They are a part of the ESA, but have taken no official side.
Capcom attempted to clear up misconceptions regarding their support of SOPA in a forum thread on their site.
Earlier this week, a Capcom spokesperson released a statement regarding SOPA, claiming "The ESA represents us on these matters". The ESA, a group comprised of many game developers including Capcom, remained on a list of supporters of SOPA. However, Capcom now explains that despite the ESA representing them on the legislation, they do not have a stance on the bill.
Senior Vice-President Christian Svensson called earlier reports on their stance "bad journalism." Svensson went on to explain that they are a game making company, not legislators, and not planning to actually take a side. He also sought to allay fears that individuals streaming and uploading videos of their games would be targeted if the legislation passes.
SOPA, short for Stop Online Piracy Act, is a controversial piece of US legislation that would grant copyright holders and law enforcement a greater ability to fight online piracy and counterfeiting. Critics worry that the bill would, among other things, curtail free speech and the operation of legitimate online services.