Patent Act Article 70

Extinguishment of patent rightAn invention patent right shall become extinguished under any of the following conditions:1. where the patent term has expired, and the patent shall become extinguished;2. where the patentee has passed away without heirs;3. where the annuity of the second or any subsequent years is not paid within the payment time period, the patent right shall become extinguished retrospectively after the expiration of the original due date; or4. where the patentee has abandoned the patent, the patent right shall be extinguished from the date the patentee makes a declaration in writing.The patentee who unintentionally fails to pay a patent annuity within the time period for late payment set forth in Paragraph 1 of Article 94 may apply for reinstatement of the patent rights within one (1) year after the expiration of the time period of late payment by paying triple the amount originally due, whereupon the Specific Patent Agency shall publish regarding the aforementioned.
中文原文 專利法第70條
有下列情事之一者,發明專利權當然消滅:
一、專利權期滿時,自期滿後消滅。
二、專利權人死亡而無繼承人。
三、第二年以後之專利年費未於補繳期限屆滿前繳納者,自原繳費期限屆滿後消滅。
四、專利權人拋棄時,自其書面表示之日消滅。
專利權人非因故意,未於第九十四條第一項所定期限補繳者,得於期限屆滿後一年內,申請回復專利權,並繳納三倍之專利年費後,由專利專責機關公告之。

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