Company Act Article 378
A foreign company which establishes its branch office in the territory of the Republic of China and which desires to cease conducting business therein, shall apply to the competent authority for nullifying the registration of the branch office; however it may not be exempted from any obligation and debt incurred by it prior to the filing of such application.
中文原文 公司法第378條
外國公司在中華民國境內設立分公司後，無意在中華民國境內繼續營業者，應向主管機關申請廢止分公司登記。
但不得免除廢止登記以前所負之責任或債務。
但不得免除廢止登記以前所負之責任或債務。