# 会社法 / Companies Act — 第二百七十二条の二 (Article 272-2) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-272-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第二百七十二条の二 (Article 272-2) — address `art-272-2` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-272-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-272-2 - 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. --- ### 第二百七十二条の二 art-272-2 · https://japanlaw.org/en/companies-act/art-272-2 · https://japanlaw.org/l/417AC0000000086/art-272-2 **第一項** 新株予約権については、当該新株予約権が信託財産に属する旨を新株予約権原簿に記載し、又は記録しなければ、当該新株予約権が信託財産に属することを株式会社その他の第三者に対抗することができない。 art-272-2/par-1 · https://japanlaw.org/en/companies-act/art-272-2/par-1 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-1 With regard to share options, the fact that the share options belong to the trust property may not be perfected against the stock company and other third parties unless the fact that the share options belong to the trust property is entered or recorded in the share option register. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 第二百四十九条第三号イの新株予約権者は、その有する新株予約権が信託財産に属するときは、株式会社に対し、その旨を新株予約権原簿に記載し、又は記録することを請求することができる。 art-272-2/par-2 · https://japanlaw.org/en/companies-act/art-272-2/par-2 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-2 When share options held by the share option holders set forth in Article 249, item (iii), (a) belong to the trust property, the share option holders may request the stock company to enter or record to that effect in the share option register. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 新株予約権原簿に前項の規定による記載又は記録がされた場合における第二百五十条第一項及び第二百五十九条第一項の規定の適用については、第二百五十条第一項中「記録された新株予約権原簿記載事項」とあるのは「記録された新株予約権原簿記載事項（当該新株予約権者の有する新株予約権が信託財産に属する旨を含む。）」と、第二百五十九条第一項中「新株予約権原簿記載事項」とあるのは「新株予約権原簿記載事項（当該新株予約権者の有する新株予約権が信託財産に属する旨を含む。）」とする。 art-272-2/par-3 · https://japanlaw.org/en/companies-act/art-272-2/par-3 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-3 When applying the provisions of Article 250, paragraph (1) and Article 259, paragraph (1) if the statement or record is made pursuant to the provisions of the preceding paragraph in the share option register, the phrase "showing the information required to be entered in the share option register which has been entered or recorded" in Article 250, paragraph (1) is deemed to be replaced with "showing the information required to be entered in the share option register (including the fact that the share options held by those share option holders belong to the trust property) which has been entered or recorded" and the phrase "information required to be entered in the share option register" in Article 259, paragraph (1) is deemed to be replaced with "information required to be entered in the share option register (including the fact that the share options held by those share option holders belong to the trust property)". Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前三項の規定は、証券発行新株予約権及び証券発行新株予約権付社債に付された新株予約権については、適用しない。 art-272-2/par-4 · https://japanlaw.org/en/companies-act/art-272-2/par-4 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-4 The provisions of the preceding three paragraphs do not apply to a share certificate-issuing company. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-272-2/par-2: 第二百四十九条第三号 → 会社法 第二百四十九条第一項第三号 (Article 249, paragraph (1), item (iii)), art-249/par-1/item-3 — https://japanlaw.org/en/companies-act/art-249/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-249/par-1/item-3 - art-272-2/par-3: 前項 → 会社法 第二百七十二条の二第二項 (Article 272-2, paragraph (2)), art-272-2/par-2 — https://japanlaw.org/en/companies-act/art-272-2/par-2 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-2 - art-272-2/par-3: 第二百五十条第一項 → 会社法 第二百五十条第一項 (Article 250, paragraph (1)), art-250/par-1 — https://japanlaw.org/en/companies-act/art-250/par-1 · https://japanlaw.org/l/417AC0000000086/art-250/par-1 - art-272-2/par-3: 第二百五十九条第一項 → 会社法 第二百五十九条第一項 (Article 259, paragraph (1)), art-259/par-1 — https://japanlaw.org/en/companies-act/art-259/par-1 · https://japanlaw.org/l/417AC0000000086/art-259/par-1 - art-272-2/par-4: 前三項 → 会社法 第二百七十二条の二第一項 (Article 272-2, paragraph (1)), art-272-2/par-1 — https://japanlaw.org/en/companies-act/art-272-2/par-1 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-1 - art-272-2/par-4: 前三項 → 会社法 第二百七十二条の二第二項 (Article 272-2, paragraph (2)), art-272-2/par-2 — https://japanlaw.org/en/companies-act/art-272-2/par-2 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-2 - art-272-2/par-4: 前三項 → 会社法 第二百七十二条の二第三項 (Article 272-2, paragraph (3)), art-272-2/par-3 — https://japanlaw.org/en/companies-act/art-272-2/par-3 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 会社法 第二百七十二条の二第三項 — https://japanlaw.org/en/companies-act/art-272-2/par-3 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-3 - 会社法 第二百七十二条の二第四項 — https://japanlaw.org/en/companies-act/art-272-2/par-4 · https://japanlaw.org/l/417AC0000000086/art-272-2/par-4 --- ## 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