To improve the business environment and expand funding resources for start-ups, recently Taiwan has been undertaking some amendments of financial and economic regulations. This year, the Legislative Yuan has approved many law enactments and amendments, including the enactment of the Limited Partnership Act. However, this Act, under scrutiny, has a lot of similarities to the current Company Act. Some articles of this Act also seem to be unfeasible. Based on the US legal systems and practice, this article aims to discuss some potential problems of Limited Partnership Act regarding the cultural and creative movie production industry.