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(株式交換完全子会社の事後開示事項)
第百九十条   法第七百九十一条第一項第二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 Wholly-Owned Subsidiary Companies Resulting from the Share Exchanges
Article 190   The particulars prescribed by Order of the Ministry of Justice as established in Article 791, paragraph (1), item (ii) of the Act are as follows: 一   株式交換が効力を生じた日 (i)   the day on which the Share Exchange becomes effective; 二   株式交換完全子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 Wholly-Owned Subsidiary Company Resulting from a Share Exchange: (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   株式交換完全親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 Wholly-Owning Parent Company Resulting from a Share Exchange: (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   株式交換により株式交換完全親会社に移転した株式交換完全子会社の株式の数（株式交換完全子会社が種類株式発行会社であるときは、株式の種類及び種類ごとの数） (iv)   the number of shares of the Wholly-Owned Subsidiary Company Resulting from a Share Exchange transferred to the Wholly-Owning Parent Company Resulting from a Share Exchange due to the Share Exchange (if the Wholly-Owned Subsidiary Company Resulting from a Share Exchange is a Company with Multiple-Class Shares, the classes of shares and the number per class); 五   前各号に掲げるもののほか、株式交換に関する重要な事項 (v)   beyond what is set forth in the preceding items, important particulars regarding Share Exchange.