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(新株予約権無償割当てに関する事項の決定)
第二百七十八条   株式会社は、新株予約権無償割当てをしようとするときは、その都度、次に掲げる事項を定めなければならない。

Determination of Matters in Relation to Allotment of Share Options without Contribution
Article 278   Whenever a Stock Company intends to effect the Allotment of Share Options without Contribution, it must prescribe the following matters: 一   株主に割り当てる新株予約権の内容及び数又はその算定方法 (i)   the features and number of the Share Options the Stock Company will allot to shareholders or the method for calculating such number; 二   前号の新株予約権が新株予約権付社債に付されたものであるときは、当該新株予約権付社債についての社債の種類及び各社債の金額の合計額又はその算定方法 (ii)   in cases where the Share Options provided for in the preceding item are attached to Bonds with Share Option, the classes of Bonds with respect to such Bonds with Share Option, and the total of the amounts for each Bond or the method for calculating such amount; 三   当該新株予約権無償割当てがその効力を生ずる日 (iii)   the day when such Allotment of Share Options without Contribution becomes effective; and 四   株式会社が種類株式発行会社である場合には、当該新株予約権無償割当てを受ける株主の有する株式の種類 (iv)   in cases where the Stock Company is a Company with Class Shares, the classes of shares held by shareholders who are entitled to such Allotment of Share Options without Contribution.

前項第一号及び第二号に掲げる事項についての定めは、当該株式会社以外の株主（種類株式発行会社にあっては、同項第四号の種類の種類株主）の有する株式（種類株式発行会社にあっては、同項第四号の種類の株式）の数に応じて同項第一号の新株予約権及び同項第二号の社債を割り当てることを内容とするものでなければならない。

The provisions regarding the matters listed in item (i) and item (ii) of the preceding paragraph must be that the Share Options under item (i) of that paragraph and the Bonds under item (ii) of that paragraph will be allotted in proportion to the number of shares (or, for a Company with Class Shares, the shares of the classes under item (iv) of that paragraph) held by shareholders (or, for a Company with Class Shares, Class Shareholders of the classes under item (iv) of that paragraph) other than such Stock Company. 一   株主に割り当てる新株予約権の内容及び数又はその算定方法 (i)   the features and number of the Share Options the Stock Company will allot to shareholders or the method for calculating such number; 二   前号の新株予約権が新株予約権付社債に付されたものであるときは、当該新株予約権付社債についての社債の種類及び各社債の金額の合計額又はその算定方法 (ii)   in cases where the Share Options provided for in the preceding item are attached to Bonds with Share Option, the classes of Bonds with respect to such Bonds with Share Option, and the total of the amounts for each Bond or the method for calculating such amount; 三   当該新株予約権無償割当てがその効力を生ずる日 (iii)   the day when such Allotment of Share Options without Contribution becomes effective; and 四   株式会社が種類株式発行会社である場合には、当該新株予約権無償割当てを受ける株主の有する株式の種類 (iv)   in cases where the Stock Company is a Company with Class Shares, the classes of shares held by shareholders who are entitled to such Allotment of Share Options without Contribution.

第一項各号に掲げる事項の決定は、株主総会（取締役会設置会社にあっては、取締役会）の決議によらなければならない。 ただし、定款に別段の定めがある場合は、この限りでない。

The determination of the matters listed in each item of paragraph (1) must be made by a resolution at a shareholders meeting (or of a board of directors meeting for a Company with a Board of Directors); provided, however, that this does not apply in cases where it is otherwise provided for in the articles of incorporation. 一   株主に割り当てる新株予約権の内容及び数又はその算定方法 (i)   the features and number of the Share Options the Stock Company will allot to shareholders or the method for calculating such number; 二   前号の新株予約権が新株予約権付社債に付されたものであるときは、当該新株予約権付社債についての社債の種類及び各社債の金額の合計額又はその算定方法 (ii)   in cases where the Share Options provided for in the preceding item are attached to Bonds with Share Option, the classes of Bonds with respect to such Bonds with Share Option, and the total of the amounts for each Bond or the method for calculating such amount; 三   当該新株予約権無償割当てがその効力を生ずる日 (iii)   the day when such Allotment of Share Options without Contribution becomes effective; and 四   株式会社が種類株式発行会社である場合には、当該新株予約権無償割当てを受ける株主の有する株式の種類 (iv)   in cases where the Stock Company is a Company with Class Shares, the classes of shares held by shareholders who are entitled to such Allotment of Share Options without Contribution.