Civil Code Article 677
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.
If the shares of the partners in the profits and losses are not specified, they are fixed in proportion to the value of the contribution of each partner.If only the share in profits or the share in losses is specified, the proportion is deemed to be applicable to both profits and losses.Unless otherwise provided for by contract, a member who contributed only his services does not share in the losses.
中文原文 民法第677條
分配損益之成數，未經約定者，按照各合夥人出資額之比例定之。
僅就利益或僅就損失所定之分配成數，視為損益共通之分配成數。
以勞務為出資之合夥人，除契約另有訂定外，不受損失之分配。
僅就利益或僅就損失所定之分配成數，視為損益共通之分配成數。
以勞務為出資之合夥人，除契約另有訂定外，不受損失之分配。