# 会社法 / Companies Act — 第七百四十六条 (Article 746)

This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-746. 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: 第七百四十六条 (Article 746)（持分会社の組織変更計画） — address `art-746`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-746
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-746
- 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.

---

### 第七百四十六条（持分会社の組織変更計画） — (Entity Conversion Plan of a Membership Company)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-746 · https://japanlaw.org/ja/companies-act/art-746 · https://japanlaw.org/l/417AC0000000086/art-746</sup>

    **第一項**  持分会社が組織変更をする場合には、当該持分会社は、組織変更計画において、次に掲げる事項を定めなければならない。
    <sup>art-746/par-1 · https://japanlaw.org/ja/companies-act/art-746/par-1 · https://japanlaw.org/l/417AC0000000086/art-746/par-1</sup>
    If a membership company effects entity conversion, the membership company must prescribe the following matters in the entity conversion plan:
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **一**  組織変更後の株式会社（以下この条において「組織変更後株式会社」という。）の目的、商号、本店の所在地及び発行可能株式総数
      <sup>art-746/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-1</sup>
      the purpose, trade name, location of the head office, and total number of authorized shares of the stock company after the entity conversion (hereinafter referred to as the "stock company after entity conversion" in this Article);
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **二**  前号に掲げるもののほか、組織変更後株式会社の定款で定める事項
      <sup>art-746/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-2</sup>
      beyond what is set forth in the preceding item, the matters provided for in the articles of incorporation of the stock company after entity conversion;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **三**  組織変更後株式会社の取締役の氏名
      <sup>art-746/par-1/item-3 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-3</sup>
      the names of the directors of the stock company after entity conversion;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **四**  次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項
      <sup>art-746/par-1/item-4 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-4</sup>
      the matters provided for in (a) through (c) below for the categories of cases set forth respectively therein:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **イ**  組織変更後株式会社が会計参与設置会社である場合　組織変更後株式会社の会計参与の氏名又は名称
        <sup>art-746/par-1/item-4/sub-1 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-4/sub-1 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-4/sub-1</sup>
        if the stock company after entity conversion is a company with accounting advisor:the name of the accounting advisor of the stock company after entity conversion;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ロ**  組織変更後株式会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合　組織変更後株式会社の監査役の氏名
        <sup>art-746/par-1/item-4/sub-2 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-4/sub-2 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-4/sub-2</sup>
        if the stock company after entity conversion is a company with company auditor (including any stock company the articles of incorporation of which provide that the scope of the audit by its company auditor is limited to an audit related to accounting):the name of the company auditor of the stock company after entity conversion; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ハ**  組織変更後株式会社が会計監査人設置会社である場合　組織変更後株式会社の会計監査人の氏名又は名称
        <sup>art-746/par-1/item-4/sub-3 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-4/sub-3 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-4/sub-3</sup>
        if the stock company after entity conversion is a company with financial auditor:the name of the financial auditor of the stock company after entity conversion;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **五**  組織変更をする持分会社の社員が組織変更に際して取得する組織変更後株式会社の株式の数（種類株式発行会社にあっては、株式の種類及び種類ごとの数）又はその数の算定方法
      <sup>art-746/par-1/item-5 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-5</sup>
      the number of shares (or, for a company with class shares, the classes of the shares and the number of the shares for each class) of the stock company after entity conversion to be acquired by members of the membership company effecting entity conversion, when effecting the entity conversion, or the method for calculating the numbers;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **六**  組織変更をする持分会社の社員に対する前号の株式の割当てに関する事項
      <sup>art-746/par-1/item-6 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-6</sup>
      matters concerning the allotment of the shares set forth in the preceding item to members of the membership company effecting entity conversion;
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **七**  組織変更後株式会社が組織変更に際して組織変更をする持分会社の社員に対してその持分に代わる金銭等（組織変更後株式会社の株式を除く。以下この号及び次号において同じ。）を交付するときは、当該金銭等についての次に掲げる事項
      <sup>art-746/par-1/item-7 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-7</sup>
      if the stock company after entity conversion is to deliver to members of the membership company effecting the entity conversion monies, etc. (excluding the shares of the stock company after entity conversion; hereinafter the same applies in this item and the following item) in lieu of the equity interests thereof when effecting the entity conversion, the following matters concerning relevant monies, etc.:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **イ**  当該金銭等が組織変更後株式会社の社債（新株予約権付社債についてのものを除く。）であるときは、当該社債の種類及び種類ごとの各社債の金額の合計額又はその算定方法
        <sup>art-746/par-1/item-7/sub-1 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-7/sub-1 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-7/sub-1</sup>
        if relevant monies, etc. are bonds of the stock company after entity conversion (excluding those concerning bonds with share options), the description of the classes of relevant bonds and the total amount for each class of bonds, or the method for calculating that total amount;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ロ**  当該金銭等が組織変更後株式会社の新株予約権（新株予約権付社債に付されたものを除く。）であるときは、当該新株予約権の内容及び数又はその算定方法
        <sup>art-746/par-1/item-7/sub-2 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-7/sub-2 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-7/sub-2</sup>
        if the monies, etc. are share options of the stock company after entity conversion (excluding those attached to bonds with share options), the description of the features and number of relevant share options, or the method for calculating the number;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ハ**  当該金銭等が組織変更後株式会社の新株予約権付社債であるときは、当該新株予約権付社債についてのイに規定する事項及び当該新株予約権付社債に付された新株予約権についてのロに規定する事項
        <sup>art-746/par-1/item-7/sub-3 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-7/sub-3 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-7/sub-3</sup>
        if the monies, etc. are bonds with share options of the stock company after entity conversion, the matters prescribed in (a) concerning relevant bonds with share options and the matters prescribed in (b) concerning the share options attached to the bonds with share options; and
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **ニ**  当該金銭等が組織変更後株式会社の社債等（社債及び新株予約権をいう。以下この編において同じ。）以外の財産であるときは、当該財産の内容及び数若しくは額又はこれらの算定方法
        <sup>art-746/par-1/item-7/sub-4 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-7/sub-4 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-7/sub-4</sup>
        if the monies, etc. are property other than bonds, etc. (meaning bonds and share options; hereinafter the same applies in this Part) of the stock company after entity conversion, the description of the features and number or amount of relevant property, or the method for calculating the number or amount;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **八**  前号に規定する場合には、組織変更をする持分会社の社員に対する同号の金銭等の割当てに関する事項
      <sup>art-746/par-1/item-8 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-8</sup>
      in the case prescribed in the preceding item, matters concerning the allotment of monies, etc. referred to in that item to members of the membership company effecting the entity conversion; and
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **九**  効力発生日
      <sup>art-746/par-1/item-9 · https://japanlaw.org/ja/companies-act/art-746/par-1/item-9 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-9</sup>
      the effective day.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

    **第二項**  組織変更後株式会社が監査等委員会設置会社である場合には、前項第三号に掲げる事項は、監査等委員である取締役とそれ以外の取締役とを区別して定めなければならない。
    <sup>art-746/par-2 · https://japanlaw.org/ja/companies-act/art-746/par-2 · https://japanlaw.org/l/417AC0000000086/art-746/par-2</sup>
    If a stock company after entity conversion is a company with audit and supervisory committee, the matters set forth in item (iii) of the preceding paragraph must be prescribed by distinguishing directors who are audit and supervisory committee members and other directors.
    <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Cites
- art-746/par-1/item-1: この条 → 会社法 第七百四十六条 (Article 746), art-746 — https://japanlaw.org/ja/companies-act/art-746 · https://japanlaw.org/l/417AC0000000086/art-746
- art-746/par-1/item-2: 前号 → 会社法 第七百四十六条第一項第一号 (Article 746, paragraph (1), item (i)), art-746/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-746/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-1
- art-746/par-1/item-6: 前号 → 会社法 第七百四十六条第一項第五号 (Article 746, paragraph (1), item (v)), art-746/par-1/item-5 — https://japanlaw.org/ja/companies-act/art-746/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-5
- art-746/par-1/item-7: この号 → 会社法 第七百四十六条第一項第七号 (Article 746, paragraph (1), item (vii)), art-746/par-1/item-7 — https://japanlaw.org/ja/companies-act/art-746/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-7
- art-746/par-1/item-7: 次号 → 会社法 第七百四十六条第一項第八号 (Article 746, paragraph (1), item (viii)), art-746/par-1/item-8 — https://japanlaw.org/ja/companies-act/art-746/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-8
- art-746/par-1/item-8: 前号 → 会社法 第七百四十六条第一項第七号 (Article 746, paragraph (1), item (vii)), art-746/par-1/item-7 — https://japanlaw.org/ja/companies-act/art-746/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-7
- art-746/par-2: 前項第三号 → 会社法 第七百四十六条第一項第三号 (Article 746, paragraph (1), item (iii)), art-746/par-1/item-3 — https://japanlaw.org/ja/companies-act/art-746/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-3

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 会社法 第七百四十六条第一項第一号（持分会社の組織変更計画） — https://japanlaw.org/ja/companies-act/art-746/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-1
- 会社法 第七百四十六条第一項第二号（持分会社の組織変更計画） — https://japanlaw.org/ja/companies-act/art-746/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-2
- 会社法 第七百四十六条第一項第六号（持分会社の組織変更計画） — https://japanlaw.org/ja/companies-act/art-746/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-6
- 会社法 第七百四十六条第一項第七号（持分会社の組織変更計画） — https://japanlaw.org/ja/companies-act/art-746/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-7
- 会社法 第七百四十六条第一項第八号（持分会社の組織変更計画） — https://japanlaw.org/ja/companies-act/art-746/par-1/item-8 · https://japanlaw.org/l/417AC0000000086/art-746/par-1/item-8
- 会社法 第七百四十六条第二項（持分会社の組織変更計画） — https://japanlaw.org/ja/companies-act/art-746/par-2 · https://japanlaw.org/l/417AC0000000086/art-746/par-2
- 会社法 第七百四十七条第二項（持分会社の組織変更の効力の発生等） — https://japanlaw.org/ja/companies-act/art-747/par-2 · https://japanlaw.org/l/417AC0000000086/art-747/par-2
- 会社法 第七百四十七条第三項（持分会社の組織変更の効力の発生等） — https://japanlaw.org/ja/companies-act/art-747/par-3 · https://japanlaw.org/l/417AC0000000086/art-747/par-3
- 会社法 第七百四十七条第四項（持分会社の組織変更の効力の発生等） — https://japanlaw.org/ja/companies-act/art-747/par-4 · https://japanlaw.org/l/417AC0000000086/art-747/par-4
- 会社法 第七百四十七条第四項第一号（持分会社の組織変更の効力の発生等） — https://japanlaw.org/ja/companies-act/art-747/par-4/item-1 · https://japanlaw.org/l/417AC0000000086/art-747/par-4/item-1
- 会社法 第七百四十七条第四項第二号（持分会社の組織変更の効力の発生等） — https://japanlaw.org/ja/companies-act/art-747/par-4/item-2 · https://japanlaw.org/l/417AC0000000086/art-747/par-4/item-2
- 会社法 第七百四十七条第四項第三号（持分会社の組織変更の効力の発生等） — https://japanlaw.org/ja/companies-act/art-747/par-4/item-3 · https://japanlaw.org/l/417AC0000000086/art-747/par-4/item-3

---

## 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
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Companies Act — Ministry of Justice translation (part 2 of 2) (https://www.japaneselawtranslation.go.jp/en/laws/view/4482/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