All sections · Part V: Shares · Sub-Part V: Redemption and purchase of own shares
77 分配金として認められない償還または購入額
事業者による1つ以上の自己株式の償還、購入、その他の取得は、以下の場合、分配とはみなされません。
(a) 当会社が、第76条に従い、本株式を償還すること。
(b) 株主が株式を償還する権利、または株式を現金やその他の当社の財産と交換する権利に基づき、当社が株式を償還する場合、または償還や購入が分配とみなされない場合。
(c) 当会社が、(1)項の規定に基づき、本株式を償還、購入またはその他の方法で取得する場合。
(a) 当会社が、第76条に従い、本株式を償還すること。
(b) 株主が株式を償還する権利、または株式を現金やその他の当社の財産と交換する権利に基づき、当社が株式を償還する場合、または償還や購入が分配とみなされない場合。
(c) 当会社が、(1)項の規定に基づき、本株式を償還、購入またはその他の方法で取得する場合。
Translation for information only. Only the English original is legally binding.
Original wording (English, legally binding): Redemptions or purchases deemed not to be a distribution
The redemption, purchase or other acquisition by a company of one or more of
its own shares is deemed not to be a distribution where —
to be a distribution
(a) the company redeems the share or shares under and in accordance with
section 76;
(b) the company otherwise redeems the share or shares pursuant to a right of a
shareholder to have his shares redeemed or to have his shares exchanged
for money or other property of the company; or
(c) the company redeems, purchases or otherwise acquires the share or shares
by virtue of the provisions of section 207 (Redemption of minority shares)
or section 210 (Rights of dissenters).
its own shares is deemed not to be a distribution where —
to be a distribution
(a) the company redeems the share or shares under and in accordance with
section 76;
(b) the company otherwise redeems the share or shares pursuant to a right of a
shareholder to have his shares redeemed or to have his shares exchanged
for money or other property of the company; or
(c) the company redeems, purchases or otherwise acquires the share or shares
by virtue of the provisions of section 207 (Redemption of minority shares)
or section 210 (Rights of dissenters).
