Cooperatives Act Article 31
A withdrawn member of a cooperative of unlimited liability or guaranteed liability may, after he has been withdrawn for two years, be relieved from the liability that has come into existence before he is withdrawn.If the cooperative referred to in the above paragraph is dissolved within six months after a member is withdrawn, the member shall be regarded as not withdrawn.
中文原文 合作社法第31條
無限責任合作社或保證責任合作社出社社員，對於出社前合作社債權人之責任，自出社決定之日起，經過二年始得解除。
前項合作社，於社員出社後六個月內解散時，該社員視為未出社。
前項合作社，於社員出社後六個月內解散時，該社員視為未出社。