The Credit Cooperatives Act Of The Republic Of China Article 6

In this Act, the responsible person of a credit cooperative means a director of the cooperative.The managerial officers, liquidators, control supervisors, and supervisors acting within the scope of their duties shall also be deemed responsible persons of a credit cooperative.
中文原文 信用合作社法第6條
本法稱信用合作社之負責人為理事。
信用合作社之經理人、清算人、監管人、監事,在執行職務範圍內,亦為信用合作社負責人。

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