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

(出資された財産等の価額が不足する場合の責任)
第五十二条   株式会社の成立の時における現物出資財産等の価額が当該現物出資財産等について定款に記載され、又は記録された価額（定款の変更があった場合にあっては、変更後の価額）に著しく不足するときは、発起人及び設立時取締役は、当該株式会社に対し、連帯して、当該不足額を支払う義務を負う。

Liability for Insufficiency of Value of Properties Contributed
Article 52   If the value of the Property Contributed in Kind at formation of a Stock Company is substantially short of the value specified or recorded in the articles of incorporation with respect to such Property Contributed in Kind (or if there is any amendment of the articles of incorporation, the value so amended), the incorporators and Directors at Incorporation are jointly and severally liable to such Stock Company for the payment of the amount of such shortfall. 一   第二十八条第一号又は第二号に掲げる事項について第三十三条第二項の検査役の調査を経た場合 (i)   where the investigation by the inspector under Article 33, paragraph (2) has been carried out with respect to the matters listed in Article 28, item (i) or item (ii); or 二   当該発起人又は設立時取締役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 (ii)   where such incorporators or Directors at Incorporation prove that they did not fail to exercise due care with respect to the performance of their duties.

前項の規定にかかわらず、次に掲げる場合には、発起人（第二十八条第一号の財産を給付した者又は同条第二号の財産の譲渡人を除く。第二号において同じ。）及び設立時取締役は、現物出資財産等について同項の義務を負わない。

Notwithstanding the provisions of the preceding paragraph, the incorporators (excluding those who contributed in kind under Article 28, item (i) or the transferor of the property under item (ii) of the same Article; the same applies in item (ii)) and Directors at Incorporation are not held liable in accordance with such paragraph with respect to the Property Contributed in Kind in the following cases: 一   第二十八条第一号又は第二号に掲げる事項について第三十三条第二項の検査役の調査を経た場合 (i)   where the investigation by the inspector under Article 33, paragraph (2) has been carried out with respect to the matters listed in Article 28, item (i) or item (ii); or 二   当該発起人又は設立時取締役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 (ii)   where such incorporators or Directors at Incorporation prove that they did not fail to exercise due care with respect to the performance of their duties.

第一項に規定する場合には、第三十三条第十項第三号に規定する証明をした者（以下この項において「証明者」という。）は、第一項の義務を負う者と連帯して、同項の不足額を支払う義務を負う。ただし、当該証明者が当該証明をする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。

In the cases set forth in paragraph (1), the person who carried out the verification provided for in Article 33, paragraph (10), item (iii) (hereinafter in this paragraph referred to as "Verifying Person") is jointly and severally liable with the person who assumes the liability under paragraph (1) for the payment of the amount of the shortfall under such paragraph; provided, however, that this does not apply in cases where such Verifying Person prove that the Verifying Person did not fail to exercise due care with respect to the carrying out such verification. 一   第二十八条第一号又は第二号に掲げる事項について第三十三条第二項の検査役の調査を経た場合 (i)   where the investigation by the inspector under Article 33, paragraph (2) has been carried out with respect to the matters listed in Article 28, item (i) or item (ii); or 二   当該発起人又は設立時取締役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 (ii)   where such incorporators or Directors at Incorporation prove that they did not fail to exercise due care with respect to the performance of their duties.