Civil Code Article 26
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Within the limits prescribed by acts and regulations, a juridical person is capable of enjoy rights and assume duties with the exception of those rights and obligations which are exclusively appertaining to natural persons.
中文原文 民法第26條
法人於法令限制內，有享受權利負擔義務之能力。
但專屬於自然人之權利義務，不在此限。
但專屬於自然人之權利義務，不在此限。