有限合夥法之設立初探

The Investigation of the Establishment of Limited Partnership Act

2015年6月24日總統公布共44條的有限合夥法，提供投資人更多元的選擇，尤其在組織上融合以合夥契約為本體，法人人格為外形，是我國企業組合形態的一大突破，無疑地，提供較多的選擇，亦可與國際接軌，尤其是與我國貿交往最頻繁的美國及對岸在企業形式上逐漸契合，未來有關涉外民事事件將不會再產生適法的疑慮。本文分為四部份，第一部份係對有限合夥的緣起做初步介紹，第二部份係探討有限合夥之本質及其定位，第三部份介紹有限合夥設立的要素；分別針對1.成員、2.資本、3.章程與合夥契約、4.登記加以說明，並探討與現行法定企業之差異，勾畫出獨立立法的法理基礎；第四部份係結論。 On June 24^(th), 2015, Limited Partnership Act was promulgated by President. This Act, which consists of 44 articles, provides multiple choices for investors to formulate the form of their enterprises based on their purposes, capitals and motives. The Act combines the partnership contract and the personality of juridical person, which changes the enterprise formulation in Taiwan legal system. Undoubtedly, this breakthrough meets international standards, especially becoming more compatible with United States and Mainland China. There will be no conflict when applying the law in the future. The article has four parts. First is to introduce the origin of Limited Partnership Act. Second is to discuss the nature and status of the enterprise formation. Third is to introduce the elements required to formulate limited partnership, namely members, capitals, articles and agreements, and registration. Also, compare the difference between other types of enterprise formulation. Last, the conclusion is given.