2001年《日本商法典》原则上承认公司可以取得和保留自有股份,公司永远保留自有股份成为可能,再任意注销也成为现实。2005年制定的《公司法》在公司取得自有股份的程序上,方法上进一步放宽,根据其规定,公司无论何时,无论多次都可以取得自己股份,但仍需财源上的限制。且明确规定股份公司可以注销自己股份。 In 2001, the Japanese Commercial Code recognized in principle that a company could acquire and retain its own shares, it was possible for the company to retain its own shares forever, and then it was a fact that it could be canceled arbitrarily. The Company Law enacted in 2005 further relaxed the procedures for obtaining the own shares by the Company. According to its provisions, the Company can obtain its own shares any time and any number of times, but it still needs financial resources. And clearly stipulated that a joint stock company may cancel its own shares.