Law firms should be categorized into the following four types:
1. Sole-proprietorship attorney or law firm;
2. Co-location attorney or law firm;
3. Partnership attorney or law firm; and
4. Incorporated attorney or law firm.
The sole-proprietorship attorney or law firm referred to in Subparagraph 1 of the preceding paragraph means a law firm set up by one single attorney.
The co-location attorney or law firm referred to in Subparagraph 2 of Paragraph 1 hereof means a law firm in which two or more attorneys share an office and the name of the firm, but carry on their own business and assume their respective liability.
The partnership attorney or law firm referred to in Subparagraph 3 of Paragraph 1 hereof means a law firm in which two or more attorneys are jointly and severally liable for the execution of the firm’s businesses two or more attorneys are jointly and severally liable for according to the provision regarding partnership in the Civil Code.
The incorporated attorney or law firm referred to in Subparagraph 4 of Paragraph 1 hereof should be otherwise provided by law.

Where sole-proprietorship and co-location attorneys or law firms use any names or signs that may mislead others into believing that they are partnership attorneys or law firms, all attorneys in such firms shall be jointly and severally liable for the execution of the firm’s business in accordance with the provisions regarding partnership in the Civil Code.

Partnership attorneys or law firm shall report the name(s) of their partner(s) or any change thereto to the National Bar Association.
The National Bar Association should make a proper disclosure of the matters specified in the preceding paragraph.