The Credit Cooperatives Act Of The Republic Of China Article 34
Where a credit cooperative has been reincorporated into a commercial bank, its rights and obligations shall be assumed by the commercial bank created after the reincorporation.
中文原文 信用合作社法第34條
信用合作社變更組織為商業銀行時，其權利義務由變更組織後之商業銀行承受。