# 会社法 / Companies Act — 第七百五十七条 (Article 757) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-757. 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: 第七百五十七条 (Article 757)（吸収分割契約の締結） — address `art-757` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-757 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-757 - 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. --- ### 第七百五十七条（吸収分割契約の締結） — (Conclusion of an Absorption-Type Company Split Agreement) caption: Ministry of Justice translation — Japanese Law Translation Database System art-757 · https://japanlaw.org/ja/companies-act/art-757 · https://japanlaw.org/l/417AC0000000086/art-757 **第一項** 会社（株式会社又は合同会社に限る。）は、吸収分割をすることができる。この場合においては、当該会社がその事業に関して有する権利義務の全部又は一部を当該会社から承継する会社（以下この編において「吸収分割承継会社」という。）との間で、吸収分割契約を締結しなければならない。 art-757/par-1 · https://japanlaw.org/ja/companies-act/art-757/par-1 · https://japanlaw.org/l/417AC0000000086/art-757/par-1 A company (limited to a stock company or a limited liability company) may effect an absorption-type company split. In these cases, the relevant company must conclude an absorption-type company split agreement with the company which succeeds to all or part of the rights and obligations held by relevant company in connection with its business by transfer from relevant company (hereinafter referred to as the "company succeeding in the absorption-type split" in this Part). Ministry of Justice translation — Japanese Law Translation Database System ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第九条第二十項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-20 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-20 - 地方税法 附則第九条第二十二項（事業税の課税標準の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9/par-22 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9/par-22 - 租税特別措置法 第七十条の七第五項（非上場株式等についての贈与税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7/par-5 - 租税特別措置法 第七十条の七の二第五項（非上場株式等についての相続税の納税猶予及び免除） — https://japanlaw.org/ja/special-taxation-measures-act/art-70-7-2/par-5 · https://japanlaw.org/l/332AC0000000026/art-70-7-2/par-5 --- ## 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