Attorney Regulation Act Article 48
Law firms should be categorized into the following four types:1. Sole-proprietorship attorney or law firm;2. Co-location attorney or law firm;3. Partnership attorney or law firm; and4. Incorporated attorney or law firm.The sole-proprietorship attorney or law firm referred to in Subparagraph 1 of the preceding paragraph means a law firm set up by one single attorney.The co-location attorney or law firm referred to in Subparagraph 2 of Paragraph 1 hereof means a law firm in which two or more attorneys share an office and the name of the firm, but carry on their own business and assume their respective liability.The partnership attorney or law firm referred to in Subparagraph 3 of Paragraph 1 hereof means a law firm in which two or more attorneys are jointly and severally liable for the execution of the firm’s businesses two or more attorneys are jointly and severally liable for according to the provision regarding partnership in the Civil Code.The incorporated attorney or law firm referred to in Subparagraph 4 of Paragraph 1 hereof should be otherwise provided by law.
中文原文 律師法第48條
律師事務所之型態分下列四種：
一、獨資律師或法律事務所。
二、合署律師或法律事務所。
三、合夥律師或法律事務所。
四、法人律師或法律事務所。
前項第一款稱獨資律師或法律事務所，指單一律師設立之律師事務所。
第一項第二款稱合署律師或法律事務所，指二人以上律師合用辦公處所及事務所名稱，個別承接業務，且個別承擔責任之事務所。
第一項第三款稱合夥律師或法律事務所，指二人以上律師，依民法合夥之規定，就業務之執行負連帶責任之事務所。
第一項第四款之法人律師或法律事務所，另以法律定之。
一、獨資律師或法律事務所。
二、合署律師或法律事務所。
三、合夥律師或法律事務所。
四、法人律師或法律事務所。
前項第一款稱獨資律師或法律事務所，指單一律師設立之律師事務所。
第一項第二款稱合署律師或法律事務所，指二人以上律師合用辦公處所及事務所名稱，個別承接業務，且個別承擔責任之事務所。
第一項第三款稱合夥律師或法律事務所，指二人以上律師，依民法合夥之規定，就業務之執行負連帶責任之事務所。
第一項第四款之法人律師或法律事務所，另以法律定之。