第1條 農會以保障農民權益，提高農民知識技能，促進農業現代化，增加生產收益，改善農民生活，發展農村經濟為宗旨。
Article 1 A farmers association shall operate for such purposes as safeguarding farmers′ rights and interests, enhancing farmers′ knowledge and skills, boosting the modernization of agriculture, increasing crop yields, improving farmers′ livelihood and developing the rural economy.
第3條 農會之主管機關：在中央為行政院農業委員會；在直轄市為直轄市政府；在縣(市)為縣(市)政府。
Article 3 The competent authorities over the farmers association refer to the Council of Agriculture under the Executive Yuan at the central level, the municipal governments at the municipal level, and 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、監督。
However, the target businesses of the farmers association shall be directed and supervised by the competent authorities over the target businesses.
第4條 農會任務如左：
Article 4 A farmers association is authorized with the following duties:
四農業生產之指導、示範、優良品種之繁殖及促進農業專業區之經營。
4.
Rendering instruction and demonstration of agricultural production, propagating superior species, and enhancing the management of exclusive agricultural zones;
二一經主管機關特准辦理之事項。
21.
Handling affairs as specially approved by the competent authorities.
農會舉辦前項事業關於免稅部分，應參照農業發展條例及合作社法有關規定辦理；其免稅範圍，由行政院定之。
The tax-exemption on the above-mentioned businesses handled by a farmers association shall be subject to relevant provisions set forth in the Agriculture Development Statute and the Cooperative Act.
Tax-exemption coverage in this regard shall be regulated by the Executive Yuan.
第5條 各級農會為辦理前條事業，經主管機關核准，得組織共同經營機構，聯合經營，並得與個人會員直接交易。
Article 5 Farmers associations at any level wishing to carry out any aforementioned business may, subject to approval by the competent authorities, organize a body for joint operations so as to jointly operate the business and may thereby render transactions directly with any individual member.
共同經營機構為法人，其組織經營辦法，由中央主管機關定之。
The joint operation body is a juridical person, and the rules and regulations governing its organization and operations shall be established by the central-level competent authorities.
農會辦理會員金融事業，應設立信用部，除本法另有規定者外，由中央目的事業主管機關依銀行法相關規定管理之；
A farmers association, when carrying out a financial business, shall establish a credit department.
The credit department, unless provided elsewhere by this Act, shall be governed by the central-level competent authorities in accordance with related rules and regulations under the Banking Act.
農會信用部經報請中央目的事業主管機關之核准，得接受非會員之存款。
The credit department of a farmers association, subject to approval by the central-level target-business competent authorities, may accept deposits from non-members.
農會信用部與其分部之設立許可、廢止許可、停辦、復業與整頓、設備與人員設置標準、主任之專業條件、經營業務之範圍與其限制、內部融資規範、各項風險控制比率及餘裕資金之運用等事項，由中央目的事業主管機關另定辦法管理之。
The central-level target-business competent authorities shall provide other measures to regulate affairs regarding approval of the establishment of a farmers association′s credit department and its branches, and approval of the abolition, suspension, resumption and re-organization of their operations, standards on the establishment of their equipment and personnel, professional requirements for the department head, range and limitations of the operated businesses, internal financing routines, risk control ratio and use of slack capital.
農會信用部應建立內部稽核制度；其實施辦法，由中央目的事業主管機關定之。
The credit department of a farmers association shall establish an internal auditing system, and the rules and regulations governing the enforcement of this system shall be established by the central-level target-business competent authorities.
農會信用部業務之輔導及資金之融通，由農業行庫負責辦理；其辦法，由中央目的事業主管機關會商中央銀行定之。
The guidance and assistance in businesses operated by a farmers association′s credit department and related capital flows shall be handled by agricultural banks.
Measures governing affairs in this regard shall be established by the central-level target-business competent authorities with consultations from the Central Bank.
農會信用部逾期放款、催收款及呆帳之處理，由中央目的事業主管機關另以辦法定之。
The central-level target-business competent authorities shall also establish measures to regulate the handling of non-performing loans, dunned debts and bad loans involving a farmers association′s credit department.
各級農會為辦理前條事業，得由五個以上農會共同投資組織股份有限公司，而該項投資為重大投資事項者，不受公司法第一百二十八條第三項之限制，其出資或投資審核辦法，由中央主管機關另定之。
A farmers association at any level, for the sake of handling businesses provided by the aforementioned Article, may ally at least five farmers associations to undertake a joint venture for the establishment of a limited-liability company.
If this joint venture is an important investment, it may be exempted from the restrictions provided by Section 3 of Article 128 under the Company Act.
Rules and regulations governing the reviewing of the capital establishment or investment of such a joint venture shall be established by the central-level competent authorities.
第6條 農會分鄉、鎮(市)、區農會，縣(市)農會，省(市)農會及全國農會。
Article 6 The farmers associations are divided into the following categories: Town, township(city) or district farmers associations, county(city)farmers associations, provincial(municipal)farmers associations and a national farmers association.
Farmers associations at all levels, subject to approval of competent authorities concerned, may establish branch offices according to substantial needs.
各級農會得視事實需要，報經主管機關核准設立辦事處。
Article 6 The farmers associations are divided into the following categories: Town, township(city) or district farmers associations, county(city)farmers associations, provincial(municipal)farmers associations and a national farmers association.
Farmers associations at all levels, subject to approval of competent authorities concerned, may establish branch offices according to substantial needs.
鄉、鎮(市)區以下，應按實際需要，劃設農事小組，為農會事業基層推行單位；必要時，並得分班工作。
Below the town, township(city)or district level, in consideration of actual needs, farming units shall be established as base-level units to handle a farmers association′s agricultural businesses.
Each farming unit, if necessary, may be divided into several squads to carry out related work.
第7條 各級農會以行政區域為其組織區域，並冠以各該區域之名稱。
Article 7 A farmers association at any level shall take the administrative district where it resides as the organizational district.
The name of each farmers association shall be prefixed with the administrative district.
One same administrative district shall in principle establish only one farmers association.
同一區域內以組織一個農會為原則。
Article 7 A farmers association at any level shall take the administrative district where it resides as the organizational district.
The name of each farmers association shall be prefixed with the administrative district.
One same administrative district shall in principle establish only one farmers association.
但依事實需要，中央主管機關得命同一直轄市之區農會或縣(市)之鄉、鎮(市)、區農會合併於直轄市或縣(市)農會，或若干鄉、鎮(市)、區農會合併組織一個農會，其名稱由主管機關定之。
Despite that, in consideration of actual needs, the competent authorities at the central level may either order that the district farmers associations in a special municipality or the town, township(city)or district farmers associations in a county(city)be merged into the municipal farmers association or the county(city)farmers association, respectively, or order that several town, township(city)or district farmers associations be merged to jointly organize a farmers association which shall be newly christened by the competent authorities.
農會會址，除經核准者外，應設於各級政府及鄉、鎮(市)、區公所所在地。
Unless otherwise approved, a farmers association shall reside where the government concerned at any level or a town, township(city)or district government office is located.
第8條 鄉、鎮(市)、區內具有農會會員資格滿五十人時，應發起組織基層農會。
Article 8 When a town, township(city)or district has up to fifty individuals eligible for the membership of a farmers association, these individuals shall be organized to establish a base-level farmers association.