Company Act Article 369-1
The term "affiliated enterprises" as used in this Act shall refer to enterprises which are independent in existence but are interrelated in either of the following relations:1.Companies having controlling and subordinate relation between them; or 2.Companies having made investment in each other.
中文原文 公司法第369-1條
本法所稱關係企業，指獨立存在而相互間具有下列關係之企業：
一、有控制與從屬關係之公司。
二、相互投資之公司。
一、有控制與從屬關係之公司。
二、相互投資之公司。