Act For Investment by Foreign Nationals Article 14

In case the investor’s investment accounts for 45% or more of the total capital amount of the enterprise in which the investor invests, the invested enterprise shall not be subject to expropriation or acquisition as long as the said capital contribution rate of the investor remains unchanged for a period of twenty (20) years after the commencement of business of the invested enterprise.If the investor’s investment is made in conjunction with an overseas compatriot who makes the investment under the Act for Investment by Overseas Compatriots, and if their aggregate amount of investment accounts for 45% or more of the total capital amount of the invested enterprise, the provisions referred to in the preceding paragraph shall, mutatis mutandis, apply thereto.
中文原文 外國人投資條例第14條
投資人對所投資事業之投資,占資本總額百分之四十五以上者,在開業二十年內,繼續保持其投資額在百分之四十五以上時,不予徵用或收購。
前項規定,於投資人與依華僑回國投資條例投資之華僑共同投資,合計占該投資事業資本總額百分之四十五以上時,準用之。

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