Company Act Article 76
I.A company may, with unanimous agreement of all shareholders, change a part of its shareholders to shareholders with limited liability or admit shareholders of limited liability and reincorporate it into an unlimited company with limited liability shareholders.II.The provisions of the aforesaid paragraph shall mutatis mutandis apply to a company continuing business in accordance with the provisions of Article 71, Paragraph 3.
中文原文 公司法第76條
公司得經全體股東之同意，以一部股東改為有限責任或另加入有限責任股東，變更其組織為兩合公司。
前項規定，於第七十一條第三項所規定繼續經營之公司準用之。
前項規定，於第七十一條第三項所規定繼續經營之公司準用之。