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(吸収分割承継株式会社の事前開示事項)
第百九十二条   法第七百九十四条第一項に規定する法務省令で定める事項は、同項に規定する存続株式会社等が吸収分割承継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 by Stock Companies Succeeding in Absorption-Type Splits
Article 192   The particulars prescribed by Order of the Ministry of Justice as established in Article 794, paragraph (1) of the Act are as follows if the Surviving Stock Company, etc. established in the same paragraph is a Stock Company Succeeding in an Absorption-Type Split: 一   法第七百五十八条第四号に掲げる事項についての定め（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 (i)   particulars regarding appropriateness of the provisions concerning the particulars listed in Article 758, item (iv) of the Act (if those provisions do not exist, the fact that those provisions do not exist); 二   法第七百五十八条第八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) of the Act are prescribed, the following: (a)   if the resolution of Article 171, paragraph (1) of the Act is adopted if the acts listed in Article 758, item (viii), (a) of the Act are performed, the particulars listed in the items 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) of the Act are performed, the particulars listed in item (i) and item (ii) of the same paragraph; 三   法第七百五十八条第五号及び第六号に掲げる事項を定めたときは、当該事項についての定めの相当性に関する事項 (iii)   if the particulars listed in Article 758, item (v) and item (vi) of the Act are prescribed, matters regarding appropriateness of the provisions with respect to those particulars; 四   吸収分割会社（清算株式会社及び清算持分会社を除く。）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 concerning the Company Splitting in the Absorption-Type Split (excluding Liquidating Stock Companies and Liquidating Membership Companies): (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 formation of the Company Splitting 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 Splitting in the Absorption-Type Split; the same applies in (c)) 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 the Absorption-type Merger agreement, etc. began to be kept, until the day on which the Absorption-type Company Split becomes effective); 五   吸収分割会社（清算株式会社又は清算持分会社に限る。）が法第四百九十二条第一項又は第六百五十八条第一項若しくは第六百六十九条第一項若しくは第二項の規定により作成した貸借対照表 (v)   the balance sheet prepared by the Company Splitting in the Absorption-Type Split (limited to Liquidating Stock Companies or Liquidating Membership Companies) pursuant to the provisions of Article 492, paragraph (1) or Article 658, paragraph (1), or Article 669, paragraph (1) or paragraph (2) of the Act; 六   吸収分割承継株式会社についての次に掲げる事項 イ  吸収分割承継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、吸収分割承継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  吸収分割承継株式会社において最終事業年度がないときは、吸収分割承継株式会社の成立の日における貸借対照表 (vi)   the following particulars regarding a Stock Company Succeeding in the Absorption-Type Split: (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 a Stock Company Succeeding 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 Succeeding 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 the Absorption-type Merger agreement, etc. began to be kept until the day on which the Absorption-type Company Split becomes effective); (b)   if no Most Recent Business Year exists at a Stock Company Succeeding in the Absorption-Type Split, the balance sheet on the day of formation of the Stock Company Succeeding in the Absorption-Type Split; 七   吸収分割が効力を生ずる日以後における吸収分割承継株式会社の債務（法第七百九十九条第一項の規定により吸収分割について異議を述べることができる債権者に対して負担する債務に限る。）の履行の見込みに関する事項 (vii)   particulars related to prospects for performance of obligations of the Stock Company Succeeding in the Absorption-Type Split on or after the day on which the Absorption-type Company Split becomes effective (limited to obligations borne to creditors able to state an objection regarding the Absorption-type Company Split pursuant to the provisions of Article 799, paragraph (1) of the Act); 八   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 (viii)   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.