The Consumer Debt Clearance Statute Article 76
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 it is found, within one year from the day following the date when the rehabilitation proposal was approved by the court, that the debtor has falsely reported his/her debts, concealed his/her property, or allowed additional interest to one or several of the creditors, the court may, on application of the creditor, revoke the rehabilitation process and at the same time re-initiate the liquidation process.If an appeal from the ruling on revocation of rehabilitation is filed, the ruling on the initiation of the liquidation process in the preceding paragraph shall also be adjudicated by the appeal court.The liquidation process may proceed only after the ruling under paragraph 1 of this article becomes final.
中文原文 消費者債務清理條例第76條
自法院認可更生方案之翌日起一年內，發見債務人有虛報債務、隱匿財產，或對於債權人中之一人或數人允許額外利益之情事者，法院得依債權人之聲請裁定撤銷更生，並應同時裁定開始清算程序。
對於撤銷更生之裁定提起抗告者，前項開始清算程序之裁定，並受抗告法院之裁判。
第一項裁定確定時，始得進行清算程序。
對於撤銷更生之裁定提起抗告者，前項開始清算程序之裁定，並受抗告法院之裁判。
第一項裁定確定時，始得進行清算程序。