特別清算開始の命令があったときは、清算株式会社は、特別清算開始の申立てがあった後又はその前一年以内にした対象役員等の責任の免除を取り消すことができる。不正の目的によってした対象役員等の責任の免除についても、同様とする。
If an order is issued for commencement of special liquidation, a liquidating stock company may rescind the exemption of liability of subject officers effected within one year prior to or after the time when the petition for commencement of special liquidation was filed. The same applies with respect to the exemption from the liability of subject officers that effected for improper purpose.
前項の規定による取消権は、訴え又は抗弁によって、行使する。
The rights of rescission under the provisions of the preceding paragraph are exercised by filing an action or defense.
The rights of rescission under the provisions of paragraph (1) cannot be exercised when two years have lapsed from the day when the order was issued for the commencement of special liquidation. The same applies if twenty years have elapsed from the day when subject officers were exempted from liability.