These Rules are prescribed pursuant to Article 36 of the Business Registration Act (hereinafter referred to as "this Act").
The term "family agriculture, forestry, fishery, animal husbandry and handiwork business" referred to at Items 2 and 3 of Article 5 of this Act means any business operated by a sole proprietor or operated mainly by the sole proprietor owner with a limited amount of help from its employees.
The relevant Authority of the municipality and the county (city) where the business is located shall maintain a business registration book which shall contain the following particulars:1. Those particulars prescribed at Paragraph 1 of Article 9 of this Act.2. The business registration of a person limited in capacity to make juridical acts being a sole proprietor or a partner of partnership.3. The business registration of a guardian running a business for a person who has no capacity or limited capacity to make juridical acts.4. The registration of managerial officers.5. Other registration particulars.The business registration book of the preceding paragraph may be replaced by computerized records.
The term "interested person" referred to at Articles 25 and 26 of this Act means, in addition to partners, the persons who are the creditors or debtors of the business or partners, or persons who have some other similar legal relationship.
The effective date of these Rules shall be prescribed by the Executive Yuan.
The Amendment to these Enforce Rules takes effect from the date of promulgation.