Company Act Article 328

I.The liquidator shall not effect performance in favor of any of the creditors during the period fixed for declaring their rights of claims as provided in the preceding article, unless the obligation is a secured one and approval has been obtained from the court for repayment.II.To the aforesaid unpaid creditors, the company shall, notwithstanding the provisions of the preceding paragraph1, be liable in damages as may be caused by delay.III.In case the assets of the company are apparently sufficient to pay its debts, the aforesaid creditors who may hold the company liable in damage may be first paid with the approval of the court.
中文原文 公司法第328條
清算人不得於前條所定之申報期限內,對債權人為清償。
但對於有擔保之債權,經法院許可者,不在此限。
公司對前項未為清償之債權,仍應負遲延給付之損害賠償責任。
公司之資產顯足抵償其負債者,對於足致前項損害賠償責任之債權,得經法院許可後先行清償。

English translation for reference only; the Chinese text prevails. Not legal advice.