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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
(欠損が生じた場合の責任) 第四百六十五条
株式会社が次の各号に掲げる行為をした場合において、当該行為をした日の属する事業年度（その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度）に係る計算書類につき第四百三十八条第二項の承認（第四百三十九条前段に規定する場合にあっては、第四百三十六条第三項の承認）を受けた時における第四百六十一条第二項第三号、第四号及び第六号に掲げる額の合計額が同項第一号に掲げる額を超えるときは、当該各号に掲げる行為に関する職務を行った業務執行者は、当該株式会社に対し、連帯して、その超過額（当該超過額が当該各号に定める額を超える場合にあっては、当該各号に定める額）を支払う義務を負う。
ただし、当該業務執行者がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。
Liability in Cases of Deficit Article 465
In cases where a Stock Company carries out the acts listed in any of the following items, if the sum of the amounts listed in Article 461, paragraph (2), items (iii), (iv) and (vi) when approval under Article 438, paragraph (2) (or, in cases provided for in the first sentence of Article 439, approval under Article 436, paragraph (3)) is obtained with respect to the Financial Statements for the business year that contains the day on which such act is carried out (or, if the business year immediately preceding such business year is not the Most Recent Business Year, the business year immediately preceding such business year) exceeds the amount listed in item (i) of that paragraph, the Executives who performed duties in relation to the acts listed in each such item are jointly and severally liable to such Stock Company for payment of such excess amount (or, in cases where such excess amount exceeds the amount listed in each such item, the amount listed in each such item);
provided, however, that this does not apply in cases where such Executives prove that they did not fail to exercise due care with respect to the performance of their duties:
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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
当該株式の買取りにより株主に対して交付した金銭等の帳簿価額の総額
-
(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:
The total book value of the Monies, etc. delivered to shareholders as a result of the purchase of such shares;
-
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。）
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(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 cases provided for in Article 163 or Article 165, paragraph (1)):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
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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
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(iii)
the acquisition of shares of such Stock Company based on a decision pursuant to the provisions of Article 157, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
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四
第百六十七条第一項の規定による当該株式会社の株式の取得
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(iv)
the acquisition of shares of such Stock Company pursuant to the provisions of Article 167, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
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五
第百七十条第一項の規定による当該株式会社の株式の取得
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(v)
the acquisition of shares of such Stock Company pursuant to the provisions of Article 170, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
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六
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
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(vi)
the acquisition of shares of such Stock Company pursuant to the provisions of Article 173, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
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七
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
当該株式の買取りにより株主に対して交付した金銭等の帳簿価額の総額
-
(vii)
the purchase of shares of such Stock Company based on a demand pursuant to the provisions of Article 176, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the purchase of such shares;
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八
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
当該株式の買取りにより株主に対して交付した金銭等の帳簿価額の総額
-
(viii)
the purchase of shares of such Stock Company pursuant to the provisions of Article 197, paragraph (3):
The total book value of the Monies, etc. delivered to shareholders as a result of the purchase of such shares;
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九
次のイ又はロに掲げる規定による当該株式会社の株式の買取り 当該株式の買取りにより当該イ又はロに定める者に対して交付した金銭等の帳簿価額の総額
イ
第二百三十四条第四項
同条第一項各号に定める者
ロ
第二百三十五条第二項において準用する第二百三十四条第四項
株主
-
(ix)
the purchase of shares of such Stock Company pursuant to the provisions set forth in the following (a) or (b): The total book value of the Monies, etc. delivered to the persons specified in the relevant (a) or (b) as a result of the purchase of such shares:
(a)
Article 234, paragraph (4):
The persons listed in each item of paragraph (1) of the same Article;
(b)
Article 234, paragraph (4) applied mutatis mutandis pursuant to Article 235, paragraph (2):
The shareholders;
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十
剰余金の配当（次のイからハまでに掲げるものを除く。） 当該剰余金の配当についての第四百四十六条第六号イからハまでに掲げる額の合計額
イ
定時株主総会（第四百三十九条前段に規定する場合にあっては、定時株主総会又は第四百三十六条第三項の取締役会）において第四百五十四条第一項各号に掲げる事項を定める場合における剰余金の配当
ロ
第四百四十七条第一項各号に掲げる事項を定めるための株主総会において第四百五十四条第一項各号に掲げる事項を定める場合（同項第一号の額（第四百五十六条の規定により基準未満株式の株主に支払う金銭があるときは、その額を合算した額）が第四百四十七条第一項第一号の額を超えない場合であって、同項第二号に掲げる事項についての定めがない場合に限る。）における剰余金の配当
ハ
第四百四十八条第一項各号に掲げる事項を定めるための株主総会において第四百五十四条第一項各号に掲げる事項を定める場合（同項第一号の額（第四百五十六条の規定により基準未満株式の株主に支払う金銭があるときは、その額を合算した額）が第四百四十八条第一項第一号の額を超えない場合であって、同項第二号に掲げる事項についての定めがない場合に限る。）における剰余金の配当
-
(x)
distribution of dividends of surplus (excluding those listed in (a) through (c) below): The sum of the amounts listed in Article 446, item (vi), (a) through (c) with respect to such distribution of dividend of surplus:
(a)
distribution of dividends of surplus in cases where the matters listed in each item of Article 454, paragraph (1) are decided at an annual shareholders meeting (or, in cases provided for in the first sentence of Article 439, an annual shareholders meeting or a board of directors meeting under Article 436, paragraph (3));
(b)
distribution of dividends of surplus in cases where the matters listed in each item of Article 454, paragraph (1) are decided at a shareholders meeting for the purpose of deciding the matters listed in each item of Article 447, paragraph (1) (limited to the cases where the amount under item (i) of that paragraph (or, if there are monies to be paid to shareholders of Disqualified Shares pursuant to the provisions of Article 456, the aggregate amount thereof) does not exceed the amount under Article 447, paragraph (1), item (i) and there is no provision with respect to the matters listed in item (ii) of that paragraph);
(c)
distribution of dividends of surplus in cases where the matters listed in each item of Article 454, paragraph (1) are decided at a shareholders meeting for the purpose of deciding the matters listed in each item of Article 448, paragraph (1) (limited to the cases where the amount under item (i) of that paragraph (or, if there are monies to be paid to shareholders of Disqualified Shares pursuant to the provisions of Article 456, the aggregate amount thereof) does not exceed the amount under Article 448, paragraph (1), item (i) and there is no provision with respect to the matters listed in item (ii) of that paragraph).
前項の義務は、総株主の同意がなければ、免除することができない。
Exemption from the obligations under the preceding paragraph may not be given without the consent of all shareholders.
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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
当該株式の買取りにより株主に対して交付した金銭等の帳簿価額の総額
-
(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:
The total book value of the Monies, etc. delivered to shareholders as a result of the purchase of such shares;
-
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。）
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(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 cases provided for in Article 163 or Article 165, paragraph (1)):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
-
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
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(iii)
the acquisition of shares of such Stock Company based on a decision pursuant to the provisions of Article 157, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
-
四
第百六十七条第一項の規定による当該株式会社の株式の取得
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(iv)
the acquisition of shares of such Stock Company pursuant to the provisions of Article 167, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
-
五
第百七十条第一項の規定による当該株式会社の株式の取得
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(v)
the acquisition of shares of such Stock Company pursuant to the provisions of Article 170, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
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六
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
当該株式の取得により株主に対して交付した金銭等の帳簿価額の総額
-
(vi)
the acquisition of shares of such Stock Company pursuant to the provisions of Article 173, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the acquisition of such shares;
-
七
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
当該株式の買取りにより株主に対して交付した金銭等の帳簿価額の総額
-
(vii)
the purchase of shares of such Stock Company based on a demand pursuant to the provisions of Article 176, paragraph (1):
The total book value of the Monies, etc. delivered to shareholders as a result of the purchase of such shares;
-
八
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
当該株式の買取りにより株主に対して交付した金銭等の帳簿価額の総額
-
(viii)
the purchase of shares of such Stock Company pursuant to the provisions of Article 197, paragraph (3):
The total book value of the Monies, etc. delivered to shareholders as a result of the purchase of such shares;
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九
次のイ又はロに掲げる規定による当該株式会社の株式の買取り 当該株式の買取りにより当該イ又はロに定める者に対して交付した金銭等の帳簿価額の総額
イ
第二百三十四条第四項
同条第一項各号に定める者
ロ
第二百三十五条第二項において準用する第二百三十四条第四項
株主
-
(ix)
the purchase of shares of such Stock Company pursuant to the provisions set forth in the following (a) or (b): The total book value of the Monies, etc. delivered to the persons specified in the relevant (a) or (b) as a result of the purchase of such shares:
(a)
Article 234, paragraph (4):
The persons listed in each item of paragraph (1) of the same Article;
(b)
Article 234, paragraph (4) applied mutatis mutandis pursuant to Article 235, paragraph (2):
The shareholders;
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十
剰余金の配当（次のイからハまでに掲げるものを除く。） 当該剰余金の配当についての第四百四十六条第六号イからハまでに掲げる額の合計額
イ
定時株主総会（第四百三十九条前段に規定する場合にあっては、定時株主総会又は第四百三十六条第三項の取締役会）において第四百五十四条第一項各号に掲げる事項を定める場合における剰余金の配当
ロ
第四百四十七条第一項各号に掲げる事項を定めるための株主総会において第四百五十四条第一項各号に掲げる事項を定める場合（同項第一号の額（第四百五十六条の規定により基準未満株式の株主に支払う金銭があるときは、その額を合算した額）が第四百四十七条第一項第一号の額を超えない場合であって、同項第二号に掲げる事項についての定めがない場合に限る。）における剰余金の配当
ハ
第四百四十八条第一項各号に掲げる事項を定めるための株主総会において第四百五十四条第一項各号に掲げる事項を定める場合（同項第一号の額（第四百五十六条の規定により基準未満株式の株主に支払う金銭があるときは、その額を合算した額）が第四百四十八条第一項第一号の額を超えない場合であって、同項第二号に掲げる事項についての定めがない場合に限る。）における剰余金の配当
-
(x)
distribution of dividends of surplus (excluding those listed in (a) through (c) below): The sum of the amounts listed in Article 446, item (vi), (a) through (c) with respect to such distribution of dividend of surplus:
(a)
distribution of dividends of surplus in cases where the matters listed in each item of Article 454, paragraph (1) are decided at an annual shareholders meeting (or, in cases provided for in the first sentence of Article 439, an annual shareholders meeting or a board of directors meeting under Article 436, paragraph (3));
(b)
distribution of dividends of surplus in cases where the matters listed in each item of Article 454, paragraph (1) are decided at a shareholders meeting for the purpose of deciding the matters listed in each item of Article 447, paragraph (1) (limited to the cases where the amount under item (i) of that paragraph (or, if there are monies to be paid to shareholders of Disqualified Shares pursuant to the provisions of Article 456, the aggregate amount thereof) does not exceed the amount under Article 447, paragraph (1), item (i) and there is no provision with respect to the matters listed in item (ii) of that paragraph);
(c)
distribution of dividends of surplus in cases where the matters listed in each item of Article 454, paragraph (1) are decided at a shareholders meeting for the purpose of deciding the matters listed in each item of Article 448, paragraph (1) (limited to the cases where the amount under item (i) of that paragraph (or, if there are monies to be paid to shareholders of Disqualified Shares pursuant to the provisions of Article 456, the aggregate amount thereof) does not exceed the amount under Article 448, paragraph (1), item (i) and there is no provision with respect to the matters listed in item (ii) of that paragraph).
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