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(責任の免除の決議後に受ける退職慰労金等)
第百十五条   法第四百二十五条第四項（法第四百二十六条第八項及び第四百二十七条第五項において準用する場合を含む。）に規定する法務省令で定める財産上の利益とは、次に掲げるものとする。

Retirement Allowance Received after a Resolution of Exemption from Liability
Article 115   The economic benefit prescribed in Ministry of Justice Order as established in Article 425, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 426, paragraph (8) and Article 427, paragraph (5) of the Act) is the following: 一   退職慰労金 (i)   retirement allowance; 二   当該役員等が当該株式会社の取締役又は執行役を兼ねていたときは、当該取締役又は執行役としての退職慰労金 (ii)   if the Officer, etc. concurrently acted as a director or executive officer of the stock company, the retirement allowance as the director or executive officer; 三   当該役員等が当該株式会社の支配人その他の使用人を兼ねていたときは、当該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 (iii)   if the Officer, etc. concurrently acted as a manager or other employee of the stock company, of the retirement allowance as the manager or other employee, the amount of the portion of consideration for performance of duty during the period of concurrently acting as the Officer, etc.; 四   前三号に掲げるものの性質を有する財産上の利益 (iv)   the amount of any economic benefits as those listed in the preceding three items.