Increase in Amount of Reserves Article 451 A Stock Company may increase the amount of its Reserves by reducing the amount of its surplus. In such cases, the following matters must be decided:一 減少する剰余金の額(i) the amount by which the surplus is reduced;二 準備金の額の増加がその効力を生ずる日(ii) the day on which the increase in the amount of the Reserves takes effect.
前項各号に掲げる事項の決定は、株主総会の決議によらなければならない。
Decisions on the matters listed in the items of the preceding paragraph must be made by a resolution at a shareholders meeting.一 減少する剰余金の額(i) the amount by which the surplus is reduced;二 準備金の額の増加がその効力を生ずる日(ii) the day on which the increase in the amount of the Reserves takes effect.
第一項第一号の額は、同項第二号の日における剰余金の額を超えてはならない。
The amount under paragraph (1), item (i) may not exceed the amount of surplus as at the day under item (ii) of that paragraph.一 減少する剰余金の額(i) the amount by which the surplus is reduced;二 準備金の額の増加がその効力を生ずる日(ii) the day on which the increase in the amount of the Reserves takes effect.
