Regulation Governing Merger and Consolidation of Foundations Article 9

The surviving or newly established foundation shall assume all rights and obligations of the dissolved foundation after a merger or consolidation from the court registration date.
中文原文 財團法人合併辦法第9條
存續法人或新設法人自法院登記之日起,概括承受消滅法人之一切權利、義務。

English translation for reference only; the Chinese text prevails. Not legal advice.