Company Act Article 272
When a company publicly issues new shares, the payment on such shares shall be in cash; where such shares are not issued to the public; however, but rather subscribed to by shareholders or by particular persons by agreement, any property necessary to the business of the company may be in lieu thereof.
中文原文 公司法第272條
公司公開發行新股時，應以現金為股款。
但由原有股東認購或由特定人協議認購，而不公開發行者，得以公司事業所需之財產為出資。
但由原有股東認購或由特定人協議認購，而不公開發行者，得以公司事業所需之財產為出資。