The Privatization of Government-Owned Enterprises Act Article 16

In the event that a non-incorporated government-owned enterprise restructures itself, in part or in whole, into a government-owned company for the purpose of privatization, the budget of the original enterprise may continue to be used.The government-owned shares in the government-owned company under the preceding paragraph may be transferred after the registration of incorporation of that company, shall not be subject to the restrictions of paragraph 2 of Article 163 of the Company Act.
中文原文 公營事業移轉民營條例第16條
非公司組織之公營事業為移轉民營,將其全部或一部,改組為公營公司者,得沿用原事業之預算。
政府持有前項公營公司股份,得於公司設立登記後轉讓,不受公司法第一百六十三條第二項之限制。

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