株式会社は、資本金の額を減少することができる。この場合においては、株主総会の決議によって、次に掲げる事項を定めなければならない。
A stock company may reduce the amount of its stated capital. In these cases, the following matters must be decided by a resolution at a shareholders meeting:
減少する資本金の額
the amount by which the stated capital is reduced;
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
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;
資本金の額の減少がその効力を生ずる日
the day on which the reduction in the amount of stated capital takes effect.
The amount under item (i) of the preceding paragraph may not exceed the amount of stated capital as at the day under item (iii) of that paragraph.
株式会社が株式の発行と同時に資本金の額を減少する場合において、当該資本金の額の減少の効力が生ずる日後の資本金の額が当該日前の資本金の額を下回らないときにおける第一項の規定の適用については、同項中「株主総会の決議」とあるのは、「取締役の決定（取締役会設置会社にあっては、取締役会の決議）」とする。
If a stock company reduces the amount of stated capital concurrently with a share issue, and the amount of stated capital after the day on which relevant reduction in the amount of stated capital takes effect is not less than the amount of stated capital before relevant day, for the purpose of the application of the provisions of paragraph (1), the phrase "resolution at a shareholders meeting" in that paragraph is deemed to be replaced with "decision of the directors (or, for a company with board of directors, a resolution of the board of directors meeting)".