第一百条 当事人互负债务，标的物种类、品质不相同的，经双方协商一致，也可以抵销。

    Article 100 Set-off Involving Non-identical Subject Matters

    Where each party owes performance to the other party that is due, and the subject matters of the obligations are not identical in type and quality, the parties may effect set-off by mutual¹ agreement.

    第一百零一条 有下列情形之一，难以履行债务的，债务人可以将标的物提存：

    （一）债权人无正当理由拒绝受领；

    （二）债权人下落不明；

    （三）债权人死亡未确定继承人或者丧失民事行为能力未确定监护人；

    （四）法律规定的其他情形。标的物不适于提存或者提存费用过高的，债务人依法可以拍卖或者变卖标的物，提存所得的价款。

    Article 101 Conditions Giving Rise to Right to Place Subject Matter in Escrow

    Where any of the following circumstances makes it difficult to render performance, the obligor may place the subject matter in escrow:

    (i) The obligee² refuses to take delivery of the subject matter without cause;

    (ii) The obligee cannot be located;

    (iii) The obligee is deceased or incapacitated, and his heir or guardian³ is not determined⁴;

    (iv) Any other circumstance provided by law occurs.

    Where the subject matter is not fit for escrow, or the escrow expenses will be excessive, the obligor may auction⁵ or liquidate⁶ the subject matter and place the proceeds in escrow.

    第一百零二条 标的物提存后，除债权人下落不明的以外，债务人应当及时通知债权人或者债权人的继承人、监护人。

    Article 102 Duty to Notify in Case of Escrow

    After placing the subject matter in escrow, the obligor shall timely notify the obligee or his heir or guardian, except where the obligee cannot be located.

    第一百零三条 标的物提存后，毁损、灭失的风险由债权人承担。提存期间，标的物的孳息归债权人所有。提存费用由债权人负担。

    Article 103 Risk of Loss; Fruits of Subject Matter Accrued⁷ during Escrow

    Once the subject matter is in escrow, the risk of its damage or loss is borne by the obligee. The fruits of the subject matter accrued during escrow belong to the obligee. Escrow　expenses shall be borne by the obligee.

    第一百零四条 债权人可以随时领取提存物，但债权人对债务人负有到期债务的，在债权人未履行债务或者提供担保之前，提存部门根据债务人的要求应当拒绝其领取提存物。债权人领取提存物的权利，自提存之日起五年内不行使而消灭，提存物扣除提存费用后归国家所有。

    Article 104 Taking Delivery of Subject Matter in Escrow Conditional⁸ upon Performance; Time Limit The obligee may take delivery of the subject matter in escrow at any time, provided that if the obligee owes performance toward the obligor that is due, prior to the obligee's　performance or provision of assurance, the escrow agent shall reject the obligee's attempt to take delivery of the subject matter in escrow as required by the obligor. The right of the obligee to take delivery of the subject matter in escrow is extinguished if not exercised within five years, commencing on the date when the subject matter was placed in escrow. After deduction⁹ of escrow expenses, the subject matter in escrow shall be turned over to the state.

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