Financial Asset Securitization Act Article 61
The provisions in the last part of Article 156, paragraph 1 setting forth that "shares issued may be special shares of such kind as the Article of Incorporation may prescribe"; paragraphs 2 to 7 of the same Article, and Articles 157 to 169 of the Company Act shall not apply to the SPC.
中文原文 金融資產證券化條例第61條
公司法第一百五十六條第一項後段「一部分得為特別股；其種類，由章程定之」、第二項至第七項、第一百五十七條至第一百六十九條之規定，於特殊目的公司，不適用之。