Company Act Article 285
I.In addition to the requests for opinions as provided in the preceding article, the court may also select and appoint a person with specialized knowledge or experience in the operation of the business of the company but without any interest therein as the inspector who shall, within thirty days after appointment, complete the following examinations and submit a report accordingly:1.The actual business, financial condition, and evaluation of the assets of the company;2.To examine in the light of the analysis of the business and financial conditions, the assets and production equipment of the company to see whether the reconstruction or rehabilitation of the company is possible or not;3.To examine the merits and demerits of the previous business operation of the company and the records of management of the operation by the responsible person of the company to see whether there was any neglect or improper practices;4.To examine whether there is any fraudulent or false statement in the application;5.To examine the feasibility of the reorganization proposal, if the applicant is the company; and6.To examine other relevant reorganization proposals.II.The inspector may inspect all books, records of accounts, documents and property relating to the business or finance of the company. The directors, supervisors, managerial personnel, or other staff personnel shall have the obligation to answer the enquiries made by the inspector regarding the operation and financial activities.III.Directors, supervisors, managerial officers and other employees of the company who refuse the aforesaid examination or refuse to answer the aforesaid questions without reason or make false statements shall be severally subject to a fine not less than NT$ 20,000 but not more than NT$ 100,000.
中文原文 公司法第285條
法院除為前條徵詢外，並得就對公司業務具有專門學識、經營經驗而非利害關係人者，選任為檢查人，就左列事項於選任後三十日內調查完畢報告法院：
一、公司業務、財務狀況及資產估價。
二、依公司業務、財務、資產及生產設備之分析，是否尚有重建更生之可能。
三、公司以往業務經營之得失及公司負責人執行業務有無怠忽或不當情形。
四、聲請書狀所記載事項有無虛偽不實情形。
五、聲請人為公司者，其所提重整方案之可行性。
六、其他有關重整之方案。
檢查人對於公司業務或財務有關之一切簿冊、文件及財產，得加以檢查。
公司之董事、監察人、經理人或其他職員，對於檢查人關於業務財務之詢問，有答覆之義務。
公司之董事、監察人、經理人或其他職員，拒絕前項檢查，或對前項詢問無正當理由不為答覆，或為虛偽陳述者，處新臺幣二萬元以上十萬元以下罰鍰。
一、公司業務、財務狀況及資產估價。
二、依公司業務、財務、資產及生產設備之分析，是否尚有重建更生之可能。
三、公司以往業務經營之得失及公司負責人執行業務有無怠忽或不當情形。
四、聲請書狀所記載事項有無虛偽不實情形。
五、聲請人為公司者，其所提重整方案之可行性。
六、其他有關重整之方案。
檢查人對於公司業務或財務有關之一切簿冊、文件及財產，得加以檢查。
公司之董事、監察人、經理人或其他職員，對於檢查人關於業務財務之詢問，有答覆之義務。
公司之董事、監察人、經理人或其他職員，拒絕前項檢查，或對前項詢問無正當理由不為答覆，或為虛偽陳述者，處新臺幣二萬元以上十萬元以下罰鍰。