法令翻訳 http://www.japaneselawtranslat...amp;page=5

(事業譲渡等の承認を要しない場合)
第四百六十八条   前条の規定は、同条第一項第一号から第四号までに掲げる行為（以下この章において「事業譲渡等」という。）に係る契約の相手方が当該事業譲渡等をする株式会社の特別支配会社（ある株式会社の総株主の議決権の十分の九（これを上回る割合を当該株式会社の定款で定めた場合にあっては、その割合）以上を他の会社及び当該他の会社が発行済株式の全部を有する株式会社その他これに準ずるものとして法務省令で定める法人が有している場合における当該他の会社をいう。以下同じ。）である場合には、適用しない。

Cases Where Approval of Business Transfer Is Not Required
Article 468   The provisions of the preceding Article do not apply in cases where other party to the contracts relating to the acts listed in paragraph (1), items (i) through (iv) of that Article (hereinafter in this Chapter referred to as " Business Transfer, etc.") is the Special Controlling Company (meaning the relevant other Company in cases where nine tenths (9/10) (or, in cases where any proportion higher than that is provided for in the articles of incorporation, such proportion) or more of the voting rights of all shareholders of a Stock Company are held by other Company, and by Stock Companies all of the Issued Shares in which are held by such other Company and other corporations prescribed by Ministry of Justice Order as entities equivalent to the above; the same applies hereinafter) of the Stock Company that effects such Business Transfer, etc. 一   当該他の会社の事業の全部の対価として交付する財産の帳簿価額の合計額 (i)   the total book value of the assets that are issued as the consideration for all business of such other Company; 二   当該株式会社の純資産額として法務省令で定める方法により算定される額 (ii)   the amount calculated by the method prescribed by Ministry of Justice Order as the amount of the net assets of such Stock Company.

前条の規定は、同条第一項第三号に掲げる行為をする場合において、第一号に掲げる額の第二号に掲げる額に対する割合が五分の一（これを下回る割合を定款で定めた場合にあっては、その割合）を超えないときは、適用しない。

The provisions of the preceding Article do not apply if, in cases where the act listed in paragraph (1), item (iii) of that Article is carried out, the proportion of the amount listed in item (i) to the amount listed in item (ii) does not exceed one fifth (1/5) (or, in cases where any lower proportion is provided for in the articles of incorporation, such proportion): 一   当該他の会社の事業の全部の対価として交付する財産の帳簿価額の合計額 (i)   the total book value of the assets that are issued as the consideration for all business of such other Company; 二   当該株式会社の純資産額として法務省令で定める方法により算定される額 (ii)   the amount calculated by the method prescribed by Ministry of Justice Order as the amount of the net assets of such Stock Company.

前項に規定する場合において、法務省令で定める数の株式（前条第一項の株主総会において議決権を行使することができるものに限る。）を有する株主が次条第三項の規定による通知又は同条第四項の公告の日から二週間以内に前条第一項第三号に掲げる行為に反対する旨を当該行為をする株式会社に対し通知したときは、当該株式会社は、効力発生日の前日までに、株主総会の決議によって、当該行為に係る契約の承認を受けなければならない。

In the cases provided for in the preceding paragraph, if shareholders that hold the shares (limited to those that entitle the shareholders to exercise voting rights at a shareholders meeting under paragraph (1) of the preceding Article) in the number prescribed by Ministry of Justice Order notify the Stock Company that carries out the act listed in paragraph (1), item (iii) of the preceding Article to the effect that such shareholders dissent from such act, within two weeks from the day of the notice under the provisions of paragraph (3) of the following Article or the public notice under paragraph (4) of that Article, such Stock Company must obtain the approval of the contract relating to such act by a resolution at a shareholders meeting no later than the day immediately preceding the Effective Day. 一   当該他の会社の事業の全部の対価として交付する財産の帳簿価額の合計額 (i)   the total book value of the assets that are issued as the consideration for all business of such other Company; 二   当該株式会社の純資産額として法務省令で定める方法により算定される額 (ii)   the amount calculated by the method prescribed by Ministry of Justice Order as the amount of the net assets of such Stock Company.