# 会社法 / Companies Act — 第四百四十五条 (Article 445) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-445. 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: 第四百四十五条 (Article 445)（資本金の額及び準備金の額） — address `art-445` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-445 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-445 - 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. --- ### 第四百四十五条（資本金の額及び準備金の額） — (Amounts of Stated Capital and Amounts of Reserves) caption: Ministry of Justice translation — Japanese Law Translation Database System art-445 · https://japanlaw.org/ja/companies-act/art-445 · https://japanlaw.org/l/417AC0000000086/art-445 **第一項** 株式会社の資本金の額は、この法律に別段の定めがある場合を除き、設立又は株式の発行に際して株主となる者が当該株式会社に対して払込み又は給付をした財産の額とする。 art-445/par-1 · https://japanlaw.org/ja/companies-act/art-445/par-1 · https://japanlaw.org/l/417AC0000000086/art-445/par-1 Unless it is otherwise provided for in this Act, the amount of stated capital of a stock company is the amount of properties contributed by persons who become shareholders at the incorporation or share issue. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の払込み又は給付に係る額の二分の一を超えない額は、資本金として計上しないことができる。 art-445/par-2 · https://japanlaw.org/ja/companies-act/art-445/par-2 · https://japanlaw.org/l/417AC0000000086/art-445/par-2 The amount not exceeding half of the amount of the contribution under the preceding paragraph may not be recorded as stated capital. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の規定により資本金として計上しないこととした額は、資本準備金として計上しなければならない。 art-445/par-3 · https://japanlaw.org/ja/companies-act/art-445/par-3 · https://japanlaw.org/l/417AC0000000086/art-445/par-3 The amount not recorded as stated capital pursuant to the provisions of the preceding paragraph must be recorded as capital reserves. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 剰余金の配当をする場合には、株式会社は、法務省令で定めるところにより、当該剰余金の配当により減少する剰余金の額に十分の一を乗じて得た額を資本準備金又は利益準備金（以下「準備金」と総称する。）として計上しなければならない。 art-445/par-4 · https://japanlaw.org/ja/companies-act/art-445/par-4 · https://japanlaw.org/l/417AC0000000086/art-445/par-4 If a stock company pays dividends of surplus, it must record an amount equivalent to one tenth of the amount of the deduction from surplus as a result of the payment of relevant dividends of surplus as capital reserves or retained earnings reserves (hereinafter referred to as "reserves"), pursuant to the provisions of Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 合併、吸収分割、新設分割、株式交換、株式移転又は株式交付に際して資本金又は準備金として計上すべき額については、法務省令で定める。 art-445/par-5 · https://japanlaw.org/ja/companies-act/art-445/par-5 · https://japanlaw.org/l/417AC0000000086/art-445/par-5 The amount to be recorded as stated capital or reserves at mergers, absorption-type company splits, incorporation-type company splits, share exchanges, share transfers or partial share exchanges is prescribed by Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System **第六項** 定款又は株主総会の決議による第三百六十一条第一項第三号、第四号若しくは第五号ロに掲げる事項についての定め又は報酬委員会による第四百九条第三項第三号、第四号若しくは第五号ロに定める事項についての決定に基づく株式の発行により資本金又は準備金として計上すべき額については、法務省令で定める。 art-445/par-6 · https://japanlaw.org/ja/companies-act/art-445/par-6 · https://japanlaw.org/l/417AC0000000086/art-445/par-6 The amount to be recorded as stated capital or reserves from issuing shares pursuant provisions on the matters set forth in Article 361, paragraph (1), item (iii), item (iv), or item (v),(b) pursuant to the articles of incorporation or a resolution of the shareholders meeting or pursuant to a decision by the remuneration committee on the matters provided in Article 409, paragraph (3), item (iii), item (iv) or item (v),(b) is prescribed by Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-445/par-2: 前項 → 会社法 第四百四十五条第一項 (Article 445, paragraph (1)), art-445/par-1 — https://japanlaw.org/ja/companies-act/art-445/par-1 · https://japanlaw.org/l/417AC0000000086/art-445/par-1 - art-445/par-3: 前項 → 会社法 第四百四十五条第二項 (Article 445, paragraph (2)), art-445/par-2 — https://japanlaw.org/ja/companies-act/art-445/par-2 · https://japanlaw.org/l/417AC0000000086/art-445/par-2 - art-445/par-6: 第三百六十一条第一項第三号 → 会社法 第三百六十一条第一項第三号 (Article 361, paragraph (1), item (iii)), art-361/par-1/item-3 — https://japanlaw.org/ja/companies-act/art-361/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-3 - art-445/par-6: 第四号 → 会社法 第三百六十一条第一項第四号 (Article 361, paragraph (1), item (iv)), art-361/par-1/item-4 — https://japanlaw.org/ja/companies-act/art-361/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-4 - art-445/par-6: 第五号 → 会社法 第三百六十一条第一項第五号 (Article 361, paragraph (1), item (v)), art-361/par-1/item-5 — https://japanlaw.org/ja/companies-act/art-361/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-361/par-1/item-5 - art-445/par-6: 第四百九条第三項第三号 → 会社法 第四百九条第三項第三号 (Article 409, paragraph (3), item (iii)), art-409/par-3/item-3 — https://japanlaw.org/ja/companies-act/art-409/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-409/par-3/item-3 - art-445/par-6: 第四号 → 会社法 第四百九条第三項第四号 (Article 409, paragraph (3), item (iv)), art-409/par-3/item-4 — https://japanlaw.org/ja/companies-act/art-409/par-3/item-4 · https://japanlaw.org/l/417AC0000000086/art-409/par-3/item-4 - art-445/par-6: 第五号 → 会社法 第四百九条第三項第五号 (Article 409, paragraph (3), item (v)), art-409/par-3/item-5 — https://japanlaw.org/ja/companies-act/art-409/par-3/item-5 · https://japanlaw.org/l/417AC0000000086/art-409/par-3/item-5 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 会社法 第四百四十五条第二項（資本金の額及び準備金の額） — https://japanlaw.org/ja/companies-act/art-445/par-2 · https://japanlaw.org/l/417AC0000000086/art-445/par-2 - 会社法 第四百四十五条第三項（資本金の額及び準備金の額） — https://japanlaw.org/ja/companies-act/art-445/par-3 · https://japanlaw.org/l/417AC0000000086/art-445/par-3 - 会社法 第七百九十二条第一項（剰余金の配当等に関する特則） — https://japanlaw.org/ja/companies-act/art-792/par-1 · https://japanlaw.org/l/417AC0000000086/art-792/par-1 - 会社法 第八百十二条第一項（剰余金の配当等に関する特則） — https://japanlaw.org/ja/companies-act/art-812/par-1 · https://japanlaw.org/l/417AC0000000086/art-812/par-1 - 会社法 第九百七十六条第一項第二十五号（過料に処すべき行為） — https://japanlaw.org/ja/companies-act/art-976/par-1/item-25 · https://japanlaw.org/l/417AC0000000086/art-976/par-1/item-25 - 銀行法 第十八条第一項（資本準備金及び利益準備金の額） — https://japanlaw.org/ja/banking-act/art-18/par-1 · https://japanlaw.org/l/356AC0000000059/art-18/par-1 --- ## 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