Company Act Article 311
Upon completion, the reorganization of a company shall have the following effects:1.The rights of claims on the unpaid parts of obligatory rights already declared shall expire except such parts as assigned to and assumed by the company after reorganization according to the plan of reorganization; the same shall apply to obligatory right not declared;2.The changed, decreased or cancelled part of the right of shareholders in consequence of the reorganization shall expire; and3.Procedure of bankruptcy, composition, compulsory execution and other litigations involving property of the company prior to the ruling for reorganizers shall be ineffective.The rights of creditors of a company against securities and other common debtors of the obligations of the company shall not be affected by the reorganization of the company.
中文原文 公司法第311條
公司重整完成後，有下列效力：
一、已申報之債權未受清償部分，除依重整計畫處理，移轉重整後之公司承受者外，其請求權消滅；未申報之債權亦同。
二、股東股權經重整而變更或減除之部分，其權利消滅。
三、重整裁定前，公司之破產、和解、強制執行及因財產關係所生之訴訟等程序，即行失其效力。
公司債權人對公司債務之保證人及其他共同債務人之權利，不因公司重整而受影響。
一、已申報之債權未受清償部分，除依重整計畫處理，移轉重整後之公司承受者外，其請求權消滅；未申報之債權亦同。
二、股東股權經重整而變更或減除之部分，其權利消滅。
三、重整裁定前，公司之破產、和解、強制執行及因財產關係所生之訴訟等程序，即行失其效力。
公司債權人對公司債務之保證人及其他共同債務人之權利，不因公司重整而受影響。