第五百四条（残余財産の分配に関する事項の決定）
Article 504Determination of Matters Regarding Distribution of Residual Assets
If a liquidating stock company intends to distribute its residual assets, it must prescribe the following matters by decision of liquidators (or, for a company with board of liquidators, by a resolution of the board of liquidators):
残余財産の種類
kind of residual assets; and
株主に対する残余財産の割当てに関する事項
matters regarding the allotment of residual assets to shareholders.
前項に規定する場合において、残余財産の分配について内容の異なる二以上の種類の株式を発行しているときは、清算株式会社は、当該種類の株式の内容に応じ、同項第二号に掲げる事項として、次に掲げる事項を定めることができる。
In the cases provided for in the preceding paragraph, if two or more classes of shares with different features as to the distribution of residual assets are issued, the liquidating stock company may prescribe the following matters as the matters set forth in item (ii) of that paragraph in accordance with the features of relevant classes of shares:
ある種類の株式の株主に対して残余財産の割当てをしないこととするときは、その旨及び当該株式の種類
if there is any arrangement that no residual assets will be allotted to the shareholders of a certain class of shares, a statement to that effect and relevant class of shares;
前号に掲げる事項のほか、残余財産の割当てについて株式の種類ごとに異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容
beyond the matter set forth in the preceding item, if there is an arrangement that each class of shares is to be treated differently with respect to allotment of residual assets, a statement to that effect and the details of relevant different treatment.
第一項第二号に掲げる事項についての定めは、株主（当該清算株式会社及び前項第一号の種類の株式の株主を除く。）の有する株式の数（前項第二号に掲げる事項についての定めがある場合にあっては、各種類の株式の数）に応じて残余財産を割り当てることを内容とするものでなければならない。
The provisions regarding the matters set forth in paragraph (1), item (ii) must stipulate that the residual assets will be allotted in proportion to the number of the shares (or, if there are provisions with respect to the matters set forth in item (ii) of the preceding paragraph, the number of the shares of each class) held by the shareholders (excluding the relevant liquidating stock company and shareholders of the class of shares referred to in item (i) of the preceding paragraph).