Company Act Article 237
A company, when allocating its surplus profits after having paid all taxes and dues, shall first set aside ten percent of said profits as legal reserve. Where such legal reserve amounts to the total paid-in capital, this provision shall not apply.Aside from the aforesaid legal reserve, the company may, under its Articles of Incorporation or by resolution of the meeting of shareholders, set aside another sum as special reserve.Responsible persons of the company who fail to set aside legal reserve, in violation of the provisions of Paragraph 1, shall be severally subject to a fine of not less than NT$20,000 but not more than NT$100,000.
中文原文 公司法第237條
公司於完納一切稅捐後，分派盈餘時，應先提出百分之十為法定盈餘公積。
但法定盈餘公積，已達實收資本額時，不在此限。
除前項法定盈餘公積外，公司得以章程訂定或股東會議決，另提特別盈餘公積。
公司負責人違反第一項規定，不提法定盈餘公積時，各處新臺幣二萬元以上十萬元以下罰鍰。
但法定盈餘公積，已達實收資本額時，不在此限。
除前項法定盈餘公積外，公司得以章程訂定或股東會議決，另提特別盈餘公積。
公司負責人違反第一項規定，不提法定盈餘公積時，各處新臺幣二萬元以上十萬元以下罰鍰。