Medical Care Act Article 53

This English translation was last updated on 2023-06-28, but the Chinese text was amended on 2026-09-23. Later amendments may not be reflected in the translation — please refer to the Chinese text.

Medical care corporations shall allot at least ten percent of the income to conduct research and development, professional training, and health education, medical relief, community medical care services, and other community services. Medical care corporations shall allot at least twenty percent of the income as the operation fund.
中文原文 醫療法第53條
醫療社團法人結餘之分配,應提撥百分之十以上,辦理研究發展、人才培訓、健康教育、醫療救濟、社區醫療服務及其他社會服務事項基金;並應提撥百分之二十以上作為營運基金。
具法人社員之醫療社團法人分派社員盈餘時,應提撥當次分派百分之十之盈餘,用於提升員工福利、病人權益及就醫品質與環境,提撥之金額應於二年內執行完畢。

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