Company Act Article 312
I.The following debts incurred during the reorganization of the company shall have preference for repayment over the rights of creditors in reorganization:1.Debts incurred for continued operation of the business of the company; and2.Expenses incurred in the process of reorganization.II.The aforesaid right of preference for repayment shall not be prejudiced on account of a ruling for termination of reorganization.
中文原文 公司法第312條
左列各款，為公司之重整債務，優先於重整債權而為清償：
一、維持公司業務繼續營運所發生之債務。
二、進行重整程序所發生之費用。
前項優先受償權之效力，不因裁定終止重整而受影響。
一、維持公司業務繼續營運所發生之債務。
二、進行重整程序所發生之費用。
前項優先受償權之效力，不因裁定終止重整而受影響。