Business Registration Act Article 10
The term "business responsible person" as used in this Act means the capital contributor or his/her guardian in the case of a sole proprietorship, and the partners conducting the business in the case of a partnership.The managerial officer acting within the scope of his/her duties is also a business responsible person.
中文原文 商業登記法第10條
本法所稱商業負責人，在獨資組織，為出資人或其法定代理人；在合夥組織者，為執行業務之合夥人。
經理人在執行職務範圍內，亦為商業負責人。
經理人在執行職務範圍內，亦為商業負責人。