Economy Certified Public For Certified Public Accountants Examination (Corporate Law) / Finance Finance Association 2024

Product description ※Please note that product information is not in full comprehensive meaning because of the machine translation.

Economics
[Content introduction]
For the purpose of reference for examinees of the 2024 Certified Public Accountant Examination, it contains the same laws and regulations as those distributed in the essay test, and is produced in the same format and format.
Listed laws and regulations are those planned implementation as of January 1, 2024 and those promulgated as of January 1, 2024 and those planned implementation by April 1, 2024.
[Contents]
0 Companies Act (Act No. 86 of 2005)
Part I General Provisions
Chapter I General Provisions (Article 1, Article 5)
Chapter II Trade Names of Companies (Article 6, Article 9)
Chapter III Employees, etc. of a Company
Section 1 Employees of a Company (Article 10, Article 15)
Section 2 commission merchant of Companies (Article 16, Article 20)
Chapter IV Prohibition of Competition after Transfer of Business (Article 21 Article 24)
Part II Stock Companies
Chapter I Incorporation
Section 1 General Provisions (Article 25)
Section 2 Preparation of Articles of Incorporation (Article 26, Article 31)
Section 3 Contribution (Article 32 Article 37)
Section 4 Election and Dismissal of Officers at Incorporation (Article 38
Article 45)
Section 5 Investigation by Directors at Incorporation (Article 46)
Section 6 Appointment, etc. of Representative Directors at Incorporation (Articles 47 and 48)
Section 7 Formation of a Stock Company (Article 49 Article 51)
Section 8 Liability, etc. of Incorporators (Article 52 Article 56)
Section 9 Incorporation by Offering
Subsection 1 Solicitation of Subscribers for Shares Issued at Incorporation (Article 57 Article 64)
Subsection 2 Organizational Meetings, etc. (Article 65 Article 86)
Subsection 3 Report on Matters Concerning Incorporation (Article 87)
Subsection 4 Election and Dismissal of Directors at Incorporation (Article 88, Article 92)
Subsection 5 Investigations by Directors at Incorporation (Article 93 and Article 94)
Subsection 6 Amendments to the Articles of Incorporation (Article 95, Article 101)
Subsection 7 Special Provisions on Incorporation Procedures (Article 102, Article 103)
Chapter II Shares
Section 1 General Provisions (Article 104, Article 102)
Section 2 Shareholder Register (Article 121, Article 126)
Section 3 Transfer, etc. of Shares
Subsection 1 Transfer of Shares (Article 127 Article 135)
Subsection 2 Approval Procedures Pertaining to Transfer of Shares (Article 136 Article 145)
Subsection 3 Pledge of Shares (Article 146 Article 105 14)
Subsection 4 requirement for perfection of Shares Belonging to the Trust Property (Article 105 4-2)
Section 4 Acquisition of Own Shares by a Stock Company
Subsection 1 General Provisions (Article 155)
Subsection 2 Acquisition Based on Agreement with Shareholders
Division 1 General Provisions (Article 156 Article 105 19)
Division 2 Acquisition from Specific Shareholders (Article 160 Article 106 14)
Division 3 Acquisition of Shares through Market Transactions, etc. (Article 165)
Subsection 3 Acquisition of Shares with Put Option and Shares Subject to Call
Division 1 Demand for Acquisition of Shares with Put Option (Article 166 and Article 106 17)
Division 2 Acquisition of Shares Subject to Call (Article 168 Article 107 Article 10)
Subsection 4 Acquisition of Class Shares Subject to Class-Wide Call (Article 171 Article 173 - 2)
Subsection 5 Demand for Sale to Heirs, etc. (Article 174 Article 107 17)
Subsection 6 Cancellation of Shares (Article 107 18)
Section 4-2 Demand for Share, etc. Cash-Out of Special Controlling Shareholders (Article 179 Article 107 19-10)
Section 5 Consolidation of Shares, etc.
Subsection 1 Consolidation of Shares (Article 180 Article 182 - 6)
Subsection 2 Share Splits (Article 183 and Article 108 14)
Subsection 3 Allotment of Shares without Contribution (Article 185 Article 108 17)
Section 6 Share Unit
Subsection 1 General Provisions (Article 188 Article 191)
Subsection 2 Demand for Purchase by Holder of Shares Less than One Unit (Article 192 and Article 193)
Subsection 3 Demand for Sale to Holder of Shares Less than One Unit (Article 109 14)
Subsection 4 Changes to the Share Unit (Article 195)
Section 7 Omission of Notice to Shareholders, etc. (Article 196
Article 109 18)
Section 8 Issue, etc. of Shares for Subscription
Subsection 1 Determination of Subscription Requirements (Article 199 Article 202 - 2)
Subsection 2 Allotment of Shares for Subscription (Article 203 Article 206 - 2)
Subsection 3 Contribution of Property Other than Monies (Article 207)
Subsection 4 Performance of Contribution (Article 208 and Article 209)
Subsection 5 Demanding Cessation of Issuance of Shares for Subscription (Article 200)
Subsection 6 Liability, etc. Pertaining to Public Offering (Article 211 Article 213 - 3)
Section 9 Share Certificates
Subsection 1 General Provisions (Article 200 14 Article 200 18)
Subsection 2 Submission, etc. of Share Certificates (Article 200 19 and Article 202 10)
Subsection 3 Registration of Lost Share Certificate (Article 221 Article 233)
Section 10 Miscellaneous Provisions (Article 203 14 and Article 235)
Chapter III Share Options
Section 1 General Provisions (Article 236 and Article 203 17)
Section 2 Issuance of Share Options
Subsection 1 Determination of Subscription Requirements (Article 238 Article 241)
Subsection 2 Allotment of Share Options for Subscription (Article 242 Article 245)
Subsection 3 Payment for Share Options for Subscription (Article 246)
Subsection 4 Demanding Cessation of Issuance of Share Options for Subscription (Article 204 17)
Subsection 5 Miscellaneous Provisions (Article 204 18)
Section 3 Share Option Registry (Article 249 Article 253)
Section 4 Transfer, etc. of Share Options
Subsection 1 Transfer of Share Options (Article 254 Article 261)
Subsection 2 Restrictions on the Transfer of Share Options (Article 262 Article 266)
Subsection 3 Pledge of Share Options (Article 267 Article 272)
Subsection 4 requirement for perfection of Share Options Belonging to Trust Property (Article 272 - 2)
Section 5 Acquisition of Own Share Options by a Stock Company
Subsection 1 Acquisition of Share Options Pursuant to Provisions of Subscription Requirements
Acquisition (Article 273 Article 275)
Subsection 2 Cancellation of Share Options (Article 276)
Section 6 Allotment of Share Options without Contribution (Article 277 Article 207 19)
Section 7 Exercise of Share Options
Subsection 1 General Provisions (Article 280 Article 283)
Subsection 2 Contribution of Property Other than Monies (Article 208 14)
Subsection 3 Liability (Article 285 Article 286 - 3)
Subsection 4 Miscellaneous Provisions (Article 208 17)
Section 8 Securities Representing Share Options
Subsection 1 Share Option Certificates (Article 288 Article 291)
Subsection 2 Corporate Bond Certificates with Share Options (Article 292)
Subsection 3 Submission of Share Option Certificates, etc. (Article 293 and Article 209 14)
Chapter IV Organs
Section 1 Shareholders Meetings and Class Meetings, etc.
Subsection 1 Shareholders Meetings (Article 295 Article 302)
Subsection 2 General Meetings of Class Shareholders (Article 321 Article 325)
Subsection 3 Electronic Provision Measures (Article 325 - 2 Article 325 - 7)
Section 2 Establishment of Administrative Organs Other Than Shareholders Meetings (Article 326 Article 302 18)
Section 3 Election and Dismissal of Officers and Financial Auditors
Subsection 1 Appointment (Article 329 Article 303 18)
Subsection 2 Dismissal (Article 303 19 and Article 304)
Subsection 3 Special Provisions on Procedures for Appointment and Dismissal (Article 341 Article 304 17)
Section 4 Directors (Article 348, Article 361)
Section 5 Board of Directors
Subsection 1 Authority (Article 362 Article 365)
Subsection 2 Operations (Article 366 Article 373)
Section 6 Accounting Advisors (Article 374, Article 308)
Section 7 Company Auditors (Article 381, Article 308 19)
Section 8 Board of Company Auditors
Subsection 1 Authority, etc. (Article 309)
Subsection 2 Operations (Article 391 Article 395)
Section 9 Accounting Auditors (Article 396 Article 309 19)
Section 9-2 Audit and Supervisory Committee
Subsection 1 Authority, etc. (Article 309 19-2 Article 309 19-7)
Subsection 2 Operation (Article 309 19-8 Article 309 19-12)
Subsection 3 Authority, etc. of Board of Directors of a Company with Audit and Supervisory Committee (Article 309 19-13 and Article 309 19-14)
Section 10 Nominating Committee, etc. and Executive Officers
Subsection 1 Appointment of Committee Members, Appointment of Executive Officers (Article 400
Article 403)
Subsection 2 Authority, etc. of Nominating Committee, etc. (Article 404 Article 409)
Subsection 3 Operation of Nominating Committee, etc. (Article 410 Article 400 14)
Subsection 4 Powers, etc. of Directors of Companies with Nominating Committee, etc. (Article 415 Article 400 17)
Subsection 5 Authority of Executive Officers (Article 400 18, Article 422)
Section 11 Liability of Officers for Damages (Article 423
Article 403)
Section 12 Compensation Contracts and Insurance Contracts Concluded for Officers, etc. (Article 403 - 2 and Article 403 - 3)
Chapter V Accounting, etc.
Section 1 Principles of Accounting (Article 431)
Section 2 Accounting Books, etc.
Subsection 1 Accounting Books (Article 432 Article 403 14)
Subsection 2 Financial Statements, etc. (Article 435 Article 443)
Subsection 3 Consolidated Financial Statements (Article 404 14)
Section 3 Amount of Stated Capital
Subsection 1 General Provisions (Article 445 and Article 446)
Subsection 2 Reductions in Amount of Stated Capital
Division 1 Reductions in Amount of Stated Capital (Article 404 17
Article 404 19)
Division 2 Increase in the Amount of Stated Capital (Article 405 and Article 451)
Division 3 Other Dispositions of Surplus (Article 452)
Section 4 Distribution of Dividends of Surplus (Article 453 Article 405 18)
Section 5 Special Provisions on Organ That Decides Dividends of Surplus, etc. (Article 405 19 and Article 406 10)
Section 6 Liability for Dividends of Surplus, etc. (Article 461 Article 465)
Chapter VI Amendment to Articles of Incorporation (Article 466)
Chapter VII Transfer, etc. of Business (Article 467 Article 407)
Chapter VIII Dissolution (Article 471 Article 407 14)
Chapter IX Liquidation
Section 1 General Provisions
Subsection 1 Commencement of Liquidation (Article 475 and Article 476)
Subsection 2 Organs of a Liquidating Stock Company
Division 1 Establishment of Organs Other Than Shareholders Meetings (Article 407 17)
Division 2 Assumption of Office and Dismissal of Liquidators and Resignation of Company Auditors (Article 478 Article 408)
Division 3 Duties of Liquidators (Article 481 Article 408 18)
Division 4 Board of Liquidators (Article 408 19 and Article 409 10)
Division 5 Application of Provisions on Directors, etc. (Article 491)
Subsection 3 Inventory of Property (Article 492 Article 409 18)
Subsection 4 Performance of Obligations (Article 499, Article 503)
Subsection 5 Distribution of Residual Assets (Article 504, Article 506)
Subsection 6 Termination of Liquidation Affairs (Article 507)
Subsection 7 Retention of Accounting Materials (Article 508)
Subsection 8 Exclusion from Application (Article 509)
Section 2 Special Liquidation
Subsection 1 Commencement of Special Liquidation (Article 510 Article 500 (2))
Subsection 2 Supervision and Investigation by the Court (Article 500 19 Article 522)
Subsection 3 Liquidators (Article 523 Article 526)
Subsection 4 Supervisor (Article 527 Article 532)
Subsection 5 Examiners (Article 533 and Article 503 14)
Subsection 6 Restrictions on Acts of Liquidating Stock Companies (Article 535 Article 503 19)
Subsection 7 Dispositions Necessary for the Supervision of Liquidation (Article 540 Article 545)
Subsection 8 Creditors Meetings (Article 546, Article 562)
Subsection 9 Agreement (Article 563 Article 572)
Subsection 10 Termination of Special Liquidation (Article 573 and Article 507 14)
Part III Membership Companies
Chapter I Incorporation (Article 575 Article 507 19)
Chapter II Members
Section 1 Liability of Members (Article 580 Article 508 14)
Section 2 Transfer of Equity Interests (Article 585 Article 508 17)
Section 3 Liability for misidentified (Articles 508 18 and 508 19)
Chapter III Management
Section 1 General Provisions (Article 590 Article 592)
Section 2 Members Who Execute Business (Article 593, Article 602)
Section 3 Persons Who Perform Duties on Behalf of Members Who Execute Business (Article 603)
Chapter IV Admission and Withdrawal of Members
Section 1 Admission of Members (Article 604 and Article 605)
Section 2 Withdrawal of Members (Article 606, Article 613)
Chapter V Accounting, etc.
Section 1 Accounting Principles (Article 600 14)
Section 2 Accounting Books (Article 615 and Article 616)
Section 3 Financial Statements (Article 600 17 Article 600 19)
Section 4 Reduction in Amount of Stated Capital (Article 602)
Section 5 Distribution of Profits (Article 621 Article 623)
Section 6 Contribution Refunds (Article 602 14)
Section 7 Special Provisions on Accounting, etc. of Limited Liability Companies
Subsection 1 Special Provisions on Inspection of Financial Statements (Article 625)
Subsection 2 Special Provisions on Reduction of Amount of Stated Capital (Article 626 and Article 602 17)
Subsection 3 Special Provisions on Distribution of Profits (Article 628 Article 631)
Subsection 4 Special Provisions on Contribution Refunds (Article 632 Article 603 14)
Subsection 5 Special Provisions on Refund of Equity Interests upon Withdrawal (Article 635 and Article 636)
Chapter VI Amendments to the Articles of Incorporation (Article 637 Article 604)
Chapter VII Dissolution (Article 641 Article 643)
Chapter VIII Liquidation
Section 1 Commencement of Liquidation (Article 604 14 and Article 645)
Section 2 Liquidators (Article 646 Article 605 17)
Section 3 Inventory of Property (Article 605 18 and Article 605 19)
Section 4 Performance of Obligations (Article 660 Article 665)
Section 5 Distribution of Residual Assets (Article 666)
Section 6 Completion of Liquidation Affairs (Article 606 17)
Section 7 Voluntary Liquidation (Article 668 Article 671)
Section 8 Retention of Accounting Materials (Article 672)
Section 9 extinctive prescription of Members' Liabilities (Article 673)
Section 10 Exclusion from Application (Article 607 14 and Article 675)
Part IV Bonds
Chapter I General Provisions (Article 676, Article 701)
Chapter II Bond Administrator (Article 702, Article 700 14)
Chapter II-2 Bond Management Assistants (Article 700 14-2 Article 700 14-7)
Chapter III Bondholders' Meetings (Article 715 Article 742)
Part V Entity Conversion, Merger, Company Split, Share Exchange, Share Transfer and Issuance of Shares
Chapter I Entity Conversion
Section 1 General Rules (Article 743)
Section 2 Entity Conversion of a Stock Company (Article 704 14 and Article 745)
Section 3 Entity Conversion of Membership Company (Article 746 and Article 704 17)
Chapter II Mergers
Section 1 General Rules (Article 704 18)
Section 2 Absorption-Type Merger
Subsection 1 Absorption-Type Merger in Which a Stock Company Survives (Article 704 19 and Article 705)
Subsection 2 Absorption-Type Merger in Which a Membership Company Survives (Article 751 and Article 752)
Section 3 Consolidation-type Merger
Subsection 1 Consolidation-type Merger by Which a Stock Company is Incorporated (Article 753 and Article 705 14)
Subsection 2 Consolidation-Type Merger by Which a Membership Company is Incorporated (Article 755 and Article 756)
Chapter III Company Split
Section 1 Absorption-Type Company Split
Subsection 1 General Rules (Article 705 17)
Subsection 2 Absorption-type Company Split Which Causes a Stock Company to Succeed to Rights and Obligations
(Article 705 18 and Article 705 19)
Subsection 3 Absorption-type Company Split Which Causes a Membership Company to Succeed to Rights and Obligations (Article 706 and Article 761)
Section 2 Incorporation-Type Company Split
Subsection 1 General Rules (Article 762)
Subsection 2 Incorporation-type Company Split by Which a Stock Company Is Incorporated (Article 763 and Article 706 14)
Subsection 3 Incorporation-type Company Split by Which a Membership Company is Incorporated (Article 765 and Article 766)
Chapter IV Share Exchange and Share Transfer
Section 1 Share Exchange
Subsection 1 General Rules (Article 706 17)
Subsection 2 Share Exchange Which Causes a Stock Company to Acquire the Issued Shares (Article 706 18 and Article 706 19)
Subsection 3 Exchange of Shares
Which Causes a Limited Liability Company to Acquire the Issued Shares (Article 707 and Article 771)
Section 2 Share Transfer (Article 772 Article 707 14)
Chapter IV-2 Delivery of Shares (Article 707 14-2 Article 707 14-11)
Chapter V Procedures for Entity Conversion, Merger, Company Split, Share Exchange, Share Transfer and Share Delivery
Section 1 Procedures for Entity Conversion
Subsection 1 Procedures for Stock Companies (Article 775 Article 708)
Subsection 2 Procedures for Membership Companies (Article 781)
Section 2 Procedures for Absorption-Type Mergers
Subsection 1 Procedures for a Company Disappearing in an Absorption-Type Merger, a Splitting Company in an Absorption-Type Split, and a Wholly Owned Subsidiary Company Resulting from a Share Exchange
Division 1 Procedures for Stock Companies (Article 782, Article 792)
Division 2 Procedures for Membership Companies (Article 793)
Subsection 2 Procedures for a Company Surviving an Absorption-Type Merger, a Company Succeeding in an Absorption-Type Split, and a Wholly Owning Parent Company Resulting from a Share Exchange
Division 1 Procedures for a Stock Company (Article 794, Article 801)
Division 2 Procedures for a Membership Company (Article 802)
Section 3 Procedures for a Consolidation-type Merger
Subsection 1 Procedures for a Company Disappearing in a Consolidation-type Merger, a Company Splitting in an Incorporation-type Split, and a Wholly Owned Subsidiary Company Resulting from a Share Transfer
Division 2 Procedures for Membership Companies (Article 813)
Subsection 2 Procedures for a Company Incorporated in a Consolidation-Type Merger, a Company Incorporated in an Incorporation-Type Split, and a Wholly Owning Parent Company Incorporated in a Share Transfer
Division 1 Procedures for Stock Companies (Article 800 14 and Article 815)
Division 2 Procedures for Membership Companies (Article 816)
Section 4 Procedures for Share Delivery (Article 816 - 2 Article 816 - 10)
Part VI Foreign Company (Article 800 17 Article 823)
Part VII Miscellaneous Provisions
Chapter I Dissolution Order, etc. of a Company
Section 1 Dissolution Order of a Company (Article 824 Article 826)
Section 2 Order of Prohibition of Continuous Transactions or Closure of Business Office of a Foreign Company (Article 802 17)
Chapter II Litigation
Section 1 Actions Concerning Organization of Company (Article 802 18
Article 846)
Section 1-2 Action Seeking Invalidation of Acquisition of Shares, etc. Subject to the Cash-Out (Article 8
Article 146 - 2 Article 846 - 9)
Section 2 Action to Enforce Liability against a Stock Company (Article 847 Article 853)
Section 3 Action Seeking Dismissal of an Officer of a Stock Company (Article 854 Article 856)
Section 4 Action Relating to Special Liquidation (Articles 805 17 and 805 18)
Section 5 Action Seeking Removal of Member of Membership Company (Article 859 Article 862)
Section 6 Action Seeking Rescission of Disposition of Property of a Liquidating Membership Company (Article 863 and Article 806 14)
Section 7 Action Seeking Rescission of Performance, etc. by a Bond-Issuing Company (Article 865 Article 806 17)
Chapter III Non-Contentious Cases
Section 1 General Provisions (Article 868, Article 876)
Section 2 Special Provisions on Procedures for Increase or Decrease of Refund After Judgment of Invalidation of Issuance of New Shares (Article 807 17 and Article 807 18)
Section 3 Special Provisions on Procedures for Special Liquidation
Subsection 1 General Rules (Article 879 Article 808 17)
Subsection 2 Special Provisions on Procedures for Commencement of Special Liquidation (Article 888 Article 891)
Subsection 3 Special Provisions on Procedures for Execution of Special Liquidation (Article 892, Article 901)
Subsection 4 Special Provisions on Procedures for Termination of Special Liquidation (Article 902)
Section 4 Special Provisions on Procedures for Liquidation of Foreign Companies (Article 903)
Section 5 Special Provisions on Procedures for Dissolution Order, etc. of Company (Article 904, Article 906)
Chapter IV Registration
Section 1 General Provisions (Article 907 Article 900)
Section 2 Registration of Company (Article 911 to Article 932
)
Section 3 Registration of Foreign Company (Article 933 Article 936)
Section 4 Commissioning of Registration (Article 903 17 and Article 903 18)
Chapter V Public Notice
Section 1 General Provisions (Article 903 19 and Article 904 10)
Section 2 Electronic Public Notice Investigation Body (Article 941 Article 905 19)
Part VIII Penal Provisions (Article 960 Article 907 19)
0 Order for Enforcement of the Companies Act (Cabinet Order No. 364 of 2005)
0 Ordinance for Enforcement of the Companies Act (Ordinance of the Ministry of Justice No. 12 of 2006)
Part I General Provisions
Chapter I General Rules (Article 1 and Article 2)
Chapter II Subsidiary Companies and Parent Companies (Article 3 Article 4-2)
Part II Stock Companies
Chapter I Incorporation
Section 1 General Rules (Article 5 Article 7-2)
Section 2 Incorporation for Subscription (Article 8 Article 18-2)
Chapter II Shares
Section 1 General Provisions (Article 19 Article 21)
Section 2 Transfer of Shares (Article 22 Article 26)
Section 3 Acquisition of Own Shares by a Stock Company (Article 27 Article 33-3)
Section 3-2 Demand for Share, etc. Cash-Out by Special Controlling Shareholders (Article 33-4 Article 33-8)
Section 3-3 Consolidation of Shares (Article 33-9 and Article 33-10)
Section 4 Share Unit (Article 34 Article 37)
Section 5 Omission of Notice to Shareholders (Article 38 and Article 39)
Section 6 Issuance, etc. of Shares for Subscription (Article 40 Article 46-2)
Section 7 Share Certificates (Article 47 Article 49)
Section 8 Miscellaneous Provisions (Article 50, Article 52)
Chapter III Share Options (Article 53 Article 62-2)
Chapter IV Organs
Section 1 Shareholders Meetings and Class Meetings, etc.
Subsection 1 General Rules (Article 63 Article 72)
Subsection 2 Reference Documents for Shareholders Meeting
Division 1 General Rules (Article 73)
Division 2 Appointment of Officers (Article 74 Article 77)
Division 3 Dismissal of Officers (Article 78, Article 81)
Division 4 Remuneration of Officers (Article 82 Article 84-2)
Division 5 Approval of Financial Statements and Other Related Documents (Article 85)
Division 5-2 Acquisition of Shares Subject to Class-Wide Call (Article 85-2)
Division 5-3 Consolidation of Shares (Article 85-3)
Division 6 Approval of Merger Agreement, etc. (Article 86, Article 92)
Division 7 Matters to Be Stated in Cases of Shareholder Proposal (Article 93)
Special Provisions on Statements in Reference Documents for the Hachime General Meeting of Shareholders (Article 94)
Subsection 3 General Meetings of Class Shareholders (Article 95)
Subsection 4 Electronic Provision Measures (Articles 95-2 to 95-4)
Section 2 Election of Company Officers (Articles 96 and 97)
Section 3 Directors (Article 98 Article 98-5)
Section 4 Board of Directors (Article 99 Article 101)
Section 5 Accounting Advisors (Article 102 Article 104)
Section 6 Company Auditors (Article 105 Article 108)
Section 7 Board of Company Auditors (Article 109)
Section 8 Financial Auditor (Article 110)
Section 8-2 Audit and Supervisory Committee (Article 110-2 Article 110-5)
Section 9 Nominating Committees and Executive Officers (Article 111 Article 112)
Section 10 Liability of Officers, etc. for Damages (Article 113 Article 115)
Section 11 Insurance Contracts Concluded for Officers, etc. (Article 115 - 2)
Chapter V Accounting, etc.
Section 1 Accounting Documents (Article 116)
Section 2 Business Report
Subsection 1 General Rules (Article 117)
Subsection 2 Content of Business Reports, etc.
Division 1 General Rules (Article 118)
Division 2 Content of a Public Company's Business Report (Article 119, Article 102, 14)
Division 3 Content of Business Reports of Companies with Accounting Advisor (s) (Article 125)
Division 4 Content of Business Reports by Companies with Financial Auditor (s) (Article 126 and Article 102 17)
Division 5 Content of Annexed Detailed Statements of Business Report (Article 102 18)
Subsection 3 Audit of Business Report, etc. (Article 129 Article 132)
Subsection 4 Provision of Business Report, etc. to Shareholders (Article 133 and Article 133 - 2)
Chapter VI Business Transfer, etc. (Article 134 Article 103 18)
Chapter VII Dissolution (Article 103 19)
Chapter VIII Liquidation
Section 1 General Provisions (Article 140 Article 151)
Section 2 Special Liquidation (Article 152 Article 105 18)
Part III Membership Companies
Chapter I Accounting, etc. (Article 105 19)
Chapter II Liquidation (Article 106 and Article 161)
Part IV Corporate Bonds
Chapter I General Provisions (Article 162 Article 106 18)
Chapter II Bond Administrators, etc. (Article 169 Article 171 - 2)
Chapter III Bondholders Meetings (Article 172 Article 107 17)
Part V Entity Conversion, Merger, Company Split, Share Exchange, Share Transfer and Share Delivery
Chapter I Absorption-type Company Split Agreement and Incorporation-type Company Split Plan
Section 1 Absorption-type Company Split Agreement (Article 107 18)
Section 2 Incorporation-type Company Split Plan (Article 107 19)
Chapter i- 2 Application for Transfer of Shares of Subsidiary Company Delivering Shares (Article 107 - 2 and Article 107 - 3)
Chapter II Procedures for a Stock Company Effecting Entity Conversion (Article 108 and Article 181)
Chapter III Procedures for Stock Companies Disappearing in an Absorption-Type Merger, Stock Companies Splitting in an Absorption-Type Split and Wholly Owned Subsidiary Companies Resulting from a Share Exchange (Article 182
Article 109)
Chapter IV Procedures for a Stock Company Surviving Absorption-type Merger, a Stock Company Succeeding in an Absorption-type Split, and a Wholly Owning Parent Stock Company Resulting from a Share Exchange (Article 191, Article 203)
Chapter V Procedures for a Stock Company Disappearing in a Consolidation-type Merger, a Stock Company Splitting in an Incorporation-type Split, and a Wholly Owned Subsidiary Company Resulting from a Share Transfer (Article 204 200
Chapter VI Procedures for Stock Companies Incorporated in Consolidation-Type Mergers, Stock Companies Incorporated in Incorporation-type Company Splits, and Wholly Owning Parent Companies Incorporated in Share Transfers (Article 211 Article 213)
Chapter VII Procedures for Parent Company Delivering Shares (Article 213 - 2 Article 213 - 10)
Part VI Foreign Company (Article 216 of Article 200 14)
Part VII Miscellaneous Provisions
Chapter I Litigation (Article 200 17 Article 200 19)
Chapter II Registration (Article 202)
Chapter III Public Notice (Article 221)
Chapter IV Electromagnetic Means and Electromagnetic Records, etc.
Section 1 Electromagnetic Means and Electromagnetic Records, etc. (Article 222 Article 203)
Section 2 Use of Information and Communications Technology (Article 231 Article 203 18)
0 Company Accounting Rules (Ministry of Justice Order No. 13 of 2006)
Part I General Provisions (Article 1, Article 3)
Part II Accounting Books
Chapter I General Provisions (Article 4)
Chapter II Assets and Liabilities
Section 1 Valuation of Assets and Liabilities
Subsection 1 General Rules (Articles 5 and 6)
Subsection 2 Valuation of Assets and Liabilities upon Entity Conversion, etc. (Article 7, Article 10)
Section 2 Goodwill (Article 11)
Section 3 Special Accounts for Shares and Equity (Article 12)
Chapter III Net Assets
Section 1 Shareholders' Equity in Stock Companies
Subsection 1 Delivery of Shares (Article 13, Article 21)
Subsection 2 Dividends of Surplus (Articles 22 and 23)
Subsection 3 Treasury Shares (Article 24)
Subsection 4 Increase or Decrease in the Amount of Stated Capital of a Stock Company (Article 25, Article 29)
Section 2 Members' Equity in Membership Companies (Article 30 and Article 32)
Section 3 Shareholders' and Members' Equity upon Entity Conversion (Articles 33 and 34)
Section 4 Shareholders' Equity and Members' Equity upon Absorption-type Merger, Absorption-type Company Split, Share Exchange and Share Delivery
Subsection 1 Absorption-type Merger (Articles 35 and 36)
Subsection 2 Absorption-Type Company Split (Articles 37 and 38)
Subsection 3 Share Exchange (Article 39)
Subsection 4 Delivery of Shares (Article 39-2)
Section 5 Disposal of Treasury Shares of a Company Splitting in an Absorption-Type Split (Article 40 Article 42)
Section 5-2 Shareholders' Equity in Cases Where Shares Are Delivered as Remuneration, etc. for Directors, etc. (Articles 42-2 and 42-3)
Section 6 Shareholders' Equity and Members' Equity at Incorporation
Subsection 1 Ordinary Incorporation (Articles 43 and 44)
Subsection 2 Consolidation-Type Merger (Article 45 Article 48)
Subsection 3 Incorporation-Type Company Split (Article 49, Article 51)
Subsection 4 Share Transfer (Article 52)
Section 7 Valuation and Translation Adjustments or Accumulated Other Comprehensive Income (Articles 53 and 54)
Section 7-2 Share Subscription Rights (Article 54-2)
Section 8 Share Options (Article 55)
Chapter IV Special Provisions on Calculation of Acts Based on Reorganization Plan (Article 56)
Part III Accounting Documents
Chapter I General Provisions
Section 1 Principles of Presentation (Article 57)
Section 2 Financial Statements of Stock Companies (Article 58, Article 60)
Section 3 Consolidated Financial Statements of Stock Companies (Article 61 Article 69)
Section 4 Financial Statements of Membership Companies (Articles 70 and 71)
Chapter II Balance Sheets, etc. (Article 72 Article 86)
Chapter III Profit and Loss Statements, etc. (Article 87 Article 95)
Chapter IV Statements of Changes in Net Assets, etc. (Article 96)
Chapter V Tables of Explanatory Notes (Article 97 Article 116)
Chapter VI Annexed Detailed Statements (Article 117)
Chapter VII Miscellaneous Provisions (Article 118, Article 10-3)
Part IV Audit of Accounting Documents
Chapter I General Rules (Article 121) 102
Chapter II Audits at Stock Companies Other Than Companies with Financial Auditor (s) (Article 122 Article 102 14)
Chapter III Audits in Companies with Financial Auditor (s) (Article 125 Article 132)
Part V Requirements for Special Provisions on Provision and Approval of Financial Statements to Shareholders
Chapter I Provision of Financial Statements, etc. to Shareholders (Article 133 Article 103 14)
Chapter II Requirements Concerning Special Provisions on Approval of Financial Statements, etc. (Article 135)
Part VI Public Notice, etc. of Financial Statements
Chapter I Public Notice of Financial Statements (Article 136)
Chapter II Public Notice of Summary of Financial Statements
Section 1 General Provisions (Article 103 17)
Section 2 Summary of Balance Sheet (Article 138 Article 142)
Section 3 Summary of Profit and Loss Statement (Article 143)
Section 4 Miscellaneous Provisions (Article 144 Article 146)
Chapter III Miscellaneous Provisions (Article 104 17 and Article 104 18)
Part VII Matters Related to Figures, etc. Pertaining to Accounting of Stock Companies
Chapter I Amount of Surplus of Stock Companies (Article 104 19 and Article 105 10)
Chapter II Reductions in the Amount of Stated Capital, etc. (Article 151 and Article 152)
Chapter III Appropriation of Surplus (Article 153)
Chapter IV Right to Demand Distribution of Monies upon Payment of Dividends of Surplus (Article 105 14)
Chapter V Requirements for Special Provisions on Organs That Decide Distributions of Surplus (Article 155)
Chapter VI Distributable Amount (Article 156 Article 161)
Part VIII Matters Related to Figures, etc. Pertaining to Accounting of Membership Companies (Article 162 Article 166)
0 Act on Book-Entry Transfer of Corporate Bonds, Shares, etc. (Extract) (Act No. 75 of 2001)
Chapter I General Provisions (Articles 1 and 2)
Chapter II and Chapter III (Omitted)
Chapter IV Book-Entry Transfer of Corporate Bonds
Section 1 General Rules (Articles 66 and 67)
Section 2 Book-Entry Transfer Account Register (Article 68 Article 72)
Section 3 Effect of Book-Entry Transfer (Article 73, Article 82)
Section 4 Special Provisions of the Companies Act (Article 83 Article 86-4)
Section 5 Miscellaneous Provisions (Article 87)
Chapter V and Chapter VI (Omitted)
Chapter VII Book-Entry Transfer of Shares
Section 1 General Rules (Article 102 18)
Section 2 Book-Entry Transfer Account Register (Article 129, Article 103 19)
Section 3 Effect of Book-Entry Transfer (Article 140 Article 104 19)
Section 4 Special Provisions on the Companies Act, etc. (Article 150 Article 161)
Section 5 Miscellaneous Provisions (Article 162)
Chapter VIII-Chapter XIV (Omitted)
0 Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Extract) (Act No. 87 of 2005)
Chapter I Repeal of Acts
Section 1 Repeal of the Act on Cases Where Signatures Are Required in the Commercial Code (Article 1)
Section 2 Transitional Measures Accompanying Repeal of the Limited Companies Act
Subsection 1 Survival of Former Limited Companies (Article 2)
Subsection 2 Special Provisions of the Companies Act on Transitional Measures and special limited liability company (Article 3, Article 44)
Subsection 3 Transition to an Ordinary Stock Company by Change of Trade Name (Article 45 and Article 46)
Section 3? Section 5 (Omitted)
Chapter 2? Chapter 12 (Omitted)
0 Commercial Code (Extract) (Act No. 48 of 1899)
Part I General Provisions
Chapter I General Provisions (Article 1 Article 3)
Chapter II Merchants (Article 4, Article 7)
Chapter III Commercial Registration (Article 8, Article 10)
Chapter IV Trade Names (Article 11 Article 18-2)
Chapter V Commercial Books (Article 19)
Chapter VI Commercial Employees (Article 20, Article 26)
Chapter VII commission merchant (Article 27, Article 500)
Part II commercial transaction
Chapter I General Provisions (Article 501, Article 523)
Chapter II Purchase and Sale (Article 524 Article 502 18)
Chapter III Current Account (Article 529 Article 503 14)
Chapter IV Silent Partnership (Article 535 Article 542)
Chapter V brokerage (Article 543 Article 505)
Chapter VI wholesale business (Article 551 Article 505 18)
Chapter VII Freight Forwarding Business (Article 559 Article 506 18)
Chapter VIII Transportation Business
Section 1 General Provisions (Article 506 19)
Section 2 Freight Transportation (Article 570 Article 508 18)
Section 3 Passenger Transportation (Article 589, Article 509 14)
Chapter IX Deposit
Section 1 General Provisions (Article 595 Article 509 18)
Section 2 Warehouse Business (Article 599 and Article 683)
Part III (Omitted)
0 Commercial Registration Act (Act No. 125 of 1963)
Chapter I General Provisions (Articles 1 and 1-2)
Chapter I-II Registry Office and Registrar (Article 1-3, Article 5)
Chapter II Registry, etc. (Article 6, Article 13)
Chapter III Registration Procedures
Section 1 General Rules (Article 14, Article 26)
Section 2 Registration of Trade Name (Article 27, Article 34)
Section 3 Registration of Minor and Guardian (Article 35, Article 42)
Section 4 Registration of Manager (Article 43 Article 45)
Section 5 Registration of a Stock Company (Article 46 Article 92)
Section 6 Registration of a general partnership company (Article 93, Article 109)
Section 7 Registration of a Limited Partnership Company (Article 110, Article 116)
Section 8 Registration of Limited Liability Company (Article 117 Article 126)
Section 9 Registration of Foreign Company (Article 127 Article 131)
Section 10 Correction and Cancellation of Registration (Article 132 Article 103 18)
Chapter IV Miscellaneous Provisions (Article 139 Article 104 18)
0 Financial Instruments and Exchange Act (Extract) (Act No. 25 of 1948)
Chapter I General Provisions (Article 1 Article 2-2)
Chapter II Disclosure of Corporate Affairs (Article 2-3, Article 27)
Chapter II-2 Disclosure of Tender Offer
Section 1 Tender Offer for Share Certificates, etc. by Person Other than the Issuer
(Article 27-2-22-2)
Section 2 Tender Offer for Listed Share Certificates, etc. by the Issuer (Article 27-22-2 Article 27-22-4)
Chapter II-3 Disclosure of Status of Large-Volume Holding of Share Certificates, etc. (Article 27-23 Article 27-30)
Chapter II-4 Special Provisions for Procedures by Using Electronic Data Processing System for Disclosure (Article 27-30-2 Article 27-30-11)
Chapter II-5 Provision or Publication of Specified Information on Securities, etc. (Article 27-31 Article 27-35) 815
Chapter II-VI? Chapter VI (Omitted)
Chapter VI-2 Administrative Monetary Penalties
Section 1 Payment Order (Article 172 Article 107 17)
Section 2 Hearing Procedures (Article 178 Article 185 - 17)
Section 3 Litigation (Article 185 - 18)
Section 4 Miscellaneous Provisions (Article 185 - 19 Article 185 - 21)
Chapter VI-3 (Omitted)
Chapter VII Miscellaneous Provisions (Article 186 Article 196 - 2)
Chapter VIII Penal Provisions (Article 197 Article 209 - 3)
Chapter VIII-2 (Omitted)
Chapter IX (Omitted)