会社法（第一編第二編第三編第四編） - 準備金の額の減少 - 第四百四十八条 | タックスチャンネル

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(準備金の額の減少)
第四百四十八条   株式会社は、準備金の額を減少することができる。この場合においては、株主総会の決議によって、次に掲げる事項を定めなければならない。

Reductions in Amount of Reserves
Article 448   A Stock Company may reduce the amount of its Reserves. In such cases, the following matters must be decided by a resolution at a shareholders meeting: 一   減少する準備金の額 (i)   the amount by which the Reserves are reduced; 二   減少する準備金の額の全部又は一部を資本金とするときは、その旨及び資本金とする額 (ii)   if all or part of the amount by which the Reserves are reduced is to be appropriated to the stated capital, a statement to such effect and the amount to be appropriated to the stated capital; 三   準備金の額の減少がその効力を生ずる日 (iii)   the day on which the reduction in the amount of the Reserves takes effect.

前項第一号の額は、同項第三号の日における準備金の額を超えてはならない。

The amount under item (i) of the preceding paragraph may not exceed the amount of the Reserves as at the day under item (iii) of that paragraph. 一   減少する準備金の額 (i)   the amount by which the Reserves are reduced; 二   減少する準備金の額の全部又は一部を資本金とするときは、その旨及び資本金とする額 (ii)   if all or part of the amount by which the Reserves are reduced is to be appropriated to the stated capital, a statement to such effect and the amount to be appropriated to the stated capital; 三   準備金の額の減少がその効力を生ずる日 (iii)   the day on which the reduction in the amount of the Reserves takes effect.

株式会社が株式の発行と同時に準備金の額を減少する場合において、当該準備金の額の減少の効力が生ずる日後の準備金の額が当該日前の準備金の額を下回らないときにおける第一項の規定の適用については、同項中「株主総会の決議」とあるのは、「取締役の決定（取締役会設置会社にあっては、取締役会の決議）」とする。

In cases where a Stock Company reduces the amount of the Reserves concurrently with a share issue, if the amount of the Reserves after the day on which such reduction in the amount of the Reserves takes effect is not less than the amount of the Reserves before such day, for the purpose of the application of the provisions of paragraph (1), "resolution at a shareholders meeting" in that paragraph is read as "decision of the directors (or, for a Company with a Board of Directors, a resolution of the board of directors)". 一   減少する準備金の額 (i)   the amount by which the Reserves are reduced; 二   減少する準備金の額の全部又は一部を資本金とするときは、その旨及び資本金とする額 (ii)   if all or part of the amount by which the Reserves are reduced is to be appropriated to the stated capital, a statement to such effect and the amount to be appropriated to the stated capital; 三   準備金の額の減少がその効力を生ずる日 (iii)   the day on which the reduction in the amount of the Reserves takes effect.