A:According to the provisions of the Company Law, the establishment of articles of association requires the consent of all the sponsors. Therefore, when a joint-stock company is formed by only one legal person shareholder, when the company is established, its articles of association must be drawn up by the legal person shareholder. All it takes is the seal of the legal person shareholder in the company's articles of association. (Ministry of Economic Affairs’ Letter No. 09702062940 dated June 12, 1997)