会社法（第一編第二編第三編第四編） - 剰余金の額 - 第四百四十六条 | タックスチャンネル

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(剰余金の額)
第四百四十六条株式会社の剰余金の額は、第一号から第四号までに掲げる額の合計額から第五号から第七号までに掲げる額の合計額を減じて得た額とする。

Amounts of Surplus
Article 446 The amount of the surplus of a Stock Company is the amount obtained by subtracting the sum of the amounts listed in item (v) through (vii) from the sum of the amounts listed in item (i) through (iv): 一最終事業年度の末日におけるイ及びロに掲げる額の合計額からハからホまでに掲げる額の合計額を減じて得た額イ資産の額ロ自己株式の帳簿価額の合計額ハ負債の額ニ資本金及び準備金の額の合計額ホハ及びニに掲げるもののほか、法務省令で定める各勘定科目に計上した額の合計額 (i) the amount obtained by subtracting the sum of the amounts listed in (c) through (e) from the sum of the amounts listed in (a) through (b) as at the last day of the Most Recent Business Year: (a) the amount of assets; (b) the sum of the book value of Treasury Shares; (c) the amount of debt; (d) the sum of the amount of stated capital and Reserves; (e) beyond what is set forth in (c) and (d), the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order; 二最終事業年度の末日後に自己株式の処分をした場合における当該自己株式の対価の額から当該自己株式の帳簿価額を控除して得た額 (ii) in cases where Treasury Shares are disposed of after the last day of the Most Recent Business Year, the amount obtained by subtracting the book value of such Treasury Shares from the amount of the value received in exchange for such Treasury Shares; 三最終事業年度の末日後に資本金の額の減少をした場合における当該減少額（次条第一項第二号の額を除く。） (iii) in cases where the amount of stated capital is reduced after the last day of the Most Recent Business Year, the amount of such reduction (excluding the amount under paragraph (1), item (ii) of the following Article); 四最終事業年度の末日後に準備金の額の減少をした場合における当該減少額（第四百四十八条第一項第二号の額を除く。） (iv) in cases where the Reserves are reduced after the last day of the Most Recent Business Year, the amount of such reduction (excluding the amount under Article 448, paragraph (1), item (ii)); 五最終事業年度の末日後に第百七十八条第一項の規定により自己株式の消却をした場合における当該自己株式の帳簿価額 (v) in cases where Treasury Shares are canceled pursuant to the provisions of Article 178, paragraph (1) after the last day of the Most Recent Business Year, the amount of the book value of such Treasury Shares; 六最終事業年度の末日後に剰余金の配当をした場合における次に掲げる額の合計額イ第四百五十四条第一項第一号の配当財産の帳簿価額の総額（同条第四項第一号に規定する金銭分配請求権を行使した株主に割り当てた当該配当財産の帳簿価額を除く。）ロ第四百五十四条第四項第一号に規定する金銭分配請求権を行使した株主に交付した金銭の額の合計額ハ第四百五十六条に規定する基準未満株式の株主に支払った金銭の額の合計額 (vi) the sum of the following amounts in cases where dividend of surplus is paid after the last day of the Most Recent Business Year: (a) the total book value of the Dividend Property referred to in Article 454, paragraph (1), item (i) (excluding the book value of such Dividend Property assigned to shareholders who exercised the Rights to Demand Distribution of Monies provided for in paragraph (4), item (i) of that Article); (b) the sum of the amounts of the money delivered to shareholders who exercised the Rights to Demand Distribution of Monies provided for in Article 454, paragraph (4), item (i); and (c) the sum of the amounts of money paid to shareholders of Disqualified Shares provided for in Article 456; 七前二号に掲げるもののほか、法務省令で定める各勘定科目に計上した額の合計額 (vii) beyond what is set forth in the preceding two items, the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order.