Business Registration Act Article 37
The effective date of this Act shall be the date of promulgation. Provided, however, that the effective date of Paragraph 2 of Article 15, Article 23 and Paragraph 2 of Article 26, as amended and promulgated on January 16, 2008, shall be prescribed by the Executive Yuan; and that the provisions amended on December 9, 2025 shall take effect six months after promulgation.