Company Act Article 16
I.A company shall not act as a guarantor of any nature, unless otherwise permitted by any other law or by the Articles of Incorporation of the company.II.The responsible person who has violated the provision set out in the preceding Paragraph shall take up the surety-ship on his own and shall be liable for the damages, if any, to the company resulted there-from.
中文原文 公司法第16條
公司除依其他法律或公司章程規定得為保證者外，不得為任何保證人。
公司負責人違反前項規定時，應自負保證責任，如公司受有損害時，亦應負賠償責任。
公司負責人違反前項規定時，應自負保證責任，如公司受有損害時，亦應負賠償責任。