Company Act Article 160
I.Where there are several persons owning the same share or shares, such co-owners shall select one of them for the exercise of their shareholders rights.II.The co-owners of a share shall be jointly and severally liable to the company to pay for the share so owned.
中文原文 公司法第160條
股份為數人共有者，其共有人應推定一人行使股東之權利。
股份共有人，對於公司負連帶繳納股款之義務。
股份共有人，對於公司負連帶繳納股款之義務。