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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
(総資産額) 第二百十八条の六
法第八百四十七条の三第四項に規定する法務省令で定める方法は、同項の日（以下この条において「算定基準日」という。）における株式会社の最終完全親会社等の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当該最終完全親会社等の総資産額とする方法とする。
Total Amount of Assets Article 218-6
The means prescribed by Order of the Ministry of Justice as established in Article 847-3, paragraph (4) of the Act is that of treating as the total amount of assets of an Ultimate, Wholly-Owning Parent Company, etc. of the stock company 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) of the Ultimate, Wholly-Owning Parent Company, etc. on the day set forth in the same paragraph (hereinafter referred to as the "calculation reference date" in this Article):
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一
資本金の額
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(i)
amount of stated capital;
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二
資本準備金の額
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(ii)
amount of capital reserves;
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三
利益準備金の額
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(iii)
amount of retained earnings reserves;
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四
法第四百四十六条に規定する剰余金の額
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(iv)
amount of surplus established in Article 446 of the Act;
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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、当該最終完全親会社等の成立の日。以下この条において同じ。）における評価・換算差額等に係る額
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(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) (in cases where there is no Most Recent Business Year, the day of formation of the Ultimate, Wholly-Owning Parent Company, etc.; hereinafter the same applies in this Article);
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六
新株予約権の帳簿価額
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(vi)
book value of Share Options;
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七
最終事業年度の末日において負債の部に計上した額
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(vii)
the amount recorded in the section on liabilities on the last day of the Most Recent Business Year;
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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
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(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;
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九
自己株式及び自己新株予約権の帳簿価額の合計額
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(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当該最終完全親会社等が清算株式会社である場合における法第八百四十七条の三第四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 847-3, paragraph (4) of the Act if the Ultimate, Wholly-Owning Parent Company, etc. 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 total amount of assets of the stock company.
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一
資本金の額
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(i)
amount of stated capital;
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二
資本準備金の額
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(ii)
amount of capital reserves;
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三
利益準備金の額
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(iii)
amount of retained earnings reserves;
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四
法第四百四十六条に規定する剰余金の額
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(iv)
amount of surplus established in Article 446 of the Act;
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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、当該最終完全親会社等の成立の日。以下この条において同じ。）における評価・換算差額等に係る額
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(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) (in cases where there is no Most Recent Business Year, the day of formation of the Ultimate, Wholly-Owning Parent Company, etc.; hereinafter the same applies in this Article);
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六
新株予約権の帳簿価額
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(vi)
book value of Share Options;
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七
最終事業年度の末日において負債の部に計上した額
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(vii)
the amount recorded in the section on liabilities on the last day of the Most Recent Business Year;
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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
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(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;
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九
自己株式及び自己新株予約権の帳簿価額の合計額
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(ix)
total book value of Treasury Shares and the Stock Company's Own Share Options.
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