法令翻訳 http://www.japaneselawtranslat...amp;page=2

(株式交換完全親株式会社の株式に準ずるもの)
第百九十四条   法第七百九十四条第三項に規定する法務省令で定めるものは、第一号に掲げる額から第二号に掲げる額を減じて得た額が第三号に掲げる額よりも小さい場合における法第七百六十八条第一項第二号及び第三号の定めに従い交付する株式交換完全親株式会社の株式以外の金銭等とする。

Items Equivalent to Shares of the Wholly-Owning Parent Stock Company Resulting from a Share Exchange
Article 194   Those prescribed by Order of the Ministry of Justice as established in Article 794, paragraph (3) of the Act are Monies, etc. other than shares of the Wholly-Owning Parent Stock Company Resulting from a Share Exchange delivered pursuant to the provisions of Article 768, paragraph (1), item (ii) and item (iii) of the Act if the amount obtained by subtracting the amount listed in item (ii) from the amount listed in item (i) is smaller than the amount listed in item (iii): 一   株式交換完全子会社の株主に対して交付する金銭等の合計額 (i)   the total amount of Monies, etc. delivered to shareholders of the Wholly-Owned Subsidiary Company Resulting from a Share Exchange; 二   前号に規定する金銭等のうち株式交換完全親株式会社の株式の価額の合計額 (ii)   of the Monies, etc. established in the preceding item, the total amount of the value of shares of the Wholly-Owning Parent Stock Company Resulting from a Share Exchange; 三   第一号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 (iii)   the amount obtained by multiplying the total amount of Monies, etc. established in item (i) by one-twentieth.