Company Act Article 276
I.Upon expiration of the time limit set forth for payment on new shares, if there are still some not subscribed or some subscribed but withdrawn or not yet paid for, the shareholders who subscribed the new shares and paid for them may set a time limit of over one month to press the company for full subscription and full payment on shares, failing which the shareholders may withdraw their subscriptions and the company shall refund the money paid on shares together with legal interest.II.Directors whose acts are responsible for loss or damage to the company under the aforesaid circumstance shall be jointly liable for compensation.
中文原文 公司法第276條
發行新股超過股款繳納期限，而仍有未經認購或已認購而撤回或未繳股款者，其已認購而繳款之股東，得定一個月以上之期限，催告公司使認購足額並繳足股款；逾期不能完成時，得撤回認股，由公司返回其股款，並加給法定利息。
有行為之董事，對於因前項情事所致公司之損害，應負連帶賠償責任。
有行為之董事，對於因前項情事所致公司之損害，應負連帶賠償責任。