# 会社法 / Companies Act — 第七百九十一条 (Article 791) This is the Markdown twin of https://japanlaw.org/en/companies-act/art-791. 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: 第七百九十一条 (Article 791)（吸収分割又は株式交換に関する書面等の備置き及び閲覧等） — address `art-791` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/companies-act/art-791 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-791 - 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. --- ### 第七百九十一条（吸収分割又は株式交換に関する書面等の備置き及び閲覧等） — (Keeping and Inspection of Documents Concerning Absorption-Type Company Splits or Share Exchanges) caption: Ministry of Justice translation — Japanese Law Translation Database System art-791 · https://japanlaw.org/en/companies-act/art-791 · https://japanlaw.org/l/417AC0000000086/art-791 **第一項** 吸収分割株式会社又は株式交換完全子会社は、効力発生日後遅滞なく、吸収分割承継会社又は株式交換完全親会社と共同して、次の各号に掲げる区分に応じ、当該各号に定めるものを作成しなければならない。 art-791/par-1 · https://japanlaw.org/en/companies-act/art-791/par-1 · https://japanlaw.org/l/417AC0000000086/art-791/par-1 The stock company splitting in an absorption-type split or the wholly owned subsidiary company resulting from a share exchange must, without delay after the effective day, prepare what are provided for in the following items for the categories set forth respectively in those items, jointly with the company succeeding in the absorption-type split or the wholly owning parent company resulting from the share exchange: Ministry of Justice translation — Japanese Law Translation Database System **一** 吸収分割株式会社　吸収分割により吸収分割承継会社が承継した吸収分割株式会社の権利義務その他の吸収分割に関する事項として法務省令で定める事項を記載し、又は記録した書面又は電磁的記録 art-791/par-1/item-1 · https://japanlaw.org/en/companies-act/art-791/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-791/par-1/item-1 stock company splitting in the absorption-type split:documents detailing the rights and obligations that the company succeeding in the absorption-type split succeeded to by transfer from the stock company splitting in the absorption-type split through the absorption-type company split and any other information prescribed by Ministry of Justice Order as concerning an absorption-type company split, or electronic or magnetic records in which the information has been recorded; and Ministry of Justice translation — Japanese Law Translation Database System **二** 株式交換完全子会社　株式交換により株式交換完全親会社が取得した株式交換完全子会社の株式の数その他の株式交換に関する事項として法務省令で定める事項を記載し、又は記録した書面又は電磁的記録 art-791/par-1/item-2 · https://japanlaw.org/en/companies-act/art-791/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-1/item-2 wholly owned subsidiary company resulting from the share exchange:documents detailing the number of shares of the wholly owned subsidiary company resulting from the share exchange acquired by the wholly owning parent company resulting from the share exchange and any other information prescribed by Ministry of Justice Order as concerning a share exchange, or electronic or magnetic records in which the information has been recorded. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 吸収分割株式会社又は株式交換完全子会社は、効力発生日から六箇月間、前項各号の書面又は電磁的記録をその本店に備え置かなければならない。 art-791/par-2 · https://japanlaw.org/en/companies-act/art-791/par-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-2 A stock company splitting in an absorption-type split or a wholly owned subsidiary company resulting from a share exchange must, for a period of six months from the effective day, keep the documents or electronic or magnetic records referred to in the items of the preceding paragraph at its head office. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 吸収分割株式会社の株主、債権者その他の利害関係人は、吸収分割株式会社に対して、その営業時間内は、いつでも、次に掲げる請求をすることができる。ただし、第二号又は第四号に掲げる請求をするには、当該吸収分割株式会社の定めた費用を支払わなければならない。 art-791/par-3 · https://japanlaw.org/en/companies-act/art-791/par-3 · https://japanlaw.org/l/417AC0000000086/art-791/par-3 Shareholders, creditors and any other interested parties of a stock company splitting in an absorption-type split may make the following requests to the stock company splitting in the absorption-type split at any time during its business hours; provided, however, that the fees designated by the stock company splitting in the absorption-type split are required to be paid in order to make the requests set forth in item (ii) or item (iv): Ministry of Justice translation — Japanese Law Translation Database System **一** 前項の書面の閲覧の請求 art-791/par-3/item-1 · https://japanlaw.org/en/companies-act/art-791/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-1 requests for inspection of the documents referred to in the preceding paragraph; Ministry of Justice translation — Japanese Law Translation Database System **二** 前項の書面の謄本又は抄本の交付の請求 art-791/par-3/item-2 · https://japanlaw.org/en/companies-act/art-791/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-2 requests for delivery of a transcript or extract of the documents referred to in the preceding paragraph; Ministry of Justice translation — Japanese Law Translation Database System **三** 前項の電磁的記録に記録された事項を法務省令で定める方法により表示したものの閲覧の請求 art-791/par-3/item-3 · https://japanlaw.org/en/companies-act/art-791/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-3 a request to inspect anything that is used in a manner prescribed by Ministry of Justice Order to display the information recorded in an electronic or magnetic record as referred to in the preceding paragraph; and Ministry of Justice translation — Japanese Law Translation Database System **四** 前項の電磁的記録に記録された事項を電磁的方法であって吸収分割株式会社の定めたものにより提供することの請求又はその事項を記載した書面の交付の請求 art-791/par-3/item-4 · https://japanlaw.org/en/companies-act/art-791/par-3/item-4 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-4 a request to be provided with the information recorded in an electronic or magnetic record as referred to in the preceding paragraph by an electronic or magnetic means that the stock company splitting in the absorption-type split has designated, or a request to be issued a document showing that information. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 前項の規定は、株式交換完全子会社について準用する。この場合において、同項中「吸収分割株式会社の株主、債権者その他の利害関係人」とあるのは、「効力発生日に株式交換完全子会社の株主又は新株予約権者であった者」と読み替えるものとする。 art-791/par-4 · https://japanlaw.org/en/companies-act/art-791/par-4 · https://japanlaw.org/l/417AC0000000086/art-791/par-4 The provisions of the preceding paragraph apply mutatis mutandis to a wholly owned subsidiary company resulting from a share exchange. In these cases, the phrase "shareholders, creditors and any other interested parties of a stock company splitting in the absorption-type split" is deemed to be replaced with "persons who were shareholders or holders of share option in the wholly owned subsidiary company resulting from the share exchange as of the effective day". Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-791/par-2: 前項 → 会社法 第七百九十一条第一項 (Article 791, paragraph (1)), art-791/par-1 — https://japanlaw.org/en/companies-act/art-791/par-1 · https://japanlaw.org/l/417AC0000000086/art-791/par-1 - art-791/par-3: 第二号 → 会社法 第七百九十一条第三項第二号 (Article 791, paragraph (3), item (ii)), art-791/par-3/item-2 — https://japanlaw.org/en/companies-act/art-791/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-2 - art-791/par-3: 第四号 → 会社法 第七百九十一条第三項第四号 (Article 791, paragraph (3), item (iv)), art-791/par-3/item-4 — https://japanlaw.org/en/companies-act/art-791/par-3/item-4 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-4 - art-791/par-3/item-1: 前項 → 会社法 第七百九十一条第二項 (Article 791, paragraph (2)), art-791/par-2 — https://japanlaw.org/en/companies-act/art-791/par-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-2 - art-791/par-3/item-2: 前項 → 会社法 第七百九十一条第二項 (Article 791, paragraph (2)), art-791/par-2 — https://japanlaw.org/en/companies-act/art-791/par-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-2 - art-791/par-3/item-3: 前項 → 会社法 第七百九十一条第二項 (Article 791, paragraph (2)), art-791/par-2 — https://japanlaw.org/en/companies-act/art-791/par-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-2 - art-791/par-3/item-4: 前項 → 会社法 第七百九十一条第二項 (Article 791, paragraph (2)), art-791/par-2 — https://japanlaw.org/en/companies-act/art-791/par-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-2 - art-791/par-4: 前項 → 会社法 第七百九十一条第三項 (Article 791, paragraph (3)), art-791/par-3 — https://japanlaw.org/en/companies-act/art-791/par-3 · https://japanlaw.org/l/417AC0000000086/art-791/par-3 ## Cited by 11 provisions cite this one. No official source publishes this direction. - 会社法 第七百九十一条第二項（吸収分割又は株式交換に関する書面等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-791/par-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-2 - 会社法 第七百九十一条第三項（吸収分割又は株式交換に関する書面等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-791/par-3 · https://japanlaw.org/l/417AC0000000086/art-791/par-3 - 会社法 第七百九十一条第三項第一号（吸収分割又は株式交換に関する書面等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-791/par-3/item-1 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-1 - 会社法 第七百九十一条第三項第二号（吸収分割又は株式交換に関する書面等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-791/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-2 - 会社法 第七百九十一条第三項第三号（吸収分割又は株式交換に関する書面等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-791/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-3 - 会社法 第七百九十一条第三項第四号（吸収分割又は株式交換に関する書面等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-791/par-3/item-4 · https://japanlaw.org/l/417AC0000000086/art-791/par-3/item-4 - 会社法 第七百九十一条第四項（吸収分割又は株式交換に関する書面等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-791/par-4 · https://japanlaw.org/l/417AC0000000086/art-791/par-4 - 会社法 第八百一条第三項第二号（吸収合併等に関する書面等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-801/par-3/item-2 · https://japanlaw.org/l/417AC0000000086/art-801/par-3/item-2 - 会社法 第八百一条第三項第三号（吸収合併等に関する書面等の備置き及び閲覧等） — https://japanlaw.org/en/companies-act/art-801/par-3/item-3 · https://japanlaw.org/l/417AC0000000086/art-801/par-3/item-3 - 会社法 第九百七十六条第一項第七号（過料に処すべき行為） — https://japanlaw.org/en/companies-act/art-976/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-976/par-1/item-7 - 会社法 第九百七十六条第一項第八号（過料に処すべき行為） — https://japanlaw.org/en/companies-act/art-976/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-976/par-1/item-8 --- ## 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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17