Code of Civil Procedure Article 169

When a juridical person ceases to exist due to a merger, the proceeding shall be stayed automatically until the juridical person that is incorporated or surviving as a result of the merger assumes the action.The provision of the preceding paragraph does not apply where the merger cannot be applied against the opposing party.
中文原文 民事訴訟法第169條
法人因合併而消滅者,訴訟程序在因合併而設立或合併後存續之法人承受其訴訟以前當然停止。
前項規定,於其合併不得對抗他造者,不適用之。

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