# 会社法 / Companies Act — 第百九十条 (Article 190)

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- Law: 会社法 (Companies Act), 平成十七年法律第八十六号
- English title "Companies Act": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百九十条 (Article 190)（理由の開示） — address `art-190`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-190
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-190
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百九十条（理由の開示） — (Disclosure of Reasons)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-190 · https://japanlaw.org/en/companies-act/art-190 · https://japanlaw.org/l/417AC0000000086/art-190</sup>

      **第一項**  単元株式数を定める場合には、取締役は、当該単元株式数を定める定款の変更を目的とする株主総会において、当該単元株式数を定めることを必要とする理由を説明しなければならない。
      <sup>art-190/par-1 · https://japanlaw.org/en/companies-act/art-190/par-1 · https://japanlaw.org/l/417AC0000000086/art-190/par-1</sup>
      If the share unit is to be prescribed, the directors must explain the reasons for the need to prescribe relevant share unit at the shareholders meeting at which it is intended to amend the articles of incorporation to prescribe relevant share unit.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 会社法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/417AC0000000086/20260812_508AC0000000064), retrieved 2026-09-17
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 1 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4481/tb), retrieved 2026-09-17
- This site's parser, version 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17