法令翻訳 http://www.japaneselawtranslat...amp;page=2

(吸収分割株式会社の事前開示事項)
第百八十三条   法第七百八十二条第一項に規定する法務省令で定める事項は、同項に規定する消滅株式会社等が吸収分割株式会社である場合には、次に掲げる事項とする。

Particulars to Be Given Notification of in Advance for Stock Companies Splitting in Absorption-Type Splits
Article 183   The particulars prescribed by Order of the Ministry of Justice as established in Article 782, paragraph (1) of the Act are as follows if the Disappearing Stock Company, etc. established in the same paragraph is a Stock Company Splitting in an Absorption-Type Split: 一   次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める定め（当該定めがない場合にあっては、当該定めがないこと）の相当性に関する事項 イ  吸収分割承継会社が株式会社である場合 法第七百五十八条第四号に掲げる事項についての定め ロ  吸収分割承継会社が持分会社である場合 法第七百六十条第四号及び第五号に掲げる事項についての定め (i)   particulars regarding appropriateness of the provisions prescribed in (a) or (b) below, in accordance with the categories of the cases listed in the (a) or (b) (if those provisions do not exist, the fact that those provisions do not exist): (a)   if the Company Succeeding in the Absorption-Type Split is a stock company: Provisions concerning the particulars listed in Article 758, item (iv) of the Act; (b)   if the Company Succeeding in the Absorption-Type Split is a Membership Company: Provisions concerning the particulars listed in Article 760, item (iv) and item (v) of the Act; 二   法第七百五十八条第八号又は第七百六十条第七号に掲げる事項を定めたときは、次に掲げる事項 イ  法第七百五十八条第八号イ又は第七百六十条第七号イに掲げる行為をする場合において、法第百七十一条第一項の決議が行われているときは、同項各号に掲げる事項 ロ  法第七百五十八条第八号ロ又は第七百六十条第七号ロに掲げる行為をする場合において、法第四百五十四条第一項の決議が行われているときは、同項第一号及び第二号に掲げる事項 (ii)   if the particulars listed in Article 758, item (viii) or Article 760, item (vii) of the Act are prescribed, the following particulars: (a)   if the resolution of Article 171, paragraph (1) of the Act is adopted if the acts listed in Article 758, item (viii), (a) or Article 760, item (vii), (a) of the Act are performed, the particulars listed in each item of the same paragraph; (b)   if the resolution of Article 454, paragraph (1) of the Act is adopted if the acts listed in Article 758, item (viii), (b) or Article 760, item (vii), (b) of the Act are performed, the particulars listed in item (i) and item (ii) of the same paragraph; 三   吸収分割株式会社が法第七百八十七条第三項第二号に定める新株予約権を発行している場合において、吸収分割承継会社が株式会社であるときは、法第七百五十八条第五号及び第六号に掲げる事項についての定めの相当性に関する事項（当該新株予約権に係る事項に限る。） (iii)   if the Company Succeeding in the Absorption-Type Split is a stock company if the Stock Company Splitting in the Absorption-Type Split has issued the Share Options prescribed in Article 787, paragraph (3), item (ii) of the Act, particulars regarding appropriateness of the provisions regarding the particulars listed in Article 758, item (v) and item (vi) of the Act (limited to particulars in relation to the Share Options); 四   吸収分割承継会社についての次に掲げる事項 イ  最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収分割承継会社の成立の日における貸借対照表）の内容 ロ  最終事業年度の末日（最終事業年度がない場合にあっては、吸収分割承継会社の成立の日。ハにおいて同じ。）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容 ハ  最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（吸収合併契約等備置開始日後吸収分割の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。） (iv)   the following particulars regarding the Company Succeeding in the Absorption-Type Split: (a)   the content of Financial Statements, etc. in relation to the Most Recent Business Year (if no Most Recent Business Year exists, the balance sheet on the day of the formation of the Company Succeeding in the Absorption-Type Split); (b)   if a Provisional Financial Statement, etc. exists that has day after the last day of the Most Recent Business Year (if no Most Recent Business Year exists, the day of formation of the Company Succeeding in the Absorption-Type Split; the same applies in (c) below) as the Provisional Account Closing Day (if two or more Provisional Account Closing Days exist, the latest day), the content of the Provisional Financial Statement, etc.; (c)   if disposal of important property, burden of major obligations, or any other event that has material impact on the status of Company property occurs after the last day of the Most Recent Business Year, the content thereof (limited to the content of events occurring after the last day of any new Most Recent Business Year if the new Most Recent Business Year exists in the interval after the day on which the Absorption-type Merger agreement, etc. began to kept, until the day on which the Absorption-type Company Split becomes effective); 五   吸収分割株式会社（清算株式会社を除く。以下この号において同じ。）についての次に掲げる事項 イ  吸収分割株式会社において最終事業年度の末日（最終事業年度がない場合にあっては、吸収分割株式会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（吸収合併契約等備置開始日後吸収分割の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。） ロ  吸収分割株式会社において最終事業年度がないときは、吸収分割株式会社の成立の日における貸借対照表 (v)   the following particulars concerning the Stock Company Splitting in the Absorption-Type Split (excluding Liquidating Stock Companies; hereinafter the same applies in this item): (a)   if disposal of important property, burden of major obligations, or any other event that has material impact on the status of Company property occurs at the Stock Company Splitting in the Absorption-Type Split after the last day of the Most Recent Business Year (if no Most Recent Business Year exists, the day of formation of the Stock Company Splitting in the Absorption-Type Split), the content thereof (limited to the content of events occurring after the last day of any new Most Recent Business Year if the new Most Recent Business Year exists in the interval after the day on which the Absorption-type Merger agreement, etc. began to be kept, until the day on which the Absorption-type Company Split becomes effective); (b)   if the Stock Company Splitting in the Absorption-Type Split has no Most Recent Business Year, the balance sheet on the day of formation of the Stock Company Splitting in the Absorption-Type Split; 六   吸収分割が効力を生ずる日以後における吸収分割株式会社の債務及び吸収分割承継会社の債務（吸収分割株式会社が吸収分割により吸収分割承継会社に承継させるものに限る。）の履行の見込みに関する事項 (vi)   particulars related to prospects for performance of obligations of the Stock Company Splitting in the Absorption-Type Split and obligations of the Company Succeeding in the Absorption-Type Split after the day on which the Absorption-type Company Split becomes effective (limited to those which Stock Company Splitting in the Absorption-Type Split had the Company Succeeding in the Absorption-Type Split succeed to by the Absorption-type Company Split); 七   吸収合併契約等備置開始日後吸収分割が効力を生ずる日までの間に、前各号に掲げる事項に変更が生じたときは、変更後の当該事項 (vii)   if a change occurs in the particulars listed in the preceding items during the interval from after the day on which the Absorption-type Merger agreement, etc. began to be kept until the day on which the Absorption-type Company Split becomes effective, the particulars after the change.