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中国台湾地区没有针对农业合作社单独出台有关规定,农业合作社主要遵照“合作社法”(以下统一称为“有关规定”)执行。中国台湾地区的合作社有关规定,最早可追溯至1935年,当时的国民政府由实业部以部令形式公布实施合作社法及其施行细则。国民党到台湾后,有关规定又历经5次修改,最近一次修订为2015年6月。修订后的有关规定有以下十大特征:一、对非社员使用合作社有严格之限定有关规定第三条指出,合作社经营之业务以提供
There are no separate regulations for agricultural cooperatives in Taiwan of China. Agricultural cooperatives are mainly implemented in accordance with the Law on Cooperatives (hereinafter collectively referred to as the “relevant provisions”). The relevant provisions of the cooperatives in Taiwan Province of China can be traced back to 1935 at the earliest, when the National Government of the Republic of China announced the implementation of the Law on Cooperatives and its implementing rules by the Ministry of Industry in the form of decrees. After the Kuomintang went to Taiwan, the relevant provisions have been revised five times, the latest one being June 2015. The revised relevant provisions have the following ten features: First, non-members of the use of cooperatives have strict restrictions on the provisions of Article III pointed out that the cooperative operation of the business to provide