第一章 組織変更
Chapter I Entity Conversion
第一節 通則
Section 1 Common Provisions
Article 743Preparation of Entity Conversion Plans
A company may effect entity conversion. In these cases, the company must prepare an entity conversion plan.
第二節 株式会社の組織変更
Section 2 Entity Conversion of Stock Companies
Article 744Entity Conversion Plans of Stock Companies
株式会社が組織変更をする場合には、当該株式会社は、組織変更計画において、次に掲げる事項を定めなければならない。
If a stock company effects entity conversion, the stock company must prescribe the following matters in the entity conversion plan:
whether a membership company after the entity conversion (hereinafter referred to as the "membership company after entity conversion") is a general partnership company, limited partnership company, or limited liability company;
組織変更後持分会社の目的、商号及び本店の所在地
the purpose, trade name, and location of the head office of the membership company after entity conversion;
組織変更後持分会社の社員についての次に掲げる事項
the following matters concerning the members of the membership company after entity conversion:
当該社員の氏名又は名称及び住所
the names and addresses of the members;
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
whether the members are members with unlimited liability or members with limited liability; and
当該社員の出資の価額
the value of contributions by the members;
beyond what is set forth in the preceding two items, the matters provided for in the articles of incorporation of the membership company after entity conversion;
組織変更後持分会社が組織変更に際して組織変更をする株式会社の株主に対してその株式に代わる金銭等（組織変更後持分会社の持分を除く。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
if the membership company after entity conversion is to deliver to shareholders of the stock company effecting the entity conversion monies, etc. (excluding the equity interests of the membership company after entity conversion; hereinafter the same applies in this item and the following item) in lieu of the shares thereof when effecting the entity conversion, the following matters concerning relevant monies, etc.:
当該金銭等が組織変更後持分会社の社債であるときは、当該社債の種類（第百七条第二項第二号ロに規定する社債の種類をいう。以下この編において同じ。）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 bonds of the membership company after entity conversion, the description of the classes of relevant bonds (meaning the classes of bonds prescribed in Article 107, paragraph (2), item (ii), (b); hereinafter the same applies in this Part) and the total amount for each class of bonds, or the method for calculating that total amount;
if the monies, etc. are property other than bonds of the membership company after entity conversion, the description of the features and number or amount of relevant property, or the method for calculating the number or amount;
in the case prescribed in the preceding item, matters concerning the allotment of monies, etc. referred to in that item to shareholders of the stock company effecting the entity conversion (excluding the stock company effecting the entity conversion);
if the stock company effecting entity conversion has issued share options, the description of the amount of monies, etc. that the membership company after entity conversion will deliver in lieu of relevant share options to holders of the share options at the time of the entity conversion, or the method for calculating relevant amount;
in the case prescribed in the preceding item, matters concerning the allotment of monies, etc. referred to in that item to holders of share options of the stock company effecting the entity conversion; and
組織変更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。）
the day on which the entity conversion becomes effective (hereinafter referred to as the "effective day" in this Chapter).
If the membership company after entity conversion is a general partnership company, it must provide that all of the members are members with unlimited liability in prescribing the matter referred to in item (iii), (b) of the preceding paragraph.
If the membership company after entity conversion is a limited partnership company, it must provide that some of the members are members with unlimited liability and other members are members with limited liability in prescribing the matter set forth in paragraph (1), item (iii), (b).
If the membership company after entity conversion is a limited liability company, it must provide that all of the members are members with limited liability in prescribing the matter set forth in paragraph (1), item (iii), (b).
Article 745Effectuation of Entity Conversion of Stock Companies
A stock company effecting entity conversion becomes a membership company on the effective day.
A stock company effecting entity conversion is, in accordance with the provisions on the matters set forth in paragraph (1), items (ii) through (iv) of the preceding Article, deemed to have effected changes to the articles of incorporation related to relevant matters on the effective day.
Shareholders of a stock company effecting entity conversion, in accordance with the provisions on the matters set forth in paragraph (1), item (iii) of the preceding Article, become members of the membership company after entity conversion on the effective day.
If there are provisions on the matter referred to in paragraph (1), item (v), (a) of the preceding Article, shareholders of the stock company effecting entity conversion, in accordance with the provisions on the matter set forth in item (vi) of that paragraph, become holders of the bonds referred to in item (v), (a) of that paragraph on the effective day.
The share options of a stock company effecting entity conversion are extinguished on the effective day.
The provisions of the preceding paragraphs do not apply if procedures under the provisions of Article 779 are not completed yet or where the entity conversion is cancelled.
第三節 持分会社の組織変更
Section 3 Entity Conversion of a Membership Company
Article 746Entity Conversion Plan of a Membership Company
If a membership company effects entity conversion, the membership company must prescribe the following matters in the entity conversion plan:
the purpose, trade name, location of the head office, and total number of authorized shares of the stock company after the entity conversion (hereinafter referred to as the "stock company after entity conversion" in this Article);
beyond what is set forth in the preceding item, the matters provided for in the articles of incorporation of the stock company after entity conversion;
組織変更後株式会社の取締役の氏名
the names of the directors of the stock company after entity conversion;
次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項
the matters provided for in (a) through (c) below for the categories of cases set forth respectively therein:
if the stock company after entity conversion is a company with accounting advisor:the name of the accounting advisor of the stock company after entity conversion;
if the stock company after entity conversion is a company with company auditor (including any stock company the articles of incorporation of which provide that the scope of the audit by its company auditor is limited to an audit related to accounting):the name of the company auditor of the stock company after entity conversion; and
if the stock company after entity conversion is a company with financial auditor:the name of the financial auditor of the stock company after entity conversion;
the number of shares (or, for a company with class shares, the classes of the shares and the number of the shares for each class) of the stock company after entity conversion to be acquired by members of the membership company effecting entity conversion, when effecting the entity conversion, or the method for calculating the numbers;
matters concerning the allotment of the shares set forth in the preceding item to members of the membership company effecting entity conversion;
組織変更後株式会社が組織変更に際して組織変更をする持分会社の社員に対してその持分に代わる金銭等（組織変更後株式会社の株式を除く。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
if the stock company after entity conversion is to deliver to members of the membership company effecting the entity conversion monies, etc. (excluding the shares of the stock company after entity conversion; hereinafter the same applies in this item and the following item) in lieu of the equity interests thereof when effecting the entity conversion, the following matters concerning relevant monies, etc.:
if relevant monies, etc. are bonds of the stock company after entity conversion (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;
if the monies, etc. are share options of the stock company after entity conversion (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;
if the monies, etc. are bonds with share options of the stock company after entity conversion, the matters prescribed in (a) concerning relevant bonds with share options and the matters prescribed in (b) concerning the share options attached to the bonds with share options; and
if the monies, etc. are property other than bonds, etc. (meaning bonds and share options; hereinafter the same applies in this Part) of the stock company after entity conversion, the description of the features and number or amount of relevant property, or the method for calculating the number or amount;
in the case prescribed in the preceding item, matters concerning the allotment of monies, etc. referred to in that item to members of the membership company effecting the entity conversion; and
the effective day.
組織変更後株式会社が監査等委員会設置会社である場合には、前項第三号に掲げる事項は、監査等委員である取締役とそれ以外の取締役とを区別して定めなければならない。
If a stock company after entity conversion is a company with audit and supervisory committee, the matters set forth in item (iii) of the preceding paragraph must be prescribed by distinguishing directors who are audit and supervisory committee members and other directors.
Article 747Effectuation of Entity Conversion of a Membership Company
A membership company effecting entity conversion becomes a stock company on the effective day.
A membership company effecting entity conversion is, in accordance with the provisions on the matters set forth in paragraph (1), items (i) and (ii) of the preceding Article, deemed to have effected changes to the articles of incorporation related to the matters on the effective day.
Members of a membership company effecting entity conversion, in accordance with the provisions on the matters set forth in paragraph (1), item (vi) of the preceding Article, become shareholders of the shares set forth in item (v) of the same paragraph on the effective day.
In the cases set forth in the following items, members of a membership company effecting entity conversion become the persons specified in each of those items, in accordance with the provisions on the matters set forth in paragraph (1), item (viii) of the preceding Article, on the effective day:
if there are provisions on the matters set forth paragraph (1), item (vii), (a) of the preceding Article:the holders of the bonds referred to in (a) of that item;
if there are provisions on the matters set forth in paragraph (1), item (vii), (b) of the preceding Article:holders of the share options referred to in (b) of that item; and
if there are provisions on the matters set forth in paragraph (1), item (vii), (c) of the preceding Article:the holders of the bonds constituting bonds with share options referred to in (c) of that item, and holders of the share options attached to those bonds.
前各項の規定は、第七百八十一条第二項において準用する第七百七十九条（第二項第二号を除く。）の規定による手続が終了していない場合又は組織変更を中止した場合には、適用しない。
The provisions of the preceding paragraphs do not apply if procedures under the provisions of Article 779 (excluding paragraph (2), item (ii)) as applied mutatis mutandis pursuant to Article 781, paragraph (2) are not completed yet or if the entity conversion is cancelled.