Civil Code Article 42
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 liquidation of a juridical person shall be subject to the supervision of the court. The court may at any time make inspection and disposition necessary for its supervision.Whenever to revoke the license to or order the dissolution of a juridical person, the authorities concern shall notify the court simultaneously.If a juridical person was dissolved in accordance with its bylaw or the resolution of its general meeting of members, the director shall report to the court within fifteen days after the dissolution.
中文原文 民法第42條
法人之清算，屬於法院監督。
法院得隨時為監督上必要之檢查及處分。
法人經主管機關撤銷許可或命令解散者，主管機關應同時通知法院。
法人經依章程規定或總會決議解散者，董事應於十五日內報告法院。
法院得隨時為監督上必要之檢查及處分。
法人經主管機關撤銷許可或命令解散者，主管機關應同時通知法院。
法人經依章程規定或總會決議解散者，董事應於十五日內報告法院。