Business Entity Accounting Act Article 4

(The Responsible Persons of the Business)The scope of the responsible persons of the business stipulated in the Laws must be in accordance with Corporation Law, Business Registration Act and other law-related provisions.
中文原文 商業會計法第4條
本法所定商業負責人之範圍,依公司法、商業登記法及其他法律有關之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.