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(持分会社に権利義務を承継させる吸収分割契約)
第七百六十条   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。

Absorption-Type Company Split Agreement Which Causes a Membership Company to Succeed to Rights and Obligations
Article 760   In the case where 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: 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 (i)   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); 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 (ii)   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 pertaining to shares of the Stock Company Splitting in the Absorption-type Split); 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 (iii)   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 such shares; 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 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 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 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 (iv)   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) to (c) below for the categories of Membership Company Succeeding in the Absorption-type Split listed respectively therein: (a)   General Partnership Company: the name and address of the member and the value of the contribution by the member; (b)   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 (c)   Limited Liability Company: the name and address of the member and the value of the contribution by the member; 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 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 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 (v)   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 such Monies, etc.: (a)   if such Monies, etc. are Bonds of the Membership Company Succeeding in the Absorption-type Split, 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; or (b)   if such 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 such property, or the method for calculating such number or amount; 六   効力発生日 (vi)   the Effective Day; 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 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。） 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。） (vii)   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: (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 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 (b)   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).