Code of Civil Procedure Article 400

Except as otherwise provided, res judicata exists as to a claim adjudicated in a final judgment with binding effect.Where a demand of offset has been adjudicated, res judicata exists as to the offset amount to be applied for offset as demanded.
中文原文 民事訴訟法第400條
除別有規定外,確定之終局判決就經裁判之訴訟標的,有既判力。
主張抵銷之請求,其成立與否經裁判者,以主張抵銷之額為限,有既判力。

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