# 会社法 / Companies Act — 第四百五十九条 (Article 459) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-459. 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: 第四百五十九条 (Article 459)（剰余金の配当等を取締役会が決定する旨の定款の定め） — address `art-459` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-459 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-459 - 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. --- ### 第四百五十九条（剰余金の配当等を取締役会が決定する旨の定款の定め） — (Provisions of Articles of Incorporation That Board of Directors Determines Dividends of Surplus) caption: Ministry of Justice translation — Japanese Law Translation Database System art-459 · https://japanlaw.org/ja/companies-act/art-459 · https://japanlaw.org/l/417AC0000000086/art-459 **第一項** 会計監査人設置会社（取締役（監査等委員会設置会社にあっては、監査等委員である取締役以外の取締役）の任期の末日が選任後一年以内に終了する事業年度のうち最終のものに関する定時株主総会の終結の日後の日であるもの及び監査役設置会社であって監査役会設置会社でないものを除く。）は、次に掲げる事項を取締役会（第二号に掲げる事項については第四百三十六条第三項の取締役会に限る。）が定めることができる旨を定款で定めることができる。 art-459/par-1 · https://japanlaw.org/ja/companies-act/art-459/par-1 · https://japanlaw.org/l/417AC0000000086/art-459/par-1 A company with financial auditor (excluding companies for which the last day of the term of office of directors (directors other than directors who are audit and supervisory committee members for a company with company audit and supervisory committee) falls on a day after the day of the conclusion of the annual shareholders meeting for the last business year ending within one year from the time of their election, and companies with company auditor that are not companies with board of company auditors) may provide in the articles of incorporation that the board of directors (for matters set forth in item (ii), limited to the board of directors under Article 436, paragraph (3)) may decide the following matters: Ministry of Justice translation — Japanese Law Translation Database System **一** 第百六十条第一項の規定による決定をする場合以外の場合における第百五十六条第一項各号に掲げる事項 art-459/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-459/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-459/par-1/item-1 the matters set forth in each item of Article 156, paragraph (1) in cases other than cases where a decision pursuant to the provisions of Article 160, paragraph (1) is made; Ministry of Justice translation — Japanese Law Translation Database System **二** 第四百四十九条第一項第二号に該当する場合における第四百四十八条第一項第一号及び第三号に掲げる事項 art-459/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-459/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-459/par-1/item-2 the matters set forth in Article 448, paragraph (1), items (i) and (iii) in cases that fall under Article 449, paragraph (1), item (ii); Ministry of Justice translation — Japanese Law Translation Database System **三** 第四百五十二条後段の事項 art-459/par-1/item-3 · https://japanlaw.org/ja/companies-act/art-459/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-459/par-1/item-3 the matters set forth in the second sentence of Article 452; and Ministry of Justice translation — Japanese Law Translation Database System **四** 第四百五十四条第一項各号及び同条第四項各号に掲げる事項。ただし、配当財産が金銭以外の財産であり、かつ、株主に対して金銭分配請求権を与えないこととする場合を除く。 art-459/par-1/item-4 · https://japanlaw.org/ja/companies-act/art-459/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-459/par-1/item-4 the matters set forth in each item of Article 454, paragraph (1) and each item of paragraph (4) of that Article; provided, however, that the cases where the dividend property consists of property other than monies and no right to demand distribution of monies are granted to shareholders are excluded. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の規定による定款の定めは、最終事業年度に係る計算書類が法令及び定款に従い株式会社の財産及び損益の状況を正しく表示しているものとして法務省令で定める要件に該当する場合に限り、その効力を有する。 art-459/par-2 · https://japanlaw.org/ja/companies-act/art-459/par-2 · https://japanlaw.org/l/417AC0000000086/art-459/par-2 The provisions of the articles of incorporation pursuant to the provisions of the preceding paragraph are effective only if the financial statements for the most recent business year satisfy the requirements prescribed by Ministry of Justice Order as accurately indicating the status of the assets and profits and losses of a stock company in compliance with laws and regulations and the articles of incorporation. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第一項の規定による定款の定めがある場合における第四百四十九条第一項第一号の規定の適用については、同号中「定時株主総会」とあるのは、「定時株主総会又は第四百三十六条第三項の取締役会」とする。 art-459/par-3 · https://japanlaw.org/ja/companies-act/art-459/par-3 · https://japanlaw.org/l/417AC0000000086/art-459/par-3 For the purpose of the application of the provisions of Article 449, paragraph (1), item (i) if there are provisions in the articles of incorporation pursuant to the provisions of paragraph (1), the term "annual shareholders meeting" in that item is deemed to be replaced with "annual shareholders meeting or board of directors under Article 436, paragraph (3)". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-459/par-1: 第二号 → 会社法 第四百五十九条第一項第二号 (Article 459, paragraph (1), item (ii)), art-459/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-459/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-459/par-1/item-2 - art-459/par-1: 第四百三十六条第三項 → 会社法 第四百三十六条第三項 (Article 436, paragraph (3)), art-436/par-3 — https://japanlaw.org/ja/companies-act/art-436/par-3 · https://japanlaw.org/l/417AC0000000086/art-436/par-3 - art-459/par-1/item-1: 第百六十条第一項 → 会社法 第百六十条第一項 (Article 160, paragraph (1)), art-160/par-1 — https://japanlaw.org/ja/companies-act/art-160/par-1 · https://japanlaw.org/l/417AC0000000086/art-160/par-1 - art-459/par-1/item-1: 第百五十六条第一項 → 会社法 第百五十六条第一項 (Article 156, paragraph (1)), art-156/par-1 — https://japanlaw.org/ja/companies-act/art-156/par-1 · https://japanlaw.org/l/417AC0000000086/art-156/par-1 - art-459/par-1/item-2: 第四百四十九条第一項第二号 → 会社法 第四百四十九条第一項第二号 (Article 449, paragraph (1), item (ii)), art-449/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-449/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-449/par-1/item-2 - art-459/par-1/item-2: 第四百四十八条第一項第一号 → 会社法 第四百四十八条第一項第一号 (Article 448, paragraph (1), item (i)), art-448/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-448/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-448/par-1/item-1 - art-459/par-1/item-2: 第三号 → 会社法 第四百四十八条第一項第三号 (Article 448, paragraph (1), item (iii)), art-448/par-1/item-3 — https://japanlaw.org/ja/companies-act/art-448/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-448/par-1/item-3 - art-459/par-1/item-3: 第四百五十二条 → 会社法 第四百五十二条 (Article 452), art-452 — https://japanlaw.org/ja/companies-act/art-452 · https://japanlaw.org/l/417AC0000000086/art-452 - art-459/par-1/item-4: 第四百五十四条第一項 → 会社法 第四百五十四条第一項 (Article 454, paragraph (1)), art-454/par-1 — https://japanlaw.org/ja/companies-act/art-454/par-1 · https://japanlaw.org/l/417AC0000000086/art-454/par-1 - art-459/par-1/item-4: 同条第四項 → 会社法 第四百五十四条第四項 (Article 454, paragraph (4)), art-454/par-4 — https://japanlaw.org/ja/companies-act/art-454/par-4 · https://japanlaw.org/l/417AC0000000086/art-454/par-4 - art-459/par-2: 前項 → 会社法 第四百五十九条第一項 (Article 459, paragraph (1)), art-459/par-1 — https://japanlaw.org/ja/companies-act/art-459/par-1 · https://japanlaw.org/l/417AC0000000086/art-459/par-1 - art-459/par-3: 第一項 → 会社法 第四百五十九条第一項 (Article 459, paragraph (1)), art-459/par-1 — https://japanlaw.org/ja/companies-act/art-459/par-1 · https://japanlaw.org/l/417AC0000000086/art-459/par-1 - art-459/par-3: 第四百四十九条第一項第一号 → 会社法 第四百四十九条第一項第一号 (Article 449, paragraph (1), item (i)), art-449/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-449/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-449/par-1/item-1 - art-459/par-3: 第四百三十六条第三項 → 会社法 第四百三十六条第三項 (Article 436, paragraph (3)), art-436/par-3 — https://japanlaw.org/ja/companies-act/art-436/par-3 · https://japanlaw.org/l/417AC0000000086/art-436/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 会社法 第四百五十九条第一項（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 · https://japanlaw.org/l/417AC0000000086/art-459/par-1 - 会社法 第四百五十九条第二項（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-2 · https://japanlaw.org/l/417AC0000000086/art-459/par-2 - 会社法 第四百五十九条第三項（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-3 · https://japanlaw.org/l/417AC0000000086/art-459/par-3 - 会社法 第四百六十条第一項（株主の権利の制限） — https://japanlaw.org/ja/companies-act/art-460/par-1 · https://japanlaw.org/l/417AC0000000086/art-460/par-1 - 所得税法 附則第四条第二項（配当所得に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-4/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-4/par-2 - 所得税法 附則第五条第二項（配当等とみなす金額に関する経過措置） — https://japanlaw.org/ja/income-tax-act/suppl-4181-10/art-5/par-2 · https://japanlaw.org/l/340AC0000000033/suppl-4181-10/art-5/par-2 - 法人税法 附則第二十六条第一項（受取配当等の益金不算入等に関する経過措置） — https://japanlaw.org/ja/corporation-tax-act/suppl-4181-10/art-26/par-1 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-26/par-1 - 租税特別措置法 附則第九十条第六項（株式等に係る譲渡所得等の課税の特例に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4181-10/art-90/par-6 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-90/par-6 --- ## 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