Company Act Article 325
I.The remuneration of a liquidator not appointed by the court shall be determined by a meeting of shareholders, and the remuneration of a liquidator appointed by the court shall be decided by the court.II.Liquidation expenses and the remuneration of liquidators shall be immediately paid for from the available assets of the company.
中文原文 公司法第325條
清算人之報酬，非由法院選派者，由股東會議定；其由法院選派者，由法院決定之。
清算費用及清算人之報酬，由公司現存財產中儘先給付。
清算費用及清算人之報酬，由公司現存財產中儘先給付。