Civil Code Article 160
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
An acceptance which arrives late, except under the circumstances in the preceding article, shall be deemed to be a new offer.An acceptance with amplifications, limitations or other alterations shall be deemed to be a refusal of the original offer and the making of a new offer.
中文原文 民法第160條
遲到之承諾，除前條情形外，視為新要約。
將要約擴張、限制或為其他變更而承諾者，視為拒絕原要約而為新要約。
將要約擴張、限制或為其他變更而承諾者，視為拒絕原要約而為新要約。