Fishermen associations are classified into two levels, namely regional fishermen associations and the National Fishermen Association. Fishermen associations at any level may establish branch office(s) in accordance with the actual needs, subject to the approval of the competent authority.
The Taiwan Provincial Fishermen Association established prior to the amendment of this Act on 19 January 2012, shall be reorganized as the National Fishermen Association upon the effective date of the amendments.
Regional fishermen associations are the fishermen associations at basic level, which are established at fishing districts with intense fisheries. The division of fishing districts shall be surveyed by the competent authorities of municipal or county (city) governments, and reported to the central competent authority for approval and announcement.
The name of a regional fishermen association shall be prescribed by the competent authority of a municipal or county (city) government.

When the Taiwan Provincial Fishermen Association is reorganized as the National Fishermen Association, the term for the originally-elective personnel may continue until the expiry of that term.

There shall not be two fishermen associations at the same level within the same fishing district or the same village and township.

The central competent authority may order regional fishermen associations to merge due to their limited fishing districts or insufficient fisheries or economic condition.

Regional fishermen associations shall, by fisheries types or administrative districts of villages, establish fishermen task forces as the basic unit to carry out businesses of the fishermen associations.

A regional fishermen association, when its members fish outside its jurisdictional fishing district following the fishing season, may establish a temporary branch office at each of the concerned local fishing district to handle the business concerned. The branch office shall be disbanded after the fishing season, and the date of establishment and disbandment shall be reported to the concerned local fishermen association for forwarding to the competent authority for reference.

In the case that there are 100 fishermen or above with qualified membership in a fishing district, they may take the initiative to organize a regional fishermen association.
A subordinate fishermen association shall join a superior fishermen association as a member and is subject to the guidance and assistance of a superior fishermen association. Such regulations shall be prescribed by the central competent authority.

For the establishment of a fishermen association, initiator(s) shall appoint members of the preparatory conference, which shall be reported to the local competent authority for reference before the conference is organized pursuant to the related law and regulations.
The preparatory conference and the inaugural meeting of a fishermen association shall be reported to the competent authority for sending personnel to guide the preparatory work and supervise the election.

A fishermen association shall, within seven days after the inaugural meeting, submit its charter, list of members (representatives), and the curriculum vitae of directors and supervisors to the competent authority for reference, and issue registration certificates and a name seal.

A charter of a fishermen association shall clearly state the following items:
(1)Name and purposes.
(2)Ruling district and address.
(3)Missions and organizations.
(4)Affiliation, disaffiliation, and expulsion of membership.
(5)Rights and obligations of members.
(6)Allocated numbers, scope of authorities, terms, election, and dismissal of member representatives, directors, and supervisors.
(7)Appointment, dismissal, and duties of a secretary general.
(8)Meetings.
(9)Businesses of common facilities.
(10)Membership dues/fee, funds, property, and accounting.
(11)Procedures for the amendment of the charter.

In the event that there are two regional fishermen associations or above in a municipal city or county (city), they may jointly apply to the competent authority of the municipal city or county (city), and merge as one regional fishermen association after the application is approved.
A regional fishermen association, within six months from the date that the competent authority of municipal city or county (city) granting approval for merger, shall complete re-election of elective personnel and re-appointment of a secretary general, whose terms of office shall expire at the end of that term.

Before fishermen associations apply for merger pursuant to paragraph 1 of Article 14-1, they shall jointly organize the merger preparatory committee, and prepare a merger plan and contract pertaining to the relevant matters. After the plan and contract are reviewed and considered by the board of directors, they shall be attached with balance sheets, income statement and tables for income and expenditure, statement of appropriation of profit and make up for loss, cash flow statement, and property inventory, which have been audited and certified by a certified public accountant and checked by the board of supervisors. Such documents shall be reported to the General Members (Representatives) Meeting to make a resolution pursuant to the provisions of Article 39.
The merger plan and contract as referred to in the preceding paragraph shall clearly state the following items:
(1)The merger plan shall include the approach of merger, evaluation of economic benefit, general condition of fishing district(s) after merger, business development plan, financial projection for the upcoming three years, expected progress, and evaluation of feasibility.
(2)The merger contract shall include:
i.Names of each regional fishermen association before merger, name of the regional fishermen association after merger, and its fishing district(s).
ii.Evaluation on the assets and liabilities of the regional fishermen association.
iii.Matters related to the protection of members’ rights and interest, allocation of numbers for elective personnel, and rights and interests of employees of the regional fishermen association elective personnel.
iv.The charter of the regional fishermen association after merger.
If the resolution as referred to in paragraph 1 is adopted in the General Members (Representatives) Meeting, the regional fishermen associations shall, within ten days after the resolution, proclaim the contents of the resolution and the items to be clearly stated in the merger contract at the regional fishermen associations and each of their branch offices for at least seven consecutive days, and post on newspapers and the website(s) designated by the competent authority of the municipal city or county (city) for at least five consecutive days. The proclamation shall specify an objection period of not less than 30 days. Dissenting members shall make objections to the regional fishermen associations in writing within the specified period. When one-third or more members raise objections, the original resolution shall become void. If no objection is raised within the specified period, the resolution shall be deemed agreed.
After the resolution as referred to in paragraph 1 is adopted, the regional fishermen associations shall, within ten days after the resolution, notify creditor(s) in writing of the contents of the resolution and the items to be clearly stated in the merger contract. The notification shall specify that the creditor(s) may raise any objection in writing within the specified period, which shall not be less than 30 days, to claim that the merger would damage its/their rights and interests.
If the regional fishermen associations do not make the proclamation pursuant to the period and contents as stipulated in paragraph 3, or do not notify the creditor(s) pursuant to the period, approach, and contents as stipulated in the preceding paragraph, or fails to satisfy or provide an appropriate security for the claim(s) of the creditor(s) raising objection(s) within the specified period, the merger of the regional fishermen associations shall not be valid against such creditor(s).

When regional fishermen associations apply to the competent authority of municipal city or county (city) for merger pursuant to Article 14-1, paragraph 1, they shall submit the following documents:
(1)A merger plan and contract.
(2)Minutes of the General Members (Representatives) Meetings of the regional fishermen associations.
(3)Evidence proving that contents of the resolution on merger and the items to be clearly stated in the merger contract have been proclaimed and notified pursuant to Article 14-2, paragraph 3 and 4, and disposal on t objections.
(4)List of members.
(5)Balance sheets, income statement and tables for income and expenditure, statement of appropriation of profit and make up for loss, cash flow statement, and pro forma consolidated financial statement, which have been audited and certified by a certified public accountant.
(6)Other documents as required by the competent authority of the municipal city or county (city).

The regional fishermen association after merger shall assume the rights and obligations of the regional fishermen association(s) before merger. Members of the regional fishermen association(s) before merger shall be the members of the regional fishermen association after merger.

The regional fishermen association after merger shall apply to the competent authority of the municipal city or county (city) for the registration of establishment or change. The competent authority of municipal city or county (city) shall simultaneously cancel the registration of the regional fishermen association(s) before merger.

When a regional fishermen association after merger applies for the registration of altering or transferring the real estate, movable properties that required registration, intellectual property rights, and all rights in rem with security owned by the regional fishermen association(s) before merger, it may directly process the registration with the merger approval document(s) issued by the competent authority, without paying the registration fees as well as the stamp tax and deed tax incurred by the merger; the following shall also apply:
(1)The securities transaction tax of the transferred securities shall be exempted.
(2)The transferred goods or services are not included in the scope for the levy of business tax.
(3)If any land owned by the regional fishermen association(s) before merger is transferred, the registration of the transfer of the land ownership shall be conducted right after the present value of the land is decided upon examination pursuant to the Land Tax Act,, and the payable land value increment tax may be registered and paid by the regional fishermen association after merger when the land is transferred again. Upon bankruptcy or dissolution, the registered land value increment tax shall be paid on a priority basis.
(4)Where any land assumed by the regional fishermen association(s) before merger pursuant to Article 33 of the Agriculture Finance Act, for which Article 76 of the Banking Act applies mutatis mutandis, is transferred to the regional fishermen association after merger, the land value increment tax shall be exempted.
(5)The goodwill generated by the merger may be amortized within 15 years when declaring income tax.
(6)The expense incurred by the merger may be recognized within ten years when declaring income tax.
(7)Losses from selling non-performing loans as incurred by the merger may be recognized within 15 years when declaring income tax.
For the reorganization of the Taiwan Provincial Fishermen Association as the National Fishermen Association, the registration fee and the related taxes shall be exempted pursuant to the preceding paragraph.