Company Act Article 79

Unless otherwise provided in this Act or in the Articles of Incorporation or unless liquidators are otherwise appointed by a resolution adopted by the shareholders, liquidation of a company shall be undertaken by all of its shareholders.
中文原文 公司法第79條
公司之清算,以全體股東為清算人。
但本法或章程另有規定或經股東決議,另選清算人者,不在此限。

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