Company Act Article 63
I.A company, unless losses have been covered, shall not make distribution of surplus profit.II.Responsible persons of the company, acting in violation of the aforesaid provision, shall be severally subject to imprisonment not exceeding one year, detention, or singularly or in addition thereto a fine not exceeding NT$60,000.
中文原文 公司法第63條
公司非彌補虧損後，不得分派盈餘。
公司負責人違反前項規定時，各處一年以下有期徒刑、拘役或科或併科新臺幣六萬元以下罰金。
公司負責人違反前項規定時，各處一年以下有期徒刑、拘役或科或併科新臺幣六萬元以下罰金。