BUSINESS MERGERS AND ACQUISITIONS ACT Article 34
Where a listed or OTC company enters into a share exchange plan with another surviving company or a newly incorporated company under Article 29, the trading of the shares then traded on the stock exchange or OTC market shall be terminated upon the completion of the share exchange and required procedure of the stock exchange or OTC market, and shares of the surviving company or the newly incorporated company in compliance with requirements set forth for a listed or OTC company shall be traded on the stock exchange or OTC market.
中文原文 企業併購法第34條
上市（櫃）公司與他既存或新設公司依第二十九條進行股份轉換者，其已上市（櫃）之股份於完成股份轉換及上市（櫃）之相關程序後終止上市（櫃），並由符合上市（櫃）相關規定之他公司上市（櫃）。