Company Act Article 78

The shareholders who become shareholders of limited liability under Article 76, Paragraph 1 or Article 76-1, Paragraph 1, shall still bear joint and unlimited responsibility for the obligations which the company acquired prior to its reincorporation, for a period of two years following registration of such reincorporation.
中文原文 公司法第78條
股東依第七十六條第一項或第七十六條之一第一項之規定,改為有限責任時,其在公司變更組織前,公司之債務,於公司變更登記後二年內,仍負連帶無限責任。

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