# 金融商品取引法 / Financial Instruments and Exchange Act — 第百四十三条 (Article 143) - Law: 金融商品取引法 (Financial Instruments and Exchange Act), 昭和二十三年法律第二十五号 - English title "Financial Instruments and Exchange 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: 第百四十三条 (Article 143)（一に満たない端数の処理等） — address `art-143` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/financial-instruments-and-exchange-act/art-143 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-143 - 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. --- ### 第百四十三条（一に満たない端数の処理等） — (Treatment of Fractional Units or Shares) caption: Ministry of Justice translation — Japanese Law Translation Database System art-143 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-143 · https://japanlaw.org/l/323AC0000000025/art-143 **第一項** 会社法第二百三十四条第一項から第五項まで、第八百六十八条第一項、第八百六十九条、第八百七十一条、第八百七十四条（第四号に係る部分に限る。）、第八百七十五条及び第八百七十六条の規定は、第百三十六条第一項の合併により出資一口又は一株に満たない端数を生ずる場合について準用する。この場合において、必要な技術的読替えは、政令で定める。 art-143/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-143/par-1 · https://japanlaw.org/l/323AC0000000025/art-143/par-1 The provisions of Article 234, paragraphs (1) through (5); Article 868, paragraph (1); Article 869; Article 871; Article 874 (limited to the part that involves item (iv)); Article 875; and Article 876 of the Companies Act apply mutatis mutandis if fractional units or shares that constitute less than one unit of contribution or one share result from the merger referred to in Article 136, paragraph (1). In such a case, the necessary technical replacement of terms is specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 合併に際して資本準備金として計上すべき額その他合併に際しての計算に関し必要な事項は、内閣府令で定める。 art-143/par-2 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-143/par-2 · https://japanlaw.org/l/323AC0000000025/art-143/par-2 The amounts that are required to be included in the capital reserves at the time of a merger and other necessary particulars for the accounting at the time of a merger are specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-143/par-1: 会社法第二百三十四条第一項から第五項まで → 会社法 第二百三十四条第一項 (Article 234, paragraph (1)), art-234/par-1 — https://japanlaw.org/en/companies-act/art-234/par-1 · https://japanlaw.org/l/417AC0000000086/art-234/par-1 - art-143/par-1: 会社法第二百三十四条第一項から第五項まで → 会社法 第二百三十四条第二項 (Article 234, paragraph (2)), art-234/par-2 — https://japanlaw.org/en/companies-act/art-234/par-2 · https://japanlaw.org/l/417AC0000000086/art-234/par-2 - art-143/par-1: 会社法第二百三十四条第一項から第五項まで → 会社法 第二百三十四条第三項 (Article 234, paragraph (3)), art-234/par-3 — https://japanlaw.org/en/companies-act/art-234/par-3 · https://japanlaw.org/l/417AC0000000086/art-234/par-3 - art-143/par-1: 会社法第二百三十四条第一項から第五項まで → 会社法 第二百三十四条第四項 (Article 234, paragraph (4)), art-234/par-4 — https://japanlaw.org/en/companies-act/art-234/par-4 · https://japanlaw.org/l/417AC0000000086/art-234/par-4 - art-143/par-1: 会社法第二百三十四条第一項から第五項まで → 会社法 第二百三十四条第五項 (Article 234, paragraph (5)), art-234/par-5 — https://japanlaw.org/en/companies-act/art-234/par-5 · https://japanlaw.org/l/417AC0000000086/art-234/par-5 - art-143/par-1: 第八百六十八条第一項 → 会社法 第八百六十八条第一項 (Article 868, paragraph (1)), art-868/par-1 — https://japanlaw.org/en/companies-act/art-868/par-1 · https://japanlaw.org/l/417AC0000000086/art-868/par-1 - art-143/par-1: 第八百六十九条 → 会社法 第八百六十九条 (Article 869), art-869 — https://japanlaw.org/en/companies-act/art-869 · https://japanlaw.org/l/417AC0000000086/art-869 - art-143/par-1: 第八百七十一条 → 会社法 第八百七十一条 (Article 871), art-871 — https://japanlaw.org/en/companies-act/art-871 · https://japanlaw.org/l/417AC0000000086/art-871 - art-143/par-1: 第八百七十四条 → 会社法 第八百七十四条 (Article 874), art-874 — https://japanlaw.org/en/companies-act/art-874 · https://japanlaw.org/l/417AC0000000086/art-874 - art-143/par-1: 第四号 → 会社法 第八百七十四条第一項第四号 (Article 874, paragraph (1), item (iv)), art-874/par-1/item-4 — https://japanlaw.org/en/companies-act/art-874/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-874/par-1/item-4 - art-143/par-1: 第八百七十五条 → 会社法 第八百七十五条 (Article 875), art-875 — https://japanlaw.org/en/companies-act/art-875 · https://japanlaw.org/l/417AC0000000086/art-875 - art-143/par-1: 第八百七十六条 → 会社法 第八百七十六条 (Article 876), art-876 — https://japanlaw.org/en/companies-act/art-876 · https://japanlaw.org/l/417AC0000000086/art-876 - art-143/par-1: 第百三十六条第一項 → 金融商品取引法 第百三十六条第一項 (Article 136, paragraph (1)), art-136/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-136/par-1 · https://japanlaw.org/l/323AC0000000025/art-136/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 金融商品取引法 第百五十四条の二第一項（内閣府令への委任） — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-154-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-154-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 金融商品取引法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/323AC0000000025/20260812_508AC0000000064), retrieved 2026-10-22 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Financial Instruments and Exchange Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4633/tb), retrieved 2026-10-22 - This site's parser, version 212 — 金融商品取引法 — structure, counts, cross-references and defined terms, computed 2026-10-22