Company Act Article 76-1
A company may reincorporate into a limited company or a company limited by shares with the approval by two thirds or more of all shareholders to modify its Articles of Incorporation.Under the circumstance of the preceding paragraph, the dissenting shareholders may withdraw his/her share capital by giving a written notice to the company.
中文原文 公司法第76-1條
公司得經股東三分之二以上之同意變更章程，將其組織變更為有限公司或股份有限公司。
前項情形，不同意之股東得以書面向公司聲明退股。
前項情形，不同意之股東得以書面向公司聲明退股。