If a limited liability company effects the distribution of profits, if a deficit (meaning the amount calculated by the method prescribed by Ministry of Justice Order as the amount of the deficit of the limited liability company; hereinafter the same applies in this paragraph) occurs at the end of the business year that contains the day on which relevant distribution of profit takes place, members that executed the operations in connection with relevant distribution of profit with respect to relevant distributed amount are jointly and severally liable to relevant limited liability company, together with the members who received relevant distribution of profit, for payment of the amount of that deficit (or, if the amount of relevant deficit exceeds the distributed amount, relevant distributed amount);provided, however, that this does not apply if relevant members who executed relevant operations have proven that they did not fail to exercise due care with respect to the performance of their duties:
合同会社が利益の配当をした場合において、当該利益の配当をした日の属する事業年度の末日に欠損額（合同会社の欠損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。以下この項において同じ。）が生じたときは、当該利益の配当に関する業務を執行した社員は、当該合同会社に対し、当該利益の配当を受けた社員と連帯して、その欠損額（当該欠損額が配当額を超えるときは、当該配当額）を支払う義務を負う。ただし、当該業務を執行した社員がその職務を行うについて注意を怠らなかったことを証明した場合は、この限りでない。
Exemption from the obligations in the preceding paragraph cannot be given without the consent of all members.
前項の義務は、総社員の同意がなければ、免除することができない。