会社法施行規則 - - 第百七十八条 | タックスチャンネル

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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] - 会社法施行規則 | 平成三十年法務省令第五号改正

第百七十八条法第七百五十八条第八号イ及び第七百六十条第七号イに規定する法務省令で定めるものは、次に掲げるものとする。

Article 178 Those prescribed by Order of the Ministry of Justice as established in Article 758, item (viii), (a) and Article 760, item (vii), (a) of the Act are as follows: 一イに掲げる額からロに掲げる額を減じて得た額がハに掲げる額よりも小さい場合における吸収分割に際して吸収分割株式会社が吸収分割承継会社から取得した金銭等であって、法第七百五十八条第八号又は第七百六十条第七号の定めに従い取得対価（法第百七十一条第一項第一号に規定する取得対価をいう。以下この条において同じ。）又は配当財産として交付する承継会社株式等（吸収分割承継株式会社の株式又は吸収分割承継持分会社の持分をいう。以下この号において同じ。）以外の金銭等イ法第七百五十八条第八号イ若しくはロ又は第七百六十条第七号イ若しくはロに掲げる行為により吸収分割株式会社の株主に対して交付する金銭等（法第七百五十八条第八号イ又は第七百六十条第七号イに掲げる行為（次号において「特定株式取得」という。）をする場合にあっては、取得対価として交付する吸収分割株式会社の株式を除く。）の合計額ロイに規定する金銭等のうち承継会社株式等の価額の合計額ハイに規定する金銭等の合計額に二十分の一を乗じて得た額 (i) monies, etc. obtained by a Stock Company Splitting in an Absorption-Type Split from a Company Succeeding in the Absorption-Type Split upon the Absorption-type Company Split if the amount obtained by subtracting the amount listed in (b) from the amount listed in (a) is less than the amount listed in (c), and Monies, etc. other than shares, etc. of the succeeding company (meaning shares of the Stock Company Succeeding in the Absorption-Type Split or equity interest in the Membership Company Succeeding in the Absorption-Type Split; hereinafter the same applies in this item) delivered as the consideration for acquisition (meaning the consideration for acquisition established in Article 171, paragraph (1), item (i) of the Act; hereinafter the same applies in this Article) or Dividend Property pursuant to the provisions of Article 758, item (viii) or Article 760, item (vii) of the Act: (a) the total amount of Monies, etc. delivered to shareholders of a Stock Company Splitting in an Absorption-Type Split as a result of the acts listed in Article 758, item (viii), (a) or (b) or Article 760, item (vii), (a) or (b) (in the case of the acts listed in Article 758, item (viii), (a) or Article 760, item (vii), (a) (referred to as the "Specified Share Acquisition" in the following item), excluding shares of the Stock Company Splitting in the Absorption-Type Split delivered as consideration for acquisition); (b) of the Monies, etc. established in (a), the total amount of the value of shares, etc. of the succeeding company; (c) the amount obtained by multiplying the total amount of Monies, etc. established in (a) by one-twentieth; 二特定株式取得をする場合における取得対価として交付する吸収分割株式会社の株式 (ii) shares of the Stock Company Splitting in the Absorption-Type Split delivered as the consideration for acquisition in the case of Specified Share Acquisition.