Cooperatives Act Article 59
In case of dissolution or merger of a cooperative, notices shall be separately given to the creditors within one month, and public announcement shall be issued. And a time limit of not less than one month shall be set for the creditors to file opposition.Where the cooperative doesn’t issue the notice or announcement set forth in the above paragraph, or doesn’t pay off the debts owed to the creditors who have filed an opposition within the time limit or provide an equivalent guarantee, it may not act against the creditors by name of dissolution or merger.
中文原文 合作社法第59條
合作社解散或為合併時，應於一個月內，分別通知各債權人，並公告之，並應指定一個月以上之期限，聲明債權人得於期限內提出異議。
合作社不為前項之通知及公告，或對於在其指定之期限內提出異議之債權人，不為清償或不提供相當之擔保者，不得以其解散或合併對抗債權人。
合作社不為前項之通知及公告，或對於在其指定之期限內提出異議之債權人，不為清償或不提供相當之擔保者，不得以其解散或合併對抗債權人。