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第七十一条 法人的清算程序和清算组职权，依照有关法律的规定；没有规定的，参照适用公司法律的有关规定。
Article 71
The procedure for liquidating a legal person and the authorities of a
liquidation committee shall be in compliance with the provisions of relevant
laws; in the absence of such a provision, the relevant rules provided in
corporate laws shall be applied mutatis mutandis.
第七十二条 清算期间法人存续，但是不得从事与清算无关的活动。
Article 72
During the period of liquidation, a legal person continues to exist but may not
engage in any activity unrelated to the liquidation.
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。
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.
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。
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.
第七十三条 法人被宣告破产的，依法进行破产清算并完成法人注销登记时，法人终止。
Article 73
A legal person declared bankrupt is terminated upon completion of the bankruptcy
liquidation and de-registration in accordance with law.
第七十四条 法人可以依法设立分支机构。法律、行政法规规定分支机构应当登记的，依照其规定。
Article 74
A legal person may establish branches in accordance with law. Where there are
laws or administrative regulations providing that such a branch shall be
registered, such provisions shall be followed.
分支机构以自己的名义从事民事活动，产生的民事责任由法人承担；也可以先以该分支机构管理的财产承担，不足以承担的，由法人承担。
A branch of a legal person engages in civil activities in its own name and the
civil liability thus incurred shall be assumed by the legal person;
alternatively, the civil liability may also be paid first from the assets
managed by the branch, and any deficiency shall be paid by the legal person.
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