①The provisions of the proviso to Article 93, paragraph (1) and the provisions of Article 94, paragraph (1) of the Civil Code do not apply to manifestation of intention relating to applications for subscription for and the allotment of shares for subscription, and relating to the contract referred to in the Article 205, paragraph (1).

②If one year has elapsed from the day on which a subscriber for shares for subscription became a shareholder pursuant to the provisions of Article 209, paragraph (1), or if the subscriber has exercised the rights in relation to relevant shares, the subscriber for shares for subscription may not rescind the subscription for shares for subscription on the grounds of mistake, fraud or duress.