Article 28 In cases where a Stock Company is to be incorporated, the following matters do not become effective unless they are specified or recorded in the articles of incorporation referred to in Article 26, paragraph (1):一 金銭以外の財産を出資する者の氏名又は名称、当該財産及びその価額並びにその者に対して割り当てる設立時発行株式の数（設立しようとする株式会社が種類株式発行会社である場合にあっては、設立時発行株式の種類及び種類ごとの数。第三十二条第一項第一号において同じ。）(i) name(s) of person(s) who contribute(s) by any property other than money, the description of such property and the value thereof, and the number of the Shares Issued at Incorporation that are to be allotted to such person(s) (in cases where the Stock Company to be incorporated is a Company with Class Shares, referring to the class(es) and the number of each class of the Shares Issued at Incorporation; the same applies in Article 32, paragraph (1), item (i));二 株式会社の成立後に譲り受けることを約した財産及びその価額並びにその譲渡人の氏名又は名称(ii) property that is agreed to be transferred to the Stock Company after the formation thereof, the value thereof, and the name of the transferor;三 株式会社の成立により発起人が受ける報酬その他の特別の利益及びその発起人の氏名又は名称(iii) compensation or other special benefit which the incorporator(s) is to obtain by the formation of the Stock Company, and the name(s) of such incorporator(s); and四 株式会社の負担する設立に関する費用（定款の認証の手数料その他株式会社に損害を与えるおそれがないものとして法務省令で定めるものを除く。）(iv) expenses regarding the incorporation that are borne by the Stock Company (excluding the fees for the certification of the articles of incorporation, and other expenses which are prescribed by Ministry of Justice Order as expenses that are unlikely to cause harm to the Stock Company).
