Share Splits Article 183 A Stock Company may split its shares.一 株式の分割により増加する株式の総数の株式の分割前の発行済株式(種類株式発行会社にあっては、第三号の種類の発行済株式)の総数に対する割合及び当該株式の分割に係る基準日(i) the ratio of the total number of shares after the increase as a result of the Share Split to the total number of Issued Shares (or, for a Company with Class Shares, Issued Shares of the classes under item (iii)) immediately before the Share Split, and the Record Date relating to such Share Split;二 株式の分割がその効力を生ずる日(ii) the day when the Share Split will become effective;三 株式会社が種類株式発行会社である場合には、分割する株式の種類(iii) in cases where the Stock Company is a Company with Class Shares, the classes of the shares it splits.
Whenever a Stock Company intends to split its shares, it must prescribe the following matters by a resolution at a shareholders meeting (or at a board of directors meeting for a Company with a Board of Directors):一 株式の分割により増加する株式の総数の株式の分割前の発行済株式(種類株式発行会社にあっては、第三号の種類の発行済株式)の総数に対する割合及び当該株式の分割に係る基準日(i) the ratio of the total number of shares after the increase as a result of the Share Split to the total number of Issued Shares (or, for a Company with Class Shares, Issued Shares of the classes under item (iii)) immediately before the Share Split, and the Record Date relating to such Share Split;二 株式の分割がその効力を生ずる日(ii) the day when the Share Split will become effective;三 株式会社が種類株式発行会社である場合には、分割する株式の種類(iii) in cases where the Stock Company is a Company with Class Shares, the classes of the shares it splits.