第五百五条（残余財産が金銭以外の財産である場合）
Article 505Cases Where Residual Assets Consist of Property Other than Monies
株主は、残余財産が金銭以外の財産であるときは、金銭分配請求権（当該残余財産に代えて金銭を交付することを清算株式会社に対して請求する権利をいう。以下この条において同じ。）を有する。この場合において、清算株式会社は、清算人の決定（清算人会設置会社にあっては、清算人会の決議）によって、次に掲げる事項を定めなければならない。
If residual assets consist of property other than monies, shareholders have the right to demand distribution of monies (meaning the rights to demand that the liquidating stock company deliver monies in lieu of relevant residual assets; hereinafter the same applies in this Article). In these cases, the liquidating stock company must prescribe the following matters by a resolution of liquidators (or, for a company with board of liquidators, by a resolution of board of liquidators):
金銭分配請求権を行使することができる期間
the period during which rights to demand distribution of monies can be exercised; and
一定の数未満の数の株式を有する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、その旨及びその数
if there is any arrangement that no residual assets are to be allotted to shareholders who hold less than certain number of shares, a statement to that effect and that number.
In the cases provided for in the preceding paragraph, the liquidating stock company must notify the shareholders of the matters set forth in item (i) of that paragraph no later than 20 days prior to the last day of the period referred to that item.
清算株式会社は、金銭分配請求権を行使した株主に対し、当該株主が割当てを受けた残余財産に代えて、当該残余財産の価額に相当する金銭を支払わなければならない。この場合においては、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって当該残余財産の価額とする。
A liquidating stock company must pay to shareholders who exercised rights to demand distribution of monies, in lieu of the residual assets allotted to relevant shareholders, monies equivalent to the value of relevant residual assets. In these cases, the amount provided for in each of the following items for the case categories set forth in each the item is the value of relevant residual assets:
当該残余財産が市場価格のある財産である場合 当該残余財産の市場価格として法務省令で定める方法により算定される額
if relevant residual assets consist of property with a market price:the amount calculated in a manner prescribed by Ministry of Justice Order as the market price of relevant residual assets;
in cases other than those set forth in the preceding item:the amount determined by the court in response to the petition by the liquidating stock company.