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
A stock company may cancel its treasury shares. In these cases, the stock company must determine the number of the treasury shares it intends to cancel…
株式会社は、自己株式を消却することができる。この場合においては、消却する自己株式の数（種類株式発行会社にあっては、自己株式の種類及び種類ごとの数）を定めなければならない。
Open this provision(Amounts of Surplus)
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
Open this provision(Amounts of Surplus)
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…
最終事業年度の末日後に自己株式の処分をした場合における当該自己株式の対価の額から当該自己株式の帳簿価額を控除して得た額
Open this provision(Amounts of Surplus)
if the amount of stated capital is reduced after the last day of the most recent business year, the amount of relevant reduction…
最終事業年度の末日後に資本金の額の減少をした場合における当該減少額（次条第一項第二号の額を除く。）
Open this provision(Amounts of Surplus)
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。）
Open this provision(Amounts of Surplus)
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;
最終事業年度の末日後に第百七十八条第一項の規定により自己株式の消却をした場合における当該自己株式の帳簿価額
Open this provision(Amounts of Surplus)
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
Open this provision(Amounts of Surplus)
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
Open this provision(Reductions in Amount of Stated Capital)
if all or part of the amount by which the stated capital is reduced is to be appropriated to reserves, a statement to that effect and the amount to be appropriated to reserves;
減少する資本金の額の全部又は一部を準備金とするときは、その旨及び準備金とする額
Open this provision(Reductions in Amount of Reserves)
if all or part of the amount by which the reserves are reduced is to be appropriated to the stated capital, a statement to that effect and the amount to be appropriated to the stated capital;
減少する準備金の額の全部又は一部を資本金とするときは、その旨及び資本金とする額
Open this provision(Decisions on Matters Regarding Dividends of Surplus)
the kind and total book value of the dividend property (excluding the shares, etc. of relevant stock company);
配当財産の種類（当該株式会社の株式等を除く。）及び帳簿価額の総額
Open this provision(Decisions on Matters Regarding Dividends of Surplus)
if right to demand distribution of monies (meaning the right to demand that the stock company deliver monies in lieu of relevant dividend property; hereinafter the same applies in this Chapter) is…
株主に対して金銭分配請求権（当該配当財産に代えて金銭を交付することを株式会社に対して請求する権利をいう。以下この章において同じ。）を与えるときは、その旨及び金銭分配請求権を行使することができる期間
Open this provision(Treatment Where Minimum Number of Shares Is Prescribed)
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…
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…
Open this provisionmost 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