# 会社法 / Companies Act — 第二十八条 (Article 28) - 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: 第二十八条 (Article 28) — address `art-28` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-28 - 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. --- ### 第二十八条 art-28 · https://japanlaw.org/ja/companies-act/art-28 · https://japanlaw.org/l/417AC0000000086/art-28 **第一項** 株式会社を設立する場合には、次に掲げる事項は、第二十六条第一項の定款に記載し、又は記録しなければ、その効力を生じない。 art-28/par-1 · https://japanlaw.org/ja/companies-act/art-28/par-1 · https://japanlaw.org/l/417AC0000000086/art-28/par-1 If a stock company is to be incorporated, the following matters do not become effective unless they are specified or recorded in the articles of incorporation referred to in Article 26, paragraph (1): Ministry of Justice translation — Japanese Law Translation Database System **一** 金銭以外の財産を出資する者の氏名又は名称、当該財産及びその価額並びにその者に対して割り当てる設立時発行株式の数（設立しようとする株式会社が種類株式発行会社である場合にあっては、設立時発行株式の種類及び種類ごとの数。第三十二条第一項第一号において同じ。） art-28/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-28/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-28/par-1/item-1 name of person who contribute by any property other than money, the description of relevant property and the value thereof, and the number of the shares issued at incorporation that are to be allotted to that person (if the stock company to be incorporated is a company with class shares, referring to the class and the number of each class of the shares issued at incorporation; the same applies in Article 32, paragraph (1), item (i)); Ministry of Justice translation — Japanese Law Translation Database System **二** 株式会社の成立後に譲り受けることを約した財産及びその価額並びにその譲渡人の氏名又は名称 art-28/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-28/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-28/par-1/item-2 property that is agreed to be transferred to the stock company after the formation thereof, the value thereof, and the name of the transferor; Ministry of Justice translation — Japanese Law Translation Database System **三** 株式会社の成立により発起人が受ける報酬その他の特別の利益及びその発起人の氏名又は名称 art-28/par-1/item-3 · https://japanlaw.org/ja/companies-act/art-28/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-28/par-1/item-3 compensation or other special benefit which the incorporator is to obtain by the formation of the stock company, and the name of that incorporator; and Ministry of Justice translation — Japanese Law Translation Database System **四** 株式会社の負担する設立に関する費用（定款の認証の手数料その他株式会社に損害を与えるおそれがないものとして法務省令で定めるものを除く。） art-28/par-1/item-4 · https://japanlaw.org/ja/companies-act/art-28/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-28/par-1/item-4 expenses regarding the incorporation that are borne by the stock company (excluding the fees for the certification of the articles of incorporation, and other expenses which are prescribed by Ministry of Justice Order as expenses that are unlikely to cause harm to the stock company). Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-28/par-1: 第二十六条第一項 → 会社法 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/ja/companies-act/art-26/par-1 · https://japanlaw.org/l/417AC0000000086/art-26/par-1 - art-28/par-1/item-1: 第三十二条第一項第一号 → 会社法 第三十二条第一項第一号 (Article 32, paragraph (1), item (i)), art-32/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-32/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-32/par-1/item-1 ## Cited by 17 provisions cite this one. No official source publishes this direction. - 会社法 第二十九条第一項 — https://japanlaw.org/ja/companies-act/art-29/par-1 · https://japanlaw.org/l/417AC0000000086/art-29/par-1 - 会社法 第三十三条第一項（定款の記載又は記録事項に関する検査役の選任） — https://japanlaw.org/ja/companies-act/art-33/par-1 · https://japanlaw.org/l/417AC0000000086/art-33/par-1 - 会社法 第三十三条第七項（定款の記載又は記録事項に関する検査役の選任） — https://japanlaw.org/ja/companies-act/art-33/par-7 · https://japanlaw.org/l/417AC0000000086/art-33/par-7 - 会社法 第三十三条第八項（定款の記載又は記録事項に関する検査役の選任） — https://japanlaw.org/ja/companies-act/art-33/par-8 · https://japanlaw.org/l/417AC0000000086/art-33/par-8 - 会社法 第三十三条第十項第一号（定款の記載又は記録事項に関する検査役の選任） — https://japanlaw.org/ja/companies-act/art-33/par-10/item-1 · https://japanlaw.org/l/417AC0000000086/art-33/par-10/item-1 - 会社法 第三十三条第十項第二号（定款の記載又は記録事項に関する検査役の選任） — https://japanlaw.org/ja/companies-act/art-33/par-10/item-2 · https://japanlaw.org/l/417AC0000000086/art-33/par-10/item-2 - 会社法 第三十三条第十項第三号（定款の記載又は記録事項に関する検査役の選任） — https://japanlaw.org/ja/companies-act/art-33/par-10/item-3 · https://japanlaw.org/l/417AC0000000086/art-33/par-10/item-3 - 会社法 第三十三条第十一項第二号（定款の記載又は記録事項に関する検査役の選任） — https://japanlaw.org/ja/companies-act/art-33/par-11/item-2 · https://japanlaw.org/l/417AC0000000086/art-33/par-11/item-2 - 会社法 第五十二条第二項（出資された財産等の価額が不足する場合の責任） — https://japanlaw.org/ja/companies-act/art-52/par-2 · https://japanlaw.org/l/417AC0000000086/art-52/par-2 - 会社法 第五十二条第二項第一号（出資された財産等の価額が不足する場合の責任） — https://japanlaw.org/ja/companies-act/art-52/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-52/par-2/item-1 - 会社法 第五十九条第一項第二号（設立時募集株式の申込み） — https://japanlaw.org/ja/companies-act/art-59/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-59/par-1/item-2 - 会社法 第八十七条第二項第一号 — https://japanlaw.org/ja/companies-act/art-87/par-2/item-1 · https://japanlaw.org/l/417AC0000000086/art-87/par-2/item-1 - 会社法 第九十七条第一項（設立時発行株式の引受けの取消し） — https://japanlaw.org/ja/companies-act/art-97/par-1 · https://japanlaw.org/l/417AC0000000086/art-97/par-1 - 会社法 第八百七十条第一項第三号（陳述の聴取） — https://japanlaw.org/ja/companies-act/art-870/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-870/par-1/item-3 - 会社法 第九百六十三条第一項（会社財産を危うくする罪） — https://japanlaw.org/ja/companies-act/art-963/par-1 · https://japanlaw.org/l/417AC0000000086/art-963/par-1 - 会社法 第九百六十三条第三項（会社財産を危うくする罪） — https://japanlaw.org/ja/companies-act/art-963/par-3 · https://japanlaw.org/l/417AC0000000086/art-963/par-3 - 会社法 第九百六十三条第四項（会社財産を危うくする罪） — https://japanlaw.org/ja/companies-act/art-963/par-4 · https://japanlaw.org/l/417AC0000000086/art-963/par-4 --- ## 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