Civil Code Article 40
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.
A liquidator shall do the following duties:(1) Wind up the business or affairs of the juridical person.(2) Claim the obligatory rights and discharge the debts.(3) Deliver the remaining assets to the persons entitled thereto.The dissolved juridical person, before the end of its liquidation, is deemed to continue existence insofar as it is necessary for the liquidation.
中文原文 民法第40條
清算人之職務如左：
一、了結現務。
二、收取債權，清償債務。
三、移交賸餘財產於應得者。
法人至清算終結止，在清算之必要範圍內，視為存續。
一、了結現務。
二、收取債權，清償債務。
三、移交賸餘財產於應得者。
法人至清算終結止，在清算之必要範圍內，視為存續。