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(株式交換完全親株式会社の事前開示事項)
第百九十三条   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株式交換完全親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 Wholly-Owning Parent Stock Companies Resulting from the Share Exchanges
Article 193   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 the Wholly-Owning Parent Stock Company Resulting from a Share Exchange: 一   法第七百六十八条第一項第二号及び第三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 749, paragraph (1), item (ii) and item (iii) of the Act (if those provisions do not exist, the fact that those provisions do not exist); 二   法第七百六十八条第一項第四号及び第五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 (ii)   if the particulars listed in Article 768, paragraph (1), item (iv) and item (v) of the Act are prescribed, the matters regarding appropriateness of the provisions with respect to those particulars; 三   株式交換完全子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、株式交換完全子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、株式交換完全子会社の成立の日。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株式交換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。） (iii)   the following particulars regarding the Wholly-Owned Subsidiary Company Resulting from a Share Exchange: (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 Wholly-Owned Subsidiary Company Resulting from a Share Exchange); (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 Wholly-Owned Subsidiary Company Resulting from a Share Exchange; 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 Share Exchange becomes effective); 四   株式交換完全親株式会社についての次に掲げる事項 イ  株式交換完全親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、株式交換完全親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株式交換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  株式交換完全親株式会社において最終事業年度がないときは、株式交換完全親株式会社の成立の日における貸借対照表 (iv)   the following particulars regarding the Wholly-Owning Parent Stock Company Resulting from a Share Exchange: (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 Wholly-Owning Parent Stock Company Resulting from a Share Exchange after the last day of the Most Recent Business Year (if no Most Recent Business Year exists, the day of formation of the Wholly-Owning Parent Stock Company Resulting from a Share Exchange), 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 first day for retaining the Absorption-type Merger agreement, etc. until the day on which the Share Exchange becomes effective); (b)   if no Most Recent Business Year exists at the Wholly-Owning Parent Stock Company Resulting from a Share Exchange, the balance sheet on the day of formation of the Wholly-Owning Parent Stock Company Resulting from a Share Exchange; 五   法第七百九十九条第一項の規定により株式交換について異議を述べることができる債権者があるときは、株式交換が効力を生ずる日以後における株式交換完全親株式会社の債務（当該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 (v)   if a creditor exists who is able to state an objection regarding the Share Exchange pursuant to the provisions of Article 799, paragraph (1) of the Act, particulars related to prospects for performance of obligations of the Wholly-Owning Parent Stock Company Resulting from a Share Exchange on and after the day on which the share exchange becomes effective (limited to obligations borne to the creditor); 六   吸収合併契約等備置開始日後株式交換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 (vi)   if a change occurs in the particulars listed in the preceding items during the interval from after the first day for retaining the Absorption-type Merger agreement, etc. began until the day on which the Share Exchange becomes effective, the particulars after the change.