会社法（第一編第二編第三編第四編） - - 第五百十八条 | タックスチャンネル

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第五百十八条   清算株式会社に対して債務を負担する者は、次に掲げる場合には、相殺をすることができない。

Article 518   Creditors who owe debts to a Liquidating Stock Company cannot effect the set-off in the cases listed below: 一   特別清算開始後に他人の協定債権を取得したとき。 (i)   if such creditors acquired Agreement Claims of others after the commencement of special liquidation; 二   支払不能になった後に協定債権を取得した場合であって、その取得の当時、支払不能であったことを知っていたとき。 (ii)   if, in cases where such creditors acquired Agreement Claims after Liquidating Stock Company became unable to pay debts, they had the knowledge that the Liquidating Stock Company was unable to pay debts at the time of the acquisition of the Agreement Claims; 三   支払の停止があった後に協定債権を取得した場合であって、その取得の当時、支払の停止があったことを知っていたとき。ただし、当該支払の停止があった時において支払不能でなかったときは、この限りでない。 (iii)   if, in cases where such creditors acquired Agreement Claims after the suspension of payment, they had the knowledge that there was suspension of payment at the time of the acquisition of the same; provided, however, that this does not apply if the Liquidating Stock Company was not unable to pay debts at the time of such suspension of payment; 四   特別清算開始の申立てがあった後に協定債権を取得した場合であって、その取得の当時、特別清算開始の申立てがあったことを知っていたとき。 (iv)   if, in cases where such creditors acquired Agreement Claims after the petition for commencement of special liquidation, they had the knowledge that the commencement of special liquidation had been filed at the time of the acquisition of the Agreement Claims. 一   法定の原因 (i)   statutory causes; 二   支払不能であったこと又は支払の停止若しくは特別清算開始の申立てがあったことを清算株式会社に対して債務を負担する者が知った時より前に生じた原因 (ii)   causes in existence before the persons who assumed debts owed to the Liquidating Stock Company acquired the knowledge that the Liquidating Stock Company was unable to pay debts, or that a petition for suspension of payments or commencement of special liquidation was filed; or 三   特別清算開始の申立てがあった時より一年以上前に生じた原因 (iii)   causes that accrued one year or more before the petition for the commencement of special liquidation was filed; or 四   清算株式会社に対して債務を負担する者と清算株式会社との間の契約 (iv)   contracts between the persons who assume debts owed to the Liquidating Stock Company and the Liquidating Stock Company.

前項第二号から第四号までの規定は、これらの規定に規定する協定債権の取得が次に掲げる原因のいずれかに基づく場合には、適用しない。

The provisions under items (ii) through (iv) of the preceding paragraph do not apply in cases where the acquisition of the Agreement Claims provided for in those provisions is based on any of the causes listed below: 一   特別清算開始後に他人の協定債権を取得したとき。 (i)   if such creditors acquired Agreement Claims of others after the commencement of special liquidation; 二   支払不能になった後に協定債権を取得した場合であって、その取得の当時、支払不能であったことを知っていたとき。 (ii)   if, in cases where such creditors acquired Agreement Claims after Liquidating Stock Company became unable to pay debts, they had the knowledge that the Liquidating Stock Company was unable to pay debts at the time of the acquisition of the Agreement Claims; 三   支払の停止があった後に協定債権を取得した場合であって、その取得の当時、支払の停止があったことを知っていたとき。ただし、当該支払の停止があった時において支払不能でなかったときは、この限りでない。 (iii)   if, in cases where such creditors acquired Agreement Claims after the suspension of payment, they had the knowledge that there was suspension of payment at the time of the acquisition of the same; provided, however, that this does not apply if the Liquidating Stock Company was not unable to pay debts at the time of such suspension of payment; 四   特別清算開始の申立てがあった後に協定債権を取得した場合であって、その取得の当時、特別清算開始の申立てがあったことを知っていたとき。 (iv)   if, in cases where such creditors acquired Agreement Claims after the petition for commencement of special liquidation, they had the knowledge that the commencement of special liquidation had been filed at the time of the acquisition of the Agreement Claims. 一   法定の原因 (i)   statutory causes; 二   支払不能であったこと又は支払の停止若しくは特別清算開始の申立てがあったことを清算株式会社に対して債務を負担する者が知った時より前に生じた原因 (ii)   causes in existence before the persons who assumed debts owed to the Liquidating Stock Company acquired the knowledge that the Liquidating Stock Company was unable to pay debts, or that a petition for suspension of payments or commencement of special liquidation was filed; or 三   特別清算開始の申立てがあった時より一年以上前に生じた原因 (iii)   causes that accrued one year or more before the petition for the commencement of special liquidation was filed; or 四   清算株式会社に対して債務を負担する者と清算株式会社との間の契約 (iv)   contracts between the persons who assume debts owed to the Liquidating Stock Company and the Liquidating Stock Company.