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(株式移転完全子会社の事前開示事項)
第二百六条   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株式移転完全子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-Owned Subsidiary Companies Resulting from the Share Transfers
Article 206   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 the Wholly-Owned Subsidiary Company Resulting from a Share Transfer: 一   法第七百七十三条第一項第五号から第八号までに掲げる事項についての定めの相当性に関する事項 (i)   particulars regarding appropriateness of the provisions concerning the particulars listed in Article 773, paragraph (1), item (v) through item (viii) of the Act; 二   株式移転完全子会社の全部又は一部が法第八百八条第三項第三号に定める新株予約権を発行している場合には、法第七百七十三条第一項第九号及び第十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。） (ii)   if all or some of the Wholly-Owned Subsidiary Companies Resulting from the Share Transfer have issued the Share Options prescribed in Article 808, paragraph (3), item (iii) of the Act, particulars concerning the appropriateness of the provisions regarding the particulars listed in Article 773, paragraph (1), item (ix) and item (x) of the Act (limited to particulars in relation to the Share Options); 三   他の株式移転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、他の株式移転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、他の株式移転完全子会社の成立の日）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  他の株式移転完全子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、他の株式移転完全子会社の成立の日）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株式移転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 another Wholly-Owned Subsidiary Company Resulting from the Share Transfer: (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 Wholly-Owned Subsidiary Company Resulting from the Share Transfer); (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 another Wholly-Owned Subsidiary Company Resulting from the Share Transfer) 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 Wholly-Owned Subsidiary Company Resulting from the Share Transfer after the last day of the Most Recent Business Year (if no Most Recent Business Year exists, the day of formation of another Wholly-Owned Subsidiary Company Resulting from the Share Transfer), 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 Share Transfer becomes effective); 四   当該株式移転完全子会社についての次に掲げる事項 イ  当該株式移転完全子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、当該株式移転完全子会社の成立の日）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株式移転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  当該株式移転完全子会社において最終事業年度がないときは、当該株式移転完全子会社の成立の日における貸借対照表 (iv)   the following particulars concerning the Wholly-Owned Subsidiary Company Resulting from the Share Transfer: (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-Owned Subsidiary Company Resulting from the Share Transfer 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 the Share Transfer), 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 Share Transfer becomes effective); (b)   if no Most Recent Business Year exists at the Wholly-Owned Subsidiary Company Resulting from the Share Transfer, the balance sheet on the day of formation of the Wholly-Owned Subsidiary Company Resulting from the Share Transfer; 五   法第八百十条の規定により株式移転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、株式移転が効力を生ずる日以後における株式移転設立完全親会社の債務（他の株式移転完全子会社から承継する債務を除き、当該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 (v)   if a creditor exists who is able to state an objection regarding the Share Transfer pursuant to the provisions of Article 810 of the Act, particulars related to prospects for performance of obligations of the Wholly-Owning Parent Company Incorporated in a Share Transfer on and after the day on which the Share Transfer becomes effective (excluding obligations succeeded to from another Wholly-Owned Subsidiary Company Resulting from the Share Transfer, and limited to obligations borne to the creditor who is able to state an objection); 六   新設合併契約等備置開始日後株式移転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 day on which the Consolidation-type Merger agreement, etc. began to be kept until the day on which the Share Transfer becomes effective, the particulars after the change.