# 会社法 / Companies Act — 第四百六十一条 (Article 461) - 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: 第四百六十一条 (Article 461)（配当等の制限） — address `art-461` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-461 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-461 - 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. --- ### 第四百六十一条（配当等の制限） — (Restriction on Dividends) caption: Ministry of Justice translation — Japanese Law Translation Database System art-461 · https://japanlaw.org/ja/companies-act/art-461 · https://japanlaw.org/l/417AC0000000086/art-461 **第一項** 次に掲げる行為により株主に対して交付する金銭等（当該株式会社の株式を除く。以下この節において同じ。）の帳簿価額の総額は、当該行為がその効力を生ずる日における分配可能額を超えてはならない。 art-461/par-1 · https://japanlaw.org/ja/companies-act/art-461/par-1 · https://japanlaw.org/l/417AC0000000086/art-461/par-1 The total book value of the monies, etc. (excluding shares of the relevant stock company; hereinafter the same applies in this Section) delivered to shareholders as a result of the following acts may not exceed the distributable amount as at the day on which relevant act takes effect: Ministry of Justice translation — Japanese Law Translation Database System **一** 第百三十八条第一号ハ又は第二号ハの請求に応じて行う当該株式会社の株式の買取り art-461/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-461/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-461/par-1/item-1 the purchase of shares of relevant stock company in response to a demand under Article 138, item (i), (c) or item (ii), (c) of the same Article; Ministry of Justice translation — Japanese Law Translation Database System **二** 第百五十六条第一項の規定による決定に基づく当該株式会社の株式の取得（第百六十三条に規定する場合又は第百六十五条第一項に規定する場合における当該株式会社による株式の取得に限る。） art-461/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-461/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-461/par-1/item-2 the acquisition of shares of relevant stock company based on a decision pursuant to the provisions of Article 156, paragraph (1) (limited to acquisitions of shares by relevant stock company in the cases provided for in Article 163 or Article 165, paragraph (1)); Ministry of Justice translation — Japanese Law Translation Database System **三** 第百五十七条第一項の規定による決定に基づく当該株式会社の株式の取得 art-461/par-1/item-3 · https://japanlaw.org/ja/companies-act/art-461/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-461/par-1/item-3 the acquisition of shares of relevant stock company based on a decision pursuant to the provisions of Article 157, paragraph (1); Ministry of Justice translation — Japanese Law Translation Database System **四** 第百七十三条第一項の規定による当該株式会社の株式の取得 art-461/par-1/item-4 · https://japanlaw.org/ja/companies-act/art-461/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-461/par-1/item-4 the acquisition of shares of relevant stock company pursuant to the provisions of Article 173, paragraph (1); Ministry of Justice translation — Japanese Law Translation Database System **五** 第百七十六条第一項の規定による請求に基づく当該株式会社の株式の買取り art-461/par-1/item-5 · https://japanlaw.org/ja/companies-act/art-461/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-461/par-1/item-5 the purchase of shares of relevant stock company based on a request pursuant to the provisions of Article 176, paragraph (1); Ministry of Justice translation — Japanese Law Translation Database System **六** 第百九十七条第三項の規定による当該株式会社の株式の買取り art-461/par-1/item-6 · https://japanlaw.org/ja/companies-act/art-461/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-461/par-1/item-6 the purchase of shares of relevant stock company pursuant to the provisions of Article 197, paragraph (3); Ministry of Justice translation — Japanese Law Translation Database System **七** 第二百三十四条第四項（第二百三十五条第二項において準用する場合を含む。）の規定による当該株式会社の株式の買取り art-461/par-1/item-7 · https://japanlaw.org/ja/companies-act/art-461/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-461/par-1/item-7 the purchase of shares of relevant stock company pursuant to the provisions of Article 234, paragraph (4) (including the cases where applied mutatis mutandis pursuant to Article 235, paragraph (2)); or Ministry of Justice translation — Japanese Law Translation Database System **八** 剰余金の配当 art-461/par-1/item-8 · https://japanlaw.org/ja/companies-act/art-461/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-461/par-1/item-8 dividend of surplus. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項に規定する「分配可能額」とは、第一号及び第二号に掲げる額の合計額から第三号から第六号までに掲げる額の合計額を減じて得た額をいう（以下この節において同じ。）。 art-461/par-2 · https://japanlaw.org/ja/companies-act/art-461/par-2 · https://japanlaw.org/l/417AC0000000086/art-461/par-2 The "distributable amount" provided for in the preceding paragraph means the amount obtained by subtracting the sum of the amounts set forth in items (iii) through (vi) from the sum set forth in item (i) and item (ii) (hereinafter the same applies in this Section): Ministry of Justice translation — Japanese Law Translation Database System **一** 剰余金の額 art-461/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-461/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-1 the amount of surplus; Ministry of Justice translation — Japanese Law Translation Database System **二** 臨時計算書類につき第四百四十一条第四項の承認（同項ただし書に規定する場合にあっては、同条第三項の承認）を受けた場合における次に掲げる額 art-461/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-461/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-2 the amounts set forth below if the approval under Article 441, paragraph (4) (or the approval under paragraph (3) of that Article in the cases provided for in the proviso to that paragraph) is obtained for the provisional financial statements: Ministry of Justice translation — Japanese Law Translation Database System **イ** 第四百四十一条第一項第二号の期間の利益の額として法務省令で定める各勘定科目に計上した額の合計額 art-461/par-2/item-2/sub-1 · https://japanlaw.org/ja/companies-act/art-461/par-2/item-2/sub-1 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-2/sub-1 the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order as the amount of profits during the period under Article 441, paragraph (1), item (ii); and Ministry of Justice translation — Japanese Law Translation Database System **ロ** 第四百四十一条第一項第二号の期間内に自己株式を処分した場合における当該自己株式の対価の額 art-461/par-2/item-2/sub-2 · https://japanlaw.org/ja/companies-act/art-461/par-2/item-2/sub-2 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-2/sub-2 if treasury shares are disposed of during the period under Article 441, paragraph (1), item (ii), the amount of the value received in exchange for relevant treasury shares; Ministry of Justice translation — Japanese Law Translation Database System **三** 自己株式の帳簿価額 art-461/par-2/item-3 · https://japanlaw.org/ja/companies-act/art-461/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-3 the book value of treasury shares; Ministry of Justice translation — Japanese Law Translation Database System **四** 最終事業年度の末日後に自己株式を処分した場合における当該自己株式の対価の額 art-461/par-2/item-4 · https://japanlaw.org/ja/companies-act/art-461/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-4 if treasury shares are disposed of after the last day of the most recent business year, the amount of the value received in exchange for relevant treasury shares; Ministry of Justice translation — Japanese Law Translation Database System **五** 第二号に規定する場合における第四百四十一条第一項第二号の期間の損失の額として法務省令で定める各勘定科目に計上した額の合計額 art-461/par-2/item-5 · https://japanlaw.org/ja/companies-act/art-461/par-2/item-5 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-5 in the cases provided for in item (ii), the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order as the amount of losses during the period under Article 441, paragraph (1), item (ii); and Ministry of Justice translation — Japanese Law Translation Database System **六** 前三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 art-461/par-2/item-6 · https://japanlaw.org/ja/companies-act/art-461/par-2/item-6 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-6 beyond what is set forth in the preceding three items, the sum of the amounts recorded in each account title prescribed by Ministry of Justice Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-461/par-1/item-1: 第百三十八条第一号 → 会社法 第百三十八条第一項第一号 (Article 138, paragraph (1), item (i)), art-138/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-138/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-138/par-1/item-1 - art-461/par-1/item-1: 第二号 → 会社法 第百三十八条第一項第二号 (Article 138, paragraph (1), item (ii)), art-138/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-138/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-138/par-1/item-2 - art-461/par-1/item-2: 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-461/par-1/item-2: 第百六十三条 → 会社法 第百六十三条 (Article 163), art-163 — https://japanlaw.org/ja/companies-act/art-163 · https://japanlaw.org/l/417AC0000000086/art-163 - art-461/par-1/item-2: 第百六十五条第一項 → 会社法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/companies-act/art-165/par-1 · https://japanlaw.org/l/417AC0000000086/art-165/par-1 - art-461/par-1/item-3: 第百五十七条第一項 → 会社法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/ja/companies-act/art-157/par-1 · https://japanlaw.org/l/417AC0000000086/art-157/par-1 - art-461/par-1/item-4: 第百七十三条第一項 → 会社法 第百七十三条第一項 (Article 173, paragraph (1)), art-173/par-1 — https://japanlaw.org/ja/companies-act/art-173/par-1 · https://japanlaw.org/l/417AC0000000086/art-173/par-1 - art-461/par-1/item-5: 第百七十六条第一項 → 会社法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/ja/companies-act/art-176/par-1 · https://japanlaw.org/l/417AC0000000086/art-176/par-1 - art-461/par-1/item-6: 第百九十七条第三項 → 会社法 第百九十七条第三項 (Article 197, paragraph (3)), art-197/par-3 — https://japanlaw.org/ja/companies-act/art-197/par-3 · https://japanlaw.org/l/417AC0000000086/art-197/par-3 - art-461/par-1/item-7: 第二百三十四条第四項 → 会社法 第二百三十四条第四項 (Article 234, paragraph (4)), art-234/par-4 — https://japanlaw.org/ja/companies-act/art-234/par-4 · https://japanlaw.org/l/417AC0000000086/art-234/par-4 - art-461/par-1/item-7: 第二百三十五条第二項 → 会社法 第二百三十五条第二項 (Article 235, paragraph (2)), art-235/par-2 — https://japanlaw.org/ja/companies-act/art-235/par-2 · https://japanlaw.org/l/417AC0000000086/art-235/par-2 - art-461/par-2: 前項 → 会社法 第四百六十一条第一項 (Article 461, paragraph (1)), art-461/par-1 — https://japanlaw.org/ja/companies-act/art-461/par-1 · https://japanlaw.org/l/417AC0000000086/art-461/par-1 - art-461/par-2: 第一号 → 会社法 第四百六十一条第二項第一号 (Article 461, paragraph (2), item (i)), art-461/par-2/item-1 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-1 - art-461/par-2: 第二号 → 会社法 第四百六十一条第二項第二号 (Article 461, paragraph (2), item (ii)), art-461/par-2/item-2 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-2 - art-461/par-2: 第三号から第六号まで → 会社法 第四百六十一条第二項第三号 (Article 461, paragraph (2), item (iii)), art-461/par-2/item-3 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-3 - art-461/par-2: 第三号から第六号まで → 会社法 第四百六十一条第二項第四号 (Article 461, paragraph (2), item (iv)), art-461/par-2/item-4 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-4 - art-461/par-2: 第三号から第六号まで → 会社法 第四百六十一条第二項第五号 (Article 461, paragraph (2), item (v)), art-461/par-2/item-5 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-5 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-5 - art-461/par-2: 第三号から第六号まで → 会社法 第四百六十一条第二項第六号 (Article 461, paragraph (2), item (vi)), art-461/par-2/item-6 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-6 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-6 - art-461/par-2/item-2: 第四百四十一条第四項 → 会社法 第四百四十一条第四項 (Article 441, paragraph (4)), art-441/par-4 — https://japanlaw.org/ja/companies-act/art-441/par-4 · https://japanlaw.org/l/417AC0000000086/art-441/par-4 - art-461/par-2/item-2: 同条第三項 → 会社法 第四百四十一条第三項 (Article 441, paragraph (3)), art-441/par-3 — https://japanlaw.org/ja/companies-act/art-441/par-3 · https://japanlaw.org/l/417AC0000000086/art-441/par-3 - art-461/par-2/item-2/sub-1: 第四百四十一条第一項第二号 → 会社法 第四百四十一条第一項第二号 (Article 441, paragraph (1), item (ii)), art-441/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-441/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-1/item-2 - art-461/par-2/item-2/sub-2: 第四百四十一条第一項第二号 → 会社法 第四百四十一条第一項第二号 (Article 441, paragraph (1), item (ii)), art-441/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-441/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-1/item-2 - art-461/par-2/item-5: 第二号 → 会社法 第四百六十一条第二項第二号 (Article 461, paragraph (2), item (ii)), art-461/par-2/item-2 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-2 - art-461/par-2/item-5: 第四百四十一条第一項第二号 → 会社法 第四百四十一条第一項第二号 (Article 441, paragraph (1), item (ii)), art-441/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-441/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-441/par-1/item-2 - art-461/par-2/item-6: 前三号 → 会社法 第四百六十一条第二項第三号 (Article 461, paragraph (2), item (iii)), art-461/par-2/item-3 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-3 - art-461/par-2/item-6: 前三号 → 会社法 第四百六十一条第二項第四号 (Article 461, paragraph (2), item (iv)), art-461/par-2/item-4 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-4 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-4 - art-461/par-2/item-6: 前三号 → 会社法 第四百六十一条第二項第五号 (Article 461, paragraph (2), item (v)), art-461/par-2/item-5 — https://japanlaw.org/ja/companies-act/art-461/par-2/item-5 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-5 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 会社法 第百六十六条第一項（取得の請求） — https://japanlaw.org/ja/companies-act/art-166/par-1 · https://japanlaw.org/l/417AC0000000086/art-166/par-1 - 会社法 第百七十条第五項（効力の発生等） — https://japanlaw.org/ja/companies-act/art-170/par-5 · https://japanlaw.org/l/417AC0000000086/art-170/par-5 - 会社法 第四百六十一条第二項（配当等の制限） — https://japanlaw.org/ja/companies-act/art-461/par-2 · https://japanlaw.org/l/417AC0000000086/art-461/par-2 - 会社法 第四百六十一条第二項第五号（配当等の制限） — https://japanlaw.org/ja/companies-act/art-461/par-2/item-5 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-5 - 会社法 第四百六十一条第二項第六号（配当等の制限） — https://japanlaw.org/ja/companies-act/art-461/par-2/item-6 · https://japanlaw.org/l/417AC0000000086/art-461/par-2/item-6 - 会社法 第四百六十二条第一項（剰余金の配当等に関する責任） — https://japanlaw.org/ja/companies-act/art-462/par-1 · https://japanlaw.org/l/417AC0000000086/art-462/par-1 - 会社法 第四百六十二条第一項第一号（剰余金の配当等に関する責任） — https://japanlaw.org/ja/companies-act/art-462/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-462/par-1/item-1 - 会社法 第四百六十二条第一項第二号（剰余金の配当等に関する責任） — https://japanlaw.org/ja/companies-act/art-462/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-462/par-1/item-2 - 会社法 第四百六十二条第一項第三号（剰余金の配当等に関する責任） — https://japanlaw.org/ja/companies-act/art-462/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-462/par-1/item-3 - 会社法 第四百六十二条第一項第四号（剰余金の配当等に関する責任） — https://japanlaw.org/ja/companies-act/art-462/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-462/par-1/item-4 - 会社法 第四百六十二条第一項第五号（剰余金の配当等に関する責任） — https://japanlaw.org/ja/companies-act/art-462/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-462/par-1/item-5 - 会社法 第四百六十二条第一項第六号（剰余金の配当等に関する責任） — https://japanlaw.org/ja/companies-act/art-462/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-462/par-1/item-6 - 会社法 第四百六十二条第三項（剰余金の配当等に関する責任） — https://japanlaw.org/ja/companies-act/art-462/par-3 · https://japanlaw.org/l/417AC0000000086/art-462/par-3 - 会社法 第四百六十三条第一項（株主に対する求償権の制限等） — https://japanlaw.org/ja/companies-act/art-463/par-1 · https://japanlaw.org/l/417AC0000000086/art-463/par-1 - 会社法 第四百六十五条第一項（欠損が生じた場合の責任） — https://japanlaw.org/ja/companies-act/art-465/par-1 · https://japanlaw.org/l/417AC0000000086/art-465/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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17