Company Act Article 4
The term "foreign company" as used in this Act denotes a company, for the purpose of profit making, organized and incorporated in accordance with the laws of a foreign country.A foreign company, within the limits prescribed by laws and regulations, is entitled with the same legal capacity as a R.O.C. company.
中文原文 公司法第4條
本法所稱外國公司，謂以營利為目的，依照外國法律組織登記之公司。
外國公司，於法令限制內，與中華民國公司有同一之權利能力。
外國公司，於法令限制內，與中華民國公司有同一之權利能力。