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On September 1, 2022, a system that enables electronic provision of materials for shareholders’ meetings (the “EP System”) was introduced in accordance with the provisions of the “Act Partially Amending the Companies Act” (Act No. 70 of 2019, enacted into law on December 4, 2019; the “Amendment”).This article comments on the EP System and explains the steps to be taken and the process to be followed when adopting the EP System and materials that may be provided electronically under the Companies Act as amended by the Amendment (Act No. 86 of 2005, as amended; the “Companies Act”).