Civil Code Article 87
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 fictitious expression of intent made by the expresser in collusion with other party is void, but the voidance can not be a valid defense against any bona fide third party.If the fictitious expression of intent was intended to conceal another juridical act, the provisions of the act with respect to such another juridical act shall apply.
中文原文 民法第87條
表意人與相對人通謀而為虛偽意思表示者，其意思表示無效。
但不得以其無效對抗善意第三人。
虛偽意思表示，隱藏他項法律行為者，適用關於該項法律行為之規定。
但不得以其無效對抗善意第三人。
虛偽意思表示，隱藏他項法律行為者，適用關於該項法律行為之規定。