According to the Close Company chapter of Taiwan's Company Act, which of the following statements is most likely to be incorrect?

AWhen the number of shareholders exceeds 50, the status of a close company will be lost automatically.

BTo maintain the status of a close company, using a public channel to raise funds is strictly prohibited with no exception.正確答案

CTo facilitate capital formation, shareholders can use a more flexible way to pay for their shares, such as labor or service.

DThe corporate charter should stipulate a clear limitation on the free transferability of shares.

答案與詳解

正確答案

閉鎖性公司原則不得公開募資，但經許可的股權群眾募資平臺是明文例外，本題答案為B。

AWhen the number of shareholders exceeds 50, the status of a close company will be lost automatically.✕ 易錯陷阱

不選。股東超過五十人時，公司應變更為非閉鎖性公司並辦理變更登記（公司法第356條之13第3項），說自動喪失並不精確，但錯得不如B明顯。

BTo maintain the status of a close company, using a public channel to raise funds is strictly prohibited with no exception.✓ 正確

CTo facilitate capital formation, shareholders can use a more flexible way to pay for their shares, such as labor or service.✕ 錯誤

正確敘述。發起人出資除現金外得以勞務抵充（公司法第356條之3第2項），107年修正後刪除信用出資，勞務出資仍保留。

DThe corporate charter should stipulate a clear limitation on the free transferability of shares.✕ 錯誤

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