Foundations Act Article 31
A dissolved foundation shall be liquidated unless such dissolution results from a merger or consolidation or bankruptcy.The Civil Code shall apply to the liquidation procedure under the preceding paragraph; for matters not regulated by the Civil Code, the law provisions relating to the liquidation of a company limited by shares shall apply.A dissolved foundation shall be deemed to continue its existence insofar as it is necessary for the liquidation.
中文原文 財團法人法第31條
財團法人解散後，除因合併或破產而解散外，應即進行清算。
前項清算程序，適用民法之規定；民法未規定者，準用股份有限公司清算之規定。
解散之財團法人在清算之必要範圍內，視為存續。
前項清算程序，適用民法之規定；民法未規定者，準用股份有限公司清算之規定。
解散之財團法人在清算之必要範圍內，視為存續。