Civil Code Article 306
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.
When one enterprise is amalgamated with other enterprises and they are assumed each other's assets and liabilities, it is deemed as the general assumption in the preceding article. The new enterprise after the amalgamation shall be responsible for the obligation of each enterprise before the amalgamation.
中文原文 民法第306條
營業與他營業合併，而互相承受其資產及負債者，與前條之概括承受同，其合併之新營業，對於各營業之債務，負其責任。