Civil Code Article 667
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.
Partnership is a contract whereby two or more persons agree to put contributions in common for a collective enterprise.The contribution may consist of money or other rights over property or of services, credit or other interests.A contribution other than money shall be assessed at the value of the contribution. If it is not assessed, the average value of the contribution of the other partners is deemed to be the value of the contribution.
中文原文 民法第667條
稱合夥者，謂二人以上互約出資以經營共同事業之契約。
前項出資，得為金錢或其他財產權，或以勞務、信用或其他利益代之。
金錢以外之出資，應估定價額為其出資額。
未經估定者，以他合夥人之平均出資額視為其出資額。
前項出資，得為金錢或其他財產權，或以勞務、信用或其他利益代之。
金錢以外之出資，應估定價額為其出資額。
未經估定者，以他合夥人之平均出資額視為其出資額。