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《民法典》第七十二条 清算中法人地位、清算后剩余财产的处理和法人终止

发布时间：2026-08-21 15:24:56 作者：本站编辑 来源：本站原创 浏览次数：

During the period of liquidation, a legal person continues to exist but may not engage in any activity unrelated to the liquidation. 

Unless otherwise provided by law, upon completion of the liquidation, any residual assets of a liquidated legal person shall be distributed in accordance with its articles of association or the resolution made by its governing body. 

A legal person is terminated after liquidation and de-registration is completed; a legal person that is not required by law to be registered is terminated upon completion of the liquidation.

清算期间法人存续，但是不得从事与清算无关的活动。

法人清算后的剩余财产，按照法人章程的规定或者法人权力机构的决议处理。法律另有规定的，依照其规定。

清算结束并完成法人注销登记时，法人终止；依法不需要办理法人登记的，清算结束时，法人终止。