Civil Code Article 676
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.
Unless otherwise provided for by contract, the accounts of a partnership shall be settled and its profits be distributed at the end of each business year.
中文原文 民法第676條
合夥之決算及分配利益，除契約另有訂定外，應於每屆事務年度終為之。