法令翻訳 http://www.japaneselawtranslat...amp;page=4

(吸収合併契約等の承認を要しない場合)
第七百八十四条   前条第一項の規定は、吸収合併存続会社、吸収分割承継会社又は株式交換完全親会社（以下この目において「存続会社等」という。）が消滅株式会社等の特別支配会社である場合には、適用しない。 ただし、吸収合併又は株式交換における合併対価等の全部又は一部が譲渡制限株式等である場合であって、消滅株式会社等が公開会社であり、かつ、種類株式発行会社でないときは、この限りでない。

Cases Where Approval of the Absorption-Type Merger Agreement Is Not Required
Article 784   The provisions of paragraph (1) of the preceding Article do not apply in the cases where the Company Surviving the Absorption-type Merger, the Company Succeeding in the Absorption-type Split or the Wholly Owning Parent Company Resulting from the Share Exchange (hereinafter referred to as the "Surviving Company, etc." in this Division) is the Special Controlling Company of the Disappearing Stock Company, etc.; provided, however, that this does not apply in the cases where all or part of the value of the merger, etc. in the Absorption-type Merger or Share Exchange is Shares with a Restriction on Transfer, etc., and the Disappearing Stock Company, etc. is a Public Company and not a Company with Class Shares.

前条の規定は、吸収分割により吸収分割承継会社に承継させる資産の帳簿価額の合計額が吸収分割株式会社の総資産額として法務省令で定める方法により算定される額の五分の一（これを下回る割合を吸収分割株式会社の定款で定めた場合にあっては、その割合）を超えない場合には、適用しない。

The provisions of the preceding Article do not apply in cases where the sum of the book value of the assets that the Company Succeeding in the Absorption-type Split succeeds to through the Absorption-type Company Split does not exceed one-fifth (or, in cases where a lesser proportion is prescribed in the articles of incorporation of the Stock Company Splitting in the Absorption-type Split, such proportion) of the amount calculated by the method specified by Ministry of Justice Order as the total assets of the Stock Company Splitting in the Absorption-type Split.