Civil Code Article 689
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 settlement of the accounts between the withdrawing partner and the other partners shall be made on the basis of the financial situation of the partnership at the time of withdrawal.The share of the withdrawing member may be repaid in money, irrespective of the nature of his contribution.In regard to those affairs of the partnership not yet concluded at the time of withdrawal, accounts may be settled and profits and losses be distributed after the conclusion of such affairs.
中文原文 民法第689條
退夥人與他合夥人間之結算，應以退夥時合夥財產之狀況為準。
退夥人之股分，不問其出資之種類，得由合夥以金錢抵還之。
合夥事務，於退夥時尚未了結者，於了結後計算，並分配其損益。
退夥人之股分，不問其出資之種類，得由合夥以金錢抵還之。
合夥事務，於退夥時尚未了結者，於了結後計算，並分配其損益。