BUSINESS MERGERS AND ACQUISITIONS ACT Article 20
In the case of a merger/consolidation between two companies limited by shares or between a company limited by shares and a limited company, the surviving or the newly incorporated company under the merger/consolidation project shall be limited to a company organized in the form of a company limited by shares.
中文原文 企業併購法第20條
股份有限公司相互間合併，或股份有限公司與有限公司合併者，存續或新設公司以股份有限公司為限。