Company Act Article 126
A company shall be dissolved upon the withdrawal of all shareholders of unlimited liability or of limited liability; however, the remaining shareholders may, with unanimous agreement, join with either shareholders of unlimited liability or shareholders of limited liability to continue the business.When all shareholders of limited liability withdraw as aforesaid, two or more shareholders of unlimited liability may, with unanimous agreement, reincorporate the company into an unlimited company.When shareholders of unlimited liability and shareholders of limited liability unanimously agree to reincorporate the company into an unlimited company, it shall be done in accordance with the provisions of the preceding paragraph.A company may reincorporate into a limited company or a company limited by shares with the approval by two thirds or more of all shareholders to modify its Articles of Incorporation.Under the circumstance of the preceding paragraph, the dissenting shareholders may withdraw his/her share capital by giving a written notice to the company.
中文原文 公司法第126條
公司因無限責任或有限責任股東全體之退股而解散。
但其餘股東得以一致之同意，加入無限責任股東或有限責任股東，繼續經營。
前項有限責任股東全體退股時，無限責任股東在二人以上者，得以一致之同意變更其組織為無限公司。
無限責任股東與有限責任股東，以全體之同意，變更其組織為無限公司時，依前項規定行之。
公司得經股東三分之二以上之同意變更章程，將其組織變更為有限公司或股份有限公司。
前項情形，不同意之股東得以書面向公司聲明退股。
但其餘股東得以一致之同意，加入無限責任股東或有限責任股東，繼續經營。
前項有限責任股東全體退股時，無限責任股東在二人以上者，得以一致之同意變更其組織為無限公司。
無限責任股東與有限責任股東，以全體之同意，變更其組織為無限公司時，依前項規定行之。
公司得經股東三分之二以上之同意變更章程，將其組織變更為有限公司或股份有限公司。
前項情形，不同意之股東得以書面向公司聲明退股。