第四条　法第四条第一項の規定による届出（以下「業務開始届出」という。）を行おうとする特定目的会社は、別紙様式第一号により作成した同条第二項に規定する届出書（以下「業務開始届出書」という。）に、その副本一通及び同条第三項各号に掲げる書類一部（同項第二号に掲げる資産流動化計画については、二部）を添付して、管轄財務局長（特定目的会社の主たる営業所の所在地を管轄する財務局長（当該所在地が福岡財務支局の管轄区域内にある場合にあっては、福岡財務支局長）をいう。以下この章において同じ。）に提出しなければならない。

Article 4　(1)　A Specific Purpose Company which intends to make a notification under the provisions of Article 4, paragraph (1) of the Act (hereinafter referred to as a " Notification of Business Commencement") must submit a written notification as prescribed in paragraph (2) of that Article which has been prepared using Appended Form No. 1 (hereinafter referred to as a "Written Notification of Business Commencement") to the Competent Director-General of a Local Finance Bureau (meaning the Director-General of a Local Finance Bureau who has jurisdiction over the location of the principal business office of the Specific Purpose Company (in cases where the location is within the jurisdictional district of the Fukuoka Local Finance Branch Bureau, the Director-General of the Fukuoka Local Finance Branch Bureau); hereinafter the same shall apply in this Chapter), with a duplicate of such written notification and one copy of each of the documents listed in the items of paragraph (3) of that Article (in the case of an Asset Securitization Plan listed in item (ii) of that paragraph, two copies) attached thereto.

２　前項の規定にかかわらず、特定目的会社が法第四条第四項の規定により資産流動化計画を業務開始届出書に添付する場合にあっては、当該業務開始届出書に添付する資産流動化計画の部数は、一部とする。

(2)　Notwithstanding the provisions of the preceding paragraph, in cases where a Specific Purpose Company attaches an Asset Securitization Plan to a Written Notification of Business Commencement pursuant to the provisions of Article 4, paragraph (4) of the Act, such Asset Securitization Plan to be attached to the Written Notification of Business Commencement shall consist of one copy.

第五条　令第二条及び第四十六条に規定する内閣府令で定めるものは、部長、次長、課長その他いかなる名称を有するものであるかを問わず、特定目的会社の業務に関するある種類の事項（投資者の利益を損なうおそれのないものを除く。）の委任を受けた者とする。

Article 5　The person specified by Cabinet Office Ordinance as referred to in Article 2 and Article 46 of the Order is the person delegated to handle certain types of particulars concerning the business of a Specific Purpose Company (excluding particulars that are not likely to harm the investors' interest), irrespective of whether said person holds the title of general manager, deputy general manager, division manager or any other title.

第六条　法第四条第二項第六号（法第十一条第五項において準用する場合を含む。）に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 6　The particulars specified by Cabinet Office Ordinance as referred to in Article 4, paragraph (2), item (vi) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act) are as follows:

第六条の二　法第四条第三項第三号（法第十一条第五項において準用する場合を含む。）に規定する内閣府令で定めるものは、特定資産（不動産（不動産に関する所有権以外の権利を含む。以下この条において同じ。）又は不動産を信託する信託の受益権に限る。以下この条において「特定不動産等」という。）に付随して用いられる特定資産（不動産又は不動産を信託する信託の受益権を除く。）であって、次に掲げる要件の全てを満たすものとする。

Article 6-2　The Specified Assets used in association with Real Property or other Specified Assets which are specified by Cabinet Office Ordinance as referred to in Article 4, paragraph (3), item (iii) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act) are Specified Assets (excluding Real Property or beneficial interests in a trust in which Real Property is entrusted) used in association with Specified Assets (limited to Real Property (including rights other than the ownership of Real Property; hereinafter the same shall apply in this Article) or beneficial interests in a trust in which Real Property is entrusted; hereinafter referred to as "Specified Real Property, etc." in this Article) which satisfy all of the following requirements:

第七条　法第四条第三項第三号（法第十一条第五項において準用する場合を含む。）に規定する内閣府令で定める契約は、資産流動化計画に記載され、又は記録された全ての特定資産（従たる特定資産（同号に規定する従たる特定資産をいう。以下同じ。）を除く。以下この項、次条第一項各号並びに第九条第一項第九号及び第十号において同じ。）に係る次に掲げる契約のいずれか又は全てとする。

Article 7　(1)　The contract specified by Cabinet Office Ordinance as referred to in Article 4, paragraph (3), item (iii) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act) are any or all of the following contracts pertaining to all the Specified Assets (excluding Secondary Specified Assets (meaning the Secondary Specified Assets prescribed in that item; the same shall apply hereinafter) hereinafter the same shall apply in this paragraph, items of paragraph (1) the following Article, and Article 9, paragraph (1), items (ix) and (x)) that are stated or recorded in an Asset Securitization Plan:

２　前項第三号の委託契約には、同号の条件が具体的に定められていなければならない。

(2)　The entrustment contract set forth in item (iii) of the preceding paragraph must specifically provide for the conditions set forth in that item.

第八条　法第四条第三項第四号（法第十一条第五項において準用する場合を含む。）に規定する内閣府令で定める書類は、次に掲げる書類とする。

Article 8　(1)　The documents specified by Cabinet Office Ordinance as referred to in Article 4, paragraph (3), item (iv) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act) are as follows:

２　特定目的会社は、業務開始届出又は新計画届出（法第十一条第一項の規定による届出をいう。以下同じ。）に際し、前項第一号又は第二号括弧書に掲げる書類を提出したときは、同項第一号に規定する信託を設定し、又は同項第二号括弧書に規定する契約を締結した後、速やかに当該信託又は契約に係る契約書の副本又は謄本を管轄財務局長に提出しなければならない。

(2)　When a Specific Purpose Company has submitted the documents set forth in item (i) of the preceding paragraph or in the brackets in item (ii) of that paragraph upon making a Notification of Business Commencement or Notification of New Plan (meaning the notification under the provisions of Article 11, paragraph (1) of the Act; the same shall apply hereinafter), it must submit, promptly after creating the trust prescribed in item (i) of that paragraph or concluding the contract prescribed in the brackets in item (ii) of that paragraph, a duplicate or transcript of a contract document for such trust or contract to the Competent Director-General of a Local Finance Bureau.

第九条　法第四条第三項第六号（法第十一条第五項において準用する場合を含む。）に規定する内閣府令で定める書類は、次に掲げる書類（官公署が証明する書類の場合は、届出の日前三箇月以内に作成されたものに限る。）とする。

Article 9　(1)　The documents specified by Cabinet Office Ordinance as referred to in Article 4, paragraph (3), item (vi) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act) are as follows documents (in cases of documents certified by public agencies, limited to those prepared within three months before the date of notification):

２　特定目的会社は、業務開始届出又は新計画届出に際し、前項第十一号括弧書に規定する契約書案を提出したときは、同号括弧書に規定する契約を締結した後、速やかに当該信託に係る契約書の副本又は謄本を管轄財務局長に提出しなければならない。

(2)　When a Specific Purpose Company has submitted a contract draft as prescribed in the brackets in item (xi) of the preceding paragraph upon making a Notification of Business Commencement or Notification of New Plan, it must submit, promptly after concluding the contract prescribed in the brackets in that item, a duplicate or transcript of a written copy of for the trust to the Competent Director-General of a Local Finance Bureau.

第十条　法第四条第四項（法第九条第四項及び第十一条第五項において準用する場合を含む。）の規定により添付することができる電磁的記録及び法第七条第二項に規定する内閣府令で定める電磁的記録は、工業標準化法（昭和二十四年法律第百八十五号）に基づく日本工業規格（以下この条において「日本工業規格」という。）Ｘ六二二三に適合する九十ミリメートルフレキシブルディスクカートリッジに該当する構造の磁気ディスクとする。

Article 10　(1)　The electronic or magnetic records which may be attached to the notification pursuant to the provisions of Article 4, paragraph (4) of the Act (including cases where applied mutatis mutandis pursuant to Article 9, paragraph (4) and Article 11, paragraph (5) of the Act) and the electronic or magnetic records specified by Cabinet Office Ordinance as referred to in Article 7, paragraph (2) of the Act are a 90mm flexible magnetic disk cartridge in conformity with Japanese Industrial Standards (hereinafter referred to as "JIS") X6223 under the Industrial Standardization Act (Act No. 185 of 1949).

２　前項の電磁的記録への記録は、次に掲げる方式に従ってしなければならない。

(2)　Entry of information into the electronic or magnetic records under the preceding paragraph must be completed in accordance with the following specification:

３　第一項の電磁的記録には、日本工業規格Ｘ六二二三に規定するラベル領域に、次に掲げる事項を記載した書面をはり付けなければならない。

(3)　With regard to the electronic or magnetic records set forth in paragraph (1), a document stating the following particulars must be affixed to the label area specified by JIS X6223:

第十一条　管轄財務局長は、業務開始届出書を受理したときは、業務開始届出書の副本及び資産流動化計画（資産流動化計画が前条に定める電磁的記録をもって提出されたときは、当該電磁的記録に記録された事項を記載した書面。第三十二条第三項において同じ。）一部に受理印を押して受理番号を記入した上で、当該副本及び資産流動化計画を届出者に還付しなければならない。

Article 11　When the Competent Director-General of a Local Finance Bureau receives a Written Notification of Business Commencement, said director must, after affixing a receipt stamp on a duplicate of the Written Notification of Business Commencement and one copy of the Asset Securitization Plan (in cases where the Asset Securitization Plan is submitted in the form of an electronic or magnetic record prescribed in the preceding Article, a document stating the particulars recorded in the Electromagnetic Record; the same shall apply in Article 32, paragraph (3)), and entering a receipt number therein, return said duplicate and Asset Securitization Plan to the person who made the notification.

第十二条　法第五条第一項第一号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 12　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (i) of the Act are as follows:

第十三条　法第五条第一項第二号イに規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 13　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (ii), sub-item (a) of the Act are as follows:

第十四条　法第五条第一項第二号ロ及びハ並びに同号ニ（７）に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 14　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (ii), sub-items (b) and (c) of the Act and sub-item (d) 7. of that item are as follows:

第十五条　法第五条第一項第二号ホに規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 15　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (ii), sub-item (e) of the Act are as follows:

第十六条　法第五条第一項第二号ヘに規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 16　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (ii), sub-item (f) of the Act are as follows:

第十七条　法第五条第一項第二号トに規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 17　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (ii), sub-item (g) of the Act are as follows:

第十八条　法第五条第一項第三号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 18　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (iii) of the Act are as follows:

第十九条　法第五条第一項第四号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 19　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (iv) of the Act are as follows:

第二十条　法第五条第一項第五号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 20　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (v) of the Act are as follows:

第二十一条　法第五条第一項第六号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 21　The particulars specified by Cabinet Office Ordinance as referred to in Article 5, paragraph (1), item (vi) of the Act are as follows:

第二十二条　法第七条第一項（法第十一条第五項において準用する場合を含む。）に規定する特定資産の取得その他の内閣府令で定めるものは、特定資産の取得、資金の借入れ（特定借入れを含む。）及び特定資産を譲り受けるための競争入札への参加とする。

Article 22　(1)　The acquisition of the Specified Assets or any other act specified by Cabinet Office Ordinance as referred to in Article 7, paragraph (1) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act) is the acquisition of the Specified Assets, borrowing of funds (including Specific Borrowings), and participation in a Competitive Bidding for the purpose of receiving a transfer of the Specified Assets.

２　法第七条第一項（法第十一条第五項において準用する場合を含む。）に規定する記載又は記録の省略が投資者の保護に反しないものとして内閣府令で定めるものは、次に掲げる事項とする。

(2)　The particulars specified by Cabinet Office Ordinance as those that, even if omitted from being stated or recorded, would not prejudice the protection of investors, as referred to in Article 7, paragraph (1) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act), are as follows:

３　法第七条第一項（法第十一条第五項において準用する場合を含む。）に規定する法第四条第三項第三号及び第四号に掲げる書類のうち内閣府令で定めるものは、次の各号に掲げる場合の区分に応じ、当該各号に定める書類とする。

(3)　The documents listed in Article 4, paragraph (3), items (iii) and (iv) of the Act which are specified by Cabinet Office Ordinance, as referred to in Article 7, paragraph (1) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act), are the documents specified in the following items for the categories of cases listed in the respective items:

第二十三条　法第七条第一項（法第十一条第五項において準用する場合を含む。）の規定により資産流動化計画に前条第二項各号に掲げる事項の記載若しくは記録を省略して業務開始届出又は新計画届出を行った特定目的会社が資産対応証券を発行するときは、別紙様式第八号により作成した届出書（以下この条において「追加届出書」という。）に、その副本一通及び次に掲げる資料一部（第四号イ及びロに掲げる書類については、二部）を添付して、管轄財務局長に提出しなければならない。

Article 23　(1)　When a Specific Purpose Company, which has made a Notification of Business Commencement or Notification of New Plan, omitting to state or record in an Asset Securitization Plan the particulars listed in the items of paragraph (2) of the preceding Article pursuant to the provisions of Article 7, paragraph (1) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act), issues the Asset-Backed Securities, it must submit a written notification prepared using Appended Form No. 8 (hereinafter referred to as a "Written Additional Notification" in this Article) to the Competent Director-General of a Local Finance Bureau, with a duplicate of such written notification and one copy of the following materials (in the case of the documents listed item (iv), sub-items (a) and (b), two copies) attached thereto:

２　管轄財務局長は、追加届出書を受理したときは、追加届出書の副本及び前項第四号イ若しくはロの書類又は同号ハの電磁的記録に記録された事項を記載した書面一部に受理印を押して受理番号を記入した上で、当該副本及び書類を届出者に還付しなければならない。

(2)　If the Competent Director-General of a Local Finance Bureau receives a Written Additional Notification, said director-general must, after affixing a receipt stamp on the duplicate of the Written Additional Notification and one copy of each of the documents listed in item (iv), sub-item (a) or sub-item (b) of the preceding paragraph or the document stating the particulars recorded in the electronic or magnetic records set forth in sub-item (c) of that item, and entering a receipt number therein, return said duplicate and documents to the person who made the notification.

第二十四条　特定目的会社の業務開始届出書を受理した管轄財務局長（第二十八条第一項の規定により同項に規定する書類の送付があったときは、当該送付を受けた財務局長又は福岡財務支局長）は、当該特定目的会社に係る特定目的会社名簿を、当該特定目的会社の主たる営業所の所在地を管轄する財務局（当該所在地が福岡財務支局の管轄区域内にある場合にあっては、福岡財務支局）に備え置き、公衆の縦覧に供するものとする。

Article 24　The Competent Director-General of a Local Finance Bureau who has received a Written Notification of Business Commencement submitted by a Specific Purpose Company (in cases where the documents prescribed in Article 28, paragraph (1) have been sent pursuant to the provisions of that paragraph, the Director-General of a Local Finance Bureau or the Director-General of the Fukuoka Local Finance Branch Bureau who has received said documents sent thereto) shall keep and offer for public inspection the Specific Purpose Company registry related to said Specific Purpose Company at the Local Finance Bureau that has jurisdiction over the location of the principal business office of said Specific Purpose Company (in cases where said location is within the jurisdictional district of the Fukuoka Local Finance Branch Bureau, the Director-General of the Fukuoka Local Finance Branch Bureau).

第二十五条　法第八条第二項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 25　The particulars specified by Cabinet Office Ordinance as referred to in Article 8, paragraph (2) of the Act are as follows:

第二十六条　法第九条第一項に規定する内閣府令で定める期間（以下この条において「変更届出期間」という。）は、次の各号に掲げる日のいずれか早い日までの期間とする。

Article 26　(1)　The period specified by Cabinet Office Ordinance as referred to in Article 9, paragraph (1) of the Act (hereinafter referred to as the "Period for Notification of Change" in this Article) is the period until either of the days listed in the following items, which comes earlier:

２　前項の規定にかかわらず、次に掲げる要件の全てを満たす場合であって、資産流動化計画に当該資産流動化計画に記載し、又は記録すべき事項（第十八条第二号に掲げる事項に限る。）の内容が確定していない場合における当該内容を確定するための要件及び手続の記載又は記録があり、当該記載又は記録に従って資産流動化計画に記載し、又は記録すべき事項の内容を確定したことによる資産流動化計画の変更については、変更届出期間は、法第九条第一項に規定する届出に係る変更のあった日から一箇月を経過する日までの期間とする。

(2)　Notwithstanding the provisions of the preceding paragraph, in cases where all of the following requirements are satisfied, and where the procedure for determining the details of the particulars to be stated or recorded in an Asset Securitization Plan (limited to the particulars listed in Article 18, item (ii)) when such details have not yet been determined, is stated or recorded in said Asset Securitization Plan, the Period for Notification of Change that is applicable to a change to the Asset Securitization Plan made as a result of determining the details of the particulars to be stated or recorded in the Asset Securitization Plan in accordance with such statement or record of the procedure is the period until the day on which one month has elapsed from the day on which the change pertaining to the notification prescribed in Article 9, paragraph (1) of the Act was made:

第二十六条の二　法第九条第一項ただし書に規定する内閣府令で定めるものは、次に掲げる事項の変更とする。

Article 26-2　The changes specified by Cabinet Office Ordinance as referred to in the proviso to Article 9, paragraph (1) of the Act are changes to the following particulars:

第二十七条　特定目的会社は、法第九条第一項の規定による届出（法第四条第二項各号（第五号を除き、法第十一条第五項において準用する場合を含む。）に掲げる事項の変更に係るものに限る。）を行おうとするときは、別紙様式第九号により作成した法第九条第二項に規定する届出書（以下この条及び次条において「変更届出書」という。）に、その副本一通及び次の各号に掲げる場合に応じ当該各号に定める書類一部を添付して、管轄財務局長に提出しなければならない。

Article 27　(1)　When a Specific Purpose Company intends to make a notification under the provisions of Article 9, paragraph (1) of the Act (limited to the notification pertaining to a change to any of the particulars listed in the items of Article 4, paragraph (2) of the Act (excluding item (v), and including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act)), it must submit a written notification as prescribed in Article 9, paragraph (2) of the Act which has been prepared using Appended Form No. 9 (hereinafter referred to as a "Written Notification of Change" in this Article and the following Article) to the Competent Director-General of a Local Finance Bureau, with a duplicate of such written notification and one copy of each of the documents specified in the following items according to the cases listed in the respective items attached thereto:

２　管轄財務局長は、変更届出書を受理したときは、変更届出書の副本に受理印を押して受理番号を記入した上で、当該副本を届出者に還付しなければならない。

(2)　When the Competent Director-General of a Local Finance Bureau receives a Written Notification of Change, said director-genera must, after affixing a receipt stamp on the duplicate of the Written Notification of Change, and entering a receipt number therein, return said duplicate to the person who made the notification.

３　前項の場合（法第四条第二項第二号（法第十一条第五項において準用する場合を含む。）に規定する営業所の所在地の変更であって管轄財務局長の管轄区域外に特定目的会社の主たる営業所の所在地を変更する旨の届出があった場合を除く。）において、管轄財務局長は、当該届出に係る法第九条第五項第一号及び第二号に規定する事項を特定目的会社名簿に登載するものとする。

(3)　In the case referred to in the preceding paragraph (excluding cases where a notification has been made with regard to a change to the location of the business office prescribed in Article 4, paragraph (2), item (ii) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act) to the effect that the principal business office of the Specific Purpose Company is relocated outside the jurisdictional district of the Competent Director-General of a Local Finance Bureau), the Competent Director-General of a Local Finance Bureau shall register the particulars prescribed in Article 9, paragraph (5), items (i) and (ii) of the Act related to such notification in the Specific Purpose Company registry.

第二十八条　管轄財務局長は、法第九条第一項の規定による届出があった場合（法第四条第二項第二号（法第十一条第五項において準用する場合を含む。）に規定する営業所の所在地の変更であって管轄財務局長の管轄区域外に特定目的会社の主たる営業所の所在地を変更する旨の届出があった場合に限る。）は、変更届出書、特定目的会社名簿のうち当該特定目的会社に係る部分その他の書類を、当該届出に係る変更後の主たる営業所を管轄する財務局長（当該所在地が福岡財務支局の管轄区域内にある場合にあっては、福岡財務支局長。次項において同じ。）に送付するものとする。

Article 28　(1)　In cases where the notification under the provisions of Article 9, paragraph (1) of the Act has been made (limited to cases where notification has been made with regard to a change to the location of the business office as prescribed in Article 4, paragraph (2), item (ii) of the Act (including cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act) to the effect that the principal business office of the Specific Purpose Company is relocated outside the jurisdictional district of the Competent Director-General of a Local Finance Bureau), the Competent Director-General of a Local Finance Bureau shall send the Written Notification of Change, the part of the Specific Purpose Company registry which is related to said Specific Purpose Company, and other documents to the Director-General of a Local Finance Bureau who has jurisdiction over the location of the principal business office after such change pertaining to said notification (in cases where the new location is within the jurisdictional district of the Fukuoka Local Finance Branch Bureau, the Director-General of the Fukuoka Local Finance Branch Bureau; the same shall apply in the following paragraph).

２　前項の規定による送付を受けた財務局長は、当該届出に係る事項を特定目的会社名簿に登載するものとする。

(2)　The Director General of a Local Finance Bureau who has received the Written Notification of Change, said part of the Specific Purpose Company registry, and other documents that have been sent under the provisions of the preceding paragraph, shall register the particulars related to the notification in the Specific Purpose Company registry.

第二十九条　特定目的会社は、法第九条第一項の規定による届出（資産流動化計画の変更に係るものに限る。）を行おうとするときは、別紙様式第十号により作成した同条第二項に規定する届出書（以下この条において「資産流動化計画変更届出書」という。）に、その副本一通及び同条第三項各号に掲げる書類一部（変更後の資産流動化計画については、二部）を添付して、管轄財務局長に提出しなければならない。

Article 29　(1)　When a Specific Purpose Company intends to make a notification under the provisions of Article 9, paragraph (1) of the Act (limited to the notification related to a change to an Asset Securitization Plan), it must submit a written notification as prescribed in paragraph (2) of that Article which has been prepared using Appended Form No. 10 (hereinafter referred to as a "Written Notification of Change to an Asset Securitization Plan" in this Article) to the Competent Director-General of a Local Finance Bureau, with a duplicate of such written notification and one copy of each of the documents listed in the items of paragraph (3) of that Article (in the case of the changed Asset Securitization Plan, two copies) attached thereto.

２　前項の規定にかかわらず、特定目的会社が法第九条第四項において準用する法第四条第四項の規定により変更後の資産流動化計画を資産流動化計画変更届出書に添付する場合にあっては、当該資産流動化計画変更届出書に添付する変更後の資産流動化計画の部数は、一部とする。

(2)　Notwithstanding the provisions of the preceding paragraph, in cases where a Specific Purpose Company attaches the changed Asset Securitization Plan to a Written Notification of Change to an Asset Securitization Plan pursuant to the provisions of Article 4, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 9, paragraph (4) of the Act, such changed Asset Securitization Plan to be attached to the Written Notification of Change to an Asset Securitization Plan shall consist of one copy.

３　特定目的会社は、第十八条第一号に掲げる事項を変更した場合（資産流動化計画に特定資産（従たる特定資産を除く。以下この項において同じ。）として記載され、又は記録された資産以外の資産が、当該変更により新たに特定資産として記載され、又は記録される場合に限る。）は、新たな特定資産（当該変更により資産流動化計画に新たに特定資産として記載され、又は記録される資産をいう。以下この項において同じ。）に係る第七条第一項各号に掲げる契約の契約書の副本又は謄本並びに第八条第一項各号並びに第九条第一項第九号及び第十一号に掲げる書類を第一項の資産流動化計画変更届出書に添付しなければならない。ただし、新たな特定資産を譲り受けるために競争入札に参加する場合（当該競争入札に係る実施要項を記載した書面若しくはこれに準ずる書面（当該競争入札を実施する者が作成し、複数の者に交付したものに限る。）又はその写しを同項の資産流動化計画変更届出書に添付して提出する場合に限る。）にあっては、第七条第一項第一号に掲げる契約の契約書の副本又は謄本及び第八条第一項各号に掲げる書類の添付を省略することができる。

(3)　In cases where a Specific Purpose Company has made a change to the particulars set forth in Article 18, item (i) (limited to cases where assets other than the assets stated or recorded as Specified Assets (excluding Secondary Specified Assets; hereinafter the same shall apply in this paragraph) in the Asset Securitization Plan are newly stated or recorded as Specified Assets as a result of said change), it must attach, to the Written Notification of Change to an Asset Securitization Plan set forth in paragraph (1), a duplicate or transcript of a written copy of the contracts listed in the items of Article 7, paragraph (1) pertaining to the new Specified Assets (meaning the assets that are newly stated or recorded as Specified Assets in the Asset Securitization Plan as a result of said change; hereinafter the same shall apply in this paragraph) and the documents listed in the items of Article 8, paragraph (1) and Article 9, paragraph (1), items (ix) and (xi); provided, however, that in cases where a Specific Purpose Company participates in Competitive Bidding for the purpose of receiving a transfer of the new Specified Assets (limited to cases where it submits the Written Notification of Change to an Asset Securitization Plan set forth in paragraph (1) together with a document stating the instructions for the implementation of said Competitive Bidding or a document equivalent thereto (limited to such a document prepared by the person who implements said Competitive Bidding and delivered to more than one person), or a copy thereof), it may omit the attachment of the a duplicate or transcript of a written copy of the contracts listed in Article 7, paragraph (1), item (i) and the documents listed in the items of Article 8, paragraph (1).

４　第八条第二項及び第九条第二項の規定は、前項本文の場合について準用する。この場合において、第八条第二項中「業務開始届出又は新計画届出（法第十一条第一項の規定による届出をいう。以下同じ。）」とあり、及び第九条第二項中「業務開始届出又は新計画届出」とあるのは、「資産流動化計画変更届出書の提出」と読み替えるものとする。

(4)　The provisions of Article 8, paragraph (2) and Article 9, paragraph (2) shall apply mutatis mutandis to the cases referred to in the main clause of the preceding paragraph. In this case, the phrase "making a Notification of Business Commencement or Notification of New Plan (meaning the notification under the provisions of Article 11, paragraph (1) of the Act; the same shall apply hereinafter)" in Article 8, paragraph (2) and the phrase "making a Notification of Business Commencement or Notification of New Plan" in Article 9, paragraph (2) shall be deemed to be replaced with "submission of the Written Notification of Change to an Asset Securitization Plan."

５　第三項ただし書の規定により第七条第一項第一号に掲げる契約の契約書の副本若しくは謄本又は第八条第一項各号に掲げる書類の添付を省略して第一項の資産流動化計画変更届出書の提出を行った特定目的会社が第七条第一項第一号若しくは第八条第一項第二号に規定する契約を締結し、又は同項第一号に規定する信託を設定したときは、速やかに、これらの契約又は信託に係る契約書の副本又は謄本を管轄財務局長に提出しなければならない。なお、当該資産流動化計画変更届出書に係る変更後に資産対応証券の発行を行う場合にあっては、当該変更後最初に資産対応証券の募集等を行う日までに、これらの契約を締結し、又は信託を設定しなければならない。

(5)　When a Specific Purpose Company that had submitted the Written Notification of Change to an Asset Securitization Plan under paragraph (1) by omitting the attachment of the a duplicate or transcript of a written copy of the contracts listed Article 7, paragraph (1), item (i) and the documents listed in the items of Article 8, paragraph (1) pursuant to the provisions of the proviso to paragraph (3) has concluded a contract prescribed in Article 7, paragraph (1), item (i) or Article 8, paragraph (1), item (ii) or has created a trust prescribed in item (i) of that paragraph, it must promptly submit a duplicate or transcript of a written copy of said contract or the contract for said trust to the Competent Director-General of a Local Finance Bureau. In cases where such a Specific Purpose Company is to issue Asset-Backed Securities after making the change pertaining to said Written Notification of Change to an Asset Securitization Plan, it must conclude said contract or create said trust by the day on which the first Public Offering, etc. of the Asset-Backed Securities after such change is conducted.

６　特定目的会社は、第十八条第五号に掲げる事項を変更した場合は、当該変更のために新たに締結した第七条第一項第一号又は第二号に掲げる契約の契約書の副本又は謄本を第一項の資産流動化計画変更届出書に添付しなければならない。

(6)　In cases where a Specific Purpose Company has made a change to the particulars set forth in Article 18, item (v), it must attach, to the Written Notification of Change to an Asset Securitization Plan set forth in paragraph (1), a duplicate or transcript of a written copy of the contract listed in Article 7, paragraph (1), item (i) or item (ii) which has been newly concluded for such change.

７　特定目的会社は、第十八条第六号に掲げる事項を変更した場合（第三項本文に規定する場合において、当該事項を変更したときを除く。）は、当該変更のために新たに締結した第七条第一項第三号に掲げる契約の契約書の副本又は謄本を第一項の資産流動化計画変更届出書に添付しなければならない。

(7)　In cases where a Specific Purpose Company has made a change to the particulars set forth in Article 18, item (vi) (excluding such changes made in the cases referred to in the main clause of paragraph (3)), it must attach, to the Written Notification of Change to an Asset Securitization Plan set forth in paragraph (1), a duplicate or transcript of a written copy of the contract listed in Article 7, paragraph (1), item (iii) which has been newly concluded for such change.

８　特定目的会社は、第十八条第七号ハにおいて、同条第二号から第四号までに掲げる事項の内容が確定していない場合、当該内容を確定する際に締結した第七条第一項に掲げる契約の契約書の副本又は謄本を第一項の資産流動化計画変更届出書に添付しなければならない。

(8)　In the case referred to in Article 18, item (vii), sub-item (c), where the details of any of the particulars listed in items (ii) to (iv) inclusive of that Article have not yet been determined, the Specific Purpose Company must attach, to the Written Notification of Change to an Asset Securitization Plan set forth in paragraph (1), a duplicate or transcript of a written copy of the contract set forth in Article 7, paragraph (1) which has been concluded upon determining such details.

９　特定目的会社は、第十九条第二号に掲げる事項を変更した場合（第三項本文に規定する場合において、当該事項を変更したときを除く。）は、当該変更のために新たに締結した第八条第一項第一号に規定する信託に係る契約書又は同項第二号に規定する契約の契約書の副本又は謄本を第一項の資産流動化計画変更届出書に添付しなければならない。

(9)　In cases where a Specific Purpose Company has made a change to the particulars set forth in Article 19, item (ii) (excluding such changes made in the cases referred to in the main clause of paragraph (3)), it must attach, to the Written Notification of Change to an Asset Securitization Plan set forth in paragraph (1), the contract document for the trust set forth in Article 8, paragraph (1), item (i) or a duplicate or transcript of a written copy of the contract listed in item (ii) of that paragraph which has been newly concluded for such change.

１０　管轄財務局長は、資産流動化計画変更届出書を受理したときは、資産流動化計画変更届出書の副本及び変更後の資産流動化計画（変更後の資産流動化計画が第十条に定める電磁的記録をもって提出されたときは、当該電磁的記録に記録された事項を記載した書面）一部に受理印を押して受理番号を記入した上で、当該副本及び資産流動化計画を届出者に還付しなければならない。

(10)　When the Competent Director-General of a Local Finance Bureau receives a Written Notification of Change to an Asset Securitization Plan, said director-general must, after affixing a receipt stamp on a duplicate of the Written Notification of Change to an Asset Securitization Plan and one copy of the changed Asset Securitization Plan (in cases where the changed Asset Securitization Plan is submitted in the form of electronic or magnetic records as prescribed in Article 10, a document stating the particulars recorded in said electronic or magnetic records), and entering a receipt number therein, return said duplicate and the changed Asset Securitization Plan to the person who made the notification.

第三十条　法第九条第三項第二号に規定する内閣府令で定める書類は、次の各号に掲げる場合に応じ、当該各号に定める書類とする。

Article 30　The documents specified by Cabinet Office Ordinance as referred to in Article 9, paragraph (3), item (ii) of the Act are the documents specified in the following items for the categories of cases listed in the respective items:

第三十一条　法第十条第一項の規定による届出を行おうとする特定目的会社は、別紙様式第十一号により作成した届出書（以下「業務終了届出書」という。）に、その副本一通を添付して、管轄財務局長に提出しなければならない。

Article 31　(1)　A Specific Purpose Company which intends to make a notification under the provisions of Article 10, paragraph (1) of the Act must submit a written notification prepared using Appended Form No. 11 (hereinafter referred to as a "Written Notification of Termination of Business") to the Competent Director-General of a Local Finance Bureau, with a duplicate of such written notification attached thereto.

２　管轄財務局長は、業務終了届出書を受理したときは、業務終了届出書の副本に受理印を押して受理番号を記入した上で、当該副本を届出者に還付しなければならない。

(2)　When the Director-General of a Local Finance Bureau receives a Written Notification of Termination of Business, said director-general must, after affixing a receipt stamp on the duplicate of the Written Notification of Termination of Business, and entering a receipt number therein, return said duplicate to the person who made the notification.

第三十二条　新計画届出を行おうとする特定目的会社は、別紙様式第一号により作成した届出書（以下この条において「新計画届出書」という。）に、その副本一通、法第十一条第三項に規定する書類（法第百五十九条第一項の規定により社員総会の承認を受けた貸借対照表を含む。）一部、法第十一条第五項において準用する法第四条第三項第二号から第六号までに掲げる書類一部（資産流動化計画については、二部）及び前条第二項の規定により還付された業務終了届出書の副本を添付して、管轄財務局長に提出しなければならない。

Article 32　(1)　A Specific Purpose Company which intends to make a Notification of New Plan must submit a written notification prepared using Appended Form No. 1 (hereinafter referred to as a "Written Notification of New Plan" in this Article) to the Director-General of a Local Finance Bureau, with a duplicate of such written notification, one copy of each of the documents prescribed in Article 11, paragraph (3) of the Act (including the balance sheet approved at a general meeting of members pursuant to the provisions of Article 159, paragraph (1) of the Act), one copy of each of the documents listed in Article 4, paragraph (3), items (ii) to (vi) inclusive of the Act as applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act (in the case of an Asset Securitization Plan, two copies), and the duplicate of the Written Notification of Termination of Business which has been returned pursuant to the provisions of paragraph (2) of the preceding Article attached thereto.

２　前項の規定にかかわらず、特定目的会社が法第十一条第五項において準用する法第四条第四項の規定により資産流動化計画を新計画届出書に添付する場合にあっては、当該新計画届出書に添付する資産流動化計画の部数は、一部とする。

(2)　Notwithstanding the provisions of the preceding paragraph, in cases where a Specific Purpose Company attaches an Asset Securitization Plan to a Written Notification of New Plan pursuant to the provisions of Article 4, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act, such Asset Securitization Plan to be attached to the Written Notification of New Plan shall consist of one copy.

３　管轄財務局長は、新計画届出書を受理したときは、新計画届出書の副本及び資産流動化計画一部に受理印を押して受理番号を記入した上で、当該副本及び資産流動化計画を届出者に還付しなければならない。

(3)　When the Competent Director-General of a Local Finance Bureau receives a Written Notification of New Plan, said director-general must, after affixing a receipt stamp on a duplicate of the Written Notification of New Plan and one copy of the Asset Securitization Plan, and entering a receipt number therein, return said duplicate and the Asset Securitization Plan to the person who made the notification.

第三十三条　法第十二条第一項の規定による届出を行おうとする者は、別紙様式第十二号により作成した届出書に、資産流動化計画に基づく業務を結了する方法を記載した書類一部、第三十一条第二項の規定により還付された業務終了届出書の副本がある場合にはその副本及び次の各号に掲げる場合に応じ当該各号に定める書類一部を添付して、管轄財務局長に提出しなければならない。

Article 33　A person who intends to make a notification under the provisions of Article 12, paragraph (1) of the Act must submit a written notification prepared using Appended Form No. 12 to the Competent Director-General of a Local Finance Bureau, with one copy of a document stating the means of concluding the business based on the Asset Securitization Plan, a duplicate of the Written Notification of Termination of Business which has been returned pursuant to the provisions of Article 31, paragraph (2) if there is any such duplicate, and one copy of each of the documents specified in the following items for the categories of cases listed in the respective items attached thereto:

第三十四条　法第十六条第三項第四号に規定する内閣府令で定めるものは、次に掲げるものとする。

Article 34　The costs specified by Cabinet Office Ordinance as referred to in Article 16, paragraph (3), item (iv) of the Act are as follows:

第三十五条　法第十九条第二項に規定する内閣府令で定めるものは、次に掲げるものとする。

Article 35　The organizations specified by Cabinet Office Ordinance as referred to in Article 19, paragraph (2) of the Act are as follows:

第三十六条　法第九十七条第一項（法第百七十四条第三項において準用する場合を含む。）並びに法第二十五条第四項、第三十六条第十項、第四十二条第八項、第百十九条第二項、第百二十条第六項、第百三十八条第二項及び第百四十七条第二項において準用する会社法第八百四十七条第一項の内閣府令で定める方法は、次に掲げる事項を記載した書面の提出又は当該事項の電磁的方法（法第四十条第三項に規定する電磁的方法をいう。以下同じ。）による提供とする。

Article 36　The means specified by Cabinet Office Ordinance as referred to in Article 97, paragraph (1) of the Act (including cases where applied mutatis mutandis pursuant to Article 174, paragraph (3) of the Act) and in Article 847, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 25, paragraph (4), Article 36, paragraph (10), Article 42, paragraph (8), Article 119, paragraph (2), Article 120, paragraph (6), Article 138, paragraph (2) and Article 147, paragraph (2) of the Act, is the submission of a document stating the following particulars, or the provision of said particulars by Electromagnetic Means (meaning Electromagnetic Means as prescribed in Article 40, paragraph (3) of the Act; the same shall apply hereinafter):

第三十七条　法第二十五条第四項、第三十六条第十項、第四十二条第八項、第九十七条第二項（法第百七十四条第三項において準用する場合を含む。）、第百十九条第二項、第百二十条第六項、第百三十八条第二項及び第百四十七条第二項において準用する会社法第八百四十七条第四項の内閣府令で定める方法は、次に掲げる事項を記載した書面の提出又は当該事項の電磁的方法による提供とする。

Article 37　The means specified by Cabinet Office Ordinance as referred to in Article 847, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 25, paragraph (4), Article 36, paragraph (10), Article 42, paragraph (8), Article 97, paragraph (2) (including cases where applied mutatis mutandis pursuant to Article 174, paragraph (3) of the Act), Article 119, paragraph (2), Article 120, paragraph (6), Article 138, paragraph (2) and Article 147, paragraph (2) of the Act is the submission of a document stating the following particulars, or the provision of said particulars by Electromagnetic Means:

第三十八条　法第二十八条第一項第四号に規定する内閣府令で定める事項及び法第三十三条第三項において読み替えて準用する法第三十条第一項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 38　The particulars specified by Cabinet Office Ordinance as referred to in Article 28, paragraph (1), item (iv) of the Act and the particulars specified by Cabinet Office Ordinance as referred to in Article 30, paragraph (1) of the Act as applied mutatis mutandis by replacing the relevant terms and phrases pursuant to Article 33, paragraph (3) of the Act are as follows:

第三十九条　法第三十条第二項において準用する会社法第百三十三条第二項に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 39　The cases specified by Cabinet Office Ordinance as referred to in Article 133, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 30, paragraph (2) of the Act are as follows:

第四十条　法第三十一条第三項に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 40　The cases specified by Cabinet Office Ordinance as referred to in Article 31, paragraph (3) of the Act are as follows:

第四十一条　法第三十一条第九項において準用する会社法第百四十五条第三号に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 41　The cases where specified by Cabinet Office Ordinance as referred to in Article 145, item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 31, paragraph (9) of the Act are as follows:

第四十二条　法第三十三条第三項において準用する会社法第百三十三条第二項に規定する内閣府令で定める場合は、法第三十三条第一項の規定により特定出資の信託を受けた者が特定出資に信託が設定されたことを証する書面その他の資料を提供して請求をした場合とする。

Article 42　The cases specified by Cabinet Office Ordinance as referred to in Article 133, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 33, paragraph (3) of the Act are cases where a person who has accepted Specified Equity in a trust pursuant to the provisions of Article 33, paragraph (1) of the Act, makes a request by providing a document proving that a trust has been created with Specified Equity, or any other materials.

第四十三条　法第三十六条第五項において準用する会社法第二百三条第一項第四号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 43　The particulars specified by Cabinet Office Ordinance as referred to in Article 203, paragraph (1), item (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act are as follows:

第四十四条　法第三十六条第五項において準用する会社法第二百三条第四項又は法第四十条第四項若しくは第百二十二条第四項に規定する内閣府令で定める場合は、次に掲げる場合であって、特定目的会社が法第三十六条第五項において準用する会社法第二百三条第一項又は法第四十条第一項若しくは第百二十二条第一項の申込みをしようとする者に対して、これらの項の各号に掲げる事項を提供している場合とする。

Article 44　The cases specified by Cabinet Office Ordinance as referred to in Article 203, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act or in Article 40, paragraph (4) or Article 122, paragraph (4) of the Act are as follows, where a Specific Purpose Company has provided the persons who intend to file applications under Article 203, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act or under Article 40, paragraph (1) or Article 122, paragraph (1) of the Act with the particulars listed in the items of these paragraphs:

第四十五条　法第三十六条第五項において準用する会社法第二百十三条第一項第一号に規定する内閣府令で定めるものは、次に掲げる者とする。

Article 45　(1)　The persons specified by Cabinet Office Ordinance as referred to in Article 213, paragraph (1), item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act are as follows:

２　法第三十六条第五項において準用する会社法第二百十三条第一項第二号に規定する内閣府令で定めるものは、次に掲げるものとする。

(2)　The persons specified by Cabinet Office Ordinance as referred to in Article 213, paragraph (1), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act are as follows:

第四十五条の二　法第三十六条第五項において準用する会社法第二百十三条の三第一項に規定する内閣府令で定める者は、次に掲げる者とする。

Article 45-2　The persons specified by Cabinet Office Ordinance as referred to in Article 213-3 paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act are the following persons:

第四十五条の三　法第三十八条において準用する会社法第百八十二条の二第一項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 45-3　The particulars specified by Cabinet Office Ordinance as referred to in Article 182-2, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 38 of the Act are the following particulars:

第四十五条の四　法第三十八条において準用する会社法第百八十二条の六第一項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 45-4　The particulars specified by Cabinet Office Ordinance as referred to in Article 182-6, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 38 of the Act are the following particulars:

第四十六条　法第四十条第一項第五号に規定する内閣府令で定める事項のうち特定短期社債に係るもの及び法第百二十二条第一項第二十号に規定する内閣府令で定める事項は、第十五条第二号から第九号までに掲げる事項とする。

Article 46　(1)　The particulars specified by Cabinet Office Ordinance as referred to in Article 40, paragraph (1), item (v) of the Act pertaining to Specified Short-term Corporate Bonds, and the particulars specified by Cabinet Office Ordinance as referred to in Article 122, paragraph (1), item (xx) of the Act, are the particulars listed in Article 15, items (ii) to (ix) inclusive.

２　法第四十条第一項第五号に規定する内閣府令で定める事項のうち特定約束手形に係るもの及び法第百二十二条第一項第二十一号に規定する内閣府令で定める事項は、第十六条第二号から第八号までに掲げる事項とする。

(2)　The particulars specified by Cabinet Office Ordinance as referred to in Article 40, paragraph (1), item (v) of the Act pertaining to Specified Promissory Notes, and the particulars specified by Cabinet Office Ordinance as referred to in Article 122, paragraph (1), item (xxi) of the Act, are the particulars listed in Article 16, items (ii) to (viii) inclusive.

３　法第四十条第一項第六号及び第百二十二条第一項第二十二号に規定する内閣府令で定める事項は、第十七条第二号及び第三号に掲げる事項とする。

(3)　The particulars specified by Cabinet Office Ordinance as referred to in Article 40, paragraph (1), item (vi) and Article 122, paragraph (1), item (xxii) of the Act are the particulars listed in Article 17, items (ii) and (iii).

４　法第四十条第一項第十二号に規定する内閣府令で定める事項は、次に掲げる事項とする。

(4)　The particulars specified by Cabinet Office Ordinance as referred to in Article 40, paragraph (1), item (xii) of the Act are as follows:

第四十七条　削除

Article 47　Deleted

第四十八条　法第四十五条第三項において準用する会社法第百三十三条第二項に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 48　The cases specified by Cabinet Office Ordinance as referred to in Article 133, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 45, paragraph (3) of the Act are as follows:

第四十八条の二　法第五十条第一項において準用する会社法第百八十二条の二第一項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 48-2　The particulars specified by Cabinet Office Ordinance as referred to in Article 182-2 paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 50, paragraph (1) of the Act are the following particulars:

第四十八条の三　法第五十条第一項において準用する会社法第百八十二条の六第一項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 48-3　The particulars specified by Cabinet Office Ordinance as referred to in Article 182-6 paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 50, paragraph (1) of the Act are the following particulars:

第四十九条　法第五十条第三項において準用する会社法第二百三十四条第二項に規定する内閣府令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって同項に規定する優先出資の価格とする方法とする。

Article 49　The means specified by Cabinet Office Ordinance as referred to in Article 234, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 50, paragraph (3) of the Act are the means whereby the amount specified in the following items for the categories of cases listed in the respective items will be treated as the price of the Preferred Equity prescribed in Article 234, paragraph (2) of the Companies Act:

第五十条　法第六十条第三項第四号ロに規定する内閣府令で定める方法は、次に掲げる額のうちいずれか高い額をもって欠損の額とする方法とする。

Article 50　The means specified by Cabinet Office Ordinance as referred to in Article 60, paragraph (3), item (iv), sub-item (b) of the Act are the means whereby the higher of the following amounts will be treated as the amount of deficit:

第五十一条　法第六十八条第二項において準用する会社法第三百二十九条第三項の規定による補欠の役員の選任については、この条の定めるところによる。

Article 51　(1)　The appointment of substitute Officers under the provisions of Article 329, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 68, paragraph (2) of the Act will be as provided in this Article.

２　法第六十八条第二項において準用する会社法第三百二十九条第三項に規定する決議により補欠の役員を選任する場合には、次に掲げる事項も併せて決定しなければならない。

(2)　In cases of appointing substitute Officers by a resolution as prescribed in Article 329, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 68, paragraph (2) of the Act, the following particulars must be decided as well:

３　補欠の役員の選任に係る決議が効力を有する期間は、定款に別段の定めがある場合を除き、当該決議後最初に開催する定時社員総会の開始の時までとする。ただし、社員総会の決議によってその期間を短縮することを妨げない。

(3)　The period during which the resolution related to the appointment of substitute Officers is effective, unless otherwise provided for in the articles of incorporation, will be until the time of the commencement of the first annual general meeting of members held after such resolution; provided, however, that the foregoing sentence shall not preclude the resolution of an annual general meeting of members from shortening such period.

第五十二条　法第七十七条第二項において準用する会社法第三百四十二条第五項の規定により内閣府令で定めるべき事項は、この条の定めるところによる。

Article 52　(1)　The particulars specified by Cabinet Office Ordinance as referred to in Article 342, paragraph (5) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (2) of the Act are as provided in this Article.

２　法第七十七条第二項において準用する会社法第三百四十二条第一項の規定による請求があった場合には、取締役（社員総会の議長が存する場合にあっては議長、取締役及び議長が存しない場合にあっては当該請求をした社員）は、同項の社員総会における取締役の選任の決議に先立ち、同条第三項から第五項までに規定するところにより取締役を選任することを明らかにしなければならない。

(2)　In cases where a request is made under the provisions of Article 342, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (2) of the Act, the directors (if there is a chairperson of a general meeting of members, the chairperson, and if there is no director or chairperson, the member who has made said request) must, prior to a resolution for the appointment of a director to be made at the general meeting of members under Article 342, paragraph (1) of the Companies Act, clearly state that a director is to be appointed as provided in paragraphs (3) to (5) of that Article.

３　法第七十七条第二項において準用する会社法第三百四十二条第四項の場合において、投票の同数を得た者が二人以上存することにより同条第一項の社員総会において選任する取締役の数の取締役について投票の最多数を得た者から順次取締役に選任されたものとすることができないときは、当該社員総会において選任する取締役の数以下の数であって投票の最多数を得た者から順次取締役に選任されたものとすることができる数の範囲内で、投票の最多数を得た者から順次取締役に選任されたものとする。

(3)　In the case set forth in Article 342, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (2) of the Act, when two or more candidates have obtained the same number of votes and therefore it is impossible to elect directors in the order of votes obtained by the respective candidates in the process of electing a certain number of directors at a general meeting of members under Article 342, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 77, paragraph (2) of the Act, the directors will be elected in the order of votes obtained by the respective candidates, up to the number of directors not exceeding the number of directors to be elected at said general meeting of members, from among whom directors can be elected in the order of votes obtained by the respective candidates.

４　前項に規定する場合において、法第七十七条第二項において読み替えて準用する会社法第三百四十二条第一項の社員総会において選任する取締役の数から前項の規定により取締役に選任されたものとされた者の数を減じて得た数の取締役は、同条第三項及び第四項に規定するところによらないで、社員総会の決議により選任する。

(4)　In the case prescribed in the preceding paragraph, the number of directors, as calculated by deducting the number of candidates elected as directors under the provisions of the preceding paragraph from the number of directors to be elected at a general meeting of members under Article 342, paragraph (1) of the Companies Act as applied mutatis mutandis by replacing the relevant terms and phrases pursuant to Article 77, paragraph (2) of the Act, will be elected by a resolution of the general meeting of members, notwithstanding the provisions of Article 342, paragraphs (3) and (4) of the Companies Act.

第五十三条　法第八十六条第一項の規定により作成すべき会計参与報告は、次に掲げる事項を内容とするものでなければならない。

Article 53　The accounting advisor's report to be prepared pursuant to the provisions of Article 86, paragraph (1) of the Act must contain the following particulars:

第五十四条　会計参与が各事業年度に係る計算書類及びその附属明細書並びに会計参与報告を備え置く場所（以下この条において「会計参与報告等備置場所」という。）を定める場合には、この条の定めるところによる。

Article 54　(1)　In cases where an accounting advisor(s) specifies the place where the Financial Statements pertaining to each business year and the attached detailed statements thereof as well as the accounting advisor's report are to be kept (hereinafter referred to as the "Place for Keeping Accounting Advisor's Reports, etc." in this Article), the provisions of this Article shall apply.

２　会計参与は、当該会計参与である公認会計士若しくは監査法人又は税理士若しくは税理士法人の事務所（会計参与が税理士法（昭和二十六年法律第二百三十七号）第二条第三項の規定により税理士又は税理士法人の補助者として当該税理士の税理士事務所に勤務し、又は当該税理士法人に所属し、同項に規定する業務に従事する者であるときは、その勤務する税理士事務所又は当該税理士法人の事務所）の場所の中から会計参与報告等備置場所を定めなければならない。

(2)　An accounting advisor(s) must choose the Place for Keeping Accounting Advisor's Reports, etc. from among the places at the office of the certified public accountant or auditing firm, or certified tax accountant or tax accountant corporation, who is said accounting advisor(s) (in cases where the accounting advisor(s) is a person who works at said certified tax accountant's office or belongs to said tax accountant corporation as an assistant for the certified tax accountant or tax accountant corporation and engages in the business prescribed in Article 2, paragraph (3) of the Certified Public Tax Accountant Act (Act No. 237 of 1951) pursuant to the provisions of that paragraph, the certified tax accountant's office at which the accounting advisor(s) works or the office of said tax accountant corporation).

３　会計参与は、会計参与報告等備置場所として会計参与設置会社の本店又は支店と異なる場所を定めなければならない。

(3)　Accounting advisor(s) must specify a place other than the head office or branch office of the Company with Accounting Advisors as the Place for Keeping the Accounting Advisor's Report, etc.

４　会計参与は、会計参与報告等備置場所を定めた場合には、遅滞なく、会計参与設置会社に対して、会計参与報告等備置場所を通知しなければならない。

(4)　In cases where an accounting advisor(s) has specified the Place for Keeping Accounting Advisor's Reports, etc., said advisor must notify the Company with Accounting Advisors of such Place for Keeping Accounting Advisor's Reports, etc. without delay.

第五十五条　法第八十六条第二項において準用する会社法第三百七十八条第二項に規定する内閣府令で定める場合とは、会計参与である公認会計士若しくは監査法人又は税理士若しくは税理士法人の業務時間外である場合とする。

Article 55　The cases specified by Cabinet Office Ordinance as referred to in Article 378, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 86, paragraph (2) of the Act are cases where a request is made outside the business hours of the certified public accountant or auditing firm, or certified tax accountant or tax accountant corporation, who is an accounting advisor(s).

第五十六条　法第百八条第四項に規定する内閣府令で定める方法は、次に掲げる額のうちいずれか高い額をもって損失の額とする方法とする。

Article 56　The means specified by Cabinet Office Ordinance as referred to in Article 108, paragraph (4) of the Act are the means whereby the higher of the following amounts are treated as the amount of loss:

第五十七条　法第百九条第四項に規定する内閣府令で定める方法は、次に掲げる額のうちいずれか高い額をもって損失の額とする方法とする。

Article 57　The means specified by Cabinet Office Ordinance as referred to in Article 109, paragraph (4) of the Act are the means whereby the higher of the following amounts are treated as the amount of loss:

第五十八条　法第百十条第一項第四号に規定する内閣府令で定める事項は、各優先資本金の額の減少の対象となる優先出資の種類（法第二百六条の規定に基づき種類を異にする優先出資を発行する場合に限る。）とする。

Article 58　The particulars specified by Cabinet Office Ordinance as referred to in Article 110, paragraph (1), item (iv) of the Act are the class of Preferred Equity subject to the reduction in each Amount of Preferred Capital (limited to cases where different classes of Preferred Equity are issued under the provisions of Article 206 of the Act).

第五十九条　法第百十一条第二項第二号に規定する内閣府令で定めるものは、同項の規定による公告の日又は同項の規定による催告の日のいずれか早い日における次の各号に掲げる場合の区分に応じ、当該各号に定めるものとする。

Article 59　The particulars specified by Cabinet Office Ordinance as referred to in Article 111, paragraph (2), item (ii) of the Act are those specified in the following items for the categories of cases listed in the respective items as of the date of public notice under the provisions of that paragraph or the date of notice under the provisions of that paragraph; whichever comes earlier:

第六十条　法第百十七条に規定する内閣府令で定めるものは、次に掲げる者とする。

Article 60　The person specified by Cabinet Office Ordinance as referred to in Article 117 of the Act is as follows:

第六十一条　法第百十七条第一号に規定する内閣府令で定めるものは、次に掲げる者とする。

Article 61　(1)　The person specified by Cabinet Office Ordinance as referred to in Article 117, item (i) of the Act is as follows:

２　法第百十七条第二号に規定する内閣府令で定めるものは、決定に係る案を提案した取締役とする。

(2)　The person specified by Cabinet Office Ordinance as referred to in Article 117, item (ii) of the Act is the director(s) who has submitted a proposal pertaining to said decision.

第六十二条　法第百二十条第四項に規定する内閣府令で定める者は、次に掲げる者とする。

Article 62　The person specified by Cabinet Office Ordinance as referred to in Article 120, paragraph (4) of the Act is as follows:

第六十三条　法第百二十二条第一項第二十三号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 63　The particulars specified by Cabinet Office Ordinance as referred to in Article 122, paragraph (1), item (xxiii) of the Act are as follows:

第六十四条　法第百二十五条において準用する会社法第六百八十一条第一号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 64　The particulars specified by Cabinet Office Ordinance as referred to in Article 681, item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 125 of the Act are as follows:

第六十五条　法第百二十五条において準用する会社法第六百八十一条第七号に規定する内閣府令で定める事項は、特定社債権者が募集特定社債と引換えにする金銭の払込みをする債務と特定目的会社に対する債権とを相殺したときの、その債権の額及び相殺をした日とする。

Article 65　The particulars specified by Cabinet Office Ordinance as referred to in Article 681, item (vii) of the Companies Act as applied mutatis mutandis pursuant to Article 125 of the Act are, when a Specified Corporate Bond holder sets off obligation to pay money in exchange for Specified Corporate Bonds for Subscription against a claim against the Specific Purpose Company, the amount of such claim and the day on which the set off was made.

第六十六条　法第百二十五条において準用する会社法第六百八十四条第二項に規定する内閣府令で定める者は、特定社債権者その他の特定社債発行会社（法第百二十七条第六項に規定する特定社債発行会社をいう。以下同じ。）の債権者及び社員とする。

Article 66　The persons specified by Cabinet Office Ordinance as referred to in Article 684, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 125 of the Act are Specified Corporate Bond holders and other creditors and members of a Specified Corporate Bond-issuing Company (meaning the Specified Corporate Bond-issuing Company prescribed in Article 127, paragraph (6) of the Act; the same shall apply hereinafter).

第六十七条　法第百二十五条において準用する会社法第六百九十一条第二項に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 67　(1)　The cases specified by Cabinet Office Ordinance as referred to in Article 691, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 125 of the Act are as follows:

２　前項の規定にかかわらず、特定社債取得者が取得した特定社債が特定社債券を発行する定めがあるものである場合には、法第百二十五条において準用する会社法第六百九十一条第二項に規定する内閣府令で定める場合は、特定社債取得者が特定社債券を提示して請求をした場合とする。

(2)　Notwithstanding the provisions of the preceding paragraph, in cases where the Specified Corporate Bonds acquired by the Acquirer of Specified Corporate Bonds are subject to the provisions under which the Specified Corporate Bond Certificates are issued, the cases specified by Cabinet Office Ordinance as referred to in Article 691, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 125 of the Act are the cases where the Acquirer of Specified Corporate Bonds has made the request by presenting a Specified Corporate Bond Certificate.

第六十八条　法第百二十七条第八項において準用する会社法第七百三条第三号に規定する内閣府令で定める者は、次に掲げる者とする。

Article 68　The persons specified by Cabinet Office Ordinance as referred to in Article 703, item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 127, paragraph (8) of the Act are as follows:

第六十九条　法第百二十七条第八項において準用する会社法第七百十条第二項第二号（法第百二十七条第八項において準用する会社法第七百十二条において準用する場合を含む。）に規定する内閣府令で定める特別の関係は、次に掲げる関係とする。

Article 69　(1)　The special relationship specified by Cabinet Office Ordinance as referred to in Article 710, paragraph (2), item (ii) of the Companies Act (including cases where applied mutatis mutandis pursuant to Article 712 of the Companies Act as applied mutatis mutandis pursuant to Article 127, paragraph (8) of the Act) as applied mutatis mutandis pursuant to Article 127, paragraph (8) of the Act is as follows:

２　支配社員とその被支配法人が合わせて他の法人の総社員又は総株主の議決権の百分の五十を超える議決権を有する場合には、当該他の法人も、当該支配社員の被支配法人とみなして前項の規定を適用する。

(2)　In cases where the Controlling Member and its Controlled Corporation jointly hold voting rights exceeding 50 percent of the voting rights of all the members or all the shareholders of another corporation, said other corporation is deemed to be the Controlled Corporation of said Controlling Member and the provisions of the preceding paragraph shall apply.

第七十条　法第百二十九条第二項において準用する会社法第七百十九条第四号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 70　The particulars specified by Cabinet Office Ordinance as referred to in Article 719, item (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act are as follows:

第七十一条　特定社債権者集会参考書類には、次に掲げる事項を記載しなければならない。

Article 71　(1)　The following particulars must be stated in the Reference Documents for a Specified Corporate Bond Holders Meeting:

２　特定社債権者集会参考書類には、前項に定めるもののほか、特定社債権者の議決権の行使について参考となると認める事項を記載することができる。

(2)　In addition to what is provided for in the preceding paragraph, the particulars found to serve as a reference with regard to the exercise of voting rights by Specified Corporate Bond holders may be stated in the Reference Documents for a Specified Corporate Bond Holders Meeting.

３　同一の特定社債権者集会に関して特定社債権者に対して提供する特定社債権者集会参考書類に記載すべき事項のうち、他の書面に記載している事項又は電磁的方法により提供している事項がある場合には、これらの事項は、特定社債権者集会参考書類に記載することを要しない。

(3)　In cases where some of the particulars to be stated in the Reference Documents for a Specified Corporate Bond Holders Meeting which are to be provided to Specified Corporate Bond holders in relation to a single Specified Corporate Bond holders meeting are stated in other documents or are provided by Electromagnetic Means, such particulars shall not be required to be stated in the Reference Documents for a Specified Corporate Bond Holders Meeting.

４　同一の特定社債権者集会に関して特定社債権者に対して提供する招集通知（法第百二十九条第二項において準用する会社法第七百二十条第一項又は第二項の規定による通知をいう。以下この項及び次条において同じ。）の内容とすべき事項のうち、特定社債権者集会参考書類に記載している事項がある場合には、当該事項は招集通知の内容とすることを要しない。

(4)　In cases where some of the particulars to be included in the contents of the Notice of Calling (meaning the notice under the provisions of Article 720, paragraph (1) or paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act; hereinafter the same shall apply in this paragraph and the following Article) which is to be provided to Specified Corporate Bond holders in relation to a single Specified Corporate Bond Holders Meeting are stated in the Reference Documents for a Specified Corporate Bond Holders Meeting, such particulars shall not be required to be included in the contents of the Notice of Calling.

第七十二条　法第百二十九条第二項において準用する会社法第七百二十一条第一項の規定により交付すべき議決権行使書面に記載すべき事項又は法第百二十九条第二項において準用する会社法第七百二十二条第一項若しくは第二項の規定により電磁的方法により提供すべき議決権行使書面に記載すべき事項は、次に掲げる事項とする。

Article 72　(1)　The particulars to be stated in the Voting Forms which are to be delivered pursuant to the provisions of Article 721, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act, or the particulars to be stated in the Voting Forms which are to be provided by Electromagnetic Means pursuant to the provisions of Article 722, paragraph (1) or paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act are as follows:

２　第七十条第五号ロに掲げる事項を定めた場合には、招集者は、法第百二十九条第二項において準用する会社法第七百二十条第二項の承諾をした特定社債権者の請求があった時に、当該特定社債権者に対して、法第百二十九条第二項において準用する会社法第七百二十一条第一項の規定による議決権行使書面の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をしなければならない。

(2)　In cases where the particulars listed in Article 70, item (v), sub-item (b) are provided for, a Convener must, when requested to do so by the Specified Corporate Bond holders who have given the consent under Article 720, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act, deliver Voting Forms under the provisions of Article 721, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act (including the provision of Voting Forms by Electromagnetic Means under the provisions of Article 721, paragraph (2) of the Companies Act made in lieu of the delivery thereof) to such Specified Corporate Bond holders.

３　同一の特定社債権者集会に関して特定社債権者に対して提供する議決権行使書面に記載すべき事項（第一項第二号から第四号までに掲げる事項に限る。）のうち、招集通知の内容としている事項がある場合には、当該事項は、特定社債権者に対して提供する議決権行使書面に記載することを要しない。

(3)　In cases where some of the particulars (limited to the particulars listed in paragraph (1), items (ii) to (iv) inclusive) to be stated in the Voting Forms which are to be provided to Specified Corporate Bond holders in relation to a single Specified Corporate Bond holders meeting are included in the contents of the Notice of Calling, such particulars shall not be required to be stated in the Voting Form which is to be provided to Specified Corporate Bond holders.

４　同一の特定社債権者集会に関して特定社債権者に対して提供する招集通知の内容とすべき事項のうち、議決権行使書面に記載している事項がある場合には、当該事項は、特定社債権者に対して提供する招集通知の内容とすることを要しない。

(4)　In cases where some of the particulars to be included in the contents of the Notice of Calling which is to be provided to Specified Corporate Bond holders in relation to a single Specified Corporate Bond holders meeting are stated in the Voting Form, such particulars shall not be required to be included in the contents of the Notice of Calling which is to be provided to the Specified Corporate Bond holders.

第七十三条　法第百二十九条第二項において準用する会社法第七百二十六条第二項に規定する内閣府令で定める時は、第七十条第二号の行使の期限とする。

Article 73　The time specified by Cabinet Office Ordinance as referred to in Article 726, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act is the time limit for exercising voting rights provided in Article 70, item (ii).

第七十四条　法第百二十九条第二項において準用する会社法第七百二十七条第一項に規定する内閣府令で定める時は、第七十条第五号イの行使の期限とする。

Article 74　The time specified by Cabinet Office Ordinance as referred to in Article 727, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act is the time limit for exercising voting rights provided in Article 70, item (v), sub-item (a).

第七十五条　法第百二十九条第二項において準用する会社法第七百三十一条第一項の規定による特定社債権者集会の議事録の作成については、この条の定めるところによる。

Article 75　(1)　The preparation of minutes of a Specified Corporate Bond holders meeting under the provisions of Article 731, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act is as provided in this Article.

２　特定社債権者集会の議事録は、書面又は電磁的記録（法第四条第四項に規定する電磁的記録をいう。以下同じ。）をもって作成しなければならない。

(2)　Paper documents or electronic or magnetic records (meaning the electronic or magnetic records prescribed in Article 4, paragraph (4) of the Act) must be used to prepare the minutes of Specified Corporate Bond holders meetings.

３　特定社債権者集会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)　The minutes of a Specified Corporate Bond holders meeting must contain the following particulars:

第七十六条　削除

Article 76　Deleted

第七十七条　法第百四十八条第一号ハに規定する内閣府令で定める要件は、資産流動化計画において、特定短期社債の発行期間中に取得する特定資産（従たる特定資産を除く。以下この条において同じ。）の内容（取得する特定資産を一定の条件に基づき抽出する場合は、その抽出条件）及び取得時期（取得を一定の事由の発生に係らしめる場合は、その事由）が具体的に定められていることとする。

Article 77　The requirements specified by Cabinet Office Ordinance as referred to in Article 148, item (i), sub-item (c) of the Act are that the details of the Specified Assets (excluding Secondary Specified Assets; hereinafter the same shall apply in this Article) to be acquired during the period of issuance of Specified Short-term Corporate Bonds (in cases where the Specified Assets to be acquired are subject to sampling under certain conditions, such conditions for sampling) and the time of the acquisition thereof (in cases where the acquisition is subject to the occurrence of a certain event, such event) are specifically provided for in the Asset Securitization Plan.

第七十八条　法第百五十一条第二項第一号に規定する内閣府令で定めるものは、第十八条第一号、第五号及び第六号に掲げる事項（第五号に掲げる事項については、開発により特定資産を取得する場合及び第十八条第七号ロの場合であって、取得する特定資産を一定の条件に基づき抽出する場合を除く。）とする。

Article 78　(1)　The particulars specified by Cabinet Office Ordinance as referred to in Article 151, paragraph (2), item (i) of the Act are the particulars listed in Article 18, items (i), (v) and (vi) (with regard to the particulars set forth in item (v), excluding the cases of acquiring the Specified Assets through a development and the case set forth in Article 18, item (vii), sub-item (b), where the Specified Assets to be acquired are subject to sampling under certain conditions).

２　法第百五十一条第二項第二号に規定する内閣府令で定めるものは、法第五条第一項第二号ニ（１）に掲げる事項、第十三条第一号から第四号まで及び第九号に掲げる事項、第十四条第一号から第三号、第十二号及び第十三号イに掲げる事項、第十五条第一号から第三号までに掲げる事項、第十六条第一号から第三号までに掲げる事項、第十七条第一号及び第二号に掲げる事項、第十九条第一号から第四号までに掲げる事項並びに第二十条第一号に掲げる事項とする。

(2)　The particulars specified by Cabinet Office Ordinance as referred to in Article 151, paragraph (2), item (ii) of the Act are the particulars listed in Article 5, paragraph (1), item (ii), sub-item (d), 1. of the Act, the particulars listed in Article 13, items (i) to (iv) inclusive and item (ix), the particulars listed in Article 14, items (i) to (iii) inclusive, item (xii), and item (xiii), sub-item (a), the particulars listed in Article 15, items (i) to (iii) inclusive, the particulars listed in Article 16, items (i) to (iii) inclusive, the particulars listed in Article 17, items (i) and (ii), the particulars listed in Article 19, items (i) to (iv) inclusive, and the particulars listed in Article 20, item (i).

第七十九条　法第百五十一条第三項第一号に規定する内閣府令で定める軽微な内容は、次に掲げるものとする。

Article 79　(1)　The details of changes specified by Cabinet Office Ordinance as a minor change as referred to in Article 151, paragraph (3), item (i) of the Act are as follows:

２　法第百五十一条第三項第三号に規定する内閣府令で定める場合は、次に掲げる場合とする。

(2)　The cases specified by Cabinet Office Ordinance as referred to in Article 151, paragraph (3), item (iii) of the Act are as follows:

第八十条　法第百五十五条第二項に規定する内閣府令で定める措置は、次に掲げる区分に応じ、当該各号に掲げるものとする。

Article 80　The measures specified by Cabinet Office Ordinance as referred to in Article 155, paragraph (2) of the Act are those listed in the following items for the categories listed in the respective items:

第八十一条　法第百五十八条第二号に規定する内閣府令で定める方法は、算定基準日（同条本文に規定する取得に係る契約を締結した日（当該契約により当該契約を締結した日と異なる時（当該契約を締結した日後から当該取得の効力が生ずる時の直前までの間の時に限る。）を定めた場合にあっては、当該時）をいう。）における法第百十四条第一号に掲げる額から同条第二号に掲げる額を減じて得た額をもって特定目的会社の純資産額とする方法とする。

Article 81　The means specified by Cabinet Office Ordinance as referred to in Article 158, item (ii) of the Act are the means whereby the amount obtained by deducting the amount set forth in Article 114, item (ii) of the Act from the amount set forth in item (i) of that Article as of the base date for calculation (meaning the day on which the contract for the acquisition prescribed in the main clause of Article 158 of the Act is concluded (in cases where another day that is different from such day of concluding said contract is specified by said contract (limited to any day falling upon the period after the day on which said contract is concluded until immediately before said acquisition becomes effective), such other day)) are treated as the amount of net assets of the Specific Purpose Company.

第八十二条　法第百七十八条第四項において準用する会社法第五百五条第三項第一号に規定する内閣府令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する残余財産の価格とする方法とする。

Article 82　(1)　The means specified by Cabinet Office Ordinance as referred to in Article 505, paragraph (3), item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 178, paragraph (4) of the Act are the means whereby the higher of the following amounts are treated as the price of the residual assets prescribed in that item:

２　法第百七十八条第四項において準用する会社法第五百六条の規定により同法第五百五条第三項後段の例によることとされる場合における前項第一号の規定の適用については、同号中「法第百七十八条第四項において準用する会社法第五百五条第一号の期間の末日」とあるのは、「残余財産の分配をする日」とする。

(2)　With regard to the application of the provisions of item (i) of the preceding paragraph in cases where the second sentence of Article 505, paragraph (3) of the Companies Act applies pursuant to the provisions of Article 506 of the Companies Act as applied mutatis mutandis pursuant to Article 178, paragraph (4) of the Act, the phrase "the last day of the period set forth in Article 505, paragraph (1), item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 178, paragraph (4) of the Act" in item (i) of the preceding paragraph will be deemed to be replaced with "the day on which the residual assets are distributed."

第八十三条　法第百八十条第四項において準用する会社法第五百四十八条第一項第四号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 83　The particulars specified by Cabinet Office Ordinance as referred to in Article 548, paragraph (1), item (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 180, paragraph (4) of the Act are as follows:

第八十四条　債権者集会参考書類には、次に掲げる事項を記載しなければならない。

Article 84　(1)　The following particulars must be stated in the Reference Documents for a Creditors Meeting:

２　債権者集会参考書類には、前項に定めるもののほか、協定債権者の議決権の行使について参考となると認める事項を記載することができる。

(2)　In addition to what is provided for in the preceding paragraph, the particulars found to serve as a reference with regard to the exercise of voting rights by agreement claim creditors may be stated in the Reference Documents for a Creditors Meeting.

３　同一の債権者集会に関して協定債権者に対して提供する債権者集会参考書類に記載すべき事項（第一項第二号に掲げる事項に限る。）のうち、他の書面に記載している事項又は電磁的方法により提供している事項がある場合には、これらの事項は、債権者集会参考書類に記載することを要しない。

(3)　In cases where some of the particulars to be stated in the Reference Documents for a Creditors Meeting (limited to the particulars set forth in paragraph (1), item (ii)) which are to be provided to agreement claim creditors in relation to a single Creditors Meeting are stated in other documents or provided by Electromagnetic Means, such particulars shall not be required to be stated in the Reference Document for a Creditors Meeting.

４　同一の債権者集会に関して協定債権者に対して提供する招集通知（法第百八十条第四項において準用する会社法第五百四十九条第一項又は第二項の規定による通知をいう。以下この項及び次条において同じ。）の内容とすべき事項のうち、債権者集会参考書類に記載している事項がある場合には、当該事項は、招集通知の内容とすることを要しない。

(4)　In cases where some of the particulars to be included in the contents of the Notice of Calling (meaning the notice under Article 549, paragraph (1) or paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 180, paragraph (4) of the Act; hereinafter the same shall apply in this paragraph and the following Article) which are to be provided to agreement claim creditors in relation to a single Creditors Meeting are stated in the Reference Documents for a Creditors Meeting, such particulars shall not be required to be included in the contents of the Notice of Calling.

第八十五条　法第百八十条第四項において準用する会社法第五百五十条第一項の規定により交付すべき議決権行使書面に記載すべき事項又は法第百八十条第四項において準用する会社法第五百五十一条第一項若しくは第二項の規定により電磁的方法により提供すべき議決権行使書面に記載すべき事項は、次に掲げる事項とする。

Article 85　(1)　The particulars to be stated in the Voting Forms which are to be delivered pursuant to the provisions of Article 550, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 180, paragraph (4) of the Act, or the particulars to be stated in the Voting Forms which are to be provided by Electromagnetic Means pursuant to the provisions of Article 551, paragraph (1) or paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 180, paragraph (4) of the Act are as follows:

２　第八十三条第五号ロに掲げる事項を定めた場合には、招集者は、法第百八十条第四項において準用する会社法第五百四十九条第二項の承諾をした協定債権者の請求があった時に、当該協定債権者に対して、法第百八十条第四項において準用する会社法第五百五十条第一項の規定による議決権行使書面の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をしなければならない。

(2)　In cases where the particulars listed in Article 83, item (v), sub-item (b) are provided for, a Convener must, when requested to do so by the agreement claim creditor who has given the consent under Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 180, paragraph (4) of the Act, deliver Voting Forms under the provisions of Article 550, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 180, paragraph (4) of the Act (including the provision of Voting Forms by Electromagnetic Means under the provisions of Article 550, paragraph (2) of the Companies Act made in lieu of the delivery thereof) to such agreement claim creditor.

３　同一の債権者集会に関して協定債権者に対して提供する招集通知の内容とすべき事項のうち、議決権行使書面に記載している事項がある場合には、当該事項は、招集通知の内容とすることを要しない。

(3)　In cases where some of the particulars to be included in the contents of the Notice of Calling which is to be provided to agreement claim creditors in relation to a single Creditors Meeting are stated in the Voting Form, such particulars shall not be required to be included in the contents of the Notice of Calling.

４　同一の債権者集会に関して協定債権者に対して提供する議決権行使書面に記載すべき事項（第一項第二号から第四号までに掲げる事項に限る。）のうち、招集通知の内容としている事項がある場合には、当該事項は、議決権行使書面に記載することを要しない。

(4)　In cases where some of the particulars (limited to the particulars listed in paragraph (1), items (ii) to (iv) inclusive) to be stated in the Voting Forms which are to be provided to agreement claim creditors in relation to a single Creditors Meeting are included in the contents of the Notice of Calling, such particulars shall not be required to be stated in the Voting Form.

第八十六条　法第百八十条第四項において準用する会社法第五百五十六条第二項に規定する内閣府令で定める時は、第八十三条第二号の行使の期限とする。

Article 86　The time specified by Cabinet Office Ordinance as referred to in Article 556, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 180, paragraph (4) of the Act is the time limit for exercising voting rights provided in Article 83, item (ii).

第八十七条　法第百八十条第四項において準用する会社法第五百五十七条第一項に規定する内閣府令で定める時は、第八十三条第五号イの行使の期限とする。

Article 87　The time specified by Cabinet Office Ordinance as referred to in Article 557, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 180, paragraph (4) of the Act is the time limit for exercising voting rights provided in Article 83, item (v), sub-item (a).

第八十八条　法第百八十条第四項において準用する会社法第五百六十一条の規定による債権者集会の議事録の作成については、この条の定めるところによる。

Article 88　(1)　The preparation of the minutes of a Creditors Meeting under the provisions of Article 561 of the Companies Act as applied mutatis mutandis pursuant to Article 180, paragraph (4) of the Act is as provided in this Article.

２　債権者集会の議事録は、書面又は電磁的記録をもって作成しなければならない。

(2)　Paper documents or electronic or magnetic records must be used to prepare the minutes of Creditors Meetings.

３　債権者集会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)　The minutes of a Creditors Meeting must contain the following particulars:

第八十九条　削除

Article 89　Deleted

第九十条　法第二百条第二項第四号に規定する内閣府令で定める資産は、次に掲げる資産とする。

Article 90　The assets specified by Cabinet Office Ordinance as referred to in Article 200, paragraph (2), item (iv) of the Act are as follows:

第九十一条　法第二百五条第一号ハに規定する内閣府令で定める要件は、資産流動化計画において、特定約束手形の発行期間中に取得する特定資産（従たる特定資産を除く。以下この条において同じ。）の内容（取得する特定資産を一定の条件に基づき抽出する場合は、その抽出条件）及び取得時期（取得を一定の事由の発生に係らしめる場合は、その事由）が具体的に定められていることとする。

Article 91　The requirements specified by Cabinet Office Ordinance as referred to in Article 205, item (i), sub-item (c) of the Act are that the details of the Specified Assets (excluding Secondary Specified Assets; hereinafter the same shall apply in this Article) to be acquired during the period of issuance of Specified Promissory Notes (in cases where the Specified Assets to be acquired are subject to sampling under certain conditions, such conditions for sampling) and the time of the acquisition thereof (in cases where the acquisition is subject to the occurrence of a certain event, such event) are specifically provided for in the Asset Securitization Plan.

第九十二条　法第二百六条に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 92　The cases specified by Cabinet Office Ordinance as referred to in Article 206 of the Act are as follows:

第九十三条　法第二百十条第二号に規定する内閣府令で定める者は、次に掲げる者とする。

Article 93　The person specified by Cabinet Office Ordinance as referred to in Article 210, item (ii) of the Act is as follows:

第九十四条　法第二百十一条第二号に規定する内閣府令で定める場合は、次に掲げる要件の全てを満たす場合とする。

Article 94　The cases specified by Cabinet Office Ordinance as referred to in Article 211, item (ii) of the Act are the cases that satisfy all of the following requirements:

第九十五条　法第二百十二条第一項第一号に規定する内閣府令で定めるものは、各当事者が、出資を行い、その出資による共同の事業として、そのうちの一人又は数人の者にその業務の執行を委任して資産（不動産（不動産に関する所有権以外の権利を含む。以下この項において同じ。）又は不動産を信託する信託（信託行為において信託財産に属すべきものと定められた財産以外の財産を追加して取得することにより信託財産の変更を行うことが予定されているものを除く。）の受益権に限る。以下この項において同じ。）の取得並びに管理及び処分に係る業務（以下この条において「対象資産業務」という。）を営み、当該対象資産業務から生ずる収益の分配を行うことを約する契約（以下この項において「対象組合契約」という。）であって、当該対象組合契約に係る対象資産業務の目的となる資産（以下この項において「対象資産」という。）を追加して取得し、又は自己の財産若しくは他の対象組合契約に係る財産を対象資産に追加することにより対象資産の変更を行うことを予定する契約（以下この条において「対象資産変更型契約」という。）以外のものであり、かつ、当該対象組合契約に係る業務の執行を特定目的会社以外の者に委任するものの出資の持分とする。

Article 95　(1)　The equity investment specified by Cabinet Office Ordinance as referred to in Article 212, paragraph (1), item (i) of the Act is an equity investment of a contract stipulating that contributions shall be made by each party, that a joint enterprise shall be established with the contributions, that the execution of operations shall be entrusted to one or more parties in order to conduct business pertaining to the acquisition, administration, and disposition of assets (limited to Real Property (including rights other than the ownership of Real Property; hereinafter the same shall apply in this paragraph) or beneficial interests in a trust in which Real Property is entrusted (excluding those whose trust property are scheduled to change through the additional acquisition of property other than the property that is prescribed in the act of trust to belong to the trust property); hereinafter the same shall apply in this paragraph) (hereinafter referred to "Subject Asset Business" in this Article), and that the proceeds generated from the Subject Asset Business shall be distributed (hereinafter referred to as "Subject Partnership Contract" in this paragraph), where the relevant Subject Partnership Contract is a contract other than a contract intended to acquire additional assets that are the subject of the Subject Asset Business pertaining to said Subject Partnership Contract (hereinafter referred to as the "Subject Assets" in this paragraph) or to add a person's own property or any property related to another Subject Partnership Contract to the Subject Assets, thereby making a change to the Subject Assets (such contract shall hereinafter be referred to as a "Contract Involving a Change to the Subject Assets" in this Article), and the execution of the business pertaining to said Subject Partnership Contract is entrusted to a person other than a Specific Purpose Company.

２　法第二百十二条第一項第二号に規定する内閣府令で定めるものは、当事者の一方が相手方の行う対象資産業務のため出資を行い、相手方がその出資された財産により対象資産業務を営み、当該対象資産業務から生ずる利益の分配を行うことを約する契約（以下この項において「対象匿名組合契約」という。）であって、当該対象匿名組合契約が対象資産変更型契約以外のものであり、かつ、特定目的会社が当該対象匿名組合契約に係る営業者ではないものの出資の持分とする。

(2)　The equity investment specified by Cabinet Office Ordinance as referred to in Article 212, paragraph (1), item (ii) of the Act is an equity investment of a contract stipulating that one party shall contribute to the Subject Asset Business conducted by the other party, that the other party shall conduct the Subject Asset Business with the contributed property, and that the profits generated from said Subject Asset Business shall be distributed (hereinafter referred to as "Subject Silent Partnership Contract" in this paragraph), where the relevant Subject Silent Partnership Contract is a contract other than a Contract Involving a Change to the Subject Assets, and a Specific Purpose Company is not the business person related to said Subject Silent Partnership Contract.

３　法第二百十二条第一項第三号に規定する内閣府令で定めるものは、次に掲げるものとする。

(3)　The beneficial interest in trust specified by Cabinet Office Ordinance as referred to in Article 212, paragraph (1), item (iii) of the Act is as follows:

第九十六条　法第二百十二条第一項第四号に規定する内閣府令で定めるものは、次に掲げるものとする。

Article 96　The assets specified by Cabinet Office Ordinance as referred to in Article 212, paragraph (1), item (iv) of the Act are as follows:

第九十七条　法第二百十二条第二項（法第二百二十四条において準用する場合を含む。）に規定する内閣府令で定める率は、次の各号に掲げる法人の株式又は出資の持分に係る議決権（法第二百十二条第二項に規定する議決権をいう。以下この条において同じ。）の区分ごとに、当該各号に定める率とする。

Article 97　The rate specified by Cabinet Office Ordinance as referred to in Article 212, paragraph (2) of the Act (including cases where applied mutatis mutandis pursuant to Article 224 of the Act) is the rate specified in the following items for the categories of Voting Rights (meaning the voting rights prescribed in Article 212, paragraph (2) of the Act; hereinafter the same shall apply in this Article) pertaining to the shares or equity investment of a corporation as listed in the respective items:

第九十八条　法第二百十四条第三号に規定する内閣府令で定める方法は、金銭信託（元本の損失の補てん契約があるものに限る。）とする。

Article 98　The means specified by Cabinet Office Ordinance as referred to in Article 214, item (iii) of the Act is a money trust (limited to one covered by a contract for compensating any loss of principal).

第九十九条　特定目的会社は、次に掲げる事項を記載した書面を、法第二百十五条に規定するその業務に関する帳簿及び資料として、資産流動化計画ごとに作成しなければならない。

Article 99　(1)　Specific Purpose Companies must prepare the documents stating the following particulars, as books and materials related to its business as prescribed in Article 215 of the Act for each Asset Securitization Plan:

２　特定目的会社は、前項第一号及び第二号に掲げる事項（特定社員に関する事項を除く。）を記載した書面については、当該書面に記載される優先出資、特定社債、特定約束手形又は資金の借入れについてそれぞれ消却又は債務の履行を完了した時から五年間、同項第三号及び第四号に掲げる事項を記載した書面については、資産流動化計画に従い発行又は実行した優先出資、特定社債、特定約束手形及び資金の借入れに係る消却及び債務の履行を完了した時から五年間、これを保存しなければならない。

(2)　A Specific Purpose Company must keep the documents stating the particulars listed in items (i) and (ii) of the preceding paragraph (excluding the particulars concerning Specified Equity Members) for five years after the cancellation or the performance of the obligations is completed with regard to the Preferred Equity, Specified Corporate Bonds, Specified Promissory Notes or the borrowing of funds stated in said documents, and must keep the documents stating the particulars listed in items (iii) and (iv) of that paragraph for five years after the cancellation or the performance of obligations is completed with regard to the Preferred Equity, Specified Corporate Bonds, Specified Promissory Notes, and borrowing of funds issued or made in accordance with the Asset Securitization Plan.

第百条　法第二百十六条に規定する事業報告書は、別紙様式第十三号により作成しなければならない。

Article 100　(1)　The business reports prescribed in Article 216 of the Act must be prepared using Appended Form No. 13.

２　前項の規定により作成した事業報告書を提出しようとする特定目的会社は、当該事業報告書に、次に掲げる書類（第二号に掲げる書類にあっては、当該事業年度において資産流動化計画に変更があった場合に限り、当該事業年度における最後の資産流動化計画の変更について法第九条第一項の規定による届出が行われた場合を除く。）を添付して、管轄財務局長に提出しなければならない。

(2)　A Specific Purpose Company which intends to submit business reports prepared pursuant to the provisions of the preceding paragraph must submit the reports to the Competent Director-General of a Local Finance Bureau, with the following documents (with regard to the document set forth in item (ii), only in cases where the Asset Securitization Plan has been changed during the relevant business year, excluding cases where the notification concerning the most recent change in the Asset Securitization Plan during said business year has been made pursuant to the provisions of Article 9, paragraph (1) of the Act) attached thereto:

第百一条　法第二百二十一条の規定による監督処分の公告は、官報によるものとする。

Article 101　The public notice of a supervisory disposition under the provisions of Article 221 of the Act will be given in the Official Gazette.

第百二条　第九十五条第一項の規定は法第二百二十四条において準用する法第二百十二条第一項第一号に規定する内閣府令で定めるものについて、第九十五条第二項の規定は法第二百二十四条において準用する法第二百十二条第一項第二号に規定する内閣府令で定めるものについて、第九十五条第三項の規定は法第二百二十四条において準用する法第二百十二条第一項第三号に規定する内閣府令で定めるものについて、それぞれ準用する。この場合において、第九十五条第一項及び第二項中「特定目的会社」とあるのは、「受託信託会社等」と読み替えるものとする。

Article 102　(1)　The provisions of Article 95, paragraph (1) shall apply mutatis mutandis pursuant to the equity investment specified by Cabinet Office Ordinance as referred to in Article 212, paragraph (1), item (i) of the Act as applied mutatis mutandis pursuant to Article 224 of the Act; the provisions of Article 95, paragraph (2) shall apply mutatis mutandis pursuant to the equity investment specified by Cabinet Office Ordinance as referred to in Article 212, paragraph (1), item (ii) of the Act as applied mutatis mutandis pursuant to Article 224 of the Act; and the provisions of Article 95, paragraph (3) shall apply mutatis mutandis pursuant to the equity investment specified by Cabinet Office Ordinance as referred to in Article 212, paragraph (1), item (iii) of the Act as applied mutatis mutandis pursuant to Article 224 of the Act, respectively. In this case, the term "Specific Purpose Company" in Article 95, paragraphs (1) and (2) is deemed to be replaced with "Fiduciary Trust Company, etc."

２　法第二百二十四条において準用する法第二百十二条第一項第四号に規定する内閣府令で定めるものは、次に掲げるものとする。

(2)　The assets specified by Cabinet Office Ordinance as referred to in Article 212, paragraph (1), item (iv) of the Act as applied mutatis mutandis pursuant to Article 224 of the Act are as follows:

第百三条　法第二百二十五条第一項の規定による届出を行おうとする信託会社等は、別紙様式第十四号により作成した届出書（第百五条において「特定目的信託契約届出書」という。）に、その副本一通及び法第二百二十五条第二項各号に掲げる書類一部（資産信託流動化計画については、二部）を添付して、管轄財務局長（信託会社等の本店又は主たる事務所の所在地を管轄する財務局長（当該所在地が福岡財務支局の管轄区域内にある場合にあっては、福岡財務支局長）をいう。以下同じ。）に提出しなければならない。

Article 103　A Trust Company, etc. which intends to make a notification under the provisions of Article 225, paragraph (1) of the Act must submit a written notification prepared using Appended Form No. 14 (hereinafter referred to as a "Written Notification of Specific Purpose Trust Contract" in Article 105) to the Competent Director-General of a Local Finance Bureau (meaning the Director-General of a Local Finance Bureau who has jurisdiction over the location of the head office or principal office of the Trust Company, etc. (in cases where the location is within the jurisdictional district of the Fukuoka Local Finance Branch Bureau, the Director-General of the Fukuoka Local Finance Branch Bureau); the same shall apply hereinafter), with a duplicate of such written notification and one copy of each of the documents listed in the items of Article 225, paragraph (2) of the Act (in the case of an Asset Trust Securitization Plan, two copies) attached thereto.

第百四条　法第二百二十五条第二項第四号に規定する内閣府令で定める書類は、次に掲げる書類とする。

Article 104　(1)　The documents specified by Cabinet Office Ordinance as referred to in Article 225, paragraph (2), item (iv) of the Act are as follows:

２　受託信託会社等は、法第二百二十五条第二項第一号及び第三号並びに前項第一号及び第二号に規定する契約を締結し、又は同項第三号の権利を書面をもって付与された後、速やかに、当該契約に係る契約書の副本若しくは謄本又は当該書面の写しを管轄財務局長に提出しなければならない。

(2)　Fiduciary Trust Companies, etc. must, promptly after concluding any of the contracts prescribed in Article 225, paragraph (2), items (i) and (iii) of the Act and items (i) and (ii) of the preceding paragraph or being granted the rights under item (iii) of that paragraph in writing, submit a duplicate or transcript of a written copy of such contract or a copy of the relevant document to the Competent Director-General of a Local Finance Bureau.

第百五条　管轄財務局長は、特定目的信託契約届出書を受理したときは、特定目的信託契約届出書の副本及び資産信託流動化計画一部に受理印を押して受理番号を記入した上で、当該副本及び資産信託流動化計画を当該届出を行った信託会社等に還付しなければならない。

Article 105　When the Competent Director-General of a Local Finance Bureau receives a Written Notification of Specific Purpose Trust Contract, said director-general must, after affixing a receipt stamp on a duplicate of the Written Notification of Specific Purpose Trust Contract and one copy of the Asset Trust Securitization Plan, and entering a receipt number therein, return said duplicate and Asset Trust Securitization Plan to the Trust Company, etc. which made the notification.

第百六条　法第二百二十六条第一項第一号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 106　The particulars specified by Cabinet Office Ordinance as referred to in Article 226, paragraph (1), item (i) of the Act are as follows:

第百七条　法第二百二十六条第一項第二号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 107　The particulars specified by Cabinet Office Ordinance as referred to in Article 226, paragraph (1), item (ii) of the Act are as follows:

第百八条　法第二百二十六条第一項第三号イに規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 108　(1)　The particulars specified by Cabinet Office Ordinance as referred to in Article 226, paragraph (1), item (iii), sub-item (a) of the Act are as follows:

２　法第二百二十六条第一項第三号ハに規定する内閣府令で定める事項は、次に掲げる事項とする。

(2)　The particulars specified by Cabinet Office Ordinance as referred to in Article 226, paragraph (1), item (iii), sub-item (c) of the Act are as follows:

第百九条　法第二百二十六条第一項第四号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 109　The particulars specified by Cabinet Office Ordinance as referred to in Article 226, paragraph (1), item (iv) of the Act are as follows:

第百十条　法第二百二十六条第一項第五号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 110　The particulars specified by Cabinet Office Ordinance as referred to in Article 226, paragraph (1), item (v) of the Act are as follows:

第百十一条　法第二百二十六条第一項第六号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 111　The particulars specified by Cabinet Office Ordinance as referred to in Article 226, paragraph (1), item (vi) of the Act are as follows:

第百十一条の二　法第二百二十七条第一項ただし書に規定する内閣府令で定めるものは、次に掲げる事項の変更とする。

Article 111-2　The changes specified by Cabinet Office Ordinance as referred to in the proviso to Article 227, paragraph (1) of the Act are changes to the following particulars:

第百十二条　受託信託会社等は、法第二百二十七条第一項の規定による届出を行おうとするときは、別紙様式第十五号により作成した届出書（以下この条において「資産信託流動化計画変更届出書」という。）に、その副本一通及び同条第二項において準用する法第九条第三項各号に掲げる書類一部（変更後の資産信託流動化計画については、二部）を添付して、管轄財務局長に提出しなければならない。

Article 112　(1)　When a Fiduciary Trust Company, etc. intends to make a notification under the provisions of Article 227, paragraph (1) of the Act, it must submit a written notification prepared using Appended Form No. 15 (referred to as a "Written Notification of Change to an Asset Trust Securitization Plan" in this Article) to the Competent Director-General of a Local Finance Bureau, with a duplicate of such written notification and one copy of each of the documents listed in the items of Article 9, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 227, paragraph (2) of the Act (in the case of the changed Asset Trust Securitization Plan, two copies) attached thereto.

２　受託信託会社等は、第百七条第一号に掲げる事項を変更した場合（資産信託流動化計画に特定資産（従たる特定資産を除く。以下この項において同じ。）として記載され、又は記録された資産以外の資産が、当該変更により新たに特定資産として記載され、又は記録される場合に限る。）は、新たな特定資産（当該変更により資産信託流動化計画に新たに特定資産として記載され、又は記録される資産をいう。）に係る法第二百二十五条第二項第三号に掲げる書類並びに第百四条第一項第一号及び第二号に掲げる書類を前項の資産信託流動化計画変更届出書に添付しなければならない。

(2)　In cases where a Fiduciary Trust Company, etc. has made a change to the particulars set forth in Article 107, item (i) (limited to cases where assets other than the assets stated or recorded as Specified Assets (excluding Secondary Specified Assets; hereinafter the same shall apply in this paragraph) in the Asset Trust Securitization Plan are newly stated or recorded as Specified Assets as a result of said change), it must attach, to the Written Notification of Change to an Asset Trust Securitization Plan set forth in paragraph (1), the documents listed in Article 225, paragraph (2), item (iii) of the Act and the documents listed in Article 104, paragraph (1), items (i) and (ii) pertaining to the new Specified Assets (meaning the assets that are newly stated or recorded as Specified Assets in the Asset Trust Securitization Plan as a result of said change);

３　第百四条第二項の規定は、前項の場合について準用する。この場合において、同条第二項中「第二百二十五条第二項第一号及び第三号」とあるのは、「第二百二十五条第二項第三号」と読み替えるものとする。

(3)　The provisions of Article 104, paragraph (2) shall apply mutatis mutandis to the cases referred to in the preceding paragraph. In this case, the phrase "Article 225, paragraph (2), items (i) and (iii)" in paragraph (2) of that Article shall be deemed to be replaced with "Article 225, paragraph (2), item (iii)."

４　受託信託会社等は、第百七条第五号に掲げる事項を変更した場合（第二項に規定する場合において、当該事項を変更したときを除く。）は、当該変更のために新たに締結した第百四条第一項第一号及び第二号に規定する契約の契約書の副本又は謄本を第一項の資産信託流動化計画変更届出書に添付しなければならない。

(4)　In cases where a Fiduciary Trust Company, etc. has made a change to the particulars set forth in Article 107, item (v) (excluding such changes made in the cases referred to in paragraph (2)), it must attach, to the Written Notification of Change to an Asset Trust Securitization Plan set forth in paragraph (1), a duplicate or transcript of a written copy of the contract listed in Article 104, paragraph (1), items (i) and (ii) which has been newly concluded for such change.

５　受託信託会社等は、第百九条第二号に掲げる事項を変更した場合（第二項に規定する場合において、当該事項を変更したときを除く。）は、当該変更のために新たに締結した法第二百二十五条第二項第三号に規定する契約の契約書の副本又は謄本を第一項の資産信託流動化計画変更届出書に添付しなければならない。

(5)　In cases where a Fiduciary Trust Company, etc. has made a change to the particulars set forth in Article 109, item (ii) (excluding such changes made in the cases referred to in paragraph (2)), it must attach, to the Written Notification of Change to an Asset Trust Securitization Plan set forth in paragraph (1), a duplicate or transcript of a written copy of the contract listed in Article 225, paragraph (2), item (iii) of the Act which has been newly concluded for such change.

６　管轄財務局長は、資産信託流動化計画変更届出書を受理したときは、資産信託流動化計画変更届出書の副本及び変更後の資産信託流動化計画一部に受理印を押して受理番号を記入した上で、当該副本及び資産信託流動化計画を当該届出を行った受託信託会社等に還付しなければならない。

(6)　When the Competent Director-General of a Local Finance Bureau receives a Written Notification of Change to an Asset Trust Securitization Plan, said director-general must, after affixing a receipt stamp on a duplicate of the Written Notification of Change to an Asset Trust Securitization Plan and one copy of the changed Asset Trust Securitization Plan, and entering a receipt number therein, return said duplicate and the changed Asset Trust Securitization Plan to the Fiduciary Trust Company, etc. which made the notification.

第百十三条　法第二百二十七条第二項において準用する法第九条第三項第二号に規定する内閣府令で定める書類は、次の各号に掲げる区分に応じ、当該各号に定める書類とする。

Article 113　The documents specified by Cabinet Office Ordinance as referred to in Article 9, paragraph (3), item (ii) of the Act as applied mutatis mutandis pursuant to Article 227, paragraph (2) of the Act are the documents specified in the following items for the categories of cases listed in the respective items:

第百十四条　法第二百二十八条の規定による届出を行おうとする受託信託会社等であった信託会社等は、別紙様式第十六号により作成した届出書に、法第二百七十九条第三項において準用する法第二百七十五条第一項の規定により権利者集会の承認を受けた信託財産に係る貸借対照表一部を添付して管轄財務局長に提出しなければならない。

Article 114　The Trust Company, etc., which served as a Fiduciary Trust Company, etc., and which intends to make a notification under the provisions of Article 228 of the Act, must submit a written notification prepared using Appended Form No. 16 to the Competent Director-General of a Local Finance Bureau, with one copy of the balance sheet pertaining to the trust property which has been approved at the Beneficiary Certificate holders meeting pursuant to the provisions of Article 275, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 279, paragraph (3) of the Act attached thereto.

第百十五条　法第二百二十九条第六号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 115　The particulars specified by Cabinet Office Ordinance as referred to in Article 229, item (vi) of the Act are as follows:

第百十六条　特定目的信託契約の契約書には、次に掲げる事項を記載し、又は記録することとする。ただし、第四号から第二十一号までに掲げる事項について資産信託流動化計画に記載し、又は記録した場合は、この限りでない。

Article 116　The following particulars will be stated or recorded in a written copy of a Specific Purpose Trust Contract; provided, however, that this shall not apply to cases where the particulars listed in items (iv) to (xxi) inclusive are stated or recorded in an Asset Trust Securitization Plan:

第百十六条の二　法第二百三十条第一項第三号に規定する内閣府令で定めるものは、社債的受益権であって、次に掲げるものとする。

Article 116-2　The particulars specified by Cabinet Office Ordinance as referred to in Article 230, paragraph (1), item (iii) of the Act are the following Bond-Type Beneficial Interests:

第百十七条　法第二百三十一条に規定する内閣府令で定める場合は、次に掲げる要件の全てを満たす場合とする。

Article 117　The cases specified by Cabinet Office Ordinance as referred to in Article 231 of the Act are the cases where all of the following requirements are satisfied:

第百十八条　法第二百三十二条第二号に規定する内閣府令で定める方法は、次に掲げる方法とする。

Article 118　The means specified by Cabinet Office Ordinance as referred to in Article 232, item (ii) of the Act are as follows:

第百十九条　法第二百三十四条第五項第十一号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 119　The particulars specified by Cabinet Office Ordinance as referred to in Article 234, paragraph (5), item (xi) of the Act are as follows:

第百二十条　法第二百三十六条第一項第五号に規定する内閣府令で定める事項は、次のとおりとする。

Article 120　The particulars specified by Cabinet Office Ordinance as referred to in Article 236, paragraph (1), item (v) of the Act are as follows:

第百二十条の二　受託信託会社等が記名式の受益証券の全部又は一部を取得した場合において、当該受益証券が消滅しなかったときは、受託信託会社等は、権利者名簿に記載又は記録される事項として、当該受益証券が固有財産に属するか、他の信託財産に属するか、又は当該受益証券に係る特定目的信託の信託財産に属するかの別をも記載し、又は記録しなければならない。

Article 120-2　In cases where a Fiduciary Trust Company, etc. has acquired the whole or part of a Beneficiary Certificate in registered format, if said Beneficiary Certificate has not been extinguished, the Fiduciary Trust Company, etc. must state or record whether said Beneficiary Certificate is included in its own property or another trust property, or in the trust property of the Specific Purpose Trust pertaining to said Beneficiary Certificate, as a particular to be stated or recorded in the Beneficiary Certificate holder registry.

第百二十条の三　法第二百三十六条第二項において準用する信託法（平成十八年法律第百八号）第百九十八条第二項に規定する内閣府令で定める場合は、受益証券取得者（受益証券を受託信託会社等以外の者から取得した者（当該受託信託会社等を除く。）をいう。）が受益証券を提示して請求をした場合とする。

Article 120-3　The cases specified by Cabinet Office Ordinance as referred to in Article 198, paragraph (2) of the Trust Act (Act No. 108 of 2006) as applied mutatis mutandis pursuant to Article 236, paragraph (2) of the Act are the cases where an Acquirer of a Beneficiary Certificate (meaning the person who has acquired a Beneficiary Certificate from a person other than the Fiduciary Trust Company, etc. (excluding said Fiduciary Trust Company, etc.)) has made the request by presenting a Beneficiary Certificate.

第百二十一条　受託信託会社等は、特定目的信託契約の締結の日（資産信託流動化計画に第百六条第三号に掲げる事項の記載又は記録がある場合は、特定目的信託契約の効力が発生する日。以下この条において「締結日」という。）から二週間以内に、締結日現在の信託財産に係る貸借対照表を作成しなければならない。

Article 121　Fiduciary Trust Companies, etc. must prepare a balance sheet pertaining to the trust property as of the date of the conclusion of a Specific Purpose Trust Contract (in cases where the particulars set forth in Article 106, item (iii) is stated or recorded in an Asset Trust Securitization Plan, the day on which the Specific Purpose Trust Contract becomes effective; hereinafter referred to as the "Date of Conclusion" in this Article) within two weeks from the Date of Conclusion.

第百二十二条　受託信託会社等は、次に掲げる書類（第二号に掲げる書類にあっては、同号の作成期日以前一年間において資産信託流動化計画に変更があった場合に限り、当該期間における最後の資産信託流動化計画の変更について法第二百二十七条第一項の規定による届出が行われた場合を除く。）を第百十一条第四号の作成期日から三箇月以内に管轄財務局長に提出しなければならない。

Article 122　Fiduciary Trust Companies, etc. must submit the following documents (with regard to the document set forth in item (ii), only in cases where the Asset Securitization Plan has been changed during the period of one year immediately preceding the date of preparation set forth in that item, excluding cases where the notification concerning the most recent change in the Asset Securitization Plan during said period has been made pursuant to the provisions of Article 227, paragraph (1) of the Act) to the Competent Director-General of a Local Finance Bureau within three months from the date of preparation set forth in Article 111, item (iv):

第百二十三条　法第二百六十九条第一項第三号に規定する内閣府令で定める軽微な内容は、次に掲げる内容とする。

Article 123　(1)　The details of a change specified by Cabinet Office Ordinance as a minor change as referred to in Article 269, paragraph (1), item (iii) of the Act are as follows:

２　法第二百六十九条第一項第四号に規定する内閣府令で定める場合は、次に掲げる場合とする。

(2)　Cases specified by Cabinet Office Ordinance as referred to in Article 269, paragraph (1), item (iv) of the Act are as follows:

第百二十四条　法第二百六十九条第二項第一号に規定する内閣府令で定めるものは、第百七条第一号及び第五号に掲げる事項（同号に掲げる事項については、開発により特定資産を取得する場合において当該開発に係る契約を受託信託会社等と締結する者及び特定目的信託契約の締結日以後において特定資産の取得を予定する場合（開発により特定資産を取得する場合を除く。）における当該特定資産の譲渡人に係る事項を除く。）とする。

Article 124　(1)　The particulars specified by Cabinet Office Ordinance as referred to in Article 269, paragraph (2), item (i) of the Act are the particulars listed in Article 107, items (i) and (v) (with regard to the particulars set forth in that item, in cases where the Specified Assets are to be acquired through a development, excluding the particulars concerning the person who has concluded a contract for such development with the Fiduciary Trust Company, etc. and in cases of planning to acquire the Specified Assets on or after the date of the conclusion of a Specific Purpose Trust Contract (excluding cases of acquiring the Specified Assets through a development), excluding the particulars concerning the transferor of said Specified Assets).

２　法第二百六十九条第二項第二号に規定する内閣府令で定めるものは、法第二百二十六条第一項第三号ロに掲げる事項並びに第百八条第一項第二号イ及びロ、第百九条第一号から第四号まで、第百十条第一号イ、同条第二号イ及びロ並びに同条第三号イ及びロに掲げる事項とする。

(2)　The particulars specified by Cabinet Office Ordinance as referred to in Article 269, paragraph (2), item (ii) of the Act are the particulars set forth in Article 226, paragraph (1) item (iii), sub-item (b) of the Act, and the particulars listed in Article 108, paragraph (1), item (ii), sub-items (a) and (b), Article 109, items (i) to (iv) inclusive, Article 110, item (i), sub-item (a), item (ii), sub-items (a) and (b) of that Article, and item (iii), sub-items (a) and (b) of that Article.

第百二十四条の二　法第二百七十条の規定による公告は、法第二百八十八条に規定する公告の方法によりするものとする。

Article 124-2　A public notice under the provisions of Article 270 of the Act must be made by the Means of Public Notice prescribed in Article 288 of the Act.

第百二十五条　法第二百七十五条第一項に規定する前受託信託会社等が信託業務を営む金融機関（金融機関の信託業務の兼営等に関する法律施行令（平成五年政令第三十一号）第二条第三号から第十五号までに掲げる金融機関に限る。次項において「兼営金融機関」という。）である場合における法第二百七十五条第三項の規定の適用については、同項中「本店」とあるのは、「主たる事務所」とする。

Article 125　(1)　With regard to the application of the provisions of Article 275, paragraph (3) of the Act to cases where the Former Fiduciary Trust Company, etc. prescribed in Article 275, paragraph (1) of the Act falls under the category of financial institutions engaged in a trust business (limited to the financial institutions listed in Article 2, items (iii) to (xv) inclusive of the Order for Enforcement of the Act on Engagement in Trust Business by a Financial Institution (Cabinet Order No. 31 of 1993); referred to as "Financial Institutions Engaged in Trust Business" in the following paragraph), the term "head office" in Article 275, paragraph (3) of the Act will be deemed to be replaced with the "principal office."

２　受託信託会社等が兼営金融機関である場合における法第二百七十九条第三項において準用する法第二百七十五条第三項の規定及び法第二百八十三条第一項の規定の適用については、これらの規定中「本店」とあるのは「主たる事務所」と、法第二百八十三条第一項中「支店」とあるのは「主たる事務所以外の事務所」とする。

(2)　With regard to the application of the provisions of Article 275, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 279, paragraph (3) of the Act, and the provisions of Article 283, paragraph (1) of the Act, to cases where a Fiduciary Trust Company, etc. falls under the category of Financial Institutions Engaged in Trust Business, the term "head office" in those provisions will be deemed to be replaced with "principal office", and the term "branch office" in Article 283, paragraph (1) of the Act will be deemed to be replaced with "office other than the principal office."

第百二十六条　法第二百八十六条第二項及び第四項に規定する内閣府令で定める書類は、次に掲げる書類とする。

Article 126　The documents specified by Cabinet Office Ordinance as referred to in Article 286, paragraphs (2) and (4) of the Act are as follows: