BUSINESS MERGERS AND ACQUISITIONS ACT Article 38
The division plan specified in Article 35, Article 36 and Article 37 of this Act shall be made in writing with the following particulars:1.Any alteration made to the Articles of Incorporation of the surviving transferee company or execution of the Articles of Incorporation of the newly incorporated company;2.Business value, assets, liabilities, share exchange ratio and computation criteria of the business transferred by the divided company to the surviving or the newly incorporated transferor company;3.Where shares, cash or other assets given as the consideration by the surviving transferor company or the newly incorporated company, the total number of new shares, classes of shares, and amount of each class; the total amount of cash and other assets, types of cash and other assets, and amount of each type, together with the computation criteria;4.The proportion of distribution and other relevant matters of shares, cash or other assets acquired by the divided company or its shareholders, or both;5.The relevant provisions applicable if the amount of shares to be issued to the divided company or its shareholders is less than the value of one share and payable in cash;6.Rights and obligations of the divided company assumed by the surviving or newly incorporated transferor company, together with other matters;7.In case of capital reduction of the divided company, any matter related to such reduced capital;8.The matters which shall be settled in the cancellation of the shares of the divided company;9.If another company joins the division with the company, the resolution of the division shall contain matters related to the joint division.The entries required to appear in the division plan shall be delivered together with the notice of the general meeting for the resolution of the division to each shareholder. In case a company has its share certificates publicly issued, it shall deliver review results of special committees or audit committees and opinions of independent experts to its shareholders.In case a division is made with a foreign company, Articles 35, 36, 37, 38(1), 38(2) and 21 of this Act shall mutatis mutandis apply.
中文原文 企業併購法第38條
前三條之分割計畫，應以書面為之，並記載下列事項：
一、承受營業之既存公司章程需變更事項或新設公司章程。
二、被分割公司讓與既存公司或新設公司之營業價值、資產、負債、換股比例及計算依據。
三、承受營業之既存公司發行新股或新設公司給付股份、現金或其他財產之總數、種類、數量及其計算依據。
四、被分割公司或其股東或二者所取得股份、現金或其他財產之配發比例及其他相關事項。
五、對被分割公司或其股東配發之股份不滿一股應支付現金者，其有關規定。
六、既存公司或新設公司承受被分割公司權利義務及其相關事項。
七、被分割公司之資本減少時，其資本減少有關事項。
八、被分割公司之股份銷除所應辦理事項。
九、與他公司共同為公司分割者，分割決議應記載其共同為公司分割有關事項。
前項分割計畫之應記載事項，應於發送分割承認決議股東會之召集通知時，一併發送於股東；公開發行股票公司並應同時將特別委員會或審計委員會審議結果及獨立專家意見發送於股東。
公司與外國公司進行公司分割時，準用前三條、本條第一項至第二項及第二十一條規定。
一、承受營業之既存公司章程需變更事項或新設公司章程。
二、被分割公司讓與既存公司或新設公司之營業價值、資產、負債、換股比例及計算依據。
三、承受營業之既存公司發行新股或新設公司給付股份、現金或其他財產之總數、種類、數量及其計算依據。
四、被分割公司或其股東或二者所取得股份、現金或其他財產之配發比例及其他相關事項。
五、對被分割公司或其股東配發之股份不滿一股應支付現金者，其有關規定。
六、既存公司或新設公司承受被分割公司權利義務及其相關事項。
七、被分割公司之資本減少時，其資本減少有關事項。
八、被分割公司之股份銷除所應辦理事項。
九、與他公司共同為公司分割者，分割決議應記載其共同為公司分割有關事項。
前項分割計畫之應記載事項，應於發送分割承認決議股東會之召集通知時，一併發送於股東；公開發行股票公司並應同時將特別委員會或審計委員會審議結果及獨立專家意見發送於股東。
公司與外國公司進行公司分割時，準用前三條、本條第一項至第二項及第二十一條規定。