Attorney Regulation Act Article 128
Any attorney who allows anyone without an attorney license to use his/her law firm, certificate or badge but does not practice law in person shall be subject to imprisonment for a maximum of one year and, in addition thereto, a fine of not less than NT$30,000 but not more than NT$150,000.The above provision shall apply to any foreign legal affairs attorney who allows anyone without an attorney license to use his/her law firm, certificate or badge but does not practice law in person.
中文原文 律師法第128條
律師非親自執行職務，而將事務所、章證或標識提供與無律師證書之人使用者，處一年以下有期徒刑，得併科新臺幣三萬元以上十五萬元以下罰金。
外國法事務律師非親自執行職務，而將事務所、章證或標識提供他人使用者，亦同。
外國法事務律師非親自執行職務，而將事務所、章證或標識提供他人使用者，亦同。