第百八十六条（株式無償割当てに関する事項の決定）
Article 186Determination of Matters Concerning Allotment of Shares without Contribution
株式会社は、株式無償割当てをしようとするときは、その都度、次に掲げる事項を定めなければならない。
Whenever a stock company intends to effect the allotment of shares without contribution, it must prescribe the following matters:
株主に割り当てる株式の数（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
the number of shares the stock company will allot to shareholders (or, for a company with class shares, the classes of shares and the number of shares for each class), or the method for calculating that number;
当該株式無償割当てがその効力を生ずる日
the day when that allotment of shares without contribution becomes effective; and
if the stock company is a company with class shares, the classes of shares held by the shareholders entitled to that allotment of shares without contribution.
前項第一号に掲げる事項についての定めは、当該株式会社以外の株主（種類株式発行会社にあっては、同項第三号の種類の種類株主）の有する株式（種類株式発行会社にあっては、同項第三号の種類の株式）の数に応じて同項第一号の株式を割り当てることを内容とするものでなければならない。
The provisions regarding the matters set forth in item (i) of the preceding paragraph must stipulate that the shares under item (i) of that paragraph will be allotted in proportion to the number of shares (or, for a company with class shares, shares of the classes under item (iii) of that paragraph) held by shareholders (or, for a company with class shares, class shareholders of shares of the classes under item (iii) of that paragraph) other than that stock company.
The determination of the matters set forth in each item of paragraph (1) must be made by a resolution at a shareholders meeting (or of a board of directors meeting for a company with board of directors);provided, however, that this does not apply if it is otherwise provided in the articles of incorporation.