189条(甲22)
第七十三条、第七十七条、第七十九条乃至第八十二条、第八十五条、第八十七条（新）、第百三十条、第百三十一条、第百四十四条（新）及ヒ民法第七十九条乃至第八十一条ノ規定ハ株式会社ノ清算ノ場合ニ之ヲ準用ス
第二百三十一条 条文沿革
会社解散ノ場合ニ於テハ既ニ始メタル取引ヲ完結シ又ハ現ニ存在スル会社義務ヲ履行スル外其業務ヲ止ム取締役之ニ拘ハラスシテ営業ヲ続行スルトキハ此カ為メ其全財産ヲ以テ自己ニ責任ヲ負フ
第二百三十四条 条文沿革
会社ハ破産ノ場合ヲ除ク外決議後七日内ニ解散ノ原由、年月日及ヒ清算人ノ氏名、住所ノ登記ヲ受ケ之ヲ裁判所ニ届出テ又何レノ場合ニ於テモ之ヲ各株主ニ通知シ且地方長官ヲ経由シテ主務省ニ届出ツルコトヲ要ス
第二百四十条 条文沿革
清算人ノ職分ニ付テハ第百三十条及ヒ第百三十一条ヲ適用ス
第二百四十一条 条文沿革
清算人ノ職分ノ践行ニ付テハ総会ヨリ又ハ株主若クハ債権者ノ申立ニ因リテ裁判所ヨリ清算人ニ訓示ヲ与フルコトヲ得清算人ハ其訓示及ヒ法律ノ規定ヲ遵守スル責任ヲ負フ
第二百四十三条 条文沿革
清算人ハ其選定ノ日ヨリ六十日内ニ会社帳簿ニ依リテ其財産ノ現況ヲ取調ヘ少ナクトモ三回ノ公告ヲ以テ債務者ニハ其債務ノ弁済期限ニ至リタル時直チニ之ヲ弁済ス可ク又債権者ニハ或ル期間ニ其債権ヲ申出ツ可キ旨ヲ催告スルコトヲ要ス但其期間ハ六十日ヲ下ルコトヲ得ス
其公告ニハ債権者期間ニ申出ヲ為ササルトキハ其債権ヲ清算ヨリ除斥セラルル旨ヲ附記ス然レトモ清算人ハ期間ニ申出テサル債権者ト雖モ其知レタル者ヲ清算ヨリ除斥スルコトヲ得ス
第二百四十四条 条文沿革
清算人ハ其期間満了前ニ於テハ債権者ニ支払ヲ為シ始ムルコトヲ得ス
第二百四十五条 条文沿革
期間後ニ申出テタル債権者ハ会社ノ債務ヲ済了シタル後未タ株主ニ分配セサル会社財産ノミニ対シテ其弁償ノ請求ヲ為スコトヲ得
第二百四十六条 条文沿革
清算人ハ清算ノ為メ株主ヲシテ其未タ全額ヲ払込マサル株券ニ付キ払込ヲ為サシムル権利アリ
第二百四十七条 条文沿革
清算人ハ必要又ハ有益ト認ムルトキハ何時ニテモ総会ヲ招集スルコトヲ得又清算人ハ定款又ハ総会ノ決議ヲ以テ定メタルトキ又ハ総株金ノ少ナクトモ五分一ニ当ル株主ヨリ申立ツルトキハ総会ヲ招集スル義務アリ
第二百五十一条 条文沿革
清算人ハ其行為ニ付キ総会ノミニ対シテ責任ヲ負フ然レトモ其行為ニ因リ或ル株主ノ一己ノ権利ヲ害シタルトキハ其株主ハ清算人ニ対シテ其権利ノ承認及ヒ損害ノ賠償ヲ求ムルコトヲ得
第二百五十二条 条文沿革
清算人ハ卸任ヲ得タル後商業登記簿ニ清算結了ノ登記ヲ受ケ且之ヲ公告ス其公告ニハ清算ニ付キ生シタル会社ニ対スル請求アレハ之ヲ三个月ノ期間ニ主張ス可キ旨ノ催告ヲ附ス其請求アリタルトキハ清算人ニ於テ之ヲ弁了ス
第二百五十三条 条文沿革
清算中ニ現在ノ会社財産ヲ以テ会社ノ総債権者ニ完済シ能ハサルコトノ分明ナルニ至リタルトキハ清算人ハ破産手続ノ開始ヲ為シテ其旨ヲ公告シ且会社ノ取引先ニ通知ス
此場合ニ於テ既ニ債権者又ハ株主ニ支払ヒタルモノ有ルトキハ之ヲ取戻スコトヲ得清算人カ貸方借方ノ此ノ如キ関係ナルコトヲ知リテ為シタル支払ニシテ其受取人ヨリ取戻シ得サルモノニ付テハ債権者ニ対シテ其責任ヲ負フ
231.
Upon the dissolution of a company it is to cease to carry on its business, except in so far as may be required for the completion of transactions already commenced, or the fulfilment of existing obligation. Where, notwithstanding, the directors continue to carry on its business, they are personally liable in respect thereof to the full extent of their property.
234.
Excepting in the case of bankruptcy, the company must within seven days of the resolution being passed notify for registration the cause of dissolution and the date thereof, and the names and domiciles of the liquidators, and must communicate the same to the Court ; it must in all cases make such communication to the shareholders. The above particulars must also be notified by the company through the Governor to the proper Department of State.
240.
With respect to the duties of liquidators of a company, Articles 130 and 131 apply.
241.
Instructions may be given to the liquidators with regard to the performance of their duties by the company in general meeting, or by the Court on the application of shareholders or creditors, and the liquidators are responsible for the due observance of such instructions and compliance with the provisions prescribed by law.
243.
The liquidators must, within sixty days from the date of their appointment, ascertain the present condition of the property of the company from its books, and must issue on not less than three occasions a public notice calling on the debtors of the company to discharge their liabilities directly they fall due, and requiring the creditors to notify their rights of claim within a fixed period, which may in no case be less than sixty days.
Such public notice is to state that rights of claim of creditors who have failed to notify the same before expiration of the prescribed period will be excluded from the liquidation ; but the liquidators are not entitled to exclude any known creditors who may have failed to notify their rights of claim within the prescribed period.
244.
The liquidators are not entitled to make any payment to creditors before the expiration of such period.
245.
Creditors, notifying their rights of claim after the expiration of the prescribed period, are entitled to be paid out of the assets in so far only as they remain undistributed amongst the shareholders after all the other obligations of the company have been discharged.
246.
The liquidators are, for the purposes of liquidation, empowered to make calls on the shareholders in respect of such shares as are not fully paid up.
247.
The liquidators may convene a general meeting whenever they deem such measure necessary or expedient. They are bound to convene a general meeting where the regulations of the company, or a resolution passed in general meeting, provide therefor, or where it is applied for by shareholders representing at least one fifth of the share capital.
251.
The liquidators are accountable for their acts to the general meeting alone ; in respect of acts, however, by which the rights of individual shareholders are injured, they may be proceeded against by such shareholders for the recognition of their rights and for damages.
252.
When the liquidators have been discharged, they are to cause the fact of the conclusion of the liquidation to be entered in the Commercial Register and publicly notified with a notice calling on any persons having claims against the company, arising out of the liquidation thereof, to assert the same within a period of three months, such claims when raised are to be settled by the liquidators.
253.
Where, during the liquidation of a company, it becomes evident that the available property of the company is insufficient to satisfy in full the claims of all the creditors of the company, the liquidators are to cause proceedings in bankruptcy to be instituted, and are to publicly advertise the fact and advise all having business relations with the company thereof.
In such case whatever has been already paid to the creditors or shareholders may be recovered from them. The liquidators are responsible to the creditors of the company for all non-recoverable payments made by them after ascertaining such relative position of assets to liabilities.