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This paper aims to present the contents of Cooperatives Act of the Republic of China(Taiwan). The Act is composed of 77 articles and 9 chapters. In addition, the paper reviews the legislative history of the Act, as well. The paper mightbe helpful for those who are interested in foreign laws on cooperatives to conductcomparative legal studies. For reference, the Republic of China(Taiwan) has The FarmersAssociation Act and The Credit Cooperatives Act, aside from Cooperatives Act.