A liquidating stock company cannot perform its obligations during the period of time under paragraph (1) of the preceding Article. In these cases, a liquidating stock company cannot be exempted from the liability arising from its failure to perform.
Notwithstanding the provisions of the preceding paragraph, even during the period of time under paragraph (1) of the preceding Article, a liquidating stock company may, with the permission of the court, perform its obligations relating to claims of minor claims, claims secured by security interests over the assets of the liquidating stock company, or other claims unlikely to be detrimental to other creditors even if performed. In these cases, if there are two or more liquidators, the petition for relevant permission must be made with the consent of all of the liquidators.
略称規定第四百七十六条第一項
前条の規定により清算をする株式会社(以下「清算株式会社」という。)は、清算の目的の範囲内において、清算が結了するまではなお存続するものとみなす。
わかりやすく言うと
解散したとき(合併で消滅する場合などを除きます)や、設立または株式移転の無効の判決が確定したときに、清算をしなければならない株式会社のことです(第四百七十五条)。清算が終わるまでは、清算の目的の範囲内でなお存続するものとみなされます。