Securities and Exchange Act Article 181-2

A requirement by the Competent Authority for the establishment of independent directors pursuant to the proviso of Article 14-2, paragraph 1, the establishment of an audit committee pursuant to the proviso of Article 14-4, paragraph 1, or the ipso facto dismissal of a director or supervisor pursuant to Article 26-3, paragraph 6 during the enforcement of Article 26-3 may be applied from the time of expiration of the term currently being served by the directors or supervisors.
中文原文 證券交易法第181-2條
經主管機關依第十四條之二第一項但書規定要求設置獨立董事、依第十四條之四第一項但書規定設置審計委員會,或第二十六條之三施行時依同條第六項規定董事、監察人應當然解任者,得自現任董事或監察人任期屆滿時,始適用之。

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