BUSINESS MERGERS AND ACQUISITIONS ACT Article 46

If a domestic company is carrying on a merger/consolidation, division or the acquisition of assets or shares under Articles 27, 28 and 31(3) of this Act with a foreign company, Articles 39 through 45 of this Act shall apply to the domestic company and Articles 39 and 43 to that foreign company.
中文原文 企業併購法第46條
公司與外國公司進行合併、分割或依第二十七條、第二十八條及第三十一條第三項規定收購財產或股份者,第三十九條至第四十五條之規定,於該公司適用之;第三十九條及第四十三條之規定,於該外國公司亦適用之。

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