# 会社法 / Companies Act — 第四百四十六条 (Article 446) - Law: 会社法 (Companies Act), 平成十七年法律第八十六号 - English title "Companies Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四百四十六条 (Article 446)（剰余金の額） — address `art-446` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-446 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-446 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四百四十六条（剰余金の額） — (Amounts of Surplus) caption: Ministry of Justice translation — Japanese Law Translation Database System art-446 · https://japanlaw.org/en/companies-act/art-446 · https://japanlaw.org/l/417AC0000000086/art-446 **第一項** 株式会社の剰余金の額は、第一号から第四号までに掲げる額の合計額から第五号から第七号までに掲げる額の合計額を減じて得た額とする。 art-446/par-1 · https://japanlaw.org/en/companies-act/art-446/par-1 · https://japanlaw.org/l/417AC0000000086/art-446/par-1 The amount of the surplus of a stock company is the amount obtained by subtracting the sum of the amounts set forth in item (v) through (vii) from the sum of the amounts set forth in item (i) through (iv): Ministry of Justice translation — Japanese Law Translation Database System **一** 最終事業年度の末日におけるイ及びロに掲げる額の合計額からハからホまでに掲げる額の合計額を減じて得た額 art-446/par-1/item-1 · https://japanlaw.org/en/companies-act/art-446/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-1 the amount obtained by subtracting the sum of the amounts set forth in (c) through (e) from the sum of the amounts set forth in (a) through (b) as at the last day of the most recent business year: Ministry of Justice translation — Japanese Law Translation Database System **イ** 資産の額 art-446/par-1/item-1/sub-1 · https://japanlaw.org/en/companies-act/art-446/par-1/item-1/sub-1 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-1/sub-1 the amount of assets; Ministry of Justice translation — Japanese Law Translation Database System **ロ** 自己株式の帳簿価額の合計額 art-446/par-1/item-1/sub-2 · https://japanlaw.org/en/companies-act/art-446/par-1/item-1/sub-2 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-1/sub-2 the sum of the book value of treasury shares; Ministry of Justice translation — Japanese Law Translation Database System **ハ** 負債の額 art-446/par-1/item-1/sub-3 · https://japanlaw.org/en/companies-act/art-446/par-1/item-1/sub-3 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-1/sub-3 the amount of debt; Ministry of Justice translation — Japanese Law Translation Database System **ニ** 資本金及び準備金の額の合計額 art-446/par-1/item-1/sub-4 · https://japanlaw.org/en/companies-act/art-446/par-1/item-1/sub-4 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-1/sub-4 the sum of the amount of stated capital and reserves; Ministry of Justice translation — Japanese Law Translation Database System **ホ** ハ及びニに掲げるもののほか、法務省令で定める各勘定科目に計上した額の合計額 art-446/par-1/item-1/sub-5 · https://japanlaw.org/en/companies-act/art-446/par-1/item-1/sub-5 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-1/sub-5 beyond what is set forth in (c) and (d), the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order; Ministry of Justice translation — Japanese Law Translation Database System **二** 最終事業年度の末日後に自己株式の処分をした場合における当該自己株式の対価の額から当該自己株式の帳簿価額を控除して得た額 art-446/par-1/item-2 · https://japanlaw.org/en/companies-act/art-446/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-2 if treasury shares are disposed of after the last day of the most recent business year, the amount obtained by subtracting the book value of relevant treasury shares from the amount of the value received in exchange for relevant treasury shares; Ministry of Justice translation — Japanese Law Translation Database System **三** 最終事業年度の末日後に資本金の額の減少をした場合における当該減少額（次条第一項第二号の額を除く。） art-446/par-1/item-3 · https://japanlaw.org/en/companies-act/art-446/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-3 if the amount of stated capital is reduced after the last day of the most recent business year, the amount of relevant reduction (excluding the amount under paragraph (1), item (ii) of the following Article); Ministry of Justice translation — Japanese Law Translation Database System **四** 最終事業年度の末日後に準備金の額の減少をした場合における当該減少額（第四百四十八条第一項第二号の額を除く。） art-446/par-1/item-4 · https://japanlaw.org/en/companies-act/art-446/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-4 if the reserves are reduced after the last day of the most recent business year, the amount of relevant reduction (excluding the amount under Article 448, paragraph (1), item (ii)); Ministry of Justice translation — Japanese Law Translation Database System **五** 最終事業年度の末日後に第百七十八条第一項の規定により自己株式の消却をした場合における当該自己株式の帳簿価額 art-446/par-1/item-5 · https://japanlaw.org/en/companies-act/art-446/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-5 if treasury shares are canceled pursuant to the provisions of Article 178, paragraph (1) after the last day of the most recent business year, the amount of the book value of relevant treasury shares; Ministry of Justice translation — Japanese Law Translation Database System **六** 最終事業年度の末日後に剰余金の配当をした場合における次に掲げる額の合計額 art-446/par-1/item-6 · https://japanlaw.org/en/companies-act/art-446/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-6 the sum of the following amounts if dividend of surplus is paid after the last day of the most recent business year: Ministry of Justice translation — Japanese Law Translation Database System **イ** 第四百五十四条第一項第一号の配当財産の帳簿価額の総額（同条第四項第一号に規定する金銭分配請求権を行使した株主に割り当てた当該配当財産の帳簿価額を除く。） art-446/par-1/item-6/sub-1 · https://japanlaw.org/en/companies-act/art-446/par-1/item-6/sub-1 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-6/sub-1 the total book value of the dividend property referred to in Article 454, paragraph (1), item (i) (excluding the book value of relevant dividend property assigned to shareholders who exercised the rights to demand distribution of monies provided for in paragraph (4), item (i) of that Article); Ministry of Justice translation — Japanese Law Translation Database System **ロ** 第四百五十四条第四項第一号に規定する金銭分配請求権を行使した株主に交付した金銭の額の合計額 art-446/par-1/item-6/sub-2 · https://japanlaw.org/en/companies-act/art-446/par-1/item-6/sub-2 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-6/sub-2 the sum of the amounts of the money delivered to shareholders who exercised the rights to demand distribution of monies provided for in Article 454, paragraph (4), item (i); and Ministry of Justice translation — Japanese Law Translation Database System **ハ** 第四百五十六条に規定する基準未満株式の株主に支払った金銭の額の合計額 art-446/par-1/item-6/sub-3 · https://japanlaw.org/en/companies-act/art-446/par-1/item-6/sub-3 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-6/sub-3 the sum of the amounts of money paid to shareholders of disqualified shares provided for in Article 456; Ministry of Justice translation — Japanese Law Translation Database System **七** 前二号に掲げるもののほか、法務省令で定める各勘定科目に計上した額の合計額 art-446/par-1/item-7 · https://japanlaw.org/en/companies-act/art-446/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-7 beyond what is set forth in the preceding two items, the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-446/par-1: 第一号から第四号まで → 会社法 第四百四十六条第一項第一号 (Article 446, paragraph (1), item (i)), art-446/par-1/item-1 — https://japanlaw.org/en/companies-act/art-446/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-1 - art-446/par-1: 第一号から第四号まで → 会社法 第四百四十六条第一項第二号 (Article 446, paragraph (1), item (ii)), art-446/par-1/item-2 — https://japanlaw.org/en/companies-act/art-446/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-2 - art-446/par-1: 第一号から第四号まで → 会社法 第四百四十六条第一項第三号 (Article 446, paragraph (1), item (iii)), art-446/par-1/item-3 — https://japanlaw.org/en/companies-act/art-446/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-3 - art-446/par-1: 第一号から第四号まで → 会社法 第四百四十六条第一項第四号 (Article 446, paragraph (1), item (iv)), art-446/par-1/item-4 — https://japanlaw.org/en/companies-act/art-446/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-4 - art-446/par-1: 第五号から第七号まで → 会社法 第四百四十六条第一項第五号 (Article 446, paragraph (1), item (v)), art-446/par-1/item-5 — https://japanlaw.org/en/companies-act/art-446/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-5 - art-446/par-1: 第五号から第七号まで → 会社法 第四百四十六条第一項第六号 (Article 446, paragraph (1), item (vi)), art-446/par-1/item-6 — https://japanlaw.org/en/companies-act/art-446/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-6 - art-446/par-1: 第五号から第七号まで → 会社法 第四百四十六条第一項第七号 (Article 446, paragraph (1), item (vii)), art-446/par-1/item-7 — https://japanlaw.org/en/companies-act/art-446/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-7 - art-446/par-1/item-3: 次条第一項第二号 → 会社法 第四百四十七条第一項第二号 (Article 447, paragraph (1), item (ii)), art-447/par-1/item-2 — https://japanlaw.org/en/companies-act/art-447/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-447/par-1/item-2 - art-446/par-1/item-4: 第四百四十八条第一項第二号 → 会社法 第四百四十八条第一項第二号 (Article 448, paragraph (1), item (ii)), art-448/par-1/item-2 — https://japanlaw.org/en/companies-act/art-448/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-448/par-1/item-2 - art-446/par-1/item-5: 第百七十八条第一項 → 会社法 第百七十八条第一項 (Article 178, paragraph (1)), art-178/par-1 — https://japanlaw.org/en/companies-act/art-178/par-1 · https://japanlaw.org/l/417AC0000000086/art-178/par-1 - art-446/par-1/item-6/sub-1: 第四百五十四条第一項第一号 → 会社法 第四百五十四条第一項第一号 (Article 454, paragraph (1), item (i)), art-454/par-1/item-1 — https://japanlaw.org/en/companies-act/art-454/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-454/par-1/item-1 - art-446/par-1/item-6/sub-1: 同条第四項第一号 → 会社法 第四百五十四条第四項第一号 (Article 454, paragraph (4), item (i)), art-454/par-4/item-1 — https://japanlaw.org/en/companies-act/art-454/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-454/par-4/item-1 - art-446/par-1/item-6/sub-2: 第四百五十四条第四項第一号 → 会社法 第四百五十四条第四項第一号 (Article 454, paragraph (4), item (i)), art-454/par-4/item-1 — https://japanlaw.org/en/companies-act/art-454/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-454/par-4/item-1 - art-446/par-1/item-6/sub-3: 第四百五十六条 → 会社法 第四百五十六条 (Article 456), art-456 — https://japanlaw.org/en/companies-act/art-456 · https://japanlaw.org/l/417AC0000000086/art-456 - art-446/par-1/item-7: 前二号 → 会社法 第四百四十六条第一項第五号 (Article 446, paragraph (1), item (v)), art-446/par-1/item-5 — https://japanlaw.org/en/companies-act/art-446/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-5 - art-446/par-1/item-7: 前二号 → 会社法 第四百四十六条第一項第六号 (Article 446, paragraph (1), item (vi)), art-446/par-1/item-6 — https://japanlaw.org/en/companies-act/art-446/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-6 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 会社法 第四百四十六条第一項（剰余金の額） — https://japanlaw.org/en/companies-act/art-446/par-1 · https://japanlaw.org/l/417AC0000000086/art-446/par-1 - 会社法 第四百四十六条第一項第七号（剰余金の額） — https://japanlaw.org/en/companies-act/art-446/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-446/par-1/item-7 - 会社法 第四百六十五条第一項第十号（欠損が生じた場合の責任） — https://japanlaw.org/en/companies-act/art-465/par-1/item-10 · https://japanlaw.org/l/417AC0000000086/art-465/par-1/item-10 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 会社法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/417AC0000000086/20260812_508AC0000000064), retrieved 2026-09-17 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 1 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4481/tb), retrieved 2026-09-17 - This site's parser, version 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17