If a stock company effects a partial share exchange, the partial share exchange plan must provide for the following matters:
株式会社が株式交付をする場合には、株式交付計画において、次に掲げる事項を定めなければならない。
the trade name and address of the subsidiary company resulting from a partial share exchange; (meaning the stock company that issued the shares to be acquired by the parent company resulting from a partial share exchange (meaning the stock company effecting the partial share exchange; the same applies hereinafter) through the partial share exchange; the same applies hereinafter);
株式交付子会社（株式交付親会社（株式交付をする株式会社をいう。以下同じ。）が株式交付に際して譲り受ける株式を発行する株式会社をいう。以下同じ。）の商号及び住所
the minimum number of shares of the subsidiary company resulting from a partial share exchange to be acquired by the parent company resulting from a partial share exchange through the partial share exchange(in the case of a company with class shares, the classes of shares and the number of each class);
the number of shares of the parent company resulting from a partial share exchange to be delivered as consideration for shares of the subsidiary company resulting from a partial share exchange to be delivered to the transferors of the shares of the subsidiary company resulting from a partial share exchange (in the case of a company with class shares, the classes of shares and the number of shares of each class) or the method for calculating that number and the matters concerning the amount of the stated capital and reserves of the parent company resulting from a partial share exchange;
matters concerning the allotment of the shares of the parent company resulting from a partial share exchange set forth in the preceding item to the transferors of the shares of the subsidiary company resulting from a partial share exchange;
if the parent company resulting from a partial share exchange is to deliver monies, etc. (excluding shares of the parent company resulting from a partial share exchange; the same applies hereinafter in this item and the following item) to the transferors of the shares of the subsidiary company resulting from a partial share exchange as consideration for the shares when effecting the partial share exchange, the following matters concerning the monies, etc.:
if relevant monies, etc. are bonds of the parent company resulting from a partial share exchange (excluding those with respect to bonds with share options), the classes of relevant bonds and the total amount for each class of bonds, or the method for calculating the total amount;
if relevant monies, etc. are share options of the parent company resulting from a partial share exchange (excluding those attached to bonds with share options), the content and number of relevant share options, or the method for calculating the number;
if relevant monies, etc. are bonds with share options of the parent company resulting from a partial share exchange, the matters prescribed in (a) concerning relevant bonds with share options and the matters prescribed in (b) concerning the hare options attached to relevant bonds with share options; or
if relevant monies, etc. are property other than bonds or share options of the parent company resulting from a partial share exchange, the content and number or amount of relevant property, or the method for calculating the number or amount; and
matters concerning the allotment of the monies, etc. referred in the preceding item to the transferors of the shares of the subsidiary company resulting from a partial share exchange;
if the parent company resulting from a partial share exchange is to acquire share options of the subsidiary company resulting from a partial share exchange (other than those attached to bonds with share options) or bonds with share options of the subsidiary company resulting from a partial share exchange (hereinafter collectively referred to as "share options, etc.") with the shares of the subsidiary company resulting from a partial share exchange when effecting the partial share exchange, the features and number of relevant share options, etc. or the method for calculating that number;
in the cases prescribed in the preceding item, if the parent company resulting from a partial share exchange is to deliver monies, etc. to the transferors of the share options, etc. of the subsidiary company resulting from a partial share exchange as consideration for the share options, etc. when effecting the partial share exchange, the following matters concerning the monies, etc.:
if the monies, etc. are shares of the parent company resulting from a partial share exchange, the number of the relevant shares (in the case of a company with class shares, the classes of shares and the number of shares of each class) or the method for calculating number, and the matters concerning the amount of the stated capital and reserves of the parent company resulting from a partial share exchange;
if the monies, etc. are bonds of the parent company resulting from a partial share exchange (excluding those with respect to bonds with share options), the classes of relevant bonds and the total amount for each class of bonds, or the method for calculating the total amount;
if the monies, etc. are share options of the parent company resulting from a partial share exchange (excluding those attached to bonds with share options), the content and number of relevant share options, or the method for calculating the number;
if the monies, etc. are bonds with share options of the parent company resulting from a partial share exchange, the matters prescribed in (b) concerning relevant bonds with share options and the matters prescribed in (c) concerning the share options attached to the bonds with share options; or
if the monies, etc. are property other than shares, etc. of the parent company resulting from a partial share exchange, the content and number or amount of the property, or the method for calculating the number or amount;
in the case prescribed in the preceding item, the matters concerning the allotment of the monies, etc. referred to in that item to the transferors of the share options, etc. of the subsidiary company resulting from a partial share exchange;
the date of the offer for transfer of the shares and share options, etc. of the subsidiary company resulting from a partial share exchange; and
the day on which the partial share exchange becomes effective (hereinafter referred to as the "effective day" in this Chapter).
株式交付がその効力を生ずる日（以下この章において「効力発生日」という。）
In the cases prescribed in the preceding paragraph, the provisions on the matters set forth in item (ii) of that paragraph must be provisions in which that the number of shares of the subsidiary company resulting from a partial share exchange is causes that the subsidiary company resulting from a partial share exchange to become a subsidiary of the parent company resulting from a partial share exchange on the effective day.
In the cases prescribed in paragraph (1), if a subsidiary company resulting from a partial share exchange is a company with class shares, the parent company resulting from a partial share exchange may decide the following matters as the matters set forth in item (iv) of that paragraph in accordance with the features of the classes of shares issued by the subsidiary company resulting from a partial share exchange:
if there is any arrangement that no shares of the parent company resulting from a partial share exchange will be allotted to the transferors of a certain class of shares, a statement to that effect and the class of shares; and
ある種類の株式の譲渡人に対して株式交付親会社の株式の割当てをしないこととするときは、その旨及び当該株式の種類
beyond the matter set forth in the preceding item, if there is an arrangement that each class of shares is to be treated differently with respect to allotment of shares of the parent company resulting from a partial share exchange, a statement to that effect and the details of the different treatment.
In the cases prescribed in paragraph (1), the provisions regarding the matters set forth in item (iv) of that paragraph must stipulate that the shares of the parent company resulting from a partial share exchange will be delivered in proportion to the number of the shares of the subsidiary company resulting from a partial share exchange (or, if there are provisions with respect to the matters set forth in item (ii) of the preceding paragraph, the number of the shares of each class) transferred by the transferors of the shares of the subsidiary company resulting from a partial share exchange (excluding the relevant transferors of the class of shares referred to in item (i) of the preceding paragraph) to the parent company resulting from a partial share exchange.
The provisions of the preceding two paragraphs apply mutatis mutandis to the matters set forth in paragraph (1), item (vi). In those cases, the term "shares of the parent company resulting from a partial share exchange" in the preceding two paragraphs is deemed to be replaced with "monies, etc. (excluding the shares of the parent company resulting from a partial share exchange)."
株式交付計画
株式交付親会社が株式交付に際して譲り受ける株式交付子会社の株式の数（株式交付子会社が種類株式発行会社である場合にあっては、株式の種類及び種類ごとの数）の下限
株式交付計画
株式交付親会社が株式交付に際して株式交付子会社の株式の譲渡人に対して当該株式の対価として交付する株式交付親会社の株式の数（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）又はその数の算定方法並びに当該株式交付親会社の資本金及び準備金の額に関する事項
株式交付計画
株式交付親会社が株式交付に際して株式交付子会社の株式の譲渡人に対して当該株式の対価として金銭等（株式交付親会社の株式を除く。以下この号及び次号において同じ。）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
株式交付計画
株式交付親会社が株式交付に際して株式交付子会社の株式と併せて株式交付子会社の新株予約権（新株予約権付社債に付されたものを除く。）又は新株予約権付社債（以下「新株予約権等」と総称する。）を譲り受けるときは、当該新株予約権等の内容及び数又はその算定方法
株式交付計画
前号に規定する場合において、株式交付親会社が株式交付に際して株式交付子会社の新株予約権等の譲渡人に対して当該新株予約権等の対価として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
株式交付計画
第一項に規定する場合において、株式交付子会社が種類株式発行会社であるときは、株式交付親会社は、株式交付子会社の発行する種類の株式の内容に応じ、同項第四号に掲げる事項として次に掲げる事項を定めることができる。
株式交付計画
前号に掲げる事項のほか、株式交付親会社の株式の割当てについて株式の種類ごとに異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容
株式交付計画
第一項に規定する場合には、同項第四号に掲げる事項についての定めは、株式交付子会社の株式の譲渡人（前項第一号の種類の株式の譲渡人を除く。）が株式交付親会社に譲り渡す株式交付子会社の株式の数（前項第二号に掲げる事項についての定めがある場合にあっては、各種類の株式の数）に応じて株式交付親会社の株式を交付することを内容とする…
定義第二条第一項第三号・法令全体に適用
会社がその総株主の議決権の過半数を有する株式会社その他の当該会社がその経営を支配している法人として法務省令で定めるもの
わかりやすく言うと
会社が総株主の議決権の過半数を持つ株式会社など、その会社が経営を支配している法人のことです。細かな範囲は法務省令で定められています。
定義第二条第一項第十三号・法令全体に適用
剰余金の配当その他の第百八条第一項各号に掲げる事項について内容の異なる二以上の種類の株式を発行する株式会社
わかりやすく言うと
剰余金の配当、残余財産の分配、議決権を行使できる事項、譲渡に会社の承認が要ることなどについて、内容の異なる二以上の種類の株式を発行する株式会社のことです（第百八条第一項）。
定義第二条第一項第二十三号・法令全体に適用
この法律の規定により会社が行う割当てにより発生する当該会社を債務者とする金銭債権であって、第六百七十六条各号に掲げる事項についての定めに従い償還されるもの
わかりやすく言うと
会社法の規定により会社が行う割当てで生じる、その会社を債務者とする金銭の債権で、募集のときに定めた利率、償還の方法と期限などに従って返済されるもののことです（第六百七十六条）。
定義第二条第一項第三十二号の二・法令全体に適用
株式会社が他の株式会社をその子会社（法務省令で定めるものに限る。第七百七十四条の三第二項において同じ。）とするために当該他の株式会社の株式を譲り受け、当該株式の譲渡人に対して当該株式の対価として当該株式会社の株式を交付すること
わかりやすく言うと
株式会社が、他の株式会社を自社の子会社にするためにその会社の株式を譲り受け、譲り渡した人に対価として自社の株式を渡すことです。ここでいう子会社の範囲は法務省令で定められています。
略称規定第四百四十五条第四項
剰余金の配当をする場合には、株式会社は、法務省令で定めるところにより、当該剰余金の配当により減少する剰余金の額に十分の一を乗じて得た額を資本準備金又は利益準備金（以下「準備金」と総称する。）として計上しなければならない。
わかりやすく言うと
資本準備金と利益準備金をまとめて呼ぶ言葉です。剰余金の配当をするとき、株式会社は、配当で減る剰余金の額の十分の一を、法務省令の定めに従って、このどちらかとして計上しなければなりません。
定義第七百四十四条第一項第五号イ・この編の中だけ
第百七条第二項第二号ロに規定する社債の種類
わかりやすく言うと
社債の利率、償還や利息支払の方法と期限、社債券を発行するかどうかなど、第六百七十六条第三号から第八号の二までに掲げる事項その他法務省令で定める、社債の内容を特定する事項のことです（第六百八十一条第一号）。
定義第七百七十四条の三第一項第一号
株式交付親会社（株式交付をする株式会社をいう。以下同じ。）が株式交付に際して譲り受ける株式を発行する株式会社
略称規定第七百七十四条の三第一項第七号
株式交付親会社が株式交付に際して株式交付子会社の株式と併せて株式交付子会社の新株予約権（新株予約権付社債に付されたものを除く。）又は新株予約権付社債（以下「新株予約権等」と総称する。）を譲り受けるときは…
わかりやすく言うと
株式交付の際に、株式交付親会社が株式交付子会社の株式とあわせて譲り受ける、その子会社の新株予約権（新株予約権付社債に付いたものを除きます）と新株予約権付社債をまとめた呼び名です。