Company Act Article 70

I.For withdrawal of share capital, a shareholder of a company shall file an application for share capital withdrawal with the competent authority for registration thereof, and shall, within two years after such withdrawal registration, stay liable, jointly and severally and without limitation, for the liabilities incurred by the company.II.The provisions set out in the preceding Paragraph shall apply mutatis mutandis, to the shareholder of a company transferring his/her capital contribution.
中文原文 公司法第70條
退股股東應向主管機關申請登記,對於登記前公司之債務,於登記後二年內,仍負連帶無限責任。
股東轉讓其出資者,準用前項之規定。

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