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(設立時発行株式に関する事項の決定)
第三十二条   発起人は、株式会社の設立に際して次に掲げる事項（定款に定めがある事項を除く。）を定めようとするときは、その全員の同意を得なければならない。

Determination of Matters Regarding Shares Issued at Incorporation
Article 32   When incorporator(s) determine the following matters at the incorporation of the Stock Company (excluding matters provided for in the articles of incorporation), the incorporator must obtain the consent of all incorporators: 一   発起人が割当てを受ける設立時発行株式の数 (i)   the number of the Shares Issued at Incorporation that is to be allotted to each incorporator; 二   前号の設立時発行株式と引換えに払い込む金銭の額 (ii)   the amount of money to be paid in exchange for the Shares Issued at Incorporation set forth in the preceding item; and 三   成立後の株式会社の資本金及び資本準備金の額に関する事項 (iii)   matters regarding the amount of the stated capital and capital reserves of the Stock Company after the formation.

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おいて、前項第一号の設立時発行株式が第百八条第三項前段の規定による定款の定めがあるものであるときは、発起人は、その全員の同意を得て、当該設立時発行株式の内容を定めなければならない。

In cases where the Stock Company to be incorporated is a Company with Class Shares, if the Shares Issued at Incorporation set forth in item (i) of the preceding paragraph are those which are provided for in the articles of incorporation under the provisions of the first sentence of Article 108, paragraph (3), the incorporator(s) must, with the consent of all incorporators, determine the features of such Shares Issued at Incorporation. 一   発起人が割当てを受ける設立時発行株式の数 (i)   the number of the Shares Issued at Incorporation that is to be allotted to each incorporator; 二   前号の設立時発行株式と引換えに払い込む金銭の額 (ii)   the amount of money to be paid in exchange for the Shares Issued at Incorporation set forth in the preceding item; and 三   成立後の株式会社の資本金及び資本準備金の額に関する事項 (iii)   matters regarding the amount of the stated capital and capital reserves of the Stock Company after the formation.