Company Act Article 374
A foreign company which establishes its branch office in the territory of the Republic of China shall keep a copy of its Articles of Incorporation in the branch office. In case there are shareholders of unlimited liability, a roster of such shareholders shall also be kept.The responsible person of a foreign company in the territory of the Republic of China who violates the provision set forth in the preceding paragraph shall be subject to a fine of not less than NT$ 10,000 but not more than NT$ 50,000. Any further failure of the same nature shall be imposed with a fine of not less than NT$ 20,000 but not more than NT$ 100,000 for each successive failure.
中文原文 公司法第374條
外國公司在中華民國境內設立分公司者，應將章程備置於其分公司，如有無限責任股東者，並備置其名冊。
外國公司在中華民國境內之負責人違反前項規定者，處新臺幣一萬元以上五萬元以下罰鍰。
再次拒不備置者，並按次處新臺幣二萬元以上十萬元以下罰鍰。
外國公司在中華民國境內之負責人違反前項規定者，處新臺幣一萬元以上五萬元以下罰鍰。
再次拒不備置者，並按次處新臺幣二萬元以上十萬元以下罰鍰。