If there are no provisions in the articles of incorporation with respect to the proportion of the distribution of profits and losses, those proportions are determined in accordance with the value of each member's contribution.
損益分配の割合について定款の定めがないときは、その割合は、各社員の出資の価額に応じて定める。
If provisions with respect to the proportions of the distribution of either profit or loss alone are provided in the articles of incorporation, it is presumed that relevant proportion is common to distributions of profits and distributions of losses.
利益又は損失の一方についてのみ分配の割合についての定めを定款で定めたときは、その割合は、利益及び損失の分配に共通であるものと推定する。
Read this with the articles around it
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.