經濟部民國115年8月28日經商字第11568001360號

核釋「公司法」第248條第3項規定所稱「私募人數不得超過三十五人」之計算方式相關規定，自即日生效

MINISTRY OF ECONOMIC AFFAIRS Order is hereby given, for the interpretive rule pursuant to Paragraph 3 of Article 248 of "Company Act", which stipulates rules for the calculation of the 35 persons which the number of creditors to whom the corporate bonds are to be issued shall not exceed (interpretive rule becomes effective from 28th, August 2026)