BUSINESS MERGERS AND ACQUISITIONS ACT Article 51

The plan of reorganization may contain the proposal for the merger/consolidation and acquisition.If the reorganization of a company is done through the merger/consolidation and acquisition, supporting documents shall be produced and deemed as an integral part of the plan of reorganization, without being subject to the requirement of the resolution adopted by the general meeting or the Board of Directors as provided in Articles 18, 19, 27 through 30 and 35 through 37 of this Act.
中文原文 企業併購法第51條
公司進行重整時,得將併購之規劃,訂明於重整計畫中。
公司以併購之方式進行重整時應提供相關書面文件,為重整計畫之一部分,其程序不適用第十八條、第十九條、第二十七條至第三十條、第三十五條至第三十七條有關股東會或董事會決議之規定。

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