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(子会社による親会社株式の取得)
第二十三条   法第百三十五条第二項第五号に規定する法務省令で定める場合は、次に掲げる場合とする。

Acquisition of Parent Company Shares by a Subsidiary Company
Article 23   The cases prescribed by Order of the Ministry of Justice as established in Article 135, paragraph (2), item (v) of the Act are as follows: 一   吸収分割（法以外の法令（外国の法令を含む。以下この条において同じ。）に基づく吸収分割に相当する行為を含む。）に際して親会社株式の割当てを受ける場合 (i)   where a Subsidiary Company is allotted the Parent Company Shares on the occasion of an Absorption-type Company Split (including acts equivalent to Absorption-type Company Splits pursuant to applicable laws and regulations other than the Act (including the laws and regulations of a foreign country; hereinafter the same applies in this Article)); 二   株式交換（法以外の法令に基づく株式交換に相当する行為を含む。）に際してその有する自己の株式（持分その他これに準ずるものを含む。以下この条において同じ。）と引換えに親会社株式の割当てを受ける場合 (ii)   where a Subsidiary Company is allotted the Parent Company Shares in exchange for own shares it holds (including equity interest and other equivalent interests; hereinafter the same applies in this Article), on the occasion of a Share Exchange (including acts equivalent to share exchanges pursuant to the laws and regulations other than the Act); 三   株式移転（法以外の法令に基づく株式移転に相当する行為を含む。）に際してその有する自己の株式と引換えに親会社株式の割当てを受ける場合 (iii)   where a Subsidiary Company is allotted the Parent Company Shares in exchange for own shares it holds, on the occasion of a Share Transfer (including acts equivalent to share transfers pursuant to the laws and regulations other than the Act); 四   親会社株式を無償で取得する場合 (iv)   if a Subsidiary Company acquires the Parent Company Shares without Contribution; 五   その有する他の法人等の株式につき当該他の法人等が行う剰余金の配当又は残余財産の分配（これらに相当する行為を含む。）により親会社株式の交付を受ける場合 (v)   if the Parent Company Shares are delivered to the Subsidiary Company through a distribution of dividends from surplus or residual assets (including equivalent acts) by another Legal Person, etc. on the shares of the relevant other Legal Person, etc. that the Subsidiary Company holds; 六   その有する他の法人等の株式につき当該他の法人等が行う次に掲げる行為に際して当該株式と引換えに当該親会社株式の交付を受ける場合 イ  組織の変更 ロ  合併 ハ  株式交換（法以外の法令に基づく株式交換に相当する行為を含む。） ニ  株式移転（法以外の法令に基づく株式移転に相当する行為を含む。） ホ  取得条項付株式（これに相当する株式を含む。）の取得 ヘ  全部取得条項付種類株式（これに相当する株式を含む。）の取得 (vi)   if the Parent Company Shares are delivered to the Subsidiary Company in exchange for the shares of another Legal Person, etc. that the Subsidiary Company holds, on the occasion of the following acts by that other Legal Person, etc. with respect to the shares of that other Legal Person, etc.: (a)   Entity Conversion; (b)   merger; (c)   Share Exchange (including acts equivalent to Share Exchanges pursuant to the laws and regulations other than the Act); (d)   Share Transfer (including acts equivalent to Share Transfers pursuant to the laws and regulations other than the Act); (e)   acquisition of Shares Subject to Call (including equivalent shares); (f)   acquisition of a Share Subject to Class-Wide Call (including equivalent shares); 七   その有する他の法人等の新株予約権等を当該他の法人等が当該新株予約権等の定めに基づき取得することと引換えに親会社株式の交付をする場合において、当該親会社株式の交付を受けるとき。 (vii)   if Parent Company Shares are delivered in exchange for the acquisition of share options, etc. in another Legal Person, etc. that the Subsidiary Company holds by the relevant other Legal Person, etc. based on the provisions of those share options, etc., and the Subsidiary Company is delivered those Parent Company Shares; 八   法第百三十五条第一項の子会社である者（会社を除く。）が行う次に掲げる行為に際して当該者がその対価として親会社株式を交付するために、その対価として交付すべき当該親会社株式の総数を超えない範囲において当該親会社株式を取得する場合 イ  組織の変更 ロ  合併 ハ  法以外の法令に基づく吸収分割に相当する行為による他の法人等がその事業に関して有する権利義務の全部又は一部の承継 ニ  法以外の法令に基づく株式交換に相当する行為による他の法人等が発行している株式の全部の取得 (viii)   where, in order for a person who is a Subsidiary Company under Article 135, paragraph (1) of the Act (excluding a Company) to deliver its Parent Company Shares as consideration on the occasion of the following acts, the Parent Company Shares are acquired in a range not exceeding the total number of the Parent Company Shares to be delivered as consideration: (a)   Entity Conversion; (b)   merger; (c)   succession to all or part of the rights and obligations that any other Legal Person, etc. holds in relation to the business due to acts equivalent to an Absorption-type Company Split pursuant to laws and regulations other than the Act; (d)   acquisition of the entirety of the shares issued by any other Legal Person, etc. due to acts equivalent to Share Exchange pursuant to laws and regulations other than the Act; 九   他の法人等（会社及び外国会社を除く。）の事業の全部を譲り受ける場合において、当該他の法人等の有する親会社株式を譲り受けるとき。 (ix)   if the entirety of the business of any other Legal Person, etc. (excluding a Company and Foreign Companies) is assigned, and Parent Company Shares held by the relevant other Legal Person, etc. are assigned; 十   合併後消滅する法人等（会社を除く。）から親会社株式を承継する場合 (x)   a case of succeeding to Parent Company Shares from a Legal Person, etc. that disappears after a merger (excluding a Company); 十一   吸収分割又は新設分割に相当する行為により他の法人等（会社を除く。）から親会社株式を承継する場合 (xi)   a case of succeeding to Parent Company Shares from any other Legal Person, etc. (excluding a Company) due to acts equivalent to an Absorption-type Company Split or an Incorporation-type Company Split; 十二   親会社株式を発行している株式会社（連結配当規制適用会社に限る。）の他の子会社から当該親会社株式を譲り受ける場合 (xii)   a case where Parent Company Shares are assigned from another Subsidiary Company of a stock company issuing the Parent Company Shares (limited to a Company to Which Consolidated Dividend Regulations Apply); 十三   その権利の実行に当たり目的を達成するために親会社株式を取得することが必要かつ不可欠である場合（前各号に掲げる場合を除く。） (xiii)   if acquiring Parent Company Shares is necessary and indispensable in order to achieve the purpose in exercising those rights (excluding the cases listed in the preceding items).