# 会社法 / Companies Act — 第七百六十条 (Article 760)

- 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: 第七百六十条 (Article 760)（持分会社に権利義務を承継させる吸収分割契約） — address `art-760`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-760
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-760
- 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.

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### 第七百六十条（持分会社に権利義務を承継させる吸収分割契約） — (Absorption-Type Company Split Agreement Which Causes a Membership Company to Succeed to Rights and Obligations)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-760 · https://japanlaw.org/ja/companies-act/art-760 · https://japanlaw.org/l/417AC0000000086/art-760</sup>

      **第一項**  会社が吸収分割をする場合において、吸収分割承継会社が持分会社であるときは、吸収分割契約において、次に掲げる事項を定めなければならない。
      <sup>art-760/par-1 · https://japanlaw.org/ja/companies-act/art-760/par-1 · https://japanlaw.org/l/417AC0000000086/art-760/par-1</sup>
      If a company effects an absorption-type company split, if the company succeeding in the absorption-type split is a membership company, it must prescribe the following matters in the absorption-type company split agreement:
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **一**  吸収分割会社及び持分会社である吸収分割承継会社（以下この節において「吸収分割承継持分会社」という。）の商号及び住所
        <sup>art-760/par-1/item-1 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-1</sup>
        the trade name and address of the company splitting in the absorption-type split and the membership company that constitutes the company succeeding in the absorption-type split (hereinafter referred to as the "membership company succeeding in the absorption-type split" in this Section);
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **二**  吸収分割承継持分会社が吸収分割により吸収分割会社から承継する資産、債務、雇用契約その他の権利義務（吸収分割株式会社の株式及び新株予約権に係る義務を除く。）に関する事項
        <sup>art-760/par-1/item-2 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-2</sup>
        matters concerning the assets, obligations, employment agreements, and any other rights and obligations that the membership company succeeding in the absorption-type split succeeds to by transfer from the company splitting in the absorption-type split through the absorption-type company split (excluding obligations related to shares of the stock company splitting in the absorption-type split);
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **三**  吸収分割により吸収分割株式会社の株式を吸収分割承継持分会社に承継させるときは、当該株式に関する事項
        <sup>art-760/par-1/item-3 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-3 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-3</sup>
        when the membership company succeeding in the absorption-type split succeeds to shares of the stock company splitting in the absorption-type split through the absorption-type company split, matters concerning relevant shares;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **四**  吸収分割会社が吸収分割に際して吸収分割承継持分会社の社員となるときは、次のイからハまでに掲げる吸収分割承継持分会社の区分に応じ、当該イからハまでに定める事項
        <sup>art-760/par-1/item-4 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-4 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-4</sup>
        if the company splitting in the absorption-type split is to become a member of the membership company succeeding in the absorption-type split when effecting the absorption-type company split, the matters provided for in (a) through (c) below for the categories of membership company succeeding in the absorption-type split set forth respectively therein:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **イ**  合名会社　当該社員の氏名又は名称及び住所並びに出資の価額
          <sup>art-760/par-1/item-4/sub-1 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-4/sub-1 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-4/sub-1</sup>
          general partnership company:the name and address of the member and the value of the contribution by the member;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **ロ**  合資会社　当該社員の氏名又は名称及び住所、当該社員が無限責任社員又は有限責任社員のいずれであるかの別並びに当該社員の出資の価額
          <sup>art-760/par-1/item-4/sub-2 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-4/sub-2 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-4/sub-2</sup>
          limited partnership company:the name and address of the member, whether the member is a member with unlimited liability or a member with limited liability, and the value of the contribution by the member; or
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **ハ**  合同会社　当該社員の氏名又は名称及び住所並びに出資の価額
          <sup>art-760/par-1/item-4/sub-3 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-4/sub-3 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-4/sub-3</sup>
          limited liability company:the name and address of the member and the value of the contribution by the member;
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **五**  吸収分割承継持分会社が吸収分割に際して吸収分割会社に対してその事業に関する権利義務の全部又は一部に代わる金銭等（吸収分割承継持分会社の持分を除く。）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-760/par-1/item-5 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-5 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-5</sup>
        if the membership company succeeding in the absorption-type split is to deliver to the company splitting in the absorption-type split monies, etc. (excluding the equity interests of the membership company succeeding in the absorption-type split) in lieu of all or part of the rights and obligations in connection with the business thereof when effecting the absorption-type company split, the following matters concerning relevant monies, etc.:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **イ**  当該金銭等が吸収分割承継持分会社の社債であるときは、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-760/par-1/item-5/sub-1 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-5/sub-1 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-5/sub-1</sup>
          if relevant monies, etc. are bonds of the membership company succeeding in the absorption-type split, 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; or
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **ロ**  当該金銭等が吸収分割承継持分会社の社債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-760/par-1/item-5/sub-2 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-5/sub-2 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-5/sub-2</sup>
          if relevant monies, etc. are property other than bonds of the membership company succeeding in the absorption-type split, 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>

        **六**  効力発生日
        <sup>art-760/par-1/item-6 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-6 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-6</sup>
        the effective day;
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

        **七**  吸収分割株式会社が効力発生日に次に掲げる行為をするときは、その旨
        <sup>art-760/par-1/item-7 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-7 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-7</sup>
        if the stock company splitting in the absorption-type split conducts any one of the following acts on the effective day, a statement to that effect:
        <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **イ**  第百七十一条第一項の規定による株式の取得（同項第一号に規定する取得対価が吸収分割承継持分会社の持分（吸収分割株式会社が吸収分割をする前から有するものを除き、吸収分割承継持分会社の持分に準ずるものとして法務省令で定めるものを含む。ロにおいて同じ。）のみであるものに限る。）
          <sup>art-760/par-1/item-7/sub-1 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-7/sub-1 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-7/sub-1</sup>
          acquisition of shares under the provisions of Article 171, paragraph (1) (limited to the case where the consideration for acquisition prescribed in item (i) of that paragraph is only equity interests of the membership company succeeding in the absorption-type split (excluding equity interests that had been held by the stock company splitting in the absorption-type split prior to effecting the absorption-type company split, and including shares prescribed by Ministry of Justice Order as those equivalent to equity interests of the membership company succeeding in the absorption-type split; the same applies in (b))); or
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

          **ロ**  剰余金の配当（配当財産が吸収分割承継持分会社の持分のみであるものに限る。）
          <sup>art-760/par-1/item-7/sub-2 · https://japanlaw.org/ja/companies-act/art-760/par-1/item-7/sub-2 · https://japanlaw.org/l/417AC0000000086/art-760/par-1/item-7/sub-2</sup>
          payment of dividends of surplus (limited to the case where the dividend property is only equity interests of the membership company succeeding in the absorption-type split).
          <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-760/par-1/item-7/sub-1: 第百七十一条第一項 → 会社法 第百七十一条第一項 (Article 171, paragraph (1)), art-171/par-1 — https://japanlaw.org/ja/companies-act/art-171/par-1 · https://japanlaw.org/l/417AC0000000086/art-171/par-1
- art-760/par-1/item-7/sub-1: 同項第一号 → 会社法 第百七十一条第一項第一号 (Article 171, paragraph (1), item (i)), art-171/par-1/item-1 — https://japanlaw.org/ja/companies-act/art-171/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-171/par-1/item-1

## Cited by

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

- 会社法 第七百六十一条第五項（持分会社に権利義務を承継させる吸収分割の効力の発生等） — https://japanlaw.org/ja/companies-act/art-761/par-5 · https://japanlaw.org/l/417AC0000000086/art-761/par-5
- 会社法 第七百六十一条第八項（持分会社に権利義務を承継させる吸収分割の効力の発生等） — https://japanlaw.org/ja/companies-act/art-761/par-8 · https://japanlaw.org/l/417AC0000000086/art-761/par-8
- 会社法 第七百六十一条第九項（持分会社に権利義務を承継させる吸収分割の効力の発生等） — https://japanlaw.org/ja/companies-act/art-761/par-9 · https://japanlaw.org/l/417AC0000000086/art-761/par-9
- 会社法 第七百八十四条の二第一項第二号（吸収合併等をやめることの請求） — https://japanlaw.org/ja/companies-act/art-784-2/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-784-2/par-1/item-2
- 会社法 第七百八十九条第一項第二号（債権者の異議） — https://japanlaw.org/ja/companies-act/art-789/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-789/par-1/item-2
- 会社法 第七百九十二条第一項第一号（剰余金の配当等に関する特則） — https://japanlaw.org/ja/companies-act/art-792/par-1/item-1 · https://japanlaw.org/l/417AC0000000086/art-792/par-1/item-1
- 会社法 第七百九十二条第一項第二号（剰余金の配当等に関する特則） — https://japanlaw.org/ja/companies-act/art-792/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-792/par-1/item-2
- 会社法 第七百九十三条第二項 — https://japanlaw.org/ja/companies-act/art-793/par-2 · https://japanlaw.org/l/417AC0000000086/art-793/par-2
- 会社法 第八百二条第一項第二号 — https://japanlaw.org/ja/companies-act/art-802/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-802/par-1/item-2
- 会社法 附則第四項（合併等に際して株主等に対して交付する金銭等に関する経過措置） — https://japanlaw.org/ja/companies-act/suppl-4171-86/par-4 · https://japanlaw.org/l/417AC0000000086/suppl-4171-86/par-4

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## 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 211 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17