Company Act Article 381
The property of a foreign company within the territory of the Republic of China shall not be moved out of the territory of the Republic of China during the time of liquidation and shall not be disposed of except by the liquidator in the execution of the liquidation.
中文原文 公司法第381條
外國公司在中華民國境內之財產，在清算時期中，不得移出中華民國國境，除清算人為執行清算外，並不得處分。