Company Act Article 280

In the event of a consolidation of shares as a result of reduction in capital, the provisions of Paragraph 2 of the preceding article shall apply mutatis mutandis to the disposition of shares which cannot be consolidated.
中文原文 公司法第280條
因減少資本而合併股份時,其不適於合併之股份之處理,準用前條第二項之規定。

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