The Consumer Debt Clearance Statute Article 78

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.

After the court has ruled on the initiation of the rehabilitation process, but before the debtor has been released from his/her obligations, if the court rules on the initiation of the liquidation process, all parts of the rehabilitation process which are applicable to the liquidation process shall serve as part of the liquidation process, and the application for rehabilitation shall be deemed an application for liquidation.In any circumstance under the preceding paragraph, the claims which have been declared in the rehabilitation process shall also be deemed declared in the liquidation process; expenses incurred for the rehabilitation process and debts assumed for the performance of the rehabilitation proposal shall, respectively, be deemed as expenses or debts of the liquidation estate.
中文原文 消費者債務清理條例第78條
法院裁定開始更生程序後,債務人免責前,法院裁定開始清算程序,其已進行之更生程序,適於清算程序者,作為清算程序之一部;其更生聲請視為清算聲請。
前項情形,於更生程序已申報之債權,視為於清算程序已申報債權;更生程序所生之費用或履行更生方案所負之債務,視為財團費用或債務。

English translation for reference only; the Chinese text prevails. Not legal advice.