Company Act Article 120
A shareholder of limited liability may engage in the same business as that of the company either on his own account or on behalf of another and may also become a shareholder of unlimited liability in another company or a partner in partnership business.
中文原文 公司法第120條
有限責任股東，得為自己或他人，為與本公司同類營業之行為；亦得為他公司之無限責任股東，或合夥事業之合夥人。