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(吸収分割株式会社の事後開示事項)
第百八十九条   法第七百九十一条第一項第一号に規定する法務省令で定める事項は、次に掲げる事項とする。

Particulars for Ex Post Facto Disclosure by Stock Companies Splitting in Absorption-Type Splits
Article 189   The particulars prescribed by Order of the Ministry of Justice as established in Article 791, paragraph (1), item (i) of the Act are as follows: 一   吸収分割が効力を生じた日 (i)   the day on which the Absorption-type Company Split becomes effective; 二   吸収分割株式会社における次に掲げる事項 イ  法第七百八十四条の二の規定による請求に係る手続の経過 ロ  法第七百八十五条、第七百八十七条及び第七百八十九条の規定による手続の経過 (ii)   the following particulars at the Stock Company Splitting in the Absorption-Type Split: (a)   the progress of procedures concerning the demand pursuant to the provisions of Article 784-2 of the Act; (b)   the progress of procedures pursuant to the provisions of Article 785, Article 787, and Article 789 of the Act; 三   吸収分割承継会社における次に掲げる事項 イ  法第七百九十六条の二の規定による請求に係る手続の経過 ロ  法第七百九十七条の規定及び法第七百九十九条（法第八百二条第二項において準用する場合を含む。）の規定による手続の経過 (iii)   the following particulars at the Company Succeeding in the Absorption-Type Split: (a)   the progress of procedures concerning the demand pursuant to the provisions of Article 796-2 of the Act; (b)   the progress of procedures pursuant to the provisions of Article 797 of the Act and Article 799 of the Act (including as applied mutatis mutandis pursuant to Article 802, paragraph (2) of the Act); 四   吸収分割により吸収分割承継会社が吸収分割株式会社から承継した重要な権利義務に関する事項 (iv)   particulars related to important rights and obligations succeeded to by the Company Succeeding in the Absorption-Type Split from the Stock Company Splitting in the Absorption-Type Split due to the Absorption-type Company Split; 五   法第九百二十三条の変更の登記をした日 (v)   the day of registration of the change of Article 923 of the Act was registered; 六   前各号に掲げるもののほか、吸収分割に関する重要な事項 (vi)   beyond what is set forth in the preceding items, important particulars regarding Absorption-type Company Split.