株式会社は、株式の分割をすることができる。
A stock company may split its shares.
株式会社は、株式の分割をしようとするときは、その都度、株主総会（取締役会設置会社にあっては、取締役会）の決議によって、次に掲げる事項を定めなければならない。
Whenever a stock company intends to split its shares, it must prescribe the following matters by a resolution at a shareholders meeting (or at a board of directors meeting for a company with board of directors):
the ratio of the total number of shares after the increase as a result of the share split to the total number of issued shares (or, for a company with class shares, issued shares of the classes under item (iii)) immediately before the share split, and the record date relating to that share split;
株式の分割がその効力を生ずる日
the day when the share split will become effective;
株式会社が種類株式発行会社である場合には、分割する株式の種類
if the stock company is a company with class shares, the classes of the shares it splits.