Section 1 Absorption-Type Company Split
第一節 吸収分割
Subsection 1 Common Provisions
第一款 通則
Article 757Conclusion of an Absorption-Type Company Split Agreement
第七百五十七条（吸収分割契約の締結）
A company (limited to a stock company or a limited liability company) may effect an absorption-type company split. In these cases, the relevant company must conclude an absorption-type company split agreement with the company which succeeds to all or part of the rights and obligations held by relevant company in connection with its business by transfer from relevant company (hereinafter referred to as the "company succeeding in the absorption-type split" in this Part).
Subsection 2 Absorption-Type Company Split Which Causes a Stock Company to Succeed to Rights and Obligations
第二款 株式会社に権利義務を承継させる吸収分割
第七百五十八条（株式会社に権利義務を承継させる吸収分割契約）
If a company effects an absorption-type company split, and the company succeeding in the absorption-type split is a stock company, it must prescribe the following matters in the absorption-type company split agreement:
the trade name and address of the company effecting the absorption-type company split (hereinafter referred to as the "company splitting in the absorption-type split" in this Part) and the stock company that constitutes the company succeeding in the absorption-type split (hereinafter referred to as the "stock company succeeding in the absorption-type split" in this Part);
matters concerning the assets, obligations, employment agreements, and any other rights and obligations that the stock company succeeding in the absorption-type split succeeds to by transfer from the company splitting in the absorption-type split through the absorption-type split (excluding obligations related to shares of the company splitting in the absorption-type split that is a stock company (hereinafter referred to as the "stock company splitting in the absorption-type split" in this Part) and of the stock company succeeding in the absorption-type split and to share options of the stock company splitting in the absorption-type split);
吸収分割承継株式会社が吸収分割により吸収分割会社から承継する資産、債務、雇用契約その他の権利義務（株式会社である吸収分割会社（以下この編において「吸収分割株式会社」という。）及び吸収分割承継株式会社の株式並びに吸収分割株式会社の新株予約権に係る義務を除く。）に関する事項
when the stock company succeeding in the absorption-type split succeeds to shares of the stock company splitting in the absorption-type split or of the stock company succeeding in the absorption-type split through the absorption-type company split, matters concerning relevant shares;
吸収分割により吸収分割株式会社又は吸収分割承継株式会社の株式を吸収分割承継株式会社に承継させるときは、当該株式に関する事項
if the stock company succeeding in the absorption-type split is to deliver to the company splitting in the absorption-type split monies, etc. in lieu of all or part of the rights and obligations in connection with the business thereof when effecting the absorption-type company split, the following matters concerning relevant monies, etc.:
吸収分割承継株式会社が吸収分割に際して吸収分割会社に対してその事業に関する権利義務の全部又は一部に代わる金銭等を交付するときは、当該金銭等についての次に掲げる事項
if relevant monies, etc. are shares of the stock company succeeding in the absorption-type split, the description of the number of relevant shares (or, for a company with class shares, the classes of the shares and the number of the shares for each class) or the method for calculating the numbers, and matters concerning the amount of the stated capital and capital reserves of the stock company succeeding in the absorption-type split;
当該金銭等が吸収分割承継株式会社の株式であるときは、当該株式の数（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）又はその数の算定方法並びに当該吸収分割承継株式会社の資本金及び準備金の額に関する事項
if relevant monies, etc. are bonds of the stock company succeeding in the absorption-type split (excluding those concerning bonds with share options), the description of the classes of relevant bonds and the total amount for each class of bonds, or the method for calculating that total amount;
当該金銭等が吸収分割承継株式会社の社債（新株予約権付社債についてのものを除く。）であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
if relevant monies, etc. are stock options of the stock company succeeding in the absorption-type split (excluding those attached to bonds with share options), the description of the features and number of relevant share options, or the method for calculating the number;
当該金銭等が吸収分割承継株式会社の新株予約権（新株予約権付社債に付されたものを除く。）であるときは、当該新株予約権の内容及び数又はその算定方法
if relevant monies, etc. are bonds with share options of the stock company succeeding in the absorption-type split, the matters prescribed in (b) concerning relevant bonds with share options and the matters prescribed in (c) concerning the share options attached to relevant bonds with share options; and
当該金銭等が吸収分割承継株式会社の新株予約権付社債であるときは、当該新株予約権付社債についてのロに規定する事項及び当該新株予約権付社債に付された新株予約権についてのハに規定する事項
if relevant monies, etc. are property other than shares, etc. of the stock company succeeding in the absorption-type split, the description of the features and number or amount of relevant property, or the method for calculating the number or amount;
当該金銭等が吸収分割承継株式会社の株式等以外の財産であるときは、当該財産の内容及び数若しくは額又はこれらの算定方法
if the stock company succeeding in the absorption-type split is to deliver to holders of share options of the stock company splitting in the absorption-type split share options of the stock company succeeding in the absorption-type split in lieu of relevant share options at the time of the absorption-type company split, the following matters concerning relevant share options:
吸収分割承継株式会社が吸収分割に際して吸収分割株式会社の新株予約権の新株予約権者に対して当該新株予約権に代わる当該吸収分割承継株式会社の新株予約権を交付するときは、当該新株予約権についての次に掲げる事項
the description of the features of the share options (hereinafter referred to as "share options under absorption-type company split agreement" in this Part) held by holders of share options of the stock company splitting in the absorption-type split who receive delivery of share options of the stock company succeeding in the absorption-type split;
当該吸収分割承継株式会社の新株予約権の交付を受ける吸収分割株式会社の新株予約権の新株予約権者の有する新株予約権（以下この編において「吸収分割契約新株予約権」という。）の内容
the description of the features and number of share options of the stock company succeeding in the absorption-type split to be delivered to holders of share options under absorption-type company split agreement, or the method for calculating the number; and
吸収分割契約新株予約権の新株予約権者に対して交付する吸収分割承継株式会社の新株予約権の内容及び数又はその算定方法
if share options under absorption-type company split agreement are share options attached to bonds with share options, a statement to the effect that the stock company succeeding in the absorption-type split will succeed to the obligations relating to bonds regarding the bonds with share options and the description of the classes of the bonds subject to relevant succession and the total amount for each class of bonds, or the method for calculating that total amount;
吸収分割契約新株予約権が新株予約権付社債に付された新株予約権であるときは、吸収分割承継株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
in the case prescribed in the preceding item, matters concerning allotment of the share options of the stock company succeeding in the absorption-type split set forth in that item to holders of share options under absorption-type company split agreement;
前号に規定する場合には、吸収分割契約新株予約権の新株予約権者に対する同号の吸収分割承継株式会社の新株予約権の割当てに関する事項
the day on which the absorption-type company split becomes effective (hereinafter referred to as the "effective day" in this Section);
吸収分割がその効力を生ずる日（以下この節において「効力発生日」という。）
if the stock company splitting in the absorption-type split conducts any one of the following acts on the effective day, a statement to that effect:
acquisition of shares under the provisions of Article 171, paragraph (1) (limited to the case where the consideration for acquisition prescribed in item (i) of that paragraph is only the shares of the stock company succeeding in the absorption-type split (excluding shares that had been held by the stock company splitting in the absorption-type split prior to effecting the absorption-type company split, and including shares prescribed by Ministry of Justice Order as those equivalent to shares of the stock company succeeding in the absorption-type split; the same applies in (b))); or
payment of dividends of surplus (limited to the case where the dividend property is only the shares of the stock company succeeding in the absorption-type split).
剰余金の配当（配当財産が吸収分割承継株式会社の株式のみであるものに限る。）
第七百五十九条（株式会社に権利義務を承継させる吸収分割の効力の発生等）
A stock company succeeding in an absorption-type split succeeds to the rights and obligations of the company splitting in the absorption-type split, in accordance with the provisions of the absorption-type company split agreement, on the effective day.
吸収分割承継株式会社は、効力発生日に、吸収分割契約の定めに従い、吸収分割会社の権利義務を承継する。
Notwithstanding the provisions of the preceding paragraph, if a creditor of the company splitting in the absorption-type split who is able to state an objection pursuant to the provisions of Article 789, paragraph (1), item (ii) (including the case where it is applied mutatis mutandis pursuant to Article 793, paragraph (2); the same applies in the following paragraph) and who has not received the separate notice set forth in Article 789, paragraph (2) (excluding item (iii) and including the case where it is applied mutatis mutandis pursuant to Article 793, paragraph (2); the same applies in the following paragraph) (in the cases prescribed in Article 789, paragraph (3) (including the case where it is applied mutatis mutandis pursuant to Article 793, paragraph (2)), limited to one who is a creditor of the obligation caused by a tort; the same applies in the following paragraph), may request the company splitting in the absorption-type split to perform the obligations to the extent of the value of property held by the company splitting in the absorption-type split on the effective day, even if relevant creditor is not allowed, under the absorption-type company split agreement, to request the company splitting in the absorption-type split to perform the obligations after the absorption-type company split.
前項の規定にかかわらず、第七百八十九条第一項第二号（第七百九十三条第二項において準用する場合を含む。次項において同じ。）の規定により異議を述べることができる吸収分割会社の債権者であって、第七百八十九条第二項（第三号を除き、第七百九十三条第二項において準用する場合を含む。次項において同じ。）の各別の催告を受けなかったもの（第七百八十九条第三項（第七百九十三条第二項において準用する場合を含む。）に規定する場合にあっては、不法行為によって生じた債務の債権者であるものに限る。次項において同じ。）は、吸収分割契約において吸収分割後に吸収分割会社に対して債務の履行を請求することができないものとされているときであっても、吸収分割会社に対して、吸収分割会社が効力発生日に有していた財産の価額を限度として、当該債務の履行を請求することができる。
Notwithstanding the provisions of paragraph (1), if a creditor of the company splitting in the absorption-type split who is able to state an objection pursuant to the provisions of Article 789, paragraph (1), item (ii) of and who has not received the separate notice set forth in paragraph (2) of that Article, may request the stock company succeeding in the absorption-type split to perform the obligations to the extent of the value of property to which it has succeeded, even if relevant creditor is not allowed, under the absorption-type company split agreement, to request the stock company succeeding in the absorption-type split to perform the obligations after the absorption-type company split.
第一項の規定にかかわらず、第七百八十九条第一項第二号の規定により異議を述べることができる吸収分割会社の債権者であって、同条第二項の各別の催告を受けなかったものは、吸収分割契約において吸収分割後に吸収分割承継株式会社に対して債務の履行を請求することができないものとされているときであっても、吸収分割承継株式会社に対して、承継した財産の価額を限度として、当該債務の履行を請求することができる。
Notwithstanding the provisions of paragraph (1), if a company splitting in the absorption-type split implemented the absorption-type company split with the knowledge that it would harm creditors (hereinafter in this Article referred to as "remaining creditors") of the obligation that would not be succeeded to a stock company succeeding in the absorption-type split, the remaining creditors may request the performance of the obligation from the stock company succeeding in the absorption-type split to the extent of the value of property to which it has succeeded; provided, however, that this does not apply if the stock company succeeding in the absorption-type split did not know that it would harm remaining creditors when the absorption-type split became effective.
第一項の規定にかかわらず、吸収分割会社が吸収分割承継株式会社に承継されない債務の債権者（以下この条において「残存債権者」という。）を害することを知って吸収分割をした場合には、残存債権者は、吸収分割承継株式会社に対して、承継した財産の価額を限度として、当該債務の履行を請求することができる。ただし、吸収分割承継株式会社が吸収分割の効力が生じた時において残存債権者を害することを知らなかったときは、この限りでない。
The provisions of the preceding paragraph do not apply to cases where there are provisions on the matters set forth in item (viii) of the preceding Article.
If a stock company succeeding in the absorption-type split is liable to perform the obligation set forth in paragraph (4) pursuant to the provisions of the same paragraph, the liabilities are extinguished in relation to a remaining creditor who does not demand the performance or does not give an advance notice of the demand within two years from when the remaining creditor comes to know that the company splitting in the absorption-type split implemented the absorption-type company split with the knowledge that it would harm remaining creditors, when that period elapses. The same applies when ten years elapses from the effective day.
When an order of commencement of bankruptcy proceedings, order of commencement of rehabilitation proceedings, or order of commencement of reorganization proceedings is made with regard to a company splitting in the absorption-type split, remaining creditors may not exercise the right to make a request pursuant to the provisions of paragraph (4) from a stock company succeeding in the absorption-type split.
吸収分割会社について破産手続開始の決定、再生手続開始の決定又は更生手続開始の決定があったときは、残存債権者は、吸収分割承継株式会社に対して第四項の規定による請求をする権利を行使することができない。
In the cases set forth in the following items, the company splitting in an absorption-type split becomes the persons specified in each of those items, in accordance with the provisions of the absorption-type company split agreement, on the effective day:
if there are provisions on the matters set forth in item (iv), (a) of the preceding Article:the holders of shares referred to in (a) of that item;
if there are provisions on the matters set forth in item (iv), (b) of the preceding Article:the holders of bonds referred to in (b) of that item;
if there are provisions on the matters set forth in item (iv), (c) of the preceding Article:the holders of share options referred to in (c) of that item; or
if there are provisions on the matters set forth in item (iv), (d) of the preceding Article:the holders of bonds constituting bonds with share options referred to in (d) of that item, and holders of the share options attached to those bonds.
In the case prescribed in item (v) of the preceding Article, the share options under absorption-type company split agreement are extinguished and holders of the share options under absorption-type company split agreement become holders of the share options of the stock company succeeding in the absorption-type split set forth in item (v), (b) of that Article, in accordance with the provisions on the matters set forth in item (vi) of that Article, on the effective day.
前条第五号に規定する場合には、効力発生日に、吸収分割契約新株予約権は、消滅し、当該吸収分割契約新株予約権の新株予約権者は、同条第六号に掲げる事項についての定めに従い、同条第五号ロの吸収分割承継株式会社の新株予約権の新株予約権者となる。
The provisions of the preceding paragraphs do not apply if procedures under the provisions of Article 789 (excluding paragraph (1), item (iii) and paragraph (2), item (iii), and including the case where it is applied mutatis mutandis pursuant to Article 793, paragraph (2)) or Article 799 are not completed yet or where the absorption-type company split is cancelled.
Subsection 3 Absorption-Type Company Split Which Causes a Membership Company to Succeed to Rights and Obligations
第三款 持分会社に権利義務を承継させる吸収分割
第七百六十条（持分会社に権利義務を承継させる吸収分割契約）
If a company effects an absorption-type company split, if the company succeeding in the absorption-type split is a membership company, it must prescribe the following matters in the absorption-type company split agreement:
the trade name and address of the company splitting in the absorption-type split and the membership company that constitutes the company succeeding in the absorption-type split (hereinafter referred to as the "membership company succeeding in the absorption-type split" in this Section);
matters concerning the assets, obligations, employment agreements, and any other rights and obligations that the membership company succeeding in the absorption-type split succeeds to by transfer from the company splitting in the absorption-type split through the absorption-type company split (excluding obligations related to shares of the stock company splitting in the absorption-type split);
吸収分割承継持分会社が吸収分割により吸収分割会社から承継する資産、債務、雇用契約その他の権利義務（吸収分割株式会社の株式及び新株予約権に係る義務を除く。）に関する事項
when the membership company succeeding in the absorption-type split succeeds to shares of the stock company splitting in the absorption-type split through the absorption-type company split, matters concerning relevant shares;
吸収分割により吸収分割株式会社の株式を吸収分割承継持分会社に承継させるときは、当該株式に関する事項
if the company splitting in the absorption-type split is to become a member of the membership company succeeding in the absorption-type split when effecting the absorption-type company split, the matters provided for in (a) through (c) below for the categories of membership company succeeding in the absorption-type split set forth respectively therein:
吸収分割会社が吸収分割に際して吸収分割承継持分会社の社員となるときは、次のイからハまでに掲げる吸収分割承継持分会社の区分に応じ、当該イからハまでに定める事項
general partnership company:the name and address of the member and the value of the contribution by the member;
合名会社 当該社員の氏名又は名称及び住所並びに出資の価額
limited partnership company:the name and address of the member, whether the member is a member with unlimited liability or a member with limited liability, and the value of the contribution by the member; or
合資会社 当該社員の氏名又は名称及び住所、当該社員が無限責任社員又は有限責任社員のいずれであるかの別並びに当該社員の出資の価額
limited liability company:the name and address of the member and the value of the contribution by the member;
合同会社 当該社員の氏名又は名称及び住所並びに出資の価額
if the membership company succeeding in the absorption-type split is to deliver to the company splitting in the absorption-type split monies, etc. (excluding the equity interests of the membership company succeeding in the absorption-type split) in lieu of all or part of the rights and obligations in connection with the business thereof when effecting the absorption-type company split, the following matters concerning relevant monies, etc.:
吸収分割承継持分会社が吸収分割に際して吸収分割会社に対してその事業に関する権利義務の全部又は一部に代わる金銭等（吸収分割承継持分会社の持分を除く。）を交付するときは、当該金銭等についての次に掲げる事項
if relevant monies, etc. are bonds of the membership company succeeding in the absorption-type split, the description of the classes of relevant bonds and the total amount for each class of bonds, or the method for calculating that total amount; or
当該金銭等が吸収分割承継持分会社の社債であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
if relevant monies, etc. are property other than bonds of the membership company succeeding in the absorption-type split, the description of the features and number or amount of relevant property, or the method for calculating the number or amount;
当該金銭等が吸収分割承継持分会社の社債以外の財産であるときは、当該財産の内容及び数若しくは額又はこれらの算定方法
the effective day;
if the stock company splitting in the absorption-type split conducts any one of the following acts on the effective day, a statement to that effect:
acquisition of shares under the provisions of Article 171, paragraph (1) (limited to the case where the consideration for acquisition prescribed in item (i) of that paragraph is only equity interests of the membership company succeeding in the absorption-type split (excluding equity interests that had been held by the stock company splitting in the absorption-type split prior to effecting the absorption-type company split, and including shares prescribed by Ministry of Justice Order as those equivalent to equity interests of the membership company succeeding in the absorption-type split; the same applies in (b))); or
payment of dividends of surplus (limited to the case where the dividend property is only equity interests of the membership company succeeding in the absorption-type split).
剰余金の配当（配当財産が吸収分割承継持分会社の持分のみであるものに限る。）