BUSINESS MERGERS AND ACQUISITIONS ACT Article 24
All rights and obligations of any company dissolved due to the merger/consolidation shall be generally assumed by the surviving company or the newly incorporated company after the merger/consolidation; the status as a concerned party of the dissolved company in any on-going litigation, non-litigation, arbitration and any other proceedings shall be taken over by the surviving company or the newly incorporated company.
中文原文 企業併購法第24條
因合併而消滅之公司，其權利義務應由合併後存續或新設之公司概括承受；消滅公司繼續中之訴訟、非訟、仲裁及其他程序，由存續公司或新設公司承受消滅公司之當事人地位。