# 会社法 / Companies Act — 第二百四十条 (Article 240) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-240. 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: 第二百四十条 (Article 240)（公開会社における募集事項の決定の特則） — address `art-240` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-240 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-240 - 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. --- ### 第二百四十条（公開会社における募集事項の決定の特則） — (Special Provisions on Determination of Subscription Requirements for Public Company) caption: Ministry of Justice translation — Japanese Law Translation Database System art-240 · https://japanlaw.org/ja/companies-act/art-240 · https://japanlaw.org/l/417AC0000000086/art-240 **第一項** 第二百三十八条第三項各号に掲げる場合を除き、公開会社における同条第二項の規定の適用については、同項中「株主総会」とあるのは、「取締役会」とする。この場合においては、前条の規定は、適用しない。 art-240/par-1 · https://japanlaw.org/ja/companies-act/art-240/par-1 · https://japanlaw.org/l/417AC0000000086/art-240/par-1 Except for the cases set forth in each item of Article 238, paragraph (3), for the purpose of the application of the provisions of paragraph (2) of that Article to a public company, the term "shareholders meeting" in that paragraph is deemed to be replaced with "board of directors meeting". In these cases, the provisions of the preceding Article do not apply. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 公開会社は、前項の規定により読み替えて適用する第二百三十八条第二項の取締役会の決議によって募集事項を定めた場合には、割当日の二週間前までに、株主に対し、当該募集事項を通知しなければならない。 art-240/par-2 · https://japanlaw.org/ja/companies-act/art-240/par-2 · https://japanlaw.org/l/417AC0000000086/art-240/par-2 If a public company has determined subscription requirements by a resolution at a board of directors meeting provided for in Article 238, paragraph (2) applied following the deemed replacement of terms pursuant to the provisions of the preceding paragraph, the public company must notify the shareholders of relevant subscription requirements no later than two weeks prior to the day of allotment. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 前項の規定による通知は、公告をもってこれに代えることができる。 art-240/par-3 · https://japanlaw.org/ja/companies-act/art-240/par-3 · https://japanlaw.org/l/417AC0000000086/art-240/par-3 A public notice may be substituted for the notice under the provisions of the preceding paragraph. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第二項の規定は、株式会社が募集事項について割当日の二週間前までに金融商品取引法第四条第一項から第三項までの届出をしている場合その他の株主の保護に欠けるおそれがないものとして法務省令で定める場合には、適用しない。 art-240/par-4 · https://japanlaw.org/ja/companies-act/art-240/par-4 · https://japanlaw.org/l/417AC0000000086/art-240/par-4 The provisions of paragraph (2) do not apply in cases prescribed by Ministry of Justice Order as cases where it is unlikely that the protection of shareholders is compromised, including cases where, with respect to subscription requirements, the stock company has submitted, no later than two weeks prior to the day of allotment, a notice under Article 4, paragraphs (1) through (3) of the Financial Instruments and Exchange Act. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-240/par-1: 第二百三十八条第三項 → 会社法 第二百三十八条第三項 (Article 238, paragraph (3)), art-238/par-3 — https://japanlaw.org/ja/companies-act/art-238/par-3 · https://japanlaw.org/l/417AC0000000086/art-238/par-3 - art-240/par-1: 同条第二項 → 会社法 第二百三十八条第二項 (Article 238, paragraph (2)), art-238/par-2 — https://japanlaw.org/ja/companies-act/art-238/par-2 · https://japanlaw.org/l/417AC0000000086/art-238/par-2 - art-240/par-1: 前条 → 会社法 第二百三十九条 (Article 239), art-239 — https://japanlaw.org/ja/companies-act/art-239 · https://japanlaw.org/l/417AC0000000086/art-239 - art-240/par-2: 前項 → 会社法 第二百四十条第一項 (Article 240, paragraph (1)), art-240/par-1 — https://japanlaw.org/ja/companies-act/art-240/par-1 · https://japanlaw.org/l/417AC0000000086/art-240/par-1 - art-240/par-2: 第二百三十八条第二項 → 会社法 第二百三十八条第二項 (Article 238, paragraph (2)), art-238/par-2 — https://japanlaw.org/ja/companies-act/art-238/par-2 · https://japanlaw.org/l/417AC0000000086/art-238/par-2 - art-240/par-3: 前項 → 会社法 第二百四十条第二項 (Article 240, paragraph (2)), art-240/par-2 — https://japanlaw.org/ja/companies-act/art-240/par-2 · https://japanlaw.org/l/417AC0000000086/art-240/par-2 - art-240/par-4: 第二項 → 会社法 第二百四十条第二項 (Article 240, paragraph (2)), art-240/par-2 — https://japanlaw.org/ja/companies-act/art-240/par-2 · https://japanlaw.org/l/417AC0000000086/art-240/par-2 - art-240/par-4: 金融商品取引法第四条第一項から第三項まで → 金融商品取引法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-4/par-1 - art-240/par-4: 金融商品取引法第四条第一項から第三項まで → 金融商品取引法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-4/par-2 · https://japanlaw.org/l/323AC0000000025/art-4/par-2 - art-240/par-4: 金融商品取引法第四条第一項から第三項まで → 金融商品取引法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/ja/financial-instruments-and-exchange-act/art-4/par-3 · https://japanlaw.org/l/323AC0000000025/art-4/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 会社法 第二百四十条第二項（公開会社における募集事項の決定の特則） — https://japanlaw.org/ja/companies-act/art-240/par-2 · https://japanlaw.org/l/417AC0000000086/art-240/par-2 - 会社法 第二百四十条第三項（公開会社における募集事項の決定の特則） — https://japanlaw.org/ja/companies-act/art-240/par-3 · https://japanlaw.org/l/417AC0000000086/art-240/par-3 - 会社法 第二百四十条第四項（公開会社における募集事項の決定の特則） — https://japanlaw.org/ja/companies-act/art-240/par-4 · https://japanlaw.org/l/417AC0000000086/art-240/par-4 - 会社法 第二百四十一条第五項（株主に新株予約権の割当てを受ける権利を与える場合） — https://japanlaw.org/ja/companies-act/art-241/par-5 · https://japanlaw.org/l/417AC0000000086/art-241/par-5 - 所得税法 第二百二十八条の二第一項（新株予約権の行使に関する調書） — https://japanlaw.org/ja/income-tax-act/art-228-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-228-2/par-1 - 所得税法施行規則 第九十七条の二第一項（新株予約権の行使に関する調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-97-2/par-1 · https://japanlaw.org/l/340M50000040011/art-97-2/par-1 - 租税特別措置法 第二十九条の二第一項（特定の取締役等が受ける新株予約権の行使による株式の取得に係る経済的利益の非課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-29-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-29-2/par-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 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17