第149-8 条保险业之清理，主管机关应指定清理人为之，并得派员监督清理之进行。清理人之职务如下：
一、了结现务。二、收取债权，清偿债务。
保险业经主管机关为勒令停业清理之处分时，准用第一百四十九条之一、第一百四十九条之二第一项及第七项规定。清理人执行第二项职务，有代表保险业为诉讼上及诉讼外一切行为之权。但将保险业营业、资产或负债予以转让，或与其它保险业合并时，应报经主管机关核准。其它保险业受让受清理保险业之营业、资产或负债或与其合并时，应依前条规定办理。清理人执行职务声请假扣押、假处分时，得免提供担保。
Article 149-8 For rehabilitation of an insurance enterprise, the competent authority shall appoint a rehabilitator, and may dispatch personnel to supervise the rehabilitation. The duties of the rehabilitator are as follows:
1. To wind up pending matters. 2. To collect assets and discharge liabilities.
When an insurance enterprise is ordered by the competent authority to suspend business and undergo rehabilitation, the provisions of Article 149-1 and Article 149-2, paragraphs 1 and 7 shall apply mutatis mutandis.
In performing the duties referred to in paragraph 2, the rehabilitator shall have the authority to perform all litigious and non-litigious acts on behalf of the insurance enterprise. However, approval from the competent authority shall be obtained before transfer of operations, assets, or liabilities of the insurance enterprise, or before its merger with another insurance enterprise. When an insurance enterprise takes assignment of the operations, assets, or liabilities of, or merges with, an insurance enterprise under rehabilitation, it shall comply with the provisions of the preceding
article. A rehabilitator who petitions for provisional attachment or provisional injunction in connection with the exercise of his/her duties shall be exempt from any requirement to provide security.
第149-9 条清理人就任后，应即于保险业所在地之日报为三日以上之公告，催告债权人于三十日内申报其债权，并应声明届期不申报者，不列入清理。但清理人所明知之债权，不在此限。清理人应即查明保险业之财产状况，于申报期限届满后三个月内造具资产负债表及财产目录，并拟具清理计划，报请主管机关备查，并将资产负债表于保险业所在地日报公告之。清理人于第一项所定申报期限内，不得对债权人为清偿。但对已届清偿期之职员薪资，不在此限。
Article 149-9 After being instated, the rehabilitator shall immediately make public announcement for at least three days in a daily newspaper published in the area where the insurance enterprise is located, notifying creditors to file their claims within thirty days and stating that in case of failure to file within the time limit such claims will not be included in the rehabilitation proceeding, provided that this restriction does not apply to claims known to the rehabilitator. The rehabilitator shall immediately ascertain the status of the insurance enterprise's assets; prepare a balance sheet and list of property within three months from the expiration of the time limit for filing a claim; prepare a rehabilitation plan; submit all of the above to the competent authority; and publicize the balance sheet in a daily newspaper published in the area where the insurance enterprise is located. During the filing period set forth in paragraph 1, the rehabilitator may not make payment to creditors, provided that employee salaries that are due are not subject to this restriction.
第149-10 条保险业经主管机关勒令停业进行清理时，第三人对该保险业之债权，除依诉讼程序确定其权利者外，非依前条第一项规定之清理程序，不得行使。前项债权因涉讼致分配有稽延之虞时，清理人得按照清理分配比例提存相当金额，而将所余财产分配于其它债权人。
下列各款债权，不列入清理：
一、债权人参加清理程序为个人利益所支出之费用。
二、保险业停业日后债务不履行所生之损害赔偿及违约金。
三、罚金、罚锾及追缴金。
Article 149-10 For an insurance enterprise that has been ordered by the competent authority into suspension of business and rehabilitation, creditors' rights shall not be exercised by any third party against the insurance enterprise other than through the rehabilitation proceeding set forth in paragraph 1 of the preceding article, except for rights that have been ascertained through litigation procedures. If the distribution of payment of creditors' rights referred to in the preceding paragraph is likely to be delayed due to litigation, the rehabilitator may set aside an amount based on the rehabilitation distribution ratio, and distribute the balance of the property to other creditors.
The following creditors' rights shall be excluded from rehabilitation:
1. Expenses incurred by creditors for personal benefit while taking part in the rehabilitation proceeding.
2. Damages and penalties owed by the insurance enterprise due to non-performance of debt obligations after the day of suspension of business.
3. Criminal fines, administrative fines, and arrears fees.
在保险业停业日前，对于保险业之财产有质权、抵押权或留置权者，就其财产有别除权;有别除权之债权人不依清理程序而行使其权利。但行使别除权后未能受清偿之债权，得依清理程序申报列入清理债权。清理人因执行清理职务所生之费用及债务，应先于清理债权，随时由受清理保险业财产清偿之。依前条第一项规定申报之债权或为清理人所明知而列入清理之债权，其请求权时效中断，自清理完结之日起重行起算。债权人依清理程序已受清偿者，其债权未能受清偿之部分，对该保险业之请求权视为消灭。清理完结后，如复发现可分配之财产时，应追加分配，于列入清理程序之债权人受清偿后，有剩余时，第三项之债权人仍得请求清偿。
Those holding pledges, mortgages, or liens on property of the insurance enterprise prior to the day of suspension of business shall enjoy the right of exclusion with respect to such property. Creditors with the right of exclusion may exercise their creditors' rights independently of the rehabilitation proceeding, provided that for debts that remain unsettled after exercise of the right of exclusion, such creditors may file a claim in accordance with the rehabilitation proceeding. Expenses and debts incurred by the rehabilitator in the execution of rehabilitation duties have priority over payment of creditors, and shall be reimbursed on a running basis from the property of the insurance enterprise under rehabilitation. The limitations period for claiming payment for creditors' rights shall be interrupted from the time that a claim is filed or that rights known to the rehabilitator are included in the rehabilitation pursuant to paragraph 1 of the preceding article, and shall resume from the day the rehabilitation is completed. Where a creditor has received payment through the rehabilitation proceeding, right of claim against the insurance enterprise for the portion of credit not fully paid up shall be deemed extinguished. After completion of rehabilitation, if distributable property is discovered, supplemental distribution shall be carried out. If there is any balance after paying those creditors who are listed in the rehabilitation proceeding, the creditors referred to in paragraph 3 shall be entitled to claim it.
第149-11 条清理人应于清理完结后十五日内造具清理期内收支表、损益表及各项账册，并将收支表及损益表于保险业所在地之新闻纸及主管机关指定之网站公告后，报主管机关废止保险业许可。前项经废止许可之保险业，自停业时起视为解散，原有清理程序视为清算。
第150 条保险业解散清算时，应将其营业执照缴销。
Article 149-11 Within fifteen days of completion of the rehabilitation, the rehabilitator shall: prepare a revenue and expense statement, a profit and loss statement, and various account books for the rehabilitation period; publicize the revenue and expense statement and the profit and loss statement in newspapers published in the area where the insurance enterprise is located, and on a website designated by the competent authority; and submit a report to the competent authority requesting that it revoke insurance the enterprise's business permit.
Article 150 An insurance enterprise whose business permit is revoked as provided for in the preceding paragraph shall be deemed dissolved from the time of business suspension, and the original rehabilitation proceeding shall be deemed liquidation. When an insurance enterprise is dissolved and liquidated, its business license shall be revoked.
第二节保险公司Section 2. Insurance Companies
第151 条保险公司除本法另有规定外，适用公司法关于股份有限公司之规定。
第152 条保险公司之股票，不得为无记名式。
第153 条保险公司违反保险法令经营业务，致资产不足清偿债务时，其董事长、董事、监察人、总经理及负责决定该项业务之经理，对公司之债权人应负连带无限清偿责任。主管机关对前项应负连带无限清偿责任之负责人，得通知有关机关或机构禁止其财产为移转、交付或设定他项权利，并得函请入出境许可之机关限制其出境。第一项责任，于各该负责人卸职登记之日起满三年解除。
Article 151 Except as otherwise provided for in this Act, the provisions of the Company Act relating to companies limited by shares are applicable to insurance companies.
Article 152 The shares of an insurance company may not be in bearer form.
Article 153 Where an insurance company violates insurance laws or regulations in conducting its business, and this results in a situation where its assets are insufficient to pay off its debts, its chairman of the board of directors, directors, supervisors, president, and managers responsible for deciding such business matters shall bear unlimited joint and several liability to the company's creditors. The competent authority may notify the relevant authorities or institutions that they are prohibited from transferring, delivering, or otherwise encumbering property of persons who shall bear the unlimited joint and several liability referred to in the preceding paragraph, and may also instruct immigration authorities in writing to prevent such persons from leaving the country. Each of the said responsible persons shall be discharged from the liability referred to in paragraph 1 three years after the date of registration of dismissal from his/her position.
第154 条(删除)Article 154 (Deleted)
第155 条(删除)Article 155 (Deleted)
第三节保险合作社Section 3. Insurance Cooperatives
第156 条保险合作社除依本法规定外，适用合作社法及其有关法令之规定。
第157 条保险合作社，除依合作社法筹集股金外，并依本法筹足基金。前项基金非俟公积金积至与基金总额相等时，不得发还。
第158 条保险合作社于社员出社时，其现存财产不足抵偿债务，出社之社员仍负担出社前应负之责任。
第159 条保险合作社之理事，不得兼任其它合作社之理事、监事或无限责任社员。
第160 条(删除)
第161 条保险合作社之社员，对于保险合作社应付之股金及基金，不得以其对保险合作社之债权互相抵销。
Article 156 In addition to the provisions of this Act, an insurance cooperative shall also be governed by the provisions of the Cooperative Act and other relevant laws and regulations.
Article 157 In addition to raising membership share capital in accordance with the Cooperative Act, an insurance cooperative shall, as necessary, take other measures pursuant to this Act to ensure that its authorized fund meets the legal requirement. The fund referred to in the preceding paragraph may not be retired until the surplus has accumulated to an amount equal to the total amount of the fund.
Article 158 Where an insurance cooperative does not have sufficient existing assets to pay off its debts when a member withdraws from the cooperative, the withdrawing member shall continue to bear the liability that he/she bore prior to withdrawal.
Article 159 A director of an insurance cooperative may not concurrently serve as a director, supervisor, or member with unlimited liability of another cooperative.
Article 160 (Deleted)
Article 161 Members of an insurance cooperative may not use their creditors' rights with respect to the cooperative to offset their subscriptions to membership share capital or other elements of the cooperative's fund.
第162 条财产保险合作社之预定社员人数不得少于三百人;人身保险合作社之预定社员人数不得少于五百人。第四节保险业代理人、经纪人、公证人
第163 条保险业之经纪人、代理人、公证人，非向主管机关登记，缴存保证金或投保责任保险，领有执业证书，不得执行业务。前项经纪人、代理人、公证人，或其它个人及法人，不得为未经主管机关核准之保险业经营或介绍保险业务。
第164 条保险业代理人、经纪人、公证人，应缴存之保证金或投保责任保险之保险金额，由主管机关订之。
Article 162 The start-up membership of a cooperative engaged in non-life insurance may not be less than three hundred persons. The start-up membership of a cooperative engaged in insurance of the person may not be less than five hundred persons. Section 4. Insurance Agents, Brokers, and Surveyors
Article 163 An insurance agent, broker, or surveyor may not begin practicing until he or she has registered with the competent authority, posted bond, obtained liability insurance, and obtained a practice license. The insurance agents, brokers, and surveyors referred to in the preceding paragraph, or other individuals or juristic persons, may not engage in insurance business on behalf of, or refer insurance business to, insurance enterprises that have not been approved by the competent authority.
Article 164 The amount of the bond that insurance agents, brokers, and surveyors must post, or the insured amount of the liability insurance that such parties must obtain, shall be determined by the competent authority.
第165 条保险业代理人、经纪人、公证人，应有固定业务处所，并专设帐簿记载业务收支。第四节之一同业公会
第165-1 条保险业、保险代理人公司、保险经纪人公司、保险公证人公司非加入同业公会，不得营业;同业公会非有正当理由，不得拒绝其加入，或就其加入附加不当之条件。
第165-2 条同业公会为会员之健全经营及维护同业之声誉，应办理下列事项：
一、订定共同性业务规章、自律规范及各项实务作业规定，并报请主管机关备查后供会员遵循。
二、就会员所经营业务，为必要指导或协调其间之纠纷。
三、主管机关规定或委托办理之事项。
四、其它为达成保险业务发展及公会任务之必要业务。
同业公会为办理前项事项，得要求会员提供有关资料或提出说明。
Article 165 An insurance agent, broker, or surveyor shall have a fixed place of business and set up special ledgers to record his or her business income and expenditures.
Section 4-1. Trade associations
Article 165-1 An insurance enterprise, agent, broker, or surveyor company may not engage in business until it has became a member of the association; without legitimate reason, the association may not deny an application for membership thereby or attach improper conditions to it.
Article 165-2 To ensure sound operations and maintain the reputations of its members, the association shall carry out the following matters:
1. Draw up general operating bylaws, self-regulatory, and practical codes, and then provide these, to members for their compliance as the competent authority agreed to file for recordation.
2. Exercise necessary guidance for members’ running business and coordinate disputes between them.
3. Handle matters required and entrusted by the competent authority.
4. Handle other matters as necessary to develop insurance business and achieve the mission of the association. To carry out the matters set forth in the preceding paragraph, the association may require members to provide relevant information or make explanations.
第165-3 条同业公会之业务、财务规范与监督、章程应记载事项、负责人与业务人员之资格条件及其他应遵行事项之规则，由主管机关定之。
第165-4 条同业公会之理事、监事有违反法令、怠于遵守该会章程、规章、滥用职权或违背诚实信用原则之行为者，主管机关得予以纠正或命令同业公会予以解任。
第165-5 条主管机关为健全保险市场或保护被保险人之权益，必要时，命令同业公会变更其章程、规章、规范或决议，或提供参考、报告之数据，或为其它一定之行为。
第165-6 条同业公会得依章程之规定，对会员或其会员代表违反章程、规章、自律规范、会员大会或理事会决议等事项时，为必要之处置。
第165-7 条同业公会章程之变更及理事会、监事会会议纪录，应报请主管机关备查。
Article 165-3 The competent authority shall prescribe regulations for the supervision of operational and financial affairs of the association, the contents of constitution, the required qualifications of responsible men and related persons, and other compliance matters.
Article 165-4 Where a director or supervisor of the association violates laws or regulations, fails to obey the association's constitution or bylaws, abuses his or her authority, or breaches the principle of good faith, the competent authority may issue an official reprimand or order the association to dismiss the actor.
Article 165-5 When necessary to ensure the soundness of insurance market or safeguard interests of the insured, the competent authority may order the association to amend its constitution, bylaws, rules, resolutions, or to provide reference materials, reports, or to perform other certain acts.
Article 165-6 The association may, in accordance with its constitution, impose necessary sanctions against members or members’ representatives who violate the constitution, bylaws, self-regulatory rules, or resolutions made by the convention or the board of directors.
Article 165-7 Amendments to the association's constitution, and minutes of the board of directors and of supervisors, shall be filed for recordation as the competent authority agreed.
第五节罚则Section 5. Penal Provisions
第166 条未依第一百三十七条规定，经主管机关核准经营保险业务者，应勒令停业，并处新台币三百万元以上一千五百万元以下罚锾。
第167 条非保险业经营保险或类似保险业务者，处三年以上十年以下有期徒刑，得并科新台币一千万元以上二亿元以下罚金。其犯罪所得达新台币一亿元以上者，处七年以上有期徒刑，得并科新台币二千五百万元以上五亿元以下罚金。法人犯前项之罪者，处罚其行为负责人。
Article 166 Enterprises that engage in the business of insurance without obtaining approval from the competent authority in accordance with the provisions of Article 137 of this Act shall be ordered to suspend business, and shall be assessed an administrative fine of not less than New Taiwan Dollars three million but not more than New Taiwan Dollars fifteen million.
Article 167 A non-insurance enterprise that engages in the operation of insurance business or of a business similar to insurance shall be punished by a prison term of not less than three years but not more than 10 years, and in addition may be assessed a criminal fine of not less than New Taiwan Dollars 10 million but not more than New Taiwan Dollars two hundred million. Where its gains from the crime are New Taiwan Dollars one hundred million or more, it shall be punished by a prison term of not less than seven years, and in addition may be assessed a criminal fine of not less than New Taiwan Dollars twenty-five million but not more than New Taiwan Dollars five hundred million. Where a juristic person commits the offense described in the preceding paragraph, the persons responsible for the offense shall be punished.
第167-1 条违反第一百六十三条规定者，处新台币九十万元以上四百五十万元以下罚锾。
第167-2 条违反第一百七十七条所定保险代理人经纪人公证人管理规则者，除本法另有规定者外，应限期改正，或并处新台币九十万元以上四百五十万元以下罚锾;情节重大者，并得命令停止执业或撤销执业证书。
第168 条保险业违反第一百三十八条第一项、第三项、第五项或第二项所定办法中有关业务范围之规定者，处新台币九十万元以上四百五十万元以下罚锾。
Article 167-1 A violation of Article 163 shall be punished by an administrative fine of not less than New Taiwan Dollars nine hundred thousand but not more than New Taiwan Dollars four million five hundred thousand.
Article 167-2 Unless otherwise provided in this Act, where there is a violation of the Regulations Governing Insurance Agents, Brokers, and Surveyors as provided in Article 177, a time limit for rectification shall be specified, and in addition thereto, an administrative fine of not less than New Taiwan Dollars nine hundred thousand but not more than New Taiwan Dollars four million five hundred thousand may also be assessed. For violations deemed severe, an order to suspend business may also be issued or the offender's practice license revoked.
Article 168 If an insurance enterprise violates the provisions of Article 138, paragraph 1, 3, or 5, or the provisions relating to business scope in regulations prescribed by the competent authority pursuant to Article 138, paragraph 2, an administrative fine of not less than New Taiwan Dollars nine hundred thousand but not more than four million five hundred thousand shall be imposed.
保险业违反第一百三十八条之二第二项、第四项、第五项、第七项、第一百三十八条之三
第一项、第二项或第三项所定办法中有关赔偿准备金提存额度、提存方式之规定者，处新
台币九十万元以上四百五十万元以下罚锾;其情节重大者，并得废止其经营保险金信托业
务之许可。保险业违反第一百四十三条者，处新台币九十万元以上四百五十万元以下罚锾。
保险业资金之运用有下列情形之一者，处新台币九十万元以上四百五十万元以下罚锾或勒
令撤换其负责人;其情节重大者，并得撤销其营业执照：
If an insurance enterprise violates the provisions of Article 138-2, paragraph 2, 4, 5, or 7, or Article 138-3, paragraph 1 or 2, or the provisions relating to the amount to be provisioned for the compensation reserve fund and the manner of such provisioning as set out in regulations prescribed by the competent authority pursuant to paragraph 2 of that same article, an administrative fine of not less than New Taiwan Dollars nine hundred thousand but not more than four million five hundred thousand shall be imposed; where the circumstances are severe, the enterprise's permit to engage in insurance trust business may also be revoked. Where an insurance enterprise violates Article 143, an administrative fine of not less than New Taiwan Dollars nine hundred thousand but not more than New Taiwan Dollars four million five hundred thousand shall be imposed. Where any one of the following circumstances obtains with respect to the funds allocation of an insurance enterprise, an administrative fine of not less than New Taiwan Dollars nine hundred thousand but not more than New Taiwan Dollars four million five hundred thousand shall be imposed, or the enterprise shall be ordered to replace its responsible person; where the circumstances are severe, its business license may also be revoked:
一、违反第一百四十六条第一项、第三项、第五项、第七项或第六项所定办法中有关专设
帐簿之管理、保存及投资资产运用之规定，或违反第八项所定办法中有关保险业从事衍生
性商品交易之条件、交易范围、交易限额、内部处理程序之规定。
二、违反第一百四十六条之一第一项、第二项、第三项或第四项所定办法中有关投资条件、投资范围、内容及投资规范之规定。
三、违反第一百四十六条之二规定。
四、违反第一百四十六条之三第一项、第二项或第四项规定。
五、违反第一百四十六条之四第一项、第二项或第三项所定办法中有关投资规范或投资额度之规定。
六、违反第一百四十六条之五第一项前段规定、同条后段所定办法中有关投资范围或限额之规定。
七、违反第一百四十六条之六第一项、第二项或第三项所定办法中有关投资申报方式之规定。
1. A violation of Article 146, paragraph 1, 3, 5, or 7, or the provisions relating to administration and custody of special ledgers or the allocation of investment assets as set out in regulations prescribed by the competent authority pursuant to paragraph 6 of that same article, or a violation of provisions relating to the terms and conditions of derivatives trading by insurance enterprises, the scope thereof, transaction limits, or internal handling procedures as set out in regulations prescribed by the competent authority pursuant to paragraph 8 of that same article.
2. A violation of Article 146-1, paragraph 1, 2, or 3, or the provisions relating to eligibility conditions, scope and type of investments, and investment rules as set out in regulations prescribed by the competent authority pursuant to paragraph 4 of that same article.
3. A violation of the provisions of Article 146-2.
4. A violation of the provisions of Article 146-3, paragraph 1, 2, or 4.
5. A violation of Article 146-4, paragraph 1 or 2, or the provisions relating to investment rules or investment limits as set out in regulations prescribed by the competent authority pursuant to paragraph 3 of that same article.
6. A violation of the forepart of paragraph 1 of Article 146-5, or of the provisions relating to scope of or limits upon investments as set out in regulations prescribed by the competent authority pursuant to the latter part of that same article.
7. A violation of Article 146-6, paragraph 1 or 2, or the provisions relating to the method of reporting investments as set out in regulations prescribed by the competent authority pursuant to paragraph 3 of that same article.
八、违反第一百四十六条之七第一项所定办法中有关放款或其它交易限额之规定，或第三
项所定办法中有关决议程序或限额之规定。
九、违反第一百四十六条之九第一项、第二项或第三项规定。保险业依第一百四十六条之三
第三项或第一百四十六条之八第一项规定所为之放款无十足担保或条件优于其它同类放款对象者，其行为负责人，处三年以下有期徒刑或拘役，得并科新台币二千万元以下罚金。保险业依第一百四十六条之三第三项或第一百四十六条之八第一项规定所为之担保放款达主管机关规定金额以上，未经董事会三分之二以上董事之出席及出席董事四分之三以上同意者，或违反第一百四十六条之三第三项所定办法中有关放款限额、放款总余额之规定者，其行为负责人，处新台币二百万元以上一千万元以下罚锾。
8. A violation of the provisions relating to limits on loans or other transactions as set out in regulations prescribed by the competent authority pursuant to Article 146-7, paragraph 1, or of the provisions relating to procedures for the adoption of resolutions or limits on transaction size as set out in regulations prescribed by the competent authority pursuant to Article 146-7, paragraph 3.
9. A violation of the provisions of Article 146-9, paragraph 1, 2, or 3. Where a secured loan made by an insurance enterprise under Article 146-3, paragraph 3 or Article 146-8, paragraph 1 is not fully secured or the conditions are better than those extended to other loanees of the same class, the person responsible for the act shall be sentenced to imprisonment for not more than three years or detention, and in addition may be assessed a criminal fine of not more than New Taiwan Dollars twenty million. Where a secured loan made by an insurance enterprise under Article 146-3, paragraph 3 or Article 146-8, paragraph 1 reaches or exceeds the monetary amount prescribed by the competent authority without approval by three-quarters of the directors present at a board of directors meeting attended by at least two-thirds of the directors, or where an insurance enterprise violates the provisions relating to loan limits and aggregate loan balances as set out in regulations
prescribed by the competent authority pursuant to Article 146-3, paragraph 3, the person responsible for the act shall be assessed an administrative fine of not less than New Taiwan Dollars two million but not more than New Taiwan Dollars ten million.
第168-1 条主管机关依第一百四十八条规定派员，或委托适当机构或专业经验人员，检查保险业之业务及财务状况或令保险业于限期内报告营业状况时，保险业之负责人或职员有下列情形之一者，处新台币一百八十万元以上九百万元以下罚锾：
一、拒绝检查或拒绝开启金库或其它库房。
二、隐匿或毁损有关业务或财务状况之账册文件。
Article 168-1 Where the competent authority, pursuant to Article 148, dispatches an officer or commissions an appropriate institution or expert to inspect the business and financial conditions of an insurance enterprise, or orders an insurance enterprise to report the status of its business within a specific time limit, a responsible person or an employee of the insurance enterprise who commits any of the following acts shall be assessed an administrative fine of not less than New Taiwan Dollars one million and eight hundred thousand but not more than New Taiwan Dollars nine million:
1. Refusing to allow inspection or to open the safe or other storage areas.
2. Concealing or destroying account books or documents related to the enterprise's business or financial conditions.
三、无故对检查人员之询问不为答复或答复不实。
四、逾期提报财务报告、财产目录或其它有关数据及报告，或提报不实、不全或未于规定期限内缴纳查核费用者。保险业之关系企业或其它金融机构，于主管机关依第一百四十八条第四项派员检查时，怠于提供财务报告、账册、文件或相关交易数据者，处新台币一百八十万元以上九百万元以下罚锾。
3. Refusing to respond to, or making false representation in response to, an investigator's queries without cause.
4. Missing the deadline for submission of financial reports, a list of assets, or other related information and reports, or in submitting such items, making false or incomplete representations, or missing the deadline for payment of inspection fees. Where the competent authority dispatches an officer to conduct inspection pursuant to Article 148, paragraph 4, an affiliate of the insurance enterprise, or any other financial institution related thereto, that fails to submit the financial statements, account books, documents, or relevant transaction records shall be assessed an administrative fine of not less than New Taiwan Dollars one million eight hundred thousand but not more than New Taiwan Dollars nine million.
第168-2 条保险业负责人或职员或以他人名义投资而直接或间接控制该保险业之人事、财务或业务经营之人，意图为自己或第三人不法之利益，或损害保险业之利益，而为违背保险业经营之行为，致生损害于保险业之财产或利益者，处三年以上十年以下有期徒刑，得并科新台币一千万元以上二亿元以下罚金。其犯罪所得达新台币一亿元以上者，处七年以上有期徒刑，得并科新台币二千五百万元以上五亿元以下罚金。保险业负责人或职员或以他人名义投资而直接或间接控制该保险业之人事、财务或业务经营之人，二人以上共同实施前项犯罪之行为者，得加重其刑至二分之一。第一项之未遂犯罚之。
Article 168-2 Where a responsible person or employee of an insurance enterprise, or any person using another person's name to make investments through which he or she is able to directly or indirectly control the personnel, financial, or business operations of an insurance enterprise, operates the insurance enterprise improperly with intent to reap illegal gains for himself/herself or a third party or to harm the interests of the insurance enterprise, and by such action harms property or interests of the insurance enterprise, shall be sentenced to a prison term of not less than three years but not more than 10 years, and in addition thereto, may also be assessed a criminal fine of not less than New Taiwan Dollars 10 million but not more than New Taiwan Dollars two hundred million. Where gains from the crime are New Taiwan Dollars one hundred million or more, such person shall be punished by a prison term of not less than seven years, and in addition may be assessed a criminal fine of not less than New Taiwan Dollars twenty-five million but not more than more than New Taiwan Dollars five hundred million. Where two or more responsible persons or employees of an insurance enterprise, or persons using other people's names to make investments through which they are able to exercise direct or indirect control over the personnel, financial, and business matters of an insurance enterprise, act jointly in committing a crime described in the preceding paragraph, the penalty may be increased by up to one-half. Any attempted offense described in paragraph 1 shall be punishable.
第168-3 条犯第一百六十七条或第一百六十八条之二之罪，于犯罪后自首，如有犯罪所得并自动缴交全部所得财物者，减轻或免除其刑;并因而查获其它正犯或共犯者，免除其刑。
犯第一百六十七条或第一百六十八条之二之罪，在侦查中自白，如有犯罪所得并自动缴交
全部所得财物者，减轻其刑;并因而查获其它正犯或共犯者，减轻其刑至二分之一。犯第一百六十七条或第一百六十八条之二之罪，其犯罪所得利益超过罚金最高额时，得于所得利益之范围内加重罚金;如损及保险市场稳定者，加重其刑至二分之一。
Article 168-3 A person who commits an offense as set out in Article 167 or Article 168-2 and subsequently voluntarily surrenders himself or herself before the offense is discovered, if there is criminal gain and he or she voluntarily hands over the gained assets in full, shall have his or her punishment reduced or remitted. Where another principal offender or an accomplice is captured as a result, his or her punishment shall be remitted. A person who commits an offense as set out in Article 167 or Article 168-2 and confesses during the prosecutorial inquiry, if there is criminal gain and he or she voluntarily hands over the gained assets in full, shall have his or her punishment reduced. Where another principal offender or an accomplice is captured as a result, his or her punishment shall be reduced by one-half. Where the criminal benefit gained by a person through commission of the offense in Article 167 or Article 168-2 exceeds the maximum amount of the criminal fine, the fine may be increased within the scope of the benefit gained; if the stability of the insurance market is harmed, the fine shall be increased by one-half.
第168-4 条犯本法之罪，因犯罪所得财物或财产上利益，除应发还被害人或得请求损害赔偿之人外，属于犯人者，没收之。如全部或一部不能没收时，追征其价额或以其财产抵偿之。
第168-5 条犯本法之罪，所科罚金达新台币五千万元以上而无力完纳者，易服劳役期间为二年以下，其折算标准以罚金总额与二年之日数比例折算;所科罚金达新台币一亿元以上而无力完纳者，易服劳役期间为三年以下，其折算标准以罚金总额与三年之日数比例折算。
Article 168-4 Any asset or property benefit gained through commission of a crime under this Act, other than that which shall be returned to a victim or person entitled to claim damages, and where it belongs to the offender, shall be confiscated. If the whole or a part of such gain cannot be confiscated, the value thereof shall be collected from the offender or satisfied out of his or her property.
Article 168-5 Where a criminal fine assessed for an offense under this Act is New Taiwan Dollars fifty million or more and the offender lacks the ability to pay it in full, it shall be commuted to labor for a period of not more than two years, to be calculated by the ratio of the total amount of the fine to the number of days in two years; where the criminal fine assessed is New Taiwan Dollars one hundred million or more and the offender lacks the ability to pay it in full, it shall be
commuted to labor for a period of not more than three years, to be calculated by the ratio of the total amount of the fine to the number of days in three years.
第168-6 条第一百六十八条之二第一项之保险业负责人、职员或以他人名义投资而直接或间接控制该保险业之人事、财务或业务经营之人所为之无偿行为，有害及保险业之权利者，保险业得声请法院撤销之。前项之保险业负责人、职员或以他人名义投资而直接或间接控制该保险业之人事、财务或业务经营之人所为之有偿行为，于行为时明知有损害于保险业之权利，且受益之人于受益时亦知其情事者，保险业得声请法院撤销之。依前二项规定声请法院撤销时，得并声请命受益之人或转得人回复原状。但转得人于转得时不知有撤销原因者，不在此限。第一项之保险业负责人、职员或以他人名义投资而直接或间接控制该保险业之人事、财务或业务经营之人与其配偶、直系亲属、同居亲属、家长或家属间所为之处分其财产行为，
均视为无偿行为。第一项之保险业负责人、职员或以他人名义投资而直接或间接控制该保险业之人事、财务或业务经营之人与前项以外之人所为之处分其财产行为，推定为无偿行为。
第一项及第二项之撤销权，自保险业知有撤销原因时起，一年间不行使，或自行为时起经
过十年而消灭。
Article 168-6 Where "a responsible person or employee of an insurance enterprise, or any person using another person's name to make investments through which he or she is able to directly or indirectly control the personnel, financial, or business operations of an insurance enterprise" as set forth in Article 168-2, paragraph 1 does any gratuitous act that is prejudicial to the rights of an insurance enterprise, the insurance enterprise may petition a court to revoke the act. Where "a responsible person or employee of an insurance enterprise, or any person using another person's name to make investments through which he or she is able to directly or indirectly control the personnel, financial, or business operations of an insurance enterprise" as set forth in the preceding paragraph does any non-gratuitous act knowing at the time of the act that it is prejudicial to the rights of an insurance enterprise and the beneficiary of the act also knows the circumstances at the time the benefit is received, the insurance enterprise may petition a court to
revoke the act. A party petitioning for revocation in accordance with either of the preceding two paragraphs may also petition the court to order the beneficiary or any party to whom the benefit is transferred to restore the status quo ante, provided this does not apply where the party to whom the benefit is transferred was not aware at the time of transfer that there was cause for revocation. Any disposition of property between "a responsible person or employee of an insurance enterprise, or any person using another person's name to make investments through which he or she is able to directly or indirectly control the personnel, financial, or business operations of an insurance enterprise" as set forth in paragraph 1 and such a person's spouse, lineal relative, cohabiting relative, head of household, or family member shall be deemed a non-gratuitous act. Any disposition of property between "a responsible person or employee of an insurance enterprise, or any person using another person's name to make investments through which he or she is able to directly or indirectly control the personnel, financial, or business operations of an insurance enterprise" as set forth in paragraph 1 and any person other than those set forth in the preceding paragraph shall be presumed to be a non-gratuitous act. The right of revocation under paragraphs 1 and 2 shall be extinguished one year after the time the insurance enterprise learns there is cause for voidance if the insurance enterprise fails to exercise, or 10 years after the time of the act.
第168-7 条第一百六十八条之二第一项之罪，为洗钱防制法第三条第一项所定之重大犯罪，适用洗钱防制法之相关规定。
第169 条保险业违反第七十二条规定超额承保者，除违反部分无效外，处新台币四十五万元以上二百二十五万元以下罚锾。
第169-1 条(删除)
第169-2 条保险业对于安定基金之提拨，如未依限或拒绝缴付者，主管机关得视情节之轻重，处新台币二十四万元以上一百二十万元以下罚锾，或勒令撤换其负责人。
Article 168-7 The crimes set forth in Article 168-2, paragraph 1 are serious crimes as defined in Article 3, paragraph 1 of the Money Laundering Control Act.
Article 169 If an insurance enterprise violates the provisions of Article 72 of this Act by underwriting insurance in excess of the value of the subject matter insured, the portion in violation shall become void, and the offense shall also be punished by an administrative fine of not less than New Taiwan Dollars four hundred fifty thousand but not more than New Taiwan Dollars two million two hundred fifty thousand.
Article 169-1 (Deleted)
Article 169-2 If an insurance enterprise fails to pay its stabilization fund contributions in time or refuses to pay them, the competent authority may, taking into consideration the seriousness of the violation, impose an administrative fine of not less than New Taiwan Dollars two hundred forty thousand but not more than New Taiwan Dollars one million two hundred thousand, or order removal and replacement of the responsible person.
第170 条(删除)
第170-1 条保险业办理再保险业务违反第一百四十七条所定办法中有关再保险之分出、分入、其它危险分散机制业务之方式或限额之规定者，处新台币九十万元以上四百五十万元以下罚锾。专业再保险业违反第一百四十七条之一第二项所定办法中有关业务范围或财务管理之规定者，处新台币九十万元以上四百五十万元以下罚锾。
第171 条保险业违反第一百四十四条、第一百四十五条规定者，处新台币六十万元以上三百万元以下罚锾，并得撤换其核保或精算人员。
Article 170 (Deleted)
Article 170-1 Where an insurance enterprise violates the provisions relating to the manner in which insurance enterprises cede or assume reinsurance or operate other risk spreading mechanisms, or limits applying thereto, as set out in regulations prescribed by the competent authority pursuant to Article 147, an administrative fine of not less than New Taiwan Dollars nine hundred thousand but not more than four million five hundred thousand shall be imposed. If a professional reinsurance enterprise violates the provisions relating to business scope or financial management as set out in regulations prescribed by the competent authority pursuant to Article 147-1, paragraph 2, an administrative fine of not less than New Taiwan Dollars nine hundred thousand but not more than four million five hundred thousand shall be imposed.
Article 171 An insurance enterprise that violates the provisions of Article 144 or 145 shall be assessed an administrative fine of not less than New Taiwan Dollars six hundred thousand but not more than New Taiwan Dollars three million, and in addition thereto may be ordered to remove and replace its underwriters or actuaries.
第171-1 条保险业违反第一百四十八条之一第一项或第二项规定者，处新台币六十万元以上三百万元以下罚锾。保险业违反第一百四十八条之二第一项规定，未提供说明文件供查阅、或所提供之说明文件未依规定记载，或所提供之说明文件记载不实，处新台币六十万元以上三百万元以下罚锾。保险业违反第一百四十八条之二第二项规定，未依限向主管机关报告或主动公开说明，或向主管机关报告或公开说明之内容不实，处新台币三十万元以上一百五十万元以下罚锾。保险业违反第一百四十八条之三第一项规定，未建立或未执行内部控制或稽核制度，处新台币六十万元以上三百万元以下罚锾。保险业违反第一百四十八条之三第二项规定，未建立或未执行内部处理制度或程序，处新台币六十万元以上三百万元以下罚锾。
Article 171-1 An insurance enterprise that violates the provisions of Article 148-1, paragraph 1 or 2 shall be assessed an administrative fine of not less than New Taiwan Dollars six hundred thousand but not more than New Taiwan Dollars three million. An insurance enterprise that violates the provisions of Article 148-2, paragraph 1 by not making explanatory documents publicly available for inspection, or submitting explanatory documents that do not contain required information, or submitting explanatory documents containing misrepresentations, shall be assessed an administrative fine of not less than New Taiwan Dollars six hundred thousand but not more than New Taiwan Dollars three million. An insurance enterprise that violates the provisions of Article 148-2, paragraph 2 by failing to report to the competent authority or to provide a public explanation within the specified time period, or by making false representations in its reports to the competent authority or public explanations, shall be assessed an administrative fine of not less than New Taiwan Dollars three hundred thousand but not more than New Taiwan Dollars one million five hundred thousand. An insurance enterprise that violates the provisions of Article 148-3, paragraph 1 by failing to establish or enforce internal control or auditing systems shall be assessed an administrative fine of not less than New Taiwan Dollars six hundred thousand but not more than New Taiwan Dollars three million. An insurance enterprise that violates the provisions of Article 148-3, paragraph 2 by failing to establish or enforce internal handling systems or procedures shall be assessed an administrative fine of not less than New Taiwan Dollars six hundred thousand but not more than New Taiwan Dollars three million.
第172 条保险业经撤销登记延不清算者，得处负责人各新台币六十万元以上三百万元以下罚锾。
第172-1 条保险业于主管机关监管、接管或勒令停业清理时，其董(理)事、监察人(监事)、经理人或其它职员有下列情形之一者，处一年以上七年以下有期徒刑，得并科新台币二千万元以下罚金：
一、拒绝将保险业业务财务有关之账册、文件、印章及财产等列表移交予监管人、接管人或清理人或不为全部移交。
二、隐匿或毁损与业务有关之账册、隐匿或毁弃该保险业之财产，或为其它不利于债权人之处分。
Article 172 If an insurance enterprise that has had its registration voided delays in carrying out liquidation procedures, each responsible person may be assessed an administrative fine of not less than New Taiwan Dollars six hundred thousand but not more than New Taiwan Dollars three million.
Article 172-1 When an insurance enterprise has been ordered by the competent authority into conservatorship, receivership, or suspension of business and rehabilitation, the directors, supervisors, managers, or other staff of the insurance enterprise shall, under any of the following circumstances, be sentenced to imprisonment of not less than one year but not more than seven years, and may in addition be assessed a criminal fine of not more than New Taiwan Dollars
twenty million:
1. It refuses to transfer to the conservator, receiver, or rehabilitator account books and documents, seals, and a list of assets related to the insurance enterprise's business and financial matters, or fails to transfer them completely.
2. It conceals or destroys account books or documents related to business matters, conceals or destroys assets of the insurance enterprise, or otherwise disposes thereof to the detriment of creditors' rights.
三、捏造债务，或承认不真实之债务。
四、无故拒绝监管人、接管人或清理人之询问，或对其询问为虚伪之答复，致影响被保险人或受益人之权益者。
第172-2 条保险业经依本节规定处罚后，于规定限期内仍不予改正者，得对其同一事实或行为，再予加一倍至五倍处罚。
第173 条(删除)
3. It counterfeits a debt or acknowledges false debts.
4. It refuses to respond to the inquiries of the conservator, receiver or rehabilitator without cause, or responds with untrue answers, thereby affecting the rights and interests of insured persons or
beneficiaries.
Article 172-2 If an insurance enterprise, after having been punished in accordance with the provisions of this Section, fails to make corrections within the time period provided that the punishment for the same fact or action may be increased by 100 percent to 500 percent.
Article 173 (Deleted)
第六章附则Chapter VI. Supplementary Provisions
第174 条社会保险另以法律定之。
第174-1 条法院为审理违反本法之犯罪案件，得设立专业法庭或指定专人办理。
第175 条本法施行细则，由主管机关定之。
第175-1 条为促进我国与其它国家保险市场主管机关之国际合作，政府或其授权之机构依互惠原则，得与外国政府、机构或国际组织，就信息交换、技术合作、协助调查等事项，签订合作条约或协定。除有妨害国家利益或投保大众权益者外，主管机关依前项签订之条约或协议，得洽请相关机关、机构依法提供必要资讯，并基于互惠及保密原则，提供予与我国签订条约或协议之外国政府、机构或国际组织。
第176 条保险业之设立、登记、转让、合并及解散清理，除依公司法规定外，应将详细程序明订于管理办法内。
第177 条代理人、经纪人、公证人及保险业务员之资格取得、登录、撤销登录、教育训练、惩处及其它应遵行事项之管理规则，由主管机关定之。
第178 条
Article 174 Social insurance is to be separately prescribed by an act of law.
Article 174-1 A court may establish a specialized division or designate a specific person(s) to try criminal cases involving violation of this Act.
Article 175 Enforcement Rules to this Act shall be prescribed by the competent authority.
Article 175-1 In order to further international cooperation between the competent insurance authorities of the ROC government and foreign countries, the ROC government and agencies (or institutions) authorized by it may, based on the principle of reciprocity, enter into a cooperative treaty or agreement with a foreign government or agency (institution), or with an international organization, to facilitate matters such as information exchange, technical cooperation, and investigative assistance. Unless such action otherwise conflicts with the interests of the state or the rights of the insurance-buying public, the competent authority may, in accordance with the treaty or agreement made pursuant to the preceding paragraph, request the provision of necessary information from related authorities and agencies (institutions) in accordance with the law, and based on the principles of reciprocity and confidentiality, provide such information to the foreign government, agency (institution), or international organization which has executed the given treaty or agreement with the ROC government.
Article 176 The establishment, registration, transfer, merger, and dissolution and rehabilitation of insurance enterprises shall, in addition to being carried out in accordance with the provisions of the Company Act, be further subject to detailed procedures set forth in the Regulations Governing the Administration of Insurance Enterprises.
Article 177 Regulations governing compliance matters related to agents, brokers, surveyors, and insurance solicitors (including the obtaining of qualifications, registration, voidance of registration, education, training, and disciplinary matters) shall be prescribed by the competent authority.
Article 178
本法除台湾九十五年五月三十日修正公布之条文自台湾九十五年七月一日施行外，自公布尔日施行。
With the exception of the provisions amended and promulgated on 30 May 2006, which will enter into force from 1 July 2007, this Act shall enter into force from the date of promulgation.
