株式会社が新株予約権を発行するときは、次に掲げる事項を当該新株予約権の内容としなければならない。
If a stock company issues share options, the features of the share options must consist of the following matters:
the number of the shares underlying the share options (or, for a company with class shares, the classes of the shares and the number of shares for each class), or the method for calculating that number;
当該新株予約権の行使に際して出資される財産の価額又はその算定方法
the value of the property to be contributed when relevant share options are exercised or the method for calculating that value;
金銭以外の財産を当該新株予約権の行使に際してする出資の目的とするときは、その旨並びに当該財産の内容及び価額
if property other than monies will be the subject of the contribution when share options are exercised, a statement to that effect and the description and value of that property;
当該新株予約権を行使することができる期間
the period during which relevant share options can be exercised;
当該新株予約権の行使により株式を発行する場合における増加する資本金及び資本準備金に関する事項
matters regarding the capital and capital reserves that will be increased if shares will be issued as a result of the exercise of relevant share options;
譲渡による当該新株予約権の取得について当該株式会社の承認を要することとするときは、その旨
if it is arranged that the approval of relevant stock company will be required for the acquisition of relevant share options by transfer, a statement to that effect;
当該新株予約権について、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とするときは、次に掲げる事項
if it is arranged that relevant stock company may acquire relevant share options on condition of certain grounds arising, the following matters:
一定の事由が生じた日に当該株式会社がその新株予約権を取得する旨及びその事由
a statement that relevant stock company may acquire its share options on the day when certain grounds arise, and of those grounds;
当該株式会社が別に定める日が到来することをもってイの事由とするときは、その旨
if it is arranged that the grounds referred to in (a) will arise as at the arrival of a day to be separately prescribed by relevant stock company, a statement of the arrangement;
イの事由が生じた日にイの新株予約権の一部を取得することとするときは、その旨及び取得する新株予約権の一部の決定の方法
if it is arranged that a portion of the share options referred to in (a) may be acquired on the day the grounds referred to in (a) arise, a statement of relevant arrangement and of the method for determining the portion of the share options to be acquired;
if shares in relevant stock company are delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), the number of relevant shares (or, for a company with class shares, the classes of the shares and the number of shares for each class), or the method for calculating that number;
イの新株予約権を取得するのと引換えに当該新株予約権の新株予約権者に対して当該株式会社の社債（新株予約権付社債についてのものを除く。）を交付するときは、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 bonds of relevant stock company (other than those on bonds with share option) are delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), 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;
イの新株予約権を取得するのと引換えに当該新株予約権の新株予約権者に対して当該株式会社の他の新株予約権（新株予約権付社債に付されたものを除く。）を交付するときは、当該他の新株予約権の内容及び数又はその算定方法
if other share options of relevant stock company (other than those attached to bonds with share option) are delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), the feature and number of relevant other share options, or the method for calculating that number;
イの新株予約権を取得するのと引換えに当該新株予約権の新株予約権者に対して当該株式会社の新株予約権付社債を交付するときは、当該新株予約権付社債についてのホ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ヘに規定する事項
if bonds with share option of relevant stock company are delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), the matters prescribed in (e) for relevant bonds with share option, and the matters prescribed in (f) for the share options attached to relevant bonds with share option;
if property other than share options, etc. of relevant stock company is delivered to the holders of relevant share options in exchange for the acquisition of the share options referred to in (a), a description of the features and number or amount of relevant property, or the method for calculating that number or amount;
当該株式会社が次のイからホまでに掲げる行為をする場合において、当該新株予約権の新株予約権者に当該イからホまでに定める株式会社の新株予約権を交付することとするときは、その旨及びその条件
if it is arranged that if relevant stock company carries out acts set forth in (a) through (e) below, the share options of the stock company provided for in (a) through (e) is to be delivered to the holders of relevant share options, a statement to that effect and of the conditions of the same:
合併（合併により当該株式会社が消滅する場合に限る。） 合併後存続する株式会社又は合併により設立する株式会社
merger (but only if the stock company disappears in the merger):the stock company that survives the merger or the stock company incorporated as a result of the merger;
吸収分割 吸収分割をする株式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を承継する株式会社
absorption-type company split:the stock company which succeeds, in whole or in part, to any rights and obligations that a stock company effecting an absorption-type company split holds in connection with its business;
新設分割 新設分割により設立する株式会社
incorporation-type company split:the stock company that is incorporated in the incorporation-type company split;
share exchange:the stock company that acquires all of the issued shares of the stock company effecting the share exchange;
株式移転 株式移転により設立する株式会社
share transfer:the stock company incorporated as a result of the share transfer;
新株予約権を行使した新株予約権者に交付する株式の数に一株に満たない端数がある場合において、これを切り捨てるものとするときは、その旨
if the number of the shares to be issued to a share option holder that has exercised a share option includes a fractional share, and the fractional share is to be rounded off, a statement to that effect;
if it is arranged to issue share option certificates representing relevant share options (excluding those attached to bonds with share option), a statement to that effect;
in the cases provided for in the preceding item, if the share option holders cannot make, in whole or in part, the demand under the provisions of Article 290, a statement to that effect.
The number of the share options attached to bonds with share option must be uniform for each monetary amount for the bonds with respect to relevant bonds with share option.
金融商品取引法第二条第十六項に規定する金融商品取引所に上場されている株式を発行している株式会社は、定款又は株主総会の決議による第三百六十一条第一項第四号又は第五号ロに掲げる事項についての定めに従い新株予約権を発行するときは、第一項第二号に掲げる事項を当該新株予約権の内容とすることを要しない。この場合において、当該株式会社は、次に掲げる事項を当該新株予約権の内容としなければならない。
When a stock company that has issued shares that are set forth on a financial instruments exchange provided for in Article 2, paragraph (16) of the Financial Instruments and Exchange Act issues share options in accordance with the provisions on the matters set forth in Article 361, paragraph (1), item (iv) or item (v),(b) pursuant to its articles of incorporation or a resolution of the shareholders meeting, the matters set forth in paragraph (1), item (ii) need not be included in the features of the share options. In these cases, the stock company must include the following matters in the features of the share options:
that the issuance of the share options is intended as remuneration of directors or in exchange for payments made with remuneration of directors and that payment of monies or delivery of property provided in paragraph (1), item (iii) upon exercise of these share options is not required; and
定款又は株主総会の決議による第三百六十一条第一項第四号又は第五号ロに掲げる事項についての定めに係る取締役（取締役であった者を含む。）以外の者は、当該新株予約権を行使することができない旨
that a person other than a director (including a person who was a director) is subject of provisions regarding the matters set forth in Article 361, paragraph (1), item (iv) or item (v), (b) pursuant to the articles of incorporation or a resolution of a shareholders meeting may not exercise these share options.
指名委員会等設置会社における前項の規定の適用については、同項中「定款又は株主総会の決議による第三百六十一条第一項第四号又は第五号ロに掲げる事項についての定め」とあるのは「報酬委員会による第四百九条第三項第四号又は第五号ロに定める事項についての決定」と、同項第一号中「取締役」とあるのは「執行役若しくは取締役」と、同項第二号中「取締役」とあるのは「執行役又は取締役」とする。
For the purpose of application of the provisions of the preceding paragraph by a company with nominating committee, etc., the phrase "the provisions regarding the matters set forth in Article 361, paragraph (1), item (iv) or item (v), (b) pursuant to its articles of incorporation or a resolution of the shareholders meeting" in that paragraph is deemed to be replaced with "decision on the matters provided for in Article 409, paragraph (3), item (iv) or item (v), (b) by the remuneration committee," and the term "director" in item (i) of that paragraph is deemed to be replaced with "executive officer or director, the phrase" and director" in item (ii) of that paragraph is deemed to be replaced with "executive officer or director."