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ARTICLE · 25 OCTOBER 2004

The Legal System

Jones Day
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Taiwan has a codified system of law where the Constitution of Taiwan is the supreme law of the land. The Legislative Yuan enacts laws through powers granted to it by the Constitution.

TaiwanCorporate/Commercial Law

Article by Victor Chang and Marianne Chao

Taiwan has a codified system of law where the Constitution of Taiwan is the supreme law of the land. The Legislative Yuan enacts laws through powers granted to it by the Constitution. The Executive Yuan may also announce regulations and administrative orders in accordance with the law. The codes of law are traditionally drawn from other countries with similar codified legal systems like Japan and Germany and from traditional Chinese law.

All civil matters including commercial transactions are governed substantively by the Civil Code and procedurally by the Code of Civil Procedure. The Civil Code regulates all aspects of trade, agency, employment, contracts, leases, loans, mandates, partnership, suretyship and tort. All criminal matters are governed substantively by the Criminal Code and procedurally by the Code of Criminal Procedure.

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