# 会社法 / Companies Act — 第七百九十二条 (Article 792) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-792. 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: 第七百九十二条 (Article 792)（剰余金の配当等に関する特則） — address `art-792` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-792 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-792 - 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. --- ### 第七百九十二条（剰余金の配当等に関する特則） — (Special Provisions on Dividends of Surplus) caption: Ministry of Justice translation — Japanese Law Translation Database System art-792 · https://japanlaw.org/ja/companies-act/art-792 · https://japanlaw.org/l/417AC0000000086/art-792 **第一項** 第四百四十五条第四項、第四百五十八条及び第二編第五章第六節の規定は、次に掲げる行為については、適用しない。 art-792/par-1 · https://japanlaw.org/ja/companies-act/art-792/par-1 · https://japanlaw.org/l/417AC0000000086/art-792/par-1 The provisions of Article 445, paragraph (4), Article 458 and Part II, Chapter V, Section 6 do not apply to the acts set forth below: Ministry of Justice translation — Japanese Law Translation Database System **一** 第七百五十八条第八号イ又は第七百六十条第七号イの株式の取得 art-792/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-792/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-792/par-1/item-1 acquisition of shares referred to in Article 758, item (viii), (a) or Article 760, item (vii), (a); and Ministry of Justice translation — Japanese Law Translation Database System **二** 第七百五十八条第八号ロ又は第七百六十条第七号ロの剰余金の配当 art-792/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-792/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-792/par-1/item-2 distribution of dividends of surplus referred to in Article 758, item (viii), (b) or Article 760, item (vii), (b). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-792/par-1: 第四百四十五条第四項 → 会社法 第四百四十五条第四項 (Article 445, paragraph (4)), art-445/par-4 — https://japanlaw.org/ja/companies-act/art-445/par-4 · https://japanlaw.org/l/417AC0000000086/art-445/par-4 - art-792/par-1: 第四百五十八条 → 会社法 第四百五十八条 (Article 458), art-458 — https://japanlaw.org/ja/companies-act/art-458 · https://japanlaw.org/l/417AC0000000086/art-458 - art-792/par-1/item-1: 第七百五十八条第八号 → 会社法 第七百五十八条第一項第八号 (Article 758, paragraph (1), item (viii)), art-758/par-1/item-8 — https://japanlaw.org/ja/companies-act/art-758/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-8 - art-792/par-1/item-1: 第七百六十条第七号 → 会社法 第七百六十条第一項第七号 (Article 760, paragraph (1), item (vii)), art-760/par-1/item-7 — https://japanlaw.org/ja/companies-act/art-760/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-7 - art-792/par-1/item-2: 第七百五十八条第八号 → 会社法 第七百五十八条第一項第八号 (Article 758, paragraph (1), item (viii)), art-758/par-1/item-8 — https://japanlaw.org/ja/companies-act/art-758/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-8 - art-792/par-1/item-2: 第七百六十条第七号 → 会社法 第七百六十条第一項第七号 (Article 760, paragraph (1), item (vii)), art-760/par-1/item-7 — https://japanlaw.org/ja/companies-act/art-760/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-7 --- ## 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 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 2 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4482/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