Not necessarily. Under Fa Shi No. 19 of 2026, effective from 22 September 2026, the choice between “criminal proceedings first” and parallel criminal and civil proceedings turns on whether the two cases involve the “same facts”: where the parties and the essential facts of the civil case and the criminal case are the same, the civil action is stayed pending…

A shareholder who withdraws capital shall, within the principal and interest of the withdrawn capital, bear supplementary compensatory liability for the portion of the company’s debts that cannot be satisfied; other shareholders, directors, senior management, or actual controllers who assisted the withdrawal bear joint and several liability. The company registration authority may impose a fine, and, where the circumstances are…

Proceed in three steps: 1. Written request: send the company a written inspection request stating the purpose and specific scope of inspection; 2. Waiting period: only if the company fails to reply or provide access, or explicitly refuses, within 15 days of receiving the request, may a lawsuit be filed; 3. Entrusted inspection: during the litigation, inspection may be entrusted…

Yes. Under Articles 78, 79, and 80 of the newly revised Company Law, the supervisor (or the board of supervisors) is vested with statutory supervisory powers—including examining the company’s finances, attending board of directors meetings, raising inquiries or proposals, and conducting investigations when the business operates abnormally—and is entitled to access the company’s financial materials relevant to the performance of…

No. The accounting books and accounting vouchers may only be inspected, not copied; copying is limited to the articles of association, the register of shareholders, meeting minutes and resolutions, and the financial accounting reports. Inspection may be entrusted to intermediary institutions such as accounting firms and law firms, and the newly revised Company Law no longer requires the shareholder’s physical…

The most fundamental solution is to complete registration as a shareholder of record at the earliest possible time, transferring the equity into the name of the actual investor and eliminating the nominee arrangement. Where registration as a shareholder of record is not yet possible, the following must be ensured: execute a written nominee shareholding agreement and have it notarized; retain…

The law does not list ‘bank account statements’ as a standalone statutory object of inspection. If a claim to ‘inspect bank statements’ is pleaded as a separate item of relief, courts generally do not uphold it. Note, however, that bank statements constitute auxiliary ledgers within the accounting books and are also attachments to the original vouchers, and may therefore be…

Generally, no. Judicial practice strictly distinguishes a ‘supervisor’s right to inspect’ from a ‘shareholder’s right to inspect’: a supervisor’s right pertains to the sphere of internal corporate governance and carries a public-law character; whether or not it is exercised does not directly implicate the supervisor’s own civil rights and interests. Accordingly, the board of supervisors or a supervisor typically lacks…

A shareholder of a limited liability company may: 1. Inspect and copy: the articles of association, the register of shareholders, the minutes and resolutions of shareholders’, board of directors’, and board of supervisors’ meetings, and the financial accounting reports; 2. Inspect (but not copy): the company’s accounting books and accounting vouchers (a written request stating the purpose must first be…

An LP does not participate in the management of partnership affairs. If you have not substantively participated in the operation of the partnership after marriage, the appreciation is more likely to be characterized as natural appreciation (separate property). However, if you make additional capital contributions after marriage or substantively participate in decision-making, it may be recharacterized as investment income (marital…