This Act is formulated for the purpose of ensuring a proper, expeditious and professional process for adjudicating major business disputes, improving corporate governance, and elevating the business environment so as to promote economic development.

The Commercial Court, as mentioned in this Act, refers to the Intellectual Property Court and the Commercial Court; the commercial cases, as mentioned in this Act, include commercial litigation cases and commercial non-litigation cases, which are adjudicated by the commercial tribunal of the Commercial Court.
Commercial litigation cases, in this Act, refer to the following cases:
1. Where the responsible person of a company enters into disputes concerning civil rights and obligations with other companies as a result of business operations, and the price or value of the claim is equal to or more than one hundred million New Taiwan Dollars.
2. Disputes concerning civil rights and obligations arising from any of the following events, and the price or value of the claim is equal to or more than one hundred million New Taiwan Dollars:
(1) Securities fraud, presenting false financial reports or financial business documents, failing to deliver a prospectus, providing a false prospectus, making an illegal public acquisition, market manipulation, short-term trading, insider trading, irregular business transactions, or making an illegal loan or guarantee, as prescribed in the Securities and Exchange Act.
(2) Market manipulation, insider trading, fraudulent futures trading, providing a false prospectus or failing to deliver a prospectus, as prescribed in the Futures Trading Act.
(3) Participating in false or deceptive conduct, or conduct that otherwise results in misplaced trust, providing a false prospectus or failing to deliver a prospectus, as prescribed in the Securities Investment Trust and Consulting Act.
(4) Providing a false prospectus or investment prospectus or failing to provide a prospectus or investment prospectus in accordance with the regulations, as prescribed in the Clauses of the Real Estate Securitization Act.
(5) Providing a false prospectus or investment prospectus or failing to provide a prospectus or investment prospectus in accordance with the regulations, as prescribed in the Financial Asset Securitization Act.
3. Disputed cases concerning civil rights and obligations arising between shareholders of publicly traded companies exercising shareholder rights based on their shareholder status and the company or the responsible persons of the company, and complaint cases where institutions protecting securities investors and futures traders petition the court to remove the company's directors or supervisors pursuant to the provisions of the Securities Investor and Futures Trader Protection Act.
4. Disputes over the effectiveness of the resolutions of the shareholders, or boards of directors meetings of publicly traded companies.
5. Disputes over the effectiveness of the resolutions of the shareholders' or boards of directors meetings of non-publicly traded companies that have control or affiliation relationships with publicly traded companies, and the capital value of the companies is equal to or more than five hundred million New Taiwan Dollars.
6. Civil legal disputes arising from matters that are governed by the Company Act, the Securities and Exchange Act, the Futures Trading Act, the Banking Act, the Business Mergers and Acquisitions Act, the Financial Institutions Merger Act, the Financial Holding Company Act, Clauses of the Real Estate Securitization Act, the Financial Asset Securitization Act, the Trust Law, the Act Governing Bills Finance Business, or the Securities Investment Trust and Consulting Act, where the price or value of the claim is equal to or more than one hundred million New Taiwan Dollars, and where both parties agree in writing, that the case shall be adjudicated by a Commercial Court.
7. Other commercial litigation cases that fall under the jurisdiction of a commercial court pursuant to other laws, or as designated by the Judicial Yuan.
The commercial non-litigation cases in this Act refer to the following cases:
1. Adjudicating buy-back share prices for publicly traded companies
2. Petitions to select a temporary administrator, appoint an inspector, and dismiss the said personnel pursuant to the Company Act for publicly traded companies
3. Other commercial non-litigation cases under the jurisdiction of a commercial court pursuant to legal regulations or as designated by the Judicial Yuan
Any civil case pertinent to a disputed case, as described in Paragraph 2, may be consolidated with or added to the said disputed case in a law suit or interposed as a counterclaim. However, such actions do not apply to cases that are exclusively under the jurisdiction of other courts.
The Judicial Yuan may adjust the amount specified in Paragraph 2 by order, according to circumstances.

Commercial cases fall exclusively under the jurisdiction of the Commercial Court, and are not affected by reductions or other changes in petitions.
Where a civil action is filed in addition to the criminal procedures case, which also falls under the commercial litigation case, as prescribed in Paragraph 2 of the preceding article, the criminal court shall rule to transfer the case to the commercial court, in addition to making its own judgment; The provisions in the proviso of Paragraph 1 of Article 503 and the first half of Paragraph 1 of Article 504 of the Code of Criminal Procedures pertinent to jurisdiction, do not apply.

If the Commercial Court deems that a case does not fall under the provisions of Article 2, the court shall rule ex officio, or on a petition, to transfer the case to a district court with jurisdiction. The transferee court shall be bound by the ruling.
The reasons for the ruling may comprise the gist of such reasons only.
Prior to delivering the ruling on cases, as described in Paragraph 1, by the Commercial Court, parties, or related parties, should be given the opportunity to state their cases before the court. However, if the court deems this inappropriate, this rule does not apply.
The ruling, as described in Paragraph 1, is not appealable.
After the transferee court delivers a ruling on a case as described in Paragraph 1, the higher court shall not reverse such a ruling based on the grounds of violation of exclusive jurisdiction.

When a civil court determines that all or part of a case is a commercial case of this Act and it has no jurisdiction over the case, the court shall rule ex officio, or on a petition, to transfer the case to the Commercial Court. If all, or part, of an action falls under commercial litigation cases as described in Paragraph 2 of Article 2, as a result of a change, an additional claim, or a counterclaim interposed in an action, the opposing party may petition for the case to be transferred by ruling to the Commercial Court.
In the case described in the preceding paragraph, if the civil court has delivered a final judgment on the case, no further transferal is allowed.
A ruling denying the motion for transfer is not appealable.
Prior to delivering the ruling, as described in Paragraph 1, by the civil court, parties, or related parties, shall be given the opportunity to state their cases before the court. However, if the court deems this inappropriate, this rule does not apply.
When the ruling on the transfer is final, the Commercial Court is bound by such a ruling and may not transfer the case to another court.
After the civil court delivers a final judgment on the said commercial case, the higher court shall not reverse the said judgment based on the grounds of violation of exclusive jurisdiction.

Parties, or related parties, of a case shall retain a lawyer as an agent ad litem. However, this rule does not apply, if the parties, related parties, or their legal representatives, are qualified as lawyers.
If spouses, relatives within the third degree by blood, or relatives within the second degree by marriage of the parties or related parties, or the parties or related parties, are juridical persons, central or local government agencies, who have full-time personnel qualified to act as attorneys, and who are deemed appropriate by the Commercial Court, then the said personnel may act as agents ad litem, as described in the preceding paragraph.
If the parties, or related parties lack the financial means to retain agents ad litem, they may petition the Court to appoint an attorney to be their agents ad litem in accordance with the regulations of litigation aid.

Unless otherwise prescribed, agents ad litem shall represent the party for all acts of proceedings in court involving commercial cases.
If the parties, or related parties, fail to hire agents ad litem in accordance with the provisions of the preceding article, or if they have hired the said agents in accordance with the provisions of Paragraph 2 of the preceding article, but the court deems inappropriate, they shall be ordered to make corrections within a designated period of time.
If the petitioners, the plaintiffs, the appellants or the interlocutory appellants fail to make corrections within the prescribed time limit, or they fail to retain a lawyer as the agent ad litem, in accordance with Paragraph 3 of the preceding article, the court shall rule to dismiss the petition, action, appeal or interlocutory appeal. If the action is initiated as a petition for mediation, the court shall rule to dismiss the action.
When the parties, or related parties, make corrections in accordance with the provisions of Paragraph 2, their procedural act, after having a retroactive endorsement from their agents ad litem, shall take effect at the time of the act. However, this rule does not apply if the corrections are made beyond the designated period of time.

An agent ad litem may appear together with the parties or related parties, on the court date. After obtaining the permission of the presiding judge or the mediation judge, the parties or related parties may make statements orally in front of the court.
In cases referenced in the preceding paragraph, the parties or related parties may act for themselves in the following proceedings:
1. Admission of facts
2. The establishment of a settlement or mediation
3. Withdrawal of an action or petition
4. Withdrawal of an appeal or interlocutory appeal

The provisions of the preceding three articles apply mutatis mutandis to an intervener or a participant.
The remuneration of the lawyers of the interveners and participants is not included in the litigation or proceedings cost.

The rules of selecting a lawyer as an agent ad litem, as described in Paragraph 3 of Article 6, shall be prescribed by the Judicial Yuan.
The formulation of the rules, as referred to in the preceding paragraph, shall include the opinions of the Ministry of Justice and the Taiwan Bar Association.

The action performed by agents ad litem on their own or on behalf of the clients in these proceedings shall take effect on the parties and related parties. However, this rule does not apply if the admission or statements relating to facts made by the agent ad litem, are immediately revoked or corrected by the parties or related parties in court.
In the case of intentional or negligent conduct as performed by the agent ad litem in these proceedings, the parties or related parties shall bear the same responsibility as if it is their own intentional or negligent conduct.

If the parties or related parties, interveners or participants fail to retain agents ad litem, as they are required, or if the retained agent ad litem fails to be present in court, all the parties are deemed as absent in court.

The lawyer's remuneration is part of the litigation or proceeding cost, and the maximum amount should be limited; the payment rates shall be prescribed by the Judicial Yuan.
The formulation of the payment standards, as referred to in the preceding paragraph, shall take into consideration the opinions of the Ministry of Justice and the Taiwan Bar Association.

When submitting a pleading to the court, the parties, related parties, interveners or participants, or agents ad litem should transmit the documents via the e-filing transmission system.
Pleadings, documents or their attachments, that cannot be transmitted using the method described in the preceding paragraph, should be submitted directly to the court in a form of a document or in writing that could present the content, with certified copies or photocopies sent to the opposing parties pursuant to the provisions of the Taiwan Code of Civil Procedure.
Submissions that are not made in accordance with the provisions of the preceding two paragraphs, unless otherwise stipulated by law, are invalid.
Litigation documents shall be transmitted via the e-filing transmission system, except for cases where they cannot be transmitted through the use of such technology, such as constructive service or personal service.
The formats, recording methods, transmissions of the pleadings and other rules for compliance, that are relevant to the provisions as described in the preceding paragraph and Paragraph 1, shall be prescribed by the Judicial Yuan.

When a petition, action, appeal or interlocutory appeal, which is submitted via the e-filing transmission system by the parties, related parties, interveners or participants, or agents ad litem, conforms to the statutory format after review, the court shall send a certified copy of the petition, action, appeal, or interlocutory appeal, along with the manual of the e-filing transmission system to the opposing party.
After receiving the copy and the notice described in the preceding paragraph, the opposing party shall use the e-filing transmission system to transmit or receive the pleadings.
If the parties, related parties, interveners or participants, or agents ad litem fail to submit a petition, action, appeal or interlocutory appeal, in accordance with the provisions as described in Paragraph 1, the court shall order correction within a designated period of time. If such correction are not made within the prescribed time limit, the court shall rule to dismiss the action.

If the transmitted document does not conform to the format specified in Paragraph 5 of Article 14, such as the inconsistency in the recorded receiver on the front page and the actual receiver, or it is missing the required documentary evidence, unless corrections are made in accordance with the regulations, such a transmission is deemed invalid.
In the case of the preceding paragraph, the receiving party shall immediately notify the transmitting party to make corrections within a designated period of time. However, this rule does not apply where the transmitting party cannot be reached.

When necessary, Commercial Court judges may order commercial investigators to perform the following duties:
1. Analyze and organize disputed facts, evidence and legal issues related to pleadings and materials, provide reference materials in relevant professional fields to support explanations, or prepare reports
2. Clarify the relationships among relevant laws and facts, make inquiries to the parties, related parties, agents ad litem, witnesses, expert witnesses, and examiners related to factual and legal issues when necessary
3. Assist the judge in inspections, identifications, perpetuations of evidence, or provisional remedy proceedings
4. Other matters as assigned by the judge
The reports prepared by commercial investigators shall remain confidential. However, for the special professional knowledge acquired by the court with the assistance of commercial investigators, the parties or related parties should be given an opportunity to debate or state their opinions, before such knowledge is included as a basis for adjudication.
The provisions concerning the recusal of judges in the Taiwan Code of Civil Procedure shall apply mutatis mutandis to commercial investigators.

If there is technological equipment available for the parties, related parties, legal representatives, agents ad litem, assistants, expert witnesses, other parties related to the proceedings, and the court to use for simultaneous transmission of audio and video that makes a live hearing of a case possible and is deemed appropriate by the court, the court may, on a petition or ex officio, hear the case using such equipment.
In such a case as described in the preceding paragraph, the court shall consult with the parties and related parties for their opinions.
In the case of Paragraph 1, the location at which to attend the hearing recorded on the court date notification shall be where the equipment is located.
The transcripts and other documentation recorded in the proceedings, as described in Paragraph 1, shall be signed by the persons who made the statements. The court shall transmit the said documentation to the locations where the persons made these statements. Upon confirming the content, the persons who made the statements must sign and transmit the transcript and other documentation back to the court via fax or other technological equipment.
The rules that govern the court hearing, as described in Paragraph 1, and the transmission of documents mentioned in the preceding paragraph, shall be prescribed by the Judicial Yuan.

The Commercial Court hearing and adjudicating commercial cases shall be governed by the provisions of this Act. Where such matters are not stipulated in this Act, the provisions of Taiwan Code of Civil Procedure shall apply to commercial litigation cases, and the Non-Litigation Case Act shall apply to commercial non-litigation cases.