Civil Code Article 707
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 active partner shall, at the expiration of each business year, take stock and find out the profits and losses made, and pay immediately to the sleeping partner the profits accrued to him.Unless otherwise agreed upon, profits which are accrued to the sleeping partner but have not yet been paid out shall not be considered as increases of his contribution.
中文原文 民法第707條
出名營業人，除契約另有訂定外，應於每屆事務年度終，計算營業之損益，其應歸隱名合夥人之利益，應即支付之。
應歸隱名合夥人之利益而未支取者，除另有約定外，不得認為出資之增加。
應歸隱名合夥人之利益而未支取者，除另有約定外，不得認為出資之增加。