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

(出資の履行を仮装した募集株式の引受人の責任)
第二百十三条の二   募集株式の引受人は、次の各号に掲げる場合には、株式会社に対し、当該各号に定める行為をする義務を負う。

Liabilities of Subscribers of Shares for Subscription for Which the Performance of Contribution Is Falsified
Article 213-2   In the cases listed in the following items, subscribers for Shares for Subscription are liable to a Stock Company for performing the acts specified in those items: 一   第二百八条第一項の規定による払込みを仮装した場合 払込みを仮装した払込金額の全額の支払 (i)   in cases of falsifying the payment pursuant to the provisions of Article 208, paragraph (1): Payment of the entire payment amount for which the payment is falsified; and 二   第二百八条第二項の規定による給付を仮装した場合 給付を仮装した現物出資財産の給付（株式会社が当該給付に代えて当該現物出資財産の価額に相当する金銭の支払を請求した場合にあっては、当該金銭の全額の支払） (ii)   in cases of falsifying the delivery pursuant to the provisions of Article 208, paragraph (2): Payment of Property Contributed in Kind for which the delivery is falsified (in cases where a Stock Company requests to pay money equivalent to the value of the Property Contributed in Kind in lieu of the delivery, payment of the entire amount of the money).

前項の規定により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 liabilities of the subscriber of Shares for Subscription pursuant to the provisions of the preceding paragraph may not be exempted without the consent of all shareholders. 一   第二百八条第一項の規定による払込みを仮装した場合 払込みを仮装した払込金額の全額の支払 (i)   in cases of falsifying the payment pursuant to the provisions of Article 208, paragraph (1): Payment of the entire payment amount for which the payment is falsified; and 二   第二百八条第二項の規定による給付を仮装した場合 給付を仮装した現物出資財産の給付（株式会社が当該給付に代えて当該現物出資財産の価額に相当する金銭の支払を請求した場合にあっては、当該金銭の全額の支払） (ii)   in cases of falsifying the delivery pursuant to the provisions of Article 208, paragraph (2): Payment of Property Contributed in Kind for which the delivery is falsified (in cases where a Stock Company requests to pay money equivalent to the value of the Property Contributed in Kind in lieu of the delivery, payment of the entire amount of the money).