Civil Code Article 335
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.
The offset shall be made with the expression of intent by one party to the other. As the mutual relationship of the obligations between themselves, it is extinguished to the extent of the corresponding amounts of the obligations deducted in the offset since the moment when the offset could be claimed.The expression specified in the preceding paragraph, if made subject to a condition or to a time of commencement or ending, is void.
中文原文 民法第335條
抵銷，應以意思表示，向他方為之。
其相互間債之關係，溯及最初得為抵銷時，按照抵銷數額而消滅。
前項意思表示，附有條件或期限者，無效。
其相互間債之關係，溯及最初得為抵銷時，按照抵銷數額而消滅。
前項意思表示，附有條件或期限者，無效。