Company Act Article 147
The inaugural meeting may curtail the remuneration given or special privileges accorded to the promoters and expense incurred in the incorporation of the company, if any is found excessive. If the payment on shares other than in cash is overestimated in value, the inaugural meeting may reduce the number of shares to be given or order the subscriber to make up for the deficiency.
中文原文 公司法第147條
發起人所得受之報酬或特別利益及公司所負擔之設立費用有冒濫者，創立會均得裁減之，用以抵作股款之財產，如估價過高者，創立會得減少其所給股數或責令補足。