# 会社法 / Companies Act — 第七百七十三条 (Article 773)

- 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: 第七百七十三条 (Article 773)（株式移転計画） — address `art-773`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-773
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-773
- 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.

---

### 第七百七十三条（株式移転計画） — (Share Transfer Plans)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-773 · https://japanlaw.org/en/companies-act/art-773 · https://japanlaw.org/l/417AC0000000086/art-773</sup>

    **第一項**  一又は二以上の株式会社が株式移転をする場合には、株式移転計画において、次に掲げる事項を定めなければならない。
    <sup>art-773/par-1 · https://japanlaw.org/en/companies-act/art-773/par-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1</sup>
    If one or multiple stock companies effect a share transfer, those companies must prescribe the following matters in the share transfer plan:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **一**  株式移転により設立する株式会社（以下この編において「株式移転設立完全親会社」という。）の目的、商号、本店の所在地及び発行可能株式総数
      <sup>art-773/par-1/item-1 · https://japanlaw.org/en/companies-act/art-773/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-1</sup>
      the purpose, trade name, location of the head office, and the total number of authorized shares of the stock company incorporated in the share transfer (hereinafter referred to as the "wholly owning parent company incorporated in a share transfer" in this Part);
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  前号に掲げるもののほか、株式移転設立完全親会社の定款で定める事項
      <sup>art-773/par-1/item-2 · https://japanlaw.org/en/companies-act/art-773/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-2</sup>
      beyond what is set forth in the preceding item, the matters provided for in the articles of incorporation of the wholly owning parent company incorporated in a share transfer;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **三**  株式移転設立完全親会社の設立時取締役の氏名
      <sup>art-773/par-1/item-3 · https://japanlaw.org/en/companies-act/art-773/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-3</sup>
      the names of the directors at incorporation of the wholly owning parent company incorporated in a share transfer;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **四**  次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項
      <sup>art-773/par-1/item-4 · https://japanlaw.org/en/companies-act/art-773/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-4</sup>
      the matters provided for in (a) through (c) below for the categories of cases set forth respectively therein:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **イ**  株式移転設立完全親会社が会計参与設置会社である場合　株式移転設立完全親会社の設立時会計参与の氏名又は名称
        <sup>art-773/par-1/item-4/sub-1 · https://japanlaw.org/en/companies-act/art-773/par-1/item-4/sub-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-4/sub-1</sup>
        if the wholly owning parent company incorporated in a share transfer is a company with accounting advisor:the name of the accounting advisor at incorporation of the wholly owning parent company incorporated in a share transfer;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ロ**  株式移転設立完全親会社が監査役設置会社（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株式会社を含む。）である場合　株式移転設立完全親会社の設立時監査役の氏名
        <sup>art-773/par-1/item-4/sub-2 · https://japanlaw.org/en/companies-act/art-773/par-1/item-4/sub-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-4/sub-2</sup>
        if the wholly owning parent company incorporated in a share transfer is a company with company auditor (including a 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):the name of the company auditor at incorporation of the wholly owning parent company incorporated in a share transfer; or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ハ**  株式移転設立完全親会社が会計監査人設置会社である場合　株式移転設立完全親会社の設立時会計監査人の氏名又は名称
        <sup>art-773/par-1/item-4/sub-3 · https://japanlaw.org/en/companies-act/art-773/par-1/item-4/sub-3 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-4/sub-3</sup>
        if the wholly owning parent company incorporated in a share transfer is a company with financial auditor:the name of the financial Auditor at incorporation of the wholly owning parent company incorporated in a share transfer;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **五**  株式移転設立完全親会社が株式移転に際して株式移転をする株式会社（以下この編において「株式移転完全子会社」という。）の株主に対して交付するその株式に代わる当該株式移転設立完全親会社の株式の数（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株式移転設立完全親会社の資本金及び準備金の額に関する事項
      <sup>art-773/par-1/item-5 · https://japanlaw.org/en/companies-act/art-773/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-5</sup>
      the number of shares (or, for a company with class shares, the classes of the shares and the number of the shares for each class) of the wholly owning parent company incorporated in a share transfer to be delivered by the wholly owning parent company incorporated in a share transfer to shareholders of the stock company effecting the share transfer (hereinafter referred to as the "wholly owned subsidiary company resulting from a share transfer" in this Part) in lieu of the shares thereof, when effecting the share transfer, or the method for calculating the numbers, and matters concerning the amount of the stated capital and capital reserves of the wholly owning parent company incorporated in a share transfer;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **六**  株式移転完全子会社の株主に対する前号の株式の割当てに関する事項
      <sup>art-773/par-1/item-6 · https://japanlaw.org/en/companies-act/art-773/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-6</sup>
      matters concerning allotment of the shares set forth in the preceding item to shareholders of the wholly owned subsidiary company resulting from a share transfer;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **七**  株式移転設立完全親会社が株式移転に際して株式移転完全子会社の株主に対してその株式に代わる当該株式移転設立完全親会社の社債等を交付するときは、当該社債等についての次に掲げる事項
      <sup>art-773/par-1/item-7 · https://japanlaw.org/en/companies-act/art-773/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-7</sup>
      if the wholly owning parent company incorporated in a share transfer is to deliver to shareholders of the wholly owned subsidiary company resulting from a share transfer bonds, etc. of the wholly owning parent company incorporated in a share transfer in lieu of the shares thereof when effecting the share transfer, the following matters concerning relevant bonds, etc.:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **イ**  当該社債等が株式移転設立完全親会社の社債（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
        <sup>art-773/par-1/item-7/sub-1 · https://japanlaw.org/en/companies-act/art-773/par-1/item-7/sub-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-7/sub-1</sup>
        if relevant bonds, etc. are bonds of the wholly owning parent company incorporated in a share transfer (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;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ロ**  当該社債等が株式移転設立完全親会社の新株予約権（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
        <sup>art-773/par-1/item-7/sub-2 · https://japanlaw.org/en/companies-act/art-773/par-1/item-7/sub-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-7/sub-2</sup>
        if the relevant bonds, etc. are share options of the wholly owning parent company incorporated in a share transfer (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; or
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ハ**  当該社債等が株式移転設立完全親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イ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ロに規定する事項
        <sup>art-773/par-1/item-7/sub-3 · https://japanlaw.org/en/companies-act/art-773/par-1/item-7/sub-3 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-7/sub-3</sup>
        if relevant bonds, etc. are bonds with share options of the wholly owning parent company incorporated in a share transfer, the matters prescribed in (a) concerning relevant bonds with share options and the matters prescribed in (b) concerning the share options attached to relevant bonds with share options;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **八**  前号に規定する場合には、株式移転完全子会社の株主に対する同号の社債等の割当てに関する事項
      <sup>art-773/par-1/item-8 · https://japanlaw.org/en/companies-act/art-773/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-8</sup>
      in the case prescribed in the preceding item, matters concerning allotment of bonds, etc. set forth in that item to shareholders of the wholly owned subsidiary company resulting from a share transfer;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **九**  株式移転設立完全親会社が株式移転に際して株式移転完全子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株式移転設立完全親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
      <sup>art-773/par-1/item-9 · https://japanlaw.org/en/companies-act/art-773/par-1/item-9 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-9</sup>
      if the wholly owning parent company incorporated in a share transfer is to deliver to holders of share options of the wholly owned subsidiary company resulting from a share transfer share options of the wholly owning parent company incorporated in a share transfer in lieu of relevant share options at the time of the share transfer, the following matters concerning relevant share options:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **イ**  当該株式移転設立完全親会社の新株予約権の交付を受ける株式移転完全子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「株式移転計画新株予約権」という。）の内容
        <sup>art-773/par-1/item-9/sub-1 · https://japanlaw.org/en/companies-act/art-773/par-1/item-9/sub-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-9/sub-1</sup>
        the description of the features of the share options held by holders of share options of the wholly owned subsidiary company resulting from a share transfer who will receive delivery of share options of the wholly owning parent company incorporated in a share transfer (hereinafter referred to as "share options under share transfer plan" in this Part);
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ロ**  株式移転計画新株予約権の新株予約権者に対して交付する株式移転設立完全親会社の新株予約権の内容及び数又はその算定方法
        <sup>art-773/par-1/item-9/sub-2 · https://japanlaw.org/en/companies-act/art-773/par-1/item-9/sub-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-9/sub-2</sup>
        the description of the features and number of share options of the wholly owning parent company incorporated in a share transfer to be delivered to holders of share options under share transfer plan, or the method for calculating the number; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ハ**  株式移転計画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、株式移転設立完全親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
        <sup>art-773/par-1/item-9/sub-3 · https://japanlaw.org/en/companies-act/art-773/par-1/item-9/sub-3 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-9/sub-3</sup>
        if share options under share transfer plan are share options attached to bonds with share options, a statement to the effect that the wholly owning parent company incorporated in a share transfer will succeed to the obligations relating to bonds regarding to 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; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **十**  前号に規定する場合には、株式移転計画新株予約権の新株予約権者に対する同号の株式移転設立完全親会社の新株予約権の割当てに関する事項
      <sup>art-773/par-1/item-10 · https://japanlaw.org/en/companies-act/art-773/par-1/item-10 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-10</sup>
      in the case prescribed in the preceding item, matters concerning allotment of the share options of the wholly owning parent company incorporated in a share transfer referred to in that item to holders of share options under share transfer plan.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第二項**  株式移転設立完全親会社が監査等委員会設置会社である場合には、前項第三号に掲げる事項は、設立時監査等委員である設立時取締役とそれ以外の設立時取締役とを区別して定めなければならない。
    <sup>art-773/par-2 · https://japanlaw.org/en/companies-act/art-773/par-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-2</sup>
    If a wholly owning parent company incorporated in a share transfer is a company with audit and supervisory committee, the matters set forth in item (iii) of the preceding paragraph must be prescribed by distinguishing directors at incorporation who are audit and supervisory committee member at incorporation and other directors at incorporation.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第三項**  第一項に規定する場合において、株式移転完全子会社が種類株式発行会社であるときは、株式移転完全子会社は、その発行する種類の株式の内容に応じ、同項第六号に掲げる事項として次に掲げる事項を定めることができる。
    <sup>art-773/par-3 · https://japanlaw.org/en/companies-act/art-773/par-3 · https://japanlaw.org/l/417AC0000000086/art-773/par-3</sup>
    In the case prescribed in paragraph (1), if the wholly owned subsidiary company resulting from a share transfer is a company with class shares, the wholly owned subsidiary company resulting from a share transfer may provide for the following matters in prescribing the matters set forth in item (vi) of that paragraph in accordance with the features of the classes of shares issued by the stock company disappearing in the absorption-type merger:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **一**  ある種類の株式の株主に対して株式移転設立完全親会社の株式の割当てをしないこととするときは、その旨及び当該株式の種類
      <sup>art-773/par-3/item-1 · https://japanlaw.org/en/companies-act/art-773/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-3/item-1</sup>
      if there is any arrangement that no shares of the wholly owning parent company incorporated in a share transfer are allotted to shareholders of a certain class of shares, a statement to that effect and relevant class of shares; and
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  前号に掲げる事項のほか、株式移転設立完全親会社の株式の割当てについて株式の種類ごとに異なる取扱いを行うこととするときは、その旨及び当該異なる取扱いの内容
      <sup>art-773/par-3/item-2 · https://japanlaw.org/en/companies-act/art-773/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-3/item-2</sup>
      beyond the matters set forth in the preceding item, if there is any arrangement that each class of shares is to be treated differently with respect to allotment of shares of the wholly owning parent company incorporated in a share transfer, a statement to that effect and the details of relevant different treatment.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第四項**  第一項に規定する場合には、同項第六号に掲げる事項についての定めは、株式移転完全子会社の株主（前項第一号の種類の株式の株主を除く。）の有する株式の数（前項第二号に掲げる事項についての定めがある場合にあっては、各種類の株式の数）に応じて株式移転設立完全親会社の株式を交付することを内容とするものでなければならない。
    <sup>art-773/par-4 · https://japanlaw.org/en/companies-act/art-773/par-4 · https://japanlaw.org/l/417AC0000000086/art-773/par-4</sup>
    In the case prescribed in paragraph (1), the provisions on the matters set forth in item (vi) of that paragraph must be provisions in which the shares of the wholly owning parent company incorporated in a share transfer are delivered in proportion to the number of the shares (or, if there are provisions on the matters set forth in item (ii) of the preceding paragraph, the number of the shares of each class) held by the shareholders of the wholly owned subsidiary company resulting from a share transfer (excluding the shareholders of the class of shares referred to in item (i) of the preceding paragraph).
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第五項**  前二項の規定は、第一項第八号に掲げる事項について準用する。この場合において、前二項中「株式移転設立完全親会社の株式」とあるのは、「株式移転設立完全親会社の社債等」と読み替えるものとする。
    <sup>art-773/par-5 · https://japanlaw.org/en/companies-act/art-773/par-5 · https://japanlaw.org/l/417AC0000000086/art-773/par-5</sup>
    The provisions of the preceding two paragraphs apply mutatis mutandis to the matters mentioned in paragraph (1), item (viii). In these cases, the term "shares of the wholly owning parent company incorporated in a share transfer" in the preceding two paragraphs is deemed to be replaced with "bonds, etc. of the wholly owning parent company incorporated in a share transfer".
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-773/par-1/item-2: 前号 → 会社法 第七百七十三条第一項第一号 (Article 773, paragraph (1), item (i)), art-773/par-1/item-1 — https://japanlaw.org/en/companies-act/art-773/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-1
- art-773/par-1/item-6: 前号 → 会社法 第七百七十三条第一項第五号 (Article 773, paragraph (1), item (v)), art-773/par-1/item-5 — https://japanlaw.org/en/companies-act/art-773/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-5
- art-773/par-1/item-8: 前号 → 会社法 第七百七十三条第一項第七号 (Article 773, paragraph (1), item (vii)), art-773/par-1/item-7 — https://japanlaw.org/en/companies-act/art-773/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-7
- art-773/par-1/item-10: 前号 → 会社法 第七百七十三条第一項第九号 (Article 773, paragraph (1), item (ix)), art-773/par-1/item-9 — https://japanlaw.org/en/companies-act/art-773/par-1/item-9 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-9
- art-773/par-2: 前項第三号 → 会社法 第七百七十三条第一項第三号 (Article 773, paragraph (1), item (iii)), art-773/par-1/item-3 — https://japanlaw.org/en/companies-act/art-773/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-3
- art-773/par-3: 第一項 → 会社法 第七百七十三条第一項 (Article 773, paragraph (1)), art-773/par-1 — https://japanlaw.org/en/companies-act/art-773/par-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1
- art-773/par-3: 同項第六号 → 会社法 第七百七十三条第一項第六号 (Article 773, paragraph (1), item (vi)), art-773/par-1/item-6 — https://japanlaw.org/en/companies-act/art-773/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-6
- art-773/par-3/item-2: 前号 → 会社法 第七百七十三条第三項第一号 (Article 773, paragraph (3), item (i)), art-773/par-3/item-1 — https://japanlaw.org/en/companies-act/art-773/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-3/item-1
- art-773/par-4: 第一項 → 会社法 第七百七十三条第一項 (Article 773, paragraph (1)), art-773/par-1 — https://japanlaw.org/en/companies-act/art-773/par-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-1
- art-773/par-4: 同項第六号 → 会社法 第七百七十三条第一項第六号 (Article 773, paragraph (1), item (vi)), art-773/par-1/item-6 — https://japanlaw.org/en/companies-act/art-773/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-6
- art-773/par-4: 前項第一号 → 会社法 第七百七十三条第三項第一号 (Article 773, paragraph (3), item (i)), art-773/par-3/item-1 — https://japanlaw.org/en/companies-act/art-773/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-773/par-3/item-1
- art-773/par-4: 前項第二号 → 会社法 第七百七十三条第三項第二号 (Article 773, paragraph (3), item (ii)), art-773/par-3/item-2 — https://japanlaw.org/en/companies-act/art-773/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-3/item-2
- art-773/par-5: 前二項 → 会社法 第七百七十三条第三項 (Article 773, paragraph (3)), art-773/par-3 — https://japanlaw.org/en/companies-act/art-773/par-3 · https://japanlaw.org/l/417AC0000000086/art-773/par-3
- art-773/par-5: 前二項 → 会社法 第七百七十三条第四項 (Article 773, paragraph (4)), art-773/par-4 — https://japanlaw.org/en/companies-act/art-773/par-4 · https://japanlaw.org/l/417AC0000000086/art-773/par-4
- art-773/par-5: 第一項第八号 → 会社法 第七百七十三条第一項第八号 (Article 773, paragraph (1), item (viii)), art-773/par-1/item-8 — https://japanlaw.org/en/companies-act/art-773/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-8

## Cited by

33 provisions cite this one. No official source publishes this direction.

- 会社法 第百五十四条第二項第五号 — https://japanlaw.org/en/companies-act/art-154/par-2/item-5 · https://japanlaw.org/l/417AC0000000086/art-154/par-2/item-5
- 会社法 第二百十九条第二項第六号（株券の提出に関する公告等） — https://japanlaw.org/en/companies-act/art-219/par-2/item-6 · https://japanlaw.org/l/417AC0000000086/art-219/par-2/item-6
- 会社法 第二百九十三条第一項第七号（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-7 · https://japanlaw.org/l/417AC0000000086/art-293/par-1/item-7
- 会社法 第二百九十三条第二項第八号（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-8 · https://japanlaw.org/l/417AC0000000086/art-293/par-2/item-8
- 会社法 第七百七十三条第一項第二号（株式移転計画） — https://japanlaw.org/en/companies-act/art-773/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-2
- 会社法 第七百七十三条第一項第六号（株式移転計画） — https://japanlaw.org/en/companies-act/art-773/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-6
- 会社法 第七百七十三条第一項第八号（株式移転計画） — https://japanlaw.org/en/companies-act/art-773/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-8
- 会社法 第七百七十三条第一項第十号（株式移転計画） — https://japanlaw.org/en/companies-act/art-773/par-1/item-10 · https://japanlaw.org/l/417AC0000000086/art-773/par-1/item-10
- 会社法 第七百七十三条第二項（株式移転計画） — https://japanlaw.org/en/companies-act/art-773/par-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-2
- 会社法 第七百七十三条第三項（株式移転計画） — https://japanlaw.org/en/companies-act/art-773/par-3 · https://japanlaw.org/l/417AC0000000086/art-773/par-3
- 会社法 第七百七十三条第三項第二号（株式移転計画） — https://japanlaw.org/en/companies-act/art-773/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-773/par-3/item-2
- 会社法 第七百七十三条第四項（株式移転計画） — https://japanlaw.org/en/companies-act/art-773/par-4 · https://japanlaw.org/l/417AC0000000086/art-773/par-4
- 会社法 第七百七十三条第五項（株式移転計画） — https://japanlaw.org/en/companies-act/art-773/par-5 · https://japanlaw.org/l/417AC0000000086/art-773/par-5
- 会社法 第七百七十四条第二項（株式移転の効力の発生等） — https://japanlaw.org/en/companies-act/art-774/par-2 · https://japanlaw.org/l/417AC0000000086/art-774/par-2
- 会社法 第七百七十四条第三項（株式移転の効力の発生等） — https://japanlaw.org/en/companies-act/art-774/par-3 · https://japanlaw.org/l/417AC0000000086/art-774/par-3
- 会社法 第七百七十四条第三項第一号（株式移転の効力の発生等） — https://japanlaw.org/en/companies-act/art-774/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-774/par-3/item-1
- 会社法 第七百七十四条第三項第二号（株式移転の効力の発生等） — https://japanlaw.org/en/companies-act/art-774/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-774/par-3/item-2
- 会社法 第七百七十四条第三項第三号（株式移転の効力の発生等） — https://japanlaw.org/en/companies-act/art-774/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-774/par-3/item-3
- 会社法 第七百七十四条第四項（株式移転の効力の発生等） — https://japanlaw.org/en/companies-act/art-774/par-4 · https://japanlaw.org/l/417AC0000000086/art-774/par-4
- 会社法 第七百七十四条第五項（株式移転の効力の発生等） — https://japanlaw.org/en/companies-act/art-774/par-5 · https://japanlaw.org/l/417AC0000000086/art-774/par-5
- 会社法 第八百八条第一項第三号（新株予約権買取請求） — https://japanlaw.org/en/companies-act/art-808/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-808/par-1/item-3
- 会社法 第九百三十七条第三項第七号（裁判による登記の嘱託） — https://japanlaw.org/en/companies-act/art-937/par-3/item-7 · https://japanlaw.org/l/417AC0000000086/art-937/par-3/item-7
- 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
- 法人税法 附則第三十条第二項（新株予約権を対価とする費用の帰属事業年度の特例等に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-30/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-30/par-2
- 法人税法 附則第三十五条第五項（有価証券の譲渡益又は譲渡損の益金又は損金算入に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-35/par-5 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-35/par-5
- 法人税法 附則第三十六条第七項（連結納税の開始等に伴う資産の時価評価損益に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-36/par-7 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-36/par-7
- 法人税法 附則第四十七条第二項（連結欠損金の繰越しに関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4181-10/art-47/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4181-10/art-47/par-2
- 租税特別措置法 第七十条の七第三項第六号（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-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-3/item-6
- 租税特別措置法 第七十条の七の二第三項第六号（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-3/item-6 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-3/item-6
- 租税特別措置法 第七十条の七の五第十二項第三号（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-12/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-5/par-12/item-3
- 租税特別措置法 第七十条の七の六第十三項第三号（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-13/item-3 · https://japanlaw.org/l/332AC0000000026/art-70-7-6/par-13/item-3
- 租税特別措置法 附則第九十三条第二項（株式交換又は株式移転に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-93/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-93/par-2
- 租税特別措置法 附則第百二十条第三項（株式交換又は株式移転に係る課税の特例に関する経過措置） — https://japanlaw.org/en/special-taxation-measures-act/suppl-4181-10/art-120/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-4181-10/art-120/par-3

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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
- 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