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

(出資の履行を仮装した場合の取締役等の責任)
第二百十三条の三   前条第一項各号に掲げる場合には、募集株式の引受人が出資の履行を仮装することに関与した取締役（指名委員会等設置会社にあっては、執行役を含む。）として法務省令で定める者は、株式会社に対し、当該各号に規定する支払をする義務を負う。 ただし、その者（当該出資の履行を仮装したものを除く。）がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。

Liabilities of Directors in the Case of Falsifying the Performance of Contribution
Article 213-3   In the cases listed in the items of paragraph (1) of the preceding Article, a person prescribed by Ministry of Justice Order as a director (in cases of a Company with a Nominating Committee, etc., including executive officers) involved in the falsifying of the performance of contribution by a subscriber of Shares for Subscription is liable to make the payment prescribed in those items to the Stock Company; provided, however, that this does not apply to cases where the person (excluding the person who falsified the performance of contribution) proves that the person did not fail to exercise due care with respect to the performance of the person's duties.

募集株式の引受人が前条第一項各号に規定する支払をする義務を負う場合において、前項に規定する者が同項の義務を負うときは、これらの者は、連帯債務者とする。

In cases where a subscriber of Shares for Subscription is liable to make the payment prescribed in the items of paragraph (1) of the preceding Article, if the person prescribed in the preceding paragraph is liable as set forth in the same paragraph, these persons will be joint and several obligors.