If a limited liability company effects an equity interest refund in violation of the provisions of the preceding paragraph, the members who executed the operations in connection with relevant equity interest refund are jointly and severally liable to relevant limited liability company, together with the members who received relevant equity interest refund, for payment of the monies in the amount equivalent to relevant partnership interest refund amount; provided, however, that this does not apply if relevant members who executed the operations regarding the refund of equity interest have proven that they did not fail to exercise due care with respect to the performance of their duties:
Exemptions from the obligations under the preceding paragraph cannot be given; provided, however, that this does not apply if consent of all members is obtained with respect to the exemption of relevant obligations to the extent of the surplus as at the day when the equity interest refund takes place.
定義第六百二十六条第四項
第一号に掲げる額から第二号から第四号までに掲げる額の合計額を減じて得た額
わかりやすく言うと
合同会社の出資の払戻しなどで使われる額で、資産の額から、負債の額、資本金の額、法務省令で定める勘定科目の額の合計を差し引いた額のことです。
略称規定第六百三十五条第一項・この款の中だけ
合同会社が持分の払戻しにより社員に対して交付する金銭等の帳簿価額(以下この款において「持分払戻額」という。)が当該持分の払戻しをする日における剰余金額を超える場合には、当該合同会社の債権者は、当該合同会社に対し…
わかりやすく言うと
合同会社が持分の払戻しとして社員に渡す金銭などの帳簿価額のことです。これが払戻しの日の剰余金額を超える場合、債権者は払戻しに異議を述べることができます。