UNITED STATES

 SECURITIES AND EXCHANGE COMMISSION

 Washington, D.C. 20549

 FORM 10-K/A

 Amendment No.1

 ANNUAL REPORT UNDER SECTION 13 OR
15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the fiscal year ended: December 31, 2023

 OR

 TRANSITION REPORT PURSUANT TO SECTION
13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934

 For the transition period from
to

 Commission file number: 001-40700

 ABVC BioPharma, Inc.

 (Exact name of Company in its charter)

 Nevada

 26-0014658

 (State or other jurisdiction of

incorporation or organization)

 (I.R.S. Employer

Identification)

 44370 Old Warm Springs Blvd.

 Fremont, CA 94538

 (Address of principal executive offices, including
zip code)

 Registrant's Telephone number, including
area code: (510)-668-0881

 Securities registered pursuant to Section 12(b)
of the Act:

 Title of each class

 Trading Symbol

 Name of each exchange on which registered

 Common Stock, par value $0.001 per share

 ABVC

 The Nasdaq Stock Market LLC

 Securities registered pursuant to Section 12(g)
of the Act: None

 Indicate by check mark if the registrant is a
well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Yes No

 Indicate by check mark if the registrant is not
required to file reports pursuant to Section 13 or 15(d) of the Exchange Act. Yes No

(1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act during the preceding 12 months (or
such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for at
least the part 90 days. Yes No

has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (section 232.405
of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes
No

is a large accelerated filer, an accelerated filer, a non-accelerated filer, smaller reporting company, or an emerging growth company.
See the definitions of "large accelerated filer," "accelerated filer," "smaller reporting company,"
and "emerging growth company" in Rule 12b-2 of the Exchange Act.

 Large accelerated filer

 Accelerated filer

 Non-accelerated filer

 Smaller Reporting Company

 Emerging growth company

 If an emerging growth company, indicate by check
mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act.

has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial
reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or
issued its audit report.

 If securities are registered pursuant to Section
12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction
of an error to previously issued financial statements.

 Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant's
executive officers during the relevant recovery period pursuant to §240.10D-1(b).

is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes No

 The aggregate market value of the common stock
held by non-affiliates of the registrant, based on the closing price of registrant's common stock as quoted on the Nasdaq Stock
Market as of June 30, 2023 was $ 5.2.

 As of March 12, 2024, the registrant had 10,560,421
shares of common stock outstanding and 0 shares of convertible preferred stock outstanding.

 DOCUMENTS INCORPORATED BY REFERENCE

 None.

 Auditor Name:

 Auditor Location:

 Auditor Firm ID:

 WWC, P.C.

 San Mateo, California

 1171

 EXPLANATORY NOTE

 ABVC BioPharma, Inc. (the "Company") is
filing this Amendment No. 1 to Annual Report on Form 10-K (the "Amended 10-K") to amend its Annual Report on Form 10-K for
the fiscal year ended December 31, 2023, filed with the Securities and Exchange Commission ("SEC") on March 13, 2024 (the
"Original 10-K"). The sole purpose of this Amended 10-K is to file Exhibit 19.1 and Exhibit 97. Accordingly, t his
Amended 10-K consists solely of the cover page, this explanatory note, the exhibit index and the exhibits filed herewith.

 The Company has made no attempt in this Amended
10-K to modify or update the disclosures presented in the Original 10-K other than as noted in the previous paragraph. Except as noted
above, this Amended 10-K does not reflect events occurring after the filing of the Original 10-K. Accordingly, this Amended 10-K should
be read in conjunction with the Original 10-K, and the Company's other filings with the SEC subsequent to the filing of the Original
10-K, including any amendments thereto.

 ITEM 15. EXHIBITS, FINANCIAL STATEMENT SCHEDULES

 (a)(1) List of Financial statements included
in Part II hereof

 Report of Independent Registered Public Accounting Firm (PCAOB ID 1171)

 Balance Sheets as of December 31, 2023

 Statements of Operations for the years ended December 31, 2023 and 2022

 Statements of Stockholders' Equity (Deficit) for the years ended December 31, 2023 and 2022

 Statements of Cash Flows for the years ended December 31, 2023 and 2022

 Notes to the Financial Statements

 Financial Statements are not included in this Exhibits Only 10-K/A

 (a)(2) List of Financial Statement schedules included
in Part IV hereof: None.

 (a)(3) Exhibits

 The following exhibits are included herewith:

 Exhibit No.

 Description

 2.1

 Share Exchange Agreement, dated February 8, 2016 (1)

 3.1

 Articles of Incorporation of the Company (2)

 3.2

 Bylaws of the Company, as amended (35)

 3.3

 Certificate of Amendment to Articles of Incorporation filed on March 21, 2016 (4)

 3.4

 Certificate of Amendment to Articles of Incorporation filed on December 21, 2016 (5)

 3.5

 Certificate of Amendment to Articles of Incorporation filed on March 30, 2020 (6)

 3.6

 Certificate of Amendment to Articles of Incorporation filed on February 17, 2021 (3)

 3.7

 Certificate of Amendment to Articles of Incorporation filed on March 21, 2016 (4)

 3.8

 Certificate of Amendment to Articles of Incorporation filed on December 30, 2015 (5)

 3.9

 Certificate of Amendment to Articles of Incorporation filed on March 30, 2020 (6)

 3.10

 Certificate of Amendment to Articles of Incorporation filed on February 17, 2021 (3)

 3.11

 Certificate of Amendment to Articles of Incorporation filed on July 24, 2023 (36)

 4.1

 Form of Warrant (7)

 4.2

 Description of Securities registered under Section 12 of the Exchange Act (27)

 4.3

 Form of Placement Agent Warrant for Lind Offering (30)

 10.1

 Collaboration Agreement dated December 29, 2015 (8)

 10.2

 Collaborative Agreement and Milestone Payment Agreement dated June 9, 2016 (9)

 10.3

 Addendum to the Collaboration Agreement dated January 12, 2017 (11)

 10.4

 Collaboration Agreement with BioFirst dated July 24, 2017 (12)

 10.5

 Co-Development Agreement with Rgene dated May 26, 2017 (13)

 10.6

 Employment Agreement with Uttam Patil (31)

 10.7

 Promissory Note entered by American BriVision (Holding) Corporation (17)

 10.8

 Form of Commercial Security Agreement (18)

 10.9

 Form of Exchange Agreement entered into by and between the Company and non-US person (19)

 10.10

 Form of Exchange Agreement entered into by and between the Company and US person (20)

 10.11

 Form of Securities Purchase Agreement entered into by and between the Company and U.S. investors (21)

 10.12

 Form of Securities Purchase Agreement entered into by and between the Company and non-U.S. investors (22)

 10.13

 Amended and Restated American BriVision (Holding) Corporation 2016 Equity Incentive (28)

 10.14

 Joint Venture Agreement between the Company, Lucidaim Co., Ltd. And BioLite Japan K.K.(26)

 10.15

 Form of Securities Purchase Agreement entered into by and between the Company and certain investors dated May 11, 2022 (25)

 10.16

 Clinical Development Service Agreement between the Company and Rgene dated June 10, 2022 (portions of the exhibit have been omitted because they (i) are not material and (ii) is the type of information that the registrant treats as private or confidential) (10)

 10.17

 Promissory Note dated June 16, 2022 issued by Rgene Corporation to the Company (29)

 10.18

 Securities Purchase Agreement(30)

 10.19

 Form of Note(30)

 10.20

 Form of Warrant(30)

 10.21

 Security Agreement(30)

 10.22

 Guarantor Security Agreement(30)

 10.23

 Guaranty(30)

 10.24

 Trademark Security Agreement with Rgene Corporation(30)

 10.25

 Trademark Security Agreement with BioFirst Corporation(30)

 10.26

 Patent Security Agreement(30)

 10.27

 Copyright Security Agreement(30)

 10.28

 Stock Pledge Agreement(30)

 10.29

 Form of 2 nd Lind Note (32)

 10.30

 Form of 2 nd Lind Warrant (32)

 10.31

 Securities Purchase Agreement dated November 17, 2023 (32)

 10.32

 First Amendment To Security Agreement (32)

 10.33

 First Amendment To Guarantor Security Agreement (32)

 10.34

 First Amendment to Guaranty (32)

 10.35

 Securities Purchase Agreement dated January 17, 2024 (33)

 10.36

 Form of 3 rd Placement Agent Warrant (34)

 10.37

 Second Amendment To Security Agreement (33)

 10.38

 Second Amendment To Guarantor Security Agreement (33)

 10.39

 Second Amendment to Guaranty (33)

 10.40

 Form of 3 rd Lind Note (33)

 10.41

 Form of 3 rd Lind Warrant (33)

 10.42

 Amendment No. 1 to 2 nd Lind Note (37)

 10.43

 Amendment No. 2 to 2 nd Lind Note (38)

 10.44

 Amendment No. 1 to 3 rd Lind Note (39)

 14.1

 Code of Ethics (23)

 16.1

 Letter from KCCW Accountancy Corp. to the U.S. Securities and Exchange Commission (24)

 19.1

 Insider Trading Policy +

 21.1

 List of subsidiaries (40)

 31.1

 Certification
 of Chief Executive Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002+

 31.2

 Certification of Chief Financial Officer Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002+

 32.1

 Certification of Chief Executive Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002+

 32.2

 Certification of Chief Financial Officer Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002+

 Policy For Recovery of Erroneously Awarded Incentive Compensation +

 101.INS

 (40).

 101.SCH

 101.CAL

 Document.(40)

 101.DEF

 Document.(40)

 101.LAB

 101.PRE

 Document.(40)

 Cover Page Interactive Data File (formatted as Inline

 +

 Filed herewith

 ++

 Furnished herewith

 (1)

 Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed on February 16, 2016.

 (2)

 Incorporated by reference to Exhibit 3.01 to the Company's Form SB-2 filed on June 28, 2002

 (3)

 Incorporated by reference to Exhibit 3.6 to the Company's Quarterly Report on Form 10-Q filed on May 10, 2021.

 (4)

 Incorporated by reference to Exhibit 4.1 to the Company's Current Report on Form 8-K, filed on March 28, 2016.

 (5)

 Incorporated by reference to Exhibit 3.4 to the Company's Form S-1, filed on September 13, 2016.

 (6)

 Incorporated by reference to Exhibit 3.1 to the Company's Form 8-K, filed on April 7, 2020

 (7)

 Incorporated by reference to Exhibit 4.1 the Company's Current Report on Form 8-K, filed on April 24, 2020

 (8)

 Incorporated by reference to Exhibit 10.2 the Company's Current Report on Form 8-K, filed on February 16, 2016.

 (9)

 Incorporated by reference to Exhibit 99.1 to the Company's Current Report on Form 8-K, filed on June 9, 2016.

 (10)

 Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed on June 21, 2022.

 (11)

 Incorporated by reference to Exhibit 99.1 to the Company's Current Report on Form 8-K, filed on February 22, 2017.

 (12)

 Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed on July 24, 2017.

 (13)

 Incorporated by reference to Exhibit 99.1 to the Company's Current Report on Form 8-K, filed on May 30, 2017.

 (14)

 Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed on September 20, 2017.

 (15)

 Incorporated by reference to Exhibit 10.3 to the Company's Current Report on Form 8-K, filed on September 20, 2017.

 (16)

 Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed on February 1, 2019.

 (17)

 Incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K, filed on February 1, 2019.

 (18)

 Incorporated by reference to Exhibit 10.3 to the Company's Current Report on Form 8-K, filed on February 1, 2019.

 (19)

 Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed on April 24, 2020.

 (20)

 Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed April 14, 2020.

 (21)

 Incorporated by reference to Exhibit 10.15 to the Company's Annual Report on Form 10-K, filed May 15, 2020.

 (22)

 Incorporated by reference to Exhibit 10.16 to the Company's Annual Report on Form 10-K, filed May 15, 2020

 (23)

 Incorporated by reference to Exhibit 14.1 to the Company's Amendment No.1 to Form S-1, filed on November 14, 2016.

 (24)

 Incorporated by reference to Exhibit 16.1 to the Company's Current Report on Form 8-K, filed on October 21, 2022.

 (25)

 Incorporated by reference to Exhibit 1.1 to the Company's Current Report on Form 8-K, filed May 12, 2022.

 (26)

 Incorporated by reference to Exhibit 10.1 to the Company's Current Report on Form 8-K, filed on October 8, 2021.

 (27)

 Incorporated by reference to Exhibit 4.2 to the Company's Annual Report on Form 10-K, filed March 16, 2021.

 (28)

 Incorporated by reference to Exhibit 10.17 to the Company's Annual Report on Form 10-K, filed March 16, 2021.

 (29)

 Incorporated by reference to Exhibit 10.2 to the Company's Current Report on Form 8-K, filed on June 21, 2022.

 (30)

 Incorporated by reference to the Company's Current Report on Form 8-K, filed on February 24, 2023.

 (31)

 Incorporated by reference to the Company's Current Report on Form 8-K, filed on June 23, 2023.

 (32)

 Incorporated by reference to the Company's Current Report on Form 8-K, filed on November 20, 2023.

 (33)

 Incorporated by reference to the Company's Current Report on Form 8-K, filed on January 17, 2024.

 (34)

 Incorporated by reference to the Amendment No.1 to Form S-1, filed on February 9, 2024.

 (35)

 Incorporated by reference to the Company's Annual Report on Form 10-K/A, filed June 6, 2022

 (36)

 Incorporated by reference to the Company's Current Report on Form 8-K, filed on July 24, 2023.

 (37)

 Incorporated by reference to the Company's Current Report on Form 8-K, filed on January 17, 2024.

 (38)

 Incorporated by reference to the Company's Current Report on Form 8-K, filed on February 29, 2024.

 (39)

 Incorporated by reference to the Company's Current Report on Form 8-K, filed on February 29, 2024.

 (40)
 Incorporated
by reference to the Company's Annual Report on Form 10-K, filed on March 13, 2024.

 Item 16. Form 10-K Summary

 Not applicable.

 SIGNATURES

 Pursuant to the requirements
of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized on March 14, 2024.

 ABVC BioPharma, Inc.

 By:

 /s/ Uttam Patil

 Uttam Patil

 Chief Executive Officer (Principal Executive Officer)

 By:

 /s/ Leeds Chow

 Leeds Chow

 Chief Financial Officer (Principal Financial Officer)

 Pursuant to the requirements
of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in
the capacities and on the dates indicated:

 Signature

 Title

 Date

 /s/ Uttam Patil

 Chief Executive Officer (Principal Executive Officer)

 Uttam Patil

 /s/ Leeds Chow

 Chief Financial Officer (Principal Financial Officer)

 Leeds Chow

 /s/ Eugene Jiang

 Chairman of the Board of Directors

 Eugene Jiang

 /s/ Yen-Hsin Chou

 Yen-Hsin Chou

 /s/ Hsin-Hui Miao

 Hsin-Hui Miao

 /s/ Tsang-Ming Jiang

 Tsang-Ming Jiang

 /s/ Shuling Jiang

 Shuling Jiang

 /s/ Norimi Sakamoto

 Norimi Sakamoto

 /s/ Tsung-Shann Jiang

 Tsung-Shann Jiang

 /s/ Chang-Jen Jiang

 Chang-Jen Jiang

 /s/ Yoshinobu Odaira

 Yoshinobu Odaira

 /s/ Che-Wei Hsu

 Che-Wei Hsu

 /s/ Yu-Min (Francis) Chung

 Yu-Min (Francis) Chung

 true FY 0001173313

 0001173313

 2023-01-01
 2023-12-31

 0001173313

 2023-06-30

 0001173313

 2024-03-12