Civil Code Article 697
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 assets of the partnership shall be first used for the payment of its debts. If a debt has not yet matured or is the subject of litigation, the amount necessary for the performance of such debt shall be taken out from the assets of the partnership, and be reserved.After all the debts have been paid or the necessary amounts for the same have been taken out in accordance with the preceding paragraph, the contributions of the partners shall be returned in money or the other property from the remaining assets.The reimbursement of contributions of non-money shall return in the same value of property like the moment of contributions.For the performance of the debts and the return of the contributions, the property of the partnership shall, as far as necessary, be converted into money.
中文原文 民法第697條
合夥財產，應先清償合夥之債務。
其債務未至清償期，或在訴訟中者，應將其清償所必需之數額，由合夥財產中劃出保留之。
依前項清償債務，或劃出必需之數額後，其賸餘財產應返還各合夥人金錢或其他財產權之出資。
金錢以外財產權之出資，應以出資時之價額返還之。
為清償債務及返還合夥人之出資，應於必要限度內，將合夥財產變為金錢。
其債務未至清償期，或在訴訟中者，應將其清償所必需之數額，由合夥財產中劃出保留之。
依前項清償債務，或劃出必需之數額後，其賸餘財產應返還各合夥人金錢或其他財產權之出資。
金錢以外財產權之出資，應以出資時之價額返還之。
為清償債務及返還合夥人之出資，應於必要限度內，將合夥財產變為金錢。