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Chapter V Accounting (Articles 455 to 461)
The law as Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
In the cases provided for in paragraph (4), item (i) of the preceding Article, the stock company must notify shareholders of the matters set forth in that item no later than 20 days prior to the last day of the period referred to in that item.
前条第四項第一号に規定する場合には、株式会社は、同号の期間の末日の二十日前までに、株主に対し、同号に掲げる事項を通知しなければならない。
A stock company must pay to shareholders who have exercised the right to demand distribution of monies, in lieu of the dividend property assigned to relevant shareholders, the monies equivalent to the value of relevant dividend property. In cases, the amounts provided for in each of the following items for the case categories set forth in each relevant item are the value of relevant dividend property:
株式会社は、金銭分配請求権を行使した株主に対し、当該株主が割当てを受けた配当財産に代えて、当該配当財産の価額に相当する金銭を支払わなければならない。この場合においては、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって当該配当財産の価額とする。
if relevant dividend property consists of property with a market price:the amount calculated in a manner prescribed by Ministry of Justice Order as the market price of relevant dividend property;
当該配当財産が市場価格のある財産である場合 当該配当財産の市場価格として法務省令で定める方法により算定される額
in cases other than those set forth in the preceding item:the amount determined by the court in response to a petition by the stock company.
前号に掲げる場合以外の場合 株式会社の申立てにより裁判所が定める額
If the number referred to in Article 454, paragraph (4), item (ii) (hereinafter in this Article referred to as "minimum number of shares") is prescribed, a stock company must pay to shareholders having shares in a number less than the minimum number of shares (hereinafter in this Article referred to as "disqualified shares") monies equivalent to the amount obtained by multiplying the amount prescribed as the value of the dividend property assigned to shareholders having shares in the minimum number of shares in accordance with the applicable provisions of the second sentence of paragraph (2) of the preceding Article by the ratio of the number of relevant disqualified shares to the minimum number of shares.
第四百五十四条第四項第二号の数（以下この条において「基準株式数」という。）を定めた場合には、株式会社は、基準株式数に満たない数の株式（以下この条において「基準未満株式」という。）を有する株主に対し、前条第二項後段の規定の例により基準株式数の株式を有する株主が割当てを受けた配当財産の価額として定めた額に当該基準未満株式の数の基準株式数に対する割合を乗じて得た額に相当する金銭を支払わなければならない。
The dividend property (including monies paid pursuant to the provisions of Article 455, paragraph (2) and monies paid pursuant to the provisions of the preceding Article; hereinafter the same applies in this Article) must be delivered at the address of the shareholders (including registered pledgees of shares; hereinafter the same applies in this Article) which have been entered or recorded in the shareholder register, or at any other place of which the shareholders have notified the stock company (in paragraph (3) referred to as "address, etc.").
配当財産（第四百五十五条第二項の規定により支払う金銭及び前条の規定により支払う金銭を含む。以下この条において同じ。）は、株主名簿に記載し、又は記録した株主（登録株式質権者を含む。以下この条において同じ。）の住所又は株主が株式会社に通知した場所（第三項において「住所等」という。）において、これを交付しなければならない。
The cost of the delivery of dividend property pursuant to the provisions of the preceding paragraph is borne by the stock company; provided, however, that, if relevant cost increases due to reasons attributable to shareholders, relevant increased amount is borne by the shareholders.
前項の規定による配当財産の交付に要する費用は、株式会社の負担とする。ただし、株主の責めに帰すべき事由によってその費用が増加したときは、その増加額は、株主の負担とする。
The provisions of the preceding two paragraphs do not apply to the delivery of dividend property to shareholders who do not have address, etc. in Japan.
前二項の規定は、日本に住所等を有しない株主に対する配当財産の交付については、適用しない。
The provisions of Article 453 through the preceding Article do not apply if the amount of the net assets of the stock company is less than 3,000,000 yen.
第四百五十三条から前条までの規定は、株式会社の純資産額が三百万円を下回る場合には、適用しない。
A company with financial auditor (excluding companies for which the last day of the term of office of directors (directors other than directors who are audit and supervisory committee members for a company with company audit and supervisory committee) falls on a day after the day of the conclusion of the annual shareholders meeting for the last business year ending within one year from the time of their election, and companies with company auditor that are not companies with board of company auditors) may provide in the articles of incorporation that the board of directors (for matters set forth in item (ii), limited to the board of directors under Article 436, paragraph (3)) may decide the following matters:
会計監査人設置会社（取締役（監査等委員会設置会社にあっては、監査等委員である取締役以外の取締役）の任期の末日が選任後一年以内に終了する事業年度のうち最終のものに関する定時株主総会の終結の日後の日であるもの及び監査役設置会社であって監査役会設置会社でないものを除く。）は、次に掲げる事項を取締役会（第二号に掲げる事項については第四百三十六条第三項の取締役会に限る。）が定めることができる旨を定款で定めることができる。
the matters set forth in each item of Article 156, paragraph (1) in cases other than cases where a decision pursuant to the provisions of Article 160, paragraph (1) is made;
第百六十条第一項の規定による決定をする場合以外の場合における第百五十六条第一項各号に掲げる事項
the matters set forth in Article 448, paragraph (1), items (i) and (iii) in cases that fall under Article 449, paragraph (1), item (ii);
第四百四十九条第一項第二号に該当する場合における第四百四十八条第一項第一号及び第三号に掲げる事項
the matters set forth in the second sentence of Article 452; and
第四百五十二条後段の事項
the matters set forth in each item of Article 454, paragraph (1) and each item of paragraph (4) of that Article; provided, however, that the cases where the dividend property consists of property other than monies and no right to demand distribution of monies are granted to shareholders are excluded.
第四百五十四条第一項各号及び同条第四項各号に掲げる事項。ただし、配当財産が金銭以外の財産であり、かつ、株主に対して金銭分配請求権を与えないこととする場合を除く。
The provisions of the articles of incorporation pursuant to the provisions of the preceding paragraph are effective only if the financial statements for the most recent business year satisfy the requirements prescribed by Ministry of Justice Order as accurately indicating the status of the assets and profits and losses of a stock company in compliance with laws and regulations and the articles of incorporation.
前項の規定による定款の定めは、最終事業年度に係る計算書類が法令及び定款に従い株式会社の財産及び損益の状況を正しく表示しているものとして法務省令で定める要件に該当する場合に限り、その効力を有する。
For the purpose of the application of the provisions of Article 449, paragraph (1), item (i) if there are provisions in the articles of incorporation pursuant to the provisions of paragraph (1), the term "annual shareholders meeting" in that item is deemed to be replaced with "annual shareholders meeting or board of directors under Article 436, paragraph (3)".
第一項の規定による定款の定めがある場合における第四百四十九条第一項第一号の規定の適用については、同号中「定時株主総会」とあるのは、「定時株主総会又は第四百三十六条第三項の取締役会」とする。
If there are provisions in the articles of incorporation pursuant to the provisions of paragraph (1) of the preceding Article, a stock company may provide in the articles of incorporation that the matters set forth in each item of that paragraph are not decided by a resolution at a shareholders meeting.
前条第一項の規定による定款の定めがある場合には、株式会社は、同項各号に掲げる事項を株主総会の決議によっては定めない旨を定款で定めることができる。
The provisions of the articles of incorporation pursuant to the provisions of the preceding paragraph are effective only if the financial statements for the most recent business year satisfy the requirements prescribed by Ministry of Justice Order as accurately indicating the status of the assets and profits and losses of a stock company in compliance with laws and regulations and the articles of incorporation.
前項の規定による定款の定めは、最終事業年度に係る計算書類が法令及び定款に従い株式会社の財産及び損益の状況を正しく表示しているものとして法務省令で定める要件に該当する場合に限り、その効力を有する。
The total book value of the monies, etc. (excluding shares of the relevant stock company; hereinafter the same applies in this Section) delivered to shareholders as a result of the following acts may not exceed the distributable amount as at the day on which relevant act takes effect:
次に掲げる行為により株主に対して交付する金銭等（当該株式会社の株式を除く。以下この節において同じ。）の帳簿価額の総額は、当該行為がその効力を生ずる日における分配可能額を超えてはならない。
the purchase of shares of relevant stock company in response to a demand under Article 138, item (i), (c) or item (ii), (c) of the same Article;
第百三十八条第一号ハ又は第二号ハの請求に応じて行う当該株式会社の株式の買取り
the acquisition of shares of relevant stock company based on a decision pursuant to the provisions of Article 156, paragraph (1) (limited to acquisitions of shares by relevant stock company in the cases provided for in Article 163 or Article 165, paragraph (1));
第百五十六条第一項の規定による決定に基づく当該株式会社の株式の取得（第百六十三条に規定する場合又は第百六十五条第一項に規定する場合における当該株式会社による株式の取得に限る。）
the acquisition of shares of relevant stock company based on a decision pursuant to the provisions of Article 157, paragraph (1);
第百五十七条第一項の規定による決定に基づく当該株式会社の株式の取得
the acquisition of shares of relevant stock company pursuant to the provisions of Article 173, paragraph (1);
第百七十三条第一項の規定による当該株式会社の株式の取得
the purchase of shares of relevant stock company based on a request pursuant to the provisions of Article 176, paragraph (1);
第百七十六条第一項の規定による請求に基づく当該株式会社の株式の買取り
the purchase of shares of relevant stock company pursuant to the provisions of Article 197, paragraph (3);
第百九十七条第三項の規定による当該株式会社の株式の買取り
the purchase of shares of relevant stock company pursuant to the provisions of Article 234, paragraph (4) (including the cases where applied mutatis mutandis pursuant to Article 235, paragraph (2)); or
第二百三十四条第四項（第二百三十五条第二項において準用する場合を含む。）の規定による当該株式会社の株式の買取り
dividend of surplus.
剰余金の配当
The "distributable amount" provided for in the preceding paragraph means the amount obtained by subtracting the sum of the amounts set forth in items (iii) through (vi) from the sum set forth in item (i) and item (ii) (hereinafter the same applies in this Section):
前項に規定する「分配可能額」とは、第一号及び第二号に掲げる額の合計額から第三号から第六号までに掲げる額の合計額を減じて得た額をいう（以下この節において同じ。）。
the amount of surplus;
剰余金の額
the amounts set forth below if the approval under Article 441, paragraph (4) (or the approval under paragraph (3) of that Article in the cases provided for in the proviso to that paragraph) is obtained for the provisional financial statements:
臨時計算書類につき第四百四十一条第四項の承認（同項ただし書に規定する場合にあっては、同条第三項の承認）を受けた場合における次に掲げる額
the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order as the amount of profits during the period under Article 441, paragraph (1), item (ii); and
第四百四十一条第一項第二号の期間の利益の額として法務省令で定める各勘定科目に計上した額の合計額
if treasury shares are disposed of during the period under Article 441, paragraph (1), item (ii), the amount of the value received in exchange for relevant treasury shares;
第四百四十一条第一項第二号の期間内に自己株式を処分した場合における当該自己株式の対価の額
the book value of treasury shares;
自己株式の帳簿価額
if treasury shares are disposed of after the last day of the most recent business year, the amount of the value received in exchange for relevant treasury shares;
最終事業年度の末日後に自己株式を処分した場合における当該自己株式の対価の額
in the cases provided for in item (ii), the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order as the amount of losses during the period under Article 441, paragraph (1), item (ii); and
第二号に規定する場合における第四百四十一条第一項第二号の期間の損失の額として法務省令で定める各勘定科目に計上した額の合計額
beyond what is set forth in the preceding three items, the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order.
前三号に掲げるもののほか、法務省令で定める各勘定科目に計上した額の合計額