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(報酬等の額の算定方法)
第百十三条   法第四百二十五条第一項第一号に規定する法務省令で定める方法により算定される額は、次に掲げる額の合計額とする。

Means of Calculating the Amount of Remuneration
Article 113   The amount calculated using the means prescribed by Order of the Ministry of Justice as established in Article 425, paragraph (1), item (i) of the Act is the total of the following amounts: 一   役員等がその在職中に報酬、賞与その他の職務執行の対価（当該役員等が当該株式会社の取締役、執行役又は支配人その他の使用人を兼ねている場合における当該取締役、執行役又は支配人その他の使用人の報酬、賞与その他の職務執行の対価を含む。）として株式会社から受け、又は受けるべき財産上の利益（次号に定めるものを除く。）の額の事業年度（次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める日を含む事業年度及びその前の各事業年度に限る。）ごとの合計額（当該事業年度の期間が一年でない場合にあっては、当該合計額を一年当たりの額に換算した額）のうち最も高い額 イ  法第四百二十五条第一項の株主総会の決議を行った場合 当該株主総会（株式会社に最終完全親会社等がある場合において、同項の規定により免除しようとする責任が特定責任であるときにあっては、当該株式会社の株主総会）の決議の日 ロ  法第四百二十六条第一項の規定による定款の定めに基づいて責任を免除する旨の同意（取締役会設置会社にあっては、取締役会の決議。ロにおいて同じ。）を行った場合 当該同意のあった日 ハ  法第四百二十七条第一項の契約を締結した場合 責任の原因となる事実が生じた日（二以上の日がある場合にあっては、最も遅い日） (i)   the greatest amount of the total amounts for each business year (limited to a business year including one of the days prescribed in (a) through (c) below and each prior business year, in accordance with the categories of the cases listed in (a) through (c) below) (if the period of the business year is not one year, the amount when the total amount is converted to the amount per one year) of the amount of economic benefits that an Officer, etc. receives or is to receive from a stock company as remuneration, bonuses, and other consideration for performance of duties while they are in office (excluding those prescribed in the following item) (including remuneration, bonuses, and other consideration for performance of duties as a director, executive officer, manager, or other employee if the Officer, etc. concurrently acts as a director, executive officer, manager, or other employee of the stock company): (a)   if a resolution was adopted at a Shareholder Meeting under Article 425, paragraph (1) of the Act: The date of the resolution at the Shareholder Meeting (if a stock company has an Ultimate, Wholly-Owning Parent Company, etc., and the liabilities to be exempted pursuant to the provisions of the paragraph are specific liabilities, the Shareholder Meeting of the stock company); (b)   in a case where consent is given for exemption from liability under the provisions of the articles of incorporation pursuant to the provisions of Article 426, paragraph (1) of the Act (in the case of a Company with a Board of Directors, a resolution of the board of directors; the same applies in (b)): The date on which the consent was given; (c)   if a contract under Article 427, paragraph (1) of the Act was concluded: The date on which the fact that serves as the cause for liability occurred (in the case of two or more days, the latest day); 二   イに掲げる額をロに掲げる数で除して得た額 イ  次に掲げる額の合計額 （１）  当該役員等が当該株式会社から受けた退職慰労金の額 （２）  当該役員等が当該株式会社の取締役、執行役又は支配人その他の使用人を兼ねていた場合における当該取締役若しくは執行役としての退職慰労金又は支配人その他の使用人としての退職手当のうち当該役員等を兼ねていた期間の職務執行の対価である部分の額 （３）  （１）又は（２）に掲げるものの性質を有する財産上の利益の額 ロ  当該役員等がその職に就いていた年数（当該役員等が次に掲げるものに該当する場合における次に定める数が当該年数を超えている場合にあっては、当該数） （１）  代表取締役又は代表執行役 六 （２）  代表取締役以外の取締役（業務執行取締役等であるものに限る。）又は代表執行役以外の執行役 四 （３）  取締役（（１）及び（２）に掲げるものを除く。）、会計参与、監査役又は会計監査人 二 (ii)   the amount obtained by dividing the amount listed in (a) by the number listed in (b): (a)   the total of the following amounts: 1.   the amount of retirement allowance received by the Officer, etc. from the stock company; 2.   if the Officer, etc. concurrently acted as a director, executive officer, manager, or other employee of the stock company, from out of the amount of the retirement allowance as a director, executive officer, manager, or other employee, the amount of the portion of consideration for performance of duties during the period during which that Officer, etc. concurrently acted as an Officer, etc.; 3.   the amount of any economic benefits having the nature listed in 1. or 2.; (b)   the number of years the Officer, etc. held the position with those duties (for Officers, etc. who fall under the following categories, if the number prescribed below exceeds the number of years, the number prescribed below): 1.   representative Director or representative executive officer: 6; 2.   a director other than a Representative Director (limited to such director who is an Executive Director, etc.) or an executive officer other than a representative executive officer: 4; 3.   director (excluding those listed in 1. and 2.), accounting advisor, company auditor, or financial auditor: 2.