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(株式会社を設立する新設分割計画)
第七百六十三条   一又は二以上の株式会社又は合同会社が新設分割をする場合において、新設分割により設立する会社（以下この編において「新設分割設立会社」という。）が株式会社であるときは、新設分割計画において、次に掲げる事項を定めなければならない。

Incorporation-Type Company Split Plan by Which a Stock Company Is Incorporated
Article 763   In the case where one or multiple Stock Companies or Limited Liability Companies effect an Incorporation-type Company Split, if the Company that is incorporated in the Incorporation-type Company Split (hereinafter referred to as the "Company Incorporated in the Incorporation-type Split" in this Part) is a Stock Company, those Companies must prescribe the following matters in the Incorporation-type Company Split plan: 一   株式会社である新設分割設立会社（以下この編において「新設分割設立株式会社」という。）の目的、商号、本店の所在地及び発行可能株式総数 (i)   the purpose, trade name, location of the head office, and the Total Number of Authorized Shares of the Stock Company that constitutes the Company Incorporated in the Incorporation-type Split (hereinafter referred to as the "Stock Company Incorporated in the Incorporation-type Split" in this Part); 二   前号に掲げるもののほか、新設分割設立株式会社の定款で定める事項 (ii)   beyond what is set forth in the preceding item, the matters provided for in the articles of incorporation of the Stock Company Incorporated in the Incorporation-type Split; 三   新設分割設立株式会社の設立時取締役の氏名 (iii)   the names of the Directors at Incorporation of the Stock Company Incorporated in the Incorporation-type Split; 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 イ  新設分割設立株式会社が会計参与設置会社である場合 新設分割設立株式会社の設立時会計参与の氏名又は名称 ロ  新設分割設立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 新設分割設立株式会社の設立時監査役の氏名 ハ  新設分割設立株式会社が会計監査人設置会社である場合 新設分割設立株式会社の設立時会計監査人の氏名又は名称 (iv)   the matters provided for in (a) to (c) below for the categories of cases listed respectively therein: (a)   in cases where the Stock Company Incorporated in the Incorporation-type Split is a Company with Accounting Advisor(s): the name(s) of the accounting advisor(s) at Incorporation of the Stock Company Incorporated in the Incorporation-type Split; (b)   in cases where the Stock Company Incorporated in the Incorporation-type Split is a Company with Company Auditor(s) (including any Stock Company the articles of incorporation of which provide that the scope of the audit by its company auditor(s) is limited to an audit related to accounting): the name(s) of the Company Auditor(s) at Incorporation of the Stock Company Incorporated in the Incorporation-type Split; and (c)   in cases where the Stock Company Incorporated in the Incorporation-type Split is a Company with Financial Auditor(s): the name(s) of the Financial Auditor(s) at Incorporation of the Stock Company Incorporated in the Incorporation-type Split; 五   新設分割設立株式会社が新設分割により新設分割をする会社（以下この編において「新設分割会社」という。）から承継する資産、債務、雇用契約その他の権利義務（株式会社である新設分割会社（以下この編において「新設分割株式会社」という。）の株式及び新株予約権に係る義務を除く。）に関する事項 (v)   matters concerning the assets, obligations, employment agreements, and any other rights and obligations that the Stock Company Incorporated in the Incorporation-type Split succeeds to by transfer from the Company(ies) effecting the Incorporation-type Company Split (hereinafter referred to as the "Company Splitting in the Incorporation-type Split" in this Part) through the Incorporation-type Company Split (excluding obligations pertaining to shares and Share Options of the Company Splitting in the Incorporation-type Split that is a Stock Company(ies) (hereinafter referred to as the "Stock Company Splitting in the Incorporation-type Split" in this Part)); 六   新設分割設立株式会社が新設分割に際して新設分割会社に対して交付するその事業に関する権利義務の全部又は一部に代わる当該新設分割設立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並びに当該新設分割設立株式会社の資本金及び準備金の額に関する事項 (vi)   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 Incorporated in the Incorporation-type Split to be delivered by the Stock Company Incorporated in the Incorporation-type Split to the Company Splitting in the Incorporation-type Split in lieu of all or part of the rights and obligations in connection with the business thereof when effecting the Incorporation-type Company Split, or the method for calculating such numbers, and matters concerning the amount of the stated capital and capital reserves of the Stock Company Incorporated in the Incorporation-type Split; 七   二以上の株式会社又は合同会社が共同して新設分割をするときは、新設分割会社に対する前号の株式の割当てに関する事項 (vii)   if two or more Stock Companies and/or Limited Liability Companies are to jointly effect the Incorporation-type Company Split, matters concerning allotment of the shares set forth in the preceding item to the Company Splitting in the Incorporation-type Split; 八   新設分割設立株式会社が新設分割に際して新設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当該新設分割設立株式会社の社債等を交付するときは、当該社債等についての次に掲げる事項 イ  当該社債等が新設分割設立株式会社の社債（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 ロ  当該社債等が新設分割設立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 ハ  当該社債等が新設分割設立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 (viii)   if the Stock Company Incorporated in the Incorporation-type Split is to deliver to shareholders of a Company Splitting in the Incorporation-type Split Bonds, etc. of the Stock Company Incorporated in the Incorporation-type Split in lieu of all or part of the rights and obligations in connection with the business thereof when effecting the Incorporation-type Company Split, the following matters concerning such Bonds, etc.: (a)   if such Bonds, etc. are Bonds of the Stock Company Incorporated in the Incorporation-type Split (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount; (b)   if such Bonds, etc. are Share Options of the Stock Company Incorporated in the Incorporation-type Split (excluding those attached to Bonds with Share Options), the description of the features and number of such Share Options, or the method for calculating such number; or (c)   if such Bonds, etc. are Bonds with Share Options of the Stock Company Incorporated in the Incorporation-type Split, the matters prescribed in (a) concerning such Bonds with Share Options and the matters prescribed in (b) concerning the Share Options attached to such Bonds with Share Options; 九   前号に規定する場合において、二以上の株式会社又は合同会社が共同して新設分割をするときは、新設分割会社に対する同号の社債等の割当てに関する事項 (ix)   in the case prescribed in the preceding item, if two or more Stock Companies and/or Limited Liability Companies are to jointly effect the Incorporation-type Company Split, matters concerning allotment of Bonds, etc. set forth in that item to the Company Splitting in the Incorporation-type Split; 十   新設分割設立株式会社が新設分割に際して新設分割株式会社の新株予約権の新株予約権者に対して当該新株予約権に代わる当該新設分割設立株式会社の新株予約権を交付するときは、当該新株予約権についての次に掲げる事項 イ  当該新設分割設立株式会社の新株予約権の交付を受ける新設分割株式会社の新株予約権の新株予約権者の有する新株予約権（以下この編において「新設分割計画新株予約権」という。）の内容 ロ  新設分割計画新株予約権の新株予約権者に対して交付する新設分割設立株式会社の新株予約権の内容及び数又はその算定方法 ハ  新設分割計画新株予約権が新株予約権付社債に付された新株予約権であるときは、新設分割設立株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る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 (x)   if the Stock Company Incorporated in the Incorporation-type Split is to deliver to holders of Share Options of the Stock Company Splitting in the Incorporation-type Split Share Options of the Stock Company Incorporated in the Incorporation-type Split in lieu of such Share Options at the time of the Incorporation-type Company Split, the following matters concerning such Share Options: (a)   the description of the features of the Share Options (hereinafter referred to as the "Share Options in the Incorporation-type Split Plan" in this Part) held by holders of Share Options of the Stock Company Splitting in the Incorporation-type Split who will receive delivery of Share Options of the Stock Company Incorporated in the Incorporation-type Split; (b)   the description of the features and number of the Share Options of the Stock Company Incorporated in the Incorporation-type Split to be delivered to holders of Share Options in the Incorporation-type Split Plan, or the method for calculating such number; and (c)   if the Share Options in the Incorporation-type Split Plan are Share Options attached to Bonds with Share Options, a statement to the effect that the Stock Company Incorporated in the Incorporation-type Split will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount; 十一   前号に規定する場合には、新設分割計画新株予約権の新株予約権者に対する同号の新設分割設立株式会社の新株予約権の割当てに関する事項 (xi)   in the case prescribed in the preceding item, matters concerning allotment of the Share Options of the Stock Company Incorporated in the Incorporation-type Split set forth in that item to holders of Share Options in the Incorporation-type Split Plan; and 十二   新設分割株式会社が新設分割設立株式会社の成立の日に次に掲げる行為をするときは、その旨 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新設分割設立株式会社の株式（これ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。） ロ  剰余金の配当（配当財産が新設分割設立株式会社の株式のみであるものに限る。） (xii)   if the Stock Company Splitting in the Incorporation-type Split conducts any one of the following acts on the day of formation of the Stock Company Incorporated in the Incorporation-type Split, a statement to that effect: (a)   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 shares of the Stock Company Incorporated in the Incorporation-type Split (including shares prescribed by Ministry of Justice Order as those equivalent thereto; the same applies in (b)); or (b)   payment of dividends of surplus (limited to the case where the Dividend Property is only shares of the Stock Company Incorporated in the Incorporation-type Split).

新設分割設立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、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定めなければならない。

In cases where a Stock Company Incorporated in the Incorporation-type Split is a Company with an Audit and Supervisory Committee, the matters listed in item (iii) of the preceding paragraph must be determined by distinguishing Directors at Incorporation who are Audit and Supervisory Committee Members at Incorporation and other Directors at Incorporation. 一   株式会社である新設分割設立会社（以下この編において「新設分割設立株式会社」という。）の目的、商号、本店の所在地及び発行可能株式総数 (i)   the purpose, trade name, location of the head office, and the Total Number of Authorized Shares of the Stock Company that constitutes the Company Incorporated in the Incorporation-type Split (hereinafter referred to as the "Stock Company Incorporated in the Incorporation-type Split" in this Part); 二   前号に掲げるもののほか、新設分割設立株式会社の定款で定める事項 (ii)   beyond what is set forth in the preceding item, the matters provided for in the articles of incorporation of the Stock Company Incorporated in the Incorporation-type Split; 三   新設分割設立株式会社の設立時取締役の氏名 (iii)   the names of the Directors at Incorporation of the Stock Company Incorporated in the Incorporation-type Split; 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 イ  新設分割設立株式会社が会計参与設置会社である場合 新設分割設立株式会社の設立時会計参与の氏名又は名称 ロ  新設分割設立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 新設分割設立株式会社の設立時監査役の氏名 ハ  新設分割設立株式会社が会計監査人設置会社である場合 新設分割設立株式会社の設立時会計監査人の氏名又は名称 (iv)   the matters provided for in (a) to (c) below for the categories of cases listed respectively therein: (a)   in cases where the Stock Company Incorporated in the Incorporation-type Split is a Company with Accounting Advisor(s): the name(s) of the accounting advisor(s) at Incorporation of the Stock Company Incorporated in the Incorporation-type Split; (b)   in cases where the Stock Company Incorporated in the Incorporation-type Split is a Company with Company Auditor(s) (including any Stock Company the articles of incorporation of which provide that the scope of the audit by its company auditor(s) is limited to an audit related to accounting): the name(s) of the Company Auditor(s) at Incorporation of the Stock Company Incorporated in the Incorporation-type Split; and (c)   in cases where the Stock Company Incorporated in the Incorporation-type Split is a Company with Financial Auditor(s): the name(s) of the Financial Auditor(s) at Incorporation of the Stock Company Incorporated in the Incorporation-type Split; 五   新設分割設立株式会社が新設分割により新設分割をする会社（以下この編において「新設分割会社」という。）から承継する資産、債務、雇用契約その他の権利義務（株式会社である新設分割会社（以下この編において「新設分割株式会社」という。）の株式及び新株予約権に係る義務を除く。）に関する事項 (v)   matters concerning the assets, obligations, employment agreements, and any other rights and obligations that the Stock Company Incorporated in the Incorporation-type Split succeeds to by transfer from the Company(ies) effecting the Incorporation-type Company Split (hereinafter referred to as the "Company Splitting in the Incorporation-type Split" in this Part) through the Incorporation-type Company Split (excluding obligations pertaining to shares and Share Options of the Company Splitting in the Incorporation-type Split that is a Stock Company(ies) (hereinafter referred to as the "Stock Company Splitting in the Incorporation-type Split" in this Part)); 六   新設分割設立株式会社が新設分割に際して新設分割会社に対して交付するその事業に関する権利義務の全部又は一部に代わる当該新設分割設立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並びに当該新設分割設立株式会社の資本金及び準備金の額に関する事項 (vi)   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 Incorporated in the Incorporation-type Split to be delivered by the Stock Company Incorporated in the Incorporation-type Split to the Company Splitting in the Incorporation-type Split in lieu of all or part of the rights and obligations in connection with the business thereof when effecting the Incorporation-type Company Split, or the method for calculating such numbers, and matters concerning the amount of the stated capital and capital reserves of the Stock Company Incorporated in the Incorporation-type Split; 七   二以上の株式会社又は合同会社が共同して新設分割をするときは、新設分割会社に対する前号の株式の割当てに関する事項 (vii)   if two or more Stock Companies and/or Limited Liability Companies are to jointly effect the Incorporation-type Company Split, matters concerning allotment of the shares set forth in the preceding item to the Company Splitting in the Incorporation-type Split; 八   新設分割設立株式会社が新設分割に際して新設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当該新設分割設立株式会社の社債等を交付するときは、当該社債等についての次に掲げる事項 イ  当該社債等が新設分割設立株式会社の社債（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 ロ  当該社債等が新設分割設立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 ハ  当該社債等が新設分割設立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 (viii)   if the Stock Company Incorporated in the Incorporation-type Split is to deliver to shareholders of a Company Splitting in the Incorporation-type Split Bonds, etc. of the Stock Company Incorporated in the Incorporation-type Split in lieu of all or part of the rights and obligations in connection with the business thereof when effecting the Incorporation-type Company Split, the following matters concerning such Bonds, etc.: (a)   if such Bonds, etc. are Bonds of the Stock Company Incorporated in the Incorporation-type Split (excluding those pertaining to Bonds with Share Options), the description of the classes of such Bonds and the total amount for each class of Bonds, or the method for calculating that total amount; (b)   if such Bonds, etc. are Share Options of the Stock Company Incorporated in the Incorporation-type Split (excluding those attached to Bonds with Share Options), the description of the features and number of such Share Options, or the method for calculating such number; or (c)   if such Bonds, etc. are Bonds with Share Options of the Stock Company Incorporated in the Incorporation-type Split, the matters prescribed in (a) concerning such Bonds with Share Options and the matters prescribed in (b) concerning the Share Options attached to such Bonds with Share Options; 九   前号に規定する場合において、二以上の株式会社又は合同会社が共同して新設分割をするときは、新設分割会社に対する同号の社債等の割当てに関する事項 (ix)   in the case prescribed in the preceding item, if two or more Stock Companies and/or Limited Liability Companies are to jointly effect the Incorporation-type Company Split, matters concerning allotment of Bonds, etc. set forth in that item to the Company Splitting in the Incorporation-type Split; 十   新設分割設立株式会社が新設分割に際して新設分割株式会社の新株予約権の新株予約権者に対して当該新株予約権に代わる当該新設分割設立株式会社の新株予約権を交付するときは、当該新株予約権についての次に掲げる事項 イ  当該新設分割設立株式会社の新株予約権の交付を受ける新設分割株式会社の新株予約権の新株予約権者の有する新株予約権（以下この編において「新設分割計画新株予約権」という。）の内容 ロ  新設分割計画新株予約権の新株予約権者に対して交付する新設分割設立株式会社の新株予約権の内容及び数又はその算定方法 ハ  新設分割計画新株予約権が新株予約権付社債に付された新株予約権であるときは、新設分割設立株式会社が当該新株予約権付社債についての社債に係る債務を承継する旨並びにその承継に係る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 (x)   if the Stock Company Incorporated in the Incorporation-type Split is to deliver to holders of Share Options of the Stock Company Splitting in the Incorporation-type Split Share Options of the Stock Company Incorporated in the Incorporation-type Split in lieu of such Share Options at the time of the Incorporation-type Company Split, the following matters concerning such Share Options: (a)   the description of the features of the Share Options (hereinafter referred to as the "Share Options in the Incorporation-type Split Plan" in this Part) held by holders of Share Options of the Stock Company Splitting in the Incorporation-type Split who will receive delivery of Share Options of the Stock Company Incorporated in the Incorporation-type Split; (b)   the description of the features and number of the Share Options of the Stock Company Incorporated in the Incorporation-type Split to be delivered to holders of Share Options in the Incorporation-type Split Plan, or the method for calculating such number; and (c)   if the Share Options in the Incorporation-type Split Plan are Share Options attached to Bonds with Share Options, a statement to the effect that the Stock Company Incorporated in the Incorporation-type Split will succeed to the obligations relating to the Bonds pertaining to such Bonds with Share Options and the description of the classes of the Bonds subject to such succession and the total amount for each class of Bonds, or the method for calculating that total amount; 十一   前号に規定する場合には、新設分割計画新株予約権の新株予約権者に対する同号の新設分割設立株式会社の新株予約権の割当てに関する事項 (xi)   in the case prescribed in the preceding item, matters concerning allotment of the Share Options of the Stock Company Incorporated in the Incorporation-type Split set forth in that item to holders of Share Options in the Incorporation-type Split Plan; and 十二   新設分割株式会社が新設分割設立株式会社の成立の日に次に掲げる行為をするときは、その旨 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新設分割設立株式会社の株式（これ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。） ロ  剰余金の配当（配当財産が新設分割設立株式会社の株式のみであるものに限る。） (xii)   if the Stock Company Splitting in the Incorporation-type Split conducts any one of the following acts on the day of formation of the Stock Company Incorporated in the Incorporation-type Split, a statement to that effect: (a)   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 shares of the Stock Company Incorporated in the Incorporation-type Split (including shares prescribed by Ministry of Justice Order as those equivalent thereto; the same applies in (b)); or (b)   payment of dividends of surplus (limited to the case where the Dividend Property is only shares of the Stock Company Incorporated in the Incorporation-type Split).