Company Act Article 369-7
In case a controlling company has caused, directly or indirectly, its subordinate company to conduct any business which is contrary to normal business practice or not profitable, and if the controlling company has a claim upon said subordinate company, then the controlling company shall not claim for offsetting such claim against its indemnification liability, if any, to the subordinate company. In case the subordinate company enters into bankruptcy or composition procedures in accordance with the provisions of the Bankruptcy Law, or enters into the process of reorganization or special liquidation of its company in accordance with the provisions of this Act, the claim set forth in the preceding Paragraph, with or without the right to exclusion or priority, shall be satisfied in the order second to all other obligatory claims of the subordinate company.
中文原文 公司法第369-7條
控制公司直接或間接使從屬公司為不合營業常規或其他不利益之經營者，如控制公司對從屬公司有債權，在控制公司對從屬公司應負擔之損害賠償限度內，不得主張抵銷。
前項債權無論有無別除權或優先權，於從屬公司依破產法之規定為破產或和解，或依本法之規定為重整或特別清算時，應次於從屬公司之其他債權受清償。
前項債權無論有無別除權或優先權，於從屬公司依破產法之規定為破產或和解，或依本法之規定為重整或特別清算時，應次於從屬公司之其他債權受清償。