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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
(配当等の制限) 第四百六十一条
次に掲げる行為により株主に対して交付する金銭等（当該株式会社の株式を除く。以下この節において同じ。）の帳簿価額の総額は、当該行為がその効力を生ずる日における分配可能額を超えてはならない。
Restriction on Dividends Article 461
The total book value of the Monies, etc. (excluding shares of the relevant Stock Company; hereinafter the same applies in this Section) delivered to shareholders as a result of the following acts may not exceed the Distributable Amount as at the day on which such act takes effect:
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一
第百三十八条第一号ハ又は第二号ハの請求に応じて行う当該株式会社の株式の買取り
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(i)
the purchase of shares of such Stock Company in response to a demand under Article 138, item (i), (c) or item (ii), (c) of the same Article;
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二
第百五十六条第一項の規定による決定に基づく当該株式会社の株式の取得（第百六十三条に規定する場合又は第百六十五条第一項に規定する場合における当該株式会社による株式の取得に限る。）
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(ii)
the acquisition of shares of such Stock Company based on a decision pursuant to the provisions of Article 156, paragraph (1) (limited to acquisitions of shares by such Stock Company in the cases provided for in Article 163 or Article 165, paragraph (1));
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三
第百五十七条第一項の規定による決定に基づく当該株式会社の株式の取得
-
(iii)
the acquisition of shares of such Stock Company based on a decision pursuant to the provisions of Article 157, paragraph (1);
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四
第百七十三条第一項の規定による当該株式会社の株式の取得
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(iv)
the acquisition of shares of such Stock Company pursuant to the provisions of Article 173, paragraph (1);
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五
第百七十六条第一項の規定による請求に基づく当該株式会社の株式の買取り
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(v)
the purchase of shares of such Stock Company based on a request pursuant to the provisions of Article 176, paragraph (1);
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六
第百九十七条第三項の規定による当該株式会社の株式の買取り
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(vi)
the purchase of shares of such Stock Company pursuant to the provisions of Article 197, paragraph (3);
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七
第二百三十四条第四項（第二百三十五条第二項において準用する場合を含む。）の規定による当該株式会社の株式の買取り
-
(vii)
the purchase of shares of such Stock Company pursuant to the provisions of Article 234, paragraph (4) (including the cases where applied mutatis mutandis pursuant to Article 235, paragraph (2)); or
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八
剰余金の配当
-
(viii)
dividend of surplus.
-
一
剰余金の額
-
(i)
the amount of surplus;
-
二
臨時計算書類につき第四百四十一条第四項の承認（同項ただし書に規定する場合にあっては、同条第三項の承認）を受けた場合における次に掲げる額
イ
第四百四十一条第一項第二号の期間の利益の額として法務省令で定める各勘定科目に計上した額の合計額
ロ
第四百四十一条第一項第二号の期間内に自己株式を処分した場合における当該自己株式の対価の額
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(ii)
the amounts listed below in cases where the approval under Article 441, paragraph (4) (or the approval under paragraph (3) of that Article in the cases provided for in the proviso to that paragraph) is obtained for the Provisional Financial Statements:
(a)
the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order as the amount of profits during the period under Article 441, paragraph (1), item (ii); and
(b)
in cases where Treasury Shares are disposed of during the period under Article 441, paragraph (1), item (ii), the amount of the value received in exchange for such Treasury Shares;
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三
自己株式の帳簿価額
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(iii)
the book value of Treasury Shares;
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四
最終事業年度の末日後に自己株式を処分した場合における当該自己株式の対価の額
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(iv)
in cases where Treasury Shares are disposed of after the last day of the Most Recent Business Year, the amount of the value received in exchange for such Treasury Shares;
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五
第二号に規定する場合における第四百四十一条第一項第二号の期間の損失の額として法務省令で定める各勘定科目に計上した額の合計額
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(v)
in the cases provided for in item (ii), the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order as the amount of losses during the period under Article 441, paragraph (1), item (ii); and
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六
前三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
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(vi)
beyond what is set forth in the preceding three items, the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order.
前項に規定する「分配可能額」とは、第一号及び第二号に掲げる額の合計額から第三号から第六号までに掲げる額の合計額を減じて得た額をいう（以下この節において同じ。）。
The "Distributable Amount" provided for in the preceding paragraph means the amount obtained by subtracting the sum of the amounts listed in items (iii) through (vi) from the sum listed in item (i) and item (ii) (hereinafter the same applies in this Section):
-
一
第百三十八条第一号ハ又は第二号ハの請求に応じて行う当該株式会社の株式の買取り
-
(i)
the purchase of shares of such Stock Company in response to a demand under Article 138, item (i), (c) or item (ii), (c) of the same Article;
-
二
第百五十六条第一項の規定による決定に基づく当該株式会社の株式の取得（第百六十三条に規定する場合又は第百六十五条第一項に規定する場合における当該株式会社による株式の取得に限る。）
-
(ii)
the acquisition of shares of such Stock Company based on a decision pursuant to the provisions of Article 156, paragraph (1) (limited to acquisitions of shares by such Stock Company in the cases provided for in Article 163 or Article 165, paragraph (1));
-
三
第百五十七条第一項の規定による決定に基づく当該株式会社の株式の取得
-
(iii)
the acquisition of shares of such Stock Company based on a decision pursuant to the provisions of Article 157, paragraph (1);
-
四
第百七十三条第一項の規定による当該株式会社の株式の取得
-
(iv)
the acquisition of shares of such Stock Company pursuant to the provisions of Article 173, paragraph (1);
-
五
第百七十六条第一項の規定による請求に基づく当該株式会社の株式の買取り
-
(v)
the purchase of shares of such Stock Company based on a request pursuant to the provisions of Article 176, paragraph (1);
-
六
第百九十七条第三項の規定による当該株式会社の株式の買取り
-
(vi)
the purchase of shares of such Stock Company pursuant to the provisions of Article 197, paragraph (3);
-
七
第二百三十四条第四項（第二百三十五条第二項において準用する場合を含む。）の規定による当該株式会社の株式の買取り
-
(vii)
the purchase of shares of such Stock Company pursuant to the provisions of Article 234, paragraph (4) (including the cases where applied mutatis mutandis pursuant to Article 235, paragraph (2)); or
-
八
剰余金の配当
-
(viii)
dividend of surplus.
-
一
剰余金の額
-
(i)
the amount of surplus;
-
二
臨時計算書類につき第四百四十一条第四項の承認（同項ただし書に規定する場合にあっては、同条第三項の承認）を受けた場合における次に掲げる額
イ
第四百四十一条第一項第二号の期間の利益の額として法務省令で定める各勘定科目に計上した額の合計額
ロ
第四百四十一条第一項第二号の期間内に自己株式を処分した場合における当該自己株式の対価の額
-
(ii)
the amounts listed below in cases where the approval under Article 441, paragraph (4) (or the approval under paragraph (3) of that Article in the cases provided for in the proviso to that paragraph) is obtained for the Provisional Financial Statements:
(a)
the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order as the amount of profits during the period under Article 441, paragraph (1), item (ii); and
(b)
in cases where Treasury Shares are disposed of during the period under Article 441, paragraph (1), item (ii), the amount of the value received in exchange for such Treasury Shares;
-
三
自己株式の帳簿価額
-
(iii)
the book value of Treasury Shares;
-
四
最終事業年度の末日後に自己株式を処分した場合における当該自己株式の対価の額
-
(iv)
in cases where Treasury Shares are disposed of after the last day of the Most Recent Business Year, the amount of the value received in exchange for such Treasury Shares;
-
五
第二号に規定する場合における第四百四十一条第一項第二号の期間の損失の額として法務省令で定める各勘定科目に計上した額の合計額
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(v)
in the cases provided for in item (ii), the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order as the amount of losses during the period under Article 441, paragraph (1), item (ii); and
-
六
前三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
-
(vi)
beyond what is set forth in the preceding three items, the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order.
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