# 会社法 / Companies Act — 第六百六十八条 (Article 668) - 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: 第六百六十八条 (Article 668)（財産の処分の方法） — address `art-668` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-668 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-668 - 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. --- ### 第六百六十八条（財産の処分の方法） — (Method to Dispose of Assets) caption: Ministry of Justice translation — Japanese Law Translation Database System art-668 · https://japanlaw.org/en/companies-act/art-668 · https://japanlaw.org/l/417AC0000000086/art-668 **第一項** 持分会社（合名会社及び合資会社に限る。以下この節において同じ。）は、定款又は総社員の同意によって、当該持分会社が第六百四十一条第一号から第三号までに掲げる事由によって解散した場合における当該持分会社の財産の処分の方法を定めることができる。 art-668/par-1 · https://japanlaw.org/en/companies-act/art-668/par-1 · https://japanlaw.org/l/417AC0000000086/art-668/par-1 A membership company (limited to a general partnership company and a limited partnership company; hereinafter the same applies in this Section) may prescribe, by the articles of incorporation or by the consent of all members, the method of the disposition of the assets of relevant membership company if relevant membership company is dissolved on the grounds set forth in Article 641, items (i) through (iii). Ministry of Justice translation — Japanese Law Translation Database System **第二項** 第二節から前節までの規定は、前項の財産の処分の方法を定めた持分会社については、適用しない。 art-668/par-2 · https://japanlaw.org/en/companies-act/art-668/par-2 · https://japanlaw.org/l/417AC0000000086/art-668/par-2 The provisions of Section 2 through the immediately preceding Section do not apply to membership companies that have prescribed the method of the disposition of assets under the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-668/par-1: 第六百四十一条第一号から第三号まで → 会社法 第六百四十一条第一項第一号 (Article 641, paragraph (1), item (i)), art-641/par-1/item-1 — https://japanlaw.org/en/companies-act/art-641/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-641/par-1/item-1 - art-668/par-1: 第六百四十一条第一号から第三号まで → 会社法 第六百四十一条第一項第二号 (Article 641, paragraph (1), item (ii)), art-641/par-1/item-2 — https://japanlaw.org/en/companies-act/art-641/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-641/par-1/item-2 - art-668/par-1: 第六百四十一条第一号から第三号まで → 会社法 第六百四十一条第一項第三号 (Article 641, paragraph (1), item (iii)), art-641/par-1/item-3 — https://japanlaw.org/en/companies-act/art-641/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-641/par-1/item-3 - art-668/par-2: 前項 → 会社法 第六百六十八条第一項 (Article 668, paragraph (1)), art-668/par-1 — https://japanlaw.org/en/companies-act/art-668/par-1 · https://japanlaw.org/l/417AC0000000086/art-668/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 会社法 第六百六十八条第二項（財産の処分の方法） — https://japanlaw.org/en/companies-act/art-668/par-2 · https://japanlaw.org/l/417AC0000000086/art-668/par-2 - 会社法 第六百六十九条第一項（財産目録等の作成） — https://japanlaw.org/en/companies-act/art-669/par-1 · https://japanlaw.org/l/417AC0000000086/art-669/par-1 - 会社法 第六百六十九条第二項（財産目録等の作成） — https://japanlaw.org/en/companies-act/art-669/par-2 · https://japanlaw.org/l/417AC0000000086/art-669/par-2 - 会社法 第六百七十条第一項（債権者の異議） — https://japanlaw.org/en/companies-act/art-670/par-1 · https://japanlaw.org/l/417AC0000000086/art-670/par-1 - 会社法 第六百七十条第二項第一号（債権者の異議） — https://japanlaw.org/en/companies-act/art-670/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-670/par-2/item-1 - 会社法 第六百七十一条第一項（持分の差押債権者の同意等） — https://japanlaw.org/en/companies-act/art-671/par-1 · https://japanlaw.org/l/417AC0000000086/art-671/par-1 - 会社法 第六百七十二条第一項 — https://japanlaw.org/en/companies-act/art-672/par-1 · https://japanlaw.org/l/417AC0000000086/art-672/par-1 - 会社法 第九百二十九条第一項第二号（清算結了の登記） — https://japanlaw.org/en/companies-act/art-929/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-929/par-1/item-2 - 社会保険労務士法 第二十五条の二十五第二項（一般社団法人及び一般財団法人に関する法律及び会社法の準用等） — https://japanlaw.org/en/labor-and-social-security-attorney-act/art-25-25/par-2 · https://japanlaw.org/l/343AC1000000089/art-25-25/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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17