# 会社法 / Companies Act — 第八十八条 (Article 88)

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- 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: 第八十八条 (Article 88)（設立時取締役等の選任） — address `art-88`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-88
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-88
- 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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### 第八十八条（設立時取締役等の選任） — (Election of Directors at Incorporation)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-88 · https://japanlaw.org/ja/companies-act/art-88 · https://japanlaw.org/l/417AC0000000086/art-88</sup>

      **第一項**  第五十七条第一項の募集をする場合には、設立時取締役、設立時会計参与、設立時監査役又は設立時会計監査人の選任は、創立総会の決議によって行わなければならない。
      <sup>art-88/par-1 · https://japanlaw.org/ja/companies-act/art-88/par-1 · https://japanlaw.org/l/417AC0000000086/art-88/par-1</sup>
      If the solicitation under Article 57, paragraph (1) is carried out, the election of the directors at incorporation, accounting advisors at incorporation, company auditors at incorporation and financial auditors at incorporation must be made by the resolution at an organizational meeting.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

      **第二項**  設立しようとする株式会社が監査等委員会設置会社である場合には、前項の規定による設立時取締役の選任は、設立時監査等委員である設立時取締役とそれ以外の設立時取締役とを区別してしなければならない。
      <sup>art-88/par-2 · https://japanlaw.org/ja/companies-act/art-88/par-2 · https://japanlaw.org/l/417AC0000000086/art-88/par-2</sup>
      If the stock company to be incorporated is a company with audit and supervisory committee, election of a director at incorporation pursuant to the provisions of the preceding paragraph must be implemented by distinguishing a director at incorporation who is an audit and supervisory committee member at incorporation and other directors.
      <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-88/par-1: 第五十七条第一項 → 会社法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/companies-act/art-57/par-1 · https://japanlaw.org/l/417AC0000000086/art-57/par-1
- art-88/par-2: 前項 → 会社法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/ja/companies-act/art-88/par-1 · https://japanlaw.org/l/417AC0000000086/art-88/par-1

## Cited by

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

- 会社法 第八十八条第二項（設立時取締役等の選任） — https://japanlaw.org/ja/companies-act/art-88/par-2 · https://japanlaw.org/l/417AC0000000086/art-88/par-2
- 会社法 第九十条第一項（種類創立総会の決議による設立時取締役等の選任） — https://japanlaw.org/ja/companies-act/art-90/par-1 · https://japanlaw.org/l/417AC0000000086/art-90/par-1
- 会社法 第九十一条第一項（設立時取締役等の解任） — https://japanlaw.org/ja/companies-act/art-91/par-1 · https://japanlaw.org/l/417AC0000000086/art-91/par-1

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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
- This site's parser, version 223 — 会社法 — structure, counts, cross-references and defined terms, computed 2026-09-17
