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日本法令外国語訳データベースシステム - [法令本文表示] - 会社法 | 平成二十六年法律第九十号 改正
第二百七条
株式会社は、第百九十九条第一項第三号に掲げる事項を定めたときは、募集事項の決定の後遅滞なく、同号の財産（以下この節において「現物出資財産」という。）の価額を調査させるため、裁判所に対し、検査役の選任の申立てをしなければならない。
Article 207
If a Stock Company has prescribed the matters listed in Article 199, paragraph (1), item (iii), the Stock Company must file a petition to the court, without delay after the determination of the Subscription Requirements, for the appointment of an inspector in order to have the inspector investigate the value of the property provided for in that item (hereinafter in this Section referred to as "Property Contributed in Kind").
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一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
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五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
前項の申立てがあった場合には、裁判所は、これを不適法として却下する場合を除き、検査役を選任しなければならない。
In cases where the petition referred to in the preceding paragraph has been filed, the court must appoint an inspector, except in cases where it dismisses such petition as unlawful.
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一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
-
五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
裁判所は、前項の検査役を選任した場合には、株式会社が当該検査役に対して支払う報酬の額を定めることができる。
In cases where the court has appointed the inspector under the preceding paragraph, it may fix the amount of the remuneration that the Stock Company pays to such inspector.
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一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
-
五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
第二項の検査役は、必要な調査を行い、当該調査の結果を記載し、又は記録した書面又は電磁的記録（法務省令で定めるものに限る。）を裁判所に提供して報告をしなければならない。
The inspector referred to in paragraph (2) must conduct the necessary investigation and submit a report to the court by providing it with a document detailing the results of the investigation or with an electronic or magnetic record (limited to one as prescribed by Ministry of Justice Order) in which these have been recorded.
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一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
-
五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
裁判所は、前項の報告について、その内容を明瞭にし、又はその根拠を確認するため必要があると認めるときは、第二項の検査役に対し、更に前項の報告を求めることができる。
If the court finds it necessary to clarify the contents of the report under the preceding paragraph or to confirm the grounds supporting such report, it may request that the inspector under paragraph (2) submit a further report under the preceding paragraph.
-
一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
-
五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
第二項の検査役は、第四項の報告をしたときは、株式会社に対し、同項の書面の写しを交付し、又は同項の電磁的記録に記録された事項を法務省令で定める方法により提供しなければならない。
If the inspector under paragraph (2) has submitted the report referred to in paragraph (4), the inspector must deliver a copy of the document referred to in that paragraph to the Stock Company or use a means prescribed by Ministry of Justice Order to provide it with the information recorded in the electronic or magnetic record referred to in that paragraph.
-
一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
-
五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
裁判所は、第四項の報告を受けた場合において、現物出資財産について定められた第百九十九条第一項第三号の価額（第二項の検査役の調査を経ていないものを除く。）を不当と認めたときは、これを変更する決定をしなければならない。
In cases where the court receives a report under paragraph (4), if it finds the value provided for in Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind (excluding a value not subjected to investigation by the inspector under paragraph (2)) to be improper, it must issue a ruling changing such value.
-
一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
-
五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
募集株式の引受人（現物出資財産を給付する者に限る。以下この条において同じ。）は、前項の決定により現物出資財産の価額の全部又は一部が変更された場合には、当該決定の確定後一週間以内に限り、その募集株式の引受けの申込み又は第二百五条第一項の契約に係る意思表示を取り消すことができる。
In cases where the value of Property Contributed in Kind has been changed, in whole or in part, because of a ruling under the preceding paragraph, the subscriber for Shares for Subscription (limited to a person who tenders Property Contributed in Kind; hereinafter the same applies in this Article) may rescind the manifestation of intention relating to applications for subscription for Shares for Subscription or relating to the contract provided for in Article 205, paragraph (1), limited to within one week from the finalization of such ruling.
-
一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
-
五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
前各項の規定は、次の各号に掲げる場合には、当該各号に定める事項については、適用しない。
The provisions of the preceding paragraphs do not apply in the cases in each of the following items with respect to the matters prescribed respectively in those items:
-
一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
-
五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
次に掲げる者は、前項第四号に規定する証明をすることができない。
None of the following persons can provide the verification provided in item (iv) of the preceding paragraph:
-
一
募集株式の引受人に割り当てる株式の総数が発行済株式の総数の十分の一を超えない場合
当該募集株式の引受人が給付する現物出資財産の価額
-
(i)
in cases where the total number of the shares to be allotted to the subscribers for the Shares for Subscription does not exceed one tenth (1/10) of the total number of Issued Shares:
The value of the Property Contributed in Kind tendered by the subscribers for such Shares for Subscription;
-
二
現物出資財産について定められた第百九十九条第一項第三号の価額の総額が五百万円を超えない場合
当該現物出資財産の価額
-
(ii)
in cases where the total sum of the value provided for under Article 199, paragraph (1), item (iii) with respect to the Property Contributed in Kind does not exceed 5,000,000 yen:
The value of such Property Contributed in Kind;
-
三
現物出資財産のうち、市場価格のある有価証券について定められた第百九十九条第一項第三号の価額が当該有価証券の市場価格として法務省令で定める方法により算定されるものを超えない場合
当該有価証券についての現物出資財産の価額
-
(iii)
in cases where the value of the securities with market price provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind does not exceed the value calculated by the method prescribed by Ministry of Justice Order as the market price of such securities:
The value of the Property Contributed in Kind with respect to such securities;
-
四
現物出資財産について定められた第百九十九条第一項第三号の価額が相当であることについて弁護士、弁護士法人、公認会計士、監査法人、税理士又は税理士法人の証明（現物出資財産が不動産である場合にあっては、当該証明及び不動産鑑定士の鑑定評価。以下この号において同じ。）を受けた場合
当該証明を受けた現物出資財産の価額
-
(iv)
in cases where the verification of an attorney, a legal professional corporation, a certified public accountant, an auditing firm, a tax accountant or a tax accountant corporation (or in cases where the Property Contributed in Kind consist of real estate, such verification and an appraisal by a real property appraiser; hereinafter the same applies in this item) is obtained with respect to the reasonableness of the value provided for under Article 199, paragraph (1), item (iii) with respect to Property Contributed in Kind:
The value of the Property Contributed in Kind so verified;
-
五
現物出資財産が株式会社に対する金銭債権（弁済期が到来しているものに限る。）であって、当該金銭債権について定められた第百九十九条第一項第三号の価額が当該金銭債権に係る負債の帳簿価額を超えない場合
当該金銭債権についての現物出資財産の価額
-
(v)
in cases where the Property Contributed in Kind consist of a money claim (limited to claims that have already fallen due) to the Stock Company, and the value provided for under Article 199, paragraph (1), item (iii) with respect to such money claim does not exceed the book value of the debt representing such monetary claim:
The value of the Property Contributed in Kind with respect to such monetary claim.
-
一
取締役、会計参与、監査役若しくは執行役又は支配人その他の使用人
-
(i)
a director, an accounting advisor, a company auditor or executive officer, or an employee including a manager;
-
二
募集株式の引受人
-
(ii)
a subscriber for Shares for Subscription;
-
三
業務の停止の処分を受け、その停止の期間を経過しない者
-
(iii)
a person who is subject to a suspension of operations for whom the period of such suspension has not elapsed yet; or
-
四
弁護士法人、監査法人又は税理士法人であって、その社員の半数以上が第一号又は第二号に掲げる者のいずれかに該当するもの
-
(iv)
a legal profession corporation, an auditing firm or a tax accountant corporation with respect to which more than half of its members are persons who fall under either item (i) or item (ii) above.
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