# 会社法 / Companies Act — 第六百二十六条 (Article 626)

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- 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: 第六百二十六条 (Article 626)（出資の払戻し又は持分の払戻しを行う場合の資本金の額の減少） — address `art-626`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-626
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-626
- 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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### 第六百二十六条（出資の払戻し又は持分の払戻しを行う場合の資本金の額の減少） — (Reductions in Stated Capital Where Contribution Refund or Partnership Interest Refund Is Effected)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-626 · https://japanlaw.org/en/companies-act/art-626 · https://japanlaw.org/l/417AC0000000086/art-626</sup>

      **第一項**  合同会社は、第六百二十条第一項の場合のほか、出資の払戻し又は持分の払戻しのために、その資本金の額を減少することができる。
      <sup>art-626/par-1 · https://japanlaw.org/en/companies-act/art-626/par-1 · https://japanlaw.org/l/417AC0000000086/art-626/par-1</sup>
      Beyond the cases under Article 620, paragraph (1), a limited liability company may reduce the amount of its stated capital to effect a contribution refund or partnership interest refund.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  前項の規定により出資の払戻しのために減少する資本金の額は、第六百三十二条第二項に規定する出資払戻額から出資の払戻しをする日における剰余金額を控除して得た額を超えてはならない。
      <sup>art-626/par-2 · https://japanlaw.org/en/companies-act/art-626/par-2 · https://japanlaw.org/l/417AC0000000086/art-626/par-2</sup>
      The amount of the stated capital to be reduced pursuant to the provisions of the preceding paragraph may not exceed the amount obtained by subtracting the surplus amount as of the day when the contribution refund is effected from contribution refund amount provided for in Article 632, paragraph (2).
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第三項**  第一項の規定により持分の払戻しのために減少する資本金の額は、第六百三十五条第一項に規定する持分払戻額から持分の払戻しをする日における剰余金額を控除して得た額を超えてはならない。
      <sup>art-626/par-3 · https://japanlaw.org/en/companies-act/art-626/par-3 · https://japanlaw.org/l/417AC0000000086/art-626/par-3</sup>
      The amount of the stated capital to be reduced by partnership interest refund amount pursuant to the provisions of the paragraph (1) may not exceed the amount obtained by subtracting the surplus amount as of the day when the refund of equity interests is effected from equity interest refund amount provided for in Article 635, paragraph (1).
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第四項**  前二項に規定する「剰余金額」とは、第一号に掲げる額から第二号から第四号までに掲げる額の合計額を減じて得た額をいう（第四款及び第五款において同じ。）。
      <sup>art-626/par-4 · https://japanlaw.org/en/companies-act/art-626/par-4 · https://japanlaw.org/l/417AC0000000086/art-626/par-4</sup>
      The term "surplus amount" provided for in the preceding two paragraphs means the amount obtained by subtracting the total sum of the amounts set forth in item (ii) through item (iv) from the amount set forth in item (i) (the same applies in Subsection 4 and Subsection 5):
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  資産の額
        <sup>art-626/par-4/item-1 · https://japanlaw.org/en/companies-act/art-626/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-1</sup>
        amount of assets;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  負債の額
        <sup>art-626/par-4/item-2 · https://japanlaw.org/en/companies-act/art-626/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-2</sup>
        amount of debt;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  資本金の額
        <sup>art-626/par-4/item-3 · https://japanlaw.org/en/companies-act/art-626/par-4/item-3 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-3</sup>
        amount of stated capital; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **四**  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
        <sup>art-626/par-4/item-4 · https://japanlaw.org/en/companies-act/art-626/par-4/item-4 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-4</sup>
        beyond what is set forth in the preceding two items, the total sum of the amounts accounted for in each line item prescribed by Ministry of Justice Order.
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-626/par-1: 第六百二十条第一項 → 会社法 第六百二十条第一項 (Article 620, paragraph (1)), art-620/par-1 — https://japanlaw.org/en/companies-act/art-620/par-1 · https://japanlaw.org/l/417AC0000000086/art-620/par-1
- art-626/par-2: 前項 → 会社法 第六百二十六条第一項 (Article 626, paragraph (1)), art-626/par-1 — https://japanlaw.org/en/companies-act/art-626/par-1 · https://japanlaw.org/l/417AC0000000086/art-626/par-1
- art-626/par-2: 第六百三十二条第二項 → 会社法 第六百三十二条第二項 (Article 632, paragraph (2)), art-632/par-2 — https://japanlaw.org/en/companies-act/art-632/par-2 · https://japanlaw.org/l/417AC0000000086/art-632/par-2
- art-626/par-3: 第一項 → 会社法 第六百二十六条第一項 (Article 626, paragraph (1)), art-626/par-1 — https://japanlaw.org/en/companies-act/art-626/par-1 · https://japanlaw.org/l/417AC0000000086/art-626/par-1
- art-626/par-3: 第六百三十五条第一項 → 会社法 第六百三十五条第一項 (Article 635, paragraph (1)), art-635/par-1 — https://japanlaw.org/en/companies-act/art-635/par-1 · https://japanlaw.org/l/417AC0000000086/art-635/par-1
- art-626/par-4: 前二項 → 会社法 第六百二十六条第二項 (Article 626, paragraph (2)), art-626/par-2 — https://japanlaw.org/en/companies-act/art-626/par-2 · https://japanlaw.org/l/417AC0000000086/art-626/par-2
- art-626/par-4: 前二項 → 会社法 第六百二十六条第三項 (Article 626, paragraph (3)), art-626/par-3 — https://japanlaw.org/en/companies-act/art-626/par-3 · https://japanlaw.org/l/417AC0000000086/art-626/par-3
- art-626/par-4: 第一号 → 会社法 第六百二十六条第四項第一号 (Article 626, paragraph (4), item (i)), art-626/par-4/item-1 — https://japanlaw.org/en/companies-act/art-626/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-1
- art-626/par-4: 第二号から第四号まで → 会社法 第六百二十六条第四項第二号 (Article 626, paragraph (4), item (ii)), art-626/par-4/item-2 — https://japanlaw.org/en/companies-act/art-626/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-2
- art-626/par-4: 第二号から第四号まで → 会社法 第六百二十六条第四項第三号 (Article 626, paragraph (4), item (iii)), art-626/par-4/item-3 — https://japanlaw.org/en/companies-act/art-626/par-4/item-3 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-3
- art-626/par-4: 第二号から第四号まで → 会社法 第六百二十六条第四項第四号 (Article 626, paragraph (4), item (iv)), art-626/par-4/item-4 — https://japanlaw.org/en/companies-act/art-626/par-4/item-4 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-4
- art-626/par-4/item-4: 前二号 → 会社法 第六百二十六条第四項第二号 (Article 626, paragraph (4), item (ii)), art-626/par-4/item-2 — https://japanlaw.org/en/companies-act/art-626/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-2
- art-626/par-4/item-4: 前二号 → 会社法 第六百二十六条第四項第三号 (Article 626, paragraph (4), item (iii)), art-626/par-4/item-3 — https://japanlaw.org/en/companies-act/art-626/par-4/item-3 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-3

## Cited by

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

- 会社法 第六百二十六条第二項（出資の払戻し又は持分の払戻しを行う場合の資本金の額の減少） — https://japanlaw.org/en/companies-act/art-626/par-2 · https://japanlaw.org/l/417AC0000000086/art-626/par-2
- 会社法 第六百二十六条第三項（出資の払戻し又は持分の払戻しを行う場合の資本金の額の減少） — https://japanlaw.org/en/companies-act/art-626/par-3 · https://japanlaw.org/l/417AC0000000086/art-626/par-3
- 会社法 第六百二十六条第四項（出資の払戻し又は持分の払戻しを行う場合の資本金の額の減少） — https://japanlaw.org/en/companies-act/art-626/par-4 · https://japanlaw.org/l/417AC0000000086/art-626/par-4
- 会社法 第六百二十六条第四項第四号（出資の払戻し又は持分の払戻しを行う場合の資本金の額の減少） — https://japanlaw.org/en/companies-act/art-626/par-4/item-4 · https://japanlaw.org/l/417AC0000000086/art-626/par-4/item-4
- 会社法 第六百三十二条第二項（出資の払戻しの制限） — https://japanlaw.org/en/companies-act/art-632/par-2 · https://japanlaw.org/l/417AC0000000086/art-632/par-2
- 租税特別措置法 第七十条の七第三項第十一号（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-3/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-11
- 租税特別措置法 第七十条の七の二第三項第十一号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-3/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-11

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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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17