Civil Code Article 27
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.
A juridical person must have at least one director. If there is more than one director, the execution of affairs of the juridical person shall be decided by a majority of all directors unless otherwise provided by its bylaw.The director represents the juridical person within the management of its affairs. If there is more than one director, each director may represent the juridical person unless otherwise provided by its bylaw.No restriction imposed upon the representative right of a director may be a valid defense against any bona fide third party.A juridical person may have one or more controllers to control the execution of its affairs. If there is more than one controller, each controller may exercise his right of control respectively unless otherwise provided by its bylaw.
中文原文 民法第27條
法人應設董事。
董事有數人者，法人事務之執行，除章程另有規定外，取決於全體董事過半數之同意。
董事就法人一切事務，對外代表法人。
董事有數人者，除章程另有規定外，各董事均得代表法人。
對於董事代表權所加之限制，不得對抗善意第三人。
法人得設監察人，監察法人事務之執行。
監察人有數人者，除章程另有規定外，各監察人均得單獨行使監察權。
董事有數人者，法人事務之執行，除章程另有規定外，取決於全體董事過半數之同意。
董事就法人一切事務，對外代表法人。
董事有數人者，除章程另有規定外，各董事均得代表法人。
對於董事代表權所加之限制，不得對抗善意第三人。
法人得設監察人，監察法人事務之執行。
監察人有數人者，除章程另有規定外，各監察人均得單獨行使監察權。