会社法施行規則 - 総資産の額 - 第百八十七条 | タックスチャンネル

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(総資産の額)
第百八十七条   法第七百八十四条第二項に規定する法務省令で定める方法は、算定基準日（吸収分割契約を締結した日（当該吸収分割契約により当該吸収分割契約を締結した日と異なる時（当該吸収分割契約を締結した日後から当該吸収分割の効力が生ずる時の直前までの間の時に限る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第一号から第八号までに掲げる額の合計額から第九号に掲げる額を減じて得た額をもって吸収分割株式会社の総資産額とする方法とする。

Total Amount of Assets
Article 187   The means prescribed by Order of the Ministry of Justice as established in Article 784, paragraph (2) of the Act is that of treating as the total amount of assets of a Stock Company Splitting in an Absorption-Type Split the amount obtained by subtracting the amount listed in item (ix) from the total amount of the amounts listed in item (i) through item (viii) on the calculation reference date (meaning the date on which the Absorption-type Company Split agreement related to assignment established in the same item (if a time differing from the date on which the agreement was concluded is prescribed by the agreement, the time (limited to the time from the date on which the agreement was concluded until immediately prior to the time at which the Absorption-type Company Split becomes effective)); hereinafter the same applies in this Article): 一   資本金の額 (i)   amount of stated capital; 二   資本準備金の額 (ii)   amount of capital reserves; 三   利益準備金の額 (iii)   amount of retained earnings reserves; 四   法第四百四十六条に規定する剰余金の額 (iv)   amount of surplus established in Article 446 of the Act; 五   最終事業年度（法第四百六十一条第二項第二号に規定する場合にあっては、法第四百四十一条第一項第二号の期間（当該期間が二以上ある場合にあっては、その末日が最も遅いもの）。以下この項において同じ。）の末日（最終事業年度がない場合にあっては、吸収分割株式会社の成立の日。以下この項において同じ。）における評価・換算差額等に係る額 (v)   the amount of valuation and translation differences, etc. on the last day of the Most Recent Business Year (in the case established in Article 461, paragraph (2), item (ii) of the Act, the period of Article 441, paragraph (1), item (ii) of the Act (in cases where two or more of the periods exist, the period with the latest last day); hereinafter the same applies in this paragraph) (if there is no Most Recent Business Year, the day of formation of the Stock Company Splitting in the Absorption-Type Split; hereinafter the same applies in this paragraph); 六   新株予約権の帳簿価額 (vi)   book value of Share Options; 七   最終事業年度の末日において負債の部に計上した額 (vii)   the amount recorded in the section on liabilities on the last day of the Most Recent Business Year; 八   最終事業年度の末日後に吸収合併、吸収分割による他の会社の事業に係る権利義務の承継又は他の会社（外国会社を含む。）の事業の全部の譲受けをしたときは、これらの行為により承継又は譲受けをした負債の額 (viii)   if a succession to rights and obligations in relation to the business of another Company occurs from an Absorption-type Merger or an Absorption-type Company Split, or an acceptance of assignment of all business of another Company (including Foreign Companies) is performed after the last date of the Most Recent Business Year, the amount of liabilities succeeded to or assigned as a result of these acts; 九   自己株式及び自己新株予約権の帳簿価額の合計額 (ix)   total book value of Treasury Shares and the Stock Company's Own Share Options.

前項の規定にかかわらず、算定基準日において吸収分割株式会社が清算株式会社である場合における法第七百八十四条第二項に規定する法務省令で定める方法は、法第四百九十二条第一項の規定により作成した貸借対照表の資産の部に計上した額をもって吸収分割株式会社の総資産額とする方法とする。

Notwithstanding the provisions of the preceding paragraph, the means prescribed by Order of the Ministry of Justice as established in Article 784, paragraph (2) of the Act if a Stock Company Splitting in an Absorption-Type Split is a Liquidating Stock Company on the calculation reference date is that of treating the amount recorded in the section on assets of the balance sheet prepared pursuant to the provisions of Article 492, paragraph (1) of the Act as the amount of total assets of the Stock Company Splitting in the Absorption-Type Split. 一   資本金の額 (i)   amount of stated capital; 二   資本準備金の額 (ii)   amount of capital reserves; 三   利益準備金の額 (iii)   amount of retained earnings reserves; 四   法第四百四十六条に規定する剰余金の額 (iv)   amount of surplus established in Article 446 of the Act; 五   最終事業年度（法第四百六十一条第二項第二号に規定する場合にあっては、法第四百四十一条第一項第二号の期間（当該期間が二以上ある場合にあっては、その末日が最も遅いもの）。以下この項において同じ。）の末日（最終事業年度がない場合にあっては、吸収分割株式会社の成立の日。以下この項において同じ。）における評価・換算差額等に係る額 (v)   the amount of valuation and translation differences, etc. on the last day of the Most Recent Business Year (in the case established in Article 461, paragraph (2), item (ii) of the Act, the period of Article 441, paragraph (1), item (ii) of the Act (in cases where two or more of the periods exist, the period with the latest last day); hereinafter the same applies in this paragraph) (if there is no Most Recent Business Year, the day of formation of the Stock Company Splitting in the Absorption-Type Split; hereinafter the same applies in this paragraph); 六   新株予約権の帳簿価額 (vi)   book value of Share Options; 七   最終事業年度の末日において負債の部に計上した額 (vii)   the amount recorded in the section on liabilities on the last day of the Most Recent Business Year; 八   最終事業年度の末日後に吸収合併、吸収分割による他の会社の事業に係る権利義務の承継又は他の会社（外国会社を含む。）の事業の全部の譲受けをしたときは、これらの行為により承継又は譲受けをした負債の額 (viii)   if a succession to rights and obligations in relation to the business of another Company occurs from an Absorption-type Merger or an Absorption-type Company Split, or an acceptance of assignment of all business of another Company (including Foreign Companies) is performed after the last date of the Most Recent Business Year, the amount of liabilities succeeded to or assigned as a result of these acts; 九   自己株式及び自己新株予約権の帳簿価額の合計額 (ix)   total book value of Treasury Shares and the Stock Company's Own Share Options.