Company Act Article 356-2

A close company shall explicitly describe its nature of "closeness" in its Articles of Incorporation and the central competent authority shall make such a nature public on its information website.
中文原文 公司法第356-2條
公司應於章程載明閉鎖性之屬性,並由中央主管機關公開於其資訊網站。

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