法令翻訳 http://www.japaneselawtranslat...amp;page=2

(出資の履行の仮装に関して責任をとるべき取締役等)
第四十六条の二   法第二百十三条の三第一項に規定する法務省令で定める者は、次に掲げる者とする。

Directors Liable for Disguising Performance of Contributions
Article 46-2   The persons prescribed by Order of the Ministry of Justice as established in Article 213-3, paragraph (1) of the Act are as follows: 一   出資の履行（法第二百八条第三項に規定する出資の履行をいう。以下この条において同じ。）の仮装に関する職務を行った取締役及び執行役 (i)   directors and executive officers performing duties related to disguising of performance of contributions (meaning the performance of contributions as established in Article 208, paragraph (3) of the Act; hereinafter the same applies in this Article); 二   出資の履行の仮装が取締役会の決議に基づいて行われたときは、次に掲げる者 イ  当該取締役会の決議に賛成した取締役 ロ  当該取締役会に当該出資の履行の仮装に関する議案を提案した取締役及び執行役 (ii)   if performance of contributions is disguised pursuant to a resolution of the board of directors, the following persons: (a)   directors who approved the resolution of the board of directors; (b)   directors and executive officers who submit proposals regarding disguising of performance of contributions at the board of directors; 三   出資の履行の仮装が株主総会の決議に基づいて行われたときは、次に掲げる者 イ  当該株主総会に当該出資の履行の仮装に関する議案を提案した取締役 ロ  イの議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。） ハ  イの議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役 ニ  当該株主総会において当該出資の履行の仮装に関する事項について説明をした取締役及び執行役 (iii)   if performance of contributions is disguised pursuant to a resolution at a Shareholder Meeting, the following persons: (a)   directors who submit proposals regarding disguising of performance of contributions at the Shareholder Meeting; (b)   directors who consent to adoption of the proposal submission of (a) (excluding directors of a Company with a Board of Directors); (c)   if the proposal submission of (a) is made pursuant to a resolution of the board of directors, directors who approved the resolution of the board of directors; (d)   directors and executive officers who deliver explanations regarding particulars regarding disguising the performance of contributions at the Shareholder Meeting.