Limited Partnership Act Article 26
A limited partner, unless otherwise provided by Article 24 of this Act, shall not conduct the business operation of nor represent the limited partnership.A limited partner who has conducted or has expressed that he or she would conduct the business operation of the limited partnership or has not denied any other person’s expression that such limited partner conducts of the business operation of the limited partnership, such limited partner shall be liable to any third party as a general partner notwithstanding any agreement to the contrary.The following conducts of a limited partner shall not be deemed as conducting the business operation of the limited partnership as stated in Paragraph 1 of this Article:(1) The limited partnership has authorized the limited partner to be a provisional representative for specific matters;(2) The limited partner only provides advice or recommendations for the business, operation or transactions of the limited partnership; or(3) The limited partner acts as a guarantor of or provides a guaranty for the limited partnership or its general partners.
中文原文 有限合夥法第26條
有限合夥人，除第二十四條規定情形外，不得參與有限合夥業務之執行及對外代表有限合夥。
有限合夥人參與合夥業務之執行，或為參與執行之表示，或知他人表示其參與執行而不否認者，縱有反對之約定，對於第三人，仍應負普通合夥人之責任。
有限合夥人之下列行為，非屬第一項所定參與有限合夥業務之執行：
一、經有限合夥授權擔任特定事項之代理人。
二、就有限合夥之營業、業務及交易，僅提供諮詢或建議之意見。
三、擔任有限合夥或普通合夥人之保證人，或為其提供擔保。
有限合夥人參與合夥業務之執行，或為參與執行之表示，或知他人表示其參與執行而不否認者，縱有反對之約定，對於第三人，仍應負普通合夥人之責任。
有限合夥人之下列行為，非屬第一項所定參與有限合夥業務之執行：
一、經有限合夥授權擔任特定事項之代理人。
二、就有限合夥之營業、業務及交易，僅提供諮詢或建議之意見。
三、擔任有限合夥或普通合夥人之保證人，或為其提供擔保。