# 会社法 / Companies Act — 第二百八十三条 (Article 283) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-283. 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: 第二百八十三条 (Article 283)（一に満たない端数の処理） — address `art-283` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-283 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-283 - 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. --- ### 第二百八十三条（一に満たない端数の処理） — (Treatment of Fractional Shares) caption: Ministry of Justice translation — Japanese Law Translation Database System art-283 · https://japanlaw.org/ja/companies-act/art-283 · https://japanlaw.org/l/417AC0000000086/art-283 **第一項** 新株予約権を行使した場合において、当該新株予約権の新株予約権者に交付する株式の数に一株に満たない端数があるときは、株式会社は、当該新株予約権者に対し、次の各号に掲げる場合の区分に応じ、当該各号に定める額にその端数を乗じて得た額に相当する金銭を交付しなければならない。ただし、第二百三十六条第一項第九号に掲げる事項についての定めがある場合は、この限りでない。 art-283/par-1 · https://japanlaw.org/ja/companies-act/art-283/par-1 · https://japanlaw.org/l/417AC0000000086/art-283/par-1 If share options are exercised, if the number of the shares to be issued to the holders of relevant share options includes a fractional share, the stock company must, in accordance with the categories of the cases set forth in each of the following items, deliver to the holders of relevant share options monies equivalent to the amount obtained by multiplying the amount provided for in each relevant item by that fractional share; provided, however, that this does not apply if there are provisions with respect to the matters set forth in Article 236, paragraph (1), item (ix): Ministry of Justice translation — Japanese Law Translation Database System **一** 当該株式が市場価格のある株式である場合　当該株式一株の市場価格として法務省令で定める方法により算定される額 art-283/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-283/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-283/par-1/item-1 if relevant shares are shares with a market price:the amount calculated by the method prescribed by Ministry of Justice Order as the market price of one relevant share; and Ministry of Justice translation — Japanese Law Translation Database System **二** 前号に掲げる場合以外の場合　一株当たり純資産額 art-283/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-283/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-283/par-1/item-2 in cases other than the cases set forth in the preceding item:the amount of net assets per share. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-283/par-1: 第二百三十六条第一項第九号 → 会社法 第二百三十六条第一項第九号 (Article 236, paragraph (1), item (ix)), art-236/par-1/item-9 — https://japanlaw.org/ja/companies-act/art-236/par-1/item-9 · https://japanlaw.org/l/417AC0000000086/art-236/par-1/item-9 - art-283/par-1/item-2: 前号 → 会社法 第二百八十三条第一項第一号 (Article 283, paragraph (1), item (i)), art-283/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-283/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-283/par-1/item-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 会社法 第二百八十三条第一項第二号（一に満たない端数の処理） — https://japanlaw.org/ja/companies-act/art-283/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-283/par-1/item-2 --- ## 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