# 会社法 / Companies Act — 第二百四十三条 (Article 243) - 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: 第二百四十三条 (Article 243)（募集新株予約権の割当て） — address `art-243` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-243 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-243 - 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. --- ### 第二百四十三条（募集新株予約権の割当て） — (Allotment of Share Options for Subscription) caption: Ministry of Justice translation — Japanese Law Translation Database System art-243 · https://japanlaw.org/ja/companies-act/art-243 · https://japanlaw.org/l/417AC0000000086/art-243 **第一項** 株式会社は、申込者の中から募集新株予約権の割当てを受ける者を定め、かつ、その者に割り当てる募集新株予約権の数を定めなければならない。この場合において、株式会社は、当該申込者に割り当てる募集新株予約権の数を、前条第二項第二号の数よりも減少することができる。 art-243/par-1 · https://japanlaw.org/ja/companies-act/art-243/par-1 · https://japanlaw.org/l/417AC0000000086/art-243/par-1 A stock company must specify the persons from among the applicants the persons to whom share options for subscription will be allotted, and determine the number of share options for subscription to be allotted to those persons. In these cases, the stock company may reduce the number of share options for subscription the stock company allots to these applicants below the number under paragraph (2), item (ii) of the preceding Article. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 次に掲げる場合には、前項の規定による決定は、株主総会（取締役会設置会社にあっては、取締役会）の決議によらなければならない。ただし、定款に別段の定めがある場合は、この限りでない。 art-243/par-2 · https://japanlaw.org/ja/companies-act/art-243/par-2 · https://japanlaw.org/l/417AC0000000086/art-243/par-2 In the following cases, the determination under the provisions of the preceding paragraph must be made by a resolution at a shareholders meeting (or at a board of directors meeting for a company with board of directors); provided, however, that this does not apply if it is otherwise provided for in the articles of incorporation: Ministry of Justice translation — Japanese Law Translation Database System **一** 募集新株予約権の目的である株式の全部又は一部が譲渡制限株式である場合 art-243/par-2/item-1 · https://japanlaw.org/ja/companies-act/art-243/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-243/par-2/item-1 if some or all of the shares underlying the share options for subscription are shares with restriction on transfer; or Ministry of Justice translation — Japanese Law Translation Database System **二** 募集新株予約権が譲渡制限新株予約権（新株予約権であって、譲渡による当該新株予約権の取得について株式会社の承認を要する旨の定めがあるものをいう。以下この章において同じ。）である場合 art-243/par-2/item-2 · https://japanlaw.org/ja/companies-act/art-243/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-243/par-2/item-2 if the share options for subscription are share options with restriction on transfer (meaning share options for which it is provided that the acquisition of relevant share options by transfer requires the approval of the stock company; hereinafter the same applies in this Chapter). Ministry of Justice translation — Japanese Law Translation Database System **第三項** 株式会社は、割当日の前日までに、申込者に対し、当該申込者に割り当てる募集新株予約権の数（当該募集新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債についての社債の種類及び各社債の金額の合計額を含む。）を通知しなければならない。 art-243/par-3 · https://japanlaw.org/ja/companies-act/art-243/par-3 · https://japanlaw.org/l/417AC0000000086/art-243/par-3 The stock company must notify the applicants, no later than the day immediately preceding the day of allotment, of the number of the share options for subscription that will be allotted to relevant applicants (if relevant share options for subscription are attached to bonds with share option, including a description of the classes of bonds with respect to relevant bonds with share option and the total amount of money for each class of bonds). Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第二百四十一条の規定により株主に新株予約権の割当てを受ける権利を与えた場合において、株主が同条第一項第二号の期日までに前条第二項の申込みをしないときは、当該株主は、募集新株予約権の割当てを受ける権利を失う。 art-243/par-4 · https://japanlaw.org/ja/companies-act/art-243/par-4 · https://japanlaw.org/l/417AC0000000086/art-243/par-4 If the stock company has granted entitlement to the allotment of share options pursuant to the provisions of Article 241 to its shareholders, if the shareholders do not submit, no later than the date under paragraph (1), item (ii) of that Article, applications under paragraph (2) of the preceding Article, relevant shareholders will lose the entitlement to the allotment of share options for subscription. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-243/par-1: 前条第二項第二号 → 会社法 第二百四十二条第二項第二号 (Article 242, paragraph (2), item (ii)), art-242/par-2/item-2 — https://japanlaw.org/ja/companies-act/art-242/par-2/item-2 · https://japanlaw.org/l/417AC0000000086/art-242/par-2/item-2 - art-243/par-2: 前項 → 会社法 第二百四十三条第一項 (Article 243, paragraph (1)), art-243/par-1 — https://japanlaw.org/ja/companies-act/art-243/par-1 · https://japanlaw.org/l/417AC0000000086/art-243/par-1 - art-243/par-4: 第二百四十一条 → 会社法 第二百四十一条 (Article 241), art-241 — https://japanlaw.org/ja/companies-act/art-241 · https://japanlaw.org/l/417AC0000000086/art-241 - art-243/par-4: 同条第一項第二号 → 会社法 第二百四十一条第一項第二号 (Article 241, paragraph (1), item (ii)), art-241/par-1/item-2 — https://japanlaw.org/ja/companies-act/art-241/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-241/par-1/item-2 - art-243/par-4: 前条第二項 → 会社法 第二百四十二条第二項 (Article 242, paragraph (2)), art-242/par-2 — https://japanlaw.org/ja/companies-act/art-242/par-2 · https://japanlaw.org/l/417AC0000000086/art-242/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 会社法 第百七十九条の九第二項（売渡株式等の取得） — https://japanlaw.org/ja/companies-act/art-179-9/par-2 · https://japanlaw.org/l/417AC0000000086/art-179-9/par-2 - 会社法 第二百四十三条第二項（募集新株予約権の割当て） — https://japanlaw.org/ja/companies-act/art-243/par-2 · https://japanlaw.org/l/417AC0000000086/art-243/par-2 - 会社法 第二百四十四条第一項（募集新株予約権の申込み及び割当てに関する特則） — https://japanlaw.org/ja/companies-act/art-244/par-1 · https://japanlaw.org/l/417AC0000000086/art-244/par-1 - 会社法 第三百九条第二項第六号（株主総会の決議） — https://japanlaw.org/ja/companies-act/art-309/par-2/item-6 · https://japanlaw.org/l/417AC0000000086/art-309/par-2/item-6 --- ## 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