Civil Code Article 378
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.
Unless otherwise provided by the act, by contract or by customs, the costs of sale are to be borne according to the following rules:(1) The costs of the contract of sale are to be borne by both parties equally;(2) The costs of transferring the right sold, the costs of transporting the object sold to the place of performance, and the costs of delivery are to be borne by the seller;(3) The costs of accepting delivery of the thing sold, the costs of registration and the costs of forwarding the thing sold to a place other than the place of performance, are to be borne by the buyer.
中文原文 民法第378條
買賣費用之負擔，除法律另有規定或契約另有訂定或另有習慣外，依左列之規定。
一、買賣契約之費用，由當事人雙方平均負擔。
二、移轉權利之費用，運送標的物至清償地之費用及交付之費用，由出賣人負擔。
三、受領標的物之費用，登記之費用及送交清償地以外處所之費用，由買受人負擔。
一、買賣契約之費用，由當事人雙方平均負擔。
二、移轉權利之費用，運送標的物至清償地之費用及交付之費用，由出賣人負擔。
三、受領標的物之費用，登記之費用及送交清償地以外處所之費用，由買受人負擔。