法令翻訳 http://www.japaneselawtranslat...amp;page=5

(社員の損益分配の割合)
第六百二十二条   損益分配の割合について定款の定めがないときは、その割合は、各社員の出資の価額に応じて定める。

Proportion of Distribution of Profits and Losses among Members
Article 622   If there is no provision in the articles of incorporation with respect to the proportion of the distribution of profits and losses, those proportions are determined in accordance with the value of each member's contribution.

利益又は損失の一方についてのみ分配の割合についての定めを定款で定めたときは、その割合は、利益及び損失の分配に共通であるものと推定する。

If provisions with respect to the proportions of the distribution of either profit or loss alone are provided in the articles of incorporation, it is presumed that such proportion is common to distributions of profits and distributions of losses.