| 關 鍵 詞： |
有限合夥；隱名合夥；兩合公司；閉鎖性；商業組織；無限責任 |
| 中文摘要： |
臺灣於 2015 年通過兩種新型態商業組織規範，一為有限合夥法，一為閉鎖性股份有限公司，均屬於閉鎖性質商業組織。兩種商業組織規範施行約 1 年，截至 2016 年 11 月 14 日閉鎖性股份有限公司已有 335 家，但有限合夥臺灣僅有一家設立，另兩家為德商分支機構。何以有如此差別，值得探究。本文將簡略比較有限合夥組織及其他閉鎖性商業組織之差別，試圖尋找出目前規範是否有調整之空間，並提出修正建議。
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| 英文關鍵詞： |
Limited Partnership；Close Corporation；General Partner；Business Association；Sleeping Partnership |
| 英文摘要： |
On June 24, 2015, Taiwan enacted the Limited Partnership Act. In the same year, another form of business association was introduced into the Company Act, i.e., the close corporation. The business form of close corporation seems to be more popular than that of limited partnership by the numbers of incorporated entities. Commentaries focus on the unfavorable tax policies and unlimited liabilities of general partners to be the main causes that only three limited partnerships, including two German limited partnerships recognized to do business in Taiwan, were incorporated by the end of November 14, 2016 compared with more than 335 close corporations. This article provides an overview of the limited partnership regime. A brief comparison of limited partnership and close corporation followed by diagnosis of the Limited Partnership Act. Suggestions will be provided for future discussion and law amendment.
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| 目 次： |
壹、前言
貳、有限合夥與其他閉鎖性商業經營型態之選擇
參、為有限合夥法把脈
肆、有限合夥法之修正建議
伍、結語
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