Company Act Article 123
A shareholder of limited liability may not withdraw his contribution to the capital by reason of an adjudication of the commencement of guardianship or assistantship.Upon the death of a shareholder of limited liability, his contribution to the capital shall devolve upon his successors.
中文原文 公司法第123條
有限責任股東，不因受監護或輔助宣告而退股。
有限責任股東死亡時，其出資歸其繼承人。
有限責任股東死亡時，其出資歸其繼承人。