Company Act Article 43
A shareholder may contribute his capital in the form of service or other rights, and has to comply with the provisions in Article 41, paragraph 1, item 5.
中文原文 公司法第43條
股東得以勞務或其他權利為出資，並須依照第四十一條第一項第五款之規定辦理。
English translation for reference only; the Chinese text prevails. Not legal advice.