Cooperatives Act Article 60
In case of dissolution of a cooperative, a director shall be appointed as liquidator unless otherwise provided for in the bylaw of the cooperative or elected by the general meeting of members.If a liquidator cannot be appointed in accordance with the preceding paragraph, the court may appoint a liquidator at the request of the competent authority, a prosecutor, or a stakeholder, or ex officio.In the event that the competent authority issues an order to dissolve a cooperative due to causes attributable to any of its directors, the court may reappoint a liquidator at the request of the competent authority, a prosecutor, or a stakeholder, or ex officio.The liquidator shall, within fifteen days of the accession, report his/her name, residence or domicile, and the date of accession to the competent authority for future reference. If the liquidator is appointed by the court, a report shall also be sent to the court for future reference.
中文原文 合作社法第60條
合作社之解散，其清算人以理事充任。
但合作社章程另有規定或經社員大會選任者，不在此限。
不能依前項規定定其清算人時，法院得依主管機關、檢察官或利害關係人之聲請，或依職權選任清算人。
合作社經主管機關命令解散而有可歸責於理事之事由者，法院得依主管機關、檢察官或利害關係人之聲請，或依職權改任清算人。
清算人應於就任十五日內，將姓名、住所或居所及就任日期，陳報該管主管機關備查；其由法院選任者，並應陳報法院備查。
但合作社章程另有規定或經社員大會選任者，不在此限。
不能依前項規定定其清算人時，法院得依主管機關、檢察官或利害關係人之聲請，或依職權選任清算人。
合作社經主管機關命令解散而有可歸責於理事之事由者，法院得依主管機關、檢察官或利害關係人之聲請，或依職權改任清算人。
清算人應於就任十五日內，將姓名、住所或居所及就任日期，陳報該管主管機關備查；其由法院選任者，並應陳報法院備查。