# 会社法 / Companies Act — 第四百五十二条 (Article 452) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-452. 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: 第四百五十二条 (Article 452) — address `art-452` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-452 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-452 - 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. --- ### 第四百五十二条 art-452 · https://japanlaw.org/ja/companies-act/art-452 · https://japanlaw.org/l/417AC0000000086/art-452 **第一項** 株式会社は、株主総会の決議によって、損失の処理、任意積立金の積立てその他の剰余金の処分（前目に定めるもの及び剰余金の配当その他株式会社の財産を処分するものを除く。）をすることができる。この場合においては、当該剰余金の処分の額その他の法務省令で定める事項を定めなければならない。 art-452/par-1 · https://japanlaw.org/ja/companies-act/art-452/par-1 · https://japanlaw.org/l/417AC0000000086/art-452/par-1 A stock company may, by a resolution at a shareholders meeting, make the appropriation of its surplus, including, but not limited to, the disposition of loss and funding of voluntary reserves (excluding those provided for in the preceding Division and those which dispose of the property of the stock company, including, but not limited to, dividends of surplus). In these cases, the stock company must decide on the amount of relevant appropriation of surplus and other matters prescribed by Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 4 provisions cite this one. No official source publishes this direction. - 会社法 第四百五十九条第一項第三号（剰余金の配当等を取締役会が決定する旨の定款の定め） — https://japanlaw.org/ja/companies-act/art-459/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-459/par-1/item-3 - 地方税法 第二十三条第一項第四号の二イ（３）（道府県民税に関する用語の意義） — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4-2/sub-1/sub2-3 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4-2/sub-1/sub2-3 - 地方税法 第七十二条の二十一第一項第三号（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-3 - 地方税法 第二百九十二条第一項第四号の二イ（３）（市町村民税に関する用語の意義） — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4-2/sub-1/sub2-3 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4-2/sub-1/sub2-3 --- ## 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