Attorney Regulation Act Article 129
Anyone without an attorney license who establishes a law firm and employs attorneys for legal practice for profit or enters into a partnership with attorneys for legal practice shall be subject to imprisonment of up to one year and a fine of not less than NT$30,000 but not more than NT$150,000.The above provision shall apply to a non-citizen or a foreign attorney who without permission, for the purposes of profit, employs an attorney of the Republic of China or establishes a partnership with such attorney to practice the laws of the Republic of China.
中文原文 律師法第129條
無律師證書，意圖營利，設立事務所而僱用律師或與律師合夥經營事務所執行業務者，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。
外國人或未經許可之外國律師，意圖營利，僱用中華民國律師或與中華民國律師合夥經營律師事務所執行中華民國法律事務者，亦同。
外國人或未經許可之外國律師，意圖營利，僱用中華民國律師或與中華民國律師合夥經營律師事務所執行中華民國法律事務者，亦同。