Regulations for Enforcement of the Companies Act - Japanese/English

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会社法施行規則（法令名に（暫定版）と表示されているデータは、ネイティブや法令翻訳専門家によるチェック及び修正前のデータであり、今後、修正される場合があります。暫定版）
Regulations for Enforcement of the Companies Act (Any data that the title of a law indicates to be a "Tentative translation" has not yet been proofread or corrected by a native English speaker or legal translation expert; this data may be revised in the future.Tentative translation)

平成十八年二月七日法務省令第十二号
Ministry of Justice Order No. 12 of February 7, 2006

会社法（平成十七年法律第八十六号）及び会社法施行令（平成十七年政令第三百六十四号）の規定に基づき、会社法施行規則を次のように定める。

Regulations for Enforcement of the Companies Act are established as follows, pursuant to the provisions of the Companies Act (Act No. 86 of 2005) and the Order for Enforcement of the Companies Act (Cabinet Order No. 364 of 2005).

Table of Contents

第一編　総則

Part I General Provisions

第一章　通則（第一条・第二条）

Chapter I General Rules (Articles 1 and 2)

第二章　子会社等及び親会社等（第三条―第四条の二）

Chapter II Subsidiary Companies and Parent Companies (Articles 3 to 4-2)

第二編　株式会社

Part II Stock Companies

第一章　設立

Chapter I Incorporation

第一節　通則（第五条―第七条の二）

Section 1 General Rules (Articles 5 to 7-2)

第二節　募集設立（第八条―第十八条の二）

Section 2 Incorporation through Offering Shares for Subscription (Articles 8 to 18-2)

第二章　株式

Chapter II Shares

第一節　総則（第十九条―第二十一条）

Section 1 General Provisions (Articles 19 to 21)

第二節　株式の譲渡等（第二十二条―第二十六条）

Section 2 Transfer of Shares (Articles 22 to 26)

第三節　株式会社による自己の株式の取得（第二十七条―第三十三条の三）

Section 3 Acquisition of Treasury Shares by a Stock Company (Articles 27 to 33-3)

第三節の二　特別支配株主の株式等売渡請求（第三十三条の四―第三十三条の八）

Section 3-2 Demand for a Share Cash-Out of Special Controlling Shareholders (Articles 33-4 to 33-8)

第三節の三　株式の併合（第三十三条の九・第三十三条の十）

Section 3-3 Consolidation of Shares (Articles 33-9 and 33-10)

第四節　単元株式数（第三十四条―第三十七条）

Section 4 Share Units (Articles 34 to 37)

第五節　株主に対する通知の省略等（第三十八条・第三十九条）

Section 5 Omission of Notices to Shareholders (Articles 38 and 39)

第六節　募集株式の発行等（第四十条―第四十六条の二）

Section 6 Issuance of Shares for Subscription (Articles 40 to 46-2)

第七節　株券（第四十七条―第四十九条）

Section 7 Share Certificates (Articles 47 to 49)

第八節　雑則（第五十条―第五十二条）

Section 8 Miscellaneous Provisions (Articles 50 to 52)

第三章　新株予約権（第五十三条―第六十二条の二）

Chapter III Share Options (Articles 53 to 62-2)

第四章　機関

Chapter IV Organs

第一節　株主総会及び種類株主総会等

Section 1 Shareholders Meetings and General Meetings of Class Shareholders

第一款　通則（第六十三条―第七十二条）

Subsection 1 General Rules (Articles 63 to 72)

第二款　株主総会参考書類

Subsection 2 Reference Documents for Shareholders Meetings

第一目　通則（第七十三条）

Division 1 General Rules (Article 73)

第二目　役員の選任（第七十四条―第七十七条）

Division 2 Election of Officers (Articles 74 to 77)

第三目　役員の解任等（第七十八条―第八十一条）

Division 3 Dismissal of Officers (Articles 78 to 81)

第四目　役員の報酬等（第八十二条―第八十四条の二）

Division 4 Remuneration of Officers (Articles 82 to 84-2)

第五目　計算関係書類の承認（第八十五条）

Division 5 Approval of Accounting Documents (Article 85)

第五目の二　全部取得条項付種類株式の取得（第八十五条の二）

Division 5-2 Acquisition of Shares Subject to a Class-Wide Call (Article 85-2)

第五目の三　株式の併合（第八十五条の三）

Division 5-3 Consolidation of Shares (Article 85-3)

第六目　合併契約等の承認（第八十六条―第九十二条）

Division 6 Approval of Merger Agreements (Articles 86 to 92)

第七目　株主提案の場合における記載事項（第九十三条）

Division 7 Particulars Stated in Shareholder Proposals (Article 93)

第八目　株主総会参考書類の記載の特則（第九十四条）

Division 8 Special Provisions on Statements in Reference Documents for Shareholders Meetings (Article 94)

第三款　種類株主総会（第九十五条）

Subsection 3 General Meetings of Class Shareholders (Article 95)

第四款　電子提供措置（第九十五条の二―第九十五条の四）

Subsection 4 Measures for Electronic Provision (Articles 95-2 to 95-4)

第二節　会社役員の選任（第九十六条・第九十七条）

Section 2 Election of Company Officers (Articles 96 and 97)

第三節　取締役（第九十八条―第九十八条の五）

Section 3 Directors (Articles 98 to 98-5)

第四節　取締役会（第九十九条―第百一条）

Section 4 Boards of Directors (Articles 99 to 101)

第五節　会計参与（第百二条―第百四条）

Section 5 Accounting Advisors (Articles 102 to 104)

第六節　監査役（第百五条―第百八条）

Section 6 Company Auditors (Articles 105 to 108)

第七節　監査役会（第百九条）

Section 7 Boards of Company Auditors (Article 109)

第八節　会計監査人（第百十条）

Section 8 Financial Auditors (Article 110)

第八節の二　監査等委員会（第百十条の二―第百十条の五）

Section 8-2 Audit and Supervisory Committee (Articles 110-2 to 110-5)

第九節　指名委員会等及び執行役（第百十一条―第百十二条）

Section 9 Nominating Committees and Executive Officers (Articles 111 to 112)

第十節　役員等の損害賠償責任（第百十三条―第百十五条）

Section 10 Liability of Officers for Damages (Articles 113 to 115)

第十一節　役員等のために締結される保険契約（第百十五条の二）

Section 11 Insurance Policies Concluded for the Benefit of Officers (Article 115-2)

第五章　計算等

Chapter V Accounting

第一節　計算関係書類（第百十六条）

Section 1 Accounting Documents (Article 116)

第二節　事業報告

Section 2 Business Reports

第一款　通則（第百十七条）

Subsection 1 General Rules (Article 117)

第二款　事業報告等の内容

Subsection 2 Content of Business Reports

第一目　通則（第百十八条）

Division 1 General Rules (Article 118)

第二目　公開会社における事業報告の内容（第百十九条―第百二十四条）

Division 2 Content of the Business Reports of Public Companies (Articles 119 to 124)

第三目　会計参与設置会社における事業報告の内容（第百二十五条）

Division 3 Content of the Business Reports of Companies with Accounting Advisors (Article 125)

第四目　会計監査人設置会社における事業報告の内容（第百二十六条・第百二十七条）

Division 4 Content of the Business Reports of Companies with Financial Auditors (Articles 126 and 127)

第五目　事業報告の附属明細書の内容（第百二十八条）

Division 5 Content of Detailed Statements Attached to Business Reports (Article 128)

第三款　事業報告等の監査（第百二十九条―第百三十二条）

Subsection 3 Auditing of Business Reports (Articles 129 to 132)

第四款　事業報告等の株主への提供（第百三十三条・第百三十三条の二）

Subsection 4 Provision of Business Reports to Shareholders (Articles 133 and 133-2)

第六章　事業の譲渡等（第百三十四条―第百三十八条）

Chapter VI Transfers of Business (Articles 134 to 138)

第七章　解散（第百三十九条）

Chapter VII Dissolution (Article 139)

第八章　清算

Chapter VIII Liquidation

第一節　総則（第百四十条―第百五十一条）

Section 1 General Provisions (Articles 140 to 151)

第二節　特別清算（第百五十二条―第百五十八条）

Section 2 Special Liquidation (Articles 152 to 158)

第三編　持分会社

Part III Membership Companies

第一章　計算等（第百五十九条）

Chapter I Accounting (Article 159)

第二章　清算（第百六十条・第百六十一条）

Chapter II Liquidation (Articles 160 and 161)

第四編　社債

Part IV Bonds

第一章　総則（第百六十二条―第百六十八条）

Chapter I General Provisions (Articles 162 to 168)

第二章　社債管理者等（第百六十九条―第百七十一条の二）

Chapter II Bond Administrators (Articles 169 to 171-2)

第三章　社債権者集会（第百七十二条―第百七十七条）

Chapter III Bondholder Meetings (Articles 172 to 177)

第五編　組織変更、合併、会社分割、株式交換、株式移転及び株式交付

Part V Entity Conversions, Mergers, Company Splits, Share Exchanges, Share Transfers, and Share Deliveries

第一章　吸収分割契約及び新設分割計画

Chapter I Absorption-Type Company Split Agreements and Incorporation-Type Company Split Plans

第一節　吸収分割契約（第百七十八条）

Section 1 Absorption-Type Company Split Agreements (Article 178)

第二節　新設分割計画（第百七十九条）

Section 2 Incorporation-Type Company Split Plans (Article 179)

第一章の二　株式交付子会社の株式の譲渡しの申込み（第百七十九条の二・第百七十九条の三）

Chapter I-2 Offer to Transfer Shares of a Subsidiary Company Resulting from a Partial Share Exchange (Articles 179-2 and 179-3)

第二章　組織変更をする株式会社の手続（第百八十条・第百八十一条）

Chapter II Procedures for a Stock Company Effecting an Entity Conversion (Articles 180 and 181)

第三章　吸収合併消滅株式会社、吸収分割株式会社及び株式交換完全子会社の手続（第百八十二条―第百九十条）

Chapter III Procedures for Stock Companies Disappearing in Absorption-Type Mergers, Stock Companies Splitting in Absorption-Type Splits, and Wholly-Owned Subsidiary Companies Resulting from Share Exchanges (Articles 182 to 190)

第四章　吸収合併存続株式会社、吸収分割承継株式会社及び株式交換完全親株式会社の手続（第百九十一条―第二百三条）

Chapter IV Procedures for Stock Companies Surviving Absorption-Type Mergers, Stock Companies Succeeding in Absorption-Type Splits, and Wholly-Owning Parent Stock Companies Resulting from the Share Exchanges (Articles 191 to 203)

第五章　新設合併消滅株式会社、新設分割株式会社及び株式移転完全子会社の手続（第二百四条―第二百十条）

Chapter V Procedures for Stock Companies Disappearing in Consolidation-Type Mergers, Stock Companies Splitting in Incorporation-Type Splits, and Wholly-Owned Subsidiary Companies Resulting from Share Transfers (Articles 204 to 210)

第六章　新設合併設立株式会社、新設分割設立株式会社及び株式移転設立完全親会社の手続（第二百十一条―第二百十三条）

Chapter VI Procedures for Stock Companies Incorporated in Consolidation-Type Mergers, Stock Companies Incorporated in Incorporation-Type Splits, and Wholly-Owning Parent Companies Incorporated in Share Transfers (Articles 211 to 213)

第七章　株式交付親会社の手続（第二百十三条の二―第二百十三条の十）

Chapter VII Procedures for a Share Delivery Parent Company (Articles 213-2 to 213-10)

第六編　外国会社（第二百十四条―第二百十六条）

Part VI Foreign Companies (Articles 214 to 216)

第七編　雑則

Part VII Miscellaneous Provisions

第一章　訴訟（第二百十七条―第二百十九条）

Chapter I Actions (Articles 217 to 219)

第二章　登記（第二百二十条）

Chapter II Registration (Article 220)

第三章　公告（第二百二十一条）

Chapter III Public Notice (Article 221)

第四章　電磁的方法及び電磁的記録等

Chapter IV Electronic or Magnetic Means and Electronic or Magnetic Records

第一節　電磁的方法及び電磁的記録等（第二百二十二条―第二百三十条）

Section 1 Electronic or Magnetic Means and Electronic or Magnetic Records (Articles 222 to 230)

第二節　情報通信の技術の利用（第二百三十一条―第二百三十八条）

Section 2 Utilization of Information and Communications Technology (Articles 231 to 238)

第一編　総則

Part I General Provisions

第一章　通則

Chapter I General Rules

（目的）

(Purpose)

第一条この省令は、会社法（平成十七年法律第八十六号。以下「法」という。）の委任に基づく事項その他法の施行に必要な事項を定めることを目的とする。

Article 1The purpose of this Ministerial Order is to provide measures based on the mandates of the Companies Act (Act No. 86 of 2005; hereinafter referred to as "the Act") and other matters necessary for the enforcement of the Companies Act.

（定義）

(Definitions)

第二条この省令において、「会社」、「外国会社」、「子会社」、「子会社等」、「親会社」、「親会社等」、「公開会社」、「取締役会設置会社」、「会計参与設置会社」、「監査役設置会社」、「監査役会設置会社」、「会計監査人設置会社」、「監査等委員会設置会社」、「指名委員会等設置会社」、「種類株式発行会社」、「種類株主総会」、「社外取締役」、「社外監査役」、「譲渡制限株式」、「取得条項付株式」、「単元株式数」、「新株予約権」、「新株予約権付社債」、「社債」、「配当財産」、「組織変更」、「吸収合併」、「新設合併」、「吸収分割」、「新設分割」、「株式交換」、「株式移転」、「株式交付」又は「電子公告」とは、それぞれ法第二条に規定する会社、外国会社、子会社、子会社等、親会社、親会社等、公開会社、取締役会設置会社、会計参与設置会社、監査役設置会社、監査役会設置会社、会計監査人設置会社、監査等委員会設置会社、指名委員会等設置会社、種類株式発行会社、種類株主総会、社外取締役、社外監査役、譲渡制限株式、取得条項付株式、単元株式数、新株予約権、新株予約権付社債、社債、配当財産、組織変更、吸収合併、新設合併、吸収分割、新設分割、株式交換、株式移転、株式交付又は電子公告をいう。

Article 2(1)In this Ministerial Order, the terms "company," "foreign company," "subsidiary company," "subsidiary company, etc.," "parent company," "parent company, etc.," "public company," "company with board of directors," "company with accounting advisor," "company with company auditor," "company with board of company auditors," "company with financial auditor," "company with audit and supervisory committee," "company with nominating committee, etc.," "company with class shares," "general meeting of class shareholders," "outside director," "outside company auditor," "shares with restrictions on transfer," "shares subject to call," "share unit," "share option," "bond with share options," "bond," "dividend property," "entity conversion," "absorption-type merger," "consolidation-type merger," "absorption-type company split," "incorporation-type company split," "share exchange," "share transfer," "share delivery," and "electronic public notice," mean the company, foreign company, subsidiary company, subsidiary company, etc., parent company, parent company, etc., public company, company with board of directors, company with accounting advisor, company with company auditor, company with board of company auditors, company with financial auditor, company with audit and supervisory committee, company with nominating committee, etc., company with class shares, general meeting of class shareholders, outside director, outside company auditor, shares with restrictions on transfer, shares subject to call, share unit, share option, bond with share options, bond, dividend property, entity conversion, absorption-type merger, consolidation-type merger, absorption-type company split, incorporation-type company split, share exchange, share transfer, share delivery, and electronic public notice provided in Article 2 of the Act, respectively.

２この省令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

(2)In this Ministerial Order, the meanings of the following terms are as prescribed respectively in the following items:

一指名委員会等　法第二条第十二号に規定する指名委員会等をいう。

(i)"nominating committee, etc." means a nominating committee, etc. as provided in Article 2, item (xii) of the Act;

二種類株主　法第二条第十四号に規定する種類株主をいう。

(ii)"class shareholder" means a class shareholder as provided in Article 2, item (xiv) of the Act;

三業務執行取締役　法第二条第十五号イに規定する業務執行取締役をいう。

(iii)"executive director" means an executive director as provided in Article 2, item (xv), (a) of the Act;

四業務執行取締役等　法第二条第十五号イに規定する業務執行取締役等をいう。

(iv)"executive director, etc." means an executive director, etc. as provided in Article 2, item (xv), (a) of the Act.

五発行済株式　法第二条第三十一号に規定する発行済株式をいう。

(v)"issued shares" means issued shares as provided in Article 2, item (xxxi) of the Act;

六電磁的方法　法第二条第三十四号に規定する電磁的方法をいう。

(vi)"electronic or magnetic means" means electronic or magnetic means as provided in Article 2, item (xxxiv) of the Act;

七設立時発行株式　法第二十五条第一項第一号に規定する設立時発行株式をいう。

(vii)"shares issued at incorporation" means shares issued at incorporation as provided in Article 25, paragraph (1), item (i) of the Act;

八有価証券　法第三十三条第十項第二号に規定する有価証券をいう。

(viii)"securities" means securities as provided in Article 33, paragraph (10), item (ii) of the Act;

九銀行等　法第三十四条第二項に規定する銀行等をいう。

(ix)"bank, etc." means a bank, etc. as provided in Article 34, paragraph (2) of the Act;

十発行可能株式総数　法第三十七条第一項に規定する発行可能株式総数をいう。

(x)"total number of authorized shares" means the total number of authorized shares as provided in Article 37, paragraph (1) of the Act;

十一設立時取締役　法第三十八条第一項に規定する設立時取締役をいう。

(xi)"director at incorporation" means a director at incorporation as provided in Article 38, paragraph (1) of the Act;

十二設立時監査等委員　法第三十八条第二項に規定する設立時監査等委員をいう。

(xii)"audit and supervisory committee member at incorporation" means an audit and supervisory committee member at incorporation as provided in Article 38, paragraph (2) of the Act;

十三監査等委員　法第三十八条第二項に規定する監査等委員をいう。

(xiii)"audit and supervisory committee member" means an audit and supervisory committee member as provided in Article 38, paragraph (2) of the Act;

十四設立時会計参与　法第三十八条第三項第一号に規定する設立時会計参与をいう。

(xiv)"accounting advisor at incorporation" means an accounting advisor at incorporation as provided in Article 38, paragraph (3), item (i) of the Act;

十五設立時監査役　法第三十八条第三項第二号に規定する設立時監査役をいう。

(xv)"company auditor at incorporation" means a company auditor at incorporation as provided in Article 38, paragraph (3), item (ii) of the Act;

十六設立時会計監査人　法第三十八条第三項第三号に規定する設立時会計監査人をいう。

(xvi)"financial auditor at incorporation" means a financial auditor at incorporation as provided in Article 38, paragraph (3), item (iii) of the Act;

十七代表取締役　法第四十七条第一項に規定する代表取締役をいう。

(xvii)"representative director" means a representative director as provided in Article 47, paragraph (1) of the Act;

十八設立時執行役　法第四十八条第一項第二号に規定する設立時執行役をいう。

(xviii)"executive officer at incorporation" means an executive officer at incorporation as provided in Article 48, paragraph (1), item (ii) of the Act;

十九設立時募集株式　法第五十八条第一項に規定する設立時募集株式をいう。

(xix)"shares for subscription at incorporation" means shares for subscription at incorporation as provided in Article 58, paragraph (1) of the Act;

二十設立時株主　法第六十五条第一項に規定する設立時株主をいう。

(xx)"shareholder at incorporation" means a shareholder at incorporation as provided in Article 65, paragraph (1) of the Act;

二十一創立総会　法第六十五条第一項に規定する創立総会をいう。

(xxi)"organizational meeting" means an organizational meeting as provided in Article 65, paragraph (1) of the Act;

二十二創立総会参考書類　法第七十条第一項に規定する創立総会参考書類をいう。

(xxii)"reference documents for an organizational meeting" means reference documents for an organizational meeting as provided in Article 70, paragraph (1) of the Act;

二十三種類創立総会　法第八十四条に規定する種類創立総会をいう。

(xxiii)"organizational meeting of class shareholders" means an organizational meeting of class shareholders as provided in Article 84 of the Act;

二十四発行可能種類株式総数　法第百一条第一項第三号に規定する発行可能種類株式総数をいう。

(xxiv)"total number of authorized shares in a class" means the total number of authorized shares in a class as provided in Article 101, paragraph (1), item (iii) of the Act;

二十五株式等　法第百七条第二項第二号ホに規定する株式等をいう。

(xxv)"shares, etc." means shares, etc. as provided in Article 107, paragraph (2), item (ii), (e) of the Act;

二十六自己株式　法第百十三条第四項に規定する自己株式をいう。

(xxvi)"treasury shares" means treasury shares as provided in Article 113, paragraph (4) of the Act;

二十七株券発行会社　法第百十七条第七項に規定する株券発行会社をいう。

(xxvii)"company issuing share certificates" means a company issuing share certificates as provided in Article 117, paragraph (7) of the Act;

二十八株主名簿記載事項　法第百二十一条に規定する株主名簿記載事項をいう。

(xxviii)"information required to be entered in the shareholder register" means information required to be entered in the shareholder register as provided in Article 121 of the Act;

二十九株主名簿管理人　法第百二十三条に規定する株主名簿管理人をいう。

(xxix)"shareholder register administrator" means a shareholder register administrator as provided in Article 123 of the Act;

三十株式取得者　法第百三十三条第一項に規定する株式取得者をいう。

(xxx)"acquirer of shares" means an acquirer of shares as provided in Article 133, paragraph (1) of the Act;

三十一親会社株式　法第百三十五条第一項に規定する親会社株式をいう。

(xxxi)"parent company shares" means parent company shares as provided in Article 135, paragraph (1) of the Act;

三十二譲渡等承認請求者　法第百三十九条第二項に規定する譲渡等承認請求者をいう。

(xxxii)"requester for approval of a transfer" means a requester for approval of a transfer as provided in Article 139, paragraph (2) of the Act;

三十三対象株式　法第百四十条第一項に規定する対象株式をいう。

(xxxiii)"subject shares" means subject shares as provided in Article 140, paragraph (1) of the Act;

三十四指定買取人　法第百四十条第四項に規定する指定買取人をいう。

(xxxiv)"designated purchaser" means a designated purchaser as provided in Article 140, paragraph (4) of the Act;

三十五一株当たり純資産額　法第百四十一条第二項に規定する一株当たり純資産額をいう。

(xxxv)"amount of net assets per share" means the amount of net assets per share as provided in Article 141, paragraph (2) of the Act;

三十六登録株式質権者　法第百四十九条第一項に規定する登録株式質権者をいう。

(xxxvi)"registered pledgee of shares" means the registered pledgee of shares as provided in Article 149, paragraph (1) of the Act;

三十七金銭等　法第百五十一条第一項に規定する金銭等をいう。

(xxxvii)"monies, etc." means monies, etc. as provided in Article 151, paragraph (1) of the Act;

三十八全部取得条項付種類株式　法第百七十一条第一項に規定する全部取得条項付種類株式をいう。

(xxxviii)"shares subject to class-wide call" means shares subject to class-wide call as provided in Article 171, paragraph (1) of the Act;

三十九特別支配株主　法第百七十九条第一項に規定する特別支配株主をいう。

(xxxix)"special controlling shareholder" means a special controlling shareholder as provided in Article 179, paragraph (1) of the Act;

四十株式売渡請求　法第百七十九条第二項に規定する株式売渡請求をいう。

(xl)"demand to cash out" means a demand to cash out as provided in Article 179, paragraph (2) of the Act;

四十一対象会社　法第百七十九条第二項に規定する対象会社をいう。

(xli)"subject company" means a subject company as provided in Article 179, paragraph (2) of the Act;

四十二新株予約権売渡請求　法第百七十九条第三項に規定する新株予約権売渡請求をいう。

(xlii)"demand to cash out share options" means a demand to cash out share options as provided in Article 179, paragraph (3) of the Act;

四十三売渡株式　法第百七十九条の二第一項第二号に規定する売渡株式をいう。

(xliii)"shares subject to a cash-out" means shares subject to a cash-out as provided in Article 179-2, paragraph (1), item (ii) of the Act;

四十四売渡新株予約権　法第百七十九条の二第一項第四号ロに規定する売渡新株予約権をいう。

(xliv)"share options subject to a cash-out" means share options subject to a cash-out as provided in Article 179-2, paragraph (1), item (iv), (b) of the Act;

四十五売渡株式等　法第百七十九条の二第一項第五号に規定する売渡株式等をいう。

(xlv)"shares, etc. subject to a cash-out" means shares, etc. subject to a cash-out as provided in Article 179-2, paragraph (1), item (v) of the Act;

四十六株式等売渡請求　法第百七十九条の三第一項に規定する株式等売渡請求をいう。

(xlvi)"demand for a share, etc. cash-out" means a demand for a share, etc. cash-out as provided in Article 179-3, paragraph (1) of the Act;

四十七売渡株主等　法第百七十九条の四第一項第一号に規定する売渡株主等をいう。

(xlvii)"shareholder, etc. subject to a cash-out" means a shareholder, etc. subject to a cash-out as provided in Article 179-4, paragraph (1), item (i) of the Act;

四十八単元未満株式売渡請求　法第百九十四条第一項に規定する単元未満株式売渡請求をいう。

(xlviii)"demand for the sale of shares of less than one unit" means a demand for the sale of shares of less than one unit as provided in Article 194, paragraph (1) of the Act;

四十九募集株式　法第百九十九条第一項に規定する募集株式をいう。

(xlix)"shares for subscription" means shares for subscription as provided in Article 199, paragraph (1) of the Act;

五十株券喪失登録日　法第二百二十一条第四号に規定する株券喪失登録日をいう。

(l)"day of registration of a lost share certificate" means the day of registration of a lost share certificate as provided in Article 221, item (iv) of the Act;

五十一株券喪失登録　法第二百二十三条に規定する株券喪失登録をいう。

(li)"registration of a lost share certificate" means registration of a lost share certificate as provided in Article 223 of the Act;

五十二株券喪失登録者　法第二百二十四条第一項に規定する株券喪失登録者をいう。

(lii)"registrant of a lost share certificate" means a registrant of a lost share certificate as provided in Article 224, paragraph (1) of the Act;

五十三募集新株予約権　法第二百三十八条第一項に規定する募集新株予約権をいう。

(liii)"share options for subscription" means share options for subscription as provided in Article 238, paragraph (1) of the Act;

五十四新株予約権付社債券　法第二百四十九条第二号に規定する新株予約権付社債券をいう。

(liv)"certificates of bonds with share options" means certificates of bonds with share options as provided in Article 249, item (ii) of the Act;

五十五証券発行新株予約権付社債　法第二百四十九条第二号に規定する証券発行新株予約権付社債をいう。

(lv)"bond with share options with an issued certificate" means a bond with share options with an issued certificate as provided in Article 249, item (ii) of the Act;

五十六証券発行新株予約権　法第二百四十九条第三号ニに規定する証券発行新株予約権をいう。

(lvi)"share option certificates" means share option certificates as provided in Article 249, item (iii), (d) of the Act;

五十七自己新株予約権　法第二百五十五条第一項に規定する自己新株予約権をいう。

(lvii)"own share options" means a stock company's own share options as provided in Article 255, paragraph (1) of the Act;

五十八新株予約権取得者　法第二百六十条第一項に規定する新株予約権取得者をいう。

(lviii)"acquirer of share options" means the acquirer of share options as provided in Article 260, paragraph (1) of the Act;

五十九取得条項付新株予約権　法第二百七十三条第一項に規定する取得条項付新株予約権をいう。

(lix)"share options subject to call" means share options subject to call as provided in Article 273, paragraph (1) of the Act;

六十新株予約権無償割当て　法第二百七十七条に規定する新株予約権無償割当てをいう。

(lx)"allotment of share options without contribution" means the allotment of share options without contribution as provided in Article 277 of the Act;

六十一株主総会参考書類　法第三百一条第一項に規定する株主総会参考書類をいう。

(lxi)"reference documents for a shareholders meeting" means reference documents for a shareholders meeting as provided in Article 301, paragraph (1) of the Act;

六十二電子提供措置　法第三百二十五条の二に規定する電子提供措置をいう。

(lxii)"measures for electronic provision" means measures for electronic provision as provided in Article 325-2 of the Act;

六十三報酬等　法第三百六十一条第一項に規定する報酬等をいう。

(lxiii)"remuneration" means remuneration, etc. as provided in Article 361, paragraph (1) of the Act;

六十四議事録等　法第三百七十一条第一項に規定する議事録等をいう。

(lxiv)"minutes" means the minutes, etc. as provided in Article 371, paragraph (1) of the Act;

六十五執行役等　法第四百四条第二項第一号に規定する執行役等をいう。

(lxv)"executive officer" means the executive officer as provided in Article 404, paragraph (2), item (i) of the Act;

六十六役員等　法第四百二十三条第一項に規定する役員等をいう。

(lxvi)"officer, etc." means an officer, etc. as provided in Article 423, paragraph (1) of the Act;

六十七補償契約　法第四百三十条の二第一項に規定する補償契約をいう。

(lxvii)"indemnity agreement" means the indemnity agreement as provided in Article 430-2, paragraph (1) of the Act;

六十八役員等賠償責任保険契約　法第四百三十条の三第一項に規定する役員等賠償責任保険契約をいう。

(lxviii)"officer indemnification insurance policies" means the officer indemnification insurance policies as provided in Article 430-3, paragraph (1) of the Act;

六十九臨時決算日　法第四百四十一条第一項に規定する臨時決算日をいう。

(lxix)"provisional account closing day" means the provisional account closing day as provided in Article 441, paragraph (1) of the Act;

七十臨時計算書類　法第四百四十一条第一項に規定する臨時計算書類をいう。

(lxx)"provisional financial statements" means provisional financial statements as provided in Article 441, paragraph (1) of the Act;

七十一連結計算書類　法第四百四十四条第一項に規定する連結計算書類をいう。

(lxxi)"consolidated financial statements" means consolidated financial statements as provided in Article 444, paragraph (1) of the Act;

七十二分配可能額　法第四百六十一条第二項に規定する分配可能額をいう。

(lxxii)"distributable amount" means a distributable amount as provided in Article 461, paragraph (2) of the Act;

七十三事業譲渡等　法第四百六十八条第一項に規定する事業譲渡等をいう。

(lxxiii)"business transfer, etc." means a business transfer, etc. as provided in Article 468, paragraph (1) of the Act;

七十四清算株式会社　法第四百七十六条に規定する清算株式会社をいう。

(lxxiv)"liquidating stock company" means a liquidating stock company as provided in Article 476 of the Act;

七十五清算人会設置会社　法第四百七十八条第八項に規定する清算人会設置会社をいう。

(lxxv)"company with a board of liquidators" means a company with a board of liquidators as provided in Article 478, paragraph (8) of the Act;

七十六財産目録等　法第四百九十二条第一項に規定する財産目録等をいう。

(lxxvi)"inventory of property" means inventory of property, etc. as provided in Article 492, paragraph (1) of the Act;

七十七各清算事務年度　法第四百九十四条第一項に規定する各清算事務年度をいう。

(lxxvii)"each liquidation year" means each liquidation year as provided in Article 494, paragraph (1) of the Act;

七十八貸借対照表等　法第四百九十六条第一項に規定する貸借対照表等をいう。

(lxxviii)"balance sheet" means a balance sheet, etc. as provided in Article 496, paragraph (1) of the Act;

七十九協定債権　法第五百十五条第三項に規定する協定債権をいう。

(lxxix)"agreement claims" means agreement claims as provided in Article 515, paragraph (3) of the Act;

八十協定債権者　法第五百十七条第一項に規定する協定債権者をいう。

(lxxx)"agreement claim creditor" means an agreement claim creditor as provided in Article 517, paragraph (1) of the Act;

八十一債権者集会参考書類　法第五百五十条第一項に規定する債権者集会参考書類をいう。

(lxxxi)"reference documents for creditors meetings" means reference documents for creditors meetings as provided in Article 550, paragraph (1) of the Act;

八十二持分会社　法第五百七十五条第一項に規定する持分会社をいう。

(lxxxii)"membership company" means a membership company as provided in Article 575, paragraph (1) of the Act;

八十三清算持分会社　法第六百四十五条に規定する清算持分会社をいう。

(lxxxiii)"liquidating membership company" means a liquidating membership company as provided in Article 645 of the Act;

八十四募集社債　法第六百七十六条に規定する募集社債をいう。

(lxxxiv)"bonds for subscription" means bonds for subscription as provided in Article 676 of the Act;

八十五社債発行会社　法第六百八十二条第一項に規定する社債発行会社をいう。

(lxxxv)"bond-issuing company" means a bond-issuing company as provided in Article 682, paragraph (1) of the Act;

八十六社債原簿管理人　法第六百八十三条に規定する社債原簿管理人をいう。

(lxxxvi)"bond register administrator" means a bond register administrator as provided in Article 683 of the Act;

八十七社債権者集会参考書類　法第七百二十一条第一項に規定する社債権者集会参考書類をいう。

(lxxxvii)"reference documents for a bondholder meeting" means reference documents for a bondholder meeting as provided in Article 721, paragraph (1) of the Act;

八十八組織変更後持分会社　法第七百四十四条第一項第一号に規定する組織変更後持分会社をいう。

(lxxxviii)"membership company after entity conversion" means a membership company after entity conversion as provided in Article 744, paragraph (1), item (i) of the Act;

八十九社債等　法第七百四十六条第一項第七号ニに規定する社債等をいう。

(lxxxix)"bonds, etc." means bonds, etc. as provided in Article 746, paragraph (1), item (vii), (d) of the Act.

九十吸収合併消滅会社　法第七百四十九条第一項第一号に規定する吸収合併消滅会社をいう。

(xc)"company disappearing in an absorption-type merger" means a company disappearing in an absorption-type merger as provided in Article 749, paragraph (1), item (i) of the Act;

九十一吸収合併存続会社　法第七百四十九条第一項に規定する吸収合併存続会社をいう。

(xci)"company surviving an absorption-type merger" means a company surviving an absorption-type merger as provided in Article 749, paragraph (1) of the Act.

九十二吸収合併存続株式会社　法第七百四十九条第一項第一号に規定する吸収合併存続株式会社をいう。

(xcii)"stock company surviving an absorption-type merger" means a stock company surviving an absorption-type merger as provided in Article 749, paragraph (1), item (i) of the Act;

九十三吸収合併消滅株式会社　法第七百四十九条第一項第二号に規定する吸収合併消滅株式会社をいう。

(xciii)"stock company disappearing in an absorption-type merger" means a stock company disappearing in an absorption-type merger as provided in Article 749, paragraph (1), item (ii) of the Act;

九十四吸収合併存続持分会社　法第七百五十一条第一項第一号に規定する吸収合併存続持分会社をいう。

(xciv)"membership company surviving an absorption-type merger" means a membership company surviving an absorption-type merger as provided in Article 751, paragraph (1), item (i) of the Act;

九十五新設合併設立会社　法第七百五十三条第一項に規定する新設合併設立会社をいう。

(xcv)"company incorporated in a consolidation-type merger" means a company incorporated in a consolidation-type merger as provided in Article 753, paragraph (1) of the Act;

九十六新設合併消滅会社　法第七百五十三条第一項第一号に規定する新設合併消滅会社をいう。

(xcvi)"company disappearing in a consolidation-type merger" means a company disappearing in a consolidation-type merger as provided in Article 753, paragraph (1), item (i) of the Act;

九十七新設合併設立株式会社　法第七百五十三条第一項第二号に規定する新設合併設立株式会社をいう。

(xcvii)"stock company incorporated in a consolidation-type merger" means a stock company incorporated in a consolidation-type merger as provided in Article 753, paragraph (1), item (ii) of the Act;

九十八新設合併消滅株式会社　法第七百五十三条第一項第六号に規定する新設合併消滅株式会社をいう。

(xcviii)"stock company disappearing in a consolidation-type merger" means a stock company disappearing in a consolidation-type merger as provided in Article 753, paragraph (1), item (vi) of the Act;

九十九吸収分割承継会社　法第七百五十七条に規定する吸収分割承継会社をいう。

(xcix)"company succeeding in an absorption-type split" means a company succeeding in an absorption-type split as provided in Article 757 of the Act;

百吸収分割会社　法第七百五十八条第一号に規定する吸収分割会社をいう。

(c)"company splitting in an absorption-type split" means a company splitting in an absorption-type split as provided in Article 758, item (i) of the Act;

百一吸収分割承継株式会社　法第七百五十八条第一号に規定する吸収分割承継株式会社をいう。

(ci)"stock company succeeding in an absorption-type split" means a stock company succeeding in an absorption-type split as provided in Article 758, item (i) of the Act;

百二吸収分割株式会社　法第七百五十八条第二号に規定する吸収分割株式会社をいう。

(cii)"stock company splitting in an absorption-type split" means a stock company splitting in an absorption-type split as provided in Article 758, item (ii) of the Act;

百三吸収分割承継持分会社　法第七百六十条第一号に規定する吸収分割承継持分会社をいう。

(ciii)"membership company succeeding in an absorption-type split" means a membership company succeeding in an absorption-type split as provided in Article 760, item (i) of the Act;

百四新設分割会社　法第七百六十三条第一項第五号に規定する新設分割会社をいう。

(civ)"company splitting in an incorporation-type split" means a company splitting in an incorporation-type split as provided in Article 763, paragraph (1), item (v) of the Act;

百五新設分割株式会社　法第七百六十三条第一項第五号に規定する新設分割株式会社をいう。

(cv)"stock company splitting in an incorporation-type split" means a stock company splitting in an incorporation-type split as provided in Article 763, paragraph (1), item (v) of the Act;

百六新設分割設立会社　法第七百六十三条第一項に規定する新設分割設立会社をいう。

(cvi)"company incorporated in an incorporation-type split" means a company incorporated in an incorporation-type split as provided in Article 763, paragraph (1) of the Act;

百七新設分割設立株式会社　法第七百六十三条第一項第一号に規定する新設分割設立株式会社をいう。

(cvii)"stock company incorporated in an incorporation-type split" means a stock company incorporated in an incorporation-type split as provided in Article 763, paragraph (1), item (i) of the Act;

百八新設分割設立持分会社　法第七百六十五条第一項第一号に規定する新設分割設立持分会社をいう。

(cviii)"membership company incorporated in an incorporation-type split" means a membership company incorporated in an incorporation-type split as provided in Article 765, paragraph (1), item (i) of the Act;

百九株式交換完全親会社　法第七百六十七条に規定する株式交換完全親会社をいう。

(cix)"wholly-owning parent company resulting from a share exchange" means a wholly-owning parent company resulting from a share exchange as provided in Article 767 of the Act;

百十株式交換完全子会社　法第七百六十八条第一項第一号に規定する株式交換完全子会社をいう。

(cx)"wholly-owned subsidiary company resulting from a share exchange" means a wholly-owned subsidiary company resulting from a share exchange as provided in Article 768, paragraph (1), item (i) of the Act;

百十一株式交換完全親株式会社　法第七百六十八条第一項第一号に規定する株式交換完全親株式会社をいう。

(cxi)"wholly-owning parent stock company resulting from a share exchange" means a wholly-owning parent stock company resulting from a share exchange as provided in Article 768, paragraph (1), item (i) of the Act;

百十二株式交換完全親合同会社　法第七百七十条第一項第一号に規定する株式交換完全親合同会社をいう。

(cxii)"wholly-owning parent limited liability company resulting from a share exchange" means a wholly-owning parent limited liability company resulting from a share exchange as provided in Article 770, paragraph (1), item (i) of the Act;

百十三株式移転設立完全親会社　法第七百七十三条第一項第一号に規定する株式移転設立完全親会社をいう。

(cxiii)"wholly-owning parent company incorporated in a share transfer" means a wholly-owning parent company incorporated in a share transfer as provided in Article 773, paragraph (1), item (i) of the Act;

百十四株式移転完全子会社　法第七百七十三条第一項第五号に規定する株式移転完全子会社をいう。

(cxiv)"wholly-owned subsidiary company resulting from a share transfer" means a wholly-owned subsidiary company resulting from a share transfer as provided in Article 773, paragraph (1), item (v) of the Act;

百十五株式交付親会社　法第七百七十四条の三第一項第一号に規定する株式交付親会社をいう。

(cxv)"share delivery parent company" meaning a parent company resulting from a partial share exchange provided in Article 774-3, paragraph (1), item (i) of the Act;

百十六株式交付子会社　法第七百七十四条の三第一項第一号に規定する株式交付子会社をいう。

(cxvi)"subsidiary company resulting from a partial share exchange" meaning a subsidiary company resulting from a partial share exchange provided in Article 774-3, paragraph (1), item (i) of the Act;

百十七吸収分割合同会社　法第七百九十三条第二項に規定する吸収分割合同会社をいう。

(cxvii)"limited liability company splitting in an absorption-type split" means a limited liability company splitting in an absorption-type split as provided in Article 793, paragraph (2) of the Act;

百十八存続株式会社等　法第七百九十四条第一項に規定する存続株式会社等をいう。

(cxviii)"surviving stock company, etc." means a surviving stock company, etc. as provided in Article 794, paragraph (1) of the Act;

百十九新設分割合同会社　法第八百十三条第二項に規定する新設分割合同会社をいう。

(cxix)"limited liability company splitting in an incorporation-type split" means a limited liability company splitting in an incorporation-type split as provided in Article 813, paragraph (2) of the Act.

百二十責任追及等の訴え　法第八百四十七条第一項に規定する責任追及等の訴えをいう。

(cxx)"action to enforce liability" means an action to enforce liability as provided in Article 847, paragraph (1) of the Act.

百二十一株式交換等完全子会社　法第八百四十七条の二第一項に規定する株式交換等完全子会社をいう。

(cxxi)"wholly-owned subsidiary company resulting from a share exchange, etc." means a wholly-owned subsidiary company resulting from a share exchange, etc. as provided in Article 847-2, paragraph (1) of the Act.

百二十二最終完全親会社等　法第八百四十七条の三第一項に規定する最終完全親会社等をいう。

(cxxii)"ultimate, wholly-owning parent company, etc." means an ultimate, wholly-owning parent company, etc. prescribed in Article 847-3, paragraph (1) of the Act;

百二十三特定責任追及の訴え　法第八百四十七条の三第一項に規定する特定責任追及の訴えをいう。

(cxxiii)"action to enforce specific liability" means an action to enforce specific liability as provided in Article 847-3, paragraph (1) of the Act;

百二十四完全親会社等　法第八百四十七条の三第二項に規定する完全親会社等をいう。

(cxxiv)"wholly-owning parent company, etc." means a wholly-owning parent company, etc. as provided in Article 847-3, paragraph (2) of the Act;

百二十五完全子会社等　法第八百四十七条の三第二項第二号に規定する完全子会社等をいう。

(cxxv)"wholly-owned subsidiary company, etc." means a wholly-owned subsidiary company, etc. as provided in Article 847-3, paragraph (2), item (ii) of the Act;

百二十六特定責任　法第八百四十七条の三第四項に規定する特定責任をいう。

(cxxvi)"specific liabilities" means the specific liabilities as provided in Article 847-3, paragraph (4) of the Act;

百二十七株式交換等完全親会社　法第八百四十九条第二項第一号に規定する株式交換等完全親会社をいう。

(cxxvii)"wholly-owning parent company resulting from a share exchange, etc." means a wholly-owning parent company resulting from a share exchange, etc. as provided in Article 849, paragraph (2), item (i) of the Act.

３この省令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

(3)In this Ministerial Order, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

一法人等　法人その他の団体をいう。

(i)"corporation, etc." means a corporation or other organization;

二会社等　会社（外国会社を含む。）、組合（外国における組合に相当するものを含む。）その他これらに準ずる事業体をいう。

(ii)"company, etc." means a company (including a foreign company), partnership (including an entity that is equivalent to a partnership in a foreign country), or other business entity equivalent thereto;

三役員　取締役、会計参与、監査役、執行役、理事、監事その他これらに準ずる者をいう。

(iii)"officer" means a company director, accounting advisor, company auditor, executive officer, director, auditor, or other corporation equivalent thereto;

四会社役員　当該株式会社の取締役、会計参与、監査役及び執行役をいう。

(iv)"company officer" means a company director, accounting advisor, company auditor, or executive officer of the stock company;

五社外役員　会社役員のうち、次のいずれにも該当するものをいう。

(v)"outside officer" means a company officer who falls under all of the following:

イ当該会社役員が社外取締役又は社外監査役であること。

(a)the company officer is an outside director or outside company auditor;

ロ当該会社役員が次のいずれかの要件に該当すること。

(b)the company officer falls under any of the following requirements:

（１）当該会社役員が法第三百二十七条の二、第三百三十一条第六項、第三百七十三条第一項第二号、第三百九十九条の十三第五項又は第四百条第三項の社外取締役であること。

1.the company officer is an outside director under Article 327-2, Article 331, paragraph (6), Article 373, paragraph (1), item (ii), Article 399-13, paragraph (5) or Article 400, paragraph (3) of the Act;

（２）当該会社役員が法第三百三十五条第三項の社外監査役であること。

2.the company officer is an outside company auditor under Article 335, paragraph (3) of the Act;

（３）当該会社役員を当該株式会社の社外取締役又は社外監査役であるものとして計算関係書類、事業報告、株主総会参考書類その他当該株式会社が法令その他これに準ずるものの規定に基づき作成する資料に表示していること。

3.the company officer is indicated as an outside director or outside company auditor of the stock company in accounting documents, business reports, reference documents for shareholders meetings, or other materials prepared by the stock company pursuant to the provisions of laws and regulations and other authorities equivalent thereto;

六業務執行者　次に掲げる者をいう。

(vi)"executive" means a person set forth below:

イ業務執行取締役、執行役その他の法人等の業務を執行する役員（法第三百四十八条の二第一項及び第二項の規定による委託を受けた社外取締役を除く。）

(a)an executive director, an executive officer, or other officer managing the business of a corporation, etc. (excluding an outside director who has been entrusted under Article 348-2, paragraph (1) or (2) of the Act);

ロ業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これに相当する者

(b)a member who manages the business, a person who is to perform the duties under Article 598, paragraph (1) of the Act, or any other corporation equivalent thereto;

ハ使用人

(c)an employee;

七社外取締役候補者　次に掲げるいずれにも該当する候補者をいう。

(vii)"candidate for outside director" means a candidate who falls under all of the following:

イ当該候補者が当該株式会社の取締役に就任した場合には、社外取締役となる見込みであること。

(a)the candidate is expected to become an outside director if the candidate assumes office as a director of the stock company;

ロ次のいずれかの要件に該当すること。

(b)the candidate falls under either of the following requirements:

（１）当該候補者を法第三百二十七条の二、第三百三十一条第六項、第三百七十三条第一項第二号、第三百九十九条の十三第五項又は第四百条第三項の社外取締役であるものとする予定があること。

1.a plan exists to have the candidate as an outside director under Article 327-2, Article 331, paragraph (6), Article 373, paragraph (1), item (ii), Article 399-13, paragraph (5) or Article 400, paragraph (3) of the Act;

（２）当該候補者を当該株式会社の社外取締役であるものとして計算関係書類、事業報告、株主総会参考書類その他株式会社が法令その他これに準ずるものの規定に基づき作成する資料に表示する予定があること。

2.a plan exists to have the candidate indicated as an outside director of the stock company in accounting documents, business reports, reference documents for shareholders meetings, or other materials prepared by the stock company pursuant to the provisions of laws and regulations and other authorities equivalent thereto;

八社外監査役候補者　次に掲げるいずれにも該当する候補者をいう。

(viii)"candidate for outside company auditor" means a candidate who falls under all of the following:

イ当該候補者が当該株式会社の監査役に就任した場合には、社外監査役となる見込みであること。

(a)the candidate is expected to become an outside company auditor if the candidate assumes office as a company auditor of the stock company;

ロ次のいずれかの要件に該当すること。

(b)the candidate falls under either of the following requirements:

（１）当該候補者を法第三百三十五条第三項の社外監査役であるものとする予定があること。

1.a plan exists to have the candidate serve as an outside company auditor under Article 335, paragraph (3) of the Act;

（２）当該候補者を当該株式会社の社外監査役であるものとして計算関係書類、事業報告、株主総会参考書類その他株式会社が法令その他これに準ずるものの規定に基づき作成する資料に表示する予定があること。

2.a plan exists to have the candidate indicated as an outside company auditor of the stock company in accounting documents, business reports, reference documents for shareholders meetings, or other materials prepared by the stock company pursuant to the provisions of laws and regulations and other authorities equivalent thereto;

九最終事業年度　次のイ又はロに掲げる会社の区分に応じ、当該イ又はロに定めるものをいう。

(ix)"most recent business year" means the period provided in (a) or (b) below in accordance with the categories of companies set forth respectively therein:

イ株式会社　法第二条第二十四号に規定する最終事業年度

(a)stock company: the most recent business year provided in Article 2, item (xxiv) of the Act;

ロ持分会社　各事業年度に係る法第六百十七条第二項に規定する計算書類を作成した場合における当該各事業年度のうち最も遅いもの。

(b)membership company: the latest of the business years for which financial statements have been prepared as provided in Article 617, paragraph (2) of the Act for each business year;

十計算書類　次のイ又はロに掲げる会社の区分に応じ、当該イ又はロに定めるものをいう。

(x)"financial statements" means the documents in (a) or (b) below in accordance with the categories of companies set forth respectively therein:

イ株式会社　法第四百三十五条第二項に規定する計算書類

(a)stock company: the financial statements as provided in Article 435, paragraph (2) of the Act;

ロ持分会社　法第六百十七条第二項に規定する計算書類

(b)membership company: the financial statements as provided in Article 617, paragraph (2) of the Act;

十一計算関係書類　株式会社についての次に掲げるものをいう。

(xi)"accounting documents" means, for stock companies, the items set forth below:

イ成立の日における貸借対照表

(a)the balance sheet as of the day of its formation;

ロ事業年度に係る計算書類及びその附属明細書

(b)the financial statements and the attached detailed statements thereof pertaining to each business year;

ハ臨時計算書類

(c)provisional financial statements;

ニ連結計算書類

(d)consolidated financial statements;

十二計算書類等　次のイ又はロに掲げる会社の区分に応じ、当該イ又はロに定めるものをいう。

(xii)"financial statements, etc." means the items as provided in (a) or (b) below in accordance with the categories of companies set forth respectively therein:

イ株式会社　各事業年度に係る計算書類及び事業報告（法第四百三十六条第一項又は第二項の規定の適用がある場合にあっては、監査報告又は会計監査報告を含む。）

(a)stock company: financial statements and business reports for each business year (including audit reports and financial audit reports, if provisions of Article 436, paragraph (1) or paragraph (2) are applicable);

ロ持分会社　法第六百十七条第二項に規定する計算書類

(b)membership company: the financial statements as provided in Article 617, paragraph (2) of the Act;

十三臨時計算書類等　法第四百四十一条第一項に規定する臨時計算書類（同条第二項の規定の適用がある場合にあっては、監査報告又は会計監査報告を含む。）をいう。

(xiii)"provisional financial statements, etc." means the provisional financial statements as provided in Article 441, paragraph (1) of the Act (including audit reports and financial audit reports, if provisions of paragraph (2) of that Article are applicable);

十四新株予約権等　新株予約権その他当該法人等に対して行使することにより当該法人等の株式その他の持分の交付を受けることができる権利（株式引受権（会社計算規則（平成十八年法務省令第十三号）第二条第三項第三十四号に規定する株式引受権をいう。以下同じ。）を除く。）をいう。

(xiv)"share option, etc." means a share option or other right that enables a person to be delivered shares or other equity interests in a corporation, etc. through the exercise thereof against the corporation, etc. (excluding share award rights (meaning the share award rights as provided in Article 2, paragraph (3), item (xxxiv) of the Regulations on Corporate Accounting (Ministry of Justice Order No. 13 of 2006); the same applies hereinafter));

十五公開買付け等　金融商品取引法（昭和二十三年法律第二十五号）第二十七条の二第六項（同法第二十七条の二十二の二第二項において準用する場合を含む。）に規定する公開買付け及びこれに相当する外国の法令に基づく制度をいう。

(xv)"tender offer, etc." means a tender offer as provided in Article 27-2, paragraph (6) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (including as applied mutatis mutandis pursuant to Article 27-22-2, paragraph (2) of that Act) and a system equivalent thereto based on the foreign laws and regulations;

十六社債取得者　社債を社債発行会社以外の者から取得した者（当該社債発行会社を除く。）をいう。

(xvi)"acquirer of bonds" means a person who has acquired bonds from a person other than a bond-issuing company (excluding the bond-issuing company);

十七信託社債　信託の受託者が発行する社債であって、信託財産（信託法（平成十八年法律第百八号）第二条第三項に規定する信託財産をいう。以下同じ。）のために発行するものをいう。

(xvii)"trust bond" means a bond that the trustee of a trust issues, which is issued for trust property (meaning the trust property as provided in Article 2, paragraph (3) of the Trust Act (Act. No. 108 of 2006); the same applies hereinafter);

十八設立時役員等　設立時取締役、設立時会計参与、設立時監査役及び設立時会計監査人をいう。

(xviii)"officer, etc. at incorporation" means a director at incorporation, accounting advisor at incorporation, company auditor at incorporation, and a financial auditor at incorporation;

十九特定関係事業者　次に掲げるものをいう。

(xix)"specified associated service provider" means any of the following:

イ次の（１）又は（２）に掲げる場合の区分に応じ、当該（１）又は（２）に定めるもの

(a)the entities prescribed in 1. or 2. below in accordance with the categories of cases set forth in 1. or 2.:

（１）当該株式会社に親会社等がある場合　当該親会社等並びに当該親会社等の子会社等（当該株式会社を除く。）及び関連会社（当該親会社等が会社でない場合におけるその関連会社に相当するものを含む。）

1.if the stock company has a parent company, etc.: the parent company, etc. and the subsidiary companies, etc. (excluding the stock company) and affiliated companies of the parent company (including entities equivalent to the affiliated companies if the parent company, etc. is not a company);

（２）当該株式会社に親会社等がない場合　当該株式会社の子会社及び関連会社

2.if the stock company has no parent company, etc.: the subsidiary companies and affiliated companies of the stock company;

ロ当該株式会社の主要な取引先である者（法人以外の団体を含む。）

(b)important counterparties of the stock company (including organizations other than corporations);

二十関連会社　会社計算規則第二条第三項第二十一号に規定する関連会社をいう。

(xx)"affiliated company" means an affiliated company as provided in Article 2, paragraph (3), item (xxi) of the Regulations on Corporate Accounting;

二十一連結配当規制適用会社　会社計算規則第二条第三項第五十五号に規定する連結配当規制適用会社をいう。

(xxi)"company to which consolidated dividend regulations apply" means a company to which consolidated dividend regulations apply as provided in Article 2, paragraph (3), item (lv) of the Regulations on Corporate Accounting;

二十二組織変更株式交換　保険業法（平成七年法律第百五号）第九十六条の五第一項に規定する組織変更株式交換をいう。

(xxii)"share exchange on entity conversion" means a share exchange on entity conversion as provided in Article 96-5, paragraph (1) of the Insurance Business Act (Act No. 105 of 1995);

二十三組織変更株式移転　保険業法第九十六条の八第一項に規定する組織変更株式移転をいう。

(xxiii)"share transfer on entity conversion" means a share transfer on entity conversion as provided in Article 96-8, paragraph (1) of the Insurance Business Act.

第二章　子会社等及び親会社等

Chapter II Subsidiary Companies and Parent Companies

（子会社及び親会社）

(Subsidiary Companies and Parent Companies)

第三条法第二条第三号に規定する法務省令で定めるものは、同号に規定する会社が他の会社等の財務及び事業の方針の決定を支配している場合における当該他の会社等とする。

Article 3(1)An entity prescribed by Ministry of Justice Order as provided in Article 2, item (iii) of the Act is a second company, etc. if the first company as provided in that item controls determinations on the financial and business policies of the relevant second company, etc.

２法第二条第四号に規定する法務省令で定めるものは、会社等が同号に規定する株式会社の財務及び事業の方針の決定を支配している場合における当該会社等とする。

(2)An entity prescribed by Ministry of Justice Order as provided in Article 2, item (iv) of the Act is the first company, etc. under that item if a company, etc. controls determinations on the financial and business policies of a stock company as provided in that item

３前二項に規定する「財務及び事業の方針の決定を支配している場合」とは、次に掲げる場合（財務上又は事業上の関係からみて他の会社等の財務又は事業の方針の決定を支配していないことが明らかであると認められる場合を除く。）をいう（以下この項において同じ。）。

(3)The phrase "if a company controls determinations on the financial and business policies" provided in the preceding two paragraphs means the following: (excluding cases where it is found to be clear that no control is exercised over determinations on the financial or business policies of another company, etc., in light of the financial or business relationships; hereinafter the same applies in this paragraph):

一他の会社等（次に掲げる会社等であって、有効な支配従属関係が存在しないと認められるものを除く。以下この項において同じ。）の議決権の総数に対する自己（その子会社及び子法人等（会社以外の会社等が他の会社等の財務及び事業の方針の決定を支配している場合における当該他の会社等をいう。）を含む。以下この項において同じ。）の計算において所有している議決権の数の割合が百分の五十を超えている場合

(i)if the ratio of the number of voting rights that the first company (including its subsidiary company or subsidiary corporation, etc. (meaning the relevant other company, etc. over whose financial and business policies a first company, etc. that is other than a company has control); hereinafter the same applies in this paragraph) holds in the second company, etc. (excluding a company, etc. set forth below with which an effective dominant-subordinate relationship is not recognized as existing; hereinafter the same applies in this paragraph) on its own account to the total number of voting rights of the second company, etc. exceeds 50 percent:

イ民事再生法（平成十一年法律第二百二十五号）の規定による再生手続開始の決定を受けた会社等

(a)a company, etc. that has become subject to an order for the commencement of rehabilitation proceedings as provided in the Civil Rehabilitation Act (Act No. 225 of 1999);

ロ会社更生法（平成十四年法律第百五十四号）の規定による更生手続開始の決定を受けた株式会社

(b)a stock company that has become subject to an order for the commencement of reorganization proceedings as provided in the Corporate Reorganization Act (Act No. 154 of 2002);

ハ破産法（平成十六年法律第七十五号）の規定による破産手続開始の決定を受けた会社等

(c)a company, etc. that has become subject to an order for the commencement of bankruptcy proceedings as provided in the Bankruptcy Act (Act No. 75 of 2004);

ニその他イからハまでに掲げる会社等に準ずる会社等

(d)any other company, etc. equivalent to the companies, etc. set forth in (a) through (c);

二他の会社等の議決権の総数に対する自己の計算において所有している議決権の数の割合が百分の四十以上である場合（前号に掲げる場合を除く。）であって、次に掲げるいずれかの要件に該当する場合

(ii)if the voting rights in a second company, etc. that a first company, etc. holds on its own account is 40 percent or greater of the total number of voting rights in a second company, etc. (excluding the cases set forth in the preceding item), cases that satisfy any one of the following requirements:

イ他の会社等の議決権の総数に対する自己所有等議決権数（次に掲げる議決権の数の合計数をいう。次号において同じ。）の割合が百分の五十を超えていること。

(a)that the number of the first company's own voting rights (meaning the total number of the following voting rights; the same applies in the following item) in the second company, etc. exceeds 50 percent of the total number of voting rights in the second company, etc.:

（１）自己の計算において所有している議決権

1.voting rights held on the first company's own account;

（２）自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者が所有している議決権

2.voting rights held by persons who are found to exercise their voting rights in accordance with the wishes of the first company, etc. due to a close relationship therewith in terms of investment, personnel, funds, technology, transactions or other particulars;

（３）自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権

3.voting rights held by persons who have agreed to exercise their voting rights in accordance with the wishes of the first company, etc.;

ロ他の会社等の取締役会その他これに準ずる機関の構成員の総数に対する次に掲げる者（当該他の会社等の財務及び事業の方針の決定に関して影響を与えることができるものに限る。）の数の割合が百分の五十を超えていること。

(b)that the number of the following persons (limited to those capable of exercising influence in connection with determinations on the financial and business policies of the second company, etc.) exceeds 50 percent of the total number of members on the board of directors or other equivalent body of the second company, etc.:

（１）自己の役員

1.officers of the first company, etc.;

（２）自己の業務を執行する社員

2.members who manage business at the first company, etc.;

（３）自己の使用人

3.employees of the first company, etc.;

（４）（１）から（３）までに掲げる者であった者

4.a person who was a person set forth in 1. through 3.;

ハ自己が他の会社等の重要な財務及び事業の方針の決定を支配する契約等が存在すること。

(c)that an agreement, etc. exists under which the first company controls determinations on the important financial and business policies of the second company, etc.;

ニ他の会社等の資金調達額（貸借対照表の負債の部に計上されているものに限る。）の総額に対する自己が行う融資（債務の保証及び担保の提供を含む。ニにおいて同じ。）の額（自己と出資、人事、資金、技術、取引等において緊密な関係のある者が行う融資の額を含む。）の割合が百分の五十を超えていること。

(d)that the amount of financing (including the amount of financing carried out by a party that has a close relationship with the first company, etc. due to investment, personnel, technology, transactions, etc.) (including guarantees on obligations and provision of collateral; the same applies in (d)) that the first company, etc. carries out in the second company, etc. exceeds 50 percent of the total amount of procured funds of the second company, etc. (limited to funds recorded in the section on liabilities in the balance sheet);

ホその他自己が他の会社等の財務及び事業の方針の決定を支配していることが推測される事実が存在すること。

(e)that other facts exist suggesting that the first company, etc. controls determinations on the financial and business policies of the second company, etc.;

三他の会社等の議決権の総数に対する自己所有等議決権数の割合が百分の五十を超えている場合（自己の計算において議決権を所有していない場合を含み、前二号に掲げる場合を除く。）であって、前号ロからホまでに掲げるいずれかの要件に該当する場合

(iii)if the number of the first company's own voting rights in the second company, etc. exceeds 50 percent of the total number of voting rights in the second company, etc. (including if the company, etc. does not hold the voting rights on its own account, and excluding the cases set forth in the preceding two items), and where any one of the requirements set forth from (b) through (e) of the preceding item is satisfied.

４法第百三十五条第一項の親会社についての第二項の規定の適用については、同条第一項の子会社を第二項の法第二条第四号に規定する株式会社とみなす。

(4)A subsidiary company under Article 135, paragraph (1) of the Act is deemed to be the stock company as provided in Article 2, item (iv) of paragraph (2) with regard to the application of the provisions of paragraph (2) to the parent company under Article 135, paragraph (1) of the Act.

（子会社等及び親会社等）

(Subsidiary Companies and Parent Companies)

第三条の二法第二条第三号の二ロに規定する法務省令で定めるものは、同号ロに規定する者が他の会社等の財務及び事業の方針の決定を支配している場合における当該他の会社等とする。

Article 3-2(1)An entity prescribed by Ministry of Justice Order as provided in Article 2, item (iii)-2, (b) of the Act is another company, etc. if the person as provided in (b) of that item controls determinations on the financial and business policies of the relevant other company, etc.

２法第二条第四号の二ロに規定する法務省令で定めるものは、ある者（会社等であるものを除く。）が同号ロに規定する株式会社の財務及び事業の方針の決定を支配している場合における当該ある者とする。

(2)An entity prescribed by Ministry of Justice Order as provided in Article 2, item (iv)-2, (b) of the Act is a person (excluding a person who is a company, etc.) if that person controls determinations on the financial and business policies of the stock company as provided in (b) of that item.

(3)The case where a person "controls determinations on the financial and business policies" provided in the preceding two paragraphs means the following (excluding cases where it is found to be clear that no control is exercised over determinations on the financial or business policies of another company, etc., in light of the financial or business relationships; hereinafter the same applies in this paragraph):

一他の会社等（次に掲げる会社等であって、有効な支配従属関係が存在しないと認められるものを除く。以下この項において同じ。）の議決権の総数に対する自己（その子会社等を含む。以下この項において同じ。）の計算において所有している議決権の数の割合が百分の五十を超えている場合

(i)if the ratio of the number of voting rights that the person (including its subsidiary company, etc.; hereinafter the same applies in this paragraph) holds in another company, etc. (excluding a company, etc. set forth below with which an effective dominant-subordinate relationship is not recognized as existing; hereinafter the same applies in this paragraph) on its own account to the total number of voting rights of the relevant other company, etc. exceeds 50 percent:

イ民事再生法の規定による再生手続開始の決定を受けた会社等

(a)a company, etc. that has become subject to an order for the commencement of rehabilitation proceedings as provided in the Civil Rehabilitation Act;

ロ会社更生法の規定による更生手続開始の決定を受けた株式会社

(b)a stock company that has become subject to an order for the commencement of reorganization proceedings as provided in the Corporate Reorganization Act;

ハ破産法の規定による破産手続開始の決定を受けた会社等

(c)a company, etc. that has become subject to an order for the commencement of bankruptcy proceedings as provided in the Bankruptcy Act;

ニその他イからハまでに掲げる会社等に準ずる会社等

(d)any other company, etc. equivalent to the companies, etc. set forth in (a) through (c);

(ii)if the number of voting rights in another company, etc. that the person holds on its own account is 40 percent or greater of the total number of voting rights in the relevant other company, etc. (excluding the cases set forth in the preceding item), cases that satisfy any one of the following requirements:

(a)that the number of the person's own voting rights (meaning the total number of the following voting rights; the same applies in the following item) in another company, etc. exceeds 50 percent of the total number of voting rights in the relevant other company, etc.:

（１）自己の計算において所有している議決権

1.voting rights held on the person's own account;

2.voting rights held by persons who are found to exercise their voting rights in accordance with the wishes of the person due to a close relationship therewith in terms of investment, personnel, funds, technology, transactions or other particulars;

（３）自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権

3.voting rights held by persons who have agreed to exercise their voting rights in accordance with the wishes of the person;

（４）自己（自然人であるものに限る。）の配偶者又は二親等内の親族が所有している議決権

4.voting rights held by a spouse or a relative within the second degree of kinship of the person (limited to a natural person):

(b)that the number of the following persons (limited to those capable of exercising influence in connection with determinations on the financial and business policies of another company, etc.) exceeds 50 percent of the total number of members on the board of directors or other equivalent body of the relevant other company, etc.:

（１）自己（自然人であるものに限る。）

1.the person (limited to a natural person);

（２）自己の役員

2.officers of the person;

（３）自己の業務を執行する社員

3.members who manage business of the person;

（４）自己の使用人

4.employees of the person;

（５）（２）から（４）までに掲げる者であった者

5.a person who was a person set forth in 2. through 4.;

（６）自己（自然人であるものに限る。）の配偶者又は二親等内の親族

6.a spouse or a relative within the second degree of kinship of the person (limited to a natural person);

ハ自己が他の会社等の重要な財務及び事業の方針の決定を支配する契約等が存在すること。

(c)that an agreement, etc. exists under which the person controls determinations on the important financial and business policies of the second company, etc.;

ニ他の会社等の資金調達額（貸借対照表の負債の部に計上されているものに限る。）の総額に対する自己が行う融資（債務の保証及び担保の提供を含む。ニにおいて同じ。）の額（自己と出資、人事、資金、技術、取引等において緊密な関係のある者及び自己（自然人であるものに限る。）の配偶者又は二親等内の親族が行う融資の額を含む。）の割合が百分の五十を超えていること。

(d)that the amount of financing (including the amount of financing carried out by persons that have a close relationship with the person due to investment, personnel, technology, transactions, etc. and a spouse or a relative within the second degree of kinship of the person (limited to a natural person)) (including guarantees on obligations and provision of collateral; the same applies in (d)) that the person carries out in another company, etc. exceeds 50 percent of the total amount of procured funds of the relevant other company, etc. (limited to funds recorded in the section on liabilities in the balance sheet);

ホその他自己が他の会社等の財務及び事業の方針の決定を支配していることが推測される事実が存在すること。

(e)that other facts exist suggesting that the person controls determinations on the financial and business policies of another company, etc.;

(iii)if the number of the person's own voting rights in another company, etc. exceeds 50 percent of the total number of voting rights in the relevant other company, etc. (including where the person does not hold the voting rights on its own account, and excluding the cases set forth in the preceding two items), and where any one of the requirements set forth from (b) through (e) of the preceding item are satisfied.

（特別目的会社の特則）

(Special Provisions on Special Purpose Companies)

第四条第三条の規定にかかわらず、特別目的会社（資産の流動化に関する法律（平成十年法律第百五号）第二条第三項に規定する特定目的会社及び事業の内容の変更が制限されているこれと同様の事業を営む事業体をいう。以下この条において同じ。）については、次に掲げる要件のいずれにも該当する場合には、当該特別目的会社に資産を譲渡した会社の子会社に該当しないものと推定する。

Article 4Notwithstanding the provisions of Article 3, in cases which fall under any of the following requirements, a special purpose company (meaning a special purpose company as provided in Article 2, paragraph (3) of the Act on Securitization of Assets (Act No. 105 of 1998) and a business entity engaged in business that is the same type as that in which a change of the content of the business has been restricted; hereinafter the same applies in this Article) is presumed not to fall under the category of a subsidiary company of a company that transferred assets to the special purpose company:

一当該特別目的会社が適正な価額で譲り受けた資産から生ずる収益をその発行する証券（当該証券に表示されるべき権利を含む。）の所有者（資産の流動化に関する法律第二条第十二項に規定する特定借入れに係る債権者及びこれと同様の借入れに係る債権者を含む。）に享受させることを目的として設立されていること。

(i)that it has been incorporated for the purpose of causing the owner (including obligees pertaining to the specific borrowings as provided in Article 2, paragraph (12) of the Act on Securitization of Assets and obligees pertaining to similar borrowings) of the securities (including rights that are to be indicated on the securities) it issues to enjoy the gain generated from assets that the special purpose company received at a fair price;

二当該特別目的会社の事業がその目的に従って適切に遂行されていること。

(ii)that the business of the special purpose company is being executed appropriately in accordance with the purpose thereof.

（株式交付子会社）

(Subsidiary Company Resulting from a Partial Share Exchange)

第四条の二法第二条第三十二号の二に規定する法務省令で定めるものは、同条第三号に規定する会社が他の会社等の財務及び事業の方針の決定を支配している場合（第三条第三項第一号に掲げる場合に限る。）における当該他の会社等とする。

Article 4-2An entity prescribed by Ministry of Justice Order as provided in Article 2, item (xxxii)-2 of the Act is a second company, etc. if the first company as provided in item (iii) of that Article controls determinations on the financial and business policies of the relevant second company, etc. (limited to the case set forth in Article 3, paragraph (3), item (i)).

第二編　株式会社

Part II Stock Companies

第一章　設立

Chapter I Incorporation

第一節　通則

Section 1 General Rules

（設立費用）

(Incorporation Expenses)

第五条法第二十八条第四号に規定する法務省令で定めるものは、次に掲げるものとする。

Article 5Those prescribed by Ministry of Justice Order as provided in Article 28, item (iv) of the Act are as follows:

一定款に係る印紙税

(i)stamp tax pertaining to articles of incorporation;

二設立時発行株式と引換えにする金銭の払込みの取扱いをした銀行等に支払うべき手数料及び報酬

(ii)fees and compensation to be paid to the bank, etc. that handled the payment of the money to be paid in exchange for the shares issued at incorporation;

三法第三十三条第三項の規定により決定された検査役の報酬

(iii)compensation for inspectors that is determined pursuant to the provisions of Article 33, paragraph (3) of the Act;

四株式会社の設立の登記の登録免許税

(iv)registration and license tax for the registration of the incorporation of a stock company.

（検査役の調査を要しない市場価格のある有価証券）

(Securities with a Market Price Not Requiring an Investigation by the Inspector)

第六条法第三十三条第十項第二号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する有価証券の価格とする方法とする。

Article 6The means prescribed by Ministry of Justice Order as provided in Article 33, paragraph (10), item (ii) of the Act is that whereby the higher of the following amounts is the price of the securities prescribed in that item:

一法第三十条第一項の認証の日における当該有価証券を取引する市場における最終の価格（当該日に売買取引がない場合又は当該日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the securities are traded as of the day of the certification under Article 30, paragraph (1) of the Act (if there is no sales transaction on the date, or if the date falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二法第三十条第一項の認証の日において当該有価証券が公開買付け等の対象であるときは、当該日における当該公開買付け等に係る契約における当該有価証券の価格

(ii)if the securities are the target of a tender offer, etc. on the day of certification under Article 30, paragraph (1) of the Act, the price of the securities in the contract in relation to the tender offer, etc. on the relevant date.

（銀行等）

(Banks)

第七条法第三十四条第二項に規定する法務省令で定めるものは、次に掲げるものとする。

Article 7Those prescribed by Ministry of Justice Order as provided in Article 34, paragraph (2) of the Act are as follows:

一株式会社商工組合中央金庫

(i)the Shoko Chukin Bank;

二農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第三号の事業を行う農業協同組合又は農業協同組合連合会

(ii)agricultural cooperatives or federations of agricultural cooperatives engaged in the business under Article 10, paragraph (1), item (iii) of the Agricultural Co-operatives Act (Act No. 132 of 1947);

三水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第四号、第八十七条第一項第四号、第九十三条第一項第二号又は第九十七条第一項第二号の事業を行う漁業協同組合、漁業協同組合連合会、水産加工業協同組合又は水産加工業協同組合連合会

(iii)fishing cooperatives, federations of fishing cooperatives, marine products processing cooperatives, and federations of marine products processing cooperatives engaged in undertakings set forth in Article 11, paragraph (1), item (iv), or Article 87, paragraph (1), item (iv), or Article 93, paragraph (1), item (ii), or Article 97, paragraph (1), item (ii) of the Fishing Cooperatives Act (Act No. 242 of 1948);

四信用協同組合又は中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号の事業を行う協同組合連合会

(iv)credit cooperatives, or federations of cooperatives engaged in undertakings set forth in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949);

五信用金庫又は信用金庫連合会

(v)Shinkin Bank or federation of Shinkin Banks;

六労働金庫又は労働金庫連合会

(vi)Labor Bank or the Rokinren Bank;

七農林中央金庫

(vii)the Norinchukin Bank.

（出資の履行の仮装に関して責任をとるべき発起人等）

(Incorporators Liable for Disguising the Performance of Contributions)

第七条の二法第五十二条の二第二項に規定する法務省令で定める者は、次に掲げる者とする。

Article 7-2The persons prescribed by Ministry of Justice Order as provided in Article 52-2, paragraph (2) of the Act are as follows:

一出資の履行（法第三十五条に規定する出資の履行をいう。次号において同じ。）の仮装に関する職務を行った発起人及び設立時取締役

(i)incorporators and directors at incorporation performing duties related to disguising of performance of contributions (meaning the performance of contributions as provided in Article 35 of the Act; the same applies in the following item);

二出資の履行の仮装が創立総会の決議に基づいて行われたときは、次に掲げる者

(ii)if performance of contributions is disguised pursuant to a resolution at an organizational meeting, the following persons:

イ当該創立総会に当該出資の履行の仮装に関する議案を提案した発起人

(a)incorporators who submit proposals related to the disguising of performance of contributions at an organizational meeting;

ロイの議案の提案の決定に同意した発起人

(b)incorporators who consent to adoption of the proposal submission of (a);

ハ当該創立総会において当該出資の履行の仮装に関する事項について説明をした発起人及び設立時取締役

(c)incorporators and directors at incorporation who deliver explanations regarding particulars related to the disguising of performance of contributions at an organizational meeting.

第二節　募集設立

Section 2 Incorporation through Offering Shares for Subscription

（申込みをしようとする者に対して通知すべき事項）

(Particulars to Be Disclosed to Persons Who Wish to Make an Offer)

第八条法第五十九条第一項第五号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 8The particulars prescribed by Ministry of Justice Order as provided in Article 59, paragraph (1), item (v) of the Act are as follows:

一発起人が法第三十二条第一項第一号の規定により割当てを受けた設立時発行株式（出資の履行をしたものに限る。）及び引き受けた設立時募集株式の数（設立しようとする株式会社が種類株式発行会社である場合にあっては、種類及び種類ごとの数）

(i)the shares issued at incorporation allotted by the incorporator pursuant to the provisions of Article 32, paragraph (1), item (i) of the Act (limited to those for which performance of contributions has been fulfilled) and the number of shares for subscription at incorporation that were subscribed for (if the stock company to be incorporated is a company with class shares, the classes and the number per class);

二法第三十二条第二項の規定による決定の内容

(ii)content of the determination under Article 32, paragraph (2) of the Act;

三株主名簿管理人を置く旨の定款の定めがあるときは、その氏名又は名称及び住所並びに営業所

(iii)if the articles of incorporation contain provisions to the effect that a shareholder register administrator is to be appointed, the name, address, and business office of that administrator;

四定款に定められた事項（法第五十九条第一項第一号から第四号まで及び前号に掲げる事項を除く。）であって、発起人に対して設立時募集株式の引受けの申込みをしようとする者が当該者に対して通知することを請求した事項

(iv)particulars as provided in the articles of incorporation (excluding particulars set forth in Article 59, paragraph (1), item (i) through item (iv) of the Act and in the preceding item) in which persons who wish to make an offer to the incorporator to subscribe for shares for subscription at incorporation have demanded of the relevant persons that notice be given.

（招集の決定事項）

(Particulars Determined in a Convocation)

第九条法第六十七条第一項第五号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 9The particulars prescribed by Ministry of Justice Order as provided in Article 67, paragraph (1), item (v) of the Act are as follows:

一法第六十七条第一項第三号又は第四号に掲げる事項を定めたときは、次に掲げる事項

(i)if the particulars set forth in Article 67, paragraph (1), item (iii) or item (iv) are prescribed, the following:

イ次条第一項の規定により創立総会参考書類に記載すべき事項

(a)particulars to be stated in the reference documents for an organizational meeting pursuant to the provisions of paragraph (1) of the following Article;

ロ法第六十七条第一項第三号に掲げる事項を定めたときは、書面による議決権の行使の期限（創立総会の日時以前の時であって、法第六十八条第一項の規定による通知を発した日から二週間を経過した日以後の時に限る。）

(b)if the particulars set forth in Article 67, paragraph (1), item (iii) of the Act are prescribed, the time limit on exercise of voting rights in writing (limited to a time on or after the date on which two weeks have passed from the date on which notice was issued under Article 68, paragraph (1) of the Act that is a time on or before the date and time of the organizational meeting);

ハ法第六十七条第一項第四号に掲げる事項を定めたときは、電磁的方法による議決権の行使の期限（創立総会の日時以前の時であって、法第六十八条第一項の規定による通知を発した日から二週間を経過した日以後の時に限る。）

(c)if the particulars set forth in Article 67, paragraph (1), item (iv) of the Act are prescribed, the time limit on the exercise of voting rights by electronic or magnetic means (limited to a time on or after the date on which two weeks have passed from the date on which notice was issued under Article 68, paragraph (1) of the Act that is a time on or before the date and time of the organizational meeting);

ニ第十一条第一項第二号の取扱いを定めるときは、その取扱いの内容

(d)if the treatment referred to in Article 11, paragraph (1), item (ii) is to be prescribed, the content of that treatment;

ホ一の設立時株主が同一の議案につき次に掲げる場合の区分に応じ、次に定める規定により重複して議決権を行使した場合において、当該同一の議案に対する議決権の行使の内容が異なるものであるときにおける当該設立時株主の議決権の行使の取扱いに関する事項を定めるとき（次号に規定する場合を除く。）は、その事項

(e)if a single shareholder at incorporation exercises voting rights in duplicate with respect to the same proposal pursuant to the provisions set forth below, in accordance with the categories of cases set forth below, if particulars related to the treatment of the exercise of voting rights by the shareholder at incorporation are decided if the content of the exercise of voting rights with respect to the same proposal differs (excluding the cases prescribed in the following item), those particulars:

（１）法第六十七条第一項第三号に掲げる事項を定めた場合　法第七十五条第一項

1.if the particulars set forth in Article 67, paragraph (1), item (iii) of the Act are prescribed: Article 75, paragraph (1) of the Act;

（２）法第六十七条第一項第四号に掲げる事項を定めた場合　法第七十六条第一項

2.if the particulars set forth in Article 67, paragraph (1), item (iv) of the Act are prescribed: Article 76, paragraph (1) of the Act;

二法第六十七条第一項第三号及び第四号に掲げる事項を定めたときは、次に掲げる事項

(ii)if the particulars set forth in Article 67, paragraph (1), item (iii) and item (iv) are prescribed, the following:

イ法第六十八条第三項の承諾をした設立時株主の請求があった時に当該設立時株主に対して法第七十条第一項の規定による議決権行使書面（同項に規定する議決権行使書面をいう。以下この節において同じ。）の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をすることとするときは、その旨

(a)if has been decided to perform a delivery (including provision by electronic or magnetic means under Article 70, paragraph (2) of the Act in lieu of the delivery) of voting forms under Article 70, paragraph (1) (meaning the voting forms prescribed in that paragraph; hereinafter the same applies in this Section) to a shareholder at incorporation if a demand has been made by the shareholder at incorporation who has given consent under Article 68, paragraph (3) of the Act, that fact;

ロ一の設立時株主が同一の議案につき法第七十五条第一項又は第七十六条第一項の規定により重複して議決権を行使した場合において、当該同一の議案に対する議決権の行使の内容が異なるものであるときにおける当該設立時株主の議決権の行使の取扱いに関する事項を定めるときは、その事項

(b)if particulars are to be prescribed in the treatment of the exercise of voting rights by a shareholder at incorporation if a single shareholder at incorporation exercises voting rights in duplicate for the same proposal pursuant to the provisions of Article 75, paragraph (1) or Article 76, paragraph (1) of the Act and where there is a discrepancy in the content of the exercise of voting rights for the same proposal, those matters;

三第一号に規定する場合以外の場合において、次に掲げる事項が創立総会の目的である事項であるときは、当該事項に係る議案の概要

(iii)in cases other than the cases prescribed in item (i), if the following particulars are for the purpose of the organizational meeting, a description of proposals in relation to those particulars:

イ設立時役員等の選任

(a)election of officers, etc. at incorporation;

ロ定款の変更

(b)amendment of articles of incorporation.

（創立総会参考書類）

(Reference Documents for Organizational Meetings)

第十条法第七十条第一項又は第七十一条第一項の規定により交付すべき創立総会参考書類に記載すべき事項は、次に掲げる事項とする。

Article 10(1)The particulars to be stated in the reference documents for an organizational meeting to be delivered pursuant to the provisions of Article 70, paragraph (1) or Article 71, paragraph (1) of the Act are as follows:

一議案及び提案の理由

(i)proposals and reasons for motions;

二議案が設立時取締役（設立しようとする株式会社が監査等委員会設置会社である場合にあっては、設立時監査等委員である設立時取締役を除く。）の選任に関する議案であるときは、当該設立時取締役についての第七十四条に規定する事項

(ii)if the proposal is one that is related to the election of directors at incorporation (if the stock company to be incorporated is a company with audit and supervisory committee, excluding directors at incorporation who are audit and supervisory committee members at incorporation), the particulars as provided in Article 74 regarding the directors at incorporation;

三議案が設立時監査等委員である設立時取締役の選任に関する議案であるときは、当該設立時監査等委員である設立時取締役についての第七十四条の三に規定する事項

(iii)if the proposal is one that is related to the election of directors at incorporation who are audit and supervisory committee members at incorporation, the particulars as provided in Article 74-3 regarding the directors at incorporation who are audit and supervisory committee members at incorporation;

四議案が設立時会計参与の選任に関する議案であるときは、当該設立時会計参与についての第七十五条に規定する事項

(iv)if the proposal is one that is related to the election of an accounting advisor at incorporation, the particulars as provided in Article 75 regarding the accounting advisor at incorporation;

五議案が設立時監査役の選任に関する議案であるときは、当該設立時監査役についての第七十六条に規定する事項

(v)if the proposal is one that is related to the election of a company auditor at incorporation, the particulars as provided in Article 76 regarding the company auditor at incorporation;

六議案が設立時会計監査人の選任に関する議案であるときは、当該設立時会計監査人についての第七十七条に規定する事項

(vi)if the proposal is one that is related to the election of a financial auditor at incorporation, the particulars as provided in Article 77 regarding the financial auditor at incorporation;

七議案が設立時役員等の解任に関する議案であるときは、解任の理由

(vii)if the proposal is one that is related to the dismissal of an officer, etc. at incorporation, the reason for dismissal;

八前各号に掲げるもののほか、設立時株主の議決権の行使について参考となると認める事項

(viii)beyond what is set forth in the preceding items, particulars recognized as being of reference in the exercise of voting rights by shareholders at incorporation.

２法第六十七条第一項第三号及び第四号に掲げる事項を定めた発起人が行った創立総会参考書類の交付（当該交付に代えて行う電磁的方法による提供を含む。）は、法第七十条第一項及び第七十一条第一項の規定による創立総会参考書類の交付とする。

(2)The delivery of the reference documents for an organizational meeting prepared by the incorporator who prescribed the particulars set forth in Article 67, paragraph (1), item (iii) and item (iv) of the Act (including provision by electronic or magnetic means in lieu of the delivery) is delivery of reference documents for an organizational meeting under Article 70, paragraph (1) and Article 71, paragraph (1) of the Act.

（議決権行使書面）

(Voting Forms)

第十一条法第七十条第一項の規定により交付すべき議決権行使書面に記載すべき事項又は法第七十一条第三項若しくは第四項の規定により電磁的方法により提供すべき議決権行使書面に記載すべき事項は、次に掲げる事項とする。

Article 11(1)The particulars to be stated in the voting forms to be delivered pursuant to the provisions of Article 70, paragraph (1) of the Act, and the particulars to be stated on the voting forms to be provided by electronic or magnetic means pursuant to the provisions of Article 71, paragraph (3) or paragraph (4) of the Act, are as follows:

一各議案（次のイ又はロに掲げる場合にあっては、当該イ又はロに定めるもの）についての賛否（棄権の欄を設ける場合にあっては、棄権を含む。）を記載する欄

(i)a field to record support for or opposition to (including abstention, if a field for abstention is provided) each proposal (in the cases set forth in (a) or (b) below, the items prescribed therein):

イ二以上の設立時役員等の選任に関する議案である場合　各候補者の選任

(a)in the case of a proposal related to election of two or more officers, etc. at incorporation: the election of respective candidates;

ロ二以上の設立時役員等の解任に関する議案である場合　各設立時役員等の解任

(b)in the case of a proposal related to the dismissal of two or more officers, etc. at incorporation: the dismissal of the respective officers, etc. at incorporation;

二第九条第一号ニに掲げる事項を定めたときは、前号の欄に記載がない議決権行使書面が発起人に提出された場合における各議案についての賛成、反対又は棄権のいずれかの意思の表示があったものとする取扱いの内容

(ii)if the particulars set forth in Article 9, item (i), (d) are prescribed, the details of treatment as an indication of intent either to support, oppose, or abstain from voting on each proposal if a voting form with nothing recorded in any field under the preceding item is presented to the incorporator;

三第九条第一号ホ又は第二号ロに掲げる事項を定めたときは、当該事項

(iii)if the particulars set forth in Article 9, item (i), (e) or item (ii), (b) are prescribed, those particulars;

四議決権の行使の期限

(iv)the time limit on exercising voting rights;

五議決権を行使すべき設立時株主の氏名又は名称及び行使することができる議決権の数（次のイ又はロに掲げる場合にあっては、当該イ又はロに定める事項を含む。）

(v)the names of shareholders at incorporation to exercise voting rights and the number of voting rights capable of being exercised (including particulars prescribed in (a) or (b) below in the cases set forth in (a) or (b)):

イ議案ごとに行使することができる議決権の数が異なる場合　議案ごとの議決権の数

(a)if the number of voting rights that can be exercised differs for each proposal: the number of voting rights per proposal;

ロ一部の議案につき議決権を行使することができない場合　議決権を行使することができる議案又は議決権を行使することができない議案

(b)if voting rights may not be exercised with regard to some proposals: the proposals for which voting rights may be exercised and the proposals for which voting rights may not be exercised.

２第九条第二号イに掲げる事項を定めた場合には、発起人は、法第六十八条第三項の承諾をした設立時株主の請求があった時に、当該設立時株主に対して、法第七十条第一項の規定による議決権行使書面の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をしなければならない。

(2)If the particulars set forth in Article 9, item (ii), (a) are prescribed, if a demand has been made by a shareholder at incorporation who has given consent under Article 68, paragraph (3) of the Act, an incorporator must perform a delivery (including provision by electronic or magnetic means under Article 70, paragraph (2) of the Act in lieu of the delivery) of voting forms under paragraph (1) of that Article to the shareholder.

（実質的に支配することが可能となる関係）

(Relationships That Allow Substantial Control)

第十二条法第七十二条第一項に規定する法務省令で定める設立時株主は、成立後の株式会社（当該株式会社の子会社を含む。）が、当該成立後の株式会社の株主となる設立時株主である会社等の議決権（法第三百八条第一項その他これに準ずる法以外の法令（外国の法令を含む。）の規定により行使することができないとされる議決権を含み、役員等（会計監査人を除く。）の選任及び定款の変更に関する議案（これらの議案に相当するものを含む。）の全部につき株主総会（これに相当するものを含む。）において議決権を行使することができない株式（これに相当するものを含む。）に係る議決権を除く。）の総数の四分の一以上を有することとなる場合における当該成立後の株式会社の株主となる設立時株主である会社等（当該設立時株主であるもの以外の者が当該創立総会の議案につき議決権を行使することができない場合（当該議案を決議する場合に限る。）における当該設立時株主を除く。）とする。

Article 12Where a stock company after formation (including a subsidiary company of the stock company) holds one quarter or more of the total voting rights of a company, etc. which is a shareholder at incorporation of the stock company after formation (including voting rights which cannot be exercised pursuant to the provisions of Article 308, paragraph (1) of the Act or other equivalent laws and regulations other than the Act (including laws and regulations of foreign countries); but excluding voting rights in relation to shares (including items equivalent thereto) for which a voting right cannot be exercised at a shareholders meeting (including convocations equivalent thereto) for all proposals related to the appointment of officer, etc. (excluding financial auditor) and changes to the articles of incorporation (including proposals equivalent to the relevant proposals)), the shareholder at incorporation prescribed in Ministry of Justice Order as provided in Article 72, paragraph (1) of the Act is deemed to be the company, etc. which is the shareholder at incorporation of the stock company after formation (excluding the shareholder at incorporation if a party other than the shareholder at incorporation cannot exercise a voting right for a proposal (limited to cases if the proposal is resolved) at the organizational meeting).

（書面による議決権行使の期限）

(Time Limit on Exercising Voting Rights in Writing)

第十三条法第七十五条第一項に規定する法務省令で定める時は、第九条第一号ロの行使の期限とする。

Article 13The time prescribed by Ministry of Justice Order as provided in Article 75, paragraph (1) of the Act is the time limit on exercising voting rights under Article 9, item (i), (b).

（電磁的方法による議決権行使の期限）

(Time Limit on Exercising Voting Rights by Electronic or Magnetic Means)

第十四条法第七十六条第一項に規定する法務省令で定める時は、第九条第一号ハの行使の期限とする。

Article 14The time prescribed by Ministry of Justice Order as provided in Article 76, paragraph (1) of the Act is the time limit on exercise under Article 9, item (i), (c).

（発起人の説明義務）

(Accountability of Incorporators)

第十五条法第七十八条に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 15The cases prescribed by Ministry of Justice Order as provided in Article 78 of the Act are as follows:

一設立時株主が説明を求めた事項について説明をするために調査をすることが必要である場合（次に掲げる場合を除く。）

(i)if conducting an investigation is needed in order to provide an explanation of the matters for which a shareholder at incorporation has sought an explanation (excluding as follows):

イ当該設立時株主が創立総会の日より相当の期間前に当該事項を発起人に対して通知した場合

(a)if the shareholder at incorporation provided notice of the matter to the incorporator in a reasonable period of time prior to the day of the organizational meeting;

ロ当該事項について説明をするために必要な調査が著しく容易である場合

(b)if the investigation required in order to explain the matter is extremely simple;

二設立時株主が説明を求めた事項について説明をすることにより成立後の株式会社その他の者（当該設立時株主を除く。）の権利を侵害することとなる場合

(ii)if explaining the matter about which a shareholder at incorporation sought an explanation would infringe upon the rights of the stock company or another corporation after their formation (excluding the shareholder at incorporation);

三設立時株主が当該創立総会において実質的に同一の事項について繰り返して説明を求める場合

(iii)if a shareholder at incorporation repeatedly seeks an explanation regarding in essence the same matter at the organizational meeting;

四前三号に掲げる場合のほか、設立時株主が説明を求めた事項について説明をしないことにつき正当な事由がある場合

(iv)beyond the cases set forth in the preceding three items, if justifiable grounds exist for not explaining a matter for which a shareholder at incorporation has sought an explanation.

（創立総会の議事録）

(Minutes of Organizational Meetings)

第十六条法第八十一条第一項の規定による創立総会の議事録の作成については、この条の定めるところによる。

Article 16(1)The preparation of minutes of organizational meetings under Article 81, paragraph (1) of the Act is governed by the provisions of this Article.

２創立総会の議事録は、書面又は電磁的記録（法第二十六条第二項に規定する電磁的記録をいう。第七編第四章第二節を除き、以下同じ。）をもって作成しなければならない。

(2)Minutes of organizational meetings must be prepared in writing or as electronic or magnetic records (meaning electronic or magnetic records as provided in Article 26, paragraph (2) of the Act; the same applies hereinafter except in Part VII, Chapter IV, Section 2).

３創立総会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)Minutes of organizational meetings must include the following:

一創立総会が開催された日時及び場所

(i)the date, time, and place where the organizational meeting was held;

二創立総会の議事の経過の要領及びその結果

(ii)a summary of the progress of the agenda of the organizational meeting and the results thereof;

三創立総会に出席した発起人、設立時取締役、設立時執行役（設立しようとする株式会社が監査等委員会設置会社である場合にあっては、設立時監査等委員である設立時取締役又はそれ以外の設立時取締役）、設立時会計参与、設立時監査役又は設立時会計監査人の氏名又は名称

(iii)the names of the incorporators, directors at incorporation, executive officers at incorporation (if the stock company to be incorporated is a company with audit and supervisory committee, directors at incorporation who are audit and supervisory committee members at incorporation or other directors at incorporation), accounting advisor at incorporation, company auditor at incorporation, and financial auditor at incorporation in attendance at the organizational meeting;

四創立総会の議長が存するときは、議長の氏名

(iv)the name of the chairperson of the organizational meeting, if any;

五議事録の作成に係る職務を行った発起人の氏名又は名称

(v)the name of the incorporator performing duties in relation to preparation of the minutes.

４次の各号に掲げる場合には、創立総会の議事録は、当該各号に定める事項を内容とするものとする。

(4)In the cases set forth in the following items, the minutes of the organizational meeting are to include the particulars prescribed in each of the following items:

一法第八十二条第一項の規定により創立総会の決議があったものとみなされた場合　次に掲げる事項

(i)if a resolution is deemed to have been made at the organizational meeting pursuant to the provisions of Article 82, paragraph (1) of the Act: the following:

イ創立総会の決議があったものとみなされた事項の内容

(a)the content of the matters about which a resolution is deemed to have been made at the organizational meeting;

ロイの事項の提案をした者の氏名又は名称

(b)the name of the person proposing (a);

ハ創立総会の決議があったものとみなされた日

(c)the date on which the resolution is deemed to have been made at the organizational meeting;

ニ議事録の作成に係る職務を行った発起人の氏名又は名称

(d)the name of the incorporator performing duties in relation to preparation of the minutes;

二法第八十三条の規定により創立総会への報告があったものとみなされた場合　次に掲げる事項

(ii)if a report is deemed to have been made to the organizational meeting pursuant to the provisions of Article 83 of the Act: the following:

イ創立総会への報告があったものとみなされた事項の内容

(a)the content of the particulars about which a report is deemed to have been made to the organizational meeting;

ロ創立総会への報告があったものとみなされた日

(b)the date on which the report is deemed to have been made to the organizational meeting;

ハ議事録の作成に係る職務を行った発起人の氏名又は名称

(c)the name of the incorporator performing duties in relation to preparation of the minutes.

（種類創立総会）

(Organizational Meetings of Class Shareholders)

第十七条次の各号に掲げる規定は、当該各号に定めるものについて準用する。

Article 17The following provisions apply mutatis mutandis to the particulars prescribed in each item:

一第九条　法第八十六条において準用する法第六十七条第一項第五号に規定する法務省令で定める事項

(i)Article 9: matters prescribed by Ministry of Justice Order as provided in Article 67, paragraph (1), item (v) as applied mutatis mutandis pursuant to Article 86 of the Act;

二第十条　種類創立総会の創立総会参考書類

(ii)Article 10: reference documents for an organizational meeting of class shareholders;

三第十一条　種類創立総会の議決権行使書面

(iii)Article 11: voting forms for an organizational meeting of class shareholders;

四第十二条　法第八十六条において準用する法第七十二条第一項に規定する法務省令で定める設立時株主

(iv)Article 12: shareholders at incorporation prescribed by Ministry of Justice Order as provided in Article 72, paragraph (1) as applied mutatis mutandis pursuant to Article 86 of the Act;

五第十三条　法第八十六条において準用する法第七十五条第一項に規定する法務省令で定める時

(v)Article 13: the time prescribed by Ministry of Justice Order as provided in Article 75, paragraph (1) as applied mutatis mutandis pursuant to Article 86 of the Act;

六第十四条　法第八十六条において準用する法第七十六条第一項に規定する法務省令で定める時

(vi)Article 14: the time prescribed by Ministry of Justice Order as provided in Article 76, paragraph (1) as applied mutatis mutandis pursuant to Article 86 of the Act;

七第十五条　法第八十六条において準用する法第七十八条に規定する法務省令で定める場合

(vii)Article 15: the cases prescribed by Ministry of Justice Order as provided in Article 78 as applied mutatis mutandis pursuant to Article 86 of the Act;

八前条　法第八十六条において準用する法第八十一条第一項の規定による議事録の作成

(viii)the preceding Article: preparation of minutes under Article 81, paragraph (1) as applied mutatis mutandis pursuant to Article 86 of the Act.

（累積投票による設立時取締役の選任）

(Election of Directors at Incorporation by Cumulative Voting)

第十八条法第八十九条第五項の規定により法務省令で定めるべき事項は、この条の定めるところによる。

Article 18(1)The matters to be prescribed by Ministry of Justice Order pursuant to the provisions of Article 89, paragraph (5) of the Act are governed by the provisions of this Article.

２法第八十九条第一項の規定による請求があった場合には、発起人（創立総会の議長が存する場合にあっては、議長）は、同項の創立総会における設立時取締役（設立しようとする株式会社が監査等委員会設置会社である場合にあっては、設立時監査等委員である設立時取締役又はそれ以外の設立時取締役。以下この条において同じ。）の選任の決議に先立ち、法第八十九条第三項から第五項までに規定するところにより設立時取締役を選任することを明らかにしなければならない。

(2)If a demand has been made under Article 89, paragraph (1) of the Act, the incorporator (or the chairperson of the organizational meeting, if any) must disclose prior to a resolution for the appointment of directors at incorporation (if the stock company to be incorporated is a company with audit and supervisory committee, directors at incorporation who are audit and supervisory committee members at incorporation or other directors at incorporation; hereinafter the same applies in this Article) at an organizational meeting under the same paragraph that directors at incorporation will be elected pursuant to the provisions of Article 89, paragraph (3) through paragraph (5).

３法第八十九条第四項の場合において、投票の同数を得た者が二人以上存することにより同条第一項の創立総会において選任する設立時取締役の数の設立時取締役について投票の最多数を得た者から順次設立時取締役に選任されたものとすることができないときは、当該創立総会において選任する設立時取締役の数以下の数であって投票の最多数を得た者から順次設立時取締役に選任されたものとすることができる数の範囲内で、投票の最多数を得た者から順次設立時取締役に選任されたものとする。

(3)In the case set forth in Article 89, paragraph (4) of the Act, if, in electing directors at incorporation at an organizational meeting under paragraph (1) of that Article, it is not possible to reach the number to be determined at the organizational meeting through the election of the directors at incorporation in the order of the number of votes obtained by the respective candidates due to the fact that two or more candidates have obtained the same number of votes, the number of directors at incorporation can be less than the determined number, within the scope of the number to be determined through the election of the directors at incorporation in the order of the number of votes obtained by the respective candidates.

４前項に規定する場合において、法第八十九条第一項の創立総会において選任する設立時取締役の数から前項の規定により設立時取締役に選任されたものとされた者の数を減じて得た数の設立時取締役は、同条第三項及び第四項に規定するところによらないで、創立総会の決議により選任する。

(4)In the case as provided in the preceding paragraph, directors at incorporation in the number obtained by subtracting the number of those regarded as having been elected as directors at incorporation pursuant to the provisions of the preceding paragraph from the number of directors at incorporation to be elected at an organizational meeting under Article 89, paragraph (1) of the Act are elected by a resolution at the organizational meeting, without complying with the provisions of paragraph (3) and paragraph (4) of that Article.

（払込みの仮装に関して責任をとるべき発起人等）

(Incorporators Liable for Disguising the Performance of Payment)

第十八条の二法第百三条第二項に規定する法務省令で定める者は、次に掲げる者とする。

Article 18-2The persons prescribed by Ministry of Justice Order as provided in Article 103, paragraph (2) of the Act are the following persons:

一払込み（法第六十三条第一項の規定による払込みをいう。次号において同じ。）の仮装に関する職務を行った発起人及び設立時取締役

(i)incorporators and directors at incorporation performing duties related to disguising of payment (meaning the payment under Article 63, paragraph (1) of the Act; the same applies in the following item);

二払込みの仮装が創立総会の決議に基づいて行われたときは、次に掲げる者

(ii)if payment is disguised pursuant to a resolution at the organizational meeting, the following persons:

イ当該創立総会に当該払込みの仮装に関する議案を提案した発起人

(a)incorporators who submit proposals related to the disguising of payment at the organizational meeting;

ロイの議案の提案の決定に同意した発起人

(b)incorporators who consent to adoption of the proposal submission of (a);

ハ当該創立総会において当該払込みの仮装に関する事項について説明をした発起人及び設立時取締役

(c)incorporators and directors at incorporation who deliver explanations regarding matters related to the disguising of payment at the organizational meeting.

第二章　株式

Chapter II Shares

第一節　総則

Section 1 General Provisions

（種類株主総会における取締役又は監査役の選任）

(Election of Directors and Company Auditors at General Meetings of Class Shareholders)

第十九条法第百八条第二項第九号ニに規定する法務省令で定める事項は、次に掲げる事項とする。

Article 19Matters prescribed by Ministry of Justice Order as provided in Article 108, paragraph (2), item (ix), (d) of the Act are as follows:

一当該種類の株式の種類株主を構成員とする種類株主総会において取締役（監査等委員会設置会社にあっては、監査等委員である取締役又はそれ以外の取締役）を選任することができる場合にあっては、次に掲げる事項

(i)if directors (in the case of a company with audit and supervisory committee, directors who are audit and supervisory committee members or other directors) may be elected at a general meeting of class shareholders made up of class shareholders of the relevant class of shares, the following:

イ当該種類株主総会において社外取締役（監査等委員会設置会社にあっては、監査等委員である社外取締役又はそれ以外の社外取締役。イ及びロにおいて同じ。）を選任しなければならないこととするときは、その旨及び選任しなければならない社外取締役の数

(a)if outside directors (in the case of a company with audit and supervisory committee, outside directors who are audit and supervisory committee members or other outside directors; the same applies in (a) and (b)) are to be elected at the general meeting of class shareholders, that fact and the number of outside directors who are to be elected;

ロイの定めにより選任しなければならない社外取締役の全部又は一部を他の種類株主と共同して選任することとするときは、当該他の種類株主の有する株式の種類及び共同して選任する社外取締役の数

(b)if some or all of the outside directors who are to be elected pursuant to the provisions of (a) are to be elected jointly with other class shareholders, the class of the shares held by the relevant other class shareholders, and the number of outside directors to be elected jointly;

ハイ又はロに掲げる事項を変更する条件があるときは、その条件及びその条件が成就した場合における変更後のイ又はロに掲げる事項

(c)if there are any conditions that would alter the particulars set forth in (a) or (b), such conditions, and what the particulars set forth in (a) or (b) would be after such alterations if such conditions were fulfilled;

二当該種類の株式の種類株主を構成員とする種類株主総会において監査役を選任することができる場合にあっては、次に掲げる事項

(ii)if company auditors may be elected at a general meeting of class shareholders made up of class shareholders of the relevant class of shares, the following:

イ当該種類株主総会において社外監査役を選任しなければならないこととするときは、その旨及び選任しなければならない社外監査役の数

(a)if outside company auditors are to be elected at the general meeting of class shareholders, that fact and the number of outside company auditors who are to be elected;

ロイの定めにより選任しなければならない社外監査役の全部又は一部を他の種類株主と共同して選任することとするときは、当該他の種類株主の有する株式の種類及び共同して選任する社外監査役の数

(b)if some or all of the outside company auditors who are to be elected pursuant to the provisions of (a) are to be elected jointly with other class shareholders, the class of the shares held by the relevant other class shareholders, and the number of outside company auditors to be elected jointly;

ハイ又はロに掲げる事項を変更する条件があるときは、その条件及びその条件が成就した場合における変更後のイ又はロに掲げる事項

（種類株式の内容）

(Features of Classes of Shares)

第二十条法第百八条第三項に規定する法務省令で定める事項は、次の各号に掲げる事項について内容の異なる種類の株式の内容のうち、当該各号に定める事項以外の事項とする。

Article 20(1)The matters prescribed by Ministry of Justice Order as provided in Article 108, paragraph (3) of the Act are, among the features of the classes of shares that differ from those prescribed in each of the following items, those whose features are other than those set forth in each of the following items:

一剰余金の配当　配当財産の種類

(i)dividends from surplus: dividend property classes;

二残余財産の分配　残余財産の種類

(ii)distribution of residual assets: residual asset classes;

三株主総会において議決権を行使することができる事項　法第百八条第二項第三号イに掲げる事項

(iii)matters for which voting rights may be exercised at a shareholders meeting: the particulars set forth in Article 108, paragraph (2), item (iii), (a);

四譲渡による当該種類の株式の取得について当該株式会社の承認を要すること　法第百七条第二項第一号イに掲げる事項

(iv)that the approval of the stock company is required for the acquisition of shares of the relevant class by transfer: the particulars set forth in Article 107, paragraph (2), item (i), (a);

五当該種類の株式について、株主が当該株式会社に対してその取得を請求することができること　次に掲げる事項

(v)that shareholders may demand that the stock company acquire the classes of shares held by such shareholders: the following:

イ法第百七条第二項第二号イに掲げる事項

(a)the particulars set forth in Article 107, paragraph (2), item (ii), (a) of the Act;

ロ当該種類の株式一株を取得するのと引換えに当該種類の株主に対して交付する財産の種類

(b)the kind of property to be delivered to shareholders of the relevant classes in exchange for acquisition of one share of those classes;

六当該種類の株式について、当該株式会社が一定の事由が生じたことを条件としてこれを取得することができること　次に掲げる事項

(vi)that the stock company may acquire such class of shares on the condition of certain grounds arising: the following:

イ一定の事由が生じた日に当該株式会社がその株式を取得する旨

(a)a statement to the effect that the stock company will acquire those shares on the day if certain grounds arise;

ロ法第百七条第二項第三号ロに規定する場合における同号イの事由

(b)the grounds in Article 107, paragraph (2), item (iii), (a) of the Act in the case prescribed in (b) of that item;

ハ法第百七条第二項第三号ハに掲げる事項（当該種類の株式の株主の有する当該種類の株式の数に応じて定めるものを除く。）

(c)the particulars set forth in Article 107, paragraph (2), item (iii), (c) (excluding those prescribed in accordance with the number of shares of the class held by the shareholder);

ニ当該種類の株式一株を取得するのと引換えに当該種類の株主に対して交付する財産の種類

(d)the kind of property to be delivered to shareholders of the classes in exchange for acquisition of one share of the classes;

七当該種類の株式について、当該株式会社が株主総会の決議によってその全部を取得すること　法第百八条第二項第七号イに掲げる事項

(vii)that such stock company will acquire the entirety of such class of shares by resolution at a shareholders meeting: the particulars set forth in Article 108, paragraph (2), item (vii), (a) of the Act;

八株主総会（取締役会設置会社にあっては株主総会又は取締役会、清算人会設置会社にあっては株主総会又は清算人会）において決議すべき事項のうち、当該決議のほか、当該種類の株式の種類株主を構成員とする種類株主総会の決議があることを必要とするもの　法第百八条第二項第八号イに掲げる事項

(viii)regarding matters to be resolved at a shareholders meeting (or at a shareholders meeting or board of directors meeting for a company with board of directors, or at a shareholders meeting or board of liquidators meeting for a company with a board of liquidators) that require, in addition to such resolution, a resolution at a general meeting of class shareholders made up of the class shareholders of such class of shares: the particulars set forth in Article 108, paragraph (2), item (viii), (a) of the Act;

九当該種類の株式の種類株主を構成員とする種類株主総会において取締役（監査等委員会設置会社にあっては、監査等委員である取締役又はそれ以外の取締役）又は監査役を選任すること　法第百八条第二項第九号イ及びロに掲げる事項

(ix)that directors (in the case of a company with audit and supervisory committee, directors who are audit and supervisory committee members or other directors) or company auditor is to be elected at a general meeting of class shareholders made up of the class shareholders of the class of shares: the particulars set forth in Article 108, paragraph (2), item (ix), (a) and (b) of the Act.

２次に掲げる事項は、前項の株式の内容に含まれるものと解してはならない。

(2)The following is not to be construed as including the features of the shares in the preceding paragraph:

一法第百六十四条第一項に規定する定款の定め

(i)provisions of the articles of incorporation as provided in Article 164, paragraph (1) of the Act;

二法第百六十七条第三項に規定する定款の定め

(ii)provisions of the articles of incorporation as provided in Article 167, paragraph (3) of the Act;

三法第百六十八条第一項及び第百六十九条第二項に規定する定款の定め

(iii)provisions of the articles of incorporation as provided in Article 168, paragraph (1) and Article 169, paragraph (2) of the Act;

四法第百七十四条に規定する定款の定め

(iv)provisions of the articles of incorporation as provided in Article 174 of the Act;

五法第百八十九条第二項及び第百九十四条第一項に規定する定款の定め

(v)provisions of the articles of incorporation as provided in Article 189, paragraph (2) and Article 194, paragraph (1) of the Act;

六法第百九十九条第四項及び第二百三十八条第四項に規定する定款の定め

(vi)provisions of the articles of incorporation as provided in Article 199, paragraph (4) and Article 238, paragraph (4) of the Act.

（利益の供与に関して責任をとるべき取締役等）

(Directors Liable for the Furnishing of Benefits)

第二十一条法第百二十条第四項に規定する法務省令で定める者は、次に掲げる者とする。

Article 21The persons prescribed by Ministry of Justice Order as provided in Article 120, paragraph (4) of the Act are as follows:

一利益の供与（法第百二十条第一項に規定する利益の供与をいう。以下この条において同じ。）に関する職務を行った取締役及び執行役

(i)directors and executive officers performing duties related to furnishing benefits (meaning the giving of benefits as provided in Article 120, paragraph (1) of the Act; hereinafter the same applies in this Article);

二利益の供与が取締役会の決議に基づいて行われたときは、次に掲げる者

(ii)if benefits are furnished pursuant to a resolution of the board of directors, the following persons:

イ当該取締役会の決議に賛成した取締役

(a)directors who approved the resolution of the board of directors;

ロ当該取締役会に当該利益の供与に関する議案を提案した取締役及び執行役

(b)directors and executive officers who submitted proposals related to the furnishing of benefits at a board of directors meeting;

三利益の供与が株主総会の決議に基づいて行われたときは、次に掲げる者

(iii)if the benefits were furnished pursuant to a resolution at a shareholders meeting, the following persons:

イ当該株主総会に当該利益の供与に関する議案を提案した取締役

(a)directors who submitted proposals at the shareholders meeting related to the benefits being furnished;

ロイの議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。）

(b)directors who agreed to adopt the proposal to submit (a) (excluding directors of a company with board of directors);

ハイの議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役

(c)if the proposal to submit (a) is made pursuant to a resolution of the board of directors, the directors who approved the resolution at the board of directors meeting;

ニ当該株主総会において当該利益の供与に関する事項について説明をした取締役及び執行役

(d)directors and executive officers who provided an explanation at the shareholders meeting regarding particulars related to the furnishing of benefits.

第二節　株式の譲渡等

Section 2 Transfer of Shares

（株主名簿記載事項の記載等の請求）

(Demand for Entry of Information in a Shareholder Register)

第二十二条法第百三十三条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 22(1)The cases prescribed by Ministry of Justice Order as provided in Article 133, paragraph (2) of the Act are as follows:

一株式取得者が、株主として株主名簿に記載若しくは記録がされた者又はその一般承継人に対して当該株式取得者の取得した株式に係る法第百三十三条第一項の規定による請求をすべきことを命ずる確定判決を得た場合において、当該確定判決の内容を証する書面その他の資料を提供して請求をしたとき。

(i)if an acquirer of shares obtains a final and binding judgment against a person who is stated or recorded in the shareholder register as a shareholder or a general successor of that person ordering that a demand be made under Article 133, paragraph (1) of the Act in relation to the shares acquired by the acquirer of shares, if a demand is made by providing documents or other materials certifying the content of the final and binding judgment;

二株式取得者が前号の確定判決と同一の効力を有するものの内容を証する書面その他の資料を提供して請求をしたとき。

(ii)if the acquirer of shares makes a demand by providing documents or other materials certifying content having the same effect as the final and binding judgment of the preceding item;

三株式取得者が指定買取人である場合において、譲渡等承認請求者に対して売買代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(iii)if an acquirer of shares is a designated purchaser, if a demand is made by providing documents or other materials certifying that the entirety of the sale price has been paid to the requester for approval of transfer;

四株式取得者が一般承継により当該株式会社の株式を取得した者である場合において、当該一般承継を証する書面その他の資料を提供して請求をしたとき。

(iv)if an acquirer of shares is a person who has acquired shares of the stock company by general succession, if a demand is made by providing documents or other materials certifying the general succession;

五株式取得者が当該株式会社の株式を競売により取得した者である場合において、当該競売により取得したことを証する書面その他の資料を提供して請求をしたとき。

(v)if an acquirer of shares is a person who has acquired shares of the stock company by auction, when a demand is made by providing documents or other materials certifying that the acquisition is done by the auction;

六株式取得者が株式売渡請求により当該株式会社の発行する売渡株式の全部を取得した者である場合において、当該株式取得者が請求をしたとき。

(vi)if the acquirer of shares is a person who has acquired the entirety of the shares subject to a cash-out issued by the stock company based on a demand to cash out, when the acquirer of shares makes the demand;

七株式取得者が株式交換（組織変更株式交換を含む。）により当該株式会社の発行済株式の全部を取得した会社である場合において、当該株式取得者が請求をしたとき。

(vii)if the acquirer of shares is a company that acquired the entirety of the issued shares of the stock company by share exchange (including share exchange on entity conversion), when the acquirer of shares makes the demand;

八株式取得者が株式移転（組織変更株式移転を含む。）により当該株式会社の発行済株式の全部を取得した株式会社である場合において、当該株式取得者が請求をしたとき。

(viii)if the acquirer of shares is a stock company that acquired the entirety of the issued shares of the stock company by share transfer (including share transfer on entity conversion), when the acquirer of shares makes the demand;

九株式取得者が法第百九十七条第一項の株式を取得した者である場合において、同条第二項の規定による売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(ix)if the acquirer of shares is a person who has acquired shares referred to in Article 197, paragraph (1) of the Act, when a demand is made by providing documents or other materials certifying that the entirety of the price in relation to the sale has been paid under paragraph (2) of that Article;

十株式取得者が株券喪失登録者である場合において、当該株式取得者が株券喪失登録日の翌日から起算して一年を経過した日以降に、請求をしたとき（株券喪失登録が当該日前に抹消された場合を除く。）。

(x)if the acquirer of shares is a registrant of a lost share certificate, when the demand is made, on or after the day on which one year has elapsed from the day following the day of registration of the lost share certificate by the acquirer of shares (excluding cases if the registration of the lost share certificate has been canceled prior to the relevant date);

十一株式取得者が法第二百三十四条第二項（法第二百三十五条第二項において準用する場合を含む。）の規定による売却に係る株式を取得した者である場合において、当該売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(xi)if the acquirer of shares is a person who has acquired shares in relation to a sale under Article 234, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act), when a demand is made by providing documents or other materials certifying that the entirety of the price in relation to the sale has been paid.

２前項の規定にかかわらず、株式会社が株券発行会社である場合には、法第百三十三条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

(2)Notwithstanding the provisions of the preceding paragraph, if a stock company is a company issuing share certificates, the cases prescribed by Ministry of Justice Order as provided in Article 133, paragraph (2) of the Act are as follows:

一株式取得者が株券を提示して請求をした場合

(i)if the acquirer of shares presents the share certificates when making a demand;

二株式取得者が株式売渡請求により当該株式会社の発行する売渡株式の全部を取得した者である場合において、当該株式取得者が請求をしたとき。

(ii)if the acquirer of shares is a person who has acquired the entirety of the shares subject to a cash-out issued by the stock company based on a demand to cash out, and the acquirer of shares makes the demand;

三株式取得者が株式交換（組織変更株式交換を含む。）により当該株式会社の発行済株式の全部を取得した会社である場合において、当該株式取得者が請求をしたとき。

(iii)if the acquirer of shares is a company that acquired the entirety of the issued shares of the stock company by share exchange (including share exchange on entity conversion), and the acquirer of shares makes the demand;

四株式取得者が株式移転（組織変更株式移転を含む。）により当該株式会社の発行済株式の全部を取得した株式会社である場合において、当該株式取得者が請求をしたとき。

(iv)if the acquirer of shares is a stock company that acquired the entirety of the issued shares of the stock company by share transfer (including share transfer on entity conversion), and the acquirer of shares makes the demand;

五株式取得者が法第百九十七条第一項の株式を取得した者である場合において、同項の規定による競売又は同条第二項の規定による売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(v)if an acquirer of shares is a person who has acquired shares referred to in Article 197, paragraph (1) of the Act, if a demand is made by providing documents or other materials certifying that the entirety of the price in relation to the auction under that paragraph or the sale in relation to the provisions of paragraph (2) of that Article has been paid;

六株式取得者が法第二百三十四条第一項若しくは第二百三十五条第一項の規定による競売又は法第二百三十四条第二項（法第二百三十五条第二項において準用する場合を含む。）の規定による売却に係る株式を取得した者である場合において、当該競売又は当該売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(vi)if an acquirer of shares is a person who has acquired shares in relation to an auction under Article 234, paragraph (1) or Article 235, paragraph (1) of the Act, or a sale under Article 234, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act), if a demand is made by providing documents or other materials certifying that the entirety of the price in relation to the auction or the sale has been paid.

（子会社による親会社株式の取得）

(Acquisition of Parent Company Shares by a Subsidiary Company)

第二十三条法第百三十五条第二項第五号に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 23The cases prescribed by Ministry of Justice Order as provided in Article 135, paragraph (2), item (v) of the Act are as follows:

一吸収分割（法以外の法令（外国の法令を含む。以下この条において同じ。）に基づく吸収分割に相当する行為を含む。）に際して親会社株式の割当てを受ける場合

(i)if a subsidiary company is allotted the parent company shares on the occasion of an absorption-type company split (including acts equivalent to absorption-type company splits pursuant to applicable laws and regulations other than the Act (including the laws and regulations of a foreign country; hereinafter the same applies in this Article));

二株式交換（法以外の法令に基づく株式交換に相当する行為を含む。）に際してその有する自己の株式（持分その他これに準ずるものを含む。以下この条において同じ。）と引換えに親会社株式の割当てを受ける場合

(ii)if a subsidiary company is allotted the parent company shares in exchange for treasury shares it holds (including equity interest and other equivalent interests; hereinafter the same applies in this Article), on the occasion of a share exchange (including acts equivalent to share exchanges pursuant to laws and regulations other than the Act);

三株式移転（法以外の法令に基づく株式移転に相当する行為を含む。）に際してその有する自己の株式と引換えに親会社株式の割当てを受ける場合

(iii)if a subsidiary company is allotted the parent company shares in exchange for treasury shares it holds, on the occasion of a share transfer (including acts equivalent to share transfers pursuant to laws and regulations other than the Act);

四他の法人等が行う株式交付（法以外の法令に基づく株式交付に相当する行為を含む。）に際して親会社株式の割当てを受ける場合

(iv)if a subsidiary company is allotted the parent company shares on the occasion of a share delivery (including acts equivalent to share deliveries pursuant to laws and regulations other than the Act) by another corporation, etc.;

五親会社株式を無償で取得する場合

(v)if a subsidiary company acquires the parent company shares without contribution;

六その有する他の法人等の株式につき当該他の法人等が行う剰余金の配当又は残余財産の分配（これらに相当する行為を含む。）により親会社株式の交付を受ける場合

(vi)if the parent company shares are delivered to the subsidiary company through a distribution of dividends from surplus or residual assets (including equivalent acts) by another corporation, etc. on the shares of the relevant other corporation, etc. that the subsidiary company holds;

七その有する他の法人等の株式につき当該他の法人等が行う次に掲げる行為に際して当該株式と引換えに当該親会社株式の交付を受ける場合

(vii)if the parent company shares are delivered to the subsidiary company in exchange for the shares of another corporation, etc. that the subsidiary company holds, on the occasion of the following acts by that other corporation, etc. with respect to the shares of that other corporation, etc.:

イ組織の変更

(a)entity conversion;

ロ合併

(b)merger;

ハ株式交換（法以外の法令に基づく株式交換に相当する行為を含む。）

(c)share exchange (including acts equivalent to share exchanges pursuant to laws and regulations other than the Act);

ニ株式移転（法以外の法令に基づく株式移転に相当する行為を含む。）

(d)share transfer (including acts equivalent to share transfers pursuant to laws and regulations other than the Act);

ホ取得条項付株式（これに相当する株式を含む。）の取得

(e)acquisition of shares subject to call (including equivalent shares);

ヘ全部取得条項付種類株式（これに相当する株式を含む。）の取得

(f)acquisition of a share subject to class-wide call (including equivalent shares);

八その有する他の法人等の新株予約権等を当該他の法人等が当該新株予約権等の定めに基づき取得することと引換えに親会社株式の交付をする場合において、当該親会社株式の交付を受けるとき。

(viii)if parent company shares are delivered in exchange for the acquisition of share options, etc. in another corporation, etc. that the subsidiary company holds in accordance with the provisions of those share options, etc., and the subsidiary company is delivered those parent company shares;

九法第百三十五条第一項の子会社である者（会社を除く。）が行う次に掲げる行為に際して当該者がその対価として親会社株式を交付するために、その対価として交付すべき当該親会社株式の総数を超えない範囲において当該親会社株式を取得する場合

(ix)if, in order for a person who is a subsidiary company under Article 135, paragraph (1) of the Act (excluding a company) to deliver its parent company shares as consideration on the occasion of the following acts, the parent company shares are acquired in a range not exceeding the total number of the parent company shares to be delivered as consideration:

イ組織の変更

(a)entity conversion;

ロ合併

(b)merger;

ハ法以外の法令に基づく吸収分割に相当する行為による他の法人等がその事業に関して有する権利義務の全部又は一部の承継

(c)succession to all or part of the rights and obligations that any other corporation, etc. holds in relation to the business due to acts equivalent to an absorption-type company split pursuant to laws and regulations other than the Act;

ニ法以外の法令に基づく株式交換に相当する行為による他の法人等が発行している株式の全部の取得

(d)acquisition of the entirety of the shares issued by any other corporation, etc. due to acts equivalent to share exchange pursuant to laws and regulations other than the Act;

十他の法人等（会社及び外国会社を除く。）の事業の全部を譲り受ける場合において、当該他の法人等の有する親会社株式を譲り受けるとき。

(x)if the entirety of the business of any other corporation, etc. (excluding a company and foreign companies) is assigned, and parent company shares held by the relevant other corporation, etc. are assigned;

十一合併後消滅する法人等（会社を除く。）から親会社株式を承継する場合

(xi)a case of succeeding to parent company shares by a corporation, etc. that disappears after a merger (excluding a company);

十二吸収分割又は新設分割に相当する行為により他の法人等（会社を除く。）から親会社株式を承継する場合

(xii)a case of succeeding to parent company shares by any other corporation, etc. (excluding a company) due to acts equivalent to an absorption-type company split or an incorporation-type company split;

十三親会社株式を発行している株式会社（連結配当規制適用会社に限る。）の他の子会社から当該親会社株式を譲り受ける場合

(xiii)a case where parent company shares are assigned from another subsidiary company of a stock company issuing the parent company shares (limited to a company to which consolidated dividend regulations apply);

十四その権利の実行に当たり目的を達成するために親会社株式を取得することが必要かつ不可欠である場合（前各号に掲げる場合を除く。）

(xiv)if acquiring parent company shares is necessary and indispensable in order to achieve the purpose of exercising those rights (excluding the cases set forth in the preceding items).

（株式取得者からの承認の請求）

(Request for Approval by Acquirers of Shares)

第二十四条法第百三十七条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 24(1)The cases prescribed by Ministry of Justice Order as provided in Article 137, paragraph (2) of the Act are as follows:

一株式取得者が、株主として株主名簿に記載若しくは記録がされた者又はその一般承継人に対して当該株式取得者の取得した株式に係る法第百三十七条第一項の規定による請求をすべきことを命ずる確定判決を得た場合において、当該確定判決の内容を証する書面その他の資料を提供して請求をしたとき。

(i)if an acquirer of shares obtains a final and binding judgment against a person who is stated or recorded in the shareholder register as a shareholder or a general successor of that person ordering that a demand be made under Article 137, paragraph (1) of the Act in relation to the shares acquired by the acquirer of shares, the time when the demand is made by providing documents or other materials certifying the content of the final and binding judgment;

二株式取得者が前号の確定判決と同一の効力を有するものの内容を証する書面その他の資料を提供して請求をしたとき。

(ii)if the acquirer of shares makes a demand by providing documents or other materials certifying content that has the same effect as the final and binding judgment of the preceding item;

三株式取得者が当該株式会社の株式を競売により取得した者である場合において、当該競売により取得したことを証する書面その他の資料を提供して請求をしたとき。

(iii)if an acquirer of shares is a person who has acquired shares of the stock company by auction, and a demand is made by providing documents or other materials certifying that the acquisition is done by that auction;

四株式取得者が組織変更株式交換により当該株式会社の株式の全部を取得した会社である場合において、当該株式取得者が請求をしたとき。

(iv)if the acquirer of shares is a company that acquired the entirety of the shares of the stock company by share exchange on entity conversion, and the acquirer of shares makes the demand;

五株式取得者が株式移転（組織変更株式移転を含む。）により当該株式会社の発行済株式の全部を取得した株式会社である場合において、当該株式取得者が請求をしたとき。

(v)if the acquirer of shares is a stock company that acquired the entirety of the issued shares of the stock company by share transfer (including share transfer on entity conversion), and the acquirer of shares makes the demand;

六株式取得者が法第百九十七条第一項の株式を取得した者である場合において、同条第二項の規定による売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(vi)if the acquirer of shares is a person who has acquired shares referred to in Article 197, paragraph (1) of the Act, and a demand is made by providing documents or other materials certifying that the entirety of the price in relation to the sale has been paid under paragraph (2) of that Article;

七株式取得者が株券喪失登録者である場合において、当該株式取得者が株券喪失登録日の翌日から起算して一年を経過した日以降に、請求をしたとき（株券喪失登録が当該日前に抹消された場合を除く。）。

(vii)if the acquirer of shares is a registrant of a lost share certificate, when the demand is made, on or after the day on which one year has elapsed from the day following the day of registration of the lost share certificate by the acquirer of shares (excluding cases where the registration of the lost share certificate has been canceled prior to the date);

八株式取得者が法第二百三十四条第二項（法第二百三十五条第二項において準用する場合を含む。）の規定による売却に係る株式を取得した者である場合において、当該売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(viii)if the acquirer of shares is a person who has acquired shares in relation to a sale under Article 234, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act), when a demand is made by providing documents or other materials certifying that the entirety of the price in relation to the sale has been paid.

２前項の規定にかかわらず、株式会社が株券発行会社である場合には、法第百三十七条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

一株式取得者が株券を提示して請求をした場合

(i)if the acquirer of shares presents the share certificates when making a demand;

二株式取得者が組織変更株式交換により当該株式会社の株式の全部を取得した会社である場合において、当該株式取得者が請求をしたとき。

(ii)if the acquirer of shares is a company that acquired the entirety of the shares of the stock company by share exchange on entity conversion, and the acquirer of shares makes the demand;

三株式取得者が株式移転（組織変更株式移転を含む。）により当該株式会社の発行済株式の全部を取得した株式会社である場合において、当該株式取得者が請求をしたとき。

(iii)if the acquirer of shares is a stock company that acquired the entirety of the issued shares of the stock company by share transfer (including share transfer on entity conversion), and the acquirer of shares makes the demand;

四株式取得者が法第百九十七条第一項の株式を取得した者である場合において、同項の規定による競売又は同条第二項の規定による売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(iv)if an acquirer of shares is a person who has acquired the shares referred to in Article 197, paragraph (1) of the Act, and a demand is made by providing documents or other materials certifying that the entirety of the price in relation to the auction under that paragraph or the sale in relation to the provisions of paragraph (2) of that Article has been paid;

五株式取得者が法第二百三十四条第一項若しくは第二百三十五条第一項の規定による競売又は法第二百三十四条第二項（法第二百三十五条第二項において準用する場合を含む。）の規定による売却に係る株式を取得した者である場合において、当該競売又は当該売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(v)if an acquirer of shares is a person who has acquired shares in relation to an auction under Article 234, paragraph (1) or Article 235, paragraph (1) of the Act, or a sale under Article 234, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act), if a demand is made by providing documents or other materials certifying that the entirety of the price in relation to the auction or the sale has been paid.

（一株当たり純資産額）

(The Amount of Net Assets Per Share)

第二十五条法第百四十一条第二項に規定する法務省令で定める方法は、基準純資産額を基準株式数で除して得た額に一株当たり純資産額を算定すべき株式についての株式係数を乗じて得た額をもって当該株式の一株当たりの純資産額とする方法とする。

Article 25(1)The method prescribed by Ministry of Justice Order as provided in Article 141, paragraph (2) of the Act is that for valuing the amount of net assets per share of the shares using an amount obtained by multiplying the amount obtained by dividing the reference net asset amount by the minimum number of shares by the share coefficient for the shares for which the amount of net assets per share is to be calculated.

２当該株式会社が算定基準日において清算株式会社である場合における前項の規定の適用については、同項中「基準純資産額」とあるのは、「法第四百九十二条第一項の規定により作成した貸借対照表の資産の部に計上した額から負債の部に計上した額を減じて得た額（零未満である場合にあっては、零）」とする。

(2)Regarding the application of the provisions of the preceding paragraph if the stock company is a liquidating stock company on the calculation reference date, the phrase "reference net assets amount" in that paragraph is deemed to be replaced with "an amount obtained by subtracting the amount recorded in the section on liabilities from the amount recorded in the section on assets on a balance sheet prepared pursuant to the provisions of Article 492, paragraph (1) of the Act (if less than zero, then zero)".

３第一項に規定する「基準純資産額」とは、算定基準日における第一号から第七号までに掲げる額の合計額から第八号に掲げる額を減じて得た額（零未満である場合にあっては、零）をいう。

(3)The phrase "reference net assets amount" as provided in paragraph (1) means an amount obtained by subtracting the amount set forth in item (viii) from the total amount of the amounts set forth in item (i) through item (vii) (if less than zero, then zero) on the calculation reference date:

一資本金の額

(i)amount of stated capital;

二資本準備金の額

(ii)amount of capital reserves;

三利益準備金の額

(iii)amount of retained earnings reserves;

四法第四百四十六条に規定する剰余金の額

(iv)amount of surplus as provided in Article 446 of the Act;

五最終事業年度（法第四百六十一条第二項第二号に規定する場合にあっては、法第四百四十一条第一項第二号の期間（当該期間が二以上ある場合にあっては、その末日が最も遅いもの））の末日（最終事業年度がない場合にあっては、株式会社の成立の日）における評価・換算差額等に係る額

(v)the amount of valuation and translation differences, etc. on the last day of the most recent business year (in the case as provided in Article 461, paragraph (2), item (ii) of the Act, the period under Article 441, paragraph (1), item (ii) of the Act (if two or more of the periods exist, the period with the latest last day)) (if there is no most recent business year, the day of formation of the stock company);

六株式引受権の帳簿価額

(vi)book value of share award rights;

七新株予約権の帳簿価額

(vii)book value of share options;

八自己株式及び自己新株予約権の帳簿価額の合計額

(viii)total book value of treasury shares and the stock company's own share options.

４第一項に規定する「基準株式数」とは、次に掲げる場合の区分に応じ、当該各号に定める数をいう。

(4)The phrase "the minimum number of shares" provided in paragraph (1) means the number prescribed in the respective items below, in accordance with the categories of cases set forth in each of the items:

一種類株式発行会社でない場合　発行済株式（自己株式を除く。）の総数

(i)if the company is not a company with class shares: the total number of issued shares (excluding treasury shares);

二種類株式発行会社である場合　株式会社が発行している各種類の株式（自己株式を除く。）の数に当該種類の株式に係る株式係数を乗じて得た数の合計数

(ii)if the company is a company with class shares: the total number obtained by multiplying the number in each class of shares (excluding treasury shares) issued by the stock company by the share coefficient in relation to the class of shares.

５第一項及び前項第二号に規定する「株式係数」とは、一（種類株式発行会社において、定款である種類の株式についての第一項及び前項の適用に関して当該種類の株式一株を一とは異なる数の株式として取り扱うために一以外の数を定めた場合にあっては、当該数）をいう。

(5)The phrase "share coefficient" provided in paragraph (1) and item (ii) of the preceding paragraph means 1 (for a company with class shares, if a number other than 1 is prescribed in order for one share of a certain class to be treated as a number of shares differing from 1 in relation to the application of paragraph (1) and the preceding paragraph with regard the class of shares in the articles of incorporation, the number).

６第二項及び第三項に規定する「算定基準日」とは、次の各号に掲げる規定に規定する一株当たり純資産額を算定する場合における当該各号に定める日をいう。

(6)The phrase "calculation reference date" as provided in paragraph (2) and paragraph (3) means the date prescribed in the following items if the amount of net assets per share as provided in the provisions set forth in each of those items is calculated:

一法第百四十一条第二項　同条第一項の規定による通知の日

(i)Article 141, paragraph (2): the date of notice under paragraph (1) of that Article;

二法第百四十二条第二項　同条第一項の規定による通知の日

(ii)Article 142, paragraph (2): the date of notice under paragraph (1) of that Article;

三法第百四十四条第五項　法第百四十一条第一項の規定による通知の日

(iii)Article 144, paragraph (5): the date of notice under Article 141, paragraph (1) of the Act;

四法第百四十四条第七項において準用する同条第五項　法第百四十二条第一項の規定による通知の日

(iv)Article 144, paragraph (5) of the Act, as applied mutatis mutandis pursuant to paragraph (7) of that Article: the date of notice under Article 142, paragraph (1) of the Act;

五法第百六十七条第三項第二号　法第百六十六条第一項本文の規定による請求の日

(v)Article 167, paragraph (3), item (ii): the date of demand under the main clause of Article 166, paragraph (1) of the Act;

六法第百九十三条第五項　法第百九十二条第一項の規定による請求の日

(vi)Article 193, paragraph (5): the date of demand under Article 192, paragraph (1) of the Act;

七法第百九十四条第四項において準用する法第百九十三条第五項　単元未満株式売渡請求の日

(vii)Article 193, paragraph (5) of the Act, as applied mutatis mutandis pursuant to Article 194, paragraph (4) of the Act: the date of demand for the sale of shares of less than one unit;

八法第二百八十三条第二号　新株予約権の行使の日

(viii)Article 283, item (ii): the date of exercising the share option;

九法第七百九十六条第二項第一号イ　吸収合併契約、吸収分割契約又は株式交換契約を締結した日（当該契約により当該契約を締結した日と異なる時（当該契約を締結した日後から当該吸収合併、吸収分割又は株式交換の効力が生ずる時の直前までの間の時に限る。）を定めた場合にあっては、当該時）

(ix)Article 796, paragraph (2), item (i), (a): the date on which the absorption-type merger agreement, the absorption-type company split agreement, or the share exchange agreement was concluded (if a differing time is specified by the agreement for the date of concluding the agreement (limited to the time from the date on which the agreement is concluded until immediately before the time when the absorption-type merger, absorption-type company split, or share exchange takes effect), that time);

十法第八百十六条の四第一項第一号イ　株式交付計画を作成した日（当該株式交付計画により当該株式交付計画を作成した日と異なる時（当該株式交付計画を作成した日後から当該株式交付の効力が生ずる時の直前までの間の時に限る。）を定めた場合にあっては、当該時）

(x)Article 816-4, paragraph (1), item (i), (a) of the Act: The date on which the share delivery plan was prepared (if a different time from the day on which the share delivery plan was prepared is specified by the share delivery plan (limited to the time from the date the share delivery plan is prepared until immediately before the time the share delivery takes effect), that time);

十一第三十三条第二号　法第百六十六条第一項本文の規定による請求の日

(xi)Article 33, item (ii): the date of demand under the main clause of Article 166, paragraph (1) of the Act.

（承認したものとみなされる場合）

(Cases Where Approval Is Imputed)

第二十六条法第百四十五条第三号に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 26The cases prescribed by Ministry of Justice Order as provided in Article 145, item (iii) of the Act are as follows:

一株式会社が法第百三十九条第二項の規定による通知の日から四十日（これを下回る期間を定款で定めた場合にあっては、その期間）以内に法第百四十一条第一項の規定による通知をした場合において、当該期間内に譲渡等承認請求者に対して同条第二項の書面を交付しなかったとき（指定買取人が法第百三十九条第二項の規定による通知の日から十日（これを下回る期間を定款で定めた場合にあっては、その期間）以内に法第百四十二条第一項の規定による通知をした場合を除く。）。

(i)if notice is given under Article 141, paragraph (1) of the Act within 40 days from the date of notification under Article 139, paragraph (2) of the Act (if a shorter period that falls below this is prescribed in the articles of incorporation, that period of time), if the document referred to in paragraph (2) of that Article is not delivered to the requester for approval of transfer within the period of time (excluding a case where a designated purchaser gives notice under Article 142, paragraph (1) of the Act within ten days from the date of notice under Article 139, paragraph (2) of the Act (if a shorter period that falls below this is prescribed by the articles of incorporation, that period of time));

二指定買取人が法第百三十九条第二項の規定による通知の日から十日（これを下回る期間を定款で定めた場合にあっては、その期間）以内に法第百四十二条第一項の規定による通知をした場合において、当該期間内に譲渡等承認請求者に対して同条第二項の書面を交付しなかったとき。

(ii)if a designated purchaser gives notice under Article 142, paragraph (1) of the Act within ten days from the date of notice under Article 139, paragraph (2) of the Act (if a shorter period that falls below this is prescribed in the articles of incorporation, that period of time), if the document referred to in paragraph (2) of that Article is not delivered to the requester for approval of transfer within the period of time;

三譲渡等承認請求者が当該株式会社又は指定買取人との間の対象株式に係る売買契約を解除した場合

(iii)if the requester for approval of transfer cancels the contract for the sale and purchase of subject shares between the requester and the stock company or the designated purchaser.

第三節　株式会社による自己の株式の取得

Section 3 Acquisition of Treasury Shares by a Stock Company

（自己の株式を取得することができる場合）

(Cases Where Treasury Shares Can Be Acquired)

第二十七条法第百五十五条第十三号に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 27The cases prescribed by Ministry of Justice Order as provided in Article 155, item (xiii) of the Act are as follows:

一当該株式会社の株式を無償で取得する場合

(i)if shares of the relevant stock company are obtained without contribution;

二当該株式会社が有する他の法人等の株式（持分その他これに準ずるものを含む。以下この条において同じ。）につき当該他の法人等が行う剰余金の配当又は残余財産の分配（これらに相当する行為を含む。）により当該株式会社の株式の交付を受ける場合

(ii)if a stock company's shares are delivered thereto by another corporation, etc. in which the stock company holds shares (including equity interest and others equivalent thereto; hereinafter the same applies in this Article), through a distribution of dividends from surplus or residual assets (including equivalent acts) on the shares of the relevant other corporation, etc.;

三当該株式会社が有する他の法人等の株式につき当該他の法人等が行う次に掲げる行為に際して当該株式と引換えに当該株式会社の株式の交付を受ける場合

(iii)if a stock company's shares are delivered thereto by another corporation, etc. in which the stock company holds shares, in exchange for the shares of the relevant other corporation, etc., on the occasion of the following acts conducted by the relevant other corporation, etc. with respect to the shares thereof:

イ組織の変更

(a)entity conversion;

ロ合併

(b)mergers;

ハ株式交換（法以外の法令（外国の法令を含む。）に基づく株式交換に相当する行為を含む。）

(c)share exchange (including acts equivalent to share exchanges pursuant to laws and regulations other than the Act (including the laws and regulations of a foreign country));

ニ取得条項付株式（これに相当する株式を含む。）の取得

(d)acquisition of shares subject to call (including equivalent shares);

ホ全部取得条項付種類株式（これに相当する株式を含む。）の取得

(e)acquisition of a share subject to class-wide call (including equivalent shares);

四当該株式会社が有する他の法人等の新株予約権等を当該他の法人等が当該新株予約権等の定めに基づき取得することと引換えに当該株式会社の株式の交付をする場合において、当該株式会社の株式の交付を受けるとき。

(iv)if based on the provisions of the share options, etc. of another corporation, etc. in which the stock company holds share options, etc., the stock company's shares are to be delivered by the relevant other corporation, etc., in exchange for that other corporation, etc. acquiring share options, etc. in that other corporation, etc., and the stock company has been delivered the shares;

五当該株式会社が法第百十六条第五項、第百八十二条の四第四項、第四百六十九条第五項、第七百八十五条第五項、第七百九十七条第五項、第八百六条第五項又は第八百十六条の六第五項（これらの規定を株式会社について他の法令において準用する場合を含む。）に規定する株式買取請求に応じて当該株式会社の株式を取得する場合

(v)if a stock company acquires shares in itself response to a share purchase demand as provided in the provisions of Article 116, paragraph (5), Article 182-4, paragraph (4), Article 469, paragraph (5), Article 785, paragraph (5), Article 797, paragraph (5), Article 806, paragraph (5), or Article 816-6, paragraph (5) of the Act (including the cases if these provisions are applied mutatis mutandis pursuant to other laws and regulations with regard to stock companies);

六合併後消滅する法人等（会社を除く。）から当該株式会社の株式を承継する場合

(vi)if a stock company succeeds to shares in itself from a corporation, etc. that disappears after a merger (excluding a company);

七他の法人等（会社及び外国会社を除く。）の事業の全部を譲り受ける場合において、当該他の法人等の有する当該株式会社の株式を譲り受けるとき。

(vii)if a stock company has been assigned the entirety of the business undertakings of any other corporation, etc. (excluding companies and foreign companies), and shares of the stock company that were held by the relevant other corporation, etc. are assigned;

八その権利の実行に当たり目的を達成するために当該株式会社の株式を取得することが必要かつ不可欠である場合（前各号に掲げる場合を除く。）

(viii)if it is necessary and indispensable for the stock company to acquire shares in itself in order for it to achieve its purpose through the exercise of the rights attached thereto (excluding the cases set forth in the preceding items).

（特定の株主から自己の株式を取得する際の通知時期）

(Period of Notification When Acquiring Treasury Shares from Specific Shareholders)

第二十八条法第百六十条第二項に規定する法務省令で定める時は、法第百五十六条第一項の株主総会の日の二週間前とする。ただし、次の各号に掲げる場合には、当該各号に定める時とする。

Article 28The time prescribed by Ministry of Justice Order as provided in Article 160, paragraph (2) in the Act is two weeks before the date of the shareholders meeting as provided in Article 156, paragraph (1) of the Act; provided, however, that in the cases set forth in the following items, the time is the time prescribed in each item:

一法第二百九十九条第一項の規定による通知を発すべき時が当該株主総会の日の二週間を下回る期間（一週間以上の期間に限る。）前である場合　当該通知を発すべき時

(i)if the time to dispatch notice under Article 299, paragraph (1) of the Act is a period of time shorter than two weeks from the date of the shareholders meeting (limited to periods of time of at least one week): the time to dispatch the notice;

二法第二百九十九条第一項の規定による通知を発すべき時が当該株主総会の日の一週間を下回る期間前である場合　当該株主総会の日の一週間前

(ii)if the time to dispatch notice under Article 299, paragraph (1) of the Act is a period of time shorter than one week from the date of the shareholders meeting: one week before the date of the shareholders meeting;

三法第三百条の規定により招集の手続を経ることなく当該株主総会を開催する場合　当該株主総会の日の一週間前

(iii)when the shareholders meeting is held without the procedures for convocation pursuant to the provisions of Article 300 of the Act: one week before the date of the shareholders meeting.

（議案の追加の請求の時期）

(Period for Requesting Addition of Proposals)

第二十九条法第百六十条第三項に規定する法務省令で定める時は、法第百五十六条第一項の株主総会の日の五日（定款でこれを下回る期間を定めた場合にあっては、その期間）前とする。ただし、前条各号に掲げる場合には、三日（定款でこれを下回る期間を定めた場合にあっては、その期間）前とする。

Article 29The time prescribed by Ministry of Justice Order as provided in Article 160, paragraph (3) of the Act is five days before the date of the shareholders meeting under Article 156, paragraph (1) of the Act (if the articles of incorporation prescribe a shorter period of time, that period of time); provided, however, that in the cases set forth below, the time is three days before (if the articles of incorporation prescribe a shorter period of time, that period of time).

（市場価格を超えない額の対価による自己の株式の取得）

(Acquisition of Treasury Shares for Consideration of a Value Not Exceeding Market Price)

第三十条法第百六十一条に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同条に規定する株式の価格とする方法とする。

Article 30The method prescribed by Ministry of Justice Order as provided in Article 161 of the Act is that of making whichever is larger between the following amounts the price of the shares prescribed in that Article:

一法第百五十六条第一項の決議の日の前日における当該株式を取引する市場における最終の価格（当該日に売買取引がない場合又は当該日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the shares are traded on the day prior to the date of resolution under Article 156, paragraph (1) of the Act (if there is no sales transaction on that date, or if that date falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二法第百五十六条第一項の決議の日の前日において当該株式が公開買付け等の対象であるときは、当該日における当該公開買付け等に係る契約における当該株式の価格

(ii)if the shares are the target of a tender offer, etc. on the day prior to the date of resolution under Article 156, paragraph (1) of the Act, the price of the shares in the contract in relation to the tender offer, etc. on that date.

（取得請求権付株式の行使により株式の数に端数が生ずる場合）

(Cases Where a Fraction Occurs in the Number of Shares Due to Exercise of Shares with a Put Option)

第三十一条法第百六十七条第三項第一号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する株式の価格とする方法とする。

Article 31The method prescribed by Ministry of Justice Order as provided in Article 167, paragraph (3), item (i) of the Act is that of making whichever is larger between the following amounts the price of the shares prescribed in that item:

一法第百六十六条第一項の規定による請求の日（以下この条において「請求日」という。）における当該株式を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the shares are traded on the date of the demand under Article 166, paragraph (1) of the Act (hereinafter referred to as "date of the demand" in this Article) (if there is no sales transaction on the date of the demand, or if the date of the demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二請求日において当該株式が公開買付け等の対象であるときは、当該請求日における当該公開買付け等に係る契約における当該株式の価格

(ii)if the shares are the target of a tender offer, etc. on the date of the demand, the price of the shares in the contract in relation to the tender offer, etc. on the date of the demand.

（取得請求権付株式の行使により市場価格のある社債等に端数が生ずる場合）

(Cases Where a Fraction Occurs in Bonds with a Market Price Due to Exercise of Shares with a Put Option)

第三十二条法第百六十七条第四項において準用する同条第三項第一号に規定する法務省令で定める方法は、次の各号に掲げる財産の区分に応じ、当該各号に定める額をもって当該財産の価格とする方法とする。

Article 32The method prescribed by Ministry of Justice Order as provided in Article 167, paragraph (4) of the Act, as applied mutatis mutandis pursuant to paragraph (3), item (i) of that Article is that of making the price prescribed in each of the following items the price of the assets, in accordance with the categories of assets set forth in each of the items:

一社債（新株予約権付社債についてのものを除く。以下この号において同じ。）　法第百六十六条第一項の規定による請求の日（以下この条において「請求日」という。）における当該社債を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)bonds (excluding bonds with share options; hereinafter the same applies in this item): the closing price in the market on which the bonds are traded on the date of the demand under Article 166, paragraph (1) of the Act (hereinafter referred to as "date of the demand" in this Article) (if there is no sales transaction on the date of the demand, or if the date of the demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二新株予約権（当該新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債。以下この号において同じ。）　次に掲げる額のうちいずれか高い額

(ii)share options (if the share options are attached to bonds with share options, the bonds with share options; hereinafter the same applies in this item): the amount whichever larger between the following amounts:

イ請求日における当該新株予約権を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the share options are traded on the date of the demand (if there is no sales transaction on the date of the demand, or if the date of the demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

ロ請求日において当該新株予約権が公開買付け等の対象であるときは、当該請求日における当該公開買付け等に係る契約における当該新株予約権の価格

(b)if the share options are the target of a tender offer, etc. on the date of the demand, the price of the share options in the contract in relation to the tender offer, etc. on the date of the demand.

（取得請求権付株式の行使により市場価格のない社債等に端数が生ずる場合）

(Cases Where a Fraction Occurs in Bonds with No Market Price Due to Exercise of Shares with a Put Option)

第三十三条法第百六十七条第四項において準用する同条第三項第二号に規定する法務省令で定める額は、次の各号に掲げる場合の区分に応じ、当該各号に定める額とする。

Article 33The amounts prescribed by Ministry of Justice Order as provided in Article 167, paragraph (3), item (ii) of the Act, as applied mutatis mutandis pursuant to paragraph (4) of that Article are the amounts prescribed in each of the following items, in accordance with the categories of cases set forth below:

一社債について端数がある場合　当該社債の金額

(i)if a bond has a fraction: the amount of the bond;

二新株予約権について端数がある場合　当該新株予約権につき会計帳簿に付すべき価額（当該価額を算定することができないときは、当該新株予約権の目的である各株式についての一株当たり純資産額の合計額から当該新株予約権の行使に際して出資される財産の価額を減じて得た額（零未満である場合にあっては、零））

(ii)if a share option has a fraction: the value to be indicated in the account book regarding the share option (if the value cannot be calculated, an amount obtained by subtracting the value of property contributed at the exercise of the share option from the total amount of net assets per share for each share which is an objective of the share option (if less than zero, then zero)).

（全部取得条項付種類株式の取得に関する事前開示事項）

(Particulars to Be Disclosed in Advance Regarding Acquisition of Shares Subject to Class-Wide Call)

第三十三条の二法第百七十一条の二第一項に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 33-2(1)The matters prescribed by Ministry of Justice Order as provided in Article 171-2, paragraph (1) of the Act are as follows:

一取得対価（法第百七十一条第一項第一号に規定する取得対価をいう。以下この条において同じ。）の相当性に関する事項

(i)matters related to the appropriateness of consideration for acquisition (meaning the consideration for acquisition as provided in Article 171, paragraph (1), item (i) of the Act; hereinafter the same applies in this Article);

二取得対価について参考となるべき事項

(ii)particulars to be referenced regarding consideration for acquisition;

三計算書類等に関する事項

(iii)matters related to financial statements, etc.;

四備置開始日（法第百七十一条の二第一項各号に掲げる日のいずれか早い日をいう。第四項第一号において同じ。）後株式会社が全部取得条項付種類株式の全部を取得する日までの間に、前三号に掲げる事項に変更が生じたときは、変更後の当該事項

(iv)if a change occurs in the matters set forth in the preceding three items during the interval from after the day on which the documents began to be kept (meaning the earlier of the dates set forth in the items of Article 171-2, paragraph (1) of the Act; the same applies in paragraph (4), item (i)) until the day on which the stock company acquires the entirety of the shares subject to class-wide call, the matters after the change.

２前項第一号に規定する「取得対価の相当性に関する事項」とは、次に掲げる事項その他の法第百七十一条第一項第一号及び第二号に掲げる事項についての定め（当該定めがない場合にあっては、当該定めがないこと）の相当性に関する事項とする。

(2)The "particulars regarding the appropriateness of consideration for acquisition" as provided in item (i) of the preceding paragraph are particulars regarding the appropriateness of provisions concerning the following particulars and other particulars set forth in Article 171, paragraph (1), item (i) and item (ii) of the Act (if those provisions do not exist, the fact that those provisions do not exist):

一取得対価の総数又は総額の相当性に関する事項

(i)particulars regarding the appropriateness of the total number or total amount of consideration for acquisition;

二取得対価として当該種類の財産を選択した理由

(ii)the reason why the kind of property was selected as consideration for acquisition;

三全部取得条項付種類株式を取得する株式会社に親会社等がある場合には、当該株式会社の株主（当該親会社等を除く。）の利益を害さないように留意した事項（当該事項がない場合にあっては、その旨）

(iii)if the stock company acquiring the shares subject to class-wide call has a parent company, etc., particulars to be given due consideration so as not to harm the interests of shareholders (excluding the parent company, etc.) of the stock company (if those particulars do not exist, that fact);

四法第二百三十四条の規定により一に満たない端数の処理をすることが見込まれる場合における次に掲げる事項

(iv)if fractions are expected to be handled pursuant to the provisions of Article 234 of the Act, the following particulars:

イ次に掲げる事項その他の当該処理の方法に関する事項

(a)the following particulars and other particulars regarding the means of the handling:

（１）法第二百三十四条第一項又は第二項のいずれの規定による処理を予定しているかの別及びその理由

1.whether the planned handling is that under Article 234, paragraph (1) of the Act or that under paragraph (2) of that Article, and the reasons therefor;

（２）法第二百三十四条第一項の規定による処理を予定している場合には、競売の申立てをする時期の見込み（当該見込みに関する取締役（取締役会設置会社にあっては、取締役会。（３）及び（４）において同じ。）の判断及びその理由を含む。）

2.if the planned handling is that under Article 234, paragraph (1) of the Act, the prospects for the time for filing a petition for auction (including the judgment of the directors (for a company with a board of directors, the board of directors; the same applies in 3. and 4.) related to the prospects, and the reasons therefor);

（３）法第二百三十四条第二項の規定による処理（市場において行う取引による売却に限る。）を予定している場合には、売却する時期及び売却により得られた代金を株主に交付する時期の見込み（当該見込みに関する取締役の判断及びその理由を含む。）

3.if the planned handling is that under Article 234, paragraph (2) of the Act (limited to sale through transactions in a market), the prospects for the time of the sale and the time for delivering the proceeds of the sale to the shareholders (including the judgment of the directors related to the prospects, and the reasons therefor);

（４）法第二百三十四条第二項の規定による処理（市場において行う取引による売却を除く。）を予定している場合には、売却に係る株式を買い取る者となると見込まれる者の氏名又は名称、当該者が売却に係る代金の支払のための資金を確保する方法及び当該方法の相当性並びに売却する時期及び売却により得られた代金を株主に交付する時期の見込み（当該見込みに関する取締役の判断及びその理由を含む。）

4.if the planned handling is that under Article 234, paragraph (2) of the Act (excluding sale through transactions in a market), the name of the person that is expected to become the purchaser of the shares relating to the sale, the means by which that person secures the funds for the payment of the price relating to the sale, the appropriateness of that means, and the prospects for the time of the sale and the time for delivering the proceeds of the sale to the shareholders (including the judgment of the directors related to the prospects, and the reasons therefor);

ロ当該処理により株主に交付することが見込まれる金銭の額及び当該額の相当性に関する事項

(b)the amount of money that is expected to be delivered to the shareholders through that handling, and particulars regarding appropriateness of that amount.

３第一項第二号に規定する「取得対価について参考となるべき事項」とは、次の各号に掲げる場合の区分に応じ、当該各号に定める事項その他これに準ずる事項（法第百七十一条の二第一項に規定する書面又は電磁的記録にこれらの事項の全部又は一部の記載又は記録をしないことにつき全部取得条項付種類株式を取得する株式会社の総株主の同意がある場合にあっては、当該同意があったものを除く。）とする。

(3)The "particulars to be referenced regarding consideration for acquisition" in paragraph (1), item (ii) are the particulars prescribed in each of the following items and particulars equivalent thereto, in accordance with the categories of cases set forth below (if consent of all shareholders of the stock company acquiring the shares subject to class-wide call to not state or record all or a portion of these particulars in the document exists, or electronic or magnetic records as provided in Article 171-2, paragraph (1) of the Act, excluding those particulars for which the consent exists):

一取得対価の全部又は一部が当該株式会社の株式である場合　次に掲げる事項

(i)if all or a portion of the consideration for acquisition is shares of the stock company: the following particulars:

イ当該株式の内容

(a)features of the shares;

ロ次に掲げる事項その他の取得対価の換価の方法に関する事項

(b)the following particulars and other particulars regarding the method of conversion of the consideration for acquisition into cash:

（１）取得対価を取引する市場

1.the market on which the consideration for acquisition is traded;

（２）取得対価の取引の媒介、取次ぎ又は代理を行う者

2.the person acting as intermediary, broker, or agency for trading in the consideration for acquisition;

（３）取得対価の譲渡その他の処分に制限があるときは、その内容

3.if a restriction exists on the transfer or other disposition of the consideration for acquisition, the content thereof;

ハ取得対価に市場価格があるときは、その価格に関する事項

(c)if a market price exists for the consideration for acquisition, particulars regarding the price thereof;

二取得対価の全部又は一部が法人等の株式、持分その他これらに準ずるもの（当該株式会社の株式を除く。）である場合　次に掲げる事項（当該事項が日本語以外の言語で表示されている場合にあっては、当該事項（氏名又は名称を除く。）を日本語で表示した事項）

(ii)if all or a portion of the consideration for acquisition is shares, equity interest, or the equivalent thereto of a corporation, etc. (excluding shares of the stock company): the following particulars (if the particulars have been indicated in a language other than Japanese, the particulars (excluding names) indicated in Japanese):

イ当該法人等の定款その他これに相当するものの定め

(a)the provisions of the articles of incorporation or the equivalent thereto of the corporation, etc.;

ロ当該法人等が会社でないときは、次に掲げる権利に相当する権利その他の取得対価に係る権利（ものを除く。）の内容

(b)if the corporation, etc. is not a company, the content of rights equivalent to the following rights and other rights (excluding those unimportant) in relation to the consideration for acquisition:

（１）剰余金の配当を受ける権利

1.the right to receive dividends from surplus;

（２）残余財産の分配を受ける権利

2.the right to receive distributions of residual assets;

（３）株主総会における議決権

3.voting rights at shareholders meetings;

（４）合併その他の行為がされる場合において、自己の有する株式を公正な価格で買い取ることを請求する権利

4.if a merger or other acts are carried out, a rightholder's right to demand the purchase of shares held thereby at a fair price;

（５）定款その他の資料（当該資料が電磁的記録をもって作成されている場合にあっては、当該電磁的記録に記録された事項を表示したもの）の閲覧又は謄写を請求する権利

5.the right to demand to inspect or copy the articles of incorporation or other materials (if the materials have been prepared as electronic or magnetic records, materials that indicate the particulars recorded in the electronic or magnetic records);

ハ当該法人等が、その株主、社員その他これらに相当する者（以下この号において「株主等」という。）に対し、日本語以外の言語を使用して情報の提供をすることとされているときは、当該言語

(c)if the corporation, etc. is deemed to have provided information using a language other than Japanese to the shareholders, members, or other equivalent persons (hereinafter referred to as "shareholder, etc." in this item), that language;

ニ当該株式会社が全部取得条項付種類株式の全部を取得する日に当該法人等の株主総会その他これに相当するものの開催があるものとした場合における当該法人等の株主等が有すると見込まれる議決権その他これに相当する権利の総数

(d)the total number of voting rights or other equivalent rights projected to be held by shareholders, etc. of the corporation, etc. if a shareholders meeting of the corporation, etc. or a meeting equivalent thereto is deemed to have been held on the day on which the stock company acquires the entirety of the shares subject to class-wide call;

ホ当該法人等について登記（当該法人等が外国の法令に準拠して設立されたものである場合にあっては、法第九百三十三条第一項の外国会社の登記又は外国法人の登記及び夫婦財産契約の登記に関する法律（明治三十一年法律第十四号）第二条の外国法人の登記に限る。）がされていないときは、次に掲げる事項

(e)if the corporation, etc. has not been registered (if the corporation, etc. is established under the laws and regulations of a foreign country, limited to registration of a foreign company under Article 933, paragraph (1) of the Act or registration of a foreign corporation under Article 2 of the Act on Registration of Foreign Corporations and Registration of Matrimonial Property Contracts (Act No. 14 of 1898)), the following particulars:

（１）当該法人等を代表する者の氏名又は名称及び住所

1.the name and address of the person representing the corporation, etc.;

（２）当該法人等の役員（（１）の者を除く。）の氏名又は名称

2.the names of the officers of the corporation, etc. (excluding the person referred to in 1. above);

ヘ当該法人等の最終事業年度（当該法人等が会社以外のものである場合にあっては、最終事業年度に相当するもの。以下この号において同じ。）に係る計算書類（最終事業年度がない場合にあっては、当該法人等の成立の日における貸借対照表）その他これに相当するものの内容（当該計算書類その他これに相当するものについて監査役、監査等委員会、監査委員会、会計監査人その他これらに相当するものの監査を受けている場合にあっては、監査報告その他これに相当するものの内容の概要を含む。）

(f)the content of financial statements (if no most recent business year exists, the balance sheet on the day of formation of the corporation etc.) or the equivalent thereto in relation to the most recent business year of the corporation, etc. (if the corporation, etc. is not a company, the equivalent of the most recent business year; hereinafter the same applies in this item) (including a summary of the content of any audit report or other report equivalent thereto if the financial statements or the equivalent have undergone auditing by a company auditor, audit and supervisory committee, audit committee, financial auditor, or the equivalent);

ト次に掲げる場合の区分に応じ、次に定める事項

(g)the particulars prescribed below in accordance with the categories of the cases set forth below:

（１）当該法人等が株式会社である場合　当該法人等の最終事業年度に係る事業報告の内容（当該事業報告について監査役、監査等委員会又は監査委員会の監査を受けている場合にあっては、監査報告の内容を含む。）

1.if the corporation, etc. is a stock company: content of the business report in relation to the most recent business year of the corporation, etc. (including the content of any audit report if the business report has undergone an audit by a company auditor, audit and supervisory committee, or audit committee);

（２）当該法人等が株式会社以外のものである場合　当該法人等の最終事業年度に係る第百十八条各号及び第百十九条各号に掲げる事項に相当する事項の内容の概要（当該事項について監査役、監査等委員会、監査委員会その他これらに相当するものの監査を受けている場合にあっては、監査報告その他これに相当するものの内容の概要を含む。）

2.if the corporation, etc. is other than a stock company: A summary of the content of particulars equivalent to the particulars set forth in the items of Article 118 and the items of Article 119 in relation to the most recent business year of the corporation, etc. (including a summary of the content of an audit report or the equivalent thereto, if the particulars have undergone an audit by a company auditor, audit and supervisory committee, audit committee, or the equivalent);

チ当該法人等の過去五年間にその末日が到来した各事業年度（次に掲げる事業年度を除く。）に係る貸借対照表その他これに相当するものの内容

(h)the content of the balance sheets or the equivalent thereto of the corporation, etc. in relation to each business year the last day of which arrived in the past five years (excluding the following business years):

（１）最終事業年度

1.the most recent business year;

（２）ある事業年度に係る貸借対照表その他これに相当するものの内容につき、法令の規定に基づく公告（法第四百四十条第三項の措置に相当するものを含む。）をしている場合における当該事業年度

2.if public notice is given of the content of the balance sheet or the equivalent thereto in relation to a certain business year pursuant to the provisions of laws and regulations (including notices equivalent to the measures of Article 440, paragraph (3) of the Act), the business year;

（３）ある事業年度に係る貸借対照表その他これに相当するものの内容につき、金融商品取引法第二十四条第一項の規定により有価証券報告書を内閣総理大臣に提出している場合における当該事業年度

3.if an annual securities report is submitted to the Prime Minister regarding the content of the balance sheet or the equivalent thereto in relation to a certain business year pursuant to the provisions of Article 24, paragraph (1) of the Financial Instruments and Exchange Act, the business year;

リ前号ロ及びハに掲げる事項

(i)the particulars set forth in (b) and (c) of the preceding item;

ヌ取得対価が自己株式の取得、持分の払戻しその他これらに相当する方法により払戻しを受けることができるものであるときは、その手続に関する事項

(j)if the consideration for acquisition is eligible for a refund by acquisition of treasury shares, refund of equity interest, or another method equivalent thereto, the particulars regarding procedures therefor;

三取得対価の全部又は一部が当該株式会社の社債、新株予約権又は新株予約権付社債である場合　第一号ロ及びハに掲げる事項

(iii)if all or a portion of the consideration for acquisition is bonds, share options, or bonds with share options of the stock company: the particulars set forth in (b) and (c) of item (i);

四取得対価の全部又は一部が法人等の社債、新株予約権、新株予約権付社債その他これらに準ずるもの（当該株式会社の社債、新株予約権又は新株予約権付社債を除く。）である場合　次に掲げる事項（当該事項が日本語以外の言語で表示されている場合にあっては、当該事項（氏名又は名称を除く。）を日本語で表示した事項）

(iv)if all or a portion of the consideration for acquisition is bonds, share options, bonds with share options, or the equivalent thereto of a corporation, etc. (excluding bonds, share options, or bonds with share options of the stock company): the following particulars (if the particulars (excluding names) have been indicated in a language other than Japanese, the particulars indicated in Japanese):

イ第一号ロ及びハに掲げる事項

(a)the particulars set forth in (b) and (c) of item (i);

ロ第二号イ及びホからチまでに掲げる事項

(b)the particulars set forth in (a) and (e) through (h) of item (ii);

五取得対価の全部又は一部が当該株式会社その他の法人等の株式、持分、社債、新株予約権、新株予約権付社債その他これらに準ずるもの及び金銭以外の財産である場合　第一号ロ及びハに掲げる事項

(v)if all or a portion of the consideration for acquisition is shares, equity interest, bonds, share options, bonds with share options, or the equivalent thereto and property other than monies of the stock company or another corporation, etc.: the particulars set forth in (b) and (c) of item (i).

４第一項第三号に規定する「計算書類等に関する事項」とは、次に掲げる事項とする。

(4)The "particulars related to financial statements, etc." as provided in paragraph (1), item (iii) refer to the following:

一全部取得条項付種類株式を取得する株式会社（清算株式会社を除く。以下この項において同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該株式会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（備置開始日後当該株式会社が全部取得条項付種類株式の全部を取得する日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(i)if disposal of important property, incurrence of major obligations, or any other event that has material impact on the status of company property occurs at the stock company acquiring shares subject to class-wide call (excluding liquidating stock companies; hereinafter the same applies in this paragraph) after the last day of the most recent business year (if no most recent business year exists, the day of formation of the stock company), the content thereof (limited to the content of events occurring after the last day of any new most recent business year if the new most recent business year exists in the interval after the day on which the documents began to be kept, until the day on which the stock company acquires the entirety of the shares subject to class-wide call);

二全部取得条項付種類株式を取得する株式会社において最終事業年度がないときは、当該株式会社の成立の日における貸借対照表

(ii)if the stock company acquiring the shares subject to class-wide call has no most recent business year, the balance sheet on the day of formation of the stock company.

（全部取得条項付種類株式の取得に関する事後開示事項）

(Particulars for Ex Post Facto Disclosure Regarding Acquisition of Shares Subject to Class-Wide Call)

第三十三条の三法第百七十三条の二第一項に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 33-3The particulars prescribed by Ministry of Justice Order as provided in Article 173-2, paragraph (1) of the Act are as follows:

一株式会社が全部取得条項付種類株式の全部を取得した日

(i)the day on which the stock company acquired the entirety of the shares subject to class-wide call;

二法第百七十一条の三の規定による請求に係る手続の経過

(ii)the progress of procedures concerning the request under Article 171-3 of the Act;

三法第百七十二条の規定による手続の経過

(iii)the progress of procedures under Article 172 of the Act;

四株式会社が取得した全部取得条項付種類株式の数

(iv)the number of shares subject to class-wide call acquired by the stock company;

五前各号に掲げるもののほか、全部取得条項付種類株式の取得に関する重要な事項

(v)beyond what is set forth in the preceding items, important particulars regarding acquisition of shares subject to class-wide call.

第三節の二　特別支配株主の株式等売渡請求

Section 3-2 Demand for a Share Cash-Out of Special Controlling Shareholders

（特別支配株主完全子法人）

(Wholly-Owned Subsidiary of a Special Controlling Shareholder)

第三十三条の四法第百七十九条第一項に規定する法務省令で定める法人は、次に掲げるものとする。

Article 33-4(1)The corporations prescribed by the Ministry of Justice Order as provided in Article 179, paragraph (1) of the Act are as follows:

一法第百七十九条第一項に規定する者がその持分の全部を有する法人（株式会社を除く。）

(i)the corporation in which the person as provided in Article 179, paragraph (1) of the Act holds all of the equity interests (excluding a stock company);

二法第百七十九条第一項に規定する者及び特定完全子法人（当該者が発行済株式の全部を有する株式会社及び前号に掲げる法人をいう。以下この項において同じ。）又は特定完全子法人がその持分の全部を有する法人

(ii)the corporation in which the person as provided in Article 179, paragraph (1) of the Act and a specified wholly-owned subsidiary corporation (meaning a stock company in which the person holds the entirety of the issued shares, and the corporation set forth in the preceding item; hereinafter the same applies in this paragraph) or a specified wholly-owned subsidiary corporation holds all of the equity interests.

２前項第二号の規定の適用については、同号に掲げる法人は、同号に規定する特定完全子法人とみなす。

(2)With regard to the application of the provisions of item (ii) of the preceding paragraph, the corporation set forth in that item is deemed to be a specified wholly-owned subsidiary corporation as provided in that item.

（株式等売渡請求に際して特別支配株主が定めるべき事項）

(Particulars Prescribed by Special Controlling Shareholders upon Demand for a Share Cash-Out)

第三十三条の五法第百七十九条の二第一項第六号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 33-5(1)The particulars prescribed by Ministry of Justice Order as provided in Article 179-2, paragraph (1), item (vi) of the Act are as follows:

一株式売渡対価（株式売渡請求に併せて新株予約権売渡請求（その新株予約権売渡請求に係る新株予約権が新株予約権付社債に付されたものである場合における法第百七十九条第三項の規定による請求を含む。以下同じ。）をする場合にあっては、株式売渡対価及び新株予約権売渡対価）の支払のための資金を確保する方法

(i)the means of securing funds for the payment of consideration for cash-out (in the case of making a demand to cash out share options (including the demand under Article 179, paragraph (3) of the Act if share options subject to a demand to cash out share options are attached to bonds with share options; the same applies hereinafter) along with a demand to cash out, consideration for cash-out and consideration for share option cash-out);

二法第百七十九条の二第一項第一号から第五号までに掲げる事項のほか、株式等売渡請求に係る取引条件を定めるときは、その取引条件

(ii)in the case of prescribing trade terms relating to a demand for a share, etc. cash-out beyond the particulars set forth in Article 179-2, paragraph (1), items (i) through (v) of the Act, such trade terms.

２前項第一号に規定する「株式売渡対価」とは、法第百七十九条の二第一項第二号の金銭をいう（第三十三条の七第一号イ及び第二号において同じ。）。

(2)The phrase "consideration for cash-out" as provided in item (i) of the preceding paragraph means the money set forth in Article 179-2, paragraph (1), item (ii) of the Act (the same applies in Article 33-7, item (i), (a) and item (ii)).

３第一項第一号に規定する「新株予約権売渡対価」とは、法第百七十九条の二第一項第四号ロの金銭をいう（第三十三条の七第一号イ及び第二号において同じ。）。

(3)The phrase "consideration for share option cash-out" as provided in paragraph (1), item (i) means the money set forth in Article 179-2, paragraph (1), item (iv), (b) of the Act (the same applies in Article 33-7, item (i), (a) and item (ii)).

（売渡株主等に対して通知すべき事項）

(Particulars to Be Disclosed to Shareholders Subject to a Cash-Out)

第三十三条の六法第百七十九条の四第一項第一号に規定する法務省令で定める事項は、前条第一項第二号に掲げる事項とする。

Article 33-6The particulars prescribed by Ministry of Justice Order as provided in Article 179-4, paragraph (1), item (i) of the Act are the particulars set forth in paragraph (1), item (ii) of the preceding Article.

（対象会社の事前開示事項）

(Particulars to Be Disclosed in Advance by the Subject Company)

第三十三条の七法第百七十九条の五第一項第四号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 33-7The particulars prescribed by Ministry of Justice Order as provided in Article 179-5, paragraph (1), item (iv) of the Act are as follows:

一次に掲げる事項その他の法第百七十九条の二第一項第二号及び第三号に掲げる事項（株式売渡請求に併せて新株予約権売渡請求をする場合にあっては、同項第二号及び第三号並びに第四号ロ及びハに掲げる事項）についての定めの相当性に関する事項（当該相当性に関する対象会社の取締役（取締役会設置会社にあっては、取締役会。次号及び第三号において同じ。）の判断及びその理由を含む。）

(i)the following particulars and other particulars regarding the appropriateness of provisions concerning the particulars set forth in Article 179-2, paragraph (1), items (ii) and (iii) of the Act (in the case of making a demand to cash out share options along with a demand to cash out, concerning the particulars set forth in items (ii) and (iii) and item (iv), (b) and (c) of that paragraph) (including the judgment of the directors (in the case of a company with board of directors, the board of directors; the same applies in the following item and item (iii)) of the subject company related to the appropriateness, and the reasons therefor):

イ株式売渡対価の総額（株式売渡請求に併せて新株予約権売渡請求をする場合にあっては、株式売渡対価の総額及び新株予約権売渡対価の総額）の相当性に関する事項

(a)particulars regarding the appropriateness of the total amount of consideration for cash-out (in the case of making a demand to cash out share options along with a demand to cash out, the total amount of consideration for cash-out and the total amount of consideration for share option cash-out);

ロ法第百七十九条の三第一項の承認に当たり売渡株主等の利益を害さないように留意した事項（当該事項がない場合にあっては、その旨）

(b)particulars to be given due consideration so as not to harm the interests of shareholders, etc. subject to a cash-out upon the approval under Article 179-3, paragraph (1) of the Act (if those particulars do not exist, that fact);

二第三十三条の五第一項第一号に掲げる事項についての定めの相当性その他の株式売渡対価（株式売渡請求に併せて新株予約権売渡請求をする場合にあっては、株式売渡対価及び新株予約権売渡対価）の交付の見込みに関する事項（当該見込みに関する対象会社の取締役の判断及びその理由を含む。）

(ii)particulars regarding the appropriateness of provisions concerning the particulars set forth in Article 33-5, paragraph (1), item (i) and the prospects for delivery of consideration for cash-out (in the case of making a demand to cash out share options along with a demand to cash out, consideration for cash-out and consideration for share option cash-out) (including the judgment of the directors of the subject company related to the prospects, and the reasons therefor);

三第三十三条の五第一項第二号に掲げる事項についての定めがあるときは、当該定めの相当性に関する事項（当該相当性に関する対象会社の取締役の判断及びその理由を含む。）

(iii)if there are provisions with respect to the particulars set forth in Article 33-5, paragraph (1), item (ii), particulars regarding the appropriateness of the provisions (including the judgment of the directors of the subject company related to the appropriateness, and the reasons therefor);

四対象会社についての次に掲げる事項

(iv)the following particulars regarding the subject company:

イ対象会社において最終事業年度の末日（最終事業年度がない場合にあっては、対象会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百七十九条の四第一項第一号の規定による通知の日又は同条第二項の公告の日のいずれか早い日（次号において「備置開始日」という。）後特別支配株主が売渡株式等の全部を取得する日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(a)if disposition of important property, incurrence of major obligations, or any other event that has material impact on the status of company property occurs at the subject company after the last day of the most recent business year (if no most recent business year exists, the day of formation of the subject company), the content thereof (limited to the content of events occurring after the last day of any new most recent business year if the new most recent business year exists in the interval after the earlier of the date of notice under Article 179-4, paragraph (1), item (i) of the Act or the date of public notice under paragraph (2) of that Article (referred to as the "day on which documents began to be kept" in the following item) until the day on which a special controlling shareholder acquires the entirety of shares, etc. subject to a cash-out);

ロ対象会社において最終事業年度がないときは、対象会社の成立の日における貸借対照表

(b)if the subject company has no most recent business year, the balance sheet on the day of formation of the subject company;

五備置開始日後特別支配株主が売渡株式等の全部を取得する日までの間に、前各号に掲げる事項に変更が生じたときは、変更後の当該事項

(v)if a change occurs in the particulars set forth in the preceding items during the interval from after the day on which the documents began to be kept until the day on which a special controlling shareholder acquires the entirety of shares, etc. subject to a cash-out, the particulars after the change.

（対象会社の事後開示事項）

(Particulars for Ex Post Facto Disclosure by the Subject Company)

第三十三条の八法第百七十九条の十第一項に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 33-8The particulars prescribed by Ministry of Justice Order as provided in Article 179-10, paragraph (1) of the Act are the following:

一特別支配株主が売渡株式等の全部を取得した日

(i)the day on which a special controlling shareholder acquired the entirety of the shares, etc. subject to a cash-out;

二法第百七十九条の七第一項又は第二項の規定による請求に係る手続の経過

(ii)the progress of procedures concerning the request under Article 179-7, paragraph (1) or (2) of the Act;

三法第百七十九条の八の規定による手続の経過

(iii)the progress of procedures under Article 179-8 of the Act;

四株式売渡請求により特別支配株主が取得した売渡株式の数（対象会社が種類株式発行会社であるときは、売渡株式の種類及び種類ごとの数）

(iv)the number of shares subject to a cash-out which the special controlling shareholder has acquired based on a demand to cash out (if the subject company is a company with class shares, the classes of the shares subject to a cash-out and the number of shares for each class);

五新株予約権売渡請求により特別支配株主が取得した売渡新株予約権の数

(v)the number of share options subject to a cash-out which the special controlling shareholder has acquired based on a demand to cash out share options;

六前号の売渡新株予約権が新株予約権付社債に付されたものである場合には、当該新株予約権付社債についての各社債（特別支配株主が新株予約権売渡請求により取得したものに限る。）の金額の合計額

(vi)if the share options subject to a cash-out as provided in the preceding item are attached to bonds with share option, the total of the amounts for each bond with respect to such bonds with share option (limited to those which the special controlling shareholder has acquired based on a demand to cash out);

七前各号に掲げるもののほか、株式等売渡請求に係る売渡株式等の取得に関する重要な事項

(vii)beyond what is set forth in the preceding items, important particulars regarding acquisition of shares, etc. subject to a cash-out relating to a demand for a share, etc. cash-out.

第三節の三　株式の併合

Section 3-3 Consolidation of Shares

（株式の併合に関する事前開示事項）

(Particulars to Be Disclosed in Advance Regarding Consolidation of Shares)

第三十三条の九法第百八十二条の二第一項に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 33-9The particulars prescribed by Ministry of Justice Order as provided in Article 182-2, paragraph (1) of the Act are as follows:

一次に掲げる事項その他の法第百八十条第二項第一号及び第三号に掲げる事項についての定めの相当性に関する事項

(i)the following particulars and other particulars regarding the appropriateness of provisions concerning the particulars set forth in Article 180, paragraph (2), items (i) and (iii) of the Act:

イ株式の併合をする株式会社に親会社等がある場合には、当該株式会社の株主（当該親会社等を除く。）の利益を害さないように留意した事項（当該事項がない場合にあっては、その旨）

(a)if the stock company consolidating shares has a parent company, etc., particulars to be given due consideration so as not to harm the interests of shareholders (excluding the parent company, etc.) of the stock company (if no such particulars exist, that fact);

ロ法第二百三十五条の規定により一株に満たない端数の処理をすることが見込まれる場合における次に掲げる事項

(b)if the handling of fractions pursuant to the provisions of Article 235 of the Act is expected, the following particulars:

（１）次に掲げる事項その他の当該処理の方法に関する事項

1.the following particulars and other particulars regarding the means of the handling:

（ｉ）法第二百三十五条第一項又は同条第二項において準用する法第二百三十四条第二項のいずれの規定による処理を予定しているかの別及びその理由

i.whether the planned handling is that under Article 235, paragraph (1) of the Act or that under Article 234, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) of that Article, and the reasons therefor;

（ｉｉ）法第二百三十五条第一項の規定による処理を予定している場合には、競売の申立てをする時期の見込み（当該見込みに関する取締役（取締役会設置会社にあっては、取締役会。（ｉｉｉ）及び（ｉｖ）において同じ。）の判断及びその理由を含む。）

ii.if the planned handling is that under Article 235, paragraph (1) of the Act, the prospects for the time for filing a petition for auction (including the judgment of the directors (for a company with a board of directors, the board of directors; the same applies in iii. and iv.) related to the prospects, and the reasons therefor);

（ｉｉｉ）法第二百三十五条第二項において準用する法第二百三十四条第二項の規定による処理（市場において行う取引による売却に限る。）を予定している場合には、売却する時期及び売却により得られた代金を株主に交付する時期の見込み（当該見込みに関する取締役の判断及びその理由を含む。）

iii.if the planned handling is that under Article 234, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act (limited to sale through transactions in a market), the prospects for the time of the sale and the time for delivering the proceeds of the sale to the shareholders (including the judgment of the directors related to the prospects, and the reasons therefor);

（ｉｖ）法第二百三十五条第二項において準用する法第二百三十四条第二項の規定による処理（市場において行う取引による売却を除く。）を予定している場合には、売却に係る株式を買い取る者となると見込まれる者の氏名又は名称、当該者が売却に係る代金の支払のための資金を確保する方法及び当該方法の相当性並びに売却する時期及び売却により得られた代金を株主に交付する時期の見込み（当該見込みに関する取締役の判断及びその理由を含む。）

iv.if the planned handling is that under Article 234, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act (excluding sale through transactions in a market), the name of the person that is expected to become the purchaser of the shares relating to the sale, the means by which that person secures the funds for the payment of the price relating to the sale, the appropriateness of that means, and the prospects for the time of the sale and the time for delivering the proceeds of the sale to the shareholders (including the judgment of the directors related to the prospects, and the reasons therefor);

（２）当該処理により株主に交付することが見込まれる金銭の額及び当該額の相当性に関する事項

2.the amount of money that is expected to be delivered to the shareholders through that handling, and particulars regarding appropriateness of that amount.

二株式の併合をする株式会社（清算株式会社を除く。以下この号において同じ。）についての次に掲げる事項

(ii)the following particulars concerning the stock company consolidating shares (excluding liquidating stock companies; hereinafter the same applies in this item):

イ当該株式会社において最終事業年度の末日（最終事業年度がない場合にあっては、当該株式会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（備置開始日（法第百八十二条の二第一項各号に掲げる日のいずれか早い日をいう。次号において同じ。）後株式の併合がその効力を生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(a)if disposal of important property, incurrence of major obligations, or any other event that has material impact on the status of company property occurs at the stock company after the last day of the most recent business year (if no most recent business year exists, the day of formation of the stock company), the content thereof (limited to the content of events occurring after the last day of any new most recent business year if the new most recent business year exists in the interval after the day on which the documents began to be kept (meaning the earlier of the dates set forth in the items of Article 182-2, paragraph (1) of the Act; the same applies in the following item) until the day on which the consolidation of shares becomes effective);

ロ当該株式会社において最終事業年度がないときは、当該株式会社の成立の日における貸借対照表

(b)if there is no most recent business year for the stock company, the balance sheet on the day of formation of the stock company;

三備置開始日後株式の併合がその効力を生ずる日までの間に、前二号に掲げる事項に変更が生じたときは、変更後の当該事項

(iii)if a change occurs in the particulars set forth in the preceding two items during the interval from after the day on which the documents began to be kept until the day on which the consolidation of shares becomes effective, the particulars after the change.

（株式の併合に関する事後開示事項）

(Particulars for Ex Post Facto Disclosure Regarding Consolidation of Shares)

第三十三条の十法第百八十二条の六第一項に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 33-10The particulars prescribed by Ministry of Justice Order as provided in Article 182-6, paragraph (1) of the Act are as follows:

一株式の併合が効力を生じた日

(i)the day on which the consolidation of shares became effective;

二法第百八十二条の三の規定による請求に係る手続の経過

(ii)the progress of procedures concerning the request under Article 182-3 of the Act;

三法第百八十二条の四の規定による手続の経過

(iii)the progress of procedures under Article 182-4 of the Act;

四株式の併合が効力を生じた時における発行済株式（種類株式発行会社にあっては、法第百八十条第二項第三号の種類の発行済株式）の総数

(iv)the total number of issued shares (for a company with class shares, issued shares of the classes set forth in Article 180, paragraph (2), item (iii) of the Act) as of the time the consolidation of shares became effective;

五前各号に掲げるもののほか、株式の併合に関する重要な事項

(v)beyond what is set forth in the preceding items, important particulars regarding consolidation of shares.

第四節　単元株式数

Section 4 Share Units

（単元株式数）

(Share Units)

第三十四条法第百八十八条第二項に規定する法務省令で定める数は、千及び発行済株式の総数の二百分の一に当たる数とする。

Article 34The number prescribed by Ministry of Justice Order as provided in Article 188, paragraph (2) of the Act is a number corresponding to 1,000 and 0.5 percent of the total number of issued shares.

（単元未満株式についての権利）

(Rights on Shares of Less than One Unit)

第三十五条法第百八十九条第二項第六号に規定する法務省令で定める権利は、次に掲げるものとする。

Article 35(1)The rights prescribed by Ministry of Justice Order as provided in Article 189, paragraph (2), item (vi) of the Act are as follows:

一法第三十一条第二項各号に掲げる請求をする権利

(i)the right to make the requests set forth in the items of Article 31, paragraph (2) of the Act;

二法第百二十二条第一項の規定による株主名簿記載事項（法第百五十四条の二第三項に規定する場合にあっては、当該株主の有する株式が信託財産に属する旨を含む。）を記載した書面の交付又は当該株主名簿記載事項を記録した電磁的記録の提供を請求する権利

(ii)the right to demand the delivery of documents that contain the information required to be entered in the shareholder register under Article 122, paragraph (1) of the Act (in the case as provided in Article 154-2, paragraph (3) of the Act, including the fact that shares held by the shareholder are included in trust property) or the provision of electronic or magnetic records in which the information required to be entered in the shareholder register is recorded;

三法第百二十五条第二項各号に掲げる請求をする権利

(iii)the right to make the requests set forth in the items of Article 125, paragraph (2) of the Act;

四法第百三十三条第一項の規定による請求（次に掲げる事由により取得した場合における請求に限る。）をする権利

(iv)the right to make the request under Article 133, paragraph (1) of the Act (limited to a request in the case of acquisition on the following grounds):

イ相続その他の一般承継

(a)inheritance or other general succession;

ロ株式売渡請求による売渡株式の全部の取得

(b)acquisition of the entirety of shares subject to a cash-out based on a demand to cash out;

ハ吸収分割又は新設分割による他の会社がその事業に関して有する権利義務の承継

(c)succession to the rights and obligations that another company holds in relation to business undertakings, through an absorption-type company split or an incorporation-type company split;

ニ株式交換又は株式移転による他の株式会社の発行済株式の全部の取得

(d)acquisition of all the issued shares of another stock company in a share exchange or share transfer;

ホ法第百九十七条第二項の規定による売却

(e)a sale under Article 197, paragraph (2) of the Act;

ヘ法第二百三十四条第二項（法第二百三十五条第二項において準用する場合を含む。）の規定による売却

(f)a sale under Article 234, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act);

ト競売

(g)auction;

五法第百三十七条第一項の規定による請求（前号イからトまでに掲げる事由により取得した場合における請求に限る。）をする権利

(v)the right to make the request under Article 137, paragraph (1) of the Act (limited to a request in the case of acquisition on the grounds set forth from (a) through (f) in the preceding item);

六株式売渡請求により特別支配株主が売渡株式の取得の対価として交付する金銭の交付を受ける権利

(vi)the right to be delivered money which a special controlling shareholder delivers as consideration for acquisition of shares subject to a cash-out based on a demand to cash out;

七株式会社が行う次に掲げる行為により金銭等の交付を受ける権利

(vii)the right to be delivered monies, etc. as a result of the following acts by a stock company:

イ株式の併合

(a)consolidation of shares;

ロ株式の分割

(b)splitting of shares;

ハ新株予約権無償割当て

(c)allotment of share options without contribution;

ニ剰余金の配当

(d)dividends from surplus;

ホ組織変更

(e)entity conversion;

八株式会社が行う次の各号に掲げる行為により当該各号に定める者が交付する金銭等の交付を受ける権利

(viii)the right of persons prescribed in the following items to be delivered monies, etc. as a result of the following acts by a stock company:

イ吸収合併（会社以外の者と行う合併を含み、合併により当該株式会社が消滅する場合に限る。）　当該吸収合併後存続するもの

(a)absorption-type merger (including merger with a party other than the company, limited to the case where the stock company disappears as a result of the merger): the entity surviving after the absorption-type merger;

ロ新設合併（会社以外の者と行う合併を含む。）　当該新設合併により設立されるもの

(b)consolidation-type merger (including merger with a party other than the company): the entity incorporated in the consolidation-type merger;

ハ株式交換　株式交換完全親会社

(c)share exchange: the wholly-owning parent company resulting from a share exchange;

ニ株式移転　株式移転設立完全親会社

(d)share transfer: the wholly-owning parent company incorporated in the share transfer.

２前項の規定にかかわらず、株式会社が株券発行会社である場合には、法第百八十九条第二項第六号に規定する法務省令で定める権利は、次に掲げるものとする。

(2)Notwithstanding the provisions of the preceding paragraph, if a stock company is a company issuing share certificates, the rights prescribed by Ministry of Justice Order as provided in Article 189, paragraph (2), item (vi) of the Act are as follows:

一前項第一号、第三号及び第六号から第八号までに掲げる権利

(i)the rights set forth in item (i), item (iii), and items (vi) through (viii) of the preceding paragraph;

二法第百三十三条第一項の規定による請求をする権利

(ii)the right to make the requests under Article 133, paragraph (1) of the Act;

三法第百三十七条第一項の規定による請求をする権利

(iii)the right to make the requests under Article 137, paragraph (1) of the Act;

四法第百八十九条第三項の定款の定めがある場合以外の場合における法第二百十五条第四項及び第二百十七条第六項の規定による株券の発行を請求する権利

(iv)the right to demand issuance of share certificates under Article 215, paragraph (4) and Article 217, paragraph (6) of the Act in cases other than cases prescribed in the articles of incorporation per Article 189, paragraph (3) of the Act;

五法第百八十九条第三項の定款の定めがある場合以外の場合における法第二百十七条第一項の規定による株券の所持を希望しない旨の申出をする権利

(v)the right to make an offer not to possess share certificates under Article 217, paragraph (1) of the Act in cases other than cases prescribed in the articles of incorporation under Article 189, paragraph (3) of the Act.

（市場価格のある単元未満株式の買取りの価格）

(Purchase Price of Shares of Less than One Unit with Market Price)

第三十六条法第百九十三条第一項第一号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する株式の価格とする方法とする。

Article 36The means prescribed by Ministry of Justice Order as provided in Article 193, paragraph (1), item (i) of the Act is that of making whichever is larger between the following amounts the price of the shares prescribed in that item:

一法第百九十二条第一項の規定による請求の日（以下この条において「請求日」という。）における当該株式を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the shares are traded on the date of the demand under Article 192, paragraph (1) of the Act (hereinafter referred to as "date of the demand" in this Article) (if there is no sales transaction on the date of the demand, or if the date of the demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二請求日において当該株式が公開買付け等の対象であるときは、当該請求日における当該公開買付け等に係る契約における当該株式の価格

(ii)if the shares are the target of a tender offer, etc. on the date of the demand, the price of the shares in the contract in relation to the tender offer, etc. on the date of the demand.

（市場価格のある単元未満株式の売渡しの価格）

(Sale Price of Shares of Less than One Unit with Market Price)

第三十七条法第百九十四条第四項において準用する法第百九十三条第一項第一号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって単元未満株式売渡請求に係る株式の価格とする方法とする。

Article 37The method prescribed by Ministry of Justice Order as provided in Article 193, paragraph (1), item (i) of the Act, as applied mutatis mutandis pursuant to Article 194, paragraph (4) of the Act, is the method of making whichever is larger between the following amounts the price of the shares in relation to the demand for the sale of shares of less than one unit:

一単元未満株式売渡請求の日（以下この条において「請求日」という。）における当該株式を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the shares are traded on the date of the demand for the sale of shares of less than one unit (hereinafter referred to as "date of the demand" in this Article) (if there is no sales transaction on the date of the demand, or if the date of the demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二請求日において当該株式が公開買付け等の対象であるときは、当該請求日における当該公開買付け等に係る契約における当該株式の価格

(ii)if the shares are the target of a tender offer, etc. on the date of the demand, the price of the shares in the contract in relation to the tender offer, etc. on the date of the demand.

第五節　株主に対する通知の省略等

Section 5 Omission of Notices to Shareholders

（市場価格のある株式の売却価格）

(Sale Price of Shares with Market Price)

第三十八条法第百九十七条第二項に規定する法務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって同項に規定する株式の価格とする方法とする。

Article 38The means prescribed by Ministry of Justice Order as provided in Article 197, paragraph (2) of the Act is that of making the amount as provided in each of the following items the price of the shares prescribed in that paragraph, in accordance with the categories of cases set forth below:

一当該株式を市場において行う取引によって売却する場合　当該取引によって売却する価格

(i)if the shares are sold through transactions in a market: the price at sale by the transactions;

二前号に掲げる場合以外の場合　次に掲げる額のうちいずれか高い額

(ii)in cases other than the case set forth in the preceding item: the amount whichever larger between the following amounts:

イ法第百九十七条第二項の規定により売却する日（以下この条において「売却日」という。）における当該株式を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the shares are traded on the date of the sale pursuant to the provisions of Article 197, paragraph (2) of the Act (hereinafter referred to as "date of the sale" in this Article) (if there is no sales transaction on the date of the sale, or if the date of the sale falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

ロ売却日において当該株式が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該株式の価格

(b)if the shares are the target of a tender offer, etc. on the date of the sale, the price of the shares in the contract in relation to the tender offer, etc. on the date of the sale.

（公告事項）

(Particulars to Be Disclosed)

第三十九条法第百九十八条第一項に規定する法務省令で定める事項は、次に掲げるものとする。

Article 39The particulars prescribed by Ministry of Justice Order as provided in Article 198, paragraph (1) of the Act are as follows:

一法第百九十七条第一項の株式（以下この条において「競売対象株式」という。）の競売又は売却をする旨

(i)a statement to the effect that shares under Article 197, paragraph (1) of the Act (hereinafter referred to as "shares subject to auction" in this Article) are being auctioned or sold;

二競売対象株式の株主として株主名簿に記載又は記録がされた者の氏名又は名称及び住所

(ii)the name and address of the person stated or recorded in the shareholder register as the holder of the shares subject to auction;

三競売対象株式の数（種類株式発行会社にあっては、競売対象株式の種類及び種類ごとの数）

(iii)the number of shares subject to auction (for a company with class shares, the classes of shares subject to auction and the number per class);

四競売対象株式につき株券が発行されているときは、当該株券の番号

(iv)if share certificates are issued for shares subject to auction, the serial number of the share certificates.

第六節　募集株式の発行等

Section 6 Issuance of Shares for Subscription

（募集事項の通知を要しない場合）

(Cases Where Notice of Subscription Requirements Is Not Required)

第四十条法第二百一条第五項に規定する法務省令で定める場合は、株式会社が同条第三項に規定する期日の二週間前までに、金融商品取引法の規定に基づき次に掲げる書類（同項に規定する募集事項に相当する事項をその内容とするものに限る。）の届出又は提出をしている場合（当該書類に記載すべき事項を同法の規定に基づき電磁的方法により提供している場合を含む。）であって、内閣総理大臣が当該期日の二週間前の日から当該期日まで継続して同法の規定に基づき当該書類を公衆の縦覧に供しているときとする。

Article 40The cases prescribed by Ministry of Justice Order as provided in Article 201, paragraph (5) of the Act are cases if a stock company reports or submits the following documents (limited to documents that have as their content particulars equivalent to the subscription requirements as provided in that paragraph) pursuant to the provisions of the Financial Instruments and Exchange Act (including cases if the particulars to be stated in the documents are provided by electronic or magnetic means pursuant to the provisions of that Act) by two weeks prior to the day as provided in paragraph (3) of that Article of the Act, and are the times at which the Prime Minister provides the documents for public inspection continuously from the day two weeks before the day to the day pursuant to the provisions of that Act:

一金融商品取引法第四条第一項から第三項までの届出をする場合における同法第五条第一項の届出書（訂正届出書を含む。）

(i)the registration statement under Article 5, paragraph (1) of the Financial Instruments and Exchange Act in cases from Article 4, paragraph (1) through paragraph (3) of that Act in which reports are to be filed (including amendment statements);

二金融商品取引法第二十三条の三第一項に規定する発行登録書及び同法第二十三条の八第一項に規定する発行登録追補書類（訂正発行登録書を含む。）

(ii)the shelf registration statement as provided in Article 23-3, paragraph (1) of the Financial Instruments and Exchange Act and the shelf registration supplements as provided in Article 23-8, paragraph (1) of that Act (including amendment shelf registration statements);

三金融商品取引法第二十四条第一項に規定する有価証券報告書（訂正報告書を含む。）

(iii)annual securities reports as provided in Article 24, paragraph (1) of the Financial Instruments and Exchange Act (including amendment reports);

四金融商品取引法第二十四条の四の七第一項に規定する四半期報告書（訂正報告書を含む。）

(iv)quarterly securities reports as provided in Article 24-4-7, paragraph (1) of the Financial Instruments and Exchange Act (including amendment reports);

五金融商品取引法第二十四条の五第一項に規定する半期報告書（訂正報告書を含む。）

(v)semiannual securities reports as provided in Article 24-5, paragraph (1) of the Financial Instruments and Exchange Act (including amendment reports);

六金融商品取引法第二十四条の五第四項に規定する臨時報告書（訂正報告書を含む。）

(vi)extraordinary reports as provided in Article 24-5, paragraph (4) of the Financial Instruments and Exchange Act (including amendment reports).

（申込みをしようとする者に対して通知すべき事項）

(Particulars to Be Disclosed to Persons Who Wish to Make an Offer)

第四十一条法第二百三条第一項第四号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 41The particulars prescribed by Ministry of Justice Order as provided in Article 203, paragraph (1), item (iv) of the Act are as follows:

一発行可能株式総数（種類株式発行会社にあっては、各種類の株式の発行可能種類株式総数を含む。）

(i)the total number of authorized shares (for a company with class shares, including the total number of authorized shares in a class for each class of shares);

二株式会社（種類株式発行会社を除く。）が発行する株式の内容として法第百七条第一項各号に掲げる事項を定めているときは、当該株式の内容

(ii)if the particulars set forth in the items under Article 107, paragraph (1) are prescribed as the features of shares issued by a stock company (excluding company with class shares), the features of the shares;

三株式会社（種類株式発行会社に限る。）が法第百八条第一項各号に掲げる事項につき内容の異なる株式を発行することとしているときは、各種類の株式の内容（ある種類の株式につき同条第三項の定款の定めがある場合において、当該定款の定めにより株式会社が当該種類の株式の内容を定めていないときは、当該種類の株式の内容の要綱）

(iii)if a stock company (limited to a company with class shares) is required to issue shares of differing features for the particulars set forth in the items of Article 108, paragraph (1) of the Act, the features of each class of shares (if the articles of incorporation contain provisions regarding a class of shares under paragraph (3) of that Article, if the stock company does not prescribe the features of the class of shares based on the provisions of the articles of incorporation, an outline of the features of the class of shares);

四単元株式数についての定款の定めがあるときは、その単元株式数（種類株式発行会社にあっては、各種類の株式の単元株式数）

(iv)if the articles of incorporation contain provisions regarding share units, those share units (for a company with class shares, the share units for each class of shares);

五次に掲げる定款の定めがあるときは、その規定

(v)if the following provisions are present in the articles of incorporation, those provisions:

イ法第百三十九条第一項、第百四十条第五項又は第百四十五条第一号若しくは第二号に規定する定款の定め

(a)provisions of the articles of incorporation as provided in Article 139, paragraph (1), Article 140, paragraph (5), or Article 145, item (i) or item (ii) of the Act;

ロ法第百六十四条第一項に規定する定款の定め

(b)provisions of the articles of incorporation as provided in Article 164, paragraph (1) of the Act;

ハ法第百六十七条第三項に規定する定款の定め

(c)provisions of the articles of incorporation as provided in Article 167, paragraph (3) of the Act;

ニ法第百六十八条第一項又は第百六十九条第二項に規定する定款の定め

(d)provisions of the articles of incorporation as provided in Article 168, paragraph (1) and Article 169, paragraph (2) of the Act;

ホ法第百七十四条に規定する定款の定め

(e)provisions of the articles of incorporation as provided in Article 174 of the Act;

ヘ法第三百四十七条に規定する定款の定め

(f)provisions of the articles of incorporation as provided in Article 347 of the Act;

ト第二十六条第一号又は第二号に規定する定款の定め

(g)provisions of the articles of incorporation as provided in Article 26, item (i) and item (ii) of the Act;

六株主名簿管理人を置く旨の定款の定めがあるときは、その氏名又は名称及び住所並びに営業所

(vi)if the articles of incorporation contain provisions to the effect that a shareholder register administrator is to be appointed, the name, address, and business office of that administrator;

七電子提供措置をとる旨の定款の定めがあるときは、その規定

(vii)if the articles of incorporation contain provisions to the effect that measures for electronic provision is to be taken, those provisions;

八定款に定められた事項（法第二百三条第一項第一号から第三号まで及び前各号に掲げる事項を除く。）であって、当該株式会社に対して募集株式の引受けの申込みをしようとする者が当該者に対して通知することを請求した事項

(viii)particulars as provided in the articles of incorporation (excluding particulars set forth from Article 203, paragraph (1), item (i) through item (iii) of the Act and in each of the preceding items) of which persons who wish to make an offer to the stock company to subscribe for shares for subscription request notice from the relevant persons.

（申込みをしようとする者に対する通知を要しない場合）

(Cases Where Persons Who Wish to Make an Offer Need Not Be Notified)

第四十二条法第二百三条第四項に規定する法務省令で定める場合は、次に掲げる場合であって、株式会社が同条第一項の申込みをしようとする者に対して同項各号に掲げる事項を提供している場合とする。

Article 42The cases prescribed by Ministry of Justice Order as provided in Article 203, paragraph (4) of the Act are as follows: in which the stock company provides the particulars set forth in each item of that paragraph to persons who wish to make the offer under paragraph (1) of that Article:

一当該株式会社が金融商品取引法の規定に基づき目論見書に記載すべき事項を電磁的方法により提供している場合

(i)if the stock company provides particulars to be stated in the prospectus pursuant to the provisions of the Financial Instruments and Exchange Act by electronic or magnetic means;

二当該株式会社が外国の法令に基づき目論見書その他これに相当する書面その他の資料を提供している場合

(ii)if the stock company provides a prospectus or other equivalent document or other material pursuant to the laws and regulations of a foreign country.

（株主に対して通知すべき事項）

(Particulars to Be Disclosed to Shareholders)

第四十二条の二法第二百六条の二第一項に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 42-2The particulars prescribed by Ministry of Justice Order as provided in Article 206-2, paragraph (1) of the Act are as follows:

一特定引受人（法第二百六条の二第一項に規定する特定引受人をいう。以下この条において同じ。）の氏名又は名称及び住所

(i)the name and address of the special subscriber (meaning the special subscriber as provided in Article 206-2, paragraph (1) of the Act; hereinafter the same applies in this Article);

二特定引受人（その子会社等を含む。第五号及び第七号において同じ。）がその引き受けた募集株式の株主となった場合に有することとなる議決権の数

(ii)the number of voting rights that the special subscriber (including its subsidiaries, etc.; the same applies in items (v) and (vii)) will hold if the special subscriber becomes a holder of shares for subscription that the special subscriber subscribed;

三前号の募集株式に係る議決権の数

(iii)the number of voting rights relating to the shares for subscription under the preceding item;

四募集株式の引受人の全員がその引き受けた募集株式の株主となった場合における総株主の議決権の数

(iv)the number of voting rights of all shareholders if all subscribers of shares for subscription become shareholders of the shares for subscription that they subscribed;

五特定引受人に対する募集株式の割当て又は特定引受人との間の法第二百五条第一項の契約の締結に関する取締役会の判断及びその理由

(v)the judgment of the board of directors related to allotment of shares for subscription to the special subscriber or the execution of a contract under Article 205, paragraph (1) of the Act with the special subscriber, and the reasons therefor;

六社外取締役を置く株式会社において、前号の取締役会の判断が社外取締役の意見と異なる場合には、その意見

(vi)in the case of a stock company which has outside directors, if the judgment of the board of directors under the preceding item differs from the opinion of the outside directors, such opinion;

七特定引受人に対する募集株式の割当て又は特定引受人との間の法第二百五条第一項の契約の締結に関する監査役、監査等委員会又は監査委員会の意見

(vii)the opinion of the company auditors, audit and supervisory committee, or audit committee related to allotment of shares for subscription to the special subscriber or the execution of a contract under Article 205, paragraph (1) of the Act with the special subscriber.

（株主に対する通知を要しない場合）

(Cases Where Notice to Shareholders Is Not Required)

第四十二条の三法第二百六条の二第三項に規定する法務省令で定める場合は、株式会社が同条第一項に規定する期日の二週間前までに、金融商品取引法の規定に基づき第四十条各号に掲げる書類（前条各号に掲げる事項に相当する事項をその内容とするものに限る。）の届出又は提出をしている場合（当該書類に記載すべき事項を同法の規定に基づき電磁的方法により提供している場合を含む。）であって、内閣総理大臣が当該期日の二週間前の日から当該期日まで継続して同法の規定に基づき当該書類を公衆の縦覧に供しているときとする。

Article 42-3The cases prescribed by Ministry of Justice Order as provided in Article 206-2, paragraph (3) of the Act are cases if a stock company reports or submits the documents set forth in the items of Article 40 (limited to documents that have as their content particulars equivalent to the particulars set forth in the items of the preceding Article) pursuant to the provisions of the Financial Instruments and Exchange Act (including cases if the particulars to be stated in the documents are provided by electronic or magnetic means pursuant to the provisions of that Act) by two weeks prior to the day as provided in Article 206-2, paragraph (1) of the Act, and are the times at which the Prime Minister provides the documents for public inspection continuously from the day two weeks before the day to the day pursuant to the provisions of the Financial Instruments and Exchange Act.

（株主に対する通知を要しない場合における反対通知の期間の初日）

(First Day of the Period for Giving Notice of Opposition If Notice to Shareholders Is Not Required)

第四十二条の四法第二百六条の二第四項に規定する法務省令で定める日は、株式会社が金融商品取引法の規定に基づき前条の書類の届出又は提出（当該書類に記載すべき事項を同法の規定に基づき電磁的方法により提供した場合にあっては、その提供）をした日とする。

Article 42-4The day prescribed by Ministry of Justice Order as provided in Article 206-2, paragraph (4) of the Act is the day on which a stock company reports or submits the documents under the preceding Article (in the case of providing the particulars to be stated in the documents by electronic or magnetic means pursuant to the provisions of the Financial Instruments and Exchange Act, provides the particulars) pursuant to the provisions of that Act.

（出資の履行の仮装に関して責任をとるべき取締役等）

(Directors Liable for Disguising Performance of Contributions)

第四十六条の二法第二百十三条の三第一項に規定する法務省令で定める者は、次に掲げる者とする。

Article 46-2The persons prescribed by Ministry of Justice Order as provided in Article 213-3, paragraph (1) of the Act are as follows:

一出資の履行（法第二百八条第三項に規定する出資の履行をいう。以下この条において同じ。）の仮装に関する職務を行った取締役及び執行役

(i)directors and executive officers performing duties related to disguising of performance of contributions (meaning the performance of contributions as provided in Article 208, paragraph (3) of the Act; hereinafter the same applies in this Article);

二出資の履行の仮装が取締役会の決議に基づいて行われたときは、次に掲げる者

(ii)if performance of contributions is disguised pursuant to a resolution of the board of directors, the following persons:

イ当該取締役会の決議に賛成した取締役

(a)directors who approved the resolution of the board of directors;

ロ当該取締役会に当該出資の履行の仮装に関する議案を提案した取締役及び執行役

(b)directors and executive officers who submit proposals regarding disguising of performance of contributions at the board of directors;

三出資の履行の仮装が株主総会の決議に基づいて行われたときは、次に掲げる者

(iii)if performance of contributions is disguised pursuant to a resolution at a shareholders meeting, the following persons:

イ当該株主総会に当該出資の履行の仮装に関する議案を提案した取締役

(a)directors who submit proposals regarding disguising of performance of contributions at the shareholders meeting;

ロイの議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。）

(b)directors who consent to adoption of the proposal submission of (a) (excluding directors of a company with board of directors);

ハイの議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役

(c)if the proposal submission of (a) is made pursuant to a resolution of the board of directors, directors who approved the resolution of the board of directors;

ニ当該株主総会において当該出資の履行の仮装に関する事項について説明をした取締役及び執行役

(d)directors and executive officers who deliver explanations regarding particulars regarding disguising the performance of contributions at the shareholders meeting.

（検査役の調査を要しない市場価格のある有価証券）

(Securities with a Market Price Not Requiring an Investigation by an Inspector)

第四十三条法第二百七条第九項第三号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する有価証券の価格とする方法とする。

Article 43The means prescribed by Ministry of Justice Order as provided in Article 207, paragraph (9), item (iii) of the Act is that of making whichever is larger between the following amounts the price of securities prescribed in that item:

一法第百九十九条第一項第三号の価額を定めた日（以下この条において「価額決定日」という。）における当該有価証券を取引する市場における最終の価格（当該価額決定日に売買取引がない場合又は当該価額決定日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the securities are traded on the date for determining the value in Article 199, paragraph (1), item (iii) of the Act (hereinafter referred to as "date of value determination" in this Article) (if there is no sales transaction on the date of value determination, or if the date of value determination falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二価額決定日において当該有価証券が公開買付け等の対象であるときは、当該価額決定日における当該公開買付け等に係る契約における当該有価証券の価格

(ii)if the securities are the target of a tender offer, etc. on the date of value determination, the price of the securities in the contract in relation to the tender offer, etc. on the date of value determination.

（出資された財産等の価額が不足する場合に責任をとるべき取締役等）

(Directors Liable in Case of Shortfall in Value of Property Contributed)

第四十四条法第二百十三条第一項第一号に規定する法務省令で定めるものは、次に掲げる者とする。

Article 44The persons prescribed by Ministry of Justice Order as provided in Article 203, paragraph (1), item (i) of the Act are as follows:

一現物出資財産（法第二百七条第一項に規定する現物出資財産をいう。以下この条から第四十六条までにおいて同じ。）の価額の決定に関する職務を行った取締役及び執行役

(i)directors and executive officers performing duties regarding determination of value of properties contributed in kind (meaning properties contributed in kind as prescribed in Article 207, paragraph (1) of the Act; hereinafter the same applies from this Article through Article 46);

二現物出資財産の価額の決定に関する株主総会の決議があったときは、当該株主総会において当該現物出資財産の価額に関する事項について説明をした取締役及び執行役

(ii)if the shareholders meeting has passed a resolution regarding determination of the value of properties contributed in kind, the directors and executive officers who delivered explanations regarding particulars regarding value of the properties contributed in kind at the shareholders meeting;

三現物出資財産の価額の決定に関する取締役会の決議があったときは、当該取締役会の決議に賛成した取締役

(iii)if the board of directors has passed a resolution regarding determination of the value of properties contributed in kind, the directors who approved the resolution of the board of directors meeting.

第四十五条法第二百十三条第一項第二号に規定する法務省令で定めるものは、次に掲げる者とする。

Article 45The persons prescribed by Ministry of Justice Order as provided in Article 203, paragraph (1), item (ii) of the Act are as follows:

一株主総会に現物出資財産の価額の決定に関する議案を提案した取締役

(i)directors who proposed a proposal related to determination of the value of properties contributed in kind at a shareholders meeting;

二前号の議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。）

(ii)directors who consent to adoption of the proposal submission of the preceding item (excluding directors of a company with board of directors);

三第一号の議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役

(iii)if the proposal submission of item (i) is made pursuant to a resolution of the board of directors, the directors who approved the resolution of the board of directors meeting.

第四十六条法第二百十三条第一項第三号に規定する法務省令で定めるものは、取締役会に現物出資財産の価額の決定に関する議案を提案した取締役及び執行役とする。

Article 46Those prescribed by Ministry of Justice Order as provided in Article 213, paragraph (1), item (iii) of the Act are directors and executive officers who proposed a proposal regarding the determination of the value of properties contributed in kind to the board of directors.

第七節　株券

Section 7 Share Certificates

（株券喪失登録請求）

(Request for Registration of a Lost Share Certificate)

第四十七条法第二百二十三条の規定による請求（以下この条において「株券喪失登録請求」という。）は、この条に定めるところにより、行わなければならない。

Article 47(1)Any request under Article 223 of the Act (hereinafter referred to as a "request for the registration of a lost share certificate" in this Article) must be made pursuant to the provisions of this Article.

２株券喪失登録請求は、株券喪失登録請求をする者（次項において「株券喪失登録請求者」という。）の氏名又は名称及び住所並びに喪失した株券の番号を明らかにしてしなければならない。

(2)The request for registration of a lost share certificate must disclose the name and address of the person who is requesting the registration of the lost share certificate (in the following paragraph, referred to as a "person requesting registration of a lost share certificate") as well as the serial number of the lost share certificate.

３株券喪失登録請求者が株券喪失登録請求をしようとするときは、次の各号に掲げる場合の区分に応じ、当該各号に定める資料を株式会社に提供しなければならない。

(3)If a person requesting the registration of a lost share certificate wishes to request the registration of a lost share certificate, that person must provide the stock company with the materials prescribed in each of the following items, in accordance with the categories of cases set forth below:

一株券喪失登録請求者が当該株券に係る株式の株主又は登録株式質権者として株主名簿に記載又は記録がされている者である場合　株券の喪失の事実を証する資料

(i)if the person requesting the registration of a lost share certificate is a person stated or recorded in the shareholder register as the shareholder or as the registered pledgee of shares of the shares in relation to the share certificates: material certifying the fact of the loss of a share certificate;

二前号に掲げる場合以外の場合　次に掲げる資料

(ii)in cases other than the case set forth in the preceding item: materials set forth as follows:

イ株券喪失登録請求者が株券喪失登録請求に係る株券を、当該株券に係る株式につき法第百二十一条第三号の取得の日として株主名簿に記載又は記録がされている日以後に所持していたことを証する資料

(a)materials certifying that the person requesting the registration of the lost share certificate possessed the share certificate in relation to the request for the registration of a lost share certificate on or after the date stated or recorded in the shareholder register as the date of acquisition under Article 121, item (iii) of the Act for the shares in relation to the share certificate;

ロ株券の喪失の事実を証する資料

(b)materials certifying the fact of the loss of a share certificate.

４株券喪失登録に係る株券が会社法の施行に伴う関係法律の整備等に関する法律の施行に伴う経過措置を定める政令（平成十七年政令第三百六十七号）第二条の規定により法第百二十一条第三号の規定が適用されない株式に係るものである場合における前項第二号の規定の適用については、同号中「次に」とあるのは、「ロに」とする。

(4)Regarding the application of the provisions of item (ii) of the preceding paragraph if the share certificate in relation to the registration of a lost share certificate is related to shares for which the provisions of Article 121, item (iii) of the Act are not applied due to the provisions of Article 2 of the Cabinet Order Prescribing Transitional Measures that Accompany the Enforcement of the Act on the Arrangement of Relevant Acts Incidental to the Enforcement of the Companies Act, (Cabinet Order No. 367 of 2005), the word "following" in that item is replaced by "in (b)".

（株券を所持する者による抹消の申請）

(Application for Cancellation by a Person in Possession of Share Certificates)

第四十八条法第二百二十五条第一項の規定による申請は、株券を提示し、当該申請をする者の氏名又は名称及び住所を明らかにしてしなければならない。

Article 48An application under Article 225, paragraph (1) of the Act must present the share certificates and disclose the name and address of the person filing the application.

（株券喪失登録者による抹消の申請）

(Application for Cancellation by the Registrant of a Lost Share Certificate)

第四十九条法第二百二十六条第一項の規定による申請は、当該申請をする株券喪失登録者の氏名又は名称及び住所並びに当該申請に係る株券喪失登録がされた株券の番号を明らかにしてしなければならない。

Article 49An application under Article 226, paragraph (1) of the Act must disclose the name and address of the registrant of the lost share certificate who is filing the application, as well as the serial number of the share certificate registered as a lost share certificate.

第八節　雑則

Section 8 Miscellaneous Provisions

（株式の発行等により一に満たない株式の端数を処理する場合における市場価格）

(Market Price in the Case of Treatment of Shares with Fractions Resulting from Issue of Shares)

第五十条法第二百三十四条第二項に規定する法務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって同項に規定する株式の価格とする方法とする。

Article 50The means prescribed by Ministry of Justice Order as provided in Article 234, paragraph (2) of the Act is that of making the amounts as provided in each of following items the price of the shares prescribed in that item, in accordance with the categories of cases set forth below:

一当該株式を市場において行う取引によって売却する場合　当該取引によって売却する価格

(i)if the shares are sold through transactions in a market: the price at sale by the transactions;

二前号に掲げる場合以外の場合　次に掲げる額のうちいずれか高い額

(ii)in cases other than the case set forth in the preceding item: the amount whichever larger between the following amounts:

イ法第二百三十四条第二項の規定により売却する日（以下この条において「売却日」という。）における当該株式を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the shares are traded on the date of the sale pursuant to the provisions of Article 234, paragraph (2) of the Act (hereinafter referred to as "date of the sale" in this Article) (if there is no sales transaction on the date of the sale, or if the date of the sale falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

ロ売却日において当該株式が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該株式の価格

(b)if the shares are the target of a tender offer, etc. on the date of the sale, the price of the shares in the contract in relation to the tender offer, etc. on the date of the sale.

（一に満たない社債等の端数を処理する場合における市場価格）

(Market Price in the Case of Handling Bonds with Fractions)

第五十一条法第二百三十四条第六項において準用する同条第二項に規定する法務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって同条第六項において準用する同条第二項の規定により売却する財産の価格とする方法とする。

Article 51The means prescribed by Ministry of Justice Order as provided in Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to the provisions of paragraph (6) of that Article is that of making the amount prescribed in each of as follows items the price of the assets sold pursuant to the provisions of paragraph (2) of that Article, as applied mutatis mutandis pursuant to paragraph (6) of that Article, in accordance with the categories of cases set forth below:

一法第二百三十四条第六項に規定する社債又は新株予約権を市場において行う取引によって売却する場合　当該取引によって売却する価格

(i)if the bonds or share options prescribed in Article 234, paragraph (6) of the Act are sold through transactions in a market: the price at sale by the transactions;

二前号に掲げる場合以外の場合において、社債（新株予約権付社債についての社債を除く。以下この号において同じ。）を売却するとき　法第二百三十四条第六項において準用する同条第二項の規定により売却する日（以下この条において「売却日」という。）における当該社債を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(ii)in cases other than the case set forth in the preceding item, if bonds (excluding bonds for bonds with share options; hereinafter the same applies in this item) are sold: the closing price in the market on which the bonds are traded on the date of the sale pursuant to the provisions of Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to paragraph (6) of that Act (hereinafter referred to as "date of the sale" in this Article) (if there is no sales transaction on the date of the sale, or if the date of the sale falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

三第一号に掲げる場合以外の場合において、新株予約権（当該新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債。以下この号において同じ。）を売却するとき　次に掲げる額のうちいずれか高い額

(iii)in cases other than the case set forth in item (i), if share options (if the share option is attached to a bond with share options, the bond with share options; hereinafter the same applies in this item) are sold: whichever is larger between the following amounts:

イ売却日における当該新株予約権を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the share options are traded on the date of the sale (if there is no sales transaction on the date of the sale, or if the date of the sale falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

ロ売却日において当該新株予約権が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該新株予約権の価格

(b)if the share options are the target of a tender offer, etc. on the date of the sale, the price of the share options in the contract in relation to the tender offer, etc. on the date of the sale.

（株式の分割等により一に満たない株式の端数を処理する場合における市場価格）

(Market Price in the Case of Treatment of Shares with Fractions Resulting from a Share Split)

第五十二条法第二百三十五条第二項において準用する法第二百三十四条第二項に規定する法務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって法第二百三十五条第二項において準用する法第二百三十四条第二項に規定する株式の価格とする方法とする。

Article 52The means prescribed by Ministry of Justice Order as provided in Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act is that of making the amount prescribed in each of as follows items the price of the shares sold pursuant to Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act, in accordance with the categories of cases set forth below:

一当該株式を市場において行う取引によって売却する場合　当該取引によって売却する価格

(i)if the shares are sold through transactions in a market: the price at sale by the transactions;

二前号に掲げる場合以外の場合　次に掲げる額のうちいずれか高い額

(ii)in cases other than the case set forth in the preceding item: whichever is larger between the following amounts:

イ法第二百三十五条第二項において準用する法第二百三十四条第二項の規定により売却する日（以下この条において「売却日」という。）における当該株式を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the shares are traded on the date of the sale pursuant to the provisions of Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act (hereinafter referred to as "date of the sale" in this Article) (if there is no sales transaction on the date of the sale, or if the date of the sale falls on a holiday for the relevant market, the execution price of the first sales transactions after that point);

ロ売却日において当該株式が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該株式の価格

(b)if the shares are the target of a tender offer, etc. on the date of the sale, the price of the shares in the contract in relation to the tender offer, etc. on the date of the sale.

第三章　新株予約権

Chapter III Share Options

（募集事項の通知を要しない場合）

(Cases Where Notice of Subscription Requirements Is Not Required)

第五十三条法第二百四十条第四項に規定する法務省令で定める場合は、株式会社が割当日（法第二百三十八条第一項第四号に規定する割当日をいう。第五十五条の四において同じ。）の二週間前までに、金融商品取引法の規定に基づき次に掲げる書類（法第二百三十八条第一項に規定する募集事項に相当する事項をその内容とするものに限る。）の届出又は提出をしている場合（当該書類に記載すべき事項を同法の規定に基づき電磁的方法により提供している場合を含む。）であって、内閣総理大臣が当該割当日の二週間前の日から当該割当日まで継続して同法の規定に基づき当該書類を公衆の縦覧に供しているときとする。

Article 53The cases prescribed by Ministry of Justice Order as provided in Article 240, paragraph (4) of the Act are cases if a stock company reports or submits the following documents (limited to documents having particulars equivalent to subscription requirements as provided in Article 238, paragraph (1) of the Act as the content) pursuant to the provisions of the Financial Instruments and Exchange Act (including cases if the particulars stated in the documents are provided by electronic or magnetic means pursuant to the provisions of that Act) by two weeks prior to the day of allotment (meaning the day of allotment as provided in Article 238, paragraph (1), item (iv) of the Act; the same applies in Article 55-4), and are the times at which the Prime Minister provides the documents for public inspection continuously from the day two weeks before the day of allotment to the day of allotment pursuant to the provisions of the Financial Instruments and Exchange Act:

一金融商品取引法第四条第一項から第三項までの届出をする場合における同法第五条第一項の届出書（訂正届出書を含む。）

三金融商品取引法第二十四条第一項に規定する有価証券報告書（訂正報告書を含む。）

(iii)annual securities reports as provided in Article 24, paragraph (1) of the Financial Instruments and Exchange Act (including revised securities reports);

四金融商品取引法第二十四条の四の七第一項に規定する四半期報告書（訂正報告書を含む。）

(iv)quarterly securities reports as provided in Article 24-4-7, paragraph (1) of the Financial Instruments and Exchange Act (including amendment statements);

五金融商品取引法第二十四条の五第一項に規定する半期報告書（訂正報告書を含む。）

(v)semiannual securities reports as provided in Article 24-5, paragraph (1) of the Financial Instruments and Exchange Act (including amendment statements);

六金融商品取引法第二十四条の五第四項に規定する臨時報告書（訂正報告書を含む。）

(vi)extraordinary reports as provided in Article 24-5, paragraph (4) of the Financial Instruments and Exchange Act (including amendment statements).

（申込みをしようとする者に対して通知すべき事項）

(Particulars Disclosed to Persons Who Wish to Make an Offer)

第五十四条法第二百四十二条第一項第四号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 54The particulars prescribed by Ministry of Justice Order as provided in Article 242, paragraph (1), item (iv) of the Act are as follows:

一発行可能株式総数（種類株式発行会社にあっては、各種類の株式の発行可能種類株式総数を含む。）

(i)the total number of authorized shares (for a company with class shares, including the total number of authorized shares in a class for each class of shares);

二株式会社（種類株式発行会社を除く。）が発行する株式の内容として法第百七条第一項各号に掲げる事項を定めているときは、当該株式の内容

(iii)if a stock company (limited to a company with class shares) is required to issue shares of differing features for the particulars set forth in the items of Article 108, paragraph (1) of the Act, the features of each class of shares (if the articles of incorporation contain provisions regarding a class of shares per paragraph (3) of that Article, if the stock company does not prescribe the content of the class of shares based on a provision of the articles of incorporation, an outline of the features of the class of shares);

四単元株式数についての定款の定めがあるときは、その単元株式数（種類株式発行会社にあっては、各種類の株式の単元株式数）

(iv)if the articles of incorporation contain provisions regarding share units, those share units (for a company with class shares, the share units for each class of shares);

五次に掲げる定款の定めがあるときは、その規定

(v)if the following provisions are present in the articles of incorporation, those provisions:

イ法第百三十九条第一項、第百四十条第五項又は第百四十五条第一号若しくは第二号に規定する定款の定め

(a)provisions of the articles of incorporation as provided in Article 139, paragraph (1), Article 140, paragraph (5), or Article 145, item (i) or item (ii) of the Act;

ロ法第百六十四条第一項に規定する定款の定め

(b)provisions of the articles of incorporation as provided in Article 164, paragraph (1) of the Act;

ハ法第百六十七条第三項に規定する定款の定め

(c)provisions of the articles of incorporation as provided in Article 167, paragraph (3) of the Act;

ニ法第百六十八条第一項又は第百六十九条第二項に規定する定款の定め

(d)provisions of the articles of incorporation as provided in Article 168, paragraph (1) and Article 169, paragraph (2) of the Act;

ホ法第百七十四条に規定する定款の定め

(e)provisions of the articles of incorporation as provided in Article 174 of the Act;

ヘ法第三百四十七条に規定する定款の定め

(f)provisions of the articles of incorporation as provided in Article 347 of the Act;

ト第二十六条第一号又は第二号に規定する定款の定め

(g)provisions of the articles of incorporation as provided in Article 26, item (i) or item (ii) of the Act;

六株主名簿管理人を置く旨の定款の定めがあるときは、その氏名又は名称及び住所並びに営業所

(vi)if the articles of incorporation contain provisions to the effect that a shareholder register administrator is appointed, the name, address, and business office of that administrator;

七定款に定められた事項（法第二百四十二条第一項第一号から第三号まで及び前各号に掲げる事項を除く。）であって、当該株式会社に対して募集新株予約権の引受けの申込みをしようとする者が当該者に対して通知することを請求した事項

(vii)particulars as provided in the articles of incorporation (excluding particulars set forth from Article 242, paragraph (1), item (i) through item (iii) of the Act and in each of the preceding items) of which persons who wish to make an offer to the stock company to subscribe for share options for subscription request notice from the relevant persons.

（申込みをしようとする者に対する通知を要しない場合）

(Cases Where Persons Who Wish to Make an Offer Need Not Be Notified)

第五十五条法第二百四十二条第四項に規定する法務省令で定める場合は、次に掲げる場合であって、株式会社が同条第一項の申込みをしようとする者に対して同項各号に掲げる事項を提供している場合とする。

Article 55The cases prescribed by Ministry of Justice Order as provided in Article 242, paragraph (4) of the Act are the following cases, in which the stock company provides the particulars set forth in each item of that paragraph to persons who wish to make the offer under paragraph (1) of that Article:

一当該株式会社が金融商品取引法の規定に基づき目論見書に記載すべき事項を電磁的方法により提供している場合

(i)if the stock company provides particulars stated in the prospectus pursuant to the provisions of the Financial Instruments and Exchange Act by electronic or magnetic means;

二当該株式会社が外国の法令に基づき目論見書その他これに相当する書面その他の資料を提供している場合

(ii)if the stock company provides a prospectus or other equivalent document or other material pursuant to the laws and regulations of a foreign country.

（株主に対して通知すべき事項）

(Particulars Disclosed to Shareholders)

第五十五条の二法第二百四十四条の二第一項に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 55-2The particulars prescribed by Ministry of Justice Order as provided in Article 244-2, paragraph (1) of the Act are as follows:

一特定引受人（法第二百四十四条の二第一項に規定する特定引受人をいう。以下この条及び次条第三項において同じ。）の氏名又は名称及び住所

(i)the name and address of the special subscriber (meaning the special subscriber as provided in Article 244-2, paragraph (1) of the Act; hereinafter the same applies in this Article and paragraph (3) of the following Article);

二特定引受人（その子会社等を含む。以下この条及び次条第三項において同じ。）がその引き受けた募集新株予約権に係る交付株式（法第二百四十四条の二第二項に規定する交付株式をいう。次号及び次条第三項において同じ。）の株主となった場合に有することとなる最も多い議決権の数

(ii)the largest number of voting rights that the special subscriber (including its subsidiary, etc.; hereinafter the same applies in this Article and paragraph (3) of the following Article) will hold if the special subscriber becomes a shareholder of shares issued (meaning the shares issued as provided in Article 244-2, paragraph (2) of the Act; the same applies in the following item and paragraph (3) of the following Article) related to share options for subscription that the special subscriber subscribed;

三前号の交付株式に係る最も多い議決権の数

(iii)the largest number of voting rights relating to the shares issued under the preceding item;

四第二号に規定する場合における最も多い総株主の議決権の数

(iv)the largest number of voting rights of all shareholders in the case prescribed in item (ii);

五特定引受人に対する募集新株予約権の割当て又は特定引受人との間の法第二百四十四条第一項の契約の締結に関する取締役会の判断及びその理由

(v)the judgment of the board of directors related to allotment of share options for subscription to the special subscriber or the execution of a contract under Article 244, paragraph (1) of the Act with the special subscriber, and the reasons therefor;

六社外取締役を置く株式会社において、前号の取締役会の判断が社外取締役の意見と異なる場合には、その意見

(vi)in the case of a stock company which has outside directors, if the judgment of the board of directors under the preceding item differs from the opinion of the outside directors, such opinion;

七特定引受人に対する募集新株予約権の割当て又は特定引受人との間の法第二百四十四条第一項の契約の締結に関する監査役、監査等委員会又は監査委員会の意見

(vii)the opinion of the company auditors, audit and supervisory committee, or audit committee related to allotment of share options for subscription to the special subscriber or the execution of a contract under Article 244, paragraph (1) of the Act with the special subscriber.

（交付株式）

(Shares Issued)

第五十五条の三法第二百四十四条の二第二項に規定する法務省令で定める株式は、次に掲げる株式とする。

Article 55-3(1)The shares prescribed by Ministry of Justice Order as provided in Article 244-2, paragraph (2) of the Act are as follows:

一募集新株予約権の内容として次のイ又はロに掲げる事項についての定めがある場合における当該イ又はロに定める新株予約権（次号及び次項において「取得対価新株予約権」という。）の目的である株式

(i)if there are provisions on the particulars set forth in (a) or (b) below as the content of share options for subscription, shares which are objectives of the share options specified in (a) or (b) (referred to as "share options which are consideration for acquisition" in the following item and the following paragraph):

イ法第二百三十六条第一項第七号へに掲げる事項　同号への他の新株予約権

(a)particulars set forth in Article 236, paragraph (1), item (vii), (f) of the Act: another share options referred to in (f) of that item;

ロ法第二百三十六条第一項第七号トに掲げる事項　同号トの新株予約権付社債に付された新株予約権

(b)particulars set forth in Article 236, paragraph (1), item (vii), (g) of the Act: the share options attached to the bonds with share options referred to in (g) of that item;

二取得対価新株予約権の内容として法第二百三十六条第一項第七号ニに掲げる事項についての定めがある場合における同号ニの株式

(ii)if there are provisions on the particulars set forth in Article 236, paragraph (1), item (vii), (d) as the content of share options which are consideration for acquisition, the shares referred to in (d) of that item.

２前項の規定の適用については、取得対価新株予約権の内容として同項第一号イ又はロに掲げる事項についての定めがある場合における当該イ又はロに定める新株予約権は、取得対価新株予約権とみなす。

(2)With regard to the application of the provisions of the preceding paragraph, the share options specified in item (i), (a) or (b) of that paragraph if there are provisions on the particulars set forth in (a) or (b) as the content of share options which are consideration for acquisition are deemed share options which are consideration for acquisition.

３交付株式の数が特定引受人に対する募集新株予約権の割当ての決定又は特定引受人との間の法第二百四十四条第一項の契約の締結の日（以下この項において「割当等決定日」という。）後のいずれか一の日の市場価額その他の指標に基づき決定する方法その他の算定方法により決定される場合における当該交付株式の数は、割当等決定日の前日に当該交付株式が交付されたものとみなして計算した数とする。

(3)If the number of shares issued is decided by a method based on the market value or any other indicator on any single day after the day of deciding to allot share options for subscription to a special subscriber or executing the contract under Article 244, paragraph (1) of the Act with a special subscriber (hereinafter referred to as the "day of deciding allotment, etc." in this paragraph) or by any other calculation method, the number of the shares issued is the number calculated by deeming that the shares issued were issued on the day immediately preceding the day of deciding allotment, etc.

（株主に対する通知を要しない場合）

(Cases Where Notifying Shareholders Is Not Required)

第五十五条の四法第二百四十四条の二第四項に規定する法務省令で定める場合は、株式会社が割当日の二週間前までに、金融商品取引法の規定に基づき第五十三条各号に掲げる書類（第五十五条の二各号に掲げる事項に相当する事項をその内容とするものに限る。）の届出又は提出をしている場合（当該書類に記載すべき事項を同法の規定に基づき電磁的方法により提供している場合を含む。）であって、内閣総理大臣が当該割当日の二週間前の日から当該割当日まで継続して同法の規定に基づき当該書類を公衆の縦覧に供しているときとする。

Article 55-4The cases prescribed by Ministry of Justice Order as provided in Article 244-2, paragraph (4) of the Act are cases where a stock company reports or submits the documents set forth in the items of Article 53 (limited to documents that have as their content particulars equivalent to those set forth in the items of Article 55-2) pursuant to the provisions of the Financial Instruments and Exchange Act (including cases where the particulars stated in the documents are provided by electronic or magnetic means pursuant to the provisions of that Act) by two weeks prior to the day of allotment, and are the times at which the Prime Minister provides the documents for public inspection continuously from the day two weeks before the day of allotment to the day of allotment pursuant to the provisions of that Act.

（株主に対する通知を要しない場合における反対通知の期間の初日）

(First Day of the Period for Giving Notice of Opposition If Notice to Shareholders Is Not Required)

第五十五条の五法第二百四十四条の二第五項に規定する法務省令で定める日は、株式会社が金融商品取引法の規定に基づき前条の書類の届出又は提出（当該書類に記載すべき事項を同法の規定に基づき電磁的方法により提供した場合にあっては、その提供）をした日とする。

Article 55-5The day prescribed by Ministry of Justice Order as provided in Article 244-2, paragraph (5) of the Act is the day on which a stock company reports or submits the documents under the preceding Article (in the case of providing the particulars stated in the documents by electronic or magnetic means pursuant to the provisions of the Financial Instruments and Exchange Act, provides the particulars) pursuant to the provisions of that Act.

（新株予約権原簿記載事項の記載等の請求）

(Demand for the Entry of Particulars Stated in the Share Option Registry)

第五十六条法第二百六十条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 56(1)The cases prescribed by Ministry of Justice Order as provided in Article 260, paragraph (2) of the Act are as follows:

一新株予約権取得者が、新株予約権者として新株予約権原簿に記載若しくは記録がされた者又はその一般承継人に対して当該新株予約権取得者の取得した新株予約権に係る法第二百六十条第一項の規定による請求をすべきことを命ずる確定判決を得た場合において、当該確定判決の内容を証する書面その他の資料を提供して請求をしたとき。

(i)if an acquirer of share options has obtained a final and binding judgment against a person who is stated or recorded in the share option registry as a holder of share options or a general successor thereof, and where the judgment orders that a demand be made under Article 260, paragraph (1) in relation to the share options acquired by the acquirer of share options, if that person has provided documents or other materials certifying the content of the final and binding judgment when making the demand;

二新株予約権取得者が前号の確定判決と同一の効力を有するものの内容を証する書面その他の資料を提供して請求をしたとき。

(ii)if the acquirer of share options provides documents or other materials certifying content to the same effect as the final and binding judgment under the preceding item when making the demand;

三新株予約権取得者が一般承継により当該株式会社の新株予約権を取得した者である場合において、当該一般承継を証する書面その他の資料を提供して請求をしたとき。

(iii)if the acquirer of share options is a person who has acquired share options of the stock company by general succession, and that person has provided documents or other materials certifying general succession when making the demand;

四新株予約権取得者が当該株式会社の新株予約権を競売により取得した者である場合において、当該競売により取得したことを証する書面その他の資料を提供して請求をしたとき。

(iv)if the acquirer of share options is a person who has acquired share options in the relevant stock company by auction, and that person has provided documents or other materials certifying the acquisition by auction when making the demand;

五新株予約権取得者が新株予約権売渡請求により当該株式会社の発行する売渡新株予約権の全部を取得した者である場合において、当該新株予約権取得者が請求をしたとき。

(v)if the acquirer of share options is a person who has acquired the entirety of the share options subject to a cash-out issued by the stock company based on a demand to cash out share options, if the acquirer of share options makes the demand.

２前項の規定にかかわらず、新株予約権取得者が取得した新株予約権が証券発行新株予約権又は証券発行新株予約権付社債に付された新株予約権である場合には、法第二百六十条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

(2)Notwithstanding the provisions of the preceding paragraph, if the share options acquired by the acquirer of share options are share option certificates or are those attached to bonds with share option certificates, the cases prescribed by Ministry of Justice Order as provided in Article 260, paragraph (2) of the Act are as follows:

一新株予約権取得者が新株予約権証券又は新株予約権付社債券を提示して請求をした場合

(i)if the acquirer of share options presents the share option certificates or certificates of bonds with share options when making a demand;

二新株予約権取得者が新株予約権売渡請求により当該株式会社の発行する売渡新株予約権の全部を取得した者である場合において、当該新株予約権取得者が請求をしたとき。

(ii)if the acquirer of share options is a person who has acquired the entirety of the share options subject to a cash-out issued by the stock company based on a demand to cash out share options, and the acquirer of share options makes a demand.

（新株予約権取得者からの承認の請求）

(Requests for Approval by Acquirers of Share Options)

第五十七条法第二百六十三条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 57(1)The cases prescribed by Ministry of Justice Order as provided in Article 263, paragraph (2) of the Act are as follows:

一新株予約権取得者が、新株予約権者として新株予約権原簿に記載若しくは記録がされた者又はその一般承継人に対して当該新株予約権取得者の取得した新株予約権に係る法第二百六十三条第一項の規定による請求をすべきことを命ずる確定判決を得た場合において、当該確定判決の内容を証する書面その他の資料を提供して請求をしたとき。

(i)if an acquirer of share options has obtained a final and binding judgment against a person who is stated or recorded in the share option registry as a holder of share options or a general successor thereof, and where the judgment orders that a demand be made under Article 263, paragraph (1) in relation to the share options acquired by the acquirer of share options, if that person has provided documents or other materials certifying the content of the final and binding judgment when making the demand;

二新株予約権取得者が前号の確定判決と同一の効力を有するものの内容を証する書面その他の資料を提供して請求をしたとき。

(ii)if the acquirer of share options provides documents or other materials certifying content to the same effect as the final and binding judgment under the preceding item when making the demand;

三新株予約権取得者が当該株式会社の新株予約権を競売により取得した者である場合において、当該競売により取得したことを証する書面その他の資料を提供して請求をしたとき。

(iii)if an acquirer of share options is a person who has obtained share options in the relevant stock company by auction, and that person has provided documents or other materials certifying the acquisition by auction when making the demand.

２前項の規定にかかわらず、新株予約権取得者が取得した新株予約権が証券発行新株予約権又は証券発行新株予約権付社債に付された新株予約権である場合には、法第二百六十三条第二項に規定する法務省令で定める場合は、新株予約権取得者が新株予約権証券又は新株予約権付社債券を提示して請求をした場合とする。

(2)Notwithstanding the provisions of the preceding paragraph, if the share options acquired by the acquirer of share options are share option certificates or are those attached to bonds with share option certificates, the case prescribed by Ministry of Justice Order as provided in Article 263, paragraph (2) of the Act is where the acquirer of share options presents the share option certificates or certificates of bonds with share options when making the demand.

（新株予約権の行使により株式に端数が生じる場合）

(Cases Where a Fraction Occurs in the Shares Due to the Exercise of Share Options)

第五十八条法第二百八十三条第一号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する株式の価格とする方法とする。

Article 58The means prescribed by Ministry of Justice Order as provided in Article 283, item (i) of the Act is that of deeming whichever of the following amounts is larger as the price of the shares prescribed in that item:

一新株予約権の行使の日（以下この条において「行使日」という。）における当該株式を取引する市場における最終の価格（当該行使日に売買取引がない場合又は当該行使日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the shares are traded on the date of exercising a share option (hereinafter referred to as "date of exercising a share option" in this Article) (if there is no sales transaction on the date of exercising a share option, or if the date of exercising a share option falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二行使日において当該株式が公開買付け等の対象であるときは、当該行使日における当該公開買付け等に係る契約における当該株式の価格

(ii)if shares are the target of a tender offer, etc. on the date of exercising a share option, the price of the shares in the contract in relation to the tender offer, etc. on the date of exercising a share option.

（検査役の調査を要しない市場価格のある有価証券）

(Securities with a Market Price That Do Not Require an Investigation by an Inspector)

第五十九条法第二百八十四条第九項第三号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する有価証券の価格とする方法とする。

Article 59The means prescribed by Ministry of Justice Order as provided in Article 284, paragraph (9), item (iii) of the Act is that of making the price of the securities prescribed in that item whichever is larger between the following amounts:

一新株予約権の行使の日（以下この条において「行使日」という。）における当該有価証券を取引する市場における最終の価格（当該行使日に売買取引がない場合又は当該行使日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the securities are traded on the date of exercising a share option (hereinafter referred to as the "date of exercising a share option" in this Article) (if there is no sales transaction on the date of exercising a share option, or if the date of exercising a share option falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二行使日において当該有価証券が公開買付け等の対象であるときは、当該行使日における当該公開買付け等に係る契約における当該有価証券の価格

(ii)if securities are the target of a tender offer, etc. on the date of exercising a share option, the price of the securities in the contract in relation to that tender offer, etc. on the date of exercising the share option.

（出資された財産等の価額が不足する場合に責任をとるべき取締役等）

(Directors to Assume Liability in Cases of a Shortfall in the Value of Contributed Assets)

第六十条法第二百八十六条第一項第一号に規定する法務省令で定めるものは、次に掲げる者とする。

Article 60The persons prescribed by Ministry of Justice Order as provided in Article 286, paragraph (1), item (i) of the Act are as follows:

一現物出資財産（法第二百八十四条第一項に規定する現物出資財産をいう。以下この条から第六十二条までにおいて同じ。）の価額の決定に関する職務を行った取締役及び執行役

(i)directors and executive officers performing duties regarding determination of value of properties contributed in kind (meaning properties contributed in kind as provided in Article 284, paragraph (1) of the Act; hereinafter the same applies from this Article through Article 62);

(ii)if a shareholders meeting has passed a resolution regarding determination of the value of properties contributed in kind, the directors and executive offers who delivered explanations on particulars regarding value of the properties contributed in kind at that shareholders meeting;

三現物出資財産の価額の決定に関する取締役会の決議があったときは、当該取締役会の決議に賛成した取締役

第六十一条法第二百八十六条第一項第二号に規定する法務省令で定めるものは、次に掲げる者とする。

Article 61The persons prescribed by Ministry of Justice Order as provided in Article 286, paragraph (1), item (ii) of the Act are as follows:

一株主総会に現物出資財産の価額の決定に関する議案を提案した取締役

(i)directors who proposed a proposal related to determination of the value of properties contributed in kind at a shareholders meeting;

二前号の議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。）

(ii)directors who consent to adoption of the proposal submission of the preceding item (excluding directors of a company with board of directors);

三第一号の議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役

(iii)if the proposal submission of item (i) is made pursuant to a resolution of the board of directors, the directors who approved the resolution of the board of directors meeting.

第六十二条法第二百八十六条第一項第三号に規定する法務省令で定めるものは、取締役会に現物出資財産の価額の決定に関する議案を提案した取締役及び執行役とする。

Article 62Those prescribed by Ministry of Justice Order as provided in Article 286, paragraph (1), item (iii) of the Act are directors and executive officers who made a proposal regarding the determination of the value of properties contributed in kind to the board of directors.

（新株予約権に係る払込み等の仮装に関して責任をとるべき取締役等）

(Directors Liable for Disguising the Payment of Share Options)

第六十二条の二法第二百八十六条の三第一項に規定する法務省令で定める者は、次に掲げる者とする。

Article 62-2The persons prescribed by Ministry of Justice Order as provided in Article 286-3, paragraph (1) of the Act are as follows:

一払込み等（法第二百八十六条の二第一項各号の払込み又は給付をいう。以下この条において同じ。）の仮装に関する職務を行った取締役及び執行役

(i)directors and executive officers performing duties related to disguising of payment, etc. (meaning the payment or delivery as provided in the items of Article 286-2, paragraph (1) of the Act; hereinafter the same applies in this Article);

二払込み等の仮装が取締役会の決議に基づいて行われたときは、次に掲げる者

(ii)if payment, etc. is disguised pursuant to a resolution of the board of directors, the following persons:

イ当該取締役会の決議に賛成した取締役

(a)directors who approved the resolution of the board of directors;

ロ当該取締役会に当該払込み等の仮装に関する議案を提案した取締役及び執行役

(b)directors and executive officers who submit proposals regarding the disguising of payment, etc. at the board of directors;

三払込み等の仮装が株主総会の決議に基づいて行われたときは、次に掲げる者

(iii)if payment, etc. is disguised pursuant to a resolution at a shareholders meeting, the following persons:

イ当該株主総会に当該払込み等の仮装に関する議案を提案した取締役

(a)directors who submit proposals regarding the disguising of payment, etc. at the shareholders meeting;

ロイの議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。）

(b)directors who consent to adoption of the proposal submission of (a) (excluding directors of a company with board of directors);

ハイの議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役

(c)if the proposal submission of (a) is made pursuant to a resolution of the board of directors, directors who approved the resolution of the board of directors;

ニ当該株主総会において当該払込み等の仮装に関する事項について説明をした取締役及び執行役

(d)directors and executive officers who deliver explanations on particulars regarding disguising of payment, etc. at the shareholders meeting.

第四章　機関

Chapter IV Organs

第一節　株主総会及び種類株主総会等

Section 1 Shareholders Meetings and General Meetings of Class Shareholders

第一款　通則

Subsection 1 General Rules

（招集の決定事項）

(Matters Determined in a Convocation)

第六十三条法第二百九十八条第一項第五号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 63The particulars prescribed by Ministry of Justice Order as provided in Article 298, paragraph (1), item (v) of the Act are as follows:

一法第二百九十八条第一項第一号に規定する株主総会が定時株主総会である場合において、同号の日が次に掲げる要件のいずれかに該当するときは、その日時を決定した理由（ロに該当する場合にあっては、その日時を決定したことにつき特に理由がある場合における当該理由に限る。）

(i)if the shareholders meeting as provided in Article 298, paragraph (1), item (i) of the Act is the annual shareholders meeting, and the date under that item is one that falls under any of the following conditions, the reason for determining that date and time (where the date falls under condition (b), limited to when a special reason exists for having decided on that date and time):

イ当該日が前事業年度に係る定時株主総会の日に応当する日と著しく離れた日であること。

(a)that the date is one that is markedly distant from the date corresponding to that of the annual shareholders meeting for the previous business year;

ロ株式会社が公開会社である場合において、当該日と同一の日において定時株主総会を開催する他の株式会社（公開会社に限る。）が著しく多いこと。

(b)if a stock company is a public company, that a great many other stock companies (limited to public companies) are holding annual shareholders meetings on the same date as the aforementioned date;

二法第二百九十八条第一項第一号に規定する株主総会の場所が過去に開催した株主総会のいずれの場所とも著しく離れた場所であるとき（次に掲げる場合を除く。）は、その場所を決定した理由

(ii)if the location of the shareholders meeting as provided in Article 298, paragraph (1), item (i) of the Act is a location that is significantly distant from any of the locations of shareholders meetings held in the past (excluding as follows), the reason for having decided on that place:

イ当該場所が定款で定められたものである場合

(a)if the location is prescribed by the articles of incorporation;

ロ当該場所で開催することについて株主総会に出席しない株主全員の同意がある場合

(b)if all shareholders who will not be present at the shareholders meeting consent to the meeting being held at the location;

三法第二百九十八条第一項第三号又は第四号に掲げる事項を定めたときは、次に掲げる事項（定款にロからニまで及びヘに掲げる事項についての定めがある場合又はこれらの事項の決定を取締役に委任する旨を決定した場合における当該事項を除く。）

(iii)if the particulars set forth in Article 298, paragraph (1), item (iii) or item (iv) have been prescribed, the following particulars (excluding if the articles of incorporation provide for the particulars set forth from (b) through (d) and (f) and a determination has been made to delegate the decisions on these particulars to the directors):

イ次款の規定により株主総会参考書類に記載すべき事項（第八十五条の二第三号、第八十五条の三第三号、第八十六条第三号及び第四号、第八十七条第三号及び第四号、第八十八条第三号及び第四号、第八十九条第三号、第九十条第三号、第九十一条第三号、第九十一条の二第三号並びに第九十二条第三号に掲げる事項を除く。）

(a)the particulars stated in reference documents for the shareholder meeting pursuant to the provisions of the following subsection (excluding the particulars listed in Article 85-2, item (iii), Article 85-3, item (iii), Article 86, item (iii) and item (iv), Article 87, item (iii) and item (iv), Article 88, item (iii) and item (iv), Article 89, item (iii), Article 90, item (iii), Article 91, item (iii), Article 91-2, item (iii), and Article 92, item (iii));

ロ特定の時（株主総会の日時以前の時であって、法第二百九十九条第一項の規定により通知を発した日から二週間を経過した日以後の時に限る。）をもって書面による議決権の行使の期限とする旨を定めるときは、その特定の時

(b)if a certain time is prescribed as the time limit on the exercise of voting rights in writing (limited to a time on or after the date on which two weeks have passed from the date on which notice was issued pursuant to the provisions of Article 299, paragraph (1) of the Act that is a time on or before the date and time of the shareholders meeting), that certain time;

ハ特定の時（株主総会の日時以前の時であって、法第二百九十九条第一項の規定により通知を発した日から二週間を経過した日以後の時に限る。）をもって電磁的方法による議決権の行使の期限とする旨を定めるときは、その特定の時

(c)if a certain time is prescribed as the time limit on the exercise of voting rights by electronic or magnetic means (limited to a time on or after the date on which two weeks have passed from the date on which notice was issued pursuant to the provisions of Article 299, paragraph (1) of the Act that is a time on or before the date and time of the shareholders meeting), that certain time;

ニ第六十六条第一項第二号の取扱いを定めるときは、その取扱いの内容

(d)if the treatment under Article 66, paragraph (1), item (ii) is prescribed, the content of that treatment;

ホ第九十四条第一項の措置をとることにより株主に対して提供する株主総会参考書類に記載しないものとする事項

(e)particulars not to be stated in reference documents for a shareholders meeting provided to shareholders pursuant to taking the measures under Article 94, paragraph (1);

ヘ一の株主が同一の議案につき次に掲げる場合の区分に応じ、次に定める規定により重複して議決権を行使した場合において、当該同一の議案に対する議決権の行使の内容が異なるものであるときにおける当該株主の議決権の行使の取扱いに関する事項を定めるとき（次号に規定する場合を除く。）は、その事項

(f)if for a single proposal pursuant to the provisions set forth below, a single shareholder has exercised voting rights multiple times in accordance with the categories of cases set forth below, the particulars have been decided in relation to the treatment of such a shareholder's votes and the content of some of the votes differs from that of others for the same proposal (excluding the cases prescribed in the following item), those particulars:

（１）法第二百九十八条第一項第三号に掲げる事項を定めた場合　法第三百十一条第一項

1.if particulars set forth in Article 298, paragraph (1), item (iii) are prescribed: Article 311, paragraph (1) of the Act;

（２）法第二百九十八条第一項第四号に掲げる事項を定めた場合　法第三百十二条第一項

2.if particulars set forth in Article 298, paragraph (1), item (iv) are prescribed: Article 312, paragraph (1) of the Act;

ト株主総会参考書類に記載すべき事項のうち、法第三百二十五条の五第三項の規定による定款の定めに基づき同条第二項の規定により交付する書面（第九十五条の四において「電子提供措置事項記載書面」という。）に記載しないものとする事項

(g)among the particulars to be stated in reference documents for a shareholder meeting, those that are not to be stated in the document to be delivered pursuant to Article 325-5, paragraph (2) of the Act based on the provisions of the articles of incorporation under paragraph (3) of that Article (referred to as the "document stating the matters subject to measures for electronic provision" in Article 95-4);

四法第二百九十八条第一項第三号及び第四号に掲げる事項を定めたときは、次に掲げる事項（定款にイからハまでに掲げる事項についての定めがある場合における当該事項を除く。）

(iv)if the particulars listed in Article 298, paragraph (1), item (iii) and item (iv) have been prescribed, the following particulars (excluding the particulars if the articles of incorporation provide for the particulars listed from (a) through (c)):

イ法第二百九十九条第三項の承諾をした株主の請求があった時に当該株主に対して法第三百一条第一項の規定による議決権行使書面（法第三百一条第一項に規定する議決権行使書面をいう。以下この節において同じ。）の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をすることとするときは、その旨

(a)if has been decided to perform a delivery (including provision by electronic or magnetic means under Article 301, paragraph (2) of the Act in lieu of the delivery) of voting forms under paragraph (1) of that Article of the Act (meaning the voting forms prescribed in paragraph (1) of that Article of the Act; hereinafter the same applies in this Section) to a shareholder after a demand has been made by the shareholder who has given consent under Article 299, paragraph (3) of the Act, that fact;

ロ一の株主が同一の議案につき法第三百十一条第一項又は第三百十二条第一項の規定により重複して議決権を行使した場合において、当該同一の議案に対する議決権の行使の内容が異なるものであるときにおける当該株主の議決権の行使の取扱いに関する事項を定めるときは、その事項

(b)if for a single proposal, a single shareholder has exercised voting rights multiple times pursuant to the provisions of Article 311, paragraph (1) or Article 312, paragraph (1) of the Act, particulars have been decided in relation to the treatment of such a shareholder's votes and the content of some of the votes differs from that of others for the same proposal, those particulars;

ハ電子提供措置をとる旨の定款の定めがある場合において、法第二百九十九条第三項の承諾をした株主の請求があった時に議決権行使書面に記載すべき事項（当該株主に係る事項に限る。第六十六条第三項において同じ。）に係る情報について電子提供措置をとることとするときは、その旨

(c)if the articles of incorporation contain provisions to the effect that measures for electronic provision is to be taken, and if attempting to take the measures for electronic provision for information of the particulars to be stated in the voting forms after a demand has been made by the shareholder who has given consent under Article 299, paragraph (3) of the Act (the particulars are limited to those relating to that shareholder; the same applies in Article 66, paragraph (3)), that fact;

五法第三百十条第一項の規定による代理人による議決権の行使について、代理権（代理人の資格を含む。）を証明する方法、代理人の数その他代理人による議決権の行使に関する事項を定めるとき（定款に当該事項についての定めがある場合を除く。）は、その事項

(v)regarding exercising voting rights by proxy under Article 310, paragraph (1) of the Act, if the means of certifying the right of representation (including proxy qualifications), the number of proxies, and other particulars relevant to exercising voting rights by proxy are prescribed (excluding cases where the particulars are as provided in the articles of incorporation), those particulars;

六法第三百十三条第二項の規定による通知の方法を定めるとき（定款に当該通知の方法についての定めがある場合を除く。）は、その方法

(vi)if the means of notice as provided in Article 313, paragraph (2) of the Act is prescribed (excluding cases where the articles of incorporation provide for the means of that notice), those means;

七第三号に規定する場合以外の場合において、次に掲げる事項が株主総会の目的である事項であるときは、当該事項に係る議案の概要（議案が確定していない場合にあっては、その旨）

(vii)in cases other than the cases as provided in item (iii), if the following particulars are part of the objective of the shareholders meeting, a description of proposals in relation to the particulars (if proposals have not been finalized, that fact):

イ役員等の選任

(a)election of officers, etc.;

ロ役員等の報酬等

(b)remuneration of officers, etc.;

ハ全部取得条項付種類株式の取得

(c)acquisition of shares subject to class-wide call;

ニ株式の併合

(d)consolidation of shares;

ホ法第百九十九条第三項又は第二百条第二項に規定する場合における募集株式を引き受ける者の募集

(e)solicitation of persons to subscribe for shares for subscription in the cases as provided in Article 199, paragraph (3) or Article 200, paragraph (2) of the Act;

ヘ法第二百三十八条第三項各号又は第二百三十九条第二項各号に掲げる場合における募集新株予約権を引き受ける者の募集

(f)solicitation of persons to subscribe for share options for subscription in the cases as provided in the items of Article 238, paragraph (3) and the items of Article 239, paragraph (2) of the Act;

ト事業譲渡等

(g)business transfer, etc.;

チ定款の変更

(h)amendment of articles of incorporation;

リ合併

(i)merger;

ヌ吸収分割

(j)absorption-type company split;

ル吸収分割による他の会社がその事業に関して有する権利義務の全部又は一部の承継

(k)succession to all or part of the rights and obligations held by another company in relation to its business by absorption-type company split;

ヲ新設分割

(l)incorporation-type company split;

ワ株式交換

(m)share exchange;

カ株式交換による他の株式会社の発行済株式全部の取得

(n)acquisition of all issued shares of another stock company by share exchange;

ヨ株式移転

(o)share transfer.

タ株式交付

(p)share delivery.

（書面による議決権の行使について定めることを要しない株式会社）

(Stock Companies Not Required to Prescribe Exercising Voting Rights in Writing)

第六十四条法第二百九十八条第二項に規定する法務省令で定めるものは、株式会社の取締役（法第二百九十七条第四項の規定により株主が株主総会を招集する場合にあっては、当該株主）が法第二百九十八条第二項（同条第三項の規定により読み替えて適用する場合を含む。）に規定する株主の全部に対して金融商品取引法の規定に基づき株主総会の通知に際して委任状の用紙を交付することにより議決権の行使を第三者に代理させることを勧誘している場合における当該株式会社とする。

Article 64Those prescribed by Ministry of Justice Order as provided in Article 298, paragraph (2) of the Act are stock companies if a director of the stock company (if a shareholder convokes a shareholders meeting pursuant to the provisions of Article 297, paragraph (4) of the Act, the shareholder) solicits all shareholders as provided in Article 298, paragraph (2) of the Act (including as applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of that Article) to bestow upon a third party the exercise of voting rights by delivering a proxy form at notice of the shareholders meeting pursuant to the provisions of the Financial Instruments and Exchange Act.

（株主総会参考書類）

(Reference Documents for Shareholders Meetings)

第六十五条法第三百一条第一項又は第三百二条第一項の規定により交付すべき株主総会参考書類に記載すべき事項は、次款の定めるところによる。

Article 65(1)The particulars stated in reference documents for a shareholders meeting delivered pursuant to the provisions of Article 301, paragraph (1) or Article 302, paragraph (1) of the Act are governed by the provisions of the following Subsection.

２法第二百九十八条第一項第三号及び第四号に掲げる事項を定めた株式会社が行った株主総会参考書類の交付（当該交付に代えて行う電磁的方法による提供を含む。）は、法第三百一条第一項及び第三百二条第一項の規定による株主総会参考書類の交付とする。

(2)The delivery of reference documents for a shareholders meeting prepared by the stock company for which the particulars set forth in Article 298, paragraph (1), item (iii) and item (iv) of the Act are prescribed (including provision by electronic or magnetic means in lieu of the delivery) is the delivery of reference documents for a shareholders meeting under Article 301, paragraph (1) and Article 302, paragraph (1) of the Act.

３取締役は、株主総会参考書類にすべき事項について、招集通知（法第二百九十九条第二項又は第三項の規定による通知をいう。以下この節において同じ。）を発出した日から株主総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を株主に周知させる方法を、当該招集通知と併せて通知することができる。

(3)The directors, with respect to particulars that should be in reference documents for a shareholders meeting and which are to be revised, if circumstances have arisen in the interval from the day the notice of convocation (meaning the notice under Article 299, paragraph (2) or paragraph (3) of the Act; hereinafter the same applies in this Section) was dispatched until the day before the shareholders meeting, may give the notice of convocation together with notice of the means of making shareholders aware of the particulars after revision.

（議決権行使書面）

(Voting Forms)

第六十六条法第三百一条第一項の規定により交付すべき議決権行使書面に記載すべき事項又は法第三百二条第三項若しくは第四項の規定により電磁的方法により提供すべき議決権行使書面に記載すべき事項は、次に掲げる事項とする。

Article 66(1)The particulars stated on the voting forms given pursuant to the provisions of Article 301, paragraph (1) of the Act, or the particulars stated on the voting forms provided by electronic or magnetic means pursuant to the provisions of Article 302, paragraph (3) or paragraph (4) of the Act are as follows:

一各議案（次のイからハまでに掲げる場合にあっては、当該イからハまでに定めるもの）についての賛否（棄権の欄を設ける場合にあっては、棄権を含む。）を記載する欄

(i)a field to record the support for or the opposition to (including abstention, if an abstention field is provided) each proposal (in the cases set forth below from (a) through (c), the items prescribed therein):

イ二以上の役員等の選任に関する議案である場合　各候補者の選任

(a)in the case of a proposal related to election of two or more officers, etc.: election of respective candidates;

ロ二以上の役員等の解任に関する議案である場合　各役員等の解任

(b)in the case of a proposal related to dismissal of two or more officers, etc.: dismissal of the respective officers, etc.;

ハ二以上の会計監査人の不再任に関する議案である場合　各会計監査人の不再任

(c)in the case of a proposal regarding refusal to reelect two or more financial auditors: refusal to reelect the respective financial auditor;

二第六十三条第三号ニに掲げる事項についての定めがあるときは、第一号の欄に記載がない議決権行使書面が株式会社に提出された場合における各議案についての賛成、反対又は棄権のいずれかの意思の表示があったものとする取扱いの内容

(ii)if there are provisions with respect to the particulars set forth in Article 63, item (iii), (d), the content treated as an indication of intent either to support, oppose, or abstain from voting on each proposal if a voting form with nothing recorded in the field of item (i) is presented to the stock company;

三第六十三条第三号ヘ又は第四号ロに掲げる事項についての定めがあるときは、当該事項

(iii)if there are provisions with respect to the particulars set forth in Article 63, item (iii), (f) or item (iv), (b) are prescribed, those particulars;

四議決権の行使の期限

(iv)the time limit on exercising voting rights;

五議決権を行使すべき株主の氏名又は名称及び行使することができる議決権の数（次のイ又はロに掲げる場合にあっては、当該イ又はロに定める事項を含む。）

(v)the names of shareholders to exercise voting rights and the number of voting rights capable of being exercised (including particulars prescribed in (a) or (b) below in the cases set forth therein):

イ議案ごとに当該株主が行使することができる議決権の数が異なる場合　議案ごとの議決権の数

(a)if the number of voting rights capable of being exercised by the shareholder differs for each proposal: the number of voting rights per proposal;

ロ一部の議案につき議決権を行使することができない場合　議決権を行使することができる議案又は議決権を行使することができない議案

(b)if voting rights may not be exercised with regard to some proposals: the proposals for which voting rights may be exercised and the proposals for which voting rights may not be exercised.

２第六十三条第四号イに掲げる事項についての定めがある場合には、株式会社は、法第二百九十九条第三項の承諾をした株主の請求があった時に、当該株主に対して、法第三百一条第一項の規定による議決権行使書面の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をしなければならない。

(2)If there are provisions with respect to the particulars set forth in Article 63, item (iv), (a), if a demand has been made by a shareholder who has given consent under Article 299, paragraph (3) of the Act, the stock company must perform a delivery (including provision by electronic or magnetic means under paragraph (2) of that Article in lieu of the delivery) of voting forms under Article 301, paragraph (1) of the Act.

３第六十三条第四号ハに掲げる事項についての定めがある場合には、株式会社は、法第二百九十九条第三項の承諾をした株主の請求があった時に、議決権行使書面に記載すべき事項に係る情報について電子提供措置をとらなければならない。ただし、当該株主に対して、法第三百二十五条の三第二項の規定による議決権行使書面の交付をする場合は、この限りでない。

(3)In cases where there are provisions with respect to the particulars listed in Article 63, item (iv), (c), if a demand has been made by a shareholder who has given consent under Article 299, paragraph (3) of the Act, the stock company must take measures for electronic provision for information of the particulars to be stated in the voting form; provided, however, that this does not apply if the stock company delivers a voting form under Article 325-3, paragraph (2) of the Act to that shareholder.

４同一の株主総会に関して株主に対して提供する招集通知の内容とすべき事項のうち、議決権行使書面に記載している事項がある場合には、当該事項は、招集通知の内容とすることを要しない。

(4)Among particulars included in the content of a notice of convocation provided to shareholders in relation to the same shareholders meeting, if there are particulars that have been stated in the voting forms, the particulars need not be included in the content of the notice of convocation.

５同一の株主総会に関して株主に対して提供する議決権行使書面に記載すべき事項（第一項第二号から第四号までに掲げる事項に限る。）のうち、招集通知の内容としている事項がある場合には、当該事項は、議決権行使書面に記載することを要しない。

(5)Among particulars stated on the voting forms provided to shareholders in relation to the same shareholders meeting (limited to particulars set forth from paragraph (1), item (ii) through item (iv)), if particulars deemed content of the notice of convocation are present, the particulars need not be stated on the voting forms.

（実質的に支配することが可能となる関係）

(Relationships That May Allow Substantial Control)

第六十七条法第三百八条第一項に規定する法務省令で定める株主は、株式会社（当該株式会社の子会社を含む。）が、当該株式会社の株主である会社等の議決権（同項その他これに準ずる法以外の法令（外国の法令を含む。）の規定により行使することができないとされる議決権を含み、役員等（会計監査人を除く。）の選任及び定款の変更に関する議案（これらの議案に相当するものを含む。）の全部につき株主総会（これに相当するものを含む。）において議決権を行使することができない株式（これに相当するものを含む。）に係る議決権を除く。以下この条において「相互保有対象議決権」という。）の総数の四分の一以上を有する場合における当該株主であるもの（当該株主であるもの以外の者が当該株式会社の株主総会の議案につき議決権を行使することができない場合（当該議案を決議する場合に限る。）における当該株主を除く。）とする。

Article 67(1)The shareholder prescribed in Ministry of Justice Order as provided in Article 308, paragraph (1) of the Act is deemed to be an entity that is the shareholder in the event that a stock company (including a subsidiary company of the stock company) holds one quarter or more of the total voting rights (including voting rights which cannot be exercised pursuant to the provisions of laws and regulations (including the laws and regulations of foreign countries) other than that paragraph or equivalent Acts, but excluding voting rights in relation to shares (including items equivalent thereto) for which a voting right cannot be exercised at a shareholders meeting (including items equivalent thereto) for all proposals regarding appointment of officers, etc. (excluding financial auditors) and changes to the articles of incorporation; hereinafter referred to as "voting rights subject to cross-holding restrictions" in this Article) in the shareholder's company, etc. (excluding if an entity other than the shareholder cannot exercise a voting right for a proposal (limited to cases where the proposal is resolved) for the shareholders meeting of the stock company).

２前項の場合には、株式会社及びその子会社の有する相互保有対象議決権の数並びに相互保有対象議決権の総数（以下この条において「対象議決権数」という。）は、当該株式会社の株主総会の日における対象議決権数とする。

(2)In the case of the preceding paragraph, the numbers of voting rights subject to cross-holding restriction owned by a stock company or any of its subsidiary companies as well as the total number of voting rights subject to cross-holding restriction (hereinafter referred to as "number of subject voting rights" in this Article) are the number of subject voting rights on the day of the shareholders meeting of the stock company.

３前項の規定にかかわらず、特定基準日（当該株主総会において議決権を行使することができる者を定めるための法第百二十四条第一項に規定する基準日をいう。以下この条において同じ。）を定めた場合には、対象議決権数は、当該特定基準日における対象議決権数とする。ただし、次の各号に掲げる場合には、当該各号に定める日における対象議決権数とする。

(3)Notwithstanding the provisions of the preceding paragraph, if a specified record date (meaning the record date as provided in Article 124, paragraph (1) of the Act for prescribing the persons who can exercise voting rights at the shareholders meeting; hereinafter the same applies in this Article) is prescribed, the number of subject voting rights is the number on the specified record date; provided, however, that in the cases set forth in the following items, the number of subject voting rights is that on the date established therein:

一特定基準日後に当該株式会社又はその子会社が株式交換、株式移転その他の行為により相互保有対象議決権の全部を取得した場合　当該行為の効力が生じた日

(i)if subsequent to the specified record date all of the voting rights subject to cross-holding restriction are acquired through a share exchange, a share transfer, or some other act performed by the stock company or any of its subsidiary companies: the date on which the act becomes effective;

二対象議決権数の増加又は減少が生じた場合（前号に掲げる場合を除く。）において、当該増加又は減少により第一項の株主であるものが有する当該株式会社の株式につき議決権を行使できることとなること又は議決権を行使できないこととなることを特定基準日から当該株主総会についての法第二百九十八条第一項各号に掲げる事項の全部を決定した日（株式会社が当該日後の日を定めた場合にあっては、その日）までの間に当該株式会社が知ったとき　当該株式会社が知った日

(ii)if the number of subject voting rights increases or decreases (excluding the case set forth in the preceding item), and the stock company becomes aware during the interval from the specified record date to the date on which all of the particulars set forth in the items of Article 298, paragraph (1) of the Act with respect to the shareholders meeting are decided (if the stock company prescribes a date subsequent thereto, to the prescribed date) that the voting rights attached to the stock company shares owned by a person who is the shareholder of paragraph (1) can be exercised or cannot be exercised as a result of the increase or decrease: the date on which the stock company became aware of the fact.

４前項第二号の規定にかかわらず、当該株式会社は、当該株主総会についての法第二百九十八条第一項各号に掲げる事項の全部を決定した日（株式会社が当該日後の日を定めた場合にあっては、その日）から当該株主総会の日までの間に生じた事項（当該株式会社が前項第二号の増加又は減少の事実を知ったことを含む。）を勘案して、対象議決権数を算定することができる。

(4)Notwithstanding the provisions of item (ii) of the preceding paragraph, the stock company may calculate the number of subject voting rights, taking into consideration matters (including the fact that the stock company was aware of the increase or decrease set forth in item (ii) of the preceding paragraph) occurring in the interval from the date on which all of the matters set forth in the items of Article 298, paragraph (1) of the Act with respect to the shareholders meeting are decided (if the stock company prescribes a date subsequent thereto, from the prescribed date) to the date of the shareholders meeting.

（欠損の額）

(Amount of Deficit)

第六十八条法第三百九条第二項第九号ロに規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって欠損の額とする方法とする。

Article 68The means prescribed by Ministry of Justice Order as provided in Article 309, paragraph (2), item (ix), (b) of the Act is that of making whichever is larger between the following amounts the amount of deficit:

一零

(i)zero;

二零から分配可能額を減じて得た額

(ii)the amount obtained by subtracting the distributable amount from zero.

（書面による議決権行使の期限）

(Time Limit on Exercising Voting Rights in Writing)

第六十九条法第三百十一条第一項に規定する法務省令で定める時は、株主総会の日時の直前の営業時間の終了時（第六十三条第三号ロに掲げる事項についての定めがある場合にあっては、同号ロの特定の時）とする。

Article 69The time prescribed by Ministry of Justice Order as provided in Article 311, paragraph (1) of the Act is the end of business hours immediately prior to the date of the shareholders meeting (if the particulars set forth in Article 63, item (iii), (b) are prescribed, the special time of (b) of that item).

（電磁的方法による議決権行使の期限）

(Time Limit on Exercising Voting Rights by Electronic or Magnetic Means)

第七十条法第三百十二条第一項に規定する法務省令で定める時は、株主総会の日時の直前の営業時間の終了時（第六十三条第三号ハに掲げる事項についての定めがある場合にあっては、同号ハの特定の時）とする。

Article 70The time prescribed by Ministry of Justice Order as provided in Article 312, paragraph (1) of the Act is the end of business hours immediately prior to the date of the shareholders meeting (if the particulars set forth in Article 63, item (iii), (c) are prescribed, the special time of (c) of that item).

（取締役等の説明義務）

(Accountability of Directors)

第七十一条法第三百十四条に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 71The cases prescribed Ministry of Justice Order as provided in Article 314 of the Act are as follows:

一株主が説明を求めた事項について説明をするために調査をすることが必要である場合（次に掲げる場合を除く。）

(i)cases where investigation needs to be performed in order to provide an explanation of the particulars for which a shareholder has sought an explanation (excluding the following cases):

イ当該株主が株主総会の日より相当の期間前に当該事項を株式会社に対して通知した場合

(a)cases where the shareholder provided notice of the matter to the stock company a reasonable period of time prior to the day of the shareholders meeting;

ロ当該事項について説明をするために必要な調査が著しく容易である場合

(b)cases where the investigation required in order to explain the matter is extremely simple;

二株主が説明を求めた事項について説明をすることにより株式会社その他の者（当該株主を除く。）の権利を侵害することとなる場合

(ii)cases where explaining the matter about which a shareholder sought an explanation would infringe the rights of the stock company or another corporation (excluding the shareholder);

三株主が当該株主総会において実質的に同一の事項について繰り返して説明を求める場合

(iii)cases where a shareholder repeatedly seeks an explanation regarding in essence the same matter at the shareholders meeting;

四前三号に掲げる場合のほか、株主が説明を求めた事項について説明をしないことにつき正当な理由がある場合

(iv)beyond the cases set forth in the preceding three items, cases where justifiable grounds exist for not explaining a matter for which a shareholder has sought an explanation.

（議事録）

(Minutes)

第七十二条法第三百十八条第一項の規定による株主総会の議事録の作成については、この条の定めるところによる。

Article 72(1)The preparation of minutes of the shareholders meeting under Article 318, paragraph (1) of the Act is governed by the provisions of this Article.

２株主総会の議事録は、書面又は電磁的記録をもって作成しなければならない。

(2)Minutes of the shareholders meeting must be prepared in writing or as electronic or magnetic records.

３株主総会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)Minutes of the shareholders meeting must include the following information:

一株主総会が開催された日時及び場所（当該場所に存しない取締役（監査等委員会設置会社にあっては、監査等委員である取締役又はそれ以外の取締役。第四号において同じ。）、執行役、会計参与、監査役、会計監査人又は株主が株主総会に出席をした場合における当該出席の方法を含む。）

(i)the date, time, and place where the shareholders meeting was held (including the means of attendance of directors (in the case of a company with audit and supervisory committee, directors who are audit and supervisory committee members or other directors; the same applies in item (iv)), executive officers, accounting advisors, company auditors, financial auditors, or shareholders who were not physically present at the shareholders meeting);

二株主総会の議事の経過の要領及びその結果

(ii)summary of the progress of the agenda of the shareholders meeting and the results thereof;

三次に掲げる規定により株主総会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要

(iii)if opinions or oral statements are offered at the shareholders meeting pursuant to the following provisions, a summary of those opinions or oral statements:

イ法第三百四十二条の二第一項

(a)Article 342-2, paragraph (1) of the Act;

ロ法第三百四十二条の二第二項

(b)Article 342-2, paragraph (2) of the Act;

ハ法第三百四十二条の二第四項

(c)Article 342-2, paragraph (4) of the Act;

ニ法第三百四十五条第一項（同条第四項及び第五項において準用する場合を含む。）

(d)Article 345, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to paragraph (4) and paragraph (5) of that Article);

ホ法第三百四十五条第二項（同条第四項及び第五項において準用する場合を含む。）

(e)Article 345, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to paragraph (4) and paragraph (5) of that Article);

ヘ法第三百六十一条第五項

(f)Article 361, paragraph (5) of the Act;

ト法第三百六十一条第六項

(g)Article 361, paragraph (6) of the Act;

チ法第三百七十七条第一項

(h)Article 377, paragraph (1) of the Act;

リ法第三百七十九条第三項

(i)Article 379, paragraph (3) of the Act;

ヌ法第三百八十四条

(j)Article 384 of the Act;

ル法第三百八十七条第三項

(k)Article 387, paragraph (3) of the Act;

ヲ法第三百八十九条第三項

(l)Article 389, paragraph (3) of the Act;

ワ法第三百九十八条第一項

(m)Article 398, paragraph (1) of the Act;

カ法第三百九十八条第二項

(n)Article 398, paragraph (2) of the Act;

ヨ法第三百九十九条の五

(o)Article 399-5 of the Act;

四株主総会に出席した取締役、執行役、会計参与、監査役又は会計監査人の氏名又は名称

(iv)the names of directors, executive officers, accounting advisors, company auditors, or financial auditors who attended the shareholders meeting;

五株主総会の議長が存するときは、議長の氏名

(v)the name of the chairperson of the shareholders meeting, if any;

六議事録の作成に係る職務を行った取締役の氏名

(vi)the name of the director performing duties in relation to preparation of the minutes.

４次の各号に掲げる場合には、株主総会の議事録は、当該各号に定める事項を内容とするものとする。

(4)In the cases set forth in the following items, the minutes of the shareholders meeting are to have the particulars prescribed in each item as content:

一法第三百十九条第一項の規定により株主総会の決議があったものとみなされた場合　次に掲げる事項

(i)if a resolution is deemed to have been adopted at the shareholders meeting pursuant to the provisions of Article 319, paragraph (1) of the Act: the following particulars:

イ株主総会の決議があったものとみなされた事項の内容

(a)the content of the particulars about which a resolution is deemed to have been made at the shareholders meeting;

ロイの事項の提案をした者の氏名又は名称

(b)the name of the person proposing the matter of (a);

ハ株主総会の決議があったものとみなされた日

(c)the date on which the resolution is deemed to have been made at the shareholders meeting;

ニ議事録の作成に係る職務を行った取締役の氏名

(d)the name of the director performing duties in relation to preparation of the minutes;

二法第三百二十条の規定により株主総会への報告があったものとみなされた場合　次に掲げる事項

(ii)if a report is deemed to have been made to the shareholders meeting pursuant to the provisions of Article 320 of the Act: the following particulars:

イ株主総会への報告があったものとみなされた事項の内容

(a)the content of the particulars about which a report is deemed to have been made to the shareholders meeting;

ロ株主総会への報告があったものとみなされた日

(b)the date on which the report is deemed to have been made to the shareholders meeting;

ハ議事録の作成に係る職務を行った取締役の氏名

(c)the name of the director performing duties in relation to preparation of the minutes.

第二款　株主総会参考書類

Subsection 2 Reference Documents for Shareholders Meetings

第一目　通則

Division 1 General Rules

第七十三条株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 73(1)Reference documents for a shareholders meeting must state the following:

一議案

(i)proposals;

二提案の理由（議案が取締役の提出に係るものに限り、株主総会において一定の事項を説明しなければならない議案の場合における当該説明すべき内容を含む。）

(ii)reasons for the proposal (limited to those for which the proposals relate to presentation of officers, including content explained at the shareholders meeting in the case of a proposal for which certain particulars must be explained);

三議案につき法第三百八十四条、第三百八十九条第三項又は第三百九十九条の五の規定により株主総会に報告をすべきときは、その報告の内容の概要

(iii)a summary of a report, if the report is to be provided at the shareholders meeting related to a proposal pursuant to the provisions of Article 384 or Article 389, paragraph (3) or Article 399-5 .

２株主総会参考書類には、この節に定めるもののほか、株主の議決権の行使について参考となると認める事項を記載することができる。

(2)Beyond the particulars prescribed in this Section, reference documents for a shareholders meeting may state particulars recognized as of reference regarding the exercise of voting rights by shareholders.

３同一の株主総会に関して株主に対して提供する株主総会参考書類に記載すべき事項のうち、他の書面に記載している事項又は電磁的方法により提供する事項がある場合には、これらの事項は、株主に対して提供する株主総会参考書類に記載することを要しない。この場合においては、他の書面に記載している事項又は電磁的方法により提供する事項があることを明らかにしなければならない。

(3)Among the particulars stated in reference documents for a shareholders meeting provided to shareholders in relation to that meeting, if there are particulars that have been stated in other documents or that have been provided by electronic or magnetic means, these particulars need not be stated in the reference documents for a shareholders meeting provided to shareholders. In this case, the fact that there are particulars that have been stated in other documents or that have been provided by electronic or magnetic means must be disclosed.

４同一の株主総会に関して株主に対して提供する招集通知又は法第四百三十七条の規定により株主に対して提供する事業報告の内容とすべき事項のうち、株主総会参考書類に記載している事項がある場合には、当該事項は、株主に対して提供する招集通知又は法第四百三十七条の規定により株主に対して提供する事業報告の内容とすることを要しない。

(4)Among the particulars deemed as content of a notice of convocation provided to shareholders in relation to the same shareholders meeting or of a business report provided to shareholders pursuant to the provisions of Article 437 of the Act, if particulars are stated in the reference documents for the shareholders meeting, the particulars need not be included in the content of the notice of convocation provided to shareholders or of the business report provided to shareholders pursuant to the provisions of Article 437 of the Act.

第二目　役員の選任

Division 2 Election of Officers

（取締役の選任に関する議案）

(Proposals on the Election of Directors)

第七十四条取締役が取締役（株式会社が監査等委員会設置会社である場合にあっては、監査等委員である取締役を除く。次項第二号において同じ。）の選任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 74(1)If a director submits a proposal regarding election of directors (if the stock company is a company with audit and supervisory committee, excluding directors who are audit and supervisory committee members; the same applies in item (ii) of the following paragraph), the reference documents for the shareholders meeting must state the following:

一候補者の氏名、生年月日及び略歴

(i)the names, dates of birth, and brief biographical outlines of candidates;

二就任の承諾を得ていないときは、その旨

(ii)if the person has not yet received consent to assume the director position, that fact;

三株式会社が監査等委員会設置会社である場合において、法第三百四十二条の二第四項の規定による監査等委員会の意見があるときは、その意見の内容の概要

(iii)if the stock company is a company with audit and supervisory committee, if the audit and supervisory committee has an opinion under Article 342-2, paragraph (4) of the Act, a summary of the content of that opinion;

四候補者と当該株式会社との間で法第四百二十七条第一項の契約を締結しているとき又は当該契約を締結する予定があるときは、その契約の内容の概要

(iv)if a contract under Article 427, paragraph (1) of the Act has been concluded, or is concluded, between a candidate and the stock company, a summary of the content of that contract.

五候補者と当該株式会社との間で補償契約を締結しているとき又は補償契約を締結する予定があるときは、その補償契約の内容の概要

(v)if an indemnity agreement has been concluded, or is to be concluded, between a candidate and the stock company, a summary of the content of that indemnity agreement;

六候補者を被保険者とする役員等賠償責任保険契約を締結しているとき又は当該役員等賠償責任保険契約を締結する予定があるときは、その役員等賠償責任保険契約の内容の概要

(vi)if a officer indemnification insurance policies under which a candidate is the insured person has been concluded, or is to be concluded, a summary of the content of that officer indemnification insurance policies.

２前項に規定する場合において、株式会社が公開会社であるときは、株主総会参考書類には、次に掲げる事項を記載しなければならない。

(2)In the case prescribed in the preceding paragraph, if the stock company is a public company, the reference documents for the shareholders meeting must state the following:

一候補者の有する当該株式会社の株式の数（種類株式発行会社にあっては、株式の種類及び種類ごとの数）

(i)the number of shares of the stock company held by the candidates (in the case of a company with class shares, the classes of shares and the number per class);

二候補者が当該株式会社の取締役に就任した場合において第百二十一条第八号に定める重要な兼職に該当する事実があることとなるときは、その事実

(ii)if a fact exists that falls under an important concurrent holding of positions as prescribed in Article 121, item (viii) if a candidate were to assume office as a director of the stock company, that fact;

三候補者と株式会社との間に特別の利害関係があるときは、その事実の概要

(iii)if a relationship exists between a candidate and the stock company wherein either is a specially interested party, a summary of the facts;

四候補者が現に当該株式会社の取締役であるときは、当該株式会社における地位及び担当

(iv)if a candidate is currently a director of the stock company, the position and assignment at the stock company.

３第一項に規定する場合において、株式会社が公開会社であって、かつ、他の者の子会社等であるときは、株主総会参考書類には、次に掲げる事項を記載しなければならない。

(3)In the case prescribed in paragraph (1), if the stock company is a public company and is the subsidiary company, etc. of another corporation, the reference documents for the shareholders meeting must state the following:

一候補者が現に当該他の者（自然人であるものに限る。）であるときは、その旨

(i)if a candidate is currently the relevant other corporation (limited to a natural person), that fact;

二候補者が現に当該他の者（当該他の者の子会社等（当該株式会社を除く。）を含む。以下この項において同じ。）の業務執行者であるときは、当該他の者における地位及び担当

(ii)if a candidate is currently an executive of the relevant other company (including a subsidiary company, etc. (excluding the stock company) of the relevant other corporation; hereinafter the same applies in this paragraph), the position and assignment at the relevant other corporation;

三候補者が過去十年間に当該他の会社の業務執行者であったことを当該株式会社が知っているときは、当該他の会社における地位及び担当

(iii)if the stock company is aware that a candidate was an executive of the relevant other company in the past ten years, the position and assignment at the relevant other company.

４第一項に規定する場合において、候補者が社外取締役候補者であるときは、株主総会参考書類には、次に掲げる事項（株式会社が公開会社でない場合にあっては、第四号から第八号までに掲げる事項を除く。）を記載しなければならない。

(4)In the case prescribed in paragraph (1), if a candidate is a candidate for outside director, the reference documents for the shareholders meeting must state the following (excluding the particulars in item (iv) through item (viii) if the stock company is not a public company):

一当該候補者が社外取締役候補者である旨

(i)the fact that the candidate is a candidate for outside director;

二当該候補者を社外取締役候補者とした理由

(ii)the reason why the candidate is designated as a candidate for outside director;

三当該候補者が社外取締役（社外役員に限る。以下この項において同じ。）に選任された場合に果たすことが期待される役割の概要

(iii)a summary of the role expected to be played by the candidate if elected as an outside director (limited to an outside officer; hereinafter the same applies in this paragraph);

四当該候補者が現に当該株式会社の社外取締役である場合において、当該候補者が最後に選任された後在任中に当該株式会社において法令又は定款に違反する事実その他不当な業務の執行が行われた事実（重要でないものを除く。）があるときは、その事実並びに当該事実の発生の予防のために当該候補者が行った行為及び当該事実の発生後の対応として行った行為の概要

(iv)if the candidate is currently an outside director of the stock company, if a fact exists of a violation of laws and regulations or the articles of incorporation or other unfair execution of business at the stock company during the term in office after the candidate was most recently elected (excluding those unimportant), that fact and a summary of the actions taken by the candidate to prevent the occurrence of the fact and the actions taken in response after the occurrence of the fact;

五当該候補者が過去五年間に他の株式会社の取締役、執行役又は監査役に就任していた場合において、その在任中に当該他の株式会社において法令又は定款に違反する事実その他不当な業務の執行が行われた事実があることを当該株式会社が知っているときは、その事実（重要でないものを除き、当該候補者が当該他の株式会社における社外取締役又は監査役であったときは、当該事実の発生の予防のために当該候補者が行った行為及び当該事実の発生後の対応として行った行為の概要を含む。）

(v)if the candidate has held office in the past five years as a director, executive officer, or company auditor of another stock company, if the stock company is aware that a fact exists of a violation of laws and regulations or the articles of incorporation or other unfair execution of business during the term in office at the relevant other stock company, that fact (excluding those unimportant, and including a summary of the actions taken by the candidate to prevent the occurrence of the fact and the actions taken in response after the occurrence of the fact if the candidate was an outside director or company auditor at the relevant other stock company);

六当該候補者が過去に社外取締役又は社外監査役（社外役員に限る。）となること以外の方法で会社（外国会社を含む。）の経営に関与していない者であるときは、当該経営に関与したことがない候補者であっても社外取締役としての職務を適切に遂行することができるものと当該株式会社が判断した理由

(vi)if the candidate is a person who was not involved in the past in the management of a company (including a foreign company) by a method other than serving as an outside director or outside company auditor (limited to an outside officer), the reason why the stock company has determined that the candidate, having no involvement in management, is capable of properly executing the duties as an outside director;

七当該候補者が次のいずれかに該当することを当該株式会社が知っているときは、その旨

(vii)if the stock company is aware that the candidate falls under any of the following, that fact:

イ過去に当該株式会社又はその子会社の業務執行者又は役員（業務執行者であるものを除く。ハ及びホ（２）において同じ。）であったことがあること。

(a)the candidate had been an executive or an officer (excluding an executive; the same applies in (c) and (e), 2.) of the stock company or its subsidiary company in the past;

ロ当該株式会社の親会社等（自然人であるものに限る。ロ及びホ（１）において同じ。）であり、又は過去十年間に当該株式会社の親会社等であったことがあること。

(b)the candidate is a parent company, etc. (limited to a natural person; the same applies in (b) and (e), 1.) of the stock company, or had been a parent company, etc. of the stock company in the past ten years;

ハ当該株式会社の特定関係事業者の業務執行者若しくは役員であり、又は過去十年間に当該株式会社の特定関係事業者（当該株式会社の子会社を除く。）の業務執行者若しくは役員であったことがあること。

(c)the candidate is an executive or an officer of a specified associated service provider of the stock company, or had been an executive or an officer of a specified associated service provider (excluding a subsidiary company of the stock company) of the stock company in the past ten years;

ニ当該株式会社又は当該株式会社の特定関係事業者から多額の金銭その他の財産（これらの者の取締役、会計参与、監査役、執行役その他これらに類する者としての報酬等を除く。）を受ける予定があり、又は過去二年間に受けていたこと。

(d)the candidate is to receive, or has received in the past two years, a large amount of money or other assets from the stock company or a specified associated service provider of the stock company (excluding remuneration as their director, accounting advisor, company auditor, executive officer, or other corporation similar thereto);

ホ次に掲げる者の配偶者、三親等以内の親族その他これに準ずる者であること（ものを除く。）。

(e)the candidate is a spouse or a relative within the third degree of kinship, or other corporation equivalent thereto, of any of the following persons (excluding those that are unimportant):

（１）当該株式会社の親会社等

1.a parent company, etc. of the stock company;

（２）当該株式会社又は当該株式会社の特定関係事業者の業務執行者又は役員

2.an executive or an officer of the stock company or a specified associated service provider of the stock company;

ヘ過去二年間に合併、吸収分割、新設分割又は事業の譲受け（ヘ、第七十四条の三第四項第七号へ及び第七十六条第四項第六号ヘにおいて「合併等」という。）により他の株式会社がその事業に関して有する権利義務を当該株式会社が承継又は譲受けをした場合において、当該合併等の直前に当該株式会社の社外取締役又は監査役でなく、かつ、当該他の株式会社の業務執行者であったこと。

(f)if the stock company has succeeded to or received assignment of rights and obligations held by another stock company in relation to its business undertakings due to a merger, absorption-type company split, incorporation-type company split, or acceptance of assignment of business (referred to as a "merger, etc." in (f), Article 74-3, paragraph (4), item (vii), (f), and Article 76, paragraph (4), item (vi), (f)) in the past two years, the candidate was not an outside director or company auditor of the stock company, and was an executive of the relevant other stock company immediately prior to the merger, etc.;

八当該候補者が現に当該株式会社の社外取締役又は監査役であるときは、これらの役員に就任してからの年数

(viii)if the candidate is currently an outside director or company auditor of the stock company, the number of years since assuming these offices;

九前各号に掲げる事項に関する記載についての当該候補者の意見があるときは、その意見の内容

(ix)if the candidate has an opinion regarding the statements regarding particulars set forth in the preceding items, the content of that opinion.

第七十四条の二削除

Article 74-2Deleted

（監査等委員である取締役の選任に関する議案）

(Proposals on the Election of Directors Who Are Audit and Supervisory Committee Members)

第七十四条の三取締役が監査等委員である取締役の選任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 74-3(1)If a director submits a proposal regarding the election of directors who are audit and supervisory committee members, the reference documents for the shareholders meeting must state the following:

一候補者の氏名、生年月日及び略歴

(i)the names, dates of birth, and brief biographical outlines of candidates;

二株式会社との間に特別の利害関係があるときは、その事実の概要

(ii)if a relationship between a candidate and the stock company exists, wherein either is a specially interested party, a summary of the facts;

三就任の承諾を得ていないときは、その旨

(iii)if the person has not yet received consent to assume the director position, that fact;

四議案が法第三百四十四条の二第二項の規定による請求により提出されたものであるときは、その旨

(iv)if the proposal has been submitted due to a request under Article 344-2, paragraph (2) of the Act, that fact;

五法第三百四十二条の二第一項の規定による監査等委員である取締役の意見があるときは、その意見の内容の概要

(v)if a director who is an audit and supervisory committee member has an opinion under Article 342-2, paragraph (1) of the Act, a summary of the content of that opinion;

六候補者と当該株式会社との間で法第四百二十七条第一項の契約を締結しているとき又は当該契約を締結する予定があるときは、その契約の内容の概要

(vi)if a contract under Article 427, paragraph (1) of the Act has been concluded, or is concluded, between a candidate and the stock company, a summary of the content of that contract.

七候補者と当該株式会社との間で補償契約を締結しているとき又は補償契約を締結する予定があるときは、その補償契約の内容の概要

(vii)if an indemnity agreement has been concluded, or is to be concluded, between a candidate and the stock company, a summary of the content of that indemnity agreement;

八候補者を被保険者とする役員等賠償責任保険契約を締結しているとき又は当該役員等賠償責任保険契約を締結する予定があるときは、その役員等賠償責任保険契約の内容の概要

(viii)if a officer indemnification insurance policies under which a candidate is the insured person has been concluded, or is to be concluded, a summary of the content of that officer indemnification insurance policies.

２前項に規定する場合において、株式会社が公開会社であるときは、株主総会参考書類には、次に掲げる事項を記載しなければならない。

(2)In the case prescribed in the preceding paragraph, if the stock company is a public company, the reference documents for the shareholders meeting must state the following:

一候補者の有する当該株式会社の株式の数（種類株式発行会社にあっては、株式の種類及び種類ごとの数）

(i)the number of shares of the stock company held by the candidates (in the case of a company with class shares, the classes of shares and the number per class);

二候補者が当該株式会社の監査等委員である取締役に就任した場合において第百二十一条第八号に定める重要な兼職に該当する事実があることとなるときは、その事実

(ii)if a fact exists that falls under an important concurrent holding of positions as prescribed in Article 121, item (viii) and a candidate were to assume office as a director who is an audit and supervisory committee member of the stock company, that fact;

三候補者が現に当該株式会社の監査等委員である取締役であるときは、当該株式会社における地位及び担当

(iii)if a candidate is currently a director who is an audit and supervisory committee member of the stock company, the position and assignment at the stock company.

３第一項に規定する場合において、株式会社が公開会社であり、かつ、他の者の子会社等であるときは、株主総会参考書類には、次に掲げる事項を記載しなければならない。

(3)In the case prescribed in paragraph (1), if the stock company is a public company and is a subsidiary company, etc. of another corporation, the reference documents for the shareholders meeting must state the following:

一候補者が現に当該他の者（自然人であるものに限る。）であるときは、その旨

(i)if a candidate is currently the relevant other corporation (limited to a natural person), that fact;

(ii)if a candidate is currently an executive of the relevant other corporation (including a subsidiary company, etc. (excluding the stock company) of the relevant other corporation; hereinafter the same applies in this paragraph), the position and assignment of the relevant other corporation;

三候補者が過去十年間に当該他の者の業務執行者であったことを当該株式会社が知っているときは、当該他の者における地位及び担当

(iii)if the stock company is aware that a candidate was an executive of the relevant other corporation in the past ten years, the position and assignment at the relevant other corporation.

一当該候補者が社外取締役候補者である旨

(i)the fact that the candidate is a candidate for outside director;

二当該候補者を社外取締役候補者とした理由

(ii)the reason why the candidate is designated as a candidate for outside director;

三当該候補者が社外取締役（社外役員に限る。以下この項において同じ。）に選任された場合に果たすことが期待される役割の概要

(iii)a summary of the role expected to be played by the candidate if elected as an outside director (limited to an outside officer; hereinafter the same applies in this paragraph);

(iv)if the candidate currently is an outside director of the stock company, and a fact that a violation of laws and regulations or the articles of incorporation or other unfair execution of business occurred at the stock company during the term in office after the candidate was most recently elected (excluding those unimportant), that fact and a summary of the actions taken by the candidate to prevent its occurrence and the actions taken in response;

(v)if the candidate has held office in the past five years as a director, executive officer, or company auditor of another stock company, if the stock company is aware that a fact that violation of laws and regulations or the articles of incorporation or other unfair execution of business exists during the term in office at the relevant other stock company, that fact (excluding those unimportant, and including a summary of the actions taken by the candidate to prevent its occurrence and the actions taken in response after that occurrence if the candidate was an outside director or company auditor at the relevant other stock company);

六当該候補者が過去に社外取締役又は社外監査役（社外役員に限る。）となること以外の方法で会社（外国会社を含む。）の経営に関与していない者であるときは、当該経営に関与したことがない候補者であっても監査等委員である社外取締役としての職務を適切に遂行することができるものと当該株式会社が判断した理由

(vi)if the candidate is a person who was not involved in the past in the management of a company (including a foreign company) by a method other than serving as an outside director or outside company auditor, the reason why the stock company has determined that the candidate, having no involvement in management, is capable of properly executing the duties as an outside director;

七当該候補者が次のいずれかに該当することを当該株式会社が知っているときは、その旨

(vii)if the stock company is aware that the candidate falls under any of the following, that fact:

(a)the candidate had been an executive or an officer (excluding an executive; the same applies in (c) and (e), 2.) of the stock company or its subsidiary company in the past;

ホ次に掲げる者の配偶者、三親等以内の親族その他これに準ずる者であること（ものを除く。）。

(e)the candidate is a spouse or a relative within the third degree of kinship, or other corporation equivalent thereto, of any of the following persons (excluding those that are unimportant):

（１）当該株式会社の親会社等

1.a parent company, etc. of the stock company;

（２）当該株式会社又は当該株式会社の特定関係事業者の業務執行者又は役員

2.an executive or an officer of the stock company or a specified associated service provider of the stock company;

ヘ過去二年間に合併等により他の株式会社がその事業に関して有する権利義務を当該株式会社が承継又は譲受けをした場合において、当該合併等の直前に当該株式会社の社外取締役又は監査役でなく、かつ、当該他の株式会社の業務執行者であったこと。

(f)if the stock company has succeeded to or received assignment of rights and obligations held by another stock company in relation to its business undertakings due to a merger, etc. in the past two years, the candidate was not an outside director or company auditor of the stock company, and was an executive of the relevant other stock company immediately prior to the merger, etc.;

八当該候補者が現に当該株式会社の社外取締役又は監査等委員である取締役であるときは、これらの役員に就任してからの年数

(viii)if the candidate is currently an outside director or company auditor of the stock company, the number of years since assuming these offices;

九前各号に掲げる事項に関する記載についての当該候補者の意見があるときは、その意見の内容

(ix)if the candidate has an opinion regarding the statements on particulars set forth in the preceding items, the content of that opinion.

（会計参与の選任に関する議案）

(Proposals on Election of Accounting Advisors)

第七十五条取締役が会計参与の選任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 75If a director submits a proposal on the election of an accounting advisor, the reference documents for the shareholders meeting must state the following:

一次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項

(i)the particulars prescribed in (a) or (b) in accordance with the categories of the cases set forth in (a) and (b) below:

イ候補者が公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。以下同じ。）又は税理士である場合　その氏名、事務所の所在場所、生年月日及び略歴

(a)if the candidate is a certified public accountant (including foreign certified public accountants as provided in Article 16-2, paragraph (5) of the Certified Public Accountants Act (Act No. 103 of 1948); the same applies hereinafter) or a certified public tax accountant: the candidate's name, the location of their office, their date of birth, and a brief biographical outline;

ロ候補者が監査法人又は税理士法人である場合　その名称、主たる事務所の所在場所及び沿革

(b)if the candidate is an audit corporation or a tax accountancy corporation: the candidate's name, the location of their principal office, and the corporate history;

二就任の承諾を得ていないときは、その旨

(ii)if the person has not yet received consent to assume the accounting advisor position, that fact;

三法第三百四十五条第一項の規定による会計参与の意見があるときは、その意見の内容の概要

(iii)if the accounting advisor has an opinion under Article 345, paragraph (1) of the Act, a summary of the content of that opinion;

(iv)if a contract under Article 427, paragraph (1) of the Act has been concluded, or is concluded, between a candidate and the stock company, a summary of the content of that contract;

五候補者と当該株式会社との間で補償契約を締結しているとき又は補償契約を締結する予定があるときは、その補償契約の内容の概要

(v)if an indemnity agreement has been concluded, or is to be concluded, between a candidate and the stock company, a summary of the content of that indemnity agreement;

七当該候補者が過去二年間に業務の停止の処分を受けた者である場合における当該処分に係る事項のうち、当該株式会社が株主総会参考書類に記載することが適切であるものと判断した事項

(vii)if the candidate has been subject to the disposition for the suspension of business within the past two years, among the particulars in relation to the disposition, particulars that the stock company has determined appropriate to state in the reference documents for the shareholders meeting.

（監査役の選任に関する議案）

(Proposal Related to Election of Company Auditors)

第七十六条取締役が監査役の選任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 76(1)If a director submits a proposal on election of company auditors, the reference documents for the shareholders meeting must state the following:

一候補者の氏名、生年月日及び略歴

(i)the names, dates of birth, and brief biographical outlines of candidates;

二株式会社との間に特別の利害関係があるときは、その事実の概要

(ii)if a relationship exists between a candidate and the stock company wherein either is a specially interested party, a summary of the facts;

三就任の承諾を得ていないときは、その旨

(iii)if the person has not yet received consent to assume the auditor position, that fact;

四議案が法第三百四十三条第二項の規定による請求により提出されたものであるときは、その旨

(iv)if the proposal has been submitted due to a request under Article 343, paragraph (2) of the Act, that fact;

五法第三百四十五条第四項において準用する同条第一項の規定による監査役の意見があるときは、その意見の内容の概要

(v)if the company auditor has an opinion under Article 345, paragraph (1) of the Act, as applied mutatis mutandis pursuant to paragraph (4) of that Article, a summary of the content of that opinion;

(vi)if a contract under Article 427, paragraph (1) of the Act has been concluded, or is concluded, between a candidate and the stock company, a summary of the content of that contract.

七候補者と当該株式会社との間で補償契約を締結しているとき又は補償契約を締結する予定があるときは、その補償契約の内容の概要

(vii)if an indemnity agreement has been concluded, or is to be concluded, between a candidate and the stock company, a summary of the content of that indemnity agreement;

２前項に規定する場合において、株式会社が公開会社であるときは、株主総会参考書類には、次に掲げる事項を記載しなければならない。

(2)In the case prescribed in the preceding paragraph, if the stock company is a public company, the reference documents for the shareholders meeting must state the following:

一候補者の有する当該株式会社の株式の数（種類株式発行会社にあっては、株式の種類及び種類ごとの数）

(i)the number of shares of the stock company held by the candidates (in the case of a company with class shares, the classes of shares and the number per class);

二候補者が当該株式会社の監査役に就任した場合において第百二十一条第八号に定める重要な兼職に該当する事実があることとなるときは、その事実

(ii)if a fact exists that falls under an important concurrent holding of positions as prescribed in Article 121, item (viii) and a candidate were to assume office as a company auditor of the stock company, that fact;

三候補者が現に当該株式会社の監査役であるときは、当該株式会社における地位

(iii)if a candidate is currently a company auditor of the stock company, the position at the stock company.

一候補者が現に当該他の者（自然人であるものに限る。）であるときは、その旨

(i)if a candidate is currently the relevant other corporation (limited to a natural person), that fact;

三候補者が過去十年間に当該他の者の業務執行者であったことを当該株式会社が知っているときは、当該他の者における地位及び担当

(iii)if the stock company is aware that a candidate was an executive of the relevant other corporation in the past ten years, the position and assignment at the relevant other corporation.

４第一項に規定する場合において、候補者が社外監査役候補者であるときは、株主総会参考書類には、次に掲げる事項（株式会社が公開会社でない場合にあっては、第三号から第七号までに掲げる事項を除く。）を記載しなければならない。

(4)In the case prescribed in paragraph (1), if a candidate is a candidate for an outside company auditor, the reference documents for the shareholders meeting must state the following (excluding the particulars set forth in item (iii) through item (vii) if the stock company is not a public company):

一当該候補者が社外監査役候補者である旨

(i)the fact that the candidate is a candidate for an outside company auditor;

二当該候補者を社外監査役候補者とした理由

(ii)the reason why the candidate is designated as a candidate for an outside company auditor;

三当該候補者が現に当該株式会社の社外監査役（社外役員に限る。以下この項において同じ。）である場合において、当該候補者が最後に選任された後在任中に当該株式会社において法令又は定款に違反する事実その他不正な業務の執行が行われた事実（重要でないものを除く。）があるときは、その事実並びに当該事実の発生の予防のために当該候補者が行った行為及び当該事実の発生後の対応として行った行為の概要

(iii)if the candidate is currently an outside company auditor of the stock company (limited to an outside officer; hereinafter the same applies in this paragraph), if the fact that a violation of laws and regulations or the articles of incorporation or other unfair execution of business exists at the stock company during the term in office after the candidate was most recently elected (excluding those unimportant), that fact and a summary of the actions taken by the candidate to prevent its occurrence and the actions taken in response;

四当該候補者が過去五年間に他の株式会社の取締役、執行役又は監査役に就任していた場合において、その在任中に当該他の株式会社において法令又は定款に違反する事実その他不正な業務の執行が行われた事実があることを当該株式会社が知っているときは、その事実（重要でないものを除き、当該候補者が当該他の株式会社における社外取締役（社外役員に限る。次号において同じ。）又は監査役であったときは、当該事実の発生の予防のために当該候補者が行った行為及び当該事実の発生後の対応として行った行為の概要を含む。）

(iv)if the candidate has held office in the past five years as a director, executive officer, or company auditor of another stock company, if the stock company is aware of the fact that a violation of laws and regulations or the articles of incorporation or other unfair execution of business during the term in office at the relevant other stock company exists, that fact (excluding those unimportant, and including a summary of the actions taken by the candidate to prevent its occurrence and the actions taken in response if the candidate was an outside director (limited to an outside officer) or company auditor at the relevant other stock company);

五当該候補者が過去に社外取締役又は社外監査役となること以外の方法で会社（外国会社を含む。）の経営に関与していない者であるときは、当該経営に関与したことがない候補者であっても社外監査役としての職務を適切に遂行することができるものと当該株式会社が判断した理由

(v)if the candidate is a person who was not involved in the past in the management of a company (including a foreign company) by means other than serving as outside director or outside company auditor, the reason why the stock company has determined that the candidate, having no involvement in management, is capable of properly executing duties as an outside company auditor;

六当該候補者が次のいずれかに該当することを当該株式会社が知っているときは、その旨

(vi)if the stock company is aware that the candidate falls under any of the following, that fact:

(a)the candidate had been an executive or an officer (excluding an executive; the same applies in (c) and (e), 2.) of the stock company or its subsidiary company in the past;

ニ当該株式会社又は当該株式会社の特定関係事業者から多額の金銭その他の財産（これらの者の監査役としての報酬等を除く。）を受ける予定があり、又は過去二年間に受けていたこと。

(d)the candidate is to receive, or has received in the past two years, a large amount of money or other assets (excluding remuneration as a company auditor) from the stock company or a specified associated service provider of the stock company;

ホ次に掲げる者の配偶者、三親等以内の親族その他これに準ずる者であること（ものを除く。）。

(e)the candidate is a spouse or a relative within the third degree of kinship, or other corporation equivalent thereto, of any of the following persons (excluding those unimportant);

（１）当該株式会社の親会社等

1.a parent company, etc. of the stock company;

（２）当該株式会社又は当該株式会社の特定関係事業者の業務執行者又は役員

2.an executive or an officer of the stock company or a specified associated service provider of the stock company;

ヘ過去二年間に合併等により他の株式会社がその事業に関して有する権利義務を当該株式会社が承継又は譲受けをした場合において、当該合併等の直前に当該株式会社の社外監査役でなく、かつ、当該他の株式会社の業務執行者であったこと。

(f)if the stock company has succeeded to or received assignment of rights and obligations held by another stock company in relation to its business undertakings due to a merger, etc. in the past two years, the candidate was not an outside company auditor of the stock company, and was an executive of the relevant other stock company immediately prior to the merger, etc.;

七当該候補者が現に当該株式会社の監査役であるときは、監査役に就任してからの年数

(vii)if the candidate is currently a company auditor of the stock company, the number of years since assuming the office of company auditor;

八前各号に掲げる事項に関する記載についての当該候補者の意見があるときは、その意見の内容

(viii)if the candidate has an opinion on the statements regarding particulars set forth in the preceding items, the content of that opinion.

（会計監査人の選任に関する議案）

(Proposals Regarding Election of Financial Auditors)

第七十七条取締役が会計監査人の選任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 77If a director submits a proposal on the election of financial auditor, the reference documents for the shareholders meeting must state the following:

一次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項

(i)the particulars prescribed in (a) or (b) in accordance with the categories of the cases set forth in (a) or (b) below:

イ候補者が公認会計士である場合　その氏名、事務所の所在場所、生年月日及び略歴

(a)if the candidate is a certified public accountant: the candidate's name, the location of their office, their date of birth and a brief biographical outline;

ロ候補者が監査法人である場合　その名称、主たる事務所の所在場所及び沿革

(b)if the candidate is an audit corporation: the candidate's name, the location of their principal office, and the corporate history;

二就任の承諾を得ていないときは、その旨

(ii)if the person has not yet received consent to assume the financial auditor position, that fact;

三監査役（監査役会設置会社にあっては監査役会、監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会）が当該候補者を会計監査人の候補者とした理由

(iii)the reason why the company auditors (the board of company auditors in the case of a company with board of company auditors, the audit and supervisory committee in the case of a company with audit and supervisory committee, or the audit committee in the case of a company with nominating committee, etc.) designated the candidate as a candidate for a financial auditor;

四法第三百四十五条第五項において準用する同条第一項の規定による会計監査人の意見があるときは、その意見の内容の概要

(iv)if the financial auditor has an opinion under Article 345, paragraph (1) of the Act, as applied mutatis mutandis pursuant to paragraph (5) of that Article, a summary of the content of that opinion;

五候補者と当該株式会社との間で法第四百二十七条第一項の契約を締結しているとき又は当該契約を締結する予定があるときは、その契約の内容の概要

(v)if a contract under Article 427, paragraph (1) of the Act has been concluded, or is concluded, between a candidate and the stock company, a summary of the content of that contract;

六候補者と当該株式会社との間で補償契約を締結しているとき又は補償契約を締結する予定があるときは、その補償契約の内容の概要

(vi)if an indemnity agreement has been concluded, or is to be concluded, between a candidate and the stock company, a summary of the content of that indemnity agreement;

七候補者を被保険者とする役員等賠償責任保険契約を締結しているとき又は当該役員等賠償責任保険契約を締結する予定があるときは、その役員等賠償責任保険契約の内容の概要

(vii)if a officer indemnification insurance policies under which a candidate is the insured person has been concluded, or is to be concluded, a summary of the content of that officer indemnification insurance policies;

八当該候補者が現に業務の停止の処分を受け、その停止の期間を経過しない者であるときは、当該処分に係る事項

(viii)if the candidate is a person actually subject to a ruling of the suspension of business for whom the period of that suspension has not yet elapsed, particulars in relation to that ruling;

九当該候補者が過去二年間に業務の停止の処分を受けた者である場合における当該処分に係る事項のうち、当該株式会社が株主総会参考書類に記載することが適切であるものと判断した事項

(ix)if the candidate has been subject to a ruling for the suspension of business within the past two years, among the particulars in relation to that ruling, particulars that the stock company has determined appropriate to state in the reference documents for the shareholders meeting;

十株式会社が公開会社である場合において、当該候補者が次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定めるものから多額の金銭その他の財産上の利益（これらの者から受ける会計監査人（法以外の法令の規定によるこれに相当するものを含む。）としての報酬等及び公認会計士法第二条第一項に規定する業務の対価を除く。）を受ける予定があるとき又は過去二年間に受けていたときは、その内容

(x)if the stock company is a public company, and the candidate is to receive, or has received in the past two years, from any of the persons prescribed in (a) or (b) in accordance with the categories of the cases set forth in (a) or (b) below, a large monetary or other economic benefit (excluding remuneration received from these entities as a financial auditor (including a person equivalent thereto under laws and regulations other than the Act) and payment for business as provided in Article 2, paragraph (1) of the Certified Public Accountants Act), the content of that benefit:

イ当該株式会社に親会社等がある場合　当該株式会社、当該親会社等又は当該親会社等の子会社等（当該株式会社を除く。）若しくは関連会社（当該親会社等が会社でない場合におけるその関連会社に相当するものを含む。）

(a)if the stock company has a parent company, etc.: the stock company, the parent company, etc., or a subsidiary company, etc. (excluding the stock company) or an affiliated company (including an equivalent of an affiliated company if the parent company, etc. is not a company) of the parent company, etc.;

ロ当該株式会社に親会社等がない場合　当該株式会社又は当該株式会社の子会社若しくは関連会社

(b)if the stock company has no parent company, etc.: the stock company or a subsidiary company or an affiliated company of the stock company.

第三目　役員の解任等

Division 3 Dismissal of Officers

（取締役の解任に関する議案）

(Proposals on the Dismissal of a Director)

第七十八条取締役が取締役（株式会社が監査等委員会設置会社である場合にあっては、監査等委員である取締役を除く。第一号において同じ。）の解任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 78If a director submits a proposal regarding dismissal of a director (if the stock company is a company with audit and supervisory committee, excluding a director who is an audit and supervisory committee member; the same applies in item (i)), the reference documents for the shareholders meeting must state the following:

一取締役の氏名

(i)the name of the director;

二解任の理由

(ii)the reason for dismissal;

（監査等委員である取締役の解任に関する議案）

(Proposal Regarding Dismissal of a Director Who Is an Audit and Supervisory Committee Member)

第七十八条の二取締役が監査等委員である取締役の解任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 78-2If a director submits a proposal regarding dismissal of a director who is an audit and supervisory committee member, the reference documents for the shareholders meeting must state the following:

一監査等委員である取締役の氏名

(i)the name of the director who is an audit and supervisory committee member;

二解任の理由

(ii)the reason for dismissal;

三法第三百四十二条の二第一項の規定による監査等委員である取締役の意見があるときは、その意見の内容の概要

(iii)if the director who is an audit and supervisory committee member has an opinion under Article 342-2, paragraph (1) of the Act, a summary of the content of that opinion.

（会計参与の解任に関する議案）

(Proposals on Dismissing Accounting Advisors)

第七十九条取締役が会計参与の解任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 79If a director submits a proposal for dismissing an accounting advisor, the reference documents for the shareholders meeting must state the following:

一会計参与の氏名又は名称

(i)the name of the accounting advisor;

二解任の理由

(ii)the reason for dismissal;

三法第三百四十五条第一項の規定による会計参与の意見があるときは、その意見の内容の概要

(iii)if the accounting advisor has an opinion under Article 345, paragraph (1) of the Act, a summary of the content of that opinion.

（監査役の解任に関する議案）

(Proposals on Dismissing of Company Auditors)

第八十条取締役が監査役の解任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 80If a director submits a proposal for dismissing a company auditor, the reference documents for the shareholders meeting must state the following:

一監査役の氏名

(i)the name of the company auditor;

二解任の理由

(ii)the reason for dismissal;

三法第三百四十五条第四項において準用する同条第一項の規定による監査役の意見があるときは、その意見の内容の概要

(iii)if the company auditor has an opinion under Article 345, paragraph (1) of the Act, as applied mutatis mutandis pursuant to paragraph (4) of that Article, a summary of the content of that opinion.

（会計監査人の解任又は不再任に関する議案）

(Proposals on Dismissing or Refusing to Reelect Financial Auditors)

第八十一条取締役が会計監査人の解任又は不再任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 81If a director presents a proposal on dismissing or refusing to reelect a financial auditor, the reference documents for the shareholders meeting must state the following:

一会計監査人の氏名又は名称

(i)the name of the financial auditor;

二監査役（監査役会設置会社にあっては監査役会、監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会）が議案の内容を決定した理由

(ii)the reason why the company auditors (the board of company auditors in the case of a company with board of company auditors, the audit and supervisory committee in the case of a company with audit and supervisory committee, or the audit committee in the case of a company with nominating committee, etc.) determined the content of the proposal;

三法第三百四十五条第五項において準用する同条第一項の規定による会計監査人の意見があるときは、その意見の内容の概要

(iii)if the financial auditor has an opinion under Article 345, paragraph (1) of the Act, as applied mutatis mutandis pursuant to paragraph (5) of that Article, a summary of the content of that opinion.

第四目　役員の報酬等

Division 4 Remuneration of Officers

（取締役の報酬等に関する議案）

(Proposals on Remuneration of Directors)

第八十二条取締役が取締役（株式会社が監査等委員会設置会社である場合にあっては、監査等委員である取締役を除く。以下この項及び第三項において同じ。）の報酬等に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 82(1)If a director submits a proposal on remuneration of directors (if the stock company is a company with audit and supervisory committee, excluding directors who are audit and supervisory committee members; the same applies in this paragraph and paragraph (3)), the reference documents for the shareholders meeting must state the following:

一法第三百六十一条第一項各号に掲げる事項の算定の基準

(i)the criteria for calculation of the particulars set forth in the items of Article 361, paragraph (1) of the Act;

二議案が既に定められている法第三百六十一条第一項各号に掲げる事項を変更するものであるときは、変更の理由

(ii)if the proposal makes a change to one of the particulars set forth in the items of Article 361, paragraph (1) of the Act already prescribed, the reason for the change;

三議案が二以上の取締役についての定めであるときは、当該定めに係る取締役の員数

(iii)if the proposal has a provision regarding two or more directors, the number of directors in relation to the provision;

四議案が退職慰労金に関するものであるときは、退職する各取締役の略歴

(iv)if the proposal relates to a retirement allowance, a brief biographical outline of each retiring director.

五株式会社が監査等委員会設置会社である場合において、法第三百六十一条第六項の規定による監査等委員会の意見があるときは、その意見の内容の概要

(v)if the stock company is a company with audit and supervisory committee, if the audit and supervisory committee has an opinion under Article 361, paragraph (6) of the Act, a summary of the content of that opinion.

２前項第四号に規定する場合において、議案が一定の基準に従い退職慰労金の額を決定することを取締役、監査役その他の第三者に一任するものであるときは、株主総会参考書類には、当該一定の基準の内容を記載しなければならない。ただし、各株主が当該基準を知ることができるようにするための適切な措置を講じている場合は、この限りでない。

(2)In the case prescribed in item (iv) of the preceding paragraph, if the proposal is to leave to the discretion of directors, company auditors, or other third parties the determination of the amount of the retirement allowance in accordance with specified criteria, the reference documents for the shareholders meeting must state the content of the specified criteria; provided, however, that this does not apply if appropriate measures are taken to enable each shareholder to know the criteria.

３第一項に規定する場合において、株式会社が公開会社であり、かつ、取締役の一部が社外取締役（監査等委員であるものを除き、社外役員に限る。以下この項において同じ。）であるときは、株主総会参考書類には、第一項第一号から第三号までに掲げる事項のうち社外取締役に関するものは、社外取締役以外の取締役と区別して記載しなければならない。

(3)In the case prescribed in paragraph (1), if the stock company is a public company and a portion of the directors consists of outside directors (excluding audit and supervisory committee members, and limited to outside officers; hereinafter the same applies in this paragraph), the reference documents for the shareholders meeting must state the particulars set forth from item (i) through item (iii) of paragraph (1) related to outside directors, stating separately directors other than outside directors.

（監査等委員である取締役の報酬等に関する議案）

(Proposals on Remuneration of Directors Who Are Audit and Supervisory Committee Members)

第八十二条の二取締役が監査等委員である取締役の報酬等に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 82-2(1)If a director submits a proposal on the remuneration of directors who are audit and supervisory committee members, the reference documents for the shareholders meeting must state the following:

一法第三百六十一条第一項各号に掲げる事項の算定の基準

(i)the criteria for calculation of the particulars set forth in the items of Article 361, paragraph (1) of the Act;

二議案が既に定められている法第三百六十一条第一項各号に掲げる事項を変更するものであるときは、変更の理由

(ii)if the proposal makes a change to one of the particulars set forth in the items of Article 361, paragraph (1) of the Act already prescribed, the reason for the change;

三議案が二以上の監査等委員である取締役についての定めであるときは、当該定めに係る監査等委員である取締役の員数

(iii)if the proposal has a provision regarding two or more directors who are audit and supervisory committee members, the number of directors who are audit and supervisory committee members in relation to the provision;

四議案が退職慰労金に関するものであるときは、退職する各監査等委員である取締役の略歴

(iv)if the proposal relates to a retirement allowance, a brief biographical outline of each retiring director who is an audit and supervisory committee member;

五法第三百六十一条第五項の規定による監査等委員である取締役の意見があるときは、その意見の内容の概要

(v)if a director who is an audit and supervisory committee member has an opinion under Article 361, paragraph (5) of the Act, a summary of the content of that opinion.

２前項第四号に規定する場合において、議案が一定の基準に従い退職慰労金の額を決定することを取締役その他の第三者に一任するものであるときは、株主総会参考書類には、当該一定の基準の内容を記載しなければならない。ただし、各株主が当該基準を知ることができるようにするための適切な措置を講じている場合は、この限りでない。

(2)In the case prescribed in item (iv) of the preceding paragraph, if the proposal is to leave to the discretion of directors or other third parties the determination of the amount of the retirement allowance in accordance with specified criteria, the reference documents for the shareholders meeting must state the content of the specified criteria; provided, however, that this does not apply if appropriate measures are taken to enable each shareholder to know the criteria.

（会計参与の報酬等に関する議案）

(Proposals on Remuneration of Accounting Advisors)

第八十三条取締役が会計参与の報酬等に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 83(1)If a director submits a proposal related to the remuneration of accounting advisors, the reference documents for the shareholders meeting must state the following:

一法第三百七十九条第一項に規定する事項の算定の基準

(i)the criteria for calculation as provided in Article 379, paragraph (1) of the Act;

二議案が既に定められている法第三百七十九条第一項に規定する事項を変更するものであるときは、変更の理由

(ii)if a proposal makes a change to one of the particulars set forth in the items of Article 379, paragraph (1) of the Act already prescribed, the reason for the change;

三議案が二以上の会計参与についての定めであるときは、当該定めに係る会計参与の員数

(iii)if a proposal has a provision regarding two or more accounting advisors, the number of accounting advisors in relation to the provision;

四議案が退職慰労金に関するものであるときは、退職する各会計参与の略歴

(iv)if a proposal relates to a retirement allowance, a brief biographical outline of each retiring accounting advisor;

五法第三百七十九条第三項の規定による会計参与の意見があるときは、その意見の内容の概要

(v)if the accounting advisor has an opinion under Article 379, paragraph (3) of the Act, a summary of the content of that opinion.

（監査役の報酬等に関する議案）

(Proposals on Remuneration of Company Auditors)

第八十四条取締役が監査役の報酬等に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 84(1)If a director presents a proposal on remuneration of company auditors, the reference documents for the shareholders meeting must state the following:

一法第三百八十七条第一項に規定する事項の算定の基準

(i)the criteria for calculation as provided in Article 387, paragraph (1) of the Act;

二議案が既に定められている法第三百八十七条第一項に規定する事項を変更するものであるときは、変更の理由

(ii)if a proposal makes a change to one of the particulars set forth in the items of Article 387, paragraph (1) of the Act already prescribed, the reason for the change;

三議案が二以上の監査役についての定めであるときは、当該定めに係る監査役の員数

(iii)if a proposal has a provision regarding two or more company auditors, the number of company auditors in relation to the provision;

四議案が退職慰労金に関するものであるときは、退職する各監査役の略歴

(iv)if a proposal relates to a retirement allowance, a brief biographical outline of each retiring company auditor;

五法第三百八十七条第三項の規定による監査役の意見があるときは、その意見の内容の概要

(v)if the company auditor has an opinion under Article 387, paragraph (3) of the Act, a summary of the content of that opinion.

（責任免除を受けた役員等に対し退職慰労金等を与える議案等）

(Proposals for Granting Retirement Allowances to Officers, etc. Who Received Exemptions from Liability)

第八十四条の二次の各号に掲げる場合において、取締役が法第四百二十五条第四項（法第四百二十六条第八項及び第四百二十七条第五項において準用する場合を含む。）に規定する承認の決議に関する議案を提出するときは、株主総会参考書類には、責任を免除し、又は責任を負わないとされた役員等が得る第百十四条各号に規定する額及び当該役員等に与える第百十五条各号に規定するものの内容を記載しなければならない。

Article 84-2In the cases set forth in following items, if a director submits a proposal related to a resolution for approval as provided in Article 425, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 426, paragraph (8) and Article 427, paragraph (5) of the Act), the reference documents for the shareholders meeting must state the amount as provided in the items of Article 114 obtained by any officer, etc. deemed exempt from liability or to not bear liability, and the content as provided in the items of Article 115 awarded to the officer, etc.:

一法第四百二十五条第一項に規定する決議に基づき役員等の責任を免除した場合

(i)if officers, etc. have been exempted from liability pursuant to the resolution as provided in Article 425, paragraph (1) of the Act;

二法第四百二十六条第一項の規定による定款の定めに基づき役員等の責任を免除した場合

(ii)if officers, etc. have been exempted from liability under the articles of incorporation as provided in Article 426, paragraph (1) of the Act;

三法第四百二十七条第一項の契約によって同項に規定する限度を超える部分について同項に規定する非業務執行取締役等が損害を賠償する責任を負わないとされた場合

(iii)if non-executive directors, etc. as provided in Article 427, paragraph (1) of the Act were deemed not to bear liability pursuant to a contract as provided in that paragraph for compensation for damages for the portion exceeding the limit as provided in that paragraph.

第五目　計算関係書類の承認

Division 5 Approval of Accounting Documents

第八十五条取締役が計算関係書類の承認に関する議案を提出する場合において、次の各号に掲げるときは、株主総会参考書類には、当該各号に定める事項を記載しなければならない。

Article 85If a director submits a proposal related to approval of accounting documents, the reference documents for the shareholders meeting must state the following at the times set forth below:

一法第三百九十八条第一項の規定による会計監査人の意見がある場合　その意見の内容

(i)if the financial auditor has an opinion under Article 398, paragraph (1) of the Act: a summary of the content of that opinion;

二株式会社が取締役会設置会社である場合において、取締役会の意見があるとき　その意見の内容の概要

(ii)if the stock company is a company with board of directors, and the board of directors has an opinion: a summary of the content of that opinion.

第五目の二　全部取得条項付種類株式の取得

Division 5-2 Acquisition of Shares Subject to a Class-Wide Call

第八十五条の二取締役が全部取得条項付種類株式の取得に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 85-2If a director submits a proposal regarding acquisition of shares subject to a class-wide call, the reference documents for the shareholders meeting must state the following:

一当該全部取得条項付種類株式の取得を行う理由

(i)the reason for carrying out the acquisition of shares subject to class-wide call;

二法第百七十一条第一項各号に掲げる事項の内容

(ii)the content of the particulars set forth in the items of Article 171, paragraph (1) of the Act;

三法第二百九十八条第一項の決定をした日における第三十三条の二第一項各号（第四号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)if the particulars set forth in the items of Article 33-2, paragraph (1) (excluding item (iv)) are present on the date the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars.

第五目の三　株式の併合

Division 5-3 Consolidation of Shares

第八十五条の三取締役が株式の併合（法第百八十二条の二第一項に規定する株式の併合をいう。第九十三条第一項第五号ロにおいて同じ。）に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 85-3If a director submits a proposal on the consolidation of shares (meaning the consolidation of shares as provided in Article 182-2, paragraph (1) of the Act; the same applies in Article 93, paragraph (1), item (v), (b)), the reference documents for the shareholders meeting must state the following:

一当該株式の併合を行う理由

(i)the reason for carrying out the consolidation of shares;

二法第百八十条第二項各号に掲げる事項の内容

(ii)the content of the particulars set forth in the items of Article 180, paragraph (2) of the Act;

三法第二百九十八条第一項の決定をした日における第三十三条の九第一号及び第二号に掲げる事項があるときは、当該事項の内容の概要

(iii)if the particulars set forth in Article 33-9, item (i) and item (ii) are present on the date when the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars.

第六目　合併契約等の承認

Division 6 Approval of Merger Agreements

（吸収合併契約の承認に関する議案）

(Proposal Related to Approval of an Absorption-Type Merger Agreement)

第八十六条取締役が吸収合併契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 86If a director submits a proposal related to approval of an absorption-type merger agreement, the reference documents for the shareholders meeting must state the following:

一当該吸収合併を行う理由

(i)the reason for carrying out the absorption-type merger;

二吸収合併契約の内容の概要

(ii)a summary of the content of the absorption-type merger agreement;

三当該株式会社が吸収合併消滅株式会社である場合において、法第二百九十八条第一項の決定をした日における第百八十二条第一項各号（第五号及び第六号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)if the stock company is the stock company disappearing in the absorption-type merger, and the particulars set forth in the items of Article 182, paragraph (1) (excluding item (v) and item (vi)) are present on the date and the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars;

四当該株式会社が吸収合併存続株式会社である場合において、法第二百九十八条第一項の決定をした日における第百九十一条各号（第六号及び第七号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iv)if the stock company is the stock company surviving an absorption-type merger, and the particulars set forth in the items of Article 191, paragraph (1) (excluding item (vi) and item (vii)) are present on the date that the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars.

（吸収分割契約の承認に関する議案）

(Proposals Related to Approval of an Absorption-Type Company Split Agreement)

第八十七条取締役が吸収分割契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 87If a director submits a proposal related to approval of an absorption-type company split agreement, the reference documents for the shareholders meeting must state the following:

一当該吸収分割を行う理由

(i)the reason for carrying out the absorption-type company split;

二吸収分割契約の内容の概要

(ii)a summary of the content of the absorption-type company split agreement;

三当該株式会社が吸収分割株式会社である場合において、法第二百九十八条第一項の決定をした日における第百八十三条各号（第二号、第六号及び第七号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)if the stock company is to be the stock company splitting in the absorption-type split, and the particulars set forth in the items of Article 183 (excluding item (ii), item (vi), and item (vii)) are present on the date the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars;

四当該株式会社が吸収分割承継株式会社である場合において、法第二百九十八条第一項の決定をした日における第百九十二条各号（第二号、第七号及び第八号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iv)if the stock company is a stock company succeeding in the absorption-type split, and the particulars set forth in the items of Article 192 (excluding item (ii), item (vii) and item (viii)) are present on the date that the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars.

（株式交換契約の承認に関する議案）

(Proposals Related to Approval of a Share Exchange Agreement)

第八十八条取締役が株式交換契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 88If a director submits a proposal related to approval of a share exchange agreement, the reference documents for the shareholders meeting must state the following:

一当該株式交換を行う理由

(i)the reason for carrying out the share exchange;

二株式交換契約の内容の概要

(ii)a summary of the content of the share exchange agreement;

三当該株式会社が株式交換完全子会社である場合において、法第二百九十八条第一項の決定をした日における第百八十四条第一項各号（第五号及び第六号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)if the stock company is a wholly-owned subsidiary company resulting from a share exchange, and the particulars set forth in the items of Article 184, paragraph (1) (excluding item (v) and item (vi)) are present on the date that the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars;

四当該株式会社が株式交換完全親株式会社である場合において、法第二百九十八条第一項の決定をした日における第百九十三条各号（第五号及び第六号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iv)if the stock company is the wholly-owning parent stock company resulting from a share exchange, and the particulars set forth in the items of Article 193 (excluding item (v) and item (vi)) are present on the date that the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars.

（新設合併契約の承認に関する議案）

(Proposals Related to Approval of a Consolidation-Type Merger Agreement)

第八十九条取締役が新設合併契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 89If a director submits a proposal related to approval of a consolidation-type merger agreement, the reference documents for the shareholders meeting must state the following:

一当該新設合併を行う理由

(i)the reason for carrying out the consolidation-type merger;

二新設合併契約の内容の概要

(ii)a summary of the content of the consolidation-type merger agreement;

三当該株式会社が新設合併消滅株式会社である場合において、法第二百九十八条第一項の決定をした日における第二百四条各号（第六号及び第七号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)if the stock company is a stock company disappearing in the consolidation-type merger, and the particulars set forth in the items of Article 204 (excluding item (vi) and item (vii)) are present on the date that the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars;

四新設合併設立株式会社の取締役となる者（新設合併設立株式会社が監査等委員会設置会社である場合にあっては、当該新設合併設立株式会社の監査等委員である取締役となる者を除く。）についての第七十四条に規定する事項

(iv)particulars as provided in Article 74 regarding persons who will become the directors of a stock company incorporated in a consolidation-type merger (if the stock company incorporated in a consolidation-type merger is a company with audit and supervisory committee, excluding directors who are to become audit and supervisory committee members of the stock company incorporated in a consolidation-type merger);

五新設合併設立株式会社が監査等委員会設置会社であるときは、当該新設合併設立株式会社の監査等委員である取締役となる者についての第七十四条の三に規定する事項

(v)if the stock company incorporated in a consolidation-type merger is a company with audit and supervisory committee, the particulars as provided in Article 74-3 regarding persons who are to become directors who are audit and supervisory committee members of the stock company incorporated in a consolidation-type merger;

六新設合併設立株式会社が会計参与設置会社であるときは、当該新設合併設立株式会社の会計参与となる者についての第七十五条に規定する事項

(vi)if a stock company incorporated in a consolidation-type merger is a company with accounting advisor, the particulars as provided in Article 75 regarding persons who are to become accounting advisor of the stock company incorporated in the consolidation-type merger;

七新設合併設立株式会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）であるときは、当該新設合併設立株式会社の監査役となる者についての第七十六条に規定する事項

(vii)if a stock company incorporated in a consolidation-type merger is a company with company auditor (including stock companies the articles of incorporation of which contain provisions to the effect of limiting the scope of audits by company auditors to particulars related to accounting), the particulars as provided in Article 76 regarding the persons who are to become company auditors of the stock company incorporated in the consolidation-type merger;

八新設合併設立株式会社が会計監査人設置会社であるときは、当該新設合併設立株式会社の会計監査人となる者についての第七十七条に規定する事項

(viii)if a stock company incorporated in a consolidation-type merger is a company with financial auditor, the particulars as provided in Article 77 regarding the persons who are to become financial auditors of the stock company incorporated in the consolidation-type merger.

（新設分割計画の承認に関する議案）

(Proposals on Approval of an Incorporation-Type Company Split Plan)

第九十条取締役が新設分割計画の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 90If a director submits a proposal on approval of an incorporation-type company split plan, the reference documents for the shareholders meeting must state the following:

一当該新設分割を行う理由

(i)the reason for carrying out the incorporation-type company split;

二新設分割計画の内容の概要

(ii)a summary of the content of the incorporation-type company split plan;

三当該株式会社が新設分割株式会社である場合において、法第二百九十八条第一項の決定をした日における第二百五条各号（第七号及び第八号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)if the stock company is to be the stock company splitting in the incorporation-type split, when the particulars set forth in the items of Article 205 (excluding item (vii) and item (viii)) are present on the date when the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars.

（株式移転計画の承認に関する議案）

(Proposals Related to Approval of a Share Transfer Plan)

第九十一条取締役が株式移転計画の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 91If a director submits a proposal related to approval of a share transfer plan, the reference documents for the shareholders meeting must state the following:

一当該株式移転を行う理由

(i)the reason for carrying out the share transfer;

二株式移転計画の内容の概要

(ii)a summary of the content of the share transfer plan;

三当該株式会社が株式移転完全子会社である場合において、法第二百九十八条第一項の決定をした日における第二百六条各号（第五号及び第六号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)if the stock company is the wholly-owned subsidiary company resulting from the share transfer, when the particulars set forth in the items of Article 206 (excluding item (v) and item (vi)) are present on the date when the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars;

四株式移転設立完全親会社の取締役となる者（株式移転設立完全親会社が監査等委員会設置会社である場合にあっては、当該株式移転設立完全親会社の監査等委員である取締役となる者を除く。）についての第七十四条に規定する事項

(iv)the particulars as provided in Article 74 regarding the persons who will become directors of the wholly-owning parent company incorporated in the share transfer (if the wholly-owning parent company incorporated in the share transfer is a company with audit and supervisory committee, excluding directors who are to become audit and supervisory committee members of the wholly-owning parent company incorporated in the share transfer);

五株式移転設立完全親会社が監査等委員会設置会社であるときは、当該株式移転設立完全親会社の監査等委員である取締役となる者についての第七十四条の三に規定する事項

(v)if the wholly-owning parent company incorporated in the share transfer is a company with audit and supervisory committee, the particulars as provided in Article 74-3 regarding persons who are to become directors who are audit and supervisory committee members of the wholly-owning parent company incorporated in the share transfer;

六株式移転設立完全親会社が会計参与設置会社であるときは、当該株式移転設立完全親会社の会計参与となる者についての第七十五条に規定する事項

(vi)if a wholly-owning parent company incorporated in a share transfer is a company with accounting advisor, the particulars as provided in Article 75 regarding the persons who will become accounting advisors of the wholly-owning parent company incorporated in the share transfer;

七株式移転設立完全親会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）であるときは、当該株式移転設立完全親会社の監査役となる者についての第七十六条に規定する事項

(vii)if a wholly-owning parent company incorporated in a share transfer is a company with company auditor (including stock companies the articles of incorporation of which contain provisions to the effect of limiting the scope of audits by company auditors to particulars related to accounting), the particulars as provided in Article 76 regarding persons to become company auditors of the wholly-owning parent company incorporated in the share transfer;

八株式移転設立完全親会社が会計監査人設置会社であるときは、当該株式移転設立完全親会社の会計監査人となる者についての第七十七条に規定する事項

(viii)if a wholly-owning parent company incorporated in a share transfer is a company with financial auditor, the particulars as provided in Article 77 regarding persons who will become financial auditors of the wholly-owning parent company incorporated in the share transfer.

（株式交付計画の承認に関する議案）

(Proposal Related to Approval of a Share Delivery Plan)

第九十一条の二取締役が株式交付計画の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 91-2If a director submits a proposal related to approval of a share delivery plan, the reference documents for a shareholder meeting must state the following:

一当該株式交付を行う理由

(i)the reason for carrying out the share delivery;

二株式交付計画の内容の概要

(ii)a summary of the content of the share delivery plan;

三当該株式会社が株式交付親会社である場合において、法第二百九十八条第一項の決定をした日における第二百十三条の二各号（第六号及び第七号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)if the stock company is the share delivery parent company, and the particulars listed in the items of Article 213-2 (excluding item (vi) and item (vii)) are present on the date the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of the particulars.

（事業譲渡等に係る契約の承認に関する議案）

(Proposals for Approval of an Agreement on Business Transfers)

第九十二条取締役が事業譲渡等に係る契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 92If a director submits a proposal related to approval of an agreement in relation to business transfer, etc., the reference documents for the shareholders meeting must state the following:

一当該事業譲渡等を行う理由

(i)the reason for carrying out the business transfer, etc.;

二当該事業譲渡等に係る契約の内容の概要

(ii)a summary of the content of the agreement in relation to the business transfer, etc.;

三当該契約に基づき当該株式会社が受け取る対価又は契約の相手方に交付する対価の算定の相当性に関する事項の概要

(iii)a summary of particulars regarding the appropriateness of the calculation of the price the stock company is to receive or the price for delivery to the other party to the agreement pursuant to the agreement.

第七目　株主提案の場合における記載事項

Division 7 Particulars Stated in Shareholder Proposals

第九十三条議案が株主の提出に係るものである場合には、株主総会参考書類には、次に掲げる事項（第三号から第五号までに掲げる事項が株主総会参考書類にその全部を記載することが適切でない程度の多数の文字、記号その他のものをもって構成されている場合（株式会社がその全部を記載することが適切であるものとして定めた分量を超える場合を含む。）にあっては、当該事項の概要）を記載しなければならない。

Article 93(1)If a proposal is related to a submission by a shareholder, the reference documents for the shareholders meeting must state the following (if the particulars set forth in items (iii) through (v) are composed of a large number of characters, marks, or other script such that stating their entirety in reference documents for a shareholders meeting is not appropriate (including cases where the amount prescribed as appropriate for stating the entirety by the stock company is exceeded), a summary of the particulars):

一議案が株主の提出に係るものである旨

(i)the fact that the proposal relates to a submission by a shareholder;

二議案に対する取締役（取締役会設置会社である場合にあっては、取締役会）の意見があるときは、その意見の内容

(ii)if a director (in the case of a company with board of directors, the board of directors) has an opinion with respect to a proposal, a summary of the content of that opinion;

三株主が法第三百五条第一項の規定による請求に際して提案の理由（当該提案の理由が明らかに虚偽である場合又は専ら人の名誉を侵害し、若しくは侮辱する目的によるものと認められる場合における当該提案の理由を除く。）を株式会社に対して通知したときは、その理由

(iii)if a shareholder notified a stock company of a reason for the proposal at a request under Article 305, paragraph (1) of the Act (excluding cases in which the reason for the proposal is clearly false or is recognized as for the purpose of merely damaging the reputation of or insulting a person), that reason;

四議案が次のイからホまでに掲げる者の選任に関するものである場合において、株主が法第三百五条第一項の規定による請求に際して当該イからホまでに定める事項（当該事項が明らかに虚偽である場合における当該事項を除く。）を株式会社に対して通知したときは、その内容

(iv)if a proposal is on the election of one of the persons set forth in (a) through (e) below, when the shareholder has notified the stock company of the particulars prescribed in (a) through (e) at the request under Article 305, paragraph (1) of the Act (excluding the particulars if those particulars are clearly false), the content of these particulars:

イ取締役（株式会社が監査等委員会設置会社である場合にあっては、監査等委員である取締役を除く。）　第七十四条に規定する事項

(a)director (if the stock company is a company with audit and supervisory committee, excluding directors who are audit and supervisory committee members): the particulars as provided in Article 74;

ロ監査等委員である取締役　第七十四条の三に規定する事項

(b)director who is an audit and supervisory committee member: the particulars as provided in Article 74-3;

ハ会計参与　第七十五条に規定する事項

(c)accounting advisor: the particulars as provided in Article 75;

ニ監査役　第七十六条に規定する事項

(d)company auditor: the particulars as provided in Article 76;

ホ会計監査人　第七十七条に規定する事項

(e)financial auditor: the particulars as provided in Article 77;

五議案が次のイ又はロに掲げる事項に関するものである場合において、株主が法第三百五条第一項の規定による請求に際して当該イ又はロに定める事項（当該事項が明らかに虚偽である場合における当該事項を除く。）を株式会社に対して通知したときは、その内容

(v)if a proposal is on particulars set forth in (a) or (b) below, and the shareholder has notified the stock company of the particulars prescribed therein at the request under Article 305, paragraph (1) of the Act (excluding the particulars if they are clearly false), the content of these particulars:

イ全部取得条項付種類株式の取得　第八十五条の二に規定する事項

(a)acquisition of shares subject to class-wide call: the particulars as provided in Article 85-2;

ロ株式の併合　第八十五条の三に規定する事項

(b)consolidation of shares: the particulars as provided in Article 85-3.

２二以上の株主から同一の趣旨の議案が提出されている場合には、株主総会参考書類には、その議案及びこれに対する取締役（取締役会設置会社である場合にあっては、取締役会）の意見の内容は、各別に記載することを要しない。ただし、二以上の株主から同一の趣旨の提案があった旨を記載しなければならない。

(2)If two or more shareholders have submitted a proposal with the same purpose, the reference documents for the shareholders meeting need not separately state that proposal and the content of the opinions of directors (in the case of a company with board of directors, the board of directors) on the proposals; provided, however, that the fact that two or more shareholders have submitted proposals with the same purpose must be stated.

３二以上の株主から同一の趣旨の提案の理由が提出されている場合には、株主総会参考書類には、その提案の理由は、各別に記載することを要しない。

(3)If reasons have been submitted by two or more shareholders for proposals with the same purpose, the reference documents for the shareholders meeting need not separately state the reasons for those proposals.

第八目　株主総会参考書類の記載の特則

Division 8 Special Provisions on Statements in Reference Documents for Shareholders Meetings

第九十四条株主総会参考書類に記載すべき事項（次に掲げるものを除く。）に係る情報を、当該株主総会に係る招集通知を発出する時から当該株主総会の日から三箇月が経過する日までの間、継続して電磁的方法により株主が提供を受けることができる状態に置く措置（第二百二十二条第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置（公衆の用に供する電気通信回線に接続することにより、その記録媒体のうち自動公衆送信の用に供する部分に記録され、又は当該装置に入力される情報を自動公衆送信する機能を有する装置をいう。以下同じ。）を使用する方法によって行われるものに限る。第三項において同じ。）をとる場合には、当該事項は、当該事項を記載した株主総会参考書類を株主に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。

Article 94(1)If measures are taken to make information in relation to particulars stated in reference documents for a shareholders meeting (excluding the particulars set forth below) available for provision to shareholders continuously by electronic or magnetic means from the time of dispatch of the notice of convocation in relation to the relevant shareholders meeting until the date on which three months have elapsed from the date of the shareholders meeting (of the methods set forth in Article 222, paragraph (1), item (i), (b), limited to those performed by a method using an automatic public transmission server (meaning an apparatus that has the function to automatically publicly transmit information recorded on the part for automatic public transmission use, among the recording media thereof, or input to the apparatus, by being connected to a telecommunications line for public use; the same applies hereinafter) connected to the internet; the same applies in paragraph (3)), the particulars are deemed to have been provided to shareholders in the reference documents for the shareholders meeting in which the particulars are stated; provided, however, this is limited to cases where the articles of incorporation contain provisions for taking the measures of this paragraph:

一議案

(i)proposals;

二第百三十三条第三項第一号に掲げる事項を株主総会参考書類に記載することとしている場合における当該事項

(ii)the particulars if the particulars set forth in Article 133, paragraph (3), item (i) of the Act are stated in reference documents for a shareholders meeting;

三次項の規定により株主総会参考書類に記載すべき事項

(iii)particulars stated in reference documents for a shareholders meeting pursuant to the provisions of the following paragraph;

四株主総会参考書類に記載すべき事項（前各号に掲げるものを除く。）につきこの項の措置をとることについて監査役、監査等委員会又は監査委員会が異議を述べている場合における当該事項

(iv)particulars if the company auditor, audit and supervisory committee, or audit committee states an objection with regard to taking the measures of this paragraph with respect to particulars stated in reference documents for a shareholders meeting (excluding the particulars set forth in the preceding items).

２前項の場合には、株主に対して提供する株主総会参考書類に、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを記載しなければならない。

(2)In the case of the preceding paragraph, the reference documents for a shareholders meeting provided to shareholders must state the codes, including characters and marks or combinations thereof, for identifying on the internet the relevant part of the automatic public transmission server utilized in the measures of that paragraph that was used for the purposes of undertaking the measures that allow the receiver of information to inspect the contents of the information and record the information in files stored in a computer through direct input into the computer used by the person.

３第一項の規定は、同項各号に掲げる事項に係る情報についても、電磁的方法により株主が提供を受けることができる状態に置く措置をとることを妨げるものではない。

(3)The provisions of paragraph (1) do not preclude taking measures to also make information in relation to the particulars set forth in the items of that paragraph available for provision to shareholders by electronic or magnetic means.

第三款　種類株主総会

Subsection 3 General Meetings of Class Shareholders

第九十五条次の各号に掲げる規定は、当該各号に定めるものについて準用する。

Article 95The following provisions apply mutatis mutandis pursuant to the particulars prescribed in each item:

一第六十三条（第一号を除く。）　法第三百二十五条において準用する法第二百九十八条第一項第五号に規定する法務省令で定める事項

(i)Article 63 (excluding item (i)): the particulars prescribed by Ministry of Justice Order as provided in Article 298, paragraph (1), item (v) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

二第六十四条　法第三百二十五条において準用する法第二百九十八条第二項に規定する法務省令で定めるもの

(ii)Article 64: the particulars prescribed by Ministry of Justice Order as provided in Article 298, paragraph (2) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

三第六十五条及び前款　種類株主総会の株主総会参考書類

(iii)Article 65 and the preceding Subsection: reference documents for the general meeting of class shareholders;

四第六十六条　種類株主総会の議決権行使書面

(iv)Article 66: voting forms for a general meeting of class shareholders;

五第六十七条　法第三百二十五条において準用する法第三百八条第一項に規定する法務省令で定める株主

(v)Article 67: the shareholders prescribed by Ministry of Justice Order as provided in Article 308, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

六第六十九条　法第三百二十五条において準用する法第三百十一条第一項に規定する法務省令で定める時

(vi)Article 69: the time prescribed by Ministry of Justice Order as provided in Article 311, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

七第七十条　法第三百二十五条において準用する法第三百十二条第一項に規定する法務省令で定める時

(vii)Article 70: the time prescribed by Ministry of Justice Order as provided in Article 312, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

八第七十一条　法第三百二十五条において準用する法第三百十四条に規定する法務省令で定める場合

(viii)Article 71: the cases prescribed by Ministry of Justice Order as provided in Article 314 of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

九第七十二条　法第三百二十五条において準用する法第三百十八条第一項の規定による議事録の作成

(ix)Article 72:the preparation of minutes under Article 318, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act.

第四款　電子提供措置

Subsection 4 Measures for Electronic Provision

（電子提供措置）

(Measures for Electronic Provision)

第九十五条の二法第三百二十五条の二に規定する法務省令で定めるものは、第二百二十二条第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置を使用するものによる措置とする。

Article 95-2The measure prescribed by Ministry of Justice Order as provided in Article 325-2 of the Act is a measure taken by means of using an automatic public transmission server connected to the internet, from among the means set forth in Article 222, paragraph (1), item (i), (b).

（電子提供措置をとる場合における招集通知の記載事項）

(Particulars to Be Stated in the Notice of Convocation in the Case of Taking Measures for Electronic Provision)

第九十五条の三法第三百二十五条の四第二項第三号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 95-3(1)The particulars prescribed by Ministry of Justice Order as provided in Article 325-4, paragraph (2), item (iii) of the Act are as follows:

一電子提供措置をとっているときは、電子提供措置をとるために使用する自動公衆送信装置のうち当該電子提供措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものその他の当該者が当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録するために必要な事項

(i)if measures for electronic provision is taken, the codes, including characters and marks or combinations thereof, for identifying on the internet the part of the automatic public transmission server used for measures for electronic provision that is used for the purpose of taking measures for electronic provision, which allow the receiver of information to inspect the contents of the information and record the information in files stored in a computer through direct input into the computer used by the receiver, and other particulars necessary for that person to inspect the contents of the information and record the information in files stored in the computer;

二法第三百二十五条の三第三項に規定する場合には、同項の手続であって、金融商品取引法施行令（昭和四十年政令第三百二十一号）第十四条の十二の規定によりインターネットを利用して公衆の縦覧に供されるものをインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧することができるものその他の当該者が当該情報の内容を閲覧するために必要な事項

(ii)in the case as provided in Article 325-3, paragraph (3) of the Act, the codes, including characters and marks or combinations thereof, for identifying on the internet the particulars that are made available for public inspection via the internet pursuant to Article 14-12 of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965) in the procedure referred to in that paragraph, which allow the receiver of information to inspect the contents of the information through direct input into the computer used by the receiver, and other particulars necessary for that person to inspect the contents of the information.

２法第三百二十五条の七において読み替えて準用する法第三百二十五条の四第二項第三号に規定する法務省令で定める事項は、前項第一号に掲げる事項とする。

(2)The particulars prescribed by Ministry of Justice Order as provided in Article 325-4, paragraph (2), item (iii) of the Act as applied mutatis mutandis pursuant to Article 325-7 of the Act following the deemed replacement of terms are the particulars set forth in item (i) of the preceding paragraph.

（電子提供措置事項記載書面に記載することを要しない事項）

(Particulars that Need Not Be Stated in the Document Stating the Matters Subject to Measures for Electronic Provision)

第九十五条の四法第三百二十五条の五第三項に規定する法務省令で定めるものは、次に掲げるものとする。

Article 95-4(1)Those prescribed by Ministry of Justice Order as provided in Article 325-5, paragraph (3) of the Act are as follows:

一株主総会参考書類に記載すべき事項（次に掲げるものを除く。）

(i)the particulars to be stated in the reference documents for a shareholder meeting (excluding the following):

イ議案

(a)proposals;

ロ株主総会参考書類に記載すべき事項（イに掲げるものを除く。）につき電子提供措置事項記載書面に記載しないことについて監査役、監査等委員会又は監査委員会が異議を述べている場合における当該事項

(b)if the company auditor, audit and supervisory committee, or audit committee states an objection with regard to not stating, in the document stating the matters subject to measures for electronic provision, any of the particulars to be stated in the reference documents for a shareholder meeting (excluding those set forth in (a)), those particulars;

二事業報告（法第四百三十七条に規定する事業報告をいう。以下この号において同じ。）に記載され、又は記録された事項（次に掲げるものを除く。）

(ii)the particulars stated or recorded in the business report (meaning the business report prescribed in Article 437 of the Act; hereinafter the same applies in this item) (excluding the following):

イ第百二十条第一項第五号及び第七号並びに第百二十一条第一号、第二号及び第四号から第六号の三までに掲げる事項

(a)the particulars set forth in Article 120, paragraph (1), items (v) and (vii), and Article 121, items (i) and (ii), and (iv) through (vi)-3;

ロ事業報告に記載され、又は記録された事項（イに掲げるものを除く。）につき電子提供措置事項記載書面に記載しないことについて監査役、監査等委員会又は監査委員会が異議を述べている場合における当該事項

(b)if the company auditor, audit and supervisory committee, or audit committee states an objection with regard to not stating, in the document stating the matters subject to measures for electronic provision, any of the particulars to be stated or recorded in the business report (excluding those set forth in (a)), those particulars;

三法第四百三十七条に規定する計算書類に記載され、又は記録された事項

(iii)the particulars stated or recorded in the financial statements prescribed in Article 437 of the Act;

四法第四百四十四条第六項に規定する連結計算書類に記載され、又は記録された事項

(iv)the particulars stated or recorded in consolidated financial statements prescribed in Article 444, paragraph (6) of the Act.

２次の各号に掲げる事項の全部又は一部を電子提供措置事項記載書面に記載しないときは、取締役は、当該各号に定める事項を株主（電子提供措置事項記載書面の交付を受ける株主に限る。以下この項において同じ。）に対して通知しなければならない。

(2)In the case of not stating all or a portion of the particulars set forth in the following items in the document stating the matters subject to measures for electronic provision, the directors must notify the shareholders (limited to shareholders that receive delivery of the document stating the matters subject to measures for electronic provision; hereinafter the same applies in this paragraph) of the particulars respectively prescribed in those items:

一前項第二号に掲げる事項　監査役、監査等委員会又は監査委員会が、電子提供措置事項記載書面に記載された事項（事業報告に記載され、又は記録された事項に限る。）が監査報告を作成するに際して監査をした事業報告に記載され、又は記録された事項の一部である旨を株主に対して通知すべきことを取締役に請求したときは、その旨

(i)the particulars set forth in item (ii) of the preceding paragraph: if the company auditor, audit and supervisory committee, or audit committee requests the directors to notify the shareholders that the particulars stated in the document stating the matters subject to measures for electronic provision (limited to particulars stated or recorded in the business report) are a portion of the particulars stated or recorded in the business report audited when preparing an audit report, that fact;

二前項第三号に掲げる事項　監査役、会計監査人、監査等委員会又は監査委員会が、電子提供措置事項記載書面に記載された事項（計算書類に記載され、又は記録された事項に限る。）が監査報告又は会計監査報告を作成するに際して監査をした計算書類に記載され、又は記録された事項の一部である旨を株主に対して通知すべきことを取締役に請求したときは、その旨

(ii)the matters set forth in item (iii) of the preceding paragraph: if the company auditor, financial auditor, audit and supervisory committee, or audit committee requests the directors to notify the shareholders that the particulars stated in the document stating the matters subject to measures for electronic provision (limited to the particulars stated or recorded in financial statements) are a portion of the particulars stated or recorded in the financial statements audited when preparing an audit report or financial audit report, that fact;

三前項第四号に掲げる事項　監査役、会計監査人、監査等委員会又は監査委員会が、電子提供措置事項記載書面に記載された事項（連結計算書類に記載され、又は記録された事項に限る。）が監査報告又は会計監査報告を作成するに際して監査をした連結計算書類に記載され、又は記録された事項の一部である旨を株主に対して通知すべきことを取締役に請求したときは、その旨

(iii)the matters set forth in item (iv) of the preceding paragraph: if the company auditor, financial auditor, audit and supervisory committee, or audit committee requests the directors to notify the shareholders that the particulars stated in the document stating the matters subject to measures for electronic provision (limited to the particulars stated or recorded in consolidated financial statements) are a portion of the particulars stated or recorded in the consolidated financial statements audited when preparing an audit report or financial audit report, that fact.

第二節　会社役員の選任

Section 2 Election of Company Officers

（補欠の会社役員の選任）

(Election of Substitute Company Officers)

第九十六条法第三百二十九条第三項の規定による補欠の会社役員（執行役を除き、監査等委員会設置会社にあっては、監査等委員である取締役若しくはそれ以外の取締役又は会計参与。以下この条において同じ。）の選任については、この条の定めるところによる。

Article 96(1)The election of substitute company officers (excluding executive officers; and in the case of a company with audit and supervisory committee, the election of directors who are audit and supervisory committee members or other directors, or accounting advisors; hereinafter the same applies in this Article) under Article 329, paragraph (3) of the Act is governed by the provisions of this Article.

２法第三百二十九条第三項に規定する決議により補欠の会社役員を選任する場合には、次に掲げる事項も併せて決定しなければならない。

(2)If a substitute company officer is elected pursuant to a resolution as provided in Article 329, paragraph (3) of the Act, the following particulars must be decided together with the election:

一当該候補者が補欠の会社役員である旨

(i)the fact that the candidate is a substitute company officer;

二当該候補者を補欠の社外取締役として選任するときは、その旨

(ii)if the candidate is elected as a substitute outside director, that fact;

三当該候補者を補欠の社外監査役として選任するときは、その旨

(iii)if the candidate is elected as a substitute outside company auditor, that fact;

四当該候補者を一人又は二人以上の特定の会社役員の補欠の会社役員として選任するときは、その旨及び当該特定の会社役員の氏名（会計参与である場合にあっては、氏名又は名称）

(iv)if the candidate is elected as a substitute company officer for one special company officer or for two or more special company officers, that fact and the name of the special company officer (in the case of an accounting advisor, the name);

五同一の会社役員（二以上の会社役員の補欠として選任した場合にあっては、当該二以上の会社役員）につき二人以上の補欠の会社役員を選任するときは、当該補欠の会社役員相互間の優先順位

(v)if two or more substitute company officers are elected as substitutes for the same company officer (in the case of election as substitutes for two or more company officers, the two or more company officers), the priority order between the substitute company officers;

六補欠の会社役員について、就任前にその選任の取消しを行う場合があるときは、その旨及び取消しを行うための手続

(vi)if a rescission of the election is performed prior to a substitute company officer's assumption of the position, that fact and the procedure for performing the rescission.

３補欠の会社役員の選任に係る決議が効力を有する期間は、定款に別段の定めがある場合を除き、当該決議後最初に開催する定時株主総会の開始の時までとする。ただし、株主総会（当該補欠の会社役員を法第百八条第一項第九号に掲げる事項についての定めに従い種類株主総会の決議によって選任する場合にあっては、当該種類株主総会）の決議によってその期間を短縮することを妨げない。

(3)The period during which a resolution in relation to the election of a substitute company officer is effective is until the time of the start of the first annual shareholders meeting held after the resolution, unless otherwise as provided in the articles of incorporation; provided, however, that shortening of that period by a resolution of a shareholders meeting (in the case of election of the substitute company officer by a resolution at a general meeting of class shareholders in accordance with the provisions concerning particulars set forth in Article 108, paragraph (1), item (ix) of the Act, the general meeting of class shareholders) will not be precluded.

（累積投票による取締役の選任）

(Election of Directors by Cumulative Vote)

第九十七条法第三百四十二条第五項の規定により法務省令で定めるべき事項は、この条の定めるところによる。

Article 97(1)The particulars prescribed by Ministry of Justice Order pursuant to the provisions of Article 342, paragraph (5) of the Act are governed by the provisions of this Article.

２法第三百四十二条第一項の規定による請求があった場合には、取締役（株主総会の議長が存する場合にあっては議長、取締役及び議長が存しない場合にあっては当該請求をした株主）は、同項の株主総会における取締役（監査等委員会設置会社にあっては、監査等委員である取締役又はそれ以外の取締役。以下この条において同じ。）の選任の決議に先立ち、法第三百四十二条第三項から第五項までに規定するところにより取締役を選任することを明らかにしなければならない。

(2)If a request has been made under Article 342, paragraph (1) of the Act, a director (the chairperson of the shareholders meeting, if any; or the shareholder making the request, if no director or chairperson exists) must disclose prior to a resolution of election of directors (in the case of a company with audit and supervisory committee, directors who are audit and supervisory committees or other directors; hereinafter the same applies in this Article) at a shareholders meeting of that paragraph that directors will be elected as provided in Article 342, paragraph (3) through paragraph (5) of the Act.

３法第三百四十二条第四項の場合において、投票の同数を得た者が二人以上存することにより同条第一項の株主総会において選任する取締役の数の取締役について投票の最多数を得た者から順次取締役に選任されたものとすることができないときは、当該株主総会において選任する取締役の数以下の数であって投票の最多数を得た者から順次取締役に選任されたものとすることができる数の範囲内で、投票の最多数を得た者から順次取締役に選任されたものとする。

(3)In the case set forth in Article 342, paragraph (4) of the Act, if, in electing directors at a shareholders meeting under paragraph (1) of that Article, it is not possible to reach the number to be determined at the shareholders meeting through the election of the directors in the order of the number of votes obtained by the respective candidates due to the fact that two or more candidates have obtained the same number of votes, the number of directors can be less than the determined number, within the scope of the number to be determined through the election of the directors in the order of the number of votes obtained by the respective candidates.

４前項に規定する場合において、法第三百四十二条第一項の株主総会において選任する取締役の数から前項の規定により取締役に選任されたものとされた者の数を減じて得た数の取締役は、同条第三項及び第四項に規定するところによらないで、株主総会の決議により選任する。

(4)In the case as provided in the preceding paragraph, directors in the number obtained by subtracting the number of those regarded as having been elected as directors pursuant to the provisions of the preceding paragraph from the number of directors to be elected at a shareholders meeting under Article 342, paragraph (1) of the Act are elected by a resolution of the shareholders meeting, without complying with the provisions of paragraph (3) and paragraph (4) of that Article.

第三節　取締役

Section 3 Directors

（業務の適正を確保するための体制）

(Systems Necessary to Ensure the Properness of Operations)

第九十八条法第三百四十八条第三項第四号に規定する法務省令で定める体制は、当該株式会社における次に掲げる体制とする。

Article 98(1)The systems prescribed by Ministry of Justice Order as provided in Article 348, paragraph (3), item (iv) of the Act are the following systems of the stock company:

一当該株式会社の取締役の職務の執行に係る情報の保存及び管理に関する体制

(i)systems regarding retention and management of information in relation to the execution of the duties of a director of the stock company;

二当該株式会社の損失の危険の管理に関する規程その他の体制

(ii)rules and other systems related to management of the risk of loss of the stock company;

三当該株式会社の取締役の職務の執行が効率的に行われることを確保するための体制

(iii)systems to ensure that the execution of the duties of a director of the stock company is performed efficiently;

四当該株式会社の使用人の職務の執行が法令及び定款に適合することを確保するための体制

(iv)systems to ensure that the execution of the duties of an employee of the stock company complies with laws and regulations and the articles of incorporation;

五次に掲げる体制その他の当該株式会社並びにその親会社及び子会社から成る企業集団における業務の適正を確保するための体制

(v)the following systems and other systems to ensure proper business activities in a business group comprised of the stock company and any parent company or subsidiary companies thereof:

イ当該株式会社の子会社の取締役、執行役、業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者（ハ及びニにおいて「取締役等」という。）の職務の執行に係る事項の当該株式会社への報告に関する体制

(a)systems related to reporting of particulars regarding the execution of the duties of a director, executive officer, member who executes the business, person who is to perform the duties under Article 598, paragraph (1) of the Act, and other corporations equivalent thereto (referred to as a "director, etc." in (c) and (d)) of a subsidiary company of the stock company;

ロ当該株式会社の子会社の損失の危険の管理に関する規程その他の体制

(b)rules and other systems related to management of the risk of loss of a subsidiary company of the stock company;

ハ当該株式会社の子会社の取締役等の職務の執行が効率的に行われることを確保するための体制

(c)systems to ensure that the execution of the duties of a director, etc. of a subsidiary company of the stock company is performed efficiently;

ニ当該株式会社の子会社の取締役等及び使用人の職務の執行が法令及び定款に適合することを確保するための体制

(d)systems to ensure that the execution of the duties of a director, etc. or an employee of a subsidiary company of the stock company complies with laws and regulations and the articles of incorporation.

２取締役が二人以上ある株式会社である場合には、前項に規定する体制には、業務の決定が適正に行われることを確保するための体制を含むものとする。

(2)In the case of a stock company having two or more directors, the systems as provided in the preceding paragraph are to include systems for ensuring that business decisions are carried out properly.

３監査役設置会社以外の株式会社である場合には、第一項に規定する体制には、取締役が株主に報告すべき事項の報告をするための体制を含むものとする。

(3)In the case of a stock company other than a company with company auditor, the systems as provided in paragraph (1) are to include systems for ensuring that directors report to shareholders on particulars reported.

４監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合には、第一項に規定する体制には、次に掲げる体制を含むものとする。

(4)In the case of a company with company auditor (including stock companies the articles of incorporation of which contain provisions to the effect of limiting the scope of audits by company auditors to particulars related to accounting), the systems as provided in paragraph (1) are to include the following systems:

一当該監査役設置会社の監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する事項

(i)if a company auditor of the company with company auditor has requested that an employee be appointed to assist with the duties of the auditor, particulars related to the employee;

二前号の使用人の当該監査役設置会社の取締役からの独立性に関する事項

(ii)particulars regarding independence of the employee of the preceding item from the directors of the company with company auditor;

三当該監査役設置会社の監査役の第一号の使用人に対する指示の実効性の確保に関する事項

(iii)particulars related to ensuring the effectiveness of instructions given by a company auditor of the company with company auditor to the employee set forth in item (i);

四次に掲げる体制その他の当該監査役設置会社の監査役への報告に関する体制

(iv)the following systems and other systems related to reporting to the company auditor of the company with company auditor:

イ当該監査役設置会社の取締役及び会計参与並びに使用人が当該監査役設置会社の監査役に報告をするための体制

(a)systems for the directors, accounting advisors, and employees of the company with company auditor to report to the company auditor of the company with company auditor;

ロ当該監査役設置会社の子会社の取締役、会計参与、監査役、執行役、業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者及び使用人又はこれらの者から報告を受けた者が当該監査役設置会社の監査役に報告をするための体制

(b)systems for the directors, accounting advisors, company auditors, executive officers, members who execute the business, those who are to perform the duties of Article 598, paragraph (1) of the Act, and other corporations equivalent thereto, and employees of a subsidiary company of the company with company auditor or persons who receive reports from them to report to the company auditor of the company with company auditor;

五前号の報告をした者が当該報告をしたことを理由として不利な取扱いを受けないことを確保するための体制

(v)systems for ensuring that persons who make a report under the preceding item are not treated disadvantageously due to making the report;

六当該監査役設置会社の監査役の職務の執行について生ずる費用の前払又は償還の手続その他の当該職務の執行について生ずる費用又は債務の処理に係る方針に関する事項

(vi)particulars related to policies concerning the procedure for advance payment or reimbursement of expenses that arise with regard to execution of the duties of the company auditor of the company with company auditor or any other processing of expenses or obligations that arise with regard to execution of the duties;

七その他当該監査役設置会社の監査役の監査が実効的に行われることを確保するための体制

(vii)other systems to ensure that audits by the company auditor of the company with company auditors are performed effectively.

（取締役の報酬等のうち株式会社の募集株式について定めるべき事項）

(Particulars to Be Prescribed with Respect to Remunerations for Directors Which Are the Stock Company's Shares for Subscription)

第九十八条の二法第三百六十一条第一項第三号に規定する法務省令で定める事項は、同号の募集株式に係る次に掲げる事項とする。

Article 98-2The particulars prescribed by Ministry of Justice Order as provided in Article 361, paragraph (1), item (iii) of the Act are the following particulars relating to the shares for subscription referred to in that item:

一一定の事由が生ずるまで当該募集株式を他人に譲り渡さないことを取締役に約させることとするときは、その旨及び当該一定の事由の概要

(i)in the case of having directors promise that they will not transfer the shares for subscription to others until certain grounds arise, that fact and a summary of the certain grounds;

二一定の事由が生じたことを条件として当該募集株式を当該株式会社に無償で譲り渡すことを取締役に約させることとするときは、その旨及び当該一定の事由の概要

(ii)in the case of having directors promise that they will transfer the shares for subscription to the stock company without charge on the condition of certain grounds arising, that fact and a summary of the certain grounds;

三前二号に掲げる事項のほか、取締役に対して当該募集株式を割り当てる条件を定めるときは、その条件の概要

(iii)in the case of prescribing conditions for the allotment of the shares for subscription to directors beyond the particulars set forth in the preceding two items, a summary of those conditions.

（取締役の報酬等のうち株式会社の募集新株予約権について定めるべき事項）

(Particulars to Be Prescribed with Respect to Remunerations for Directors Which Are the Stock Company's Share Options for Subscription)

第九十八条の三法第三百六十一条第一項第四号に規定する法務省令で定める事項は、同号の募集新株予約権に係る次に掲げる事項とする。

Article 98-3The particulars prescribed by Ministry of Justice Order as provided in Article 361, paragraph (1), item (iv) of the Act are the following particulars relating to the shares for subscription referred to in that item:

一法第二百三十六条第一項第一号から第四号までに掲げる事項（同条第三項の場合には、同条第一項第一号、第三号及び第四号に掲げる事項並びに同条第三項各号に掲げる事項）

(i)the particulars set forth in Article 236, paragraph (1), items (i) through (iv) of the Act (in the case referred to in paragraph (3) of that Article, the particulars set forth in paragraph (1), items (i), (iii), and (iv) of that Article and the particulars set forth in the items of paragraph (3) of that Article);

二一定の資格を有する者が当該募集新株予約権を行使することができることとするときは、その旨及び当該一定の資格の内容の概要

(ii)if it is arranged that a person of a certain status may exercise the share options for subscription, that fact and a summary of the content of that certain status;

三前二号に掲げる事項のほか、当該募集新株予約権の行使の条件を定めるときは、その条件の概要

(iii)in the case of prescribing conditions for the exercise of the share options for subscription beyond the particulars set forth in the preceding two items, a summary of those conditions;

四法第二百三十六条第一項第六号に掲げる事項

(iv)the particulars set forth in Article 236, paragraph (1), item (vi) of the Act;

五法第二百三十六条第一項第七号に掲げる事項の内容の概要

(v)a summary of the content of the particulars set forth in Article 236, paragraph (1), item (vii) of the Act;

六取締役に対して当該募集新株予約権を割り当てる条件を定めるときは、その条件の概要

(vi)in the case of prescribing conditions for allotting the share options for subscription to directors, a summary of those conditions.

（取締役の報酬等のうち株式等と引換えにする払込みに充てるための金銭について定めるべき事項）

(Particulars to Be Prescribed With Respect to Remunerations for Directors Which Are Money to Be Appropriated to Payment in Exchange for Shares, etc.)

第九十八条の四法第三百六十一条第一項第五号イに規定する法務省令で定める事項は、同号イの募集株式に係る次に掲げる事項とする。

Article 98-4(1)The particulars prescribed by Ministry of Justice Order as provided in Article 361, paragraph (1), item (v), (a) of the Act are the following particulars relating to the shares for subscription referred to in (a) of that item:

一一定の事由が生ずるまで当該募集株式を他人に譲り渡さないことを取締役に約させることとするときは、その旨及び当該一定の事由の概要

(i)in the case of having directors promise that they will not transfer the shares for subscription to others until certain grounds arise, that fact and a summary of the certain grounds;

三前二号に掲げる事項のほか、取締役に対して当該募集株式と引換えにする払込みに充てるための金銭を交付する条件又は取締役に対して当該募集株式を割り当てる条件を定めるときは、その条件の概要

(iii)in the case of prescribing conditions for the delivery of money, to be appropriated to payment in exchange for the shares for subscription, to directors or conditions for the allotment of the shares for subscription to directors beyond the particulars set forth in the preceding two items, a summary of those conditions.

２法第三百六十一条第一項第五号ロに規定する法務省令で定める事項は、同号ロの募集新株予約権に係る次に掲げる事項とする。

(2)The particulars prescribed by Ministry of Justice Order as provided in Article 361, paragraph (1), item (v), (b) of the Act are the following particulars relating to the share options for subscription referred to in (b) of that item:

二一定の資格を有する者が当該募集新株予約権を行使することができることとするときは、その旨及び当該一定の資格の内容の概要

(ii)if it is arranged that a person of a certain status may exercise the share options for subscription, that fact and a summary of the content of that certain status;

三前二号に掲げる事項のほか、当該募集新株予約権の行使の条件を定めるときは、その条件の概要

(iii)in the case of prescribing conditions for the exercise of the share options for subscription beyond the particulars set forth in the preceding two items, a summary of those conditions;

四法第二百三十六条第一項第六号に掲げる事項

(iv)the particulars set forth in Article 236, paragraph (1), item (vi) of the Act;