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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
(資産の額等) 第百九十五条
法第七百九十五条第二項第一号に規定する債務の額として法務省令で定める額は、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とする。
Amount of Assets Article 195
The amount prescribed by Order of the Ministry of Justice as the amount of obligations as established in Article 795, paragraph (2), item (i) of the Act is the amount obtained by subtracting the amount listed in item (ii) from the amount listed in item (i):
-
一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額から法第七百九十五条第二項第二号の株式等（社債（吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を除く。）に限る。）につき会計帳簿に付すべき額を減じて得た額
-
(i)
the amount obtained by subtracting the amount to be entered in the accounting books regarding the Shares, etc. of Article 795, paragraph (2), item (ii) of the Act (limited to Bonds (excluding Bonds held by a Stock Company Surviving a Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split)) from the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of the Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
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二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額
-
(ii)
the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
-
一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額
-
(i)
the amount to be recorded in the section on assets of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
-
二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額から法第七百九十五条第二項第二号に規定する金銭等（同号の株式等のうち吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を含む。）の帳簿価額を減じて得た額
-
(ii)
the amount obtained by subtracting the book value of the Monies, etc. prescribed in Article 795, paragraph (2), item (ii) of the Act (including the Bonds held by a Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split, among the Shares, etc. of the same item) from the amount to be recorded in the section on assets of the balance sheet if the balance sheet of the Stock Company Surviving the Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
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一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
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二
前項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(ii)
the amount obtained by subtracting the amount listed in item (ii) of the preceding paragraph from the amount listed in item (i) of the same paragraph.
-
一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
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二
第二項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(ii)
the amount obtained by subtracting the amount listed in paragraph (2) item (ii) from the amount listed in item (i) of the same paragraph.
-
一
株式交換完全親株式会社が株式交換により取得する株式交換完全子会社の株式につき会計帳簿に付すべき額
-
(i)
the amount to be entered in the accounting books regarding shares of the Wholly-Owned Subsidiary Company Resulting from a Share Exchange that the Wholly-Owning Parent Stock Company Resulting from a Share Exchange acquires through the Share Exchange;
-
二
会社計算規則第十一条の規定により計上したのれんの額
-
(ii)
the amount of goodwill recorded pursuant to the provisions of Article 11 of the Regulation on Corporate Accounting;
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三
会社計算規則第十二条の規定により計上する負債の額（株式交換完全子会社が株式交換完全親株式会社（連結配当規制適用会社に限る。）の子会社である場合にあっては、零）
-
(iii)
the amount of liabilities recorded pursuant to the provisions of Article 12 of the Regulation on Corporate Accounting (zero if the Wholly-Owned Subsidiary Company Resulting from a Share Exchange is a Subsidiary Company of the Wholly-Owning Parent Stock Company in the Share Exchange (limited to Companies Receiving the Application of Consolidated Dividend Regulations)).
法第七百九十五条第二項第一号に規定する資産の額として法務省令で定める額は、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とする。
The amount prescribed by Order of the Ministry of Justice as the amount of assets as established in Article 795, paragraph (2), item (i) of the Act is the amount obtained by subtracting the amount listed in item (ii) from the amount listed in item (i):
-
一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額から法第七百九十五条第二項第二号の株式等（社債（吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を除く。）に限る。）につき会計帳簿に付すべき額を減じて得た額
-
(i)
the amount obtained by subtracting the amount to be entered in the accounting books regarding the Shares, etc. of Article 795, paragraph (2), item (ii) of the Act (limited to Bonds (excluding Bonds held by a Stock Company Surviving a Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split)) from the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of the Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
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二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額
-
(ii)
the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
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一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額
-
(i)
the amount to be recorded in the section on assets of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
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二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額から法第七百九十五条第二項第二号に規定する金銭等（同号の株式等のうち吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を含む。）の帳簿価額を減じて得た額
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(ii)
the amount obtained by subtracting the book value of the Monies, etc. prescribed in Article 795, paragraph (2), item (ii) of the Act (including the Bonds held by a Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split, among the Shares, etc. of the same item) from the amount to be recorded in the section on assets of the balance sheet if the balance sheet of the Stock Company Surviving the Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
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一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
-
二
前項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(ii)
the amount obtained by subtracting the amount listed in item (ii) of the preceding paragraph from the amount listed in item (i) of the same paragraph.
-
一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
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二
第二項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(ii)
the amount obtained by subtracting the amount listed in paragraph (2) item (ii) from the amount listed in item (i) of the same paragraph.
-
一
株式交換完全親株式会社が株式交換により取得する株式交換完全子会社の株式につき会計帳簿に付すべき額
-
(i)
the amount to be entered in the accounting books regarding shares of the Wholly-Owned Subsidiary Company Resulting from a Share Exchange that the Wholly-Owning Parent Stock Company Resulting from a Share Exchange acquires through the Share Exchange;
-
二
会社計算規則第十一条の規定により計上したのれんの額
-
(ii)
the amount of goodwill recorded pursuant to the provisions of Article 11 of the Regulation on Corporate Accounting;
-
三
会社計算規則第十二条の規定により計上する負債の額（株式交換完全子会社が株式交換完全親株式会社（連結配当規制適用会社に限る。）の子会社である場合にあっては、零）
-
(iii)
the amount of liabilities recorded pursuant to the provisions of Article 12 of the Regulation on Corporate Accounting (zero if the Wholly-Owned Subsidiary Company Resulting from a Share Exchange is a Subsidiary Company of the Wholly-Owning Parent Stock Company in the Share Exchange (limited to Companies Receiving the Application of Consolidated Dividend Regulations)).
前項の規定にかかわらず、吸収合併存続株式会社が連結配当規制適用会社である場合において、吸収合併消滅会社が吸収合併存続株式会社の子会社であるときは、法第七百九十五条第二項第一号に規定する資産の額として法務省令で定める額は、次に掲げる額のうちいずれか高い額とする。
Notwithstanding the provisions of the preceding paragraph, if a Company Disappearing in an Absorption-Type Merger is a Subsidiary Company of the Stock Company Surviving the Absorption-type Merger if the Stock Company Surviving the Absorption-type Merger is a Company to Which Consolidated Dividend Regulations Apply, the amount prescribed by Order of the Ministry of Justice as the amount of assets established in Article 795, paragraph (2), item (i) of the Act is the amount whichever larger between the following amounts:
-
一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額から法第七百九十五条第二項第二号の株式等（社債（吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を除く。）に限る。）につき会計帳簿に付すべき額を減じて得た額
-
(i)
the amount obtained by subtracting the amount to be entered in the accounting books regarding the Shares, etc. of Article 795, paragraph (2), item (ii) of the Act (limited to Bonds (excluding Bonds held by a Stock Company Surviving a Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split)) from the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of the Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
-
二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額
-
(ii)
the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
-
一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額
-
(i)
the amount to be recorded in the section on assets of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
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二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額から法第七百九十五条第二項第二号に規定する金銭等（同号の株式等のうち吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を含む。）の帳簿価額を減じて得た額
-
(ii)
the amount obtained by subtracting the book value of the Monies, etc. prescribed in Article 795, paragraph (2), item (ii) of the Act (including the Bonds held by a Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split, among the Shares, etc. of the same item) from the amount to be recorded in the section on assets of the balance sheet if the balance sheet of the Stock Company Surviving the Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
-
一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
-
二
前項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(ii)
the amount obtained by subtracting the amount listed in item (ii) of the preceding paragraph from the amount listed in item (i) of the same paragraph.
-
一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
-
二
第二項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(ii)
the amount obtained by subtracting the amount listed in paragraph (2) item (ii) from the amount listed in item (i) of the same paragraph.
-
一
株式交換完全親株式会社が株式交換により取得する株式交換完全子会社の株式につき会計帳簿に付すべき額
-
(i)
the amount to be entered in the accounting books regarding shares of the Wholly-Owned Subsidiary Company Resulting from a Share Exchange that the Wholly-Owning Parent Stock Company Resulting from a Share Exchange acquires through the Share Exchange;
-
二
会社計算規則第十一条の規定により計上したのれんの額
-
(ii)
the amount of goodwill recorded pursuant to the provisions of Article 11 of the Regulation on Corporate Accounting;
-
三
会社計算規則第十二条の規定により計上する負債の額（株式交換完全子会社が株式交換完全親株式会社（連結配当規制適用会社に限る。）の子会社である場合にあっては、零）
-
(iii)
the amount of liabilities recorded pursuant to the provisions of Article 12 of the Regulation on Corporate Accounting (zero if the Wholly-Owned Subsidiary Company Resulting from a Share Exchange is a Subsidiary Company of the Wholly-Owning Parent Stock Company in the Share Exchange (limited to Companies Receiving the Application of Consolidated Dividend Regulations)).
第二項の規定にかかわらず、吸収分割承継株式会社が連結配当規制適用会社である場合において、吸収分割会社が吸収分割承継株式会社の子会社であるときは、法第七百九十五条第二項第一号に規定する資産の額として法務省令で定める額は、次に掲げる額のうちいずれか高い額とする。
Notwithstanding the provisions of the paragraph (2), if a Company Splitting in an Absorption-Type Split is a Subsidiary Company of the stock company Succeeding in the Absorption-Type Split when the stock company Succeeding in the Absorption-Type Split is a Company to Which Consolidated Dividend Regulations Apply, the amount prescribed by Order of the Ministry of Justice as the amount of assets established in Article 795, paragraph (2), item (i) of the Act is the amount of whichever is larger between the following amounts:
-
一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額から法第七百九十五条第二項第二号の株式等（社債（吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を除く。）に限る。）につき会計帳簿に付すべき額を減じて得た額
-
(i)
the amount obtained by subtracting the amount to be entered in the accounting books regarding the Shares, etc. of Article 795, paragraph (2), item (ii) of the Act (limited to Bonds (excluding Bonds held by a Stock Company Surviving a Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split)) from the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of the Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
-
二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額
-
(ii)
the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
-
一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額
-
(i)
the amount to be recorded in the section on assets of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
-
二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額から法第七百九十五条第二項第二号に規定する金銭等（同号の株式等のうち吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を含む。）の帳簿価額を減じて得た額
-
(ii)
the amount obtained by subtracting the book value of the Monies, etc. prescribed in Article 795, paragraph (2), item (ii) of the Act (including the Bonds held by a Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split, among the Shares, etc. of the same item) from the amount to be recorded in the section on assets of the balance sheet if the balance sheet of the Stock Company Surviving the Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
-
一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
-
二
前項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
-
(ii)
the amount obtained by subtracting the amount listed in item (ii) of the preceding paragraph from the amount listed in item (i) of the same paragraph.
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一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
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(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
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二
第二項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
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(ii)
the amount obtained by subtracting the amount listed in paragraph (2) item (ii) from the amount listed in item (i) of the same paragraph.
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一
株式交換完全親株式会社が株式交換により取得する株式交換完全子会社の株式につき会計帳簿に付すべき額
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(i)
the amount to be entered in the accounting books regarding shares of the Wholly-Owned Subsidiary Company Resulting from a Share Exchange that the Wholly-Owning Parent Stock Company Resulting from a Share Exchange acquires through the Share Exchange;
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二
会社計算規則第十一条の規定により計上したのれんの額
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(ii)
the amount of goodwill recorded pursuant to the provisions of Article 11 of the Regulation on Corporate Accounting;
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三
会社計算規則第十二条の規定により計上する負債の額（株式交換完全子会社が株式交換完全親株式会社（連結配当規制適用会社に限る。）の子会社である場合にあっては、零）
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(iii)
the amount of liabilities recorded pursuant to the provisions of Article 12 of the Regulation on Corporate Accounting (zero if the Wholly-Owned Subsidiary Company Resulting from a Share Exchange is a Subsidiary Company of the Wholly-Owning Parent Stock Company in the Share Exchange (limited to Companies Receiving the Application of Consolidated Dividend Regulations)).
法第七百九十五条第二項第三号に規定する法務省令で定める額は、第一号及び第二号に掲げる額の合計額から第三号に掲げる額を減じて得た額とする。
The amount prescribed by Order of the Ministry of Justice as established in Article 795, paragraph (2), item (iii) of the Act is the amount obtained by subtracting the amount listed in item (iii) from the total amount of the amounts listed in item (i) and item (ii):
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一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額から法第七百九十五条第二項第二号の株式等（社債（吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を除く。）に限る。）につき会計帳簿に付すべき額を減じて得た額
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(i)
the amount obtained by subtracting the amount to be entered in the accounting books regarding the Shares, etc. of Article 795, paragraph (2), item (ii) of the Act (limited to Bonds (excluding Bonds held by a Stock Company Surviving a Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split)) from the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of the Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
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二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の負債の部に計上すべき額
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(ii)
the amount to be recorded in the section on liabilities of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
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一
吸収合併又は吸収分割の直後に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額
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(i)
the amount to be recorded in the section on assets of the balance sheet if the balance sheet of a Stock Company Surviving an Absorption-type Merger or a Stock Company Succeeding in an Absorption-Type Split is deemed to have been prepared immediately after the Absorption-type Merger or Absorption-type Company Split;
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二
吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社の貸借対照表の作成があったものとする場合における当該貸借対照表の資産の部に計上すべき額から法第七百九十五条第二項第二号に規定する金銭等（同号の株式等のうち吸収合併又は吸収分割の直前に吸収合併存続株式会社又は吸収分割承継株式会社が有していた社債を含む。）の帳簿価額を減じて得た額
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(ii)
the amount obtained by subtracting the book value of the Monies, etc. prescribed in Article 795, paragraph (2), item (ii) of the Act (including the Bonds held by a Stock Company Surviving an Absorption-type Merger or the Stock Company Succeeding in an Absorption-Type Split immediately before the absorption-type merger or absorption-type company split, among the Shares, etc. of the same item) from the amount to be recorded in the section on assets of the balance sheet if the balance sheet of the Stock Company Surviving the Absorption-type Merger or the Stock Company Succeeding in the Absorption-Type Split is deemed to have been prepared immediately before the Absorption-type Merger or Absorption-type Company Split.
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一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
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(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
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二
前項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
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(ii)
the amount obtained by subtracting the amount listed in item (ii) of the preceding paragraph from the amount listed in item (i) of the same paragraph.
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一
第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
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(i)
the amount obtained by subtracting the amount listed in paragraph (1) item (ii) from the amount listed in item (i) of the same paragraph;
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二
第二項第一号に掲げる額から同項第二号に掲げる額を減じて得た額
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(ii)
the amount obtained by subtracting the amount listed in paragraph (2) item (ii) from the amount listed in item (i) of the same paragraph.
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一
株式交換完全親株式会社が株式交換により取得する株式交換完全子会社の株式につき会計帳簿に付すべき額
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(i)
the amount to be entered in the accounting books regarding shares of the Wholly-Owned Subsidiary Company Resulting from a Share Exchange that the Wholly-Owning Parent Stock Company Resulting from a Share Exchange acquires through the Share Exchange;
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二
会社計算規則第十一条の規定により計上したのれんの額
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(ii)
the amount of goodwill recorded pursuant to the provisions of Article 11 of the Regulation on Corporate Accounting;
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三
会社計算規則第十二条の規定により計上する負債の額（株式交換完全子会社が株式交換完全親株式会社（連結配当規制適用会社に限る。）の子会社である場合にあっては、零）
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(iii)
the amount of liabilities recorded pursuant to the provisions of Article 12 of the Regulation on Corporate Accounting (zero if the Wholly-Owned Subsidiary Company Resulting from a Share Exchange is a Subsidiary Company of the Wholly-Owning Parent Stock Company in the Share Exchange (limited to Companies Receiving the Application of Consolidated Dividend Regulations)).
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