The Consumer Debt Clearance Statute Article 146
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.
A debtor who has committed any of the following acts for the purpose of interfering with claims either within the one-year period preceding the court's ruling on the initiation of the liquidation process or while the liquidation process is pending, shall be sentenced to imprisonment for not more than three years: 1. He/She concealed or destroyed his/her property or made other disposition unfavorable to creditors.2. He/She fabricated debts or acknowledged false debts. 3. He/She concealed, destroyed, fabricated or altered all or part of the relevant accounting books or other accounting documents, resulting in misrepresentation of his/her property status.
中文原文 消費者債務清理條例第146條
債務人在法院裁定開始清算程序前一年內，或在清算程序中，以損害債權為目的，而有下列各款行為之一者，處三年以下有期徒刑：
一、隱匿或毀棄其財產或為其他不利於債權人之處分。
二、捏造債務或承認不真實之債務。
三、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。
一、隱匿或毀棄其財產或為其他不利於債權人之處分。
二、捏造債務或承認不真實之債務。
三、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。