本法所稱儲蓄互助社，係指本法公布施行前已成立或依法新設立，且具共同關係之自然人及非營利法人所組成之非營利社團法人。
Credit unions mentioned in this Act means a non-profit corporation, which established before the proclaimed of this Act or newly established according by this Act and organized by the natural persons and other non-profit organizations in common bond.
前項所稱共同關係，乃指工作於同一公司、工廠或職業團體、或參加同一社團或宗教團體或原住民團體、或居住於同一鄉、鎮者。
The common bond means people who work in the same company, factory or a career group, who participate in the same club, religious group or aboriginal group or who live in the same country or town.
無共同關係而參加儲蓄互助社者無效。
People that join credit unions without the common bond are not qualified; however, it is not limited to those people that joined before the Act was amended.
但於本法修正前已參加者，不在此限。
People that join credit unions without the common bond are not qualified; however, it is not limited to those people that joined before the Act was amended.
社員喪失共同關係者，於喪失共同關係起二年內仍為社員。
The membership is still valid within two years when members lose the common bond with the credit unions.
第3條 儲蓄互助社採有限責任制，社員以其股金為限負其責任。
Article 3 Credit unions are based on the system of limited liabilities and members are liable to their own shares.
第4條 本法所稱中華民國儲蓄互助協會（以下簡稱協會），係指由全體儲蓄互助社共同組成之社團法人，凡已成立之儲蓄互助社均應參加協會為會員。
Article 4 The Credit Union League of the Republic of China (hereinafter called “League”) in this Act refers to an association organized by all credit unions.
Any established credit union ought to join and become a member of the League.
儲蓄互助社之管理與監督，由協會依本法之規定執行。
Management and supervision of credit unions are specified and implemented by the League in accordance with the Act.
第5條 儲蓄互助社之主管機關：在中央為內政部；在直轄市為直轄市政府；在縣(市)為縣(市)政府。
Article 5 The Competent authority of credit unions is the Ministry of the Interior in the central government; and in the local government, it is their respective Government of the municipalities, counties or cities.
第6條 儲蓄互助社應於名稱上標明；非依本法規定，不得使用儲蓄互助社之名稱。
Article 6 “Credit Union” should be specified on the name of the corporations and forbidden to other purposes except those specified in the Act.
第7條 儲蓄互助社之設立、管理、監督與輔導，由協會辦理。
Article 7 The League is in charge of establishment, management, supervision, guidance and assistance of credit unions.
前項設立、管理、監督與輔導辦法由協會定之，並送中央主管機關核備。
Rules of establishment, management, supervision, guidance and assistance will be stipulated by the League and sent to the central competent authority for approval.
第8條 依本法設立之儲蓄互助社組織，依法經營者，免徵所得稅及營業稅。
Article 8 Credit union organizations established in accordance with the Act will be exempted from income taxes and business taxes.
一收受社員股金。
1.
Receive money from members as the shares.
三參加協會代辦之各項互助基金。
3.
Participate in various mutual funds run by the League.
四代理收受社員水電費、瓦斯費、學費、電話費、稅金及罰鍰。
4.
Be the agent of collecting electricity and water supply fees, gas fees, tuition, telephone Charges, taxes and fines for members.
五參加協會資金融通。
5.
Participate the financing program run by the League.
七其他經中央主管機關核可之相關事項。
7.
Other related items approved by the central competent authority.
儲蓄互助社收受社員股金不得有保本保息或固定收益之約定。
There is not allowed any commitment that is such as Guaranteed Investment Contract or fixed profits to members when their shares are accepted by credit unions.
第11條 儲蓄互助社對單一社員之放款總額不得超過該社股金與公積金總額百分之十。
Article 11 The amount of loans made by a credit union to a single member shall not exceed ten percent (10%) of the total shares and reserves of the credit union.
儲蓄互助社放款總額不得超過該社自有資金總額。
The amount of loans made by a credit union shall not exceed the amount of its ownership capital.
前項所稱自有資金係指：社員股金、留置股金、資本公積、公積金、特別公積，未分配盈餘及本期損益。
The ownership capital of the credit union as mentioned in the previous shall be included shares, dormant account, capital reserves, reserves, special reserves, undistributed net income and net income for the year.
第13條 社股金額為每股新臺幣一百元，每一社員股金，至多不得超過社股金總額百分之十。
Article 13 Shares of a credit union shall be a value of one hundred dollars (NT$100) each; the total value of shares held by any member shall not exceed ten percent (10%) of the total share balance of the credit union.
前項股金繳納係社員之義務，具有儲蓄性質。
Money paid in on shares is as the saving and also the obligation as a member.