BUSINESS MERGERS AND ACQUISITIONS ACT Article 7
A company that has its share certificates publicly issued shall send the following documents of the merger/consolidation and acquisition to shareholders pursuant to this Act; if the company announced the same content as in those documents on a website designated by the competent securities authority and those documents are prepared in the company and at the venue of the general meeting by a company, those documents shall be deemed as having been sent to shareholders:1.The required particulars, review results of special committees or audit committees and opinions of independent experts in the merger/consolidation agreement, share exchange agreement, or division plan, which all shall be attached to shareholders' meeting notice under Articles 22( 3), 31(7), and 38(2).2.The required particulars, review results of special committees or audit committees and opinions of independent experts in the merger/consolidation agreement, share exchange agreement, or division plan, which all shall be attached to shareholders' notice after a resolution adopted by the Board of Directors under Articles 19( 2), 30(2), or 37(3).If a resolution of the merger/consolidation and acquisition adopted by the Board of Directors under Articles 18(7), 19(1), 29(6), 30(1), 36(1), 36(2), and 37(1) is exempt from requiring a resolution by the general meeting and does not require notification to shareholders, the Board of Directors shall submit reports for matters of the merger/consolidation and acquisition at the next closest general meeting.
中文原文 企業併購法第7條
公開發行股票之公司依本法應發送股東之併購文件屬下列之一者，經公司於證券主管機關指定之網站公告同一內容，且備置於公司及股東會會場供股東索閱者，對於股東視為已發送：
一、依第二十二條第三項、第三十一條第七項、第三十八條第二項規定應附於股東會召集通知之合併契約、轉換契約或分割計畫之應記載事項、特別委員會或審計委員會審議結果及獨立專家意見。
二、依第十九條第二項、第三十條第二項或第三十七條第三項規定於董事會決議後，應附於對股東通知之合併契約、轉換契約或分割計畫之應記載事項、特別委員會或審計委員會審議結果及獨立專家意見。
公司董事會依第十八條第七項、第十九條第一項、第二十九條第六項、第三十條第一項、第三十六條第一項及第二項、第三十七條第一項為併購之決議，免經股東會決議且決議無須通知股東者，應於最近一次股東會就併購事項提出報告。
一、依第二十二條第三項、第三十一條第七項、第三十八條第二項規定應附於股東會召集通知之合併契約、轉換契約或分割計畫之應記載事項、特別委員會或審計委員會審議結果及獨立專家意見。
二、依第十九條第二項、第三十條第二項或第三十七條第三項規定於董事會決議後，應附於對股東通知之合併契約、轉換契約或分割計畫之應記載事項、特別委員會或審計委員會審議結果及獨立專家意見。
公司董事會依第十八條第七項、第十九條第一項、第二十九條第六項、第三十條第一項、第三十六條第一項及第二項、第三十七條第一項為併購之決議，免經股東會決議且決議無須通知股東者，應於最近一次股東會就併購事項提出報告。