# 会社法 / Companies Act — 第二条 (Article 2) - 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: 第二条 (Article 2)（定義） — address `art-2` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-2 - 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. --- ### 第二条（定義） — (Definitions) caption: Ministry of Justice translation — Japanese Law Translation Database System art-2 · https://japanlaw.org/en/companies-act/art-2 · https://japanlaw.org/l/417AC0000000086/art-2 **第一項** この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。 art-2/par-1 · https://japanlaw.org/en/companies-act/art-2/par-1 · https://japanlaw.org/l/417AC0000000086/art-2/par-1 In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items: Ministry of Justice translation — Japanese Law Translation Database System **一** 会社　株式会社、合名会社、合資会社又は合同会社をいう。 art-2/par-1/item-1 · https://japanlaw.org/en/companies-act/art-2/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-1 "company" means any stock company, general partnership company, limited partnership company or limited liability company; Ministry of Justice translation — Japanese Law Translation Database System **二** 外国会社　外国の法令に準拠して設立された法人その他の外国の団体であって、会社と同種のもの又は会社に類似するものをいう。 art-2/par-1/item-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-2 "foreign company" means such any corporation incorporated under the law of a foreign country or relevant other foreign organization that is of the same kind as the company or is similar to a company; Ministry of Justice translation — Japanese Law Translation Database System **三** 子会社　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をいう。 art-2/par-1/item-3 · https://japanlaw.org/en/companies-act/art-2/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-3 "subsidiary company" means any entity which is prescribed by Ministry of Justice Order as the corporation the management of which is controlled by a company, including, but not limited to, a stock company in which a majority of all voting rights are owned by the company; Ministry of Justice translation — Japanese Law Translation Database System **三の二** 子会社等　次のいずれかに該当する者をいう。 art-2/par-1/item-3-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-3-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-3-2 "subsidiary company, etc." means a person corresponding to any of the following: Ministry of Justice translation — Japanese Law Translation Database System **イ** 子会社 art-2/par-1/item-3-2/sub-1 · https://japanlaw.org/en/companies-act/art-2/par-1/item-3-2/sub-1 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-3-2/sub-1 subsidiary company; or Ministry of Justice translation — Japanese Law Translation Database System **ロ** 会社以外の者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 art-2/par-1/item-3-2/sub-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-3-2/sub-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-3-2/sub-2 Any entity which is prescribed by Ministry of Justice Order as the corporation for which management is controlled by a person other than a company; Ministry of Justice translation — Japanese Law Translation Database System **四** 親会社　株式会社を子会社とする会社その他の当該株式会社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をいう。 art-2/par-1/item-4 · https://japanlaw.org/en/companies-act/art-2/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-4 "parent company" means any entity which is prescribed by Ministry of Justice Order as a corporation who controls the management of a stock company, including, but not limited to, a company which has a stock company as its subsidiary company; Ministry of Justice translation — Japanese Law Translation Database System **四の二** 親会社等　次のいずれかに該当する者をいう。 art-2/par-1/item-4-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-4-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-4-2 "parent company, etc." means a person corresponding to any of the following: Ministry of Justice translation — Japanese Law Translation Database System **イ** 親会社 art-2/par-1/item-4-2/sub-1 · https://japanlaw.org/en/companies-act/art-2/par-1/item-4-2/sub-1 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-4-2/sub-1 parent company; or Ministry of Justice translation — Japanese Law Translation Database System **ロ** 株式会社の経営を支配している者（法人であるものを除く。）として法務省令で定めるもの art-2/par-1/item-4-2/sub-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-4-2/sub-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-4-2/sub-2 any entity which is prescribed by Ministry of Justice Order as a person who controls the management of a stock company (excluding entities who are corporations); Ministry of Justice translation — Japanese Law Translation Database System **五** 公開会社　その発行する全部又は一部の株式の内容として譲渡による当該株式の取得について株式会社の承認を要する旨の定款の定めを設けていない株式会社をいう。 art-2/par-1/item-5 · https://japanlaw.org/en/companies-act/art-2/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-5 "public company" means any stock company in which the articles of incorporation of which do not require, as a feature of all or part of its shares, the approval of the stock company for the acquisition of relevant shares by transfer; Ministry of Justice translation — Japanese Law Translation Database System **六** 大会社　次に掲げる要件のいずれかに該当する株式会社をいう。 art-2/par-1/item-6 · https://japanlaw.org/en/companies-act/art-2/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-6 "large company" means any stock company which satisfies any of the following requirements: Ministry of Justice translation — Japanese Law Translation Database System **イ** 最終事業年度に係る貸借対照表（第四百三十九条前段に規定する場合にあっては、同条の規定により定時株主総会に報告された貸借対照表をいい、株式会社の成立後最初の定時株主総会までの間においては、第四百三十五条第一項の貸借対照表をいう。ロにおいて同じ。）に資本金として計上した額が五億円以上であること。 art-2/par-1/item-6/sub-1 · https://japanlaw.org/en/companies-act/art-2/par-1/item-6/sub-1 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-6/sub-1 that the amount of the stated capital in the balance sheet as of the end of its most recent business year (meaning the balance sheet reported to the annual shareholders meeting under the provisions of Article 439 in cases provided for in the first sentence of that Article, and referring to the balance sheet under Article 435, paragraph (1) if the first annual shareholders meeting after the incorporation of the stock company has not yet been held; the same applies in (b)) is 500,000,000 yen or more; or Ministry of Justice translation — Japanese Law Translation Database System **ロ** 最終事業年度に係る貸借対照表の負債の部に計上した額の合計額が二百億円以上であること。 art-2/par-1/item-6/sub-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-6/sub-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-6/sub-2 that the total sum of the amounts in the liabilities section of the balance sheet as of the end of its most recent business year is 20,000,000,000 yen or more; Ministry of Justice translation — Japanese Law Translation Database System **七** 取締役会設置会社　取締役会を置く株式会社又はこの法律の規定により取締役会を置かなければならない株式会社をいう。 art-2/par-1/item-7 · https://japanlaw.org/en/companies-act/art-2/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-7 "company with board of directors" means any stock company which has a board of directors, or any stock company which is required to have a board of directors under the provisions of this Act; Ministry of Justice translation — Japanese Law Translation Database System **八** 会計参与設置会社　会計参与を置く株式会社をいう。 art-2/par-1/item-8 · https://japanlaw.org/en/companies-act/art-2/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-8 "company with accounting advisor" means any stock company which has accounting advisor; Ministry of Justice translation — Japanese Law Translation Database System **九** 監査役設置会社　監査役を置く株式会社（その監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがあるものを除く。）又はこの法律の規定により監査役を置かなければならない株式会社をいう。 art-2/par-1/item-9 · https://japanlaw.org/en/companies-act/art-2/par-1/item-9 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-9 "company with company auditor" means any stock company which has company auditor (excluding 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), or any stock company which is required to have company auditor under the provisions of this Act; Ministry of Justice translation — Japanese Law Translation Database System **十** 監査役会設置会社　監査役会を置く株式会社又はこの法律の規定により監査役会を置かなければならない株式会社をいう。 art-2/par-1/item-10 · https://japanlaw.org/en/companies-act/art-2/par-1/item-10 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-10 "company with board of company auditors" means any stock company which has a board of company auditors, or any stock company which is required to have a board of company auditors under the provisions of this Act; Ministry of Justice translation — Japanese Law Translation Database System **十一** 会計監査人設置会社　会計監査人を置く株式会社又はこの法律の規定により会計監査人を置かなければならない株式会社をいう。 art-2/par-1/item-11 · https://japanlaw.org/en/companies-act/art-2/par-1/item-11 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-11 "company with financial auditor" means any stock company which has financial auditor, or any stock company which is required to have financial auditor under the provisions of this Act; Ministry of Justice translation — Japanese Law Translation Database System **十一の二** 監査等委員会設置会社　監査等委員会を置く株式会社をいう。 art-2/par-1/item-11-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-11-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-11-2 "company with audit and supervisory committee" means any stock company which has an audit and supervisory committee; Ministry of Justice translation — Japanese Law Translation Database System **十二** 指名委員会等設置会社　指名委員会、監査委員会及び報酬委員会（以下「指名委員会等」という。）を置く株式会社をいう。 art-2/par-1/item-12 · https://japanlaw.org/en/companies-act/art-2/par-1/item-12 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-12 "company with nominating committee, etc." means any stock company which has a nominating committee, an audit committee and a remuneration committee (hereinafter referred to as "nominating committees, etc."); Ministry of Justice translation — Japanese Law Translation Database System **十三** 種類株式発行会社　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をいう。 art-2/par-1/item-13 · https://japanlaw.org/en/companies-act/art-2/par-1/item-13 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-13 "company with class shares" means any stock company which issues two or more classes of shares with different features as to the matters set forth in the items of Article 108, paragraph (1), including, but not limited to, the dividend of surplus; Ministry of Justice translation — Japanese Law Translation Database System **十四** 種類株主総会　種類株主（種類株式発行会社におけるある種類の株式の株主をいう。以下同じ。）の総会をいう。 art-2/par-1/item-14 · https://japanlaw.org/en/companies-act/art-2/par-1/item-14 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-14 "general meeting of class shareholders" means a meeting of class shareholders (meaning shareholders of any class of shares of a company with class shares; the same applies hereinafter); Ministry of Justice translation — Japanese Law Translation Database System **十五** 社外取締役　株式会社の取締役であって、次に掲げる要件のいずれにも該当するものをいう。 art-2/par-1/item-15 · https://japanlaw.org/en/companies-act/art-2/par-1/item-15 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-15 "outside director" means a director of any stock company who satisfies all of the following requirements: Ministry of Justice translation — Japanese Law Translation Database System **イ** 当該株式会社又はその子会社の業務執行取締役（株式会社の第三百六十三条第一項各号に掲げる取締役及び当該株式会社の業務を執行したその他の取締役をいう。以下同じ。）若しくは執行役又は支配人その他の使用人（以下「業務執行取締役等」という。）でなく、かつ、その就任の前十年間当該株式会社又はその子会社の業務執行取締役等であったことがないこと。 art-2/par-1/item-15/sub-1 · https://japanlaw.org/en/companies-act/art-2/par-1/item-15/sub-1 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-15/sub-1 a person who is not an executive director (meaning a director as set forth in the items of Article 363, paragraph (1) of a stock company or other directors who execute the operations of the stock company; the same applies hereinafter) or executive officer, manager, or other employee (hereinafter collectively referred to as "executive directors, etc.") of the stock company or its subsidiary company and has not been an executive directors, etc. of the stock company or its subsidiary company for ten years prior to assuming office; Ministry of Justice translation — Japanese Law Translation Database System **ロ** その就任の前十年内のいずれかの時において当該株式会社又はその子会社の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）又は監査役であったことがある者（業務執行取締役等であったことがあるものを除く。）にあっては、当該取締役、会計参与又は監査役への就任の前十年間当該株式会社又はその子会社の業務執行取締役等であったことがないこと。 art-2/par-1/item-15/sub-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-15/sub-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-15/sub-2 if a person who has been a director, accounting advisor (if the accounting advisor is a corporation, a member who is in charge of the affairs), or company auditor of the stock company or its subsidiary company (excluding a person who has been an executive directors, etc.) at the time within ten years prior to assuming office, a person who has not been an executive directors, etc. of the stock company or its subsidiary company for ten years prior to assuming office as director, accounting advisor, or company auditor; Ministry of Justice translation — Japanese Law Translation Database System **ハ** 当該株式会社の親会社等（自然人であるものに限る。）又は親会社等の取締役若しくは執行役若しくは支配人その他の使用人でないこと。 art-2/par-1/item-15/sub-3 · https://japanlaw.org/en/companies-act/art-2/par-1/item-15/sub-3 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-15/sub-3 a person who is not a parent company, etc. of the relevant stock company (limited to a natural person) or director or executive officer, manager, or other employee of a parent company, etc.; Ministry of Justice translation — Japanese Law Translation Database System **ニ** 当該株式会社の親会社等の子会社等（当該株式会社及びその子会社を除く。）の業務執行取締役等でないこと。 art-2/par-1/item-15/sub-4 · https://japanlaw.org/en/companies-act/art-2/par-1/item-15/sub-4 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-15/sub-4 a person who is not an executive directors, etc. of a subsidiary company, etc. of the parent company, etc. of relevant stock company (excluding relevant stock company and its subsidiary company); and Ministry of Justice translation — Japanese Law Translation Database System **ホ** 当該株式会社の取締役若しくは執行役若しくは支配人その他の重要な使用人又は親会社等（自然人であるものに限る。）の配偶者又は二親等内の親族でないこと。 art-2/par-1/item-15/sub-5 · https://japanlaw.org/en/companies-act/art-2/par-1/item-15/sub-5 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-15/sub-5 a person who is not a spouse or relative within the second degree of kinship of a director or executive officer, manager, or other important employee of relevant stock company, or its parent company, etc. (limited to a natural person); Ministry of Justice translation — Japanese Law Translation Database System **十六** 社外監査役　株式会社の監査役であって、次に掲げる要件のいずれにも該当するものをいう。 art-2/par-1/item-16 · https://japanlaw.org/en/companies-act/art-2/par-1/item-16 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-16 "outside company auditor" means a company auditor of any stock company who satisfies all of the following requirements: Ministry of Justice translation — Japanese Law Translation Database System **イ** その就任の前十年間当該株式会社又はその子会社の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員。ロにおいて同じ。）若しくは執行役又は支配人その他の使用人であったことがないこと。 art-2/par-1/item-16/sub-1 · https://japanlaw.org/en/companies-act/art-2/par-1/item-16/sub-1 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-16/sub-1 a person who has not been a director, accounting advisor (if the accounting advisor is a corporation, a member who is in charge of the affairs; the same applies in (b)), or executive officer, manager, or other employee of relevant stock company or its subsidiary company for ten years prior to assuming office; Ministry of Justice translation — Japanese Law Translation Database System **ロ** その就任の前十年内のいずれかの時において当該株式会社又はその子会社の監査役であったことがある者にあっては、当該監査役への就任の前十年間当該株式会社又はその子会社の取締役、会計参与若しくは執行役又は支配人その他の使用人であったことがないこと。 art-2/par-1/item-16/sub-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-16/sub-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-16/sub-2 if a person who has been a company auditor of relevant stock company or its subsidiary company at the time within ten years prior to assuming office, the person who has not been a director, accounting advisor, or executive officer, manager, or other employee of relevant stock company or its subsidiary company for ten years prior to assuming office as company auditor; Ministry of Justice translation — Japanese Law Translation Database System **ハ** 当該株式会社の親会社等（自然人であるものに限る。）又は親会社等の取締役、監査役若しくは執行役若しくは支配人その他の使用人でないこと。 art-2/par-1/item-16/sub-3 · https://japanlaw.org/en/companies-act/art-2/par-1/item-16/sub-3 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-16/sub-3 a person who is not a parent company, etc. of the relevant stock company (limited to a natural person) or director or executive officer, manager, or other employee of a parent company, etc.; Ministry of Justice translation — Japanese Law Translation Database System **ニ** 当該株式会社の親会社等の子会社等（当該株式会社及びその子会社を除く。）の業務執行取締役等でないこと。 art-2/par-1/item-16/sub-4 · https://japanlaw.org/en/companies-act/art-2/par-1/item-16/sub-4 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-16/sub-4 a person who is not an executive directors, etc. of a subsidiary company, etc. of parent company, etc. of relevant stock company (excluding the stock company and its subsidiary company); and Ministry of Justice translation — Japanese Law Translation Database System **ホ** 当該株式会社の取締役若しくは支配人その他の重要な使用人又は親会社等（自然人であるものに限る。）の配偶者又は二親等内の親族でないこと。 art-2/par-1/item-16/sub-5 · https://japanlaw.org/en/companies-act/art-2/par-1/item-16/sub-5 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-16/sub-5 a person who is not a spouse or relative within the second degree of kinship of a director, manager, or other important employee of relevant stock company, or its parent company, etc. (limited to a natural person); Ministry of Justice translation — Japanese Law Translation Database System **十七** 譲渡制限株式　株式会社がその発行する全部又は一部の株式の内容として譲渡による当該株式の取得について当該株式会社の承認を要する旨の定めを設けている場合における当該株式をいう。 art-2/par-1/item-17 · https://japanlaw.org/en/companies-act/art-2/par-1/item-17 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-17 "shares with restriction on transfer" means the shares if a stock company provides, as a feature of all or part of its shares, that the approval of the stock company is required for the acquisition of relevant shares by transfer; Ministry of Justice translation — Japanese Law Translation Database System **十八** 取得請求権付株式　株式会社がその発行する全部又は一部の株式の内容として株主が当該株式会社に対して当該株式の取得を請求することができる旨の定めを設けている場合における当該株式をいう。 art-2/par-1/item-18 · https://japanlaw.org/en/companies-act/art-2/par-1/item-18 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-18 "shares with put options" means the shares if a stock company provides, as a feature of all or part of its shares, that a shareholder may demand the stock company to redeem relevant shares; Ministry of Justice translation — Japanese Law Translation Database System **十九** 取得条項付株式　株式会社がその発行する全部又は一部の株式の内容とし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当該株式を取得することができる旨の定めを設けている場合における当該株式をいう。 art-2/par-1/item-19 · https://japanlaw.org/en/companies-act/art-2/par-1/item-19 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-19 "shares subject to call" means the shares if a stock company provides, as a feature of all or part of its shares, that relevant stock company may redeem relevant shares upon the occurrence of specified event; Ministry of Justice translation — Japanese Law Translation Database System **二十** 単元株式数　株式会社がその発行する株式について、一定の数の株式をもって株主が株主総会又は種類株主総会において一個の議決権を行使することができる一単元の株式とする旨の定款の定めを設けている場合における当該一定の数をいう。 art-2/par-1/item-20 · https://japanlaw.org/en/companies-act/art-2/par-1/item-20 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-20 "share unit" means the certain number if a stock company provides in its articles of incorporation that certain number of shares it issues constitute one unit of shares which entitles a shareholder to cast one vote in a shareholders meeting or general meeting of class shareholders; Ministry of Justice translation — Japanese Law Translation Database System **二十一** 新株予約権　株式会社に対して行使することにより当該株式会社の株式の交付を受けることができる権利をいう。 art-2/par-1/item-21 · https://japanlaw.org/en/companies-act/art-2/par-1/item-21 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-21 "share option" means any right which entitles the holder to acquire shares in a stock company by exercising the right against relevant stock company; Ministry of Justice translation — Japanese Law Translation Database System **二十二** 新株予約権付社債　新株予約権を付した社債をいう。 art-2/par-1/item-22 · https://japanlaw.org/en/companies-act/art-2/par-1/item-22 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-22 "bonds with share options" means any bond with attached share options; Ministry of Justice translation — Japanese Law Translation Database System **二十三** 社債　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をいう。 art-2/par-1/item-23 · https://japanlaw.org/en/companies-act/art-2/par-1/item-23 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-23 "bond" means any monetary claim owed by a company by allotment under the provisions of this Act and which will be redeemed in accordance with the provisions on the matters set forth in the items of Article 676; Ministry of Justice translation — Japanese Law Translation Database System **二十四** 最終事業年度　各事業年度に係る第四百三十五条第二項に規定する計算書類につき第四百三十八条第二項の承認（第四百三十九条前段に規定する場合にあっては、第四百三十六条第三項の承認）を受けた場合における当該各事業年度のうち最も遅いものをいう。 art-2/par-1/item-24 · https://japanlaw.org/en/companies-act/art-2/par-1/item-24 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-24 "most recent business year" means the latest of business years for which approval under Article 438, paragraph (2) (or any approval under Article 436, paragraph (3) in cases provided for in the first sentence of Article 439) is obtained with respect to the financial statements provided in Article 435, paragraph (2) relating to each business year; Ministry of Justice translation — Japanese Law Translation Database System **二十五** 配当財産　株式会社が剰余金の配当をする場合における配当する財産をいう。 art-2/par-1/item-25 · https://japanlaw.org/en/companies-act/art-2/par-1/item-25 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-25 "dividend property" means the property to be distributed if a stock company pays the dividend of surplus; Ministry of Justice translation — Japanese Law Translation Database System **二十六** 組織変更　次のイ又はロに掲げる会社がその組織を変更することにより当該イ又はロに定める会社となることをいう。 art-2/par-1/item-26 · https://japanlaw.org/en/companies-act/art-2/par-1/item-26 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-26 "entity conversion" means any change, through conversion, from a company set forth in (a) or (b) below, respectively, to another form of company prescribed immediately thereafter in the following (a) or (b): Ministry of Justice translation — Japanese Law Translation Database System **イ** 株式会社　合名会社、合資会社又は合同会社 art-2/par-1/item-26/sub-1 · https://japanlaw.org/en/companies-act/art-2/par-1/item-26/sub-1 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-26/sub-1 from a stock company to a general partnership company, limited partnership company or limited liability company; Ministry of Justice translation — Japanese Law Translation Database System **ロ** 合名会社、合資会社又は合同会社　株式会社 art-2/par-1/item-26/sub-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-26/sub-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-26/sub-2 from a general partnership company, limited partnership company or limited liability company to a stock company; Ministry of Justice translation — Japanese Law Translation Database System **二十七** 吸収合併　会社が他の会社とする合併であって、合併により消滅する会社の権利義務の全部を合併後存続する会社に承継させるものをいう。 art-2/par-1/item-27 · https://japanlaw.org/en/companies-act/art-2/par-1/item-27 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-27 "absorption-type merger" means a merger that a company effects with another company which causes the company surviving the merger to succeed to all of the rights and obligations of the company that disappears in the merger; Ministry of Justice translation — Japanese Law Translation Database System **二十八** 新設合併　二以上の会社がする合併であって、合併により消滅する会社の権利義務の全部を合併により設立する会社に承継させるものをいう。 art-2/par-1/item-28 · https://japanlaw.org/en/companies-act/art-2/par-1/item-28 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-28 "consolidation-type merger" means a merger effected by two or more companies which causes the company incorporated in the merger to succeed to all of the rights and obligations of the companies that disappear in the merger; Ministry of Justice translation — Japanese Law Translation Database System **二十九** 吸収分割　株式会社又は合同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分割後他の会社に承継させることをいう。 art-2/par-1/item-29 · https://japanlaw.org/en/companies-act/art-2/par-1/item-29 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-29 "absorption-type company split" means the action of causing another company to succeed to all or part of the rights and obligations that a stock company or limited liability company holds in connection with its business undertakings; Ministry of Justice translation — Japanese Law Translation Database System **三十** 新設分割　一又は二以上の株式会社又は合同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分割により設立する会社に承継させることをいう。 art-2/par-1/item-30 · https://japanlaw.org/en/companies-act/art-2/par-1/item-30 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-30 "incorporation-type company split" means the action of causing the company incorporated in a company split to succeed to all or part of the rights and obligations that one or multiple stock companies or limited liability companies hold in connection with their business undertakings; Ministry of Justice translation — Japanese Law Translation Database System **三十一** 株式交換　株式会社がその発行済株式（株式会社が発行している株式をいう。以下同じ。）の全部を他の株式会社又は合同会社に取得させることをいう。 art-2/par-1/item-31 · https://japanlaw.org/en/companies-act/art-2/par-1/item-31 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-31 "share exchange" means any exchange of shares whereby stock company cause all of its issued shares (meaning shares issued by a stock company; the same applies hereinafter) to be acquired by another stock company or limited liability company; Ministry of Justice translation — Japanese Law Translation Database System **三十二** 株式移転　一又は二以上の株式会社がその発行済株式の全部を新たに設立する株式会社に取得させることをいう。 art-2/par-1/item-32 · https://japanlaw.org/en/companies-act/art-2/par-1/item-32 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-32 "share transfer" means any transfer whereby one or multiple stock companies cause all of its issued shares to be acquired by a newly incorporated stock company; Ministry of Justice translation — Japanese Law Translation Database System **三十二の二** 株式交付　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をいう。 art-2/par-1/item-32-2 · https://japanlaw.org/en/companies-act/art-2/par-1/item-32-2 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-32-2 "partial share exchange" means the acceptance by a stock company of the shares of another stock company and the delivery of the shares of the stock company to the transferor as consideration for the accepted shares in order to make that other stock company a subsidiary (limited to a subsidiary prescribed by Ministry of Justice Order; the same applies in Article 774-3, paragraph (2)) of the stock company; Ministry of Justice translation — Japanese Law Translation Database System **三十三** 公告方法　会社（外国会社を含む。）が公告（この法律又は他の法律の規定により官報に掲載する方法によりしなければならないものとされているものを除く。）をする方法をいう。 art-2/par-1/item-33 · https://japanlaw.org/en/companies-act/art-2/par-1/item-33 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-33 "means of giving public notice" means the means which a company (including a foreign company) adopts to give public notice (excluding those which are required to be effected by publishing the notice in Official Gazette pursuant to the provisions of this Act or any other acts); Ministry of Justice translation — Japanese Law Translation Database System **三十四** 電子公告　公告方法のうち、電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって法務省令で定めるものをいう。以下同じ。）により不特定多数の者が公告すべき内容である情報の提供を受けることができる状態に置く措置であって法務省令で定めるものをとる方法をいう。 art-2/par-1/item-34 · https://japanlaw.org/en/companies-act/art-2/par-1/item-34 · https://japanlaw.org/l/417AC0000000086/art-2/par-1/item-34 "electronic public notice" means a means of giving public notice prescribed by Ministry of Justice Order which enables the general public to access the public notice by electronic or magnetic means (meaning that it enables the general public to access that public notice through the use of an electronic data processing system or through any other application of information and communications technology which is specified by Ministry of Justice Order; the same applies hereinafter). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-2/par-1/item-6/sub-1: 第四百三十九条 → 会社法 第四百三十九条 (Article 439), art-439 — https://japanlaw.org/en/companies-act/art-439 · https://japanlaw.org/l/417AC0000000086/art-439 - art-2/par-1/item-6/sub-1: 第四百三十五条第一項 → 会社法 第四百三十五条第一項 (Article 435, paragraph (1)), art-435/par-1 — https://japanlaw.org/en/companies-act/art-435/par-1 · https://japanlaw.org/l/417AC0000000086/art-435/par-1 - art-2/par-1/item-13: 第百八条第一項 → 会社法 第百八条第一項 (Article 108, paragraph (1)), art-108/par-1 — https://japanlaw.org/en/companies-act/art-108/par-1 · https://japanlaw.org/l/417AC0000000086/art-108/par-1 - art-2/par-1/item-15/sub-1: 第三百六十三条第一項 → 会社法 第三百六十三条第一項 (Article 363, paragraph (1)), art-363/par-1 — https://japanlaw.org/en/companies-act/art-363/par-1 · https://japanlaw.org/l/417AC0000000086/art-363/par-1 - art-2/par-1/item-23: 第六百七十六条 → 会社法 第六百七十六条 (Article 676), art-676 — https://japanlaw.org/en/companies-act/art-676 · https://japanlaw.org/l/417AC0000000086/art-676 - art-2/par-1/item-24: 第四百三十五条第二項 → 会社法 第四百三十五条第二項 (Article 435, paragraph (2)), art-435/par-2 — https://japanlaw.org/en/companies-act/art-435/par-2 · https://japanlaw.org/l/417AC0000000086/art-435/par-2 - art-2/par-1/item-24: 第四百三十八条第二項 → 会社法 第四百三十八条第二項 (Article 438, paragraph (2)), art-438/par-2 — https://japanlaw.org/en/companies-act/art-438/par-2 · https://japanlaw.org/l/417AC0000000086/art-438/par-2 - art-2/par-1/item-24: 第四百三十九条 → 会社法 第四百三十九条 (Article 439), art-439 — https://japanlaw.org/en/companies-act/art-439 · https://japanlaw.org/l/417AC0000000086/art-439 - art-2/par-1/item-24: 第四百三十六条第三項 → 会社法 第四百三十六条第三項 (Article 436, paragraph (3)), art-436/par-3 — https://japanlaw.org/en/companies-act/art-436/par-3 · https://japanlaw.org/l/417AC0000000086/art-436/par-3 - art-2/par-1/item-32-2: 第七百七十四条の三第二項 → 会社法 第七百七十四条の三第二項 (Article 774-3, paragraph (2)), art-774-3/par-2 — https://japanlaw.org/en/companies-act/art-774-3/par-2 · https://japanlaw.org/l/417AC0000000086/art-774-3/par-2 ## Cited by 35 provisions cite this one. No official source publishes this direction. - 会社法 第三百四十八条の二第三項（業務の執行の社外取締役への委託） — https://japanlaw.org/en/companies-act/art-348-2/par-3 · https://japanlaw.org/l/417AC0000000086/art-348-2/par-3 - 会社法 第四百七十八条第七項第三号（清算人の就任） — https://japanlaw.org/en/companies-act/art-478/par-7/item-3 · https://japanlaw.org/l/417AC0000000086/art-478/par-7/item-3 - 会社法 附則第三条第一項（委員会設置会社に関する経過措置） — https://japanlaw.org/en/companies-act/suppl-4261-90/art-3/par-1 · https://japanlaw.org/l/417AC0000000086/suppl-4261-90/art-3/par-1 - 会社法 附則第四条第一項（社外取締役及び社外監査役の要件に関する経過措置） — https://japanlaw.org/en/companies-act/suppl-4261-90/art-4/par-1 · https://japanlaw.org/l/417AC0000000086/suppl-4261-90/art-4/par-1 - 会社法 附則第十六条第一項（取締役等の責任の一部の免除等に関する経過措置） — https://japanlaw.org/en/companies-act/suppl-4261-90/art-16/par-1 · https://japanlaw.org/l/417AC0000000086/suppl-4261-90/art-16/par-1 - 会社法 附則第五条第一項（社外取締役の設置義務等に関する経過措置） — https://japanlaw.org/en/companies-act/suppl-5011-70/art-5/par-1 · https://japanlaw.org/l/417AC0000000086/suppl-5011-70/art-5/par-1 - 出入国管理及び難民認定法施行規則 第七条の二第三項第二号イ（４）（記録を希望する外国人のための登録） — https://japanlaw.org/en/immigration-control-act-enforcement-regulation/art-7-2/par-3/item-2/sub-1/sub2-4 · https://japanlaw.org/l/356M50000010054/art-7-2/par-3/item-2/sub-1/sub2-4 - 外国人の技能実習の適正な実施及び技能実習生の保護に関する法律 第八条第一項（技能実習計画の認定） — https://japanlaw.org/en/technical-intern-training-act/art-8/par-1 · https://japanlaw.org/l/428AC0000000089/art-8/par-1 - 民事訴訟法 第三条の三第一項（契約上の債務に関する訴え等の管轄権） — https://japanlaw.org/en/code-of-civil-procedure/art-3-3/par-1 · https://japanlaw.org/l/408AC0000000109/art-3-3/par-1 - 法人税法 第三十四条第一項第三号イ（２）（役員給与の損金不算入） — https://japanlaw.org/en/corporation-tax-act/art-34/par-1/item-3/sub-1/sub2-2 · https://japanlaw.org/l/340AC0000000034/art-34/par-1/item-3/sub-1/sub2-2 - 特定電気通信による情報の流通によって発生する権利侵害等への対処に関する法律 第九条第一項第三号（日本の裁判所の管轄権） — https://japanlaw.org/en/information-distribution-platform-act/art-9/par-1/item-3 · https://japanlaw.org/l/413AC0000000137/art-9/par-1/item-3 - 破産法 第八十三条第二項第一号（破産管財人による調査等） — https://japanlaw.org/en/bankruptcy-act/art-83/par-2/item-1 · https://japanlaw.org/l/416AC0000000075/art-83/par-2/item-1 - 租税特別措置法 第七十条の七第二項第一号ホ（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-1/sub-5 - 租税特別措置法 第七十条の七第二項第五号イ（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-2/item-5/sub-1 - 租税特別措置法 第七十条の七の二第二項第一号ホ（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-1/sub-5 - 租税特別措置法 第七十条の七の二第二項第五号イ（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-2/item-5/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-2/item-5/sub-1 - 租税特別措置法 第七十条の七の二第十四項第十一号（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-2/par-14/item-11 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-14/item-11 - 租税特別措置法 第七十条の七の四第二項第一号ホ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-1/sub-5 - 租税特別措置法 第七十条の七の四第二項第四号イ（非上場株式等の贈与者が死亡した場合の相続税の納税猶予及び免除） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-4/par-2/item-4/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-4/par-2/item-4/sub-1 - 租税特別措置法 第七十条の七の五第二項第一号ホ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-1/sub-5 - 租税特別措置法 第七十条の七の五第二項第八号イ（非上場株式等についての贈与税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-5/par-2/item-8/sub-1 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-2/item-8/sub-1 - 租税特別措置法 第七十条の七の六第二項第一号ホ（非上場株式等についての相続税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-1/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-1/sub-5 - 租税特別措置法 第七十条の七の六第二項第八号（非上場株式等についての相続税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-6/par-2/item-8 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-2/item-8 - 租税特別措置法 第七十条の七の八第二項第二号ホ（非上場株式等の特例贈与者が死亡した場合の相続税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-2/sub-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-2/sub-5 - 租税特別措置法 第七十条の七の八第二項第四号（非上場株式等の特例贈与者が死亡した場合の相続税の納税猶予及び免除の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-7-8/par-2/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-7-8/par-2/item-4 - 租税特別措置法 第七十条の八の二第四項第三号（計画伐採に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-3 - 租税特別措置法 第七十条の八の二第四項第四号（計画伐採に係る相続税の延納等の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-70-8-2/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-70-8-2/par-4/item-4 - 資金決済に関する法律 第二十条第三項（保有者に対する前払式支払手段の払戻し） — https://japanlaw.org/en/payment-services-act/art-20/par-3 · https://japanlaw.org/l/421AC0000000059/art-20/par-3 - 資金決済に関する法律 第六十一条第六項（廃止の届出等） — https://japanlaw.org/en/payment-services-act/art-61/par-6 · https://japanlaw.org/l/421AC0000000059/art-61/par-6 - 資金決済に関する法律 第六十二条の二十五第六項（廃止の届出等） — https://japanlaw.org/en/payment-services-act/art-62-25/par-6 · https://japanlaw.org/l/421AC0000000059/art-62-25/par-6 - 資金決済に関する法律 第六十三条の二十第六項（廃止の届出等） — https://japanlaw.org/en/payment-services-act/art-63-20/par-6 · https://japanlaw.org/l/421AC0000000059/art-63-20/par-6 - 資金決済に関する法律 第六十三条の二十五第二項第一号ロ（許可の基準） — https://japanlaw.org/en/payment-services-act/art-63-25/par-2/item-1/sub-2 · https://japanlaw.org/l/421AC0000000059/art-63-25/par-2/item-1/sub-2 - 銀行法 第四条の二第一項第二号（銀行の機関） — https://japanlaw.org/en/banking-act/art-4-2/par-1/item-2 · https://japanlaw.org/l/356AC0000000059/art-4-2/par-1/item-2 - 銀行法 第二十条第五項（貸借対照表等の公告等） — https://japanlaw.org/en/banking-act/art-20/par-5 · https://japanlaw.org/l/356AC0000000059/art-20/par-5 - 銀行法 第四十九条の二第一項第二号（外国銀行支店の公告方法） — https://japanlaw.org/en/banking-act/art-49-2/par-1/item-2 · https://japanlaw.org/l/356AC0000000059/art-49-2/par-1/item-2 --- ## 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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17