Soil and Groundwater Pollution Remediation Act Article 50

Before a polluter or person potentially responsible for pollution, interested party of the polluted land, site user, administrator, or owner is declared bankrupt or adjudicated by court to undergo corporate reorganization, expenditures that shall be paid pursuant to articles 43 or 44 shall be deemed due bankruptcy creditor’s rights or reorganization creditor’s rights at the time of bankruptcy declaration or corporate reorganization ruling.
中文原文 土壤及地下水污染整治法第50條
污染行為人、潛在污染責任人、污染土地關係人、場所使用人、管理人或所有人受破產宣告或經裁定為公司重整前,依第四十三條、第四十四條規定應繳納之費用,於破產宣告或公司重整裁定時,視為已到期之破產債權或重整債權。

English translation for reference only; the Chinese text prevails. Not legal advice.