Civil Code Article 342

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 provisions of Articles 321 to 323 shall apply mutatis mutandis to the offset.
中文原文 民法第342條
第三百二十一條至第三百二十三條之規定,於抵銷準用之。

English translation for reference only; the Chinese text prevails. Not legal advice.