# 会社法 / Companies Act — 第百二十四条 (Article 124) - 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: 第百二十四条 (Article 124)（基準日） — address `art-124` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-124 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-124 - 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. --- ### 第百二十四条（基準日） — (Record Date) caption: Ministry of Justice translation — Japanese Law Translation Database System art-124 · https://japanlaw.org/ja/companies-act/art-124 · https://japanlaw.org/l/417AC0000000086/art-124 **第一項** 株式会社は、一定の日（以下この章において「基準日」という。）を定めて、基準日において株主名簿に記載され、又は記録されている株主（以下この条において「基準日株主」という。）をその権利を行使することができる者と定めることができる。 art-124/par-1 · https://japanlaw.org/ja/companies-act/art-124/par-1 · https://japanlaw.org/l/417AC0000000086/art-124/par-1 A stock company may, by prescribing a certain date (hereinafter in this Chapter referred to as a "record date"), prescribe the shareholders that have been entered or recorded in the shareholder register as of the record date (hereinafter in this Article referred to as "shareholders as of the record date") as the persons that may exercise their rights. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 基準日を定める場合には、株式会社は、基準日株主が行使することができる権利（基準日から三箇月以内に行使するものに限る。）の内容を定めなければならない。 art-124/par-2 · https://japanlaw.org/ja/companies-act/art-124/par-2 · https://japanlaw.org/l/417AC0000000086/art-124/par-2 If a record date is to be established, the stock company must prescribe the content of the rights which the shareholders on the record date may exercise (limited to those which are exercised within three months from the record date). Ministry of Justice translation — Japanese Law Translation Database System **第三項** 株式会社は、基準日を定めたときは、当該基準日の二週間前までに、当該基準日及び前項の規定により定めた事項を公告しなければならない。ただし、定款に当該基準日及び当該事項について定めがあるときは、この限りでない。 art-124/par-3 · https://japanlaw.org/ja/companies-act/art-124/par-3 · https://japanlaw.org/l/417AC0000000086/art-124/par-3 If a stock company has prescribed a record date, it must give public notice of relevant record date and the matters prescribed pursuant to the provisions of the preceding paragraph no later than two weeks prior to relevant record date; provided, however, that this does not apply if the articles of incorporation provide for relevant record date and relevant matters. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 基準日株主が行使することができる権利が株主総会又は種類株主総会における議決権である場合には、株式会社は、当該基準日後に株式を取得した者の全部又は一部を当該権利を行使することができる者と定めることができる。ただし、当該株式の基準日株主の権利を害することができない。 art-124/par-4 · https://japanlaw.org/ja/companies-act/art-124/par-4 · https://japanlaw.org/l/417AC0000000086/art-124/par-4 If the rights that the shareholders on the record date may exercise are voting right at a shareholders meeting or general meeting of class shareholders, the stock company may prescribe some or all persons who acquire shares on or after relevant record date as persons who may exercise relevant right; provided, however, that these provisions may not prejudice the rights of the shareholders on the record date of relevant shares. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 第一項から第三項までの規定は、第百四十九条第一項に規定する登録株式質権者について準用する。 art-124/par-5 · https://japanlaw.org/ja/companies-act/art-124/par-5 · https://japanlaw.org/l/417AC0000000086/art-124/par-5 The provisions of paragraph (1) to paragraph (3) apply mutatis mutandis to the registered pledgees of shares provided for in Article 149, paragraph (1). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-124/par-1: この条 → 会社法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/companies-act/art-124 · https://japanlaw.org/l/417AC0000000086/art-124 - art-124/par-3: 前項 → 会社法 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/companies-act/art-124/par-2 · https://japanlaw.org/l/417AC0000000086/art-124/par-2 - art-124/par-5: 第一項から第三項まで → 会社法 第百二十四条第一項 (Article 124, paragraph (1)), art-124/par-1 — https://japanlaw.org/ja/companies-act/art-124/par-1 · https://japanlaw.org/l/417AC0000000086/art-124/par-1 - art-124/par-5: 第一項から第三項まで → 会社法 第百二十四条第二項 (Article 124, paragraph (2)), art-124/par-2 — https://japanlaw.org/ja/companies-act/art-124/par-2 · https://japanlaw.org/l/417AC0000000086/art-124/par-2 - art-124/par-5: 第一項から第三項まで → 会社法 第百二十四条第三項 (Article 124, paragraph (3)), art-124/par-3 — https://japanlaw.org/ja/companies-act/art-124/par-3 · https://japanlaw.org/l/417AC0000000086/art-124/par-3 - art-124/par-5: 第百四十九条第一項 → 会社法 第百四十九条第一項 (Article 149, paragraph (1)), art-149/par-1 — https://japanlaw.org/ja/companies-act/art-149/par-1 · https://japanlaw.org/l/417AC0000000086/art-149/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 会社法 第百二十四条第一項（基準日） — https://japanlaw.org/ja/companies-act/art-124/par-1 · https://japanlaw.org/l/417AC0000000086/art-124/par-1 - 会社法 第百二十四条第三項（基準日） — https://japanlaw.org/ja/companies-act/art-124/par-3 · https://japanlaw.org/l/417AC0000000086/art-124/par-3 - 会社法 第百二十四条第五項（基準日） — https://japanlaw.org/ja/companies-act/art-124/par-5 · https://japanlaw.org/l/417AC0000000086/art-124/par-5 - 会社法 第三百二十五条の五第二項（書面交付請求） — https://japanlaw.org/ja/companies-act/art-325-5/par-2 · https://japanlaw.org/l/417AC0000000086/art-325-5/par-2 - 法人税法 第二十三条第二項第一号（受取配当等の益金不算入） — https://japanlaw.org/ja/corporation-tax-act/art-23/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-23/par-2/item-1 - 法人税法 第六十七条第四項第一号（特定同族会社の特別税率） — https://japanlaw.org/ja/corporation-tax-act/art-67/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-67/par-4/item-1 --- ## 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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17