Company Act Article 369-6

The right to claim for damages set out in the preceding two Articles shall be extinguished if not exercised within two years from the date when the claimant is aware of the existence of the indemnification obligation of the controlling company and the existence of indemnifier, or within five years from the date of occurrence of the indemnification liability of the controlling company.
中文原文 公司法第369-6條
前二條所規定之損害賠償請求權,自請求權人知控制公司有賠償責任及知有賠償義務人時起,二年間不行使而消滅。
自控制公司賠償責任發生時起,逾五年者亦同。

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