Civil Code Article 340
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 an obligation has been attached by an order of the court, the third debtor of such obligation shall not take a claim which he has acquired from the creditor after the attachment to offset the obligation attached.
中文原文 民法第340條
受債權扣押命令之第三債務人，於扣押後，始對其債權人取得債權者，不得以其所取得之債權與受扣押之債權為抵銷。