(1) Directors of the divided company shall retain the following documents in the principal office from two weeks prior to the date of a general meeting of shareholders under Article 530-3 (1) for six months from the date of registration of the division, or the date of the merger after division: <Amended by Act No. 13523, Dec. 1, 2015>
1. A division plan or agreement for the merger after division;
2. A balance sheet concerning the segment to be divided;
3. In cases of a merger after division, the balance sheet of the other party to the merger after division;
4. Where new shares are issued or treasury shares are transferred for the division or merger after division, a document stating the grounds for the allotment of new shares or transfer of treasury shares to the shareholders of the divided company.
(2) Directors of the succeeding company after division under Article 530-6 (1) shall retain the following documents in the principal office from two weeks prior to the date of a general meeting of shareholders approving the merger after division, for six months after the date of registration of the merger after division: <Amended by Act No. 13523, Dec. 1, 2015>
1. An agreement for the merger after division;
2. A balance sheet of the segment divided from a divided company;
3. Where new shares are issued or treasury shares are transferred for the merger after division, a document stating the grounds for the allotment of new shares or transfer of treasury shares to the shareholders of the divided company.
(3) The provisions of Article 522-2 (2) shall apply mutatis mutandis to the documents listed in paragraphs (1) and (2).[This Article Newly Inserted by Act No. 5591, Dec. 28, 1998]