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In an interpretation dated 8 May 2008, the Ministry
of Economic Affairs stated that if a post-merger surviving company buys
back the shares of dissenting shareholders according to the provisions of
the Company Act and the Corporate Mergers and Acquisitions Act, and if,
aside from the shares purchased from the dissenting shareholders in the
merger and held by the company itself, in which the company may not enjoy
shareholders' rights, all other outstanding shares are held by a single
corporate shareholder, then the post-merger surviving company should be
regarded as a single-shareholder
company.
