Civil Code Article 706

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.

Notwithstanding any agreement to the contrary, a sleeping partner may at the expiration of each business year, inspect the books of the partnership and make investigations as to its business and financial state.For vital reasons, the court may, on the application of a sleeping partner, authorize such sleeping partner to make, at any time inspections or investigations as specified in the preceding paragraph.
中文原文 民法第706條
隱名合夥人,縱有反對之約定,仍得於每屆事務年度終,查閱合夥之賬簿,並檢查其事務及財產之狀況。
如有重大事由,法院因隱名合夥人之聲請,得許其隨時為前項之查閱及檢查。

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