Fishermen Associations Act Article 14-2
Before fishermen associations apply for merger pursuant to paragraph 1 of Article 14-1, they shall jointly organize the merger preparatory committee, and prepare a merger plan and contract pertaining to the relevant matters. After the plan and contract are reviewed and considered by the board of directors, they shall be attached with balance sheets, income statement and tables for income and expenditure, statement of appropriation of profit and make up for loss, cash flow statement, and property inventory, which have been audited and certified by a certified public accountant and checked by the board of supervisors. Such documents shall be reported to the General Members (Representatives) Meeting to make a resolution pursuant to the provisions of Article 39.The merger plan and contract as referred to in the preceding paragraph shall clearly state the following items:(1)The merger plan shall include the approach of merger, evaluation of economic benefit, general condition of fishing district(s) after merger, business development plan, financial projection for the upcoming three years, expected progress, and evaluation of feasibility.(2)The merger contract shall include: i.Names of each regional fishermen association before merger, name of the regional fishermen association after merger, and its fishing district(s). ii.Evaluation on the assets and liabilities of the regional fishermen association. iii.Matters related to the protection of members’ rights and interest, allocation of numbers for elective personnel, and rights and interests of employees of the regional fishermen association elective personnel. iv.The charter of the regional fishermen association after merger.If the resolution as referred to in paragraph 1 is adopted in the General Members (Representatives) Meeting, the regional fishermen associations shall, within ten days after the resolution, proclaim the contents of the resolution and the items to be clearly stated in the merger contract at the regional fishermen associations and each of their branch offices for at least seven consecutive days, and post on newspapers and the website(s) designated by the competent authority of the municipal city or county (city) for at least five consecutive days. The proclamation shall specify an objection period of not less than 30 days. Dissenting members shall make objections to the regional fishermen associations in writing within the specified period. When one-third or more members raise objections, the original resolution shall become void. If no objection is raised within the specified period, the resolution shall be deemed agreed.After the resolution as referred to in paragraph 1 is adopted, the regional fishermen associations shall, within ten days after the resolution, notify creditor(s) in writing of the contents of the resolution and the items to be clearly stated in the merger contract. The notification shall specify that the creditor(s) may raise any objection in writing within the specified period, which shall not be less than 30 days, to claim that the merger would damage its/their rights and interests.If the regional fishermen associations do not make the proclamation pursuant to the period and contents as stipulated in paragraph 3, or do not notify the creditor(s) pursuant to the period, approach, and contents as stipulated in the preceding paragraph, or fails to satisfy or provide an appropriate security for the claim(s) of the creditor(s) raising objection(s) within the specified period, the merger of the regional fishermen associations shall not be valid against such creditor(s).
中文原文 漁會法第14-2條
區漁會依前條第一項規定申請合併前，應共同組織合併籌備委員會，就合併有關事項作成合併計畫書及契約書，提經理事會審議後，附具經會計師查核簽證，且經監事會監察之資產負債表、事業損益及經費所入所出計算表、盈虧撥補表、現金流量表及財產目錄，提報會員（代表）大會依第三十九條規定決議之。
前項合併計畫書及契約書，應載明下列事項：
一、合併計畫書：包含合併方式、經濟效益評估、合併後組織區域概況、業務發展計畫、未來三年財務預測、預期進度及可行性分析。
二、合併契約書：
（一）合併前各區漁會名稱、合併後區漁會名稱及組織區域。
（二）區漁會資產及負債之評價。
（三）對區漁會會員之權益保障、選任人員之名額分配及聘、僱人員之權益處理事項。
（四）合併後區漁會章程。
第一項之決議，由會員（代表）大會行之者，區漁會應於決議後十日內，將決議內容及合併契約書應載明事項，於區漁會及各辦事處連續公告至少七日，並於新聞紙及直轄市或縣（市）主管機關指定之網站連續公告至少五日，該公告應指定三十日以上之期間為異議期間。
不同意合併之會員應於指定期間內以書面向區漁會聲明異議，異議之會員達全體會員三分之一以上時，原決議失效。
屆期未聲明異議者，視為同意。
區漁會為第一項決議，應於決議後十日內將決議內容及合併契約書應載明事項，以書面通知債權人，聲明債權人得於指定三十日以上之期間內，以書面提出合併將損及其權益之異議。
區漁會未依第三項所定期間、內容辦理公告，或未依前項所定期間、方式、內容通知債權人，或對於在前項指定期間內提出異議之債權人不為清償或不提供相當之擔保者，不得以其合併對抗之。
前項合併計畫書及契約書，應載明下列事項：
一、合併計畫書：包含合併方式、經濟效益評估、合併後組織區域概況、業務發展計畫、未來三年財務預測、預期進度及可行性分析。
二、合併契約書：
（一）合併前各區漁會名稱、合併後區漁會名稱及組織區域。
（二）區漁會資產及負債之評價。
（三）對區漁會會員之權益保障、選任人員之名額分配及聘、僱人員之權益處理事項。
（四）合併後區漁會章程。
第一項之決議，由會員（代表）大會行之者，區漁會應於決議後十日內，將決議內容及合併契約書應載明事項，於區漁會及各辦事處連續公告至少七日，並於新聞紙及直轄市或縣（市）主管機關指定之網站連續公告至少五日，該公告應指定三十日以上之期間為異議期間。
不同意合併之會員應於指定期間內以書面向區漁會聲明異議，異議之會員達全體會員三分之一以上時，原決議失效。
屆期未聲明異議者，視為同意。
區漁會為第一項決議，應於決議後十日內將決議內容及合併契約書應載明事項，以書面通知債權人，聲明債權人得於指定三十日以上之期間內，以書面提出合併將損及其權益之異議。
區漁會未依第三項所定期間、內容辦理公告，或未依前項所定期間、方式、內容通知債權人，或對於在前項指定期間內提出異議之債權人不為清償或不提供相當之擔保者，不得以其合併對抗之。