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一、前言公司除申请设立时所办理之设立登记与资本额之确定有关外,其他如增资、分割、收购、股份转换或合并等情事,于申请增资变更登记、分割、收购、股份转换或合并相关登记时,亦涉及资本额之变动。台湾地区“公司法”为确保资本额登记之正确性,规定公司应检附委托会计师资本额查核报告书及其附件凭核~①。至于公司若有减少资本之情事,虽应向主管机关申请减资登记,~②但不用检附委托会计师资本额查核报告书凭核。台湾地区太平洋崇光百货股份有限公司(Sogo百货公司)经营权之争,因关系人众多,且案情
I. Preface In addition to the establishment and registration of the application for the establishment of the company and the determination of the amount of capital, other matters such as capital increase, division, acquisition, conversion or merger, apply for registration of change in capital, division, acquisition, conversion or merger Relevant registrations also involve changes in capital. Taiwan “Company Law ” In order to ensure the correctness of the registration of capital, the company should be required to attach the CPA capital verification report and its annex with nuclear ~ ①. As for the company if the reduction of capital, though it should apply to the competent authorities to reduce capital registration, but not to check the capital account of certified public accountants with nuclear inspection report. Taiwan Sogo Department Store Co., Ltd. (Sogo Department Store) dispute the right to operate because of the large number of people, and the merits