The Consumer Debt Clearance Statute Article 134
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.
If any of the following circumstances apply to the debtor, the court shall rule on non-release from obligations, unless the debtor can prove that he/she has obtained the consent of all common creditors:1. He/She has been released from obligations under the Bankruptcy Act or this Statute within the preceding seven years. 2. He/She intentionally concealed or destroyed any properties which should belong to the liquidation estate, or made other dispositions which were unfavorable to creditors, resulting in damage to creditors. 3. He/She fabricated debts or acknowledged false debts. 4. The total amount of debts assumed by him/her for consumption of luxury products or services, gambling or other speculation during the two years before the application for liquidation exceeded half of the amount of unsecured and non-preferential claims at the time of application for liquidation, and these debts caused the initiation of liquidation. 5. The reason for liquidation existed within the one-year period preceding the application for liquidation, but the debtor concealed this fact and caused others to make transactions with him/her, resulting in damage to such others. 6. He/She knew that the reason for liquidation existed, but he/she provided security or extinguished debts in a manner that favored of one or several of the creditors in a way that was not based on the debtor's personal obligations. 7. He/She concealed, destroyed, fabricated or altered all or part of the relevant accounting books or other accounting documents, resulting in the misrepresentation of the debtor's property status. 8. He/She intentionally made false entries in the description of property and income status, or committed other intentional acts in violation of the obligations under this Statute, resulting in damage to creditors or significant delay in the liquidation process.
中文原文 消費者債務清理條例第134條
債務人有下列各款情形之一者，法院應為不免責之裁定。
但債務人證明經普通債權人全體同意者，不在此限：
一、於七年內曾依破產法或本條例規定受免責。
二、故意隱匿、毀損應屬清算財團之財產，或為其他不利於債權人之處分，致債權人受有損害。
三、捏造債務或承認不真實之債務。
四、聲請清算前二年內，因消費奢侈商品或服務、賭博或其他投機行為，所負債務之總額逾聲請清算時無擔保及無優先權債務之半數，而生開始清算之原因。
五、於清算聲請前一年內，已有清算之原因，而隱瞞其事實，使他人與之為交易致生損害。
六、明知已有清算原因之事實，非基於本人之義務，而以特別利於債權人中之一人或數人為目的，提供擔保或消滅債務。
七、隱匿、毀棄、偽造或變造帳簿或其他會計文件之全部或一部，致其財產之狀況不真確。
八、故意於財產及收入狀況說明書為不實之記載，或有其他故意違反本條例所定義務之行為，致債權人受有損害，或重大延滯程序。
但債務人證明經普通債權人全體同意者，不在此限：
一、於七年內曾依破產法或本條例規定受免責。
二、故意隱匿、毀損應屬清算財團之財產，或為其他不利於債權人之處分，致債權人受有損害。
三、捏造債務或承認不真實之債務。
四、聲請清算前二年內，因消費奢侈商品或服務、賭博或其他投機行為，所負債務之總額逾聲請清算時無擔保及無優先權債務之半數，而生開始清算之原因。
五、於清算聲請前一年內，已有清算之原因，而隱瞞其事實，使他人與之為交易致生損害。
六、明知已有清算原因之事實，非基於本人之義務，而以特別利於債權人中之一人或數人為目的，提供擔保或消滅債務。
七、隱匿、毀棄、偽造或變造帳簿或其他會計文件之全部或一部，致其財產之狀況不真確。
八、故意於財產及收入狀況說明書為不實之記載，或有其他故意違反本條例所定義務之行為，致債權人受有損害，或重大延滯程序。