Company Act Article 397
I.In case a company fails to file application for dissolution with the authority after it has been dissolved, the authority may, ex officio or at the request of any interested party, rescind its registration.II.When executing the rescission of company registration under the preceding Paragraph, the competent authority shall, in addition to requiring, by an order or a ruling, the dissolution of the company, instruct the responsible person of the company to file a statement of objection, if may, within a period of thirty days. If no objection has been filed upon the lapse of the prescribed period or if the objection is found not well grounded, its registration shall be rescinded.
中文原文 公司法第397條
公司之解散，不向主管機關申請解散登記者，主管機關得依職權或據利害關係人申請，廢止其登記。
主管機關對於前項之廢止，除命令解散或裁定解散外，應定三十日之期間，催告公司負責人聲明異議；逾期不為聲明或聲明理由不充分者，即廢止其登記。
主管機關對於前項之廢止，除命令解散或裁定解散外，應定三十日之期間，催告公司負責人聲明異議；逾期不為聲明或聲明理由不充分者，即廢止其登記。