Company Act Article 118
I.Any shareholder with limited liability may, upon close of each fiscal year, examine the accounting books and records, the current condition of the business operations and the property of a limited company; and when it is deemed necessary, the court may, at the request of the shareholders with limited liability, allow them to examine at any time the accounting books and records, and the conditions of the business operations and the property of the company.II.Any person who impedes, refuses or evades the examination set forth in the preceding Paragraph shall be imposed with a fine in an amount not less than HT$ 20,000 but not more than NT$ 100,000.For successive impeding, refusing or evading acts, if any, the amount of fine shall be increased for each successive impeding, refusing or evading act to not less than NT$ 40,000 but not more than NT$ 200,000.
中文原文 公司法第118條
有限責任股東，得於每會計年度終了時，查閱公司帳目、業務及財產情形；必要時，法院得因有限責任股東之聲請，許其隨時檢查公司帳目、業務及財產之情形。
對於前項之檢查，有妨礙、拒絕或規避行為者，各處新臺幣二萬元以上十萬元以下罰鍰。
連續妨礙、拒絕或規避者，並按次連續各處新臺幣四萬元以上二十萬元以下罰鍰。
對於前項之檢查，有妨礙、拒絕或規避行為者，各處新臺幣二萬元以上十萬元以下罰鍰。
連續妨礙、拒絕或規避者，並按次連續各處新臺幣四萬元以上二十萬元以下罰鍰。