Company Act Article 335

I.Where circumstances exist which apparently impede the execution of liquidation, the court may, upon the application of any creditor or liquidator or shareholder or ex officio, order the company to institute a process of special liquidation. The same shall apply where there is suspicion that the liabilities of the company exceed assets; but in such a case, only the liquidators may file an application.II.Provisions concerning the suspension of procedures of bankruptcy, composition and compulsory execution as specified in Article 294 shall apply mutatis mutandis to the special liquidation.
中文原文 公司法第335條
清算之實行發生顯著障礙時,法院依債權人或清算人或股東之聲請或依職權,得命令公司開始特別清算;公司負債超過資產有不實之嫌疑者亦同。
但其聲請,以清算人為限。
第二百九十四條關於破產、和解及強制執行程序當然停止之規定,於特別清算準用之。

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