Company Act Article 99-1
Equity capital to be contributed other than cash by shareholders may be in the form of monetary credit extended to the company, or the property or technical know-how required by the business of the company.
中文原文 公司法第99-1條
股東之出資除現金外，得以對公司所有之貨幣債權、公司事業所需之財產或技術抵充之。