Cooperatives Act Article 18
The shares that a member has subscribed but has not paid may not be charged off by the member’s claim of creditor’s rights against the cooperative or other members, and the shares that have been paid may not be used to set off the debts owed by the member to the cooperative or other members.
中文原文 合作社法第18條
社員已認未繳之社股金額，不得以對於合作社或其他社員所有之債權主張抵銷，亦不得以已繳之社股金額，抵銷其對於合作社或其他社員之債務。