会社法施行規則 - 純資産の額 - 第百九十六条 | タックスチャンネル

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(純資産の額)
第百九十六条法第七百九十六条第二項第二号に規定する法務省令で定める方法は、算定基準日（吸収合併契約、吸収分割契約又は株式交換契約を締結した日（当該これらの契約により当該これらの契約を締結した日と異なる時（当該これらの契約を締結した日後から当該吸収合併、吸収分割又は株式交換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六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が五百万円を下回る場合にあっては、五百万円）をもって存続株式会社等（法第七百九十四条第一項に規定する存続株式会社等をいう。以下この条において同じ。）の純資産額とする方法とする。

Amount of Net Assets
Article 196 The means prescribed by Order of the Ministry of Justice as established in Article 796, paragraph (2), item (ii) of the Act is that of treating as the amount of the net assets of a Surviving Stock Company, etc. (meaning Surviving Stock Company, etc. established in Article 794, paragraph (1) of the Act; hereinafter the same applies in this Article) the amount obtained by subtracting the amount listed in item (vii) from the total amount of the amounts listed in item (i) through item (vi) on the calculation reference date (meaning the date on which the Absorption-type Merger agreement, the Absorption-type Company Split agreement, or the share exchange agreement was concluded (if a time differing from the date on which the these agreements were concluded is prescribed by these agreements, the time (limited to the time from the date on which the these agreements were concluded until immediately prior to the time at which the Absorption-type Merger, Absorption-type Company Split, or Share Exchange becomes effective) hereinafter the same applies in this Article)) (if the amount is less than five million yen, five million yen): 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））の末日（最終事業年度がない場合にあっては、存続株式会社等の成立の日）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)) (in cases where there is no Most Recent Business Year, the day of formation of the Surviving Stock Company, etc.); 六新株予約権の帳簿価額 (vi) book value of Share Options; 七自己株式及び自己新株予約権の帳簿価額の合計額 (vii) total book value of Treasury Shares and the Stock Company's Own Share Options.