Civil Code Article 337
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.
Even if the claim of an obligation has been extinguished by prescription, it may also be offset, provided that the offset may be made prior to its extinction.
中文原文 民法第337條
債之請求權雖經時效而消滅，如在時效未完成前，其債務已適於抵銷者，亦得為抵銷。