1 条
社債発行会社は、社債券が発行されている社債をその償還の期限前に償還する場合において、これに付された利札が欠けているときは、当該利札に表示される社債の利息の請求権の額を償還額から控除しなければならない。ただし、当該請求権が弁済期にある場合は、この限りでない。
If a bond-issuing company redeems a bond for which a bond certificate is issued before it matures, if a coupon attached to the bond is missing, the bond-issuing company must deduct the amount of the claim for interest on the bond indicated on coupon from the redemption amount;provided, however, that this does not apply if relevant claim has fallen due.
The possessor of the coupon in the preceding paragraph may demand at any time that the bond-issuing company pay the amount that must be deducted under the provisions of that paragraph in exchange for the coupon.