Labor Pension Act Article 56
When a business entity must cease operations due to division, merger/acquisition, or transfer, the succeeding business entity shall be automatically liable for any labor pension payments which the previous entity fails to contribute.
中文原文 勞工退休金條例第56條
事業單位因分割、合併或轉讓而消滅者，其積欠勞工之退休金，應由受讓之事業單位當然承受。