Company Act Article 128

A company limited by shares shall have two or more promoters.Any person without disposing capacity, with limited disposing capacity or having been adjudicated of the commencement of assistantship and such assistantship having not been revoked yet is not qualified as a promoter.Any government agency or any juristic person may become a promoter, provided, however, that the juristic person eligible to act as a promoter shall be limited to that conforming to any of the following requirements:1.a company or a limited partnership;2.a juristic person which contributes any proprietary technology or intellectual property right created on its own through research and development as its investment capital contribution; or3.a juristic person which is operating a category of business that has been recognized and approved to be in conformity with the objective of its incorporation by the central authority in charge of the end enterprise involved.
中文原文 公司法第128條
股份有限公司應有二人以上為發起人。
無行為能力人、限制行為能力人或受輔助宣告尚未撤銷之人,不得為發起人。
政府或法人均得為發起人。
但法人為發起人者,以下列情形為限:
一、公司或有限合夥。
二、以其自行研發之專門技術或智慧財產權作價投資之法人。
三、經目的事業主管機關認屬與其創設目的相關而予核准之法人。

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