The Consumer Debt Clearance Statute Article 106
This English translation was last updated on 2018-12-26, but the Chinese text was amended on 2021-06-16. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Each of the following is an estate expense:1. The fee advanced by the national treasury.2. The expenses arising out from management, appraisal and distribution of the liquidation estate and the taxes payable on the liquidation estate.3. The application and trial fees required for common interests of creditors.4. The remuneration to the administrator.The necessary living expenses and funeral expenses of the debtor and the persons who should be legally supported by him/her shall also be deemed as estate expenses.
中文原文 消費者債務清理條例第106條
下列各款為財團費用：
一、由國庫墊付之費用。
二、因清算財團之管理、變價與分配所生之費用及清算財團應納之稅捐。
三、因債權人共同利益所需聲請及審判上之費用。
四、管理人之報酬。
債務人及依法應受其扶養者之必要生活費及喪葬費，視為財團費用。
一、由國庫墊付之費用。
二、因清算財團之管理、變價與分配所生之費用及清算財團應納之稅捐。
三、因債權人共同利益所需聲請及審判上之費用。
四、管理人之報酬。
債務人及依法應受其扶養者之必要生活費及喪葬費，視為財團費用。