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Article 623Responsibility of Members with Limited Liability Regarding Distribution of Profit

第六百二十三条(有限責任社員の利益の配当に関する責任)

If the book value of the monies, etc. delivered by a membership company to a member with limited liability by the distribution of profit (hereinafter in this paragraph referred to as "distributed amount") exceeds the amount of the profit as at the day when relevant distribution of profit takes place (meaning the amount calculated in a manner prescribed by Ministry of Justice Order as the profit of a membership company; hereinafter the same applies in this Chapter), members with limited liability who received relevant distribution of profit are jointly and severally liable to relevant membership company for the payment of monies equivalent to relevant distributed amount.

持分会社が利益の配当により有限責任社員に対して交付した金銭等の帳簿価額(以下この項において「配当額」という。)が当該利益の配当をする日における利益額(持分会社の利益の額として法務省令で定める方法により算定される額をいう。以下この章において同じ。)を超える場合には、当該利益の配当を受けた有限責任社員は、当該持分会社に対し、連帯して、当該配当額に相当する金銭を支払う義務を負う。

For the purpose of the application of the provisions of Article 580, paragraph (2) to the members that received the distribution of profit under the preceding paragraph in the cases provided for in that paragraph, the phrase "to the extent of the value of their investment (excluding the value of the contributions to the membership company already performed)" in that Article 580, paragraph (2) is deemed to be replaced with "to the extent of the sum of the value of their investment (excluding the value of the contributions to the membership company already performed) and the amount by which the distributed amount under Article 623, paragraph (1) exceeds the amount of the profit under that paragraph".

前項に規定する場合における同項の利益の配当を受けた有限責任社員についての第五百八十条第二項の規定の適用については、同項中「を限度として」とあるのは、「及び第六百二十三条第一項の配当額が同項利益額を超過する額(同項の義務を履行した額を除く。)の合計額を限度として」とする。

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