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(新設合併消滅株式会社の事前開示事項)
第二百四条   法第八百三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新設合併消滅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 Disappearing in Consolidation-Type Mergers
Article 204   The particulars prescribed by Order of the Ministry of Justice as established in Article 803, paragraph (1) of the Act are as follows if the Disappearing Stock Company, etc. established in the same paragraph is a Stock Company Disappearing in a Consolidation-Type Merger: 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の相当性に関する事項 イ  新設合併設立会社が株式会社である場合 法第七百五十三条第一項第六号から第九号までに掲げる事項についての定め ロ  新設合併設立会社が持分会社である場合 法第七百五十五条第一項第四号、第六号及び第七号に掲げる事項についての定め (i)   particulars regarding appropriateness of provisions prescribed in (a) or (b) below in accordance with the categories of the cases listed in the (a) or (b): (a)   if the Company Incorporated in the Consolidation-Type Merger is a stock company: Provisions concerning the particulars listed in Article 753, paragraph (1), item (vi) through item (ix) of the Act; (b)   if the Company Incorporated in the Consolidation-Type Merger is a Membership Company: Provisions concerning the particulars listed in Article 755, paragraph (1), item (iv), item (vi) and item (vii) of the Act; 二   新設合併消滅株式会社の全部又は一部が新株予約権を発行しているときは、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の相当性に関する事項 イ  新設合併設立会社が株式会社である場合 法第七百五十三条第一項第十号及び第十一号に掲げる事項についての定め ロ  新設合併設立会社が持分会社である場合 法第七百五十五条第一項第八号及び第九号に掲げる事項についての定め (ii)   if all or a portion of the Stock Companies Disappearing in the Consolidation-Type Merger have issued Share Options, the 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): (a)   if the Company Incorporated in the Consolidation-Type Merger is a stock company: Provisions concerning the particulars listed in Article 753, paragraph (1), item (x) and item (xi) of the Act; (b)   if the Company Incorporated in the Consolidation-Type Merger is a Membership Company: Provisions concerning the particulars listed in Article 755, paragraph (1), item (viii) and item (ix) of the Act; 三   他の新設合併消滅会社（清算株式会社及び清算持分会社を除く。以下この号において同じ。）についての次に掲げる事項 イ  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、他の新設合併消滅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、他の新設合併消滅会社の成立の日）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  他の新設合併消滅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、他の新設合併消滅会社の成立の日）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（新設合併契約等備置開始日（法第八百三条第二項に規定する新設合併契約等備置開始日をいう。以下この章において同じ。）後新設合併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 concerning other Companies Disappearing in the Consolidation-Type Merger (excluding Liquidating Stock Companies and Liquidating Membership Companies; hereinafter the same applies in this item): (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 another Companies Disappearing in the Consolidation-Type Merger); (b)   if a Provisional Financial Statement, etc. exists with a day after the last day of the Most Recent Business Year (if no Most Recent Business Year exists, the day of formation of another Companies Disappearing in the Consolidation-Type Merger) 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 at another Company Disappearing in the Consolidation-Type Merger after the last day of the Most Recent Business Year (if no Most Recent Business Year exists, the day of formation of another Company Disappearing in the Consolidation-Type Merger), 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 Consolidation-type Merger agreement, etc. began kept (meaning the day on which the Consolidation-type Merger agreement, etc. began kept established in Article 803, paragraph (2) of the Act; hereinafter the same applies in this Chapter) until the day on which the Consolidation-type Merger becomes effective); 四   他の新設合併消滅会社（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 (iv)   the balance sheet prepared by another Company Disappearing in the Consolidation-Type Merger (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; 五   当該新設合併消滅株式会社（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  当該新設合併消滅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、当該新設合併消滅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（新設合併契約等備置開始日後新設合併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  当該新設合併消滅株式会社において最終事業年度がないときは、当該新設合併消滅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 Disappearing in the Consolidation-Type Merger (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 Disappearing in the Consolidation-Type Merger 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 Disappearing in the Consolidation-Type Merger), 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 Consolidation-type Merger agreement, etc. began kept, etc. until the day on which the Consolidation-type Merger becomes effective); (b)   if no Most Recent Business Year exists for the Stock Company Disappearing in the Consolidation-Type Merger, the balance sheet on the day of formation of the Stock Company Disappearing in the Consolidation-Type Merger; 六   新設合併が効力を生ずる日以後における新設合併設立会社の債務（他の新設合併消滅会社から承継する債務を除く。）の履行の見込みに関する事項 (vi)   particulars related to prospects for performance of obligations of the Company Incorporated in the Consolidation-Type Merger on or after the day on which the Consolidation-type Merger becomes effective (excluding obligations succeeded to from another Company Disappearing in the Consolidation-Type Merger); 七   新設合併契約等備置開始日後、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 after the day on which the Consolidation-type Merger agreement, etc. began to be kept, the particulars after the change.