Copyright Act Article 42
Economic rights are extinguished upon expiration of the term of protection. Economic rights are also extinguished where any of the following circumstances occurs during the term of protection:1.The economic rights holder has died and the economic rights, for that reason, divest by law to the national treasury.2.The economic rights holder is a juristic person that has been extinguished and the economic rights, for that reason, divest by law to a local government.
中文原文 著作權法第42條
著作財產權因存續期間屆滿而消滅。
於存續期間內，有下列情形之一者，亦同︰一、著作財產權人死亡，其著作財產權依法應歸屬國庫者。
二、著作財產權人為法人，於其消滅後，其著作財產權依法應歸屬於地方自治團體者。
於存續期間內，有下列情形之一者，亦同︰一、著作財產權人死亡，其著作財產權依法應歸屬國庫者。
二、著作財產權人為法人，於其消滅後，其著作財產權依法應歸屬於地方自治團體者。