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(自己の株式を取得することができる場合)
第二十七条   法第百五十五条第十三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。

Cases Where Own Shares Can Be Acquired
Article 27   The cases prescribed by Order of the Ministry of Justice as established in Article 155, item (xiii) of the Act are as follows: 一   当該株式会社の株式を無償で取得する場合 (i)   where shares of the relevant stock company are obtained without Contribution; 二   当該株式会社が有する他の法人等の株式（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。）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。）により当該株式会社の株式の交付を受ける場合 (ii)   if a stock company's shares are delivered thereto by another Legal Person, etc. in which the stock company holds shares (including equity interest and others equivalent thereto; hereinafter the same applies in this Article), through a distribution of dividends from surplus or residual assets (including equivalent acts) on the shares of the relevant other Legal Person, etc.; 三   当該株式会社が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株式会社の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（外国の法令を含む。）に基づく株式交換に相当する行為を含む。） ニ  取得条項付株式（これに相当する株式を含む。）の取得 ホ  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 (iii)   in cases where a stock company's shares are delivered thereto by another Legal Person, etc. in which the stock company holds shares, in exchange for the shares of the relevant other Legal Person, etc., on the occasion of the following acts conducted by the relevant other Legal Person, etc. with respect to the shares thereof: (a)   Entity Conversion; (b)   mergers; (c)   Share Exchange (including acts equivalent to Share Exchanges pursuant to laws and regulations other than the Act (including the laws and regulations of a foreign country)); (d)   acquisition of Shares Subject to Call (including equivalent shares); (e)   acquisition of a Share Subject to Class-Wide Call (including equivalent shares); 四   当該株式会社が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当該株式会社の株式の交付をする場合において、当該株式会社の株式の交付を受けるとき。 (iv)   where based on the provisions of the Share Options, etc. of another Legal Person, etc. in which the stock company holds Share Options, etc., the stock company's shares are to be delivered by the relevant other Legal Person, etc., in exchange for that other Legal Person, etc. acquiring Share Options, etc. in that other Legal Person, etc., and the stock company has been delivered the shares; 五   当該株式会社が法第百十六条第五項、第百八十二条の四第四項、第四百六十九条第五項、第七百八十五条第五項、第七百九十七条第五項又は第八百六条第五項（これらの規定を株式会社について他の法令において準用する場合を含む。）に規定する株式買取請求に応じて当該株式会社の株式を取得する場合 (v)   if a stock company acquires shares in itself response to a Share Purchase Demand established in the provisions of Article 116, paragraph (5), Article 182-4, paragraph (4), Article 469, paragraph (5), Article 785, paragraph (5), Article 797, paragraph (5), or Article 806, paragraph (5) of the Act (including the cases if these provisions are applied mutatis mutandis pursuant to other laws and regulations with regard to Stock Companies); 六   合併後消滅する法人等（会社を除く。）から当該株式会社の株式を承継する場合 (vi)   if a stock company succeeds to shares in itself from a Legal Person, etc. that disappears after a merger (excluding a Company); 七   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当該株式会社の株式を譲り受けるとき。 (vii)   if a stock company has been assigned the entirety of the business undertakings of any other Legal Person, etc. (excluding Companies and Foreign Companies), and shares of the stock company that were held by the relevant other Legal Person, etc. are assigned; 八   その権利の実行に当たり目的を達成するために当該株式会社の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。） (viii)   where it is necessary and indispensable for the stock company to acquire shares in itself in order for it to achieve its purpose through the exercise of the rights attached thereto (excluding the cases listed in the preceding items).