Company Act Article 107

After the company has adopted a resolution for the change of organization, it shall immediately notify each of its creditors and make a public announcement.A company, after the change of organization, shall assume the debt owned by it prior to its change of organization.The provisions of Article 73 and Article 74 shall apply mutatis mutandis to reduction of capital.
中文原文 公司法第107條
公司為變更組織之決議後,應即向各債權人分別通知及公告。
變更組織後之公司,應承擔變更組織前公司之債務。
第七十三條及第七十四條之規定,於減少資本準用之。

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