会社計算規則(平成十八年法務省令第十三号)
Regulations for Corporate Accounting(Ministry of Justice Order No. 13 of 2006)
最終更新:令和三年法務省令第一号
Last Version: Ministry of Justice Order No. 1 of 2021
TOC
History
-
▶Main Provision
-
▶
-
▶Part II Accounting Books
-
▶
-
▶
-
▶Chapter III Net Assets
-
▶
-
▶
-
▶
-
▶
-
▶
-
▶
-
▶
-
▶
-
▶
-
▶
-
-
▶
-
-
▶
-
▶
-
▶
-
▶
-
▶
-
▶
-
-
June 17, 2024
- Last Version: Ministry of Justice Order No. 1 of 2021
- Translated Date: September 29, 2023
- Dictionary Version: 14.0
-
May 8, 2023
- Last Version: Ministry of Justice Order No. 37 of 2020
- Translated Date: July 27, 2022
- Dictionary Version: 14.0
-
November 29, 2021
- Last Version: Ministry of Justice Order No. 27 of 2018
- Translated Date: March 12, 2020
- Dictionary Version: 14.0
-
March 5, 2019
- Last Version: Ministry of Justice Order No. 6 of 2015
- Translated Date: May 9, 2018
- Dictionary Version: 13.0
-
March 31, 2017
- Last Version: Ordinance of the Ministry of Justice No. 22 of 2009
- Translated Date: March 24, 2010
- Dictionary Version: 4.0
会社計算規則
Regulations for Corporate Accounting
Regulations for Corporate Accounting
平成十八年二月七日法務省令第十三号
Ministry of Justice Order No. 13 of February 7, 2006
Ministry of Justice Order No. 13 of February 7, 2006
目次
Table of Contents
第一編 総則 (第一条―第三条)
Part I General Provisions (Articles 1 to 3)
第二編 会計帳簿
Part II Accounting Books
第一章 総則 (第四条)
Chapter I General Provisions (Article 4)
第二章 資産及び負債
Chapter II Assets and Liabilities
第一節 資産及び負債の評価
Section 1 Valuation of Assets and Liabilities
第一款 通則 (第五条・第六条)
Subsection 1 General Rules (Articles 5 and 6)
第二款 組織変更等の際の資産及び負債の評価 (第七条―第十条)
Subsection 2 Valuation of Assets and Liabilities upon Entity Conversion (Articles 7 to 10)
第二節 のれん (第十一条)
Section 2 Goodwill (Article 11)
第三節 株式及び持分に係る特別勘定 (第十二条)
Section 3 Special Accounts for Shares and Equity Interests (Article 12)
第三章 純資産
Chapter III Net Assets
第一節 株式会社の株主資本
Section 1 Shareholders' Equity in Stock Companies
第一款 株式の交付等 (第十三条―第二十一条)
Subsection 1 Delivery of Shares (Articles 13 to 21)
第二款 剰余金の配当 (第二十二条・第二十三条)
Subsection 2 Dividends from Surplus (Articles 22 and 23)
第三款 自己株式 (第二十四条)
Subsection 3 Treasury Shares (Article 24)
第四款 株式会社の資本金等の額の増減 (第二十五条―第二十九条)
Subsection 4 Increases or Decreases in the Amount of Stated Capital of Stock Companies (Articles 25 to 29)
第二節 持分会社の社員資本 (第三十条―第三十二条)
Section 2 Members' Equity in Membership Companies (Articles 30 to 32)
第三節 組織変更に際しての株主資本及び社員資本 (第三十三条・第三十四条)
Section 3 Shareholders' Equity and Members' Equity upon Entity Conversion (Articles 33 and 34)
第四節 吸収合併、吸収分割、株式交換及び株式交付に際しての株主資本及び社員資本
Section 4 Shareholders' Equity and Members' Equity upon the Absorption-Type Merger, Absorption-Type Company Split, Share Exchange, and Share Delivery
第一款 吸収合併 (第三十五条・第三十六条)
Subsection 1 Absorption-Type Mergers (Articles 35 and 36)
第二款 吸収分割 (第三十七条・第三十八条)
Subsection 2 Absorption-Type Company Split (Articles 37 and 38)
第三款 株式交換 (第三十九条)
Subsection 3 Share Exchange (Article 39)
第四款 株式交付 (第三十九条の二)
Subsection 4 Share Delivery (Article 39-2)
第五節 吸収分割会社等の自己株式の処分 (第四十条―第四十二条)
Section 5 Disposal of Treasury Shares of a Company Splitting in the Absorption-Type Split, Etc. (Articles 40 to 42)
第五節の二 取締役等の報酬等として株式を交付する場合の株主資本 (第四十二条の二・第四十二条の三)
Section 5-2 Shareholders' Equity in Cases When Shares are Delivered as Remunerations for Director, Etc. (Articles 42-2 and 42-3)
第六節 設立時の株主資本及び社員資本
Section 6 Shareholders' Equity and Members' Equity at the Time of Incorporation
第一款 通常の設立 (第四十三条・第四十四条)
Subsection 1 Ordinary Incorporation (Articles 43 and 44)
第二款 新設合併 (第四十五条―第四十八条)
Subsection 2 Consolidation-Type Merger (Articles 45 to 48)
第三款 新設分割 (第四十九条―第五十一条)
Subsection 3 Incorporation-Type Company Split (Articles 49 to 51)
第四款 株式移転 (第五十二条)
Subsection 4 Share Transfer (Article 52)
第七節 評価・換算差額等又はその他の包括利益累計額 (第五十三条・第五十四条)
Section 7 Valuation and Translation Differences or Other Comprehensive Accumulated Income (Articles 53 and 54)
第七節の二 株式引受権 (第五十四条の二)
Section 7-2 Share Award Rights (Article 54-2)
第八節 新株予約権 (第五十五条)
Section 8 Share Options (Article 55)
第四章 更生計画に基づく行為に係る計算に関する特則 (第五十六条)
Chapter IV Special Provisions on Calculations Concerning Acts Based on Reorganization Plans (Article 56)
第三編 計算関係書類
Part III Accounting Documents
第一章 総則
Chapter I General Provisions
第一節 表示の原則 (第五十七条)
Section 1 Principles of Presentation (Article 57)
第二節 株式会社の計算書類 (第五十八条―第六十条)
Section 2 Stock Company Financial Statements (Articles 58 to 60)
第三節 株式会社の連結計算書類 (第六十一条―第六十九条)
Section 3 Stock Company Consolidated Financial Statements (Articles 61 to 69)
第四節 持分会社の計算書類 (第七十条・第七十一条)
Section 4 Membership Company Financial Statements (Articles 70 and 71)
第二章 貸借対照表等 (第七十二条―第八十六条)
Chapter II Balance Sheets, Etc. (Articles 72 to 86)
第三章 損益計算書等 (第八十七条―第九十五条)
Chapter III Profit and Loss Statements, Etc. (Articles 87 to 95)
第四章 株主資本等変動計算書等 (第九十六条)
Chapter IV Statement of Changes in Shareholders' Equity, Etc (Article 96)
第五章 注記表 (第九十七条―第百十六条)
Chapter V Tables of Explanatory Notes (Articles 97 to 116)
第六章 附属明細書 (第百十七条)
Chapter VI Attached Detailed Statements (Article 117)
第七章 雑則 (第百十八条―第百二十条の三)
Chapter VII Miscellaneous Provisions (Articles 118 to 120-3)
第四編 計算関係書類の監査
Part IV Audits of Accounting Documents
第一章 通則 (第百二十一条)
Chapter I General Rules (Article 121)
第二章 会計監査人設置会社以外の株式会社における監査 (第百二十二条―第百二十四条)
Chapter II Audits in Stock Companies Other than a Company with Financial Auditors (Articles 122 to 124)
第三章 会計監査人設置会社における監査 (第百二十五条―第百三十二条)
Chapter III Audits in Companies with Financial Auditors (Articles 125 to 132)
第五編 計算書類の株主への提供及び承認の特則に関する要件
Part V Provision to Shareholders of Financial Statements, and Requirements Related to the Special Provisions on Approval of Financial Statements
第一章 計算書類等の株主への提供 (第百三十三条―第百三十四条)
Chapter I Provision to Shareholders of Financial Statements (Articles 133 to 134)
第二章 計算書類等の承認の特則に関する要件 (第百三十五条)
Chapter II Requirements Related to the Special Provisions on Approval of Financial Statements (Article 135)
第六編 計算書類の公告等
Part VI Public Notice of Financial Statements
第一章 計算書類の公告 (第百三十六条)
Chapter I Public Notice of Financial Statements (Article 136)
第二章 計算書類の要旨の公告
Chapter II Public Notice of Summaries of Financial Statements
第一節 総則 (第百三十七条)
Section 1 General Provisions (Article 137)
第二節 貸借対照表の要旨 (第百三十八条―第百四十二条)
Section 2 Balance Sheet Summaries (Articles 138 to 142)
第三節 損益計算書の要旨 (第百四十三条)
Section 3 Summaries of Profit and Loss Statements (Article 143)
第四節 雑則 (第百四十四条―第百四十六条)
Section 4 Miscellaneous Provisions (Articles 144 to 146)
第三章 雑則 (第百四十七条―第百四十八条)
Chapter III Miscellaneous Provisions (Articles 147 and 148)
第七編 株式会社の計算に係る計数等に関する事項
Part VII Matters Related to Figures in Accounting for Stock Companies
第一章 株式会社の剰余金の額 (第百四十九条―第百五十条)
Chapter I Amount of Surplus in a Stock Company (Articles 149 and 150)
第二章 資本金等の額の減少 (第百五十一条―第百五十二条)
Chapter II Reductions in the Amount of Stated Capital (Articles 151 and 152)
第三章 剰余金の処分 (第百五十三条)
Chapter III Appropriation of Surplus (Article 153)
第四章 剰余金の配当に際しての金銭分配請求権 (第百五十四条)
Chapter IV Right to Demand Distribution of Money upon Payment of Dividends from Surplus (Article 154)
第五章 剰余金の分配を決定する機関の特則に関する要件 (第百五十五条)
Chapter V Requirements Related to the Special Provisions on Organs That Decide Distributions of Surplus (Article 155)
第六章 分配可能額 (第百五十六条―第百六十一条)
Chapter VI Distributable Amounts (Articles 156 to 161)
第八編 持分会社の計算に係る計数等に関する事項 (第百六十二条―第百六十六条)
Part VIII Matters Related to Figures in Accounting for Membership Companies (Articles 162 to 166)
Based on the provisions of the Companies Act (Act No. 86 of 2005), the Regulations on Corporate Accounting are established as follows.
第一編 総則
Part I General Provisions
(目的)
(Purpose)
第一条この省令は、会社法(平成十七年法律第八十六号。以下「法」という。)の規定により委任された会社の計算に関する事項その他の事項について、必要な事項を定めることを目的とする。
Article 1The purpose of this Ministerial Order is to provide for the necessary regulations for corporate accounting and other matters delegated pursuant to the provisions of the Companies Act (Act No. 86 of 2005; referred to below as "the Act").
(定義)
(Definitions)
第二条この省令において「会社」、「外国会社」、「子会社」、「親会社」、「公開会社」、「取締役会設置会社」、「会計参与設置会社」、「監査役設置会社」、「監査役会設置会社」、「会計監査人設置会社」、「監査等委員会設置会社」、「指名委員会等設置会社」、「種類株式発行会社」、「取得請求権付株式」、「取得条項付株式」、「新株予約権」、「新株予約権付社債」、「社債」、「配当財産」、「組織変更」、「吸収分割」、「新設分割」又は「電子公告」とは、それぞれ法第二条に規定する会社、外国会社、子会社、親会社、公開会社、取締役会設置会社、会計参与設置会社、監査役設置会社、監査役会設置会社、会計監査人設置会社、監査等委員会設置会社、指名委員会等設置会社、種類株式発行会社、取得請求権付株式、取得条項付株式、新株予約権、新株予約権付社債、社債、配当財産、組織変更、吸収分割、新設分割又は電子公告をいう。
Article 2(1)In this Ministerial Order, "company", "foreign company", "subsidiary company", "parent company", "public company", "company with a board of directors", "company with accounting advisor", "company with company auditor", "company with a board of company auditors", "company with financial auditor", "company with an audit and supervisory committee", "company with a nominating committee, etc.", "company issuing classes of shares", "shares with put options", "shares subject to call", "share options", "bonds with share options", "bonds", "dividend property", "entity conversion", "absorption-type company split", "incorporation-type company split", and "electronic public notice" means a company, foreign company, subsidiary company, parent company, public company, company with a board of directors, company with accounting advisor, company with company auditor, company with a board of company auditors, company with financial auditor, company with an audit and supervisory committee, company with a nominating committee, etc., company issuing classes of shares, shares with put options, shares subject to call, share options, bonds with share options, bonds, dividend property, entity conversion, absorption-type company split, incorporation-type company split, and electronic public notice as provided in Article 2 of the Act, respectively.
2この省令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
(2)In this Ministerial Order, the meanings of the terms stated in the following items are as prescribed respectively in those items:
一発行済株式 法第二条第三十一号に規定する発行済株式をいう。
(i)"issued shares" means issued shares as provided in Article 2, item (xxxi) of the Act;
二電磁的方法 法第二条第三十四号に規定する電磁的方法をいう。
(ii)"electronic or magnetic means" means electronic or magnetic means as provided in Article 2, item (xxxiv) of the Act;
三設立時発行株式 法第二十五条第一項第一号に規定する設立時発行株式をいう。
(iii)"shares issued at incorporation" means shares issued at incorporation as provided in Article 25, paragraph (1), item (i) of the Act;
四電磁的記録 法第二十六条第二項に規定する電磁的記録をいう。
(iv)"electronic or magnetic records" means the electronic or magnetic records as provided in Article 26, paragraph (2) of the Act;
五自己株式 法第百十三条第四項に規定する自己株式をいう。
(v)"treasury shares" means treasury shares as provided in Article 113, paragraph (4) of the Act;
六親会社株式 法第百三十五条第一項に規定する親会社株式をいう。
(vi)"parent company shares" means a parent company's shares as provided in Article 135, paragraph (1) of the Act;
七金銭等 法第百五十一条第一項に規定する金銭等をいう。
(vii)"monies, etc." means the monies, etc. as provided in Article 151, paragraph (1) of the Act;
八全部取得条項付種類株式 法第百七十一条第一項に規定する全部取得条項付種類株式をいう。
(viii)"shares subject to class-wide call" means shares subject to class-wide call as provided in Article 171, paragraph (1) of the Act;
九株式無償割当て 法第百八十五条に規定する株式無償割当てをいう。
(ix)"allotment of shares without contribution" means the allotment of shares without contribution as provided in Article 185 of the Act;
十単元未満株式売渡請求 法第百九十四条第一項に規定する単元未満株式売渡請求をいう。
(x)"demand for the sale of shares less than one unit" means a demand for the sale of shares less than one unit as provided in Article 194, paragraph (1) of the Act;
十一募集株式 法第百九十九条第一項に規定する募集株式をいう。
(xi)"shares for subscription" means shares for subscription as provided in Article 199, paragraph (1) of the Act;
十二募集新株予約権 法第二百三十八条第一項に規定する募集新株予約権をいう。
(xii)"share options for subscription" means share options for subscription as provided in Article 238, paragraph (1) of the Act;
十三自己新株予約権 法第二百五十五条第一項に規定する自己新株予約権をいう。
(xiii)"own share options" means a stock company's own share options as provided in Article 255, paragraph (1) of the Act;
十四取得条項付新株予約権 法第二百七十三条第一項に規定する取得条項付新株予約権をいう。
(xiv)"share options subject to call" means share options subject to call as provided in Article 273, paragraph (1) of the Act;
十五新株予約権無償割当て 法第二百七十七条に規定する新株予約権無償割当てをいう。
(xv)"allotment of share options without contribution" means the allotment of share options without contribution as provided in Article 277 of the Act;
十五の二電子提供措置 法第三百二十五条の二に規定する電子提供措置をいう。
(xv)-2"measures for electronic provision" means a measures for electronic provision as provided in Article 325-2 of the Act;
十六報酬等 法第三百六十一条第一項に規定する報酬等をいう。
(xvi)"remunerations" means remunerations as provided in Article 361, paragraph (1) of the Act;
十七臨時計算書類 法第四百四十一条第一項に規定する臨時計算書類をいう。
(xvii)"provisional financial statements" means provisional financial statements as provided in Article 441, paragraph (1) of the Act;
十八臨時決算日 法第四百四十一条第一項に規定する臨時決算日をいう。
(xviii)"provisional account closing day" means a provisional account closing day as provided in Article 441, paragraph (1) of the Act;
十九連結計算書類 法第四百四十四条第一項に規定する連結計算書類をいう。
(xix)"consolidated financial statements" means consolidated financial statements as provided in Article 444, paragraph (1) of the Act;
二十準備金 法第四百四十五条第四項に規定する準備金をいう。
(xx)"reserves" means reserves as provided in Article 445, paragraph (4) of the Act;
二十一分配可能額 法第四百六十一条第二項に規定する分配可能額をいう。
(xxi)"distributable amount" means the distributable amount as provided in Article 461, paragraph (2) of the Act;
二十二持分会社 法第五百七十五条第一項に規定する持分会社をいう。
(xxii)"membership company" means a membership company as provided in Article 575, paragraph (1) of the Act;
二十三持分払戻額 法第六百三十五条第一項に規定する持分払戻額をいう。
(xxiii)"partnership interest refund amount" means the partnership interest refund amount as provided in Article 635, paragraph (1) of the Act;
二十四組織変更後持分会社 法第七百四十四条第一項第一号に規定する組織変更後持分会社をいう。
(xxiv)"membership company after entity conversion" means a membership company after entity conversion as provided in Article 744, paragraph (1), item (i) of the Act;
二十五組織変更後株式会社 法第七百四十六条第一項第一号に規定する組織変更後株式会社をいう。
(xxv)"stock company after entity conversion" means a stock company after entity conversion as provided in Article 746, paragraph (1), item (i) of the Act;
二十六社債等 法第七百四十六条第一項第七号ニに規定する社債等をいう。
(xxvi)"bonds, etc." means bonds, etc. as provided in Article 746, paragraph (1), item (vii), (d) of the Act;
二十七吸収分割承継会社 法第七百五十七条に規定する吸収分割承継会社をいう。
(xxvii)"company succeeding in the absorption-type split" means a company succeeding in the absorption-type split in Article 757 of the Act;
二十八吸収分割会社 法第七百五十八条第一号に規定する吸収分割会社をいう。
(xxviii)"company splitting in the absorption-type split" means a company splitting in the absorption-type split as provided in Article 758, item (i) of the Act;
二十九新設分割設立会社 法第七百六十三条第一項に規定する新設分割設立会社をいう。
(xxix)"company incorporated in the incorporation-type split" means a company incorporated in the incorporation-type split as provided in Article 763 paragraph (1) of the Act;
三十新設分割会社 法第七百六十三条第一項第五号に規定する新設分割会社をいう。
(xxx)"company splitting in the incorporation-type split" means the company splitting in the incorporation-type split as provided in Article 763, paragraph (1), item (v) of the Act and
三十一新株予約権等 法第七百七十四条の三第一項第七号に規定する新株予約権等をいう。
(xxxi)"share options, etc." means share options, etc. as provided in Article 774-3, paragraph (1), item (vii) of the Act.
3この省令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
(3)In this Ministerial Order, the meanings of the terms stated in the following items are prescribed respectively in those items:
一最終事業年度 次のイ又はロに掲げる会社の区分に応じ、当該イ又はロに定めるものをいう。
(i)"most recent business year" means the most recent business year as provided for in the following (a) or (b) in accordance with the categories of companies stated in (a) or (b):
イ株式会社 法第二条第二十四号に規定する最終事業年度
(a)stock companies: the most recent business year as provided in Article 2, item (xxiv) of the Act;
ロ持分会社 各事業年度に係る計算書類を作成した場合における当該事業年度のうち最も遅いもの
(b)membership companies: if financial statements concerning each business year have been prepared, the most recent among those business years;
二計算書類 次のイ又はロに掲げる会社の区分に応じ、当該イ又はロに定めるものをいう。
(ii)"financial statements" means financial statements as provided in the following (a) or (b), in accordance with the categories of companies stated in (a) or (b):
イ株式会社 法第四百三十五条第二項に規定する計算書類
(a)stock companies: the financial statements as provided in Article 435, paragraph (2) of the Act;
ロ持分会社 法第六百十七条第二項に規定する計算書類
(b)membership companies: the financial statements as provided in Article 617, paragraph (2) of the Act;
三計算関係書類 次に掲げるものをいう。
(iii)"accounting documents" means the following items:
イ成立の日における貸借対照表
(a)the balance sheet on the date of formation;
ロ各事業年度に係る計算書類及びその附属明細書
(b)the financial statements and its attached detailed statements concerning each business year;
ハ臨時計算書類
(c)provisional financial statements;
ニ連結計算書類
(d)consolidated financial statements;
四吸収合併 法第二条第二十七号に規定する吸収合併(会社が会社以外の法人とする合併であって、合併後会社が存続するものを含む。)をいう。
(iv)"absorption-type merger" means the absorption-type merger (including one in which a company merges with a corporation which is not a company, and the company survives the merger) as provided in Article 2, item (xxvii) of the Act;
五新設合併 法第二条第二十八号に規定する新設合併(会社が会社以外の法人とする合併であって、合併後会社が設立されるものを含む。)をいう。
(v)"consolidation-type merger" means the consolidation-type merger (including one in which a company merges with a corporation which is not a company, and the company is incorporated in the merger) as provided in Article 2, item (xxviii) of the Act;
六株式交換 法第二条第三十一号に規定する株式交換(保険業法(平成七年法律第百五号)第九十六条の五第一項に規定する組織変更株式交換を含む。)をいう。
(vi)"share exchange" means a share exchange (including a share exchange upon entity conversion as provided in Article 96-5, paragraph (1) of the Insurance Business Act (Act No. 105 of 1995)) as provided in Article 2, item (xxxi) of the Act;
七株式移転 法第二条第三十二号に規定する株式移転(保険業法第九十六条の八第一項に規定する組織変更株式移転を含む。)をいう。
(vii)"share transfer" means a share transfer (including a share transfer upon entity conversion as provided in Article 96-8, paragraph (1) of the Insurance Business Act) as provided in Article 2, item (xxxii) of the Act;
八株式交付 法第二条第三十二号の二に規定する株式交付(保険業法第九十六条の九の二第一項に規定する組織変更株式交付を含む。)をいう。
(viii)"share delivery" means a share delivery provided in Article 2, item (xxxii)-2 of the Act (including a share delivery on entity conversion as provided in Article 96-9-2, paragraph (1) of the Insurance Business Act);
九吸収合併存続会社 法第七百四十九条第一項に規定する吸収合併存続会社(会社以外の法人とする吸収合併後存続する会社を含む。)をいう。
(ix)"company surviving absorption-type merger" means any company surviving the absorption-type merger (including a company that survives after the absorption-type merger with a corporation which is not a company) as provided in Article 749, paragraph (1) of the Act;
十吸収合併消滅会社 法第七百四十九条第一項第一号に規定する吸収合併消滅会社(会社以外の法人とする吸収合併により消滅する会社以外の法人を含む。)をいう。
(x)"company disappearing in the absorption-type merger" means any company disappearing in the absorption-type merger (including a corporation which is not a company that disappears in the absorption-type merger with a corporation which is not a company) as provided in Article 749, paragraph (1), item (i) of the Act;
十一新設合併設立会社 法第七百五十三条第一項に規定する新設合併設立会社(会社以外の法人とする新設合併により設立される会社を含む。)をいう。
(xi)"company incorporated in the consolidation-type merger" means any company incorporated in the consolidation-type merger (including a company that is incorporated through the consolidation-type merger with a corporation which is not a company) as provided in Article 753, paragraph (1) of the Act;
十二新設合併消滅会社 法第七百五十三条第一項第一号に規定する新設合併消滅会社(会社以外の法人とする新設合併により消滅する会社以外の法人を含む。)をいう。
(xii)"company disappearing in the consolidation-type merger" means any company disappearing in the consolidation-type merger (including a corporation which is not a company that disappears in the consolidation-type merger with a corporation which is not a company) as provided in Article 753, paragraph (1), item (i) of the Act;
十三株式交換完全親会社 法第七百六十七条に規定する株式交換完全親会社(保険業法第九十六条の五第一項に規定する組織変更株式交換完全親会社を含む。)をいう。
(xiii)"wholly owning parent company resulting from a share exchange" means any wholly owning parent company resulting from a share exchange (including the wholly owning parent company resulting from a share exchange on entity conversion as provided in Article 96-5, paragraph (2) of the Insurance Business Act) as provided in Article 767 of the Act;
十四株式交換完全子会社 法第七百六十八条第一項第一号に規定する株式交換完全子会社(保険業法第九十六条の五第二項に規定する組織変更株式交換完全親会社にその株式の全部を取得されることとなる株式会社を含む。)をいう。
(xiv)"wholly owned subsidiary company resulting from a share exchange" means any wholly owned subsidiary company resulting from a share exchange (including a stock company for which all of whose shares are acquired by the wholly owning parent company resulting from the share exchange on entity conversion as provided in Article 96-5, paragraph (2) of the Insurance Business Act) as provided in Article 768, paragraph (1), item (i) of the Act;
十五株式移転設立完全親会社 法第七百七十三条第一項第一号に規定する株式移転設立完全親会社(保険業法第九十六条の九第一項第一号に規定する組織変更株式移転設立完全親会社を含む。)をいう。
(xv)"wholly owning parent company incorporated in a share transfer" means the wholly owning parent company incorporated in a share transfer (including the wholly owning parent company incorporated in a share transfer on entity conversion as provided in Article 96-9, paragraph (1), item (i) of the Insurance Business Act) as provided in Article 773, paragraph (1), item (i) of the Act;
十六株式移転完全子会社 法第七百七十三条第一項第五号に規定する株式移転完全子会社(保険業法第九十六条の九第一項第一号に規定する組織変更株式移転設立完全親会社にその発行する株式の全部を取得されることとなる株式会社を含む。)をいう。
(xvi)"wholly owned subsidiary company resulting from a share transfer" means a wholly owned subsidiary company resulting from a share transfer (including a stock company for which all of whose issued shares are to be acquired by the wholly owning parent company incorporated in a share transfer on entity conversion as provided in Article 96-9, paragraph (1), item (i) of the Insurance Business Act) as provided in Article 773, paragraph (1), item (v) of the Act;
十七株式交付親会社 法第七百七十四条の三第一項第一号に規定する株式交付親会社(保険業法第九十六条の九の二第一項に規定する組織変更株式交付をする相互会社を含む。)をいう。
(xvii)"share delivery parent company" means a share delivery parent company provided in Article 774-3, paragraph (1), item (i) of the Act (including a mutual company implementing a share delivery on entity conversion as provided in Article 96-9-2, paragraph (1) of the Insurance Business Act);
十八株式交付子会社 法第七百七十四条の三第一項第一号に規定する株式交付子会社(保険業法第九十六条の九の二第二項に規定する組織変更株式交付子会社を含む。)をいう。
(xviii)"share delivery subsidiary" means a share delivery subsidiary provided in Article 774-3, paragraph (1), item (i) of the Act (including a subsidiary company implementing a share delivery on entity conversion as provided in Article 96-9-2, paragraph (2) of the Insurance Business Act);
十九会社等 会社(外国会社を含む。)、組合(外国における組合に相当するものを含む。)その他これらに準ずる事業体をいう。
(xix)"company, etc." means a company (including a foreign company), partnership (including entities equivalent to a partnership in foreign countries), or other business entities equivalent to those;
二十株主等 株主及び持分会社の社員その他これらに相当する者をいう。
(xx)"shareholders, etc." means shareholders and members of membership companies, and other similar persons;
二十一関連会社 会社が他の会社等の財務及び事業の方針の決定に対して重要な影響を与えることができる場合における当該他の会社等(子会社を除く。)をいう。
(xxi)"affiliated company" means another company, etc. (excluding a subsidiary company), when a company can exert material impact on that other company's decisions on financial and business policies;
二十二連結子会社 連結の範囲に含められる子会社をいう。
(xxii)"consolidated subsidiary company" means a subsidiary company that falls within the scope of a consolidation;
二十三非連結子会社 連結の範囲から除かれる子会社をいう。
(xxiii)"unconsolidated subsidiary company" means a subsidiary company that is outside the scope of a consolidation;
二十四連結会社 当該株式会社及びその連結子会社をいう。
(xxiv)"consolidated company" means the relevant stock company and its consolidated subsidiary companies;
二十五関係会社 当該株式会社の親会社、子会社及び関連会社並びに当該株式会社が他の会社等の関連会社である場合における当該他の会社等をいう。
(xxv)"associated company" means a company that is the relevant stock company's parent company, subsidiary companies affiliated companies, as well as a company, etc. for which the relevant stock company is an affiliated company;
二十六持分法 投資会社が、被投資会社の純資産及び損益のうち当該投資会社に帰属する部分の変動に応じて、その投資の金額を各事業年度ごとに修正する方法をいう。
(xxvi)"means of adjusting equity" means the method used by an investing company to amend the amount of its investment in another company each business year due to changes in the portion owned by the investing company with regard to the net assets, profits and losses of the other company;
二十七税効果会計 貸借対照表又は連結貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等(法人税、住民税及び事業税(利益に関連する金額を課税標準として課される事業税をいう。)をいう。以下同じ。)の金額を適切に期間配分することにより、法人税等を控除する前の当期純利益の金額と法人税等の金額を合理的に対応させるための会計処理をいう。
(xxvii)"tax effect accounting" means, when there is a variance between the amounts of assets and liabilities recorded in the balance sheet or the consolidated balance sheet and the amounts of assets and liabilities that are the results of the calculation of taxable income, accounts processing for the purposes of reasonably homologizing the amount of net profit for the current period before corporation tax, etc. (meaning corporation tax, residents tax and business tax (meaning business tax subject to a tax base which is an amount affiliated with profit); the same applies below) is deducted, and the amount of corporation tax, etc., through appropriate period allocation of the amount of corporation tax, etc. concerning the variance;
二十八ヘッジ会計 ヘッジ手段(資産(将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。)若しくは負債(将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。)又はデリバティブ取引に係る価格変動、金利変動及び為替変動による損失の危険を減殺することを目的とし、かつ、当該損失の危険を減殺することが客観的に認められる取引をいう。以下同じ。)に係る損益とヘッジ対象(ヘッジ手段の対象である資産若しくは負債又はデリバティブ取引をいう。)に係る損益を同一の会計期間に認識するための会計処理をいう。
(xxviii)"hedge accounting" means accounts processing for the purposes of recognizing, in that accounting period, profit and loss concerning hedging instruments (meaning transactions that aim to abate the risk of loss due to price fluctuations, interest rate fluctuations and currency exchange rate fluctuations concerning assets (including those which are reliably expected to occur in future transactions; the same applies below in this item) or liabilities (including those which are reliably expected to occur in future transactions; the same applies below in this item), or derivative transactions, and which are recognized as abating the risk of that loss; the same applies below) and profit and loss concerning hedging instrument subjects (meaning assets, or liabilities, or derivative transactions that are the subjects of hedging instruments);
二十九売買目的有価証券 時価の変動により利益を得ることを目的として保有する有価証券をいう。
(xxix)"trading securities" means securities held for the purpose of financial gain through changes in market value;
三十満期保有目的の債券 満期まで所有する意図をもって保有する債券(満期まで所有する意図をもって取得したものに限る。)をいう。
(xxx)"bond certificates held to maturity" means bond certificates held with the intention of ownership until maturity (limited to those that have been acquired with the intention of ownership until maturity);
三十一自己社債 会社が有する自己の社債をいう。
(xxxi)"reacquired bonds" means a company's bonds that the company itself holds;
三十二公開買付け等 金融商品取引法(昭和二十三年法律第二十五号)第二十七条の二第六項(同法第二十七条の二十二の二第二項において準用する場合を含む。)に規定する公開買付け及びこれに相当する外国の法令に基づく制度をいう。
(xxxii)"tender offer, etc." means a tender offer as provided in Article 27-2, paragraph (6) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (including as applied mutatis mutandis pursuant to Article 27-22-2, paragraph (2) of that Act), and systems based on foreign laws and regulations which corresponds to those;
三十三株主資本等 株式会社及び持分会社の資本金、資本剰余金及び利益剰余金をいう。
(xxxiii)"shareholders' equity, etc." means the stated capital, capital surplus and retained earnings of a stock company or membership company;
三十四株式引受権 取締役又は執行役がその職務の執行として株式会社に対して提供した役務の対価として当該株式会社の株式の交付を受けることができる権利(新株予約権を除く。)をいう。
(xxxiv)"share award right" means the right of a director or executive officer to receive the delivery of shares of a stock company in consideration for services rendered to the stock company in the course of execution of duties (excluding share options);
三十五支配取得 会社が他の会社(当該会社と当該他の会社が共通支配下関係にある場合における当該他の会社を除く。以下この号において同じ。)又は当該他の会社の事業に対する支配を得ることをいう。
(xxxv)"acquisition of control" means a first company's acquisition of control over a second company (excluding when the first company and the second company are under common control; the same applies below in this item) or the second company's business;
三十六共通支配下関係 二以上の者(人格のないものを含む。以下この号において同じ。)が同一の者に支配(一時的な支配を除く。以下この号において同じ。)をされている場合又は二以上の者のうちの一の者が他の全ての者を支配している場合における当該二以上の者に係る関係をいう。
(xxxvi)"under common control" means a relationship in which two or more persons (including those without legal personality; the same applies below in this item) are controlled by that person (excluding temporary control; the same applies below in this item), or a relationship in which, among two or more persons, one of the persons controls all other persons;
三十七吸収型再編 次に掲げる行為をいう。
(xxxvii)"absorption-type restructuring" means the acts stated below:
イ吸収合併
(a)absorption-type merger;
ロ吸収分割
(b)absorption-type company split;
ハ株式交換
(c)share exchange; and
ニ株式交付
(d)share delivery.
三十八吸収型再編受入行為 次に掲げる行為をいう。
(xxxviii)"acts of acceptance related to absorption-type restructuring" means the acts stated below:
イ吸収合併による吸収合併消滅会社の権利義務の全部の承継
(a)assumption of all of the rights and obligations of a company disappearing in the absorption-type merger through the absorption-type merger;
ロ吸収分割による吸収分割会社がその事業に関して有する権利義務の全部又は一部の承継
(b)assumption of all or part of the rights and obligations that a company splitting in the absorption-type split has related to its business through the absorption-type company split;
ハ株式交換による株式交換完全子会社の発行済株式全部の取得
(c)acquisition of all of the issued shares of a wholly owned subsidiary company resulting from a share exchange through a share exchange; and
ニ株式交付に際してする株式交付子会社の株式又は新株予約権等の譲受け
(d)acquisition of shares or share options, etc. of a share delivery subsidiary upon a share delivery.
三十九吸収型再編対象財産 次のイ又はロに掲げる吸収型再編の区分に応じ、当該イ又はロに定める財産をいう。
(xxxix)"property subject to absorption-type restructuring" means property as provided in the following (a) or (b) in accordance with the categories of absorption-type restructuring stated in (a) or (b):
イ吸収合併 吸収合併により吸収合併存続会社が承継する財産
(a)absorption-type merger: property succeeded to through the absorption-type merger by the company surviving absorption-type merger;
ロ吸収分割 吸収分割により吸収分割承継会社が承継する財産
(b)absorption-type company split: property succeeded to through the absorption-type company split by the company succeeding in the absorption-type split;
四十吸収型再編対価 次のイからニまでに掲げる吸収型再編の区分に応じ、当該イからニまでに定める財産をいう。
(xl)"consideration in the absorption-type restructuring" means property as provided in the following (a) through (d) in accordance with the categories of absorption-type restructuring stated in (a) through (d):
イ吸収合併 吸収合併に際して吸収合併存続会社が吸収合併消滅会社の株主等に対して交付する財産
(a)absorption-type merger: property delivered to shareholders, etc. of a company disappearing in the absorption-type merger by a company surviving the absorption-type merger when an absorption-type merger is effected;
ロ吸収分割 吸収分割に際して吸収分割承継会社が吸収分割会社に対して交付する財産
(b)absorption-type company split: property delivered to a company splitting in the absorption-type split by a company succeeding in the absorption-type split when the absorption-type company split is effected;
ハ株式交換 株式交換に際して株式交換完全親会社が株式交換完全子会社の株主に対して交付する財産
(c)share exchange: property delivered to the shareholders of a wholly owned subsidiary company resulting from a share exchange by a wholly owning parent company resulting from a share exchange when a share exchange is effected; and
ニ株式交付 株式交付に際して株式交付親会社が株式交付子会社の株式又は新株予約権等の譲渡人に対して交付する財産
(d)share delivery: property delivered upon a share delivery by a share delivery parent company to a transferor of shares or share options, etc. of a share delivery subsidiary.
四十一吸収型再編対価時価 吸収型再編対価の時価その他適切な方法により算定された吸収型再編対価の価額をいう。
(xli)"market value of consideration in the absorption-type restructuring" means the value of the consideration in the absorption-type restructuring calculated according to the market value of the consideration in the absorption-type restructuring or by another appropriate method;
四十二対価自己株式 吸収型再編対価として処分される自己株式をいう。
(xlii)"treasury shares used as consideration" means treasury shares disposed of as consideration in the absorption-type restructuring;
四十三先行取得分株式等 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定めるものをいう。
(xliii)"previously acquired shares, etc." means shares as provided in the following (a) or (b) in accordance with the categories of cases stated in (a) or (b):
イ吸収合併の場合 吸収合併の直前に吸収合併存続会社が有する吸収合併消滅会社の株式若しくは持分又は吸収合併の直前に吸収合併消滅会社が有する当該吸収合併消滅会社の株式
(a)in the case of the absorption-type merger: shares or equity interests of a company disappearing in the absorption-type merger which are held by the company surviving the absorption-type merger immediately before the absorption-type merger, or shares of a company disappearing in the absorption-type merger which are held by the relevant company disappearing in the absorption-type merger immediately before the absorption-type merger;
ロ新設合併の場合 各新設合併消滅会社が有する当該新設合併消滅会社の株式及び他の新設合併消滅会社の株式又は持分
(b)in the case of the consolidation-type merger: shares of each company disappearing in the consolidation-type merger that the relevant company disappearing in the consolidation-type merger holds, and the shares or equity interests of other companies disappearing in consolidation-type mergers;
四十四分割型吸収分割 吸収分割のうち、吸収分割契約において法第七百五十八条第八号又は第七百六十条第七号に掲げる事項を定めたものであって、吸収分割会社が当該事項についての定めに従い吸収型再編対価の全部を当該吸収分割会社の株主に対して交付するものをいう。
(xliv)"company split by absorption-type split-off" means, among absorption-type company splits, those in which in the absorption-type company split agreement the matters stated in Article 758, item (viii) or Article 760, item (vii) of the Act are specified, and the company splitting in the absorption-type split, in accordance with the provisions of those items, delivers to its shareholders all of the consideration in the absorption-type restructuring;
四十五新設型再編 次に掲げる行為をいう。
(xlv)"consolidation-type restructuring" means the acts stated below:
イ新設合併
(a)consolidation-type merger;
ロ新設分割
(b)incorporation-type company split;
ハ株式移転
(c)share transfer;
四十六新設型再編対象財産 次のイ又はロに掲げる新設型再編の区分に応じ、当該イ又はロに定める財産をいう。
(xlvi)"property subject to consolidation-type restructuring" means assets as provided in the following (a) or (b) in accordance with the categories of consolidation-type restructuring stated in (a) or (b):
イ新設合併 新設合併により新設合併設立会社が承継する財産
(a)consolidation-type merger: property succeeded to through the consolidation-type merger by the company incorporated in the consolidation-type merger;
ロ新設分割 新設分割により新設分割設立会社が承継する財産
(b)incorporation-type company split: property succeeded to through the incorporation-type company split by the company incorporated in the incorporation-type split;
四十七新設型再編対価 次のイからハまでに掲げる新設型再編の区分に応じ、当該イからハまでに定める財産をいう。
(xlvii)"consideration in a consolidation-type restructuring" refers to the property in the context of their categories as provided in (a) through (c) below:
イ新設合併 新設合併に際して新設合併設立会社が新設合併消滅会社の株主等に対して交付する財産
(a)consolidation-type merger: property delivered to shareholders, etc. of a company disappearing in the consolidation-type merger by a company incorporated in the consolidation-type merger when effected;
ロ新設分割 新設分割に際して新設分割設立会社が新設分割会社に対して交付する財産
(b)incorporation-type company split: property delivered to a company splitting in the incorporation-type split by a company incorporated in the incorporation-type split when effected; and
ハ株式移転 株式移転に際して株式移転設立完全親会社が株式移転完全子会社の株主に対して交付する財産
(c)share transfer: property delivered to the shareholders of a wholly owned subsidiary company resulting from a share transfer by a wholly owning parent company incorporated in a share transfer when effected.
四十八新設型再編対価時価 新設型再編対価の時価その他適切な方法により算定された新設型再編対価の価額をいう。
(xlviii)"market value of consideration in a consolidation-type restructuring" means the value of the consideration in a consolidation-type restructuring calculated according to the market value of the consideration in a consolidation-type restructuring or by another appropriate method;
四十九新設合併取得会社 新設合併消滅会社のうち、新設合併により支配取得をするものをいう。
(xlix)"acquiring company in the consolidation-type merger" means, among the companies disappearing in the consolidation-type merger, the company that acquires control through the consolidation-type merger;
五十株主資本承継消滅会社 新設合併消滅会社の株主等に交付する新設型再編対価の全部が新設合併設立会社の株式又は持分である場合において、当該新設合併消滅会社がこの号に定める株主資本承継消滅会社となることを定めたときにおける当該新設合併消滅会社をいう。
(l)"consolidated company succeeding to shareholders' equity" means a company disappearing in the consolidation-type merger, when the relevant company disappearing in the consolidation-type merger is specified to become a consolidated company succeeding to shareholders' equity as provided in this item, where all of the consideration in a consolidation-type restructuring that is delivered to the shareholders, etc. of the company disappearing in the consolidation-type merger is shares or equity interests of the relevant company incorporated in the consolidation-type merger;
五十一非対価交付消滅会社 新設合併消滅会社の株主等に交付する新設型再編対価が存しない場合における当該新設合併消滅会社をいう。
(li)"company consolidated without delivering consideration" means a company disappearing in the consolidation-type merger if no consideration in a consolidation-type restructuring is delivered to the shareholders, etc. of the company disappearing in the consolidation-type merger;
五十二非株式交付消滅会社 新設合併消滅会社の株主等に交付する新設型再編対価の全部が新設合併設立会社の社債等である場合における当該新設合併消滅会社及び非対価交付消滅会社をいう。
(lii)"company consolidated without delivering shares" means a company disappearing in the consolidation-type merger, or a company consolidated without delivering consideration if all of the consideration in a consolidation-type restructuring that is delivered to the shareholders, etc. of the company disappearing in the consolidation-type merger is bonds, etc. of the company incorporated in the consolidation-type merger;
五十三非株主資本承継消滅会社 株主資本承継消滅会社及び非株式交付消滅会社以外の新設合併消滅会社をいう。
(liii)"consolidated company not succeeding to shareholders' equity" means a company disappearing in the consolidation-type merger which is not a consolidated company succeeding to shareholders' equity or a company consolidated without delivering shares;
五十四分割型新設分割 新設分割のうち、新設分割計画において法第七百六十三条第一項第十二号又は第七百六十五条第一項第八号に掲げる事項を定めたものであって、新設分割会社が当該事項についての定めに従い新設型再編対価の全部を当該新設分割会社の株主に対して交付するものをいう。
(liv)"company split by the incorporation-type split-off" means, among incorporation-type company splits, those in which the matters stated in Article 763, paragraph (1), item (xii) or Article 765, paragraph (1), item (viii) of the Act are specified in the incorporation-type company split plan, and a company splitting in the incorporation-type split, in accordance with the provisions of those items, delivers to its shareholders all of the consideration in a consolidation-type restructuring;
五十五連結配当規制適用会社 ある事業年度の末日が最終事業年度の末日となる時から当該ある事業年度の次の事業年度の末日が最終事業年度の末日となる時までの間における当該株式会社の分配可能額の算定につき第百五十八条第四号の規定を適用する旨を当該ある事業年度に係る計算書類の作成に際して定めた株式会社(ある事業年度に係る連結計算書類を作成しているものに限る。)をいう。
(lv)"company to which consolidated dividend regulations apply" means a stock company (limited to those which are preparing consolidated financial statements for a given business year) which, when preparing financial statements concerning the given business year, specifies the intention to apply the provisions of Article 158, item (iv) with respect to calculations for the distributable amount for the relevant stock company between the time when the last day of a given business year becomes the last day of the most recent business year, to the time when the last day of the business year following the relevant business year becomes the last day of the most recent business year;
五十六リース物件 リース契約により使用する物件をいう。
(lvi)"leased object" means an object used under a lease;
五十七ファイナンス・リース取引 リース契約に基づく期間の中途において当該リース契約を解除することができないリース取引又はこれに準ずるリース取引で、リース物件の借主が、当該リース物件からもたらされる経済的利益を実質的に享受することができ、かつ、当該リース物件の使用に伴って生じる費用等を実質的に負担することとなるものをいう。
(lvii)"finance lease" means the leasing of an object that cannot be canceled during the lease period or equivalent leasing of an object, for which the lessee is able to enjoy the substantial economic profit generated from the leased object, and for which the lessee bears substantial expenses that arise as a result of the use of the leased object;
五十八所有権移転ファイナンス・リース取引 ファイナンス・リース取引のうち、リース契約上の諸条件に照らしてリース物件の所有権が借主に移転すると認められるものをいう。
(lviii)"finance lease under which ownership is transferred" means a finance lease for which it is found that the terms and conditions make it clear that ownership of the leased object is to transfer to the lessee;
五十九所有権移転外ファイナンス・リース取引 ファイナンス・リース取引のうち、所有権移転ファイナンス・リース取引以外のものをいう。
(lix)"finance lease under which ownership is not transferred" means a finance lease which is not a finance lease under which ownership is transferred;
六十資産除去債務 有形固定資産の取得、建設、開発又は通常の使用によって生じる当該有形固定資産の除去に関する法律上の義務及びこれに準ずるものをいう。
(lx)"asset removal obligations" means legal obligations for the removal of tangible fixed assets that have arisen through the acquisition, construction, development or ordinary use of the tangible fixed assets and their equivalent;
六十一工事契約 請負契約のうち、土木、建築、造船、機械装置の製造その他の仕事に係る基本的な仕様及び作業内容が注文者の指図に基づいているものをいう。
(lxi)"construction contract" means a contract for work for which the basic specifications and operational contents concerning civil engineering, architecture, shipbuilding, the manufacture of mechanical equipment or other work are based on the instructions of the ordering party;
六十二会計方針 計算書類又は連結計算書類の作成に当たって採用する会計処理の原則及び手続をいう。
(lxii)"accounting policies" means general principles and procedures of accounting practices employed in the preparation of financial statements or consolidated financial statements;
六十三遡及適用 新たな会計方針を当該事業年度より前の事業年度に係る計算書類又は連結計算書類に遡って適用したと仮定して会計処理をすることをいう。
(lxiii)"retrospective application" means to perform accounting practices by assuming that new accounting policies are applied retrospectively to financial statements or consolidated financial statements for business years before the relevant business year;
六十四表示方法 計算書類又は連結計算書類の作成に当たって採用する表示の方法をいう。
(lxiv)"method of presentation" means the method of presentation employed in the preparation of financial statements or consolidated financial statements;
六十五会計上の見積り 計算書類又は連結計算書類に表示すべき項目の金額に不確実性がある場合において、計算書類又は連結計算書類の作成時に入手可能な情報に基づき、それらの合理的な金額を算定することをいう。
(lxv)"accounting estimates" means, if there is uncertainty in the amounts in the entries to be presented in financial statements or consolidated financial statements, to calculate their reasonable amounts based on information available at the time of the preparation of the financial statements or consolidated financial statements;
六十六会計上の見積りの変更 新たに入手可能となった情報に基づき、当該事業年度より前の事業年度に係る計算書類又は連結計算書類の作成に当たってした会計上の見積りを変更することをいう。
(lxvi)"changing accounting estimates" means changing accounting estimates that have been made upon the preparation of the financial statements or consolidated financial statements for business years before the relevant business year, based on information that has become newly available;
六十七誤謬 意図的であるかどうかにかかわらず、計算書類又は連結計算書類の作成時に入手可能な情報を使用しなかったこと又は誤って使用したことにより生じた誤りをいう。
(lxvii)"errors" means errors resulting from failing to use or erroneously using information that was available at the time of the preparation of the financial statements or consolidated financial statements, irrespective of whether they were intentional;
六十八誤謬の訂正 当該事業年度より前の事業年度に係る計算書類又は連結計算書類における誤謬を訂正したと仮定して計算書類又は連結計算書類を作成することをいう。
(lxviii)"preparing corrected statements" means to prepare financial statements or consolidated financial statements by assuming that errors in the financial statements or consolidated financial statements for business years before the relevant business year have been corrected;
六十九金融商品 金融資産(金銭債権、有価証券及びデリバティブ取引により生じる債権(これらに準ずるものを含む。)をいう。)及び金融負債(金銭債務及びデリバティブ取引により生じる債務(これらに準ずるものを含む。)をいう。)をいう。
(lxix)"financial instruments" means financial assets (meaning claims arising from monetary claims, securities and derivative transactions (including equivalent matters)) and financial liabilities (meaning obligations arising from monetary debt or derivative transactions (including equivalent matters));
七十賃貸等不動産 たな卸資産に分類される不動産以外の不動産であって、賃貸又は譲渡による収益又は利益を目的として所有する不動産をいう。
(lxx)"leased real property" means real property owned for the purpose of profit or financial gain through lease or transfer, and which is not classified as an inventory asset.
4前項第二十一号に規定する「財務及び事業の方針の決定に対して重要な影響を与えることができる場合」とは、次に掲げる場合(財務上又は事業上の関係からみて他の会社等の財務又は事業の方針の決定に対して重要な影響を与えることができないことが明らかであると認められる場合を除く。)をいう。
(4)The "cases in which a company can exert material impact on another company's decisions on financial and business policies" as provided for in the preceding paragraph, item (xxi), means cases (excluding cases in which it is found that there is evidence that, in light of its financial or business relationship, one company cannot exert an important impact on the financial or business policy decisions of another company, etc.) stated below:
一他の会社等(次に掲げる会社等であって、当該会社等の財務又は事業の方針の決定に対して重要な影響を与えることができないと認められるものを除く。以下この項において同じ。)の議決権の総数に対する自己(その子会社を含む。以下この項において同じ。)の計算において所有している議決権の数の割合が百分の二十以上である場合
(i)cases in which the percentage of the number of voting rights owned on a first company's own account (including its subsidiary companies; that applies below in this paragraph), with respect to the total number of voting rights in a second company, etc. (excluding companies, etc. stated in below that are recognized as being unable to exert an material impact on the financial or business policy decisions of a second company, etc.; that applies below in this paragraph), is 20 percent or more:
イ民事再生法(平成十一年法律第二百二十五号)の規定による再生手続開始の決定を受けた会社等
(a)a company, etc. that has been issued a ruling on the commencement of rehabilitation proceedings under the provisions of the Civil Rehabilitation Act (Act No. 225 of 1999);
ロ会社更生法(平成十四年法律第百五十四号)の規定による更生手続開始の決定を受けた株式会社
(b)a stock company that has been issued a ruling on the commencement of reorganization proceedings under the provisions of the Corporate Reorganization Act (Act No. 154 of 2002);
ハ破産法(平成十六年法律第七十五号)の規定による破産手続開始の決定を受けた会社等
(c)a company, etc. that has been issued a ruling on the commencement of bankruptcy proceedings under the provisions of the Bankruptcy Act (Act No. 75 of 2004);
ニその他イからハまでに掲げる会社等に準ずる会社等
(d)any other company, etc. equivalent to any one of those stated in (a) through (c);
二他の会社等の議決権の総数に対する自己の計算において所有している議決権の数の割合が百分の十五以上である場合(前号に掲げる場合を除く。)であって、次に掲げるいずれかの要件に該当する場合
(ii)when the percentage of the number of voting rights owned on a first company's own account is 15 percent or more (except for cases stated in the preceding item) with respect to the total number of voting rights of a second company, etc., and cases that fall under any of the requirements stated in below:
イ次に掲げる者(他の会社等の財務及び事業の方針の決定に関して影響を与えることができるものに限る。)が他の会社等の代表取締役、取締役又はこれらに準ずる役職に就任していること。
(a)that a person stated in below (limited to those who can exert influence on the financial and business policy decisions of the second company, etc.) has assumed the office of a representative director, a director, or an equivalent title at the second company, etc.:
(1)自己の役員
1.an officer of the first company;
(2)自己の業務を執行する社員
2.a member executing the business of the first company;
(3)自己の使用人
3.an employee of the first company;
(4)(1)から(3)までに掲げる者であった者
4.a person who was a person stated in 1. through 3.;
ロ自己が他の会社等に対して重要な融資を行っていること。
(b)that the first company carries out important financing with respect to the second company, etc.;
ハ自己が他の会社等に対して重要な技術を提供していること。
(c)that the first company provides important technology to the second company, etc.;
ニ自己と他の会社等との間に重要な販売、仕入れその他の事業上の取引があること。
(d)that there are important sales, purchasing or other business-related transactions between the first company and the second company, etc.;
ホその他自己が他の会社等の財務及び事業の方針の決定に対して重要な影響を与えることができることが推測される事実が存在すること。
(e)that other facts exist from which it can be inferred that the first company can exert material impact on the financial and business policy decisions of the second company, etc.;
三他の会社等の議決権の総数に対する自己所有等議決権数(次に掲げる議決権の数の合計数をいう。)の割合が百分の二十以上である場合(自己の計算において議決権を所有していない場合を含み、前二号に掲げる場合を除く。)であって、前号イからホまでに掲げるいずれかの要件に該当する場合
(iii)cases in which the percentage of the first company's own and equivalent voting rights (meaning the total number of the number of voting rights stated in below) in a second company, etc. is 20 percent or more (including when the voting rights are not owned on the first company's own account, except when stated in the preceding two items), and when meeting any of the requirements stated in (a) through (e) of the preceding item:
イ自己の計算において所有している議決権
(a)the voting rights owned by the first company on its own account;
ロ自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者が所有している議決権
(b)the voting rights owned by persons for whom it is known that they will exercise their voting rights in the manner intended by the first company, due to a close relationship with the first company in terms of contribution, personnel affairs, funds, technology, and transactions, etc.;
ハ自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権
(c)the voting rights owned by persons who have consented to exercise their voting rights in the manner intended by the first company;
四自己と自己から独立した者との間の契約その他これに準ずるものに基づきこれらの者が他の会社等を共同で支配している場合
(iv)cases in which, based on a contract, or its equivalent, between one company and an independent party, these parties jointly control another company, etc.
(会計慣行のしん酌)
(Consideration of Accounting Practices)
第三条この省令の用語の解釈及び規定の適用に関しては、一般に公正妥当と認められる企業会計の基準その他の企業会計の慣行をしん酌しなければならない。
Article 3For the interpretation of the terms and the application of the provisions found in this Ministerial Order, the standards of corporate accounting and other corporate accounting practices that are generally accepted as fair and appropriate must be taken into consideration.
第二編 会計帳簿
Part II Accounting Books
第一章 総則
Chapter I General Provisions
第四条法第四百三十二条第一項及び第六百十五条第一項の規定により会社が作成すべき会計帳簿に付すべき資産、負債及び純資産の価額その他会計帳簿の作成に関する事項(法第四百四十五条第四項から第六項までの規定により法務省令で定めるべき事項を含む。)については、この編の定めるところによる。
Article 4(1)Matters related to the value of assets, liabilities, and net assets that are to be entered into accounting books to be prepared by the company pursuant to the provisions of Article 432, paragraph (1) and Article 615, paragraph (1) of the Act and other matters relating to the preparation of accounting books (including matters that are to be specified by Ministry of Justice Order pursuant to the provisions of Article 445, paragraphs (4) through (6) of the Act) are to be governed by the provisions of this Part.
2会計帳簿は、書面又は電磁的記録をもって作成しなければならない。
(2)Accounting books must be prepared in writing or in the form of electronic or magnetic records.
第二章 資産及び負債
Chapter II Assets and Liabilities
第一節 資産及び負債の評価
Section 1 Valuation of Assets and Liabilities
第一款 通則
Subsection 1 General Rules
(資産の評価)
(Valuation of Assets)
第五条資産については、この省令又は法以外の法令に別段の定めがある場合を除き、会計帳簿にその取得価額を付さなければならない。
Article 5(1)For assets, unless otherwise provided in laws and regulations other than this Ministerial Order or the Act, their acquisition values must be entered into accounting books.
2償却すべき資産については、事業年度の末日(事業年度の末日以外の日において評価すべき場合にあっては、その日。以下この条、次条第二項及び第五十五条第六項第一号において同じ。)において、相当の償却をしなければならない。
(2)For assets to be depreciated, a reasonable amount of depreciation must be carried out on the last day of the business year (if valuation is to be carried out on a day other than the last day of the business year, that day; the same applies in this Article, Article 6, paragraph (2) and Article 55, paragraph (6), item (i)).
3次の各号に掲げる資産については、事業年度の末日において当該各号に定める価格を付すべき場合には、当該各号に定める価格を付さなければならない。
(3)For the assets stated in the following items, if the price provided in each respective item is to be entered on the last day of the business year, the price provided in each respective item must be entered:
一事業年度の末日における時価がその時の取得原価より著しく低い資産(当該資産の時価がその時の取得原価まで回復すると認められるものを除く。) 事業年度の末日における時価
(i)assets whose market value on the last day of the business year is significantly lower than the cost at acquisition (excluding assets for which the market value is expected to recover to the cost at acquisition): the market value on the last day of the business year;
二事業年度の末日において予測することができない減損が生じた資産又は減損損失を認識すべき資産 その時の取得原価から相当の減額をした額
(ii)assets for which a reduction in value has arisen which could not be predicted, or assets which should be recognized as an impairment loss on the last day of the business year: an amount reduced a reasonable amount from the cost at the time of acquisition.
4取立不能のおそれのある債権については、事業年度の末日においてその時に取り立てることができないと見込まれる額を控除しなければならない。
(4)For claims in which there is a risk of non-collection, the amount which is forecast to remain uncollected on the last day of the business year must be deducted.
5債権については、その取得価額が債権金額と異なる場合その他相当の理由がある場合には、適正な価格を付すことができる。
(5)For claims, if there is a difference between the acquisition value and the claim amount, or if there is another reasonable ground, the proper price may be entered.
6次に掲げる資産については、事業年度の末日においてその時の時価又は適正な価格を付すことができる。
(6)For the assets stated in below, the market value or the proper price at the time may be entered on the last day of the business year:
一事業年度の末日における時価がその時の取得原価より低い資産
(i)assets whose market value on the last day of the business year is lower than the cost at acquisition;
二市場価格のある資産(子会社及び関連会社の株式並びに満期保有目的の債券を除く。)
(ii)assets with a market price (except shares of a subsidiary company and shares of an affiliated company, as well as bond certificates held to maturity);
三前二号に掲げる資産のほか、事業年度の末日においてその時の時価又は適正な価格を付すことが適当な資産
(iii)beyond assets stated in the preceding two items, assets for which it is appropriate to enter the market value or the proper price at the time on the last day of the business year.
(負債の評価)
(Valuation of Liabilities)
第六条負債については、この省令又は法以外の法令に別段の定めがある場合を除き、会計帳簿に債務額を付さなければならない。
Article 6(1)With regard to liabilities, unless otherwise provided in laws and regulations other than this Ministerial Order or the Act, the amount of liabilities must be entered in the accounting books.
2次に掲げる負債については、事業年度の末日においてその時の時価又は適正な価格を付すことができる。
(2)For the liabilities stated in below, the market value or the proper price at the time may be entered on the last day of the business year:
一退職給付引当金(使用人が退職した後に当該使用人に退職一時金、退職年金その他これらに類する財産の支給をする場合における事業年度の末日において繰り入れるべき引当金をいう。第七十五条第二項第二号において同じ。)その他の将来の費用又は損失の発生に備えて、その合理的な見積額のうち当該事業年度の負担に属する金額を費用又は損失として繰り入れることにより計上すべき引当金(株主等に対して役務を提供する場合において計上すべき引当金を含む。)
(i)accrued retirement benefits (meaning allowances that are to be carried over on the last day of the business year if payment of a retirement lump sum, a retirement pension or other similar property to an employee after the employee's retirement; the same applies in Article 75, paragraph (2), item (ii)), and any other allowance to be recorded as the allowance for future expenses or losses by transferring, as the expenses or losses, the portion of the reasonable estimate amount to be borne in the business year (including allowances that are to be recorded if services are provided to shareholders, etc.);
二払込みを受けた金額が債務額と異なる社債
(ii)bonds for which the amount of payment received is different from the amount of liability;
三前二号に掲げる負債のほか、事業年度の末日においてその時の時価又は適正な価格を付すことが適当な負債
(iii)liabilities other than those stated in the preceding two items, for which it is appropriate to enter the market value or the proper price at the time on the last day of the business year.
第二款 組織変更等の際の資産及び負債の評価
Subsection 2 Valuation of Assets and Liabilities upon Entity Conversion
(組織変更の際の資産及び負債の評価替えの禁止)
(Prohibition of Revaluation of Assets and Liabilities upon Entity Conversion)
第七条会社が組織変更をする場合には、当該組織変更をすることを理由にその有する資産及び負債の帳簿価額を変更することはできない。
Article 7If a company performs an entity conversion, it may not change the book value of assets and liabilities it holds on the grounds that the entity conversion is being performed.
(組織再編行為の際の資産及び負債の評価)
(Valuation of Assets and Liabilities in Organization Restructuring Actions)
第八条次の各号に掲げる会社は、吸収合併又は吸収分割が当該会社による支配取得に該当する場合その他の吸収型再編対象財産に時価を付すべき場合を除き、吸収型再編対象財産には、当該各号に定める会社における当該吸収合併又は吸収分割の直前の帳簿価額を付さなければならない。
Article 8(1)For the companies stated in the following items, except when the absorption-type merger or absorption-type company split constitutes an acquisition of control on the part of that company, or when other market value of the property subject to absorption-type restructuring is to be entered, the book value of the company provided in each respective item immediately before the absorption-type merger or absorption-type company split must be entered for the property subject to absorption-type restructuring:
一吸収合併存続会社 吸収合併消滅会社
(i)company surviving absorption-type merger: company disappearing in the absorption-type merger;
二吸収分割承継会社 吸収分割会社
(ii)company succeeding in the absorption-type split: company splitting in the absorption-type split.
2前項の規定は、新設合併及び新設分割の場合について準用する。
(2)The provisions of the preceding paragraph apply mutatis mutandis to consolidation-type mergers and incorporation-type company splits.
(持分会社の出資請求権)
(Rights of Membership Companies to Claim Contributions)
第九条持分会社が組織変更をする場合において、当該持分会社が当該組織変更の直前に持分会社が社員に対して出資の履行をすべきことを請求する権利に係る債権を資産として計上しているときは、当該組織変更の直前に、当該持分会社は、当該債権を資産として計上しないものと定めたものとみなす。
Article 9(1)If a membership company performs an entity conversion when immediately before the entity conversion the membership company is recording as assets claims concerning the right of a membership company to demand that contributions should be performed by its members, it is deemed that the membership company has determined that it will not record the claims as assets immediately before the entity conversion.
2前項の規定は、社員に対して出資の履行をすべきことを請求する権利に係る債権を資産として計上している持分会社が吸収合併消滅会社又は新設合併消滅会社となる場合について準用する。
(2)The provisions of the preceding paragraph apply mutatis mutandis to when the membership company recording claims concerning the right to demand contributions should be performed by its members as assets becomes a company disappearing in the absorption-type merger, or a company disappearing in the consolidation-type merger.
(会社以外の法人が会社となる場合における資産及び負債の評価)
(Valuation of Assets and Liabilities in Cases When a Corporation Which is Not a Company Becomes a Company)
第十条次に掲げる法律の規定により会社以外の法人が会社となる場合には、当該会社がその有する資産及び負債に付すべき帳簿価額は、他の法令に別段の定めがある場合を除き、当該会社となる直前に当該法人が当該資産及び負債に付していた帳簿価額とする。
Article 10If a corporation which is not a company becomes a company pursuant to the provisions of the Acts stated below, the book values to be entered by that company to the assets and liabilities that company holds are the book values entered for the relevant assets and liabilities of that corporation immediately before becoming that company, unless otherwise provided in other laws and regulations:
一農業協同組合法(昭和二十二年法律第百三十二号)
(i)Agricultural Cooperatives Act (Act No. 132 of 1947);
三商品先物取引法(昭和二十五年法律第二百三十九号)
(iii)Commodity Futures Act (Act No. 239 of 1950);
四中小企業団体の組織に関する法律(昭和三十二年法律第百八十五号)
(iv)Act on the Organization of Small and Medium-sized Enterprise Association (Act No. 185 of 1957);
五技術研究組合法(昭和三十六年法律第八十一号)
(v)Research and Development Partnerships Act (Act No. 81 of 1961);
六金融機関の合併及び転換に関する法律(昭和四十三年法律第八十六号)
(vi)Act on Financial Institutions' Merger and Conversion (Act No. 86 of 1968);
七保険業法
(vii)Insurance Business Act.
第二節 のれん
Section 2 Goodwill
第十一条会社は、吸収型再編、新設型再編又は事業の譲受けをする場合において、適正な額ののれんを資産又は負債として計上することができる。
Article 11If a company is performing the absorption-type restructuring, the consolidation-type restructuring, or an acceptance of assignment of business, it may record the appropriate amount of goodwill as assets or liabilities.
第三節 株式及び持分に係る特別勘定
Section 3 Special Accounts for Shares and Equity Interests
第十二条会社は、吸収分割、株式交換、株式交付、新設分割、株式移転又は事業の譲渡の対価として株式又は持分を取得する場合において、当該株式又は持分に係る適正な額の特別勘定を負債として計上することができる。
Article 12If a company acquires shares or equity interests as consideration for the absorption-type company split, a share exchange, a share delivery, the incorporation-type company split, a share transfer or an assignment of business, it may record the appropriate amount as a special account concerning the shares or equity interests as liabilities.
第三章 純資産
Chapter III Net Assets
第一節 株式会社の株主資本
Section 1 Shareholders' Equity in Stock Companies
第一款 株式の交付等
Subsection 1 Delivery of Shares
(通則)
(General Rules)
第十三条株式会社がその成立後に行う株式の交付(法第四百四十五条第五項に掲げる行為に際しての株式の交付を除く。)による株式会社の資本金等増加限度額(同条第一項に規定する株主となる者が当該株式会社に対して払込み又は給付をした財産の額をいう。以下この節において同じ。)、その他資本剰余金及びその他利益剰余金の額並びに自己株式対価額(第百五十条第二項第八号及び第百五十八条第八号ハ並びに法第四百四十六条第二号並びに第四百六十一条第二項第二号ロ及び第四号に規定する自己株式の対価の額をいう。以下この章において同じ。)については、この款の定めるところによる。
Article 13(1)The maximum amount of increase in stated capital of a stock company (meaning the amount of property that persons who are shareholders, as provided in Article 445, paragraph (1) of the Act have paid or delivered to the stock company, the same applies below in this Section) through share delivery occurring after the formation of the stock company (excluding share delivery upon performance of the actions stated in that Article, paragraph (5) of the Act), the amount of other capital surplus and other retained earnings, and the amount of consideration for treasury shares (meaning the amount of consideration for the treasury shares as provided in Article 150, paragraph (2), item (viii) and Article 158, item (viii), (c), and Article 446, item (ii) and Article 461, paragraph (2), item (ii), (b) and item (iv) of the Act; the same applies below in this Chapter) are to be governed pursuant to the provisions of this Subsection.
2前項に規定する「成立後に行う株式の交付」とは、株式会社がその成立後において行う次に掲げる場合における株式の発行及び自己株式の処分(第八号、第九号、第十二号、第十四号及び第十五号に掲げる場合にあっては、自己株式の処分)をいう。
(2)The phrase "share delivery occurring after the formation of a stock company" as provided for in the preceding paragraph, means the issuance of shares and the disposal of treasury shares (in the cases stated in item (viii), item (ix), item (xii), item (xiv) and item (xv); the disposal of treasury shares) that occurs after the formation of a stock company in the cases stated below:
一法第二編第二章第八節の定めるところにより募集株式を引き受ける者の募集を行う場合(法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の規定により募集株式を引き受ける者の募集を行う場合を除く。次条第一項において同じ。)
(i)when, pursuant to the provisions of Part II, Chapter II, Section 8 of the Act, subscribers for shares for subscription are solicited (excluding when, pursuant to the provisions of Article 202-2, paragraph (1) of the Act (including when it is applied by replacing certain terms pursuant to paragraph (3) of that Article), subscribers for shares for subscription are solicited; the same applies in paragraph (1) of the following Article);
二取得請求権付株式(法第百八条第二項第五号ロに掲げる事項についての定めがあるものに限る。以下この章において同じ。)の取得をする場合
(ii)when shares with put options (limited to those for which there are provisions with respect to the matters stated in Article 108, paragraph (2), item (v), (b) of the Act; the same applies below in this Chapter) are acquired;
三取得条項付株式(法第百八条第二項第六号ロに掲げる事項についての定めがあるものに限る。以下この章において同じ。)の取得をする場合
(iii)when shares subject to call (limited to those for which there are provisions with respect to the matters provided for in Article 108, paragraph (2), item (vi), (b) of the Act; the same applies below in this Chapter) are acquired;
四全部取得条項付種類株式(当該全部取得条項付種類株式を取得するに際して法第百七十一条第一項第一号イに掲げる事項についての定めをした場合における当該全部取得条項付種類株式に限る。以下この章において同じ。)の取得をする場合
(iv)when shares subject to class-wide call (limited to the shares subject to class-wide call if provisions have been made with respect to the matters stated in Article 171, paragraph (1), item (i), (a) of the Act at acquisition of the shares subject to class-wide call; the same applies below in this Chapter) are acquired;
五株式無償割当てをする場合
(v)when an allotment of shares without contribution is made;
六新株予約権の行使があった場合
(vi)when share options have been exercised;
七取得条項付新株予約権(法第二百三十六条第一項第七号ニに掲げる事項についての定めがあるものに限る。以下この章において同じ。)の取得をする場合
(vii)when share options subject to call (limited to those for which there are provisions with respect to the matters stated in Article 236, paragraph (1), item (vii), (d) of the Act; the same applies below in this Chapter) are acquired;
八単元未満株式売渡請求を受けた場合
(viii)when the stock company has received a demand for the sale of shares less than one unit;
九株式会社が当該株式会社の株式を取得したことにより生ずる法第四百六十二条第一項に規定する義務を履行する株主(株主と連帯して義務を負う者を含む。)に対して当該株主から取得した株式に相当する株式を交付すべき場合
(ix)when the stock company is to deliver shares corresponding to the shares acquired from a shareholder (including persons who bear the obligations jointly and severally with the shareholder) who performs the obligations as provided in Article 462, paragraph (1) of the Act that arise due to the fact that the shareholder has acquired shares of that stock company;
十吸収合併後当該株式会社が存続する場合
(x)when the stock company survives the absorption-type merger;
十一吸収分割による他の会社がその事業に関して有する権利義務の全部又は一部の承継をする場合
(xi)when another company succeeds to all or part of the rights and obligations related to the stock company's business, as a result of the absorption-type company split;
十二吸収分割により吸収分割会社(株式会社に限る。)が自己株式を吸収分割承継会社に承継させる場合
(xii)when the company splitting in the absorption-type split (limited to a stock company) allows the company succeeding in the absorption-type split to succeed to its treasury shares through the absorption-type company split;
十三株式交換による他の株式会社の発行済株式の全部の取得をする場合
(xiii)when the stock company acquires all the issued shares of another stock company through a share exchange;
十四株式交換に際して自己株式を株式交換完全親会社に取得される場合
(xiv)when the wholly owning parent company resulting from the share exchange acquires the stock company's treasury shares in a share exchange;
十五株式移転に際して自己株式を株式移転設立完全親会社に取得される場合
(xv)when, in a share transfer, the wholly owning parent company incorporated in the share transfer acquires the stock company's treasury shares; and
十六株式交付に際して他の株式会社の株式又は新株予約権等の譲受けをする場合
(xvi)when, in a share delivery, shares or share options, etc. of another stock company are to be acquired.
(募集株式を引き受ける者の募集を行う場合)
(When Subscribers are Solicited for Shares for Subscription)
第十四条法第二編第二章第八節の定めるところにより募集株式を引き受ける者の募集を行う場合には、資本金等増加限度額は、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に株式発行割合(当該募集に際して発行する株式の数を当該募集に際して発行する株式の数及び処分する自己株式の数の合計数で除して得た割合をいう。以下この条において同じ。)を乗じて得た額から第四号に掲げる額を減じて得た額(零未満である場合にあっては、零)とする。
Article 14(1)If the subscribers are solicited for shares for subscription pursuant to the provisions of Part II, Chapter II, Section 8 of the Act, the maximum amount of increase in stated capital is the amount obtained by subtracting the amount stated in item (iv) from the amount obtained by multiplying by the share issue rate (meaning the rate obtained by dividing the number of shares issued at the solicitation by the sum of the number of shares issued and the number of treasury shares disposed of at the solicitation; the same applies below in this Article) the amount obtained by subtracting the amount stated in item (iii) from the sum of the amounts stated in item (i) and item (ii) (if this is less than zero; zero):
一法第二百八条第一項の規定により払込みを受けた金銭の額(次のイ又はロに掲げる場合における金銭にあっては、当該イ又はロに定める額)
(i)the amount of monies received as payment pursuant to the provisions of Article 208, paragraph (1) of the Act (for the monies stated respectively as follows in (a) or (b); the respective amounts provided in (a) or (b)):
イ外国の通貨をもって金銭の払込みを受けた場合(ロに掲げる場合を除く。) 当該外国の通貨につき法第百九十九条第一項第四号の期日(同号の期間を定めた場合にあっては、法第二百八条第一項の規定により払込みを受けた日)の為替相場に基づき算出された額
(a)when payment of monies has been received in the currency of a foreign country (excluding the cases stated in (b)): an amount calculated based on the exchange rate for the foreign currency on the date referred to in Article 199, paragraph (1), item (iv) of the Act (if the period referred to in that item has been determined, the day on which payment is received pursuant to the provisions of Article 208, paragraph (1) of the Act);
ロ当該払込みを受けた金銭の額(イに定める額を含む。)により資本金等増加限度額を計算することが適切でない場合 当該金銭の当該払込みをした者における当該払込みの直前の帳簿価額
(b)when the calculations for the maximum amount of increase in stated capital based on the amount of monies received as payment (including the amount as provided in (a)) are incorrect: the book value of the monies immediately before the payment according to the person who has made the payment.
二法第二百八条第二項の規定により現物出資財産(法第二百七条第一項に規定する現物出資財産をいう。以下この条において同じ。)の給付を受けた場合にあっては、当該現物出資財産の法第百九十九条第一項第四号の期日(同号の期間を定めた場合にあっては、法第二百八条第二項の規定により給付を受けた日)における価額(次のイ又はロに掲げる場合における現物出資財産にあっては、当該イ又はロに定める額)
(ii)if, pursuant to the provisions of Article 208, paragraph (2) of the Act, the delivery of property contributed in kind (meaning the property contributed in kind as provided in Article 207, paragraph (1) of the Act; that applies below in this Article) has been received, the value of the property contributed in kind (for the property contributed in kind stated in (a) or (b) below; the amount provided in (a) or (b)) on the date referred to in Article 199, paragraph (1), item (iv) of the Act (if the period referred to in that item has been determined, the day on which the delivery is received pursuant to Article 208, paragraph (2) of the Act):
イ当該株式会社と当該現物出資財産の給付をした者が共通支配下関係にある場合(当該現物出資財産に時価を付すべき場合を除く。) 当該現物出資財産の当該給付をした者における当該給付の直前の帳簿価額
(a)when the relevant stock company and the person who has delivered the property contributed in kind are under common control (excluding cases in which a market value is to be entered for the property contributed in kind): the book value of the property contributed in kind immediately before the delivery according to the person who has delivered them;
ロイに掲げる場合以外の場合であって、当該給付を受けた現物出資財産の価額により資本金等増加限度額を計算することが適切でないとき イに定める帳簿価額
(b)in cases other than that stated in (a), when the calculations for the maximum amount of increase in stated capital based on the value of property contributed in kind received through the delivery are incorrect: the book value as provided in (a);
三法第百九十九条第一項第五号に掲げる事項として募集株式の交付に係る費用の額のうち、株式会社が資本金等増加限度額から減ずるべき額と定めた額
(iii)among the amounts of expenses concerning the delivery of shares for subscription taken as the matters stated in Article 199, paragraph (1), item (v) of the Act; the amount determined by the stock company as the amount to be subtracted from the maximum amount of increase in stated capital; or
四イに掲げる額からロに掲げる額を減じて得た額が零以上であるときは、当該額
(iv)when the amount obtained by subtracting the amount stated in (b) from the amount stated in (a) is equal to or greater than zero; the relevant amount:
イ当該募集に際して処分する自己株式の帳簿価額
(a)the book value of treasury shares disposed of at the solicitation;
ロ第一号及び第二号に掲げる額の合計額から前号に掲げる額を減じて得た額(零未満である場合にあっては、零)に自己株式処分割合(一から株式発行割合を減じて得た割合をいう。以下この条において同じ。)を乗じて得た額
(b)the amount obtained by multiplying by the treasury share disposal rate (meaning the rate obtained by subtracting the share issue rate from one; the same applies below in this Article) the amount obtained by subtracting the amount stated in the preceding item from the sum of the amounts stated in item (i) and item (ii) (if this is less than zero; zero).
2前項に規定する場合には、同項の行為後の次の各号に掲げる額は、同項の行為の直前の当該額に、当該各号に定める額を加えて得た額とする。
(2)In the cases prescribed in the preceding paragraph, the amounts after the acts stated in that paragraph, as stated in the following items, are to be the amounts obtained by adding the amounts provided in those items to those respective amounts existing immediately before the acts stated in that paragraph:
一その他資本剰余金の額 イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額
(i)the amount of other capital surplus: the amount obtained by subtracting the amount stated in (c) from the sum of the amounts stated in (a) and (b):
イ前項第一号及び第二号に掲げる額の合計額から同項第三号に掲げる額を減じて得た額に自己株式処分割合を乗じて得た額
(a)the amount obtained by multiplying by the treasury share disposal rate the amount obtained by subtracting the amount stated in item (iii) of the preceding paragraph from the sum of the amounts stated in item (i) and item (ii) of that paragraph;
ロ次に掲げる額のうちいずれか少ない額
(b)whichever of the amounts stated in below is the smallest:
(1)前項第四号に掲げる額
1.the amount stated in item (iv) of the preceding paragraph;
(2)前項第一号及び第二号に掲げる額の合計額から同項第三号に掲げる額を減じて得た額に株式発行割合を乗じて得た額(零未満である場合にあっては、零)
2.the amount obtained by multiplying by the share issue rate of the amount obtained by subtracting the amount stated in item (iii) of the preceding paragraph from the sum of the amounts stated in item (i) and item (ii) of that paragraph (if this is less than zero; zero);
ハ当該募集に際して処分する自己株式の帳簿価額
(c)the book value of treasury shares disposed of at the solicitation;
二その他利益剰余金の額 前項第一号及び第二号に掲げる額の合計額から同項第三号に掲げる額を減じて得た額が零未満である場合における当該額に株式発行割合を乗じて得た額
(ii)the amount of other retained earnings: if the amount obtained by subtracting the amount stated in item (iii) of the preceding paragraph from the sum of the amounts stated in item (i) and item (ii) of that paragraph is less than zero, the amount obtained by multiplying the relevant amount by the share issue rate.
3第一項に規定する場合には、自己株式対価額は、第一項第一号及び第二号に掲げる額の合計額から同項第三号に掲げる額を減じて得た額に自己株式処分割合を乗じて得た額とする。
(3)In the cases prescribed in paragraph (1), the amount of consideration for treasury shares is the amount obtained by multiplying by the treasury share disposal rate the amount obtained by subtracting the amount stated in item (iii) of that paragraph from the sum of the amounts stated in paragraph (1), item (i) and item (ii).
4第二項第一号ロに掲げる額は、第百五十条第二項第八号及び第百五十八条第八号ハ並びに法第四百四十六条第二号並びに第四百六十一条第二項第二号ロ及び第四号の規定の適用については、当該額も、自己株式対価額に含まれるものとみなす。
(4)The amount stated in paragraph (2), item (i), (b), with respect to the application of the provisions of Article 150, paragraph (2), item (viii), and Article 158, item (viii), (c), and Article 446, item (ii), and Article 461, paragraph (2), item (ii), (b), and item (iv) of the Act, is also deemed to be included in the amount of consideration for treasury shares.
5第一項第二号の規定の適用については、現物出資財産について法第百九十九条第一項第二号に掲げる額及び同項第三号に掲げる価額と、当該現物出資財産の帳簿価額(当該出資に係る資本金及び資本準備金の額を含む。)とが同一の額でなければならないと解してはならない。
(5)With respect to the application of the provisions of paragraph (1), item (ii), the amount stated in Article 199, paragraph (1), item (ii) of the Act, and the value stated in item (iii) of that paragraph, regarding property contributed in kind, and the book value of the property contributed in kind (including the amounts of stated capital and capital reserves concerning the contributions) must not be interpreted as having to be the same amount.
(株式の取得に伴う株式の発行等をする場合)
(When Shares Are Issued upon Share Acquisition)
第十五条次に掲げる場合には、資本金等増加限度額は、零とする。
Article 15(1)In the cases stated below, the maximum amount of increase in stated capital is zero:
一取得請求権付株式の取得をする場合
(i)when shares with put options are acquired;
二取得条項付株式の取得をする場合
(ii)when shares subject to call are acquired;
三全部取得条項付種類株式の取得をする場合
(iii)when shares subject to class-wide call are acquired.
2前項各号に掲げる場合には、自己株式対価額は、当該各号に掲げる場合において処分する自己株式の帳簿価額とする。
(2)In the cases stated in each item of the preceding paragraph, the amount of consideration for treasury shares is the book value of the treasury shares disposed of in the cases stated respectively in those items.
(株式無償割当てをする場合)
(When an Allotment of Shares Without Contribution is Made)
第十六条株式無償割当てをする場合には、資本金等増加限度額は、零とする。
Article 16(1)If an allotment of shares without contribution is made, the maximum amount of increase in stated capital is zero.
2前項に規定する場合には、株式無償割当て後のその他資本剰余金の額は、株式無償割当ての直前の当該額から当該株式無償割当てに際して処分する自己株式の帳簿価額を減じて得た額とする。
(2)In the cases prescribed in the preceding paragraph, the amount of other capital surplus after an allotment of shares without contribution is the amount obtained by subtracting the book value of treasury shares disposed of in the allotment of shares without contribution from the amount of other capital surplus immediately before the allotment of shares without contribution.
3第一項に規定する場合には、自己株式対価額は、零とする。
(3)In the cases prescribed in paragraph (1), the amount of consideration for treasury shares is zero.
(新株予約権の行使があった場合)
(When Share Options Have Been Exercised)
第十七条新株予約権の行使があった場合には、資本金等増加限度額は、第一号から第三号までに掲げる額の合計額から第四号に掲げる額を減じて得た額に株式発行割合(当該行使に際して発行する株式の数を当該行使に際して発行する株式の数及び処分する自己株式の数の合計数で除して得た割合をいう。以下この条において同じ。)を乗じて得た額から第五号に掲げる額を減じて得た額(零未満である場合にあっては、零)とする。
Article 17(1)If share options have been exercised, the maximum amount of increase in stated capital is the amount obtained by subtracting the amount stated in item (v) from the amount obtained by multiplying by the share issue rate (meaning the rate obtained by dividing the number of shares issued upon exercise by the sum of the number of shares issued and the number of treasury shares disposed of upon that exercise; this applies below in this Article) the amount obtained by subtracting the amount stated in item (iv) from the sum of the amounts stated in item (i) through item (iii) (if this is less than zero; zero):
一行使時における当該新株予約権の帳簿価額
(i)the book value of the share options at the time of exercise;
二法第二百八十一条第一項に規定する場合又は同条第二項後段に規定する場合におけるこれらの規定により払込みを受けた金銭の額(次のイ又はロに掲げる場合における金銭にあっては、当該イ又はロに定める額)
(ii)in the cases prescribed in Article 281, paragraph (1) of the Act, or in the cases as provided in the second sentence of paragraph (2) of that Article, the amount of monies received as payment pursuant to those provisions (for monies in the cases stated in (a) or (b) below, the amount as provided in (a) or (b)):
イ外国の通貨をもって金銭の払込みを受けた場合(ロに掲げる場合を除く。) 当該外国の通貨につき行使時の為替相場に基づき算出された額
(a)when payment has been received of monies in the currency of a foreign country (excluding the cases stated in (b)): an amount calculated based on the exchange rate for the foreign currency at the time of exercise;
ロ当該払込みを受けた金銭の額(イに定める額を含む。)により資本金等増加限度額を計算することが適切でない場合 当該金銭の当該払込みをした者における当該払込みの直前の帳簿価額
(b)when the calculations for the maximum amount of increase in stated capital based on the amount of monies received as payment (including the amount prescribed in (a)) are incorrect: the book value of the monies immediately before the payment according to the person who has made the payment;
三法第二百八十一条第二項前段の規定により現物出資財産(法第二百八十四条第一項に規定する現物出資財産をいう。以下この条において同じ。)の給付を受けた場合にあっては、当該現物出資財産の行使時における価額(次のイ又はロに掲げる場合における現物出資財産にあっては、当該イ又はロに定める額)
(iii)if the delivery of the property contributed in kind (meaning the property contributed in kind as provided in Article 284, paragraph (1) of the Act; same applies below in this Article) have been received pursuant to the provisions of the first sentence of Article 281, paragraph (2) of the Act, the value of the property contributed in kind at the time of exercise (for property contributed in kind in the cases stated in (a) or (b) below, the amount as provided in (a) or (b)):
イ当該株式会社と当該現物出資財産の給付をした者が共通支配下関係にある場合(当該現物出資財産に時価を付すべき場合を除く。) 当該現物出資財産の当該給付をした者における当該給付の直前の帳簿価額
(a)when the relevant stock company and the person who has delivered the relevant assets contributed in kind are under common control (excluding when a market value is to be entered for the property contributed in kind): the book value of the property contributed in kind immediately before the delivery according to the person who has delivered them;
ロイに掲げる場合以外の場合であって、当該給付を受けた現物出資財産の価額により資本金等増加限度額を計算することが適切でないとき イに定める帳簿価額
(b)in cases other than those stated in (a), when the calculations for the maximum amount of increase in stated capital based on the value of the property contributed in kind received through the relevant delivery are incorrect: the book value as provided in (a);
四法第二百三十六条第一項第五号に掲げる事項として新株予約権の行使に応じて行う株式の交付に係る費用の額のうち、株式会社が資本金等増加限度額から減ずるべき額と定めた額
(iv)among the amounts of expenses concerning the delivery of shares taking place upon the exercise of share options taken as the matters stated in Article 236, paragraph (1) item (v) of the Act, the amount determined by a stock company as the amount to be subtracted from the maximum amount of increase in stated capital;
五イに掲げる額からロに掲げる額を減じて得た額が零以上であるときは、当該額
(v)if the amount obtained by subtracting the amount stated in (b) from the amount stated in (a) is equal to or greater than zero, that amount:
イ当該行使に際して処分する自己株式の帳簿価額
(a)the book value of treasury shares disposed of upon exercise;
ロ第一号から第三号までに掲げる額の合計額から前号に掲げる額を減じて得た額(零未満である場合にあっては、零)に自己株式処分割合(一から株式発行割合を減じて得た割合をいう。以下この条において同じ。)を乗じて得た額
(b)the amount obtained by multiplying by the treasury share disposal rate (meaning the rate obtained by subtracting the share issue rate from one; this applies below in this Article) the amount obtained by subtracting the amount stated in the preceding item from the sum of the amounts stated in item (i) through item (iii) (if this is less than zero; zero).
2前項に規定する場合には、新株予約権の行使後の次の各号に掲げる額は、当該行使の直前の当該額に、当該各号に定める額を加えて得た額とする。
(2)In the cases prescribed in the preceding paragraph, the amounts after the exercising of share options stated in the following items are to be the amounts obtained by adding the amounts as provided in those items to those respective amounts existing immediately before the exercise:
一その他資本剰余金の額 イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額
(i)the amount of other capital surplus: the amount obtained by subtracting the amount stated in (c) from the sum of the amounts stated in (a) and (b):
イ前項第一号から第三号までに掲げる額の合計額から同項第四号に掲げる額を減じて得た額に自己株式処分割合を乗じて得た額
(a)the amount obtained by multiplying by the treasury share disposal rate to the amount obtained by subtracting the amount stated in item (iv) of the preceding paragraph from the sum of the amounts stated in items (i) through (iii) of that paragraph;
ロ次に掲げる額のうちいずれか少ない額
(b)whichever of the amounts stated below is the smallest:
(1)前項第五号に掲げる額
1.the amount stated in item (v) of the preceding paragraph;
(2)前項第一号から第三号までに掲げる額の合計額から同項第四号に掲げる額を減じて得た額に株式発行割合を乗じて得た額(零未満である場合にあっては、零)
2.the amount obtained by multiplying by the share issue rate the amount obtained by subtracting the amount stated in the item (iv) of the preceding paragraph from the sum of the amounts stated in items (i) through (iii) of that paragraph (if this is less than zero; zero);
ハ当該行使に際して処分する自己株式の帳簿価額
(c)the book value of treasury shares disposed of at the relevant exercising;
二その他利益剰余金の額 前項第一号から第三号までに掲げる額の合計額から同項第四号に掲げる額を減じて得た額が零未満である場合における当該額に株式発行割合を乗じて得た額
(ii)the amount of other retained earnings: if the amount obtained by subtracting the amount stated in item (iv) of the preceding paragraph from the sum of the amounts stated in items (i) through (iii) of that paragraph is less than zero, the amount obtained by multiplying the relevant amount by the share issue rate.
3第一項に規定する場合には、自己株式対価額は、同項第一号から第三号までに掲げる額の合計額から同項第四号に掲げる額を減じて得た額に自己株式処分割合を乗じて得た額とする。
(3)In the cases prescribed in paragraph (1), the amount of consideration for treasury shares is the amount obtained by multiplying by the treasury share disposal rate the amount obtained by subtracting the amount stated in item (iv) of the preceding paragraph from the sum of the amounts stated in items (i) through (iii) of that paragraph.
4第二項第一号ロに掲げる額は、第百五十条第二項第八号及び第百五十八条第八号ハ並びに法第四百四十六条第二号並びに第四百六十一条第二項第二号ロ及び第四号の規定の適用については、当該額も、自己株式対価額に含まれるものとみなす。
(4)The amount stated in paragraph (2), item (i), (b), with respect to the application of the provisions of Article 150, paragraph (2), item (viii), and Article 158, item (viii), (c), and Article 446, item (ii) and Article 461, paragraph (2), item (ii), (b), and item (iv) of the Act, is also deemed to be included in the amount of consideration for treasury shares.
5第一項第一号の規定の適用については、新株予約権が募集新株予約権であった場合における当該募集新株予約権についての法第二百三十八条第一項第二号及び第三号に掲げる事項と、第一項第一号の帳簿価額とが同一のものでなければならないと解してはならない。
(5)For the application of the provisions of paragraph (1), item (i), if share options are share options for subscription, the matters stated in Article 238, paragraph (1), item (ii) and item (iii) of the Act regarding the relevant share options for subscription and the book value referred to in paragraph (1), item (i) must not be interpreted as being required to be the same amount.
6第一項第三号の規定の適用については、現物出資財産について法第二百三十六条第一項第二号及び第三号に掲げる価額と、当該現物出資財産の帳簿価額(当該出資に係る資本金及び資本準備金の額を含む。)とが同一の額でなければならないと解してはならない。
(6)With respect to the application of the provisions of paragraph (1), item (iii), the values stated in Article 236, paragraph (1), item (ii) and item (iii) of the Act regarding property contributed in kind, and the book value of the property contributed in kind (including the amounts of stated capital and capital reserves concerning the contributions), must not be interpreted as being required to be the same amount.
(取得条項付新株予約権の取得をする場合)
(When Share Options Subject to Call Are Acquired)
第十八条取得条項付新株予約権の取得をする場合には、資本金等増加限度額は、第一号に掲げる額から第二号及び第三号に掲げる額の合計額を減じて得た額に株式発行割合(当該取得に際して発行する株式の数を当該取得に際して発行する株式の数及び処分する自己株式の数の合計数で除して得た割合をいう。以下この条において同じ。)を乗じて得た額から第四号に掲げる額を減じて得た額(零未満である場合にあっては、零)とする。
Article 18(1)When share options subject to call are acquired, the maximum amount of increase in stated capital is the amount obtained by subtracting the amount stated in item (iv) from the amount obtained by multiplying the share issue rate (meaning the rate obtained by dividing the number of shares issued at the acquisition by the sum of the number of shares issued and the number of treasury shares disposed of at the acquisition; the same applies below in this Article) with the amount obtained by subtracting the sum of the amounts stated in item (ii) and item (iii) from the amount stated in item (i) (if this is less than zero; zero):
一当該取得時における当該取得条項付新株予約権(当該取得条項付新株予約権が新株予約権付社債(これに準ずるものを含む。以下この号において同じ。)に付されたものである場合にあっては、当該新株予約権付社債についての社債(これに準ずるものを含む。)を含む。以下この項において同じ。)の価額
(i)the value of the relevant share options subject to call (including, if the relevant share options subject to call have been entered for bonds with share options (including bonds equivalent to that; the same applies below in this item), bonds with respect to the bonds with share options (including bonds equivalent to that); the same applies below in this paragraph) at the time of the acquisition;
二当該取得条項付新株予約権の取得と引換えに行う株式の交付に係る費用の額のうち、株式会社が資本金等増加限度額から減ずるべき額と定めた額
(ii)among the amounts of expenses concerning the delivery of shares carried out in exchange for the acquisition of share options subject to call, the amount determined by a stock company as the amount to be subtracted from the maximum amount of increase in stated capital;
三株式会社が当該取得条項付新株予約権を取得するのと引換えに交付する財産(当該株式会社の株式を除く。)の帳簿価額(当該財産が社債(自己社債を除く。)又は新株予約権(自己新株予約権を除く。)である場合にあっては、会計帳簿に付すべき額)の合計額
(iii)the sum total of the book value of the property that a stock company delivers in exchange for acquiring the relevant share options subject to call (except for shares of the stock company) (if the property is bonds (except for reacquired bonds) or share options (except for the stock company's own share options); the amount to be entered to the accounting books);
四イに掲げる額からロに掲げる額を減じて得た額が零以上であるときは、当該額
(iv)if the amount obtained by subtracting the amount stated in (b) from the amount stated in (a) is equal to or greater than zero; that amount:
イ当該取得に際して処分する自己株式の帳簿価額
(a)the book value of treasury shares disposed of at the acquisition;
ロ第一号に掲げる額から第二号及び前号に掲げる額の合計額を減じて得た額(零未満である場合にあっては、零)に自己株式処分割合(一から株式発行割合を減じて得た割合をいう。以下この条において同じ。)を乗じて得た額
(b)the amount obtained by multiplying the treasury share disposal rate (meaning the rate obtained by subtracting the share issue rate from one; the same applies below in this Article) with the amount obtained by subtracting the sum of the amounts stated in item (ii) and the preceding item from the amount stated in item (i) (if this is less than zero; zero).
2前項に規定する場合には、取得条項付新株予約権の取得後の次の各号に掲げる額は、取得条項付新株予約権の取得の直前の当該額に、当該各号に定める額を加えて得た額とする。
(2)In the cases prescribed in the preceding paragraph, the amounts after the acquisition of share options subject to call stated in the following items are each to be the amounts obtained by adding the amounts as provided in those items to those respective amounts existing immediately before the acquisition of share options subject to call:
一その他資本剰余金の額 イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額
(i)the amount of other capital surplus: the amount obtained by subtracting the amount stated in (c) from the sum of the amounts stated in (a) and (b):
イ前項第一号に掲げる額から同項第二号及び第三号に掲げる額の合計額を減じて得た額に自己株式処分割合を乗じて得た額
(a)the amount obtained by multiplying by the treasury share disposal rate the amount obtained by subtracting the sum of the amounts stated in item (ii) and item (iii) of the preceding paragraph from the amount stated in item (i) of that paragraph;
ロ次に掲げる額のうちいずれか少ない額
(b)whichever of the amounts stated below is the smallest:
(1)前項第四号に掲げる額
1.the amount stated in item (iv) of the preceding paragraph;
(2)前項第一号に掲げる額から同項第二号及び第三号に掲げる額の合計額を減じて得た額に株式発行割合を乗じて得た額(零未満である場合にあっては、零)
2.the amount obtained by multiplying the share issue rate with the amount obtained by subtracting the sum of the amounts stated in item (ii) and item (iii) of the preceding paragraph from the amount stated in item (i) of that paragraph (if this is less than zero; zero);
ハ当該取得に際して処分する自己株式の帳簿価額
(c)the book value of treasury shares disposed of at the acquisition;
二その他利益剰余金の額 前項第一号に掲げる額から同項第二号及び第三号に掲げる額の合計額を減じて得た額が零未満である場合における当該額に株式発行割合を乗じて得た額
(ii)the amount of other retained earnings: if the amount obtained by subtracting the sum of the amounts stated in item (ii) and item (iii) of the preceding paragraph from the amount stated in item (i) of that paragraph is less than zero, the amount obtained by multiplying the share issue rate by the relevant amount.
3第一項に規定する場合には、自己株式対価額は、同項第一号に掲げる額から同項第二号及び第三号に掲げる額の合計額を減じて得た額に自己株式処分割合を乗じて得た額とする。
(3)In the cases prescribed in paragraph (1), the amount of consideration for treasury shares is the amount obtained by multiplying by the treasury share disposal rate the amount obtained by subtracting the sum of the amounts stated in item (ii) and item (iii) of the preceding paragraph from the amount stated in item (i) of that paragraph.
4第二項第一号ロに掲げる額は、第百五十条第二項第八号及び第百五十八条第八号ロ並びに法第四百四十六条第二号並びに第四百六十一条第二項第二号ロ及び第四号の規定の適用については、当該額も、自己株式対価額に含まれるものとみなす。
(4)The amount stated in paragraph (2), item (i), (b), for the application of the provisions of Article 150, paragraph (2), item (viii) and Article 158, item (viii), (b), and Article 446, item (ii), and Article 461, paragraph (2), item (ii), (b), and item (iv) of the Act, is also deemed to be included in the amount of consideration for treasury shares.
(単元未満株式売渡請求を受けた場合)
(When a Demand for the Sale of Less than One Unit of a Share Has Been Received)
第十九条単元未満株式売渡請求を受けた場合には、資本金等増加限度額は、零とする。
Article 19(1)If a demand for the sale of less than one unit of a share has been received, the maximum amount of increase in stated capital is zero.
2前項に規定する場合には、単元未満株式売渡請求後のその他資本剰余金の額は、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。
(2)In the case prescribed in the preceding paragraph, the amount of other capital surplus after the demand for the sale of less than one unit of a share is the amount obtained by subtracting the amount stated in item (iii) from the sum of the amounts stated in item (i) and item (ii):
一単元未満株式売渡請求の直前のその他資本剰余金の額
(i)the amount of other capital surplus immediately before the demand for the sale of less than one unit of a share;
二当該単元未満株式売渡請求に係る代金の額
(ii)the amount of charges concerning the demand for the sale of less than one unit of a share;
三当該単元未満株式売渡請求に応じて処分する自己株式の帳簿価額
(iii)the book value of treasury shares disposed of in response to the demand for the sale of less than one unit of a share.
3第一項に規定する場合には、自己株式対価額は、単元未満株式売渡請求に係る代金の額とする。
(3)In the case prescribed in paragraph (1), the amount of consideration for treasury shares is the amount of charges concerning demand for the sale of less than one unit of a share.
(法第四百六十二条第一項に規定する義務を履行する株主に対して株式を交付すべき場合)
(When Shares are to Be Delivered to a Shareholder Who has Fulfilled the Obligations as Provided in Article 462, Paragraph (1) of the Act)
第二十条株式会社が当該株式会社の株式を取得したことにより生ずる法第四百六十二条第一項に規定する義務を履行する株主(株主と連帯して義務を負う者を含む。)に対して当該株主から取得した株式に相当する株式を交付すべき場合には、資本金等増加限度額は、零とする。
Article 20(1)If a stock company is to deliver shares corresponding to the shares acquired from a shareholder (including persons who bear the obligations jointly and severally with the shareholder) who performs the obligations as provided in Article 462, paragraph (1) of the Act that arise due to the fact that the shareholder acquired shares of the stock company, the maximum amount of increase in stated capital is zero.
2前項に規定する場合には、同項の行為後のその他資本剰余金の額は、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。
(2)In the cases prescribed in the preceding paragraph, the amount of other capital surplus after the act referred to in that paragraph is the amount obtained by subtracting the amount stated in item (iii) from the sum of the amounts stated in item (i) and item (ii):
一前項の行為の直前のその他資本剰余金の額
(i)the amount of other capital surplus immediately before the act referred to in the preceding paragraph;
二前項の株主(株主と連帯して義務を負う者を含む。)が株式会社に対して支払った金銭の額
(ii)the amount of monies paid to the stock company by the shareholders (including persons who bear obligations jointly and severally with a shareholder) referred to in the preceding paragraph;
三当該交付に際して処分する自己株式の帳簿価額
(iii)the book value of treasury shares disposed of at the delivery.
3第一項に規定する場合には、自己株式対価額は、同項の株主(株主と連帯して義務を負う者を含む。)が株式会社に対して支払った金銭の額とする。
(3)In the cases prescribed in paragraph (1), the amount of consideration for treasury shares is the amount of monies paid to a stock company by the shareholder (including persons who bear obligations jointly and severally with a shareholder) referred to in that paragraph.
(設立時又は成立後の株式の交付に伴う義務が履行された場合)
(When Obligations Concerning the Delivery of Shares at the Time of Incorporation or after Formation Have Been Performed)
第二十一条次に掲げる義務が履行された場合には、株式会社のその他資本剰余金の額は、当該義務の履行により株式会社に対して支払われた金銭又は給付された金銭以外の財産の額が増加するものとする。
Article 21If the obligations stated below have been performed, the amount of other capital surplus held by a stock company is to be increased by the amount of monies paid or any property other than monies delivered to the stock company through the performing of the obligations:
一法第五十二条第一項の規定により同項に定める額を支払う義務(当該義務を履行した者が法第二十八条第一号の財産を給付した発起人である場合における当該義務に限る。)
(i)the obligation to pay the amount as provided in Article 52, paragraph (1) of the Act pursuant to the provisions of that paragraph (limited to the obligation when the person who has performed such obligation is an incorporator who delivered the property of Article 28, item (i) of the Act);
二法第五十二条の二第一項各号に掲げる場合において同項の規定により当該各号に定める行為をする義務
(ii)the obligation to perform the acts provided in the items of Article 52-2, paragraph (1) of the Act pursuant to the provisions of that paragraph in the cases stated respectively in those items;
三法第百二条の二第一項の規定により同項に規定する支払をする義務
(iii)the obligation to pay as provided in Article 102-2, paragraph (1) of the Act pursuant to the provisions of that paragraph;
四法第二百十二条第一項各号に掲げる場合において同項の規定により当該各号に定める額を支払う義務
(iv)the obligation to pay the amounts provided in the items of Article 212, paragraph (1) of the Act pursuant to the provisions of that paragraph in the cases stated respectively in those items;
五法第二百十三条の二第一項各号に掲げる場合において同項の規定により当該各号に定める行為をする義務
(v)the obligation to perform the acts provided in the items of Article 213-2, paragraph (1) of the Act pursuant to the provisions of that paragraph in the cases stated respectively in those items;
六法第二百八十五条第一項各号に掲げる場合において同項の規定により当該各号に定める額を支払う義務
(vi)the obligation to pay the amounts provided in the items of Article 285, paragraph (1) of the Act pursuant to the provisions of that paragraph in the cases stated respectively in those items;
七新株予約権を行使した新株予約権者であって法第二百八十六条の二第一項各号に掲げる者に該当するものが同項の規定により当該各号に定める行為をする義務
(vii)the obligation of a share option holder that has exercised a share option and that falls under any of the categories of persons provided in the items of Article 286-2, paragraph (2) of the Act to perform the acts specified respectively in those items pursuant to the provisions of that paragraph.
第二款 剰余金の配当
Subsection 2 Dividends from Surplus
(法第四百四十五条第四項の規定による準備金の計上)
(Recording of Reserves under the Provisions of Article 445, Paragraph (4) of the Act)
第二十二条株式会社が剰余金の配当をする場合には、剰余金の配当後の資本準備金の額は、当該剰余金の配当の直前の資本準備金の額に、次の各号に掲げる場合の区分に応じ、当該各号に定める額を加えて得た額とする。
Article 22(1)If a stock company distributes dividends from surplus, the amount of capital reserves after distribution of dividends from surplus is the amount obtained by adding to the amount of capital reserves immediately before the distribution of dividends from surplus to the amount provided in the following items in accordance with the associated categories:
一当該剰余金の配当をする日における準備金の額が当該日における基準資本金額(資本金の額に四分の一を乗じて得た額をいう。以下この条において同じ。)以上である場合 零
(i)when the amount of reserves on the day of the relevant distribution of dividends from surplus is equal to or greater than the standard amount of capital (meaning the amount obtained by multiplying the amount of stated capital by one-fourth; the same applies below in this Article) on that day: zero;
二当該剰余金の配当をする日における準備金の額が当該日における基準資本金額未満である場合 イ又はロに掲げる額のうちいずれか少ない額に資本剰余金配当割合(次条第一号イに掲げる額を法第四百四十六条第六号に掲げる額で除して得た割合をuいう。)を乗じて得た額
(ii)when the amount of reserves on the day of the relevant distribution of dividends from surplus is less than the standard amount of capital on that day: the amount obtained by multiplying by the capital surplus distribution rate (meaning the rate obtained by dividing the amount stated in item (i), (a) of the following Article by the amount stated in Article 446, item (vi) of the Act) whichever amount is the smallest from the amounts stated in (a) and (b):
イ当該剰余金の配当をする日における準備金計上限度額(基準資本金額から準備金の額を減じて得た額をいう。以下この条において同じ。)
(a)the maximum amount of appropriation from reserves (meaning the amount obtained by subtracting the amount of reserves from the standard amount of capital; the same applies below in this Article) on the day of the distribution of dividends from surplus;
ロ法第四百四十六条第六号に掲げる額に十分の一を乗じて得た額
(b)the amount obtained by multiplying one-tenth the amount stated in Article 446, item (vi) of the Act.
2株式会社が剰余金の配当をする場合には、剰余金の配当後の利益準備金の額は、当該剰余金の配当の直前の利益準備金の額に、次の各号に掲げる場合の区分に応じ、当該各号に定める額を加えて得た額とする。
(2)If a stock company distributes dividends from surplus, the amount of retained earnings reserves after distribution of dividends from surplus is the amount obtained by adding to the amount of retained earnings reserves immediately before the distribution of dividends from surplus the amount as provided in the following items in accordance with the categories of cases stated in those items:
一当該剰余金の配当をする日における準備金の額が当該日における基準資本金額以上である場合 零
(i)when the amount of reserves on the day of the distribution of dividends from surplus is equal to or greater than the standard amount of capital on that day: zero;
二当該剰余金の配当をする日における準備金の額が当該日における基準資本金額未満である場合 イ又はロに掲げる額のうちいずれか少ない額に利益剰余金配当割合(次条第二号イに掲げる額を法第四百四十六条第六号に掲げる額で除して得た割合をいう。)を乗じて得た額
(ii)when the amount of reserves on the day of the distribution of dividends from surplus is less than the standard amount of capital on that day: the amount obtained by multiplying by the retained earnings distribution rate (meaning the rate obtained by dividing the amount stated in item (ii), (a) of the following Article by the amount stated in Article 446, item (vi) of the Act) by whichever amount is the smallest from the amounts stated in (a) or (b):
イ当該剰余金の配当をする日における準備金計上限度額
(a)the maximum amount of appropriation from reserves on the day of the distribution of dividends from surplus;
ロ法第四百四十六条第六号に掲げる額に十分の一を乗じて得た額
(b)the amount obtained by multiplying one-tenth the amount stated in Article 446, item (vi) of the Act.
(減少する剰余金の額)
(Amounts of Deduction from Surplus)
第二十三条株式会社が剰余金の配当をする場合には、剰余金の配当後の次の各号に掲げる額は、当該剰余金の配当の直前の当該額から、当該各号に定める額を減じて得た額とする。
Article 23If a stock company distributes dividends from surplus, the amounts stated in the following items after distribution of dividends from surplus are the amounts obtained by subtracting the amounts provided in those items from the amounts immediately before the distribution of dividends from surplus;
一その他資本剰余金の額 次に掲げる額の合計額
(i)the amount of other capital surplus: the sum of the amounts stated below:
イ法第四百四十六条第六号に掲げる額のうち、株式会社がその他資本剰余金から減ずるべき額と定めた額
(a)among the amounts stated in Article 446, item (vi) of the Act, the amount determined by a stock company as the amount to be subtracted from other capital surplus;
ロ前条第一項第二号に掲げるときは、同号に定める額
(b)in the cases stated in paragraph (1), item (ii) of the preceding Article, the amount as provided in that item;
二その他利益剰余金の額 次に掲げる額の合計額
(ii)the amount of other retained earnings: the sum of the amounts stated below:
イ法第四百四十六条第六号に掲げる額のうち、株式会社がその他利益剰余金から減ずるべき額と定めた額
(a)among the amounts stated in Article 446, item (vi) of the Act, the amount determined by a stock company as the amount to be subtracted from other retained earnings;
ロ前条第二項第二号に掲げるときは、同号に定める額
(b)in the cases stated in paragraph (2), item (ii) of the preceding Article, the amount as provided in that item.
第三款 自己株式
Subsection 3 Treasury Shares
第二十四条株式会社が当該株式会社の株式を取得する場合には、その取得価額を、増加すべき自己株式の額とする。
Article 24(1)If a stock company acquires its own shares, the acquisition value is the amount of treasury shares that are to increase.
2株式会社が自己株式の処分又は消却をする場合には、その帳簿価額を、減少すべき自己株式の額とする。
(2)If a stock company disposes of, or cancels treasury shares, the book value is the amount of treasury shares that are to be reduced.
3株式会社が自己株式の消却をする場合には、自己株式の消却後のその他資本剰余金の額は、当該自己株式の消却の直前の当該額から当該消却する自己株式の帳簿価額を減じて得た額とする。
(3)If a stock company cancels treasury shares, the amount of other capital surplus after the cancellation of treasury shares is the amount obtained by subtracting the book value of the cancelled treasury shares from the amount of the treasury shares immediately before the cancellation.
第四款 株式会社の資本金等の額の増減
Subsection 4 Increases or Decreases in the Amount of Stated Capital of Stock Companies
(資本金の額)
(Amount of Stated Capital)
第二十五条株式会社の資本金の額は、第一款及び第四節及び第五節の二に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が増加するものとする。
Article 25(1)Apart from what is specified in Subsection 1 as well as Section 4 and Section 5-2, the amount of stated capital of a stock company is to be increased by the amounts specified respectively in the following items, only in the cases stated in those items:
一法第四百四十八条の規定により準備金の額を減少する場合(同条第一項第二号に掲げる事項を定めた場合に限る。) 同号の資本金とする額に相当する額
(i)when the amount of reserves is reduced pursuant to the provisions of Article 448 of the Act (limited to when the matters stated in paragraph (1), item (ii) of that Article have been determined): an amount corresponding to what is taken as the stated capital referred to in that item;
二法第四百五十条の規定により剰余金の額を減少する場合 同条第一項第一号の減少する剰余金の額に相当する額
(ii)when the amount of surplus is reduced pursuant to the provisions of Article 450 of the Act: an amount corresponding to the amount of reduced surplus stated in paragraph (1), item (i) of that Article.
2株式会社の資本金の額は、法第四百四十七条の規定による場合に限り、同条第一項第一号の額に相当する額が減少するものとする。この場合において、次に掲げる場合には、資本金の額が減少するものと解してはならない。
(2)The amount of stated capital of a stock company is to be reduced by an amount corresponding to the amount under Article 447, paragraph (1), item (i) of the Act, only in cases pursuant to the provisions of that Article. In such cases, the amount of stated capital must not be interpreted as being reduced in the cases stated below:
一新株の発行の無効の訴えに係る請求を認容する判決が確定した場合
(i)when a judgment upholding a claim seeking invalidation of the issue of new shares becomes final and binding;
二自己株式の処分の無効の訴えに係る請求を認容する判決が確定した場合
(ii)when a judgment upholding a claim seeking invalidation of the disposal of treasury shares becomes final and binding;
三会社の吸収合併、吸収分割、株式交換又は株式交付の無効の訴えに係る請求を認容する判決が確定した場合
(iii)when a judgment upholding a claim seeking invalidation of the absorption-type merger, absorption-type company split, share exchange or share delivery of a company becomes final and binding;
四設立時発行株式又は募集株式の引受けに係る意思表示その他の株式の発行又は自己株式の処分に係る意思表示が無効とされ、又は取り消された場合
(iv)when a manifestation of intention concerning subscription to shares issued at incorporation or shares for subscription: or any other manifestation of intention concerning the issuing of shares or the disposal of treasury shares, has been invalidated or revoked; or
五株式交付子会社の株式又は新株予約権等の譲渡しに係る意思表示その他の株式交付に係る意思表示が無効とされ、又は取り消された場合
(v)when a manifestation of intention related to the transfer of shares or share options, etc. of a share delivery subsidiary or other manifestation of intention concerning share delivery has been invalidated or revoked.
(資本準備金の額)
(Amount of Capital Reserves)
第二十六条株式会社の資本準備金の額は、第一款及び第二款並びに第四節及び第五節の二に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が増加するものとする。
Article 26(1)Beyond what is specified in Subsections 1 and 2, as well as Section 4 and Section 5-2, the amount of capital reserves of a stock company is to be increased by the amounts specified respectively in the following items, only in the cases stated in those items:
一法第四百四十七条の規定により資本金の額を減少する場合(同条第一項第二号に掲げる事項を定めた場合に限る。) 同号の準備金とする額に相当する額
(i)when the amount of stated capital is reduced pursuant to the provisions of Article 447 of the Act (limited to the when the matters stated in paragraph (1), item (ii) of that Article have been determined): an amount corresponding to the amount taken as the reserves referred to in that item;
二法第四百五十一条の規定により剰余金の額を減少する場合 同条第一項第一号の額(その他資本剰余金に係る額に限る。)に相当する額
(ii)when the amount of surplus is reduced pursuant to the provisions of Article 451 of the Act: an amount corresponding to the amount referred to in paragraph (1), item (i) of that Article (limited to amounts concerning other capital surplus).
2株式会社の資本準備金の額は、法第四百四十八条の規定による場合に限り、同条第一項第一号の額(資本準備金に係る額に限る。)に相当する額が減少するものとする。この場合においては、前条第二項後段の規定を準用する。
(2)The amount of capital reserves of a stock company is to be reduced by an amount corresponding to the amount (limited to amounts concerning capital reserves) under in Article 448, paragraph (1), item (i) of the Act, only in cases pursuant to the provisions of that Article. In such cases, the provisions of the second sentence of paragraph (2) of the preceding Article apply mutatis mutandis.
(その他資本剰余金の額)
(Amount of Other Capital Surplus)
第二十七条株式会社のその他資本剰余金の額は、第一款並びに第四節及び第五節の二に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が増加するものとする。
Article 27(1)Beyond what is specified in Subsection 1 and as well as Section 4 and Section 5-2, the amount of other capital surplus of a stock company is to be increased by the amounts specified respectively in the following items only in the cases stated in those items:
一法第四百四十七条の規定により資本金の額を減少する場合 同条第一項第一号の額(同項第二号に規定する場合にあっては、当該額から同号の額を減じて得た額)に相当する額
(i)when the amount of stated capital is reduced pursuant to the provisions of Article 447 of the Act: an amount corresponding to the amount stated in paragraph (1), item (i) of that Article (in the cases prescribed in item (ii) of that paragraph, the amount obtained by subtracting the amount stated in that item from the amount referred to in item (i) of that paragraph);
二法第四百四十八条の規定により準備金の額を減少する場合 同条第一項第一号の額(資本準備金に係る額に限り、同項第二号に規定する場合にあっては、当該額から資本準備金についての同号の額を減じて得た額)に相当する額
(ii)when the amount of reserves is reduced pursuant to the provisions of Article 448 of the Act: an amount corresponding to the amount referred to in paragraph (1), item (i) of that Article (limited to amounts concerning capital reserves, in the cases prescribed in item (ii) of that paragraph, the amount obtained by subtracting the amount referred to in that item with respect to capital reserves from the amounts concerning capital reserves);
三前二号に掲げるもののほか、その他資本剰余金の額を増加すべき場合 その他資本剰余金の額を増加する額として適切な額
(iii)beyond what is stated in the preceding two items, when the amount of other capital surplus is to be increased: the correct amount by which to increase the amount of other capital surplus.
2株式会社のその他資本剰余金の額は、前三款並びに第四節及び第五節の二に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。
(2)Beyond what is specified in the preceding three Subsections as well as Section 4 and Section 5-2, the amount of other capital surplus of a stock company is to be reduced by the amounts specified respectively in the following items only in the cases stated in those items:
一法第四百五十条の規定により剰余金の額を減少する場合 同条第一項第一号の額(その他資本剰余金に係る額に限る。)に相当する額
(i)when the amount of surplus is reduced pursuant to the provisions of Article 450 of the Act: an amount corresponding to the amount referred to in paragraph (1), item (i) of that Article (limited to amounts concerning other capital surplus);
二法第四百五十一条の規定により剰余金の額を減少する場合 同条第一項第一号の額(その他資本剰余金に係る額に限る。)に相当する額
(ii)when the amount of surplus is reduced pursuant to the provisions of Article 451 of the Act: an amount corresponding to the amount referred to in paragraph (1), item (i) of that Article (limited to amounts concerning other capital surplus);
三前二号に掲げるもののほか、その他資本剰余金の額を減少すべき場合 その他資本剰余金の額を減少する額として適切な額
(iii)beyond what is stated in the preceding two items, when the amount of other capital surplus is to be reduced: the correct amount by which to reduce the amount of other capital surplus.
3前項、前三款並びに第四節及び第五節の二の場合において、これらの規定により減少すべきその他資本剰余金の額の全部又は一部を減少させないこととすることが必要かつ適当であるときは、これらの規定にかかわらず、減少させないことが適当な額については、その他資本剰余金の額を減少させないことができる。
(3)In the cases referred to in the preceding paragraph, in the preceding three subsections and in Section 4 and Section 5-2, when it is necessary and appropriate that all or part of the amount of other capital surplus to be reduced pursuant to those provisions should not be reduced, then notwithstanding those provisions, with regard to amounts for which non-reduction is appropriate, the amount of other capital surplus may not be reduced.
(利益準備金の額)
(Amount of Retained Earnings Reserves)
第二十八条株式会社の利益準備金の額は、第二款及び第四節に定めるところのほか、法第四百五十一条の規定により剰余金の額を減少する場合に限り、同条第一項第一号の額(その他利益剰余金に係る額に限る。)に相当する額が増加するものとする。
Article 28(1)Beyond what is specified in Subsection 2 and Section 4, the amount of retained earnings reserves of a stock company is to be increased by an amount corresponding to that stated in Article 451, paragraph (1), item (i) of the Act (limited to amounts concerning other retained earnings), only if the amount of surplus is reduced pursuant to the provisions of that Article.
2株式会社の利益準備金の額は、法第四百四十八条の規定による場合に限り、同条第一項第一号の額(利益準備金に係る額に限る。)に相当する額が減少するものとする。
(2)The amount of retained earnings reserves of a stock company is to be reduced by an amount corresponding to the amount under Article 448, paragraph (1), item (i) of the Act (limited to amounts concerning retained earnings reserves), only in the cases prescribed in that Article.
(その他利益剰余金の額)
(Amount of Other Retained Earnings)
第二十九条株式会社のその他利益剰余金の額は、第四節に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が増加するものとする。
Article 29(1)Beyond what is specified in Section 4, the amount of other retained earnings of a stock company is to be increased by the amounts stated respectively in the following items only in the cases stated in those items:
一法第四百四十八条の規定により準備金の額を減少する場合 同条第一項第一号の額(利益準備金に係る額に限り、同項第二号に規定する場合にあっては、当該額から利益準備金についての同号の額を減じて得た額)に相当する額
(i)when the amount of reserves is reduced pursuant to the provisions of Article 448 of the Act: an amount corresponding to the amount stated in paragraph (1), item (i) of that Article (limited to amounts concerning retained earnings reserves, in the cases prescribed in item (ii) of that paragraph, the amount obtained by subtracting the amount stated in that item with respect to retained earnings reserves from the amount stated in item (i) of that paragraph);
二当期純利益金額が生じた場合 当該当期純利益金額
(ii)when an amount of net profit for the current period has arisen: the amount of net profit for the current period;
三前二号に掲げるもののほか、その他利益剰余金の額を増加すべき場合 その他利益剰余金の額を増加する額として適切な額
(iii)beyond what is stated in the preceding two items, when the amount of other retained earnings is to be increased: the correct amount by which to increase the amount of other retained earnings.
2株式会社のその他利益剰余金の額は、次項、前三款並びに第四節及び第五節の二に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。
(2)Beyond what is specified in the following paragraph, the preceding three subsections as well as Section 4 and Section 5-2, the amount of other retained earnings of a stock company is to be reduced by the amounts stated respectively in the following items only in the cases stated in those items:
第四百五十条の規定により剰余金の額を減少する場合 同条第一項第一号の額(その他利益剰余金に係る額に限る。)に相当する額
(i) when the amount of surplus is reduced pursuant to the provisions of Article 450 of the Act: an amount corresponding to the amount stated in paragraph (1), item (i) of that Article (limited to amounts concerning other retained earnings);
二法第四百五十一条の規定により剰余金の額を減少する場合 同条第一項第一号の額(その他利益剰余金に係る額に限る。)に相当する額
(ii)when the amount of surplus is reduced pursuant to the provisions of Article 451 of the Act: an amount corresponding to the amount stated in paragraph (1), item (i) of that Article (limited to amounts concerning other retained earnings);
三当期純損失金額が生じた場合 当該当期純損失金額
(iii)when an amount of net loss for the current period has arisen: the amount of net loss for the current period;
四前三号に掲げるもののほか、その他利益剰余金の額を減少すべき場合 その他利益剰余金の額を減少する額として適切な額
(iv)beyond what is stated in the preceding three items, when the amount of other retained earnings is to be reduced: the correct amount by which to reduce the amount of other retained earnings.
3第二十七条第三項の規定により減少すべきその他資本剰余金の額を減少させない額がある場合には、当該減少させない額に対応する額をその他利益剰余金から減少させるものとする。
(3)If there is an amount of other capital surplus to be reduced which may not be reduced pursuant to the provisions of Article 27, paragraph (3), an amount equal to the amount that may not be reduced is to be subtracted from that other retained earnings amount.
第二節 持分会社の社員資本
Section 2 Members' Equity in Membership Companies
(資本金の額)
(Amount of Stated Capital)
第三十条持分会社の資本金の額は、第四節に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額の範囲内で持分会社が資本金の額に計上するものと定めた額が増加するものとする。
Article 30(1)Beyond what is specified in Section 4, the amount of stated capital of a membership company is to be increased by an amount determined by the membership company to be included in the calculation of the amount of stated capital from within the scope of the amounts as provided respectively in the following items, only in the cases stated in those items:
一社員が出資の履行をした場合(履行をした出資に係る次号の債権が資産として計上されていた場合を除く。) イ及びロに掲げる額の合計額からハに掲げる額の合計額を減じて得た額(零未満である場合にあっては、零)
(i)when a member has made a contribution (excluding when the claims stated in the following item concerning contributions made have been recorded as assets): an amount obtained by subtracting the sum of the amounts stated in (c) from the sum of the amounts stated in (a) and (b) (if this is less than zero; zero):
イ当該社員が履行した出資により持分会社に対し払込み又は給付がされた財産(当該財産がロに規定する財産に該当する場合における当該財産を除く。)の価額
(a)the value of property paid or delivered to the membership company through contributions made by the member (excluding the property if the property falls under the category of property prescribed in (b));
ロ当該社員が履行した出資により持分会社に対し払込み又は給付がされた財産(当該財産の持分会社における帳簿価額として、当該財産の払込み又は給付をした者における当該払込み又は給付の直前の帳簿価額を付すべき場合における当該財産に限る。)の払込み又は給付をした者における当該払込み又は給付の直前の帳簿価額の合計額
(b)the sum of the book values of property paid or delivered to the membership company through contributions made by the member (limited to when the book value of the payment or delivery of the relevant property immediately before the payment or delivery of the relevant property according to the person who paid or delivered the property is to be entered as the book value of the property according to the membership company) immediately before the payment or delivery according to the person who made the payment or delivery;
ハ当該出資の履行の受領に係る費用の額のうち、持分会社が資本金又は資本剰余金から減ずるべき額と定めた額
(c)among the amounts of expenses concerning the acceptance of the contributions made, the amount determined by the membership company as the amount to be subtracted from its stated capital or capital surplus;
二持分会社が社員に対して出資の履行をすべきことを請求する権利に係る債権を資産として計上することと定めた場合 当該債権の価額
(ii)when a membership company has determined claims concerning its right to demand contributions from its members are to be recorded as assets: the value of the claims;
三持分会社が資本剰余金の額の全部又は一部を資本金の額とするものと定めた場合 当該資本剰余金の額
(iii)when a membership company has determined that all or part of the amount of its capital surplus is to be taken as the amount of its stated capital: the amount of the capital surplus.
2持分会社の資本金の額は、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。
(2)The amount of stated capital of a membership company is to be reduced by the amounts stated respectively in the following items, only in the cases specified in those items:
一持分会社が退社する社員に対して持分の払戻しをする場合(合同会社にあっては、法第六百二十七条の規定による手続をとった場合に限る。) 当該退社する社員の出資につき資本金の額に計上されていた額
(i)when a membership company makes a return of equity interests to a withdrawing member (for limited liability companies, limited to when procedures under the provisions of Article 627 of the Act have been undertaken): the amount which was recorded as the member's contribution in the amount of stated capital;
二持分会社が社員に対して出資の払戻しをする場合(合同会社にあっては、法第六百二十七条の規定による手続をとった場合に限る。) 当該出資の払戻しにより払戻しをする出資の価額の範囲内で、資本金の額から減ずるべき額と定めた額(当該社員の出資につき資本金の額に計上されていた額以下の額に限る。)
(ii)when a membership company makes a return of contributions to a member (for limited liability companies, limited to when procedures under the provisions of Article 627 of the Act have been undertaken): the amount determined as the amount to be subtracted from the amount of stated capital, from within the scope of the value of contributions refunded through the return of contributions (limited to amounts equal to or less than the amount which was recorded as the member's contribution in the amount of stated capital);
三持分会社(合同会社を除く。)が資産として計上している前項第二号の債権を資産として計上しないことと定めた場合 当該債権につき資本金に計上されていた額
(iii)when a membership company (excluding limited liability companies) has determined that the claims, which are referred to in item (ii) of the preceding paragraph and recorded as assets, are not to be recorded as assets: the amount the amount which was recorded as claims in the stated capital;
四持分会社(合同会社を除く。)が資本金の額の全部又は一部を資本剰余金の額とするものと定めた場合 当該資本剰余金の額とするものと定めた額に相当する額
(iv)when a membership company (excluding limited liability companies) has determined that all or part of the amount of its stated capital is to be taken as the amount of its capital surplus: an amount corresponding to the amount determined as the amount of the capital surplus;
五損失のてん補に充てる場合(合同会社にあっては、法第六百二十七条の規定による手続をとった場合に限る。) 持分会社が資本金の額の範囲内で損失のてん補に充てるものとして定めた額
(v)when losses are compensated (for limited liability companies, limited to when procedures under the provisions of Article 627 of the Act have been undertaken): an amount from within the scope of the amount of its stated capital which a membership company has determined to be for the compensation of losses.
(資本剰余金の額)
(Amount of Capital Surplus)
第三十一条持分会社の資本剰余金の額は、第四節に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が増加するものとする。
Article 31(1)Beyond what is specified in Section 4, the amount of capital surplus of a membership company is to be increased by the amounts specified respectively in the following items, only in the cases stated in those items:
一社員が出資の履行をした場合(履行をした出資に係る次号の債権が資産として計上されていた場合を除く。) イに掲げる額からロに掲げる額を減じて得た額
(i)when members have made contributions (excluding when claims referred to in the following item concerning contributions made have been recorded as assets): an amount obtained by subtracting the amount stated in (b) from the amount stated in (a):
イ前条第一項第一号イ及びロに掲げる額の合計額からハに掲げる額を減じて得た額
(a)the amount obtained by subtracting the amount stated in paragraph (1), item (i), (c) of the preceding Article, from the sum of the amounts stated in (a) and (b);
ロ当該出資の履行に際して資本金の額に計上した額
(b)the amount which was recorded in the amount of stated capital after the relevant contributions have been made;
二持分会社が社員に対して出資の履行をすべきことを請求する権利に係る債権を資産として計上することと定めた場合 イに掲げる額からロに掲げる額を減じて得た額
(ii)when a membership company has determined that claims concerning its right to demand that its members make contributions are to be recorded as assets: the amount obtained by subtracting the amount stated in (b) from the amount stated in (a):
イ前条第一項第二号に定める額
(a)the amount as provided in paragraph (1), item (ii) of the preceding Article;
ロ当該決定に際して資本金の額に計上した額
(b)the amount which was recorded in the amount of stated capital at the time of the decision;
三持分会社(合同会社を除く。)が資本金の額の全部又は一部を資本剰余金の額とするものと定めた場合 当該資本剰余金の額とするものと定めた額
(iii)when a membership company (excluding limited liability companies) has determined that all or part of the amount of its stated capital is to be taken as the amount of its capital surplus: an amount determined to be the amount of the capital surplus;
四損失のてん補に充てる場合(合同会社にあっては、法第六百二十七条の規定による手続をとった場合に限る。) 持分会社が資本金の額の範囲内で損失のてん補に充てるものとして定めた額
(iv)when losses are compensated (for limited liability companies, limited to cases in which procedures under the provisions of Article 627 of the Act have been undertaken): an amount from within the scope of the amount of its stated capital which a membership company has determined to be for the compensation of losses;
五前各号に掲げるもののほか、資本剰余金の額を増加させることが適切な場合 適切な額
(v)beyond what is stated in the preceding items, when it is appropriate to increase the amount of capital surplus: the appropriate amount.
2持分会社の資本剰余金の額は、第四節に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。ただし、利益の配当により払い戻した財産の帳簿価額に相当する額は、資本剰余金の額からは控除しないものとする。
(2)Beyond what is specified in Section 4, the amount of capital surplus of a membership company is to be reduced by the amounts specified respectively in the following items, only in the cases stated in those items; provided, however, that an amount corresponding to the book value of property refunded through the distribution of profits is not to be deducted from the amount of capital surplus:
一持分会社が退社する社員に対して持分の払戻しをする場合 当該退社する社員の出資につき資本剰余金の額に計上されていた額
(i)when a membership company makes a return of equity interests to a withdrawing member: the amount included in the calculation of the capital surplus with respect to the withdrawing member's contribution;
二持分会社が社員に対して出資の払戻しをする場合 当該出資の払戻しにより払戻しをする出資の価額から当該出資の払戻しをする場合において前条第二項の規定により資本金の額を減少する額を減じて得た額
(ii)when a membership company makes a return of contributions to a member: the amount obtained by subtracting the amount by which the amount of stated capital is reduced pursuant to the provisions of paragraph (2) of the preceding Article if the return of contribution is made from the value of contribution refunded through the return of contributions;
三持分会社(合同会社を除く。)が資産として計上している前項第二号の債権を資産として計上しないことと定めた場合 当該債権につき資本剰余金に計上されていた額
(iii)when a membership company (excluding limited liability companies) has determined that the claims which are referred to in item (ii) of the preceding paragraph and recorded as assets are not to be recorded as assets: the amount which was recorded as claims in the capital surplus;
四持分会社が資本剰余金の額の全部又は一部を資本金の額とするものと定めた場合 当該資本金の額とするものと定めた額に相当する額
(iv)when a membership company has determined that all or part of the amount of its capital surplus is to be taken as the amount of its stated capital: an amount corresponding to the amount determined as the amount of stated capital;
五合同会社が第九条第一項(同条第二項において準用する場合を含む。)の規定により資産として計上している前項第二号の債権を資産として計上しないことと定めたものとみなされる場合 当該債権につき資本金及び資本剰余金に計上されていた額
(v)when a limited liability company is deemed to have determined, pursuant to the provisions of Article 9, paragraph (1) (including cases in which it is applied mutatis mutandis under paragraph (2) of that Article), that the claims, which are referred to in item (ii) of the preceding paragraph and recorded as assets are not to be recorded as assets: the amounts which were recorded as claims in the stated capital and capital surplus;
六前各号に掲げるもののほか、資本剰余金の額を減少させることが適切な場合 適切な額
(vi)beyond what is stated in the preceding items, when it is appropriate to reduce the amount of capital surplus: the appropriate amount.
(利益剰余金の額)
(The Amount of Retained Earnings)
第三十二条持分会社の利益剰余金の額は、第四節に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が増加するものとする。
Article 32(1)Beyond what is prescribed in Section 4, the amount of retained earnings of a membership company is to be increased by the amounts specified respectively in the following items only in the cases stated in those items:
一当期純利益金額が生じた場合 当該当期純利益金額
(i)when an amount of net profit for the current period has arisen: that amount of net profit for the current period;
二持分会社が退社する社員に対して持分の払戻しをする場合 イに掲げる額からロに掲げる額を減じて得た額(零未満である場合には、零)
(ii)when a membership company makes a return of equity interests to a withdrawing member: the amount obtained by subtracting the amount stated in (b) from the amount stated in (a) (if this is less than zero; zero):
イ当該持分の払戻しを受けた社員の出資につき資本金及び資本剰余金の額に計上されていた額の合計額
(a)the sum of the amounts of contributions which were recorded as stated capital and capital surplus related to the relevant return of equity interests made to members;
ロ当該持分の払戻しにより払い戻した財産の帳簿価額
(b)the book value of property refunded through the relevant return of equity interests;
三前二号に掲げるもののほか、利益剰余金の額を増加させることが適切な場合 適切な額
(iii)beyond what is stated in the preceding two items, when it is appropriate to increase the amount of retained earnings: the appropriate amount.
2持分会社の利益剰余金の額は、第四節に定めるところのほか、次の各号に掲げる場合に限り、当該各号に定める額が減少するものとする。ただし、出資の払戻しにより払い戻した財産の帳簿価額に相当する額は、利益剰余金の額からは控除しないものとする。
(2)Beyond what is prescribed in Section 4, the amount of retained earnings of a membership company is to be reduced by the amounts prescribed respectively in the following items only in the cases stated in those items; provided, however, that an amount corresponding to the book value of the property refunded through the return of contributions is not to be deducted from the amount of retained earnings:
一当期純損失金額が生じた場合 当該当期純損失金額
(i)when an amount of net loss for the current period has arisen: that amount of net loss for the current period;
二持分会社が退社する社員に対して持分の払戻しをする場合 イに掲げる額からロに掲げる額を減じて得た額(零未満である場合には、零)
(ii)when a membership company makes a return of equity interests to a withdrawing member: the amount obtained by subtracting the amount stated in (b) from the amount stated in (a) (if this is less than zero; zero):
イ当該持分の払戻しにより払い戻した財産の帳簿価額
(a)the book value of the property refunded through the relevant return of equity interests;
ロ当該持分の払戻しを受けた社員の出資につき資本金及び資本剰余金の額に計上されていた額の合計額
(b)the sum of the amounts of contributions which were recorded as stated capital and capital surplus related to the relevant return of equity interests to members;
三社員が出資の履行をする場合(第三十条第一項第一号イ及びロに掲げる額の合計額が零未満である場合に限る。) 当該合計額
(iii)when members make contributions (limited to the when the sum of the amounts stated in Article 30, paragraph (1), item (i), (a) and (b) is less than zero): that sum;
四前三号に掲げるもののほか、利益剰余金の額を減少させることが適切な場合 適切な額
(iv)beyond what is stated in the preceding three items, when it is appropriate to reduce the amount of retained earnings: the appropriate amount.
第三節 組織変更に際しての株主資本及び社員資本
Section 3 Shareholders' Equity and Members' Equity upon Entity Conversion
(組織変更後持分会社の社員資本)
(Members' Equity in a Membership Company After Entity Conversion)
第三十三条株式会社が組織変更をする場合には、組織変更後持分会社の次の各号に掲げる額は、当該各号に定める額とする。
Article 33If a stock company performs an entity conversion, the relevant amounts stated in the following items for the membership company after entity conversion are as provided respectively in those items:
一資本金の額 組織変更の直前の株式会社の資本金の額
(i)the amount of stated capital: the amount of stated capital of the stock company immediately before the entity conversion;
二資本剰余金の額 イに掲げる額からロ及びハに掲げる額の合計額を減じて得た額
(ii)the amount of capital surplus: the amount obtained by subtracting the sum of the amounts stated in (b) and (c) from the amount stated in (a):
イ組織変更の直前の株式会社の資本準備金の額及びその他資本剰余金の額の合計額
(a)the sum of the amount of capital reserves and the amount of other capital surplus of the stock company immediately before the entity conversion;
ロ組織変更をする株式会社が有する自己株式の帳簿価額
(b)the book value of treasury shares held by the stock company performing the entity conversion;
ハ組織変更をする株式会社の株主に対して交付する組織変更後持分会社の持分以外の財産の帳簿価額(組織変更後持分会社の社債(自己社債を除く。次号ロにおいて同じ。)にあっては、当該社債に付すべき帳簿価額)のうち、株式会社が資本剰余金の額から減ずるべき額と定めた額
(c)among the book values of property other than equity interests of the membership company after entity conversion that is delivered to shareholders of the stock company performing an entity conversion (in the case of bonds of the membership company after entity conversion (excluding reacquired bonds; the same applies in (b) of the following item); the book value to be entered for the bonds), the amount determined by the stock company as the amount to be subtracted from the amount of capital surplus.
三利益剰余金の額 イに掲げる額からロに掲げる額を減じて得た額
(iii)the amount of retained earnings: the amount obtained by subtracting the amount stated in (b) from the amount stated in (a):
イ組織変更の直前の株式会社の利益準備金の額及びその他利益剰余金の額の合計額
(a)the sum of the amount of retained earnings reserves and the amount of other retained earnings of the stock company immediately before the entity conversion;
ロ組織変更をする株式会社の株主に対して交付する組織変更後持分会社の持分以外の財産の帳簿価額(組織変更後持分会社の社債にあっては、当該社債に付すべき帳簿価額)のうち、株式会社が利益剰余金の額から減ずるべき額と定めた額
(b)among the book values of property other than equity interests of the membership company after entity conversion that is delivered to shareholders of the stock company performing an entity conversion (in cases of bonds of the membership company after entity conversion, the book value to be entered for the bonds), the amount determined by the stock company as the amount to be subtracted from the amount of retained earnings.
(組織変更後株式会社の株主資本)
(Shareholders' Equity in a Stock Company after Entity Conversion)
第三十四条持分会社が組織変更をする場合には、組織変更後株式会社の次の各号に掲げる額は、当該各号に定める額とする。
Article 34If a membership company performs an entity conversion, the amounts of the stock company after entity conversion stated in the following items are the amounts as provided respectively in those items:
一資本金の額 組織変更の直前の持分会社の資本金の額
(i)the amount of stated capital: the amount of stated capital of the membership company immediately before the entity conversion;
二資本準備金の額 零
(ii)the amount of capital reserves: zero;
三その他資本剰余金の額 イに掲げる額からロに掲げる額を減じて得た額
(iii)the amount of other capital surplus: the amount obtained by subtracting the amount stated in (b) from the amount stated in (a):
イ組織変更の直前の持分会社の資本剰余金の額
(a)the amount of capital surplus of the membership company immediately before the entity conversion;
ロ組織変更をする持分会社の社員に対して交付する組織変更後株式会社の株式以外の財産の帳簿価額(組織変更後株式会社の社債等(自己社債を除く。第五号ロにおいて同じ。)にあっては、当該社債等に付すべき帳簿価額)のうち、組織変更をする持分会社が資本剰余金の額から減ずるべき額と定めた額
(b)among the book values of property other than shares of the stock company after entity conversion that is delivered to members of the membership company performing an entity conversion (in cases of bonds, etc. of the stock company after entity conversion (excluding reacquired bonds; the same applies in item (v), (b)), the book value to be entered for the bonds, etc.), the amount determined by the membership company performing an entity conversion as the amount to be subtracted from the amount of capital surplus;
四利益準備金の額 零
(iv)the amount of retained earnings reserves: zero;
五その他利益剰余金の額 イに掲げる額からロに掲げる額を減じて得た額
(v)the amount of other retained earnings: the amount obtained by subtracting the amount stated in (b) from the amount stated in (a):
イ組織変更の直前の持分会社の利益剰余金の額
(a)the amount of retained earnings of the membership company immediately before the entity conversion;
ロ組織変更をする持分会社の社員に対して交付する組織変更後株式会社の株式以外の財産の帳簿価額(組織変更後株式会社の社債等にあっては、当該社債等に付すべき帳簿価額)のうち、組織変更をする持分会社がその他利益剰余金の額から減ずるべき額と定めた額
(b)among the book values of property other than shares of the stock company after entity conversion that is delivered to members of the membership company performing an entity conversion (in the case of bonds, etc. of the stock company after entity conversion, the book value to be entered for the bonds, etc.), the amount determined by the membership company performing an entity conversion as the amount to be subtracted from the amount of other retained earnings.
第四節 吸収合併、吸収分割、株式交換及び株式交付に際しての株主資本及び社員資本
Section 4 Shareholders' Equity and Members' Equity upon the Absorption-Type Merger, Absorption-Type Company Split, Share Exchange and Share Delivery
第一款 吸収合併
Subsection 1 Absorption-Type Merger
(吸収型再編対価の全部又は一部が吸収合併存続会社の株式又は持分である場合における吸収合併存続会社の株主資本等の変動額)
(Amount of Changes in Shareholders' Equity, Etc. in a Company Surviving the Absorption-Type Merger If All or Part of the Consideration in the Absorption-Type Restructuring Are Shares or Equity Interests of the Company Surviving Absorption-Type Merger)
第三十五条吸収型再編対価の全部又は一部が吸収合併存続会社の株式又は持分である場合には、吸収合併存続会社において変動する株主資本等の総額(次項において「株主資本等変動額」という。)は、次の各号に掲げる場合の区分に応じ、当該各号に定める方法に従い定まる額とする。
Article 35(1)If all or part of the consideration in the absorption-type restructuring are shares or equity interests of the company surviving the absorption-type merger, the total amount of changes in shareholders' equity, etc. in the company surviving absorption-type merger (referred to as the "amount of changes in shareholders' equity, etc." in the following paragraph) is determined according to the methods as provided in the following items in accordance with the categories of cases stated in those items:
一当該吸収合併が支配取得に該当する場合(吸収合併消滅会社による支配取得に該当する場合を除く。) 吸収型再編対価時価又は吸収型再編対象財産の時価を基礎として算定する方法
(i)when the relevant absorption-type merger is an acquisition of control (excluding cases of acquisition of control by the company disappearing in the absorption-type merger): a method of calculation that takes as its basis the market value of consideration in the absorption-type restructuring or the market value of the property subject to absorption-type restructuring;
二吸収合併存続会社と吸収合併消滅会社が共通支配下関係にある場合 吸収型再編対象財産の吸収合併の直前の帳簿価額を基礎として算定する方法(前号に定める方法によるべき部分にあっては、当該方法)
(ii)when the company surviving the absorption-type merger and the company disappearing in the absorption-type merger are under common control: a method of calculation that takes as its basis the book value of the property subject to absorption-type restructuring immediately before the absorption-type merger (when there is a portion that should be calculated according to the method prescribed in the preceding item; that method);
三前二号に掲げる場合以外の場合 前号に定める方法
(iii)cases other than those stated in the preceding two items: the method prescribed in the preceding item.
2前項の場合には、吸収合併存続会社の資本金及び資本剰余金の増加額は、株主資本等変動額の範囲内で、吸収合併存続会社が吸収合併契約の定めに従いそれぞれ定めた額とし、利益剰余金の額は変動しないものとする。ただし、株主資本等変動額が零未満の場合には、当該株主資本等変動額のうち、対価自己株式の処分により生ずる差損の額をその他資本剰余金(当該吸収合併存続会社が持分会社の場合にあっては、資本剰余金。次条において同じ。)の減少額とし、その余の額をその他利益剰余金(当該吸収合併存続会社が持分会社の場合にあっては、利益剰余金。次条において同じ。)の減少額とし、資本金、資本準備金及び利益準備金の額は変動しないものとする。
(2)In the cases referred to in the preceding paragraph, the amount of increase in the stated capital and the capital surplus of a company surviving the absorption-type merger are each to be determined by the company surviving the absorption-type merger in accordance with the provisions of the absorption-type merger agreement, within the scope of the amount of changes in shareholders' equity, etc., and the amount of retained earnings is not to change; provided, however, that if the amount of changes in shareholders' equity, etc. is less than zero, within the amount of changes in shareholders' equity, etc., the amount of loss arising from the disposal of treasury shares used as consideration is to be the amount of decrease in other capital surplus (if the company surviving absorption-type merger is a membership company; the capital surplus; the same applies in the following Article); any remaining amount is to be from the amount of decrease in other retained earnings (if the company surviving absorption-type merger is a membership company; the retained earnings; the same applies in the following Article); and the amounts of the stated capital, the capital reserves, and the retained earnings reserve are not to change.
(株主資本等を引き継ぐ場合における吸収合併存続会社の株主資本等の変動額)
(Amount of Changes in Shareholders' Equity, Etc. in a Company Surviving the Absorption-Type Merger If Shareholders' Equity, Etc. Is Carried Over)
第三十六条前条の規定にかかわらず、吸収型再編対価の全部が吸収合併存続会社の株式又は持分である場合であって、吸収合併消滅会社における吸収合併の直前の株主資本等を引き継ぐものとして計算することが適切であるときには、吸収合併の直前の吸収合併消滅会社の資本金、資本剰余金及び利益剰余金の額をそれぞれ当該吸収合併存続会社の資本金、資本剰余金及び利益剰余金の変動額とすることができる。ただし、対価自己株式又は先行取得分株式等がある場合にあっては、当該対価自己株式又は当該先行取得分株式等の帳簿価額を吸収合併の直前の吸収合併消滅会社のその他資本剰余金の額から減じて得た額を吸収合併存続会社のその他資本剰余金の変動額とする。
Article 36(1)Notwithstanding the provisions of the preceding Article, if all of the consideration in the absorption-type restructuring is shares or equity interests of the company surviving the absorption-type merger, and when it is appropriate to calculate the shareholders' equity, etc. of the company disappearing in the absorption-type merger immediately before the absorption-type merger as being carried over, the amounts of stated capital, capital surplus and retained earnings of the company disappearing in the absorption-type merger immediately before the absorption-type merger may each be taken as amounts of changes in stated capital, capital surplus and retained earnings of the company surviving absorption-type merger; provided, however, that if there are treasury shares used as consideration or previously acquired shares, etc., the amount obtained by subtracting the book value of the treasury shares used as consideration or the previously acquired shares, etc. from the amount of other capital surplus of the company disappearing in the absorption-type merger immediately before the absorption-type merger is the amount of changes in other capital surplus of the company surviving the absorption-type merger.
2吸収型再編対価が存しない場合であって、吸収合併消滅会社における吸収合併の直前の株主資本等を引き継ぐものとして計算することが適切であるときには、吸収合併の直前の吸収合併消滅会社の資本金及び資本剰余金の合計額を当該吸収合併存続会社のその他資本剰余金の変動額とし、吸収合併の直前の利益剰余金の額を当該吸収合併存続会社のその他利益剰余金の変動額とすることができる。ただし、先行取得分株式等がある場合にあっては、当該先行取得分株式等の帳簿価額を吸収合併の直前の吸収合併消滅会社の資本金及び資本剰余金の合計額から減じて得た額を吸収合併存続会社のその他資本剰余金の変動額とする。
(2)If there is no consideration in the absorption-type restructuring, when it is appropriate to calculate the shareholders' equity, etc. of the company disappearing in the absorption-type merger immediately before the absorption-type merger as being carried over, the sum of the amounts of stated capital and capital surplus of the company disappearing in the absorption-type merger immediately before the absorption-type merger may be taken as the amount of changes in other capital surplus of the company surviving absorption-type merger, and the amount of retained earnings immediately before the absorption-type merger may be taken as the amount of changes in other retained earnings of the company surviving absorption-type merger; provided, however, that if there are previously acquired shares, etc., the amount obtained by subtracting the book value of the previously acquired shares, etc. from the sum of stated capital and capital surplus of the company disappearing in the absorption-type merger immediately before the absorption-type merger is the amount of changes in other capital surplus of the company surviving the absorption-type merger.
第二款 吸収分割
Subsection 2 Absorption-Type Company Split
(吸収型再編対価の全部又は一部が吸収分割承継会社の株式又は持分である場合における吸収分割承継会社の株主資本等の変動額)
(Amount of Changes in Shareholders' Equity, Etc. in a Company Succeeding in the Absorption-Type Split If All or Part of the Consideration in the Absorption-Type Restructuring Is Shares or Equity Interests of the Company Succeeding in the Absorption-Type Split)
第三十七条吸収型再編対価の全部又は一部が吸収分割承継会社の株式又は持分である場合には、吸収分割承継会社において変動する株主資本等の総額(次項において「株主資本等変動額」という。)は、次の各号に掲げる場合の区分に応じ、当該各号に定める方法に従い定まる額とする。
Article 37(1)If all or part of the consideration in the absorption-type restructuring is shares or equity interests of a company succeeding in the absorption-type split, the total amount of changes in shareholders' equity, etc. in the company succeeding in the absorption-type split (referred to as "amount of changes in shareholders' equity, etc." in the following paragraph) is determined according to the methods as provided in the following items in accordance with the categories of cases stated in those items:
一当該吸収分割が支配取得に該当する場合(吸収分割会社による支配取得に該当する場合を除く。) 吸収型再編対価時価又は吸収型再編対象財産の時価を基礎として算定する方法
(i)when the relevant absorption-type split falls under the category of an acquisition of control (excluding cases of an acquisition of control by the company splitting in the absorption-type split): a method of calculation that takes as its basis the market value of the consideration in the absorption-type restructuring or the market value of the property subject to absorption-type restructuring;
二前号に掲げる場合以外の場合であって、吸収型再編対象財産に時価を付すべきとき 前号に定める方法
(ii)cases other than those stated in the preceding item, when a market value is to be entered for the property subject to absorption-type restructuring: a method as prescribed in the preceding item;
三吸収分割承継会社と吸収分割会社が共通支配下関係にある場合(前号に掲げる場合を除く。) 吸収型再編対象財産の吸収分割の直前の帳簿価額を基礎として算定する方法(第一号に定める方法によるべき部分にあっては、当該方法)
(iii)when the company succeeding in the absorption-type split and the company splitting in the absorption-type split are under common control (excluding the cases stated in the preceding items): a method of calculation taking as its basis the book value of the property subject to absorption-type restructuring immediately before the absorption-type company split (when there is a portion that should be calculated according to the method prescribed in item (i); that method);
四前三号に掲げる場合以外の場合 前号に定める方法
(iv)cases other than those stated in the preceding three items: a method as prescribed in the preceding item.
2前項の場合には、吸収分割承継会社の資本金及び資本剰余金の増加額は、株主資本等変動額の範囲内で、吸収分割承継会社が吸収分割契約の定めに従いそれぞれ定めた額とし、利益剰余金の額は変動しないものとする。ただし、株主資本等変動額が零未満の場合には、当該株主資本等変動額のうち、対価自己株式の処分により生ずる差損の額をその他資本剰余金(当該吸収分割承継会社が持分会社の場合にあっては、資本剰余金。次条において同じ。)の減少額とし、その余の額をその他利益剰余金(当該吸収分割承継会社が持分会社の場合にあっては、利益剰余金。次条において同じ。)の減少額とし、資本金、資本準備金及び利益準備金の額は変動しないものとする。
(2)In cases referred to in the preceding paragraph, the amount of increase of the stated capital and the capital surplus of a company succeeding in the absorption-type split are each to be determined by the company succeeding in the absorption-type split in accordance with the provisions of the absorption-type split agreement, within the scope of the amount of changes in shareholders' equity, etc., and the amount of retained earnings is not to change; provided, however, that if the amount of changes in shareholders' equity, etc. is less than zero, within the amount of changes in shareholders' equity, etc., the amount of loss arising from the disposal of treasury shares used as consideration is to be deducted from other capital surplus (if the company succeeding in the absorption-type split is a membership company, the capital surplus; the same applies in the following Article); any remaining amount is to be deducted from other retained earnings (if the company succeeding in the absorption-type split is a membership company, the retained earnings; the same applies in the following Article); and the amounts of the stated capital, the capital reserves, and the retained earnings reserves are not to change.
(株主資本等を引き継ぐ場合における吸収分割承継会社の株主資本等の変動額)
(Amount of Changes in Shareholders' Equity, Etc. in a Company Succeeding in the Absorption-Type Split If Shareholders' Equity, Etc. Is Carried Over)
第三十八条前条の規定にかかわらず、分割型吸収分割における吸収型再編対価の全部が吸収分割承継会社の株式又は持分である場合であって、吸収分割会社における吸収分割の直前の株主資本等の全部又は一部を引き継ぐものとして計算することが適切であるときには、分割型吸収分割により変動する吸収分割会社の資本金、資本剰余金及び利益剰余金の額をそれぞれ当該吸収分割承継会社の資本金、資本剰余金及び利益剰余金の変動額とすることができる。ただし、対価自己株式がある場合にあっては、当該対価自己株式の帳簿価額を吸収分割により変動する吸収分割会社のその他資本剰余金の額から減じて得た額を吸収分割承継会社のその他資本剰余金の変動額とする。
Article 38(1)Notwithstanding the provisions of the preceding Article, if all of the consideration in the absorption-type restructuring in a company split by absorption-type split-off is shares or equity interests of the company succeeding in the absorption-type split, when it is appropriate to calculate all or part of the shareholders' equity, etc. of the company splitting in the absorption-type split immediately before the absorption-type company split as being carried over, the amounts of stated capital, capital surplus and retained earnings of the company splitting in the absorption-type split that change due to the company split by absorption-type split-off may each be taken as amounts of changes in stated capital, capital surplus and retained earnings of the company succeeding in the absorption-type split; provided, however, that if there are treasury shares used as consideration, the amount obtained by subtracting the book value of the treasury shares used as consideration from the amount of other capital surplus of the company splitting in the absorption-type split that change due to the absorption-type company split is the amount of changes in other capital surplus of the company succeeding in the absorption-type split.
2吸収型再編対価が存しない場合であって、吸収分割会社における吸収分割の直前の株主資本等の全部又は一部を引き継ぐものとして計算することが適切であるときには、吸収分割により変動する吸収分割会社の資本金及び資本剰余金の合計額を当該吸収分割承継会社のその他資本剰余金の変動額とし、吸収分割により変動する吸収分割会社の利益剰余金の額を当該吸収分割承継会社のその他利益剰余金の変動額とすることができる。
(2)If consideration in the absorption-type restructuring does not exist, when it is appropriate to calculate all or part of the shareholders' equity, etc. of the company splitting in the absorption-type split immediately before the absorption-type company split as being carried over, the sum of the amounts of stated capital and capital surplus of the company splitting in the absorption-type split that change due to the absorption-type company split may be taken as the amount of changes in other capital surplus of the company succeeding in the absorption-type split, and the amount of retained earnings of the company splitting in the absorption-type split that change due to the absorption-type company split may be taken as the amount of changes in other retained earnings of the company succeeding in the absorption-type split.
3前二項の場合の吸収分割会社における吸収分割に際しての資本金、資本剰余金又は利益剰余金の額の変更に関しては、法第二編第五章第三節第二款の規定その他の法の規定に従うものとする。
(3)For changes to the amounts of stated capital, capital surplus or retained earnings of the company splitting in the absorption-type split upon the absorption-type company split in the cases referred to in the preceding two paragraphs, these are to be governed by the provisions of Part II, Chapter V, Section 3, Subsection 2 of the Act and any other provisions of the Act.
第三款 株式交換
Subsection 3 Share Exchange
第三十九条吸収型再編対価の全部又は一部が株式交換完全親会社の株式又は持分である場合には、株式交換完全親会社において変動する株主資本等の総額(以下この条において「株主資本等変動額」という。)は、次の各号に掲げる場合の区分に応じ、当該各号に定める方法に従い定まる額とする。
Article 39(1)If all or part of the consideration in the absorption-type restructuring is shares or equity interests of a wholly owning parent company resulting from a share exchange, the total amount of changes in shareholders' equity, etc. in the wholly owning parent company resulting from a share exchange (referred to below as "amount of changes in shareholders' equity, etc." in this Article) is determined according to the methods as provided in the following items in accordance with the categories of cases stated in those items:
一当該株式交換が支配取得に該当する場合(株式交換完全子会社による支配取得に該当する場合を除く。) 吸収型再編対価時価又は株式交換完全子会社の株式の時価を基礎として算定する方法
(i)when the relevant share exchange is an acquisition of control (excluding when the wholly owned subsidiary company resulting from the share exchange acquires control): a method of calculation that takes as its basis the market value of the consideration in the absorption-type restructuring or the market value of the shares of the wholly owned subsidiary company resulting from the share exchange;
二株式交換完全親会社と株式交換完全子会社が共通支配下関係にある場合 株式交換完全子会社の財産の株式交換の直前の帳簿価額を基礎として算定する方法(前号に定める方法によるべき部分にあっては、当該方法)
(ii)when the wholly owning parent company resulting from the share exchange and the wholly owned subsidiary company resulting from the share exchange are under common control: a method of calculation that takes as its basis the book value of the property of the wholly owned subsidiary company resulting from the share exchange immediately before the share exchange (when there is a portion that should be calculated according to the method prescribed in preceding item; that method);
三前二号に掲げる場合以外の場合 前号に定める方法
(iii)cases other than those stated in the preceding two items: a method as prescribed in the preceding item.
2前項の場合には、株式交換完全親会社の資本金及び資本剰余金の増加額は、株主資本等変動額の範囲内で、株式交換完全親会社が株式交換契約の定めに従い定めた額とし、利益剰余金の額は変動しないものとする。ただし、法第七百九十九条(法第八百二条第二項において読み替えて準用する場合を含む。)の規定による手続をとっている場合以外の場合にあっては、株式交換完全親会社の資本金及び資本準備金の増加額は、株主資本等変動額に対価自己株式の帳簿価額を加えて得た額に株式発行割合(当該株式交換に際して発行する株式の数を当該株式の数及び対価自己株式の数の合計数で除して得た割合をいう。)を乗じて得た額から株主資本等変動額まで(株主資本等変動額に対価自己株式の帳簿価額を加えて得た額に株式発行割合を乗じて得た額が株主資本等変動額を上回る場合にあっては、株主資本等変動額)の範囲内で、株式交換完全親会社が株式交換契約の定めに従いそれぞれ定めた額(株式交換完全親会社が持分会社である場合にあっては、株主資本等変動額)とし、当該額の合計額を株主資本等変動額から減じて得た額をその他資本剰余金の変動額とする。
(2)In the cases referred to in the preceding paragraph, the amounts of increase of the stated capital and capital surplus of a wholly owning parent company resulting from a share exchange are to be determined by the wholly owning parent company resulting from the share exchange in accordance with the provisions of the share exchange agreement, within the scope of the amount of changes in shareholders' equity, etc., and the amount of retained earnings are not to change; provided, however, that in cases other than those in which procedures under the provisions of Article 799 of the Act (including when it is applied mutatis mutandis pursuant to Article 802, paragraph (2) of the Act following the deemed replacement of terms) are undertaken, the amounts of increase of the stated capital and capital reserves of a wholly owning parent company resulting from a share exchange are each to be the amounts that are determined by the wholly owning parent company resulting from a share exchange (if the wholly owning parent company resulting from a share exchange is a membership company; the amount of changes in shareholders' equity, etc.) in accordance with the provisions of the share exchange agreement, within a scope ranging from the amount obtained by multiplying by the share issue rate (meaning the rate obtained by dividing the number of shares issued at the share exchange by the sum of the number of those shares and the number of treasury shares used as consideration) the amount obtained by adding the book value of treasury shares used as consideration to the amount of changes in shareholders' equity, etc. to the amount of changes in shareholders' equity, etc. (if the amount obtained by multiplying by the share issue rate the amount obtained by adding the book value of treasury shares used as consideration to the amount of changes in shareholders' equity, etc. exceeds the amount of changes in shareholders' equity, etc., the amount of changes in shareholders' equity, etc.), and the amounts obtained by subtracting the sum of the increased amounts from the amount of changes in shareholders' equity, etc. are the amount of changes in other capital surplus.
3前項の規定にかかわらず、株主資本等変動額が零未満の場合には、当該株主資本等変動額のうち、対価自己株式の処分により生ずる差損の額をその他資本剰余金(当該株式交換完全親会社が持分会社の場合にあっては、資本剰余金)の減少額とし、その余の額をその他利益剰余金(当該株式交換完全親会社が持分会社の場合にあっては、利益剰余金)の減少額とし、資本金、資本準備金及び利益準備金の額は変動しないものとする。
(3)Notwithstanding the provisions of the preceding paragraph, if the amount of changes in shareholders' equity, etc. is less than zero, within the amount of changes in shareholders' equity, etc., the amount of losses arising from the disposal of treasury shares used as consideration is to be deducted from other capital surplus (if the wholly owning parent company resulting from a share exchange is a membership company; the capital surplus); any remaining amount is to be deducted from other retained earnings (if the wholly owning parent company resulting from a share exchange is a membership company, the retained earnings); and the amounts of the stated capital, the capital reserves, and the retained earnings reserves are not to change.
第四款 株式交付
Subsection 4 Share Delivery
第三十九条の二株式交付に際し、株式交付親会社において変動する株主資本等の総額(以下この条において「株主資本等変動額」という。)は、次の各号に掲げる場合の区分に応じ、当該各号に定める方法に従い定まる額とする。
Article 39-2(1)The total amount of changes in shareholders' equity, etc. in the share delivery parent company upon the share delivery (referred to below as "amount of changes in shareholders' equity, etc." in this Article) is determined according to the methods as provided in the following items in accordance with the categories of cases listed in those items:
一当該株式交付が支配取得に該当する場合(株式交付子会社による支配取得に該当する場合を除く。) 吸収型再編対価時価又は株式交付子会社の株式及び新株予約権等の時価を基礎として算定する方法
(i)when the relevant share delivery is an acquisition of control (excluding when the share delivery subsidiary acquires control): a method of calculation that takes as its basis the market value of the consideration in absorption-type restructuring or the market value of the share options, etc. of the share delivery subsidiary;
二株式交付親会社と株式交付子会社が共通支配下関係にある場合 株式交付子会社の財産の株式交付の直前の帳簿価額を基礎として算定する方法(前号に定める方法によるべき部分にあっては、当該方法)
(ii)when the share delivery parent company and the share delivery subsidiary are under common control: a method of calculation that takes as its basis the book value of the property of the share delivery subsidiary immediately before the share delivery (when there is a portion that should be calculated according to the method prescribed in preceding item, that method); and
三前二号に掲げる場合以外の場合 前号に定める方法
(iii)cases other than those listed in the preceding two items: a method as prescribed in the preceding item.
2前項の場合には、株式交付親会社の資本金及び資本剰余金の増加額は、株主資本等変動額の範囲内で、株式交付親会社が株式交付計画の定めに従い定めた額とし、利益剰余金の額は変動しないものとする。ただし、法第八百十六条の八の規定による手続をとっている場合以外の場合にあっては、株式交付親会社の資本金及び資本準備金の増加額は、株主資本等変動額に対価自己株式の帳簿価額を加えて得た額に株式発行割合(当該株式交付に際して発行する株式の数を当該株式の数及び対価自己株式の数の合計数で除して得た割合をいう。)を乗じて得た額から株主資本等変動額まで(株主資本等変動額に対価自己株式の帳簿価額を加えて得た額に株式発行割合を乗じて得た額が株主資本等変動額を上回る場合にあっては、株主資本等変動額)の範囲内で、株式交付親会社が株式交付計画の定めに従いそれぞれ定めた額とし、当該額の合計額を株主資本等変動額から減じて得た額をその他資本剰余金の変動額とする。
(2)In the cases stated in the preceding paragraph, the amounts of increase of the stated capital and capital surplus of a share delivery parent company are to be determined by the share delivery parent company in accordance with the provisions of the share delivery plan, within the scope of the amount of changes in shareholders' equity, etc., and the amount of retained earnings are not to change; provided, however, that in cases other than those in which procedures pursuant to the provisions of Article 816-8 are undertaken, the amounts of increase of the stated capital and capital reserves of a share delivery parent company are each to be amounts that are determined by the share delivery parent company in accordance with the provisions of the share delivery plan, within a scope ranging from the amount obtained by multiplying by the share issue rate (meaning the rate obtained by dividing the number of shares issued at the share delivery by the sum of the number of those shares and the number of treasury shares used as consideration) the amount obtained by adding the book value of treasury shares used as consideration to the amount of changes in shareholders' equity, etc. to the amount of changes in shareholders' equity, etc. (if the amount obtained by multiplying by the share issue rate the amount obtained by adding the book value of treasury shares used as consideration to the amount of changes in shareholders' equity, etc. exceeds the amount of changes in shareholders' equity, etc., the amount of changes in shareholders' equity, etc.), and the amount obtained by subtracting the sum of the increased amounts from the amount of changes in shareholders' equity, etc. are the amount of changes in other capital surplus.
3前項の規定にかかわらず、株主資本等変動額が零未満の場合には、当該株主資本等変動額のうち、対価自己株式の処分により生ずる差損の額をその他資本剰余金の減少額とし、その余の額をその他利益剰余金の減少額とし、資本金、資本準備金及び利益準備金の額は変動しないものとする。
(3)Notwithstanding the provisions of the preceding paragraph, if the amount of changes in shareholders' equity, etc. is less than zero, within the amount of changes in shareholders' equity, etc., the amount of losses arising from the divestment of treasury shares used as consideration is to be deducted from other capital surplus; any remaining amount is to be deducted from other retained earnings; and the amounts of the stated capital, the capital reserves, and the retained earnings reserves are not to change.
第五節 吸収分割会社等の自己株式の処分
Section 5 Disposal of Treasury Shares of a Company Splitting in the Absorption-Type Split, Etc.
(吸収分割会社の自己株式の処分)
(Disposal of Treasury Shares of a Company Splitting in the Absorption-Type Split)
第四十条吸収分割により吸収分割会社(株式会社に限る。)が自己株式を吸収分割承継会社に承継させる場合には、当該吸収分割後の吸収分割会社のその他資本剰余金の額は、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。
Article 40(1)If, through the absorption-type company split, a company splitting in the absorption-type split (limited to stock companies) allows the company succeeding in the absorption-type split to succeed to its treasury shares, the amount of other capital surplus of the company splitting in the absorption-type split after the absorption-type company split is the amount obtained by subtracting the amount stated in item (iii) from the sum of the amounts stated in item (i) and item (ii):
一吸収分割の直前の吸収分割会社のその他資本剰余金の額
(i)the amount of other capital surplus of the company splitting in the absorption-type split immediately before the absorption-type company split;
二吸収分割会社が交付を受ける吸収型再編対価に付すべき帳簿価額のうち、次号の自己株式の対価となるべき部分に係る額
(ii)among the book values to be entered for the consideration in the absorption-type restructuring whose delivery is received by the company splitting in the absorption-type split, the amount concerning the part which is to become the consideration for the treasury shares referred to in the following item;
三吸収分割承継会社に承継させる自己株式の帳簿価額
(iii)the book value of the treasury shares succeeded to by the company succeeding in the absorption-type split.
2前項に規定する場合には、自己株式対価額は、同項第二号に掲げる額とする。
(2)In the cases prescribed in the preceding paragraph, the amount of consideration for treasury shares is the amount stated in item (ii) of that paragraph.
(株式交換完全子会社の自己株式の処分)
(Disposal of Treasury Shares of a Wholly Owned Subsidiary Company Resulting from a Share Exchange)
第四十一条株式交換完全子会社が株式交換に際して自己株式を株式交換完全親会社に取得される場合には、当該株式交換後の株式交換完全子会社のその他資本剰余金の額は、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。
Article 41(1)If, upon a share exchange, a wholly owned subsidiary company resulting from the share exchange allows a wholly owning parent company resulting from the share exchange to acquire its treasury shares, the amount of other capital surplus of the wholly owned subsidiary company resulting from the share exchange after the share exchange is the amount obtained by subtracting the amount stated in item (iii) from the sum of the amounts stated in item (i) and item (ii):
一株式交換の直前の株式交換完全子会社のその他資本剰余金の額
(i)the amount of other capital surplus of the wholly owned subsidiary company resulting from the share exchange immediately before the share exchange;
二株式交換完全子会社が交付を受ける吸収型再編対価に付すべき帳簿価額
(ii)the book value to be entered as the consideration in the absorption-type restructuring whose delivery is received by the wholly owned subsidiary company resulting from the share exchange;
三株式交換完全親会社に取得させる自己株式の帳簿価額
(iii)the book value of treasury shares acquired by the wholly owning parent company resulting from the share exchange.
2前項に規定する場合には、自己株式対価額は、同項第二号に掲げる額とする。
(2)In the cases prescribed in the preceding paragraph, the amount of consideration for treasury shares is the amount stated in item (ii) of that paragraph.
(株式移転完全子会社の自己株式の処分)
(Disposal of Treasury Shares of a Wholly Owned Subsidiary Company Resulting from a Share Transfer)
第四十二条株式移転完全子会社が株式移転に際して自己株式を株式移転設立完全親会社に取得される場合には、当該株式移転後の株式移転完全子会社のその他資本剰余金の額は、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。
Article 42(1)If, upon a share transfer, a wholly owned subsidiary company resulting from the share transfer allows the wholly owning parent company incorporated in the share transfer to acquire its treasury shares, the amount of other capital surplus of the wholly owned subsidiary company resulting from the share transfer after the share transfer is the amount obtained by subtracting the amount stated in item (iii) from the sum of the amounts stated in item (i) and item (ii):
一株式移転の直前の株式移転完全子会社のその他資本剰余金の額
(i)the amount of other capital surplus of the wholly owned subsidiary company resulting from the share transfer immediately before the share transfer;
二株式移転完全子会社が交付を受ける新設型再編対価に付すべき帳簿価額のうち、次号の自己株式の対価となるべき部分に係る額
(ii)among the book values to be entered as consideration in a consolidation-type restructuring whose delivery is received by the wholly owned subsidiary company resulting from the share transfer, the amount concerning the part which is to become the consideration for the treasury shares stated in the following item;
三株式移転設立完全親会社に取得させる自己株式の帳簿価額
(iii)the book value of treasury shares acquired by the wholly owning parent company incorporated in the share transfer.
2前項に規定する場合には、自己株式対価額は、同項第二号に掲げる額とする。
(2)In the cases prescribed in the preceding paragraph, the amount of consideration for treasury shares is the amount stated in item (ii) of that paragraph.
第五節の二 取締役等の報酬等として株式を交付する場合の株主資本
Section 5-2 Shareholders' Equity in Cases When Shares are Delivered as Remunerations for Director, Etc.
(取締役等が株式会社に対し割当日後にその職務の執行として募集株式を対価とする役務を提供する場合における株主資本の変動額)
(Amount of Change in Shareholders' Equity When Director, Etc. Provide Service to Stock Company in Consideration for Shares for Subscription in Course of Execution of Duties after Allotment Date)
第四十二条の二法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の規定により募集株式を引き受ける者の募集を行う場合において、当該募集株式を引き受ける取締役又は執行役(以下この節及び第五十四条の二において「取締役等」という。)が株式会社に対し当該募集株式に係る割当日(法第二百二条の二第一項第二号に規定する割当日をいう。以下この節及び第五十四条の二において同じ。)後にその職務の執行として当該募集株式を対価とする役務を提供するときは、当該募集に係る株式の発行により各事業年度の末日(臨時計算書類を作成しようとし、又は作成した場合にあっては、臨時決算日。以下この項及び第五項において「株主資本変動日」という。)において増加する資本金の額は、この省令に別段の定めがある場合を除き、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に株式発行割合(当該募集に際して発行する株式の数を当該募集に際して発行する株式の数及び処分する自己株式の数の合計数で除して得た割合をいう。以下この条において同じ。)を乗じて得た額(零未満である場合にあっては、零。以下この条において「資本金等増加限度額」という。)とする。
Article 42-2(1)when subscribers for shares for subscription are solicited pursuant to Article 202-2, paragraph (1) of the Act (including the case where it is applied by replacing certain terms pursuant to paragraph (3) of that Article), if a director or executive officer who subscribes for the shares for subscription (referred to in below as "director, etc." in this Section and Article 54-2) provides, after the allotment date (meaning an allotment date as provided in Article 202-2, paragraph (1), item (ii) of the Act; the same applies below in this Section and Article 54-2) for the shares for subscription, service to a stock company in consideration for the shares for subscription in the course of execution of duties, the amount of stated capital to be increased as of the last day of each business year (when the stock company intends to prepare or has prepared provisional financial statements, the provisional account closing day; referred to in below as a "date of change of shareholders' equity" in this paragraph and paragraph (5)) due to the issuance of shares for subscription is, unless otherwise provided in this Ministerial Order, the amount obtained by multiplying the amount obtained by subtracting the amount listed in item (ii) from the amount listed in item (i) by the share issue rate (meaning the rate obtained by dividing the number of shares issued at the solicitation by the sum of the number of shares issued and the number of treasury shares disposed of at the solicitation; the same applies below in this Article) (if this is less than zero; zero; referred to below as a "maximum amount of increase in stated capital" in this Article).
一イに掲げる額からロに掲げる額を減じて得た額(零未満である場合にあっては、零)
(i)the amount obtained by subtracting the amount listed in (b) from the amount listed in (a) (if this is less than zero; zero);
イ取締役等が当該株主資本変動日までにその職務の執行として当該株式会社に提供した役務(当該募集株式を対価とするものに限る。ロにおいて同じ。)の公正な評価額
(a)a fair value of the service provided by the director, etc. to the stock company in the course of execution of duties on or before the date of change of shareholders' equity (limited to the services provided in consideration for the shares for subscription; the same applies in (b));
ロ取締役等が当該株主資本変動日の直前の株主資本変動日までにその職務の執行として当該株式会社に提供した役務の公正な評価額
(b)a fair value of the service provided by the director, etc. to the stock company in the course of execution of duties on or before the date of change of shareholders' equity immediately before the relevant date of change of shareholders' equity;
二法第百九十九条第一項第五号に掲げる事項として募集株式の交付に係る費用の額のうち、株式会社が資本金等増加限度額から減ずるべき額と定めた額
(ii)among the amounts of expenses concerning the delivery of shares for subscription taken as the matters listed in Article 199, paragraph (1), item (v) of the Act, the amount determined by the stock company as the amount to be subtracted from the maximum amount of increase in stated capital.
2資本金等増加限度額の二分の一を超えない額は、資本金として計上しないことができる。
(2)The stock company may elect not to record, as the stated capital, the amount not exceeding half of the maximum amount of increase in stated capital.
3前項の規定により資本金として計上しないこととした額は、資本準備金として計上しなければならない。
(3)The amount not to be recorded as the stated capital pursuant to the preceding paragraph must be recorded as capital reserves.
4法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の規定により募集株式を引き受ける者の募集を行う場合において、取締役等が株式会社に対し当該募集株式に係る割当日後にその職務の執行として当該募集株式を対価とする役務を提供するときは、当該割当日において、当該募集に際して処分する自己株式の帳簿価額をその他資本剰余金の額から減ずるものとする。
(4)When subscribers for shares for subscription are solicited pursuant to Article 202-2, paragraph (1) of the Act (including the case in which it is applied by replacing certain terms pursuant to paragraph (3) of that Article), if a director, etc. provides service to a stock company in consideration for the shares for subscription in the course of execution of duties after the allotment date for the shares for subscription, the book value of treasury shares to be disposed of at the solicitation as of the allotment date is to be subtracted from the amount of other capital surplus.
5法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の規定により募集株式を引き受ける者の募集を行う場合において、取締役等が株式会社に対し当該募集株式に係る割当日後にその職務の執行として当該募集株式を対価とする役務を提供するときは、各株主資本変動日において変動する次の各号に掲げる額は、当該各号に定める額とする。
(5)When subscribers for shares for subscription are solicited pursuant to Article 202-2, paragraph (1) of the Act (including the case where it is applied by replacing certain terms pursuant to paragraph (3) of that Article), if a director, etc. provides service to a stock company in consideration for the shares for subscription in the course of execution of duties after the allotment date for the shares for subscription, the amounts of change specified in the following items as of the date of change of shareholders' equity are as respectively stated in the relevant items.
一その他資本剰余金の額 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に自己株式処分割合(一から株式発行割合を減じて得た割合をいう。)を乗じて得た額
(i)the amount of other capital surplus: the amount obtained by multiplying by the treasury share disposal rate (meaning the rate obtained by subtracting the share issue rate from one) the amount obtained by subtracting the amount listed in item (ii) of paragraph (1) from the amount listed in item (i) of that paragraph (if this is less than zero; zero);
二その他利益剰余金の額 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が零未満である場合における当該額に株式発行割合を乗じて得た額
(ii)the amount of other retained earnings: if the amount obtained by subtracting the amount listed in item (ii) of paragraph (1) from the amount listed in item (i) of that paragraph is less than zero, the amount obtained by multiplying the share issue rate by the relevant amount.
6法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の規定により募集株式を引き受ける者の募集を行う場合において、取締役等が株式会社に対し当該募集株式に係る割当日後にその職務の執行として当該募集株式を対価とする役務を提供するときは、自己株式対価額は、零とする。
(6)When subscribers for shares for subscription are solicited pursuant to Article 202-2, paragraph (1) of the Act (including the case where it is applied by replacing certain terms pursuant to paragraph (3) of that Article), if a director, etc. provides service to a stock company in consideration for the shares for subscription in the course of execution of duties after the allotment date for the shares for subscription, the amount of consideration for treasury shares is zero.
7第二十四条第一項の規定にかかわらず、当該株式会社が法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の規定による募集に際して自己株式の処分により取締役等に対して当該株式会社の株式を交付した場合において、当該取締役等が当該株式の割当てを受けた際に約したところに従って当該株式を当該株式会社に無償で譲り渡し、当該株式会社がこれを取得するときは、当該自己株式の処分に際して減少した自己株式の額を、増加すべき自己株式の額とする。
(7)Notwithstanding the provisions of Article 24, paragraph (1), in when the stock company delivers its company shares to a director, etc. by way of disposal of treasury shares upon the solicitation pursuant to Article 202-2, paragraph (1) of the Act (including the case where it is applied by replacing certain terms pursuant to paragraph (3) of that Article), if the director, etc. transfers to the stock company without compensation, and the stock company acquires the shares in accordance with an agreement upon the allotment of the shares to the director, etc., the amount of treasury shares reduced by the disposal is treated as the amount of the treasury shares to be increased.
(取締役等が株式会社に対し割当日前にその職務の執行として募集株式を対価とする役務を提供する場合における株主資本の変動額)
(Amount of Change of Shareholders' Equity When Director, Etc. Provides Service to Stock Company in Consideration for Shares for Subscription in Course of Execution of Duties before Allotment Date)
第四十二条の三法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の規定により募集株式を引き受ける者の募集を行う場合において、取締役等が株式会社に対し当該募集株式に係る割当日前にその職務の執行として当該募集株式を対価とする役務を提供するときは、当該募集に係る株式の発行により増加する資本金の額は、この省令に別段の定めがある場合を除き、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に株式発行割合(当該募集に際して発行する株式の数を当該募集に際して発行する株式の数及び処分する自己株式の数の合計数で除して得た割合をいう。以下この条において同じ。)を乗じて得た額(零未満である場合にあっては、零。以下この条において「資本金等増加限度額」という。)とする。
Article 42-3(1)When subscribers for shares for subscription are solicited pursuant to Article 202-2, paragraph (1) of the Act (including the case where it is applied by replacing certain terms pursuant to paragraph (3) of that Article), if a director, etc. provides, before the allotment date for the shares for subscription, service to a stock company in consideration for the shares for subscription in the course of execution of duties, the amount of stated capital to be increased due to the issuance of shares for subscription is, unless otherwise provided in this Ministerial Order, the amount obtained by multiplying the amount obtained by subtracting the amount listed in item (ii) from the amount listed in item (i) by the share issue rate (meaning the rate obtained by dividing the number of shares issued at the solicitation by the sum of the number of shares issued and the number of treasury shares disposed of at the solicitation; the same applies below in this Article) (if this is less than zero; zero; referred to below as a "maximum amount of increase in stated capital" in this Article).
一第五十四条の二第二項の規定により減少する株式引受権の額
(i)the amount of share award rights reduced pursuant to Article 54-2, paragraph (2);
二法第百九十九条第一項第五号に掲げる事項として募集株式の交付に係る費用の額のうち、株式会社が資本金等増加限度額から減ずるべき額と定めた額
(ii)among the amounts of expenses related to the delivery of shares for subscription taken as the matters listed in Article 199, paragraph (1), item (v) of the Act, the amount determined by the stock company as the amount to be subtracted from the maximum amount of increase in stated capital.
2資本金等増加限度額の二分の一を超えない額は、資本金として計上しないことができる。
(2)The stock company may decide not to record as the stated capital the amount not exceeding the half of the maximum amount of increase in stated capital.
3前項の規定により資本金として計上しないこととした額は、資本準備金として計上しなければならない。
(3)The amount not to be recorded as the stated capital pursuant to the preceding paragraph must be recorded as capital reserves.
4法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の規定により募集株式を引き受ける者の募集を行う場合において、取締役等が株式会社に対し当該募集株式に係る割当日前にその職務の執行として当該募集株式を対価とする役務を提供するときは、当該行為後の次の各号に掲げる額は、当該行為の直前の当該額に、当該各号に定める額を加えて得た額とする。
(4)When subscribers for shares for subscription are solicited pursuant to Article 202-2, paragraph (1) of the Act (including the case where it is applied by replacing certain terms pursuant to paragraph (3) of that Article), if a director, etc. provides, before the allotment date for the shares for subscription, service to a stock company in consideration for the shares for subscription in the course of execution of duties, the amount specified in the following items after the relevant act is the sum of the relevant amount immediately before the act and the amount specified in the relevant item, respectively.
一その他資本剰余金の額 イに掲げる額からロに掲げる額を減じて得た額
(i)the amount of other capital surplus: the amount obtained by subtracting the amounts specified in (b) from the amount specified (a):
イ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に自己株式処分割合(一から株式発行割合を減じて得た割合をいう。第五項において同じ。)を乗じて得た額
(a)the amount obtained by multiplying the amount obtained by subtracting the amount specified in item (ii) of paragraph (1) from the amount specified in item (i) of that paragraph by the treasury share disposal rate (meaning the rate obtained by subtracting the share issue rate from one; the same applies in paragraph (5)); and
ロ当該募集に際して処分する自己株式の帳簿価額
(b)the book value of treasury shares to be disposed upon the solicitation.
二その他利益剰余金の額 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が零未満である場合における当該額に株式発行割合を乗じて得た額
(ii)the amount of other retained earnings: if the amount obtained by subtracting the amount listed in item (ii) of the preceding paragraph from the amount listed in item (i) of that paragraph is less than zero, the amount obtained by multiplying the share issue rate by the relevant amount.
5法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の規定により募集株式を引き受ける者の募集を行う場合において、取締役等が株式会社に対し当該募集株式に係る割当日前にその職務の執行として当該募集株式を対価とする役務を提供するときは、自己株式対価額は、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に自己株式処分割合を乗じて得た額とする。
(5)When subscribers for shares for subscription are solicited pursuant to Article 202-2, paragraph (1) of the Act (including when it is applied by replacing certain terms pursuant to paragraph (3) of that Article), if a director, etc. provides, before the allotment date for the shares for subscription, service to a stock company in consideration for the shares for subscription in the course of execution of duties, the amount of consideration for treasury shares is the amount obtained by multiplying the amount obtained by subtracting the amount specified in item (ii) of paragraph (1) from the amount specified in item (i) of that paragraph by the treasury share disposal ratio.
第六節 設立時の株主資本及び社員資本
Section 6 Shareholders' Equity and Members' Equity at the Time of Incorporation
第一款 通常の設立
Subsection 1 Ordinary Incorporation
(株式会社の設立時の株主資本)
(Shareholders' Equity at the Time of Incorporation of a Stock Company)
第四十三条法第二十五条第一項各号に掲げる方法により株式会社を設立する場合における株式会社の設立時に行う株式の発行に係る法第四百四十五条第一項に規定する株主となる者が当該株式会社に対して払込み又は給付をした財産の額とは、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(零未満である場合にあっては、零)とする。
Article 43(1)The amount of property paid or delivered to the relevant stock company by a person who is the shareholder prescribed by Article 445, paragraph (1) of the Act concerning the issuance of shares taking place at the time of incorporation of a stock company if a stock company is incorporated through the methods stated in the items of Article 25, paragraph (1) of the Act is the amount obtained by subtracting the amount stated in item (iii) from the sum of the amounts stated in item (i) and item (ii) (if this is less than zero; zero):
一法第三十四条第一項又は第六十三条第一項の規定により払込みを受けた金銭の額(次のイ又はロに掲げる場合における金銭にあっては、当該イ又はロに定める額)
(i)the amount of monies received as payment pursuant to the provisions of Article 34, paragraph (1), or Article 63, paragraph (1) of the Act (for the monies in the cases stated respectively in the following (a) or (b); the amount as provided in (a) or (b)):
イ外国の通貨をもって金銭の払込みを受けた場合(ロに掲げる場合を除く。) 当該外国の通貨につき払込みがあった日の為替相場に基づき算出された金額
(a)when payment has been received of monies in the currency of a foreign country (excluding the cases stated in (b)): an amount calculated based on the exchange rate of the foreign currency on the date of payment;
ロ当該払込みを受けた金銭の額(イに定める額を含む。)により資本金又は資本準備金の額として計上すべき額を計算することが適切でない場合 当該金銭の当該払込みをした者における当該払込みの直前の帳簿価額
(b)when calculations for the amount to be recorded as the amount of stated capital or capital reserves through the amount of monies received as the payment (including the amount prescribed in (a)) are inappropriate: the book value of the monies immediately before the payment according to the person who has made the payment;
二法第三十四条第一項の規定により金銭以外の財産(以下この条において「現物出資財産」という。)の給付を受けた場合にあっては、当該現物出資財産の給付があった日における価額(次のイ又はロに掲げる場合における現物出資財産にあっては、当該イ又はロに定める額)
(ii)if the delivery of property other than monies (referred to below as "property contributed in kind" in this Article) has been received pursuant to the provisions of Article 34, paragraph (1) of the Act; the value of the property contributed in kind on the day of delivery (for property contributed in kind in the cases stated in (a) or (b) below; the amount as provided in (a) or (b)):
イ当該株式会社と当該現物出資財産の給付をした者が共通支配下関係となる場合(当該現物出資財産に時価を付すべき場合を除く。) 当該現物出資財産の当該給付をした者における当該給付の直前の帳簿価額
(a)when the stock company and the person who has delivered the property contributed in kind are to come under common control (excluding when a market value is to be entered for the property contributed in kind): the book value of the property contributed in kind immediately before the delivery according to the person who has delivered them;
ロイに掲げる場合以外の場合であって、当該給付を受けた現物出資財産の価額により資本金又は資本準備金の額として計上すべき額を計算することが適切でないとき イに定める帳簿価額
(b)in cases other than those stated in (a), when calculations for the amount to be recorded as the amount of stated capital or capital reserves through the value of property contributed in kind received as the relevant delivery are inappropriate: the book value prescribed in (a);
三法第三十二条第一項第三号に掲げる事項として、設立に要した費用の額のうち設立に際して資本金又は資本準備金の額として計上すべき額から減ずるべき額と定めた額
(iii)Concerning matters stated in Article 32, paragraph (1), item (iii) of the Act, among the amounts of expenses required at incorporation, the amount which has been determined as the amount to be subtracted from the amount to be recorded as the amount of stated capital or capital reserves at incorporation.
2設立(法第二十五条第一項各号に掲げる方法によるものに限る。以下この条において同じ。)時の株式会社のその他資本剰余金の額は、零とする。
(2)The amount of other capital surplus of a stock company at the time of incorporation (limited to the methods stated in the items of Article 25, paragraph (1) of the Act; the same applies below in this Article), is zero.
3設立時の株式会社の利益準備金の額は、零とする。
(3)The amount of retained earnings reserves of a stock company at the time of incorporation is zero.
4設立時の株式会社のその他利益剰余金の額は、零(第一項第一号及び第二号に掲げる額の合計額から同項第三号に掲げる額を減じて得た額が零未満である場合にあっては、当該額)とする。
(4)The amount of other retained earnings of a stock company at the time of incorporation is zero (if the amount obtained by subtracting the amount stated in item (iii) of paragraph (1) from the sum of the amounts stated in item (i) and item (ii) of that paragraph is less than zero; that amount).
5第一項第二号の規定の適用については、現物出資財産について定款に定めた額と、当該現物出資財産の帳簿価額(当該出資に係る資本金及び資本準備金の額を含む。)とが同一の額でなければならないと解してはならない。
(5)With respect to the application of the provisions of paragraph (1), item (ii), the amount determined in the articles of incorporation regarding property contributed in kind, and the book value of the property contributed in kind (including the amounts of stated capital and capital reserves concerning the contributions) must not be interpreted as being required to be of the same amount.
(持分会社の設立時の社員資本)
(Members' Equity in a Membership Company at the Time of Incorporation)
第四十四条持分会社の設立(新設合併及び新設分割による設立を除く。以下この条において同じ。)時の資本金の額は、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(零未満である場合にあっては、零)の範囲内で、社員になろうとする者が定めた額(零以上の額に限る。)とする。
Article 44(1)The amount of stated capital of a membership company at the time of incorporation (excluding incorporation through consolidation-type mergers or incorporation-type company splits; the same applies below in this Article) is: within the scope of the amounts obtained by subtracting the amounts stated in (ii) from the amounts stated in (i) (if this is less than zero; zero), the amount determined by a person desiring to become members (limited to amounts equal to or greater than zero):
一設立に際して出資の履行として持分会社が払込み又は給付を受けた財産(以下この条において「出資財産」という。)の出資時における価額(次のイ又はロに掲げる場合における出資財産にあっては、当該イ又はロに定める額)
(i)the value of property at the time of contribution that is paid or delivered to the membership company as contributions made at the time of incorporation (referred to below as "property contributed" in this Article) (for property contributed in the cases stated in (a) or (b) below; the amount as provided in (a) or (b)):
イ当該持分会社と当該出資財産の給付をした者が共通支配下関係となる場合(当該出資財産に時価を付すべき場合を除く。) 当該出資財産の当該払込み又は給付をした者における当該払込み又は給付の直前の帳簿価額
(a)when the membership company and the person delivering the relevant property contributed are to come under common control (excluding the when a market value is to be entered for the property contributed): the book value of the property contributed immediately before the payment or delivery according to the person making the payment or delivery;
ロイに掲げる場合以外の場合であって、当該給付を受けた出資財産の価額により資本金又は資本剰余金の額として計上すべき額を計算することが適切でないとき イに定める帳簿価額
(b)in cases other than those stated in (a), when calculations for the amount to be recorded as the amount of stated capital or capital surplus through the value of property contributed received as the delivery are inappropriate: the book value prescribed in (a);
二設立時の社員になろうとする者が設立に要した費用のうち、設立に際して資本金又は資本剰余金の額として計上すべき額から減ずるべき額と定めた額
(ii)among the amounts of expenses required at incorporation, the amount which has been determined by persons desiring to become members at the time of incorporation as the amount to be subtracted from the amount to be recorded as the amount of stated capital or capital surplus at incorporation.
2持分会社の設立時の資本剰余金の額は、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。
(2)The amount of capital surplus at the time of incorporation of a membership company, is the amount obtained by subtracting the amount stated in item (ii) from the amount stated in item (i):
一出資財産の価額
(i)the value of property contributed;
二設立時の資本金の額
(ii)the amount of stated capital at the time of incorporation.
3持分会社の設立時の利益剰余金の額は、零(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が零未満である場合にあっては、当該額)とする。
(3)The amount of retained earnings at the time of incorporation of a membership company is zero (if the amount obtained by subtracting the amount stated in item (ii) of paragraph (1) from the amount stated in item (i) of that paragraph is less than zero; that amount).
第二款 新設合併
Subsection 2 Consolidation-Type Merger
(支配取得に該当する場合における新設合併設立会社の株主資本等)
(Shareholders' Equity, Etc. in a Company Incorporated in the consolidation-type merger in Cases of Acquisition of Control)
第四十五条新設合併が支配取得に該当する場合には、新設合併設立会社の設立時の株主資本等の総額は、次の各号に掲げる部分の区分に応じ、当該各号に定める額の合計額(次項において「株主資本等変動額」という。)とする。
Article 45(1)If the consolidation-type merger is an acquisition of control, the total amount of shareholders' equity, etc. at the time of incorporation of the company incorporated in the consolidation-type merger is the sum of the amounts as provided in the following items (referred to as "amount of changes in shareholders' equity, etc." in the following paragraph) in accordance with the categories of the portions stated in those items:
一新設合併取得会社に係る部分 当該新設合併取得会社の財産の新設合併の直前の帳簿価額を基礎として算定する方法に従い定まる額
(i)the portion concerning the acquiring company in consolidation-type merger: an amount determined in accordance with a method of calculation taking as its basis the book value of the property of the acquiring company in consolidation-type merger immediately before the consolidation-type merger;
二新設合併取得会社以外の新設合併消滅会社に係る部分 当該新設合併消滅会社の株主等に交付される新設型再編対価時価又は新設型再編対象財産の時価を基礎として算定する方法に従い定まる額
(ii)the portion concerning the company disappearing in the consolidation-type merger that is not the acquiring company in the consolidation-type merger: an amount determined in accordance with a method of calculation taking as its basis the market value of consideration in a consolidation-type restructuring or the market value of property subject to consolidation-type restructuring delivered to shareholders, etc. of the company disappearing in the consolidation-type merger.
2前項の場合には、当該新設合併設立会社の設立時の資本金及び資本剰余金の額は、株主資本等変動額の範囲内で、新設合併消滅会社が新設合併契約の定めに従いそれぞれ定めた額とし、利益剰余金の額は零とする。ただし、株主資本等変動額が零未満の場合には、当該額を設立時のその他利益剰余金(当該新設合併設立会社が持分会社の場合にあっては、利益剰余金。第四十七条第二項において同じ。)の額とし、資本金、資本剰余金及び利益準備金の額は零とする。
(2)In the cases referred to in the preceding paragraph, the amount of stated capital and capital surplus at the time of incorporation of the company incorporated in the consolidation-type merger is determined by the company disappearing in the consolidation-type merger in accordance with the provisions of the consolidation-type merger agreement, within the scope of the amount of changes in shareholders' equity, etc., and the amount of retained earnings is zero; provided, however, that if the amount of changes in shareholders' equity, etc. is less than zero, that amount is the amount of other retained earnings at the time of incorporation (if the company incorporated in the consolidation-type merger is a membership company, the retained earnings; the same applies in Article 47, paragraph (2)), and the amounts of stated capital, capital surplus and retained earning reserves are zero.
3前二項の規定にかかわらず、第一項の場合であって、新設合併取得会社の株主等に交付する新設型再編対価の全部が新設合併設立会社の株式又は持分であるときは、新設合併設立会社の設立時の資本金、資本剰余金及び利益剰余金の額は、次の各号に掲げる部分の区分に応じ、当該各号に定める規定を準用してそれぞれ算定される額の合計額とすることができる。
(3)Notwithstanding the provisions of the preceding two paragraphs, in the cases stated in paragraph (1), when all of the consideration in a consolidation-type restructuring delivered to shareholders, etc. of the acquiring company in consolidation-type merger is shares or equity interests of the company incorporated in the consolidation-type merger, the amounts of stated capital, capital surplus and retained earnings at the time of incorporation of the company incorporated in the consolidation-type merger may be taken as the sum of the amounts calculated through mutatis mutandis application of the provisions of the following items in accordance with the categories of the portions stated in those items:
一新設合併取得会社に係る部分 第四十七条
(i)the portion concerning the acquiring company in the consolidation-type merger: Article 47;
二新設合併取得会社以外の新設合併消滅会社に係る部分 第一項(同項第一号に係る部分を除く。)及び前項
(ii)the portion concerning the company disappearing in the consolidation-type merger which is not the acquiring company in the consolidation-type merger: paragraph (1) (excluding portions concerning item (i) of that paragraph) and the preceding paragraph.
(共通支配下関係にある場合における新設合併設立会社の株主資本等)
(Shareholders' Equity, Etc. in a Company Incorporated in the consolidation-type merger in Cases of Being under Common Control)
第四十六条新設合併消滅会社の全部が共通支配下関係にある場合には、新設合併設立会社の設立時の株主資本等の総額は、新設型再編対象財産の新設合併の直前の帳簿価額を基礎として算定する方法(前条第一項第二号に規定する方法によるべき部分にあっては、当該方法)に従い定まる額とする。
Article 46(1)If all of the companies disappearing in the consolidation-type merger are under common control, the total amount of shareholders' equity, etc. at the time of incorporation of the company incorporated in the consolidation-type merger is the amount determined in accordance with a method of calculation (for portions that rely on the method prescribed in paragraph (1), item (ii) of the preceding Article; that method) taking as its base the book value of property subject to consolidation-type restructuring immediately before the consolidation-type merger.
2前項の場合には、新設合併設立会社の設立時の資本金、資本剰余金及び利益剰余金の額は、次の各号に掲げる部分の区分に応じ、当該各号に定める規定を準用してそれぞれ算定される額の合計額とする。
(2)In the cases referred to in the preceding paragraph, the amounts of stated capital, capital surplus and retained earnings at the time of incorporation of the company incorporated in the consolidation-type merger are the sum of the amounts calculated through mutatis mutandis application of the provisions of the following items in accordance with the categories of the portions stated in those items:
一株主資本承継消滅会社に係る部分 次条第一項
(i)the portion concerning a consolidated company succeeding to shareholders' equity: paragraph (1) of the following Article;
二非株主資本承継消滅会社に係る部分 前条第二項
(ii)the portion concerning a consolidated company not succeeding to shareholders' equity: paragraph (2) of the preceding Article.
(株主資本等を引き継ぐ場合における新設合併設立会社の株主資本等)
(Shareholders' Equity, Etc. in a Company Incorporated in a Consolidation-Type Merger If Shareholders' Equity, Etc. Is Carried Over)
第四十七条前条第一項の場合であって、新設型再編対価の全部が新設合併設立会社の株式又は持分であり、かつ、新設合併消滅会社における新設合併の直前の株主資本等を引き継ぐものとして計算することが適切であるときには、新設合併の直前の各新設合併消滅会社の資本金、資本剰余金及び利益剰余金の額の各合計額をそれぞれ当該新設合併設立会社の設立時の資本金、資本剰余金及び利益剰余金の額とすることができる。ただし、先行取得分株式等がある場合にあっては、当該先行取得分株式等の帳簿価額を新設合併の直前の各新設合併消滅会社のその他資本剰余金(当該新設合併設立会社が持分会社の場合にあっては、資本剰余金。以下この条において同じ。)の合計額から減じて得た額を新設合併設立会社の設立時のその他資本剰余金の額とする。
Article 47(1)In the cases referred to in paragraph (1) of the preceding Article, when all of the consideration in a consolidation-type restructuring is shares or equity interests of the company incorporated in the consolidation-type merger, and, when it is appropriate to calculate the shareholders' equity, etc. of the companies disappearing in the consolidation-type merger immediately before the consolidation-type merger as being carried over, the sum of each of the amounts of stated capital, capital surplus and retained earnings of each of the companies disappearing in the consolidation-type merger immediately before the consolidation-type merger may each be taken as the amounts of stated capital, capital surplus and retained earnings at the time of incorporation of the company incorporated in the consolidation-type merger; provided, however, that if there are previously acquired shares, etc., the amount obtained by subtracting the book value of the previously acquired shares, etc. from the sum of other capital surplus (if the company incorporated in the consolidation-type merger is a membership company, the capital surplus; the same applies below in this Article) of each of the companies disappearing in the consolidation-type merger immediately before the consolidation-type merger is the amount of other capital surplus at the time of incorporation of the company incorporated in the consolidation-type merger.
2前項の規定にかかわらず、同項の場合であって、非対価交付消滅会社があるときには、当該非対価交付消滅会社の資本金及び資本剰余金の合計額を当該非対価交付消滅会社のその他資本剰余金の額とみなし、当該非対価交付消滅会社の利益剰余金の額を当該非対価交付消滅会社のその他利益剰余金の額とみなして、同項の規定を適用する。
(2)Notwithstanding the provisions of the preceding paragraph, in the cases referred to in that paragraph, when there is a company consolidated without delivering consideration, the sum of the stated capital and capital surplus of the company consolidated without delivering consideration is deemed to be the amount of other capital surplus of the company consolidated without delivering consideration, the amount of retained earnings of the company consolidated without delivering consideration is deemed to be the amount of other retained earnings of the company consolidated without delivering consideration, and the provisions referred to in that paragraph apply.
(その他の場合における新設合併設立会社の株主資本等)
(Shareholders' Equity, Etc. in Companies Incorporated in Consolidation-Type Mergers in Other Cases)
第四十八条第四十五条第一項及び第四十六条第一項に規定する場合以外の場合には、新設合併設立会社の設立時の資本金、資本剰余金及び利益剰余金の額は、同条及び前条の定めるところにより計算する。
Article 48In cases other than those prescribed in Article 45, paragraph (1), and Article 46, paragraph (1), the amounts of stated capital, capital surplus and retained earnings at the time of incorporation of a company incorporated in the consolidation-type merger are calculated pursuant to the provisions of those Articles and the preceding Article.
第三款 新設分割
Subsection 3 Incorporation-Type Company Split
(単独新設分割の場合における新設分割設立会社の株主資本等)
(Shareholders' Equity, Etc. in Companies Incorporated in the Incorporation-Type Split in the Case of Company Split by Independent Incorporation)
第四十九条新設分割設立会社(二以上の会社が新設分割する場合における新設分割設立会社を除く。以下この条及び次条において同じ。)の設立時における株主資本等の総額は、新設型再編対象財産の新設分割会社における新設分割の直前の帳簿価額を基礎として算定する方法(当該新設型再編対象財産に時価を付すべき場合にあっては、新設型再編対価時価又は新設型再編対象財産の時価を基礎として算定する方法)に従い定まる額(次項において「株主資本等変動額」という。)とする。
Article 49(1)The total amount of shareholders' equity, etc. at the time of incorporation of a company incorporated in the incorporation-type split (except for a company incorporated in the incorporation-type split in the case that two or more companies effect the incorporation-type company split; the same applies below in this Article and the following Article) is the amount (referred to as the "amount of changes in shareholders' equity, etc." in the following paragraph) determined in accordance with a method of calculation taking as its base the book value of property subject to consolidation-type restructuring immediately before the incorporation-type company split according to the company splitting in the incorporation-type split (if the market value is to be entered for the property subject to consolidation-type restructuring, a method of calculation taking as its basis the market value of consideration in a consolidation-type restructuring or the market value of the property subject to consolidation-type restructuring).
2前項の場合には、新設分割設立会社の資本金及び資本剰余金の額は、株主資本等変動額の範囲内で、新設分割会社が新設分割計画の定めに従いそれぞれ定めた額とし、利益剰余金の額は零とする。ただし、株主資本等変動額が零未満の場合には、当該株主資本等変動額をその他利益剰余金(新設分割設立会社が持分会社である場合にあっては、利益剰余金)の額とし、資本金、資本剰余金及び利益準備金の額は零とする。
(2)In the cases referred to in the preceding paragraph, the amount of stated capital and capital surplus of a company incorporated in the incorporation-type split is determined by the company splitting in the incorporation-type split in accordance with the provisions of the plan for the incorporation-type company split, within the scope of the amount of changes in shareholders' equity, etc.; the amount of retained earnings is zero; provided, however, that if the amount of changes in shareholders' equity, etc. is less than zero, the amount of changes in shareholders' equity, etc. is the amount of other retained earnings (if the company incorporated in the incorporation-type split is a membership company; the retained earnings); the amounts of stated capital, capital surplus and retained earning reserves are zero.
(株主資本等を引き継ぐ場合における新設分割設立会社の株主資本等)
(Shareholders' Equity, Etc. in Companies Incorporated Through Incorporation-Type Splits If Shareholders' Equity, Etc. Is Carried Over)
第五十条前条の規定にかかわらず、分割型新設分割の新設型再編対価の全部が新設分割設立会社の株式又は持分である場合であって、新設分割会社における新設分割の直前の株主資本等の全部又は一部を引き継ぐものとして計算することが適切であるときには、分割型新設分割により変動する新設分割会社の資本金、資本剰余金及び利益剰余金の額をそれぞれ新設分割設立会社の設立時の資本金、資本剰余金及び利益剰余金の額とすることができる。
Article 50(1)Notwithstanding the provisions of the preceding Article, if all of the consideration in a consolidation-type restructuring of the incorporation-type company split-off is shares or equity interests of the company incorporated in the incorporation-type split, when it is appropriate to calculate all or part of the shareholders' equity, etc. of the company splitting in the incorporation-type split immediately before the incorporation-type company split as being carried over, the amounts of stated capital, capital surplus and retained earnings of the company splitting in the incorporation-type split that change due to the incorporation-type company split may each be taken as the amounts of stated capital, capital surplus and retained earnings at the time of incorporation of the company incorporated in the incorporation-type split.
2前項の場合の新設分割会社における新設分割に際しての資本金、資本剰余金又は利益剰余金の額の変更に関しては、法第二編第五章第三節第二款の規定その他の法の規定に従うものとする。
(2)Concerning changes to the amounts of stated capital, capital surplus or retained earnings upon the incorporation-type company split in the company splitting in the incorporation-type split in cases referred to in the preceding paragraph, the governing provisions are Part II, Chapter V, Section 3, Subsection 2 of the Act, and any other provisions of the Act.
(共同新設分割の場合における新設分割設立会社の株主資本等)
(Shareholders' Equity, Etc. in a Company Incorporated in the Incorporation-Type Split in Cases of a Joint Incorporation-Type Company Split)
第五十一条二以上の会社が新設分割をする場合には、次に掲げるところに従い、新設分割設立会社の株主資本又は社員資本を計算するものとする。
Article 51If two or more companies effect the incorporation-type company split, the shareholders' equity or members' equity of the companies incorporated in the incorporation-type split is to be calculated in accordance with what are stated in the following items:
一仮に各新設分割会社が他の新設分割会社と共同しないで新設分割を行うことによって会社を設立するものとみなして、当該会社(以下この条において「仮会社」という。)の計算を行う。
(i)provisionally, each company splitting in the incorporation-type split is deemed not to have incorporated a company through the incorporation-type company split jointly with any other company splitting in the incorporation-type split, and the calculations for the company (referred to below as the "provisional company" in this Article) are then performed;
二各仮会社が新設合併をすることにより設立される会社が新設分割設立会社となるものとみなして、当該新設分割設立会社の計算を行う。
(ii)a company incorporated through the consolidation-type merger of the provisional companies is deemed to become a company incorporated in the incorporation-type split, and the calculations for the company incorporated in the incorporation-type split are then performed.
第四款 株式移転
Subsection 4 Share Transfer
第五十二条株式移転設立完全親会社の設立時における株主資本の総額は、次の各号に掲げる部分の区分に応じ、当該各号に定める額の合計額(次項において「株主資本変動額」という。)とする。
Article 52(1)The total amount of shareholders' equity at the time of incorporation of a wholly owning parent company incorporated in a share transfer is the sum of the amounts stated in the items below (referred to as "amount of changes in shareholders' equity" in the following paragraph) in accordance with the categories of the portions stated in those items:
一当該株式移転が株式移転完全子会社による支配取得に該当する場合における他の株式移転完全子会社に係る部分 当該他の株式移転完全子会社の株主に対して交付する新設型再編対価時価又は当該他の株式移転完全子会社の株式の時価を基礎として算定する方法に従い定まる額
(i)the portion concerning other wholly owned subsidiary companies resulting from the share transfer if the share transfer is an acquisition of control by a wholly owned subsidiary company resulting from the share transfer: an amount determined in accordance with a method of calculation that takes as its base the market value of consideration in a consolidation-type restructuring delivered to shareholders of the relevant other wholly owned subsidiary companies resulting from the share transfer, or the market value of the shares of the relevant other wholly owned subsidiary companies resulting from the share transfer;
二株式移転完全子会社の全部が共通支配下関係にある場合における当該株式移転完全子会社に係る部分 当該株式移転完全子会社における財産の帳簿価額を基礎として算定する方法(前号に規定する方法によるべき部分にあっては、当該方法)に従い定まる額
(ii)the portion concerning the wholly owned subsidiary companies resulting from the share transfer if all of the wholly owned subsidiary companies resulting from the share transfer are under common control: an amount determined in accordance with a method of calculation taking as its base the book value of the property of the wholly owned subsidiary companies resulting from the share transfer (when there is a portion that should be calculated according to the method prescribed in preceding item; that method);
三前二号に掲げる部分以外の部分 前号に規定する方法に従い定まる額
(iii)portions other than portions stated in the preceding two items: an amount determined in accordance with a method as prescribed in the preceding item.
2前項の場合には、当該株式移転設立完全親会社の設立時の資本金及び資本剰余金の額は、株主資本変動額の範囲内で、株式移転完全子会社が株式移転計画の定めに従い定めた額とし、利益剰余金の額は零とする。ただし、株主資本変動額が零未満の場合にあっては、当該額を設立時のその他利益剰余金の額とし、資本金、資本剰余金及び利益準備金の額は零とする。
(2)In the cases referred to in the preceding paragraph, the amount of stated capital and capital surplus at the time of incorporation of the wholly owning parent company incorporated in the share transfer are each to be determined by the wholly owned subsidiary company resulting from the share transfer in accordance with the provisions of the share transfer plan, within the scope of the amount of changes in shareholders' equity, and the amount of retained earnings is zero; provided, however, that if the amount of changes in shareholders' equity is less than zero, that amount is the amount of other capital surplus at the time of incorporation, and the amounts of stated capital, capital surplus, and retained earnings reserves are zero.
第七節 評価・換算差額等又はその他の包括利益累計額
Section 7 Valuation and Translation Differences or Other Comprehensive Accumulated Income
(評価・換算差額等又はその他の包括利益累計額)
(Valuation and Translation Differences or Other Comprehensive Accumulated Income)
第五十三条次に掲げるものその他資産、負債又は株主資本若しくは社員資本以外のものであっても、純資産の部の項目として計上することが適当であると認められるものは、純資産として計上することができる。
Article 53Even if any other assets, liabilities or items that are stated below are not shareholders' equity or members' equity, those for which the recording as an entry in the section on net assets is found to be appropriate may be recorded as net assets:
一資産又は負債(デリバティブ取引により生じる正味の資産又は負債を含む。以下この条において同じ。)につき時価を付すものとする場合における当該資産又は負債の評価差額(利益又は損失に計上するもの並びに次号及び第三号に掲げる評価差額を除く。)
(i)the valuation difference (excluding valuation differences included in the calculation of profits or losses and the valuation differences stated in the following item and item (iii)) of the relevant assets or liabilities, if a market value is to be entered with respect to assets or liabilities (including net assets or liabilities that arise through derivative transactions; the same applies below in this Article);
二ヘッジ会計を適用する場合におけるヘッジ手段に係る損益又は評価差額
(ii)profit and loss or valuation differences concerning hedging instruments if hedge accounting is applied;
三土地の再評価に関する法律(平成十年法律第三十四号)第七条第一項に規定する再評価差額
(iii)the revaluation difference prescribed in Article 7, paragraph (1) of the Act on Revaluation of Land (Act No. 34 of 1998).
(土地再評価差額金を計上している会社を当事者とする組織再編行為等における特則)
(Special Provisions on Organization Restructuring Actions Where a Company Recording a Land Revaluation Difference Is a Party)
第五十四条吸収合併若しくは吸収分割又は新設合併若しくは新設分割(以下この項において「合併分割」という。)に際して前条第三号に掲げる再評価差額を計上している土地が吸収型再編対象財産又は新設型再編対象財産(以下この項において「対象財産」という。)に含まれる場合において、当該対象財産につき吸収合併存続会社、吸収分割承継会社、新設合併設立会社又は新設分割設立会社が付すべき帳簿価額を当該合併分割の直前の帳簿価額とすべきときは、当該土地に係る土地の再評価に関する法律の規定による再評価前の帳簿価額を当該土地の帳簿価額とみなして、当該合併分割に係る株主資本等の計算に関する規定を適用する。
Article 54(1)In the absorption-type merger or absorption-type company split, or in the consolidation-type merger or incorporation-type company split (referred to in below as "merger or company split" in this paragraph), if land for which the recorded revaluation difference stated in item (iii) of the preceding Article is included in the property subject to absorption-type restructuring or the property subject to consolidation-type restructuring (referred to below as the "subject property" in this paragraph), when the book value to be entered with regard to the subject property by the company surviving absorption-type merger, company succeeding in the absorption-type split, company incorporated in an consolidation-type merger or company incorporated in the incorporation-type split is to be the book value immediately before the merger or company split, the book value before revaluation under the provisions of the Act on Revaluation of Land concerning the relevant land is deemed to be the book value of the relevant land, and the provisions on calculation of shareholders' equity, etc. concerning the merger or company split apply.
2株式交換、株式交付又は株式移転(以下この項において「交換交付移転」という。)に際して前条第三号に掲げる再評価差額を計上している土地が株式交換完全子会社、株式交付子会社又は株式移転完全子会社(以下この項において「交換交付移転完全子会社」という。)の資産に含まれる場合において、当該交換交付移転完全子会社の株式につき株式交換完全親会社、株式交付親会社又は株式移転設立完全親会社が付すべき帳簿価額を算定の基礎となる交換移転完全子会社の財産の帳簿価額を評価すべき日における当該交換交付移転完全子会社の資産(自己新株予約権を含む。)に係る帳簿価額から負債(新株予約権に係る義務を含む。)に係る帳簿価額を減じて得た額をもって算定すべきときは、当該土地に係る土地の再評価に関する法律の規定による再評価前の帳簿価額を当該土地の帳簿価額とみなして、当該交換交付移転に係る株主資本等の計算に関する規定を適用する。
(2)If, in a share exchange, share delivery or share transfer (referred to below as the "exchange or delivery or transfer" in this paragraph), land for which the recorded revaluation difference stated in item (iii) of the preceding Article is included in the assets of the relevant wholly owned subsidiary company resulting from the share exchange, share delivery subsidiary, or wholly owned subsidiary company resulting from the share transfer (referred to below as the "wholly owned subsidiary company formed in exchange or delivery or transfer" in this paragraph), when the book value to be entered by the wholly owning parent company resulting from a share exchange or the wholly owning parent company incorporated in the share transfer with respect to the shares of the wholly owned subsidiary company formed in exchange or delivery or transfer is to be calculated with the amount obtained by subtracting the book value concerning liabilities (including obligations concerning share options) from the book value concerning the assets of the wholly owned subsidiary company formed in exchange or delivery or transfer (including its own share options) on the day on which the book value of the property of the wholly owned subsidiary company formed in exchange or transfer that is to be the basis for calculations is to be evaluated, the book value before revaluation under the provisions of the Act on Revaluation of Land concerning the relevant land is deemed to be the book value of the relevant land, and the provisions on calculation of shareholders' equity, etc. concerning the exchange or delivery or transfer apply.
3事業の譲渡若しくは譲受け又は金銭以外の財産と引換えにする株式又は持分の交付(以下この項において「現物出資等」という。)に際して前条第三号に掲げる再評価差額を計上している土地が現物出資等の対象となる財産(以下この項において「対象財産」という。)に含まれている場合において、当該対象財産につき当該対象財産を取得する者が付すべき帳簿価額を当該現物出資等の直前の帳簿価額とすべきときは、当該土地に係る土地の再評価に関する法律の規定による再評価前の帳簿価額を当該土地の帳簿価額とみなして、当該現物出資等に係る株主資本等の計算に関する規定を適用する。
(3)If, in a business transfer or acceptance or delivery of shares or equity interests in exchange for property other than monies (referred to below as "contributions in kind, etc." in this paragraph), land included in the calculation of the revaluation difference stated in item (iii) of the preceding Article is included in the property that are the subject of a contribution in kind, etc. (referred to below as "subject property" in this paragraph), when the book value to be entered for the subject assets by the person acquiring the subject property is to be the book value of the contribution in kind, etc. immediately before that, the book value before revaluation under the provisions of the Act on Revaluation of Land concerning the relevant land is deemed to be the book value of the relevant land, and the provisions on calculation of shareholders' equity, etc. concerning the contribution in kind, etc. apply.
第七節の二 株式引受権
Section 7-2 Share Award Rights
第五十四条の二取締役等が株式会社に対し法第二百二条の二第一項(同条第三項の規定により読み替えて適用する場合を含む。)の募集株式に係る割当日前にその職務の執行として当該募集株式を対価とする役務を提供した場合には、当該役務の公正な評価額を、増加すべき株式引受権の額とする。
Article 54-2(1)If a director, etc. provides, before the allotment date for the shares for subscription under Article 202-2, paragraph (1) of the Act (including the case in which it is applied by replacing certain terms pursuant to paragraph (3) of that Article), service to a stock company in consideration for the shares for subscription in the course of execution of duties, the fair value of the service is treated as the amount of share award rights to be increased.
2株式会社が前項の取締役等に対して同項の募集株式を割り当てる場合には、当該募集株式に係る割当日における同項の役務に対応する株式引受権の帳簿価額を、減少すべき株式引受権の額とする。
(2)If a stock company allots shares for subscription referred to in the preceding paragraph to a director, etc. referred to in that paragraph, the book value of share award rights relating to the service referred to in that paragraph as of the allotment date for the shares for subscription is treated as the amount of share award rights to be reduced.
第八節 新株予約権
Section 8 Share Options
第五十五条株式会社が新株予約権を発行する場合には、当該新株予約権と引換えにされた金銭の払込みの金額、金銭以外の財産の給付の額又は当該株式会社に対する債権をもってされた相殺の額その他適切な価格を、増加すべき新株予約権の額とする。
Article 55(1)If a stock company issues share options, the amount of monies paid in exchange for the share options, the amount of the delivery of property other than monies, or the amount set-off against claims against the stock company, and any other appropriate prices are the amount by which share options are to be increased.
2前項に規定する「株式会社が新株予約権を発行する場合」とは、次に掲げる場合において新株予約権を発行する場合をいう。
(2)The phrase "if a stock company issues share options" prescribed in the preceding paragraph means when share options are issued in the cases stated below:
一法第二編第三章第二節の定めるところにより募集新株予約権を引き受ける者の募集を行う場合
(i)when subscribers for share options for subscription are solicited pursuant to the provisions of Part II, Chapter III, Section 2 of the Act;
二取得請求権付株式(法第百七条第二項第二号ハ又はニに掲げる事項についての定めがあるものに限る。)の取得をする場合
(ii)when shares with put options (limited to those in which there are provisions for the matters stated in Article 107, paragraph (2), item (ii), (c) or (d) of the Act) are acquired;
三取得条項付株式(法第百七条第二項第三号ホ又はヘに掲げる事項についての定めがあるものに限る。)の取得をする場合
(iii)when shares subject to call (limited to those for which there are provisions concerning the matters stated in Article 107, paragraph (2), item (iii), (e) or (f) of the Act) are acquired;
四全部取得条項付種類株式(当該全部取得条項付種類株式を取得するに際して法第百七十一条第一項第一号ハ又はニに掲げる事項についての定めをした場合における当該全部取得条項付種類株式に限る。)の取得をする場合
(iv)when shares subject to class-wide call (limited to the shares subject to class-wide call, if provisions have been made for the matters stated in Article 171, paragraph (1), item (i), (c) or (d) at the acquisition of the shares subject to class-wide call) are acquired;
五新株予約権無償割当てをする場合
(v)when an allotment of share options without contribution is made;
六取得条項付新株予約権(法第二百三十六条第一項第七号ヘ又はトに掲げる事項についての定めがあるものに限る。)の取得をする場合
(vi)when share options subject to call (limited to those in which there are provisions for the matters stated in Article 236, paragraph (1), item (vii), (f) or (g) of the Act) are acquired;
七吸収合併後当該株式会社が存続する場合
(vii)when the stock company survives the absorption-type merger;
八吸収分割による他の会社がその事業に関して有する権利義務の全部又は一部の承継をする場合
(viii)when another company succeeds to all or part of the rights and obligations related to that business through the absorption-type company split;
九株式交換による他の株式会社の発行済株式の全部の取得をする場合
(ix)when all of the issued shares of another stock company are acquired through a share exchange; or
十株式交付に際して他の株式会社の株式又は新株予約権等の譲受けをする場合
(x)when shares or share options, etc. of another stock company are to be acquired upon the share delivery.
3新設合併、新設分割又は株式移転により設立された株式会社が設立に際して新株予約権を発行する場合には、当該新株予約権についての適切な価格を設立時の新株予約権の額とする。
(3)If a stock company incorporated through the consolidation-type merger, incorporation-type company split or share transfer issues share options at incorporation, the appropriate price of the share options is the amount of share options at the time of incorporation.
4次の各号に掲げる場合には、当該各号に定める額を、減少すべき新株予約権の額とする。
(4)In the cases stated respectively in the following items, the amounts as provided in those items are the amounts by which share options are to be reduced:
一株式会社が自己新株予約権の消却をする場合 当該自己新株予約権に対応する新株予約権の帳簿価額
(i)when a stock company cancels its own share options: the book value of share options equivalent to its own share options;
二新株予約権の行使又は消滅があった場合 当該新株予約権の帳簿価額
(ii)when share options have been exercised or have expired: the book value of the share options.
5株式会社が当該株式会社の新株予約権を取得する場合には、その取得価額を、増加すべき自己新株予約権の額とする。
(5)If a stock company acquires share options in the stock company, the value of that acquisition is the amount by which its own share options are to be increased.
6次の各号に掲げる自己新株予約権(当該新株予約権の帳簿価額を超える価額で取得するものに限る。)については、当該各号に定める価格を付さなければならない。
(6)With respect to a stock company's own share options stated respectively in the following items (limited to those acquired at a value exceeding the book value of the relevant share options), the price as provided in those items must be entered:
一事業年度の末日における時価がその時の取得原価より著しく低い自己新株予約権(次号に掲げる自己新株予約権を除く。) イ又はロに掲げる額のうちいずれか高い額
(i)its own share options whose market value on the last day of the business year is significantly lower than the cost at acquisition (excluding those stated in the following item): whichever of the amounts stated in (a) or (b) is the highest:
イ当該事業年度の末日における時価
(a)the market value on the last day of the business year;
ロ当該自己新株予約権に対応する新株予約権の帳簿価額
(b)the book value of share options equivalent to its own share options.
二処分しないものと認められる自己新株予約権 当該自己新株予約権に対応する新株予約権の帳簿価額
(ii)its own share options found not to be disposed of: the book value of share options equivalent to its own share options.
7株式会社が自己新株予約権の処分若しくは消却をする場合又は自己新株予約権の消滅があった場合には、その帳簿価額を、減少すべき自己新株予約権の額とする。
(7)If a stock company disposes of or cancels its own share options, or if its own share options have expired, the book value is the amount by which its own share options are to be reduced.
8第一項及び第三項から前項までの規定は、株式等交付請求権(株式引受権及び新株予約権以外の権利であって、当該株式会社に対して行使することにより当該株式会社の株式の交付を受けることができる権利をいう。以下この条において同じ。)について準用する。
(8)The provisions of paragraph (1) and paragraph (3) through to the preceding paragraph apply mutatis mutandis to share delivery claims (meaning rights other than share award rights and share options to receive delivery of shares of the relevant stock company through exercising against the relevant stock company; the same applies below in this Article).
9募集株式を引き受ける者の募集に際して発行する株式又は処分する自己株式が株式等交付請求権の行使によって発行する株式又は処分する自己株式であるときにおける第十四条第一項の規定の適用については、同項中「第一号及び第二号に掲げる額の合計額」とあるのは、「第一号及び第二号に掲げる額の合計額並びに第五十五条第八項に規定する株式等交付請求権の行使時における帳簿価額の合計額」とする。
(9)With respect to the application of the provisions of Article 14, paragraph (1), when shares issued or treasury shares disposed of at solicitation of subscribers for shares for subscription are shares issued or treasury shares disposed of through the exercising of share delivery claims, the phrase "sum of the amounts stated in item (i) and item (ii)" in that paragraph is to read "the sum of the book value at the time of the exercising of the share delivery claims prescribed in Article 55, paragraph (8), and the sum of the amounts stated in item (i) and item (ii)".
第四章 更生計画に基づく行為に係る計算に関する特則
Chapter IV Special Provisions on Calculations Concerning Acts Based on Reorganization Plans
第五十六条更生会社(会社更生法第二条第七項に規定する更生会社をいう。以下この項及び第三項において同じ。)が更生計画(同法第二条第二項に規定する更生計画をいう。以下この項において同じ。)に基づき行う行為についての当該更生会社が計上すべきのれん、純資産その他の計算に関する事項は、この省令の規定にかかわらず、更生計画の定めるところによる。
Article 56(1)Matters related to goodwill, net assets and other accounts to be recorded by a reorganizing company (meaning a reorganizing company as prescribed in Article 2, paragraph (7) of the Corporate Reorganization Act; the same applies below in this paragraph and paragraph (3)) for acts carried out based on a reorganization plan (meaning a reorganization plan as prescribed in Article 2, paragraph (2) of that law; the same applies below in this paragraph) by the reorganizing company are to be governed by the provisions of the reorganization plan, notwithstanding the provisions of this Ministerial Order.
2更生計画(会社更生法第二条第二項並びに金融機関等の更生手続の特例等に関する法律(平成八年法律第九十五号。以下この条において「更生特例法」という。)第四条第二項及び第百六十九条第二項に規定する更生計画をいう。以下この条において同じ。)において株式会社を設立することを定めた場合(新設合併、新設分割又は株式移転により株式会社を設立することを定めた場合を除く。)には、当該株式会社の設立時ののれん、純資産その他の計算に関する事項は、この省令の規定にかかわらず、更生計画の定めるところによる。
(2)If it is determined in a reorganization plan (meaning a reorganization plan as prescribed in Article 2, paragraph (2) of the Corporate Reorganization Act, and Article 4, paragraph (2), and Article 169, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (Act No. 95 of 1996; referred to below as the "Act on Special Measures for the Reorganizations" in this Article); the same applies below in this Article) that a stock company will be incorporated (excluding when it is determined that a stock company will be incorporated through the consolidation-type merger, incorporation-type company split or share transfer), matters related to goodwill, net assets and other accounts at the time of incorporation of the stock company are to be governed by the provisions of the reorganization plan, notwithstanding the provisions of this Ministerial Order.
3更生計画において会社(更生会社を除く。)が更生会社等(更生会社並びに更生特例法第四条第七項に規定する更生協同組織金融機関及び更生特例法第百六十九条第七項に規定する更生会社をいう。次項において同じ。)の更生債権者等(会社更生法第二条第十三項並びに更生特例法第四条第十三項及び第百六十九条第十三項に規定する更生債権者等をいう。以下この条において同じ。)に対して吸収合併又は株式交換に際して交付する金銭等を割り当てた場合には、当該更生債権者等に対して交付する金銭等の価格も当該吸収合併又は株式交換に係る吸収型再編対価として考慮するものとする。
(3)If, in the reorganization plan, a company (excluding a reorganizing company) has allotted monies, etc. to be delivered to the reorganization creditors, etc. (meaning the reorganization creditors, etc. as prescribed in Article 2, paragraph (13) of the Corporate Reorganization Act, together with Article 4, paragraph (13) and Article 169, paragraph (13) of the Act on Special Measures for the Reorganizations; the same applies below in this Article) of the reorganizing company, etc. (meaning the reorganizing company, the reorganizing cooperative financial institution as prescribed in Article 4, paragraph (7) of the Act on Special Measures, and the reorganizing company as prescribed in Article 169, paragraph (7) of the Act on Special Measures; the same applies in the following paragraph) upon the absorption-type merger or share exchange, the value of the monies, etc. delivered to the reorganization creditors, etc. is also to be considered to be the consideration in the absorption-type restructuring concerning the absorption-type merger or share exchange.
4更生計画において新設合併又は株式移転により設立される会社が更生会社等の更生債権者等に対して新設合併又は株式移転に際して交付する株式、持分又は社債等を割り当てた場合には、当該更生債権者等に対して交付する株式、持分又は社債等の価格も当該新設合併又は株式移転に係る新設型再編対価として考慮するものとする。
(4)In the reorganization plan, if a company incorporated through the consolidation-type merger or share transfer has allotted shares, equity interests or bonds, etc. to be delivered to the reorganization creditors, etc. of the reorganizing company, etc. upon the consolidation-type merger or share transfer, the price of the shares, equity interests or bonds, etc. delivered to the reorganization creditors, etc. is also to be considered to be the consideration in a consolidation-type restructuring concerning the consolidation-type merger or share transfer.
第三編 計算関係書類
Part III Accounting Documents
第一章 総則
Chapter I General Provisions
第一節 表示の原則
Section 1 Principles of Presentation
第五十七条計算関係書類に係る事項の金額は、一円単位、千円単位又は百万円単位をもって表示するものとする。
Article 57(1)The amounts of matters concerning the accounting documents are to be presented in units of 1 yen, 1,000 yen, or 1,000,000 yen.
2計算関係書類は、日本語をもって表示するものとする。ただし、その他の言語をもって表示することが不当でない場合は、この限りでない。
(2)Accounting documents are to be presented in Japanese; provided, however, that this does not apply if presentation of those documents in another language is not unreasonable.
3計算関係書類(各事業年度に係る計算書類の附属明細書を除く。)の作成については、貸借対照表、損益計算書その他計算関係書類を構成するものごとに、一の書面その他の資料として作成をしなければならないものと解してはならない。
(3)For the preparation of accounting documents (excluding detailed statements attached to financial statements for each business year), all of the constituent items in the balance sheet, profit and loss statement and any other accounting documents must not be interpreted as being required to be prepared as one document or other single material.
第二節 株式会社の計算書類
Section 2 Stock Company Financial Statements
(成立の日の貸借対照表)
(Balance Sheet on the Day of Formation)
第五十八条法第四百三十五条第一項の規定により作成すべき貸借対照表は、株式会社の成立の日における会計帳簿に基づき作成しなければならない。
Article 58The balance sheet to be prepared pursuant to the provisions of Article 435, paragraph (1) of the Act, must be prepared based on the accounting books of the stock company on the day of its formation.
(各事業年度に係る計算書類)
(Financial Statements for Each Business Year)
第五十九条法第四百三十五条第二項に規定する法務省令で定めるものは、この編の規定に従い作成される株主資本等変動計算書及び個別注記表とする。
Article 59(1)What is prescribed by Ministry of Justice Order, as prescribed in Article 435, paragraph (2) of the Act, is the statements of changes in shareholders' equity, etc. and tables of explanatory notes on unconsolidated financial statements prepared in accordance with the provisions of this Part.
2各事業年度に係る計算書類及びその附属明細書の作成に係る期間は、当該事業年度の前事業年度の末日の翌日(当該事業年度の前事業年度がない場合にあっては、成立の日)から当該事業年度の末日までの期間とする。この場合において、当該期間は、一年(事業年度の末日を変更する場合における変更後の最初の事業年度については、一年六箇月)を超えることができない。
(2)The period concerning the preparation of financial statements for each business year and its attached detailed statements is the period from the day following the last day of the business year before the relevant business year (if there was no business year before the relevant business year, the day of formation) to the last day of the relevant business year. In this case, that period may not exceed one year (for the first business year after changes are made, if the last day of the business year is changed; one year and six months).
3法第四百三十五条第二項の規定により作成すべき各事業年度に係る計算書類及びその附属明細書は、当該事業年度に係る会計帳簿に基づき作成しなければならない。
(3)Financial statements for each business year and attached detailed statements that are to be prepared pursuant to the provisions of Article 435, paragraph (2) of the Act, they must be prepared based on the accounting books concerning the relevant business year.
(臨時計算書類)
(Provisional Financial Statements)
第六十条臨時計算書類の作成に係る期間(次項において「臨時会計年度」という。)は、当該事業年度の前事業年度の末日の翌日(当該事業年度の前事業年度がない場合にあっては、成立の日)から臨時決算日までの期間とする。
Article 60(1)The period concerning the preparation of provisional financial statements (referred to as the "provisional fiscal year" in the following paragraph) is the period from the day following the last day of the business year before the relevant business year (if there was no business year before the relevant business year, the day of formation) to the provisional account closing day.
2臨時計算書類は、臨時会計年度に係る会計帳簿に基づき作成しなければならない。
(2)Provisional financial statements must be prepared based on the accounting books concerning the provisional fiscal year.
3株式会社が臨時計算書類を作成しようとする場合において、当該株式会社についての最終事業年度がないときは、当該株式会社の成立の日から最初の事業年度が終結する日までの間、当該最初の事業年度に属する一定の日を臨時決算日とみなして、法第四百四十一条の規定を適用することができる。
(3)If a stock company intends to prepare provisional financial statements, when there is no most recent business year with respect to the stock company, within the period from the day of formation of the stock company to the day on which the first business year is concluded, a fixed day within that first business year may be deemed to be the provisional account closing day, and the provisions of Article 441 of the Act may be applied.
第三節 株式会社の連結計算書類
Section 3 Stock Company Consolidated Financial Statements
(連結計算書類)
(Consolidated Financial Statements)
第六十一条法第四百四十四条第一項に規定する法務省令で定めるものは、次に掲げるいずれかのものとする。
Article 61What is prescribed by Ministry of Justice Order, as mentioned in Article 444, paragraph (1) of the Act, is any of the statements stated below:
一この編(第百二十条から第百二十条の三までを除く。)の規定に従い作成される次のイからニまでに掲げるもの
(i)the statements stated in (a) through (d) to be prepared in accordance with the provisions of this Part (excluding Articles 120 through 120-3):
イ連結貸借対照表
(a)consolidated balance sheets;
ロ連結損益計算書
(b)consolidated profit and loss statements;
ハ連結株主資本等変動計算書
(c)consolidated statements of changes in shareholders' equity, etc.;
ニ連結注記表
(d)tables of explanatory notes on consolidated financial statements;
二第百二十条の規定に従い作成されるもの
(ii)statements to be prepared in accordance with the provisions of Article 120;
三第百二十条の二の規定に従い作成されるもの
(iii)statements to be prepared in accordance with the provisions of Article 120-2.
四第百二十条の三の規定に従い作成されるもの
(iv)statements to be prepared in accordance with the provisions of Article 120-3.
(連結会計年度)
(Consolidated Fiscal Year)
第六十二条各事業年度に係る連結計算書類の作成に係る期間(以下この編において「連結会計年度」という。)は、当該事業年度の前事業年度の末日の翌日(当該事業年度の前事業年度がない場合にあっては、成立の日)から当該事業年度の末日までの期間とする。
Article 62The period concerning the preparation of consolidated financial statements for each business year (referred to below as a "consolidated fiscal year" in this Part) is the period from the day following the last day of the business year before the relevant business year (if there was no business year before the relevant business year; the day of formation) to the last day of the relevant business year.
(連結の範囲)
(Scope of Consolidation)
第六十三条株式会社は、その全ての子会社を連結の範囲に含めなければならない。ただし、次のいずれかに該当する子会社は、連結の範囲に含めないものとする。
Article 63(1)A stock company must include all of its subsidiary companies in the scope of a consolidation; provided, however, that any subsidiary companies falling under any of the following categories are not to be included in the scope of a consolidation:
一財務及び事業の方針を決定する機関(株主総会その他これに準ずる機関をいう。)に対する支配が一時的であると認められる子会社
(i)subsidiary companies that are found to be in temporary control of a body that decides financial and business policies (meaning a shareholders meeting or its body equivalent);
二連結の範囲に含めることにより当該株式会社の利害関係人の判断を著しく誤らせるおそれがあると認められる子会社
(ii)subsidiary companies for which it is found that inclusion in the scope of a consolidation would carry the risk causing the interested parties of the relevant stock company to reach a seriously mistaken valuation.
2前項の規定により連結の範囲に含めるべき子会社のうち、その資産、売上高(役務収益を含む。以下同じ。)等からみて、連結の範囲から除いてもその企業集団の財産及び損益の状況に関する合理的な判断を妨げない程度に重要性の乏しいものは、連結の範囲から除くことができる。
(2)Among subsidiary companies to be included in the scope of a consolidation pursuant to the provisions of the preceding paragraph, judging by their assets and net sales (including service revenues; the same applies below), etc., those which are of such low importance that their exemption from the scope of a consolidation would not preclude a reasonable valuation of the corporate group's property and profits and losses, may be exempted from the scope of the consolidation.
(事業年度に係る期間の異なる子会社)
(Subsidiary Companies with Different Periods as Their Business Years)
第六十四条株式会社の事業年度の末日と異なる日をその事業年度の末日とする連結子会社は、当該株式会社の事業年度の末日において、連結計算書類の作成の基礎となる計算書類を作成するために必要とされる決算を行わなければならない。ただし、当該連結子会社の事業年度の末日と当該株式会社の事業年度の末日との差異が三箇月を超えない場合において、当該連結子会社の事業年度に係る計算書類を基礎として連結計算書類を作成するときは、この限りでない。
Article 64(1)On the last day of the stock company's business year, a consolidated subsidiary company for which the last day of the business year is different from the last day of the stock company's business year, must perform settlements of accounts which are necessary for the preparation of financial statements that are to be the basis for preparation of consolidated financial statements; provided, however, that this does not apply if the difference between the last day of the business year of the consolidated subsidiary company and the last day of the business year of the stock company does not exceed three months, when consolidated financial statements are prepared taking as their basis financial statements for the business year of the consolidated subsidiary company.
2前項ただし書の規定により連結計算書類を作成する場合には、連結子会社の事業年度の末日と当該株式会社の事業年度の末日が異なることから生ずる連結会社相互間の取引に係る会計記録の重要な不一致について、調整をしなければならない。
(2)If consolidated financial statements are prepared pursuant to the provisions of the proviso to the preceding paragraph, with respect to serious disagreements in accounting records concerning transactions between mutually consolidated companies arising due to a difference between the last day of the business year of a consolidated subsidiary company and the last day of the business year of the relevant stock company, adjustment must be carried out.
(連結貸借対照表)
(Consolidated Balance Sheets)
第六十五条連結貸借対照表は、株式会社の連結会計年度に対応する期間に係る連結会社の貸借対照表(連結子会社が前条第一項本文の規定による決算を行う場合における当該連結子会社の貸借対照表については、当該決算に係る貸借対照表)の資産、負債及び純資産の金額を基礎として作成しなければならない。この場合においては、連結会社の貸借対照表に計上された資産、負債及び純資産の金額を連結貸借対照表の適切な項目に計上することができる。
Article 65Consolidated balance sheets must be prepared taking as their basis the amounts of assets, liabilities and net assets in the balance sheets of consolidated companies concerning a period corresponding to the stock company's consolidated fiscal year (if a settlement of accounts is performed by a consolidated subsidiary company under the provisions of the main clause of paragraph (1) of the preceding Article; the balance sheet concerning the settlement of accounts for the balance sheet of the relevant consolidated subsidiary company). In that case, the amounts of assets, liabilities and net assets recorded in the balance sheets of the consolidated companies may be recorded in the appropriate entries in the consolidated balance sheet.
(連結損益計算書)
(Consolidated Profit and Loss Statements)
第六十六条連結損益計算書は、株式会社の連結会計年度に対応する期間に係る連結会社の損益計算書(連結子会社が第六十四条第一項本文の規定による決算を行う場合における当該連結子会社の損益計算書については、当該決算に係る損益計算書)の収益若しくは費用又は利益若しくは損失の金額を基礎として作成しなければならない。この場合においては、連結会社の損益計算書に計上された収益若しくは費用又は利益若しくは損失の金額を連結損益計算書の適切な項目に計上することができる。
Article 66Consolidated profit and loss statements must be prepared taking as their basis the amounts of revenue or expenses or profits or losses in profit and loss statements of consolidated companies concerning a period corresponding to the stock company's consolidated fiscal year (if a settlement of accounts is performed by a consolidated subsidiary company under the provisions of the main clause of Article 64, paragraph (1), profit and loss statements concerning the settlement of accounts with regard to profit and loss statements of the relevant consolidated subsidiary company). In such cases, the amounts of revenue or expenses or profits or losses recorded in profit and loss statements of consolidated companies may be recorded in the appropriate entries of the consolidated profit and loss statement.
(連結株主資本等変動計算書)
(Consolidated Statements of Changes in Shareholders' Equity, Etc.)
第六十七条連結株主資本等変動計算書は、株式会社の連結会計年度に対応する期間に係る連結会社の株主資本等変動計算書(連結子会社が第六十四条第一項本文の規定による決算を行う場合における当該連結子会社の株主資本等変動計算書については、当該決算に係る株主資本等変動計算書)の株主資本等(株主資本その他の会社等の純資産をいう。以下この条において同じ。)を基礎として作成しなければならない。この場合においては、連結会社の株主資本等変動計算書に表示された株主資本等に係る額を連結株主資本等変動計算書の適切な項目に計上することができる。
Article 67Consolidated statements of changes in shareholders' equity, etc. must be prepared taking as their basis the shareholders' equity, etc. (meaning the shareholders' equity and any other net assets of a company, etc.; the same applies below in this Article) in the statements of changes in shareholders' equity, etc. of consolidated companies concerning a period corresponding to the stock company's consolidated fiscal year (if a settlement of accounts is performed by a consolidated subsidiary company under the provisions of the main clause of Article 64, paragraph (1), the statements of changes in shareholders' equity, etc. concerning the settlement of accounts with regard to statements of changes in shareholders' equity, etc. of the relevant consolidated subsidiary company). In those cases, amounts concerning the shareholders' equity, etc. presented in the statements of changes in shareholders' equity, etc. of consolidated companies may be recorded in the appropriate entries of the consolidated statements of changes in shareholders' equity, etc.
(連結子会社の資産及び負債の評価等)
(Valuation, Etc. of Assets and Liabilities of a Consolidated Subsidiary Company)
第六十八条連結計算書類の作成に当たっては、連結子会社の資産及び負債の評価並びに株式会社の連結子会社に対する投資とこれに対応する当該連結子会社の資本との相殺消去その他必要とされる連結会社相互間の項目の相殺消去をしなければならない。
Article 68On preparation of consolidated financial statements, the valuation of a consolidated subsidiary company's assets and liabilities as well as the stock company's investment in the consolidated subsidiary company must be offset by the capital of the consolidated subsidiary company that corresponds to it, and any other entries mutual to consolidated companies must be offset as necessary.
(持分法の適用)
(Application of Means of Adjusting Equity)
第六十九条非連結子会社及び関連会社に対する投資については、持分法により計算する価額をもって連結貸借対照表に計上しなければならない。ただし、次のいずれかに該当する非連結子会社及び関連会社に対する投資については、持分法を適用しないものとする。
Article 69(1)For investments in unconsolidated subsidiary companies and affiliated companies, values calculated through the means of adjusting equity must be recorded in the consolidated balance sheet; provided, however, that for investments in unconsolidated subsidiary companies and affiliated companies which fall under any of the following categories, the means of adjusting equity is not to be applied:
一財務及び事業の方針の決定に対する影響が一時的であると認められる関連会社
(i)affiliated companies that are found to have a temporary effect on the decisions of financial or business policies;
二持分法を適用することにより株式会社の利害関係人の判断を著しく誤らせるおそれがあると認められる非連結子会社及び関連会社
(ii)unconsolidated subsidiary companies and affiliated companies for which it is found that application of the means of adjusting equity would carry the risk causing the interested parties of the stock company to reach a seriously mistaken valuation.
2前項の規定により持分法を適用すべき非連結子会社及び関連会社のうち、その損益等からみて、持分法の適用の対象から除いても連結計算書類に重要な影響を与えないものは、持分法の適用の対象から除くことができる。
(2)Among unconsolidated subsidiaries and affiliated companies to which the means of adjusting equity is to apply pursuant to the provisions of the preceding paragraph, judging by their profits and losses, those which, would not have any material impact on the consolidated financial statements were they to be exempted from application of the means of adjusting equity may be exempted from the application of the means of adjusting equity.
第四節 持分会社の計算書類
Section 4 Membership Company Financial Statements
(成立の日の貸借対照表)
(Balance Sheet of the Day of Formation)
第七十条法第六百十七条第一項の規定により作成すべき貸借対照表は、持分会社の成立の日における会計帳簿に基づき作成しなければならない。
Article 70The balance sheet to be prepared pursuant to the provisions of Article 617, paragraph (1) of the Act, must be prepared based on the accounting books of the membership company on the day of its formation.
(各事業年度に係る計算書類)
(Financial Statements for Each Business Year)
第七十一条法第六百十七条第二項に規定する法務省令で定めるものは、次の各号に掲げる持分会社の区分に応じ、当該各号に定めるものとする。
Article 71(1)What is prescribed by Ministry of Justice Order, as mentioned in Article 617, paragraph (2) of the Act, are those statements which are provided in the following items in accordance with the categories of membership company stated in those items:
一合名会社及び合資会社 当該合名会社及び合資会社が損益計算書、社員資本等変動計算書又は個別注記表の全部又は一部をこの編の規定に従い作成するものと定めた場合におけるこの編の規定に従い作成される損益計算書、社員資本等変動計算書又は個別注記表
(i)general partnership companies and limited partnership companies: profit and loss statements, statements of changes in members' equity or tables of explanatory notes on unconsolidated financial statements prepared in accordance with the provisions of this Part if the relevant general partnership company and limited partnership company has determined that all or part of its profit and loss statements, statements of changes of members' equity or tables of explanatory notes on unconsolidated financial statements are to be prepared in accordance with the provisions of this Part;
二合同会社 この編の規定に従い作成される損益計算書、社員資本等変動計算書及び個別注記表
(ii)limited liability companies: profit and loss statements, statements of changes in members' equity and tables of explanatory notes on unconsolidated financial statements prepared in accordance with the provisions of this Part.
2各事業年度に係る計算書類の作成に係る期間は、当該事業年度の前事業年度の末日の翌日(当該事業年度の前事業年度がない場合にあっては、成立の日)から当該事業年度の末日までの期間とする。この場合において、当該期間は、一年(事業年度の末日を変更する場合における変更後の最初の事業年度については、一年六箇月)を超えることができない。
(2)The period concerning the preparation of financial statements for each business year is the period from the day following the last day of the business year before the relevant business year (if there was no business year before the relevant business year, the day of formation) to the last day of the relevant business year. In those cases, that period may not exceed one year (for the first business year after changes are made if the last day of the business year is changed; one year and six months).
3法第六百十七条第二項の規定により作成すべき各事業年度に係る計算書類は、当該事業年度に係る会計帳簿に基づき作成しなければならない。
(3)Financial statements for each business year that are to be prepared pursuant to the provisions of Article 617, paragraph (2) of the Act must be prepared based on the accounting books concerning the relevant business year.
第二章 貸借対照表等
Chapter II Balance Sheets, Etc.
(通則)
(General Rules)
第七十二条貸借対照表等(貸借対照表及び連結貸借対照表をいう。以下この編において同じ。)については、この章に定めるところによる。
Article 72Balance sheets, etc. (meaning balance sheets and consolidated balance sheets; the same applies below in this Part) are to be governed by this Chapter.
(貸借対照表等の区分)
(Categories in the Balance Sheets, Etc.)
第七十三条貸借対照表等は、次に掲げる部に区分して表示しなければならない。
Article 73(1)Balance sheets, etc. must be classified into and presented under the sections stated below:
一資産
(i)assets;
二負債
(ii)liabilities;
三純資産
(iii)net assets.
2資産の部又は負債の部の各項目は、当該項目に係る資産又は負債を示す適当な名称を付さなければならない。
(2)Each entry in the section on assets or the section on liabilities must have an appropriate title given to it which indicates the asset or liability concerning the entry.
3連結会社が二以上の異なる種類の事業を営んでいる場合には、連結貸借対照表の資産の部及び負債の部は、その営む事業の種類ごとに区分することができる。
(3)If a consolidated company is undertaking two or more different types of business, the sections on assets and the sections on liabilities in its consolidated balance sheet may be categorized according to the type of business it is engaged in.
(資産の部の区分)
(Categories in the Section on Assets)
第七十四条資産の部は、次に掲げる項目に区分しなければならない。この場合において、各項目(第二号に掲げる項目を除く。)は、適当な項目に細分しなければならない。
Article 74(1)The section on assets must be classified under the following entries; in those cases, each entry (excluding the entry stated in item (ii)) must be subdivided into appropriate entries:
一流動資産
(i)current assets;
二固定資産
(ii)fixed assets;
三繰延資産
(iii)deferred assets.
2固定資産に係る項目は、次に掲げる項目に区分しなければならない。この場合において、各項目は、適当な項目に細分しなければならない。
(2)The entries concerning fixed assets must be classified under the following entries; in those cases, each entry must be subdivided into appropriate entries:
一有形固定資産
(i)tangible fixed assets;
二無形固定資産
(ii)intangible fixed assets;
三投資その他の資産
(iii)investments and other assets.
3次の各号に掲げる資産は、当該各号に定めるものに属するものとする。
(3)The assets stated respectively in the following items are to belong to the categories as provided in those items:
一次に掲げる資産 流動資産
(i)assets stated below: current assets:
イ現金及び預金(一年内に期限の到来しない預金を除く。)
(a)cash and deposits (excluding deposits whose deadline will not arrive within one year);
ロ受取手形(通常の取引(当該会社の事業目的のための営業活動において、経常的に又は短期間に循環して発生する取引をいう。以下この章において同じ。)に基づいて発生した手形債権(破産更生債権等(破産債権、再生債権、更生債権その他これらに準ずる債権をいう。以下この号において同じ。)で一年内に弁済を受けることができないことが明らかなものを除く。)をいう。)
(b)bills receivable (meaning bill claims (excluding bankruptcy or reorganization claims, or the like (meaning bankruptcy claims, rehabilitation claims, reorganization claims, and any other equivalent claims; the same applies below in this item), for which it is clear that payment may not be received within one year) arising out of ordinary transactions (meaning transactions that arise routinely or cyclically in short periods through the operating activities the relevant company carries out in pursuit of its business; the same applies below in this Chapter));
ハ売掛金(通常の取引に基づいて発生した事業上の未収金(当該未収金に係る債権が破産更生債権等で一年内に弁済を受けることができないことが明らかなものである場合における当該未収金を除く。)をいう。)
(c)accounts receivable (meaning business accounts receivable (excluding the relevant accounts receivable if claims concerning the accounts receivable which are bankruptcy or reorganization claims, or the like for which it is clear that payment may not be received within one year) arising out of ordinary transactions);
ニ所有権移転ファイナンス・リース取引におけるリース債権のうち、通常の取引に基づいて発生したもの(破産更生債権等で一年内に回収されないことが明らかなものを除く。)及び通常の取引以外の取引に基づいて発生したもので一年内に期限が到来するもの
(d)among lease claims in a finance lease under which ownership is transferred, those which arise out of ordinary transactions (excluding those which are bankruptcy or reorganization claims, or the like for which it is clear that collection will not be received within one year), and those which arise out of transactions that are not ordinary transactions and whose deadline will arrive within one year;
ホ所有権移転外ファイナンス・リース取引におけるリース投資資産のうち、通常の取引に基づいて発生したもの(破産更生債権等で一年内に回収されないことが明らかなものを除く。)及び通常の取引以外の取引に基づいて発生したもので一年内に期限が到来するもの
(e)among lease investment assets in a finance lease under which ownership is not transferred, those which arise out of ordinary transactions (excluding those which are bankruptcy or reorganization claims, or the like for which it is clear that collection will not be received within one year), and those which arise out of transactions that are not ordinary transactions and whose deadline will arrive within one year;
ヘ売買目的有価証券及び一年内に満期の到来する有価証券
(f)trading securities and securities that will reach maturity within one year;
ト商品(販売の目的をもって所有する土地、建物その他の不動産を含む。)
(g)commodities (including land, buildings or other real property owned for the purposes of sale);
チ製品、副産物及び作業くず
(h)manufactured goods, by-products and waste;
リ半製品(自製部分品を含む。)
(i)semi-finished goods (including self-made components);
ヌ原料及び材料(購入部分品を含む。)
(j)raw ingredients and materials (including purchased components);
ル仕掛品及び半成工事
(k)goods in process and partly-finished work;
ヲ消耗品、消耗工具、器具及び備品その他の貯蔵品であって、相当な価額以上のもの
(l)consumable goods, consumable tools, utensils and equipment, and any other inventory goods above a considerable value;
ワ前渡金(商品及び原材料(これらに準ずるものを含む。)の購入のための前渡金(当該前渡金に係る債権が破産更生債権等で一年内に弁済を受けることができないことが明らかなものである場合における当該前渡金を除く。)をいう。)
(m)advances (meaning advances (excluding the advances if claims concerning the advances are bankruptcy or reorganization claims, or the like for which it is clear that payment may not be received within one year) for the purpose of the purchase of commodities and raw materials (including their equivalents));
カ前払費用であって、一年内に費用となるべきもの
(n)expenses paid in advance that are to become expenses within one year;
ヨ未収収益
(o)uncollected income;
タその他の資産であって、一年内に現金化することができると認められるもの
(p)other assets for which it is found that they may be realized within one year;
二次に掲げる資産(ただし、イからチまでに掲げる資産については、事業の用に供するものに限る。) 有形固定資産
(ii)assets stated below (provided, however, that with respect to the assets stated in (a) through (h); limited to those which will be used for business operations): tangible fixed assets:
イ建物及び暖房、照明、通風等の付属設備
(a)buildings and accessory equipment for heating, illumination, ventilation, and the like;
ロ構築物(ドック、橋、岸壁、さん橋、軌道、貯水池、坑道、煙突その他土地に定着する土木設備又は工作物をいう。)
(b)structures (meaning docks, bridges, quays, piers, tramways, reservoirs, tunnels, chimneys and any other civil engineering equipment or constructions fixed in the ground);
ハ機械及び装置並びにホイスト、コンベヤー、起重機等の搬送設備その他の付属設備
(c)machinery and apparatus as well as equipment for moving hoists, conveyors, cranes, and the like, and their components;
ニ船舶及び水上運搬具
(d)ships and vessels and water transportation equipment;
ホ鉄道車両、自動車その他の陸上運搬具
(e)railway vehicles, automobiles and any other surface transportation equipment;
ヘ工具、器具及び備品(耐用年数が一年以上のものに限る。)
(f)tools, utensils and fixtures (limited to those with a useful life of one year or more);
ト土地
(g)land;
チリース資産(当該会社がファイナンス・リース取引におけるリース物件の借主である資産であって、当該リース物件がイからトまで及びヌに掲げるものである場合に限る。)
(h)leased assets (limited to those for which the relevant company is the lessee of the leased object under a finance lease, if the leased object is one of those stated in (a) through (g), and (j));
リ建設仮勘定(イからトまでに掲げる資産で事業の用に供するものを建設した場合における支出及び当該建設の目的のために充当した材料をいう。)
(i)construction in progress (meaning expenditures arising if those assets stated in (a) through (g) which are to be used for business operations are constructed, and raw materials are appropriated for the purposes of the construction);
ヌその他の有形資産であって、有形固定資産に属する資産とすべきもの
(j)any other tangible assets which should belong to the tangible fixed assets;
三次に掲げる資産 無形固定資産
(iii)assets stated below: intangible fixed assets:
イ特許権
(a)patent rights;
ロ借地権(地上権を含む。)
(b)land lease rights (including superficies rights);
ハ商標権
(c)trademark rights;
ニ実用新案権
(d)utility model rights;
ホ意匠権
(e)design rights;
ヘ鉱業権
(f)mining rights;
ト漁業権(入漁権を含む。)
(g)fishing rights (including common of piscary);
チソフトウエア
(h)software;
リのれん
(i)goodwill;
ヌリース資産(当該会社がファイナンス・リース取引におけるリース物件の借主である資産であって、当該リース物件がイからチまで及びルに掲げるものである場合に限る。)
(j)leased assets (limited to those for which the relevant company is the lessee of the leased object under a finance lease, if the leased object is one of those stated in (a) through (h), and (k));
ルその他の無形資産であって、無形固定資産に属する資産とすべきもの
(k)any other intangible assets which should belong to the intangible fixed assets;
四次に掲げる資産 投資その他の資産
(iv)assets stated below: investments and other assets:
イ関係会社の株式(売買目的有価証券に該当する株式を除く。以下同じ。)その他流動資産に属しない有価証券
(a)shares of an associated company (excluding shares that fall under the category of trading securities; the same applies below), and any other securities not belonging to the current assets;
ロ出資金
(b)contributions to capital;
ハ長期貸付金
(c)long-term loans;
ニ前払年金費用(連結貸借対照表にあっては、退職給付に係る資産)
(d)prepaid pension costs (in a consolidated balance sheet, the net defined benefit asset);
ホ繰延税金資産
(e)deferred tax assets:
ヘ所有権移転ファイナンス・リース取引におけるリース債権のうち第一号ニに掲げるもの以外のもの
(f)among lease claims in a finance lease under which ownership is transferred, those which are not stated in item (i), (d);
ト所有権移転外ファイナンス・リース取引におけるリース投資資産のうち第一号ホに掲げるもの以外のもの
(g)among lease investment assets in a finance lease under which ownership is not transferred, those which are not stated in item (i), (e);
チその他の資産であって、投資その他の資産に属する資産とすべきもの
(h)other assets which are to belong to the investments and other assets;
リその他の資産であって、流動資産、有形固定資産、無形固定資産又は繰延資産に属しないもの
(i)other assets that are not to belong to the current assets, tangible fixed assets, intangible fixed assets or deferred tax assets;
五繰延資産として計上することが適当であると認められるもの 繰延資産
(v)assets for which the recording as deferred assets is found to be appropriate: deferred assets.
4前項に規定する「一年内」とは、次の各号に掲げる貸借対照表等の区分に応じ、当該各号に定める日から起算して一年以内の日をいう(以下この編において同じ。)。
(4)The term "within one year" prescribed in the preceding paragraph means a day within one year commencing from the day as provided in the following items in accordance with the categories of balance sheets, etc. stated in those items (the same applies below in this Part):
一成立の日における貸借対照表 会社の成立の日
(i)the balance sheet on the day of formation: the day of formation of the company;
二事業年度に係る貸借対照表 事業年度の末日の翌日
(ii)the balance sheet for a business year: the day following the last day of the business year;
三臨時計算書類の貸借対照表 臨時決算日の翌日
(iii)balance sheet for provisional financial statements: the day following the provisional account closing day;
四連結貸借対照表 連結会計年度の末日の翌日
(iv)consolidated balance sheets: the day following the last day of the consolidated fiscal year.
(負債の部の区分)
(Categories in the Section on Liabilities)
第七十五条負債の部は、次に掲げる項目に区分しなければならない。この場合において、各項目は、適当な項目に細分しなければならない。
Article 75(1)The section on liabilities must be classified under the following entries; in those cases, each entry must be subdivided into appropriate entries:
一流動負債
(i)current liabilities;
二固定負債
(ii)fixed liabilities.
2次の各号に掲げる負債は、当該各号に定めるものに属するものとする。
(2)The liabilities stated respectively in the following items are to belong to the categories as provided in those items:
一次に掲げる負債 流動負債
(i)liabilities stated below: current liabilities:
イ支払手形(通常の取引に基づいて発生した手形債務をいう。)
(a)bills payable (meaning obligations on negotiable instruments arising from ordinary transactions);
ロ買掛金(通常の取引に基づいて発生した事業上の未払金をいう。)
(b)accounts payable (meaning business payables arising out of ordinary transactions);
ハ前受金(受注工事、受注品等に対する前受金をいう。)
(c)advances received (meaning advances for work orders received, goods orders received, and the like);
ニ引当金(資産に係る引当金及び一年内に使用されないと認められるものを除く。)
(d)allowances (excluding those concerning assets, and those which it is found will not be exercised within one year);
ホ通常の取引に関連して発生する未払金又は預り金で一般の取引慣行として発生後短期間に支払われるもの
(e)payables or deposits received arising in association with ordinary transactions that as regular trading practices will be paid within a short period after arising;
ヘ未払費用
(f)accrued expenses;
ト前受収益
(g)deferred revenue;
チファイナンス・リース取引におけるリース債務のうち、一年内に期限が到来するもの
(h)among lease obligations in finance leases, those for which the deadline will arrive within one year;
リ資産除去債務のうち、一年内に履行されると認められるもの
(i)among asset removal obligations, those for which it is found that they will be performed within one year;
ヌその他の負債であって、一年内に支払われ、又は返済されると認められるもの
(j)other liabilities, for which it is found that they will be paid or repaid within one year;
二次に掲げる負債 固定負債
(ii)liabilities stated below: fixed liabilities:
イ社債
(a)bonds;
ロ長期借入金
(b)long-term borrowings;
ハ引当金(資産に係る引当金、前号ニに掲げる引当金及びニに掲げる退職給付引当金を除く。)
(c)allowances (excluding those concerning assets, those stated in (d) of the preceding item, and the accrued retirement benefits stated in (d));
ニ退職給付引当金(連結貸借対照表にあっては、退職給付に係る負債)
(d)accrued retirement benefits (in a consolidated balance sheet, the net defined benefit liability);
ホ繰延税金負債
(e)deferred tax liabilities:
ヘのれん
(f)goodwill;
トファイナンス・リース取引におけるリース債務のうち、前号チに掲げるもの以外のもの
(g)among lease obligations in finance leases, those which are not stated in (h) of the preceding item;
チ資産除去債務のうち、前号リに掲げるもの以外のもの
(h)among asset removal obligations, those which are not stated in (i) of the preceding item;
リその他の負債であって、流動負債に属しないもの
(i)other liabilities that do not belong to the current liabilities.
(純資産の部の区分)
(Categories in the Section on Net Assets)
第七十六条純資産の部は、次の各号に掲げる貸借対照表等の区分に応じ、当該各号に定める項目に区分しなければならない。
Article 76(1)The section on net assets must be classified as provided in the following items in accordance with the categories of balance sheets, etc. stated in those items:
一株式会社の貸借対照表 次に掲げる項目
(i)the balance sheet of a stock company: the entries stated below:
イ株主資本
(a)shareholders' equity;
ロ評価・換算差額等
(b)valuation and translation differences;
ハ株式引受権
(c)share award rights; and
ニ新株予約権
(d)share options.
二株式会社の連結貸借対照表 次に掲げる項目
(ii)the consolidated balance sheet of a stock company: the entries stated below:
イ株主資本
(a)shareholders' equity;
ロ次に掲げるいずれかの項目
(b)any of the entries stated below:
(1)評価・換算差額等
1.valuation and translation differences;
(2)その他の包括利益累計額
2.other comprehensive accumulated income;
ハ株式引受権
(c)share award rights;
ニ新株予約権
(d)share options; and
ホ非支配株主持分
(e)non-controlling interests;
三持分会社の貸借対照表 次に掲げる項目
(iii)the balance sheet of a membership company: the entries stated below:
イ社員資本
(a)members' equity;
ロ評価・換算差額等
(b)valuation and translation differences.
2株主資本に係る項目は、次に掲げる項目に区分しなければならない。この場合において、第五号に掲げる項目は、控除項目とする。
(2)The entries concerning shareholders' equity must be classified under the following entries. In those cases, the entry stated in item (v) is a deduction:
一資本金
(i)stated capital;
二新株式申込証拠金
(ii)deposits for subscriptions to shares;
三資本剰余金
(iii)capital surplus;
四利益剰余金
(iv)retained earnings;
五自己株式
(v)treasury shares;
六自己株式申込証拠金
(vi)deposits for subscriptions to treasury shares.
3社員資本に係る項目は、次に掲げる項目に区分しなければならない。
(3)The entries concerning member equity must be categorized into the following entries:
一資本金
(i)stated capital;
二出資金申込証拠金
(ii)deposits for capital subscriptions;
三資本剰余金
(iii)capital surplus;
四利益剰余金
(iv)retained earnings.
4株式会社の貸借対照表の資本剰余金に係る項目は、次に掲げる項目に区分しなければならない。
(4)The entries concerning the capital surplus in the balance sheet of a stock company must be categorized into the following entries:
一資本準備金
(i)capital reserves;
二その他資本剰余金
(ii)other capital surplus.
5株式会社の貸借対照表の利益剰余金に係る項目は、次に掲げる項目に区分しなければならない。
(5)The entries concerning retained earnings in the balance sheet of a stock company must be categorized into the following entries:
一利益準備金
(i)retained earnings reserves;
二その他利益剰余金
(ii)other retained earnings.
6第四項第二号及び前項第二号に掲げる項目は、適当な名称を付した項目に細分することができる。
(6)The entries stated in paragraph (4), item (ii) and item (ii) of the preceding paragraph may be subdivided into entries with appropriate titles.
7評価・換算差額等又はその他の包括利益累計額に係る項目は、次に掲げる項目その他適当な名称を付した項目に細分しなければならない。ただし、第四号及び第五号に掲げる項目は、連結貸借対照表に限る。
(7)The entries concerning valuation and translation differences or other comprehensive accumulated income must be subdivided into the entries stated below, or into any other entries with appropriate titles; provided, however, that the entries stated in items (iv) and (v) are limited to consolidated balance sheets:
一その他有価証券評価差額金
(i)other securities valuation difference;
二繰延ヘッジ損益
(ii)deferred gains or losses on hedges;
三土地再評価差額金
(iii)land revaluation differences;
四為替換算調整勘定
(iv)exchange conversion adjustment accounts;
五退職給付に係る調整累計額
(v)remeasurements of defined benefit plans.
8新株予約権に係る項目は、自己新株予約権に係る項目を控除項目として区分することができる。
(8)The entries concerning share options may be categorized as deductions from the entries concerning its own share options.
9連結貸借対照表についての次の各号に掲げるものに計上すべきものは、当該各号に定めるものとする。
(9)In the consolidated balance sheet, matters to be included in the calculation of the matters stated in each of the following items are as provided in those items:
一第二項第五号の自己株式 次に掲げる額の合計額
(i)the treasury shares stated in paragraph (2), item (v): the sum of the amounts stated below:
イ当該株式会社が保有する当該株式会社の株式の帳簿価額
(a)the book value of shares in the relevant stock company held by the stock company;
ロ連結子会社並びに持分法を適用する非連結子会社及び関連会社が保有する当該株式会社の株式の帳簿価額のうち、当該株式会社のこれらの会社に対する持分に相当する額
(b)among the book values of shares in the relevant stock company held by consolidated subsidiaries as well as unconsolidated subsidiary companies and affiliated companies applying the means of adjusting equity, an amount corresponding to the equity interests of those companies held by the stock company;
二第七項第四号の為替換算調整勘定 外国にある子会社又は関連会社の資産及び負債の換算に用いる為替相場と純資産の換算に用いる為替相場とが異なることによって生じる換算差額
(ii)the exchange conversion adjustment accounts stated in paragraph (7), item (iv): conversion differences arising due to a difference between the exchange rate used in conversions of assets or liabilities of subsidiary companies or affiliated companies in foreign countries, and the exchange rate used in conversions of net assets;
三第七項第五号の退職給付に係る調整累計額 次に掲げる項目の額の合計額
(iii)the remeasurements of defined benefit plans stated in paragraph (7), item (v): the sum of the amounts of the entries stated below:
イ未認識数理計算上の差異
(a)unrecognized actuarial differences;
ロ未認識過去勤務費用
(b)unrecognized past service cost;
ハその他退職給付に係る調整累計額に計上することが適当であると認められるもの
(c)other entries of which amounts are found appropriate to be recorded in the remeasurements of defined benefit plans.
(たな卸資産及び工事損失引当金の表示)
(Presentation of Inventories and Allowances for Construction Losses)
第七十七条同一の工事契約に係るたな卸資産及び工事損失引当金がある場合には、両者を相殺した差額をたな卸資産又は工事損失引当金として流動資産又は流動負債に表示することができる。
Article 77If there are inventories and allowances for construction losses concerning the same construction contract, the amount of difference set off by both entries may be presented as inventories or allowances for construction losses in the current assets or current liabilities.
(貸倒引当金等の表示)
(Presentation of Allowances for Bad Debts)
第七十八条各資産に係る引当金は、次項の規定による場合のほか、当該各資産の項目に対する控除項目として、貸倒引当金その他当該引当金の設定目的を示す名称を付した項目をもって表示しなければならない。ただし、流動資産、有形固定資産、無形固定資産、投資その他の資産又は繰延資産の区分に応じ、これらの資産に対する控除項目として一括して表示することを妨げない。
Article 78(1)In addition to cases under the provisions of the following paragraph, allowances concerning each asset must be shown as deductions in the entries for each relevant asset, in entries with titles that present the intended purpose of allowances for bad debts and any other allowances; provided, however, that this does not preclude these deductions for assets in accordance with the categories of current assets, tangible fixed assets, intangible fixed assets, investments and other assets, or deferred assets, from being presented as deductions collectively.
2各資産に係る引当金は、当該各資産の金額から直接控除し、その控除残高を当該各資産の金額として表示することができる。
(2)Allowances concerning each asset may be directly deducted from the amount of each relevant asset, and any balance remaining after deduction may then be presented as the amount of each relevant asset.
(有形固定資産に対する減価償却累計額の表示)
(Presentation of the Accumulated Depreciation of Tangible Fixed Assets)
第七十九条各有形固定資産に対する減価償却累計額は、次項の規定による場合のほか、当該各有形固定資産の項目に対する控除項目として、減価償却累計額の項目をもって表示しなければならない。ただし、これらの有形固定資産に対する控除項目として一括して表示することを妨げない。
Article 79(1)In addition to cases under the provisions of the following paragraph, the accumulated depreciation of each tangible fixed asset must be presented as deductions in the entries for each relevant tangible fixed asset, in entries for accumulated depreciation; provided, however, that this does not preclude these deductions for tangible fixed assets from being presented as deductions collectively.
2各有形固定資産に対する減価償却累計額は、当該各有形固定資産の金額から直接控除し、その控除残高を当該各有形固定資産の金額として表示することができる。
(2)The accumulated depreciation of each tangible fixed asset may be directly deducted from the amount of each relevant tangible fixed asset, and any balance remaining after deduction may then be presented as the amount of each relevant tangible fixed asset.
(有形固定資産に対する減損損失累計額の表示)
(Presentation of Accumulated Impairment Loss on Tangible Fixed Assets)
第八十条各有形固定資産に対する減損損失累計額は、次項及び第三項の規定による場合のほか、当該各有形固定資産の金額(前条第二項の規定により有形固定資産に対する減価償却累計額を当該有形固定資産の金額から直接控除しているときは、その控除後の金額)から直接控除し、その控除残高を当該各有形固定資産の金額として表示しなければならない。
Article 80(1)The accumulated impairment loss on each tangible fixed asset must, in addition to cases under the provisions of the following paragraph and paragraph (3), be directly deducted from the amount of each relevant tangible fixed asset (when deducting the accumulated depreciation of a tangible fixed asset pursuant to the provisions of paragraph (2) of the preceding Article, the amount after the deduction), and any balance remaining after deduction must then be presented as the amount of each relevant tangible fixed asset.
2減価償却を行う各有形固定資産に対する減損損失累計額は、当該各有形固定資産の項目に対する控除項目として、減損損失累計額の項目をもって表示することができる。ただし、これらの有形固定資産に対する控除項目として一括して表示することを妨げない。
(2)The accumulated impairment loss on each tangible fixed asset undergoing depreciation may be presented as a deduction in the entry for each such tangible fixed asset under accumulated impairment loss; provided, however, that this does not preclude these deductions for tangible fixed assets from being presented as deductions collectively.
3前条第一項及び前項の規定により減価償却累計額及び減損損失累計額を控除項目として表示する場合には、減損損失累計額を減価償却累計額に合算して、減価償却累計額の項目をもって表示することができる。
(3)If accumulated depreciation and accumulated impairment loss are presented as deductions pursuant to the provisions of paragraph (1) of the preceding Article, and the preceding paragraph, the accumulated depreciation and accumulated impairment loss may be combined and presented in entries for accumulated depreciation.
(無形固定資産の表示)
(Presentation of Intangible Fixed Assets)
第八十一条各無形固定資産に対する減価償却累計額及び減損損失累計額は、当該各無形固定資産の金額から直接控除し、その控除残高を当該各無形固定資産の金額として表示しなければならない。
Article 81The accumulated depreciation and accumulated impairment loss of each intangible fixed asset must be directly deducted from the amount of each intangible fixed asset, and any amount remaining after deduction must be presented as the amount of each intangible fixed asset.
(関係会社株式等の表示)
(Presentation of Shares of Associated Companies)
第八十二条関係会社の株式又は出資金は、関係会社株式又は関係会社出資金の項目をもって別に表示しなければならない。
Article 82(1)Shares or capital contributions in associated companies must be presented separately in entries for shares in associated companies or contributions to capital in associated companies.
2前項の規定は、連結貸借対照表及び持分会社の貸借対照表については、適用しない。
(2)The provisions of the preceding paragraph do not apply to consolidated balance sheets or balance sheets of member companies.
(繰延税金資産等の表示)
(Presentation of Deferred Tax Assets)
第八十三条繰延税金資産の金額及び繰延税金負債の金額については、その差額のみを繰延税金資産又は繰延税金負債として投資その他の資産又は固定負債に表示しなければならない。
Article 83(1)For amounts of deferred tax assets and deferred tax liabilities, only the difference can be presented in investments and other assets or fixed liabilities as deferred tax assets or deferred tax liabilities.
2連結貸借対照表に係る前項の規定の適用については、同項中「その差額」とあるのは、「異なる納税主体に係るものを除き、その差額」とする。
(2)For the application of the provisions of the preceding paragraph concerning consolidated balance sheets, the phrase "the difference" in that paragraph means "the difference, except for matters concerning different taxable entities".
(繰延資産の表示)
(Presentation of Deferred Assets)
第八十四条各繰延資産に対する償却累計額は、当該各繰延資産の金額から直接控除し、その控除残高を各繰延資産の金額として表示しなければならない。
Article 84The accumulated depreciation of each deferred asset must be directly deducted from the amount of each relevant deferred asset, and any amount remaining after deduction must be presented as the amount of each deferred asset.
(連結貸借対照表ののれん)
(Goodwill in Consolidated Balance Sheets)
第八十五条連結貸借対照表に表示するのれんには、連結子会社に係る投資の金額がこれに対応する連結子会社の資本の金額と異なる場合に生ずるのれんを含むものとする。
Article 85Goodwill presented in consolidated balance sheets is to include goodwill that arises if there is a difference between the amount of investment concerning a consolidated subsidiary company and the equivalent amount of capital in consolidated subsidiary company.
(新株予約権の表示)
(Presentation of Share Options)
第八十六条自己新株予約権の額は、新株予約権の金額から直接控除し、その控除残高を新株予約権の金額として表示しなければならない。ただし、自己新株予約権を控除項目として表示することを妨げない。
Article 86The amount of a stock company's own share options must be directly deducted from the amount of share options, and any balance remaining after deduction must be presented as the amount of share options; provided, however, that this does not preclude the presentation of its own share options as deductions.
第三章 損益計算書等
Chapter III Profit and Loss Statements, Etc.
(通則)
(General Rules)
第八十七条損益計算書等(損益計算書及び連結損益計算書をいう。以下この編において同じ。)については、この章の定めるところによる。
Article 87Profit and loss statements, etc. (meaning profit and loss statements and consolidated profit and loss statements; the same applies below in this Part) are to be governed by this Chapter.
(損益計算書等の区分)
(Categories in Profit and Loss Statements, Etc.)
第八十八条損益計算書等は、次に掲げる項目に区分して表示しなければならない。この場合において、各項目について細分することが適当な場合には、適当な項目に細分することができる。
Article 88(1)Profit and loss statements, etc. must be categorized as and presented under the entries stated below; in those cases, when subdivisions for each entry are appropriate, appropriate subdivisions may be made:
一売上高(売上高以外の名称を付すことが適当な場合には、当該名称を付した項目。以下同じ。)
(i)net sales (if it is appropriate to use a name other than net sales; the item so named; the same applies below);
二売上原価
(ii)cost of sales;
三販売費及び一般管理費
(iii)selling expenses, and general and administrative expenses;
四営業外収益
(iv)non-operating revenues;
五営業外費用
(v)non-operating expenses;
六特別利益
(vi)extraordinary gains;
七特別損失
(vii)extraordinary losses.
2特別利益に属する利益は、固定資産売却益、前期損益修正益、負ののれん発生益その他の項目の区分に従い、細分しなければならない。
(2)Profits belonging to the extraordinary gains must be subdivided in accordance with the categories of gains from sale of fixed assets, gains from prior period adjustment, gains on negative goodwill and any other entries.
3特別損失に属する損失は、固定資産売却損、減損損失、災害による損失、前期損益修正損その他の項目の区分に従い、細分しなければならない。
(3)Losses belonging to extraordinary losses must be subdivided into losses from sale of fixed assets, impairment losses, losses due to disaster, losses from prior period adjustment, and any other entries.
4前二項の規定にかかわらず、前二項の各利益又は各損失のうち、その金額が重要でないものについては、当該利益又は損失を細分しないこととすることができる。
(4)Notwithstanding the provisions of the preceding two paragraphs, among each gain and loss stated in the preceding two paragraphs, and for the amounts that are not important, those gains and losses may not be subdivided.
5連結会社が二以上の異なる種類の事業を営んでいる場合には、連結損益計算書の第一項第一号から第三号までに掲げる収益又は費用は、その営む事業の種類ごとに区分することができる。
(5)If a consolidated company is undertaking two or more different types of business, the revenues and expenses on its consolidated profit and loss statement stated in items (i) through (iii) of paragraph (1) may be categorized according to its type of business.
6次の各号に掲げる場合における連結損益計算書には、当該各号に定める額を相殺した後の額を表示することができる。
(6)Consolidated profit and loss statements in the cases stated in each of the following items may indicate the amounts after the amounts as provided in each relevant item have been offset:
一連結貸借対照表の資産の部に計上されたのれんの償却額及び負債の部に計上されたのれんの償却額が生ずる場合(これらの償却額が重要である場合を除く。) 連結貸借対照表の資産の部に計上されたのれんの償却額及び負債の部に計上されたのれんの償却額
(i)when amortization of goodwill included in the calculations in the section on assets and where amortization of goodwill included in the calculations in the section on liabilities in the consolidated balance sheet arise (excluding when the amortization is important): the amortization of goodwill included in the calculations in the section on assets and the amortization of goodwill included in the calculation in the section on liabilities in the consolidated balance sheet;
二持分法による投資利益及び持分法による投資損失が生ずる場合 投資利益及び投資損失
(ii)when investment profits and investment losses arise through the equity method: investment profits and investment losses.
7損益計算書等の各項目は、当該項目に係る収益若しくは費用又は利益若しくは損失を示す適当な名称を付さなければならない。
(7)Each entry of the profit and loss statements, etc. must have an appropriate title given to it that indicates the revenue or expense, or profit or loss, concerning the entry.
(売上総損益金額)
(Amount of Gross Profit and Loss)
第八十九条売上高から売上原価を減じて得た額(以下「売上総損益金額」という。)は、売上総利益金額として表示しなければならない。
Article 89(1)The amount obtained by subtracting the cost of sales from net sales (referred to below as the "amount of gross profit and loss") must be presented as the amount of gross profit.
2前項の規定にかかわらず、売上総損益金額が零未満である場合には、零から売上総損益金額を減じて得た額を売上総損失金額として表示しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if the amount of gross profit and loss is less than zero, the amount obtained by subtracting the amount of gross profit and loss from zero must be presented as the amount of gross loss.
(営業損益金額)
(Amount of Operating Profit and Loss)
第九十条売上総損益金額から販売費及び一般管理費の合計額を減じて得た額(以下「営業損益金額」という。)は、営業利益金額として表示しなければならない。
Article 90(1)The amount obtained by subtracting the sum of the selling expenses, and general and administrative expenses from the amount of gross profit and loss (referred to below as the "amount of operating profit and loss") must be presented as the amount of operating profit.
2前項の規定にかかわらず、営業損益金額が零未満である場合には、零から営業損益金額を減じて得た額を営業損失金額として表示しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if the amount of operating profit and loss is less than zero, the amount obtained by subtracting the amount of operating profit and loss from zero must be presented as the amount of operating loss.
(経常損益金額)
(Amount of Ordinary Profit and Loss)
第九十一条営業損益金額に営業外収益を加えて得た額から営業外費用を減じて得た額(以下「経常損益金額」という。)は、経常利益金額として表示しなければならない。
Article 91(1)The amount obtained by subtracting the non-operating expenses from the amount obtained by adding the non-operating revenues to the amount of operating profit and loss (referred to below as the "amount of ordinary profit and loss") must be presented as the amount of ordinary profit.
2前項の規定にかかわらず、経常損益金額が零未満である場合には、零から経常損益金額を減じて得た額を経常損失金額として表示しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, when the amount of ordinary profit and loss is less than zero, the amount obtained by subtracting the amount of ordinary profit and loss from zero must be presented as the amount of ordinary loss.
(税引前当期純損益金額)
(Amount of Net Profit and Loss Before Taxation)
第九十二条経常損益金額に特別利益を加えて得た額から特別損失を減じて得た額(以下「税引前当期純損益金額」という。)は、税引前当期純利益金額(連結損益計算書にあっては、税金等調整前当期純利益金額)として表示しなければならない。
Article 92(1)The amount obtained by subtracting any extraordinary losses from the amount obtained by adding any extraordinary gains to the amount of ordinary profit and loss (referred to below as the "amount of net profit and loss before taxation") must be presented as the amount of net profit before taxation (in a consolidated profit and loss statement; the amount of net profit before income tax adjustment).
2前項の規定にかかわらず、税引前当期純損益金額が零未満である場合には、零から税引前当期純損益金額を減じて得た額を税引前当期純損失金額(連結損益計算書にあっては、税金等調整前当期純損失金額)として表示しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if the amount of net profit and loss before taxation is less than zero, the amount obtained by subtracting the amount of net profit and loss before taxation from zero must be presented as the amount of net loss before taxation (in a consolidated profit and loss statement; the amount of net loss before income tax adjustment).
3前二項の規定にかかわらず、臨時計算書類の損益計算書の税引前当期純損益金額の表示については、適当な名称を付すことができる。
(3)Notwithstanding the provisions of the preceding two paragraphs, for the presentation of the amount of net profit and loss before taxation in a profit and loss statement in provisional financial statements, an appropriate title may be given.
(税等)
(Taxes)
第九十三条次に掲げる項目の金額は、その内容を示す名称を付した項目をもって、税引前当期純利益金額又は税引前当期純損失金額(連結損益計算書にあっては、税金等調整前当期純利益金額又は税金等調整前当期純損失金額)の次に表示しなければならない。
Article 93(1)The amounts in the entries stated below must be presented after the amount of net profit before taxation, or the amount of net loss before taxation (in a consolidated profit and loss statement, the amount of net profit before income tax adjustment, or the amount of net loss before income tax adjustment), in entries with titles that present their contents:
一当該事業年度(連結損益計算書にあっては、連結会計年度)に係る法人税等
(i)corporation tax, etc. for the relevant business year (in consolidated profit and loss statements, the consolidated fiscal year);
二法人税等調整額(税効果会計の適用により計上される前号に掲げる法人税等の調整額をいう。)
(ii)the amount of adjusted corporation tax, etc. adjustment (meaning adjustments for the corporation tax, etc. stated in the preceding item, recorded through the application of tax effect accounting).
2法人税等の更正、決定等による納付税額又は還付税額がある場合には、前項第一号に掲げる項目の次に、その内容を示す名称を付した項目をもって表示するものとする。ただし、これらの金額の重要性が乏しい場合は、同号に掲げる項目の金額に含めて表示することができる。
(2)If there are amounts of taxes paid or taxes refunded due to reassessment or determination of corporation tax, etc., entries with titles which present their contents are to be presented after the entry stated in item (i) of the preceding paragraph; provided, however, that if those amounts are of little importance, they may be included in the amount presented in the entry stated in that item.
(当期純損益金額)
(Amount of Net Profit or Loss for the Current Period)
第九十四条第一号及び第二号に掲げる額の合計額から第三号及び第四号に掲げる額の合計額を減じて得た額(以下「当期純損益金額」という。)は、当期純利益金額として表示しなければならない。
Article 94(1)The amount obtained by subtracting the sum of the amounts stated in item (iii) and item (iv) from the sum of the amounts stated in item (i) and item (ii) (referred to below as the "amount of net profit or loss for the current period") must be presented as the amount of net profit for the current period:
一税引前当期純損益金額
(i)the amount of net profit and loss before taxation;
二前条第二項に規定する場合(同項ただし書の場合を除く。)において、還付税額があるときは、当該還付税額
(ii)in the cases prescribed in paragraph (2) of the preceding Article (excluding the cases stated in the proviso to that paragraph), when there are amounts of taxes refunded; those amounts of taxes refunded;
三前条第一項各号に掲げる項目の金額
(iii)the amounts in the entries stated in the items of paragraph (1) of the preceding Article;
四前条第二項に規定する場合(同項ただし書の場合を除く。)において、納付税額があるときは、当該納付税額
(iv)in the cases prescribed in paragraph (2) of the preceding Article (excluding the cases prescribed in the proviso to that paragraph), when there are amounts of taxes paid; those amounts of taxes paid.
2前項の規定にかかわらず、当期純損益金額が零未満である場合には、零から当期純損益金額を減じて得た額を当期純損失金額として表示しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if the amount of net profit or loss for the current period is less than zero, the amount obtained by subtracting the amount of net profit and loss for the current period from zero must be presented as the amount of net loss for the current period.
3連結損益計算書には、次に掲げる項目の金額は、その内容を示す名称を付した項目をもって、当期純利益金額又は当期純損失金額の次に表示しなければならない。
(3)In consolidated profit and loss statements, the amounts in the entries stated below must be presented after the amount of net profit for the current period or amount of net loss for the current period, in entries with titles presenting their contents:
一当期純利益として表示した額があるときは、当該額のうち非支配株主に帰属するもの
(i)if there are amounts presented as net profit for the current period; that which is attributable to non-controlling interests among those amounts;
二当期純損失として表示した額があるときは、当該額のうち非支配株主に帰属するもの
(ii)if there are amounts presented as net loss for the current period; that which is attributable to non-controlling interests among those amounts.
4連結損益計算書には、当期純利益金額又は当期純損失金額に当期純利益又は当期純損失のうち非支配株主に帰属する額を加減して得た額は、親会社株主に帰属する当期純利益金額又は当期純損失金額として表示しなければならない。
(4)In consolidated profit and loss statements, the amount obtained by adjusting the net profit or net loss for the current period by adding or subtracting the amount within the amount of net profit or net loss for the current period attributable to non-controlling interests must be presented as the amount of net profit or net loss for the current period attributable, to owners of the parent.
5第一項及び第二項の規定にかかわらず、臨時計算書類の損益計算書の当期純損益金額の表示については、適当な名称を付すことができる。
(5)Notwithstanding the provisions of paragraphs (1) and (2), for the presentation of the amount of net profit or loss for the current period in a profit and loss statement in provisional financial statements, an appropriate title may be given.
第九十五条削除
Article 95Deleted.
第四章 株主資本等変動計算書等
Chapter IV Statements of Changes in Shareholders' Equity, Etc.
第九十六条株主資本等変動計算書等(株主資本等変動計算書、連結株主資本等変動計算書及び社員資本等変動計算書をいう。以下この編において同じ。)については、この条に定めるところによる。
Article 96(1)Statements of changes in shareholders' equity, etc. (meaning statements of changes in shareholders' equity, etc., consolidated statements of changes in shareholders' equity, etc., and statements of changes in members' equity, etc. of membership companies; the same applies below in this Part), are to be governed by the provisions of this Article.
2株主資本等変動計算書等は、次の各号に掲げる株主資本等変動計算書等の区分に応じ、当該各号に定める項目に区分して表示しなければならない。
(2)Statements of changes in shareholders' equity, etc. must be classified into and presented under entries as provided in the following items, in accordance with the categories of statements of changes in shareholders' equity, etc. stated in those items:
一株主資本等変動計算書 次に掲げる項目
(i)statements of changes in shareholders' equity, etc.: the entries stated below:
イ株主資本
(a)shareholders' equity;
ロ評価・換算差額等
(b)valuation and translation differences;
ハ株式引受権
(c)share award rights; and
ニ新株予約権
(d)share options.
二連結株主資本等変動計算書 次に掲げる項目
(ii)consolidated statements of changes in shareholders' equity, etc.: the entries stated below:
イ株主資本
(a)shareholders' equity;
ロ次に掲げるいずれかの項目
(b)any of the entries stated below:
(1)評価・換算差額等
1.valuation and translation differences;
(2)その他の包括利益累計額
2.other comprehensive accumulated income;
ハ株式引受権
(c)share award rights;
ニ新株予約権
(d)share options; and
ホ非支配株主持分
(e)non-controlling interests.
三社員資本等変動計算書 次に掲げる項目
(iii)statements of changes in members' equity: the entries stated below:
イ社員資本
(a)members' equity;
ロ評価・換算差額等
(b)valuation and translation differences.
3次の各号に掲げる項目は、当該各号に定める項目に区分しなければならない。
(3)The entries stated in each of the following items must be categorized into the entries as provided in those items:
一株主資本等変動計算書の株主資本 次に掲げる項目
(i)shareholders' equity in statements of changes in shareholders' equity, etc.: the entries stated below:
イ資本金
(a)stated capital;
ロ新株式申込証拠金
(b)deposits for subscriptions to shares;
ハ資本剰余金
(c)capital surplus;
ニ利益剰余金
(d)retained earnings;
ホ自己株式
(e)treasury shares;
ヘ自己株式申込証拠金
(f)deposits for subscriptions to treasury shares;
二連結株主資本等変動計算書の株主資本 次に掲げる項目
(ii)shareholders' equity in consolidated statements of changes in shareholders' equity, etc.: the entries stated below:
イ資本金
(a)stated capital;
ロ新株式申込証拠金
(b)deposits for subscriptions to shares;
ハ資本剰余金
(c)capital surplus;
ニ利益剰余金
(d)retained earnings;
ホ自己株式
(e)treasury shares;
ヘ自己株式申込証拠金
(f)deposits for subscriptions to treasury shares;
三社員資本等変動計算書の社員資本 次に掲げる項目
(iii)members' equity in statements of changes in members' equity, etc.: the entries stated below:
イ資本金
(a)stated capital;
ロ資本剰余金
(b)capital surplus;
ハ利益剰余金
(c)retained earnings.
4株主資本等変動計算書の次の各号に掲げる項目は、当該各号に定める項目に区分しなければならない。この場合において、第一号ロ及び第二号ロに掲げる項目は、適当な名称を付した項目に細分することができる。
(4)The entries for statements of changes in shareholders' equity, etc. stated in each of the following entries must be classified into entries as provided in each relevant item; in such cases, the entries stated in item (i), (b), and item (ii), (b), may be subdivided into entries with appropriate titles:
一資本剰余金 次に掲げる項目
(i)capital surplus: the entries stated below:
イ資本準備金
(a)capital reserves;
ロその他資本剰余金
(b)other capital surplus;
二利益剰余金 次に掲げる項目
(ii)retained earnings: the entries stated below:
イ利益準備金
(a)retained earnings reserves;
ロその他利益剰余金
(b)other retained earnings.
5評価・換算差額等又はその他の包括利益累計額に係る項目は、次に掲げる項目その他適当な名称を付した項目に細分することができる。
(5)The entries concerning valuation and translation differences or other comprehensive accumulated income may be subdivided into the entries stated below, or into other entries with appropriate titles;
一その他有価証券評価差額金
(i)other securities valuation difference;
二繰延ヘッジ損益
(ii)deferred gains or losses on hedges;
三土地再評価差額金
(iii)land revaluation difference;
四為替換算調整勘定
(iv)exchange conversion adjustment accounts;
五退職給付に係る調整累計額
(v)remeasurements of defined benefit plans.
6新株予約権に係る項目は、自己新株予約権に係る項目を控除項目として区分することができる。
(6)The entries concerning share options may be categorized as deductions in entries concerning a stock company's own share options.
7資本金、資本剰余金、利益剰余金及び自己株式に係る項目は、それぞれ次に掲げるものについて明らかにしなければならない。この場合において、第二号に掲げるものは、各変動事由ごとに当期変動額及び変動事由を明らかにしなければならない。
(7)The entries concerning stated capital, capital surplus, retained earnings and treasury shares must each disclose what is stated below; in such cases, what is stated in item (ii) must disclose the changes in the amount for the current period and the reason for the change for each reason for the change:
一当期首残高(遡及適用、誤謬の訂正又は当該事業年度の前事業年度における企業結合に係る暫定的な会計処理の確定をした場合にあっては、当期首残高及びこれに対する影響額。次項において同じ。)
(i)balance at the beginning of the current period (in the case of performing retrospective application, preparing corrected statements, or finalization of provisional accounting for any business combination implemented in the business year before the relevant business year; the balance at the beginning of the current period and the amount of influence to it; the same applies in the following paragraph);
二当期変動額
(ii)changes in the amount for the current period;
三当期末残高
(iii)balance at the end of the current period.
8評価・換算差額等又はその他の包括利益累計額、株式引受権、新株予約権及び非支配株主持分に係る項目は、それぞれ次に掲げるものについて明らかにしなければならない。この場合において、第二号に掲げるものについては、その主要なものを変動事由とともに明らかにすることを妨げない。
(8)The entries concerning valuation and translation differences or other comprehensive accumulated income, share award rights, share options and non-controlling interests must each disclose the following matters. In those cases, concerning what is stated in item (ii), clarifying the main amounts by giving the reason for the change is not precluded:
一当期首残高
(i)balance at the beginning of the current period;
二当期変動額
(ii)change amount for the current period;
三当期末残高
(iii)balance at the end of the current period.
9連結株主資本等変動計算書についての次の各号に掲げるものに計上すべきものは、当該各号に定めるものとする。
(9)In the consolidated statements of changes in shareholders' equity, etc., matters to be included in the calculation of the matters stated in each of the following items are as provided in there:
一第三項第二号ホの自己株式 次に掲げる額の合計額
(i)treasury shares referred to in paragraph (3), item (ii), (e): the sum of the amounts stated below:
イ当該株式会社が保有する当該株式会社の株式の帳簿価額
(a)the book value of shares in the relevant stock company held by the relevant stock company;
ロ連結子会社並びに持分法を適用する非連結子会社及び関連会社が保有する当該株式会社の株式の帳簿価額のうち、当該株式会社のこれらの会社に対する持分に相当する額
(b)among the book values of shares in the relevant stock company held by consolidated subsidiary companies, as well as unconsolidated subsidiary companies and affiliated companies applying a means of adjusting equity, an amount corresponding to the equity interests of those companies held by the relevant stock company;
二第五項第四号の為替換算調整勘定 外国にある子会社又は関連会社の資産及び負債の換算に用いる為替相場と純資産の換算に用いる為替相場とが異なることによって生じる換算差額
(ii)the exchange conversion adjustment accounts referred to in paragraph (5), item (iv): conversion differences arising due to a difference between the exchange rate used in conversions of assets and liabilities of subsidiary companies or affiliated companies in foreign countries, and the exchange rate used in conversions of net assets;
三第五項第五号の退職給付に係る調整累計額 次に掲げる項目の額の合計額
(iii)the remeasurements of defined benefit plans referred to in paragraph (5), item (v): the sum of the amounts of the entries stated below:
イ未認識数理計算上の差異
(a)unrecognized actuarial differences;
ロ未認識過去勤務費用
(b)unrecognized past service cost;
ハその他退職給付に係る調整累計額に計上することが適当であると認められるもの
(c)other entries of which amounts are found appropriate to be recorded in the remeasurements of defined benefit plans.
第五章 注記表
Chapter V Tables of Explanatory Notes
(通則)
(General Rules)
第九十七条注記表(個別注記表及び連結注記表をいう。以下この編において同じ。)については、この章の定めるところによる。
Article 97Tables of explanatory notes (meaning tables of explanatory notes on unconsolidated financial statements and tables of explanatory notes on consolidated financial statements; the same applies below in this Part) are to be governed by this Chapter.
(注記表の区分)
(Categories in the Tables of Explanatory Notes)
第九十八条注記表は、次に掲げる項目に区分して表示しなければならない。
Article 98(1)Tables of explanatory notes must be categorized into and presented under the entries stated below:
一継続企業の前提に関する注記
(i)explanatory notes on the going concern assumption;
二重要な会計方針に係る事項(連結注記表にあっては、連結計算書類の作成のための基本となる重要な事項及び連結の範囲又は持分法の適用の範囲の変更)に関する注記
(ii)explanatory notes on important matters concerning accounting policies (for tables of explanatory notes on consolidated financial statements, important matters that are to become the basis for preparation of consolidated financial statements and changes in the scope of consolidation or the scope of application of the means of adjusting equity);
三会計方針の変更に関する注記
(iii)explanatory notes on changes in the accounting policies;
四表示方法の変更に関する注記
(iv)explanatory notes on changes in the method of presentation;
四の二会計上の見積りに関する注記
(iv)-2explanatory notes on accounting estimates;
五会計上の見積りの変更に関する注記
(v)explanatory notes on changing accounting estimates;
六誤謬の訂正に関する注記
(vi)explanatory notes on preparing corrected statements;
七貸借対照表等に関する注記
(vii)explanatory notes on balance sheets, etc.;
八損益計算書に関する注記
(viii)explanatory notes on profit and loss statements;
九株主資本等変動計算書(連結注記表にあっては、連結株主資本等変動計算書)に関する注記
(ix)explanatory notes on statements of changes in shareholders' equity, etc. (for tables of explanatory notes on consolidated financial statements, consolidated statements of changes in shareholders' equity, etc.);
十税効果会計に関する注記
(x)explanatory notes on tax effect accounting;
十一リースにより使用する固定資産に関する注記
(xi)explanatory notes on fixed assets exercised through lease;
十二金融商品に関する注記
(xii)explanatory notes on financial instruments;
十三賃貸等不動産に関する注記
(xiii)explanatory notes on leased real property;
十四持分法損益等に関する注記
(xiv)explanatory notes on means of adjusting equity profit and loss;
十五関連当事者との取引に関する注記
(xv)explanatory notes on transactions with affiliated parties;
十六一株当たり情報に関する注記
(xvi)explanatory notes on per share information;
十七重要な後発事象に関する注記
(xvii)explanatory notes on important subsequent events;
十八連結配当規制適用会社に関する注記
(xviii)explanatory notes on companies to which consolidated dividend regulations apply;
十八の二収益認識に関する注記
(xviii)-2explanatory notes on revenue recognition
十九その他の注記
(xix)other explanatory notes.
2次の各号に掲げる注記表には、当該各号に定める項目を表示することを要しない。
(2)For the tables of explanatory notes stated in the following items, there is no requirement to indicate the entries as provided in those items:
一会計監査人設置会社以外の株式会社(公開会社を除く。)の個別注記表 前項第一号、第四号の二、第五号、第七号、第八号及び第十号から第十八号までに掲げる項目
(i)tables of explanatory notes on unconsolidated financial statements in stock companies (excluding public companies) other than a company with financial auditor: the entries stated in item (i), item (iv)-2, item (v), item (vii), item (viii) and items (x) through (xviii) of the preceding paragraph;
二会計監査人設置会社以外の公開会社の個別注記表 前項第一号、第四号の二、第五号、第十四号及び第十八号に掲げる項目
(ii)tables of explanatory notes on unconsolidated financial statements in public companies other than a company with financial auditor: the entries stated in item (i), item (iv)-2, item (v), item (xiv) and item (xviii) of the preceding paragraph;
三会計監査人設置会社であって、法第四百四十四条第三項に規定するもの以外の株式会社の個別注記表 前項第十四号に掲げる項目
(iii)tables of explanatory notes on unconsolidated financial statements in stock companies that are a company with financial auditor other than those prescribed in Article 444, paragraph (3) of the Act: the entry stated in item (xiv) of the preceding paragraph;
四連結注記表 前項第八号、第十号、第十一号、第十四号、第十五号及び第十八号に掲げる項目
(iv)tables of explanatory notes on consolidated financial statements: the entries stated in item (viii), item (x), item (xi), item (xiv), item (xv) and item (xviii) of the preceding paragraph;
五持分会社の個別注記表 前項第一号、第四号の二、第五号及び第七号から第十八号までに掲げる項目
(v)tables of explanatory notes on unconsolidated financial statements in membership companies: the entries stated in item (i), item (iv)-2, item (v) and items (vii) through (xviii) of the preceding paragraph.
(注記の方法)
(Method to State Notes)
第九十九条貸借対照表等、損益計算書等又は株主資本等変動計算書等の特定の項目に関連する注記については、その関連を明らかにしなければならない。
Article 99For explanatory notes given in association with specified entries in balance sheets, etc., profit and loss statements, etc., or statements of changes in shareholders' equity, etc., that association must be made clear.
(継続企業の前提に関する注記)
(Explanatory Notes on the Going Concern Assumption)
第百条継続企業の前提に関する注記は、事業年度の末日において、当該株式会社が将来にわたって事業を継続するとの前提(以下この条において「継続企業の前提」という。)に重要な疑義を生じさせるような事象又は状況が存在する場合であって、当該事象又は状況を解消し、又は改善するための対応をしてもなお継続企業の前提に関する重要な不確実性が認められるとき(当該事業年度の末日後に当該重要な不確実性が認められなくなった場合を除く。)における次に掲げる事項とする。
Article 100Explanatory notes on the going concern assumption, if events occur or a situation exists on the last day of the business year which causes serious doubts to arise over the assumption that the relevant stock company will continue its business operations in the future (referred to below as a "going concern assumption" in this Article), and when it is found that, even if countermeasures to resolve or ameliorate the events or situation have been undertaken, there remains serious uncertainty over the going concern assumption (excluding the when it is no longer found that the serious uncertainty will exist after the last day of that business year), comprise of the following matters:
一当該事象又は状況が存在する旨及びその内容
(i)the fact that the events have occurred or that the situation exists, and its nature;
二当該事象又は状況を解消し、又は改善するための対応策
(ii)countermeasures taken to resolve or ameliorate the events or situation;
三当該重要な不確実性が認められる旨及びその理由
(iii)the fact that a serious uncertainty has been found, and the reasons for that;
四当該重要な不確実性の影響を計算書類(連結注記表にあっては、連結計算書類)に反映しているか否かの別
(iv)whether or not the effects of the serious uncertainty will be reflected in the financial statements (for tables of explanatory notes on consolidated financial statements; the consolidated financial statements).
(重要な会計方針に係る事項に関する注記)
(Explanatory Notes on Important Matters Concerning Accounting Policies)
第百一条重要な会計方針に係る事項に関する注記は、会計方針に関する次に掲げる事項(重要性の乏しいものを除く。)とする。
Article 101(1)Explanatory notes on important matters concerning accounting policies comprise of the matters stated below related to accounting policies (excluding those which are of little importance):
一資産の評価基準及び評価方法
(i)the valuation criteria and method of valuation for assets;
二固定資産の減価償却の方法
(ii)the depreciation methods for fixed assets;
三引当金の計上基準
(iii)the recording criteria for allowances;
四収益及び費用の計上基準
(iv)the recording criteria for revenue and expenses;
五その他計算書類の作成のための基本となる重要な事項
(v)other important matters forming the basis for preparation of financial statements.
2会社が顧客との契約に基づく義務の履行の状況に応じて当該契約から生ずる収益を認識するときは、前項第四号に掲げる事項には、次に掲げる事項を含むものとする。
(2)If a company recognizes revenue generated from the contract in accordance with the status of performance of obligations based on the contract with the customer, the matters specified in item (iv) of the preceding paragraph include the following matters:
一当該会社の主要な事業における顧客との契約に基づく主な義務の内容
(i)the particulars of major obligations under the customer contract in relation to the company's main business activities;
二前号に規定する義務に係る収益を認識する通常の時点
(ii)the regular timing when revenue relating to the obligations as provided in the preceding item is recognized; and
三前二号に掲げるもののほか、当該会社が重要な会計方針に含まれると判断したもの
(iii)in addition to what is provided in the preceding two items, the matters which the company considers to be included in the important matters pertaining to accounting policies.
(連結計算書類の作成のための基本となる重要な事項に関する注記等)
(Explanatory Notes on Important Matters That Are to Become the Basis for Preparation of Consolidated Financial Statements)
第百二条連結計算書類の作成のための基本となる重要な事項に関する注記は、次に掲げる事項とする。この場合において、当該注記は当該各号に掲げる事項に区分しなければならない。
Article 102(1)Explanatory notes on important matters that are to become the basis for preparation of the consolidated financial statements comprise of the matters stated below; in those cases, the notes must be categorized into the matters stated in each relevant item:
一連結の範囲に関する次に掲げる事項
(i)the matters stated below related to the scope of the consolidation:
イ連結子会社の数及び主要な連結子会社の名称
(a)the number of consolidated subsidiary companies and the names of major consolidated subsidiary companies;
ロ非連結子会社がある場合には、次に掲げる事項
(b)if there are unconsolidated subsidiary companies, the matters stated below:
(1)主要な非連結子会社の名称
1.the names of major unconsolidated subsidiary companies;
(2)非連結子会社を連結の範囲から除いた理由
2.the reason unconsolidated subsidiary companies were excluded from the scope of the consolidation;
ハ株式会社が議決権の過半数を自己の計算において所有している会社等を子会社としなかったときは、当該会社等の名称及び子会社としなかった理由
(c)if a company, etc. in which relevant stock company owns a majority of the voting rights on its own account did not become a subsidiary company; the name of the company, etc. and the reason it did not become a subsidiary company;
ニ第六十三条第一項ただし書の規定により連結の範囲から除かれた子会社の財産又は損益に関する事項であって、当該企業集団の財産及び損益の状態の判断に影響を与えると認められる重要なものがあるときは、その内容
(d)if matters related to the property and profit and loss of a subsidiary company excluded from the scope of the consolidation pursuant to the provisions of the proviso to Article 63, paragraph (1) are found to have an important effect on the valuation of the status of relevant corporate group's property and profits and losses; their nature;
ホ開示対象特別目的会社(会社法施行規則(平成十八年法務省令第十二号)第四条に規定する特別目的会社(同条の規定により当該特別目的会社に資産を譲渡した会社の子会社に該当しないものと推定されるものに限る。)をいう。以下この号及び第百十一条において同じ。)がある場合には、次に掲げる事項その他の重要な事項
(e)if there is a special purpose company subject to disclosure (meaning the special purpose company prescribed in Article 4 of the Regulations for Enforcement of the Companies Act (Ministry of Justice Order No. 12 of 2006) (limited to those which are presumed not to be a subsidiary company of a company transferring assets to the special purpose company pursuant to the provisions of that Article); the same applies below in this item and in Article 111); the matters stated below and any other important matters:
(1)開示対象特別目的会社の概要
1.an outline of the special purpose company subject to disclosure;
(2)開示対象特別目的会社との取引の概要及び取引金額
2.an outline of any transactions with the special purpose company subject to disclosure, and the transacted amounts;
二持分法の適用に関する次に掲げる事項
(ii)the matters stated below, related to the application of the means of adjusting equity:
イ持分法を適用した非連結子会社又は関連会社の数及びこれらのうち主要な会社等の名称
(a)the number of unconsolidated subsidiary companies or affiliated companies applying the means of adjusting equity, and the names of major companies, etc., among them;
ロ持分法を適用しない非連結子会社又は関連会社があるときは、次に掲げる事項
(b)if there are unconsolidated subsidiary companies or affiliated companies not applying the means of adjusting equity; the matters stated below:
(1)当該非連結子会社又は関連会社のうち主要な会社等の名称
1.the names of major companies, etc. among those unconsolidated subsidiary companies or affiliated companies;
(2)当該非連結子会社又は関連会社に持分法を適用しない理由
2.the reason that the means of adjusting equity is not applied to the unconsolidated subsidiary companies or affiliated companies;
ハ当該株式会社が議決権の百分の二十以上、百分の五十以下を自己の計算において所有している会社等を関連会社としなかったときは、当該会社等の名称及び関連会社としなかった理由
(c)if a company, etc. in which the relevant stock company owns between 20 percent and 50 percent of the voting rights on its own account did not become an affiliated company; the name of the company, etc., and the reason that it did not become an affiliated company;
ニ持分法の適用の手続について特に示す必要があると認められる事項がある場合には、その内容
(d)if there are matters for which special indication is found to be necessary with regard to procedures for the application of the means of adjusting equity, its nature;
三会計方針に関する次に掲げる事項
(iii)the matters stated below related to accounting policies:
イ重要な資産の評価基準及び評価方法
(a)valuation criteria and method of valuation for important assets;
ロ重要な減価償却資産の減価償却の方法
(b)depreciation methods for important depreciable assets;
ハ重要な引当金の計上基準
(c)recording criteria for important allowances;
ニその他連結計算書類の作成のための重要な事項
(d)other important matters forming the basis for preparation of consolidated financial statements.
2連結の範囲又は持分法の適用の範囲の変更に関する注記は、連結の範囲又は持分法の適用の範囲を変更した場合(当該変更が重要性の乏しいものである場合を除く。)におけるその旨及び当該変更の理由とする。
(2)Explanatory notes on changes in the scope of consolidation or the scope of application of the means of adjusting equity, if any change has been made in the scope of consolidation, or the scope of application of the means of adjusting equity (excluding when the change is of little importance) comprise that fact and the reason for the change
(会計方針の変更に関する注記)
(Explanatory Notes on Changes in Accounting Policies)
第百二条の二会計方針の変更に関する注記は、一般に公正妥当と認められる会計方針を他の一般に公正妥当と認められる会計方針に変更した場合における次に掲げる事項(重要性の乏しいものを除く。)とする。ただし、会計監査人設置会社以外の株式会社及び持分会社にあっては、第四号ロ及びハに掲げる事項を省略することができる。
Article 102-2(1)Explanatory notes on changes in accounting policies, if accounting policies that are generally accepted as fair and appropriate have been changed to other accounting policies that are generally accepted as fair and appropriate; comprise the following matters (excluding those which are of little importance); provided, however, that for stock companies other than a company with financial auditor and for membership companies, the matters stated in item (iv), (b) and (c) may be omitted:
一当該会計方針の変更の内容
(i)the contents of the changes in the accounting policies;
二当該会計方針の変更の理由
(ii)the reason for the changes in the accounting policies;
三遡及適用をした場合には、当該事業年度の期首における純資産額に対する影響額
(iii)in the case of performing retrospective application; the amount of influence on the amount of net assets at the beginning of the relevant business year;
四当該事業年度より前の事業年度の全部又は一部について遡及適用をしなかった場合には、次に掲げる事項(当該会計方針の変更を会計上の見積りの変更と区別することが困難なときは、ロに掲げる事項を除く。)
(iv)in the case of not performing retrospective application for all or part of business years before the relevant business year, the following matters (excluding the matter stated in (b) when it is difficult to distinguish the changes in the accounting policies from changing accounting estimates):
イ計算書類又は連結計算書類の主な項目に対する影響額
(a)the amount of influence on the major entries of the financial statements or the consolidated financial statements;
ロ当該事業年度より前の事業年度の全部又は一部について遡及適用をしなかった理由並びに当該会計方針の変更の適用方法及び適用開始時期
(b)the reason for not performing retrospective application for all or part of the business years before the relevant business year, and the method of application, and the time of starting the application of the changes in the accounting policies;
ハ当該会計方針の変更が当該事業年度の翌事業年度以降の財産又は損益に影響を及ぼす可能性がある場合であって、当該影響に関する事項を注記することが適切であるときは、当該事項
(c)if the changes in the accounting policies are likely to exert an influence on property or profit and loss on or after the business year following the relevant business year, and it is appropriate to note matters related to the influence; those matters.
2個別注記表に注記すべき事項(前項第三号並びに第四号ロ及びハに掲げる事項に限る。)が連結注記表に注記すべき事項と同一である場合において、個別注記表にその旨を注記するときは、個別注記表における当該事項の注記を要しない。
(2)If matters to be noted in the tables of explanatory notes on unconsolidated financial statements (limited to the matters stated in item (iii), and item (iv), (b) and (c) of the preceding paragraph) are the same as the matters to be noted in the tables of explanatory notes on consolidated financial statements, and that fact is noted in the tables of explanatory notes on unconsolidated financial statements, those matters are not required to be noted in the tables of explanatory notes on unconsolidated financial statements.
(表示方法の変更に関する注記)
(Explanatory Notes on Changes in the Method of Presentation)
第百二条の三表示方法の変更に関する注記は、一般に公正妥当と認められる表示方法を他の一般に公正妥当と認められる表示方法に変更した場合における次に掲げる事項(重要性の乏しいものを除く。)とする。
Article 102-3(1)Explanatory notes on changes in the method of presentation, if generally accepted as fair and appropriate, has been changed to another method of presentation that is generally accepted as fair and appropriate, comprise the following matters (excluding those which are of little importance):
一当該表示方法の変更の内容
(i)the content of changes to the method of presentation;
二当該表示方法の変更の理由
(ii)the reason for changes to the method of presentation.
2個別注記表に注記すべき事項(前項第二号に掲げる事項に限る。)が連結注記表に注記すべき事項と同一である場合において、個別注記表にその旨を注記するときは、個別注記表における当該事項の注記を要しない。
(2)If the matter to be noted in the tables of explanatory notes on unconsolidated financial statements (limited to the matter stated in item (ii) of the preceding paragraph) is the same as the matter to be noted in the tables of explanatory notes on consolidated financial statements, and that fact is noted in the tables of explanatory notes on unconsolidated financial statements, those matters are not required to be noted in the tables of explanatory notes on unconsolidated financial statements.
(会計上の見積りに関する注記)
(Explanatory Notes on Accounting Estimates)
第百二条の三の二会計上の見積りに関する注記は、次に掲げる事項とする。
Article 102-3-2(1)Explanatory notes on accounting estimates are as follows:
一会計上の見積りにより当該事業年度に係る計算書類又は連結計算書類にその額を計上した項目であって、翌事業年度に係る計算書類又は連結計算書類に重要な影響を及ぼす可能性があるもの
(i)entries whose amounts are reported in the financial statements or consolidated financial statements for the relevant business year based on accounting estimates, which may have a material impact on the financial statements or consolidated financial statements for the subsequent business year;
二当該事業年度に係る計算書類又は連結計算書類の前号に掲げる項目に計上した額
(ii)amounts reported in the items specified in the preceding entries contained in financial statements or consolidated financial statements for the relevant business year; and
三前号に掲げるもののほか、第一号に掲げる項目に係る会計上の見積りの内容に関する理解に資する情報
(iii)in addition to what is provided in the preceding item, information which may assist with understanding of the particulars of accounting estimates for the entries specified in item (i).
2個別注記表に注記すべき事項(前項第三号に掲げる事項に限る。)が連結注記表に注記すべき事項と同一である場合において、個別注記表にその旨を注記するときは、個別注記表における当該事項の注記を要しない。
(2)If matters to be noted in the tables of explanatory notes on unconsolidated financial statements (limited to the matters stated in item (iii) of the preceding paragraph) are the same as the matters to be noted in the tables of explanatory notes on consolidated financial statements, and that fact is noted in the tables of explanatory notes on unconsolidated financial statements, those matters are not required to be noted in the tables of explanatory notes on unconsolidated financial statements.
(会計上の見積りの変更に関する注記)
(Explanatory Notes on Changing Accounting Estimates)
第百二条の四会計上の見積りの変更に関する注記は、会計上の見積りの変更をした場合における次に掲げる事項(重要性の乏しいものを除く。)とする。
Article 102-4If changes to accounting estimates have been made, explanatory notes on changing accounting estimates are to comprise the following matters (excluding those which are of little importance):
一当該会計上の見積りの変更の内容
(i)the contents of the changes to accounting estimates;
二当該会計上の見積りの変更の計算書類又は連結計算書類の項目に対する影響額
(ii)the amount of influence that the changes to accounting estimates have on the entries of the financial statements or the consolidated financial statements;
三当該会計上の見積りの変更が当該事業年度の翌事業年度以降の財産又は損益に影響を及ぼす可能性があるときは、当該影響に関する事項
(iii)if the changes to accounting estimates are likely to exert an influence on property or profit and loss on or after the business year following the relevant business year; matters related to the influence.
(誤謬の訂正に関する注記)
(Explanatory Notes on Preparing Corrected Statements)
第百二条の五誤謬の訂正に関する注記は、誤謬の訂正をした場合における次に掲げる事項(重要性の乏しいものを除く。)とする。
Article 102-5Explanatory notes on preparing corrected statements, if correction of errors has been performed, comprise the following matters (excluding those which are of little importance):
一当該誤謬の内容
(i)the contents of the errors;
二当該事業年度の期首における純資産額に対する影響額
(ii)the amount of influence on the amount of net assets at the beginning of the relevant business year.
(貸借対照表等に関する注記)
(Explanatory Notes on Balance Sheets, Etc.)
第百三条貸借対照表等に関する注記は、次に掲げる事項(連結注記表にあっては、第六号から第九号までに掲げる事項を除く。)とする。
Article 103Explanatory notes on balance sheets, etc. comprise the matters stated below (excluding the matters stated in item (vi) through item (ix) for tables of explanatory notes on consolidated financial statements):
一資産が担保に供されている場合における次に掲げる事項
(i)the matters stated below, if assets are held as security:
イ資産が担保に供されていること。
(a)the holding of assets as security;
ロイの資産の内容及びその金額
(b)the nature of the assets referred to in (a), and their amount;
ハ担保に係る債務の金額
(c)the amount of the obligation concerning the security;
二資産に係る引当金を直接控除した場合における各資産の資産項目別の引当金の金額(一括して注記することが適当な場合にあっては、各資産について流動資産、有形固定資産、無形固定資産、投資その他の資産又は繰延資産ごとに一括した引当金の金額)
(ii)the amount of allowances in the separate asset entry for each asset if allowances concerning assets are deducted directly (if collective notation is appropriate; the collective amount of allowances for each asset in the current assets; the tangible fixed assets; the intangible fixed assets; the investments and other assets; or the deferred assets);
三資産に係る減価償却累計額を直接控除した場合における各資産の資産項目別の減価償却累計額(一括して注記することが適当な場合にあっては、各資産について一括した減価償却累計額)
(iii)the amount of accumulated depreciation in the separate asset entry for each asset if accumulated depreciation concerning assets is deducted directly (if collective notation is appropriate; the collective amount of accumulated depreciation for each asset);
四資産に係る減損損失累計額を減価償却累計額に合算して減価償却累計額の項目をもって表示した場合にあっては、減価償却累計額に減損損失累計額が含まれている旨
(iv)if the amount of accumulated impairment loss and accumulated depreciation concerning assets are combined and presented in the entry for accumulated depreciation; the fact that the accumulated impairment loss is included in the accumulated depreciation;
五保証債務、手形遡求債務、重要な係争事件に係る損害賠償義務その他これらに準ずる債務(負債の部に計上したものを除く。)があるときは、当該債務の内容及び金額
(v)if there are guarantee obligations, obligations to pay recourse debts on bills obligations for damages concerning important contentious cases, and any other equivalent obligations (excluding those recorded in the section on liabilities); the nature of the obligations and their amounts;
六関係会社に対する金銭債権又は金銭債務をその金銭債権又は金銭債務が属する項目ごとに、他の金銭債権又は金銭債務と区分して表示していないときは、当該関係会社に対する金銭債権又は金銭債務の当該関係会社に対する金銭債権又は金銭債務が属する項目ごとの金額又は二以上の項目について一括した金額
(vi)if each entry containing monetary claims or monetary liabilities regarding associated companies is not separately categorized from other monetary claims or monetary liabilities; the amounts of each entry containing monetary claims or monetary liabilities regarding the associated companies, or a collective amount of two or more entries;
七取締役、監査役及び執行役との間の取引による取締役、監査役及び執行役に対する金銭債権があるときは、その総額
(vii)if there are monetary claims regarding directors, company auditors and executive officers arising through transactions between directors, company auditors and executive officers; the total amount;
八取締役、監査役及び執行役との間の取引による取締役、監査役及び執行役に対する金銭債務があるときは、その総額
(viii)if there are monetary liabilities regarding directors, company auditors and executive officer arising through transactions between directors, company auditors and executive officers; the total amount;
九当該株式会社の親会社株式の各表示区分別の金額
(ix)the separate amounts of each of the categories of the parent company shares of the stock company.
(損益計算書に関する注記)
(Explanatory Notes on Profit and Loss Statements)
第百四条損益計算書に関する注記は、関係会社との営業取引による取引高の総額及び営業取引以外の取引による取引高の総額とする。
Article 104Explanatory notes on profit and loss statements comprise the total amount of volume of trade arising from business transactions with associated companies, and the total amount of volume of trade arising from transactions that are not business transactions with associated companies.
(株主資本等変動計算書に関する注記)
(Explanatory Notes on Statements of Changes in Shareholders' Equity, Etc.)
第百五条株主資本等変動計算書に関する注記は、次に掲げる事項とする。この場合において、連結注記表を作成する株式会社は、第二号に掲げる事項以外の事項は、省略することができる。
Article 105Explanatory notes on statements of changes in shareholders' equity, etc. comprise the matters stated below; in those cases, stock companies preparing tables of explanatory notes on consolidated financial statements may omit matters other than those stated in item (ii):
一当該事業年度の末日における発行済株式の数(種類株式発行会社にあっては、種類ごとの発行済株式の数)
(i)the number of issued shares on the last day of the relevant business year (for companies with multiple-class shares, the number of issued shares in each class);
二当該事業年度の末日における自己株式の数(種類株式発行会社にあっては、種類ごとの自己株式の数)
(ii)the number of treasury shares on the last day of the relevant business year (for companies with multiple-class shares, the number of treasury shares in each class);
三当該事業年度中に行った剰余金の配当(当該事業年度の末日後に行う剰余金の配当のうち、剰余金の配当を受ける者を定めるための法第百二十四条第一項に規定する基準日が当該事業年度中のものを含む。)に関する次に掲げる事項その他の事項
(iii)the matters stated below, and any other matters related to distribution of dividends from surplus occurring in the relevant business year (including: among distributions of dividends from surplus occurring after the last day of the relevant business year, those for which the record date prescribed in Article 124, paragraph (1) of the Act, for the purposes of determining persons receiving distribution of dividends from surplus that came in the relevant business year):
イ配当財産が金銭である場合における当該金銭の総額
(a)if the dividend property is money; the total amount of the money;
ロ配当財産が金銭以外の財産である場合における当該財産の帳簿価額(当該剰余金の配当をした日においてその時の時価を付した場合にあっては、当該時価を付した後の帳簿価額)の総額
(b)the total amount of the book value of the relevant property, if the dividend property is other than money (if the market value on the day of distribution of dividends from surplus has been entered; the book value after entering that market value);
四当該事業年度の末日における株式引受権に係る当該株式会社の株式の数(種類株式発行会社にあっては、種類及び種類ごとの数)
(iv)the number of shares of the stock company relating to the share award rights as of the last day of the relevant business year (for companies with multiple-class shares; the classes and the number of issued shares in each class);
五当該事業年度の末日における当該株式会社が発行している新株予約権(法第二百三十六条第一項第四号の期間の初日が到来していないものを除く。)の目的となる当該株式会社の株式の数(種類株式発行会社にあっては、種類及び種類ごとの数)
(v)the number of shares in the relevant stock company (for companies with multiple-class shares; the class and the number in each class) that are intended to be share options (excluding those for which the first day of the period referred to in Article 236, paragraph (1), item (iv) of the Act has not arrived) issued by the relevant stock company on the last day of the relevant business year.
(連結株主資本等変動計算書に関する注記)
(Explanatory Notes on Consolidated Statements of Changes in Shareholders' Equity, Etc.)
第百六条連結株主資本等変動計算書に関する注記は、次に掲げる事項とする。
Article 106Explanatory notes on consolidated statements of changes in shareholders' equity, etc. comprise the following matters:
一当該連結会計年度の末日における当該株式会社の発行済株式の総数(種類株式発行会社にあっては、種類ごとの発行済株式の総数)
(i)the total amount of issued shares of the relevant stock company on the last day of the relevant consolidated fiscal year (for companies with multiple-class shares; the total amount of issued shares in each class);
二当該連結会計年度中に行った剰余金の配当(当該連結会計年度の末日後に行う剰余金の配当のうち、剰余金の配当を受ける者を定めるための法第百二十四条第一項に規定する基準日が当該連結会計年度中のものを含む。)に関する次に掲げる事項その他の事項
(ii)the matters stated below, and any other matters related to distribution of dividends from surplus occurring in the relevant consolidated fiscal year (including, among distributions of dividends from surplus occurring after the last day of the relevant consolidated fiscal year, those for which the record date prescribed in Article 124, paragraph (1) of the Act, for the purposes of determining persons receiving distribution of dividends from surplus that came in the relevant consolidated fiscal year):
イ配当財産が金銭である場合における当該金銭の総額
(a)if the dividend property is money; the total amount of the money;
ロ配当財産が金銭以外の財産である場合における当該財産の帳簿価額(当該剰余金の配当をした日においてその時の時価を付した場合にあっては、当該時価を付した後の帳簿価額)の総額
(b)the total amount of the book value of the relevant property, if the dividend property is other than money (if the market value on the day of distribution of dividends from surplus has been entered; the book value after entering that market value);
三当該連結会計年度の末日における株式引受権に係る当該株式会社の株式の数(種類株式発行会社にあっては、種類及び種類ごとの数)
(iii)the number of shares of the stock company relating to the share award rights as of the last day of the relevant consolidated accounting year (for companies with multiple-class shares, the classes and the number of issued shares in each class);
四当該連結会計年度の末日における当該株式会社が発行している新株予約権(法第二百三十六条第一項第四号の期間の初日が到来していないものを除く。)の目的となる当該株式会社の株式の数(種類株式発行会社にあっては、種類及び種類ごとの数)
(iv)the number of shares in the relevant stock company (for companies with multiple-class shares; the class and the number in each class) that are intended to be share options (excluding those for which the first day of the period referred to in Article 236, paragraph (1), item (iv) of the Act has not arrived) issued by the relevant stock company on the last day of the relevant consolidated fiscal year.
(税効果会計に関する注記)
(Explanatory Notes on Tax Effect Accounting)
第百七条税効果会計に関する注記は、次に掲げるもの(重要でないものを除く。)の発生の主な原因とする。
Article 107Explanatory notes on tax effect accounting refer to matters arising from the major causes stated below (excluding those which are not important):
一繰延税金資産(その算定に当たり繰延税金資産から控除された金額がある場合における当該金額を含む。)
(i)deferred tax assets (including the relevant amount if an amount is deducted from deferred tax assets through the calculations for it);
二繰延税金負債
(ii)deferred tax liabilities.
(リースにより使用する固定資産に関する注記)
(Explanatory Notes on Fixed Assets Exercised Through a Lease)
第百八条リースにより使用する固定資産に関する注記は、ファイナンス・リース取引の借主である株式会社が当該ファイナンス・リース取引について通常の売買取引に係る方法に準じて会計処理を行っていない場合におけるリース物件(固定資産に限る。以下この条において同じ。)に関する事項とする。この場合において、当該リース物件の全部又は一部に係る次に掲げる事項(各リース物件について一括して注記する場合にあっては、一括して注記すべきリース物件に関する事項)を含めることを妨げない。
Article 108Explanatory notes on fixed assets exercised through a lease comprises matters related to leased objects (limited to fixed assets; the same applies below in this Article), if the stock company which is the lessee under a finance lease does not perform accounting practices in accordance with methods concerning ordinary sales transactions regarding the relevant finance lease. This does not preclude the inclusion of the matters stated below concerning all or part of the leased objects (if each leased object is to be noted collectively; matters related to leased objects which are to be noted collectively):
一当該事業年度の末日における取得原価相当額
(i)an amount equivalent to the cost at acquisition on the last day of the relevant business year;
二当該事業年度の末日における減価償却累計額相当額
(ii)an amount equivalent to the amount of accumulated depreciation on the last day of the relevant business year;
三当該事業年度の末日における未経過リース料相当額
(iii)an amount equivalent to the future lease payment on the last day of the relevant business year;
四前三号に掲げるもののほか、当該リース物件に係る重要な事項
(iv)any important matters concerning the relevant leased object, beyond what is stated in the preceding three items.
(金融商品に関する注記)
(Explanatory Notes on Financial Instruments)
第百九条金融商品に関する注記は、次に掲げるもの(重要性の乏しいものを除く。)とする。ただし、法第四百四十四条第三項に規定する株式会社以外の株式会社にあっては、第三号に掲げる事項を省略することができる。
Article 109(1)Explanatory notes on financial instruments comprise the following (excluding those which are of little importance); provided, however, that a Stock Company other than a Stock Company prescribed in Article 444, paragraph (3) of the Act may omit the matters provided in item (iii):
一金融商品の状況に関する事項
(i)the matters related to the status of financial instruments;
二金融商品の時価等に関する事項
(ii)the matters related to the market value of financial instruments.
2連結注記表を作成する株式会社は、個別注記表における前項の注記を要しない。
(2)Stock companies preparing tables of explanatory notes on consolidated financial statements are not required to note the matters referred to in the preceding paragraph in the tables of explanatory notes on unconsolidated financial statements.
三金融商品の時価の適切な区分ごとの内訳等に関する事項
(iii)the matters related to the breakdown of each appropriate category of the market value of financial instruments.
(賃貸等不動産に関する注記)
(Explanatory Notes on Leased Real Property)
第百十条賃貸等不動産に関する注記は、次に掲げるもの(重要性の乏しいものを除く。)とする。
Article 110(1)Explanatory notes on leased real property comprise the following (excluding those which are of little importance):
一賃貸等不動産の状況に関する事項
(i)the matters related to the status of leased real property;
二賃貸等不動産の時価に関する事項
(ii)the matters related to the market value of leased real property.
2連結注記表を作成する株式会社は、個別注記表における前項の注記を要しない。
(2)Stock companies preparing explanatory notes on consolidated financial statements are not required to note the matters referred to in the preceding paragraph in the tables of explanatory notes on unconsolidated financial statements.
(持分法損益等に関する注記)
(Explanatory Notes on Means of Adjusting Equity Profit and Loss)
第百十一条持分法損益等に関する注記は、次の各号に掲げる場合の区分に応じ、当該各号に定めるものとする。ただし、第一号に定める事項については、損益及び利益剰余金からみて重要性の乏しい関連会社を除外することができる。
Article 111(1)Explanatory notes on means of adjusting equity profit and loss comprise what is as provided in the following items, in accordance with the categories of cases stated in those items; provided, however, that the matters as provided in item (i), affiliated companies of little importance from the viewpoint of profit and loss and retained earnings may be excluded:
一関連会社がある場合 関連会社に対する投資の金額並びに当該投資に対して持分法を適用した場合の投資の金額及び投資利益又は投資損失の金額
(i)when there are affiliated companies: amounts of investments in affiliated companies as well as the amounts of investment when the means of adjusting equity has been applied with respect to the investments, and the amounts of investment profits and investment losses;
二開示対象特別目的会社がある場合 開示対象特別目的会社の概要、開示対象特別目的会社との取引の概要及び取引金額その他の重要な事項
(ii)when there are special purpose companies subject to disclosure: descriptions of special purpose companies subject to disclosure; descriptions of transactions with special purpose companies subject to disclosure and the transacted amounts; and any other important matters.
2連結計算書類を作成する株式会社は、個別注記表における前項の注記を要しない。
(2)Stock companies preparing consolidated financial statements are not required to note the matters referred to in the preceding paragraph in the tables of explanatory notes on unconsolidated financial statements.
(関連当事者との取引に関する注記)
(Explanatory Notes on Transactions with Affiliated Parties)
第百十二条関連当事者との取引に関する注記は、株式会社と関連当事者との間に取引(当該株式会社と第三者との間の取引で当該株式会社と当該関連当事者との間の利益が相反するものを含む。)がある場合における次に掲げる事項であって、重要なものとする。ただし、会計監査人設置会社以外の株式会社にあっては、第四号から第六号まで及び第八号に掲げる事項を省略することができる。
Article 112(1)Explanatory notes on transactions with affiliated parties comprise the important matters stated below if there are transactions between a stock company and affiliated parties (including those which are transactions between the stock company and a third party, and which cause a conflict of interest between the stock company and the affiliated party); provided, however, that for stock companies other than a company with financial auditor, the matters stated in items (iv) through (vi), and in item (viii) may be omitted:
一当該関連当事者が会社等であるときは、次に掲げる事項
(i)if the affiliated party is a company, etc.; the matters stated below:
イその名称
(a)the name;
ロ当該関連当事者の総株主の議決権の総数に占める株式会社が有する議決権の数の割合
(b)the rate of voting rights held by the relevant stock company out of the total number of voting rights held by all shareholders in the affiliated party;
ハ当該株式会社の総株主の議決権の総数に占める当該関連当事者が有する議決権の数の割合
(c)the rate of voting rights held by the affiliated party out of the total number of voting rights held by all shareholders in the stock company;
二当該関連当事者が個人であるときは、次に掲げる事項
(ii)if the affiliated party is an individual, the matters stated below:
イその名称
(a)the name;
ロ当該株式会社の総株主の議決権の総数に占める当該関連当事者が有する議決権の数の割合
(b)the ratio of voting rights held by the affiliated party out of the total number of voting rights held by all shareholders in the stock company;
三当該株式会社と当該関連当事者との関係
(iii)the relationship between the stock company and the affiliated party;
四取引の内容
(iv)the nature of any transactions;
五取引の種類別の取引金額
(v)the transacted amounts for each class of transaction;
六取引条件及び取引条件の決定方針
(vi)the transaction terms and conditions and the transaction terms and conditions decision policy;
七取引により発生した債権又は債務に係る主な項目別の当該事業年度の末日における残高
(vii)the balance on the last day of the relevant business year for each major entry concerning obligations or claims arising through any transactions;
八取引条件の変更があったときは、その旨、変更の内容及び当該変更が計算書類に与えている影響の内容
(viii)if there have been changes to the terms and conditions; that fact, the nature of the changes and the nature of the effect of the changes on the financial statements.
2関連当事者との間の取引のうち次に掲げる取引については、前項に規定する注記を要しない。
(2)For transactions stated below among transactions with an affiliated party, the notes prescribed in the preceding paragraph are not required:
一一般競争入札による取引並びに預金利息及び配当金の受取りその他取引の性質からみて取引条件が一般の取引と同様であることが明白な取引
(i)transactions based on general competitive bidding and transactions for which it is clear that the transaction terms are the same as those of general transactions, from the viewpoint of the nature of the receipt of deposit interest and dividends and other transactions;
二取締役、会計参与、監査役又は執行役(以下この条において「役員」という。)に対する報酬等の給付
(ii)payment of remunerations to a director, accounting advisor, company auditor or executive officer (referred to as an "officer" in this Article);
三前二号に掲げる取引のほか、当該取引に係る条件につき市場価格その他当該取引に係る公正な価格を勘案して一般の取引の条件と同様のものを決定していることが明白な場合における当該取引
(iii)beyond the transactions stated in the preceding two items, the relevant transactions, if it is clear that determinations have been made to the effect that the terms and conditions of the relevant transactions are the same as those used in general transactions, taking into account the market price and any other fair values concerning the relevant transactions.
3関連当事者との取引に関する注記は、第一項各号に掲げる区分に従い、関連当事者ごとに表示しなければならない。
(3)Explanatory notes on transactions with affiliated parties must be presented for each affiliated party, in accordance with the categories stated in each item of paragraph (1).
4前三項に規定する「関連当事者」とは、次に掲げる者をいう。
(4)The term "affiliated party" prescribed in the preceding three paragraphs means the persons stated below:
一当該株式会社の親会社
(i)the parent company of the relevant stock company;
二当該株式会社の子会社
(ii)the subsidiary companies of the relevant stock company;
三当該株式会社の親会社の子会社(当該親会社が会社でない場合にあっては、当該親会社の子会社に相当するものを含む。)
(iii)the subsidiary company of the parent company of the relevant stock company (including anything which corresponds to a subsidiary company of that parent company, if that parent company is not a company);
四当該株式会社のその他の関係会社(当該株式会社が他の会社の関連会社である場合における当該他の会社をいう。以下この号において同じ。)並びに当該その他の関係会社の親会社(当該その他の関係会社が株式会社でない場合にあっては、親会社に相当するもの)及び子会社(当該その他の関係会社が会社でない場合にあっては、子会社に相当するもの)
(iv)any other associated companies of the relevant stock company (meaning the other company if the relevant stock company is an affiliated company of the relevant other company; the same applies below in this item) and the parent company (if the relevant other associated company is not a stock company; anything which corresponds to a parent company) and subsidiary companies (if the relevant other associated company is not a company; anything which corresponds to a subsidiary company) of the relevant other associated company;
五当該株式会社の関連会社及び当該関連会社の子会社(当該関連会社が会社でない場合にあっては、子会社に相当するもの)
(v)affiliated companies of the relevant stock company, and the subsidiary companies of those affiliated companies (if those affiliated companies are not companies; anything which corresponds to a subsidiary company);
六当該株式会社の主要株主(自己又は他人の名義をもって当該株式会社の総株主の議決権の総数の百分の十以上の議決権(次に掲げる株式に係る議決権を除く。)を保有している株主をいう。)及びその近親者(二親等内の親族をいう。以下この条において同じ。)
(vi)the relevant stock company's major shareholders (meaning a shareholder who holds 10 percent or more of the total number of voting rights (excluding the voting rights concerning shares stated below) held by all the shareholders in the relevant stock company, in their own or in another person's name) and their close relatives (meaning relatives within the second degree of kinship; the same applies below in this Article):
イ信託業(信託業法(平成十六年法律第百五十四号)第二条第一項に規定する信託業をいう。)を営む者が信託財産として所有する株式
(a)shares owned as trust property by a person operating a trust business (meaning a trust business as prescribed in Article 2, paragraph (1) of the Trust Business Act (Act No. 154 of 2004));
ロ有価証券関連業(金融商品取引法第二十八条第八項に規定する有価証券関連業をいう。)を営む者が引受け又は売出しを行う業務により取得した株式
(b)shares acquired through underwriting or secondary distribution during business operations performed by a person operating a securities-related business (meaning the securities-related business prescribed in Article 28, paragraph (8) of the Financial Instruments and Exchange Act);
ハ金融商品取引法第百五十六条の二十四第一項に規定する業務を営む者がその業務として所有する株式
(c)shares owned by a person operating a business prescribed in Article 156-24, paragraph (1) of the Financial Instruments and Exchange Act, as part of those business operations;
七当該株式会社の役員及びその近親者
(vii)officers of the relevant stock company and their close relatives;
八当該株式会社の親会社の役員又はこれらに準ずる者及びその近親者
(viii)officers of the parent company of the relevant stock company or equivalent persons, and their close relatives;
九前三号に掲げる者が他の会社等の議決権の過半数を自己の計算において所有している場合における当該会社等及び当該会社等の子会社(当該会社等が会社でない場合にあっては、子会社に相当するもの)
(ix)if a person stated in the preceding three items owns a majority of the voting rights of another company, etc. on the person's own account; the relevant company, etc. and subsidiary companies of the relevant company, etc. (if the relevant company, etc. is not a company; anything which corresponds to a subsidiary company);
十従業員のための企業年金(当該株式会社と重要な取引(掛金の拠出を除く。)を行う場合に限る。)
(x)corporate pension for employees (limited to cases of important transactions with the relevant stock company (excluding contributions of premiums)).
(一株当たり情報に関する注記)
(Explanatory Notes on Per Share Information)
第百十三条一株当たり情報に関する注記は、次に掲げる事項とする。
Article 113Explanatory notes on per share information comprise of the following matters:
一一株当たりの純資産額
(i)the amount of net assets per share;
二一株当たりの当期純利益金額又は当期純損失金額(連結計算書類にあっては、一株当たりの親会社株主に帰属する当期純利益金額又は当期純損失金額)
(ii)the amount of net profit for the current period or amount of net loss for the current period per share (for consolidated financial statements, the amount of net profit for the current period or amount of net loss for the current period per share attributable to shareholders of the parent);
三株式会社が当該事業年度(連結計算書類にあっては、当該連結会計年度。以下この号において同じ。)又は当該事業年度の末日後において株式の併合又は株式の分割をした場合において、当該事業年度の期首に株式の併合又は株式の分割をしたと仮定して前二号に掲げる額を算定したときは、その旨
(iii)if a stock company performed consolidation of shares or splitting of shares in the relevant business year (for consolidated financial statements, the relevant consolidated fiscal year; the same applies below in this item), or after the last day of the relevant business year, if the amounts stated in the preceding two items were calculated by assuming that the consolidation of shares or splitting of shares was performed at the beginning of the relevant business year; that fact.
(重要な後発事象に関する注記)
(Explanatory Notes on Important Subsequent Events)
第百十四条個別注記表における重要な後発事象に関する注記は、当該株式会社の事業年度の末日後、当該株式会社の翌事業年度以降の財産又は損益に重要な影響を及ぼす事象が発生した場合における当該事象とする。
Article 114(1)Explanatory notes on important subsequent events in tables of explanatory notes on unconsolidated financial statements comprise the relevant events if events arise after the last day of the business year of the relevant stock company, which exercise an important effect on property or profit and loss on or after the following business year of the relevant stock company.
2連結注記表における重要な後発事象に関する注記は、当該株式会社の事業年度の末日後、連結会社並びに持分法が適用される非連結子会社及び関連会社の翌事業年度以降の財産又は損益に重要な影響を及ぼす事象が発生した場合における当該事象とする。ただし、当該株式会社の事業年度の末日と異なる日をその事業年度の末日とする子会社及び関連会社については、当該子会社及び関連会社の事業年度の末日後に発生した場合における当該事象とする。
(2)Explanatory notes on important subsequent events in tables of explanatory notes on consolidated financial statements comprise the relevant events if events arise after the last day of the business year of the relevant stock company which exercise an important effect on property or profit and loss on or after the following business year of consolidated companies and the unconsolidated subsidiary companies to which the means of adjusting equity is applied, and affiliated companies; provided, however, that with regard to subsidiary companies and affiliated companies taking a different day from the last day of the business year of the relevant stock company as the last day of their business year, this applies to events arising after the last day of the business year of those subsidiary companies or affiliated companies.
(連結配当規制適用会社に関する注記)
(Explanatory Notes on a Company to Which Consolidated Dividend Regulations Apply)
第百十五条連結配当規制適用会社に関する注記は、当該事業年度の末日が最終事業年度の末日となる時後、連結配当規制適用会社となる旨とする。
Article 115Explanatory notes on a company to which consolidated dividend regulations apply comprise the intention to become a company to which consolidated dividend regulations apply after the time when the last day of the relevant business year becomes the last day of the most recent business year.
(収益認識に関する注記)
(Explanatory Notes on Revenue Recognition)
第百十五条の二収益認識に関する注記は、会社が顧客との契約に基づく義務の履行の状況に応じて当該契約から生ずる収益を認識する場合における次に掲げる事項(重要性の乏しいものを除く。)とする。ただし、法第四百四十四条第三項に規定する株式会社以外の株式会社にあっては、第一号及び第三号に掲げる事項を省略することができる。
Article 115-2(1)When a company recognizes revenue generated from the contract in accordance with the status of performance of obligations based on the contract with the customer, explanatory notes on revenue recognition comprise the following matters (excluding those which are of little importance); provided, however, that for stock companies other than stock companies as provided in Article 444, paragraph (3) of the Act, the matters listed in item (i) and item (iii) may be omitted:
一当該事業年度に認識した収益を、収益及びキャッシュ・フローの性質、金額、時期及び不確実性に影響を及ぼす主要な要因に基づいて区分をした場合における当該区分ごとの収益の額その他の事項
(i)the amount of revenue recognized in the relevant business year for each category, as categorized based on the natures, amounts and timing relating to revenue and cash flow as well as major factors affecting their uncertainty, and other matters;
二収益を理解するための基礎となる情報
(ii)information to serve the basis for understanding revenue; and
三当該事業年度及び翌事業年度以降の収益の金額を理解するための情報
(iii)information for understanding the amount of revenue for the relevant business year and the subsequent business year.
2前項に掲げる事項が第百一条の規定により注記すべき事項と同一であるときは、個別注記表における同項の規定による当該事項の注記を要しない。
(2)If the matters specified in the preceding paragraph are the same as the matters to be noted pursuant to Article 101, the matters under that paragraph need not be noted.
3連結計算書類を作成する株式会社は、個別注記表における第一項(第二号を除く。)の注記を要しない。
(3)A stock company that prepares consolidated financial statements need not include explanatory notes referred to in paragraph (1) (excluding item (ii)) in the tables of explanatory notes on unconsolidated financial statements,
4個別注記表に注記すべき事項(第一項第二号に掲げる事項に限る。)が連結注記表に注記すべき事項と同一である場合において、個別注記表にその旨を注記するときは、個別注記表における当該事項の注記を要しない。
(4)When matters to be noted in the tables of explanatory notes on unconsolidated financial statements (limited to the matters stated in paragraph (1), item (ii)) are the same as the matters to be noted in the tables of explanatory notes on consolidated financial statements, and that fact is noted in the tables of explanatory notes on unconsolidated financial statements, those matters are not required to be noted in the tables of explanatory notes on unconsolidated financial statements.
(その他の注記)
(Other Explanatory Notes)
第百十六条その他の注記は、第百条から前条までに掲げるもののほか、貸借対照表等、損益計算書等及び株主資本等変動計算書等により会社(連結注記表にあっては、企業集団)の財産又は損益の状態を正確に判断するために必要な事項とする。
Article 116Beyond what is stated in Article 100 through to the preceding Article, other explanatory notes comprise any necessary matters for the accurate judgment of the status of property or profit and loss of a company (for tables of explanatory notes on consolidated financial statements, a corporate group) through its balance sheets, etc., profit and loss statements, etc., and statements of changes in shareholders' equity, etc..
第六章 附属明細書
Chapter VI Attached Detailed Statements
第百十七条各事業年度に係る株式会社の計算書類に係る附属明細書には、次に掲げる事項(公開会社以外の株式会社にあっては、第一号から第三号に掲げる事項)のほか、株式会社の貸借対照表、損益計算書、株主資本等変動計算書及び個別注記表の内容を補足する重要な事項を表示しなければならない。
Article 117Beyond the matters stated below (for stock companies that are not public companies, the matters stated in item (i) through (iii)), attached detailed statements concerning a stock company financial statement for each business year must comprise and indicate any important matters supplementing the contents of the balance sheet, profit and loss statement, statements of changes in shareholders' equity, etc. and tables of explanatory notes on unconsolidated financial statements of a stock company:
一有形固定資産及び無形固定資産の明細
(i)specifications of tangible fixed assets and intangible fixed assets;
二引当金の明細
(ii)specifications of allowances and provisions;
三販売費及び一般管理費の明細
(iii)specifications of selling expenses, and general and administrative expenses;
四第百十二条第一項ただし書の規定により省略した事項があるときは、当該事項
(iv)if there are matters omitted pursuant to the provisions of the proviso to Article 112, paragraph (1), those matters.
第七章 雑則
Chapter VII Miscellaneous Provisions
(別記事業を営む会社の計算関係書類についての特例)
(Special Provisions For Accounting Documents of a Company Undertaking Appendix-Listed Businesses)
第百十八条財務諸表等の用語、様式及び作成方法に関する規則(昭和三十八年大蔵省令第五十九号)別記に掲げる事業(以下この条において「別記事業」という。)を営む会社(企業集団を含む。以下この条において同じ。)が当該別記事業の所管官庁に提出する計算関係書類の用語、様式及び作成方法について、特に法令の定めがある場合又は当該別記事業の所管官庁がこの省令に準じて計算書類準則(以下この条において「準則」という。)を制定した場合には、当該別記事業を営む会社が作成すべき計算関係書類の用語、様式及び作成方法については、第一章から前章までの規定にかかわらず、その法令又は準則の定めによる。ただし、その法令又は準則に定めのない事項については、この限りでない。
Article 118(1)For the terminology, forms and methods of preparation of accounting documents that a company (including corporate groups; the same applies below in this Article) engaging in any one of the businesses stated in the appendix (referred to below as "appendix-listed businesses" in this Article) to the Regulations on Terminology, Forms and Methods of Preparation of Financial Statements (Ministry of Finance Order No. 59 of 1963) submits to the governing agencies of the appendix-listed businesses, if there are specific provisions of applicable laws and regulations, or where the governing agencies for the appendix-listed businesses have enacted rules for financial statements in the same manner as this Ministerial Order (referred to below as the "Rules" in this Article), the terminology, forms and methods of preparation of the accounting documents that the abovementioned company undertaking the appendix-listed businesses are to prepare are as provided by those laws and regulations or the Rules, notwithstanding the provisions of Chapter I through to the preceding Chapter; provided, however, that this does not apply to matters that are not as provided in those laws and regulations or the Rules.
2前項の規定にかかわらず、別記事業(同項の法令又は準則の定めの適用があるものに限る。以下この条において同じ。)の二以上を兼ねて営む会社が作成すべき計算関係書類の用語、様式及び作成方法については、それらの別記事業のうち、当該会社の事業の主要な部分を占める事業(以下この条において「主要事業」という。)に関して適用される法令又は準則の定めによる。ただし、その主要事業以外の別記事業に関する事項については、主要事業以外の別記事業に関して適用される法令又は準則の定めによることができる。
(2)Notwithstanding the provisions of the preceding paragraph, with regard to terminology, forms and methods of preparation of accounting documents that are to be prepared by a company undertaking two or more categories of appendix-listed businesses (limited to those to which the provisions of the laws and regulations or the Rules under that paragraph apply; the same applies below in this Article), the applicable laws and regulations or the Rules applied in relation to business operations from among those categories of appendix-listed businesses that comprise the major part of that company's business operations (referred to below as the "main business" in this Article) apply; provided, however, that for matters related to appendix-listed businesses that is not the main business, the applicable laws and regulations or the Rules applied in relation to the appendix-listed businesses that is not the main business may be applied.
3別記事業とその他の事業とを兼ねて営む会社の主要事業が別記事業でない場合には、当該会社が作成すべき計算関係書類の用語、様式及び作成方法については、第一項の規定を適用しないことができる。ただし、別記事業に関係ある事項については、当該別記事業に関して適用される法令又は準則の定めによることができる。
(3)If the main business of a company undertaking appendix-listed businesses and any other business operations are not appendix-listed businesses, for terminology, forms and methods of preparation of accounting documents that are to be prepared by that company, the provisions of paragraph (1) need not be applied; provided, however, that for matters related to the appendix-listed businesses, the applicable laws and regulations or the Rules applied in relation to the appendix-listed businesses may be applied.
4前三項の規定の適用がある会社(当該会社が作成すべき計算関係書類の用語、様式及び作成方法の全部又は一部について別記事業に関して適用される法令又は準則の定めによるものに限る。以下「別記事業会社」という。)が作成すべき計算関係書類について、この省令の規定により表示を要しない事項がある場合においては、当該事項に関して適用される法令又は準則の定めにかかわらず、その表示を省略し、又は適当な方法で表示することができる。
(4)For accounting documents that are to be prepared by a company to which the provisions of the preceding three paragraphs are being applied (limited to those to which applicable laws and regulations or the Rules applied in relation to appendix-listed businesses with regard to all or part of the terminology, forms and methods of preparation of accounting documents that are to be prepared by that company are applied; referred to below as a "company undertaking appendix-listed business"), if there are matters that are not required to be presented pursuant to the provisions of this Ministerial Order, then notwithstanding the provisions of applicable laws and regulations or the Rules applied related to those matters, the presentation of those matters may be omitted, or those matters may be presented through an appropriate method.
(会社法以外の法令の規定による準備金等)
(Reserves, Etc. under the Provisions of Laws and Regulations Other than the Companies Act)
第百十九条法以外の法令の規定により準備金又は引当金の名称をもって計上しなければならない準備金又は引当金であって、資産の部又は負債の部に計上することが適当でないもの(以下この項において「準備金等」という。)は、固定負債の次に別の区分を設けて表示しなければならない。この場合において、当該準備金等については、当該準備金等の設定目的を示す名称を付した項目をもって表示しなければならない。
Article 119(1)For reserves or allowances that are to be recorded under the title of reserves or allowances pursuant to the provisions of laws and regulations other than the Act, those for which the recording in the section on assets or the section on liabilities is inappropriate (referred to below as "reserves, etc. " in this paragraph) must be presented in a separate category after the fixed liabilities. In those cases, the reserves, etc. must be presented in entries with titles which present their intended purpose of the reserves, etc.
2法以外の法令の規定により準備金又は引当金の名称をもって計上しなければならない準備金又は引当金がある場合には、次に掲げる事項(第二号の区別をすることが困難である場合にあっては、第一号に掲げる事項)を注記表に表示しなければならない。
(2)If there are reserves or allowances that are to be recorded under the titles of reserves or allowances pursuant to the provisions of laws and regulations other than the Act, the matters stated below (if the categorization stated in item (ii) would be difficult; the matters stated in item (i)) must be presented in the tables of explanatory notes:
一当該法令の条項
(i)the provisions of those laws and regulations;
二当該準備金又は引当金が一年内に使用されると認められるものであるかどうかの区別
(ii)classification of the reserves or allowances based on whether it is found that they will or will not be exercised within one year.
(国際会計基準で作成する連結計算書類に関する特則)
(Special Provisions on Consolidated Financial Statements Prepared in Accordance with the International Accounting Standards)
第百二十条連結財務諸表の用語、様式及び作成方法に関する規則(昭和五十一年大蔵省令第二十八号)第九十三条の規定により連結財務諸表の用語、様式及び作成方法について指定国際会計基準(同条に規定する指定国際会計基準をいう。以下この条において同じ。)に従うことができるものとされた株式会社の作成すべき連結計算書類は、指定国際会計基準に従って作成することができる。この場合においては、第一章から第五章までの規定により第六十一条第一号に規定する連結計算書類において表示すべき事項に相当するものを除くその他の事項は、省略することができる。
Article 120(1)Consolidated financial statements that are to be prepared by a stock company concerning which the terminology, forms, and methods of preparation are considered to be in compliance pursuant to the provisions of Article 93 (meaning the designated international accounting standards prescribed in that Article; the same applies below in this Article) of the Regulations on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements (Ministry of Finance Order No. 28 of 1976) may be prepared in compliance with designated international accounting standards. In those cases, any other matters excluding those corresponding to matters that are to be presented in the consolidated financial statements prescribed in Article 61, item (i) pursuant to the provisions of Chapters I through V may be omitted.
2前項の規定により作成した連結計算書類には、指定国際会計基準に従って作成した連結計算書類である旨を注記しなければならない。
(2)The fact that the consolidated financial statements were prepared in compliance with designated international accounting standards must be stated in the notes to consolidated financial statements prepared pursuant to the provisions of the preceding paragraph.
3第一項後段の規定により省略した事項がある同項の規定により作成した連結計算書類には、前項の規定にかかわらず、第一項の規定により作成した連結計算書類である旨及び同項後段の規定により省略した事項がある旨を注記しなければならない。
(3)Notwithstanding the provisions of the preceding paragraph, the fact that the consolidated financial statements were prepared pursuant to the provisions of paragraph (1) and the fact that there are matters omitted pursuant to the provisions of the second sentence of that paragraph must be stated in the notes to consolidated financial statements prepared pursuant to the provisions of paragraph (1) that have matters omitted pursuant to the provisions of the second sentence of that paragraph.
(修正国際基準で作成する連結計算書類に関する特則)
(Special Provisions on Japan's Modified International Standards)
第百二十条の二連結財務諸表の用語、様式及び作成方法に関する規則第九十四条の規定により連結財務諸表の用語、様式及び作成方法について修正国際基準(同条に規定する修正国際基準をいう。以下この条において同じ。)に従うことができるものとされた株式会社の作成すべき連結計算書類は、修正国際基準に従って作成することができる。
Article 120-2(1)Consolidated financial statements that are to be prepared by a stock company concerning which the terminology, forms, and methods of preparation are considered to be in compliance with Japan's Modified International Standards pursuant to the provisions of Article 94 of Ordinance on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements (meaning the Japan's Modified International Standards prescribed in that Article; the same applies below in this Article) may be prepared in compliance with Japan's Modified International Standards.
2前項の規定により作成した連結計算書類には、修正国際基準に従って作成した連結計算書類である旨を注記しなければならない。
(2)The fact that the consolidated financial statements were prepared in compliance with Japan's Modified International Standards must be stated in the notes to consolidated financial statements prepared pursuant to the provisions of the preceding paragraph.
3前条第一項後段及び第三項の規定は、第一項の場合について準用する。
(3)The provisions of the second sentence of paragraph (1), and paragraph (3) of the preceding Article, apply mutatis mutandis to the cases referred to in paragraph (1).
(米国基準で作成する連結計算書類に関する特則)
(Special Provisions on Consolidated Financial Statements Prepared to the Standards of the United States of America)
第百二十条の三連結財務諸表の用語、様式及び作成方法に関する規則第九十五条又は連結財務諸表の用語、様式及び作成方法に関する規則の一部を改正する内閣府令(平成十四年内閣府令第十一号)附則第三項の規定により、連結財務諸表の用語、様式及び作成方法について米国預託証券の発行等に関して要請されている用語、様式及び作成方法によることができるものとされた株式会社の作成すべき連結計算書類は、米国預託証券の発行等に関して要請されている用語、様式及び作成方法によることができる。
Article 120-3(1)Consolidated financial statements that are to be prepared by a stock company concerning which terminology, forms, and methods of preparation considered to be in accordance with the terminology, forms, and methods of preparation required to be used in relation to issuance, etc. of American depositary receipts pursuant to the provisions of Article 95 of the Regulations on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements or paragraph (3) of the Supplementary Provisions of Cabinet Office Order Partially Amending the Regulations on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements (Cabinet Office Order No. 11 of 2002) can be considered to be in accordance with the terminology, forms, and methods of preparation required to be used in relation to issuance, etc. of American depositary receipts.
2前項の規定による連結計算書類には、当該連結計算書類が準拠している用語、様式及び作成方法を注記しなければならない。
(2)The terminology, forms, and methods of preparation to which the consolidated financial statements comply must be stated in the notes to consolidated financial statements prepared under the provisions of the preceding paragraph.
3第百二十条第一項後段の規定は、第一項の場合について準用する。
(3)The provisions of the second sentence of Article 120, paragraph (1) apply mutatis mutandis to cases referred to in paragraph (1).
第四編 計算関係書類の監査
Part IV Audits of Accounting Documents
第一章 通則
Chapter I General Rules
第百二十一条法第四百三十六条第一項及び第二項、第四百四十一条第二項並びに第四百四十四条第四項の規定による監査(計算関係書類(成立の日における貸借対照表を除く。以下この編において同じ。)に係るものに限る。以下この編において同じ。)については、この編の定めるところによる。
Article 121(1)Audit (limited to that concerning accounting documents (excluding the balance sheet on the day of formation; the same applies below in this Part); that also applies below in this Part) under Article 436, paragraph (1) and paragraph (2), Article 441, paragraph (2), and Article 444, paragraph (4) of the Act are to be governed by this Part.
2前項に規定する監査には、公認会計士法(昭和二十三年法律第百三号)第二条第一項に規定する監査のほか、計算関係書類に表示された情報と計算関係書類に表示すべき情報との合致の程度を確かめ、かつ、その結果を利害関係者に伝達するための手続を含むものとする。
(2)Beyond the audit prescribed in Article 2, paragraph (1) of the Certified Public Accountants Act (Act No. 103 of 1948), the audit prescribed in the preceding paragraph is to confirm that the information presented in the accounting documents and the information that is to be presented in the accounting documents is consistent, and include procedures for the communication to interested parties of its results.
第二章 会計監査人設置会社以外の株式会社における監査
Chapter II Audit in Stock Companies Other than a Company with Financial Auditors
(監査役の監査報告の内容)
(The Contents of Audit Reports by Company Auditor)
第百二十二条監査役(会計監査人設置会社の監査役を除く。以下この章において同じ。)は、計算関係書類を受領したときは、次に掲げる事項(監査役会設置会社の監査役の監査報告にあっては、第一号から第四号までに掲げる事項)を内容とする監査報告を作成しなければならない。
Article 122(1)When receiving accounting documents, a company auditor (excluding company auditor in companies with financial auditor; the same applies below in this Chapter) must prepare an audit report containing the matters stated below (for audit reports by company auditor in a company with a board of company auditors, the matters stated in items (i) through (iv)):
一監査役の監査の方法及びその内容
(i)the means of auditing by the company auditor and its contents;
二計算関係書類が当該株式会社の財産及び損益の状況を全ての重要な点において適正に表示しているかどうかについての意見
(ii)an opinion on whether all of the important points regarding the status of the property and profits and losses of the relevant stock company are correctly presented in the accounting documents;
三監査のため必要な調査ができなかったときは、その旨及びその理由
(iii)if the necessary investigations for the purposes of the audit could not be carried out; that fact and its reasons;
四追記情報
(iv)postscript information;
五監査報告を作成した日
(v)the day the audit report was prepared.
2前項第四号に規定する「追記情報」とは、次に掲げる事項その他の事項のうち、監査役の判断に関して説明を付す必要がある事項又は計算関係書類の内容のうち強調する必要がある事項とする。
(2)The "postscript information" prescribed in item (iv) of the preceding paragraph, among the matters stated below or any other matters, comprises those matters for which there is a necessity to append explanations related to the judgments of the company auditor, or matters that require emphasis among the contents of the accounting documents:
一会計方針の変更
(i)changes to accounting policies;
二重要な偶発事象
(ii)important contingent events;
三重要な後発事象
(iii)important subsequent events.
(監査役会の監査報告の内容等)
(Content of Audit Reports by Boards of Company Auditors)
第百二十三条監査役会(会計監査人設置会社の監査役会を除く。以下この章において同じ。)は、前条第一項の規定により監査役が作成した監査報告(以下この条において「監査役監査報告」という。)に基づき、監査役会の監査報告(以下この条において「監査役会監査報告」という。)を作成しなければならない。
Article 123(1)Boards of company auditors (excluding boards of company auditors in companies with financial auditor; the same applies below in this Chapter) must prepare audit reports by the board of company auditors (referred to below as "board of company auditors audit reports" in this Article) based on audit reports prepared by company auditor (referred to below as "company auditor audit reports" in this Article) pursuant to the provisions of paragraph (1) of the preceding Article.
2監査役会監査報告は、次に掲げる事項を内容とするものでなければならない。この場合において、監査役は、当該事項に係る監査役会監査報告の内容が当該事項に係る監査役の監査役監査報告の内容と異なる場合には、当該事項に係る各監査役の監査役監査報告の内容を監査役会監査報告に付記することができる。
(2)Board of company auditors audit reports must contain the matters stated below; in such cases, if there is a difference between the contents of the board of company auditors audit reports concerning those matters and the contents of any company auditor audit reports by company auditor concerning those matters, company auditors may attach the contents of the company auditor audit reports by each company auditor concerning those matters as supplementary notes to the board of company auditors audit reports:
一前条第一項第二号から第四号までに掲げる事項
(i)the matters stated in paragraph (1), items (ii) through (iv) of the preceding Article;
二監査役及び監査役会の監査の方法及びその内容
(ii)the means of auditing by company auditor and board of company auditors and its contents;
三監査役会監査報告を作成した日
(iii)the day the board of company auditors audit report was prepared.
3監査役会が監査役会監査報告を作成する場合には、監査役会は、一回以上、会議を開催する方法又は情報の送受信により同時に意見の交換をすることができる方法により、監査役会監査報告の内容(前項後段の規定による付記を除く。)を審議しなければならない。
(3)If a board of company auditors is preparing a board of company auditors audit report, the board of company auditors must deliberate on the contents of the board of company auditors audit report (excluding supplementary notes under the provisions of the second sentence of the preceding paragraph) on one or more occasions, through the method of holding a meeting, or through a method whereby opinions can be exchanged in real time through the transmission of information.
(監査報告の通知期限等)
(Notification Deadlines for Audit Reports)
第百二十四条特定監査役は、次の各号に掲げる監査報告(監査役会設置会社にあっては、前条第一項の規定により作成された監査役会の監査報告に限る。以下この条において同じ。)の区分に応じ、当該各号に定める日までに、特定取締役に対し、当該監査報告の内容を通知しなければならない。
Article 124(1)In accordance with the categories of audit reports stated in the following items (limited to audit reports of boards of company auditors prepared pursuant to the provisions of paragraph (1) of the preceding Article for companies with board of auditors; that applies below in this Article), specified company auditors must give notice of the contents of the relevant audit reports to the specified directors by the day as provided in those items:
一各事業年度に係る計算書類及びその附属明細書についての監査報告 次に掲げる日のいずれか遅い日
(i)audit reports on financial statements for each business year and its attached detailed statements: whichever of the days stated below is the latest:
イ当該計算書類の全部を受領した日から四週間を経過した日
(a)the day on which four weeks have passed from the day on which all of the relevant financial statements were received;
ロ当該計算書類の附属明細書を受領した日から一週間を経過した日
(b)the day on which one week has passed from the day on which the attached detailed statements attached to the relevant financial statements were received;
ハ特定取締役及び特定監査役が合意により定めた日があるときは、その日
(c)if there is a day determined through agreement between the specified directors and specified company auditor; that day;
二臨時計算書類についての監査報告 次に掲げる日のいずれか遅い日
(ii)audit reports on provisional financial statements: whichever of the days stated below is the latest:
イ当該臨時計算書類の全部を受領した日から四週間を経過した日
(a)the day on which four weeks have passed from the day on which all of the relevant provisional financial statements were received;
ロ特定取締役及び特定監査役が合意により定めた日があるときは、その日
(b)if there is a day determined through agreement between the specified director and specified company auditor, that day.
2計算関係書類については、特定取締役が前項の規定による監査報告の内容の通知を受けた日に、監査役の監査を受けたものとする。
(2)Accounting documents are deemed to have been audited by a company auditor on the day on which the notice of the contents of the audit report under the provisions of the preceding paragraph has been received by the specified director.
3前項の規定にかかわらず、特定監査役が第一項の規定により通知をすべき日までに同項の規定による監査報告の内容の通知をしない場合には、当該通知をすべき日に、計算関係書類については、監査役の監査を受けたものとみなす。
(3)Notwithstanding the provisions of the preceding paragraph, if the specified company auditor has not given notice of the contents of an audit report under the provisions of paragraph (1) by the day on which notice was to be made pursuant to the provisions of that paragraph, that day on which notice was to be made is deemed to be that on which the accounting documents were audited by the company auditor.
4第一項及び第二項に規定する「特定取締役」とは、次の各号に掲げる場合の区分に応じ、当該各号に定める者(当該株式会社が会計参与設置会社である場合にあっては、当該各号に定める者及び会計参与)をいう。
(4)The term "specified director" prescribed in paragraph (1) and paragraph (2) means the persons as provided in the following items (if the relevant stock company is a company with accounting advisors, the persons as provided respectively in the following items and accounting advisors), in accordance with the categories of cases stated in those items:
一第一項の規定による通知を受ける者を定めた場合 当該通知を受ける者として定められた者
(i)when persons who are to receive notice under the provisions of paragraph (1) have been determined: the persons determined as the persons who are to receive the notice;
二前号に掲げる場合以外の場合 監査を受けるべき計算関係書類の作成に関する職務を行った取締役
(ii)cases other than those stated in the preceding item: directors who performed duties related to the preparation of the accounting documents that were to be audited.
5第一項及び第三項に規定する「特定監査役」とは、次の各号に掲げる株式会社の区分に応じ、当該各号に定める者とする。
(5)The "specified company auditor" prescribed in paragraph (1) and paragraph (3) is the persons as provided in the following items, in accordance with the categories of stock company stated in there:
一監査役設置会社(監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含み、監査役会設置会社及び会計監査人設置会社を除く。) 次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める者
(i)company with company auditor (including stock companies which have provisions in their articles of incorporation restricting the scope of audits by company auditor to matters related to accounting, and excluding companies with board of company auditors and companies with financial auditor): the persons as provided in the following (a) through (c) in accordance with the categories of cases stated in (a) through (c):
イ二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めたとき 当該通知をすべき監査役として定められた監査役
(a)when there are two or more company auditors and a decision has been reached on which company auditor is to give notice of the contents of an audit report under the provisions of paragraph (1): the company auditor decided as the company auditor who is to give the notice;
ロ二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めていないとき 全ての監査役
(b)when there are two or more company auditors, and no decision has been reached on which company auditor is to give notice of the contents of an audit report under the provisions of paragraph (1): all of the company auditors;
ハイ又はロに掲げる場合以外の場合 監査役
(c)cases other than those stated in (a) or (b): a company auditor;
二監査役会設置会社(会計監査人設置会社を除く。) 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める者
(ii)company with a board of company auditors (excluding companies with financial auditor): the persons as provided in the following (a) or (b), in accordance with the categories of cases stated in (a) or (b):
イ監査役会が第一項の規定による監査報告の内容の通知をすべき監査役を定めた場合 当該通知をすべき監査役として定められた監査役
(a)when the board of company auditors has decided which company auditor is to give notice of the contents of an audit report under the provisions of paragraph (1): the company auditor decided as the company auditor who is to give the notice;
ロイに掲げる場合以外の場合 全ての監査役
(b)cases other than those stated in (a): all of the company auditors.
第三章 会計監査人設置会社における監査
Chapter III Audits in Companies with Financial Auditors
(計算関係書類の提供)
(Provision of Accounting Documents)
第百二十五条計算関係書類を作成した取締役(指名委員会等設置会社にあっては、執行役)は、会計監査人に対して計算関係書類を提供しようとするときは、監査役(監査等委員会設置会社にあっては監査等委員会の指定した監査等委員、指名委員会等設置会社にあっては監査委員会の指定した監査委員)に対しても計算関係書類を提供しなければならない。
Article 125When intending to provide accounting documents to financial auditor, directors who have prepared accounting documents (for a company with a nominating committee, etc.; executive officers) must also provide accounting documents to company auditors (for a company with an audit and supervisory committee, the audit and supervisory committee members designated by the audit and supervisory committee, and for a company with a nominating committee, etc.; the audit committee members designated by the audit committee).
(会計監査報告の内容)
(Contents of Financial Audit Reports)
第百二十六条会計監査人は、計算関係書類を受領したときは、次に掲げる事項を内容とする会計監査報告を作成しなければならない。
Article 126(1)When receiving accounting documents, a financial auditor must prepare a financial audit report containing the matters stated below:
一会計監査人の監査の方法及びその内容
(i)the means of auditing by financial auditor and its contents;
二計算関係書類が当該株式会社の財産及び損益の状況を全ての重要な点において適正に表示しているかどうかについての意見があるときは、その意見(当該意見が次のイからハまでに掲げる意見である場合にあっては、それぞれ当該イからハまでに定める事項)
(ii)if the financial auditor has an opinion on whether all of the important points regarding the status of the property and profits and losses of the relevant stock company are correctly presented in the accounting documents; that opinion (if that opinion is one of the opinions stated respectively in the following (a) through (c); the matters as provided in (a) through (c)):
イ無限定適正意見 監査の対象となった計算関係書類が一般に公正妥当と認められる企業会計の慣行に準拠して、当該計算関係書類に係る期間の財産及び損益の状況を全ての重要な点において適正に表示していると認められる旨
(a)unqualified opinion: the fact that the accounting documents that were the subject of the audit were in accordance with corporate accounting practices that are generally accepted as fair and appropriate, and all of the important points regarding the status of the property and profits and losses for the period concerning the accounting documents were correctly presented;
ロ除外事項を付した限定付適正意見 監査の対象となった計算関係書類が除外事項を除き一般に公正妥当と認められる企業会計の慣行に準拠して、当該計算関係書類に係る期間の財産及び損益の状況を全ての重要な点において適正に表示していると認められる旨、除外事項並びに除外事項を付した限定付適正意見とした理由
(b)a qualified opinion with exemptions appended: the fact that the accounting documents that were the subject of the audit were, with the exception of the exempted matters, in accordance with corporate accounting practices that are generally accepted as fair and appropriate, and all of the important points regarding the status of the property and profits and losses for the period concerning the accounting documents were correctly presented; the exempted matters, and the reasons for the qualified opinion with exemptions appended;
ハ不適正意見 監査の対象となった計算関係書類が不適正である旨及びその理由
(c)adverse opinion: the fact that the accounting documents that were the subject of the audit were not appropriate, and its reasons;
三前号の意見がないときは、その旨及びその理由
(iii)if there are none of the opinions stated in the preceding item; that fact and its reasons;
四継続企業の前提に関する注記に係る事項
(iv)the matters concerning explanatory notes on the going concern assumption;
五第二号の意見があるときは、事業報告及びその附属明細書の内容と計算関係書類の内容又は会計監査人が監査の過程で得た知識との間の重要な相違等について、報告すべき事項の有無及び報告すべき事項があるときはその内容
(v)if the financial auditor has an opinion referred to in item (ii); whether there is any matter to be reported with respect to material differences between the content of a business report and its annexed detailed statements, and the contents of accounting documents or knowledge obtained by the financial auditor in the course of audit, and if there is any such matter; its content;
六追記情報
(vi)postscript information;
七会計監査報告を作成した日
(vii)the day on which the financial audit report was prepared.
2前項第四号に規定する「追記情報」とは、次に掲げる事項その他の事項のうち、会計監査人の判断に関して説明を付す必要がある事項又は計算関係書類の内容のうち強調する必要がある事項とする。
(2)Among the matters stated below or any other matters, the "postscript information" prescribed in item (iv) of the preceding paragraph comprises those matters for which there is a necessity to append explanations related to the judgments of the financial auditor, or matters that require emphasis among the contents of the accounting documents:
一会計方針の変更
(i)changes to accounting policies;
二重要な偶発事象
(ii)important contingent events;
三重要な後発事象
(iii)important subsequent events.
(会計監査人設置会社の監査役の監査報告の内容)
(Contents of Audit Reports by Company Auditors in a Company with Financial Auditors)
第百二十七条会計監査人設置会社の監査役は、計算関係書類及び会計監査報告(第百三十条第三項に規定する場合にあっては、計算関係書類)を受領したときは、次に掲げる事項(監査役会設置会社の監査役の監査報告にあっては、第一号から第五号までに掲げる事項)を内容とする監査報告を作成しなければならない。
Article 127When receiving accounting documents and financial audit reports (in the cases prescribed in Article 130, paragraph (3); accounting documents), company auditors in companies with financial auditor must prepare an audit report containing the matters stated below (for audit reports by company auditors in a company with a board of company auditors; the matters stated in items (i) through (v)):
一監査役の監査の方法及びその内容
(i)the means of auditing by company auditors and its contents;
二会計監査人の監査の方法又は結果を相当でないと認めたときは、その旨及びその理由(第百三十条第三項に規定する場合にあっては、会計監査報告を受領していない旨)
(ii)if it has been found that the means or results of an audit by a financial auditor were inappropriate; that fact and its reasons (in the cases prescribed in Article 130, paragraph (3); the fact that the financial audit report has not been received);
三重要な後発事象(会計監査報告の内容となっているものを除く。)
(iii)important subsequent events (excluding those which are in the contents of the financial audit report);
四会計監査人の職務の遂行が適正に実施されることを確保するための体制に関する事項
(iv)the matters related to systems for ensuring that the performance of the duties of financial auditor is being carried out correctly;
五監査のため必要な調査ができなかったときは、その旨及びその理由
(v)if the necessary investigations for the purposes of the audit could not be carried out; that fact and its reasons;
六監査報告を作成した日
(vi)the day on which the audit report was prepared.
(会計監査人設置会社の監査役会の監査報告の内容等)
(Contents of Audit Reports by a Board of Company Auditors in a Company with Financial Auditors)
第百二十八条会計監査人設置会社の監査役会は、前条の規定により監査役が作成した監査報告(以下この条において「監査役監査報告」という。)に基づき、監査役会の監査報告(以下この条において「監査役会監査報告」という。)を作成しなければならない。
Article 128(1)Boards of company auditors in companies with financial auditor must prepare audit reports by boards of company auditors (referred to below as "board of company auditors audit reports" in this Article) based on audit reports prepared by company auditors (referred to below as "company auditor audit reports" in this Article) pursuant to the provisions of the preceding Article.
2監査役会監査報告は、次に掲げる事項を内容とするものでなければならない。この場合において、監査役は、当該事項に係る監査役会監査報告の内容が当該事項に係る監査役の監査役監査報告の内容と異なる場合には、当該事項に係る各監査役の監査役監査報告の内容を監査役会監査報告に付記することができる。
(2)Board of company auditors audit reports must contain the matters stated below; in those cases, if there are differences between the contents of the board of company auditors audit report concerning those matters and the contents of company auditor audit reports by company auditors concerning those matters, the contents of the company auditor audit reports by each company auditor concerning those matters may be attached as supplementary notes to the board of company auditors audit reports:
一監査役及び監査役会の監査の方法内容
(i)the means of auditing by company auditors and board of company auditors and its contents;
二前条第二号から第五号までに掲げる事項
(ii)the matters stated in items (ii) through (v) of the preceding Article;
三監査役会監査報告を作成した日
(iii)the day on which the board of company auditors audit report was prepared.
3会計監査人設置会社の監査役会が監査役会監査報告を作成する場合には、監査役会は、一回以上、会議を開催する方法又は情報の送受信により同時に意見の交換をすることができる方法により、監査役会監査報告の内容(前項後段の規定による付記を除く。)を審議しなければならない。
(3)If a board of company auditors in a company with financial auditor is preparing a board of company auditors audit report, the board of company auditors must deliberate on the contents of the board of company auditors audit report (excluding supplementary notes under the provisions of the second sentence of the preceding paragraph) on one or more occasions, through the method of holding a meeting or through a method in which opinions can be exchanged in real time through the transmission of information.
(監査等委員会の監査報告の内容)
(Contents of Audit Reports by Audit and Supervisory Committees)
第百二十八条の二監査等委員会は、計算関係書類及び会計監査報告(第百三十条第三項に規定する場合にあっては、計算関係書類)を受領したときは、次に掲げる事項を内容とする監査報告を作成しなければならない。この場合において、監査等委員は、当該事項に係る監査報告の内容が当該監査等委員の意見と異なる場合には、その意見を監査報告に付記することができる。
Article 128-2(1)when receiving accounting documents and financial audit reports (in the cases prescribed in Article 130, paragraph (3); accounting documents), audit and supervisory committees must prepare an audit report containing the matters stated below; in those cases, if the contents of the audit report concerning those matters differ from the opinion of the audit and supervisory committee member, an audit and supervisory committee member may attach the audit and supervisory committee member's own opinion as a supplementary note to the audit report:
一監査等委員会の監査の方法内容
(i)the means of auditing by the audit and supervisory committee and its contents;
二第百二十七条第二号から第五号までに掲げる事項
(ii)the matters stated in Article 127, item (ii) through item (v);
三監査報告を作成した日
(iii)the day on which the audit report was prepared.
2前項に規定する監査報告の内容(同項後段の規定による付記を除く。)は、監査等委員会の決議をもって定めなければならない。
(2)The contents of the audit report prescribed in the preceding paragraph (excluding supplementary notes under the second sentence of that paragraph) must be determined by a resolution of the audit and supervisory committee.
(監査委員会の監査報告の内容)
(Contents of Audit Reports by Audit Committees)
第百二十九条監査委員会は、計算関係書類及び会計監査報告(次条第三項に規定する場合にあっては、計算関係書類)を受領したときは、次に掲げる事項を内容とする監査報告を作成しなければならない。この場合において、監査委員は、当該事項に係る監査報告の内容が当該監査委員の意見と異なる場合には、その意見を監査報告に付記することができる。
Article 129(1)when receiving accounting documents and financial audit reports (in the cases prescribed in paragraph (3) of the following Article; accounting documents), audit committees must prepare an audit report containing the matters stated below; in these cases, if the contents of the audit report concerning those matters differ from the opinion of the audit committee member, an audit committee member may attach the audit committee member's own opinion as a supplementary note to the audit report:
一監査委員会の監査の方法内容
(i)the means of auditing by the audit committee and its contents;
二第百二十七条第二号から第五号までに掲げる事項
(ii)the matters stated in Article 127, items (ii) through (v);
三監査報告を作成した日
(iii)the day on which the audit report was prepared.
2前項に規定する監査報告の内容(同項後段の規定による付記を除く。)は、監査委員会の決議をもって定めなければならない。
(2)The contents of the audit report prescribed in the preceding paragraph (excluding supplementary notes under the second sentence of that paragraph) must be determined by a resolution of the audit committee.
(会計監査報告の通知期限等)
(Notification Deadlines for Financial Audit Reports)
第百三十条会計監査人は、次の各号に掲げる会計監査報告の区分に応じ、当該各号に定める日までに、特定監査役及び特定取締役に対し、当該会計監査報告の内容を通知しなければならない。
Article 130(1)In accordance with the categories of financial audit reports stated in the following items, a financial auditor must give notice of the contents of the relevant financial audit reports to the specified company auditor and the specified directors by the day as provided in those items:
一各事業年度に係る計算書類及びその附属明細書についての会計監査報告 次に掲げる日のいずれか遅い日
(i)financial audit reports on financial statements for each business year and its attached detailed statements: whichever of the days stated below is the latest:
イ当該計算書類の全部を受領した日から四週間を経過した日
(a)the day on which four weeks have passed from the day on which all of the relevant financial statements were received;
ロ当該計算書類の附属明細書を受領した日から一週間を経過した日
(b)the day on which one week has passed from the day on which the attached detailed statements attached to the relevant financial statements were received;
ハ特定取締役、特定監査役及び会計監査人の間で合意により定めた日があるときは、その日
(c)if there is a day determined through agreement between the specified directors, specified company auditor, and financial auditor; that day.
二臨時計算書類についての会計監査報告 次に掲げる日のいずれか遅い日
(ii)financial audit reports on provisional financial statements: whichever of the days stated below is the latest:
イ当該臨時計算書類の全部を受領した日から四週間を経過した日
(a)the day on which four weeks have passed from the day on which all of the relevant provisional financial statements were received;
ロ特定取締役、特定監査役及び会計監査人の間で合意により定めた日があるときは、その日
(b)if there is a day determined through agreement between the specified directors, specified company auditors, and financial auditor; that day;
三連結計算書類についての会計監査報告 当該連結計算書類の全部を受領した日から四週間を経過した日(特定取締役、特定監査役及び会計監査人の間で合意により定めた日がある場合にあっては、その日)
(iii)financial audit reports on consolidated financial statements: the day on which four weeks have passed from the day on which all of the relevant consolidated financial statements were received (if there is a day determined through agreement between the specified directors, specified company auditors, and financial auditor; that day).
2計算関係書類については、特定監査役及び特定取締役が前項の規定による会計監査報告の内容の通知を受けた日に、会計監査人の監査を受けたものとする。
(2)Accounting documents are deemed to have been audited by a financial auditor on the day on which the notice of the contents of a financial audit report under the provisions of the preceding paragraph has been received by the specified company auditors and specified directors.
3前項の規定にかかわらず、会計監査人が第一項の規定により通知をすべき日までに同項の規定による会計監査報告の内容の通知をしない場合には、当該通知をすべき日に、計算関係書類については、会計監査人の監査を受けたものとみなす。
(3)Notwithstanding the provisions of the preceding paragraph, if the financial auditor has not given notice of the contents of a financial audit report under the provisions of paragraph (1) by the day on which notice was to be made pursuant to the provisions of that paragraph; the day on which notice was to be made is deemed to be that on which the accounting documents were audited by the financial auditor.
4第一項及び第二項に規定する「特定取締役」とは、次の各号に掲げる場合の区分に応じ、当該各号に定める者(当該株式会社が会計参与設置会社である場合にあっては、当該各号に定める者及び会計参与)をいう(第百三十二条において同じ。)。
(4)The term "specified directors" prescribed in paragraph (1) and paragraph (2) means the persons as provided in the following items (if the relevant stock company is a company with accounting advisor; the persons as provided respectively in those items and accounting advisor), in accordance with the categories of cases as stated in those items (the same applies in Article 132):
一第一項の規定による通知を受ける者を定めた場合 当該通知を受ける者として定められた者
(i)when a person who is to receive notice under the provisions of paragraph (1) has been determined: the person determined as the person who is to receive that notice;
二前号に掲げる場合以外の場合 監査を受けるべき計算関係書類の作成に関する職務を行った取締役及び執行役
(ii)cases other than those stated in the preceding item: directors and executive officers who performed duties related to the preparation of accounting documents that were to be audited.
5第一項及び第二項に規定する「特定監査役」とは、次の各号に掲げる株式会社の区分に応じ、当該各号に定める者とする(以下この章において同じ。)。
(5)The "specified company auditors" prescribed in paragraph (1) and paragraph (2) are the persons as provided in the following items in accordance with the categories of stock company stated in those items (the same applies below in this Chapter):
一監査役設置会社(監査役会設置会社を除く。) 次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める者
(i)company with company auditor (excluding companies with board of company auditors): the persons as provided in the following (a) through (c), in accordance with the categories of cases stated in (a) through (c):
イ二以上の監査役が存する場合において、第一項の規定による会計監査報告の内容の通知を受ける監査役を定めたとき 当該通知を受ける監査役として定められた監査役
(a)where there are two or more company auditors and it has been decided which company auditor is to receive notice of the contents of a financial audit report under the provisions of paragraph (1): the company auditor determined as the company auditor who is to receive notice;
ロ二以上の監査役が存する場合において、第一項の規定による会計監査報告の内容の通知を受ける監査役を定めていないとき 全ての監査役
(b)when there are two or more company auditors, and it has not been decided which company auditor is to receive notice of the contents of a financial audit report under the provisions of paragraph (1): all of the company auditors;
ハイ又はロに掲げる場合以外の場合 監査役
(c)cases other than those stated in (a) or (b): a company auditor;
二監査役会設置会社 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める者
(ii)company with a board of company auditors: the person as provided in the following (a) or (b), in accordance with the categories of cases stated in (a) or (b):
イ監査役会が第一項の規定による会計監査報告の内容の通知を受ける監査役を定めた場合 当該通知を受ける監査役として定められた監査役
(a)when the board of company auditors has decided which company auditor is to receive notice of the contents of a financial audit report under the provisions of paragraph (1): the company auditor decided as the company auditor who is to receive that notice;
ロイに掲げる場合以外の場合 全ての監査役
(b)cases other than those stated in (a): all of the company auditors;
三監査等委員会設置会社 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める者
(iii)company with an audit and supervisory committee: the persons as provided in (a) or (b) below in accordance with the categories of cases stated in there:
イ監査等委員会が第一項の規定による会計監査報告の内容の通知を受ける監査等委員を定めた場合 当該通知を受ける監査等委員として定められた監査等委員
(a)when the audit and supervisory committee has decided an audit and supervisory committee member who is to receive notice of the contents of a financial audit report under the provisions of paragraph (1): the audit and supervisory committee member decided as the audit and supervisory committee member who is to receive notice;
ロイに掲げる場合以外の場合 監査等委員のうちいずれかの者
(b)cases other than those stated in (a): any person from among the audit and supervisory committee members;
四指名委員会等設置会社 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める者
(iv)company with a nominating committee or the like: the person as provided in (a) or (b) below, in accordance with the categories of cases stated in (a) or (b):
イ監査委員会が第一項の規定による会計監査報告の内容の通知を受ける監査委員を定めた場合 当該通知を受ける監査委員として定められた監査委員
(a)when the audit committee has decided an audit committee member who is to receive notice of the contents of a financial audit report under the provisions of paragraph (1): the audit committee member decided as the audit committee member who is to receive notice;
ロイに掲げる場合以外の場合 監査委員のうちいずれかの者
(b)cases other than those stated in (a): any person from among the audit committee members.
(会計監査人の職務の遂行に関する事項)
(Matters Related to the Performance of Duties of Financial Auditors)
第百三十一条会計監査人は、前条第一項の規定による特定監査役に対する会計監査報告の内容の通知に際して、当該会計監査人についての次に掲げる事項(当該事項に係る定めがない場合にあっては、当該事項を定めていない旨)を通知しなければならない。ただし、全ての監査役(監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)が既に当該事項を知っている場合は、この限りでない。
Article 131A financial auditor must give notice of the matters stated below for the financial auditor, when giving notice of the contents of a financial audit report to the specified company auditors under the provisions of paragraph (1) of the preceding Article (if the determinations concerning those matters have not been made; the fact that those matters have not been determined); provided, however, that this does not apply if all of the company auditors (for a company with an audit and supervisory committee; the audit and supervisory committee, and for a company with a nominating committee, etc.; the audit committee) are already aware of those matters:
一独立性に関する事項その他監査に関する法令及び規程の遵守に関する事項
(i)the matters related to independence and any other matters related to the observance of laws and regulations and rules concerning audits;
二監査、監査に準ずる業務及びこれらに関する業務の契約の受任及び継続の方針に関する事項
(ii)the matters related to the policy on the undertaking and continuance of contracts for audits, business equivalent to audits and business related to it;
三会計監査人の職務の遂行が適正に行われることを確保するための体制に関するその他の事項
(iii)any other matters related to systems for ensuring that the performance of the duties of financial auditor is being carried out correctly.
(会計監査人設置会社の監査役等の監査報告の通知期限)
(Notification Deadlines for Audit Reports by Company Auditors in Companies with Financial Auditors)
第百三十二条会計監査人設置会社の特定監査役は、次の各号に掲げる監査報告の区分に応じ、当該各号に定める日までに、特定取締役及び会計監査人に対し、監査報告(監査役会設置会社にあっては、第百二十八条第一項の規定により作成した監査役会の監査報告に限る。以下この条において同じ。)の内容を通知しなければならない。
Article 132(1)Specified company auditors in companies with financial auditor must give notice of the contents of audit reports (limited to audit reports of boards of company auditors prepared pursuant to the provisions of Article 128, paragraph (1), for companies with board of company auditors; the same applies below in this Article) to the specified directors and the financial auditor by the day as provided in the following items in accordance with the categories of audit reports stated in those items:
一連結計算書類以外の計算関係書類についての監査報告 次に掲げる日のいずれか遅い日
(i)audit reports on accounting documents that are not consolidated financial statements: whichever of the days stated below is the latest:
イ会計監査報告を受領した日(第百三十条第三項に規定する場合にあっては、同項の規定により監査を受けたものとみなされた日。次号において同じ。)から一週間を経過した日
(a)the day on which one week has passed from the day on which the financial audit report was received (in the cases prescribed in Article 130, paragraph (3), the day which was deemed to be that on which the audit was carried out pursuant to the provisions of that paragraph; the same applies in the following item);
ロ特定取締役及び特定監査役の間で合意により定めた日があるときは、その日
(b)if there is a day determined through agreement between the specified directors and specified company auditors; that day;
二連結計算書類についての監査報告 会計監査報告を受領した日から一週間を経過した日(特定取締役及び特定監査役の間で合意により定めた日がある場合にあっては、その日)
(ii)audit reports on consolidated financial statements: the day on which one week has passed from the day on which the financial audit report was received (if there is a day determined through agreement between the specified directors and specified company auditors; that day).
2計算関係書類については、特定取締役及び会計監査人が前項の規定による監査報告の内容の通知を受けた日に、監査役(監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)の監査を受けたものとする。
(2)Accounting documents are deemed to have been audited by company auditors (for a company with an audit and supervisory committee, the audit and supervisory committee, and for a company with a nominating committee, etc.; the audit committee) on the day on which the notice of the contents of the audit report under the provisions of the preceding paragraph was received by the specified directors and financial auditor.
3前項の規定にかかわらず、特定監査役が第一項の規定により通知をすべき日までに同項の規定による監査報告の内容の通知をしない場合には、当該通知をすべき日に、計算関係書類については、監査役(監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)の監査を受けたものとみなす。
(3)Notwithstanding the provisions of the preceding paragraph, if the specified company auditors have not given notice of the contents of an audit report under the provisions of paragraph (1) by the day on which notice was to be made pursuant to the provisions of that paragraph; the day on which notice was to be made is deemed to be the day on which the accounting documents were audited by the company auditors (for a company with an audit and supervisory committee; the audit and supervisory committee, and for a company with a nominating committee, etc.; the audit committee).
第五編 計算書類の株主への提供及び承認の特則に関する要件
Part V Provision to Shareholders of Financial Statements, and Requirements Related to the Special Provisions on Approval of Financial Statements
第一章 計算書類等の株主への提供
Chapter I Provision to Shareholders of Financial Statements
(計算書類等の提供)
(Provision of Financial Statements)
第百三十三条法第四百三十七条の規定により株主に対して行う提供計算書類(次の各号に掲げる株式会社の区分に応じ、当該各号に定めるものをいう。以下この条において同じ。)の提供に関しては、この条に定めるところによる。
Article 133(1)The provision of provided financial statements (meaning as provided in the following items in accordance with the categories of stock companies stated in those items; that applies below in this Article) to shareholders pursuant to the provisions of Article 437 of the Act is to be governed by this Article:
一株式会社(監査役設置会社(監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。次号において同じ。)及び会計監査人設置会社を除く。) 計算書類
(i)stock companies (excluding companies with company auditor (including stock companies which have provisions in their articles of incorporation restricting the scope of audits by company auditor to matters related to accounting; the same applies in the following item) and companies with financial auditor): financial statements;
二会計監査人設置会社以外の監査役設置会社 次に掲げるもの
(ii)companies with company auditor other than a company with financial auditor: that which is stated below:
イ計算書類
(a)financial statements;
ロ計算書類に係る監査役(監査役会設置会社にあっては、監査役会)の監査報告があるときは、当該監査報告(二以上の監査役が存する株式会社(監査役会設置会社を除く。)の各監査役の監査報告の内容(監査報告を作成した日を除く。)が同一である場合にあっては、一又は二以上の監査役の監査報告)
(b)if there is an audit report by company auditor (in companies with a board of company auditors; the board of company auditors) concerning the financial statements; that audit report (if the contents (other than the day of preparation of the audit report) of the audit reports by each company auditor in a stock company (excluding companies with board of company auditors) which has two or more company auditors is the same; one, or two or more audit reports by company auditors);
ハ第百二十四条第三項の規定により監査を受けたものとみなされたときは、その旨の記載又は記録をした書面又は電磁的記録
(c)if it has been deemed that an audit has been carried out pursuant to the provisions of Article 124, paragraph (3); a document, or electronic or magnetic record, stating or recording that fact;
三会計監査人設置会社 次に掲げるもの
(iii)companies with financial auditor: that which is stated below:
イ計算書類
(a)financial statements;
ロ計算書類に係る会計監査報告があるときは、当該会計監査報告
(b)if there is a financial audit report concerning the financial statements; that financial audit report;
ハ会計監査人が存しないとき(法第三百四十六条第四項の一時会計監査人の職務を行うべき者が存する場合を除く。)は、会計監査人が存しない旨の記載又は記録をした書面又は電磁的記録
(c)if there is no financial auditor (excluding when there is a person who is to temporarily perform the duties of a financial auditor as stated in Article 346, paragraph (4) of the Act); a document, or electronic or magnetic record, stating or recording that fact;
ニ第百三十条第三項の規定により監査を受けたものとみなされたときは、その旨の記載又は記録をした書面又は電磁的記録
(d)if it has been deemed that an audit has been carried out pursuant to the provisions of Article 130, paragraph (3); a document, or electronic or magnetic record, stating or recording that fact;
ホ計算書類に係る監査役(監査役会設置会社にあっては監査役会、監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)の監査報告があるときは、当該監査報告(二以上の監査役が存する株式会社(監査役会設置会社を除く。)の各監査役の監査報告の内容(監査報告を作成した日を除く。)が同一である場合にあっては、一又は二以上の監査役の監査報告)
(e)when there is an audit report by a company auditor (for a company with a board of company auditors; the board of company auditors; for a company with an audit and supervisory committee; the audit and supervisory committee, and for a company with a nominating committee, etc.; the audit committee) concerning the financial statements; the audit report (if the contents of the audit reports (other than the day of preparation of the audit report) by each company auditor in a stock company (excluding companies with a board of company auditors) which has two or more company auditors is the same; one, or two or more audit reports by company auditors);
ヘ前条第三項の規定により監査を受けたものとみなされたときは、その旨の記載又は記録をした書面又は電磁的記録
(f)if it has been deemed that an audit has been carried out pursuant to the provisions of paragraph (3) of the preceding Article; a document, or electronic or magnetic record, stating or recording that fact.
2定時株主総会の招集通知(法第二百九十九条第二項又は第三項の規定による通知をいう。以下同じ。)を次の各号に掲げる方法により行う場合にあっては、提供計算書類は、当該各号に定める方法により提供しなければならない。
(2)If notices of calling of an annual shareholders meeting (meaning the notice under the provisions of Article 299, paragraph (2) or paragraph (3) of the Act; the same applies below) are dispatched by a method stated respectively in the following items, the provided financial statements must be provided by the method as provided in there:
一書面の提供 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める方法
(i)provision of documents: the method as provided in the following (a) or (b) in accordance with the categories of cases stated in (a) or (b):
イ提供計算書類が書面をもって作成されている場合 当該書面に記載された事項を記載した書面の提供
(a)when the provided financial statements are prepared in the form of a document: the provision of other documents stating the matters stated in the relevant document;
ロ提供計算書類が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項を記載した書面の提供
(b)when the provided financial statements are prepared in the form of electronic or magnetic records: the provision of documents stating the matters recorded in the electronic or magnetic records;
二電磁的方法による提供 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める方法
(ii)provision by electronic or magnetic means: a method as provided in the following (a) or (b) in accordance with the categories of cases stated in there:
イ提供計算書類が書面をもって作成されている場合 当該書面に記載された事項の電磁的方法による提供
(a)when the provided financial statements are prepared in the form of a document: provision by electronic or magnetic means of the matters stated in that document;
ロ提供計算書類が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項の電磁的方法による提供
(b)when the provided financial statements are prepared in the form of electronic or magnetic records: provision by electronic or magnetic means of the matters recorded in the electronic or magnetic records.
3提供計算書類を提供する際には、当該事業年度より前の事業年度に係る貸借対照表、損益計算書又は株主資本等変動計算書に表示すべき事項(以下この項において「過年度事項」という。)を併せて提供することができる。この場合において、提供計算書類の提供をする時における過年度事項が会計方針の変更その他の正当な理由により当該事業年度より前の事業年度に係る定時株主総会において承認又は報告をしたものと異なるものとなっているときは、修正後の過年度事項を提供することを妨げない。
(3)Matters that were to be presented in the balance sheet, profit and loss statement or statements of changes in shareholders' equity, etc. for a business year before the relevant business year (referred to below as "matters in past business year" in this paragraph) may be jointly provided with the provided financial statements. In those cases, when the matters in past business year at the time of their provision with the provided financial statements differ from what was approved or reported at the annual shareholders meeting for a business year before that business year, due to a change of accounting policies or other justifiable reasons, the provision of the matters in past business year after revision is not precluded.
4提供計算書類に表示すべき事項(株主資本等変動計算書又は個別注記表に係るものに限る。)に係る情報を、定時株主総会に係る招集通知を発出する時から定時株主総会の日から三箇月が経過する日までの間、継続して電磁的方法により株主が提供を受けることができる状態に置く措置(会社法施行規則第二百二十二条第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置(公衆の用に供する電気通信回線に接続することにより、その記録媒体のうち自動公衆送信の用に供する部分に記録され、又は当該装置に入力される情報を自動公衆送信する機能を有する装置をいう。以下この章において同じ。)を使用する方法によって行われるものに限る。第八項において同じ。)をとる場合における第二項の規定の適用については、当該事項につき同項各号に掲げる場合の区分に応じ、当該各号に定める方法により株主に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。
(4)For the application of the provisions of paragraph (2), if measures are being taken to make information concerning matters that are to be presented in the provided financial statements (limited to those concerning the statements of changes in shareholders' equity, etc., or the tables of explanatory notes on unconsolidated financial statements) available to the shareholders continually by electronic or magnetic means (among the methods stated in Article 222, paragraph (1), item (i), (b) of the Regulations for Enforcement of the Companies Act, limited to those that work by utilizing an automatic public transmission server (meaning a server with a function that automatically transmits to the public information recorded on a part of its recording media which is for use in automatic public transmission, or information that has been input to the server, and which transmits such information through its connection to a telecommunications line for public use; the same applies below in this Chapter) connected to the internet; the same applies in paragraph (8)), from the time of release of the notices of calling of an annual shareholders meeting to the day on which three months have passed from the day of that annual shareholders meeting; those matters are deemed to have been provided to the shareholders by the methods as provided in the items of that paragraph, in accordance with the categories of cases stated in those items; provided, however, that this only applies if there are provisions in the articles of incorporation on the implementation of the measures referred to in this paragraph.
5前項の場合には、取締役は、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを株主に対して通知しなければならない。
(5)In the cases of the preceding paragraph, the directors must notify the shareholders of the letters and symbols, or any other code or its combination that are used to identify on the internet, the part of the server that is being used for the purpose of undertaking the relevant measures from among automatic public transmission servers that are utilized for measures as stated in that paragraph, and that allows the person, to whom information is being provided, to inspect the contents of the information and record the information in a computer file after directly inputting those letters, symbols, or codes into the computer that the person is using.
6第四項の規定により計算書類に表示した事項の一部が株主に対して第二項各号に定める方法により提供したものとみなされる場合において、監査役、会計監査人、監査等委員会又は監査委員会が、現に株主に対して提供された計算書類が監査報告又は会計監査報告を作成するに際して監査をした計算書類の一部であることを株主に対して通知すべき旨を取締役に請求したときは、取締役は、その旨を株主に対して通知しなければならない。
(6)If part of the matters presented in the financial statements have been deemed to have been provided to shareholders through the methods as provided in the respective items of paragraph (2) pursuant to the provisions of paragraph (4), when the company auditor, financial auditor, audit and supervisory committee, or audit committee have requested the directors to notify the shareholders that the financial statements actually provided to the shareholders are one part of the financial statements audited at the preparation of an audit report or financial audit report, the directors must notify the shareholders of that fact.
7取締役は、計算書類の内容とすべき事項について、定時株主総会の招集通知を発出した日から定時株主総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を株主に周知させる方法を当該招集通知と併せて通知することができる。
(7)With respect to matters that are to be the contents of the financial statements, if a situation has arisen that is to be corrected in the interval from the day of release of the notice of calling of an annual shareholders meeting to the day before that annual shareholders meeting, the directors may jointly give notice of the notice of calling and of a method that disseminates to shareholders the matter after correction.
8第四項の規定は、提供計算書類に表示すべき事項のうち株主資本等変動計算書又は個別注記表に係るもの以外のものに係る情報についても、電磁的方法により株主が提供を受けることができる状態に置く措置をとることを妨げるものではない。
(8)The provisions of paragraph (4) do not preclude taking measures to also make information concerning the matters to be presented in the provided financial statements other than those concerning the statements of changes in shareholders' equity, etc. or the tables of explanatory notes on unconsolidated financial statements available for provision to shareholders by electronic or magnetic means.
(連結計算書類の提供)
(Provision of Consolidated Financial Statements)
第百三十四条法第四百四十四条第六項の規定により株主に対して連結計算書類の提供をする場合において、定時株主総会の招集通知を次の各号に掲げる方法により行うときは、連結計算書類は、当該各号に定める方法により提供しなければならない。
Article 134(1)If consolidated financial statements are provided to shareholders pursuant to the provisions of Article 444, paragraph (6) of the Act, the consolidated financial statements must be provided by the methods specified respectively in the following items, when the notice of calling of the annual shareholders meeting is given through the methods stated in those items:
一書面の提供 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める方法
(i)provision of documents: the method as provided in the following (a) or (b), in accordance with the categories of cases stated in (a) or (b):
イ連結計算書類が書面をもって作成されている場合 当該書面に記載された事項を記載した書面の提供
(a)when the consolidated financial statements are prepared in the form of a document: the provision of other documents stating the matters stated in the relevant document;
ロ連結計算書類が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項を記載した書面の提供
(b)when the consolidated financial statements are prepared in the form of electronic or magnetic records: the provision of documents stating the matters recorded in the electronic or magnetic records;
二電磁的方法による提供 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める方法
(ii)provision by electronic or magnetic means: the method as provided in the following (a) or (b), in accordance with the categories of cases stated in (a) or (b):
イ連結計算書類が書面をもって作成されている場合 当該書面に記載された事項の電磁的方法による提供
(a)when the consolidated financial statements are prepared in the form of a document: provision by electronic or magnetic means of the matters stated in the document;
ロ連結計算書類が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項の電磁的方法による提供
(b)when the consolidated financial statements are prepared in the form of electronic or magnetic records: provision by electronic or magnetic means of the matters recorded in the electronic or magnetic records.
2前項の連結計算書類に係る会計監査報告又は監査報告がある場合において、当該会計監査報告又は監査報告の内容をも株主に対して提供することを定めたときにおける同項の規定の適用については、同項第一号イ及びロ並びに第二号イ及びロ中「連結計算書類」とあるのは、「連結計算書類(当該連結計算書類に係る会計監査報告又は監査報告を含む。)」とする。
(2)If there is a financial audit report or an audit report concerning the consolidated financial statements stated in the preceding paragraph with regard to the application of the provisions of that paragraph if it has been determined that the contents of the financial audit report or audit report are also provided to the shareholders, the term "consolidated financial statements" in item (i), (a) and (b), and item (ii), (a) and (b) of that paragraph is to read "consolidated financial statements (including financial audit reports and audit reports concerning the consolidated financial statements").
3電子提供措置をとる旨の定款の定めがある場合において、第一項の連結計算書類に係る会計監査報告又は監査報告があり、かつ、その内容をも株主に対して提供することを定めたときは、前二項の規定による提供に代えて当該会計監査報告又は監査報告に記載され、又は記録された事項に係る情報について電子提供措置をとることができる。
(3)When there is a provision in the articles of incorporation providing that the measures for electronic provision should be taken, if an accounting audit report or audit report on the consolidated accounting statements referred to in paragraph (1) was made and if the provision also provides that the content of such report is to be also provided to shareholders, the measures for electronic provision in respect of information on the matters included or recorded in the accounting audit report, or audit report may be taken in lieu of the provision under the preceding two paragraphs.
4連結計算書類を提供する際には、当該連結会計年度より前の連結会計年度に係る連結貸借対照表、連結損益計算書又は連結株主資本等変動計算書に表示すべき事項(以下この項において「過年度事項」という。)を併せて提供することができる。この場合において、連結計算書類の提供をする時における過年度事項が会計方針の変更その他の正当な理由により当該連結会計年度より前の連結会計年度に相当する事業年度に係る定時株主総会において報告をしたものと異なるものとなっているときは、修正後の過年度事項を提供することを妨げない。
(4)When providing consolidated financial statements, matters that were to be presented in the consolidated balance sheet, consolidated profit and loss statement or consolidated statements of changes in shareholders' equity, etc. for a consolidated fiscal year before the relevant consolidated fiscal year (referred to below as "matters in past business year" in this paragraph) may be jointly provided. In those cases, when the matters in a past business year at the time of provision of the consolidated financial statements differ from what was approved or reported at the annual shareholders meeting for a business year corresponding to the consolidated fiscal year before the relevant consolidated fiscal year due to a change of accounting policies or other justifiable reasons, the provision of the matters in past business year after revision is not precluded.
5連結計算書類(第二項に規定する場合にあっては、当該連結計算書類に係る会計監査報告又は監査報告を含む。)に表示すべき事項に係る情報を、定時株主総会に係る招集通知を発出する時から定時株主総会の日から三箇月が経過する日までの間、継続して電磁的方法により株主が提供を受けることができる状態に置く措置(会社法施行規則第二百二十二条第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置を使用する方法によって行われるものに限る。)をとる場合における第一項の規定の適用については、当該事項につき同項各号に掲げる場合の区分に応じ、当該各号に定める方法により株主に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。
(5)For the application of the provisions of paragraph (1), if measures are being taken to make information concerning matters that are to be presented in the consolidated financial statements (including financial audit reports and audit reports concerning the consolidated financial statements, in the cases prescribed in paragraph (2)) available to the shareholders continually by electronic or magnetic means (limited to those, among the methods stated in Article 222, paragraph (1), item (i), (b) of the Regulations for Enforcement of the Companies Act, that work by utilizing an automatic public transmission server connected to the internet) for the period from the time of release of the notice of calling of an annual shareholders meeting to the day on which three months have passed from the day of that annual shareholders meeting, those matters are deemed to have been provided to the shareholders by the methods as provided in the items of that paragraph in accordance with the categories of cases stated in those items; provided, however, that this only applies if there are provisions in the articles of incorporation on the taking of the measures stated in this paragraph.
6前項の場合には、取締役は、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを株主に対して通知しなければならない。
(6)In the cases stated in the preceding paragraph, the directors must notify the shareholders of the letters and symbols, or any other code or its combination, that is used to identify on the internet the part of the server that is being used for the purpose of undertaking the relevant measures from among automatic public transmission servers that are utilized for measures as stated in that paragraph, and that allows the person to whom information is being provided to inspect the contents of the information and record the information in a computer file after directly inputting those letters, symbols, or codes into the computer the person is using.
7第四項の規定により連結計算書類に表示した事項の一部が株主に対して第一項各号に定める方法により提供したものとみなされた場合において、監査役、会計監査人、監査等委員会又は監査委員会が、現に株主に対して提供された連結計算書類が監査報告又は会計監査報告を作成するに際して監査をした連結計算書類の一部であることを株主に対して通知すべき旨を取締役に請求したときは、取締役は、その旨を株主に対して通知しなければならない。
(7)If part of the matters presented in the consolidated financial statements is deemed to have been provided to shareholders through the methods as provided respectively in the items of paragraph (1), pursuant to the provisions of paragraph (4), when the company auditor, financial auditor, audit and supervisory committee, or audit committee have requested the directors to notify the shareholders that the consolidated financial statements actually provided to the shareholders are one part of the consolidated financial statements audited at the preparation of an audit report or financial audit report, the directors must notify the shareholders of that fact.
8取締役は、連結計算書類の内容とすべき事項について、定時株主総会の招集通知を発出した日から定時株主総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を株主に周知させる方法を当該招集通知と併せて通知することができる。
(8)If a situation, with respect to matters that are to be the contents of the consolidated financial statements, has arisen that is to be corrected in the interval from the day of release of the notice of calling of an annual shareholders meeting to the day before that annual shareholder meeting, the directors may jointly give notice of the notice of calling and a method that disseminates to shareholders of the matter after correction.
第二章 計算書類等の承認の特則に関する要件
Chapter II Requirements Related to the Special Provisions on Approval of Financial Statements
第百三十五条法第四百三十九条及び第四百四十一条第四項(以下この条において「承認特則規定」という。)に規定する法務省令で定める要件は、次の各号(監査役設置会社であって監査役会設置会社でない株式会社にあっては、第三号を除く。)のいずれにも該当することとする。
Article 135The requirements prescribed by Ministry of Justice Order, as mentioned in Article 439, and Article 441, paragraph (4) of the Act (referred to below as "special provisions on approval" in this Article), are that all of the following requirements are met (excluding item (iii) in stock companies that are companies with company auditor but not companies with board of auditors):
一承認特則規定に規定する計算関係書類についての会計監査報告の内容に第百二十六条第一項第二号イに定める事項(当該計算関係書類が臨時計算書類である場合にあっては、当該事項に相当する事項を含む。)が含まれていること。
(i)that the matters as provided in Article 126, paragraph (1), item (ii), (a) (if the relevant accounting documents are provisional financial statements, including matters corresponding to those matters) are included in the contents of financial audit reports on the accounting documents prescribed in the special provisions on approval;
二前号の会計監査報告に係る監査役、監査役会、監査等委員会又は監査委員会の監査報告(監査役会設置会社にあっては、第百二十八条第一項の規定により作成した監査役会の監査報告に限る。)の内容として会計監査人の監査の方法又は結果を相当でないと認める意見がないこと。
(ii)that there is no opinion on finding a lack of suitability in the means of auditing or results of an audit by financial auditor that forms the contents of an audit report by company auditors, board of company auditors, audit and supervisory committee, or audit committee (for companies with a board of company auditors, limited to an audit report by board of company auditors prepared pursuant to the provisions of Article 128, paragraph (1)) concerning the financial audit report stated in the preceding item;
三第百二十八条第二項後段、第百二十八条の二第一項後段又は第百二十九条第一項後段の規定により第一号の会計監査報告に係る監査役会、監査等委員会又は監査委員会の監査報告に付記された内容が前号の意見でないこと。
(iii)that the contents of supplementary notes attached to an audit report by a board of company auditors, audit and supervisory committee, or audit committee concerning the financial audit report stated in item (i) pursuant to the provisions of the second sentence of Article 128, paragraph (2), the second sentence of Article 128-2, paragraph (1), or the second sentence of Article 129, paragraph (1) are not the opinion stated in the preceding item;
四承認特則規定に規定する計算関係書類が第百三十二条第三項の規定により監査を受けたものとみなされたものでないこと。
(iv)that it is not deemed that the accounting documents prescribed in the special provisions on approval have been audited pursuant to the provisions of Article 132, paragraph (3);
五取締役会を設置していること。
(v)that a board of directors has been established.
第六編 計算書類の公告等
Part VI Public Notice of Financial Statements
第一章 計算書類の公告
Chapter I Public Notice of Financial Statements
第百三十六条株式会社が法第四百四十条第一項の規定による公告(同条第三項の規定による措置を含む。以下この項において同じ。)をする場合には、次に掲げる事項を当該公告において明らかにしなければならない。この場合において、第一号から第七号までに掲げる事項は、当該事業年度に係る個別注記表に表示した注記に限るものとする。
Article 136(1)If a stock company provides public notice under the provisions of Article 440, paragraph (1) of the Act (including measures pursuant to the provisions of paragraph (3) of that Article; the same applies below in this paragraph), it must make known the following matters in the public notice; in those cases, the matters stated in items (i) through (vii) are to be limited to notes presented in the tables of explanatory notes on unconsolidated financial statements for the relevant business year:
一継続企業の前提に関する注記
(i)explanatory notes on the going concern assumption;
二重要な会計方針に係る事項に関する注記
(ii)explanatory notes on important matters concerning accounting policies;
三貸借対照表に関する注記
(iii)explanatory notes on the balance sheet;
四税効果会計に関する注記
(iv)explanatory notes on tax effect accounting;
五関連当事者との取引に関する注記
(v)explanatory notes on transactions with affiliated parties;
六一株当たり情報に関する注記
(vi)explanatory notes on per share information;
七重要な後発事象に関する注記
(vii)explanatory notes on important subsequent events;
八当期純損益金額
(viii)the amount of net profit or loss for the current period.
2株式会社が法第四百四十条第一項の規定により損益計算書の公告をする場合における前項の規定の適用については、同項中「次に」とあるのは、「第一号から第七号までに」とする。
(2)If a stock company provides public notice of its profit and loss statement pursuant to the provisions of Article 440, paragraph (1) of the Act, for the application of the provisions of the preceding paragraph, the term "the following matters" in that paragraph is to read as "the matters stated in items (i) through (vii)".
3前項の規定は、株式会社が損益計算書の内容である情報について法第四百四十条第三項に規定する措置をとる場合について準用する。
(3)The provisions of the preceding paragraph apply mutatis mutandis if a stock company takes the measures prescribed in Article 440, paragraph (3) of the Act, for information contained in profit and loss statements.
第二章 計算書類の要旨の公告
Chapter II Public Notice of Summaries of Financial Statements
第一節 総則
Section 1 General Provisions
第百三十七条法第四百四十条第二項の規定により貸借対照表の要旨又は損益計算書の要旨を公告する場合における貸借対照表の要旨及び損益計算書の要旨については、この章の定めるところによる。
Article 137The summary of a balance sheet and the summary of a profit and loss statement, if public notice of the summary of a balance sheet or the summary of a profit and loss statement is made pursuant to the provisions of Article 440, paragraph (2) of the Act, are to be governed by this Chapter.
第二節 貸借対照表の要旨
Section 2 Balance Sheet Summaries
(貸借対照表の要旨の区分)
(Categories in the Summary of Balance Sheet)
第百三十八条貸借対照表の要旨は、次に掲げる部に区分しなければならない。
Article 138The summary of a balance sheet must be categorized into the sections stated below:
一資産
(i)assets;
二負債
(ii)liabilities;
三純資産
(iii)net assets.
(資産の部)
(Section on Assets)
第百三十九条資産の部は、次に掲げる項目に区分しなければならない。
Article 139(1)The section on assets must be categorized into the entries listed below:
一流動資産
(i)current assets;
二固定資産
(ii)fixed assets;
三繰延資産
(iii)deferred assets.
2資産の部の各項目は、適当な項目に細分することができる。
(2)Each entry in the section on assets may be subdivided into appropriate entries.
3公開会社の貸借対照表の要旨における固定資産に係る項目は、次に掲げる項目に区分しなければならない。
(3)The entries concerning fixed assets in the summary of the balance sheet of a public company must be categorized into the entries stated below:
一有形固定資産
(i)tangible fixed assets;
二無形固定資産
(ii)intangible fixed assets;
三投資その他の資産
(iii)investments and other assets.
4公開会社の貸借対照表の要旨における資産の部の各項目は、公開会社の財産の状態を明らかにするため重要な適宜の項目に細分しなければならない。
(4)Each entry in the section on assets in the summary of the balance sheet of a public company must be subdivided into important suitable entries, for the purposes of making clear the status of the property of the public company.
5資産の部の各項目は、当該項目に係る資産を示す適当な名称を付さなければならない。
(5)Each entry in the section on assets must have an appropriate title given, which indicates the asset concerning the entry.
(負債の部)
(Section on Liabilities)
第百四十条負債の部は、次に掲げる項目に区分しなければならない。
Article 140(1)The section on liabilities must be categorized into the entries stated below:
一流動負債
(i)current liabilities;
二固定負債
(ii)fixed liabilities.
2負債に係る引当金がある場合には、当該引当金については、引当金ごとに、他の負債と区分しなければならない。
(2)If there are allowances concerning liabilities, the allowances must be separately categorized from any other liabilities.
3負債の部の各項目は、適当な項目に細分することができる。
(3)Each entry in the section on liabilities may be subdivided into appropriate entries.
4公開会社の貸借対照表の要旨における負債の部の各項目は、公開会社の財産の状態を明らかにするため重要な適宜の項目に細分しなければならない。
(4)Each entry in the section on liabilities in the summary of the balance sheet of a public company must be subdivided into important suitable entries for the purposes of making clear the status of the property of the public company.
5負債の部の各項目は、当該項目に係る負債を示す適当な名称を付さなければならない。
(5)Each entry in the section on liabilities must have an appropriate title given to it, which indicates the liability concerning the entry.
(純資産の部)
(Section on Net Assets)
第百四十一条純資産の部は、次に掲げる項目に区分しなければならない。
Article 141(1)The section on net assets must be categorized into the entries stated below:
一株主資本
(i)shareholders' equity;
二評価・換算差額等
(ii)valuation and translation differences;
三株式引受権
(iii)share award rights; and
四新株予約権
(iv)share options.
2株主資本に係る項目は、次に掲げる項目に区分しなければならない。この場合において、第五号に掲げる項目は、控除項目とする。
(2)The entries concerning shareholders' equity must be categorized into the entries stated below; in those cases, the entry stated in item (v) is a deduction:
一資本金
(i)stated capital;
二新株式申込証拠金
(ii)deposits for subscriptions to shares;
三資本剰余金
(iii)capital surplus;
四利益剰余金
(iv)retained earnings;
五自己株式
(v)treasury shares;
六自己株式申込証拠金
(vi)deposits for subscriptions to treasury shares.
3資本剰余金に係る項目は、次に掲げる項目に区分しなければならない。
(3)The entries concerning capital surplus must be categorized into the entries stated below:
一資本準備金
(i)capital reserves;
二その他資本剰余金
(ii)other capital surplus.
4利益剰余金に係る項目は、次に掲げる項目に区分しなければならない。
(4)The entries concerning retained earnings must be categorized into the entries stated below:
一利益準備金
(i)retained earnings reserves;
二その他利益剰余金
(ii)other retained earnings.
5第三項第二号及び前項第二号に掲げる項目は、適当な名称を付した項目に細分することができる。
(5)The entries stated in item (ii) of paragraph (3) and item (ii) of the preceding paragraph can be subdivided into entries with appropriate titles.
6評価・換算差額等に係る項目は、次に掲げる項目その他適当な名称を付した項目に細分しなければならない。
(6)The entries concerning valuation and translation differences must be subdivided into the following entries and any other entries with appropriate titles:
一その他有価証券評価差額金
(i)other securities valuation difference;
二繰延ヘッジ損益
(ii)deferred gains or losses on hedges;
三土地再評価差額金
(iii)land revaluation difference.
(貸借対照表の要旨への付記事項)
(Supplementary Matters to Be Appended to the Summary of a Balance Sheet)
第百四十二条貸借対照表の要旨には、当期純損益金額を付記しなければならない。ただし、法第四百四十条第二項の規定により損益計算書の要旨を公告する場合は、この限りでない。
Article 142The amount of net profit or loss for the current period must be attached as supplementary notes to the summary of a balance sheet; provided, however, that this does not apply if public notice is given of the summary of a profit and loss statement pursuant to the provisions of Article 440, paragraph (2) of the Act.
第三節 損益計算書の要旨
Section 3 Summaries of Profit and Loss Statements
第百四十三条損益計算書の要旨は、次に掲げる項目に区分しなければならない。
Article 143(1)The summary of a profit and loss statement must be categorized into the entries stated below:
一売上高
(i)net sales;
二売上原価
(ii)cost of sales;
三売上総利益金額又は売上総損失金額
(iii)the amount of gross profit or the amount of gross loss;
四販売費及び一般管理費
(iv)selling expenses, and general and administrative expenses;
五営業外収益
(v)non-operating revenues;
六営業外費用
(vi)non-operating expenses;
七特別利益
(vii)extraordinary gains;
八特別損失
(viii)extraordinary losses.
2前項の規定にかかわらず、同項第五号又は第六号に掲げる項目の額が重要でないときは、これらの項目を区分せず、その差額を営業外損益として区分することができる。
(2)Notwithstanding the provisions of the preceding paragraph, when the amounts in the entries stated in item (v) or item (vi) of that paragraph are not important, those entries are not categorized, and any difference may be categorized as non-operating profit and loss.
3第一項の規定にかかわらず、同項第七号又は第八号に掲げる項目の額が重要でないときは、これらの項目を区分せず、その差額を特別損益として区分することができる。
(3)Notwithstanding the provisions of paragraph (1), when the amounts in the entries stated in item (vii) or item (viii) of that paragraph are not important, those entries are not categorized, and any difference may be categorized as extraordinary gains and losses.
4損益計算書の要旨の各項目は、適当な項目に細分することができる。
(4)Each entry in the summary of a profit and loss statement can be subdivided into appropriate entries.
5損益計算書の要旨の各項目は、株式会社の損益の状態を明らかにするため必要があるときは、重要な適宜の項目に細分しなければならない。
(5)Each entry in the summary of a profit and loss statement must be subdivided into important suitable entries, when necessary for the purposes of making clear the status of the profit and loss of the stock company.
6損益計算書の要旨の各項目は、当該項目に係る利益又は損失を示す適当な名称を付さなければならない。
(6)Each entry in the summary of a profit and loss statement must have an appropriate title given to it that displays the profit or loss concerning the entry.
7次の各号に掲げる額が存する場合には、当該額は、当該各号に定めるものとして表示しなければならない。ただし、次の各号に掲げる額(第九号及び第十号に掲げる額を除く。)が零未満である場合は、零から当該額を減じて得た額を当該各号に定めるものとして表示しなければならない。
(7)If the amounts stated respectively in the following items exist, those amounts must be presented as that which is as provided in there; provided, however, that if an amount stated respectively in the following items (except amounts stated in item (ix) and item (x)) is less than zero, the amount obtained by subtracting the relevant amount from zero must be presented as that which is as provided in those items:
一売上総損益金額(零以上の額に限る。) 売上総利益金額
(i)the amount of gross profit and loss (limited to amounts equal to or greater than zero): the amount of gross profit;
二売上総損益金額(零未満の額に限る。) 売上総損失金額
(ii)the amount of gross profit and loss (limited to amounts less than zero): the amount of gross loss;
三営業損益金額(零以上の額に限る。) 営業利益金額
(iii)the amount of operating profit and loss (limited to amounts equal to or greater than zero): the amount of operating profit;
四営業損益金額(零未満の額に限る。) 営業損失金額
(iv)the amount of operating profit and loss (limited to amounts less than zero): the amount of operating loss;
五経常損益金額(零以上の額に限る。) 経常利益金額
(v)the amount of ordinary profit and loss (limited to amounts equal to or greater than zero): the amount of ordinary profit;
六経常損益金額(零未満の額に限る。) 経常損失金額
(vi)the amount of ordinary profit and loss (limited to amounts less than zero): the amount of ordinary loss;
七税引前当期純損益金額(零以上の額に限る。) 税引前当期純利益金額
(vii)the amount of net profit and loss before taxation (limited to amounts equal to or greater than zero): the amount of net profit before taxation;
八税引前当期純損益金額(零未満の額に限る。) 税引前当期純損失金額
(viii)the amount of net profit and loss before taxation (limited to amounts less than zero): the amount of net loss before taxation;
九当該事業年度に係る法人税等 その内容を示す名称を付した項目
(ix)corporation tax, etc. for the relevant business year: an entry with a title indicating that content;
十法人税等調整額 その内容を示す名称を付した項目
(x)the amount of adjusted corporation tax, etc.: an entry with a title indicating that content;
十一当期純損益金額(零以上の額に限る。) 当期純利益金額
(xi)the amount of net profit or loss for the current period (limited to amounts equal to or greater than zero): the amount of net profit for the current period;
十二当期純損益金額(零未満の額に限る。) 当期純損失金額
(xii)the amount of net profit or loss for the current period (limited to amounts less than zero): the amount of net loss for the current period.
第四節 雑則
Section 4 Miscellaneous Provisions
(金額の表示の単位)
(Measurement Units for Presentation of Amounts)
第百四十四条貸借対照表の要旨又は損益計算書の要旨に係る事項の金額は、百万円単位又は十億円単位をもって表示するものとする。
Article 144(1)Amounts for matters concerning the summary of a balance sheet or the summary of a profit and loss statement are to be presented in units of 1,000,000 yen or 1,000,000,000 yen.
2前項の規定にかかわらず、株式会社の財産又は損益の状態を的確に判断することができなくなるおそれがある場合には、貸借対照表の要旨又は損益計算書の要旨に係る事項の金額は、適切な単位をもって表示しなければならない。
(2)Notwithstanding the provisions of the preceding paragraph, if there is the risk that it will become impossible to precisely judge the state of the property or the profit and loss of a stock company, amounts for matters concerning the summary of a balance sheet or the summary of a profit and loss statement must be presented in appropriate units.
(表示言語)
(Language of Presentation)
第百四十五条貸借対照表の要旨又は損益計算書の要旨は、日本語をもって表示するものとする。ただし、その他の言語をもって表示することが不当でない場合は、この限りでない。
Article 145The summary of a balance sheet and the summary of a profit and loss statement are to be presented in Japanese; provided, however, that this does not apply if presentation in another language is not unreasonable.
(別記事業)
(Appendix-Listed Business)
第百四十六条別記事業会社が公告すべき貸借対照表の要旨又は損益計算書の要旨において表示すべき事項については、当該別記事業会社の財産及び損益の状態を明らかにするために必要かつ適切である場合においては、前二節の規定にかかわらず、適切な部又は項目に分けて表示することができる。
Article 146For matters that are to be presented in the summary of a balance sheet or the summary of a profit and loss statement to be given in a public notice by a company undertaking appendix-listed business, if it is necessary and appropriate for clarifying the status of the property and profits and losses of the company undertaking appendix-listed business, notwithstanding the provisions of the preceding two sections, this can be presented separately in the appropriate sections or entries.
第三章 雑則
Chapter III Miscellaneous Provisions
(貸借対照表等の電磁的方法による公開の方法)
(Method of Disclosure of Balance Sheets, Etc. Through Electronic or Magnetic Means)
第百四十七条法第四百四十条第三項の規定による措置は、会社法施行規則第二百二十二条第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置(公衆の用に供する電気通信回線に接続することにより、その記録媒体のうち自動公衆送信の用に供する部分に記録され、又は当該装置に入力される情報を自動公衆送信する機能を有する装置をいう。)を使用する方法によって行わなければならない。
Article 147Measures taken under the provisions of Article 440, paragraph (3) of the Act must be conducted through; among the methods stated in Article 222, paragraph (1), item (i), (b) of the Regulations for Enforcement of the Companies Act, a method that utilizes an automatic public transmission server (meaning a server with a function that automatically transmits to the public information recorded on a part of its recording media which is for use in automatic public transmission, or information that has been input to the server, and which transmits such information through its connection to a telecommunications line for public use) connected to the internet.
(不適正意見がある場合等における公告事項)
(Matters Given by Public Notice If There Is an Adverse Opinion)
第百四十八条次の各号のいずれかに該当する場合において、会計監査人設置会社が法第四百四十条第一項又は第二項の規定による公告(同条第三項に規定する措置を含む。以下この条において同じ。)をするときは、当該各号に定める事項を当該公告において明らかにしなければならない
Article 148In cases falling under any of the items stated below, when a company with financial auditor gives public notice under the provisions of Article 440, paragraph (1) or paragraph (2) of the Act (including the measures prescribed in paragraph (3) of that Article, the same applies below in this Article), the matters as provided respectively in each relevant item must be clarified in the public notice:
一会計監査人が存しない場合(法第三百四十六条第四項の一時会計監査人の職務を行うべき者が存する場合を除く。) 会計監査人が存しない旨
(i)when there is no financial auditor (excluding when there is a person temporarily performing the duties of a financial auditor as referred to in Article 346, paragraph (4) of the Act): the fact that there is no financial auditor;
二第百三十条第三項の規定により監査を受けたものとみなされた場合 その旨
(ii)when it has been deemed that an audit has been carried out pursuant to the provisions of Article 130, paragraph (3): that fact;
三当該公告に係る計算書類についての会計監査報告に不適正意見がある場合 その旨
(iii)when there is an adverse opinion in the financial audit report regarding the financial statements concerning the public notice: that fact;
四当該公告に係る計算書類についての会計監査報告が第百二十六条第一項第三号に掲げる事項を内容としているものである場合 その旨
(iv)when the matters stated in Article 126, paragraph (1), item (iii) are contained in the financial audit report regarding the financial statements concerning the public notice: that fact.
第七編 株式会社の計算に係る計数等に関する事項
Part VII Matters Related to Figures in Accounting for Stock Companies
第一章 株式会社の剰余金の額
Chapter I Amount of Surplus in a Stock Company
(最終事業年度の末日における控除額)
(Amount of Deductions on the Last Day of the Most Recent Business Year)
第百四十九条法第四百四十六条第一号ホに規定する法務省令で定める各勘定科目に計上した額の合計額は、第一号に掲げる額から第二号から第四号までに掲げる額の合計額を減じて得た額とする。
Article 149The sum of the amounts recorded under each account title prescribed by Ministry of Justice Order, as mentioned in Article 446, item (i), (e) of the Act, is the amount obtained by subtracting the sum of the amounts stated in items (ii) through (iv) from the amount stated in item (i):
一法第四百四十六条第一号イ及びロに掲げる額の合計額
(i)the sum of the amounts stated in Article 446, item (i), (a) and (b) of the Act;
二法第四百四十六条第一号ハ及びニに掲げる額の合計額
(ii)the sum of the amounts stated in Article 446, item (i), (c) and (d) of the Act;
三その他資本剰余金の額
(iii)the amount of other capital surplus;
四その他利益剰余金の額
(iv)the amount of other retained earnings.
(最終事業年度の末日後に生ずる控除額)
(Amount of Deductions Arising after the Last Day of the Most Recent Business Year)
第百五十条法第四百四十六条第七号に規定する法務省令で定める各勘定科目に計上した額の合計額は、第一号から第四号までに掲げる額の合計額から第五号から第八号までに掲げる額の合計額を減じて得た額とする。
Article 150(1)The sum of the amounts recorded under each account title prescribed by Ministry of Justice Order, as mentioned in Art