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Article 502Restrictions on Distribution of Residual Assets before Performance of Obligations
第五百二条（債務の弁済前における残余財産の分配の制限）
A liquidating stock company cannot distribute its property to its shareholders until after performance of the obligations of relevant liquidating stock company;provided, however, that this does not apply if assets regarded as necessary for the performance of obligations relating to a claim that is the subject of dispute as to its existence or otherwise or as to its amount have been withheld.
清算株式会社は、当該清算株式会社の債務を弁済した後でなければ、その財産を株主に分配することができない。ただし、その存否又は額について争いのある債権に係る債務についてその弁済をするために必要と認められる財産を留保した場合は、この限りでない。