Company Act Article 371
A foreign company without making branch office registration may not conduct its business operation in the name of a foreign company in the territory of the Republic of China.A person who violates the provision set out in the preceding paragraph shall be punished with imprisonment for a period of not more than one year, detention, or in lieu thereof or in addition thereto a fine of not more than NT$ 150,000 and shall assume on his own the civil liabilities arising therefrom, or shall be jointly and severally liable therefor, in case there are two or more violators. In addition, the company shall be enjoined by the competent authority from using its foreign corporate name.
中文原文 公司法第371條
外國公司非經辦理分公司登記，不得以外國公司名義在中華民國境內經營業務。
違反前項規定者，行為人處一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金，並自負民事責任；行為人有二人以上者，連帶負民事責任，並由主管機關禁止其使用外國公司名稱。
違反前項規定者，行為人處一年以下有期徒刑、拘役或科或併科新臺幣十五萬元以下罰金，並自負民事責任；行為人有二人以上者，連帶負民事責任，並由主管機關禁止其使用外國公司名稱。