Civil Code Article 400
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.
Current account is a contract whereby the parties agree that the claim of prestations and obligations arising from transactions between them shall be settled at fixed periods and offset against each other, the balance only being paid.
中文原文 民法第400條
稱交互計算者，謂當事人約定以其相互間之交易所生之債權債務為定期計算，互相抵銷，而僅支付其差額之契約。