# 会社法 / Companies Act — 第九百一条 (Article 901) This is the Markdown twin of https://japanlaw.org/ja/companies-act/art-901. 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: 第九百一条 (Article 901)（協定の認可又は不認可の決定） — address `art-901` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/ja/companies-act/art-901 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/417AC0000000086/art-901 - 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. --- ### 第九百一条（協定の認可又は不認可の決定） — (Rulings Approving or Rejecting Agreements) caption: Ministry of Justice translation — Japanese Law Translation Database System art-901 · https://japanlaw.org/ja/companies-act/art-901 · https://japanlaw.org/l/417AC0000000086/art-901 **第一項** 利害関係人は、第五百六十八条の申立てに係る協定を認可すべきかどうかについて、意見を述べることができる。 art-901/par-1 · https://japanlaw.org/ja/companies-act/art-901/par-1 · https://japanlaw.org/l/417AC0000000086/art-901/par-1 An interested party may state an opinion on whether the agreement under a petition as referred to in Article 568 should be approved. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 共助対象外国租税の請求権について、協定において減免その他権利に影響を及ぼす定めをする場合には、徴収の権限を有する者の意見を聴かなければならない。 art-901/par-2 · https://japanlaw.org/ja/companies-act/art-901/par-2 · https://japanlaw.org/l/417AC0000000086/art-901/par-2 Where an agreement provides for a reduction of or release from a debt or any other measures that would affect rights as regards a claim in respect of foreign taxes subject to mutual assistance, the opinion of the person with the authority to collect on the claim must be heard. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第五百六十九条第一項の協定の認可の決定をしたときは、裁判所は、直ちに、その旨を公告しなければならない。 art-901/par-3 · https://japanlaw.org/ja/companies-act/art-901/par-3 · https://japanlaw.org/l/417AC0000000086/art-901/par-3 When the court reaches a ruling approving the agreement referred to in Article 569, paragraph (1), it must immediately give public notice to that effect. Ministry of Justice translation — Japanese Law Translation Database System **第四項** 第五百六十八条の申立てについての裁判に対しては、即時抗告をすることができる。この場合において、前項の協定の認可の決定に対する即時抗告の期間は、同項の規定による公告が効力を生じた日から起算して二週間とする。 art-901/par-4 · https://japanlaw.org/ja/companies-act/art-901/par-4 · https://japanlaw.org/l/417AC0000000086/art-901/par-4 An immediate appeal may be entered against a judicial decision relating to a petition referred to in Article 568. In such a case, the period for entering an immediate appeal against the ruling approving the agreement referred to in the preceding paragraph is the two weeks after the day on which the public notice under the provisions of that paragraph becomes effective. Ministry of Justice translation — Japanese Law Translation Database System **第五項** 前各項の規定は、第五百七十二条の規定により協定の内容を変更する場合について準用する。 art-901/par-5 · https://japanlaw.org/ja/companies-act/art-901/par-5 · https://japanlaw.org/l/417AC0000000086/art-901/par-5 The provisions of the preceding paragraphs apply mutatis mutandis to cases in which the details of an agreement are changed pursuant to the provisions of Article 572. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-901/par-1: 第五百六十八条 → 会社法 第五百六十八条 (Article 568), art-568 — https://japanlaw.org/ja/companies-act/art-568 · https://japanlaw.org/l/417AC0000000086/art-568 - art-901/par-3: 第五百六十九条第一項 → 会社法 第五百六十九条第一項 (Article 569, paragraph (1)), art-569/par-1 — https://japanlaw.org/ja/companies-act/art-569/par-1 · https://japanlaw.org/l/417AC0000000086/art-569/par-1 - art-901/par-4: 第五百六十八条 → 会社法 第五百六十八条 (Article 568), art-568 — https://japanlaw.org/ja/companies-act/art-568 · https://japanlaw.org/l/417AC0000000086/art-568 - art-901/par-4: 前項 → 会社法 第九百一条第三項 (Article 901, paragraph (3)), art-901/par-3 — https://japanlaw.org/ja/companies-act/art-901/par-3 · https://japanlaw.org/l/417AC0000000086/art-901/par-3 - art-901/par-5: 前各項 → 会社法 第九百一条第一項 (Article 901, paragraph (1)), art-901/par-1 — https://japanlaw.org/ja/companies-act/art-901/par-1 · https://japanlaw.org/l/417AC0000000086/art-901/par-1 - art-901/par-5: 前各項 → 会社法 第九百一条第二項 (Article 901, paragraph (2)), art-901/par-2 — https://japanlaw.org/ja/companies-act/art-901/par-2 · https://japanlaw.org/l/417AC0000000086/art-901/par-2 - art-901/par-5: 前各項 → 会社法 第九百一条第三項 (Article 901, paragraph (3)), art-901/par-3 — https://japanlaw.org/ja/companies-act/art-901/par-3 · https://japanlaw.org/l/417AC0000000086/art-901/par-3 - art-901/par-5: 前各項 → 会社法 第九百一条第四項 (Article 901, paragraph (4)), art-901/par-4 — https://japanlaw.org/ja/companies-act/art-901/par-4 · https://japanlaw.org/l/417AC0000000086/art-901/par-4 - art-901/par-5: 第五百七十二条 → 会社法 第五百七十二条 (Article 572), art-572 — https://japanlaw.org/ja/companies-act/art-572 · https://japanlaw.org/l/417AC0000000086/art-572 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 会社法 第九百一条第四項（協定の認可又は不認可の決定） — https://japanlaw.org/ja/companies-act/art-901/par-4 · https://japanlaw.org/l/417AC0000000086/art-901/par-4 - 会社法 第九百一条第五項（協定の認可又は不認可の決定） — https://japanlaw.org/ja/companies-act/art-901/par-5 · https://japanlaw.org/l/417AC0000000086/art-901/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