Two or more cooperatives or cooperatives unions may establish a cooperatives union according to the relation in geography or business.

A cooperatives union is a judicial person.

Entry, withdrawal, of cooperatives requires the resolution of the general meeting of members of the cooperatives.
Entry, withdrawal, of a cooperatives union requires the resolution of the general meeting of the representatives of the union.

The par value of each share of a cooperatives union may not exceed NT$150.

The general meeting of the representatives of a cooperatives union shall be composed of the representatives of the cooperatives or unions.
The quota of the representatives referred to in the above paragraph shall be determined using any of the following methods:
1. Determined according to the number of members of each cooperative or cooperatives unions.
2. Determined according to the total shares of each cooperative or cooperatives union.
3. Determined according to the proportion of capital invested by each cooperative or cooperative union into the union.

The liabilities of cooperatives unions are limited to the following two types:
1. Limited liability.
2. Guaranteed liability.
The guaranteed liability of each cooperative or cooperatives union affiliated into a cooperatives union of guaranteed liability shall be determined according to the total amount of shares invested by the cooperative or cooperative union.

The directors and supervisors of a cooperatives union shall be elected by the general meeting of the union from the representatives of the affiliated cooperatives or cooperatives unions.

The provisions set forth in this Act on cooperatives shall be applicable to cooperative unions unless otherwise prescribed in this Chapter or other laws and regulations.