The Consumer Debt Clearance Statute Article 138
The following debts shall not be affected by the ruling on release from obligations: 1. Penalties, fines, default surcharges and additional levies.2. Any debt of the debtor for compensation of damage caused by his/her intentional or grossly negligent tort.3. Tax debts.4. Any expenses of the debtor for the performance of his/her statutory support obligations. 5. Any debts held by a creditor that failed to declare its claim for a cause not attributable to that creditor, to the extent that said claim has not been repaid in the same proportion as other creditors' claims have been repaid. 6. Expenses advanced by the national treasury.
中文原文 消費者債務清理條例第138條
下列債務，不受免責裁定之影響：
一、罰金、罰鍰、怠金及追徵金。
二、債務人因故意或重大過失侵權行為所生損害賠償之債務。
三、稅捐債務。
四、債務人履行法定扶養義務之費用。
五、因不可歸責於債權人之事由致未申報之債權，債務人對該債權清償額未達已申報債權受償比例之債務。
六、由國庫墊付之費用。
一、罰金、罰鍰、怠金及追徵金。
二、債務人因故意或重大過失侵權行為所生損害賠償之債務。
三、稅捐債務。
四、債務人履行法定扶養義務之費用。
五、因不可歸責於債權人之事由致未申報之債權，債務人對該債權清償額未達已申報債權受償比例之債務。
六、由國庫墊付之費用。