Regulations Governing Company Registration Article 4

Upon any change in the particulars of the registration of a company or a foreign company, an application for alteration registration shall be filed with the competent authority within fifteen days after such a change, unless otherwise approved by the authority in charge of the end-enterprise concerned to make registration on a specific date.In the event of death of shareholder(s) of an unlimited company, an unlimited company with limited liability shareholders and a limited company, the application for alteration registration can be filed within fifteen days after receipt of documents verifying inheritance.
中文原文 公司登記辦法第4條
公司及外國公司登記事項如有變更者,應於變更後十五日內,向主管機關申請為變更之登記。
但經目的事業主管機關核准應於特定日期登記者,不在此限。
無限、兩合及有限公司股東死亡者,得於取得繼承證明文件後十五日內,申請變更登記。

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