Company Act Article 134
Banks or post offices authorized to collect payments for shares subscribed to shall have the obligation to certify the amount of money received, and the amount so certified shall be deemed as the capital money already received.
中文原文 公司法第134條
代收股款之銀行或郵局，對於代收之股款，有證明其已收金額之義務，其證明之已收金額，即認為已收股款之金額。