# 会社法 / Companies Act — 第七百五十八条 (Article 758) - 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: 第七百五十八条 (Article 758)（株式会社に権利義務を承継させる吸収分割契約） — address `art-758` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-758 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-758 - 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. --- ### 第七百五十八条（株式会社に権利義務を承継させる吸収分割契約） — (Absorption-Type Company Split Agreement Which Causes a Stock Company to Succeed to Rights and Obligations) caption: Ministry of Justice translation — Japanese Law Translation Database System art-758 · https://japanlaw.org/en/companies-act/art-758 · https://japanlaw.org/l/417AC0000000086/art-758 **第一項** 会社が吸収分割をする場合において、吸収分割承継会社が株式会社であるときは、吸収分割契約において、次に掲げる事項を定めなければならない。 art-758/par-1 · https://japanlaw.org/en/companies-act/art-758/par-1 · https://japanlaw.org/l/417AC0000000086/art-758/par-1 If a company effects an absorption-type company split, and the company succeeding in the absorption-type split is a stock company, it must prescribe the following matters in the absorption-type company split agreement: Ministry of Justice translation — Japanese Law Translation Database System **一** 吸収分割をする会社（以下この編において「吸収分割会社」という。）及び株式会社である吸収分割承継会社（以下この編において「吸収分割承継株式会社」という。）の商号及び住所 art-758/par-1/item-1 · https://japanlaw.org/en/companies-act/art-758/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-1 the trade name and address of the company effecting the absorption-type company split (hereinafter referred to as the "company splitting in the absorption-type split" in this Part) and the stock company that constitutes the company succeeding in the absorption-type split (hereinafter referred to as the "stock company succeeding in the absorption-type split" in this Part); Ministry of Justice translation — Japanese Law Translation Database System **二** 吸収分割承継株式会社が吸収分割により吸収分割会社から承継する資産、債務、雇用契約その他の権利義務（株式会社である吸収分割会社（以下この編において「吸収分割株式会社」という。）及び吸収分割承継株式会社の株式並びに吸収分割株式会社の新株予約権に係る義務を除く。）に関する事項 art-758/par-1/item-2 · https://japanlaw.org/en/companies-act/art-758/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-2 matters concerning the assets, obligations, employment agreements, and any other rights and obligations that the stock company succeeding in the absorption-type split succeeds to by transfer from the company splitting in the absorption-type split through the absorption-type split (excluding obligations related to shares of the company splitting in the absorption-type split that is a stock company (hereinafter referred to as the "stock company splitting in the absorption-type split" in this Part) and of the stock company succeeding in the absorption-type split and to share options of the stock company splitting in the absorption-type split); Ministry of Justice translation — Japanese Law Translation Database System **三** 吸収分割により吸収分割株式会社又は吸収分割承継株式会社の株式を吸収分割承継株式会社に承継させるときは、当該株式に関する事項 art-758/par-1/item-3 · https://japanlaw.org/en/companies-act/art-758/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-3 when the stock company succeeding in the absorption-type split succeeds to shares of the stock company splitting in the absorption-type split or of the stock company succeeding in the absorption-type split through the absorption-type company split, matters concerning relevant shares; Ministry of Justice translation — Japanese Law Translation Database System **四** 吸収分割承継株式会社が吸収分割に際して吸収分割会社に対してその事業に関する権利義務の全部又は一部に代わる金銭等を交付するときは、当該金銭等についての次に掲げる事項 art-758/par-1/item-4 · https://japanlaw.org/en/companies-act/art-758/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-4 if the stock company succeeding in the absorption-type split is to deliver to the company splitting in the absorption-type split monies, etc. in lieu of all or part of the rights and obligations in connection with the business thereof when effecting the absorption-type company split, the following matters concerning relevant monies, etc.: Ministry of Justice translation — Japanese Law Translation Database System **イ** 当該金銭等が吸収分割承継株式会社の株式であるときは、当該株式の数（種類株式発行会社にあっては、株式の種類及び種類ごとの数）又はその数の算定方法並びに当該吸収分割承継株式会社の資本金及び準備金の額に関する事項 art-758/par-1/item-4/sub-1 · https://japanlaw.org/en/companies-act/art-758/par-1/item-4/sub-1 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-4/sub-1 if relevant monies, etc. are shares of the stock company succeeding in the absorption-type split, the description of the number of relevant shares (or, for a company with class shares, the classes of the shares and the number of the shares for each class) or the method for calculating the numbers, and matters concerning the amount of the stated capital and capital reserves of the stock company succeeding in the absorption-type split; Ministry of Justice translation — Japanese Law Translation Database System **ロ** 当該金銭等が吸収分割承継株式会社の社債（新株予約権付社債についてのものを除く。）であるときは、当該社債の種類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 art-758/par-1/item-4/sub-2 · https://japanlaw.org/en/companies-act/art-758/par-1/item-4/sub-2 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-4/sub-2 if relevant monies, etc. are bonds of the stock company succeeding in the absorption-type split (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; Ministry of Justice translation — Japanese Law Translation Database System **ハ** 当該金銭等が吸収分割承継株式会社の新株予約権（新株予約権付社債に付されたものを除く。）であるときは、当該新株予約権の内容及び数又はその算定方法 art-758/par-1/item-4/sub-3 · https://japanlaw.org/en/companies-act/art-758/par-1/item-4/sub-3 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-4/sub-3 if relevant monies, etc. are stock options of the stock company succeeding in the absorption-type split (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; Ministry of Justice translation — Japanese Law Translation Database System **ニ** 当該金銭等が吸収分割承継株式会社の新株予約権付社債であるときは、当該新株予約権付社債についてのロに規定する事項及び当該新株予約権付社債に付された新株予約権についてのハに規定する事項 art-758/par-1/item-4/sub-4 · https://japanlaw.org/en/companies-act/art-758/par-1/item-4/sub-4 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-4/sub-4 if relevant monies, etc. are bonds with share options of the stock company succeeding in the absorption-type split, the matters prescribed in (b) concerning relevant bonds with share options and the matters prescribed in (c) concerning the share options attached to relevant bonds with share options; and Ministry of Justice translation — Japanese Law Translation Database System **ホ** 当該金銭等が吸収分割承継株式会社の株式等以外の財産であるときは、当該財産の内容及び数若しくは額又はこれらの算定方法 art-758/par-1/item-4/sub-5 · https://japanlaw.org/en/companies-act/art-758/par-1/item-4/sub-5 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-4/sub-5 if relevant monies, etc. are property other than shares, etc. of the stock company succeeding in the absorption-type split, the description of the features and number or amount of relevant property, or the method for calculating the number or amount; Ministry of Justice translation — Japanese Law Translation Database System **五** 吸収分割承継株式会社が吸収分割に際して吸収分割株式会社の新株予約権の新株予約権者に対して当該新株予約権に代わる当該吸収分割承継株式会社の新株予約権を交付するときは、当該新株予約権についての次に掲げる事項 art-758/par-1/item-5 · https://japanlaw.org/en/companies-act/art-758/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-5 if the stock company succeeding in the absorption-type split is to deliver to holders of share options of the stock company splitting in the absorption-type split share options of the stock company succeeding in the absorption-type split in lieu of relevant share options at the time of the absorption-type company split, the following matters concerning relevant share options: Ministry of Justice translation — Japanese Law Translation Database System **イ** 当該吸収分割承継株式会社の新株予約権の交付を受ける吸収分割株式会社の新株予約権の新株予約権者の有する新株予約権（以下この編において「吸収分割契約新株予約権」という。）の内容 art-758/par-1/item-5/sub-1 · https://japanlaw.org/en/companies-act/art-758/par-1/item-5/sub-1 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-5/sub-1 the description of the features of the share options (hereinafter referred to as "share options under absorption-type company split agreement" in this Part) held by holders of share options of the stock company splitting in the absorption-type split who receive delivery of share options of the stock company succeeding in the absorption-type split; Ministry of Justice translation — Japanese Law Translation Database System **ロ** 吸収分割契約新株予約権の新株予約権者に対して交付する吸収分割承継株式会社の新株予約権の内容及び数又はその算定方法 art-758/par-1/item-5/sub-2 · https://japanlaw.org/en/companies-act/art-758/par-1/item-5/sub-2 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-5/sub-2 the description of the features and number of share options of the stock company succeeding in the absorption-type split to be delivered to holders of share options under absorption-type company split agreement, or the method for calculating the number; and Ministry of Justice translation — Japanese Law Translation Database System **ハ** 吸収分割契約新株予約権が新株予約権付社債に付された新株予約権であるときは、吸収分割承継株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る社債の種類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 art-758/par-1/item-5/sub-3 · https://japanlaw.org/en/companies-act/art-758/par-1/item-5/sub-3 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-5/sub-3 if share options under absorption-type company split agreement are share options attached to bonds with share options, a statement to the effect that the stock company succeeding in the absorption-type split will succeed to the obligations relating to bonds regarding the bonds with share options and the description of the classes of the bonds subject to relevant succession and the total amount for each class of bonds, or the method for calculating that total amount; Ministry of Justice translation — Japanese Law Translation Database System **六** 前号に規定する場合には、吸収分割契約新株予約権の新株予約権者に対する同号の吸収分割承継株式会社の新株予約権の割当てに関する事項 art-758/par-1/item-6 · https://japanlaw.org/en/companies-act/art-758/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-6 in the case prescribed in the preceding item, matters concerning allotment of the share options of the stock company succeeding in the absorption-type split set forth in that item to holders of share options under absorption-type company split agreement; Ministry of Justice translation — Japanese Law Translation Database System **七** 吸収分割がその効力を生ずる日（以下この節において「効力発生日」という。） art-758/par-1/item-7 · https://japanlaw.org/en/companies-act/art-758/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-7 the day on which the absorption-type company split becomes effective (hereinafter referred to as the "effective day" in this Section); Ministry of Justice translation — Japanese Law Translation Database System **八** 吸収分割株式会社が効力発生日に次に掲げる行為をするときは、その旨 art-758/par-1/item-8 · https://japanlaw.org/en/companies-act/art-758/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-8 if the stock company splitting in the absorption-type split conducts any one of the following acts on the effective day, a statement to that effect: Ministry of Justice translation — Japanese Law Translation Database System **イ** 第百七十一条第一項の規定による株式の取得（同項第一号に規定する取得対価が吸収分割承継株式会社の株式（吸収分割株式会社が吸収分割をする前から有するものを除き、吸収分割承継株式会社の株式に準ずるものとして法務省令で定めるものを含む。ロにおいて同じ。）のみであるものに限る。） art-758/par-1/item-8/sub-1 · https://japanlaw.org/en/companies-act/art-758/par-1/item-8/sub-1 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-8/sub-1 acquisition of shares under the provisions of Article 171, paragraph (1) (limited to the case where the consideration for acquisition prescribed in item (i) of that paragraph is only the shares of the stock company succeeding in the absorption-type split (excluding shares that had been held by the stock company splitting in the absorption-type split prior to effecting the absorption-type company split, and including shares prescribed by Ministry of Justice Order as those equivalent to shares of the stock company succeeding in the absorption-type split; the same applies in (b))); or Ministry of Justice translation — Japanese Law Translation Database System **ロ** 剰余金の配当（配当財産が吸収分割承継株式会社の株式のみであるものに限る。） art-758/par-1/item-8/sub-2 · https://japanlaw.org/en/companies-act/art-758/par-1/item-8/sub-2 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-8/sub-2 payment of dividends of surplus (limited to the case where the dividend property is only the shares of the stock company succeeding in the absorption-type split). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-758/par-1/item-6: 前号 → 会社法 第七百五十八条第一項第五号 (Article 758, paragraph (1), item (v)), art-758/par-1/item-5 — https://japanlaw.org/en/companies-act/art-758/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-5 - art-758/par-1/item-8/sub-1: 第百七十一条第一項 → 会社法 第百七十一条第一項 (Article 171, paragraph (1)), art-171/par-1 — https://japanlaw.org/en/companies-act/art-171/par-1 · https://japanlaw.org/l/417AC0000000086/art-171/par-1 - art-758/par-1/item-8/sub-1: 同項第一号 → 会社法 第百七十一条第一項第一号 (Article 171, paragraph (1), item (i)), art-171/par-1/item-1 — https://japanlaw.org/en/companies-act/art-171/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-171/par-1/item-1 ## Cited by 18 provisions cite this one. No official source publishes this direction. - 会社法 第二百九十三条第一項第四号（新株予約権証券の提出に関する公告等） — https://japanlaw.org/en/companies-act/art-293/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-293/par-1/item-4 - 会社法 第二百九十三条第二項第五号（新株予約権証券の提出に関する公告等） — https://japanlaw.org/en/companies-act/art-293/par-2/item-5 · https://japanlaw.org/l/417AC0000000086/art-293/par-2/item-5 - 会社法 第七百五十八条第一項第六号（株式会社に権利義務を承継させる吸収分割契約） — https://japanlaw.org/en/companies-act/art-758/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-758/par-1/item-6 - 会社法 第七百五十九条第五項（株式会社に権利義務を承継させる吸収分割の効力の発生等） — https://japanlaw.org/en/companies-act/art-759/par-5 · https://japanlaw.org/l/417AC0000000086/art-759/par-5 - 会社法 第七百五十九条第八項第一号（株式会社に権利義務を承継させる吸収分割の効力の発生等） — https://japanlaw.org/en/companies-act/art-759/par-8/item-1 · https://japanlaw.org/l/417AC0000000086/art-759/par-8/item-1 - 会社法 第七百五十九条第八項第二号（株式会社に権利義務を承継させる吸収分割の効力の発生等） — https://japanlaw.org/en/companies-act/art-759/par-8/item-2 · https://japanlaw.org/l/417AC0000000086/art-759/par-8/item-2 - 会社法 第七百五十九条第八項第三号（株式会社に権利義務を承継させる吸収分割の効力の発生等） — https://japanlaw.org/en/companies-act/art-759/par-8/item-3 · https://japanlaw.org/l/417AC0000000086/art-759/par-8/item-3 - 会社法 第七百五十九条第八項第四号（株式会社に権利義務を承継させる吸収分割の効力の発生等） — https://japanlaw.org/en/companies-act/art-759/par-8/item-4 · https://japanlaw.org/l/417AC0000000086/art-759/par-8/item-4 - 会社法 第七百五十九条第九項（株式会社に権利義務を承継させる吸収分割の効力の発生等） — https://japanlaw.org/en/companies-act/art-759/par-9 · https://japanlaw.org/l/417AC0000000086/art-759/par-9 - 会社法 第七百八十四条の二第一項第二号（吸収合併等をやめることの請求） — https://japanlaw.org/en/companies-act/art-784-2/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-784-2/par-1/item-2 - 会社法 第七百八十七条第一項第二号（新株予約権買取請求） — https://japanlaw.org/en/companies-act/art-787/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-787/par-1/item-2 - 会社法 第七百八十九条第一項第二号（債権者の異議） — https://japanlaw.org/en/companies-act/art-789/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-789/par-1/item-2 - 会社法 第七百九十二条第一項第一号（剰余金の配当等に関する特則） — https://japanlaw.org/en/companies-act/art-792/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-792/par-1/item-1 - 会社法 第七百九十二条第一項第二号（剰余金の配当等に関する特則） — https://japanlaw.org/en/companies-act/art-792/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-792/par-1/item-2 - 会社法 第七百九十三条第二項 — https://japanlaw.org/en/companies-act/art-793/par-2 · https://japanlaw.org/l/417AC0000000086/art-793/par-2 - 会社法 第七百九十五条第四項第二号（吸収合併契約等の承認等） — https://japanlaw.org/en/companies-act/art-795/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-795/par-4/item-2 - 会社法 第七百九十六条の二第一項第二号（吸収合併等をやめることの請求） — https://japanlaw.org/en/companies-act/art-796-2/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-796-2/par-1/item-2 - 会社法 附則第四項（合併等に際して株主等に対して交付する金銭等に関する経過措置） — https://japanlaw.org/en/companies-act/suppl-4171-86/par-4 · https://japanlaw.org/l/417AC0000000086/suppl-4171-86/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 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 2 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4482/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