# 会社法 / Companies Act — 第五百十七条 (Article 517) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-517. 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: 第五百十七条 (Article 517)（相殺の禁止） — address `art-517` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-517 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-517 - 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. --- ### 第五百十七条（相殺の禁止） — (Prohibition of Set-Offs) caption: Ministry of Justice translation — Japanese Law Translation Database System art-517 · https://japanlaw.org/ja/companies-act/art-517 · https://japanlaw.org/l/417AC0000000086/art-517 **第一項** 協定債権を有する債権者（以下この節において「協定債権者」という。）は、次に掲げる場合には、相殺をすることができない。 art-517/par-1 · https://japanlaw.org/ja/companies-act/art-517/par-1 · https://japanlaw.org/l/417AC0000000086/art-517/par-1 Creditors who hold agreement claims (hereinafter in this Section referred to as "agreement claim creditors") may not effect set-offs in the cases set forth below: Ministry of Justice translation — Japanese Law Translation Database System **一** 特別清算開始後に清算株式会社に対して債務を負担したとき。 art-517/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-517/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-517/par-1/item-1 if the creditors assumed debts owed to the liquidating stock company after the commencement of special liquidation; Ministry of Justice translation — Japanese Law Translation Database System **二** 支払不能（清算株式会社が、支払能力を欠くために、その債務のうち弁済期にあるものにつき、一般的かつ継続的に弁済することができない状態をいう。以下この款において同じ。）になった後に契約によって負担する債務を専ら協定債権をもってする相殺に供する目的で清算株式会社の財産の処分を内容とする契約を清算株式会社との間で締結し、又は清算株式会社に対して債務を負担する者の債務を引き受けることを内容とする契約を締結することにより清算株式会社に対して債務を負担した場合であって、当該契約の締結の当時、支払不能であったことを知っていたとき。 art-517/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-517/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-517/par-1/item-2 if the creditor assumed debts owed to the liquidating stock company after the liquidating stock company became unable to pay its debts (meaning the status under which, due to its lack of capacity to pay, the liquidating stock company is generally and continuously unable to pay debts that are due; hereinafter the same applies in this Subsection) by entering into contracts with the liquidating stock company under which assets of the liquidating stock company are to be disposed of for the purpose of offsetting obligations the creditors assume under the contract exclusively against the agreement claims or by entering into contracts under which the creditors assume obligations of a person who owes the obligations to the liquidating stock company, and creditors had the knowledge at the time of executing relevant contracts that the liquidating stock company was unable to pay debts; Ministry of Justice translation — Japanese Law Translation Database System **三** 支払の停止があった後に清算株式会社に対して債務を負担した場合であって、その負担の当時、支払の停止があったことを知っていたとき。ただし、当該支払の停止があった時において支払不能でなかったときは、この限りでない。 art-517/par-1/item-3 · https://japanlaw.org/ja/companies-act/art-517/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-517/par-1/item-3 if they assumed debts after suspension of payment, and they had the knowledge at the time of relevant assumption of debt that payments had been suspended; provided, however, that this does not apply if the liquidating stock company was not insolvent at the time of relevant suspension of payments; or Ministry of Justice translation — Japanese Law Translation Database System **四** 特別清算開始の申立てがあった後に清算株式会社に対して債務を負担した場合であって、その負担の当時、特別清算開始の申立てがあったことを知っていたとき。 art-517/par-1/item-4 · https://japanlaw.org/ja/companies-act/art-517/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-517/par-1/item-4 if the creditors assumed debts after the commencement of special liquidation, and they had the knowledge at the time of the assumption that the petition for commencement of special liquidation had been filed. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項第二号から第四号までの規定は、これらの規定に規定する債務の負担が次に掲げる原因のいずれかに基づく場合には、適用しない。 art-517/par-2 · https://japanlaw.org/ja/companies-act/art-517/par-2 · https://japanlaw.org/l/417AC0000000086/art-517/par-2 The provisions of item (ii) through item (iv) of the preceding paragraph do not apply if the assumption of debt pursuant to the provisions of those provisions is based on any of the causes set forth below: Ministry of Justice translation — Japanese Law Translation Database System **一** 法定の原因 art-517/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-517/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-517/par-2/item-1 statutory causes; Ministry of Justice translation — Japanese Law Translation Database System **二** 支払不能であったこと又は支払の停止若しくは特別清算開始の申立てがあったことを協定債権者が知った時より前に生じた原因 art-517/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-517/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-517/par-2/item-2 causes in existence before the agreement claim creditors acquired the knowledge that the liquidating stock company was unable to pay debts, or the petition for suspension of payments or commencement of special liquidation had been filed; or Ministry of Justice translation — Japanese Law Translation Database System **三** 特別清算開始の申立てがあった時より一年以上前に生じた原因 art-517/par-2/item-3 · https://japanlaw.org/ja/companies-act/art-517/par-2/item-3 · https://japanlaw.org/l/417AC0000000086/art-517/par-2/item-3 causes that accrued one year or more before the petition for the commencement of special liquidation was filed. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-517/par-2: 前項第二号から第四号まで → 会社法 第五百十七条第一項第二号 (Article 517, paragraph (1), item (ii)), art-517/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-517/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-517/par-1/item-2 - art-517/par-2: 前項第二号から第四号まで → 会社法 第五百十七条第一項第三号 (Article 517, paragraph (1), item (iii)), art-517/par-1/item-3 — https://japanlaw.org/ja/companies-act/art-517/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-517/par-1/item-3 - art-517/par-2: 前項第二号から第四号まで → 会社法 第五百十七条第一項第四号 (Article 517, paragraph (1), item (iv)), art-517/par-1/item-4 — https://japanlaw.org/ja/companies-act/art-517/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-517/par-1/item-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 会社法 第五百十七条第二項（相殺の禁止） — https://japanlaw.org/ja/companies-act/art-517/par-2 · https://japanlaw.org/l/417AC0000000086/art-517/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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17