# 会社法 / Companies Act — 第五百五条 (Article 505)

- 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: 第五百五条 (Article 505)（残余財産が金銭以外の財産である場合） — address `art-505`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-505
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-505
- 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.

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### 第五百五条（残余財産が金銭以外の財産である場合） — (Cases Where Residual Assets Consist of Property Other than Monies)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-505 · https://japanlaw.org/en/companies-act/art-505 · https://japanlaw.org/l/417AC0000000086/art-505</sup>

      **第一項**  株主は、残余財産が金銭以外の財産であるときは、金銭分配請求権（当該残余財産に代えて金銭を交付することを清算株式会社に対して請求する権利をいう。以下この条において同じ。）を有する。この場合において、清算株式会社は、清算人の決定（清算人会設置会社にあっては、清算人会の決議）によって、次に掲げる事項を定めなければならない。
      <sup>art-505/par-1 · https://japanlaw.org/en/companies-act/art-505/par-1 · https://japanlaw.org/l/417AC0000000086/art-505/par-1</sup>
      If residual assets consist of property other than monies, shareholders have the right to demand distribution of monies (meaning the rights to demand that the liquidating stock company deliver monies in lieu of relevant residual assets; hereinafter the same applies in this Article). In these cases, the liquidating stock company must prescribe the following matters by a resolution of liquidators (or, for a company with board of liquidators, by a resolution of board of liquidators):
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  金銭分配請求権を行使することができる期間
        <sup>art-505/par-1/item-1 · https://japanlaw.org/en/companies-act/art-505/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-505/par-1/item-1</sup>
        the period during which rights to demand distribution of monies can be exercised; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  一定の数未満の数の株式を有する株主に対して残余財産の割当てをしないこととするときは、その旨及びその数
        <sup>art-505/par-1/item-2 · https://japanlaw.org/en/companies-act/art-505/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-505/par-1/item-2</sup>
        if there is any arrangement that no residual assets are to be allotted to shareholders who hold less than certain number of shares, a statement to that effect and that number.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  前項に規定する場合には、清算株式会社は、同項第一号の期間の末日の二十日前までに、株主に対し、同号に掲げる事項を通知しなければならない。
      <sup>art-505/par-2 · https://japanlaw.org/en/companies-act/art-505/par-2 · https://japanlaw.org/l/417AC0000000086/art-505/par-2</sup>
      In the cases provided for in the preceding paragraph, the liquidating stock company must notify the shareholders of the matters set forth in item (i) of that paragraph no later than 20 days prior to the last day of the period referred to that item.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  清算株式会社は、金銭分配請求権を行使した株主に対し、当該株主が割当てを受けた残余財産に代えて、当該残余財産の価額に相当する金銭を支払わなければならない。この場合においては、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって当該残余財産の価額とする。
      <sup>art-505/par-3 · https://japanlaw.org/en/companies-act/art-505/par-3 · https://japanlaw.org/l/417AC0000000086/art-505/par-3</sup>
      A liquidating stock company must pay to shareholders who exercised rights to demand distribution of monies, in lieu of the residual assets allotted to relevant shareholders, monies equivalent to the value of relevant residual assets. In these cases, the amount provided for in each of the following items for the case categories set forth in each the item is the value of relevant residual assets:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  当該残余財産が市場価格のある財産である場合　当該残余財産の市場価格として法務省令で定める方法により算定される額
        <sup>art-505/par-3/item-1 · https://japanlaw.org/en/companies-act/art-505/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-505/par-3/item-1</sup>
        if relevant residual assets consist of property with a market price:the amount calculated in a manner prescribed by Ministry of Justice Order as the market price of relevant residual assets;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  前号に掲げる場合以外の場合　清算株式会社の申立てにより裁判所が定める額
        <sup>art-505/par-3/item-2 · https://japanlaw.org/en/companies-act/art-505/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-505/par-3/item-2</sup>
        in cases other than those set forth in the preceding item:the amount determined by the court in response to the petition by the liquidating stock company.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-505/par-1: この条 → 会社法 第五百五条 (Article 505), art-505 — https://japanlaw.org/en/companies-act/art-505 · https://japanlaw.org/l/417AC0000000086/art-505
- art-505/par-2: 前項 → 会社法 第五百五条第一項 (Article 505, paragraph (1)), art-505/par-1 — https://japanlaw.org/en/companies-act/art-505/par-1 · https://japanlaw.org/l/417AC0000000086/art-505/par-1
- art-505/par-2: 同項第一号 → 会社法 第五百五条第一項第一号 (Article 505, paragraph (1), item (i)), art-505/par-1/item-1 — https://japanlaw.org/en/companies-act/art-505/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-505/par-1/item-1
- art-505/par-3/item-2: 前号 → 会社法 第五百五条第三項第一号 (Article 505, paragraph (3), item (i)), art-505/par-3/item-1 — https://japanlaw.org/en/companies-act/art-505/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-505/par-3/item-1

## Cited by

5 provisions cite this one. No official source publishes this direction.

- 会社法 第五百五条第一項（残余財産が金銭以外の財産である場合） — https://japanlaw.org/en/companies-act/art-505/par-1 · https://japanlaw.org/l/417AC0000000086/art-505/par-1
- 会社法 第五百五条第二項（残余財産が金銭以外の財産である場合） — https://japanlaw.org/en/companies-act/art-505/par-2 · https://japanlaw.org/l/417AC0000000086/art-505/par-2
- 会社法 第五百五条第三項第二号（残余財産が金銭以外の財産である場合） — https://japanlaw.org/en/companies-act/art-505/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-505/par-3/item-2
- 会社法 第五百六条第一項（基準株式数を定めた場合の処理） — https://japanlaw.org/en/companies-act/art-506/par-1 · https://japanlaw.org/l/417AC0000000086/art-506/par-1
- 会社法 第八百七十条第一項第五号（陳述の聴取） — https://japanlaw.org/en/companies-act/art-870/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-870/par-1/item-5

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## 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
