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Article 143Treatment of Fractional Units or Shares

第百四十三条(一に満たない端数の処理等)

The provisions of Article 234, paragraphs (1) through (5); Article 868, paragraph (1); Article 869; Article 871; Article 874 (limited to the part that involves item (iv)); Article 875; and Article 876 of the Companies Act apply mutatis mutandis if fractional units or shares that constitute less than one unit of contribution or one share result from the merger referred to in Article 136, paragraph (1). In such a case, the necessary technical replacement of terms is specified by Cabinet Order.

会社法第二百三十四条第一項から第五項まで、第八百六十八条第一項、第八百六十九条、第八百七十一条、第八百七十四条(第四号に係る部分に限る。)、第八百七十五条及び第八百七十六条の規定は、第百三十六条第一項の合併により出資一口又は一株に満たない端数を生ずる場合について準用する。この場合において、必要な技術的読替えは、政令で定める。

The amounts that are required to be included in the capital reserves at the time of a merger and other necessary particulars for the accounting at the time of a merger are specified by Cabinet Office Order.

合併に際して資本準備金として計上すべき額その他合併に際しての計算に関し必要な事項は、内閣府令で定める。

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