# 会社法 / Companies Act — 第五百十八条 (Article 518) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-518. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第五百十八条 (Article 518) — address `art-518` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-518 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-518 - 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. --- ### 第五百十八条 art-518 · https://japanlaw.org/en/companies-act/art-518 · https://japanlaw.org/l/417AC0000000086/art-518 **第一項** 清算株式会社に対して債務を負担する者は、次に掲げる場合には、相殺をすることができない。 art-518/par-1 · https://japanlaw.org/en/companies-act/art-518/par-1 · https://japanlaw.org/l/417AC0000000086/art-518/par-1 Creditors who owe debts to a liquidating stock company cannot effect the set-off in the cases set forth below: Ministry of Justice translation — Japanese Law Translation Database System **一** 特別清算開始後に他人の協定債権を取得したとき。 art-518/par-1/item-1 · https://japanlaw.org/en/companies-act/art-518/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-518/par-1/item-1 if the creditors acquired agreement claims of others after the commencement of special liquidation; Ministry of Justice translation — Japanese Law Translation Database System **二** 支払不能になった後に協定債権を取得した場合であって、その取得の当時、支払不能であったことを知っていたとき。 art-518/par-1/item-2 · https://japanlaw.org/en/companies-act/art-518/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-518/par-1/item-2 if the creditors acquired agreement claims after liquidating stock company became unable to pay debts, and they had the knowledge that the liquidating stock company was unable to pay debts at the time of the acquisition of the agreement claims; Ministry of Justice translation — Japanese Law Translation Database System **三** 支払の停止があった後に協定債権を取得した場合であって、その取得の当時、支払の停止があったことを知っていたとき。ただし、当該支払の停止があった時において支払不能でなかったときは、この限りでない。 art-518/par-1/item-3 · https://japanlaw.org/en/companies-act/art-518/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-518/par-1/item-3 if the creditors acquired agreement claims after the suspension of payment, and they had the knowledge that there was suspension of payment at the time of the acquisition of the same; provided, however, that this does not apply if the liquidating stock company was not unable to pay debts at the time of relevant suspension of payment; Ministry of Justice translation — Japanese Law Translation Database System **四** 特別清算開始の申立てがあった後に協定債権を取得した場合であって、その取得の当時、特別清算開始の申立てがあったことを知っていたとき。 art-518/par-1/item-4 · https://japanlaw.org/en/companies-act/art-518/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-518/par-1/item-4 if the creditors acquired agreement claims after the petition for commencement of special liquidation, and they had the knowledge that the commencement of special liquidation had been filed at the time of the acquisition of the agreement claims. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項第二号から第四号までの規定は、これらの規定に規定する協定債権の取得が次に掲げる原因のいずれかに基づく場合には、適用しない。 art-518/par-2 · https://japanlaw.org/en/companies-act/art-518/par-2 · https://japanlaw.org/l/417AC0000000086/art-518/par-2 The provisions under items (ii) through (iv) of the preceding paragraph do not apply if the acquisition of the agreement claims provided for in those provisions is based on any of the causes set forth below: Ministry of Justice translation — Japanese Law Translation Database System **一** 法定の原因 art-518/par-2/item-1 · https://japanlaw.org/en/companies-act/art-518/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-518/par-2/item-1 statutory causes; Ministry of Justice translation — Japanese Law Translation Database System **二** 支払不能であったこと又は支払の停止若しくは特別清算開始の申立てがあったことを清算株式会社に対して債務を負担する者が知った時より前に生じた原因 art-518/par-2/item-2 · https://japanlaw.org/en/companies-act/art-518/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-518/par-2/item-2 causes in existence before the persons who assumed debts owed to the liquidating stock company acquired the knowledge that the liquidating stock company was unable to pay debts, or that a petition for suspension of payments or commencement of special liquidation was filed; or Ministry of Justice translation — Japanese Law Translation Database System **三** 特別清算開始の申立てがあった時より一年以上前に生じた原因 art-518/par-2/item-3 · https://japanlaw.org/en/companies-act/art-518/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-518/par-2/item-3 causes that accrued one year or more before the petition for the commencement of special liquidation was filed; or Ministry of Justice translation — Japanese Law Translation Database System **四** 清算株式会社に対して債務を負担する者と清算株式会社との間の契約 art-518/par-2/item-4 · https://japanlaw.org/en/companies-act/art-518/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-518/par-2/item-4 contracts between the persons who assume debts owed to the liquidating stock company and the liquidating stock company. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-518/par-2: 前項第二号から第四号まで → 会社法 第五百十八条第一項第二号 (Article 518, paragraph (1), item (ii)), art-518/par-1/item-2 — https://japanlaw.org/en/companies-act/art-518/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-518/par-1/item-2 - art-518/par-2: 前項第二号から第四号まで → 会社法 第五百十八条第一項第三号 (Article 518, paragraph (1), item (iii)), art-518/par-1/item-3 — https://japanlaw.org/en/companies-act/art-518/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-518/par-1/item-3 - art-518/par-2: 前項第二号から第四号まで → 会社法 第五百十八条第一項第四号 (Article 518, paragraph (1), item (iv)), art-518/par-1/item-4 — https://japanlaw.org/en/companies-act/art-518/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-518/par-1/item-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 会社法 第五百十八条第二項 — https://japanlaw.org/en/companies-act/art-518/par-2 · https://japanlaw.org/l/417AC0000000086/art-518/par-2 --- ## 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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17