Political Parties Act Article 28

A political party may be dissolved or may be merged with another political party by resolution of its representative assembly or party congress.An official registration of the dissolution of a political party shall be filed with the competent authority within thirty (30) days.Political parties that merge to form a new political party shall do so in accordance with Paragraph 1, Article 7, and the rights and obligations of the original political parties shall be borne by the new political party. In accordance with Article 10, when a political party is dissolved due to a merger, its rights and obligations shall be borne by the surviving political party.
中文原文 政黨法第28條
政黨得依黨員大會或黨員代表大會之決議,解散或與其他政黨合併。
前項政黨解散後,應於三十日內報主管機關備案。
第一項政黨與其他政黨合併而設立新政黨者,應依第七條第一項規定辦理,原政黨之權利義務並由新政黨承受;因合併而解散者,由合併後存續之政黨,依第十條規定辦理,解散政黨之權利義務並由合併後存續之政黨承受。

English translation for reference only; the Chinese text prevails. Not legal advice.