Civil Code Article 32

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.

The activities of a licensed juridical person are subject to the supervision of the authorities concerned. The authorities concerned may examine the juridical person's financial situation and ascertain whether it has violated the conditions of the license and other legal requirements.
中文原文 民法第32條
受設立許可之法人,其業務屬於主管機關監督,主管機關得檢查其財產狀況及其有無違反許可條件與其他法律之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.