The Credit Cooperatives Act Of The Republic Of China Article 29

Where the amalgamation of a credit cooperative is proposed by a resolution or where it is ordered by the Central Competent Authority, the regulations governing the procedures and measures for such amalgamation shall be made by the Central Competent Authority.Where a credit cooperative ceases to exist after an amalgamation, its rights and obligations shall be assumed by the cooperative that continues to exist or the cooperative which is created after the amalgamation.
中文原文 信用合作社法第29條
信用合作社決議合併或經中央主管機關命令合併時,其合併程序及辦法由中央主管機關定之。
因合併而消滅之信用合作社,其權利義務,應由合併後存續或另立之信用合作社承受。

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