Company Act Article 330

After the payment of debts, the residual assets shall be distributed among the shareholders in proportion to the number of their shares;however1, in the event that the company has issued special shares and it is otherwise provided for in the Articles of Incorporation, such provisions shall be followed.
中文原文 公司法第330條
清償債務後,賸餘之財產應按各股東股份比例分派。
但公司發行特別股,而章程中另有訂定者,從其訂定。

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