The Credit Cooperatives Act Of The Republic Of China Article 19
Where a credit cooperative cannot repay the depositors, the directors and managerial officers shall be jointly and severally liable thereto.The liability of directors and managerial officers referred to in the preceding paragraph shall not be released until two years after they cease to hold office, provided that such liability shall not be released if the reason of the cooperative is incapable of repaying their depositor can be personally attributed to the directors and managerial officers.
中文原文 信用合作社法第19條
信用合作社不能清償存款債務時，其理事及經理人，應負連帶清償之責。
前項責任於理事或經理人解任後，經過二年方得解除。
但因可歸責於理事或經理人個人之原因者，不得解除。
前項責任於理事或經理人解任後，經過二年方得解除。
但因可歸責於理事或經理人個人之原因者，不得解除。