法令翻訳 http://www.japaneselawtranslat...amp;page=5

(払込みを仮装した設立時募集株式の引受人の責任)
第百二条の二   設立時募集株式の引受人は、前条第三項に規定する場合には、株式会社に対し、払込みを仮装した払込金額の全額の支払をする義務を負う。

Responsibilities of Subscribers for the Shares Solicited at Incorporation for Which Payment Is Falsified
Article 102-2   In the case prescribed in paragraph (3) of the preceding Article, a subscriber for the Shares Solicited at Incorporation is liable to pay the entire amount of payment for which the payment was falsified, to the Stock Company.

前項の規定により設立時募集株式の引受人の負う義務は、総株主の同意がなければ、免除することができない。

The obligation assumed by a subscriber for the Shares Solicited at Incorporation pursuant to the provisions of the preceding paragraph may not be exempted without the consent of all shareholders.