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Relevant Laws

Title:Company Act (2021.12.29)
Article 24     A dissolved company shall be liquidated, unless such dissolution is caused by consolidation or merger, split-up, or bankruptcy.
Article 25     A dissolved company in the process of liquidation shall be deemed as not yet dissolved.
Article 26     A dissolved company as referred to in the preceding article may, during the period of liquidation, temporarily transact its business for the purpose of settling pending affairs and facilitating the liquidation.