Company Act Article 369-3
Under any of the following circumstances, it shall be concluded as the existence of the controlling and subordinate relation:1.Where a majority of executive shareholders or directors in a company are contemporarily acting as executive shareholders or directors in another company; or2.Where a majority of the total number of outstanding voting shares or the total amount of the capital stock of a company and another company are held by the same shareholders.
中文原文 公司法第369-3條
有左列情形之一者，推定為有控制與從屬關係：
一、公司與他公司之執行業務股東或董事有半數以上相同者。
二、公司與他公司之已發行有表決權之股份總數或資本總額有半數以上為相同之股東持有或出資者。
一、公司與他公司之執行業務股東或董事有半數以上相同者。
二、公司與他公司之已發行有表決權之股份總數或資本總額有半數以上為相同之股東持有或出資者。