Company Act Article 148
All shares in the first issue, which have not been subscribed to and those which, though subscribed, have not been paid for, shall be subscribed and paid for the promoters jointly and severally.The same shall apply to those shares which have been subscribed but eventually rescinded.
中文原文 公司法第148條
未認足之第一次發行股份，及已認而未繳股款者，應由發起人連帶認繳；其已認而經撤回者亦同。