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(新設分割株式会社の事前開示事項)
第二百五条   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分割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 Splitting in the Incorporation-Type Splits
Article 205   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 Splitting in an Incorporation-Type Split: 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  新設分割設立会社が株式会社である場合 法第七百六十三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  新設分割設立会社が持分会社である場合 法第七百六十五条第一項第三号、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 Incorporation-Type Split is a Stock Company: Provisions concerning the particulars listed in Article 763, paragraph (1), item (vi) through item (ix) of the Act; (b)   if the Company Incorporated in the Incorporation-Type Split is a Membership Company: Provisions concerning the particulars listed in Article 765, paragraph (1), item (iii), item (vi), and item (vii) of the Act; 二   法第七百六十三条第一項第十二号又は第七百六十五条第一項第八号に掲げる事項を定めたときは、次に掲げる事項 イ  法第七百六十三条第一項第十二号イ又は第七百六十五条第一項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  法第七百六十三条第一項第十二号ロ又は第七百六十五条第一項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 763, paragraph (1), item (xii) or Article 765, paragraph (1), item (viii) of the Act are prescribed, the following: (a)   if the resolution of Article 171, paragraph (1) is adopted if the acts listed in Article 763, paragraph (1), item (xii), (a) or Article 765, paragraph (1), item (viii), (a) of the Act are performed, the particulars listed in the each item of the same paragraph; (b)   if the resolution of Article 454, paragraph (1) is adopted if the acts listed in Article 763, paragraph (1), item (xii), (b) or Article 765, paragraph (1), item (viii), (b) of the Act are performed, the particulars listed in item (i) and item (ii) of the same paragraph; 三   新設分割株式会社の全部又は一部が法第八百八条第三項第二号に定める新株予約権を発行している場合において、新設分割設立会社が株式会社であるときは、法第七百六十三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の相当性に関する事項（当該新株予約権に係る事項に限る。） (iii)   if the Company Incorporated in the Incorporation-Type Split is a stock company, if all or a portion of the Stock Company Splitting in the Incorporation-Type Split has issued the Share Options prescribed in Article 808, paragraph (3), item (ii) of the Act, particulars concerning the appropriateness of provisions regarding the particulars listed in Article 763, paragraph (1), item (x) and item (xii) of the Act (limited to particulars in relation to the Share Options); 四   他の新設分割会社（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、他の新設分割会社の成立の日）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  他の新設分割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、他の新設分割会社の成立の日）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 other Companies Splitting in the Incorporation-Type Split (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 content of the balance sheet on the day of formation of another Company Splitting in the Incorporation-Type Split); (b)   if there is a Provisional Financial Statement, etc. 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 Company Splitting in the Incorporation-Type Split) 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 Splitting in the Incorporation-Type Split after the last day of the Most Recent Business Year (if no Most Recent Business Year exists, the day of formation of another Company Splitting in the Incorporation-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 on which the Consolidation-type Merger agreement, etc. began to be kept until the day on which the Incorporation-type Company Split becomes effective); 五   他の新設分割会社（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 another Company Splitting in the Incorporation-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   当該新設分割株式会社（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  当該新設分割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、当該新設分割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  当該新設分割株式会社において最終事業年度がないときは、当該新設分割株式会社の成立の日における貸借対照表 (vi)   the following particulars concerning the Stock Company Splitting in the Incorporation-Type Split (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 Splitting in the Incorporation-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 Splitting in the Incorporation-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 on which the Consolidation-type Merger agreement, etc. began to be kept until the day on which the Incorporation-type Company Split becomes effective); (b)   if there is no Most Recent Business Year for the Stock Company Splitting in the Incorporation-Type Split, the balance sheet on the day of formation of the Stock Company Splitting in the Incorporation-Type Split; 七   新設分割が効力を生ずる日以後における当該新設分割株式会社の債務及び新設分割設立会社の債務（当該新設分割株式会社が新設分割により新設分割設立会社に承継させるものに限る。）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 Splitting in the Incorporation-Type Split and obligations of the Company Incorporated in the Incorporation-Type Split on or after the day on which the Incorporation-type Company Split becomes effective (limited to those which the Stock Company Splitting in the Incorporation-Type Split had the Company Incorporated in the Incorporation-Type Split to succeed to in the Incorporation-type Company Split); 八   新設合併契約等備置開始日後新設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 Consolidation-type Merger agreement, etc. began to be kept until the day on which the Incorporation-type Company Split becomes effective, the particulars after the change.