Business Registration Act Article 5
The following small-sized businesses shall be exempted from registration in accordance with this Act:1. Vendors.2. Family agriculture, forestry, fishery, animal husbandry businesses.3. Family handiwork businesses.4. Lodging businesses.5. Businesses who's amount of sales per month does not reach the minimum taxable sales.The small-sized businesses referred to in item 2 and Item 3 of the preceding paragraph shall be limited to businesses operated by himself/herself or mainly operated by himself/herself although some employees are hired in such business.
中文原文 商業登記法第5條
下列各款小規模商業，得免依本法申請登記：
一、攤販。
二、家庭農、林、漁、牧業者。
三、家庭手工業者。
四、民宿經營者。
五、每月銷售額未達營業稅起徵點者。
前項第二款及第三款所定小規模商業，以自任操作或雖僱用員工而仍以自己操作為主者為限。
一、攤販。
二、家庭農、林、漁、牧業者。
三、家庭手工業者。
四、民宿經營者。
五、每月銷售額未達營業稅起徵點者。
前項第二款及第三款所定小規模商業，以自任操作或雖僱用員工而仍以自己操作為主者為限。