Criminal Code of the Republic of China Article 356
This English translation was last updated on 2025-08-01, but the Chinese text was amended on 2026-07-22. Later amendments may not be reflected in the translation — please refer to the Chinese text.
A debtor who for purpose to impair the rights of his creditors damages, disposes of, or conceals his property at a time when compulsory execution is about to take place shall be sentenced to imprisonment for not more than two years, short-term imprisonment, or a fine of not more than fifteen thousand dollars.
中文原文 中華民國刑法第356條
債務人於將受強制執行之際，意圖損害債權人之債權，而毀壞、處分或隱匿其財產者，處二年以下有期徒刑、拘役或一萬五千元以下罰金。