Civil Code Article 305
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.
In case of generally assuming all the assets and liabilities from the property or enterprise of a person, the assumption of the debts becomes effective from the moment the transfer has been published or has been notified to the creditor.In the case specified in the preceding paragraph, the original debtor remains jointly liable with the person assuming the debt for a period of two years from the date of notice or publication of the transfer for the obligations due, or from the date of maturity for the obligations which are not yet due.
中文原文 民法第305條
就他人之財產或營業，概括承受其資產及負債者，因對於債權人為承受之通知或公告，而生承擔債務之效力。
前項情形，債務人關於到期之債權，自通知或公告時起，未到期之債權，自到期時起，二年以內，與承擔人連帶負其責任。
前項情形，債務人關於到期之債權，自通知或公告時起，未到期之債權，自到期時起，二年以內，與承擔人連帶負其責任。