Company Act Article 327
The liquidator after having assumed office, by means of public notice shall, at least three times, urge the creditors to declare their rights of claims within a period of three months, stating also that any creditor failing to declare his rights of claims within the period will not be included in the liquidation, unless the creditor is known to the liquidator, to each known creditor the liquidator shall notify respectively.
中文原文 公司法第327條
清算人於就任後，應即以三次以上之公告，催告債權人於三個月內申報其債權，並應聲明逾期不申報者，不列入清算之內。
但為清算人所明知者，不在此限。
其債權人為清算人所明知者，並應分別通知之。
但為清算人所明知者，不在此限。
其債權人為清算人所明知者，並應分別通知之。