1 article
A stock company may increase the amount of its reserves by reducing the amount of its surplus. In these cases, the following matters must be decided:
株式会社は、剰余金の額を減少して、準備金の額を増加することができる。この場合においては、次に掲げる事項を定めなければならない。
the amount by which the surplus is reduced;
減少する剰余金の額
Decisions on the matters set forth in the items of the preceding paragraph must be made by a resolution at a shareholders meeting.
前項各号に掲げる事項の決定は、株主総会の決議によらなければならない。
The amount under paragraph (1), item (i) may not exceed the amount of surplus as at the day under item (ii) of that paragraph.