Limited Partnership Act Article 8
A company may be a partner of a limited partnership without being subject to the prohibition from being a partner of a partnership enterprise set forth in Article 13 Paragraph 1 of the Company Act.A company that has obtained an approval by its shareholders or a resolution adopted by its shareholders' meeting in accordance with any of the following provisions may be a general partner of a limited partnership:(1) In the case of an unlimited company or an unlimited company with limited liability shareholders: a unanimous approval by the unlimited liability shareholders;(2) In the case of a limited company: a unanimous approval by all shareholders; or(3) In the case of a company limited by shares: a resolution adopted by a majority of the votes present at a shareholders' meeting attended by shareholders who represent two-thirds or more of the outstanding shares.If the total number of shares represented by the shareholders present at a shareholders' meeting of a public company is less than the percentage required in Subparagraph (3) of the preceding Paragraph, the resolution may be adopted by two-third of the votes present at the meeting attended by shareholders who represent a majority of the outstanding shares.If the Articles of Incorporation requires a higher percentage of the total number of shares represented by the shareholders present and/or the total number of the voting rights for the approval than the requirements set forth in the preceding Paragraph and Subparagraph (3) of Paragraph 2 of this Article, such higher percentage shall prevail.Any responsible person of a company who has violated the provisions set forth in Paragraphs 1 to 3 of this Article shall be liable for the damages incurred by the company therefrom
中文原文 有限合夥法第8條
公司得為有限合夥之合夥人，不受公司法第十三條第一項有關公司不得為合夥事業之合夥人之限制。
公司為有限合夥之普通合夥人，應依下列各款規定，取得股東同意或股東會決議：
一、無限公司、兩合公司經全體無限責任股東同意。
二、有限公司經全體股東同意。
三、股份有限公司經代表已發行股份總數三分之二以上股東出席，以出席股東表決權過半數同意之股東會決議。
公開發行股票之公司，出席股東之股份總數不足前項第三款定額者，得以有代表已發行股份總數過半數股東之出席，出席股東表決權三分之二以上之同意行之。
第二項第三款與前項出席股東股份總數及表決權數，章程有較高之規定者，從其規定。
公司負責人違反前三項規定時，應賠償公司因此所受之損害。
公司為有限合夥之普通合夥人，應依下列各款規定，取得股東同意或股東會決議：
一、無限公司、兩合公司經全體無限責任股東同意。
二、有限公司經全體股東同意。
三、股份有限公司經代表已發行股份總數三分之二以上股東出席，以出席股東表決權過半數同意之股東會決議。
公開發行股票之公司，出席股東之股份總數不足前項第三款定額者，得以有代表已發行股份總數過半數股東之出席，出席股東表決權三分之二以上之同意行之。
第二項第三款與前項出席股東股份總數及表決權數，章程有較高之規定者，從其規定。
公司負責人違反前三項規定時，應賠償公司因此所受之損害。