而其社員人數及股金總額均可變動之團體。
The number of members and the total amount of capital stocks of a cooperative is variable.
第2-1條 合作社之主管機關：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 2- 1 The regulating authorities of cooperatives refer to the Ministry of the Interior at the central level, the municipal governments at the municipal level, and the county (city) governments at the county (city) level.
但其目的事業，應受各該事業之主管機關指導及監督。
However, the target businesses of cooperatives shall be directed and supervised by the regulating authorities in charge of the target businesses.
第3條 合作社之種類及業務如左：
Article 3 The classes and business scopes of cooperatives are as follows:
三供給合作社：提供社員生產所需原料、機具及資材等業務。
3.Supply cooperatives: provide the members with raw materials, tools, and goods required for production.
四利用合作社：購置生產、製造及儲銷等設備供社員生產上使用業務。
4.Utility cooperatives: purchase production, manufacturing, storage, and marketing equipment for the members touse in production.
五勞動合作社：提供社員勞作及技術性勞務等業務。
5.Labor cooperatives: provide the members with labor and technical labor service.
六消費合作社：經營生活用品之銷售業務。
6.Consumption cooperatives: sell the goods used for daily life.
七公用合作社：設置住宅、醫療、托老及托兒等公用設備供社員生活上使用業務。
7.Public utility cooperatives: provide house, medical treatment, child and elder nursing, and other public utilities for the members to use in living.
八運輸合作社：提供社員運輸經營所需服務等業務。
8.Transportation cooperatives: provide transportation services for the members.
一二其他經中央主管機關會商中央目的事業主管機關核定之種類及業務。
12.Other classes and businesses approved by the central regulating authority jointly with the central regulatingauthorities of target businesses.
經營前項業務之合作社，除第十款外，為適應社員需要，得兼營或經營與主管業務有關之其他附屬業務。
In order to satisfy the demand of the members, the cooperatives as listed in the above paragraph, except in Subparagraph 10, may provide other auxiliary services related to the principal business,.
第3-1條 信用合作社、保險合作社，分別依信用合作社法、保險法之規定；其未規定者，依本法之規定。
Article 3- 1 Credit cooperatives and insurance cooperatives shall be applied to the Credit Cooperatives Act and the Insurance Act; for any affairs other than prescribed thereinto, the provisions of this Act shall apply.
前項以外之合作社，除政府或公益團體委託代辦之業務外，應受左列限制：
A cooperative other than prescribed in the above paragraph shall be restricted by the following provisions unless it is entrusted by the government or a public welfare association:
一生產合作社社員應限於生產者，並不得經營非社員產品。
1.Production cooperatives shall only include producer members, and may not operate or sell any products other thanproduced by the members.
二運銷合作社不得經營非社員產品。
2.Marketing cooperatives may not sell any products other than produced by the members.
三供給合作社、消費合作社不得以物品提供或售與非社員。
3.Supply cooperatives and consumption cooperatives may not provide or sell goods to anyone other than members.
四利用合作社、公用合作社不得以設備供非社員使用。
4.Utility cooperatives and public utility cooperatives may not provide equipment for anyone other than members touse.
五勞動合作社、運輸合作社不得僱用非社員勞力。
5.Labor cooperatives and transportation cooperatives many not employ anyone other than members.
六合作農場應受第一款至第四款規定之限制。
6.Cooperative farms shall observe the restrictions set forth in Subparagraphs 1~4 above.
第4條 (合作社之責任組織)合作社之責任，分左列三種：
Article 4 The liabilities of cooperatives are divided into the following three types:
一有限責任，謂社員以其所認股額為限，負其責任。
1.Limited liability: a member shall be liable within the range of the shares he holds.
二保證責任，謂社員以其所認股額及保證金額為限，負其責任。
2.Guaranteed liability: a member shall be liable within the range of the shares he holds and the guarantee.
三無限責任，謂合作社財產不足清償債務時，由社員連帶負其責任。
3.Unlimited liability: where the properties of such a cooperative are insufficient to pay the debts, the members shallbe jointly and severely liable.