法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(解散による清算所得の金額の計算)
第九十三条  内国普通法人等の解散による清算所得の金額は、その残余財産の価額からその解散の時における資本金等の額（連結事業年度終了の日に解散した場合（次項において「連結事業年度末解散の場合」という。）には、連結個別資本金等の額）と利益積立金額等との合計額を控除した金額とする。

Calculation of the Amount of Liquidation Income as a Result of Dissolution
Article 93  The amount of liquidation income of a domestic ordinary corporation, etc. as a result of dissolution is to be the amount that remains after deducting, from the value of its residual property, the sum of the amount of stated capital, etc. (in the case where the domestic ordinary corporation, etc. has been dissolved on the last day of a consolidated business year (referred to as the "case of dissolution at the end of a consolidated business year" in the following paragraph), the amount of consolidated individual stated capital, etc.) as of the time of the dissolution and the amount of retained earnings, etc.一  解散の時における利益積立金額（連結事業年度末解散の場合には連結個別利益積立金額とし、その解散に基因して政令で定める金額が生ずる場合には当該金額を含む。）(i)  the amount of retained earnings as of the time of dissolution (in the case of dissolution at the end of a consolidated business year, the amount of consolidated individual retained earnings, and when any amount specified by Cabinet Order arises due to the dissolution, including the amount);二  清算中に受けた第二十三条第一項（受取配当等の益金不算入）に規定する配当等の額（同条第三項の規定に該当するものを除く。）がある場合には、次に掲げる金額の合計額イ 第二十三条第一項に規定する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等に係る当該配当等の額の合計額から清算中に支払つた負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額ロ 第二十三条第一項に規定する関係法人株式等に係る当該配当等の額の合計額から清算中に支払つた負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額ハ 第二十三条第一項に規定する連結法人株式等に係る当該配当等の額(ii)  in the case where the domestic ordinary corporation has received any amount of dividends, etc. as prescribed in Article 23, paragraph (1) (Exclusion of Dividends Received, etc. from Gross Profits) (excluding any amount falling under the provisions of paragraph (3) of the Article) during the liquidation proceedings, the sum of the amounts listed as follows:(a)  The amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividend, etc. pertaining to the shares, etc. that fall under neither of the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation as prescribed in Article 23, paragraph (1), the amount calculated, as specified by Cabinet Order, as the portion, which pertains to the shares, etc., of the amount of interest on liabilities (such interest includes what is specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this item) that the domestic ordinary corporation has paid during the liquidation proceedings(b)  The amount that remains after deducting, from the sum of the amounts of dividend, etc. pertaining to the shares, etc. of an affiliated corporation prescribed in Article 23, paragraph (1), the amount calculated, as specified by Cabinet Order, as the portion, which pertains to the shares, etc. of an affiliated corporation, of the amount of interest on liabilities that the domestic ordinary corporation has paid during the liquidation proceedings(c)  The amount of dividends, etc. pertaining to the shares, etc. of a consolidated corporation as prescribed in Article 23, paragraph (1); and三  第二十六条第一項第二号から第四号まで（還付金等の益金不算入）に掲げるものの額で清算中に還付を受け、又は未納の国税若しくは地方税に充当をされたもの、同条第二項に規定する外国法人税の額で清算中に還付を受けたもののうち同項に規定する控除対象外国法人税の額及び個別控除対象外国法人税の額が還付された部分として政令で定める金額、清算中に受け取つた附帯税（利子税を除く。以下この号において同じ。）の負担額及び附帯税の負担額の減少額並びに同条第五項に規定する損金の額に算入されなかつたものの額で清算中に還付を受けたものの合計額(iii)  the sum of the amount listed in Article 26, paragraph (1), items (ii) through (iv) (Exclusion of Refunds, etc. from Gross Profits) that has been refunded during the liquidation proceedings or has been appropriated for unpaid national tax or local tax; the portion, out of the amount of the foreign country's corporate tax prescribed in paragraph (2) of the Article that has been refunded during the liquidation proceedings, which is specified by Cabinet Order as the portion of the refunded amounts of the creditable amount of the foreign country's corporate tax and the individually creditable amount of the foreign country's corporate tax as prescribed in the paragraph; and the payable amount of penalty tax (excluding interest tax; hereinafter the same applies in this item) received during the liquidation proceedings, the reduction of the payable amount of penalty tax, and the amount excluded from deductible expenses prescribed in paragraph (5) of the Article, which have been refunded during the liquidation proceedings.

前項に規定する利益積立金額等とは、次に掲げる金額の合計額をいう。

The amount of retained earnings, etc. prescribed in the preceding paragraph means the sum of the amounts listed as follows:一  解散の時における利益積立金額（連結事業年度末解散の場合には連結個別利益積立金額とし、その解散に基因して政令で定める金額が生ずる場合には当該金額を含む。）(i)  the amount of retained earnings as of the time of dissolution (in the case of dissolution at the end of a consolidated business year, the amount of consolidated individual retained earnings, and when any amount specified by Cabinet Order arises due to the dissolution, including the amount);二  清算中に受けた第二十三条第一項（受取配当等の益金不算入）に規定する配当等の額（同条第三項の規定に該当するものを除く。）がある場合には、次に掲げる金額の合計額イ 第二十三条第一項に規定する連結法人株式等及び関係法人株式等のいずれにも該当しない株式等に係る当該配当等の額の合計額から清算中に支払つた負債の利子（これに準ずるものとして政令で定めるものを含む。以下この号において同じ。）の額のうち当該株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額の百分の五十に相当する金額ロ 第二十三条第一項に規定する関係法人株式等に係る当該配当等の額の合計額から清算中に支払つた負債の利子の額のうち当該関係法人株式等に係る部分の金額として政令で定めるところにより計算した金額を控除した金額ハ 第二十三条第一項に規定する連結法人株式等に係る当該配当等の額(ii)  in the case where the domestic ordinary corporation has received any amount of dividends, etc. as prescribed in Article 23, paragraph (1) (Exclusion of Dividends Received, etc. from Gross Profits) (excluding any amount falling under the provisions of paragraph (3) of the Article) during the liquidation proceedings, the sum of the amounts listed as follows:(a)  The amount equivalent to 50 percent of the amount that remains after deducting, from the sum of the amounts of dividend, etc. pertaining to the shares, etc. that fall under neither of the shares, etc. of a consolidated corporation nor the shares, etc. of an affiliated corporation as prescribed in Article 23, paragraph (1), the amount calculated, as specified by Cabinet Order, as the portion, which pertains to the shares, etc., of the amount of interest on liabilities (such interest includes what is specified by Cabinet Order as being equivalent thereto; hereinafter the same applies in this item) that the domestic ordinary corporation has paid during the liquidation proceedings(b)  The amount that remains after deducting, from the sum of the amounts of dividend, etc. pertaining to the shares, etc. of an affiliated corporation prescribed in Article 23, paragraph (1), the amount calculated, as specified by Cabinet Order, as the portion, which pertains to the shares, etc. of an affiliated corporation, of the amount of interest on liabilities that the domestic ordinary corporation has paid during the liquidation proceedings(c)  The amount of dividends, etc. pertaining to the shares, etc. of a consolidated corporation as prescribed in Article 23, paragraph (1); and三  第二十六条第一項第二号から第四号まで（還付金等の益金不算入）に掲げるものの額で清算中に還付を受け、又は未納の国税若しくは地方税に充当をされたもの、同条第二項に規定する外国法人税の額で清算中に還付を受けたもののうち同項に規定する控除対象外国法人税の額及び個別控除対象外国法人税の額が還付された部分として政令で定める金額、清算中に受け取つた附帯税（利子税を除く。以下この号において同じ。）の負担額及び附帯税の負担額の減少額並びに同条第五項に規定する損金の額に算入されなかつたものの額で清算中に還付を受けたものの合計額(iii)  the sum of the amount listed in Article 26, paragraph (1), items (ii) through (iv) (Exclusion of Refunds, etc. from Gross Profits) that has been refunded during the liquidation proceedings or has been appropriated for unpaid national tax or local tax; the portion, out of the amount of the foreign country's corporate tax prescribed in paragraph (2) of the Article that has been refunded during the liquidation proceedings, which is specified by Cabinet Order as the portion of the refunded amounts of the creditable amount of the foreign country's corporate tax and the individually creditable amount of the foreign country's corporate tax as prescribed in the paragraph; and the payable amount of penalty tax (excluding interest tax; hereinafter the same applies in this item) received during the liquidation proceedings, the reduction of the payable amount of penalty tax, and the amount excluded from deductible expenses prescribed in paragraph (5) of the Article, which have been refunded during the liquidation proceedings.