Company Act Article 44
A shareholder who contributes capital by assigning a monetary claim which is not satisfied upon maturity, shall make good the loss and be liable to compensate the company for any damage or loss in consequence thereof.
中文原文 公司法第44條
股東以債權抵作股本，而其債權到期不得受清償者，應由該股東補繳；如公司因之受有損害，並應負賠償之責。