Civil Code Article 35

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 a juridical person is in a state of insolvent, the director shall immediately apply to the court for the declaration of bankruptcy.If the director fails to make the preceding application, so that the creditors of the juridical person incur the injury, he who is negligent shall be liable for the injury. If more than one director is negligent, they shall be liable for the injury jointly.
中文原文 民法第35條
法人之財產不能清償債務時,董事應即向法院聲請破產。
不為前項聲請,致法人之債權人受損害時,有過失之董事,應負賠償責任,其有二人以上時,應連帶負責。

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