The Consumer Debt Clearance Statute Article 139
If it is found within one year from the day following the date when the court's ruling on release from obligations becomes final that the debtor has falsely reported debts, concealed property, or received a release from obligations by any improper method, the court may, on application of a creditor or on its own initiative, revoke the release from obligations, except for any circumstance under Article 135 under which the court may release the debtor from obligations.
中文原文 消費者債務清理條例第139條
自法院為免責裁定確定之翌日起一年內，發見債務人有虛報債務、隱匿財產或以不正當方法受免責者，法院得依債權人之聲請或依職權裁定撤銷免責。
但有第一百三十五條得為免責之情形者，不在此限。
但有第一百三十五條得為免責之情形者，不在此限。