The Tobacco and Alcohol Administration Act Article 9
A tobacco producer may only be organized as a company limited by shares.An alcohol producer, other than one producing undenatured ethyl alcohol, which may only be organized as a company limited by shares, shall be organized as a company, partnership, sole proprietorship, or otherwise as an agricultural organization established in accordance with relevant laws.
中文原文 菸酒管理法第9條
菸製造業者以股份有限公司為限。
酒製造業者，除未變性酒精製造業者以股份有限公司為限外，應為公司、合夥、獨資事業或其他依法設立之農業組織。
酒製造業者，除未變性酒精製造業者以股份有限公司為限外，應為公司、合夥、獨資事業或其他依法設立之農業組織。