The Legislature Yuan amended the Company Act on January 30, 2013 to add a new provision concerning a shareholder’s liability.  According to the newly-added Paragraph 2 of Article 154, if a shareholder abuses the company's juristic personality and causes the company to owe debts to creditors for which the company apparently has difficulty to repay, the shareholder shall be liable to repay such debts when the circumstances are substantial and necessary.