The amount of the surplus of a stock company is the amount obtained by subtracting the sum of the amounts set forth in item (v) through (vii) from the sum of the amounts set forth in item (i) through (iv):
株式会社の剰余金の額は、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七号までに掲げる額の合計額を減じて得た額とする。
the amount obtained by subtracting the sum of the amounts set forth in (c) through (e) from the sum of the amounts set forth in (a) through (b) as at the last day of the most recent business year:
最終事業年度の末日におけるイ及びロに掲げる額の合計額からハからホまでに掲げる額の合計額を減じて得た額
the amount of assets;
資産の額
the sum of the book value of treasury shares;
自己株式の帳簿価額の合計額
the amount of debt;
負債の額
beyond what is set forth in (c) and (d), the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order;
ハ及びニ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
if treasury shares are disposed of after the last day of the most recent business year, the amount obtained by subtracting the book value of relevant treasury shares from the amount of the value received in exchange for relevant treasury shares;
if the amount of stated capital is reduced after the last day of the most recent business year, the amount of relevant reduction (excluding the amount under paragraph (1), item (ii) of the following Article);
if the reserves are reduced after the last day of the most recent business year, the amount of relevant reduction (excluding the amount under Article 448, paragraph (1), item (ii));
最終事業年度の末日後に準備金の額の減少をした場合における当該減少額（第四百四十八条第一項第二号の額を除く。）
if treasury shares are canceled pursuant to the provisions of Article 178, paragraph (1) after the last day of the most recent business year, the amount of the book value of relevant treasury shares;
the sum of the following amounts if dividend of surplus is paid after the last day of the most recent business year:
最終事業年度の末日後に剰余金の配当をした場合における次に掲げる額の合計額
the total book value of the dividend property referred to in Article 454, paragraph (1), item (i) (excluding the book value of relevant dividend property assigned to shareholders who exercised the rights to demand distribution of monies provided for in paragraph (4), item (i) of that Article);
第四百五十四条第一項第一号の配当財産の帳簿価額の総額（同条第四項第一号に規定する金銭分配請求権を行使した株主に割り当てた当該配当財産の帳簿価額を除く。）
the sum of the amounts of the money delivered to shareholders who exercised the rights to demand distribution of monies provided for in Article 454, paragraph (4), item (i); and
第四百五十四条第四項第一号に規定する金銭分配請求権を行使した株主に交付した金銭の額の合計額
the sum of the amounts of money paid to shareholders of disqualified shares provided for in Article 456;
beyond what is set forth in the preceding two items, the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order.
前二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
Read this with the articles around it
most recent business year
「最終事業年度」
The latest business year whose financial statements have been approved, at a shareholders meeting or, where the Act allows it, by the board of directors.
Defined inArticle 2, paragraph (1), item (xxiv)· applies throughout the law
dividend property
「配当財産」
The money or other property a stock company hands out when it pays a dividend of surplus.
Defined inArticle 2, paragraph (1), item (xxv)· applies throughout the law
treasury sharesmachine translation
「自己株式」
Shares of a stock company that the company itself holds.
Defined inArticle 113, paragraph (4)
reserves
「準備金」
Capital reserves and retained earnings reserves taken together: amounts a stock company keeps on its books apart from its capital, including the one tenth of each dividend of surplus it must set aside when it pays one.
Short name set inArticle 445, paragraph (4)
right to demand distribution of moniesmachine translation
「金銭分配請求権」
A shareholder's right, where a dividend of surplus is paid in property other than money, to demand money from the stock company instead of that property.
Defined inArticle 454, paragraph (4), item (i)· applies only in this chapter
disqualified shares
「基準未満株式」
Holdings smaller than the minimum number of shares a company has set for receiving a dividend, or residual assets on liquidation, in a form other than money; their holders are paid a proportionate sum of money instead.
Short name set inArticle 456, paragraph (1)· applies only in this article