保険業法施行規則(第二編第六章以降)
Regulation for Enforcement of the Insurance Business Act (Part II Chapter VI through Part V)
平成八年二月二十九日大蔵省令第五号
Ministry of Finance Order No. 5 of February 29, 1996
第六章 監督
Chapter VI Supervision
(事業方法書等に定めた事項の変更に係る届出)
(Notification of Change in Matters Specified in Statement of Business Procedures)
第八十三条 法第百二十三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 83 The matters to be specified by Cabinet Office Order, as provided in Article 123, paragraph (1) of the Act, are as follows:
一 生命保険会社の次に掲げる保険契約に係る法第四条第二項第二号から第四号までに掲げる書類に定めた事項
(i) the matters specified in the documents set forth in Article 3, paragraph (2), items (ii) to (iv) of the Act, which pertain to the following insurance contracts of a Life Insurance Company:
イ 厚生年金保険法第百三十条第五項(基金の業務)及び第百三十条の二第一項(年金たる給付及び一時金たる給付に要する費用に関する契約)の規定に基づき厚生年金基金を保険契約者とする保険契約
(a) an insurance contract wherein the Employees' Pension Fund becomes the policyholder, pursuant to the provisions of Article 130, paragraph (5) (Fund Business) and Article 130-2, paragraph (1) (Agreement Relating to Expenses Incurred in Pension Payments and Lump-Sum Payments) of the Employees' Pension Insurance Act;
ロ 平成二十五年厚生年金等改正法附則第四十条第九項(存続連合会の業務)及び平成二十五年厚生年金等改正法附則第三十八条第一項(存続連合会に係る改正前厚生年金保険法の効力等)の規定によりなおその効力を有するものとされる改正前厚生年金保険法第百五十九条の二第一項(年金たる給付及び一時金たる給付に要する費用に関する契約)の規定に基づき平成二十五年厚生年金等改正法附則第三条第十三号(定義)に規定する存続連合会を保険契約者とする保険契約並びに確定給付企業年金法(平成十三年法律第五十号)第九十一条の十八第七項(連合会の業務)及び同法第九十一条の二十四(準用規定)において準用する同法第六十六条第一項(基金の積立金の運用に関する契約)の規定に基づき企業年金連合会を保険契約者とする保険契約
(b) an insurance contract wherein the Surviving Federation as provided in Article 3, item (xiii) (Definitions) of the Supplementary Provisions of the 2013 Act Revising the Employees' Pension Act, etc. becomes the policyholder, pursuant to the provisions of Article 159-2, paragraph (1) (Agreement Relating to Expenses Incurred in Pension Payments and Lump-Sum Payments) of the Employees' Pension Insurance Act Prior to Revision, which is to remain in force pursuant to the provisions of Article 40, paragraph (9) (Business of Surviving Federation) of the Supplementary provisions of the 2013 Act Revising the Employees' Pension Act, etc. and Article 38, paragraph (1) (Effect of the Employees' Pension Insurance Act Prior to Revision Pertaining to Surviving Federation) of the Supplementary Provisions of the 2013 Act Revising the Employees' Pension Act, etc., and an insurance contract wherein the Pension Fund Association becomes the policyholder, pursuant to the provisions of Article 66, paragraph (1) (Agreement Relating to Investment of Funds) of the Defined Benefit Corporation Pension Act (Act No. 50 of 2001) as applied mutatis mutandis pursuant to Article 91-18, paragraph (7) (Business of Federation) of the same Act and Article 91-24 (Provisions Applied Mutatis Mutandis) of the same Act;
ハ 国民年金法(昭和三十四年法律第百四十一号)第百二十八条第三項及び第五項(基金の業務)の規定に基づき国民年金基金を保険契約者とする保険契約
(c) an insurance contract wherein the National Pension Fund becomes the policyholder, pursuant to the provisions of Article 128, paragraphs (3) and (5) (Fund Business) of the National Pension Act (Act No. 141 of 1959);
ニ 国民年金法第百三十七条の十五第四項及び第六項(連合会の業務)の規定に基づき国民年金基金連合会を保険契約者とする保険契約
(d) an insurance contract wherein the National Pension Fund Association becomes the policyholder, pursuant to the provisions of Article 137-15, paragraphs (4) and (6) (Federation Business) of the National Pension Act;
ホ 年金積立金管理運用独立行政法人法(平成十六年法律第百五号)第二十一条第一項第四号(積立金の管理及び運用)の規定に基づき年金積立金管理運用独立行政法人を保険契約者とする保険契約(同法附則第八条(承継資金運用業務)の規定による資金の運用を行う場合には、同法附則第十条(合同運用)の規定により合同して行われる当該年金積立金及び同法附則第八条に規定する資金の運用のために締結される同法附則第十三条(管理運用業務に関する規定の準用等)の規定により読み替えて適用される同法第二十一条第一項第四号の規定に基づき年金積立金管理運用独立行政法人を保険契約者とする保険契約)(第百六十四条において「年金積立金管理運用独立行政法人保険契約」という。)
(e) an insurance contract wherein the Government Pension Investment Fund, Independent Administrative Agency becomes the policyholder, pursuant to the provisions of Article 21, paragraph (1), item (iv) (Management and Investment of Reserve Funds) of the Act on the Government Pension Investment Fund, Independent Administrative Agency (Act No. 105 of 2004) (when the investment of fund is to be made pursuant to the provisions of Article 8 (Succeeded Fund Investment Business) of the Supplementary Provisions to the same Act, meaning the insurance contract wherein the Government Pension Investment Fund, Independent Administrative Agency becomes the policyholder pursuant to the provisions of Article 21, paragraph (1), item (iv) of the same Act applied pursuant to the provisions of Article 13 (Mutatis Mutandis Application of Provisions Concerning Management and Investment Services) of the Supplementary Provisions to the same Act following the deemed replacement of terms, which are to be concluded for the purpose of investment of the pension reserve or the fund provided in Article 8 of the Supplementary Provisions to the same Act to be carried out jointly pursuant to the provisions of Article 10 (Joint Investment) of the Supplementary Provisions to the same Act) (referred to as a "Government Pension Investment Fund Insurance Contract" in Article 164);
ヘ 確定拠出年金法第二十三条第一項前段(同法第七十三条において準用する場合を含む。)の政令で定める運用の方法に該当する保険料の払込みに係る保険契約(第百六十四条において「確定拠出年金保険契約」という。)
(f) an insurance contract pertaining to payment of insurance premiums which fall under the investment method to be specified by Cabinet Order, as referred to in the first sentence of the Article 23, paragraph (1) of the Provided Contribution Pension Act (including the cases where applied mutatis mutandis pursuant to Article 73 of the same Act) (hereinafter referred to as "Provided Contribution Pension Insurance Contract" in Article 164);
ト 確定給付企業年金法第六十五条第一項の規定に基づき同法第三条第一項第一号の承認を受けた事業主を保険契約者とする保険契約(第百六十四条において「規約型確定給付企業年金保険契約」という。)
(g) an insurance contract wherein the entrepreneur approved under Article 3, paragraph (1), item (i) of the Defined-Benefit Corporation Pension Act, pursuant to the provisions of Article 65, paragraph (1) of the same Act (referred to as "Entrepreneur-type Provided-Benefit Corporate Pension Insurance Contract" in Article 164);
チ 確定給付企業年金法第六十六条第一項の規定に基づき同法第二条第四項に規定する企業年金基金を保険契約者とする保険契約(第百六十四条において「基金型確定給付企業年金保険契約」という。)
(h) an insurance contract wherein the corporate pension provided in Article 2, paragraph (4) of the Defined-Benefit Corporation Pension Act fund becomes the policyholder, pursuant to the provisions of Article 66, paragraph (1) of the same Act (referred to as "Fund-type Provided-Benefit Corporate Pension Insurance Contract" in Article 164);
リ イからチまでに掲げるもののほか、法人若しくは法人に準ずるもの(以下リにおいて「団体」という。)又は被保険団体(同一の保険契約に属する被保険者の集団をいう。以下リにおいて同じ。)の代表者を保険契約者とし、原則として当該団体又は当該被保険団体を構成する者を十人以上被保険者とする保険契約であって、被保険者の年金支払開始日以降当該被保険者が生存している期間中又は当該保険契約において年金を受け取るべき者(以下リにおいて「受取人」という。)が生存している期間中又は当該保険契約で定める期間中、当該被保険者に係る年金を当該被保険者又は当該受取人に支払うことを約する保険契約(第百六十四条において「団体等年金保険契約」という。)
(i) beyond the contracts set forth in (a) to (h), a contract wherein the policyholder is the representative of a corporation or any other organization equivalent thereto (hereinafter referred to as "Organization" in (i)) or an organization of insured (meaning the group of the insured pertaining to the same insurance contracts; hereinafter the same applies in (i)), wherein the members of the Organization or the organization of insured constitute ten or more of the insured persons thereunder, and wherein the insurer undertakes to pay to the insured or the beneficiary the pension pertaining to the insured, for the period from the commencement of the payment of pension for the insured as long as the insured is alive, or for the period as long as the beneficiary of the pension under the insurance contract (hereinafter referred to as "Beneficiary" in (i)) or for the period specified by the insurance contract (referred to as "Group Pension Insurance Contract" in Article 164);
ヌ 法律に基づき共済制度を運営する団体を保険契約者とし、当該団体の共済資金の運用の規定に基づく保険契約(第百六十四条において「団体生存保険契約」という。)
(j) an insurance contract wherein the policyholder is an organization which operates the mutual aid system under the laws, in accordance with the provisions concerning investment of mutual fund of the group (hereinafter referred to as "Group Life Insurance Contract" in Article 164);
ル 独立行政法人農業者年金基金法施行令(平成十五年政令第三百四十三号)第九条第一項第四号(年金給付等準備金の運用)の規定に基づき独立行政法人農業者年金基金を保険契約者とする保険契約(第百六十四条において「農業者年金基金団体生存保険契約」という。)
(k) an insurance contract wherein the Farmers Pension Fund, Independent Administrative Agency becomes the policyholder, pursuant to the provisions of Article 9, paragraph (1), item (iv) (Investment of Pension Benefit Reserve) of the Order for Enforcement of Act on the Farmers Pension Fund, Independent Administrative Agency (Cabinet Order No. 343 of 2003) (referred to as "Farmers Pension Fund Life Insurance Contract" in Article 164);
ヲ 独立行政法人福祉医療機構法(平成十四年法律第百六十六号)第十二条第四項(業務の範囲)の規定に基づき独立行政法人福祉医療機構を保険契約者とする保険契約
(l) an insurance contract wherein the Welfare and Medical Service Agency, Independent Administrative Agency becomes the policyholder, pursuant to the provisions of Article 12, paragraph (4) (Scope of Business) of the Act on the Welfare and Medical Service Agency, Independent Administrative Agency;
ワ 勤労者財産形成促進法(昭和四十六年法律第九十二号)第六条の二第一項の規定に基づき事業主を保険契約者とする保険契約(第百六十四条において「勤労者財産形成給付金保険契約」という。)
(m) an insurance contract wherein an entrepreneur becomes the policyholder, pursuant to the provisions of Article 6-2, paragraph (1) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) (referred to as "Workers' Property Accumulation Benefit Insurance Contract" in Article 164);
カ 勤労者財産形成促進法第六条の三第二項の規定に基づき勤労者財産形成基金を保険契約者とする保険契約(第百六十四条において「勤労者財産形成基金保険契約」という。)
(n) an insurance contract wherein the workers' property accumulation fund becomes the policyholder, pursuant to the provisions of Article 6-3, paragraph (2) of the Workers' Property Accumulation Promotion Act (referred to as "Workers' Property Accumulation Fund Insurance Contract" in Article 164);
二 第六十八条各項に規定する保険契約に関し、法第百十六条第二項の規定に基づき金融庁長官が定めた積立方法及びその計算の基礎となる係数により計算される額以上となる第六十九条第一項第一号及び第七十条第一項第一号イの保険料積立金、第六十九条第一項第二号及び第七十条第一項第一号ロの未経過保険料、第六十九条第一項第二号の二及び第七十条第一項第三号の払戻積立金、第六十九条第一項第三号及び第七十条第一項第二号の二の危険準備金並びに第七十条第一項第二号の異常危険準備金の計算の方法及びその計算の基礎となる係数に関する事項
(ii) with regard to the insurance contracts provided in the paragraphs of Article 68, the matters related to the calculation method and coefficients serving the basis of calculation of Insurance Premium Reserve Under Article 69, paragraph (1), item (i) and Article 70, paragraph (1), item (i), (a), the Outstanding Insurance Premiums under Article 69, paragraph (1), item (ii) and Article 70, paragraph (1), item (i), (b), the refund reserve under Article 69, paragraph (1), item (ii) and Article 70, paragraph (1), item (iii), Contingency Reserve under Article 69, paragraph (1), item (iii) and Article 70, paragraph (1), item (ii)-2 and Extraordinary Contingency Reserve under Article 70, paragraph (1), item (ii), all of which are the amount not less than the amount to be calculated in accordance with the method specified by the Commissioner of the Financial Services Agency pursuant to the provisions of Article 116, paragraph (2) of the Act and based on the coefficients serving the basis of calculation thereof;
三 損害保険会社の次に掲げる契約に係る法第四条第二項第三号及び第四号に掲げる書類に定めた事項並びに第八条第一項各号、第二項各号及び第三項各号に掲げる事項
(iii) the matters specified in the documents set forth in Article 4, paragraph (2), items (iii) and (iv) of the Act, which pertains to the following contracts of the Non-life Insurance Company; and the matters specified in the items of Article 8, paragraph (1), the items of Article 8, paragraph (2), and the items of Article 8, paragraph (3):
イ 資産に関する火災、落雷、破裂、爆発、風災、ひょう災、雪災による損害及びこれに関連する損害を対象とする保険契約(第百六十四条、第百八十九条及び第二百十二条の二第一項第一号において「火災保険契約」という。)
(a) an insurance contract covering the damage caused to assets due to fire, thunderbolt, rupture, explosion, wind, hailstorm and snow, as well as any damage incidental thereto (referred to as "Fire Insurance Contract" in Article 164, Article 189 and Article 212-2, paragraph (1), item (i));
ロ 火災、落雷、破裂又は爆発による損害及びこれに関連する損害が生じたことにより被保険者の被担保債権に生じる損害を対象とする保険契約(第百六十四条及び第百八十九条において「債権保全火災保険契約」という。)
(b) an insurance contract covering the damage caused to secured claim of the insured, due to the occurrence of the damage from fire, thunderbolt, rupture or explosion or any other damage incidental thereto (referred to as "Secured Claim Fire Insurance Contract" in Article 164 and Article 189);
ハ 林地内に所在する立木竹に関する火災による損害を対象とする保険契約(第百六十四条及び第百八十九条において「森林火災保険契約」という。)
(c) an insurance contract covering the damage caused to trees located in the forest due to the fire (referred to as "Forest Fire Insurance Contract" in Article 184 and Article 189);
ニ 国際博覧会に関する条約に基づいて開催される博覧会、地方公共団体が主催する博覧会又はこれらに準ずる博覧会を対象とする保険契約(第百六十四条及び第百八十九条において「博覧会総合保険契約」という。)
(d) an insurance contract covering the exhibition held pursuant to the provisions of the treaties concerning international exhibitions, exhibition sponsored by local governments and any other exhibitions equivalent thereto (referred to as "Exhibition General Insurance Contract" in Article 184 and Article 189);
ホ 船舶及び海上運送に使用される船舶により運送中の貨物及びこれらのものから生ずる責任のいずれか又はすべてを対象とする保険契約(第百六十四条及び第百八十九条において「海上保険契約」という。)
(e) an insurance contract covering, in whole or in part, vessels, cargos internationally shipped by such vessels, and liabilities arising from any of the foregoing (referred to as "Marine Insurance Contract" in Article 184 and Article 189);
ヘ 陸上を運送中の貨物若しくは当該貨物から生ずる責任を対象とする保険契約(第百六十四条及び第百八十九条において「運送保険契約」という。)又は陸上を運送中のその送り状ごとの保険価額が三十万円を超えない貨物を対象とする保険契約(第百六十四条及び第百八十九条において「小口貨物運送保険契約」という。)
(f) an insurance contract covering the cargos shipped on the ground or liabilities arising from such cargos (referred to as "Transportation Insurance Contract" in Article 184 and Article 189); or an insurance contract covering cargos being shipped on the ground whose insured value do not exceed 300,000 yen per each cover letter (referred to as "Small Cargo Transportation Insurance Contract" in Article 184 and Article 189);
ト 旅行業法(昭和二十七年法律第二百三十九号)第三条に規定する登録を受けて旅行業を営む者その他これに準ずる者が旅行者の偶然の事故に伴って負担する見舞費用、救援者費用若しくは事故対応費用その他これらに準ずる費用を対象とする保険契約(第百六十四条及び第百八十九条において「旅行事故対策費用保険契約」という。)又は同法第三条に規定する登録を受けて旅行業を営む者が旅行者が身体に傷害を被ったときに旅行業約款に基づいて負担する補償金又は入院見舞金を対象とする保険契約(第百六十四条及び第百八十九条において「旅行特別補償保険契約」という。)
(g) an insurance contract covering the expenses of gift for patients, rescuer's expenses, accident handling expenses or any other expenses equivalent thereto borne by a person engaged in travel agency business with a registration provided in Article 3 of the Travel Agency Act (Act No. 239 of 1952) or any other person equivalent thereto (referred to as "Travel Accident Handling Expenses Insurance Contract" under Article 164 and Article 189); or an insurance contract covering the compensation or gift money for hospitalized patients suffered by the person engaged in travel agency business with a registration provided in Article 3 of the same Article borne under the travel agency business terms and conditions (referred to as "Travel Special Compensation Insurance Contract" under Article 164 and Article 189);
チ 勤労者財産形成促進法第六条の二第一項の規定に基づき事業主を保険契約者とする保険契約(第百六十四条及び第百八十九条において「勤労者財産形成給付傷害保険契約」という。)
(h) an insurance contract wherein the entrepreneur becomes the policyholder, pursuant to the provisions of Article 6-2, paragraph (1) of the Workers' Property Accumulation Promotion Act (referred to as "Workers' Asset Saving Damage Benefit Insurance Contract" in Article 164 and Article 189);
リ 勤労者財産形成促進法第六条の三第二項の規定に基づき勤労者財産形成基金を保険契約者とする保険契約(第百六十四条及び第百八十九条において「勤労者財産形成基金傷害保険契約」という。)
(i) an insurance contract wherein the workers' asset savings fund becomes the policyholder, pursuant to the provisions of Article 6-3, paragraph (1) of the Workers' Property Accumulation Promotion Act (referred to as "Workers' Asset Saving Fund Non-Life Insurance Contract" under Article 164 and Article 189);
ヌ 確定拠出年金法第二十三条第一項前段(同法第七十三条において準用する場合を含む。)の政令で定める運用の方法に該当する保険料の払込みに係る保険契約(第百六十四条及び第百八十九条において「確定拠出年金傷害保険契約」という。)
(j) an insurance contract pertaining to payment of insurance premiums which fall under the investment method to be specified by Cabinet Order, as referred to in the first sentence of the Article 23, paragraph (1) of the Provided Contribution Pension Act (including the cases where applied mutatis mutandis pursuant to Article 73 of the same Act) (hereinafter referred to as "Provided Contribution Pension Non-Life Insurance Contract" in Article 164 and Article 189);
ル 自動車の管理又は運行に伴う損害を対象とする保険契約(第二百十二条の二第一項第六号及び第二百十二条の四第一項第五号において「自動車保険契約」という。)であって、次に掲げる要件を満たすもの(第百六十四条及び第百八十九条において「総付保台数十台以上の自動車保険契約」という。)
(k) an insurance contract covering the damage arising from management or driving of automobiles (referred to as "Automobile Insurance Contract" in Article 212-2, paragraph (1), item (vi) and Article 212-4, paragraph (1), item (v)), which falls under the following requirements (referred to as "Automobile Insurance Contract Covering More than Ten Automobiles" in Article 164 and Article 189):
(1) 自動車の使用者(自動車の車両損害を対象とする部分については、当該自動車の所有者)を被保険者とすること。
1. that the insured is to the user of the automobile (with regard to the portion covering the damage to the automobile body, the owner of the automobile);
(2) 対象とする自動車の数が複数である場合には、当該自動車の使用者は全て同一とすること。
2. if the contract covers more than one automobiles, that all of the users thereof are to be the same user; and
(3) 合計自動車数(対象とする自動車の総数と当該自動車の使用者を使用者とする自動車の管理又は運行に伴う損害を対象とする他の保険契約((1)及び(2)に掲げる要件を満たすものに限る。)に係る自動車の総数との合計をいう。)が十台以上であること。
3. that the Total Number of Automobiles (meaning the total number of covered automobiles, and the total number of automobiles covered by other insurance contract (limited to the contract which satisfy the requirements under 1. and 2.) for the damage arising from management or driving of the automobile used by the user of the first-mentioned automobile) is to be ten or more;
ヲ 次に掲げる自動車の管理又は運行に伴う損害を対象とする保険契約(第百六十四条及び第百八十九条において「販売用等自動車保険契約」という。)
(l) an insurance contract covering the damage arising from management or driving of the following automobiles (referred to as "Automobile-for-Sale Insurance Contract" in Article 164 and Article 189):
(1) 道路運送法(昭和二十六年法律第百八十三号)第八十条第一項本文の規定に基づき業として有償で貸し渡すことの許可を受けた自家用自動車であって、道路運送法施行規則(昭和二十六年運輸省令第七十五号)第五十二条第一項の申請書に係るもの
1. private automobile for which a license for fee-based lease in the course of trade has been obtained pursuant to the provisions of the main clause of Article 80, paragraph (1) of the Road Transportation Act (Act No. 183 of 1951), and for which the application under Article 52, paragraph (1) of the Regulation for Enforcement of the Road Transportation Act (Ministry of Transportation Order No. 75 of 1951) has been filed;
(2) 自動車の販売、試験使用、輸送その他の事業を行う事業者(法人その他の団体及び事業として又は事業のために契約の当事者となる場合における個人をいう。第二百二十七条の二第二項第二号を除き、以下同じ。)がその事業のため一時的な管理又は運行を行う自動車
2. automobile temporary managed or driven by the business operator (meaning a corporation or any other organization, and an individual who becomes a party to a contract as a business or for the purpose of business; the same applies hereinafter, excluding Article 227-2, paragraph (2), item (ii)) engaged in sale, testing, transportation and any other business related to automobiles, in the course of its business;
ワ 業務の遂行又は個人の日常生活に伴う損害賠償責任を対象とする保険契約(自動車の運行に係るもの及び本号中他に掲げる契約に該当するものを除く。第百六十四条及び第百八十九条において「賠償責任保険契約」という。)
(m) an insurance contract covering liability for damage accrued in connection with performance of duties or private daily lives (excluding the contract pertaining to driving of automobiles and also excluding any other contract specified in this item; referred to as "Damage Liability Insurance Contract" in Article 164 and Article 189);
カ 船舶により運送中の旅客の生命又は身体に係る損害賠償責任を対象とする保険契約(第百六十四条及び第百八十九条において「船客傷害賠償責任保険契約」という。)
(n) an insurance contract covering liability for damage pertaining to life or body of passengers being carried by vessel (referred to as "Passenger Damage Liability Insurance Contract" in Article 164 and Article 189);
ヨ 業務に従事している者に業務上の事由により生じた偶然の事故の補償責任を対象とする保険契約(第百六十四条及び第百八十九条において「労働者災害補償責任保険契約」という。)
(o) an insurance contract covering liability for indemnification for the contingent accident occurred to the person engaged in business in the course of the person's duties (referred to as "Workers' Accident Compensation Liability Insurance Contract" in Article 164 and Article 189);
タ 航空機及びこれにより運送中の貨物、宇宙空間への打上げ、当該打上げにより運送される貨物(人工衛星を含む。)及び当該貨物を運送する手段並びにこれらのものから生ずる責任のいずれか又はすべてを対象とする保険契約(第百六十四条及び第百八十九条において「航空保険契約」という。)
(p) an insurance contract which covers, in whole or part, aircrafts, cargoes shipped by the aircrafts, launching to the outer space, cargos shipped by such launching (including man-made satellites), means to ship the cargos and liabilities arising from the aforementioned (referred to as "Aircraft Insurance Contract" in Article 164 and Article 189);
レ 自己又はその家族が居住するため、土地又は住宅の購入に必要な資金を借り入れた場合において、その者が当該借入れに係る金銭消費貸借契約に定められた債務を履行しないことを対象とする保険契約(第百六十四条及び第百八十九条において「住宅ローン保証保険契約」という。)
(q) an insurance contract covering non-performance of obligation under the loan contract for the borrowing, when any person borrows the fund necessary for purchasing the land or housing for residence of the person or the family members (referred to as "Housing Loan Guarantee Insurance Contract" in Article 164 and Article 189);
ソ 法第三条第六項に規定する保証証券業務に係る保証契約(第百六十四条及び第百八十九条において「保証証券契約」という。)
(r) a guarantee contract for Guarantee Bond Business as provided in Article 3, paragraph (6) of the Act (referred to as "Guarantee Bond Insurance Contract" in Article 164 and Article 189);
ツ 建物又は建物の備品に設置されているガラスを対象とする保険契約(第百六十四条及び第百八十九条において「ガラス保険契約」という。)
(s) an insurance contract covering glasses installed in the building or building equipment (referred to as "Glass Insurance Contract" in Article 164 and Article 189);
ネ 機械、機械設備又は装置を対象とする保険契約(第百六十四条及び第百八十九条において「機械保険契約」という。)
(t) an insurance contract covering machine, machine equipment or device (referred to as "Machine Insurance Contract" in Article 164 and Article 189);
ナ 機械、機械設備、機械装置その他の構造物を組み立てる工事における当該構造物を対象とする保険契約(第百六十四条及び第百八十九条において「組立保険契約」という。)
(u) an insurance contract covering the structures such as machine, machine equipment or machine device for the assembly work of structures (referred to as "Machine Assembly Insurance Contract" in Article 164 and Article 189);
ラ 建物を建設する工事における当該建物を対象とする保険契約(第百六十四条及び第百八十九条において「建設工事保険契約」という。)又は土木構造物を建設する工事における当該土木構造物を対象とする保険契約(第百六十四条及び第百八十九条において「土木工事保険契約」という。)
(v) an insurance contract covering the building under construction work thereof (referred to as "Construction Work Insurance Contract" in Article 164 and Article 189); or an insurance contract covering civil structures under the civil engineering work thereof (referred to as "Civil Engineering Insurance Contract" in Article 164 and Article 189);
ム 土木構造物を対象とする保険契約(第百六十四条及び第百八十九条において「土木構造物保険契約」という。)
(w) an insurance contract covering the civil structures (referred to as "Civil Structure Insurance Contract" in Article 164 and Article 189);
ウ 動産(自動車、船舶及び航空機を除く。)及びこれに関する損害を対象とする保険契約(第百六十四条及び第百八十九条において「動産総合保険契約」という。)
(x) an insurance contract covering the movables (excluding automobiles, vessels and aircrafts) and liabilities relevant thereto (referred to as "Movables General Insurance Contract" in Article 164 and Article 189);
ヰ ヨット又はモーターボートを対象とする保険契約(第百六十四条及び第百八十九条において「ヨット・モーターボート保険契約」という。)
(y) an insurance contract covering yachts and motor boats (referred to as "Yachts and Motor Boats Insurance Contract" in Article 164 and Article 189);
ノ 電子計算機及びその用に供する電磁的記録を対象とする保険契約(第百六十四条及び第百八十九条において「コンピューター総合保険契約」という。)
(z) an insurance contract covering computers and electronic or magnetic records to be made available for the use on the computers (referred to as "Computer General Insurance Contract" in Article 164 and Article 189);
オ 金融機関(臨時金利調整法(昭和二十二年法律第百八十一号)第一条に規定する金融機関をいう。)が発行する旅行小切手を対象とする保険契約(第百六十四条及び第百八十九条において「旅行小切手総合保険契約」という。)
(aa) an insurance covering traveler's checks issued by a financial institution (meaning a financial institution as provided in Article 1 of the Temporary Interest Rate Adjustment Act (Act No. 181 of 1947)) (referred to as "Traveler's Check General Insurance Contract" in Article 164 and Article 189);
ク 特定の者との間の地域を限定した営業権を取得する契約に基づき店舗において物品販売又はサービス事業を行う者を被保険者とし、被保険者が当該店舗において所有し又は事業に供するために輸送中である動産(自動車、船舶及び航空機を除く。)に関し偶然の事故による損害を受けること及びこれに伴う店舗の営業上の損失又は損害賠償責任を対象とする保険契約(第百六十四条及び第百八十九条において「フランチャイズチェーン総合保険契約」という。)
(bb) an insurance contract wherein the insured is a party carrying out the sale of goods or providing services at the stores pursuant to the contract with a specific party whereby goodwill within the certain district are acquired, and which covers the damage suffered by the insured arising from the contingent accident related to movables (excluding automobiles, vessels and aircrafts) owned at the store or shipped for the purpose of offering them for business, business losses caused to the store incidental to the aforementioned accident or liability for damage (referred to as "Franchise Stores General Insurance Contract" in Article 164 and Article 189);
ヤ 事業の用に供するため施設を借用している者を被保険者とし、当該施設内における動産(自動車、船舶及び航空機を除く。ヤにおいて同じ。)に関し偶然の事故による損害を受けること及び当該施設又は動産が偶然の事故により損害を受けた結果として事業に生じる損害(被保険者が事業の継続のために支出する費用の負担を含む。)又は損害賠償責任を対象とする保険契約(第百六十四条及び第百八十九条において「テナント総合保険契約」という。)
(cc) an insurance contract wherein the insured is a party which borrows facilities for the purpose of providing it for the business, and which covers the damage suffered by the insured arising from the contingent accident related to movables (excluding automobiles, vessels and aircrafts; the same applies in item (cc)) equipped at the facility damage caused to the business resulting from the damage to the facility or movables due to contingent accident (including payment of expenses disbursed by the insured for the purpose of continuance of business) or liability for damage (referred to as "Tenant General Insurance Contract" in Article 164 and Article 189);
マ 動産(自動車、船舶及び航空機を除く。)の盗難若しくは盗難により生じたき損若しくは汚損を対象とする保険契約(第百六十四条及び第百八十九条において「盗難保険契約」という。)又はそれと引換えに若しくはそれを提示して特定の販売業者から商品を購入することができる証票その他の物が窃取、紛失その他の偶然の事故により他人に不正に使用されたことを対象とする保険契約(第百六十四条及び第百八十九条において「クレジットカード盗難保険契約」という。)
(dd) an insurance contract covering theft of movables (excluding automobiles, vessels and aircrafts) or destruction or defacement arising from such theft (referred to as "Theft Insurance Contract" in Article 164 and Article 189); or an insurance contract covering the unauthorized use by a third party of a ticket which entitles the holder thereof to purchase goods from certain distributors in exchange for, or by presenting such ticket, due to theft, loss or any other contingent accident (referred to as "Credit Card Theft Insurance Contract" in Article 164 and Article 189);
ケ 不動産及び動産(農作物を除く。)に関する風水害のいずれか又はすべてを対象とする保険契約(第百六十四条及び第百八十九条において「風水害保険契約」という。)
(ee) an insurance contract covering, in whole or in part, wind or flood damage on real properties and movables (excluding crops) (referred to as "Wind or Flood Non-Life Insurance Contract" in Article 164 and Article 189);
フ 競走馬、ミンク、にわとり又は動物園で飼育されるせきつい動物門に属する動物を対象とする保険契約(第百六十四条及び第百八十九条において「競走馬等保険契約」という。)
(ff) an insurance contract covering racehorses, minks, domestic fowl or vertebrate animal raised at zoo (referred to as "Racehorses, etc. Insurance Contract" in Article 164 and Article 189);
コ ボイラー又は蒸気タービン発電機を対象とする保険契約(第百六十四条及び第百八十九条において「ボイラー・ターボセット保険契約」という。)
(gg) an insurance contract covering boilers or steam turbine electricity generator (referred to as "Boiler and Turbo-Set Insurance Contract" in Article 164 and Article 189);
エ 知的財産権が侵害されたこと又はそのおそれがあることを理由として、損害賠償請求その他の訴訟の提起又は仲裁の申出を行うことにより生じる費用を対象とする保険契約(第百六十四条及び第百八十九条において「知的財産権訴訟費用保険契約」という。)
(hh) an insurance contract covering the expenses accrued from instituting a claim for compensation of damage or any other lawsuit or referring the dispute to an arbitration on the grounds of actual or potential infringement of intellectual properties (referred to as "Intellectual Property Litigation Expenses Insurance Contract" in Article 164 and Article 189); and
テ 事業活動に伴い、事業者が被る損害であって、法第三条第五項第一号に規定する損害に該当するものを対象とする保険契約(イからヌまで及びワからエまでに掲げる保険契約に該当するもの、自動車の管理及び運行を対象とするもの並びに人の身体に関する状態、治療及び死亡によるものを除く。)(第百六十四条及び第百八十九条において「事業活動損害保険契約」という。)
(ii) an insurance contract covering damage suffered by business operator in the course of business activities which fall under the damage provided in Article 3, paragraph (5), (i) of the Act (excluding a contract which falls under the contract set forth in (a) to (j) and (m) to (gg), contracts covering management and driving of automobiles, and contracts covering the state of physical conditions, treatment and death of human beings) (referred to as "Business Activities Non-Life Insurance Contract" in Article 164 and Article 189).
(定款の変更に係る認可の申請等)
(Application for Authorization of Amendment to Articles of Incorporation)
第八十四条 保険会社は、法第百二十六条の規定による認可を受けようとするときは、認可申請書に次に掲げる書類を添付して金融庁長官に提出しなければならない。
Article 84 (1) When an Insurance Company intends to obtain an authorization under Article 126 of the Act, it must submit to the Commissioner of the Financial Services Agency a written application for authorization, as well as the following documents attached thereto:
一 理由書
(i) a written statement of reasons;
二 株主総会又は社員総会若しくは総代会(以下「株主総会等」という。)の議事録その他必要な手続があったことを証する書面
(ii) the minutes of a shareholders meeting, general meeting of members or Member Representatives Meeting (hereinafter referred to as "Shareholders Meeting, etc.") or any other documents certifying that necessary procedures have been followed;
三 その他参考となるべき事項を記載した書類
(iii) a document containing any other matters which would serve as reference information.
2 金融庁長官は、前項の規定による認可の申請があったときは、次に掲げる基準に適合するかどうかを審査するものとする。
(2) When an application for the authorization under the preceding paragraph has been filed, the Commissioner of the Financial Services Agency or Other Competent Official is to examine whether the application conforms the following standards:
一 当該認可の申請に係る変更後の定款が当該認可の申請をした保険会社の業務の健全かつ適切な運営が確保されるものであること。
(i) that the amended articles of incorporation for which the authorization has been filed will ensure the sound and proper business management of the Insurance Company which has filed the application for authorization;
二 当該認可の申請に係る変更後の定款に法第九条第一項の公告方法及び会社法第二十七条各号(定款の記載又は記録事項)に掲げる事項(相互会社にあっては法第二十三条第一項各号に掲げる事項)が記載されていること。
(ii) that the amended articles of incorporation for which the authorization has been filed contains the Method of Public Notice under Article 9, paragraph (1) of the Act and the matters specified in the items of Article 27 (Matters to be Specified or Recorded in articles of incorporation) of the Companies Act (in the case of a Mutual Company, the matters specified in Article 23, paragraph (1) of the Act.
(届出事項等)
(Matters to Be Notified)
第八十五条 法第百二十七条第一項第八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 85 (1) The cases to be specified by Cabinet Office Order, as provided in Article 127, paragraph (1), item (viii) of the Act, are as follows:
一 保険会社である株式会社が新株予約権又は新株予約権付社債を発行しようとする場合
(i) cases where a stock company which is an Insurance Company intends to issue share options or corporate bond with share options;
二 保険会社を代表する取締役、保険会社の常務に従事する取締役又は監査役(監査等委員会設置会社にあっては保険会社を代表する取締役、保険会社の常務に従事する取締役又は監査等委員(保険会社の常務に従事する取締役を除く。)、指名委員会等設置会社にあっては保険会社の常務に従事する取締役、代表執行役、執行役又は監査委員(保険会社の常務に従事する取締役を除く。)。以下この号及び次号において「役員等」という。)を選任しようとする場合又は役員等が退任しようとする場合(次号に該当する場合を除く。)
(ii) cases where a director representing the Insurance Company or a director or a company auditor engaged in ordinary business of the Insurance Company (or a director representing the Insurance Company, or a director or an audit and supervisory committee member (excluding a director engaged in ordinary business of the Insurance Company) engaged in ordinary business of the Insurance Company, in the case of a company with audit and supervisory committee; or a director, a representative director, a representative executive officer, an executive officer or an audit committee member (excluding a director engaged in ordinary business of the Insurance Company) engaged in ordinary business of the Insurance Company, in the case of a company with nominating committee, etc.; hereinafter referred to as an "Officer, etc." in this item and the following item) is to be elected or an Officer, etc. intends to retire from office (excluding cases falling under the following item);
二の二 役員等の選任又は退任(以下「選退任」という。)があった場合(役員等の選退任の前に、役員等を選任しようとする旨又は役員等が退任しようとする旨の届出をすることができないことについて、やむを得ない事情がある場合に限る。)
(ii)-2 cases where an Officer, etc. has been elected or has retired (hereinafter referred to as the "Election or Retirement") (limited to the case where there is a compelling reason for not being able to provide, prior to the Election or Retirement of an Officer, etc., notification to the effect that an Officer, etc. is to be elected or an Officer, etc. intends to retire);
二の三 会計参与を選任しようとする場合又は会計参与が退任しようとする場合(次号に該当する場合を除く。)
(ii)-3 cases where an accounting advisor is to be elected or an accounting advisor intends to retire (excluding cases falling under the following item);
二の四 会計参与の選退任があった場合(会計参与の選退任の前に、会計参与を選任しようとする旨又は会計参与が退任しようとする旨の届出をすることができないことについて、やむを得ない事情がある場合に限る。)
(ii)-4 cases where the Election or Retirement of an accounting advisor has occurred (limited to the case where there is a compelling reason for not being able to provide, prior to the Election or Retirement of an accounting advisor, notification to the effect that an accounting advisor is to be elected or an accounting advisor intends to retire);
二の五 会計監査人を選任しようとする場合又は会計監査人が退任しようとする場合(次号に該当する場合を除く。)
(ii)-5 cases where a financial auditor is to be elected or a financial auditor intends to retire (excluding cases falling under the following item);
二の六 会計監査人の選退任があった場合(会社法第三百三十八条第二項(会計監査人の任期)(法第五十三条の七において準用する場合を含む。)の規定により再任されたものとみなされた場合を除き、会計監査人の選退任の前に、会計監査人を選任しようとする旨又は会計監査人が退任しようとする旨の届出をすることができないことについて、やむを得ない事情がある場合に限る。)
(ii)-6 cases where the Election or Retirement of a financial auditor has occurred (excluding the case where a financial auditor is deemed to have been re-elected pursuant to the provisions of Article 338, paragraph (2) (Financial Auditors' Terms of Office) of the Companies Act (including the cases where applied mutatis mutandis pursuant to Article 53-7 of the Act), and limited to the case where there is a compelling reason for not being able to provide, prior to the Election or Retirement of a financial auditor, notification to the effect that a financial auditor is to be elected or a financial auditor intends to retire);
二の七 特定取引勘定を設けようとする場合
(ii)-7 cases where a Special Transaction Account is to be established;
二の八 特定取引勘定を廃止しようとする場合
(ii)-8 cases where a Special Transaction Account is to be discontinued;
三 削除
(iii) deleted;
四 保険会社若しくはその子会社の担保権の実行による株式若しくは持分の取得又は第五十七条第一項各号に掲げる事由により他の会社(法第百二十七条第一項第二号の規定により子会社とすることについて同号の届出をしなければならないとされるものを除く。)を子会社とした場合
(iv) cases where the Insurance Company made any other company its Subsidiary Company, due to the acquisition of shares or equity interests by the exercise of security interests by the Insurance Company or its Subsidiary Company or the grounds specified in the items of Article 57, paragraph (1) (excluding the cases where, pursuant to the provisions of Article 127, paragraph (1) of the Act, holding such company as the Subsidiary Company requires a notification under the item);
四の二 法第百六条第四項の規定に基づき子会社対象会社(同条第一項に規定する子会社対象会社をいう。第七号の二、第九十四条及び第二百四十六条第一項第八号の二において同じ。)以外の外国の会社を子会社としようとする場合
(iv)-2 cases where the Insurance Company intends to make a foreign company other than a Company Eligible to be Subsidiary Company (meaning a Company Eligible to be Subsidiary Company as provided in Article 106, paragraph (1) of the Act; the same applies in item (vii)-2, Article 94, and Article 246, paragraph (1), item (viii)-2) its Subsidiary Company under the provisions of paragraph (4) of the same Article;
四の三 その子会社の議決権を取得し、又は保有した場合
(iv)-3 cases where the voting rights in the Subsidiary Company have been acquired or held;
五 保険会社を子会社とする者に変更があった場合
(v) case where the party which has the Insurance Company as its Subsidiary Company has been changed;
六 その子会社が名称、本店の所在地若しくは主な業務の内容を変更し、合併し、解散し、又は業務の全部を廃止することとなった場合(法第百二十七条第一項第三号の規定により子会社でなくなったこと又は子会社対象保険会社等に該当しない子会社となったことについて同号の届出をしなければならないとされるものを除く。)
(vi) cases where the Subsidiary Company has effected any amendment to its name, location of the head office or principal business, merger, dissolution or discontinuance of all of its business (excluding the cases where, pursuant to the provisions of Article 127, paragraph (1), item (iii) of the Act, a notification under the same item is required to be filed if the company no longer falls under the category of Subsidiary Company or if the company has become a Subsidiary Company which does not fall under an Insurance Company, etc. Eligible for Subsidiary Company as Subsidiary Company);
七 保険会社又はその子会社が、第五十八条の二第一項各号に掲げる事由により、国内の会社(法第百七条第一項に規定する国内の会社をいう。第八号において同じ。)の議決権を合算してその基準議決権数(同項に規定する基準議決権数をいう。以下この項において同じ。)を超えて取得し、又は保有した場合
(vii) cases where, due to the grounds specified in the items of Article 58-2, paragraph (1), the Insurance Company or its Subsidiary Company have acquired or held the number of voting rights in a domestic company (meaning a domestic company as provided in Article 107, paragraph (1) of the Act; the same applies in item (viii)) in excess of the Voting Rights Thresholds (meaning the Voting Rights Thresholds provided in the paragraph; hereinafter the same applies in this paragraph);
七の二 保険会社又はその子会社が国内の子会社対象会社の議決権を合算してその基準議決権数を超えて取得し、又は保有することとなった場合
(vii)-2 cases where the Insurance Company or its Subsidiary Company, in aggregate, have acquired or held the number of voting rights in a domestic Company Eligible to be Subsidiary Company in excess of the Voting Rights Thresholds;
七の三 保険会社又はその子会社が合算してその基準議決権数を超えて保有することとなった国内の会社の議決権のうちその基準議決権数を超える部分の議決権を保有しなくなった場合
(vii)-3 cases where the Insurance Company or its Subsidiary Company have ceased to hold portion of the voting rights exceeding the Voting Rights Thresholds, among the voting rights in a domestic company held in excess of the Voting Rights Thresholds;
七の四 第四十八条の四各号又は第五十九条第三項各号のいずれかに掲げる者に該当する者(子会社を除く。次号及び第七号の六において特殊関係者という。)を新たに有することとなった場合
(vii)-4 cases where the Insurance Company newly holds a party which falls under the party specified in any of the items of Article 48-4 or Article 59, paragraph (3) (excluding a Subsidiary Company; referred to as "Specific Interested Parties" in the following item and item (vii)-6);
七の五 その特殊関係者が特殊関係者でなくなった場合
(vii)-5 cases where the Specific Interested Party no longer falls under that category;
七の六 保険会社又はその子会社が合算してその基準議決権数を超えて議決権を保有する会社(当該保険会社の子会社及び外国の会社を除く。)又は保険会社の特殊関係者がその業務の内容を変更することとなった場合
(vii)-6 cases where the Specific Interested Parties of the company (excluding the relevant Insurance Company's Subsidiary Company and also excluding foreign companies) or the Insurance Company the voting rights in excess of Voting Rights Thresholds of which are held by the Insurance Company or its Subsidiary Company, or a Specific Interested Party of the Insurance Company changes the business details;
八 外国において支店若しくは従たる事務所又は駐在員事務所を廃止した場合
(viii) cases where the Insurance Company has abolished its branch office, secondary office or liaison office in a foreign state;
九 第六十九条第一項第三号の危険準備金について同条第七項に規定する金融庁長官が定める積立てに関する基準によらない積立てを行おうとする場合又は取崩しを行おうとする場合
(ix) cases where, in relation to the Contingency Reserve under Article 69, paragraph (1), item (iii), the Insurance Company intends to make reserve or reversal not in accordance with the requirements for reserve as designated by the Commissioner of the Financial Services Agency provided in paragraph (7) of the same Article;
十 損害保険会社が第七十条第四項の規定により責任準備金の額の計算をするに際し金融庁長官に届け出なければならない場合として金融庁長官が定める場合
(x) cases where, pursuant to the provisions of Article 70, paragraph (4), the Commissioner of the Financial Services Agency designates as the case where a Non-Life Insurance Company is required to make a notification with the Commissioner of the Financial Services Agency when implementing the calculation of the amount of policy reserve;
十の二 第七十条第一項第二号の二の危険準備金について同条第六項に規定する金融庁長官が定める積立てに関する基準によらない積立てを行おうとする場合又は取崩しを行おうとする場合
(x)-2 cases where, in relation to the Contingency Reserve under Article 70, paragraph (1), item (ii)-2, the Insurance Company intends to make reserve or reversal not in accordance with the requirements for reserve as designated by the Commissioner of the Financial Services Agency provided in paragraph (6) of the same Article;
十一 第七十一条第二項に規定する金融庁長官が定める再保険の契約を締結しようとし、又は当該契約を契約期間の終了前に解約しようとする場合
(xi) cases where the Insurance Company intends to conclude a reinsurance contract specified by the Commissioner of the Financial Services Agency as provided in Article 71, paragraph (2), or to cancel the contract before the expiration of the contract term;
十二 劣後特約付金銭消費貸借(元利金の支払について劣後的内容を有する特約が付された金銭の消費貸借であって、保険会社の保険金等の支払能力の充実に資するものとして金融庁長官が定める金銭の消費貸借に該当するものをいう。以下この条、第百六十六条及び第百九十二条において同じ。)による借入れをしようとする場合又は劣後特約付社債(元利金の支払について劣後的内容を有する特約が付された社債であって、保険会社の保険金等の支払能力の充実に資するものとして金融庁長官が定める社債に該当するものをいう。以下この条、第百六十六条及び第百九十二条において同じ。)を発行しようとする場合
(xii) cases where the Insurance Company intends to take out any Subordinated Loan (meaning monetary loan for consumption with an option setting forth subordinated conditions on the principal and interest payment, and which fall under the category of the monetary loan for consumption to be specified by the Commissioner of the Financial Services Agency as the loan which would facilitate enhancement the Insurance Company's solvency margin for Insurance Proceeds, etc.; hereinafter the same applies in Article 166 and Article 192); or where it intends to issue Subordinated Corporate Bond (meaning corporate bond with an option setting forth subordinated conditions on the principal and interest payment, and which fall under the category of the corporate bonds to be specified by the Commissioner of the Financial Services Agency as the corporate bonds which would facilitate enhancement of the Insurance Company's solvency margin for Insurance Proceeds, etc.; hereinafter the same applies in Article 166 and Article 192);
十三 劣後特約付金銭消費貸借について期限前弁済をしようとする場合又は劣後特約付社債について期限前償還をしようとする場合(期限のないものについて弁済又は償還をしようとする場合を含む。)
(xiii) where the Insurance Company intends to make an accelerated repayment of the Subordinated Loan, or where it intends to make an accelerated redemption of Subordinated Corporate Bonds (including in the case of payment or redemption with regard to a loan or corporate bonds without a fixed due date);
十三の二 第八十七条第二号の二又は第八十八条第一号若しくは第五号に掲げる額を算出するため、金融庁長官が定めるところにより保険会社の定める算出方法を用いようとする場合
(xiii)-2 cases where, for the purpose of the calculation of the amount set forth in Article 87, item (ii)-2 or Article 88, item (i) or item (v), the Insurance Company intends to use the formula specified by the Insurance Company in accordance with the requirements specified by the Commissioner of the Financial Services Agency;
十三の三 前号に規定する算出方法の使用を中断し、又は当該算出方法に重大な変更を加えた場合
(xiii)-3 cases where the Insurance Company ceased to use the formula as provided in the preceding item, or to effect any material amendment to such formula;
十四 特定取引勘定設置会社において、特定取引として経理しようとする取引の種類その他第三項各号に定める書類に係る事項を変更しようとする場合(軽微な変更をしようとする場合を除く。)
(xiv) cases where the Insurance Company intends to amend the type of transactions for which accounting is to be handled as the Specified Transaction or any other matters pertaining to the documents specified in the items of paragraph (3) (limited to the case where the amendment to be made is minor);
十五 保険会社が法第百十一条第一項又は第二項の規定により作成した書類について縦覧を開始した場合
(xv) cases where the Insurance Company has started to make available for public inspection the documents prepared pursuant to the provisions of Article 111, paragraph (1) or (2);
十六 会社法第百五十六条第一項(株式の取得に関する事項の決定)(同法第百六十五条第三項の規定により読み替えて適用する場合を含む。)の規定による株主総会又は取締役会の決議により自己の株式を取得しようとする場合
(xvi) cases where the Insurance Company intends to acquire the treasury shares based on the resolution of the shareholders meeting or board of directors meeting pursuant to the provisions of Article 156, paragraph (1) (Determination of Matters Regarding Acquisition of Shares) of the Companies Act (including the case where it is applied pursuant to the provisions of Article 165, paragraph (3) of the same Act following the deemed replacement of terms);
十七 保険会社、その子会社又は業務の委託先において不祥事件(業務の委託先にあっては、当該保険会社が委託する業務に係るものに限る。)が発生したことを知った場合
(xvii) cases where it has come to the knowledge of the Insurance Company that any Deplorable Event (in the case of a party to whom its business is commissioned, limited to the event pertaining to the business entrusted by the Insurance Company) has occurred to the Insurance Company, its Subsidiary Company or a party to whom its business is commissioned; and
十八 第二百十二条の六の三第二項各号に掲げる書類に定めた事項を変更しようとする場合
(xviii) cases where it intends to amend the matters specified in the documents set forth in the items of Article 212-6-3, paragraph (2).
2 法第二条第十五項の規定は、前項第七号から第七号の三まで及び第七号の六に規定する議決権について準用する。
(2) The provisions of Article 2, paragraph (15) of the Act apply mutatis mutandis to the voting rights as provided in items (vii) to (vii)-3 and item (vii)-6 of the preceding paragraph.
3 保険会社は、法第百二十七条第一項の規定による届出をしようとするときは、届出書に理由書その他の参考となるべき事項を記載した書類(第一項第二号の三に掲げる場合にあっては、次の各号に掲げる書類)を添付して金融庁長官に提出しなければならない。
(3) For filing the notification under Article 127, paragraph (1) of the Act, an Insurance Company must submit to the Commissioner of the Financial Services Agency the notification, attaching thereto a written statement of reasons and any other document which would be informative (when paragraph (1), item (ii)-3 applies, the documents specified in the following items):
一 特定取引として経理しようとする取引の種類及び当該取引を行う部署の名称を記載した書類
(i) a document describing the type of transactions for which accounting is to be handled as the Specified Transaction, and the name of the section in charge of such transactions;
二 時価等の算定(特定取引に係る利益若しくは損失又は当該取引の対象となる財産の価格を算定することをいう。)を行う部署の名称を記載した書類
(ii) a document describing the section in charge of calculation of market value, etc. (meaning the calculation of the profit or loss from the Specified Transactions, or price of properties subject to such transactions);
三 特定取引及びその対象となる財産とその他の取引及び財産との区別に関する経理の方針(特定取引勘定を設ける前に行った取引及びその対象となる財産についての区別に関する経理の方針を含む。)を記載した書類
(iii) a document describing the policy for segregation of Specified Transaction from other transactions, and for segregation of properties subject to Specified Transactions from any other properties (including the accounting policy related to segregation from transactions consummated prior to the creation of the Specified Transaction Account and from the properties subject to such transactions);
四 内部取引(一の保険会社において、特定取引勘定とその他の勘定との間で行う第五十三条の六の二第二項第五号から第十四号までに掲げる取引(当該取引に類似し、又は密接に関連する取引として同項第十六号の規定により特定取引とされる取引を含む。)をいう。)を行う場合(当該内部取引を解約する場合を含む。)の取扱いに関する事項を記載した書類
(iv) a document describing the matters related to treatment of internal transaction (meaning a transaction of a single Insurance Company consummated between a Specified Transaction Account and any other accounts, as specified in Article 53-6-2, paragraph (2), items (v) to (xiv) (including a transaction to be treated as a Specific Transaction pursuant to the provisions of item (xvi) of the same paragraph as being similar or closely connected to the transaction)(including the matters related to the cancellation of such internal transactions));
五 勘定間振替(第五十三条の六の二第三項各号に掲げる行為(同条第四項に規定する取引を含む。)をいう。)を行う場合の取扱いに関する事項を記載した書類
(v) a document describing the matters related to treatment of intra-account transfer (meaning the activities set forth in the items of Article 53-6-2, paragraph (3) (including the transactions provided in paragraph (4) of the same Article)).
4 第一項第九号又は第十号の二に該当するときの届出は、計算書類の作成後、速やかに、当該計算書類を添付して行うものとする。
(4) The notification, when paragraph (1), item (ix) or (x)-2 is applicable, is to be filed promptly after the completion of preparation of the financial statements together with the financial statements.
5 第一項第十七号に規定する不祥事件とは、保険会社、その子会社若しくは業務の委託先、保険会社、その子会社若しくは業務の委託先の役員若しくは使用人(生命保険募集人及び損害保険募集人である者を除く。)、保険会社若しくはその子会社の生命保険募集人若しくは損害保険募集人又はそれらの役員若しくは使用人が次の各号のいずれかに該当する行為を行ったことをいう。
(5) A Deplorable Event as provided in paragraph (1), item (xvii) means the case where the Insurance Company, its Subsidiary Company, a party to whom its business is commissioned, or their respective officers or employees (excluding the persons who fall under the category of the Life Insurance Agents and Non-Life Insurance Agents), their respective Life Insurance Agents or Non-Life Insurance Agents or such agents' respective officers or employees has committed any of the acts as set forth in the following items:
一 保険会社の業務を遂行するに際しての詐欺、横領、背任その他の犯罪行為
(i) fraud, embezzlement, breach of trust or any other criminal act committed in the course of performance of the Insurance Company;
二 出資の受入れ、預り金及び金利等の取締りに関する法律(昭和二十九年法律第百九十五号)に違反する行為
(ii) an act in violation of the Act on Regulation of Receiving of Capital Subscription, Deposits, and Interest Rates, etc. (Act No. 195 of 1954);
三 法第二百九十四条第一項、第二百九十四条の二若しくは第三百条第一項の規定、法第三百条の二において準用する金融商品取引法第三十八条第三号から第六号まで若しくは第八号若しくは第三十九条第一項の規定若しくは第二百三十四条の二十一の二第一項の規定に違反する行為又は法第三百七条第一項第三号に該当する行為
(iii) an act in violation of Article 294, paragraph (1), item (i), Article 294-2 or Article 300, paragraph (1) of the Act, Article 38, items (iii) to (vi) or (viii), Article 39, paragraph (1) or Article 234-21-2, paragraph (1) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 300-2 of the Act; or an act which fall under Article 307, paragraph (1), item (iii) of the Act;
四 現金、手形、小切手又は有価証券その他有価物の紛失(盗難に遭うこと及び過不足を生じさせることを含む。以下同じ。)のうち、保険会社の業務の特性、規模その他の事情を勘案し、当該業務の管理上重大な紛失と認められるもの
(iv) loss of cash, bills, checks, securities or any other valuable item (including the case of theft and depreciation or appreciation; the same applies hereinafter), which is considered material in relation to the management of the business, considering the characteristics, scale and other situations of the business of the Insurance Company;
五 海外で発生した前各号に掲げる行為又はこれに準ずるもので、発生地の監督当局に報告したもの
(v) an act set forth in any of the foregoing items or any other act similar thereto, which took place overseas and which was reported to the competent supervisory authority of the place of the occurrence; and
六 その他保険会社の業務の健全かつ適切な運営に支障を来す行為又はそのおそれのある行為であって前各号に掲げる行為に準ずるもの
(vi) any other act similar to those set forth in the preceding items, which would give actual or potential negative impact on the Insurance Company in carrying out its business operation in a sound and proper manner.
6 第一項第十七号に該当するときの届出は、不祥事件の発生を保険会社が知った日から三十日以内に行わなければならない。
(6) A notification, when paragraph (1), item (xvii) is applicable, must be filed within 30 days from the day when the Insurance Company learns the occurrence of the Deplorable Event.
(保険会社がその経営を支配している法人)
(Corporation Whose Business Management Is Under Control of Insurance Company)
第八十五条の二 法第百二十八条第二項に規定する内閣府令で定める法人は、当該保険会社の子法人等のうち子会社以外のものとする。
Article 85-2 The corporations to be specified by Cabinet Office Order, as provided in Article 128, paragraph (2) of the Act, are the Insurance Company's Subsidiary Corporations, etc. excluding the Subsidiary Companies.
(健全性の基準に用いる単体の資本金、基金、準備金等)
(Non-Consolidated Capital, Equity Fund, Reserve Used for Requirement for Soundness)
第八十六条 法第百三十条第一号に規定する資本金、基金、準備金その他の内閣府令で定めるものの額(保険金等の支払能力の充実の状況が適当であるかどうかの基準を定めるために用いる保険会社に係る額に限る。)は、次に掲げる額から繰延税金資産(税効果会計(貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等(法人税その他利益又は剰余に関連する金額を課税標準として課される租税をいう。以下この項及び次条第一項において同じ。)の金額を適切に期間配分することにより、法人税等を控除する前の当期純利益又は当期純剰余の金額と法人税等の金額を合理的に対応させるための会計処理をいう。第五号において同じ。)の適用により資産として計上される金額をいう。以下同じ。)の不算入額として金融庁長官が定めるところにより算出した額を控除した額とする。
Article 86 (1) The amount of stated capital, funds, reserve or any other amount to be specified by Cabinet Office Order (limited to such amount relating to an Insurance Company to be used to establish criteria regarding whether or not the Insurance Company has an appropriate level of solvency in terms of its ability to pay for Insurance Proceeds, etc.), as provided in Article 130, item (i) of the Act, is the amount obtained by deducting the amount calculated as exclusion from deferred tax assets (meaning the amount to be recorded as assets by the application of tax effect accounting (meaning an accounting method which, where there are differences between the amounts of assets and liabilities reported on the balance sheet and the amounts of assets and liabilities derived as a result of calculating the tax base, reasonably matches the amount of net income or net surplus for the period before deducting Corporation Tax, etc. (meaning corporation tax and any other taxes that are imposed on amounts related to profits or surplus as the tax base; hereinafter the same applies in this paragraph and paragraph (1) of the following Article) with the applicable amount of corporation tax, etc. through an appropriate inter-period allocation of the amount of Corporation Tax, etc. pertaining to such differences; the same applies in item (v)); hereafter the same applies) by the method specified by the Commissioner of the Financial Services Agency, from the following amounts:
一 資本金又は基金等の額(貸借対照表の純資産の部の合計額から剰余金の処分として支出する金額(保険会社である相互会社にあっては、社員配当準備金に積み立てる金額を含む。)、貸借対照表の評価・換算差額等(財務諸表等規則第六十七条の評価・換算差額等をいう。第二百十一条の五十九において同じ。)の科目に計上した金額、法第百十三条前段の規定により貸借対照表の資産の部に計上した金額及び繰延資産として貸借対照表の資産の部に計上した金額を控除した額をいう。)
(i) the amount of stated capital or funds, etc. (meaning the total amount recorded in the net asset section of the balance sheet, less the amount to be disbursed as the disposition of surplus (in the case of an Insurance Company which is a Mutual Company, including the amount to be set aside for members' dividend reserve), the amount recorded in the items of Valuation and Translation Adjustments, etc. (meaning the valuation and translation adjustments, etc. as set forth in Article 67 of the Regulation on Financial Statements; the same applies in Article 211-59) in the balance sheet, the amount recorded in the asset section of the balance sheet pursuant to the provisions of the first sentence of Article 113 of the Act and the amount recorded as the deferred asset in the asset section of the balance sheet);
二 法第百十五条第一項の価格変動準備金の額
(ii) the amount of Price Fluctuation Reserve under Article 115, paragraph (1) of the Act;
三 第六十九条第一項第三号又は第七十条第一項第二号の二の危険準備金の額
(iii) the amount of Contingency Reserve under Article 69, paragraph (1), item (iii) or Article 70, paragraph (1), item (ii)-2;
三の二 第七十条第一項第二号の異常危険準備金(地震保険に関する法律施行規則(昭和四十一年大蔵省令第三十五号)第七条第一項(地震保険責任準備金の計算方法)に定める危険準備金を含む。次条第一項第四号及び第二百十条の十一の三第一項第四号において同じ。)の額
(iii)-2 the amount of Extraordinary Contingency Reserve (including the risk reserve under Article 7, paragraph (1) (Calculation Formula for Earthquake Risk Policy Reserve) of the Regulation for Enforcement of the Act on Earthquake Insurance (Ministry of Finance Order No. 35 of 1966); the same applies in paragraph (1), item (iv) of the following Article and Article 210-11-3, paragraph (1), item (iv)) under Article 70, paragraph (1), item (ii);
四 一般貸倒引当金の額
(iv) the amount of general loan-loss reserves;
五 保険会社が有するその他有価証券については、貸借対照表に計上した次に掲げる額であって税効果会計適用前のものの合計額に金融庁長官が定める率を乗じた額
(v) with regard to available-for sale securities owned by the Insurance Company, the following amounts recorded in the balance sheet before the application of the tax effect accounting, multiplied by the ratio to be specified by the Commissioner of the Financial Services Agency:
イ その他有価証券評価差額金の科目に計上した額
(a) the amount recorded in the item of valuation differences on available-for-sale securities; and
ロ 繰延ヘッジ損益の科目に計上した額(ヘッジ対象に係る評価差額が貸借対照表のその他有価証券評価差額金の科目に計上されている場合におけるものに限る。)
(b) the amount recorded in the item of deferred gain or loss on hedges (limited to the amount in the case where the amount of valuation differences on hedging instruments is recorded in the item of valuation difference on available-for-sale securities);
六 保険会社が有する土地(海外の土地を含む。)については、時価と帳簿価額の差額に金融庁長官が定める率を乗じた額
(vi) with regard to lands (including lands outside Japan) owned by the Insurance Company, the amount of difference between the Market Value and book value thereof, multiplied by the ratio to be specified by the Commissioner of the Financial Services Agency; and
七 その他前各号に準ずるものとして金融庁長官が定めるものの額
(vii) the amount similar to those set forth in the preceding items, as designated by the Commissioner of the Financial Services Agency.
2 前項第六号中「時価」とは、保険金等の支払能力の充実の状況を示す比率の算出を行う日の適正な評価価格に基づき算出した価額をいう。
(2) The term "Market Value" as referred to in item (vi) of the preceding paragraph means the value calculated based on the fairly appraised price as of the day when the ratio to indicate the soundness of solvency margin for Insurance Proceeds, etc.
(健全性の基準に用いる連結の資本金、基金、準備金等)
(Consolidated Capital, Equity Fund, Reserve Used for Requirement for Soundness)
第八十六条の二 法第百三十条第一号に規定する資本金、基金、準備金その他の内閣府令で定めるものの額(保険金等の支払能力の充実の状況が適当であるかどうかの基準を定めるために用いる保険会社及びその子会社等に係る額に限る。)は、次に掲げる額から繰延税金資産(連結貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等の金額を適切に期間配分することにより、法人税等を控除する前の当期純利益又は当期純剰余の金額と法人税等の金額を合理的に対応させるための会計処理をいう。第六号において同じ。)の適用により資産として計上される金額をいう。)の不算入額として金融庁長官が定めるところにより算出した額を控除した額とする。
Article 86-2 (1) The amount of stated capital, funds, reserve or any other amount to be specified by Cabinet Office Order (limited to such amount relating to an Insurance Company to be used to establish criteria regarding whether or not the Insurance Company has an appropriate level of solvency in terms of its ability to pay for Insurance Proceeds, etc.), as referred to in Article 130, item (i) of the Act, is the amount obtained by deducting the amount calculated as exclusion from deferred tax assets (meaning an accounting method which, in cases where there are differences between the amounts of assets and liabilities reported on the consolidated balance sheet and the amounts of assets and liabilities derived as a result of calculating the tax base, reasonably matches the amount of net profit or net surplus for the period before deducting the Corporation Tax, etc. with the applicable amount of Corporation Tax, etc. through appropriate interperiod allocation of the amount of Corporation Tax, etc. pertaining to such differences; the same applies in item (vi)). by the method specified by the Commissioner of the Financial Services Agency, from the following amounts:
一 資本金又は基金等の額(連結貸借対照表の純資産の部の合計額から剰余金の処分として支出する金額(保険会社である相互会社にあっては、社員配当準備金に積み立てる金額を含む。)、連結貸借対照表のその他の包括利益累計額(連結財務諸表規則第四十三条の二第一項のその他の包括利益累計額をいう。第二百十条の十一の三第一項第一号において同じ。)の科目に計上した金額、法第百十三条前段の規定により連結貸借対照表の資産の部に計上した金額に相当する額、のれん(のれんに類する額を含む。)及び繰延資産として連結貸借対照表の資産の部に計上した金額を控除した額をいう。)
(i) the amount of stated capital or funds, etc. (meaning the total amount recorded in the net asset section of the consolidated balance sheet, less the amount to be disbursed as the disposition of surplus (in the case of an Insurance Company which is a Mutual Company, including the amount to be set aside for members' dividend reserve), the amount recorded in the items of Accumulated Other Comprehensive Income (meaning the Accumulated Other Comprehensive Income as prescribed in Article 43-2, paragraph (1) of the Regulation on Consolidated Financial Statements; the same applies in Article 210-11-3, paragraph (1), item (i)) in the consolidated balance sheet, the amount recorded in the asset section of the consolidated balance sheet pursuant to the provisions of the first sentence of Article 113 of the Act, goodwill (including an amount similar to goodwill), and the amount recorded as the deferred asset in the asset section of the consolidated balance sheet);
二 法第百十五条第一項の価格変動準備金の額に基づき連結貸借対照表の負債の部に計上された額(当該額と同様の額(連結貸借対照表の負債の部に計上されたものであって、外国の当局が当該外国の法令における法第百三十条第一号に掲げる額に相当する額に算入することを認めたものに限る。)を含めることができる。)
(ii) the amount recorded in the liability section of the consolidated balance sheet based on the Price Fluctuation Reserve under Article 115, paragraph (1) of the Act (an amount similar to that amount (limited to an amount recorded in the liability section of the consolidated balance sheet and permitted by the authorities of a foreign state to be included in an amount equivalent to the amount set forth in Article 130, item (i) of the Act under the laws and regulations of the foreign state) may be included);
三 第六十九条第一項第三号及び第七十条第一項第二号の二の危険準備金の額に基づき連結貸借対照表の負債の部に計上された額(当該額と同様の額(連結貸借対照表の負債の部に計上されたものであって、外国の当局が当該外国の法令における法第百三十条第一号に掲げる額に相当する額に算入することを認めたものに限る。)を含めることができる。)
(iii) the amount recorded in the liability section of the consolidated balance sheet based on the Contingency Reserve under Article 69, paragraph (1), item (iii) and Article 70, paragraph (1), item (ii)-2 (an amount similar to that amount (limited to an amount recorded in the liability section of the consolidated balance sheet and permitted by the authorities of a foreign state to be included in an amount equivalent to the amount set forth in Article 130, item (i) of the Act under the laws and regulations of the foreign state) may be included);
四 第七十条第一項第二号の異常危険準備金の額に基づき連結貸借対照表の負債の部に計上された額(当該額と同様の額(連結貸借対照表の負債の部に計上されたものであって、外国の当局が当該外国の法令における法第百三十条第一号に掲げる額に相当する額に算入することを認めたものに限る。)を含めることができる。)
(iv) the amount recorded in the liability section of the consolidated balance sheet based on the Extraordinary Contingency Reserve under Article 70, paragraph (1), item (ii) (an amount similar to that amount (limited to an amount recorded in the liability section of the consolidated balance sheet and permitted by the authorities of a foreign state to be included in an amount equivalent to the amount set forth in Article 130, item (i) of the Act under the laws and regulations of the foreign state) may be included);
五 一般貸倒引当金の額
(v) the amount of general loan-loss reserves;
六 保険会社及びその子会社等が有するその他有価証券については、連結貸借対照表に計上した次に掲げる額であって税効果会計適用前のものの合計額に金融庁長官が定める率を乗じた額
(vi) with regard to available-for sale securities owned by the Insurance Company and its Subsidiary Company, etc., the following amounts recorded in the balance sheet before the application of the tax effect accounting, multiplied by the ratio to be specified by the Commissioner of the Financial Services Agency:
イ その他有価証券評価差額金の科目に計上した額
(a) the amount recorded in the item of valuation differences on available-for-sale securities; and
ロ 繰延ヘッジ損益の科目に計上した額(ヘッジ対象に係る評価差額が連結貸借対照表のその他有価証券評価差額金の科目に計上されている場合におけるものに限る。)
(b) the amount recorded in the item of deferred gain or loss on hedges (limited to the amount in the case where the amount of valuation differences on hedging instruments is recorded in the item of valuation difference on available-for-sale securities);
七 保険会社及びその子会社等が有する土地(海外の土地を含む。)については、時価と帳簿価額の差額に金融庁長官が定める率を乗じた額
(vii) with regard to lands (including lands outside Japan) owned by the Insurance Company and its Subsidiary Company, etc., the amount of difference between the Market Value and book value thereof, multiplied by the ratio to be specified by the Commissioner of the Financial Services Agency;
八 未認識数理計算上の差異(財務諸表等規則第八条第六十二項に規定する未認識数理計算上の差異をいう。第二百十条の十一の三第一項第八号において同じ。)の額及び未認識過去勤務費用(財務諸表等規則第八条第六十三項に規定する未認識過去勤務費用をいう。同号において同じ。)の額の合計額
(viii) the total of the amount of Unidentified Actuarial Difference (meaning an Unidentified Actuarial Difference as provided in Article 8, paragraph (62) of the Regulation on Financial Statements; the same applies in Article 210-11-3, paragraph (1), item (viii)) and the amount of Unidentified Prior Service Cost (meaning an Unidentified Prior Service Cost as provided in Article 8, paragraph (63) of the Regulation on Financial Statements; the same applies in the same item); and
九 その他前各号に準ずるものとして金融庁長官が定めるものの額
(ix) the amount similar to those set forth in the preceding items, as designated by the Commissioner of the Financial Services Agency.
2 前項第七号中「時価」とは、保険金等の支払能力の充実の状況を示す比率の算出を行う日の適正な評価価格に基づき算出した価額をいう。
(2) The term "Market Value" as referred to in item (vii) of the preceding paragraph means the value calculated based on the fairly appraised price as of the day when the ratio to indicate the soundness of solvency margin for Insurance Proceeds, etc.
(単体の通常の予測を超える危険に対応する額)
(Non-Consolidated Amount Equivalent to Risk Not Normally Predictable)
第八十七条 法第百三十条第二号に規定する引き受けている保険に係る保険事故の発生その他の理由により発生し得る危険であって通常の予測を超えるものに対応する額(保険金等の支払能力の充実の状況が適当であるかどうかの基準を定めるために用いる保険会社に係る額に限る。)は、次に掲げる額を基礎として金融庁長官が定めるところにより計算した額とする。
Article 87 The amount equivalent to the risk not normally predictable that may accrued from the occurrence of the insured event for which the insurance is underwritten, as provided in Article 130, item (ii) of the Act, or any from other grounds (limited to such amount relating to an Insurance Company to be used to establish criteria regarding whether or not the Insurance Company has an appropriate level of solvency in terms of its ability to pay for Insurance Proceeds, etc.) is the amount calculated by the method specified by the Commissioner of the Financial Services Agency based upon the following amounts:
一 保険リスク(実際の保険事故の発生率等が通常の予測を超えることにより発生し得る危険をいう。次号、次条第一号から第三号まで、第百六十二条第一号及び第一号の二、第二百十条の十一の四第一号から第三号まで並びに第二百十一条の六十第一号において同じ。)に対応する額として金融庁長官が定めるところにより計算した額(次号に掲げる額を除く。)
(i) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Insurance Risk (meaning the risk which may accrued from the Actual Incidence Rate of insured accident being in excess of the normally predictable range; the same applies in the following item, items (i) to (iii) of the following Article, Article 162, items (i) and (i)-2, Article 210-11-4, items (i) to (iii), and Article 211-60, item (i)) (excluding the following amounts);
一の二 第三分野保険の保険リスクに対応する額として金融庁長官が定めるところにより計算した額
(i)-2 the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Third-Sector Insurance Risk;
二 予定利率リスク(責任準備金の算出の基礎となる予定利率を確保できなくなる危険をいう。次条第四号、第百六十二条第二号及び第二百十条の十一の四第四号において同じ。)に対応する額として金融庁長官が定めるところにより計算した額
(ii) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Scheduled Interest Rate Risk (meaning the risk that the Insurance Company may be unable to assure the scheduled interest rate which would serve the basis of calculation of the policy reserve; the same applies in item (iv) of the following Article, Article 162, item (ii), and Article 210-11-4, item (iv));
二の二 最低保証リスク(特別勘定を設けた保険契約であって、保険金等の額を最低保証するものについて、当該保険金等を支払うときにおける特別勘定に属する財産の価額が、当該保険契約が最低保証する保険金等の額を下回る危険であって、当該特別勘定に属する財産の通常の予測を超える価額の変動等により発生し得る危険をいう。次条第五号及び第二百十条の十一の四第五号において同じ。)に対応する額として金融庁長官が定めるところにより計算した額
(ii)-2 the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Minimum Guarantee Risk (meaning the risk where, in connection with an insurance contract for which a special account is established and for which the minimum amount of Insurance Proceeds, etc. is guaranteed, the value of the properties in the special account as of the time of payment of the Insurance Proceeds, etc. falls short of the minimum amount of the Insurance Proceeds, etc. guaranteed by the insurance contract, which accrues from fluctuation in value of properties in the special account beyond the normally predictable range; the same applies in item (v) of the following Article and Article 210-11-4, item (v)); and
三 資産運用リスク(資産の運用等に関する危険であって、保有する有価証券その他の資産の通常の予測を超える価格の変動その他の理由により発生し得る危険をいう。次条第六号、第二百十条の十一の四第六号及び第二百十一条の六十第二号において同じ。)に対応する額として次のイからヘまでに掲げる額の合計額
(iii) the total of the amount set forth in (a) to (f) below, which is the amount equivalent to the Asset Investment Risk (meaning the risk related to investment, etc. of assets, which may accrue from fluctuation in price of securities or any other assets held, beyond the normally predictable range or any other grounds; the same applies in item (vi) of the following Article, Article 210-11-4, item (vi) and Article 211-60, item (ii)):
イ 価格変動等リスク(保有する有価証券その他の資産の通常の予測を超える価格変動等により発生し得る危険をいう。次条第六号イ、第二百十条の十一の四第六号イ及び第二百十一条の六十第二号イにおいて同じ。)に対応する額として金融庁長官が定めるところにより計算した額
(a) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Price Fluctuation, etc. Risk (meaning the risk which may accrue from fluctuation in price of securities or any other assets held, beyond the normally predictable range or any other grounds; the same applies in item (vi), (a) of the following Article, Article 210-11-4, item (vi), (a), and Article 211-60, item (ii), (a));
ロ 信用リスク(保有する有価証券その他の資産について取引の相手方の債務不履行その他の理由により発生し得る危険をいう。次条第六号ロ、第二百十条の十一の四第六号ロ及び第二百十一条の六十第二号ロにおいて同じ。)に対応する額として金融庁長官が定めるところにより計算した額
(b) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Credit Risk (meaning the risk which may accrue from the counterparties' default in regard to securities or any other any other assets held, beyond the normally predictable range, or any other grounds; the same applies in item (vi), (b) of the following Article, Article 210-11-4, item (vi), (b), and Article 211-60, item (ii), (b));
ハ 子会社等リスク(子会社等(法第百十条第二項に規定する子会社等をいう。)への投資その他の理由により発生し得る危険をいう。第百六十二条第三号ハにおいて同じ。)に対応する額として金融庁長官が定めるところにより計算した額
(c) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Subsidiary Company, etc. Risk (meaning the risk which may accrue from the investment in Subsidiary Company, etc. (meaning the Subsidiary Company, etc. as provided in Article 110, paragraph (2) of the Act) or any other grounds; the same applies in Article 162, item (iii), (c));
ニ デリバティブ取引リスク(デリバティブ取引、法第九十八条第一項第八号に規定する金融等デリバティブ取引、先物外国為替取引その他これらと類似の取引により発生し得る危険をいう。次条第六号ハ、第百六十二条第三号ニ及び第二百十条の十一の四第六号ハにおいて同じ。)に対応する額として金融庁長官が定めるところにより計算した額
(d) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Derivative Transactions Risk (meaning the risk which may accrue from the Transactions of Derivatives, Financial Derivatives Transactions as provided in Article 98, paragraph (1), item (viii) of the Act, foreign exchange transactions or any other transaction similar to the aforementioned; the same applies in item (vi), (c) of the following Article, Article 162, item (iii), (d), and Article 210-11-4, item (vi), (c)); and
ホ 信用スプレッドリスク(金融商品取引法第二条第二十一項第五号に掲げる取引(同号イに係るものに限る。)又はこれらに類似する取引において、通常の予測を超える価格の変動その他の理由により発生し得る危険をいう。次条第六号ニ、第百六十二条第三号ホ及び第二百十条の十一の四第六号ニにおいて同じ。)に対応する額として金融庁長官が定めるところにより計算した額
(e) the amount calculated by the method specified by the Commissioner of the Financial Services Agency as the amount corresponding to Credit Spread Risk (meaning the risk which might accrue due to fluctuation of prices beyond normal expectations or other reasons in the transaction prescribed in Article 2, paragraph (21), item (v) of the Financial Instruments and Exchange Act (limited to the transaction concerning (a) of the same item) or the transactions prescribed in paragraph (22), item (vi) of the same Article (limited to the transaction concerning (a) of the same item) or any transaction equivalent thereto; the same applies in item (vi), (d) of the following Article, Article 162, item (iii), (e), and Article 210-11-4, item (vi), (d));
ヘ イからホまでのリスクに準ずるものに対応する額として金融庁長官が定めるところにより計算した額
(f) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency, as the amount corresponding to the risks set forth in (a) to (e);
四 経営管理リスク(業務の運営上通常の予測を超えて発生し得る危険であって、前各号に掲げる危険に該当しないものをいう。次条第七号、第二百十条の十一の四第七号及び第二百十一条の六十第三号において同じ。)に対応する額として、前各号に対応する額に基づき金融庁長官が定めるところにより計算した額
(iv) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Management Risk (meaning the risk which may accrue in the course of business management beyond the normally predictable range, but which do not fall under the category as set forth in the preceding items; the same applies in item (vii) of the following Article, Article 210-11-4, item (vii), and Article 211-60, item (iii)).
(連結の通常の予測を超える危険に対応する額)
(Consolidated Amount Equivalent to Risk Not Normally Predictable)
第八十八条 法第百三十条第二号に規定する引き受けている保険に係る保険事故の発生その他の理由により発生し得る危険であって通常の予測を超えるものに対応する額(保険金等の支払能力の充実の状況が適当であるかどうかの基準を定めるために用いる保険会社及びその子会社等に係る額に限る。)は、次に掲げる額を基礎として金融庁長官が定めるところにより計算した額とする。
Article 88 The amount equivalent to the risk not normally predictable that may accrued from the occurrence of the insured event for which the insurance is underwritten, as referred to in Article 130, item (ii) of the Act, or any from other grounds (limited to such amount relating to an Insurance Company and its Subsidiary Company, etc. to be used to establish criteria regarding whether or not the Insurance Company has an appropriate level of solvency in terms of its ability to pay for Insurance Proceeds, etc.) is the amount calculated by the method specified by the Commissioner of the Financial Services Agency based upon the following amounts:
一 保険リスクに対応する額として金融庁長官が定めるところにより計算した額(次号及び第三号に掲げる額を除く。)
(i) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Insurance Risk (excluding the amounts set forth in the following item and item (iii));
二 第三分野保険の保険リスクに対応する額として金融庁長官が定めるところにより計算した額
(ii) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Third-Sector Insurance Risk;
三 子会社等である少額短期保険業者の保険リスクに対応する額として金融庁長官が定めるところにより計算した額
(iii) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Insurance Risk for the Small Amount and Short Term Insurance Company which is the Subsidiary Company, etc.;
四 予定利率リスクに対応する額として金融庁長官が定めるところにより計算した額
(iv) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Scheduled Interest Rate Risk;
五 最低保証リスクに対応する額として金融庁長官が定めるところにより計算した額
(v) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Minimum Guarantee Risk;
六 資産運用リスクに対応する額として次のイからホまでに掲げる額の合計額
(vi) the total of the amount set forth in (a) to (e) below, which is the amount equivalent to the Asset Investment Risk:
イ 価格変動等リスクに対応する額として金融庁長官が定めるところにより計算した額
(a) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Price Fluctuation, etc. Risk;
ロ 信用リスクに対応する額として金融庁長官が定めるところにより計算した額
(b) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Credit Risk;
ハ デリバティブ取引リスクに対応する額として金融庁長官が定めるところにより計算した額
(c) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Derivative Transactions Risk;
ニ 信用スプレッドリスクに対応する額として金融庁長官が定めるところにより計算した額
(d) the amount calculated by the method specified by the Commissioner of the Financial Services Agency as the amount corresponding to Credit Spread Risk; and
ホ イからニまでのリスクに準ずるものに対応する額として金融庁長官が定めるところにより計算した額
(e) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency, as the amount corresponding to the risks set forth in (a) to (d); and
七 経営管理リスクに対応する額として、金融庁長官が定めるとこにより計算した額
(vii) the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency as the amount equivalent to the Management Risk.
第七章 保険契約の移転、事業の譲渡又は譲受け並びに業務及び財産の管理の委託
Chapter VII Transfer of Insurance Contracts; Transfer or Acquisition of Business; and Entrustment of Business and Property Administration
第一節 保険契約の移転
Section 1 Transfer of Insurance Contracts
(保険契約の移転に係る備置書類)
(Documents to Be Kept in Relation to Transfer of Insurance Contracts)
第八十八条の二 法第百三十六条の二第一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 88-2 The documents to be specified by Cabinet Office Order, as provided in Article 136-2, paragraph (1) of the Act, are as follows:
一 法第百三十五条第一項の契約に係る契約書
(i) contract documents pertaining to the contract under Article 135, paragraph (1) of the Act; and
二 法第百三十五条第三項に規定する移転会社(以下この節において「移転会社」という。)及び同条第一項に規定する移転先会社(以下この節において「移転先会社」という。)の貸借対照表(外国保険会社等の場合にあっては、日本における保険業の貸借対照表)
(ii) the balance sheet of the transferor company provided in Article 135, paragraph (3) of the Act (hereinafter referred to as "Transferor Company" in this Section) and the transferee company provided in paragraph (1) of the same Article (hereinafter referred to as "Transferee Company" in this Section) (in the case of a Foreign Insurance Company, etc., the balance sheet for the Insurance Business in Japan).
(保険契約の移転に係る公告事項)
(Matters Subject to Public Notice of Transfer of Insurance Contracts)
第八十八条の三 法第百三十七条第一項本文(法第二百五十一条第二項及び第三項により読み替えて適用する場合並びに法第二百七十条の四第九項の規定により読み替え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(法第二百五十一条第二項及び第三項の規定により法第百三十七条第一項本文の規定を読み替えて適用する場合並びに法第二百七十条の四第九項の規定により法第百三十七条第一項本文の規定を読み替えて準用する場合にあっては、第一号及び第二号に掲げる事項)とする。
Article 88-3 The matters to be specified by Cabinet Office Order, as provided in the main clause of Article 137, paragraph (1) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 251, paragraphs (2) and (3) of the Act following the deemed replacement of terms and the cases where it is applied mutatis mutandis pursuant to the provisions of Article 270-4, paragraph (9) of the Act following the deemed replacement of terms), are the following matters (in cases where the main clause of Article 137, paragraph (1) of the Act is applied pursuant to the provisions of Article 251, paragraphs (2) and (3) of the Act following the deemed replacement of terms, and in cases where the main clause of Article 137, paragraph (1) of the Act is applied mutatis mutandis pursuant to the provisions of Article 270-4, paragraph (9) of the Act following the deemed replacement of terms, the matters set forth in items (i) and (ii)):
一 移転先会社の商号、名称又は氏名
(i) the trade name or name of the Transferee Company;
二 移転先会社の本店、主たる事務所又は日本における主たる店舗の所在地
(ii) the location of the head office, principal office or principal establishment in Japan of the Transferee Company;
三 移転会社及び移転先会社の直近の事業年度における保険金等の支払能力の充実の状況を示す比率(法第百三十条又は第二百二条の保険金等の支払能力の充実の状況が適当であるかどうかの基準に係る算式により得られる比率をいう。以下この号及び第九十条第二項第十四号において同じ。)及び保険契約の移転の日に見込まれる保険金等の支払能力の充実の状況を示す比率
(iii) the ratio to indicate the soundness of solvency margin for Insurance Proceeds, etc. (meaning a ratio derived from the formula pertaining to the criteria regarding the appropriateness of the solvency margin for Insurance Proceeds, etc. under Article 130 or Article 202 of the Act; hereinafter the same applies in this item and Article 90, paragraph (2), item (xiv)) of the Transferor Company and the Transferee Company for the Most Recent Business Year, and the prospective ratio to indicate the soundness of their solvency margin for Insurance Proceeds, etc. as of the day of transfer of insurance contracts;
四 保険契約の移転後における移転対象契約(法第百三十五条第三項に規定する移転対象契約をいう。第九十条第二項及び第九十条の二第一号において同じ。)に関するサービスの内容の概要
(iv) the outline of the content of the services relating to the Transferred Contracts (meaning the Transferred Contracts as provided in Article 135, paragraph (3) of the Act; the same applies in Article 90, paragraph (2) and Article 90-2, item (i)) after the transfer of insurance contracts;
五 法第百三十七条第五項に関する事項
(v) the matters relating to Article 137, paragraph (5) of the Act;
六 保険契約の移転前及び移転後における移転会社及び移転先会社の法第百十四条第一項に規定する契約者配当又は社員に対する剰余金の分配(以下この号において「配当等」という。)の方針並びに保険契約の移転前における移転会社及び移転先会社の配当等の額
(vi) the policy regarding the Policy Dividend or distribution of surplus to members as prescribed in Article 114, paragraph (1) of the Act (hereinafter referred to as "Dividend, etc." in this item) of the Transferor Company and the Transferee Company before and after the transfer of insurance contracts, and the amount of Dividend, etc. by the Transferor Company and the Transferee Company before the transfer of insurance contracts;
七 移転対象契約者(法第百三十五条第三項に規定する移転対象契約者をいう。第九十条第二項及び第九十条の二第五号において同じ。)に対する剰余金の分配をする場合には、その旨及びその分配の方法
(vii) in cases where a surplus is distributed to Affected Policyholders (meaning the Affected Policyholders as prescribed in Article 135, paragraph (3) of the Act; the same applies in Article 90, paragraph (2) and Article 90-2, item (v)), such fact and the method of distribution; and
八 法第百三十七条第一項ただし書の規定により当該通知を省略する場合には、その旨
(viii) in cases where the notification is omitted pursuant to the provisions of the proviso to Article 137, paragraph (1) of the Act, such fact.
(保険契約の移転に係る通知の省略)
(Omission of Notification Pertaining to Transfer of Insurance Contracts)
第八十八条の四 法第百三十七条第一項ただし書に規定する内閣府令で定める場合は、次に掲げる要件のいずれにも該当する場合とする。
Article 88-4 The cases to be specified by Cabinet Office Order, as provided in the proviso to Article 137, paragraph (1) of the Act, are the cases which satisfy all of the following requirements:
一 共同保険契約(二以上の保険会社(外国保険会社等を含む。以下この号において同じ。)又は少額短期保険業者が共同で同一の保険を引き受ける保険契約であって、これらの保険会社又は少額短期保険業者(以下「引受保険会社等」という。)が当該保険契約を引き受ける割合(以下「引受割合」という。)に応じて当該保険契約に係る権利を有し、又は義務を負うものをいう。以下同じ。)の移転であること。
(i) that the transfer is a transfer of a coinsurance contract (meaning an insurance contract under which the same insurance is underwritten jointly by two or more Insurance Companies (including Foreign Insurance Companies, etc.; hereinafter the same applies in this item) or Small Amount and Short Term Insurance Companies, and these Insurance Companies or Small Amount and Short Term Insurance Companies (hereinafter referred to as "Underwriting Insurance Company, etc.") have the rights or obligations pertaining to the insurance contract according to the ratios of underwriting of the insurance contract (hereinafter referred to as the "Underwriting Ratio"); the same applies hereinafter); and
二 共同保険契約の移転をしようとする引受保険会社等(保険会社に限る。)が、当該共同保険契約の非幹事会社等(引受保険会社等のうち、当該共同保険契約に係る主要な事務を行う者以外の者をいう。以下同じ。)であって、次に掲げる要件のいずれにも該当する者であること。
(ii) that the Underwriting Insurance Company, etc. (limited to an Insurance Company) intending to transfer the coinsurance contract is a Non-managing Underwriter, etc. (meaning an Underwriting Insurance Company, etc. which does not execute main administrative affairs pertaining to the coinsurance contract; the same applies hereinafter) and satisfies all of the following requirements:
イ 当該非幹事会社等に係る共同保険契約の引受割合が百分の十以下であること。
(a) that the Underwriting Ratio of the coinsurance contract pertaining to the Non-managing Underwriter, etc. is no more than 10 percent; and
ロ 当該非幹事会社等に係る引受割合の全てに応じた共同保険契約を移転するものであること。
(b) that the transfer is a transfer by which a coinsurance contract is transferred according to the entire Underwriting Ratio pertaining to the Non-managing Underwriter, etc.
(保険契約に係る債権の額)
(Amount of Claim Pertaining to Insurance Contract)
第八十九条 法第百三十七条第三項(法第二百五十一条第二項及び第三項の規定により読み替えて適用する場合並びに法第二百七十条の四第九項の規定により読み替えて準用する場合を含む。)に規定する内閣府令で定める金額は、生命保険会社にあっては第一号に掲げる金額とし、損害保険会社にあっては第二号及び第三号に掲げる金額の合計額とする。
Article 89 The amount to be specified by Cabinet Office Order, as provided in Article 137, paragraph (3) of the Act (including the cases where it is applied pursuant to the provisions of Article 251, paragraphs (2) and (3) of the Act following the deemed replacement of terms and the cases where it is applied mutatis mutandis pursuant to the provisions of Article 270-4, paragraph (9) of the Act following the deemed replacement of terms), is the amount set forth in item (i), in the case of a Life Insurance Company; or the total of the amounts set forth in items (ii) and (iii), in the case of a Non-Life Insurance Company:
一 法第百三十七条第一項の公告(以下この条において「公告」という。)の時において被保険者のために積み立てるべき金額
(i) the amount to be reserved for the insured, as of the time of the public notice under Article 137, paragraph (1) of the Act (hereinafter referred to as the "Public Notice" in this Article);
二 未経過期間(保険契約に定めた保険期間のうち、公告の時において、まだ経過していない期間をいう。)に対応する保険料の金額
(ii) the amount of the insurance premiums corresponding to the Unexpired Period (meaning the insurance period specified in an insurance contract which have not been passed as of the time of the public notice); and
三 公告の時において第七十条第一項第三号の払戻積立金として積み立てるべき金額
(iii) the amount to be reserved as the refund reserve as set forth in Article 70, paragraph (1), item (iii), as of the time of the public notice.
(移転会社が払い戻すべき金額)
(Amount to Be Refunded from Transferor Company)
第八十九条の二 法第百三十七条第五項に規定する内閣府令で定める金額は、第六十九条第一項第二号の二又は第七十条第一項第三号の払戻積立金として積み立てた金額とする。
Article 89-2 The amount to be specified by Cabinet Office Order, as referred to in Article 137, paragraph (5) of the Act, is the amount set aside as the refund reserve prescribed in Article 69, paragraph (1), item (ii)-2 or Article 70, paragraph (1), item (iii).
(保険契約移転手続中の契約に係る通知事項)
(Matters Subject to Notification Regarding Contracts in the Course of Procedure for Transfer of Insurance Contracts)
第八十九条の三 法第百三十八条第一項第三号に規定する内閣府令で定める事項は、第八十八条の三各号に掲げる事とする。
Article 89-3 The matters to be specified by Cabinet Office Order, as referred to in Article 138, paragraph (1), item (iii) of the Act, are the matters set forth in the items of Article 88-3.
(保険契約の移転の認可の申請)
(Application for Authorization of Transfer of Insurance Contracts)
第九十条 法第百三十九条第一項の規定による認可の申請は、法第百三十七条第一項の異議を述べるべき期間経過後一月以内に、移転会社及び移転先会社の連名の認可申請書を金融庁長官に提出して行わなければならない。
Article 90 (1) The application for authorization under Article 139, paragraph (1) of the Act must be filed by way of submitting to the Commissioner of the Financial Services Agency the written application for authorization under the joint name of the Transferor and the Transferee, within one month from the passage of the period for objection under Article 137, paragraph (1) of the Act.
2 前項の認可申請書には、次に掲げる書類(法第二百五十条第一項の規定により保険契約の移転をする場合、法第二百七十条の四第九項の規定により法第百三十九条第一項の規定を読み替えて準用する場合及び更生特例法第二百六十二条第五号又は第三百五十九条第一号の規定により更生計画において更生会社が更生特例法第二百六十二条第五号又は第三百五十九条第一号に掲げる行為をする場合にあっては、第一号から第五号まで、第七号から第十一号まで、第十七号及び第十八号に掲げる書類)を添付しなければならない。
(2) For filing the written application for authorization under the preceding paragraph, the following documents (in cases where insurance contracts are transferred under Article 250, paragraph (1) of the Act, cases where Article 139, paragraph (1) of the Act is applied mutatis mutandis pursuant to the provisions of Article 270-4, paragraph (9) of the Act following the deemed replacement of terms, and cases where a Company under Reorganization Proceedings performs any of the activities set forth in Article 262, item (v) or Article 359, item (i) of the Special Act for Reorganization in accordance with a Reorganization Plan pursuant to Article 262, item (v) or Article 359, item (i) of the Special Act for Reorganization: the documents set forth in items (xvii) and (xviii)) must be attached:
一 理由書
(i) a written statement of reasons;
二 法第百三十五条第一項の契約に係る契約書
(ii) contract documents pertaining to the contract under Article 135, paragraph (1) of the Act;
三 移転会社及び移転先会社(外国保険会社等を除く。)の株主総会等の議事録
(iii) the minutes of Shareholders Meeting, etc. of the Transferor Company and the Transferee Company (excluding Foreign Insurance Company, etc.);
四 移転会社及び移転先会社の貸借対照表(外国保険会社等の場合にあっては、日本における保険業の貸借対照表)
(iv) the balance sheet of the Transferor Company and Transferee Company (in the case of a Foreign Insurance Company, etc., the balance sheet for the Insurance Business in Japan);
五 移転会社の財産目録
(v) the inventory of property of the Transferor Company;
六 移転対象契約の選定基準及び対象範囲を記載した書面
(vi) the document describing the selection criteria and the scope of Transferred Contracts;
七 移転会社を保険者とする保険契約について、次に掲げる事項を記載した書面
(vii) the document describing the following matters for insurance contracts wherein the insurer is the Transferor Company:
イ 当該保険契約の種類ごとに保険契約の移転前及び移転後における保険契約者の数、保険契約の件数及び保険金額の合計額並びに責任準備金その他の準備金の額
(a) the number of policyholders, the number of insurance contracts, the total of the insured amount, and the amount of Policy Reserve and any other reserves before and after the transfer of insurance contracts, for each type of insurance contract;
ロ 当該保険契約の種類ごとに保険契約の移転前における移転対象契約に係る責任準備金その他の準備金の額及びそれらの算定の適切性
(b) the amount of Policy Reserve and any other reserves for the Transferred Contracts before the transfer of insurance contract and the appropriateness of the calculation of such amount, for each type of insurance contract; and
ハ 保険契約の移転後における責任準備金その他の準備金の算定の適切性
(c) the appropriateness of the calculation of the amount of Policy Reserve and any other reserves after the transfer of insurance contracts;
八 法第百三十五条第一項の契約により移転対象契約とともに移転するものとされる財産について、その種類ごとに数量及び価額を記載した書面
(viii) the document describing the quantity and value, for each type of properties to be transferred associated with the Transferred Contract pursuant to the contract referred to in Article 135, paragraph (1) of the Act;
九 移転先会社を保険者とする保険契約(外国保険会社等にあっては、日本における保険契約)について、次に掲げる事項を記載した書面
(ix) with regard to each type of insurance contract wherein the insurer is the Transferor Company (or insurance contracts in Japan, in the case of a Foreign Insurance Company, etc.), the document describing the following matters:
イ 当該保険契約の種類ごとに保険契約の移転前及び移転後における保険契約者の数、保険契約の件数及び保険金額の合計額並びに責任準備金(外国保険会社等にあっては、法第百九十九条において準用する法第百十六条第一項の責任準備金をいう。ロ及びハ並びに次条第二号において同じ。)その他の準備金の額
(a) the number of policyholders, the number of insurance contracts, the total of the insured amount, and the amount of Policy Reserve (in the case of a Foreign Insurance Company, etc., meaning the Policy Reserve set forth in Article 116, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act; the same applies in (b) and (c) and item (ii) of the following Article) and any other reserves before and after the transfer of insurance contracts, for each type of insurance contract;
ロ 当該保険契約の種類ごとに保険契約の移転後における移転対象契約に係る責任準備金その他の準備金の額及びそれらの算定の適切性
(b) the amount of Policy Reserve and any other reserves for the Transferred Contracts after the transfer of insurance contract and the appropriateness of the calculation of such amount, for each type of insurance contract; and
ハ 保険契約の移転後における責任準備金その他の準備金の算定の適切性
(c) the appropriateness of the calculation of the amount of Policy Reserve and any other reserves after the transfer of insurance contracts;
十 法第百三十七条第一項本文の規定による公告及び通知をしたことを証する書面(同項ただし書の規定により当該通知を省略したときは、第八十八条の四各号に掲げる要件の全てを満たしていることを証する書面を含む。)
(x) a document certifying that the public notice and notification under the main clause of Article 137, paragraph (1) of the Act have been given (including a document certifying that all the requirements listed in the items of Article 88-4 are met, in cases where the notification has been omitted pursuant to the provisions of the proviso to the same paragraph);
十一 法第百三十七条第一項の異議を述べるべき期間内に異議を述べた移転対象契約者の数又はその者の第八十九条に規定する金額が、法第百三十七条第三項(法第二百五十一条第二項及び第三項の規定により読み替えて適用する場合並びに法第二百七十条の四第九項の規定により読み替えて準用する場合を含む。)に定める割合を超えなかったことを証する書面
(xi) a document certifying that the number of Affected Policyholders who stated their objections within the period for objection under Article 137, paragraph (1) of the Act or the amount pertaining to such policyholders as provided in Article 89 has not the certain ratio as set forth in Article 137, paragraph (3) of the Act (including the cases where it is applied pursuant to the provisions of Article 251, paragraphs (2) and (3) of the Act following the deemed replacement of terms and the cases where it is applied mutatis mutandis pursuant to the provisions of Article 270-4, paragraph (9) of the Act following the deemed replacement of terms);
十二 前号の異議を述べた移転対象契約者の異議の理由及び当該異議に対する移転会社又は移転先会社の対応を記載した書面
(xii) a document describing the grounds for the objections stated by the Affected Policyholders under the preceding item and the measures taken by the Transferor Company or the Transferee Company in response to such objections;
十三 移転対象契約者に対する剰余金の分配をする場合には、その額及びその算出方法並びにその分配の方法を記載した書面
(xiii) in cases where surplus is distributed to the Affected Policyholders, a document describing the amount distributed and the calculation method thereof as well as the method of distribution;
十四 移転会社及び移転先会社の直近の事業年度における保険金等の支払能力の充実の状況を示す比率及び保険契約の移転の日に見込まれる保険金等の支払能力の充実の状況を示す比率を記載した書面
(xiv) a document describing the ratio to indicate the soundness of solvency margin for Insurance Proceeds, etc. of the Transferor Company and the Transferee Company for the Most Recent Business Year, and the prospective ratio to indicate the soundness of their solvency margin for Insurance Proceeds, etc. as of the day of transfer of insurance contracts;
十五 移転先会社の移転対象契約に係る業務の実施体制及びサービスの内容を記載した書面
(xv) a document describing the system for carrying out the business relating to the Transferred Contracts at the Transferee Company and the content of its services;
十六 保険契約の種類ごとに法第百三十七条第五項に規定する場合において解約する旨を申し入れた移転対象契約者の数並びに同項の規定により移転会社が払い戻すべき金額及びその算出方法を記載した書面
(xvi) a document describing the number of Affected Policyholders who applied for cancellation of their contracts in the case prescribed in Article 137, paragraph (5) of the Act, as well as the amount to be refunded by the Transferor Company under the same paragraph and the calculation method of such amount, for each type of insurance contract;
十七 法第二百五十条第四項の規定による公告をしたときは、これを証する書面
(xvii) a document certifying that the public notice under Article 250, paragraph (4) of the Act, if any, has been given; and
十八 その他法第百三十九条第二項の規定による審査をするため参考となるべき事項を記載した書類
(xviii) any other document containing the matters which would serve as reference information for examination under Article 139, paragraph (2) of the Act.
(保険契約の移転の認可の審査)
(Examination for Authorization of Transfer of Insurance Contracts)
第九十条の二 金融庁長官は、前条第一項の規定による認可の申請に係る法第百三十九条第二項に規定する審査をするときは、次に掲げる事項に配慮するものとする。
Article 90-2 When conducting an examination under Article 139, paragraph (2) of the Act upon an application for authorization under paragraph (1) of the preceding Article, the Commissioner of the Financial Services Agency is to take into account the following circumstances:
一 保険契約の移転の目的及び移転対象契約の選定基準が保険契約者等の保護に欠けるおそれのないものであること。
(i) that the purpose of the transfer of insurance contracts and the selection criteria for Transferred Contracts are not likely to give negative impact on protection of policyholders, etc.;
二 保険契約の移転後において、移転会社を保険者とする保険契約及び移転先会社を保険者とする保険契約に係る責任準備金が保険数理に基づき合理的かつ妥当な方法により積み立てられることが見込まれること。
(ii) that the Policy Reserves for the insurance contracts wherein the issuer is the Transferor Company and for the insurance contracts wherein the issuer is the Transferee Company are expected to be set aside using a reasonable and relevant method based on actuarial science after the transfer of insurance contracts;
三 保険契約の移転後において、移転先会社の第三十条の五第一項第一号の社員配当準備金又は第六十四条第一項の契約者配当準備金(外国保険会社等にあっては、第百四十六条第一項の契約者配当準備金)が適正に積み立てられることが見込まれること。
(iii) that the Transferee Company is expected to set aside the members' dividend reserve set forth in Article 30-5, paragraph (1), item (i) or the Policyholders' Dividend Reserve set forth in Article 64, paragraph (1) (in the case of a Foreign Insurance Company, etc., the Policyholders' Dividend Reserve set forth in Article 146, paragraph (1)) appropriately after the transfer of insurance contracts;
四 保険契約の移転後において、移転会社及び移転先会社の保険金等の支払能力の充実の状況が保険数理に基づき適当であると見込まれること。
(iv) that the Transferor Company and the Transferee Company are expected to have an appropriate level of solvency in terms of its ability to pay for Insurance Proceeds, etc. after the transfer of insurance contracts; and
五 移転会社が、移転対象契約者に対して剰余金の分配をする場合には、当該分配が適正に行われるものであること。
(v) in cases where the Transferor Company distributes surplus to the Affected Policyholders, that such distribution will be made properly.
(保険契約の移転後の公告事項)
(Matters Subject to Ex-Post Facto Public Notice of Transfer of Insurance Contract)
第九十一条 法第百四十条第一項前段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 91 The matters to be specified by Cabinet Office Order, as provided in the first sentence of Article 140, paragraph (1) of the Act, are as follows:
一 法第百三十七条第一項から第三項までの規定(共同保険契約以外の保険契約にあっては、同条第一項ただし書の規定を除く。)による手続の経過
(i) the progress of the procedures under Article 137, paragraphs (1) to (3) of the Act (excluding the provisions of the proviso to paragraph (1) of the same Article, in the case of an insurance contract other than a coinsurance contract);
二 移転先会社の商号、名称又は氏名及び本店、主たる事務所又は日本における主たる店舗の所在地
(ii) the Transferee's the trade name or name of the Transferee Company, and the location of its head office, principal office or principal establishment in Japan.
(保険契約の移転後の通知の省略)
(Omission of Notification After Transfer of Insurance Contracts)
第九十一条の二 法第百四十条第二項ただし書に規定する内閣府令で定める場合は、第八十八条の四各号に掲げる要件のいずれにも該当する場合とする。
Article 91-2 The cases to be specified by Cabinet Office Order, as provided in the proviso to Article 140, paragraph (2) of the Act, are the cases which satisfy all of the requirements listed in the items of Article 88-4.
(保険契約の移転の効力)
(Validity of Transfer of Insurance Contracts)
第九十二条 保険契約の移転を受けたことにより、法第四条第二項第二号から第四号までに掲げる書類(以下この項において「事業方法書等」という。)又は法第百八十七条第三項第二号から第四号までに掲げる書類に定めた事項を、移転会社の事業方法書等に定めた事項のうち当該保険契約の移転に係る保険契約に関する部分を付加した内容に変更しなければならない場合においては、法第百三十九条第一項の規定による認可を受けた時に、法第百二十三条第一項(法第二百七条において準用する場合を含む。)の規定による認可を要する事項については、その認可を受けたものと、法第百二十三条第二項(法第二百七条において準用する場合を含む。)の規定による届出を要する事項については、変更があったものとみなす。
Article 92 (1) When, as a result of the implementation of a transfer of insurance contracts, the matters specified in the documents under Article 4, paragraph (2), items (ii) to (iv), of the Act (hereinafter collectively referred to as the "Statement of Business Procedures, etc." in this paragraph) or Article 187, paragraph (3), items (ii) to (iv), of the Act require amendment reflecting the matters set forth in the Statement of Business Procedures, etc. of the Transferor Company, the matters which require authorization under Article 123, paragraph (1) of the Act (including cases where applied mutatis mutandis pursuant to Article 207 of the Act) are deemed to have been authorized, and the matters which require reporting under Article 123, paragraph (2) of the Act (including cases where applied mutatis mutandis pursuant to Article 207 of the Act) are deemed to have been amended, at the time when the authorization under Article 139, paragraph (1) is granted.
2 移転先会社は、資産の運用方法又は第四十八条の三第一項及び第四十八条の五第一項に掲げる資産の運用額(外国保険会社等の場合にあっては、第百四十条の三第一項に掲げる資産の運用額)が保険契約の移転とともにする財産の移転を受けたことにより第四十七条から第四十九条までの規定(外国保険会社等の場合にあっては、第百三十九条及び第百四十条の三並びに第百六十条において準用する第四十九条の規定。以下この項において同じ。)による制限に反することとなった場合においては、その方法又は額により資産の運用を行うことができる。この場合において、当該移転先会社は、漸次、第四十七条から第四十九条までの規定の趣旨に従って、その資産の運用方法又は運用額を改めなければならない。
(2) A Transferee Company may, if, as a result of the transfer of property associated with a transfer of insurance contracts, the method of investment of assets or the amount of investment of assets under Article 48-3, paragraph (1) and Article 48-5, paragraph (1) (or, in the case of a Foreign Insurance Company, etc., the amount of investment under Article 140-3, paragraph (1)) contravenes the restriction under Articles 47 to 49 (or, in the case of a Foreign Insurance Company, etc., the amount of investment under Article 139, Article 140-3, and Article 49 as applied mutatis mutandis pursuant to Article 160; hereinafter the same applies in this paragraph), make investments in accordance with such method or in such amount. In this case, the Transferee Company must gradually amend the method or amount of investment of its assets in accordance with the spirit of the provisions of Articles 47 to 49.
第二節 事業の譲渡又は譲受け
Section 2 Transfer or Acquisition of Business
(認可を要しない事業の譲渡又は譲受け)
(Transfer or Acquisition of Business Not Requiring Authorization)
第九十三条 法第百四十二条(法第二百十一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ものは、有価証券の保護預りのみに係る事業の譲渡又は譲受けとする。
Article 93 The transfer or acquisition to be specified by Cabinet Office Order, as provided in Article 142 (including the cases where applied mutatis mutandis pursuant to Article 211 of the Act), is transfer or acquisition of business which only pertains to safe custody of Securities.
(事業譲渡等の認可の申請)
(Application for Authorization of Business Transfer, etc.)
第九十四条 保険会社(外国保険会社等を含む。以下この条において同じ。)は、法第百四十二条(法第二百十一条において準用する場合を含む。)の規定による認可を受けようとするときは、認可申請書に次に掲げる書類を添付して金融庁長官に提出しなければならない。
Article 94 (1) When an Insurance Company (including a Foreign Insurance Company, etc.; hereinafter the same applies in this Article) intends to obtain the authorization under Article 142 of the Act (including the cases where applied mutatis mutandis pursuant to Article 211 of the Act), it must submit to the Commissioner of the Financial Services Agency a written application for authorization, attaching thereto the following documents:
一 理由書
(i) a written statement of reasons;
二 事業の譲渡又は譲受け(次項及び第三項において「事業譲渡等」という。)に係る契約の内容を記載した書面
(ii) a document describing the terms and conditions of the contracts subject to transfer or acquisition of business (referred to as "Business Transfer, etc." in the following paragraph and paragraph (3));
三 当事者である保険会社(外国保険会社等を除く。)の株主総会等の議事録その他必要な手続があったことを証する書面
(iii) minutes of the Shareholders' Meeting, etc. of the Insurance Company, etc. (excluding a Foreign Insurance Company, etc.) which is the party, or and any other document certifying that necessary procedures have been taken;
四 当事者である保険会社の貸借対照表(外国保険会社等の場合にあっては、日本における保険業の貸借対照表)
(iv) inventories of properties and the balance sheet and profit and loss statement of the Insurance Company, etc. which is the party (or the balance sheet for the Insurance Business in Japan, in the case of a Foreign Insurance Company, etc.);
五 譲渡しようとする事業又は譲り受けようとする事業に係る損益の状況を記載した書面
(v) a document specifying the status of profit and loss pertaining to the business to be transferred or acquired;
六 法第百四十三条第一項に規定する保険金信託業務に係る事業の譲渡の認可の申請の場合にあっては、同項の規定による公告をしたことを証する書面
(vi) in the case of an application for authorization of transfer of business pertaining to Insurance Proceeds Trust Business as provided in Article 143, paragraph (1) of the Act, a document certifying that the public notice under the same paragraph has been given;
七 私的独占の禁止及び公正取引の確保に関する法律(昭和二十二年法律第五十四号。以下「独占禁止法」という。)第十六条第二項の規定による届出を要する場合においては、当該届出をしたことを証する書類
(vii) a document certifying that the notification under Article 16, paragraph (2) of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947; hereinafter referred to as the "Anti-Monopoly Act") has been completed, if such notification is required;
八 当該事業譲渡等を行った後における保険会社が子会社等(法第九十七条の二第三項前段に規定する子会社等をいう。以下この号、第百五条及び第百五条の六において同じ。)を有する場合には、当該保険会社及び当該子会社等の収支及び保険金等の支払能力の充実の状況を示す比率の見込みを記載した書類
(viii) if the Insurance Company is to have any Subsidiary Company, etc. (meaning the Subsidiary Company, etc. as provided in the first sentence of Article 97-2, paragraph (3) of the Act; hereinafter the same applies in this item, Article 105 and Article 105-6) after the implementation of the Business Transfer, etc., a document specifying the prospective income and expenditure of the Insurance Company and Subsidiary Company, etc. and the prospective ratio to indicate the soundness of their solvency margin for Insurance Proceeds, etc.;
九 当該事業の譲渡により当該保険会社の子会社が子会社でなくなる場合には、当該子会社の名称を記載した書類
(ix) when, as a result of the transfer of business, the Insurance Company's Subsidiary Company, etc. no longer falls under the category of the Subsidiary Company, the document specifying the name of such Subsidiary Company;
十 当該事業の譲受けにより子会社対象会社を子会社とする場合には、当該子会社対象会社に関する第五十八条第一項第四号に掲げる書類
(x) when, as a result of the acquisition of business, the Company Eligible to be Subsidiary Company is to fall under the category of the Subsidiary Company, the document regarding such Company Eligible to be Subsidiary Company as set forth in Article 58, paragraph (1), item (iv);
十一 当該事業の譲受けにより保険会社又はその子会社が国内の会社の議決権を合算してその基準議決権数を超えて保有することとなる場合には、当該国内の会社の名称及び業務の内容を記載した書類
(xi) when, as a result of the acquisition of business, the Insurance Company or its Subsidiary Company are to have voting rights in a Domestic Company of which the total number exceeds the Voting Right Holding Threshold, the document specifying the name and business details of the domestic company; and
十二 その他参考となるべき事項を記載した書類
(xii) a document containing any other matters which would serve as reference information.
2 前項の認可申請書は、保険会社を全部の当事者とする事業譲渡等の場合にあっては、当事者である保険会社の連名で提出しなければならない。ただし、外国保険会社等を全部又は一部の当事者とする日本における事業以外の事業のみに係る事業譲渡等の場合にあっては、この限りでない。
(2) In the case of the Business Transfer, etc. among Insurance Companies, the written application for authorization under the preceding paragraph must be submitted under the joint names of the Insurance Companies which are the parties; provided, however, that this does not apply to the case of the Business Transfer, etc. of the business other than business in Japan wherein all or part of the parties thereto comprise Foreign Insurance Company, etc.
3 第一項の認可申請書は、少額短期保険業者を一部の当事者とする事業譲渡等の場合にあっては、第二百十一条の六十七第一項の認可申請書とあわせて提出しなければならない。
(3) In the case of the Business Transfer, etc. wherein a Small Amount and Short Term Insurance Company is one of the parties thereto, the written application for authorization under paragraph (3) must be submitted together with the written application for authorization under Article 211-67, paragraph (1) of the Act.
4 法第二条第十五項の規定は、第一項第十一号に規定する議決権について準用する。
(4) The provisions of Article 2, paragraph (15) of the Act apply mutatis mutandis to the voting rights provided in paragraph (1), item (xi).
第三節 業務及び財産の管理の委託
Section 3 Entrustment of Business and Property Administration
(業務及び財産の管理を受託できない外国保険会社等)
(Foreign Insurance Company Not Allowed to Accept Entrustment of Business and Property Administration)
第九十五条 法第百四十四条第一項に規定する内閣府令で定めるものは、法第百八十五条第一項の日本における保険業に係る保険の引受けの代理をする者の事務所を設けている外国保険会社等とする。
Article 95 The companies to be specified by Cabinet Office Order, as provided in Article 144, paragraph (1) of the Act, are a Foreign Insurance Company, etc., which has established an office of a person acting as an agent for underwriting insurances pertaining to its Insurance Business in Japan, as set forth in Article 185, paragraph (1) of the Act.
(業務及び財産の管理の委託の認可の申請)
(Application for Authorization of Entrustment of Business and Property Administration)
第九十六条 法第百四十五条第一項の規定による認可の申請は、委託会社(法第百四十四条第二項に規定する委託会社をいう。以下この条及び次条において同じ。)及び受託会社(法第百四十四条第一項に規定する受託会社をいう。以下この条及び次条において同じ。)の連名の認可申請書を金融庁長官に提出して行わなければならない。
Article 96 (1) An application for authorization under Article 145, paragraph (1) of the Act must be made by way of submitting to the Commissioner of the Financial Services Agency a written application for authorization under the joint names of the Entrusting Company (meaning the Entrusting Company as provided in Article 144, paragraph (2) of the Act; hereinafter the same applies in this Article and the following Article) and Entrusted Company (meaning the Entrusted Company as provided in Article 144, paragraph (1) of the Act; hereinafter the same applies in this Article and the following Article).
2 前項の認可申請書には、次に掲げる書類を添付しなければならない。
(2) The following documents must be attached to a written application for authorization under the preceding paragraph:
一 理由書
(i) a written statement of reasons;
二 管理委託契約(法第百四十四条第一項の契約をいう。次条において同じ。)に係る契約書
(ii) a contract document pertaining to the Management Entrustment Contract (meaning the contract set forth in Article 144, paragraph (1) of the Act; the same applies in the following Article);
三 委託会社及び受託会社(外国保険会社等を除く。)の株主総会等の議事録
(iii) the minutes of Shareholders' Meeting, etc. of the Entrusting Company and the Entrusted Company (excluding a Foreign Insurance Company, etc.);
四 委託会社及び受託会社の貸借対照表(外国保険会社等の場合にあっては、日本における保険業の貸借対照表)
(iv) the balance sheet of the Entrusting Company and the Entrusted Company (in the case of a Foreign Insurance Company, etc., the balance sheet for its Insurance Business in Japan);
五 管理の委託をしようとする業務及び財産に係る損益の状況を記載した書面
(v) a document describing the status of profit and loss from the business and properties the administration of which is to be entrusted;
六 受託会社が委託会社の業務及び財産の管理を行う方法及び受託会社が法第百四十八条第一項の規定による表示をする方法を記載した書面
(vi) the method whereby the Entrusted Company carries out administration of the business and properties of the Entrusting Company, and the method for indication under Article 148, paragraph (1) of the Act;
七 その他法第百四十五条第二項の規定による審査をするため参考となるべき事項を記載した書類
(vii) any other document containing the matters which would serve as reference information for examination under Article 145, paragraph (2) of the Act.
(管理委託契約の変更又は解除の認可の申請)
(Application for Authorization of Amendment or Cancellation of Management Entrustment Contract)
第九十七条 法第百四十九条第二項の規定による認可の申請は、委託会社及び受託会社の連名の認可申請書を金融庁長官に提出して行わなければならない。
Article 97 (1) An application for authorization under Article 149, paragraph (2) of the Act must be made by way of submitting to the Commissioner of the Financial Services Agency a written application for authorization under the joint names of the Entrusting Company and the Entrusted Company.
2 前項の認可申請書には、次に掲げる書類を添付しなければならない。
(2) For filing the written application for authorization under the preceding paragraph, the following documents must be attached:
一 理由書
(i) a written statement of reasons;
二 管理委託契約に定めた事項の変更の認可の申請をする場合においては、変更後の管理委託契約書
(ii) in the case of filing an application for authorization of the amendment to the matters set forth in the Management Entrustment Contract, the amended Management Entrustment Contract;
三 委託会社及び受託会社(外国保険会社等を除く。)の株主総会等の議事録
(iii) the minutes of Shareholders' Meeting, etc. of the Entrusting Company and the Entrusted Company (excluding Foreign Insurance Company, etc.);
四 委託会社及び受託会社の貸借対照表(外国保険会社等の場合にあっては、日本における保険業の貸借対照表)
(iv) the balance sheet of the Entrusting Company and the Entrusted Company (in the case of a Foreign Insurance Company, etc., the balance sheet for the Insurance Business in Japan);
五 管理の委託をしている業務及び財産に係る損益の状況を記載した書面
(v) a document describing the status of profit and loss from the business and properties the administration of which is entrusted;
六 管理の委託をする業務及び財産の範囲に係る変更の認可を申請する場合においては、当該変更後に管理の委託をしようとする業務及び財産に係る損益の状況を記載した書面
(vi) in the case of filing an application for authorization of amendment to the scope of business and properties the administration of which is to be entrusted, a document describing the status of profit and loss from the business and properties the administration of which will be entrusted after the amendment; and
七 その他参考となるべき事項を記載した書類
(vii) a document containing any other matters which would serve as reference information.
第八章 解散、合併、会社分割及び清算
Chapter VIII Dissolution, Merger, Company Split and Liquidation
第一節 解散
Section 1 Dissolution
(解散等の認可の申請)
(Application for Authorization of Dissolution)
第九十八条 保険会社等は、法第百五十三条第一項の規定による認可を受けようとするときは、認可申請書に、次の各号に掲げる認可事項に応じ、当該各号に掲げる書類を添付して金融庁長官等に提出しなければならない。
Article 98 When an Insurance Company, etc. intends to obtain the authorization under Article 153, paragraph (1) of the Act, it must submit to the Commissioner of the Financial Services Agency or Other Official a written application for authorization in accordance with the categories of the authorization as specified in the following items, together with the following documents respectively set forth in the respective item:
一 解散についての株主総会等の決議
(i) resolution of the shareholders meeting, etc. in relation to the dissolution:
イ 理由書
(a) a written statement of reasons;
ロ 株主総会等の議事録
(b) the minutes of shareholders meeting, etc.;
ハ 財産目録及び貸借対照表
(c) the inventory of property and the balance sheet;
ニ 総代会がした解散の決議の認可の申請の場合においては、法第百五十七条第一項の規定による公告をしたことを証する書面及び同条第二項の社員である者が同項の請求をしなかったことを証する書面又は同条第三項の社員総会の決議に係る議事録
(d) in the case of an application for authorization of resolution of dissolution adopted by the Member Representatives Meeting, the document certifying that the public notice under Article 156, paragraph (1) has been given; and the document certifying that none of the members set forth in paragraph (2) of the same Article has made a request pursuant to the provisions of the same paragraph or the minutes pertaining to the resolution of the general meeting of members as set forth in paragraph (3) of the same Article;
ホ 当該保険会社等(株式会社及び法第六十三条第一項の定款の定めをしている相互会社に限る。)を保険者とする保険契約(令第十六条に規定する保険契約を除く。)がないことを証する書面
(e) the document certifying the non-existence of the insurance contract (excluding the insurance contract provided in Article 16 of the Cabinet Order) wherein the insurer is the Insurance Company, etc. (limited to a stock company, and a Mutual Company which has provisions in its articles of incorporation as set forth in Article 63, paragraph (1) of the Act);
ヘ 当該保険会社等を保険者とする保険契約があるときは、当該保険契約の処理方針を記載した書面
(f) if there is any insurance contract wherein the insurer is the Insurance Company, etc., the document specifying the handling policy for such insurance contracts;
ト その他法第百五十三条第二項の規定による審査をするため参考となるべき事項を記載した書類
(g) a document stating any other matters which would serve as reference information in an examination conducted pursuant to the provisions of Article 153, paragraph (2);
二 保険業の廃止についての株主総会の決議
(ii) the resolution of the shareholders meeting in relation to the abolition of Insurance Business:
イ 理由書
(a) a written statement of reasons;
ロ 株主総会の議事録
(b) the minutes of shareholders meeting, etc.;
ハ 貸借対照表
(c) the balance sheet;
ニ 当該保険会社等を保険者とする保険契約(令第十六条に規定する保険契約を除く。)がないことを証する書面
(d) the document certifying the non-existence of the insurance contract (excluding the insurance contract provided in Article 16 of the Cabinet Order) wherein the insurer is the Insurance Company, etc.;
ホ 当該保険会社等を保険者とする保険契約があるときは、当該保険契約の処理方針を記載した書面
(e) if there is any insurance contract wherein the insurer is the Insurance Company, etc., the document specifying the handling policy for such insurance contracts;
ヘ その他法第百五十三条第二項の規定による審査をするため参考となるべき事項を記載した書類
(f) a document stating any other matters which would serve as reference information in an examination conducted pursuant to the provisions of Article 153, paragraph (2);
三 保険業を営む株式会社を全部又は一部の当事者とする合併
(iii) the merger including the stock company engaged in Insurance Business as the all or part of parties:
イ 理由書
(a) a written statement of reasons;
ロ 合併契約の内容を記載した書面
(b) a document describing the terms and conditions of the merger agreement;
ハ 当事者である保険会社等の株主総会の議事録その他必要な手続があったことを証する書面
(c) the minutes of the shareholders meeting of the Insurance Company, etc. which is the party to the merger, or and any other document certifying that necessary procedures have been taken;
ニ 各当事者の財産目録並びに貸借対照表及び損益計算書
(d) the inventories of properties and the balance sheet and profit and loss statement of each of the parties to the merger;
ホ 合併費用を記載した書面
(e) a document describing the cost of merger;
ヘ 会社法第七百八十九条第二項、第七百九十九条第二項又は第八百十条第二項(債権者の異議)の規定による公告又は催告をしたこと及び異議を述べた債権者があるときは、その者に対し弁済し、若しくは担保を提供し、若しくは信託したこと又は合併をしてもその者を害するおそれがないことを証する書面
(f) a document certifying that the public notice and notices under the provisions of Article 789, paragraph (2), Article 799, paragraph (2) or Article 810, paragraph (2) (Objection of Creditors) of the Companies Act have been given, and if any creditor has raised an objection, the fact that the payment has been made or reasonable security has been provided to the creditor or reasonable property has been deposited in trust for the purpose of having the creditor receive the payment, or that the merger is not likely to harm the creditor;
ト 当事者である保険会社等を保険者とする保険契約(令第十六条に規定する保険契約を除く。)がないことを証する書面
(g) the document certifying the non-existence of the insurance contract (excluding the insurance contract provided in Article 16 of the Cabinet Order) wherein the insurer is the Insurance Company, etc. which the party to the merger;
チ 当事者である保険会社等を保険者とする保険契約があるときは、当該保険契約の処理の方針を記載した書面
(h) if there is any insurance contract wherein the insurer is the Insurance Company, etc. which is the party to the merger, the document specifying the handling policy for such insurance contracts;
リ 合併の当事者の一方が保険会社等でない場合においては、当該保険会社等でない当事者の従前の定款
(i) if the counterparty to the merger is not an Insurance Company, its articles of incorporation formerly in effect; and
ヌ その他法第百五十三条第二項の規定による審査をするため参考となるべき事項を記載した書類
(j) a document stating any other matters which would serve as reference information in an examination conducted pursuant to the provisions of Article 153, paragraph (2).
(解散等の公告)
(Public Notice of Dissolution)
第九十九条 保険会社等は、法第百五十四条の規定による公告をする場合において、当該保険会社等を保険者とする保険契約があるときは、当該保険契約の処理方針を示すものとする。
Article 99 When an Insurance Company, etc. intends to give a public notice under Article 154 of the Act, and where there is any insurance contract wherein the insurer is the Insurance Company, it is to present the handling policy for such insurance contracts.
(解散に係る備置書類)
(Documents to Be Kept in Relation to Dissolution)
第九十九条の二 法第百五十六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 99-2 The matters to be specified by Cabinet Office Order, as provided in Article 156-2, paragraph (1) of the Act, are as follows:
一 解散に関する議案
(i) item on the agenda for dissolution;
二 貸借対照表
(ii) a balance sheet; and
三 当該保険会社等を保険者とする保険契約があるときは、当該保険契約の処理方針
(iii) if there is any insurance contract wherein the insurer is the Insurance Company, etc., the document specifying the handling policy for such insurance contracts.
(解散に係る公告事項)
(Matters Subject to Public Notice in Relation to Dissolution)
第九十九条の三 法第百五十七条第一項に規定する内閣府令で定める事項は、当該保険会社等を保険者とする保険契約の処理方針とする。
Article 99-3 The matters to be specified by Cabinet Office Order, as provided in Article 157, paragraph (1) of the Act, are the handling policy for insurance contracts where the Insurance Company, etc. is the insurer.
第二節 合併
Section 2 Merger
(相互会社が存続するときの株式会社と相互会社との吸収合併契約)
(Absorption-Type Merger Agreement between Stock Company and Mutual Company Whereby Mutual Company Survives)
第九十九条の三の二 法第百六十二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 99-3-2 The matters to be specified by Cabinet Office Order, as provided in Article 162, paragraph (1), item (vi) of the Act, are as follows:
一 吸収合併存続相互会社が吸収合併に際して吸収合併消滅株式会社(法第百六十二条第一項第一号に規定する吸収合併消滅株式会社をいう。以下この節(第百一条の二の二十一、第百一条の二の二十二、第百一条の二の二十四、第百三条第一号ホ及び第百三条の二第一号ホを除く。)において同じ。)の株主に対してその株式に代わる金銭を交付するときは、当該金銭の額又はその算定方法
(i) if the Mutual Company Surviving the Absorption-Type Merger is to deliver to shareholders of the Absorbed Stock Company (meaning the Absorbed Stock Company as provided in Article 162, paragraph (1), item (i) of the Act; hereinafter the same in this Section (excluding Article 101-2-21, Article 101-2-22, Article 101-2-2-24, Article 103, item (i), (e) and Article 103-2, item (i), (e))) the money in lieu of the shares thereof when effecting the Absorption-type Merger, the amount of such money and method of calculation thereof;
二 前号に規定する場合には、吸収合併消滅株式会社の株主(吸収合併消滅株式会社を除く。)に対する同号の金銭の割当てに関する事項
(ii) in the case provided in the preceding item, the matters related to allocation of money under the same item to the shareholder of the Absorbed Stock Company (such shareholder excludes the Absorbed Stock Company);
三 吸収合併消滅株式会社が新株予約権を発行しているときは、吸収合併存続相互会社が吸収合併に際して当該新株予約権の新株予約権者に対して交付する当該新株予約権に代わる金銭の額又はその算定方法
(iii) when the Absorbed Stock Company has issued share options, the amount or calculation method of money in lieu of the share options, which is to be delivered by the Mutual Company Surviving the Absorption-Type Merger to the share option holders when implementing the Absorption-type Merger; and
四 前号に規定する場合には、吸収合併消滅株式会社の新株予約権の新株予約権者に対する同号の金銭の割当てに関する事項
(iv) in the case provided in the preceding item, the matters related to allocation of money under the same paragraph to be allocated to the holder of share options of the Absorbed Stock Company.
(相互会社を設立するときの株式会社と相互会社との新設合併契約)
(Absorption-Type Merger Agreement between Stock Company and Mutual Company Whereby Mutual Company Is Incorporated)
第九十九条の三の三 法第百六十三条第一項第十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 99-3-3 The matters to be specified by Cabinet Office Order, as provided in Article 163, paragraph (1), item (x) of the Act, are as follows:
一 新設合併設立相互会社(法第百六十一条第一項第二号に規定する新設合併設立相互会社をいう。以下この節において同じ。)が新設合併に際して新設合併消滅株式会社(法第百六十三条第一項第一号に規定する新設合併消滅株式会社をいう。以下この節(第百一条の二の二十三、第百一条の二の二十四、第百三条第一号ホ及び第百三条の二第一号ホを除く。)において同じ。)の株主に対してその株式に代わる金銭を交付するときは、当該金銭の額又はその算定方法
(i) if the Formed Mutual Company in Consolidation-Type Merger (meaning a Formed Mutual Company in Consolidation-Type Merger as provided in Article 161, paragraph (1), item (ii) of the Act; hereinafter; hereinafter the same in this Section) delivers to the shareholders of the Consolidated Stock Company (meaning the Consolidated Stock Company as provided in Article 163, paragraph (1), item (i) of the Act; hereinafter the same applies in this Section (excluding Article 101-2-21, Article 101-2-22, Article 101-2-2-24, Article 103, item (i), (e) and Article 103-2, item (i), (e))) the money in lieu of the shares thereof when effecting the Absorption-type Merger, the amount of such money and method of calculation thereof;
二 前号に規定する場合には、新設合併消滅株式会社の株主(新設合併消滅株式会社を除く。)に対する同号の金銭の割当てに関する事項
(ii) in the case provided in the preceding item, the matters related to allocation of money under the same item to the shareholder of the Consolidated Stock Company (such shareholder excludes the Consolidated Stock Company);
三 新設合併消滅株式会社の全部又は一部が新株予約権を発行しているときは、新設合併設立相互会社が新設合併に際して当該新株予約権の新株予約権者に対して交付する当該新株予約権に代わる金銭の額又はその算定方法
(iii) when the Consolidated Stock Company has issued share options, the amount or calculation method of money in lieu of the share options, which is to be delivered by the Formed Mutual Company in Consolidation-Type Merger to the share option holders when implementing the Consolidation-type Merger; and
四 前号に規定する場合には、新設合併消滅株式会社の新株予約権の新株予約権者に対する同号の金銭の割当てに関する事項
(iv) in the case provided in the preceding item, the matters related to allocation of money under the same paragraph to be allocated to the holder of share options of the Consolidated Stock Company.
(一株に満たない端数に係る部分につき新たに発行する株式の売却に関する事項)
(Matters Related to Sale of Shares Newly Issued for Fractional Lots)
第九十九条の四 法第百六十四条第一項第四号及び第百六十五条第一項第十号に規定する売却に関し内閣府令で定める事項は、次の各号に掲げる売却の区分に応じ、それぞれ当該各号に定める事項とする。
Article 99-4 The matters related to sales to be specified by Cabinet Office Order, as provided in Article 164, paragraph (1), item (iv) and Article 165, paragraph (1), item (x) of the Act, are the matters set forth in the following items, in accordance with the categories of the sale as respectively set forth therein:
一 競売による売却 売却予定時期
(i) sale by way of auction: the schedule date of sale;
二 市場価格による売却 売却予定先及び売却予定時期
(ii) sale at the market price: the scheduled purchaser and the scheduled date of sale; and
三 裁判所の許可を得て行う売却 売却価格の算定方法、売却予定先及び売却予定時期
(iii) sales with permission from the court: the method of calculation of sales price, the scheduled purchaser, and the scheduled date of sale.
(一株に満たない端数に係る部分につき新たに発行する株式の買受けに関する事項)
(Matters Related to Purchase of Shares Newly Issued for Fractional Lots)
第九十九条の五 法第百六十四条第一項第五号及び第百六十五条第一項第十一号に規定する買受けに関し内閣府令で定める事項は、次の各号に掲げる買受けの区分に応じ、それぞれ当該各号に定める事項とする。
Article 99-5 The matters related to purchase to be specified by Cabinet Office Order, as provided in Article 164, paragraph (1), item (v) and Article 165, paragraph (1), item (xi) of the Act, are the matters set forth in the following items, in accordance with the categories of the sale as respectively set forth therein:
一 前条第二号に定める方法により売却した場合の買受け 買受け予定時期
(i) purchase, when the shares are sold by the method specified in item (ii) of the preceding Article: the scheduled date of purchase; and
二 前条第三号に定める方法により売却した場合の買受け 買受け価格の算定方法及び買受け予定時期
(ii) purchase, when the shares are sold by the method specified in item (iii) of the preceding Article: the method of calculation of the purchase price and the scheduled date of purchase.
(社員の寄与分の計算)
(Calculation of Members' Amount of Contribution)
第百条 法第百六十四条第三項又は第百六十五条第六項において準用する法第九十条第二項に規定する内閣府令で定めるところにより計算した金額は、吸収合併消滅相互会社(法第百六十条第一号に規定する吸収合併消滅相互会社をいう。以下この節において同じ。)又は新設合併消滅相互会社(法第百六十一条第一項第一号に規定する新設合併消滅相互会社をいう。以下この節において同じ。)の社員が当該吸収合併消滅相互会社又は新設合併消滅相互会社と締結している保険契約ごとの寄与分の合計額とする。
Article 100 (1) The amount calculated in accordance with the formula to be specified by Cabinet Office Order, as provided in Article 90, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 164, paragraph (3) or Article 165, paragraph (6) of the Act, is the total of the amount of contribution per insurance contract concluded between the members of the Absorbing Mutual Company (meaning an Absorbing Mutual Company as provided in Article 160, item (i) of the Act; hereinafter the same applies in this Section) or Consolidated Mutual Company (meaning a Consolidated Mutual Company as provided in Article 161, paragraph (1), item (i) of the Act; hereinafter the same applies in this Section) and such Absorbing Mutual Company or Consolidated Mutual Company.
2 前項に規定する保険契約ごとの寄与分は、消滅相互会社(法第百六十五条の十五第一項に規定する消滅相互会社をいう。以下この節において同じ。)が設定した保険契約の区分(以下この条において「区分」という。)ごとに、第一号に掲げる額から第二号に掲げる額を控除した額を、当該区分に属する保険契約ごとにその責任準備金、保険金、保険料その他の基準となる金額に応じて計算した金額とする。
(2) The amount of contribution per each insurance contract as provided in the preceding paragraph is the amount calculated by deducting the amount set forth in item (ii) from the amount set forth in item (i) for each Insurance Contract Category of the insurance contract provided by the Extinct Mutual Company (meaning the Extinct Mutual Company as provided in Article 165-15, paragraph (1) of the Act; hereinafter the same applies in this Section) (hereinafter referred to as "Insurance Contract Category" in this Article), and then further calculated in accordance with the amount of policy reserve, insurance proceeds, insurance premiums and any other base amount for each insurance contract which fall under the relevant Insurance Contract Category:
一 社員に係る保険契約について、社員の支払った保険料及び当該保険料として収受した金銭を運用することによって得られた収益の合計額から、保険金、返戻金その他の給付金の支払、事業費の支出その他の支出に充てられた額を控除した額
(i) the total of the profits related to the member's insurance contract generated from investment of insurance premiums paid by the member and money received as the insurance premiums, less the amount allocated for expenditures such as payment of the insurance proceeds, refund or any other benefits, expenditures of operating costs and any other costs;
二 社員に係る保険契約について、保険契約上の債務を履行するために確保すべき資産の額
(ii) the amount of assets in relation to the member's insurance contracts which are to be secured to perform obligations under insurance contracts.
(株式の発行等により一に満たない端数を処理する場合における市場価格)
(Market Price for Processing of Fractions of Less Than One Share Upon Issuance of Shares)
第百条の二 法第百六十四条第三項又は第百六十五条第六項において読み替えて準用する法第九十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(一に満たない端数の処理)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法第百六十四条第三項又は第百六十五条第六項において準用する法第九十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株式の価格とする方法とする。
Article 100-2 The method specified by Cabinet Office Order, provided in Article 234, paragraph (2) (Processing of Fractions of Less Than One Share) of the Companies Act as applied mutatis mutandis pursuant to Article 90, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 164, paragraph (3) and Article 165, paragraph (6) of the Act following the deemed replacement of terms, is the method whereby the amount listed in the following items is treated as the price of shares provided in Article 234, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 90, paragraph (3) of the Act as further applied mutatis mutandis pursuant to Article 164, paragraph (3) and Article 165, paragraph (6) of the Act, in accordance with the categories of the respective cases set forth therein:
一 当該株式を市場において行う取引によって売却する場合 当該取引によって売却する価格
(i) if the shares are sold through a market transaction: the sale price of the transaction; or
二 前号に掲げる場合以外の場合 次に掲げる額のうちいずれか高い額
(ii) in cases other than the case set forth the preceding item: the higher of the following prices:
イ 法第百六十四条第三項又は第百六十五条第六項において準用する法第九十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の規定により売却する日(以下この号において「売却日」という。)における当該株式を取引する市場における最終の価格(当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格)
(a) the closing price of the shares on the market in which the shares are traded, as of the day when the shares were sold, pursuant to the provisions of Article 234, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 90, paragraph (3) of the Act as further applied mutatis mutandis pursuant to Article 164, paragraph (3) and Article 165, paragraph (6) of the Act (hereinafter referred to as the "Sales Date" in this item) (if no sale and purchase transaction has been conducted on the Sales Date, or where the Sales Date falls in a non-business day of the market, the contract price of the sale and purchase transaction effected for the first time after the relevant day); or
ロ 売却日において当該株式が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該株式の価格
(b) if, as of the Sales Date, the shares are the subject of a Tender Offer, etc., the price of the shares provided for in the contract pertaining to the Tender Offer, etc. as of the Sales Date.
(合併剰余金額の計算等)
(Calculation of Amount of Surplus from Merger)
第百一条 法第百六十四条第四項又は第百六十五条第七項において準用する法第九十一条第三項に規定する内閣府令で定めるところにより計算した金額は、消滅相互会社の合併時における純資産額として計算した金額に第一号に掲げる額のうちに第二号に掲げる額の占める割合を乗じて算出される金額とする。
Article 101 (1) The amount calculated in accordance with the formula to be specified by Cabinet Office Order, as provided in Article 91, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 164, paragraph (4) or Article 165, paragraph (7) of the Act, is the amount calculated as the net asset as of the time of the Merger of the Extinct Mutual Company, multiplied by the ratio of the amount set forth in item (ii) to the amount set forth in item (i):
一 第百条第一項により社員の寄与分の合計額を計算する場合に用いる方法と同様の方法により評価した消滅相互会社の合併時における総資産の額から次に掲げる額の合計額を控除した額
(i) the amount of total assets of the Extinct Mutual Company as of the time of the Entity Conversion which are appraised by the same method as those used for the purpose of calculation of the total amount of members' contributions under Article 100, paragraph (1), less the total of the following amounts:
イ 第百条第二項第二号に掲げる額
(a) the amount set forth in Article 100, paragraph (2), item (ii);
ロ 法第六十三条第一項の保険契約について、第百条第二項第二号に掲げる額を計算する場合に用いる方法と同様の方法により評価した保険契約上の債務を履行するために確保すべき資産の額
(b) in connection with the insurance contract under Article 63, paragraph (1) of the Act, the amount of assets to be secured for the purpose of performance of obligations under insurance contracts which are appraised by the same method as those used for the purpose of calculation of the amount set forth in Article 100, paragraph (2), item (ii);
ハ 第百条第二項第二号に掲げる額を計算する場合に用いる方法と同様の方法により評価した消滅相互会社の合併時における債務を履行するために確保すべき資産の額(イ及びロに掲げるものを除く。)
(c) the amount of assets to be secured for the purpose of performance of obligations of the Extinct Mutual Company at the time of the Merger, which are appraised by the same method as those used for the purpose of calculation of the amount set forth in Article 100, paragraph (2), item (ii); and
二 前号に掲げる額から第百条第一項に規定する社員の寄与分の合計額を控除した額
(ii) the amount set forth in the preceding paragraph, less the total of the amount of members' contributions as provided in Article 100, paragraph (1).
2 吸収合併存続株式会社(法第百六十四条第一項第一号に規定する吸収合併存続株式会社をいう。以下この節(第百一条の二の二十二、第百一条の二の二十四、第百三条第一号ホ及び第百三条の二第一号ホを除く。)において同じ。)又は新設合併設立株式会社(法第百六十五条第一項第二号に規定する新設合併設立株式会社をいう。以下この節において同じ。)において、次に掲げる事由により貸借対照表の純資産の部又は負債の部に計上した金額が減少する場合には、当該減少額につき合併剰余金額を減額することができる。
(2) When, with regard to the Stock Company Surviving the Absorption-Type Merger (meaning the Stock Company Surviving the Absorption-Type Merger as provided in Article 164, paragraph (1), item (i) of the Act; hereinafter the same applies in this Section (excluding Article 101-2-21, Article 101-2-22, Article 101-2-2-24, Article 103, item (i), (e) and Article 103-2, item (i), (e))) or Formed Stock Company (meaning the Formed Stock Company as provided in Article 165, paragraph (1), item (ii) of the Act; hereinafter the same applies in this Section), the amount recorded in the net asset section or liability section of the balance sheet is reduced due to any reason set forth in the following items, the amount of surplus from merger may be reduced accordingly based upon such reduction:
一 剰余金、資本準備金又は利益準備金による欠損のてん補
(i) compensation of loss by the use of surplus, capital reserve or retained earnings reserve;
二 資本金の額の減少
(ii) reduction in the amount of stated capital;
三 法第四条第二項第四号に掲げる書類を変更することによる第六十九条第一項第一号又は第七十条第一項第一号イの保険料積立金の追加積立て
(iii) addition to the insurance premiums reserve under Article 69, paragraph (1), item (i) or Article 70, paragraph (1), item (i), (a) by way of effecting amendment to the document set forth in Article 4, paragraph (2), item (iv) of the Act;
四 法第百十五条第一項の価格変動準備金の取崩し
(iv) reversal of Price Fluctuation Reserve under Article 115, paragraph (1) of the Act;
五 第六十九条第一項第三号又は第七十条第一項第二号の二の危険準備金の取崩し
(v) reversal of Contingency Reserve under Article 69, paragraph (1), item (iii) or Article 70, paragraph (1), item (ii)-2.
(消滅株式会社の事前開示事項)
(Matters Subject to Prior Disclosure by Extinct Stock Company)
第百一条の二 法第百六十五条の二第一項に規定する内閣府令で定める事項は、消滅株式会社(同項に規定する消滅株式会社をいう。以下この節において同じ。)が吸収合併消滅株式会社である場合には、次に掲げる事項とする。
Article 101-2 (1) If an Extinct Stock Company (meaning an Extinct Stock Company as provided in Article 165-2, paragraph (1) of the Act; hereinafter the same applies in this Section) is an Absorbed Stock Company, the matters to be specified by Cabinet Office Order, as provided in the same paragraph, are as follows:
一 第九十九条の三の二第一号及び第二号に掲げる事項についての定め(当該定めがない場合にあっては、当該定めがないこと)の相当性に関する事項
(i) matters related to adequacy of the provisions on the matters set forth in Article 99-3, items (i) and (ii) (if there is no such provision, the adequacy as to the lack thereof);
二 吸収合併消滅株式会社が新株予約権を発行しているときは、第九十九条の三の二第三号及び第四号に掲げる事項についての定めの相当性に関する事項
(ii) the matters related to adequacy of the provisions on the matters set forth in Article 99-3-2, items (iii) and (iv), in cases the Absorbed Stock Company has issued share options;
三 法第百六十二条第一項第三号に掲げる事項についての定めの相当性に関する事項
(iii) the matters pertaining to the adequacy of provisions concerning the matters listed in Article 162, paragraph (1), items (iii) of the Act;
四 吸収合併消滅株式会社(清算株式会社を除く。)についての次に掲げる事項
(iv) the following matters related to the Absorbed Stock Company (excluding a Liquidating Stock Company):
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日における貸借対照表)の内容
(a) the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Absorbed Stock Company);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日。ハにおいて同じ。)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Absorbed Stock Company; the same applies in item (c)) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
ハ 最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(法第百六十五条の二第一項の規定により同項の書面又は電磁的記録を各営業所に備え置いた日(以下この条において「吸収合併契約備置開始日」という。)後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(c) if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping of documents or Electronic or Magnetic Records under Article 165-2, paragraph (1) of the Act (hereinafter referred to as "Day on Which the Absorption-type Merger Agreement Began To Be Kept") and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
五 吸収合併消滅株式会社(清算株式会社に限る。)が会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成した貸借対照表
(v) the balance sheet prepared by the Absorbed Stock Company (limited to a Liquidating Stock Company) pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act;
六 吸収合併存続相互会社についての次に掲げる事項
(vi) the following matters related to the Mutual Company Surviving the Absorption-Type Merger:
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日における貸借対照表)の内容
(a) the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Mutual Company Surviving the Absorption-Type Merger);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日)後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(b) if, after the last day of the Most Recent Business Year (if there is no such Most Recent Business Year, the day of incorporation of the Mutual Company Surviving the Absorption-Type Merger), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
七 吸収合併が効力を生ずる日以後における吸収合併存続相互会社の債務(法第百六十五条の七第一項の規定により吸収合併について異議を述べることができる保険契約者その他の債権者に対して負担する債務(保険契約者その他保険契約に係る権利を有する者の当該権利(保険金請求権等を除く。)に係る債務を除く。)に限る。)の履行の見込みに関する事項
(vii) the matters pertaining to the prospect on performance of the obligations of the Mutual Company Surviving the Absorption-Type Merger on or after the day when the Absorption-type Merger becomes effective (limited to the obligations (excluding the obligations pertaining to the rights of policyholders or any other right holders pertaining to the insurance contracts (excluding Insurance Claims, etc.)) against policyholders or any other creditors who may raise objection as to the Absorption-type Merger pursuant to the provisions of Article 165-7, paragraph (1) of the Act);
八 吸収合併契約備置開始日後、前各号に掲げる事項に変更が生じたときは、変更後の当該事項
(viii) if, after the Day on Which the Absorption-type Merger Agreement Began To Be Kept, any change has arisen in any of the matters listed in the items of the preceding item, those matters after the change.
2 法第百六十五条の二第一項に規定する内閣府令で定める事項は、消滅株式会社が新設合併消滅株式会社である場合は、次に掲げる事項とする。
(2) If an Extinct Stock Company is a Consolidated Stock Company, the matters to be specified by Cabinet Office Order, as provided in Article 165-2, paragraph (1) of the Act, are as follows:
一 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項
(i) the matters set forth in (a) or (b) below, in accordance with the categories of the respective cases set forth therein:
イ 新設合併設立会社(法第百六十五条の四第一項に規定する新設合併設立会社をいう。以下この節において同じ。)が相互会社である場合 次に掲げる事項
(a) if the Formed Company (meaning the Formed Company as provided in Article 165-4, paragraph (1) of the Act; hereinafter the same applies in this Section) is a Mutual Company: the following matters:
(1) 第九十九条の三の三第一号及び第二号に掲げる事項についての定め(当該定めがない場合にあっては、当該定めがないこと)の相当性に関する事項
1. matters related to adequacy of the provisions on the matters set forth in Article 99-3, items (i) and (ii) (if there is no such provision, the adequacy as to the lack thereof);
(2) 新設合併消滅株式会社の全部又は一部が新株予約権を発行しているときは、第九十九条の三の三第三号及び第四号に掲げる事項についての定めの相当性に関する事項
2. the matters related to adequacy of the provisions on the matters set forth in Article 99-3-2, items (iii) and (iv), in cases the Consolidated Stock Company has issued share options;
(3) 法第百六十三条第一項第七号に掲げる事項についての定め(当該定めがない場合にあっては、当該定めがないこと)の相当性に関する事項
3. matters related to adequacy of the provisions on the matters set forth in Article 163, paragraph (1), item (vii) (if there is no such provision, the adequacy as to the lack thereof); and
(4) 法第百六十三条第一項第八号に掲げる事項についての定めの相当性に関する事項
4. matters related to adequacy of the provisions on the matters set forth in Article 163, paragraph (1), item (viii);
ロ 新設合併設立会社が株式会社である場合 次に掲げる事項
(b) if the Formed Company is a stock company: the following matters:
(1) 法第百六十五条第一項第六号から第十一号までに掲げる事項についての定めの相当性に関する事項
1. matters related to adequacy of the provisions on the matters set forth in Article 165, paragraph (1), items (vi) to (xi);
(2) 新設合併消滅株式会社の全部又は一部が新株予約権を発行しているときは、法第百六十五条第一項第十二号及び第十三号に掲げる事項についての定めの相当性に関する事項
2. the matters related to adequacy of the provisions on the matters set forth in Article 165, paragraph (1), items (xii) and (xiii) of the Act, in cases the Consolidated Stock Company has issued share options; and
(3) 法第百六十五条第一項第十四号に掲げる事項についての定め(当該定めがない場合にあっては、当該定めがないこと)の相当性に関する事項
3. matters related to adequacy of the provisions on the matters set forth in Article 165, paragraph (1), item (xiv) (if there is no such provision, the adequacy as to the lack thereof);
二 新設合併消滅株式会社(他の新設合併消滅株式会社を含み、清算株式会社を除く。)についての次に掲げる事項
(ii) the following matters related to the Consolidated Stock Company (including other Consolidated Stock Companies; and excluding Liquidating Stock Companies):
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日における貸借対照表)の内容
(a) the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Consolidated Mutual Company);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日。ハにおいて同じ。)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Consolidated Stock Company; the same applies in item (c)) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
ハ 最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(法第百六十五条の二第一項の規定により同項の書面又は電磁的記録を各営業所に備え置いた日(以下この条において「新設合併契約備置開始日」という。)後新設合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(c) if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping of documents or Electronic or Magnetic Records under Article 165-2, paragraph (1) of the Act (hereinafter referred to as "Day of Commencement of Keeping Consolidation-Type Merger Agreement") and the day when the Consolidation-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
三 新設合併消滅相互会社(清算相互会社を除く。)についての次に掲げる事項
(iii) the following matters in relation to the Consolidated Mutual Company (excluding Liquidating Mutual Companies):
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、新設合併消滅相互会社の成立の日における貸借対照表)の内容
(a) the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Consolidated Mutual Company);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、新設合併消滅相互会社の成立の日)後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(新設合併契約備置開始日後新設合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(b) if, after the last day of the Most Recent Business Year (if there is no such Most Recent Business Year, the date of incorporation of the Consolidated Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day of Commencement of Keeping Consolidation-type Merger Agreement and the day when the Consolidation-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
四 当該新設合併消滅株式会社(清算株式会社に限る。)及び他の新設合併消滅会社(法第百六十五条第一項第一号に規定する新設合併消滅会社をいう。以下この節において同じ。)(清算株式会社又は清算相互会社に限る。)が会社法第四百九十二条第一項(法第百八十条の十七において準用する場合を含む。)の規定により作成した貸借対照表
(iv) the balance sheet prepared by the Consolidated Stock Company (limited to a Liquidating Stock Company) and other Consolidated Company (meaning the Consolidated Company as provided in Article 165, paragraph (1), item (i) of the Act; hereinafter the same applies in this Section) (limited to a Liquidating Stock Company and Liquidating Mutual Company) pursuant to the provisions of Article 492, paragraph (1) (including the cases where applied mutatis mutandis pursuant to Article 180-17 of the Act);
五 新設合併が効力を生ずる日以後における新設合併設立会社の債務(保険契約者その他保険契約に係る権利を有する者の当該権利(保険金請求権等を除く。)に係る債務及び他の新設合併消滅会社から承継する債務を除く。)の履行の見込みに関する事項
(v) the matters pertaining to the prospect on performance of the obligations of the Formed Company after the day when the Consolidation-type Merger becomes effective (excluding the obligations pertaining to the rights (excluding Insurance Claims, etc.) of the policyholders or any other person holding the rights pertaining to insurance contract, and also excluding the obligations to be assumed from other Consolidated Companies);
六 新設合併契約備置開始日後、前各号に掲げる事項に変更が生じたときは、変更後の当該事項
(vi) if, after the Day of Commencement of Keeping a Consolidation-Type Merger Agreement, any change has arisen in the matters listed in the preceding items, those matters after the change.
(消滅株式会社の計算書類に関する公告事項)
(Matters Related to Financial Statements of Extinguished Companies)
第百一条の二の二 法第百六十五条の七第二項第三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 101-2-2 The matters to be specified by Cabinet Office Order, as provided in Article 165-7, paragraph (2), item (iii) of the Act, are the matters set forth in the following items, in accordance with the categories of the cases applicable as of the day of publication as set forth in the same paragraph:
一 最終事業年度に係る貸借対照表又はその要旨につき消滅株式会社(消滅株式会社が新設合併消滅株式会社である場合にあっては、他の新設合併消滅株式会社を含む。以下この条において同じ。)が法第十三条の規定により読み替えて適用する会社法第四百四十条第一項(計算書類の公告)の規定又は同条第二項の規定により公告をしている場合 次に掲げるもの
(i) if, pursuant to the provisions of Article 440, paragraph (1) (Public Notice of Financial Statements) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms or Article 440, paragraph (2) of the Companies Act, an Extinguished Stock Company (if an Extinguished Stock Company is a Stock Company Extinguished Upon a Consolidation-Type Merger, other Stock Companies Extinguished Upon a Consolidation-Type Merger are included; hereinafter the same applies in this Article) has given a public notice of its balance sheet for the Most Recent Business Year or summary thereof: the following information:
イ 時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁
(a) if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or
ロ 電子公告により公告をしているときは、会社法第九百十一条第三項第二十八号イ(株式会社の設立の登記)に掲げる事項
(b) if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;
二 最終事業年度に係る貸借対照表につき消滅株式会社が会社法第四百四十条第三項に規定する措置を執っている場合 同法第九百十一条第三項第二十六号に掲げる事項
(ii) if, in regard to the balance sheet pertaining to the Most Recent Business year, the Notifying Company has implemented the measures provided in Article 440, paragraph (3) of the Companies Act: the matters listed in Article 911, paragraph (3), item (xxvi) of the Companies Act;
三 消滅株式会社が会社法第四百四十条第四項に規定する株式会社である場合において、当該株式会社が金融商品取引法第二十四条第一項(有価証券報告書の提出)の規定により最終事業年度に係る有価証券報告書を提出しているとき その旨
(iii) if the Extinguished Stock Company is a stock company as provided in Article 440, paragraph (4) of the Companies Act, and where it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;
四 消滅株式会社が会社法の施行に伴う関係法律の整備等に関する法律第二十八条(計算書類の公告等に関する規定の適用除外)の規定により会社法第四百四十条の規定が適用されないものである場合 その旨
(iv) if, pursuant to the provisions of Article 28 (Exclusion from Application of Provisions Pertaining to Public Notice of Financial Statements) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the Notifying Company is excluded from application of the provisions of Article 440 of the Companies Act: such fact;
五 消滅株式会社につき最終事業年度がない場合 その旨
(v) if the Extinguished Stock Company has no Most Recent Business Year: such fact;
六 消滅株式会社が清算株式会社である場合 その旨
(vi) if the Extinguished Stock Company is a Liquidating Stock Company: such fact;
七 前各号に掲げる場合以外の場合 最終事業年度に係る別紙様式第二号(少額短期保険業者にあっては別紙様式第二号の三、特定取引勘定設置会社にあっては別紙様式第二号の二)に定める貸借対照表の要旨の内容
(vii) other cases than as set forth in the preceding items: the details of the summary of the balance sheet for the Most Recent Business Year prepared in accordance with Appended Form No. 2 (or Appended Form No. 2-3, in the case of a Small Amount and Short Term Insurance Company; or Appended Form No. 2-2, in the case of a Company with Specified Transaction Account).
(消滅株式会社の公告事項)
(Matters Subject to Public Notice by Extinct Stock Company)
第百一条の二の三 法第百六十五条の七第二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 101-2-3 The matters to be specified by Cabinet Office Order, as provided in Article 165-7, paragraph (2), item (v) of the Act, are as follows:
一 吸収合併存続会社(法第百六十五条の十七第二項第二号に規定する吸収合併存続会社をいう。以下この節において同じ。)又は新設合併設立会社の基金の総額又は資本金の額
(i) the total amount of the funds or the amount of stated capital of the Absorbing Company (meaning the Absorbing Company as provided in Article 165-17, paragraph (2), item (ii) of the Act; hereinafter the same applies in this Section) or the Formed Company;
二 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項
(ii) the matters set forth in (a) or (b) below, in accordance with the categories of the respective cases set forth therein:
イ 吸収合併存続会社又は新設合併設立会社が相互会社であるとき 消滅株式会社(消滅株式会社が新設合併消滅株式会社である場合にあっては、他の新設合併消滅株式会社を含む。)の株主及び新株予約権者又は新設合併消滅相互会社の社員に対する金銭の割当てに関する事項
(a) if the Absorbing Company or the Formed Company is a Mutual Company: the matters related to the allocation of money to the shareholders or share option holder of the Extinct Stock Company (if the Extinct Stock Company is a Consolidated Stock Company, including other Consolidated Stock Companies) or to the members of the Consolidated Mutual Company;
ロ 新設合併設立会社が株式会社であるとき 次に掲げる事項
(b) if the Formed Company is a stock company: the following matters:
(1) 新設合併消滅株式会社(他の新設合併消滅株式会社を含む。以下この号において同じ。)の株主に対する株式又は金銭の割当てに関する事項
1. the matters related to allocation of shares or money to the shareholders of the Consolidated Stock Company (including other Consolidated Stock Companies; hereinafter the same applies in this item);
(2) 全部又は一部の新設合併消滅株式会社の新株予約権者に対する新株予約権又は金銭の割当てに関する事項
2. the matters related to allocation of share options or monies to the share option holders of all or part of the Consolidated Stock Companies;
(3) 新設合併消滅相互会社の社員に対する株式又は金銭の割当てに関する事項
3. the matters related to allocation of shares or monies to the members of the Consolidated Mutual Company;
(4) 新設合併消滅相互会社の社員に対する株式の割当てにより生ずる一株に満たない端数に係る部分につき新たに発行する株式の売却の方法その他売却に関し第九十九条の四に規定する事項
4. the method of selling any additional fraction of shares to be issued as a result of the allocation of shares to the members of the Consolidated Mutual Company and any other matter provided in Article 99-4;
(5) (4)の株式を買い受けるときは、買受けの方法その他買受けに関し第九十九条の五各号に掲げる事項
5. the method of purchasing any fraction of shares arising under 4. and any other matter specified by Cabinet Office Order regarding such purchase;
三 消滅株式会社の保険契約者の合併後における権利に関する事項
(iii) the matters related to the rights of policyholders of the Extinct Stock Company after the merger;
四 公告対象会社(吸収合併存続相互会社又は新設合併消滅相互会社をいう。以下この号において同じ。)の計算書類に関する事項として、法第百六十五条の七第二項の規定による公告の日における次のイからヘまでに掲げる場合の区分に応じ、当該イからヘまでに定めるもの
(iv) the matters set forth in the following items, in accordance with the categories of the cases applicable as of the day of publication as specified in Article 165-7, paragraph (2) of the Act as the matters related to the financial statements of Notifying Company (meaning the Mutual Company Surviving the Absorption-Type Merger or Consolidated Mutual Company; hereinafter the same applies in this item):
イ 最終事業年度に係る貸借対照表又はその要旨につき公告対象会社が法第五十四条の七第一項又は第二項の規定により公告をしている場合 次に掲げるもの
(a) if the Notifying Company has given public notice of the balance sheet pertaining to the Most Recent Business Year or a summary thereof pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Companies Act: the following matters:
(1) 時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁
1. if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published;
(2) 電子公告により公告をしているときは、法第六十四条第二項第十七号イに掲げる事項
2. if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 64, paragraph (2), item (xvii), (a) of the Act;
ロ 最終事業年度に係る貸借対照表につき公告対象会社が法第五十四条の七第三項に規定する措置を執っている場合 法第六十四条第二項第十五号に掲げる事項
(b) if, in regard to the balance sheet pertaining to the Most Recent Business Year, the Notifying Company has implemented the measures provided in Article 54-7, paragraph (3) of the Act: the matters listed in Article 64, paragraph (2), item (xv);
ハ 公告対象会社が法第五十四条の七第四項に規定する相互会社である場合において、当該相互会社が金融商品取引法第二十四条第一項(有価証券報告書の提出)の規定により最終事業年度に係る有価証券報告書を提出しているとき その旨
(c) if the Notifying Company is a Mutual Company as provided in Article 54-7, paragraph (4) of the Act, and where it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;
ニ 公告対象会社につき最終事業年度がない場合 その旨
(d) if the Notifying Company has no Most Recent Business Year: such fact;
ホ 公告対象会社が清算相互会社である場合 その旨
(e) if the Notifying Company is a Liquidating Mutual Company: such fact;
ヘ イからホまでに掲げる場合以外の場合 最終事業年度に係る別紙様式第三号(少額短期保険業者にあっては別紙様式第三号の三、特定取引勘定設置会社にあっては別紙様式第三号の二)に定める貸借対照表の要旨の内容
(f) other cases than as set forth in (a) to (e): the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 3 (the Appended Form No. 3-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 3-2, in the case of a Company with Specified Transaction Account).
(保険契約に係る債権の額)
(Amount of Claim Pertaining to Insurance Contract)
第百一条の二の四 法第百六十五条の七第四項において準用する法第七十条第六項に規定する内閣府令で定める金額は、生命保険会社にあっては第一号に掲げる金額とし、損害保険会社にあっては第二号及び第三号に掲げる金額の合計額とし、少額短期保険業者にあっては第二号に掲げる金額とする。
Article 101-2-4 The amount to be specified by Cabinet Office Order, as provided in Article 70, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act, is the amount set forth in item (i), in the case of a Life Insurance Company; the total of the amounts set forth in items (ii) and (iii), in the case of a Non-Life Insurance Company; and the amount set forth in item (ii), in the case of a Small Amount and Short Term Insurance Company:
一 法第百六十五条の七第二項の公告(以下この条において「公告」という。)の時において被保険者のために積み立てるべき金額
(i) the amount to be reserved for the insured, as of the time of the public notice under Article 165-7, paragraph (2) of the Act (hereinafter referred to as the "Public Notice" in this Article);
二 未経過期間(保険契約に定めた保険期間のうち、公告の時において、まだ経過していない期間をいう。)に対応する保険料の金額
(ii) the amount of the insurance premiums corresponding to the Unexpired Period (meaning the insurance period specified in an insurance contract which have not been passed as of the time of the public notice); and
三 公告の時において第七十条第一項第三号の払戻積立金として積み立てるべき金額
(iii) the amount to be reserved as the refund reserve as set forth in Article 70, paragraph (1), item (iii), as of the time of the public notice.
(吸収合併存続株式会社の事前開示事項)
(Matters Subject to Disclosure by Stock Company Surviving the Absorption-Type Merger)
第百一条の二の五 法第百六十五条の九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 101-2-5 The matters to be specified by Cabinet Office Order, as provided in Article 165-9, paragraph (1) of the Act, are as follows:
一 法第百六十四条第一項第二号から第六号までに掲げる事項についての定め(当該定めがない場合にあっては、当該定めがないこと)の相当性に関する事項
(i) matters related to adequacy of the provisions on the matters set forth in Article 164, paragraph (1), items (i) to (vi) (if there is no such provision, the adequacy as to the lack thereof);
二 吸収合併存続株式会社についての次に掲げる事項
(ii) the following matters related to the Stock Company Surviving the Absorption-Type Merger:
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日における貸借対照表)の内容
(a) the details of the Financial Statements, etc. for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Stock Company Surviving the Absorption-Type Merger);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日。ハにおいて同じ。)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Stock Company Surviving the Absorption-Type Merger; the same applies in item (c)) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
ハ 最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(法第百六十五条の九第一項の規定により同項の書面又は電磁的記録を各営業所に備え置いた日(以下この条において「吸収合併契約備置開始日」という。)後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(c) if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping of documents or Electronic or Magnetic Records under Article 165-9, paragraph (1) of the Act (hereinafter referred to as "Day on Which the Absorption-type Merger Agreement Began To Be Kept") and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
三 吸収合併消滅相互会社(清算相互会社を除く。)についての次に掲げる事項
(iii) the following matters related to the Absorbed Mutual Company (excluding Liquidating Mutual Company):
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日における貸借対照表)の内容
(a) the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Absorbed Mutual Company);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日)後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(b) if, after the last day of the Most Recent Business Year (if there is no such Most Recent Business Year, the day of incorporation of the Absorbed Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-Type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
四 吸収合併消滅相互会社(清算相互会社に限る。)が法第百八十条の十七において準用する会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成した貸借対照表
(iv) the balance sheet prepared by the Absorbed Mutual Company (limited to a Liquidating Mutual Company) pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act;
五 吸収合併が効力を生ずる日以後における吸収合併存続株式会社の債務(法第百六十五条の十二において準用する法第百六十五条の七第一項の規定により吸収合併について異議を述べることができる保険契約者その他の債権者に対して負担する債務(保険契約者その他保険契約に係る権利を有する者の当該権利(保険金請求権等を除く。)に係る債務を除く。)に限る。)の履行の見込みに関する事項
(v) the matters pertaining to the prospect on performance of the obligations of the Stock Company Surviving the Absorption-Type Merger on or after the day when the Absorption-type Merger becomes effective (limited to the obligations (excluding the obligations pertaining to the rights of policyholders or any other right holders pertaining to the insurance contracts (excluding Insurance Claims, etc.)) against policyholders or any other creditors who may raise objection as to the Absorption-type Merger pursuant to the provisions of Article 165-7, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 165-12 of the Act);
六 吸収合併契約備置開始日後吸収合併が効力を生ずるまでの間に、前各号に掲げる事項に変更が生じたときは、変更後の当該事項
(vi) if, for the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, any change has arisen in any of the matters listed in the items of the preceding item, those matters after the change.
(純資産の額)
(Amount of Net Assets)
第百一条の二の六 法第百六十五条の十一第一項第二号に規定する内閣府令で定める方法は、算定基準日(吸収合併契約を締結した日(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吸収合併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。)における第一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額(当該額が五百万円を下回る場合にあっては、五百万円)をもって吸収合併存続株式会社の純資産額とする方法とする。
Article 101-2-6 The method to be specified by Cabinet Office Order, as provided in Article 165-11, paragraph (1), item (ii) of the Act, is the method whereby the total of the amounts set forth in items (i) to (vi), as of the Cut-Off Date (meaning the date of conclusion of the absorption-type merger agreement (if, pursuant to the agreement, the timing other than the conclusion date (limited to the timing between the date of conclusion of the contract and the time immediately prior to the time when the Absorption-type Merger becomes effective) has been designated, such timing)), less the amount set forth in item (vii) (or five million yen, if the amount is less than five million yen), is regarded as the amount of net assets of the Stock Company Surviving the Absorption-Type Merger:
一 資本金の額
(i) the amount of stated capital;
二 資本準備金の額
(ii) the amount of capital reserve;
三 利益準備金の額
(iii) the amount of retained earnings reserve;
四 会社法第四百四十六条(剰余金の額)に規定する剰余金の額
(iv) the amount of surplus as provided in Article 446 (Amount of Surplus) of the Companies Act;
五 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日)における評価・換算差額等に係る額
(v) the amount pertaining to valuation and translation adjustments, etc. as of the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the day of incorporation of the Stock Company Surviving the Absorption-Type Merger);
六 新株予約権の帳簿価額
(vi) the book value of share options; and
七 自己株式及び自己新株予約権の帳簿価額の合計額
(vii) the total amount of the book value of its treasury shares and its own share options.
(株式の数)
(Number of Shares)
第百一条の二の七 法第百六十五条の十一第二項に規定する内閣府令で定める数は、次に掲げる数のうちいずれか小さい数とする。
Article 101-2-7 The number to be specified by Cabinet Office Order, as provided in Article 165-11 paragraph (2) of the Act, is the smallest of the following numbers:
一 特定株式(法第百六十五条の十一第二項に規定する行為に係る株主総会において議決権を行使することができることを内容とする株式をいう。以下この条において同じ。)の総数に二分の一(当該株主総会の決議が成立するための要件として当該特定株式の議決権の総数の一定の割合以上の議決権を有する株主が出席しなければならない旨の定款の定めがある場合にあっては、当該一定の割合)を乗じて得た数に三分の一(当該株主総会の決議が成立するための要件として当該株主総会に出席した当該特定株主(特定株式の株主をいう。以下この条において同じ。)の有する議決権の総数の一定の割合以上の多数が賛成しなければならない旨の定款の定めがある場合にあっては、一から当該一定の割合を減じて得た割合)を乗じて得た数に一を加えた数
(i) the number obtained by adding one to the number obtained by multiplying the total number of Specific Shares (meaning the shares which entitles the shareholders to exercise their voting rights at a shareholders meeting pertaining to the act as provided in Article 165-11 paragraph (2) of the Act; hereinafter the same applies in this Article) by half (if the articles of incorporation provide that adoption of such a resolution at a shareholders meeting requires the presence of shareholders having voting rights of not less than a certain proportion of all voting rights pertaining to the Specific Shares, by such proportion), and further by one-third (if the articles of incorporation provide that adoption of such a resolution at a shareholders meeting requires affirmative votes of not less than a certain proportion of the total number of voting rights held by the Specific Shareholders (meaning the shareholders of Specific Shares; the same applies hereinafter in this Article) present at the meeting, by a proportion obtained by subtracting the proportion from one);
二 法第百六十五条の十一第二項に規定する行為に係る決議が成立するための要件として一定の数以上の特定株主の賛成を要する旨の定款の定めがある場合において、特定株主の総数から株式会社に対して当該行為に反対する旨の通知をした特定株主の数を減じて得た数が当該一定の数未満となるときにおける当該行為に反対する旨の通知をした特定株主の有する特定株式の数
(ii) the number of Specific Shares held by the Specific Shareholders who have given notice to the effect that they dissent from the act provided in Article 165-11 paragraph (2) of the Act, in the case where the articles of incorporation provide that adoption of the resolution pertaining to that act requires affirmative votes of not less than a certain number of Specific Shareholders, and where the total number of Specific Shareholders, less the number of Specific Shareholders who have given notice to the stock company to the effect that they dissent from that act, is less than the certain number;
三 法第百六十五条の十一第二項に規定する行為に係る決議が成立するための要件として前二号の定款の定め以外の定款の定めがある場合において、当該行為に反対する旨の通知をした特定株主の全部が同項に規定する株主総会において反対したとすれば当該決議が成立しないときは、当該行為に反対する旨の通知をした特定株主の有する特定株式の数
(iii) the number of Specific Shares held by the Specific Shareholders who have given notice to the effect that they dissent from the act provided in Article 165-11 paragraph (2) of the Act, if the articles of incorporation provide that adoption of the resolution pertaining to that act is subject to any provisions of the articles of incorporation other than those set forth in the preceding two items, and where the resolution is not adopted if all of the Specific Shareholders who have given notice to the effect that they dissent from that act cast dissenting votes at the shareholders meeting provided in the same paragraph; and
四 定款で定めた数
(iv) the number specified by the articles of incorporation.
(吸収合併存続株式会社の計算書類に関する公告事項)
(Matters Subject to Public Notice in Relation to Financial Statements of Stock Company Surviving the Absorption-Type Merger)
第百一条の二の八 法第百六十五条の十二において準用する法第百六十五条の七第二項第三号に規定する内閣府令で定めるものは、法第百六十五条の十二において準用する法第百六十五条の七第二項の規定による公告の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 101-2-8 The matters to be specified by Cabinet Office Order, as provided in Article 165-7, paragraph (2), item (iii) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act, are the matters set forth in the following items, in accordance with the categories of the cases applicable as of the day of publication as set forth in Article 165-7, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act:
一 最終事業年度に係る貸借対照表又はその要旨につき吸収合併存続株式会社が法第十三条の規定により読み替えて適用する会社法第四百四十条第一項(計算書類の公告)の規定又は同条第二項の規定により公告をしている場合 次に掲げるもの
(i) if, pursuant to the provisions of Article 440, paragraph (1) (Public Notice of Financial Statements) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms or Article 440, paragraph (2) of the Companies Act, a Stock Company Surviving the Absorption-Type Merger has given a public notice of its balance sheet for the Most Recent Business Year: the following information:
イ 時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁
(a) if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or
ロ 電子公告により公告をしているときは、会社法第九百十一条第三項第二十八号イ(株式会社の設立の登記)に掲げる事項
(b) if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;
二 最終事業年度に係る貸借対照表につき吸収合併存続株式会社が会社法第四百四十条第三項に規定する措置を執っている場合 同法第九百十一条第三項第二十六号に掲げる事項
(ii) if, in regard to the balance sheet pertaining to the Most Recent Business year, the Stock Company Surviving the Absorption-Type Merger has implemented the measures provided in Article 440, paragraph (3) of the Companies Act: the matters listed in Article 911, paragraph (3), item (xxvi) of the Companies Act;
三 吸収合併存続株式会社が会社法第四百四十条第四項に規定する株式会社である場合において、当該株式会社が金融商品取引法第二十四条第一項(有価証券報告書の提出)の規定により最終事業年度に係る有価証券報告書を提出しているとき その旨
(iii) if the Stock Company Surviving the Absorption-Type Merger is a stock company as provided in Article 440, paragraph (4) of the Companies Act, and it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;
四 吸収合併存続株式会社につき最終事業年度がない場合 その旨
(iv) if the Stock Company Surviving the Absorption-Type Merger has no Most Recent Business Year: such fact;
五 前各号に掲げる場合以外の場合 最終事業年度に係る別紙様式第二号(少額短期保険業者にあっては別紙様式第二号の三、特定取引勘定設置会社にあっては別紙様式第二号の二)に定める貸借対照表の要旨の内容
(v) other cases than as set forth in the preceding items: the details of the summary of the balance sheet for the Most Recent Business Year prepared in accordance with Appended Form No. 2 (or Appended Form No. 2-3, in the case of a Small Amount and Short Term Insurance Company; or Appended Form No. 2-2, in the case of a Company with Specified Transaction Account).
(吸収合併存続株式会社の公告事項)
(Matters Subject to Public Notice of Stock Company Surviving the Absorption-Type Merger)
第百一条の二の九 法第百六十五条の十二において準用する法第百六十五条の七第二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 101-2-9 The matters to be specified by Cabinet Office Order, as provided in Article 165-7, paragraph (2), item (v) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act, are as follows:
一 吸収合併存続株式会社の資本金の額
(i) the amount of stated capital of the Stock Company Surviving the Absorption-Type Merger;
二 吸収合併消滅相互会社の社員に対する株式又は金銭の割当てに関する事項
(ii) the matters related to allocation of shares or money to members of the Absorbed Mutual Company;
三 吸収合併消滅相互会社の社員に対する株式の割当てにより生ずる一株に満たない端数に係る部分につき新たに発行する株式の売却の方法その他売却に関し第九十九条の四に規定する事項
(iii) the method of selling any additional fraction of shares to be issued as a result of the allocation of shares to the members of the Absorbed Mutual Company and any other matter provided in Article 99-4 regarding such sale;
四 吸収合併消滅相互会社の保険契約者の吸収合併後における権利に関する事項
(iv) the matters related to the rights of policyholders of the Absorbed Mutual Company after the Absorption-type Merger;
五 第三号の株式を買い受けるときは、買受けの方法その他買受けに関し第九十九条の五各号に掲げる事項
(v) when the shares set forth in item (iii) are to be purchased, the method or purchasing and any other matters related to purchasing as set forth in the items of Article 99-5;
六 吸収合併消滅相互会社の計算書類に関する事項として、法第百六十五条の十二において準用する法第百六十五条の七第二項の規定による公告の日における次のイからヘまでに掲げる場合の区分に応じ、当該イからヘまでに定めるもの
(vi) the following matters related to financial statements of the Absorbed Mutual Company, as referred to in Article 165-7, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act, are the matters set forth in (a) to (f) below, in accordance with the categories of the cases applicable as of the day of publication as set forth in the same paragraph:
イ 最終事業年度に係る貸借対照表又はその要旨につき吸収合併消滅相互会社が法第五十四条の七第一項又は第二項の規定により公告をしている場合 次に掲げるもの
(a) if the converting Mutual Company has given public notice of the balance sheet pertaining to the Most Recent Business Year or a summary thereof pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Act: the matters listed in the following:
(1) 時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁
1. if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or
(2) 電子公告により公告をしているときは、法第六十四条第二項第十七号イに掲げる事項
2. if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 64, paragraph (2), item (xvii), (a) of the Act;
ロ 最終事業年度に係る貸借対照表につき吸収合併消滅相互会社が法第五十四条の七第三項に規定する措置を執っている場合 法第六十四条第二項第十五号に掲げる事項
(b) if, in regard to the balance sheet pertaining to the Most Recent Business year, the Absorbed Mutual Company has implemented the measures provided in Article 54-7, paragraph (3) of the Act: the matters listed in Article 64, paragraph (2), item (xv) of the Act;
ハ 吸収合併消滅相互会社が法第五十四条の七第四項に規定する相互会社である場合において、当該相互会社が金融商品取引法第二十四条第一項(有価証券報告書の提出)の規定により最終事業年度に係る有価証券報告書を提出しているとき その旨
(c) if the Absorbed Mutual Company is a Mutual Company as provided in Article 54-7, paragraph (4) of the Act, and where it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;
ニ 吸収合併消滅相互会社につき最終事業年度がない場合 その旨
(d) if the Absorbed Mutual Company has no Most Recent Business Year: such fact;
ホ 吸収合併消滅相互会社が清算相互会社である場合 その旨
(e) if the Absorbed Mutual Company is a Liquidating Mutual Company: such fact;
ヘ イからホまでに掲げる場合以外の場合 最終事業年度に係る別紙様式第三号(少額短期保険業者にあっては別紙様式第三号の三、特定取引勘定設置会社にあっては別紙様式第三号の二)に定める貸借対照表の要旨の内容
(f) other cases than as set forth in (a) to (e): the details of the summary of the balance sheet for the Most Recent Business Year prepared in accordance with Appended Form No. 3 (or Appended Form No. 3-3, in the case of a Small Amount and Short Term Insurance Company; or Appended Form No. 3-2, in the case of a Company with Specified Transaction Account).
(保険契約に係る債権の額)
(Amount of Claim Pertaining to Insurance Contract)
第百一条の二の十 法第百六十五条の十二において準用する法第百六十五条の七第四項において準用する法第七十条第六項に規定する内閣府令で定める金額は、生命保険会社にあっては第一号に掲げる金額とし、損害保険会社にあっては第二号及び第三号に掲げる金額の合計額とし、少額短期保険業者にあっては第二号に掲げる金額とする。
Article 101-2-10 The amount to be specified by Cabinet Office Order, as provided in Article 70, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act as further applied mutatis mutandis pursuant to Article 165-12 of the act, is the amount set forth in item (i), in the case of a Life Insurance Company; the total of the amounts set forth in items (ii) and (iii), in the case of a Non-Life Insurance Company; and the amount set forth in item (ii), in the case of a Small Amount and Short Term Insurance Company:
一 法第百六十五条の十二において準用する法第百六十五条の七第二項の公告(以下この条において「公告」という。)の時において被保険者のために積み立てるべき金額
(i) the amount to be reserved for the insured, as of the time of the public notice under Article 165-7, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act (hereinafter referred to as the "Public Notice" in this Article);
二 未経過期間(保険契約に定めた保険期間のうち、公告の時において、まだ経過していない期間をいう。)に対応する保険料の金額
(ii) the amount of the insurance premiums corresponding to the Unexpired Period (meaning the insurance period specified in an insurance contract which have not been passed as of the time of the public notice); and
三 公告の時において第七十条第一項第三号の払戻積立金として積み立てるべき金額
(iii) the amount to be reserved as the refund reserve as set forth in Article 70, paragraph (1), item (iii), as of the time of the public notice.
(吸収合併存続株式会社の事後開示事項)
(Matters Subject to Ex-Post Facto Disclosure of Stock Company Surviving the Absorption-Type Merger)
第百一条の二の十一 法第百六十五条の十三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 101-2-11 The matters to be specified by Cabinet Office Order, as provided in Article 165-13, paragraph (1) of the Act, are as follows:
一 吸収合併が効力を生じた日
(i) the day when the Absorption-type Merger becomes effective;
二 吸収合併消滅相互会社における次に掲げる手続の経過
(ii) the progress of the following procedures which are implemented by the Absorbed Mutual Company:
イ 法第百六十五条の十六の二の規定による請求に係る手続の経過
(a) the progress of the procedures pertaining to the demand under Article 165-16-2 of the Act; and
ロ 法第百六十五条の十七の規定による手続の経過
(b) the progress of the procedures under Article 165-17 of the Act;
三 吸収合併存続株式会社における次に掲げる手続の経過
(iii) the progress of the following procedures by the Stock Company Surviving the Absorption-type Merger:
イ 法第百六十五条の十一の二の規定による請求に係る手続の経過
(a) the progress of the procedures pertaining to the demand under Article 165-11-2 of the Act; and
ロ 法第百六十五条の十二において準用する法第百六十五条の四第一項及び第二項の規定、法第百六十五条の十二において準用する法第百六十五条の五第二項において準用する会社法第七百九十七条第五項から第九項まで(反対株主の株式買取請求)の規定、法第百六十五条の十二において準用する法第百六十五条の七の規定並びに法第百六十五条の十二において準用する会社法第七百九十七条第一項及び第二項の規定による手続の経過
(b) the progress of the procedures under Article 165-4, paragraphs (1) and (2) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act, Article 797, paragraphs (5) to (9) (Dissenting Shareholders' Appraisal Rights) of the Companies Act as applied mutatis mutandis pursuant to Article 165-5, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act, Article 165-7 of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act and Article 797, paragraphs (1) and (2) of the Companies Act as applied mutatis mutandis pursuant to Article 165-12 of the Act;
四 吸収合併により吸収合併存続株式会社が吸収合併消滅相互会社から承継した重要な権利義務に関する事項
(iv) the matters related to important rights and obligations succeeded from the Absorbed Mutual Company to the Stock Company Surviving the Absorption-Type Merger upon the Absorption-type Merger;
五 法第百六十五条の十五第一項の規定により吸収合併消滅相互会社が備え置いた書面又は電磁的記録に記載又は記録がされた事項(吸収合併契約の内容を除く。)
(v) the matters stated or recorded in the Electronic or Magnetic Records kept by the Absorbed Mutual Company pursuant to the provisions of Article 165-15, paragraph (1) of the Act (excluding the terms and conditions of the absorption-type merger agreement);
六 法第百六十九条の五第一項の変更の登記をした日
(vi) the day when the registration of change under Article 169-5, paragraph (1) of the Act was effect; and
七 前各号に掲げるもののほか、吸収合併に関する重要な事項
(vii) beyond what is set forth in the preceding items, the material matters related to the Absorption-type Merger.
(新設合併設立株式会社の事後開示事項)
(Matters Subject to Ex-Post Facto Disclosure by Formed Stock Company)
第百一条の二の十二 法第百六十五条の十四第三項において準用する法第百六十五条の十三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 101-2-12 The matters to be specified by Cabinet Office Order, as provided in Article 165-13, paragraph (1) of the Act as applied mutatis mutandis to Article 165-14, paragraph (3) of the Act, are as follows:
一 新設合併が効力を生じた日
(i) the day when the Consolidation-type Merger becomes effective;
二 法第百六十五条の四第一項及び第二項の規定による株主及び新株予約権者に対する通知又は公告の手続の経過
(ii) the progress of notices to shareholder and share option holders or public notices under Article 165-4, paragraphs (1) and (2) of the Act;
三 法第百六十五条の三の二又は第百六十五条の十六の二の規定による請求に係る手続の経過
(iii) the progress of the procedures pertaining to the demand under Article 165-3-2 or Article 165-16-2 of the Act;
四 法第百六十五条の五第一項及び同条第二項において準用する会社法第七百八十五条第五項から第九項まで(反対株主の株式買取請求)、法第百六十五条の六第一項及び同条第二項において準用する会社法第七百八十七条第五項から第十項まで(新株予約権買取請求)、法第百六十五条の七並びに第百六十五条の十七の規定による手続の経過
(iv) the progress of the procedure under Article 785, paragraphs (5) to (9) (Dissenting Shareholders' Appraisal Rights) of the Companies Act as applied mutatis mutandis pursuant to Article 165-5, paragraph (1) of the Act and paragraph (2) of the same Article, Article 787, paragraphs (5) to (10) (Exercise of Appraisal Rights on Share Options) of the Companies Act as applied mutatis mutandis pursuant to Article 165-6, paragraph (1) of the Act and paragraph (2) of the same Article, and Article 165-7 and Article 165-17 of the Act;
五 新設合併により新設合併設立株式会社が新設合併消滅会社から承継した重要な権利義務に関する事項
(v) the matters related to important rights and obligations succeeded from the Consolidated Company to the Formed Company upon the Consolidation-type Merger;
六 法第百六十五条の二第一項又は第百六十五条の十五第一項の規定により新設合併消滅会社が備え置いた書面又は電磁的記録に記載又は記録がされた事項
(vi) the matters stated or recorded in the Electronic or Magnetic Records kept by the Consolidated Company pursuant to the provisions of Article 165-2, paragraph (1) and Article 165-15, paragraph (1) of the Act (excluding the terms and conditions of the Absorption-type Merger Agreement); and
七 前各号に掲げるもののほか、新設合併に関する重要な事項
(vii) beyond what is set forth in the preceding items, the material matters related to the Consolidation-type Merger.
(消滅相互会社の事前開示事項)
(Matters Subject to Prior Disclosure by Extinct Mutual Company)
第百一条の二の十三 法第百六十五条の十五第一項に規定する内閣府令で定める事項は、消滅相互会社が吸収合併消滅相互会社である場合には、次に掲げる事項とする。
Article 101-2-13 (1) If an Extinct Mutual Company is an Absorbed Mutual Company, the matters to be specified by Cabinet Office Order, as provided in Article 165-15, paragraph (1) of the Act, are as follows:
一 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める定め(当該定めがない場合にあっては、当該定めがないこと)の相当性に関する事項
(i) the matters related to adequacy of the provisions as specified in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein (if there is no such provision, the adequacy as to the lack thereof):
イ 吸収合併存続会社が相互会社である場合 法第百六十条第二号に掲げる事項についての定め
(a) if the Absorbing Company is a Mutual Company: the provisions on the matters specified in Article 160, item (ii) of the Act;
ロ 吸収合併存続会社が株式会社である場合 法第百六十四条第一項第二号から第六号までに掲げる事項についての定め
(b) if the Absorbing Company is a stock company: the provisions on the matters specified in Article 160, items (ii) to (vi) of the Act;
二 吸収合併消滅相互会社の社員に対して交付する株式等(法第百六十四条第一項第二号に規定する株式等をいう。)の全部又は一部が吸収合併存続株式会社の株式であるときは、当該吸収合併存続株式会社の定款の定め
(ii) if all or part of Shares, etc. (meaning the Shares, etc. as provided in Article 164, paragraph (1), item (ii) of the Act) to be delivered to the members of the Absorbed Mutual Company comprise the shares in the Stock Company Surviving the Absorption-Type Merger, the provisions of the articles of incorporation of the Stock Company Surviving the Absorption-Type Merger;
三 吸収合併消滅相互会社(清算相互会社を除く。)についての次に掲げる事項
(iii) the following matters related to the Absorbed Mutual Company (excluding a Liquidating Mutual Company):
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日における貸借対照表)の内容
(a) the details of the Financial Statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the date of incorporation of the Absorbed Mutual Company);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日)後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(法第百六十五条の十五第一項の規定により同項の書面又は電磁的記録を各事務所に備え置いた日(以下この項において「吸収合併契約備置開始日」という。)後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(b) if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Absorbed Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping the document or Electronic or Magnetic Records under Article 165-15, paragraph (1) at each business office (hereinafter referred to as the "Day on Which the Absorption-type Merger Agreement Began To Be Kept") and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
四 吸収合併消滅相互会社(清算相互会社に限る。)が法第百八十条の十七において準用する会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成した貸借対照表
(iv) the balance sheet prepared by the Absorbed Mutual Company (limited to a Liquidating Mutual Company) pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act as applied mutatis mutandis pursuant to Article 180-17 of the Act;
五 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに掲げる事項
(v) the matters related to adequacy of the provisions as specified in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 吸収合併存続会社が相互会社である場合 吸収合併存続相互会社についての次に掲げる事項
(a) if the Absorbing Company is a Mutual Company: the following matters related to the Mutual Company Surviving the Absorption-Type Merger:
(1) 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日における貸借対照表)の内容
1. the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Mutual Company Surviving the Absorption-Type Merger);
(2) 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日)後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
2. if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Mutual Company Surviving the Absorption-Type Merger), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
ロ 吸収合併存続会社が株式会社である場合 吸収合併存続株式会社についての次に掲げる事項
(b) if the Absorbing Company is a stock company: the following matters related to the Stock Company Surviving the Absorption-Type Merger:
(1) 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日における貸借対照表)の内容
1. the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Stock Company Surviving the Absorption-Type Merger);
(2) 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日。(3)において同じ。)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
2. if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Stock Company Surviving the Absorption-Type Merger; the same applies in 3.) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
(3) 最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
3. if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
六 吸収合併が効力を生ずる日以後における吸収合併存続相互会社又は吸収合併存続株式会社の債務(法第百六十五条の十七第一項の規定により吸収合併について異議を述べることができる保険契約者その他の債権者に対して負担する債務(保険契約者その他保険契約に係る権利を有する者の当該権利(保険金請求権等を除く。)に係る債務を除く。)に限る。)の履行の見込みに関する事項
(vi) the matters pertaining to the prospect on performance of the obligations of the Mutual Company Surviving the Absorption-Type Merger or Stock Company Surviving the Absorption-Type Merger on or after the day when the Absorption-type Merger becomes effective (limited to the obligations (excluding the obligations pertaining to the rights of policyholders or any other right holders pertaining to the insurance contracts (excluding Insurance Claims, etc.)) against policyholders or any other creditors who may raise objection as to the Absorption-type Merger pursuant to the provisions of Article 165-17, paragraph (1) of the Act);
七 吸収合併契約備置開始日後、前各号に掲げる事項に変更が生じたときは、変更後の当該事項
(vii) if, after the Day on Which the Absorption-type Merger Agreement Began To Be Kept, any change has arisen in any of the matters listed in the items of the preceding item, those matters after the change.
2 法第百六十五条の十五第一項に規定する内閣府令で定める事項は、消滅相互会社が新設合併消滅相互会社である場合は、次に掲げる事項とする。
(2) If an Extinct Mutual Company is a Consolidated Mutual Company, the matters to be specified by Cabinet Office Order, as provided in Article 165-15, paragraph (1) of the Act, are as follows:
一 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める定めの相当性に関する事項
(i) the adequacy of the provisions set forth in (a) or (b) below, in accordance with the categories of the respective cases set forth therein:
イ 新設合併設立会社が相互会社である場合 法第百六十一条第一項第六号又は第百六十三条第一項第六号から第八号までに掲げる事項についての定め
(a) if the Formed Company is a Mutual Company: the provisions on the matters set forth in Article 161, paragraph (1), item (vi) or Article 163, paragraph (1), items (vi) to (viii) of the Act;
ロ 新設合併設立会社が株式会社である場合 法第百六十五条第一項第六号から第十四号までに掲げる事項についての定め
(b) if the Formed Company is a stock company: the provisions on the matters set forth in Article 165, paragraph (1), items (vi) to (xiv) of the Act;
二 新設合併消滅相互会社(他の新設合併消滅相互会社を含み、清算相互会社を除く。)についての次に掲げる事項
(ii) the following matters related to the Consolidated Mutual Company (including other Consolidated Mutual Companies; and excluding Liquidating Mutual Companies):
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、新設合併消滅相互会社の成立の日における貸借対照表)の内容
(a) the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Consolidated Mutual Company);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、新設合併消滅相互会社の成立の日)後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(法第百六十五条の十五第一項の規定により同項の書面又は電磁的記録を各事務所に備え置いた日(以下この項において「新設合併契約備置開始日」という。)後新設合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(b) if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Consolidated Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping the document or Electronic or Magnetic Records under Article 165-15, paragraph (1) at each business office (hereinafter referred to as the "Day of Commencement of Keeping Consolidation-type Merger Agreement") and the day when the Consolidation-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
三 新設合併消滅株式会社(清算株式会社を除く。)についての次に掲げる事項
(iii) the following matters in relation to the Consolidated Stock Company (excluding Liquidating Stock Companies):
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日における貸借対照表)の内容
(a) the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Consolidated Stock Company);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日。ハにおいて同じ。)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Consolidated Stock Company; the same applies in item (c)) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
ハ 最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(新設合併契約備置開始日後新設合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(c) if, after the last day of the Most Recent Business Year (if there is no such Most Recent Business Year, the date of incorporation of the Consolidated Stock Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day of Commencement of Keeping Consolidation-type Merger Agreement and the day when the Consolidation-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
四 当該新設合併消滅相互会社(清算相互会社に限る。)及び他の新設合併消滅会社(清算株式会社又は清算相互会社に限る。)が会社法第四百九十二条第一項(法第百八十条の十七において準用する場合を含む。)の規定により作成した貸借対照表
(iv) the balance sheet prepared by the Consolidated Mutual Company (limited to a Liquidating Mutual Company) and other Consolidated Company (limited to a Liquidating Stock Company and Liquidating Mutual Company), pursuant to the provisions of Article 492, paragraph (1) of the Companies Act (including the cases where applied mutatis mutandis pursuant to Article 180-17 of the Act);
五 新設合併が効力を生ずる日以後における新設合併設立会社の債務(保険契約者その他保険契約に係る権利を有する者の当該権利(保険金請求権等を除く。)に係る債務及び他の新設合併消滅会社から承継する債務を除く。)の履行の見込みに関する事項
(v) the matters pertaining to the prospect on performance of the obligations of the Formed Company after the day when the Consolidation-type Merger becomes effective (excluding the obligations pertaining to the rights (excluding Insurance Claims, etc.) of the policyholders or any other person holding the rights pertaining to insurance contract, and also excluding the obligations to be assumed from the other Consolidated Companies);
六 新設合併契約備置開始日後、前各号に掲げる事項に変更が生じたときは、変更後の当該事項
(vi) if, after the Day of Commencement of Keeping a Consolidation-Type Merger Agreement, any change has arisen in the matters listed in the preceding items, those matters after the change.
(消滅相互会社の公告事項)
(Matters Subject to Public Notice by Extinct Mutual Company)
第百一条の二の十四 法第百六十五条の十七第二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 101-2-14 The matters to be specified by Cabinet Office Order, as provided in Article 165-7, paragraph (2), item (iv) of the Act, are as follows:
一 吸収合併存続会社又は新設合併設立会社の基金の総額又は資本金の額
(i) the total amount of the funds or the amount of stated capital of the Absorbing Company or the Formed Company;
二 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項
(ii) the matters set forth in (a) or (b) below, in accordance with the categories of the respective cases set forth therein:
イ 吸収合併存続会社又は新設合併設立会社が相互会社であるとき 消滅相互会社(消滅相互会社が新設合併消滅相互会社である場合にあっては、他の新設合併消滅相互会社を含む。以下この号及び第五号において同じ。)の社員又は新設合併消滅株式会社の株主及び新株予約権者に対する金銭の割当てに関する事項
(a) if the Absorbing Company or the Formed Company is a Mutual Company: the matters related to the allocation of money to the shareholders or share option holder of the Extinct Mutual Company (if the Extinct Mutual Company is a Consolidated Mutual Company, including other Consolidated Mutual Companies) or to the members of the Consolidated Stock Company;
ロ 吸収合併存続会社又は新設合併設立会社が株式会社であるとき 次に掲げる事項
(b) if the Absorbing Company or the Formed Company is a stock company: the following matters:
(1) 消滅相互会社の社員に対する株式又は金銭の割当てに関する事項
1. the matters related to allocation of shares or money to the shareholders of the Extinct Mutual Company;
(2) 消滅相互会社の社員に対する株式の割当てにより生ずる一株に満たない端数に係る部分につき新たに発行する株式の売却の方法その他売却に関し第九十九条の四に規定する事項
2. the method of selling any additional fraction of shares to be issued as a result of the allocation of shares to the members of the Extinct Mutual Company and any other matter provided in Article 99-4;
(3) 新設合併消滅株式会社の株主に対する株式又は金銭の割当てに関する事項
3. the matters related to allocation of shares or monies to the members of the Consolidated Stock Company;
(4) 新設合併消滅株式会社の新株予約権者に対する新株予約権又は金銭の割当てに関する事項
4. the matters related to allocation of shares or monies to the share option holders of the Consolidated Stock Company;
三 消滅相互会社の保険契約者の合併後における権利に関する事項
(iii) the matters related to the rights of policyholders of the Extinct Mutual Company after the merger;
四 第二号ロ(2)の株式を買い受けるときは、買受けの方法その他買受けに関し第九十九条の五各号に掲げる事項
(iv) the method of purchasing any fraction of shares arising under item (ii), (b), 2. and any other matter specified in Article 99-5 regarding such purchase;
五 公告対象会社(消滅相互会社、新設合併消滅株式会社及び吸収合併存続会社をいう。以下この号において同じ。)の計算書類に関する事項として、法第百六十五条の十七第二項の規定による公告の日における次のイからトまでに掲げる場合の区分に応じ、当該イからトまでに定めるもの
(v) the matters set forth in the following items, in accordance with the categories of the cases applicable as of the day of publication as specified in Article 165-17, paragraph (2) of the Act as the matters related to the financial statements of Notifying Company (meaning the Extinct Mutual Company, Consolidated Stock Company and Absorbing Company or Consolidated Mutual Company; hereinafter the same applies in this item):
イ 最終事業年度に係る貸借対照表又はその要旨につき公告対象会社が法第五十四条の七第一項若しくは第二項の規定又は法第十三条の規定により読み替えて適用する会社法第四百四十条第一項(計算書類の公告)の規定若しくは同条第二項の規定により公告をしている場合 次に掲げるもの
(a) if, pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Act, Article 440, paragraph (1) (Public Notice of Financial Statements) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms, or Article 440, paragraph (2) of the Companies Act, a Notifying Company has given a public notice of its balance sheet for the Most Recent Business Year or summary thereof: the following information:
(1) 時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁
1. if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or
(2) 電子公告により公告をしているときは、法第六十四条第二項第十七号イ又は会社法第九百十一条第三項第二十八号イ(株式会社の設立の登記)に掲げる事項
2. if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 64, paragraph (2), item (xvii), (a) of the Act or Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;
ロ 最終事業年度に係る貸借対照表につき公告対象会社が法第五十四条の七第三項又は会社法第四百四十条第三項に規定する措置を執っている場合 法第六十四条第二項第十五号又は会社法第九百十一条第三項第二十六号に掲げる事項
(b) if, in regard to the balance sheet pertaining to the Most Recent Business year, the Notifying Company has implemented the measures provided in Article 54-7, paragraph (3) of the Act or in Article 440, paragraph (3) of the Companies Act: the matters listed in Article 64, paragraph (2), item (xv) of the Act or Article 911, paragraph (3), item (xxvi) of the Companies Act;
ハ 公告対象会社が法第五十四条の七第四項に規定する相互会社又は会社法第四百四十条第四項に規定する株式会社である場合において、当該相互会社又は株式会社が金融商品取引法第二十四条第一項(有価証券報告書の提出)の規定により最終事業年度に係る有価証券報告書を提出しているとき その旨
(c) if the Notifying Company is a Mutual Company as provided in Article 54-7, paragraph (4) of the Act or a stock company as provided in Article 440, paragraph (4) of the Companies Act, and it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;
ニ 公告対象会社が会社法の施行に伴う関係法律の整備等に関する法律第二十八条(計算書類の公告等に関する規定の適用除外)の規定により会社法第四百四十条の規定が適用されないものである場合 その旨
(d) if, pursuant to the provisions of Article 28 (Exclusion from Application of Provisions Pertaining to Public Notice of Financial Statements) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the Notifying Company is excluded from application of the provisions of Article 440 of the Companies Act: such fact;
ホ 公告対象会社につき最終事業年度がない場合 その旨
(e) if the Notifying Company does not have Most Recent Business Year: such fact;
ヘ 公告対象会社が清算株式会社又は清算相互会社である場合 その旨
(f) if the Notifying Company is a Liquidating Stock Company or a Liquidating Mutual Company: such fact;
ト イからヘまでに掲げる場合以外の場合 次の(1)又は(2)に掲げる場合の区分に応じ、当該(1)又は(2)に定める事項
(g) other cases than as set forth in items (a) to (f): the matters set forth in the following 1. or 2., in accordance with the categories of the cases as respectively set forth therein:
(1) 公告対象会社が相互会社であるとき 最終事業年度に係る別紙様式第三号(少額短期保険業者にあっては別紙様式第三号の三、特定取引勘定設置会社にあっては別紙様式第三号の二)に定める貸借対照表の要旨の内容
1. if the Notifying Company is a Mutual Company: the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 3 (the Appended Form No. 3-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 3-2, in the case of a Company with Specified Transaction Account);
(2) 公告対象会社が株式会社であるとき 最終事業年度に係る別紙様式第二号(少額短期保険業者にあっては別紙様式第二号の三、特定取引勘定設置会社にあっては別紙様式第二号の二)に定める貸借対照表の要旨の内容
2. if the Notifying Company is a stock company: the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 2 (the Appended Form No. 2-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 2-2, in the case of a Company with Specified Transaction Account).
(保険契約に係る債権の額)
(Amount of Claim Pertaining to Insurance Contract)
第百一条の二の十五 法第百六十五条の十七第四項において準用する法第八十八条第六項に規定する内閣府令で定める金額は、生命保険会社にあっては第一号に掲げる金額とし、損害保険会社にあっては第二号及び第三号に掲げる金額の合計額とし、少額短期保険業者にあっては第二号に掲げる金額とする。
Article 101-2-15 The amount to be specified by Cabinet Office Order, as provided in Article 88, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act, is the amount set forth in item (i), in the case of a Life Insurance Company; the total of the amounts set forth in items (ii) and (iii), in the case of a Non-Life Insurance Company; and the amount set forth in item (ii), in the case of a Small Amount and Short Term Insurance Company:
一 法第百六十五条の十七第二項の公告(以下この条において「公告」という。)の時において被保険者のために積み立てるべき金額
(i) the amount to be reserved for the insured, as of the time of the public notice under Article 175, paragraph (2) of the Act (hereinafter referred to as the "Public Notice" in this Article);
二 未経過期間(保険契約に定めた保険期間のうち、公告の時において、まだ経過していない期間をいう。)に対応する保険料の金額
(ii) the amount of the insurance premiums corresponding to the Unexpired Period (meaning the insurance period specified in an insurance contract which have not been passed as of the time of the public notice); and
三 公告の時において第七十条第一項第三号の払戻積立金として積み立てるべき金額
(iii) the amount to be reserved as the refund reserve as set forth in Article 70, paragraph (1), item (iii), as of the time of the public notice.
(吸収合併存続相互会社の事前開示事項)
(Matters Subject to Disclosure by Mutual Company Surviving the Absorption-Type Merger)
第百一条の二の十六 法第百六十五条の十九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 101-2-16 The matters to be specified by Cabinet Office Order, as provided in Article 165-19, paragraph (1) of the Act, are as follows:
一 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項
(i) the matters set forth in (a) or (b) below, in accordance with the categories of the respective cases set forth therein:
イ 吸収合併消滅会社(法第百六十九条第一項に規定する吸収合併消滅会社をいう。以下この節において同じ。)が相互会社である場合 法第百六十条第二号に掲げる事項についての定め(当該定めがない場合にあっては、当該定めがないこと)の相当性に関する事項
(a) if the Absorbed Company (meaning the Absorbed Company as provided in Article 169, paragraph (1) of the Act; hereinafter the same applies in this Section) is a Mutual Company: the matters related to adequacy of the provisions on the matters set forth in Article 160, item (ii) (if there is no such provision, the adequacy as to the lack thereof);
ロ 吸収合併消滅会社が株式会社である場合 次に掲げる事項
(b) if the Absorbed Company is a stock company: the following matters:
(1) 第九十九条の三の二第一号及び第二号に掲げる事項についての定め(当該定めがない場合にあっては、当該定めがないこと)の相当性に関する事項
1. matters related to adequacy of the provisions on the matters set forth in Article 99-3-2, items (i) and (ii) (if there is no such provision, the adequacy as to the lack thereof);
(2) 第九十九条の三の二第三号及び第四号に掲げる事項を定めたときは、当該事項についての定め(全部の新株予約権の新株予約権者に対して交付する金銭の額を零とする旨の定めを除く。)の相当性に関する事項
2. when the matters set forth in Article 99-3-2, items (iii) and (iv) are provided, the matters related to adequacy of such provisions (excluding the provisions that the amount of money to be delivered to the share option holder for all share options is zero);
(3) 法第百六十二条第一項第三号に掲げる事項についての定めの相当性に関する事項
3. matters related to adequacy of the provisions on the matters set forth in Article 162, paragraph (1), item (iii); and
二 吸収合併存続相互会社についての次に掲げる事項
(ii) the following matters related to the Mutual Company Surviving the Absorption-Type Merger:
イ 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日における貸借対照表)の内容
(a) the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Mutual Company Surviving the Absorption-Type Merger);
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日)後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(法第百六十五条の十九第一項の規定により同項の書面又は電磁的記録を各事務所に備え置いた日(以下この条において「吸収合併契約備置開始日」という。)後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
(b) if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Mutual Company Surviving the Absorption-Type Merger), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping the document or Electronic or Magnetic Records under Article 165-19, paragraph (1) at each business office (hereinafter referred to as the "Day on Which the Absorption-type Merger Agreement Began To Be Kept") and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
三 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに掲げる事項
(iii) the matters set forth in (a) or (b) below, in accordance with the categories of the respective cases set forth therein:
イ 吸収合併消滅会社が相互会社である場合 吸収合併消滅相互会社(清算相互会社を除く。)についての次に掲げる事項
(a) if the Absorbed Company is a Mutual Company: the following matters related to the Absorbed Mutual Company (excluding the Liquidating Mutual Company);
(1) 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日における貸借対照表)の内容
1. the details of the Financial Statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the date of incorporation of the Absorbed Mutual Company);
(2) 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日)後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
2. if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Absorbed Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
ロ 吸収合併消滅会社が株式会社である場合 吸収合併消滅株式会社(清算株式会社を除く。)についての次に掲げる事項
(b) if the Absorbed Company is a stock company: the following matters related to the Absorbed Stock Company (excluding the Liquidating Stock Company):
(1) 最終事業年度に係る計算書類等(最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日における貸借対照表)の内容
1. the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Absorbed Stock Company);
(2) 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日。(3)において同じ。)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
2. if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Absorbed Stock Company; the same applies in 3.) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
(3) 最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容(吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。)
3. if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);
四 吸収合併消滅会社(清算株式会社又は清算相互会社に限る。)が会社法第四百九十二条第一項(財産目録等の作成等)(法第百八十条の十七において準用する場合を含む。)の規定により作成した貸借対照表
(iv) the balance sheet prepared by the Absorbed Company (limited to a Liquidating Stock Company or a Liquidating Mutual Company) pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act;
五 吸収合併が効力を生ずる日以後における吸収合併存続相互会社の債務(法第百六十五条の二十において準用する法第百六十五条の十七第一項の規定により吸収合併について異議を述べることができる保険契約者その他の債権者に対して負担する債務(保険契約者その他保険契約に係る権利を有する者の当該権利(保険金請求権等を除く。)に係る債務を除く。)に限る。)の履行の見込みに関する事項
(v) the matters pertaining to the prospect on performance of the obligations of the Mutual Company Surviving the Absorption-Type Merger after the day when the Absorption-type Merger becomes effective (limited to the obligations (excluding the obligations pertaining to the rights of policyholders or any other right holders pertaining to the insurance contracts (excluding Insurance Claims, etc.)) against policyholders or any other creditors who may raise objection as to the Absorption-type Merger pursuant to the provisions of Article 165-17, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act);
六 吸収合併契約備置開始日後吸収合併が効力を生ずるまでの間に、前各号に掲げる事項に変更が生じたときは、変更後の当該事項
(vi) if, for the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, any change has arisen in any of the matters listed in the items of the preceding item, those matters after the change.
(吸収合併存続相互会社の公告事項)
(Matters Subject to Public Notice of Mutual Company Surviving the Absorption-Type Merger)
第百一条の二の十七 法第百六十五条の二十において準用する法第百六十五条の十七第二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 101-2-17 The matters to be specified by Cabinet Office Order, as provided in Article 165-17, paragraph (2), item (iv) of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act, are as follows:
一 吸収合併存続相互会社の基金の総額
(i) the total amount of the funds in the Mutual Company Surviving the Absorption-Type Merger;
二 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項
(ii) the matters set forth in (a) or (b) below, in accordance with the categories of the respective cases set forth therein:
イ 吸収合併消滅会社が相互会社であるとき 吸収合併消滅相互会社の社員に対する金銭の割当てに関する事項
(a) if the Absorbed Company is a Mutual Company: the matters related to the allocation of money to the members of the Absorbed Mutual Company;
ロ 吸収合併消滅会社が株式会社であるとき 吸収合併消滅株式会社の株主及び新株予約権者に対する補償に関する事項
(b) if the Absorbed Company is a stock company: the matters related to the compensation for the shareholders and share option holders of the Absorbed Stock Company;
三 吸収合併消滅会社の保険契約者の吸収合併後における権利に関する事項
(iii) the matters related to the rights of policyholders of the Absorbed Company after the Absorption-type Merger;
四 公告対象会社(吸収合併存続相互会社及び吸収合併消滅会社をいう。以下この号において同じ。)の計算書類に関する事項として、法第百六十五条の二十において準用する法第百六十五条の十七第二項の規定による公告の日における次のイからトまでに掲げる場合の区分に応じ、当該イからトまでに定めるもの
(iv) the matters set forth in the following items, in accordance with the categories of the cases applicable as of the day of publication as specified in Article 165-17, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act as the matters related to the financial statements of Notifying Company (meaning the Mutual Company Surviving the Absorption-Type Merger and the Absorbed Company; hereinafter the same applies in this item):
イ 最終事業年度に係る貸借対照表又はその要旨につき公告対象会社が法第五十四条の七第一項若しくは第二項の規定又は法第十三条の規定により読み替えて適用する会社法第四百四十条第一項(計算書類の公告)の規定若しくは同条第二項の規定により公告をしている場合 次に掲げるもの
(a) if, pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Act, Article 440, paragraph (1) (Public Notice of Financial Statements) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms, or Article 440, paragraph (2) of the Companies Act, a Notifying Company has given a public notice of its balance sheet for the Most Recent Business Year or summary thereof: the following information:
(1) 時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁
1. if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or
(2) 電子公告により公告をしているときは、法第六十四条第二項第十七号イ又は会社法第九百十一条第三項第二十八号イ(株式会社の設立の登記)に掲げる事項
2. if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 64, paragraph (2), item (xvii), (a) of the Act or Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;
ロ 最終事業年度に係る貸借対照表につき公告対象会社が法第五十四条の七第三項又は会社法第四百四十条第三項に規定する措置を執っている場合 法第六十四条第二項第十五号又は会社法第九百十一条第三項第二十六号に掲げる事項
(b) if, in regard to the balance sheet pertaining to the Most Recent Business year, the Notifying Company has implemented the measures provided in Article 54-7, paragraph (3) of the Act or in Article 440, paragraph (3) of the Companies Act: the matters listed in Article 64, paragraph (2), item (xv) of the Act or Article 911, paragraph (3), item (xxvi) of the Companies Act;
ハ 公告対象会社が法第五十四条の七第四項に規定する相互会社又は会社法第四百四十条第四項に規定する株式会社である場合において、当該相互会社又は株式会社が金融商品取引法第二十四条第一項(有価証券報告書の提出)の規定により最終事業年度に係る有価証券報告書を提出しているとき その旨
(c) if the Notifying Company is a Mutual Company as provided in Article 54-7, paragraph (4) of the Act or a stock company as provided in Article 440, paragraph (4) of the Companies Act, and it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;
ニ 公告対象会社が会社法の施行に伴う関係法律の整備等に関する法律第二十八条(計算書類の公告等に関する規定の適用除外)の規定により会社法第四百四十条の規定が適用されないものである場合 その旨
(d) if, pursuant to the provisions of Article 28 (Exclusion from Application of Provisions Pertaining to Public Notice of Financial Statements) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the Notifying Company is excluded from application of the provisions of Article 440 of the Companies Act: such fact;
ホ 公告対象会社につき最終事業年度がない場合 その旨
(e) if the Notifying Company has no Most Recent Business Year: such fact;
ヘ 公告対象会社が清算株式会社又は清算相互会社である場合 その旨
(f) if the Notifying Company is a Liquidating Stock Company or a Liquidating Mutual Company: such fact;
ト イからヘまでに掲げる場合以外の場合 次の(1)又は(2)に掲げる場合の区分に応じ、当該(1)又は(2)に定める事項
(g) other cases than as set forth in items (a) to (f): the matters set forth in the following 1. or 2., in accordance with the categories of the cases as respectively set forth therein:
(1) 公告対象会社が相互会社であるとき 最終事業年度に係る別紙様式第三号(少額短期保険業者にあっては別紙様式第三号の三、特定取引勘定設置会社にあっては別紙様式第三号の二)に定める貸借対照表の要旨の内容
1. if the Notifying Company is a Mutual Company: the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 3 (the Appended Form No. 3-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 3-2, in the case of a Company with Specified Transaction Account);
(2) 公告対象会社が株式会社であるとき 最終事業年度に係る別紙様式第二号(少額短期保険業者にあっては別紙様式第二号の三、特定取引勘定設置会社にあっては別紙様式第二号の二)に定める貸借対照表の要旨の内容
2. if the Notifying Company is a stock company: the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 2 (the Appended Form No. 2-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 2-2, in the case of a Company with Specified Transaction Account).
(保険契約に係る債権の額)
(Amount of Claim Pertaining to Insurance Contract)
第百一条の二の十八 法第百六十五条の二十において読み替えて準用する法第百六十五条の十七第四項において準用する法第八十八条第六項に規定する内閣府令で定める金額は、生命保険会社にあっては第一号に掲げる金額とし、損害保険会社にあっては第二号及び第三号に掲げる金額の合計額とし、少額短期保険業者にあっては第二号に掲げる金額とする。
Article 101-2-18 The amount to be specified by Cabinet Office Order, as provided in Article 88, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act following the deemed replacement of terms, is the amount set forth in item (i), in the case of a Life Insurance Company; the total of the amounts set forth in items (ii) and (iii), in the case of a Non-Life Insurance Company; and the amount set forth in item (ii), in the case of a Small Amount and Short Term Insurance Company:
一 法第百六十五条の二十において準用する法第百六十五条の十七第二項の公告(以下この条において「公告」という。)の時において被保険者のために積み立てるべき金額
(i) the amount to be reserved for the insured, as of the time of the public notice under Article 175, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act (hereinafter referred to as the "Public Notice" in this Article);
二 未経過期間(保険契約に定めた保険期間のうち、公告の時において、まだ経過していない期間をいう。)に対応する保険料の金額
(ii) the amount of the insurance premiums corresponding to the Unexpired Period (meaning the insurance period specified in an insurance contract which have not been passed as of the time of the public notice); and
三 公告の時において第七十条第一項第三号の払戻積立金として積み立てるべき金額
(iii) the amount to be reserved as the refund reserve as set forth in Article 70, paragraph (1), item (iii), as of the time of the public notice.
(吸収合併存続相互会社の事後開示事項)
(Matters Subject to Ex-Post Facto Disclosure of Mutual Company Surviving the Absorption-Type Merger)
第百一条の二の十九 法第百六十五条の二十一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 101-2-19 The matters to be specified by Cabinet Office Order, as provided in Article 165-21, paragraph (1) of the Act, are as follows:
一 吸収合併が効力を生じた日
(i) the day when the Absorption-type Merger becomes effective;
二 次のイ又はロに掲げる場合の区分に応じ、吸収合併消滅会社における当該イ又はロに定める手続の経過
(ii) the progress of the procedures under (a) or (b) below in accordance with the cases as respectively set forth therein, which are implemented by the Absorbed Company:
イ 吸収合併消滅会社が株式会社である場合 次に定める手続の経過
(a) if the Absorbed Company is a stock company: the following matters:
(1) 法第百六十五条の四第一項及び第二項の規定による株主及び新株予約権者に対する通知又は公告の手続の経過
1. the of progress of notices to shareholder and share option holders or public notices under Article 165-4, paragraphs (1) and (2) of the Act;
(2) 法第百六十五条の三の二の規定による請求に係る手続の経過
2. the progress of the procedures pertaining to the demand under Article 165-3-2 of the Act;
(3) 法第百六十五条の五第一項及び同条第二項において準用する会社法第七百八十五条第五項から第九項まで(反対株主の株式買取請求)、法第百六十五条の六第一項及び同条第二項において準用する会社法第七百八十七条第五項から第十項まで(新株予約権買取請求)並びに法第百六十五条の七の規定による手続の経過
3. the progress of the procedures under Article 785, paragraphs (5) to (9) (Dissenting Shareholders' Appraisal Rights) of the Companies Act as applied mutatis mutandis pursuant to Article 165-5, paragraph (1) of the Act and paragraph (2) of the same Article, Article 787, paragraphs (5) to (10) (Exercise of Appraisal Rights on Share Options) of the Companies Act as applied mutatis mutandis pursuant to Article 165-6, paragraph (1) of the Act and paragraph (2) of the same Article, and Article 165-7 of the Act;
ロ 吸収合併消滅会社が相互会社である場合 次に掲げる手続の経過
(b) if the Absorbed Company is a Mutual Company: the progress of the following procedures:
(1) 法第百六十五条の十六の二の規定による請求に係る手続の経過
1. the progress of the procedures pertaining to the demand under Article 165-16-2 of the Act;
(2) 法第百六十五条の十七の規定による手続の経過
2. the progress of the procedures under Article 165-17 of the Act;
三 吸収合併存続相互会社における次に掲げる手続の経過
(iii) the progress of the following procedures by the Mutual Company Surviving the Absorption-Type Merger:
イ 法第百六十五条の二十において準用する法第百六十五条の十六の二の規定による請求に係る手続の経過
(a) the progress of the procedures pertaining to the demand under Article 165-16-2 of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act; and
ロ 法第百六十五条の二十において準用する法第百六十五条の十七の規定による手続の経過
(b) the progress of the procedures under Article 165-17 of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act;
四 吸収合併により吸収合併存続相互会社が吸収合併消滅会社から承継した重要な権利義務に関する事項
(iv) the matters related to important rights and obligations succeeded from the Absorbed Company to the Mutual Company Surviving the Absorption-Type Merger upon the Absorption-type Merger;
五 法第百六十五条の二第一項又は第百六十五条の十五第一項の規定により吸収合併消滅会社が備え置いた書面又は電磁的記録に記載又は記録がされた事項(吸収合併契約の内容を除く。)
(v) the matters stated or recorded in the Electronic or Magnetic Records kept by the Absorbed Company pursuant to the provisions of Article 165-2, paragraph (1) or Article 165-15, paragraph (1) of the Act (excluding the terms and conditions of the absorption-type merger agreement);
六 法第百六十九条の五第一項の変更の登記をした日
(vi) the day when the registration of change under Article 169-5, paragraph (1) of the Act was effected; and
七 前各号に掲げるもののほか、吸収合併に関する重要な事項
(vii) beyond what is set forth in the preceding items, the material matters related to the Absorption-type Merger.
(新設合併設立相互会社の事後開示事項)
(Matters Subject to Ex-Post Facto Disclosure by Formed Mutual Company)
第百一条の二の二十 法第百六十五条の二十二第三項において準用する法第百六十五条の二十一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 101-2-20 The matters to be specified by Cabinet Office Order, as provided in Article 165-21, paragraph (1) of the Act as applied mutatis mutandis to Article 165-22, paragraph (3) of the Act, are as follows:
一 新設合併が効力を生じた日
(i) the day when the Consolidation-type Merger becomes effective;
二 次のイ又はロに掲げる場合の区分に応じ、新設合併消滅会社における当該イ又はロに定める手続の経過
(ii) the progress of the procedures under (a) or (b) below in accordance with the cases as respectively set forth therein, which are implemented by the Consolidated Company:
イ 株式会社と相互会社との新設合併である場合 次に定める手続の経過
(a) in cases of a Consolidation-type Merger between a stock company and a Mutual Company: the progress of the following procedures:
(1) 法第百六十五条の四第一項及び第二項の規定による株主及び新株予約権者に対する通知又は公告の手続の経過
1. the progress of notices to shareholder and share option holders or public notices under Article 165-4, paragraphs (1) and (2) of the Act;
(2) 法第百六十五条の三の二又は第百六十五条の十六の二の規定による請求に係る手続の経過
2. the progress of the procedures pertaining to the demand under Article 165-3-2 or Article 165-16-2 of the Act;
(3) 法第百六十五条の五第一項及び同条第二項において準用する会社法第七百八十五条第五項から第九項まで(反対株主の株式買取請求)、法第百六十五条の六第一項及び同条第二項において準用する会社法第七百八十七条第五項から第十項まで(新株予約権買取請求)、法第百六十五条の七並びに第百六十五条の十七の規定による手続の経過
3. the progress of the procedures under Article 785, paragraphs (5) to (9) (Dissenting Shareholders' Appraisal Rights) of the Companies Act as applied mutatis mutandis pursuant to Article 165-5, paragraph (1) of the Act and paragraph (2) of the same Article, Article 787, paragraphs (5) to (10) (Exercise of Appraisal Rights on Share Options) of the Companies Act as applied mutatis mutandis pursuant to Article 165-6, paragraph (1) of the Act and paragraph (2) of the same Article, and Article 165-7 and Article 165-17 of the Act;
ロ 相互会社と相互会社との新設合併である場合 次に掲げる手続の経過
(b) in cases of a Consolidation-type Merger between Mutual Companies: the progress of the following procedures:
(1) 法第百六十五条の十六の二の規定による請求に係る手続の経過
1. the progress of the procedures pertaining to the demand under Article 165-16-2 of the Act; and
(2) 法第百六十五条の十七の規定による手続の経過
2. the progress of the procedures under Article 165-17 of the Act;
三 新設合併により新設合併設立相互会社が新設合併消滅会社から承継した重要な権利義務に関する事項
(iii) the matters related to important rights and obligations succeeded from the Consolidated Company to the Formed Mutual Company upon the Consolidation-type Merger;
四 法第百六十五条の二第一項又は第百六十五条の十五第一項の規定により新設合併消滅会社が備え置いた書面又は電磁的記録に記載又は記録がされた事項
(iv) the matters stated or recorded in the Electronic or Magnetic Records kept by the Consolidated Company pursuant to the provisions of Article 165-2, paragraph (1) and Article 165-15, paragraph (1) of the Act; and
五 前各号に掲げるもののほか、新設合併に関する重要な事項
(v) beyond what is set forth in the preceding items, the material matters related to the Consolidation-type Merger.
会社法合併会社の事前開示事項)
(Matters Subject to Prior Disclosure by Merging Company under the Companies Act)
第百一条の二の二十一 法第百六十五条の二十三の規定により読み替えて適用する会社法第七百八十二条第一項(吸収合併契約等に関する書面等の備置き及び閲覧等)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 101-2-21 The matters to be specified by Cabinet Office Order, as provided in Article 782, paragraph (1) (Keeping and Inspection of Documents Concerning an Absorption-Type Merger Agreement) of the Companies Act applied pursuant to the provisions of Article 165-23 of the Act following the deemed replacement of terms, are as follows:
一 吸収合併消滅株式会社(会社法第七百四十九条第一項第二号(株式会社が存続する吸収合併契約)に規定する吸収合併消滅株式会社をいう。以下この条、次条、第百一条の二の二十四、第百三条第一号ホ及び第百三条の二第一号ホにおいて同じ。)(清算株式会社を除く。)についての次に掲げる事項
(i) the following matters related to the Absorbed Stock Company (meaning a Stock Company Disappearing in the Absorption-type Merger as provided in Article 749, paragraph (1), item (ii) (Absorption-Type Merger Agreement in Which a Stock Company Survives) of the Companies Act; hereinafter the same applies in this Article, the following Article, Article 101-2-24, Article 1-3, item (i), (e) and Article 103-2, item (i), (e)) (excluding a Liquidating Stock Company):
イ 最終事業年度に係る計算書類等の内容
(a) the details of the financial statements, etc. pertaining to the Most Recent Business Year;
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Absorbed Stock Company) as the provisional account closing date (if there are two or more provisional account closing date, the most recent day), the details of the Temporary Financial Statements, etc.; and
二 吸収合併消滅株式会社(清算株式会社に限る。)が会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成した貸借対照表
(ii) the balance sheet prepared by the Absorbed Stock Company (limited to a Liquidating Stock Company) pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act;
三 吸収合併消滅株式会社の保険契約者の吸収合併後における権利に関する事項
(iii) Matters regarding the rights of the policyholders of the Absorbed Stock Company after the Absorption-type Merger;
四 吸収合併契約等備置開始日(会社法第七百八十二条第二項に規定する吸収合併契約等備置開始日をいう。第百五条の二において同じ。)後、前三号に掲げる事項に変更が生じたときは、変更後の当該事項
(iv) if, after the day on which the Absorption-type Merger Agreement, etc. began to be kept (meaning the day on which the Absorption-type Merger Agreement, etc. began to be kept as provided in Article 782, paragraph (2) of the Companies Act; the same applies in Article 105-2), any change has arisen in any of the matters listed in the preceding three items, those matters after the change.
第百一条の二の二十二 法第百六十五条の二十三の規定により読み替えて適用する会社法第七百九十四条第一項(吸収合併契約等に関する書面等の備置き及び閲覧等)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 101-2-22 The matters to be specified by Cabinet Office Order, as provided in Article 794, paragraph (1) (Keeping and Inspection of Documents Concerning an Absorption-Type Merger Agreement) of the Companies Act applied pursuant to the provisions of Article 165-23 of the Act following the deemed replacement of terms, are as follows:
一 吸収合併存続株式会社(会社法第七百四十九条第一項第一号(株式会社が存続する吸収合併契約)に規定する吸収合併存続株式会社をいう。以下この条、第百一条の二の二十四、第百三条第一号ホ及び第百三条の二第一号ホにおいて同じ。)についての次に掲げる事項
(i) the following matters related to the Stock Company Surviving the Absorption-type Merger (meaning a Stock Company Surviving the Absorption-type Merger as provided in Article 749, paragraph (1), item (i) (Absorption-Type Merger Agreement in Which a Stock Company Survives) of the Companies Act; hereinafter the same applies in this Article, the following Article, Article 101-2-24, Article 1-3, item (i), (e) and Article 103-2, item (i), (e)):
イ 最終事業年度に係る計算書類等の内容
(a) the details of the financial statements, etc. pertaining to the Most Recent Business Year;
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Stock Company Surviving the Absorption-type Merger) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
二 吸収合併消滅株式会社の保険契約者の吸収合併後における権利に関する事項
(ii) Matters regarding the rights of the policyholders of the Absorbed Stock Company after the Absorption-type Merger;
三 吸収合併契約等備置開始日(会社法第七百九十四条第二項に規定する吸収合併契約等備置開始日をいう。第百五条の二の二において同じ。)後吸収合併が効力を生ずるまでの間に、前二号に掲げる事項に変更が生じたときは、変更後の当該事項
(iii) if, for the period between the day on which the Absorption-type Merger Agreement, etc. began to be kept (meaning the day on which the Absorption-type Merger Agreement, etc. began to be kept as provided in Article 794, paragraph (2) of the Companies Act; the same applies in Article 105-2-2) and the day when the Absorption-type Merger becomes effective, any change has arisen in any of the matters listed in the preceding two items, those matters after the change.
第百一条の二の二十三 法第百六十五条の二十三の規定により読み替えて適用する会社法第八百三条第一項(新設合併契約等に関する書面等の備置き及び閲覧等)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 101-2-23 The matters to be specified by Cabinet Office Order, as provided in Article 803, paragraph (1) (Keeping and Inspection of Documents Concerning a Consolidation-Type Merger Agreement) of the Companies Act applied pursuant to the provisions of Article 165-23 of the Act following the deemed replacement of terms, are as follows:
一 当該新設合併消滅株式会社(会社法第七百五十三条第一項第六号(株式会社を設立する新設合併契約)に規定する新設合併消滅株式会社をいう。以下この条、次条、第百三条第一号ホ及び第百三条の二第一号ホにおいて同じ。)(清算株式会社を除く。)についての次に掲げる事項
(i) the following matters related to the Companies Consolidated through Consolidation-type Merger (meaning a Company Consolidated through Consolidation-type Merger as provided in Article 753, paragraph (1), item (vi) (Consolidation-Type Merger Agreement by Which a Stock Company Is Incorporated) of the Companies Act; hereinafter the same applies in this Article, Article 103, item (i), (e) and Article 103-2, item (i), (e)) (excluding a Liquidating Stock Company):
イ 最終事業年度に係る計算書類等の内容
(a) the details of the financial statements, etc. pertaining to the Most Recent Business Year;
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Company Consolidated through Consolidation-type Merger) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
二 新設合併消滅株式会社(他の新設合併消滅株式会社を除き、清算株式会社に限る。)が会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成した貸借対照表
(ii) the balance sheet prepared by the Company Consolidated through Consolidation-type Merger (excluding another Company Consolidated through Consolidation-type Merger, and limited to a Liquidating Stock Company) pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act;
三 新設合併消滅株式会社の保険契約者の新設合併後における権利に関する事項
(iii) Matters regarding the rights of the policyholders of the Company Consolidated through Consolidation-type Merger following the merger;
四 新設合併契約等備置開始日(会社法第八百三条第二項に規定する新設合併契約等備置開始日をいう。第百五条の二の三において同じ。)後、前三号に掲げる事項に変更が生じたときは、変更後の当該事項
(iv) if, after the day on which the Consolidation-type Merger Agreement, etc. began to be kept (meaning the day on which the Consolidation-type Merger Agreement, etc. began to be kept as provided in Article 803, paragraph (2) of the Companies Act; the same applies in Article 105-2-3), any change has arisen in any of the matters listed in the preceding three items, those matters after the change.
(計算書類に関する公告事項)
(Matters Subject to Public Notice in Relation to Financial Statements)
第百一条の二の二十四 法第百六十五条の二十四第二項第三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 101-2-24 The matters to be specified by Cabinet Office Order, as provided in Article 165-24, paragraph (2), item (iii) of the Act, are the matters set forth in the following items, in accordance with the categories of the cases applicable as of the day of publication as set forth in the same paragraph:
一 最終事業年度に係る貸借対照表又はその要旨につき公告対象会社(吸収合併消滅株式会社、吸収合併存続株式会社又は新設合併消滅株式会社をいう。以下この条において同じ。)が会社法第四百四十条第一項(計算書類の公告)(法第十三条の規定により読み替えて適用する場合を含む。)の規定又は会社法第四百四十条第二項の規定により公告をしている場合 次に掲げるもの
(i) if, pursuant to the provisions of Article 440, paragraph (1) (Public Notice of Financial Statements) (including when it is applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms) or paragraph (2) of the Companies Act, a Notifying Company (meaning an Absorbed Stock Company, Stock Company Surviving the Absorption-Type Merger, or a Stock Company Extinguished upon a Consolidation-Type Merger; hereinafter the same applies in this Article) has given a public notice of its balance sheet for the Most Recent Business Year or summary thereof: the following information:
イ 官報で公告をしているときは、当該官報の日付及び当該公告が掲載されている頁
(a) if public notice has been made by means of an Official Gazette, the date of the Official Gazette and the page number on which such public notice has been published;
ロ 時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁
(b) if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published;
ハ 電子公告により公告をしているときは、会社法第九百十一条第三項第二十八号イ(株式会社の設立の登記)に掲げる事項
(c) if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;
二 最終事業年度に係る貸借対照表につき公告対象会社が会社法第四百四十条第三項に規定する措置を執っている場合 同法第九百十一条第三項第二十六号に掲げる事項
(ii) if, in regard to the balance sheet pertaining to the Most Recent Business Year, the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger has implemented the measures provided in Article 440, paragraph (3) of the Companies Act: the matters listed in Article 911, paragraph (3), item (xxvi) of that Act;
三 公告対象会社が会社法第四百四十条第四項に規定する株式会社である場合において、当該株式会社が金融商品取引法第二十四条第一項(有価証券報告書の提出)の規定により最終事業年度に係る有価証券報告書を提出しているとき その旨
(iii) if the Stock Company-Type Financial Instruments Exchange Surviving an Absorption-Type Merger is a stock company as provided in Article 440, paragraph (4) of the Companies Act, and where it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Act: such fact;
四 公告対象会社が会社法の施行に伴う関係法律の整備等に関する法律第二十八条(計算書類の公告等に関する規定の適用除外)の規定により会社法第四百四十条の規定が適用されないものである場合 その旨
(iv) if, pursuant to the provisions of Article 28 (Exclusion from Application of Provisions Pertaining to Public Notice of Financial Statements) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the Notifying Company is excluded from application of the provisions of Article 440 of the Companies Act: such fact;
五 公告対象会社につき最終事業年度がない場合 その旨
(v) if the Notifying Company has no have Most Recent Business Year: such fact;
六 公告対象会社が清算株式会社である場合 その旨
(vi) if the Notifying Company is a Liquidating Stock Company or a liquidating Mutual Company: such fact;
七 前各号に掲げる場合以外の場合 最終事業年度に係る別紙様式第二号(少額短期保険業者にあっては別紙様式第二号の三、特定取引勘定設置会社にあっては別紙様式第二号の二)又は計算規則第六編第二章の規定による貸借対照表の要旨の内容
(vii) other cases than as set forth in the preceding items: the details of the summary of the balance sheet for the Most Recent Business Year prepared in accordance with Appended Form No. 2 (or Appended Form No. 2-3, in the case of a Small Amount and Short Term Insurance Company; or Appended Form No. 2-2, in the case of a Company with Specified Transaction Account) or Part VI, Chapter 2 of the Rules of Accounting.
会社法合併会社の公告事項)
(Matters Subject to Public Notice by Merging Company under the Companies Act)
第百一条の三 法第百六十五条の二十四第二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 101-3 The matters to be specified by Cabinet Office Order, as provided in Article 165-24, paragraph (2), item (v) of the Act, are as follows:
一 合併後存続する保険会社等又は合併により設立する保険会社等の資本金の額
(i) the amount of stated capital of the Insurance Company, etc. surviving the merger, or the Insurance Company, etc. to be incorporated upon the merger;
二 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項
(ii) the matters set forth in (a) or (b) below, in accordance with the categories of the respective cases set forth therein:
イ 株式会社と株式会社とが合併する場合 合併後消滅する株式会社の株主に対する金銭等(会社法第百五十一条第一項(株式の質入れの効果)に規定する金銭等をいう。以下この条及び第百五条の三において同じ。)の割当て又は新株予約権者に対する新株予約権若しくは金銭の割当てに関する事項
(a) in the case of a merger between stock companies: the matters related to allocation of Money, etc. (meaning the monies as provided in Article 151, paragraph (1) (Effect of Pledge of Shares) of the Companies Act; hereinafter the same applies in this Article and Article 105-3) to be paid to the shareholders of the stock company extinguished upon merger, or the allocation of share option or money to the share option holder of the stock company extinguished upon the merger;
ロ 株式会社と持分会社とが合併する場合 合併後消滅する株式会社の株主に対する金銭等の割当て若しくは新株予約権者に対する新株予約権若しくは金銭の割当て又は合併後消滅する持分会社の社員に対する金銭等の割当てに関する事項
(b) in the case of a merger between a stock company and membership company: the matters related to allocation of Money, etc. to be paid to the shareholders of the stock company extinguished by the merger, the allocation of share option or money to the share option holder of the stock company extinguished by the merger, or the allocation of Money, etc. to the members of the membership company extinguished by the merger; and
三 合併後消滅する会社法合併会社(法第百六十五条の二十四第一項に規定する会社法合併会社をいう。以下この節において同じ。)の保険契約者の合併後における権利に関する事項
(iii) the matters regarding the rights of the policyholders of the Merging Company under the Companies Act (meaning the Merging Company under the Companies Act as provided in Article 165-24, paragraph (1) of the Act; hereinafter the same applies in this Section) which is to be extinguished upon the merger.
(保険契約に係る債権の額)
(Amount of Claim Pertaining to Insurance Contract)
第百二条 法第百六十五条の二十四第六項に規定する内閣府令で定める金額は、生命保険会社にあっては第一号に掲げる金額とし、損害保険会社にあっては第二号及び第三号に掲げる金額の合計額とし、少額短期保険業者にあっては第二号に掲げる金額とする。
Article 102 The amount to be specified by Cabinet Office Order, as provided in Article 165-24, paragraph (6) of the Act, is the amount set forth in item (i), in the case of a Life Insurance Company; the total of the amounts set forth in items (ii) and (iii), in the case of a Non-Life Insurance Company; and the amount set forth in item (ii), in the case of a Small Amount and Short Term Insurance Company:
一 法第百六十五条の二十四第二項の公告(以下この条において「公告」という。)の時において被保険者のために積み立てるべき金額
(i) the amount to be reserved for the insured, as of the time of the public notice under Article 165-24, paragraph (2) of the Act (hereinafter referred to as the "Public Notice" in this Article);
二 未経過期間(保険契約に定めた保険期間のうち、公告の時において、まだ経過していない期間をいう。)に対応する保険料の金額
(ii) the amount of the insurance premiums corresponding to the Unexpired Period (meaning the insurance period specified in an insurance contract which have not been passed as of the time of the public notice); and
三 公告の時において第七十条第一項第三号の払戻積立金として積み立てるべき金額
(iii) the amount to be reserved as the refund reserve as set forth in Article 70, paragraph (1), item (iii), as of the time of the public notice.
(合併後の公告事項)
(Matters Subject to Public Notice after Merger)
第百三条 法第百六十六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 103 The matters to be specified by Cabinet Office Order, as provided in Article 166, paragraph (1) of the Act, are as follows:
一 次のイからホまでに掲げる場合の区分に応じ、当該イからホまでに掲げる事項
(i) the documents specified in items (a) to (e) below, in accordance with the categories of the documents respectively set forth therein:
イ 合併後存続する保険会社等又は合併により設立する保険会社等が吸収合併存続株式会社である場合 第百一条の二の十一第二号及び第三号に掲げる事項
(a) if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Stock Company Surviving the Absorption-type Merger: the matters set forth in Article 101-2-11, items (ii) and (iii);
ロ 合併後存続する保険会社等又は合併により設立する保険会社等が新設合併設立株式会社である場合 第百一条の二の十二第二号から第四号までに掲げる事項
(b) if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Formed Stock Company: the matters set forth in Article 101-2-12, items (ii) to (iv);
ハ 合併後存続する保険会社等又は合併により設立する保険会社等が吸収合併存続相互会社である場合 第百一条の二の十九第二号及び第三号に掲げる事項
(c) if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Mutual Company Surviving the Absorption-Type Merger: the matters set forth in Article 101-2-19, items (ii) and (iii);
ニ 合併後存続する保険会社等又は合併により設立する保険会社等が新設合併設立相互会社である場合 第百一条の二の二十第二号に掲げる事項
(d) if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Formed Mutual Company: the matters set forth in Article 101-2-20, items (ii) and (iii);
ホ 会社法合併会社を全部又は一部の当事者とする合併である場合 次に掲げる手続の経過
(e) if the parties to the merger includes, wholly or partly, the Merging Company under the Companies Act: the progress of the following procedures:
(1) 吸収合併消滅株式会社(保険会社等に限る。)における法第百六十五条の二十四の規定並びに会社法第七百八十五条(反対株主の株式買取請求)及び第七百八十七条(新株予約権買取請求)の規定による手続の経過
1. the progress of the procedures under Article 165-24 of the Act and under Article 785 (Dissenting Shareholders' Share Purchase Demand) and Article 787 (Right to Request Purchase of Share Options) of the Companies Act which are implemented by the Absorbed Stock Company (limited to an Insurance Company, etc.);
(2) 吸収合併存続株式会社(保険会社等に限る。)における法第百六十五条の二十四の規定及び会社法第七百九十七条(反対株主の株式買取請求)の規定による手続の経過
2. the progress of the procedures under Article 165-24 of the Act and under Article 797 (Dissenting Shareholders' Share Purchase Demand) of the Companies Act which are implemented by the Stock Company Surviving the Absorption-type Merger (limited to an Insurance Company, etc.);
(3) 新設合併消滅株式会社(保険会社等に限る。)における法第百六十五条の二十四の規定並びに会社法第八百六条(反対株主の株式買取請求)及び第八百八条(新株予約権買取請求)の規定による手続の経過
3. the progress of the procedures under Article 165-24 of the Act and under Article 806 (Dissenting Shareholders' Share Purchase Demand) and Article 808 (Right to Request Purchase of Share Options) of the Companies Act which are implemented by the Absorbed Stock Company (limited to an Insurance Company, etc.);
二 吸収合併がその効力を生ずる日又は合併により設立する保険会社等の成立の日
(ii) the day when the Absorption-type Merger becomes effective, or the day of incorporation of the Insurance Company, etc. to be incorporated upon the merger; and
三 合併後存続する保険会社等又は合併により設立する保険会社等の本店又は主たる事務所の所在地
(iii) the location of the head office or principal office of the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger.
(合併後存続する保険会社等又は合併により設立する保険会社等の事後開示事項)
(Matters Subject to Ex-Post Facto Disclosure by Insurance Company Surviving Merger or Insurance Company to Be Incorporated Upon Merger)
第百三条の二 法第百六十六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 103-2 The matters to be specified by Cabinet Office Order, as provided in Article 166, paragraph (2) of the Act, are as follows:
一 次のイからホまでに掲げる場合の区分に応じ、当該イからホまでに掲げる事項
(i) the documents specified in (a) to (e) below, in accordance with the categories of the documents respectively set forth therein:
イ 合併後存続する保険会社等又は合併により設立する保険会社等が吸収合併存続株式会社である場合 第百一条の二の十一第二号及び第三号に掲げる事項
(a) if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Stock Company Surviving the Absorption-type Merger: the matters set forth in Article 101-2-11, items (ii) and (iii);
ロ 合併後存続する保険会社等又は合併により設立する保険会社等が新設合併設立株式会社である場合 第百一条の二の十二第二号から第四号までに掲げる事項
(b) if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Formed Stock Company: the matters set forth in Article 101-2-12, items (ii) to (iv);
ハ 合併後存続する保険会社等又は合併により設立する保険会社等が吸収合併存続相互会社である場合 第百一条の二の十九第二号及び第三号に掲げる事項
(c) if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Mutual Company Surviving the Absorption-Type Merger: the matters set forth in Article 101-2-19, items (ii) and (iii);
ニ 合併後存続する保険会社等又は合併により設立する保険会社等が新設合併設立相互会社である場合 第百一条の二の二十第二号に掲げる事項
(d) if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Formed Mutual Company: the matters set forth in Article 101-2-20, items (ii) and (iii);
ホ 会社法合併会社を全部又は一部の当事者とする合併である場合 次に掲げる手続の経過
(e) if the parties to the merger includes, wholly or partly, the Merging Company under the Companies Act: the progress of the following procedures:
(1) 吸収合併消滅株式会社(保険会社等に限る。)における法第百六十五条の二十四の規定並びに会社法第七百八十五条(反対株主の株式買取請求)及び第七百八十七条(新株予約権買取請求)の規定による手続の経過
1. the progress of the procedures under Article 165-24 of the Act and under Article 785 (Dissenting Shareholders' Share Purchase Demand) and Article 787 (Right to Request Purchase of Share Options) of the Companies Act which are implemented by the Absorbed Stock Company (limited to an Insurance Company, etc.);
(2) 吸収合併存続株式会社(保険会社等に限る。)における法第百六十五条の二十四の規定及び会社法第七百九十七条(反対株主の株式買取請求)の規定による手続の経過
2. the progress of the procedures under Article 165-24 of the Act and under Article 797 (Dissenting Shareholders' Share Purchase Demand) of the Companies Act which are implemented by the Stock Company Surviving the Absorption-type Merger (limited to an Insurance Company, etc.);
(3) 新設合併消滅株式会社(保険会社等に限る。)における法第百六十五条の二十四の規定並びに会社法第八百六条(反対株主の株式買取請求)及び第八百八条(新株予約権買取請求)の規定による手続の経過
3. the progress of the procedures under Article 165-24 of the Act and under Article 806 (Dissenting Shareholders' Share Purchase Demand) and Article 808 (Right to Request Purchase of Share Options) of the Companies Act which are implemented by the Absorbed Stock Company (limited to an Insurance Company, etc.);
二 前号ホの合併により合併後存続する保険会社等又は合併により設立する保険会社等における会社法第八百一条第三項第一号(吸収合併等に関する書面等の備置き及び閲覧等)又は第八百十五条第三項第一号(新設合併契約等に関する書面等の備置き及び閲覧等)に定める書面又は電磁的記録に記載又は記録がされた事項
(ii) the matters stated or recorded in the documents or Electronic or Magnetic Records as set forth in Article 801, paragraph (3), item (i) (Keeping and Inspection of Documents Concerning an Absorption-Type Merger) or Article 815, paragraph (3), item (i) (Keeping and Inspection of Documents Concerning a Consolidation-Type Merger Agreement) of the Companies Act by the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger upon the merger specified in (e) of the preceding item.
(吸収合併の効力)
(Validity of Absorption-Type Merger)
第百四条 法第百六十六条第一項の合併が行われたことにより、法第四条第二項第二号から第四号まで及び第二百七十二条の二第二項第二号から第四号までに掲げる書類(以下この項において「事業方法書等」という。)に定めた事項を、当該合併により消滅する保険会社等の事業方法書等に定めた事項を付加した内容に変更しなければならない場合においては、当該合併が効力を生じた時に、法第百二十三条第一項の規定による認可を要する事項については、その認可を受けたものと、同条第二項及び第二百七十二条の十九第一項の規定による届出を要する事項については、変更があったものとみなす。
Article 104 When, due to the implementation of the merger under Article 166, paragraph (1) of the Act, the matters specified in the documents under Article 4, paragraph (2), items (ii) to (iv) and Article 272, paragraph (2), items (ii) to (iv) of the Act (hereinafter collectively referred to as the "Statement of Business Procedures, etc." in this paragraph) requires amendment reflecting the matters set forth in the Statement of Business Procedures, etc. of the Insurance Company, etc. extinguished upon the merger, the matters which require authorizations under Article 123, paragraph (1) of the Act are deemed to have been authorized, and the matters which require reporting under Article 123, paragraph (2) and Article 272-19, paragraph (1) of the Act are deemed to have been amended, at the time when the merger becomes effective.
(合併の認可の申請)
(Application for Authorization of Merger)
第百五条 保険会社等は、法第百六十七条第一項の規定による認可を受けようとするときは、認可申請書に次に掲げる書類を添付して金融庁長官等に提出しなければならない。
Article 105 (1) When an Insurance Company, etc. intends to obtain the authorization under Article 167, paragraph (1) of the Act, it must submit to the Commissioner of the Financial Services Agency or Other Official a written application for authorization, together with the following documents:
一 理由書
(i) a written statement of reasons;
二 合併契約の内容を記載した書面
(ii) the document describing the terms and conditions of the merger agreement;
三 当事者である保険会社等の株主総会等の議事録その他必要な手続があったことを証する書面
(iii) the minutes of shareholders meetings of the Insurance Company, etc. which is the party to the merger, or any other documents certifying that necessary procedures have been followed;
四 各当事者の財産目録並びに貸借対照表及び損益計算書
(iv) the inventory of property, the balance sheet, and profit and loss statement of each party;
五 当事者である保険会社等を保険者とする保険契約について、その種類ごとに保険契約者の数、保険契約の件数及び保険金額の合計額並びに責任準備金の額を記載した書面
(v) with regard to each type of insurance contract wherein the insurer is the Insurance Company, etc. which is the party to the merger, the document describing the respective number of policyholders, the number of insurance contracts, the total of the insured amount, and the amount of policy reserve;
六 合併後存続する保険会社又は合併により設立される保険会社の合併後における収支及び保険金等の支払能力の充実の状況を示す比率の見込みを記載した書面
(vi) a document stating the prospective income and expenditure of the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger and the prospective ratio to indicate the soundness of their solvency margin for Insurance Proceeds, etc. after the merger;
七 合併費用を記載した書面
(vii) a document specifying the merger costs;
八 法第百六十五条の三の二若しくは第百六十五条の十一の二の規定による請求をした株主があるとき又は法第百六十五条の十六の二(法第百六十五条の二十において準用する場合を含む。)の規定による請求をした社員があるときは、当該請求に係る手続の経過を記載した書面
(viii) if there is any shareholder who has made a demand under Article 165-3-2 or Article 165-11-2 of the Act, or any member has made a demand under Article 165-16-2 of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-20 of the Act), a document stating the progress of the procedures pertaining to the demand;
八の二 法第百六十五条の七第二項(法第百六十五条の十二において準用する場合を含む。)、法第百六十五条の十七第二項(法第百六十五条の二十において準用する場合を含む。)又は法第百六十五条の二十四第二項の規定による公告をしたこと及び異議を述べた保険契約者(これらの規定による公告の時において既に保険金請求権等が生じている保険契約(当該保険金請求権等に係る支払により消滅することとなるものに限る。)に係る保険契約者に限る。)その他の債権者があるときは、その者に対し弁済し、若しくは担保を提供し、若しくは信託したこと又は合併をしてもその者を害するおそれがないことを証する書面
(viii)-2 a document certifying that the public notice under Article 165-7, paragraph (2) (including the cases where applied mutatis mutandis pursuant to Article 165-12 of the Act), Article 165-17, paragraph (2) (including the cases where applied mutatis mutandis pursuant to Article 165-20 of the Act), or Article 165-24, paragraph (2) of the Act has been given, and, if any policyholder (limited to the policyholders of the insurance contract (limited to the insurance contract which expires upon completion of the payment pertaining to the Insurance Claim, etc.) whose Insurance Claim, etc. has been already accrued as of the time of giving the public notice under the aforementioned provisions) or other creditor has stated objection under Article 165-24, paragraph (2), a document certifying that the company has made payment or provided equivalent security to such policyholder or other creditor, or has entrusted equivalent property to a trust company, etc. or that the reduction of the capital poses no risk of harming the interest of such policyholder or other creditor; and
九 次のイからハまでに掲げる会社の区分に応じ、当該イからハまでに定める割合を超えなかったことを証する書面
(ix) the document certifying that the ratios do not exceed the ratios as set forth in (a) to (c) below, in accordance with the categories of companies as respectively set forth therein:
イ 消滅株式会社又は吸収合併存続株式会社 法第百六十五条の七第二項第四号(法第百六十五条の十二において準用する場合を含む。)の期間内に異議を述べた保険契約者の数が法第百六十五条の七第四項(法第百六十五条の十二において準用する場合を含む。以下イにおいて同じ。)において準用する法第七十条第六項(法第二百五十五条第二項の規定により読み替えて適用する場合(以下イにおいて単に「法第二百五十五条第二項の規定により読み替えて適用する場合」という。)を含む。以下イにおいて同じ。)の保険契約者の総数の五分の一(法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一)を超えなかったことを証する書面又はその者の第百一条の二の四又は第百一条の二の十で定める金額が法第百六十五条の七第四項において準用する法第七十条第六項の金額の総額の五分の一(法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一)を超えなかったことを証する書面
(a) an Extinct Stock Company or an Stock Company Surviving the Absorption-type Merger: a document certifying that the number of policyholders who raised objections within the period under Article 165-7, paragraph (2), item (iv) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-12) did not exceed one-fifth of the total number of policyholders as referred in Article 70, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-12 of the Act; hereinafter the same applies in (a)) (including the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms (hereinafter simply referred to as "the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms" in (a)); hereinafter the same applies in (a)) (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms); or a document certifying that the amount pertaining to the policyholders as referred to in Article 101-2-4 or Article 101-2-10 did not exceed one-fifth of the total of the amount set forth in Article 70, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms);
ロ 消滅相互会社又は吸収合併存続相互会社 法第百六十五条の十七第二項第三号(法第百六十五条の二十において準用する場合を含む。)の期間内に異議を述べた保険契約者の数が法第百六十五条の十七第四項(法第百六十五条の二十において準用する場合を含む。以下ロにおいて同じ。)において準用する法第八十八条第六項(法第二百五十五条第二項の規定により読み替えて適用する場合(以下ロにおいて単に「法第二百五十五条第二項の規定により読み替えて適用する場合」という。)を含む。以下ロにおいて同じ。)の保険契約者の総数の五分の一(法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一)を超えなかったことを証する書面又はその者の第百一条の二の十五又は第百一条の二の十八で定める金額が法第百六十五条の十七第四項において準用する法第八十八条第六項の金額の総額の五分の一(法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一)を超えなかったことを証する書面
(b) an Extinct Mutual Company or an Mutual Company Surviving the Absorption-Type Merger: a document certifying that the number of policyholders who raised objections within the period under Article 165-17, paragraph (2), item (iii) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-20) did not exceed one-fifth of the total number of policyholders as referred in Article 88, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-20 of the Act; hereinafter the same applies in (b)) (including the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms (hereinafter simply referred to as "the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms" in (b)); hereinafter the same applies in (b)) (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms); or a document certifying that the amount pertaining to the policyholders as referred to in Article 101-2-15 or Article 101-2-18 did not exceed one-fifth of the total of the amount set forth in Article 88, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms);
ハ 会社法合併会社 法第百六十五条の二十四第二項第四号の期間内に異議を述べた保険契約者の数が同条第六項(法第二百五十五条第二項の規定により読み替えて適用する場合(以下ハにおいて単に「法第二百五十五条第二項の規定により読み替えて適用する場合」という。)を含む。以下ハにおいて同じ。)の保険契約者の総数の五分の一(法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一)を超えなかったことを証する書面又はその者の第百二条で定める金額が法第百六十五条の二十四第六項の金額の総額の五分の一(法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一)を超えなかったことを証する書面
(c) a Merging Company under the Companies Act: a document certifying that the number of policyholders who raised objections within the period under Article 165-24, paragraph (2), item (iv) of the Act did not exceed one-fifth of the total number of policyholders as referred in paragraph (6) of the same Article (including the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms (hereinafter simply referred to as "the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms" in (c)); hereinafter the same applies in (c)) (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms); or a document certifying that the amount pertaining to the policyholders as referred to in Article 102 did not exceed one-fifth of the total of the amount set forth in Article 165-24, paragraph (6) of the Act (or one-tenth, in cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms);
十 法第百六十五条の四第一項又は第二項(法第百六十五条の十二において準用する場合を含む。)並びに会社法第七百八十三条第五項又は第六項(吸収合併契約等の承認等)、第七百八十五条第三項又は第四項(反対株主の株式買取請求)、第七百八十七条第三項又は第四項(新株予約権買取請求)、第七百九十七条第三項又は第四項(反対株主の株式買取請求)、第八百四条第四項又は第五項(新設合併契約等の承認)、第八百六条第三項又は第四項(反対株主の株式買取請求)及び第八百八条第三項又は第四項(新株予約権買取請求)の規定による通知又は公告をしたことを証する書面
(x) a document certifying that the notice or public notice under Article 165-4, paragraph (1) or (2) (including the cases where applied mutatis mutandis pursuant to Article 165-12 of the Act); Article 783, paragraph (5) or (6) (Approval of the Absorption-Type Merger Agreement), Article 785, paragraph (3) or (4) (Dissenting Shareholders' Share Purchase Demand), Article 787, paragraph (3) or (4) (Right to Request Purchase of Share Options), Article 797, paragraph (3) or (4) (Dissenting Shareholders' Share Purchase Demand), Article 804, paragraph (4) or (5) (Approval of the Consolidation-Type Merger Agreement), Article 806, paragraph (3) or (4) (Dissenting Shareholders' Share Purchase Demand), and Article 808, paragraph (3) or (4) (Right to Request Purchase of Share Options);
十一 会社法第二百十九条第一項(株券の提出に関する公告等)(第六号に係る部分に限る。)及び第二百九十三条第一項(新株予約権証券の提出に関する公告等)(第三号に係る部分に限る。)(これらの規定を法第百六十五条の四において準用する場合を含む。)の公告及び通知をしたことを証する書面
(xi) a document certifying that the public notice and notice under Article 219, paragraph (1) (Public Notice in Relation to Submission of Share Certificate) (limited to the portion pertaining to item (vi)) and Article 293, paragraph (1) (Public Notice in Relation to Submission of Share Option Certificate) (limited to the portion pertaining to item (iii)) of the Companies Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 165-4 of the Act);
十二 法第百六十五条の八第二項、第百六十五条の十八第二項又は会社法第七百九十条第二項の規定による公告をしたときは、これを証する書面
(xii) a document certifying any public notice given under Article 165-8, paragraph (2) and Article 165-18, paragraph (2) of the Act or Article 790, paragraph (2) of the Companies Act, if any;
十三 法第二百五十四条第三項の規定による公告をしたときは、これを証する書面
(xiii) a document certifying that any public notice given under Article 254, paragraph (3) of the Act, if any;
十四 独占禁止法第十五条第二項(会社合併の事前届出)の規定による届出をしたことを証する書面
(xiv) a document certifying that the notification under Article 15, paragraph (2) (Prior Notification of Corporate Merger) of the Anti-Monopoly Act has been completed;
十五 当事者(保険会社を除く。)の従前の定款
(xv) the articles of incorporation of the parties (excluding insurance companies) formerly in effect;
十六 合併に際して就任する取締役、執行役又は監査役があるときは、就任を承諾したことを証する書面及びこれらの者の履歴書
(xvi) if there is any person to assume the office of the director, executive office or company auditor upon the merger, the document certifying their acceptance of offices and their résumés;
十七 合併に際して就任する会計参与があるときは、就任を承諾したことを証する書面及び会計参与の履歴書
(xvii) if there is any person to assume the office of the accounting advisor upon the merger, the document certifying the acceptance of offices by and the résumé of the accounting advisor;
十八 合併後存続する保険会社又は合併により設立される保険会社の会計監査人の履歴書
(xviii) résumés of financial auditors of the Insurance Company surviving the merger, or the Insurance Company to be incorporated upon the merger;
十九 合併後存続する保険会社等又は合併により設立される保険会社等が当該合併により子会社対象会社等(保険会社にあっては法第百六条第一項に規定する子会社対象会社、少額短期保険業者にあっては少額短期保険子会社対象会社(法第二百七十二条の十四第一項に規定する内閣府令で定める業務を専ら営む会社をいう。以下同じ。)をいう。以下この号及び第百五条の六第一項第十八号において同じ。)を子会社とする場合には、当該子会社対象会社等に関する第五十八条第一項第四号又は第二百十一条の三十五第一項第四号に掲げる書類
(xix) if, when effecting the merger, the Insurance Company, etc. surviving the merger, or the Insurance Company, etc. to be incorporated upon the merger intends to hold as its Subsidiary Company a Companies Eligible for Subsidiary Companies (meaning Companies Eligible for Subsidiary Companies provided in the Article 106, paragraph (1) of the Act, in the case of an Insurance Company; or, meaning Companies Eligible for Subsidiary Companies of Small Amount and Short Term Insurance Company (meaning a company exclusively engaged in the business to be specified by Cabinet Office Order as provided in Article 272-14, paragraph (1) of the Act; the same applies hereinafter); hereinafter the same applies in this item and Article 105-6, paragraph (1), item (xviii)), the documents set forth in Article 58, paragraph (1), item (iv) or Article 211-35, paragraph (1), item (iv) which pertains to such Subsidiary Company a Companies Eligible for Subsidiary Companies;
二十 合併後存続する保険会社又は合併により設立される保険会社が子会社等を有する場合には、当該保険会社及び当該子会社等の収支及び保険金等の支払能力の充実の状況を示す比率の見込みを記載した書類
(xx) if the Insurance Company, etc. surviving the merger, or the Insurance Company, etc. to be incorporated upon the merger is to have any Subsidiary Company, etc., a document specifying the prospective income and expenditure of the Insurance Company and Subsidiary Company, etc. and the prospective ratio to indicate the soundness of their solvency margin for Insurance Proceeds, etc.;
二十一 合併後存続する保険会社等又は合併により設立される保険会社等又はその子会社が、当該合併により国内の会社の議決権を合算してその基準議決権数を超えて保有することとなる場合には、当該国内の会社の名称及び業務の内容を記載した書類
(xxi) if the Insurance Company, etc. surviving the merger, or the Insurance Company, etc. to be incorporated upon the merger are to have voting rights of a Domestic Company of which the total number exceeds the Voting Right Holding Threshold, the document specifying the name and business details of the domestic company; and
二十二 その他法第百六十七条第二項の規定による審査をするため参考となるべき事項を記載した書類
(xxii) any other document which would serve as reference information for examination under Article 167, paragraph (2) of the Act.
2 前項の認可申請書は、保険会社等を全部の当事者とする合併の場合にあっては、当事者である保険会社等の連名で提出しなければならない。
(2) In the case of the merger wherein all parties thereto are Insurance Companies, etc., the written application for authorization under the preceding paragraph must be submitted jointly by the Insurance Companies.
3 法第二条第十五項の規定は、第一項第二十一号に規定する議決権について準用する。
(3) The provisions of Article 2, paragraph (15) of the Act apply mutatis mutandis to the voting rights as provided in paragraph (1), item (xxi).
第二節の二 会社分割
Section 2-2 Company Split
(吸収分割株式会社の事前開示事項)
(Matters Subject to Prior Disclosure of Splitting Stock Company in Absorption-Type Company Split)
第百五条の二 法第百七十三条の三の規定により読み替えて適用する会社法第七百八十二条第一項(吸収合併契約等に関する書面等の備置き及び閲覧等)に規定する内閣府令で定める事項は、同項に規定する消滅株式会社等が吸収分割株式会社(同法第七百五十八条第二号(株式会社に権利義務を承継させる吸収分割契約)に規定する吸収分割株式会社をいう。以下この節において同じ。)である場合には、次に掲げる事項とする。
Article 105-2 The matters to be specified by Cabinet Office Order, as provided in Article 782, paragraph (1) (Keeping and Inspection of Documents Concerning an Absorption-Type Merger Agreement) of the Companies Act as applied pursuant to the provisions of Article 173-3 of the Act following the deemed replacement of terms, are the following matters, if the Extinct Stock Company, etc. as provided in the same paragraph is a Splitting Stock Company in Absorption-type Company Split (meaning a Splitting Stock Company in Absorption-type Company Split as provided in Article 758, item (ii) (Absorption-Type Company Split Agreement Which Causes a Stock Company to Succeed to Rights and Obligations) of the Companies Act; hereinafter the same applies in this Section):
一 吸収分割株式会社(清算株式会社を除く。)についての次に掲げる事項
(i) the following matters related to the Splitting Stock Company in Absorption-type Company Split (excluding a Liquidating Stock Company):
イ 最終事業年度に係る計算書類等の内容
(a) the details of the financial statements, etc. pertaining to the Most Recent Business Year;
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収分割株式会社の成立の日)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Splitting Stock Company in Absorption-type Company Split) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
二 吸収分割株式会社(清算株式会社に限る。)が会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成した貸借対照表
(ii) the balance sheet prepared by the Splitting Stock Company in Absorption-type Company Split (limited to a Liquidating Stock Company) pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act;
三 吸収分割後における保険契約者の権利に関する事項
(iii) matters regarding the rights of the policyholders after the absorption-type company split;
四 吸収合併契約等備置開始日後吸収分割が効力を生ずる日までの間に、前三号に掲げる事項に変更が生じたときは、変更後の当該事項
(iv) if, for the period between the day on which the Absorption-type Merger Agreement, etc. began to be kept, and the day when the absorption-type company split becomes effective, any change has arisen in any of the matters listed in the preceding three items, those matters after the change.
(吸収分割承継株式会社の事前開示事項)
(Matters Subject to Disclosure by Succeeding Stock Company in Absorption-Type Company Split)
第百五条の二の二 法第百七十三条の三の規定により読み替えて適用する会社法第七百九十四条第一項(吸収合併契約等に関する書面等の備置き及び閲覧等)に規定する内閣府令で定める事項は、同項に規定する存続株式会社等が吸収分割承継株式会社(同法第七百五十八条第一号(株式会社に権利義務を承継させる吸収分割契約)に規定する吸収分割承継株式会社をいう。以下この節において同じ。)である場合には、次に掲げる事項とする。
Article 105-2-2 The matters to be specified by Cabinet Office Order, as provided in Article 794, paragraph (1) (Keeping and Inspection of Documents Concerning an Absorption-Type Merger Agreement) of the Companies Act as applied pursuant to the provisions of Article 173-3 of the Act following the deemed replacement of terms, are the following matters, if the Extinct Stock Company, etc. as provided in the same paragraph is a Succeeding Stock Company in Absorption-type Company Split (meaning a Succeeding Stock Company in Absorption-type Company Split as provided in Article 758, item (i) (Absorption-Type Company Split Agreement Which Causes a Stock Company to Succeed to Rights and Obligations) of the Companies Act; hereinafter the same applies in this Section):
一 吸収分割承継株式会社についての次に掲げる事項
(i) the following matters related to the Succeeding Stock Company in Absorption-type Company Split (excluding a Liquidating Stock Company):
イ 最終事業年度に係る計算書類等の内容
(a) the details of the financial statements, etc. pertaining to the Most Recent Business Year;
ロ 最終事業年度の末日(最終事業年度がない場合にあっては、吸収分割承継株式会社の成立の日)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Succeeding Stock Company in Absorption-type Company Split) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
二 吸収分割後における保険契約者の権利に関する事項
(ii) matters regarding the rights of the policyholders after the absorption-type company split;
三 吸収合併契約等備置開始日後吸収分割が効力を生ずる日までの間に、前二号に掲げる事項に変更が生じたときは、変更後の当該事項
(iii) if, for the period between the day on which the Absorption-type Merger Agreement, etc. began to be kept and the day when the absorption-type company split becomes effective, any change has arisen in any of the matters listed in the preceding two items, those matters after the change.
(新設分割株式会社の事前開示事項)
(Matters Subject to Disclosure by Splitting Company in Incorporation-Type Company Split)
第百五条の二の三 法第百七十三条の三の規定により読み替えて適用する会社法第八百三条第一項(新設合併契約等に関する書面等の備置き及び閲覧等)に規定する内閣府令で定める事項は、同項に規定する消滅株式会社等が新設分割株式会社(同法第七百六十三条第五号(株式会社を設立する新設分割計画)に規定する新設分割株式会社をいう。以下この節において同じ。)である場合には、次に掲げる事項とする。
Article 105-2-3 The matters to be specified by Cabinet Office Order, as provided in Article 803, paragraph (1) (Keeping and Inspection of Documents Concerning a Consolidation-Type Merger Agreement) of the Companies Act as applied mutatis pursuant to the provisions of Article 173-3 of the Act following the deemed replacement of terms, are the following matters, if the Extinct Stock Company, etc. as provided in the same paragraph is a Splitting Company in Incorporation-type Company Split (meaning a Splitting Company in Incorporation-type Company Split as provided in Article 763, item (v) (Incorporation-Type Company Split Plan by Which a Stock Company Is Incorporated) of the Companies Act; hereinafter the same applies in this Section):
一 当該新設分割株式会社(清算株式会社を除く。)についての次に掲げる事項
(i) the following matters related to the Splitting Company in Incorporation-type Company Split (excluding a Liquidating Stock Company):
イ 最終事業年度に係る計算書類等の内容
(a) the details of the financial statements, etc. pertaining to the Most Recent Business Year;
ロ 最終事業年度の末日(最終事業年度がない場合にあっては新設分割株式会社の成立の日)後の日を臨時決算日(二以上の臨時決算日がある場合にあっては、最も遅いもの)とする臨時計算書類等があるときは、当該臨時計算書類等の内容
(b) if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Splitting Company in Incorporation-type Company Split) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and
二 新設分割株式会社(他の新設分割株式会社を除き、清算株式会社に限る。)が会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成した貸借対照表
(ii) the balance sheet prepared by the Splitting Company in Incorporation-type Company Split (excluding another Splitting Company in Incorporation-type Company Split, and limited to a Liquidating Stock Company) pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act;
三 新設分割後における保険契約者の権利に関する事項
(iii) matters regarding the rights of the policyholders after the incorporation-type company split;
四 新設合併契約等備置開始日後新設分割が効力を生ずる日までの間に、前三号に掲げる事項に変更が生じたときは、変更後の当該事項
(iv) if, for the period between the day on which the Consolidation-type Merger Agreement, etc. began to be kept and the day when the incorporation-type company split becomes effective, any change has arisen in any of the matters listed in the preceding three items, those matters after the change.
(計算書類に関する公告事項)
(Matters Subject to Public Notice in Relation to Financial Statements)
第百五条の二の四 法第百七十三条の四第二項第三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 105-2-4 The matters specified by Cabinet Office Order, provided in Article 173-4, paragraph (2), item (iii) of the Act, are the matters specified in each of following items, in accordance with the categories of the respective cases set forth in the same item, as of the day of the public notice under the same paragraph or the day of the notice under the same paragraph, whichever comes earlier:
一 最終事業年度に係る貸借対照表又はその要旨につき公告対象会社(分割当事会社(法第百七十三条の四第二項に規定する分割当事会社をいう。次条において同じ。)又は会社法第七百八十九条第二項第三号、第七百九十九条第二項第三号若しくは第八百十条第二項第三号(債権者の異議)の株式会社(吸収分割株式会社、吸収分割承継株式会社又は新設分割株式会社に限る。)をいう。以下この条において同じ。)が同法第四百四十条第一項(法第十三条の規定により読み替えて適用する場合を含む。)の規定又は会社法第四百四十条第二項(計算書類の公告)の規定により公告をしている場合 次に掲げるもの
(i) if, pursuant to the provisions of Article 440, paragraph (1) (including the cases where applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms) or (2) (Public Notice of Financial Statements) of the Companies Act, a Notifying Company (meaning a Split-Involved Company (meaning a Split-Involved Company as provided in Article 173-4, paragraph (2) of the Act; the same applies in the following Article) or a stock company (meaning a Splitting Stock Company in Absorption-type Company Split, Succeeding Stock Company in Absorption-type Company Split or a Splitting Company in Incorporation-type Company Split) as set forth in Article 789, paragraph (2), item (iii), Article 799, paragraph (2), item (iii) or Article 810, paragraph (2), item (iii) (Objections of Creditors); hereinafter the same applies in this Article) has given a public notice of its balance sheet for the Most Recent Business Year or summary thereof: the following information:
イ 官報で公告をしているときは、当該官報の日付及び当該公告が掲載されている頁
(a) if public notice has been made by means of an Official Gazette, the date of the Official Gazette and the page number on which such public notice has been published;
ロ 時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁
(b) if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published;
ハ 電子公告により公告をしているときは、会社法第九百十一条第三項第二十八号イ(株式会社の設立の登記)に掲げる事項
(c) in cases where the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;
二 最終事業年度に係る貸借対照表につき公告対象会社が会社法第四百四十条第三項に規定する措置を執っている場合 同法第九百十一条第三項第二十六号に掲げる事項
(ii) if, in regard to the balance sheet pertaining to the Most Recent Business year, the Notifying Company has implemented the measures provided in Article 440, paragraph (3) of the Companies Act: the matters listed in Article 911, paragraph (3), item (xxvi) of the Companies Act;
三 公告対象会社が会社法第四百四十条第四項に規定する株式会社である場合において、当該株式会社が金融商品取引法第二十四条第一項(有価証券報告書の提出)の規定により最終事業年度に係る有価証券報告書を提出しているとき その旨
(iii) if the Notifying Company is a stock company as provided in Article 440, paragraph (4) of the Companies Act, and it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;
四 公告対象会社が会社法の施行に伴う関係法律の整備等に関する法律第二十八条(計算書類の公告等に関する規定の適用除外)の規定により会社法第四百四十条の規定が適用されないものである場合 その旨
(iv) if, pursuant to the provisions of Article 28 (Exclusion from Application of Provisions Pertaining to Public Notice of Financial Statements) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Act No. 87 of 2005), the Notifying Company is excluded from application of the provisions of Article 440 of the Companies Act: such fact;
五 公告対象会社につき最終事業年度がない場合 その旨
(v) if the Notifying Company has no Most Recent Business Year: such fact:
六 公告対象会社が清算株式会社である場合 その旨
(vi) if the Notifying Company is a Liquidating Stock Company or a liquidating Mutual Company: such fact;
七 前各号に掲げる場合以外の場合 最終事業年度に係る別紙様式第二号(少額短期保険業者にあっては別紙様式第二号の三、特定取引勘定設置会社にあっては別紙様式第二号の二)又は計算規則第六編第二章の規定による貸借対照表の要旨の内容
(vii) other cases than as set forth in the preceding items: the details of the summary of the balance sheet for the Most Recent Business Year prepared in accordance with Appended Form No. 2 (or Appended Form No. 2-3, in the case of a Small Amount and Short Term Insurance Company; or Appended Form No. 2-2, in the case of a Company with Specified Transaction Account) or Part VI, Chapter 2 of the Rules of Accounting.
(会社分割に係る公告事項)
(Matters Subject to Public Notice Pertaining to Company Split)
第百五条の三 法第百七十三条の四第二項第五号に規定する内閣府令で定める事項は、次に掲げる場合の区分に応じ、当該各号に掲げる事項とする。
Article 105-3 The matters to be specified by Cabinet Office Order, as provided in Article 173-4, paragraph (2), item (v) of the Act, are the matters set forth in the following items in accordance with the categories of cases listed in the respective items:
一 法第百七十三条の四第二項の規定による公告をする場合(次号に掲げる場合を除く。) 次に掲げる事項
(i) in the case where the Split-Involved Company gives public notice under Article 173-4, paragraph (2) of the Act (excluding the case set forth in the following items): the following matters:
イ 分割当事会社の会社分割後における資本金の額
(a) the amount of stated capital of the Split-Involved Company after completion of the company split;
ロ 吸収分割会社(法第百七十三条の四第一項第一号に規定する吸収分割会社をいう。以下この条及び第百五条の六第一項第六号において同じ。)又は新設分割会社(法第百七十三条の四第一項第三号に規定する新設分割会社をいう。以下この条、第百五条の五の三第三号及び第百五条の六第一項第六号において同じ。)に対する金銭等の割当てに関する事項
(b) the matters related to allocation of Money, etc. to the splitting company in an absorption-type split (meaning the splitting company in an absorption-type split as provided in Article 173-4, paragraph (1), item (i) of the Act; hereinafter the same applies in this Article and Article 105-6, paragraph (1), item (vi)) or the splitting company in an incorporation-type company split (meaning the splitting company in an incorporation-type company split as provided in Article 173-4, paragraph (1) of the Act; hereinafter the same applies in this Article and in Article 105-5-3, item (iii) and Article 105-6, paragraph (1), item (vi));
ハ 吸収分割会社又は新設分割会社の新株予約権者に対する新株予約権の割当てに関する事項
(c) the matters related to allocation of share options to the share option holders of the splitting company in an absorption-type split or the splitting company in an incorporation-type company split; and
ニ 会社分割後における保険契約者の権利に関する事項
(d) matters related to the rights of policyholders after the company split;
二 保険契約を承継させる分割であって、法第百七十三条の四第二項の規定による公告をする場合 次に掲げる事項
(ii) in the case of a Company Split that involves the transfer of insurance contracts, where the Split-Involved Company gives public notice under Article 173-4, paragraph (2) of the Act:
イ 前号に掲げる事項
(a) the matters set forth in the preceding item;
ロ 分割当事会社の直近の事業年度における保険金等の支払能力の充実の状況を示す比率(法第百三十条(法第二百七十二条の二十八において準用する場合を含む。)の保険金等の支払能力の充実の状況が適当であるかどうかの基準に係る算式により得られる比率をいう。以下ロ及び第百五条の六において同じ。)及び保険契約の承継の日に見込まれる保険金等の支払能力の充実の状況を示す比率
(b) the ratio to indicate the soundness of solvency margin for Insurance Proceeds, etc. (meaning a ratio derived from the formula pertaining to the criteria regarding the appropriateness of the solvency margin for Insurance Proceeds, etc. under Article 130 of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 272-28 of the Act); hereinafter the same applies in (b) and Article 105-6) of the Split-Involved Company for the Most Recent Business Year, and the prospective ratio to indicate its soundness of solvency margin for Insurance Proceeds, etc. as of the day of succession of insurance contracts;
ハ 分割後における分割対象契約(法第百七十三条の二に規定する分割対象契約をいう。第百五条の六第一項及び第百五条の六の二第一号において同じ。)に関するサービスの内容の概要
(c) the outline of the content of the services relating to the Contracts Subject to Company Split (meaning the Contracts Subject to Company Split as prescribed in Article 173-2 of the Act; the same applies in Article 105-6, paragraph (1) and Article 105-6-2, item (i)) after the Company Split; and
ニ 法第百七十三条の四第八項に関する事項
(d) the matters relating to Article 173-4, paragraph (8) of the Act.
(保険契約に係る債権の額)
(Amount of Claim Pertaining to Insurance Contract)
第百五条の四 法第百七十三条の四第六項に規定する内閣府令で定める金額は、生命保険会社にあっては第一号に掲げる金額とし、損害保険会社にあっては第二号及び第三号に掲げる金額の合計額とし、少額短期保険業者にあっては第二号に掲げる金額とする。
Article 105-4 The amount to be specified by Cabinet Office Order, as provided in Article 173-4, paragraph (6) of the Act, is the amount set forth in item (i), in the case of a Life Insurance Company; the total of the amounts set forth in items (ii) and (iii), in the case of a Non-Life Insurance Company; and the amount set forth in item (ii), in the case of a Small Amount and Short Term Insurance Company:
一 法第百七十三条の四第二項の公告(以下この条において「公告」という。)の時において被保険者のために積み立てるべき金額
(i) the amount to be reserved for the insured, as of the time of the public notice under Article 173-4, paragraph (2) of the Act (hereinafter referred to as the "Public Notice" in this Article);
二 未経過期間(保険契約に定めた保険期間のうち、公告の時において、まだ経過していない期間をいう。)に対応する保険料の金額
(ii) the amount of the insurance premiums corresponding to the Unexpired Period (meaning the insurance period specified in an insurance contract which have not been passed as of the time of the public notice); and
三 公告の時において第七十条第一項第三号の払戻積立金として積み立てるべき金額
(iii) the amount to be reserved as the refund reserve as set forth in Article 70, paragraph (1), item (iii), as of the time of the public notice.
(吸収分割会社等が払い戻すべき金額)
(Amount to Be Refunded from Splitting Company in an Absorption-Type Split)
第百五条の四の二 法第百七十三条の四第八項に規定する内閣府令で定める金額は、第六十九条第一項第二号の二又は第七十条第一項第三号の払戻積立金として積み立てた金額とする。
Article 105-4-2 The amount to be specified by Cabinet Office Order, as referred to in Article 173-4, paragraph (8) of the Act, is the amount set aside as the refund reserve prescribed in Article 69, paragraph (1), item (ii)-2 or Article 70, paragraph (1), item (iii).
(吸収分割株式会社の事後開示事項)
(Matters Subject to Ex-Post Facto Disclosure by Splitting Stock Company in Absorption-Type Company Split)
第百五条の五 法第百七十三条の四第十一項の規定により読み替えて適用する会社法第七百九十一条第一項第一号(吸収分割又は株式交換に関する書面等の備置き及び閲覧等)に規定する内閣府令で定める事項は、次の各号に掲げる場合の区分に応じ、当該各号に定める事項とする。
Article 105-5 The matters to be specified by Cabinet Office Order, as provided in Article 791, paragraph (1), item (i) (Keeping and Inspection of Documents Concerning an Absorption-Type Company Split or Share Exchange) of the Companies Act as applied pursuant to the provisions of Article 173-4, paragraph (11) of the Act following the deemed replacement of terms, are the matters specified in the following items, in accordance with the categories of the cases as respectively set forth therein:
一 吸収分割株式会社が保険業を営む株式会社の場合 次に掲げる事項
(i) if the Splitting Stock Company in Absorption-type Company Split is a stock company engaged in Insurance Business: the following matters:
イ 吸収分割が効力を生じた日
(a) the date when the absorption-type company split becomes effective;
ロ 吸収分割株式会社における次に掲げる手続の経過
(b) the progress of the following procedures by the Splitting Stock Company in Absorption-type Company Split:
(1) 会社法第七百八十四条の二(吸収合併等をやめることの請求)の規定による請求に係る手続の経過
1. the progress of the procedures pertaining to the demand under Article 784-2 (Demanding Cessation of Absorption-Type Merger) of the Companies Act;
(2) 会社法第七百八十五条(反対株主の株式買取請求)及び第七百八十七条(新株予約権買取請求)並びに法第百七十三条の四第一項から第七項まで及び第九項の規定による手続の経過
2. the progress of the procedure under Article 785 (Dissenting Shareholders' Appraisal Rights) and Article 787 (Exercise of Appraisal Rights on Share Option) of the Companies Act, and Article 173-4, paragraphs (1) to (7) and paragraph (9) of the Act;
ハ 吸収分割承継会社(法第百七十三条の四第一項第二号に規定する吸収分割承継会社をいう。以下この条において同じ。)における次に掲げる手続の経過
(c) the progress of the following procedures by the Succeeding Company in an Absorption-type Split (meaning the Succeeding Company in an Absorption-type Split as provided in Article 173-4, paragraph (1), item (ii) of the Act; hereinafter the same applies in this Article):
(1) 会社法第七百九十六条の二(吸収合併等をやめることの請求)の規定による請求に係る手続の経過
1. the progress of the procedures pertaining to the demand under Article 796-2 (Demanding Cessation of Absorption-Type Merger) of the Companies Act; and
(2) 会社法第七百九十七条(反対株主の株式買取請求)の規定並びに法第百七十三条の四第一項から第七項まで及び第九項又は会社法第七百九十九条(債権者の異議)(同法第八百二条第二項において準用する場合を含む。)の規定による手続の経過
2. the progress of the procedures under Article 797 (Dissenting Shareholders' Appraisal Rights) of the Companies Act, Article 173-4, paragraphs (1) to (7) and paragraph (9) of the Act or Article 799 (Objections of Creditors) of the Companies Act (including the cases where applied mutatis mutandis pursuant to Article 802, paragraph (2) of the same Act);
ニ 吸収分割により吸収分割承継会社が吸収分割株式会社から承継した重要な権利義務に関する事項
(d) the matters related to important rights and obligations succeeded from the Splitting Stock Company in Absorption-type Company Split to the succeeding company in an absorption-type company split;
ホ 会社法第九百二十三条(吸収分割の登記)の変更の登記をした日
(e) the day when the registration of change under Article 923 (Registration of Absorption-Type Company Split), paragraph (1) of the Act was effected; and
ヘ イからホまでに掲げるもののほか、吸収分割に関する重要な事項
(f) beyond what is set forth in (a) to (e), the material matters related to the absorption-type company split;
二 吸収分割株式会社が保険業を営む株式会社以外の株式会社の場合 次に掲げる事項
(ii) if the Splitting Stock Company in Absorption-type Company Split is not a stock company engaged in Insurance Business: the following matters:
イ 吸収分割が効力を生じた日
(a) the date when the absorption-type company split becomes effective;
ロ 吸収分割株式会社における次に掲げる手続の経過
(b) the progress of the following procedures by the Splitting Stock Company in Absorption-type Company Split:
(1) 会社法第七百八十四条の二の規定による請求に係る手続の経過
1. the progress of the procedures pertaining to the demand under Article 784-2 of the Companies Act; and
(2) 会社法第七百八十五条、第七百八十七条及び第七百八十九条(債権者の異議)の規定による手続の経過
2. the progress of the procedures under Article 785, Article 787 and Article 789 (Objections of Creditors) of the Companies Act;
ハ 保険業を営む株式会社である吸収分割承継会社における次に掲げる手続の経過
(c) the progress of the following procedures by the Succeeding Company in an Absorption-type Split which is a stock company engaged in Insurance Business:
(1) 会社法第七百九十六条の二(吸収合併等をやめることの請求)の規定による請求に係る手続の経過
1. the progress of the procedures pertaining to the demand under Article 796-2 (Demanding Cessation of Absorption-Type Merger) of the Companies Act; and
(2) 会社法第七百九十七条(反対株主の株式買取請求)の規定並びに法第百七十三条の四第一項から第七項まで及び第九項の規定による手続の経過
2. the progress of the procedures under Article 797 (Dissenting Shareholders' Appraisal Rights) of the Companies Act and Article 173-4, paragraphs (1) to (7) and paragraph (9) of the Act;
ニ 吸収分割により保険業を営む株式会社である吸収分割承継会社が吸収分割株式会社から承継した重要な権利義務に関する事項
(d) the matters related to important rights and obligations succeeded from the Splitting Stock Company in Absorption-type Company Split to the succeeding company in an absorption-type company split which is a stock company engaged in Insurance Company;
ホ 会社法第九百二十三条の変更の登記をした日
(e) the day when the registration of change under Article 923 of the Companies Act was effected; and
ヘ イからホまでに掲げるもののほか、吸収分割に関する重要な事項
(f) beyond what is set forth in the (a) to (e), the material matters related to the absorption-type company split.
(吸収分割承継株式会社の事後開示事項)
(Matters Subject to Ex-Post Facto Disclosure by Succeeding Stock Company in Absorption-Type Company Split)
第百五条の五の二 法第百七十三条の四第十一項の規定により読み替えて適用する会社法第八百一条第二項(吸収合併等に関する書面等の備置き及び閲覧等)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 105-5-2 The matters to be specified by Cabinet Office Order, as provided in Article 801, paragraph (2) (Keeping and Inspection of Documents Concerning an Absorption-Type Merger) of the Companies Act as applied pursuant to the provisions of Article 173-4, paragraph (11) of the Act following the deemed replacement of terms, are as follows:
一 吸収分割が効力を生じた日
(i) the date when the absorption-type company split becomes effective;
二 吸収分割合同会社(会社法第七百九十三条第二項(持分会社の手続)に規定する吸収分割合同会社をいう。第四号において同じ。)における同項において準用する同法第七百八十九条(債権者の異議)の規定による手続の経過
(ii) the progress of the procedures under Article 789 (Objection of Creditors) of the Companies Act which are implemented by the Splitting Limited Liability Company in Absorption-type Company Split (meaning the Splitting Limited Liability Company in Absorption-type Company Split as provided in Article 793, paragraph (2) (Procedures of Membership Companies));
三 吸収分割承継株式会社における次に掲げる手続の経過
(iii) the progress of the following procedures by the Succeeding Stock Company in Absorption-type Company Split:
イ 会社法第七百九十六条の二(吸収合併等をやめることの請求)の規定による請求に係る手続の経過
(a) the progress of the procedures pertaining to the demand under Article 796-2 (Demanding Cessation of Absorption-Type Merger) of the Companies Act; and
ロ 会社法第七百九十七条(反対株主の株式買取請求)の規定並びに法第百七十三条の四第一項から第七項まで及び第九項の規定による手続の経過
(b) the progress of the procedures under Article 797 (Dissenting Shareholders' Appraisal Rights) of the Companies Act and Article 173-4, paragraphs (1) to (7) and paragraph (9) of the Act;
四 吸収分割により吸収分割承継株式会社が吸収分割合同会社から承継した重要な権利義務に関する事項
(iv) the matters related to important rights and obligations succeeded from the Splitting Limited Liability Company in Absorption-type Company Split to the Succeeding Stock Company in absorption-type company split;
五 会社法第九百二十三条(吸収分割の登記)の変更の登記をした日
(v) the day when the registration of change under Article 923 (Registration of Absorption-Type Company Split), paragraph (1) of the Companies Act was effected; and
六 前各号に掲げるもののほか、吸収分割に関する重要な事項
(vi) beyond what is set forth in the preceding items, the material matters related to the absorption-type company split.
(新設分割株式会社の事後開示事項)
(Matters Subject to Ex-Post Facto Disclosure by Splitting Stock Company in Absorption-Type Company Split)
第百五条の五の三 法第百七十三条の四第十一項の規定により読み替えて適用する会社法第八百十一条第一項第一号(新設分割又は株式移転に関する書面等の備置き及び閲覧等)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 105-5-3 The matters to be specified by Cabinet Office Order, as provided in Article 811, paragraph (1), item (i) (Keeping and Inspection of Documents Concerning an Incorporation-Type Company Split or Share Transfer) of the Companies Act as applied pursuant to the provisions of Article 173-4, paragraph (11) of the Act following the deemed replacement of terms, are the matters specified in the following items, in accordance with the categories of the cases as respectively set forth therein:
一 新設分割が効力を生じた日
(i) the date when the incorporation-type company split becomes effective;
二 会社法第八百五条の二(新設合併等をやめることの請求)の規定による請求に係る手続の経過
(ii) the progress of the procedures pertaining to the demand under Article 805-2 (Demanding Cessation of a Consolidation-Type Merger) of the Companies Act;
三 会社法第八百六条(反対株主の株式買取請求)及び第八百八条(新株予約権買取請求)の規定並びに法第百七十三条の四第一項から第七項まで及び第九項の規定又は会社法第八百十条(債権者の異議)(同法第八百十三条第二項において準用する場合を含む。)の規定による手続の経過
(iii) the progress of the procedures under Article 806 (Dissenting Shareholders' Share Purchase Demand) and Article 808 (Right to Request Purchase of Share Options) of the Companies Act, Article 173-4, paragraphs (1) to (7) and paragraph (9) of the Act, and Article 810 (Objection of Creditors) (including the cases where applied mutatis mutandis pursuant to Article 813, paragraph (2) of the Companies Act) of the Companies Act;
四 新設分割により新設分割設立会社(会社法第七百六十三条第一項(株式会社を設立する新設分割計画)に規定する新設分割設立会社をいう。)が新設分割会社から承継した重要な権利義務に関する事項
(iv) the matters related to important rights and obligations succeeded from the splitting company in an incorporation-type company split to the Company Incorporated through Incorporation-type Company Split (meaning the Company Incorporated through Incorporation-type Company Split as provided in Article 763, paragraph (1) (Incorporation-Type Company Split Plan by Which a Stock Company Is Incorporated) of the Companies Act);
五 前各号に掲げるもののほか、新設分割に関する重要な事項
(v) beyond what is set forth in the preceding items, material matters related to the incorporation-type company split.
(分割手続中の契約に係る通知事項)
(Matters Subject to Notification Regarding Contracts in the Course of Company Split Procedure)
第百五条の五の四 法第百七十三条の五第一項に規定する内閣府令で定める事項は、第百五条の三第二号に掲げる事項とする。
Article 105-5-4 The matters to be specified by Cabinet Office Order, as referred to in Article 173-5, paragraph (1) of the Act, are the matters set forth in the items of Article 105-3, item (ii).
(会社分割の認可の申請)
(Application for Authorization of Company Split)
第百五条の六 保険会社等は、法第百七十三条の六第一項の規定による認可を受けようとするときは、認可申請書に次に掲げる書類を添付して金融庁長官等に提出しなければならない。
Article 105-6 (1) When an Insurance Company intends to obtain the authorization under Article 173-6, paragraph (1) of the Act, it must submit to the Commissioner of the Financial Services Agency or Other Official a written application for authorization, together with the following documents:
一 理由書
(i) a written statement of reasons;
二 吸収分割契約又は新設分割計画の内容を記載した書面
(ii) a document specifying the details of the Absorption-type Company Split Agreement or the Incorporation-type Company Split Plan;
三 当事者である保険会社等の株主総会の議事録その他必要な手続があったことを証する書面
(iii) minutes of the shareholders meeting of the Insurance Company, etc. which is the party to the merger, or and any other document certifying that necessary procedures have been taken;
四 当事者である保険会社等の財産目録並びに貸借対照表及び損益計算書
(iv) inventories of properties and the balance sheet and profit and loss statement of the Insurance Company, etc. which is the party to the merger;
五 会社分割により承継しようとする事業又は会社分割により承継させようとする事業に係る損益の状況を記載した書面
(v) a document specifying the status of profit and loss pertaining to the business to be acquired upon the company split or the business to be transferred upon the company split;
六 会社分割により保険契約を承継させる場合においては、次に掲げる書類
(vi) when the insurance contracts are to be transferred upon the company split, the following documents:
イ 分割対象契約の選定基準及び対象範囲を記載した書面
(a) a document describing the selection criteria and the scope of Contracts Subject to Company Split;
ロ 会社分割により保険契約を承継させる保険会社等(以下この号及び次条において「分割会社等」という。)を保険者とする保険契約について、次に掲げる事項を記載した書面
(b) with regard to each type of insurance contract wherein the insurer is the Insurance Company, etc. which is to transfer the insurance contracts upon the Company Split (hereinafter referred to as a "Splitting Company, etc." in this item and the following Article), a document describing the following matters:
(1) 当該保険契約の種類ごとに会社分割前及び会社分割後における保険契約者の数、保険契約の件数及び保険金額の合計額並びに責任準備金その他の準備金の額
1. the number of policyholders, the number of insurance contracts, the total of the insured amount, and the amount of Policy Reserve and any other reserves before and after the Company Split, for each type of insurance contract;
(2) 当該保険契約の種類ごとに会社分割前における分割対象契約に係る責任準備金その他の準備金の額及びそれらの算定の適切性
2. the amount of Policy Reserve and any other reserves for the Contracts Subject to Company Split before the Company Split and the appropriateness of the calculation of such amount, for each type of insurance contract; and
(3) 会社分割後における責任準備金その他の準備金の算定の適切性
3. the appropriateness of the calculation of the amount of Policy Reserve and any other reserves after the Company Split;
ハ 会社分割により保険契約を承継する会社(以下この号及び次条において「承継会社」という。)を保険者とする保険契約について、次に掲げる事項を記載した書面
(c) with regard to each type of insurance contract wherein the insurer is the Insurance Company, etc. which is to transfer the insurance contracts upon the company split (hereinafter referred to as the "Succeeding Company" in this item and the following Article), a document describing the following matters:
(1) 当該保険契約の種類ごとに会社分割前及び会社分割後における保険契約者の数、保険契約の件数及び保険金額の合計額並びに責任準備金その他の準備金の額
1. the number of policyholders, the number of insurance contracts, the total of the insured amount, and the amount of Policy Reserve and any other reserves before and after the Company Split, for each type of insurance contract;
(2) 当該保険契約の種類ごとに会社分割後における分割対象契約に係る責任準備金その他の準備金の額及びそれらの算定の適切性
2. the amount of Policy Reserve and any other reserves for the Contracts Subject to Company Split after the Company Split and the appropriateness of the calculation of such amount, for each type of insurance contract; and
(3) 会社分割後における責任準備金その他の準備金の算定の適切性
3. the appropriateness of the calculation of the amount of Policy Reserve and any other reserves after the Company Split;
ニ 法第百七十三条の四第六項の異議を述べた保険契約者の異議の理由及び当該異議に対する分割会社等又は承継会社の対応を記載した書面
(d) a document describing the grounds for the objections stated by the policyholders under Article 173-4, paragraph (6) of the Act and the measures taken by the Splitting Company, etc. or the Succeeding Company in response to such objections;
ホ 承継会社の分割対象契約に係る業務の実施体制及びサービスの内容を記載した書面
(e) a document describing the system for carrying out the business relating to the Contracts Subject to Company Split at the Succeeding Company and the content of its services; and
ヘ 保険契約の種類ごとに法第百七十三条の四第八項に規定する場合において解約する旨を申し入れた保険契約者の数並びに同項の規定により吸収分割会社又は新設分割会社(保険契約の全部を承継させる分割を行うものを除く。)が払い戻すべき金額及びその算出方法を記載した書面
(f) a document describing the number of policyholders who applied for cancellation of their contracts in the case prescribed in Article 173-4, paragraph (8) of the Act, as well as the amount to be refunded by the splitting company in an absorption-type company split or the splitting company in an incorporation-type company split (excluding a company implementing a Company Split whereby the succeeding company succeeds to all insurance contracts those that effect a Company Split resulting in the succession of all insurance contracts) under the same paragraph and the calculation method of such amount, for each type of insurance contract;
七 当事者である保険会社等の直近の事業年度における保険金等の支払能力の充実の状況を示す比率及び会社分割の日に見込まれる保険金等の支払能力の充実の状況を示す比率を記載した書面
(vii) a document describing the ratio to indicate the soundness of solvency margin for Insurance Proceeds, etc. of the Insurance Company, etc. for the Most Recent Business Year, and the prospective ratio to indicate its soundness of solvency margin for Insurance Proceeds, etc. as of the day of the Company Split;
八 会社分割費用を記載した書面
(viii) a document specifying the cost of the company split;
九 法第百七十三条の四第二項の規定による公告又は催告をしたことを証する書面
(ix) a document certifying that the public notice or notice under Article 173-4, paragraph (2) of the Act has been given;
十 会社法第七百八十四条の二(吸収合併等をやめることの請求)、第七百九十六条の二(吸収合併等をやめることの請求)又は第八百五条の二(新設合併等をやめることの請求)の規定による請求をした株主があるときは、当該請求に係る手続の経過を記載した書面
(x) if there is any shareholder who has made a demand under Article 784-2 (Demanding Cessation of Absorption-Type Merger), Article 796-2 (Demanding Cessation of Absorption-Type Merger) or Article 805-2 (Demanding Cessation of a Consolidation-Type Merger) of the Companies Act, a document stating the progress of the procedures pertaining to the demand;
十の二 法第百七十三条の四第四項の異議を述べた保険契約者その他の債権者があるときは、当該保険契約者その他の債権者に対し、弁済し、若しくは相当の担保を提供し、若しくは当該保険契約者その他の債権者に弁済を受けさせることを目的として信託会社等に相当の財産を信託したこと又は当該会社分割をしても当該保険契約者その他の債権者を害するおそれがないことを証する書面
(x)-2 if there is any policyholder or other creditor who has stated objection under Article 173-4, paragraph (4) of the Act, a document certifying that the company has made payment or provided equivalent security to such policyholder or other creditor, or has entrusted equivalent property to a trust company, etc. for the purpose of ensuring that such policyholder or other creditor receive the payment, or that the company split poses no risk of harming the interest of such policyholder or other creditor;
十一 法第百七十三条の四第六項の異議を述べた保険契約者の数が同項の保険契約者の総数の十分の一(保険契約の全部を承継させる分割である場合にあっては、五分の一)を超えなかったことを証する書面又はその者の第百五条の四で定める金額が法第百七十三条の四第六項の金額の総額の十分の一(保険契約の全部を承継させる分割である場合にあっては、五分の一)を超えなかったことを証する書面
(xi) a document certifying that the number of policyholders who stated their objections under Article 173-4, paragraph (6) has not exceeded one tenth (or one fifth in the case of a Company Split whereby the succeeding company succeeds to all insurance contracts) of the total number of policyholders as indicated in the same paragraph, or a document certifying that the amount specified by Cabinet Office Order as belonging to such policyholders as indicated in the same paragraph has not exceeded one tenth (or one fifth in the case of a Company Split whereby the succeeding company succeeds to all insurance contracts) of the total amount as indicated in the same paragraph;
十二 会社法第二百九十三条第一項(新株予約権証券の提出に関する公告等)(第四号及び第五号に係る部分に限る。)の規定による公告及び通知をしたことを証する書面
(xii) a document certifying that the public notice and notice under Article 293, paragraph (1) (Public Notice in Relation to Submission of Share Option Certificate) (limited to the portion pertaining to items (iv) and (v)) of the Companies Act has been given;
十三 独占禁止法第十五条の二第二項又は第三項(会社分割の事前届出)の規定による届出を要する場合においては、当該届出をしたことを証する書面
(xiii) a document certifying that the notification under Article 15-2, paragraph (2) or (3) (Prior Notification of Company Split) of the Anti-Monopoly Act has been completed;
十四 当事者(保険会社を除く。)の従前の定款
(xiv) the articles of incorporation of the parties (excluding insurance companies) formerly in effect;
十五 会社分割に際して就任する取締役、執行役又は監査役があるときは、就任を承諾したことを証する書面及びこれらの者の履歴書
(xv) if there is any person to assume the office of the director, executive office or company auditor upon the company split, the document certifying their acceptance of offices and their résumés;
十六 会社分割に際して就任する会計参与があるときは、就任を承諾したことを証する書面及び会計参与の履歴書
(xvi) if there is any person to assume the office of the accounting advisor upon the company split, the document certifying the acceptance of offices by and the résumé of the accounting advisor;
十七 当該会社分割を行った後における保険会社の会計監査人の履歴書
(xvii) résumés of financial auditors of the Insurance Company after the company split;
十八 当該会社分割により子会社対象会社等を子会社とする場合には、当該子会社対象会社等に関する第五十八条第一項第四号又は第二百十一条の三十五第一項第四号に掲げる書類
(xviii) if, when effecting the company split, a Companies Eligible for Subsidiary Companies is to become the Subsidiary Company, the documents set forth in Article 58, paragraph (1), item (iv) or Article 211-35, paragraph (1), item (iv) which pertains to such Companies Eligible for Subsidiary Companies;
十九 当該会社分割を行った後における保険会社が子会社等を有する場合には、当該保険会社及び当該子会社等の収支及び保険金等の支払能力の充実の状況を示す比率の見込みを記載した書類
(xix) when the Insurance Company, after the company split, is to have any Subsidiary Company, etc. the document specifying the prospective income and expenditure of the Insurance Company and Subsidiary Company, etc. and the prospective ratio to indicate the soundness of their solvency margin for Insurance Proceeds, etc.;
二十 当該会社分割により当該保険会社等の子会社が子会社でなくなる場合には、当該子会社の名称を記載した書類
(xx) when, as the result of the company split, the Subsidiary Company of the Insurance Company no longer falls under the Subsidiary Company, a document specifying the name of such Subsidiary Company;
二十一 当該会社分割により保険会社等又はその子会社が国内の会社の議決権を合算してその基準議決権数を超えて保有することとなる場合には、当該国内の会社の名称及び業務の内容を記載した書類
(xxi) if the Insurance Company, etc. or its Subsidiary Company, upon the company split, are to have voting rights of a Domestic Company of which the total number exceeds the Voting Right Holding Threshold, the document specifying the name and business details of the domestic company; and
二十二 その他法第百七十三条の六第二項の規定による審査をするため参考となるべき事項を記載した書類
(xxii) any other document which would serve as reference information for examination under Article 173-6, paragraph (2) of the Act.
2 前項の認可申請書は、保険会社等を全部の当事者とする会社分割の場合にあっては、当事者である保険会社等の連名で提出しなければならない。
(2) In the case of the company split wherein all parties thereto are Insurance Companies, etc., the written application for authorization under the preceding paragraph must be submitted jointly by the Insurance Companies.
3 法第二条第十五項の規定は、第一項第二十一号に規定する議決権について準用する。
(3) The provisions of Article 2, paragraph (15) of the Act apply mutatis mutandis to the voting rights as provided in paragraph (1), item (xxi).
4 第一項第六号ロ(1)及び(2)並びに同号ハ(1)及び(2)に掲げる書面(算定の適切性に係るものを除く。)については、金融庁長官が定める様式並びにその記入及び算出の方法によるものとする。
(4) The document as set forth in paragraph (i), item (vi), (b), 1. and 2. and (c), 1. and 2. of the same item (excluding the document pertaining to the appropriateness of calculation as set forth in (b) of the same item) is to be in accordance with the forms and methods of entry and calculation which are to be specified by the Commissioner of the Financial Services Agencies.
(会社の分割の認可の審査)
(Examination for Authorization of Company Split)
第百五条の六の二 金融庁長官等は、会社分割により保険契約を承継させる場合であって前条第一項の規定による認可の申請に係る法第百七十三条の六第二項に規定する審査をするときは、次に掲げる事項に配慮するものとする。
Article 105-6-2 In the case of a Company Split whereby the succeeding company succeeds to all insurance contracts, when conducting an examination under Article 173-6, paragraph (2) of the Act upon an application for authorization under paragraph (1) of the preceding Article, the Commissioner of the Financial Services Agency is to take into account the following circumstances:
一 会社分割により保険契約を承継させる目的及び分割対象契約の選定基準が保険契約者等の保護に欠けるおそれのないものであること。
(i) that the purpose of the Company Split whereby the succeeding company succeeds to all insurance contracts, and the selection criteria for Contracts Subject to Company Split are not likely to give negative impact on protection of policyholders, etc.;
二 会社分割後において、分割会社を保険者とする保険契約及び承継会社を保険者とする保険契約に係る責任準備金が保険数理に基づき合理的かつ妥当な方法により積み立てられることが見込まれること。
(ii) that the Policy Reserves for the insurance contracts wherein the issuer is the Splitting Company and for the insurance contracts wherein the issuer is the Succeeding Company are expected to be set aside using a reasonable and relevant method based on actuarial science after the Company Split;
三 会社分割後において、承継会社の第六十四条第一項の契約者配当準備金が適正に積み立てられることが見込まれること。
(iii) that the Succeeding Company is expected to set aside the Policyholders' Dividend Reserve set forth in Article 64, paragraph (1) appropriately after the Company Split; and
四 会社分割後において、分割会社及び承継会社の保険金等の支払能力の充実の状況が保険数理に基づき適当であると見込まれること。
(iv) that the Splitting Company and the Succeeding Company are expected to have an appropriate level of solvency in terms of its ability to pay for Insurance Proceeds, etc. after the Company Split.
(会社分割後の公告事項)
(Matters Subject to Public Notice after Company Split)
第百五条の七 法第百七十三条の七第一項前段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 105-7 The matters to be specified by Cabinet Office Order, as provided in the first sentence of Article 173-7, paragraph (1) of the Act, are as follows:
一 法第百七十三条の四(第八項を除く。)の規定による手続の経過
(i) the progress of the procedures under Article 173-4 (excluding paragraph (8)) of the Act;
二 会社分割が効力を生じた日
(ii) the date when the company split becomes effective; and
三 会社分割により保険契約を承継した会社の商号及び本店の所在地
(iii) the trade name and location of the head office of the company which succeeded to the insurance contracts upon the company split.
(会社分割による保険契約の承継の効力)
(Validity of Succession of Insurance Contract Upon Company Split)
第百五条の八 会社分割により保険契約を承継したことにより、法第四条第二項第二号から第四号まで及び第二百七十二条の二第二項第二号から第四号までに掲げる書類(以下この項において「事業方法書等」という。)に定めた事項を、当該会社分割により保険契約を承継させる会社の事業方法書等に定めた事項のうち当該会社分割による承継に係る保険契約に関する部分を付加した内容に変更しなければならない場合においては、当該会社分割が効力を生じた時に、法第百二十三条第一項の規定による認可を要する事項については、その認可を受けたものと、同条第二項及び第二百七十二条の十九第一項の規定による届出を要する事項については、変更があったものとみなす。
Article 105-8 (1) When, due to the implementation of the company split, the matters specified in the documents under Article 4, paragraph (2), items (ii) to (iv) and Article 272, paragraph (2), items (ii) to (iv) of the Act (hereinafter collectively referred to as the "Statement of Business Procedures, etc." in this paragraph) requires amendment reflecting the matters set forth in the Statement of Business Procedures, etc. of the company to which the insurance contracts are to be transferred upon the company split, the matters which require authorizations under Article 123, paragraph (1) of the Act are deemed to have been authorized, and the matters which require reporting under Article 123, paragraph (2) and Article 272-19, paragraph (1) of the Act are deemed to have been amended, at the time when the company split becomes effective.
2 会社分割により保険契約を承継した会社は、資産の運用方法又は第四十八条の三第一項及び第四十八条の五第一項に掲げる資産の運用額が会社分割により財産を承継したことにより第四十七条から第四十九条までの規定による制限に反することとなった場合においては、その方法又は額により資産の運用を行うことができる。この場合において、当該会社分割により保険契約を承継した会社は、漸次、第四十七条から第四十九条までの規定の趣旨に従って、その資産の運用方法又は運用額を改めなければならない。
(2) A company which succeeded to the insurance contracts upon the company split may, if, as a result of succession of properties upon the company split, the method of investment of assets or the amount of investment of assets under Article 48-3, paragraph (1) and Article 48-5, paragraph (1) contravenes the restriction under Articles 47 to 49, carry out investment in accordance with such methods or at such amount. In this case, the company which succeeded the insurance contracts upon the company split must gradually amend the method or amount of investment of its assets in accordance with the purport of the provisions of Articles 47 to 49.
第三節 清算
Section 3 Liquidation
(利害関係人の清算人選任請求)
(Request for Appointment of Liquidator by Interested Parties)
第百六条 法第百七十四条第一項の規定により利害関係人が清算人の選任を請求する場合には、申請書に利害関係人であることを証する書面を添付しなければならない。
Article 106 When an interested party makes a request for appointment of liquidator pursuant to the provisions of Article 174, paragraph (1) of the Act, such party must attach to the written application a document certifying that the party falls under the category of the interested party.
(清算人の就職の届出)
(Notification of Assumption of Office by Liquidator)
第百七条 保険会社等の清算人は、法第百七十四条第八項の規定による届出をしようとするときは、届出書に当該保険会社等の登記事項証明書を添付して金融庁長官等に提出しなければならない。
Article 107 When a liquidator of an Insurance Company, etc. intends to file a notification under Article 174, paragraph (8) of the Act, the liquidator must submit to the Commissioner of the Financial Services Agency and Other Official a notification, together with a certificate of registered matters of the Insurance Company, etc.
(清算保険会社等が払い戻すべき金額)
(Amount to Be Refunded from Liquidating Insurance Company)
第百八条 法第百七十七条第三項に規定する内閣府令で定める金額は、第六十九条第一項第二号の二又は第七十条第一項第三号の払戻積立金として積み立てた金額とする。
Article 108 The amount to be specified by Cabinet Office Order, as provided in Article 177, paragraph (3) of the Act, is the amount set aside as the refund reserve prescribed in Article 69, paragraph (1), item (ii)-2 or Article 70, paragraph (1), item (iii).
(債権申出期間内の弁済の許可の申請)
(Application for Permission for Performance during Period for Notifying Claims)
第百九条 法第百七十八条の規定により読み替えて適用する会社法第五百条第二項(債務の弁済の制限)(法第百八十一条の二において準用する場合を含む。)の規定による許可の申請は、清算人全員の連名の許可申請書を金融庁長官等に提出して行わなければならない。
Article 109 (1) The application for permission under Article 500, paragraph (2) (Restrictions on Performance of Obligations) of the Companies Act applied pursuant to the provisions of Article 178 of the Act following the deemed replacement of terms (including the cases where applied mutatis mutandis pursuant to Article 171-2 of the Act) must be made by submission of the written application for permission with the names of the all liquidators affixed thereon.
2 前項の許可申請書には、次に掲げる書類を添付しなければならない。
(2) In filing a written application for permission under the preceding paragraph, the following documents must be attached:
一 理由書
(i) a written statement of reasons; and
二 前項の許可をすべき場合であることを証する書面
(ii) the document certifying that the instant case requires the permission under the preceding paragraph.
(清算状況の届出)
(Notification of Status of Liquidation)
第百十条 清算に係る保険会社等の清算人(特別清算の場合の清算人を除く。)は、各月の清算状況を翌月二十日までに金融庁長官等に届け出るとともに、重要な事項が生じたときは、遅滞なく、当該事項を金融庁長官等に届け出なければならない。
Article 110 A liquidator of an Insurance Company, etc. pertaining to the liquidation must notify the Commissioner of the Financial Services Agency or Other Official the monthly status of liquidation by no later than the twentieth day of the subsequent month, and, when any material matter occurs, notify the Commissioner of the Financial Services Agency or Other Official thereof without delay.
(清算相互会社の業務の適正を確保するための体制)
(Systems to Ensure Appropriateness of Business of Liquidating Mutual Company)
第百十条の二 法第百八十条の八第三項第四号に規定する内閣府令で定める体制は、次に掲げる体制とする。
Article 110-2 (1) The systems to be specified by Cabinet Office Order, as provided in Article 180-8, paragraph (3), item (iv) of the Act, are as follows:
一 清算人の職務の執行に係る情報の保存及び管理に関する体制
(i) a system for the preservation and management of information on the execution of duties by liquidators;
二 損失の危険の管理に関する規程その他の体制
(ii) regulations and any other framework for management of risk of loss;
三 使用人の職務の執行が法令及び定款に適合することを確保するための体制
(iii) system to ensure that the execution of duties by employees complies with laws and regulations;
四 監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する体制
(iv) information related to employees, when a company auditor requested that an employee be assigned to assist the company auditor's duties;
五 前号の使用人の清算人からの独立性に関する事項
(v) matters related to independence from the directors of the employee set forth in the preceding item;
六 監査役の第四号の使用人に対する指示の実効性の確保に関する事項
(vi) the matters related to assurance of effectiveness of instruction given by company auditors to the employees as referred to in item (iv);
七 清算人及び使用人が監査役に報告をするための体制その他の監査役への報告に関する体制
(vii) system of reporting from liquidators and employees to company auditors, and any other system for reporting to company auditors; and
八 前号の報告をした者が当該報告をしたことを理由として不利な取扱いを受けないことを確保するための体制
(viii) system to ensure that a person who reported under the preceding item is not treated disadvantageously on the grounds that the person made the reporting;
九 監査役の職務の執行について生ずる費用の前払又は償還の手続その他の当該職務の執行について生ずる費用又は債務の処理に係る方針に関する事項
(ix) the matters related to the policies on the procedures for advanced payment or reimbursement of costs arising from the execution of duties of company auditors, and on the processing of other costs or obligations arising from the execution of the duties; and
十 第四号から前号までに掲げる体制のほか、監査役の監査が実効的に行われることを確保するための体制
(x) beyond the systems set forth in item (iv) to the preceding item, any system to ensure that auditing by company auditors will be conducted in an efficiency manner.
2 清算人が二人以上ある清算相互会社である場合には、前項に規定する体制には、業務の決定が適正に行われることを確保するための体制を含むものとする。
(2) If the Liquidating Mutual Company has two or more liquidators, the system as provided in the preceding paragraph is to include the system to ensure the decision-making for the business will be made in an appropriate manner.
(社債を引き受ける者の募集に際して清算人会が定めるべき事項)
(Matters to Be Specified by Board of Liquidators upon Solicitation of Subscribers of Corporate Bonds)
第百十条の三 法第百八十条の十四第六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 110-3 The matters to be specified by Cabinet Office Order, as provided in Article 180-14, paragraph (6), item (v) of the Act, are as follows:
一 二以上の募集(法第六十一条の募集をいう。以下この条において同じ。)に係る法第六十一条各号に掲げる事項の決定を委任するときは、その旨
(i) when the determination of the matters set forth in the items of Article 61 of the Act which pertain to two or more solicitations (meaning solicitations as set forth in Article 61 of the Act; hereinafter the same applies in this Article) is to be appointed, such fact;
二 募集社債(法第六十一条に規定する募集社債をいう。以下この条において同じ。)の総額の上限(前号に規定する場合にあっては、各募集に係る募集社債の総額の上限の合計額)
(ii) the upper limitation of the aggregate amount of Bond for Subscription (meaning Bond for Subscription as provided in Article 61 of the Act; hereinafter the same applies in this Article) (or, in the case provided in the preceding item, the total amount of upper limitation of the aggregate amount of Bond for Subscription pertaining to each solicitation);
三 募集社債の利率の上限その他の利率に関する事項の要綱
(iii) outline of the matters related to interest rate, such as upper limitation on interest rate of Bond for Subscription; and
四 募集社債の払込金額(法第六十一条第九号に規定する払込金額をいう。以下この号において同じ。)の総額の最低金額その他の払込金額に関する事項の要綱
(iv) outline of the matters related to the amount to be paid in (meaning the amount to be paid in as provided in Article 61, item (ix) of the Act; hereinafter the same applies in this item), the minimum amount of the aggregate amount to be paid in for Bond for Subscription.
(清算人会設置相互会社の業務の適正を確保するための体制)
(Systems to Ensure Appropriateness of Business of Mutual Company with Board of Liquidators)
第百十条の四 法第百八十条の十四第六項第六号に規定する内閣府令で定める体制は、次に掲げる体制とする。
Article 110-4 The systems to be specified by Cabinet Office Order, as provided in Article 180-14, paragraph (6), item (vi) of the Act, are as follows:
一 清算人の職務の執行に係る情報の保存及び管理に関する体制
(i) a system for the preservation and management of information on the execution of duties by liquidators;
二 損失の危険の管理に関する規程その他の体制
(ii) regulations and any other framework for management of risk of loss;
三 使用人の職務の執行が法令及び定款に適合することを確保するための体制
(iii) system to ensure that the execution of duties by employees complies with laws and regulations;
四 監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する体制
(iv) information related to employees, when a company auditor requested that an employee be assigned to assist the company auditor's duties;
五 前号の使用人の清算人からの独立性に関する事項
(v) matters related to independence from the liquidators of the employee set forth in the preceding item;
六 監査役の第四号の使用人に対する指示の実効性の確保に関する事項
(vi) the matters related to assurance of effectiveness of instruction given by company auditors to the employees as referred to in item (iv);
七 清算人及び使用人が監査役に報告をするための体制その他の監査役への報告に関する体制
(vii) system of reporting from liquidators and employees to company auditors, and any other system for reporting to company auditors; and
八 前号の報告をした者が当該報告をしたことを理由として不利な取扱いを受けないことを確保するための体制
(viii) system to ensure that a person who reported under the preceding item is not treated disadvantageously on the grounds that the person made the reporting; and
九 監査役の職務の執行について生ずる費用の前払又は償還の手続その他の当該職務の執行について生ずる費用又は債務の処理に係る方針に関する事項
(ix) the matters related to the policies on the procedures for advanced payment or reimbursement of costs arising from the execution of duties of company auditors, and on the processing of other costs or obligations arising from the execution of the duties; and
十 第四号から前号までに掲げる体制のほか、監査役の監査が実効的に行われることを確保するための体制
(x) beyond the systems set forth in item (iv) to the preceding item, system to ensure that auditing by company auditors will be conducted in an efficiency manner.
(清算人会の議事録)
(Minutes of Board of Liquidators Meeting)
第百十条の五 法第百八十条の十五において読み替えて準用する会社法第三百六十九条第三項(取締役会の決議)の規定による清算人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 110-5 (1) Preparation of minutes of board of liquidators meeting under Article 369, paragraph (3) (Resolution of Board of Directors Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 180-15 of the Act following the deemed replacement of terms is to be as set forth in this Article.
2 清算人会の議事録は、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) The minutes of board of liquidators meeting must be prepared in writing or by Electronic or Magnetic Records.
3 清算人会の議事録は、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 board of liquidators meeting must contain the following matters:
一 清算人会が開催された日時及び場所(当該場所に存しない清算人又は監査役が清算人会に出席をした場合における当該出席の方法を含む。)
(i) the date and place of convocation of the board of liquidators meeting (including the information on the method of attendance, if directors, executive officers, accounting advisors, company auditors, accounting auditors or members were not present at such place attended the meeting);
二 清算人会が次に掲げるいずれかのものに該当するときは、その旨
(ii) if the meeting of board of liquidators falls under any of the following categories, such fact:
イ 法第百八十条の十五において読み替えて準用する会社法第三百六十六条第二項(招集権者)の規定による清算人の請求を受けて招集されたもの
(a) a meeting called in response to the request from the liquidators as set forth in Article 366, paragraph (2) (Convener) of the Companies Act as applied mutatis mutandis pursuant to Article 180-15 of the Act following the deemed replacement of terms;
ロ 法第百八十条の十五において読み替えて準用する会社法第三百六十六条第三項の規定により清算人が招集したもの
(b) a meeting called by the liquidator pursuant to the provisions of Article 366, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 180-15 of the Act following the deemed replacement of terms;
ハ 法第五十三条の二十において準用する会社法第三百八十三条第二項(取締役会への出席義務等)の規定による監査役の請求を受けて招集されたもの
(c) a meeting called in response to the request from the company auditors as set forth in Article 383, paragraph (2) (Duty to Attend Board of Directors Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;
ニ 法第五十三条の二十において準用する会社法第三百八十三条第三項の規定により監査役が招集したもの
(d) a meeting called pursuant to the provisions of Article 383, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;
三 清算人会の議事の経過の要領及びその結果
(iii) the substance of the proceeding of the board of liquidators meeting, as well as results thereof;
四 決議を要する事項について特別の利害関係を有する清算人があるときは、その氏名
(iv) the name of the liquidators, if such liquidators have any special interest in the matters to be resolved;
五 次に掲げる規定により清算人会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要
(v) if, pursuant to any of the following provisions, any opinion or remark was raised at the board of liquidators meeting, the outline of the details of such opinions or remarks:
イ 法第五十三条の二十において準用する会社法第三百八十二条(取締役への報告義務)
(a) Article 382 (Duty to Report to Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;
ロ 法第五十三条の二十において準用する会社法第三百八十三条第一項
(b) Article 383, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;
ハ 法第百八十条の十四第九項において準用する会社法第三百六十五条第二項(競業及び取締役会設置会社との取引等の制限)
(c) Article 365, paragraph (2) (Restrictions on Competition and Transactions with Companies with Board of Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 180-14, paragraph (9) of the Act;
六 清算人会に出席した監査役の氏名
(vi) the names of company auditors present at the board of liquidators meeting; and
七 清算人会の議長が存するときは、議長の氏名
(vii) if the board of liquidators meeting was presided over by the chairperson, the name of such chairperson.
4 次の各号に掲げる場合には、清算人会の議事録は、当該各号に定める事項を内容とするものとする。
(4) In the case referred to in the following items, the minutes of the board of liquidators meeting are to contain the matters respectively set forth in the relevant items:
一 法第百八十条の十五において読み替えて準用する会社法第三百七十条(取締役会の決議の省略)の規定により清算人会の決議があったものとみなされた場合 次に掲げる事項
(i) when, pursuant to the provisions of Article 370 (Omission of Resolution of Board of Directors Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 180-15 of the Act following the deemed replacement of terms, the resolution of the board of directors meeting is deemed to have been made: the following matters:
イ 清算人会の決議があったものとみなされた事項の内容
(a) the details of the matters which are deemed to have been resolved at the board of liquidators meeting;
ロ イの事項の提案をした清算人の氏名
(b) the name of the liquidator who had made a proposal of the matter set forth in item (a);
ハ 清算人会の決議があったものとみなされた日
(c) the day when the resolution of board of liquidators meeting is deemed to have been made; and
ニ 議事録の作成に係る職務を行った清算人の氏名
(d) the name of the liquidator who took charge of duty of preparation of the minutes;
二 法第百八十条の十五において読み替えて準用する会社法第三百七十二条第一項(取締役会への報告の省略)の規定により清算人会への報告を要しないものとされた場合 次に掲げる事項
(ii) when, pursuant to the provisions of Article 372, paragraph (1) (Omission of Report to Board of Directors Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 180-15 of the Act following the deemed replacement of terms, the requirement of reporting to the board of liquidators meeting is deemed to have been exempted: the following matters:
イ 清算人会への報告を要しないものとされた事項の内容
(a) the matters which are exempted from requirement of reporting to the board of liquidators meeting;
ロ 清算人会への報告を要しないものとされた日
(b) the day when the requirement of reporting to the board of liquidators meeting was exempted; and
ハ 議事録の作成に係る職務を行った清算人の氏名
(c) the name of the liquidator who took charge of duty of preparation of the minutes.
(財産目録)
(Inventory of Property)
第百十条の六 法第百八十条の十七において準用する会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成すべき財産目録については、この条の定めるところによる。
Article 110-6 (1) The inventory of property to be prepared pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act as applied mutatis mutandis pursuant to Article 180-17 of the Act is to be as set forth in this Article.
2 前項の財産目録に計上すべき財産については、その処分価格を付すことが困難な場合を除き、法第百八十条各号に掲げる場合に該当することとなった日における処分価格を付さなければならない。この場合において、清算相互会社の会計帳簿については、財産目録に付された価格を取得価額とみなす。
(2) With regard to the property to be included in the inventory of property set forth in the preceding paragraph, the disposal price thereof as of the day on which the Liquidating Mutual Company has fallen under the cases listed in the items of Article 180 of the Act must be included, except in the case where it is difficult to include the disposal price. In this case, with regard to the accounting books of the Liquidating Mutual Company, the price recorded in the inventory of property is deemed to be the acquisition value.
3 第一項の財産目録は、次に掲げる部に区分して表示しなければならない。この場合において、第一号及び第二号に掲げる部は、その内容を示す適当な名称を付した項目に細分することができる。
(3) The inventory of property set forth in paragraph (1) must consist of the following sections, in which case, the sections listed item (i) and (ii) may be further divided into items that have been given appropriate titles indicating their details:
一 資産
(i) assets;
二 負債
(ii) liabilities; and
三 正味資産
(iii) net worth.
(清算開始時の貸借対照表)
(Balance Sheet at the Time of Commencement of Liquidation)
第百十条の七 法第百八十条の十七において準用する会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成すべき貸借対照表については、財産目録に基づき、別紙様式第七号(少額短期保険業者にあっては別紙様式第十六号の十七、特定取引勘定設置会社にあっては別紙様式第七号の二)に定める貸借対照表に準じて作成しなければならない。
Article 110-7 (1) The balance sheet to be prepared pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act as applied mutatis mutandis pursuant to Article 180-17 of the Act must be prepared in the same manner as the balance sheet specified in the Appended Form No. 7 (or Appended Form No. 16-17, in the case of a Small Amount and Short Term Insurance Company; or Appended Form No. 7-2, in the case of a Company with Specified Transaction Account), based on the inventory of property.
2 処分価格を付すことが困難な資産がある場合には、前項の貸借対照表には、当該資産に係る財産評価の方針を注記しなければならない。
(2) If it is difficult to record the disposal price for any asset, an explanatory note on the policy of property valuation pertaining to the asset must be indicated in the balance sheet set forth the preceding paragraph.
(各清算事務年度に係る貸借対照表)
(Balance Sheet for Each Liquidating Administrative Year)
第百十条の八 法第百八十条の十七において準用する会社法第四百九十四条第一項(貸借対照表等の作成及び保存)の規定により作成すべき各清算事務年度に係る貸借対照表は、各清算事務年度に係る会計帳簿に基づき、別紙様式第七号(少額短期保険業者にあっては別紙様式第十六号の十七、特定取引勘定設置会社にあっては別紙様式第七号の二)に定める貸借対照表に準じて作成しなければならない。
Article 110-8 (1) A balance sheet for each liquidating administrative year to be prepared pursuant to the provisions of Article 494, paragraph (1) (Preparation and Retention of Balance Sheet) of the Companies Act as applied mutatis mutandis pursuant to Article 180-17 of the Act must be prepared in the same manner as the balance sheet specified in the Appended Form No. 7 (or Appended Form No. 16-17, in the case of a Small Amount and Short Term Insurance Company; or Appended Form No. 7-2, in the case of a Company with Specified Transaction Account), based on the accounting books for each liquidating administrative year.
2 法第百八十条の十七において準用する会社法第四百九十四条第一項の規定により作成すべき各清算事務年度に係る貸借対照表の附属明細書は、別紙様式第七号(少額短期保険業者にあっては別紙様式第十六号の十七、特定取引勘定設置会社にあっては別紙様式第七号の二)に定める附属明細書に準じて作成しなければならない。
(2) The supplementary schedule of a balance sheet for each liquidating administrative year to be prepared pursuant to the provisions of Article 494, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 180-17 of the Act must be prepared in the same manner as the supplementary schedule specified in the Appended Form No. 7 (or Appended Form No. 16-17, in the case of a Small Amount and Short Term Insurance Company; or Appended Form No. 7-2, in the case of a Company with Specified Transaction Account).
(各清算事務年度に係る事務報告)
(Business Report Pertaining to Each Liquidating Administrative Year)
第百十条の九 法第百八十条の十七において準用する会社法第四百九十四条第一項(貸借対照表等の作成及び保存)の規定により作成すべき事務報告は、清算に関する事務の執行の状況に係る重要な事項をその内容としなければならない。
Article 110-9 (1) The business report to be prepared pursuant to the provisions of Article 494, paragraph (1) (Preparation and Retention of Balance Sheet) of the Companies Act as applied mutatis mutandis pursuant to Article 180-17 of the Act must contain material matters related to status of execution of business affairs of liquidation.
2 法第百八十条の十七において準用する会社法第四百九十四条第一項の規定により作成すべき各清算事務年度に係る事務報告の附属明細書は、事務報告の内容を補足する重要な事項をその内容としなければならない。
(2) The supplementary schedule of a business report for each liquidating administrative year to be prepared pursuant to the provisions of Article 494, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 180-17 of the Act must contain material matters which supplement the details of the business report.
(清算相互会社の監査報告)
(Audit Report of Liquidating Mutual Company)
第百十条の十 法第百八十条の十七において準用する会社法第四百九十五条第一項(貸借対照表等の監査等)の規定による監査については、この条の定めるところによる。
Article 110-10 (1) The audit under Article 495, paragraph (1) (Audit of Balance Sheet) of the Companies Act as applied mutatis mutandis pursuant to Article 180-17 of the Act is to be as set forth in this Article.
2 清算相互会社の監査役は、各清算事務年度に係る貸借対照表及び事務報告並びにこれらの附属明細書を受領したときは、次に掲げる事項(監査役会設置会社の監査役の監査報告にあっては、第一号から第五号までに掲げる事項)を内容とする監査報告を作成しなければならない。
(2) When the company auditor of the Liquidating Mutual Company has received the balance sheet and business report for each liquidating administrative year as well as supplementary schedules thereto, the company auditor of the Liquidating Mutual Company must prepare an audit report containing the following matters (in the case of an audit report to be prepared by the company auditor of a company with board of company auditors, the matters set forth in items (i) to (v)):
一 監査役の監査の方法及びその内容
(i) the method of the company auditor's audit, and the details thereof;
二 各清算事務年度に係る貸借対照表及びその附属明細書が当該清算相互会社の財産の状況をすべての重要な点において適正に表示しているかどうかについての意見
(ii) an opinion as to whether the balance sheet for each liquidating administrative year and the supplementary schedules thereto adequately present all the material points regarding the status of properties of the Liquidating Mutual Company;
三 各清算事務年度に係る事務報告及びその附属明細書が法令又は定款に従い当該清算相互会社の状況を正しく示しているかどうかについての意見
(iii) an opinion as to whether the business report for each liquidating administrative year and the supplementary schedules thereto adequately present the status of the Liquidating Mutual Company, in accordance with the laws and regulations and the articles of incorporation;
四 清算人の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実
(iv) if there is any wrongful act or material facts in violation of laws and regulations, in connection with the execution of duties of the liquidator, such fact;
五 監査のため必要な調査ができなかったときは、その旨及びその理由
(v) if the company auditor was unable to conduct the investigation necessary for the audit, such fact and the reason therefor; and
六 監査報告を作成した日
(vi) the day of preparation of the audit report.
3 清算相互会社の監査役会は、前項の規定により清算相互会社の監査役が作成した監査報告に基づき、監査役会の監査報告を作成しなければならない。
(3) The board of company auditors of the Liquidating Mutual Company must prepare the audit report of the board of company auditors, based on the audit report prepared by the company auditor of the Liquidating Mutual Company under the preceding paragraph.
4 清算相互会社の監査役会の監査報告は、次に掲げる事項を内容とするものでなければならない。
(4) The audit report of board of company auditors of the Liquidating Mutual Company must contain the following matters:
一 監査役及び監査役会の監査の方法及びその内容
(i) the method and details of audit by company auditors and board of company auditors;
二 第二項第二号から第五号までに掲げる事項
(ii) the matters specified in paragraph (2), items (ii) to (v); and
三 監査報告を作成した日
(iii) the day of preparation of the audit report.
5 特定監査役は、第百十条の八第一項の貸借対照表及び前条第一項の事務報告の全部を受領した日から四週間を経過した日(特定清算人(次の各号に掲げる場合の区分に応じ、当該各号に定める者をいう。以下この条において同じ。)及び特定監査役の間で合意した日がある場合にあっては、当該日)までに、特定清算人に対して、監査報告(監査役会設置会社にあっては、第三項の規定により作成した監査役会の監査報告に限る。)の内容を通知しなければならない。
(5) A Specific Company Auditor must, no later than the date when four weeks has passed from the date of receipt of the balance sheet under Article 110-8, paragraph (1) or the all business report under paragraph (1) of the preceding Article (if there is a date agreed upon between the Specified Liquidator (meaning the person specified in the following items, in accordance with the categories of the cases as respectively set forth therein; hereinafter the same applies in this Article) and Specific Company Auditors, the relevant date), notify the Specified Liquidator of the details of the audit report (in the case of a company with board of company auditors, limited to the audit report of the board of company auditors prepared under paragraph (3)):
一 この項の規定による通知を受ける者を定めた場合 当該通知を受ける者として定められた者
(i) if the person to receive the notification under this paragraph has been designated: such person designated as the person to receive the notification;
二 前号に掲げる場合以外の場合 第百十条の八第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書の作成に関する職務を行った清算人
(ii) in cases other than as set forth in the preceding paragraph: the liquidator who performed the duties of preparation of the balance sheet under Article 110-8, paragraph (1), the business report under paragraph (1) of the preceding Article, and the supplementary schedules thereto.
6 第百十条の八第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書については、特定清算人が前項の規定による監査報告の内容の通知を受けた日に、監査役の監査を受けたものとする。
(6) The balance sheet under Article 110-8, paragraph (1), the business report under paragraph (1) of the preceding Article, and the supplementary schedules thereto are deemed to have been audited by the company auditors on the day when the Specified Liquidator has received the notification of the details of the audit report under the preceding paragraph.
7 前項の規定にかかわらず、特定監査役が第五項の規定により通知をすべき日までに同項の規定による監査報告の内容の通知をしない場合には、当該通知をすべき日に、第百十条の八第一項の貸借対照表及び前条第一項の事務報告並びにこれらの附属明細書については、監査役の監査を受けたものとみなす。
(7) Notwithstanding the provisions of the preceding paragraph, if the Specific Company Auditor fails make a notification of the details of the audit report under paragraph (5) no later than the time limit under the same paragraph, the balance sheet under Article 110-8, paragraph (1), the business report under paragraph (1) of the preceding Article, and the supplementary schedules thereto are deemed to have been audited on the day when the notification should have been made.
8 第五項及び前項に規定する「特定監査役」とは、次の各号に掲げる清算相互会社の区分に応じ、当該各号に定める者とする。
(8) The term "Specific Company Auditor" as provided in paragraphs (5) and (7) means the persons specified in the following items, in accordance with the categories of Liquidating Mutual Companies as respectively set forth therein:
一 監査役設置会社(監査役会設置会社を除く。) 次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める者
(i) a company with company auditors (excluding a company with board of company auditors): a person set forth in any of (a) to (c) below, in accordance with the categories of the cases as respectively set forth therein:
イ 二以上の監査役が存する場合において、第五項の規定による監査報告の内容の通知をすべき監査役を定めたとき 当該通知をすべき監査役として定められた監査役
(a) if there are two or more company auditors, and when the company auditor who is to notify the details of the accounting audit report under paragraph (5) is designated: the company auditor designated to make the notification;
ロ 二以上の監査役が存する場合において、第五項の規定による監査報告の内容の通知をすべき監査役を定めていないとき すべての監査役
(b) if there are two or more company auditors, and when the company auditor who is to notify the details of the audit report under paragraph (5) is not designated: all company auditors;
ハ イ又はロに掲げる場合以外の場合 監査役
(c) the cases other than as set forth in (a) or (b): company auditors
二 監査役会設置会社 次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める者
(ii) a company with board of company auditors: a person set forth in the following (a) or (b), in accordance with the categories of the cases as respectively set forth therein:
イ 監査役会が第五項の規定による監査報告の内容の通知をすべき監査役を定めた場合 当該通知をすべき監査役として定められた監査役
(a) if the board of company auditors has designated the company auditor who is to notify the details of the audit report under paragraph (5): the company auditor designated to make the notification;
ロ イに掲げる場合以外の場合 すべての監査役
(b) the cases other than as set forth in (a): all company auditors.
(社員の寄与分の計算)
(Calculation of Members' Amount of Contribution)
第百十一条 法第百八十二条第三項に規定する内閣府令で定めるところにより計算した金額は、解散した相互会社の社員が当該相互会社と締結していた保険契約ごとの寄与分の合計額とする。
Article 111 (1) The amount calculated in accordance with the formula to be specified by Cabinet Office Order, as provided in Article 182, paragraph (3), is the total of the amount of contribution per insurance contract concluded between the members of the dissolved Mutual Company and the Mutual Company.
2 前項に規定する保険契約ごとの寄与分は、相互会社が設定した保険契約の区分(以下この条において「区分」という。)ごとに、社員に係る保険契約について、当該社員の支払った保険料及び当該保険料として収受した金銭を運用することによって得られた収益の合計額から、保険金、返戻金その他の給付金の支払、事業費その他の支出(法第百七十七条第三項の規定による払戻しを含む。)に充てられた額を控除した額を、当該区分に属する保険契約ごとにその責任準備金、保険金、保険料その他の基準となる金額に応じて計算した金額とする。
(2) The amount of contribution per each insurance contract as provided in the preceding paragraph is the total of the profits related to the member's insurance contract generated from investment of insurance premiums paid by the member and money received as the insurance premiums, less the amount allocated for expenditures such as payment of the insurance proceeds, refund or any other benefits, expenditures of operating costs and any other costs, and then calculated in accordance with the amount of policy reserve, insurance proceeds, insurance premiums and any other base amount for each insurance contract which fall under the relevant Insurance Contract Category.
(退社員の寄与分の計算)
(Calculation of Contribution of Withdrawn Members)
第百十二条 法第百八十二条第四項に規定する内閣府令で定めるところにより計算した金額は、解散した相互会社の残余財産の価額に第一号に掲げる額のうちに第二号に掲げる額の占める割合を乗じて算出される金額とする。
Article 112 The amount to be calculated in accordance with the formula to be specified by Cabinet Office Order, as provided in Article 182, paragraph (4) of the Act, is the value of the residual asset of the dissolved Mutual Company, multiplied by the ratio of the amount set forth in item (ii) to the amount set forth in item (i):
一 前条第一項により社員の寄与分の合計額を計算する場合に用いる方法と同様の方法により評価した解散した相互会社の解散時における総資産の額から、同様の方法により評価した解散した相互会社の解散時における債務を履行するために確保すべき資産の額を控除した額
(i) the amount of total assets as of the time of dissolution of the dissolved Mutual Company appraised by the same method as those used for the purpose of calculation of the total amount of members' contribution under paragraph (1) of the preceding Article, less the amount of assets to be secured for the purpose of performance of obligations of the dissolved Mutual Company as of the time of the dissolution appraised by the same method;
二 前号に掲げる額から前条第一項に規定する社員の寄与分の合計額を控除した額
(ii) the amount set forth in the preceding item, less the total of the members' contribution as provided in paragraph (1) of the preceding Article.
(残余財産の処分の決議の認可の申請)
(Application for Authorization of Resolution of Disposition of Residual Assets)
第百十三条 相互会社は、法第百八十二条第六項の規定による認可を受けようとするときは、認可申請書に次に掲げる書類を添付して金融庁長官等に提出しなければならない。
Article 113 When a Mutual Company intends to obtain the authorization under Article 182, paragraph (6) of the Act, it must submit to the Commissioner of the Financial Services Agency or Other Official a written application for authorization, together with the following documents:
一 解散の事由が生じたことを証する書面
(i) a document certifying the grounds for dissolution have occurred;
二 社員総会又は総代会の議事録
(ii) the minutes of the general meeting of members or Member Representatives Meeting;
三 社員への残余財産の分配額の算出方法を記載した書面
(iii) the document specifying the method of calculation of the amount of residual assets to be distributed to members; and
四 退社員の全体について前条の規定により計算した金額の総額の算出方法を記載した書面
(iv) the document specifying the method of calculation of the aggregate of the amount set forth in the preceding Article, for all of withdrawn members.
(決算報告)
(Statement of Accounts)
第百十三条の二 法第百八十三条第一項において準用する会社法第五百七条第一項(清算事務の終了等)の規定により作成すべき決算報告は、次に掲げる事項を内容とするものでなければならない。この場合において、第一号及び第二号に掲げる事項については、適切な項目に細分することができる。
Article 113-2 (1) The statement of accounts to be prepared pursuant to the provisions of Article 507, paragraph (1) (Completion of Liquidation Process) of the Companies Act as applied mutatis mutandis pursuant to Article 183, paragraph (1) of the Act must contain the following information, in which case, the matters listed in item (i) and (ii) may be divided into appropriate sections:
一 債権の取立て、資産の処分その他の行為によって得た収入の額
(i) the amount of income generated from the collection of claims, disposition of assets, or any other act;
二 債務の弁済、清算に係る費用の支払その他の行為による費用の額
(ii) the amount of expenses for performance of obligations, liquidation expenses, and expenses incurred in relation to any other act;
三 残余財産の額(支払税額がある場合には、その税額及び当該税額を控除した後の財産の額)
(iii) the amount of residual assets (if any tax amount is payable, such tax amount, and the amount of property after deduction of the tax amount); and
四 社員への残余財産の分配額
(iv) the amount of the residual assets to be distributed to each member.
2 前項第四号に掲げる事項については、残余財産の分配を完了した日を注記しなければならない。
(2) With regard to the matter listed in item (iv) of the preceding paragraph, the day of completion of distribution of the residual asset must be noted.
(保存者に関する届出)
(Notification of Custodian)
第百十四条 保険会社等の清算人は、会社法第五百八条第二項(法第百八十三条第一項において準用する場合を含む。)の規定により帳簿資料を保存する者が選任されたときは、遅滞なく、その商号、名称又は氏名及び住所を金融庁長官等に届け出なければならない。
Article 114 When a person to preserve the books and materials is appointed pursuant to the provisions of Article 508, paragraph (2) of the Companies Act (including the cases where applied mutatis mutandis pursuant to Article 183, paragraph (3) of the Act), the liquidator of the Insurance Company must notify the Commissioner of the Financial Services Agency and Other Official the name of such person's trade name, name and address.
(総資産額)
(Total Amount of Assets)
第百十四条の二 法第百八十四条において読み替えて準用する会社法第五百三十六条第一項第二号及び第三号イ(事業の譲渡の制限等)に規定する内閣府令で定める方法は、法第百八十条の十七において準用する会社法第四百九十二条第一項(財産目録等の作成等)の規定により作成した貸借対照表の資産の部に計上した額を総資産額とする方法とする。
Article 114-2 The method to be specified by Cabinet Office Order, as provided in Article 536, paragraph (1), item (ii) and item (iii), (a) (Restrictions on Transfer of Business) of the Companies Act applied mutatis mutandis pursuant to Article 184 of the Act following the deemed replacement of terms, is the method whereby the amount recorded in the asset section of the balance sheet prepared pursuant to the provisions of Article 492, paragraph (1) (Preparation of Inventory of Property) of the Companies Act as applied mutatis mutandis pursuant to Article 180-17 of the Act is regarded as the total amount of assets.
(債権者集会の招集の決定事項)
(Matters to Be Determined upon Calling of Meeting)
第百十四条の三 法第百八十四条において読み替えて準用する会社法第五百四十八条第一項第四号(債権者集会の招集等の決定)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 114-3 The matters to be specified by Cabinet Office Order, as provided in Article 548, paragraph (1), item (iv) (Determination of Calling of Creditors' Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act following the deemed replacement of terms, are as follows:
一 次条の規定により債権者集会参考書類に記載すべき事項(同条第一項第一号に掲げる事項を除く。)
(i) the matters to be stated in the Creditors' Meeting Reference Documents (excluding the matters set forth in paragraph (1), item (i) of the same Article, pursuant to the provisions of the following Article);
二 書面による議決権の行使の期限(債権者集会(法第百八十四条において準用する会社法第二編第九章第二節第八款(債権者集会)の規定の適用のある債権者の集会をいう。以下この節において同じ。)の日時以前の時であって、法第百八十四条において準用する会社法第五百四十九条第一項(債権者集会の招集の通知)の規定による通知を発した日から二週間を経過した日以後の時に限る。)
(ii) the time limit for exercise of voting rights in writing (limited to the timing on or before the day of the Creditors' Meeting (meaning the creditors' meeting to which the provisions of Part II, Chapter IX, Section 2, Subsection 8 (Creditors' Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act are applicable; hereinafter the same applies in this Section), but which is on or after the day when two weeks passes from the day of dispatching the notice under Article 549, paragraph (1) (Notice of Calling Creditors' Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act);
三 一の協定債権者(法第百八十四条において準用する会社法第五百十七条第一項(相殺の禁止)に規定する協定債権者をいう。以下この節において同じ。)が同一の議案につき法第百八十四条において準用する会社法第五百五十六条第一項(書面による議決権の行使)(法第百八十四条において準用する会社法第五百四十八条第一項第三号に掲げる事項を定めた場合にあっては、同法第五百五十六条第一項又は第五百五十七条第一項(電磁的方法による議決権の行使))の規定により重複して議決権を行使した場合において、当該同一の議案に対する議決権の行使の内容が異なるものであるときにおける当該協定債権者の議決権の行使の取扱いに関する事項を定めるときは、その事項
(iii) a matter related to treatment of exercise of voting rights by an Agreement Claim Creditor (meaning an Agreement Claim Creditors as provided in Article 517, paragraph (1) (Prohibition of Set-Offs) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act; hereinafter the same applies in this Section), if there is a provision for the cases where a single Agreement Claim Creditor exercises the voting rights in duplicate for the same agenda pursuant to the provisions of Article 556, paragraph (1) (Exercise of Voting Rights in Writing) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act (if the matters set forth in Article 548, paragraph (1), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act have been prescribed, meaning Article 556, paragraph (1) or Article 557, paragraph (1) (Exercise of Voting Rights by Electronic or Magnetic Means) of the Companies Act), and where the accounts of such duplicate exercises of voting rights for the same agenda are not the same (excluding the cases set forth in the following item);
四 第百十四条の五第一項第三号の取扱いを定めるときは、その取扱いの内容
(iv) when the treatment under Article 114-5, paragraph (1), item (iii) is to be prescribed, the details of such treatment;
五 法第百八十四条において準用する会社法第五百四十八条第一項第三号に掲げる事項を定めたときは、次に掲げる事項
(v) if the matters set forth in Article 719, item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 61-8, paragraph (2) of the Act have been prescribed, the following matters:
イ 電磁的方法による議決権の行使の期限(債権者集会の日時以前の時であって、法第百八十四条において準用する会社法第五百四十九条第一項の規定による通知を発した日から二週間を経過した日以後の時に限る。)
(a) the time limit for exercise of voting rights by Electronic or Magnetic Means (limited to the timing on or before the day of the Creditors' Meeting, but which is on or after the day when two weeks passes from the day of dispatching the notice under Article 549, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act);
ロ 法第百八十四条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百八十四条において準用する会社法第五百五十条第一項(債権者集会参考書類及び議決権行使書面の交付等)の規定による議決権行使書面(法第百八十四条において準用する会社法第五百五十条第一項に規定する議決権行使書面をいう。第百十四条の五において同じ。)の交付(当該交付に代えて行う法第百八十四条において読み替えて準用する会社法第五百五十条第二項の規定による電磁的方法による提供を含む。)をすることとするときは、その旨
(b) if the Voting Form (meaning the Voting Form as set forth in Article 550, paragraph (1) (Issuance of Reference Documents for Creditors' Meetings and Proxy Cards) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act; the same applies in Article 114-5) provided in Article 550, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act (Issuance of Reference Documents for Creditors' Meetings and Proxy Cards) is to be delivered (including provision by Electronic or Magnetic Means in lieu of such delivery, as set forth in Article 550, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act following the deemed replacement of terms) to an Agreement Claim Creditor who has given consent under Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act upon the Agreement Claim Creditor's request, such fact.
(債権者集会参考書類)
(Reference Documents for Creditors' Meetings)
第百十四条の四 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 114-4 (1) The Reference Documents for Creditors' Meetings must include the following matters:
一 当該債権者集会参考書類の交付を受けるべき協定債権者が有する協定債権(法第百八十四条において準用する会社法第五百十五条第三項(他の手続の中止等)に規定する協定債権をいう。)について法第百八十四条において準用する会社法第五百四十八条第二項又は第三項(債権者集会の招集等の決定)の規定により定められた事項
(i) the matters provided for pursuant to the provisions of Article 548, paragraph (2) or (3) (Determination of Calling of Creditors' Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act, in relation to the Agreement Claim Credit (meaning the Agreement Claim Credit provided in Article 515, paragraph (3) (Suspension of Other Procedures) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act) to whom the Reference Documents for Creditors' Meetings are to be delivered; and
二 議案
(ii) the items on the agenda.
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) Beyond what is provided for in the preceding paragraph, Reference Documents for Creditors' Meetings may include any matter as may be deemed informative in exercising the voting rights by Agreement Claim Creditors.
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) If, among the matters to be stated in the Reference Documents for Creditors' Meetings to be provided to Agreement Claim Creditors in connection with the same Creditors' Meeting (limited to the matters set forth in paragraph (1), item (ii)), there is any matter already specified in other document or any information to be provided by way of the Electronic or Magnetic Means, such matters needs not be included in the Reference Documents for Creditors' Meetings to be provided to the Agreement Claim Creditors.
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(法第百八十四条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(債権者集会の招集の通知)の規定による通知をいう。以下この条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) If, among the matters to be included in the Notice of Calling (meaning a notice under Article 549, paragraph (1) or (2) (Notice of Calling of Creditors' Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act; hereinafter the same applies in this Article and the following Article) to be sent to the Agreement Claim Creditors in connection with the same Creditors' Meetings, there is any matter stated in the Reference Documents for Creditors' Meetings, such matters need not be included in the Notice of Calling to be sent to the Agreement Claim Creditors.
(議決権行使書面)
(Voting Forms)
第百十四条の五 法第百八十四条において準用する会社法第五百五十条第一項(債権者集会参考書類及び議決権行使書面の交付等)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百八十四条において読み替え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(債権者集会参考書類及び議決権行使書面の交付等)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 114-5 (1) The matters to be contained in the Voting Form to be delivered pursuant to the provisions of Article 550, paragraph (1) (Issuance of Reference Documents for Creditors' Meetings and Proxy Cards) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act, or the matters to be provided by means of the Electronic or Magnetic Means as referred to in Article 551, paragraph (1) or (2) (Issuance of Reference Documents for Creditors' Meetings and Proxy Cards) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act following the deemed replacement of terms are as follows:
一 各議案についての同意の有無(棄権の欄を設ける場合にあっては、棄権を含む。)を記載する欄
(i) space to indicate answer whether the Agreement Claim Creditor consents to or dissents from the items on the agenda (if the space to indicate abstention is to be provided, including the answer whether the Agreement Claim Creditor intends to abstain from voting);
二 第百十四条の三第三号に掲げる事項を定めたときは、当該事項
(ii) if the matters set forth in Article 114-3, item (iii) have been prescribed, such matters;
三 第百十四条の三第四号に掲げる事項を定めたときは、第一号の欄に記載がない議決権行使書面が招集者(法第百八十四条において準用する会社法第五百四十八条第一項(債権者集会の招集等の決定)に規定する招集者をいう。以下この条において同じ。)に提出された場合における各議案についての賛成、反対又は棄権のいずれかの意思の表示があったものとする取扱いの内容
(iii) if, when the matters set forth in Article 114-3, item (iv) have been prescribed, and if a Voting Form has been submitted to the Convener (meaning the Convener as provided in Article 548, paragraph (1) (Determination of Calling of Creditors' Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act; hereinafter the same applies in this Article) without any information filled in the space set forth in item (i), such Agreement Claim Creditor is to be treated to have been given manifestation of the intention that the Agreement Claim Creditor consents to, dissents from the items or agenda or abstains from voting, the details of such treatment;
四 議決権の行使の期限
(iv) the limitation on exercise period of the voting rights; and
五 議決権を行使すべき協定債権者の氏名又は名称及び当該協定債権者について法第百八十四条において準用する会社法第五百四十八条第二項又は第三項の規定により定められた事項
(v) the name of the Agreement Claim Creditor to exercise the voting rights; and the matters related to the Agreement Claim Creditor, as specified in Article 548, paragraph (2) or (3) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act.
2 第百十四条の三第五号ロに掲げる事項を定めた場合には、招集者は、法第百八十四条において準用する会社法第五百四十九条第二項(債権者集会の招集の通知)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、法第百八十四条において準用する会社法第五百五十条第一項(債権者集会参考書類及び議決権行使書面の交付等)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法第百八十四条において読み替えて準用する会社法第五百五十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) If there is any provisions on the matters listed in Article 114-3, item (v), (b), a Convener must, upon the request of the Agreement Claim Creditor who has given consent pursuant to the provisions of Article 549, paragraph (2) (Notice of Calling of Bondholders' Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act, provide such Agreement Claim Creditor a Voting Form as set forth in Article 550, paragraph (1) (Issuance of Reference Documents for Creditors' Meetings and Proxy Cards) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act (including the provision by way of the Electronic or Magnetic Means as set forth in Article 550, paragraph (2) of the Companies Act, as applied mutatis mutandis pursuant to Article 184 of the Act following the deemed replacement of terms, which is to be implemented in lieu of such provision).
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) If, among the matters to be contained in the Notice of Calling to be provided to Agreement Claim Creditors in connection with the same Creditors' Meeting, there is any matter already stated in the Voting Form, such matter need not be contained in 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) If, among the matters to be contained in the Voting Form to be provided to Agreement Claim Creditors in connection with the same Creditors' Meeting, there is any matter already stated in the Notice of Calling, such matter need not be contained in the Voting Form.
(書面による議決権行使の期限)
(Time Limit for Exercise of Voting Rights in Writing)
第百十四条の六 法第百八十四条において読み替えて準用する会社法第五百五十六条第二項(書面による議決権の行使)に規定する内閣府令で定める時は、第百十四条の三第二号の行使の期限とする。
Article 114-6 The timing to be specified by Cabinet Office Order, as provided in Article 556, paragraph (2) (Exercise of Voting Rights in Writing) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act following the deemed replacement of terms, is the time limit for exercise as set forth in Article 114-3, item (ii).
(電磁的方法による議決権行使の期限)
(Time Limit for Exercise of Voting Rights by Electronic or Magnetic Means)
第百十四条の七 法第百八十四条において読み替えて準用する会社法第五百五十七条第一項(電磁的方法による議決権の行使)に規定する内閣府令で定める時は、第百十四条の三第五号イの行使の期限とする。
Article 114-7 The timing to be specified by Cabinet Office Order, as provided in Article 557, paragraph (1) (Exercise of Voting Rights by Electronic or Magnetic Means) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act following the deemed replacement of terms, is the time limit for exercise as set forth in Article 114-3, item (v), (a).
(債権者集会の議事録)
(Minutes of Creditors' Meeting)
第百十四条の八 法第百八十四条において準用する会社法第五百六十一条(議事録)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 114-8 (1) Preparation of the minutes of Creditors' Meeting, as referred to in Article 561 (Minutes) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act, is to be as set forth 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) The minutes of Creditors' Meeting must be prepared in writing or by means of Electronic or Magnetic Records.
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 Creditors' Meeting must contain the following matters:
一 債権者集会が開催された日時及び場所
(i) the date and place of convocation of the Creditors' Meeting;
二 債権者集会の議事の経過の要領及びその結果
(ii) the substance of the proceeding of the Creditors' Meeting, as well as results thereof;
三 法第百八十四条において準用する会社法第五百五十九条(担保権を有する債権者等の出席等)の規定により債権者集会において述べられた意見があるときは、その意見の内容の概要
(iii) if, pursuant to the provisions of Article 559 (Attendance of Creditors Who Hold Security Interest) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act, any opinion was presented at the Creditors' Meeting, the outline of the details of such opinions;
四 法第百八十四条において準用する会社法第五百六十二条(清算人の調査結果等の債権者集会に対する報告)の規定により債権者集会に対する報告及び意見の陳述がされたときは、その報告及び意見の内容の概要
(iv) if, pursuant to the provisions of Article 562 (Report to Creditors' Meeting of Outcome of Investigations Liquidators) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act, any report or opinion was presented at the Creditors' Meeting, the outline of the details of such reports or opinions;
五 債権者集会に出席した清算人の氏名
(v) the name of the liquidators present at the Creditor's Meeting;
六 債権者集会の議長が存するときは、議長の氏名
(vi) if the Creditors' Meeting was presided over by the chairperson, the name of the chairperson; and
七 議事録の作成に係る職務を行った者の氏名又は名称
(vii) the name of the person who performed the duties of preparation of the minutes.
第九章 外国保険業者
Chapter IX Foreign Insurer
第一節 通則
Section 1 General Rules
(保険契約の締結地の例外)
(Exception Regarding Place of Conclusion of Insurance Contracts)
第百十五条 法第百八十五条第六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 115 The cases to be specified by Cabinet Office Order, as provided in Article 185, paragraph (6) of the Act, are as follows:
一 再保険契約である場合
(i) where the insurance contract falls in the category of a reinsurance contract; and
二 法第百八十八条第一項の条件が付された法第百八十五条第一項の免許を受けた外国生命保険会社等(第百三十六条において「条件付免許外国生命保険会社等」という。)が保険者となる保険契約である場合
(ii) where the insurance contract is the one wherein the insurer is a Foreign Insurance Company, etc. licensed under Article 185, paragraph (1) of the Act which is subject to the conditions under Article 188, paragraph (1) of the Act (referred to as "Conditionally Licensed Foreign Life Insurance Company, etc." in Article 136).
(日本に支店等を設けない外国保険業者の締結できる保険契約)
(Insurance Contracts Which May Be Concluded by Foreign Insurer Without Branch Office in Japan)
第百十六条 令第十九条第四号に規定する内閣府令で定める保険契約は、次に掲げるものとする。
Article 116 The insurance contracts to be specified by Cabinet Office Order, as provided in Article 19, item (iv) of the Cabinet Order, are as follows:
一 宇宙空間への打上げ、当該打上げに係る運送貨物(人工衛星を含む。)及び当該貨物を運送する手段並びにこれらのものから生ずる責任のいずれか又はすべてを対象とする保険契約
(i) an insurance contract which covers, in whole or part, launching into outer space, shipped cargos pertaining to the launch (including man-made satellites), means to ship the cargos and liabilities arising from the aforementioned;
二 日本に所在する貨物であって国際間で運送中のものを対象とする保険契約(令第十九条第二号及び第三号に掲げるものを除く。)
(ii) an insurance contract covering cargo located within Japan which is in the process of being shipped internationally (excluding cargos under Article 19, items (ii) and (iii) of the Cabinet Order); and
三 法第三条第五項第三号に規定する海外旅行期間に海外旅行者が傷害を受けたこと及び疾病にかかったこと並びにこれらを直接の原因とする死亡並びに当該海外旅行者の手荷物のいずれか又はすべてを対象とする保険契約
(iii) an insurance contract covering, in whole or in part, injury or disease contracted by overseas tourists during an overseas tour period as provided in Article 3, paragraph (5), item (iii), death directly resulting therefrom, and luggage of such overseas tourists.
(保険契約の申込みの許可の申請)
(Application for Permission of Application for Insurance Contract)
第百十七条 法第百八十六条第二項の規定による許可を受けようとする者は、法第三条第四項第一号又は第二号に掲げる保険の引受けに係る保険契約(次項において「特定生命保険契約」という。)については別紙様式第九号により、同条第五項第一号に掲げる保険の引受けに係る保険契約(次項において「特定損害保険契約」という。)については別紙様式第十号により作成した許可申請書を金融庁長官に提出しなければならない。
Article 117 (1) The person who intends to obtain the permission under Article 186, paragraph (2) of the Act must submit to the Commissioner of the Financial Services Agency the written application for permission prepared in accordance with the Appended Form No. 9 in the case of the insurance contract for underwriting of insurance under Article 3, paragraph (4), item (i) or (ii) of the Act (referred to as "Specific Life Insurance Contract" in the following paragraph); or in accordance with the Appended Form No. 10, in the case of an insurance contract for underwriting the insurance under item (i), paragraph (5) of the same Article (referred to as "Specific Non-Life Insurance Contract" in the following paragraph).
2 前項の許可申請書には、次に掲げる書類を添付しなければならない。
(2) In filing a written application for permission under the preceding paragraph, the following documents must be attached:
一 申込みをしようとする保険契約の保険約款(特約を含む。)
(i) policy conditions (including options) of the insurance contract for which the application is to be made;
二 申込みをしようとする保険契約の申込書
(ii) a written application form of the insurance contract for which the application is to be made;
三 申込みをしようとする保険契約が、特定生命保険契約(一定の資格を有する者を被保険者とし、団体又は同一の保険契約に属する複数の被保険者の代表者を保険契約者とするものを除く。)の場合にあっては被保険者の身体の状況を記載した書面、特定損害保険契約の場合にあっては当該保険の目的の図面、写真その他の書面
(iii) when the insurance contract for which the application is to be made falls under the categories of the Specified Life Insurance Contract (excluding a contract wherein the insurer is a party with specific qualification, and wherein the policyholder is the representative of an organization or of two or more insured who are parties to the same insurance contract), the document describing the physical conditions of the insured; or when it falls under the categories of the Specific Non-Life Insurance Contract, the drawing, photos or any other documents describing the object of the insurance;
四 その他参考となるべき事項を記載した書類
(iv) a document containing any other matters which would serve as reference information.
(外国保険業者の提出する免許申請書の添付書類)
(Attachment to Written Applications for License to Be Submitted by Foreign Insurers)
第百十八条 法第百八十七条第三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 118 (1) The documents to be specified by Cabinet Office Order, as provided in Article 187, paragraph (3) of the Act, are as follows:
一 理由書
(i) a written statement of reasons;
二 事業計画書
(ii) business plan;
三 本店又は主たる事務所において作成した最終の財産目録、貸借対照表、損益計算書及び株主資本等変動計算書(外国相互会社にあっては、剰余金の処分又は損失の処理に関する書面及び基金等変動計算書)に相当するもの
(iii) documents equivalent to the latest inventory of property, the balance sheet, profit and loss statement and the statement of changes in shareholders' equity, etc. (in the case of a Foreign Mutual Company, the document related to the disposition of surplus or treatment of loss and the statement of changes in shareholders' equity, etc.);
四 日本における代表者(法第百八十七条第一項第二号の日本における代表者をいう。以下この章において同じ。)の履歴書及び代表権を証する書面
(iv) the résumé of the Representative in Japan (meaning the Representative in Japan as set forth in Article 187, paragraph (1), item (ii)of the Act; hereinafter the same applies in this Chapter) and the document certifying the Representative in Japan's authority of representation;
五 法第百八十五条第一項の免許を申請する外国保険業者を子会社とする者の商号、名称又は氏名及びその保有する議決権の数を記載した書面
(v) the document describing the trade name, name and the voting rights of a party which holds the Foreign Insurer which is the applicant of the license under Article 185, paragraph (1) as its Subsidiary Company;
六 当該免許申請に係る保険が第三分野保険を含む場合にあっては、当該第三分野保険の保険契約に関する法第百八十七条第三項第四号に掲げる書類の記載事項が保険数理に基づき合理的かつ妥当なものであることについて、外国保険業者の日本における保険計理人が確認した結果を記載した意見書
(vi) when the insurance for which the application for license is filed includes Third-Sector Insurance, a written opinion specifying the result of verification by the actuary in Japan of the Foreign Insurer that the matters related to the insurance contract for Third-Sector Insurance as specified in Article 187, paragraph (3), item (iv) of the Act are reasonable and fair in terms of actuarial methodology.
七 その他法第百八十七条第五項において準用する法第五条第一項の規定による審査をするため参考となるべき事項を記載した書類
(vii) any other document specifying the matters which would serve as reference information for examination under Article 5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 187, paragraph (5) of the Act.
2 前項第二号の事業計画書には保険募集の計画及び収支の見込み並びにそれらの基礎となる事項を記載しなければならない。
(2) In the business plan set forth in item (ii) of the preceding paragraph, the insurance solicitation plan, prospect for income and expenditure and the matters which serve the basis thereof.
3 法第二条第十五項の規定は、第一項第五号に規定する議決権について準用する。
(3) The provisions of Article 2, paragraph (15) of the Act apply mutatis mutandis to the voting rights provided in paragraph (1), item (v).
(外国保険業者の免許申請手続)
(Procedure for Application of License of Foreign Insurers)
第百十九条 法第百八十七条第一項の免許申請書及びその添付書類は、正本一通を金融庁長官を経由して内閣総理大臣に提出しなければならない。
Article 119 (1) An original of the written application for license under Article 187, paragraph (1) of the Act and its attachments must be submitted to the Prime Minister, via the Commissioner of the Financial Services Agency.
2 法第百八十五条第一項の免許を受けようとする外国保険業者は、法第百八十七条第一項から第四項までに定めるところに準じた書類を金融庁長官を経由して内閣総理大臣に提出して予備審査を求めることができる。
(2) A Foreign Insurer which intends to obtain a license under Article 185, paragraph (1) of the Act may request preliminary examination by submitting to the Prime Minister, via the Commissioner of the Financial Services Agency, the documents prepared in accordance with the provisions of Article 187, paragraphs (1) to (4) of the Act.
(免許の審査)
(Examination for License)
第百十九条の二 内閣総理大臣は、法第百八十五条第一項の免許の申請に係る法第百八十七条第五項において準用する法第五条第一項に規定する審査をするときは、次に掲げる事項に配慮するものとする。
Article 119-2 When the Prime Minister conducts an examination provided in Article 5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 187, paragraph (5) of the Act, pertaining to an application of license referred to in Article 185, paragraph (1) of the Act, the Prime Minister is to pay due regards to the following matters:
一 当該免許の申請に係る免許が法第百八十五条第四項の外国生命保険業免許の場合には、事業開始後十事業年度を経過するまでの間に申請者の日本における一事業年度の当期純利益が見込まれること。
(i) if the license for which the application has been filed falls under the category of a foreign life insurance business license as set forth in Article 185, paragraph (4) of the Act, the applicant is expected to generate current net income or current net surplus in a single business year, before the elapse of tenth business year after commencement of its business;
二 当該免許の申請に係る免許が法第百八十五条第五項の外国損害保険業免許の場合には、事業開始後五事業年度を経過するまでの間に申請者の日本における一事業年度の当期純利益が見込まれること。
(ii) if the license for which the application has been filed falls under the category of a foreign non-life insurance business license as set forth in Article 185, paragraph (5) of the Act, the applicant is expected to generate current net income or current net surplus in a single business year, before the elapse of fifth business year after commencement of its business;
三 申請者の日本における経営の健全性を判断するための指標が当該免許後適正な水準を維持することが見込まれること。
(iii) the indicator of the soundness of the applicant's business management is expected to be maintained at an appropriate level after grant of the license; and
四 免許申請書に添付された法第百八十七条第三項第一号に掲げる書類に記載された事項が申請者の日本における業務の健全かつ適正な運営を確保するものであること。
(iv) the matters set forth in the documents prescribed in Article 187, item (i) of the Act as attached to the written application for registration will assure sound and proper operation of business of the applicant.
(事業の方法書の記載事項)
(Matters to Be Specified in Business Procedures)
第百二十条 法第百八十五条第一項の免許の申請者(以下この条から第百二十二条までにおいて「免許申請者」という。)は、次に掲げる事項を法第百八十七条第三項第二号に掲げる書類(令第二十三条第一項に規定する条件付免許の申請をする者(第百二十三条において「条件付免許申請者」という。)の法第百八十七条第三項第二号に掲げる書類を除く。)に記載しなければならない。
Article 120 (1) An applicant for license under Article 185, paragraph (1) of the Act (hereinafter referred to as "License Applicant" in this Article to Article 122) must state the following matters in the documents set forth in Article 187, paragraph (3), item (ii) of the Act (excluding the documents under Article 187, paragraph (3), item (ii) related to the Application for Conditional License provided in Article 23, paragraph (1) of the Act (referred to as "Conditional License Applicant" in Article 123)):
一 日本における被保険者又は保険の目的の範囲及び保険の種類(再保険を含む。)の区分
(i) categories of the insured, the scope of objectives of insurance and the type of insurance (including reinsurance) in Japan;
二 保険金額及び保険期間に関する事項
(ii) the matters related to the insured amount and the insurance period;
三 日本における被保険者又は保険の目的の選択及び日本における保険契約の締結の手続に関する事項
(iii) the matters related to insured and the choice of objectives of insurance in Japan, and procedures for conclusion of insurance contracts in Japan;
四 保険料の収受並びに保険金及び払い戻される保険料その他の返戻金の支払に関する事項
(iv) the matters related to payment of insurance premiums; matters related to payment of Insurance Proceeds and any other refund such as refunded insurance premiums;
五 保険証券、日本における保険契約の申込書及びこれらに添付すべき書類に記載する事項
(v) the matters to be contained in the insurance policy certificate, application for insurance contract in Japan and documents to be attached thereto;
六 日本における保険契約の特約に関する事項
(vi) the matters related to options for insurance contract in Japan;
七 保険約款の規定による貸付けに関する事項
(vii) the matters concerning loan to be granted under policy conditions; and
八 保険金額、保険の種類又は保険期間を変更する場合の取扱いに関する事項
(viii) the matters concerning insurance amount, insurance types or the handling of cases where the insurance period is to be modified.
2 免許申請者は、日本において特別勘定(法第百九十九条において準用する法第百十八条第一項の規定により設ける特別の勘定をいう。以下この章において「特別勘定」という。)を設ける場合においては、前項各号に掲げる事項のほか、次に掲げる事項を記載しなければならない。ただし、特別勘定を設ける保険契約が、第百六十四条第一号イからリまでのいずれかに掲げるものに該当する場合においては、第三号に掲げる事項を記載することを要しない。
(2) When a License Applicant establishes a Special Account (meaning a special account to be established pursuant to the provisions of Article 118, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act; hereinafter the same applies in this Chapter), such applicant must, in addition to the matters set forth in the items of the preceding paragraph, state the following matters; provided, however, that if the insurance contract for which a Special Account is to be established falls under the cases set forth in Article 164, item (i), (a) to (i), it is not required to state the matters set forth in item (iii):
一 特別勘定を設ける保険契約の種類
(i) a type of insurance contract for which a Special Account is to be established;
二 特別勘定に属する財産の種類及び評価の方法
(ii) types of properties in the Special Account, and the appraisal method for such properties; and
三 保険料の全部又は一部を特別勘定に振り替える日
(iii) the day of transfer of all or part of insurance premiums to the Special Account.
3 免許申請者は、積立勘定(第百六十条において準用する第六十三条の規定により設ける勘定をいう。以下この章において同じ。)を設ける場合においては、第一項各号に掲げる事項のほか、次に掲げる事項を記載しなければならない。
(3) When a License Applicant establishes an Accumulation Account (meaning an account to be established under Article 63 as applied mutatis mutandis pursuant to Article 160; hereinafter the same applies in this Chapter), such applicant must, in addition to the matters set forth in the items of paragraph (1), state the following matters:
一 積立勘定を設ける保険契約の種類
(i) a type of insurance contract for which an Accumulation Account is to be established;
二 保険料のうち積立勘定に経理されるもの
(ii) insurance premiums to be allocated to the Accumulation Account; and
三 積立勘定に属する財産の種類及び評価の方法
(iii) types of properties in the Accumulation Account, and the method of appraisal of such properties.
(普通保険約款の記載事項)
(Matters to Be Stated in General Policy Conditions)
第百二十一条 免許申請者は、次に掲げる事項を法第百八十七条第三項第三号に掲げる書類に記載しなければならない。
Article 121 A License Applicant must state the following matters in the documents set forth in Article 187, paragraph (3), item (iii) of the Act:
一 保険金の支払事由
(i) grounds for payment of insurance proceeds;
二 日本における保険契約の無効原因
(ii) grounds which render an insurance contract in Japan invalid;
三 日本における保険契約に基づく保険者の義務を免れるべき事由
(iii) grounds which release the insurer from performing the obligations under the insurance contract in Japan;
四 保険者としての義務の範囲を定める方法及び履行の時期(日本における保険契約に係るものに限る。)
(iv) method of identifying the scope of insurer's obligations and the timing of performance of such obligations (limited to those pertaining to insurance contracts in Japan);
五 日本における保険契約者又は被保険者が保険約款に基づく義務の不履行のために受けるべき不利益
(v) disadvantage which a policyholder or an insured in Japan will suffer as a result of failure in performance of obligations under the policy conditions;
六 日本における保険契約の全部又は一部の解除の原因及び当該解除の場合における当事者の有する権利及び義務
(vi) grounds which give rise to cancellation of an insurance contract in Japan, in whole or part, and the rights conferred upon, and obligations imposed to, the parties when the cancellation takes effect; and
七 契約者配当(法第百九十九条において準用する法第百十四条第一項に規定する契約者配当をいう。以下この章において同じ。)又は社員に対する剰余金の分配を受ける権利を有する者がいる場合においては、その権利の範囲
(vii) if any person has a right to receive policy dividend (meaning policy dividend as provided in Article 114, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199; hereinafter the same applies in this Chapter) or distribution of surplus to members, the scope of such rights.
(保険料及び責任準備金の算出方法書の記載事項)
(Matters to Be Stated in Statement of Calculation Procedures for Insurance Premiums and Policy Reserve)
第百二十二条 免許申請者は、法第百八十五条第四項の外国生命保険業免許の申請の場合にあっては第一号から第六号まで及び第八号に掲げる事項を、同条第五項の外国損害保険業免許の申請の場合にあっては第一号から第四号まで及び第六号から第八号までに掲げる事項(第三号に掲げる事項にあっては第百五十一条第一項第一号イの保険料積立金(以下この条において単に「保険料積立金」という。)を計算する保険契約に係る事項又は同項第三号の払戻積立金を積み立てる保険契約に、第四号に掲げる事項にあっては契約者配当を行う保険契約に係る事項に、第六号に掲げる事項にあっては保険料積立金を計算する保険契約に係る事項に、それぞれ限るものとする。)を、法第百八十七条第三項第四号に掲げる書類に記載しなければならない。
Article 122 A License Applicant must state in the document referred to in Article 187, paragraph (3), item (iv) of the Act the matters listed in items (i) to (vi) and item (viii), in the case of an application for life insurance business license under Article 185, paragraph (4) of the Act; or the matters set forth in items (i) to (iv) and items (vi) to (viii) (in the case of the matters set forth in item (iii), limited to the matters pertaining to an insurance contract for which an insurance premiums reserve under Article 151, paragraph (1), item (i), (a) (hereinafter simply referred to as "Insurance Premiums Reserve" in this Article) is to be calculated or refund reserve under paragraph (3) of the same Article is to be set aside; in the case of the matters set forth in item (iv), limited to the matters pertaining to an insurance contract wherein surplus or policy dividends will be distributed to members; and in the case of the matters set forth in item (vi), limited to the matters pertaining to an insurance contract for which insurance premiums reserve is to be calculated), in the case of an application for non-life insurance business license under Article 185, paragraph (5):
一 保険料の計算の方法(その計算の基礎となる係数を要する場合においては、その係数を含む。)に関する事項
(i) the matters related to calculation method of insurance premiums (if the method requires a coefficient as the basis of such calculation, such coefficient is included);
二 責任準備金(法第百九十九条において準用する法第百十六条第一項の責任準備金をいう。以下この章において同じ。)の計算の方法(その計算の基礎となる係数を要する場合においては、その係数を含む。)に関する事項
(ii) the matters related to the method of calculation (if the method requires a coefficient as the basis of such calculation, such coefficient is included) of policy reserve (meaning policy reserves as set forth in Article 116, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199; hereinafter the same applies in this Chapter to Chapter VIII);
三 契約者価額の計算の方法及びその基礎に関する事項
(iii) the matters related to the method of calculation of Policyholder Value and basis therefor;
四 第百四十六条第一項の契約者配当準備金及び契約者配当の計算の方法に関する事項
(iv) the matters related to calculation of policy dividend reserve and policy dividends as set forth in Article 146, paragraph (1) of the Act;
五 未収保険料の計上に関する事項
(v) the matters related to setting aside of uncollected insurance premiums;
六 保険金額、保険の種類又は保険期間を変更する場合における計算の方法に関する事項
(vi) the matters related to insurance amount, insurance type or the method of calculation in the case of modification to insurance period;
七 純保険料に関する事項
(vii) the matters related to Net Insurance Premiums;
八 その他保険数理に関して必要な事項
(viii) any other matters necessary in relation to actuarial methodology.
(条件付免許申請者の事業の方法書の記載事項)
(Matters to Be Stated in Business Procedures of Conditional License Applicant)
第百二十三条 条件付免許申請者は、日本における被保険者又は保険の目的の範囲及び保険の種類(再保険を含む。)の区分を法第百八十七条第三項第二号に掲げる書類に記載しなければならない。
Article 123 (1) A Conditional License Applicant must state in the document set forth in Article 187, paragraph (3), item (ii) of the Act the categories of the insured, the scope of objectives of insurance and types of insurance (including reinsurance) in Japan.
2 条件付免許申請者は、日本における保険業に係る業務又は事務(第百四十一条に規定する業務の代理又は事務の代行に係るものに限る。)を保険会社又は外国保険会社等に委託する場合においては、前項に掲げる事項のほか、当該業務又は事務を記載しなければならない。
(2) When a Conditional License Applicant entrusts the business operation or business handling service pertaining to the Insurance Business in Japan (limited to the agency for the business operation or agency for the business handling service as provided in Article 141) to an Insurance Company or a Foreign Insurance Company, etc., it must, in addition to the matters set forth in the preceding paragraph, describe such business operation or business handling services.
(事業の方法書等の審査基準)
(Criteria for Examination of Business Procedures)
第百二十四条 法第百八十七条第五項において準用する法第五条第一項第三号ホに規定する内閣府令で定める基準は、第十一条各号に掲げる基準とする。この場合において、同条第三号の二イ中「第七十四条各号」とあるのは、「第百五十三条各号」とする。
Article 124 The criteria to be specified by Cabinet Office Order, as provided in Article 5, paragraph (1), item (iii), (e) of the Act as applied mutatis mutandis pursuant to Article 187, paragraph (5) of the Act, is the criteria specified in the items of Article 11. In this case, the term "items of Article 74" in item (iii)-2, (a) of the same Article is deemed to be replaced with "items of Article 153".
(保険料及び責任準備金の算出方法書の審査基準)
(Criteria for Examination of Statement of Calculation Procedures for Insurance Premiums and Policy Reserve)
第百二十五条 法第百八十七条第五項において準用する法第五条第一項第四号ハに規定する内閣府令で定める基準は、第十二条各号に掲げる基準とする。
Article 125 The criteria to be specified by Cabinet Office Order, as provided in Article 5, paragraph (1), item (iv), (c) of the Act, as applied mutatis mutandis pursuant to Article 187, paragraph (5), is the criteria as set forth in the items of Article 12.
(供託に係る届出等)
(Notification of Deposit)
第百二十六条 法第百九十条第三項の契約を外国保険会社等と締結した者は、同条第四項の規定による命令に基づき供託を行う場合においては、当該外国保険会社等の日本における主たる店舗の最寄りの供託所に供託しなければならない。
Article 126 (1) When a person who has concluded a contract under Article 190, paragraph (3) of the Act with a Foreign Insurance Company, etc. makes deposit in accordance with the order issued under paragraph (4) of the same Article, such person must make the deposit with the deposit office nearest to the head office or principal office of the Foreign Insurance Company, etc.
2 法第百九十条第一項、第二項、第四項若しくは第八項又は外国保険会社等供託金規則(平成八年/法務省/大蔵省/令第一号)第十四条第六項若しくは第十五条第一項の規定により供託をした者(次項において「供託者」という。)は、当該供託に係る供託書正本を金融庁長官に提出しなければならない。
(2) A person who has completed the deposit pursuant to the provisions of Article 190, paragraph (1), (2), (4) or (8) of the Act or Article 14, paragraph (6) or Article 15, paragraph (1) of the Regulation on Deposits by Foreign Insurance Company, etc. (Order of the Cabinet Office and the Ministry of Justice No. 1 of 1996) (hereinafter referred to as a "Depositor" in this Article) must submit to the Commissioner of the Financial Services Agency an original of the certificate of deposit relevant to such deposit.
3 金融庁長官は、前項の供託書正本を受理したときは、保管証書をその供託者に交付しなければならない。
(3) When the Commissioner of the Financial Services Agency has accepted the original of the certificate of deposit as set forth in the preceding paragraph, the Commissioner of the Financial Services Agency must deliver a custody certificate to the Depositor.
(供託金の全部又は一部に代わる契約の相手方)
(Counterparties to Contracts to Be Substituted for Depositing in Whole or in Part)
第百二十七条 令第二十五条に規定する内閣府令で定める金融機関は、次に掲げるものとする。
Article 127 The financial institutions to be specified by Cabinet Office Order, as provided in Article 25 of the Cabinet Order, are as follows:
一 生命保険会社(外国生命保険会社等及び法第二百十九条第四項の免許を受けた者の引受社員を含む。)
(i) a Life Insurance Company (including a Foreign Life Insurance Company, etc., and Underwriting Members of the person licensed under Article 219, paragraph (4) of the Act);
二 損害保険会社(外国損害保険会社等及び法第二百十九条第五項の免許を受けた者の引受社員を含む。)
(ii) a Non-Life Insurance Company (including a Foreign Non-Life Insurance Company, etc., and Underwriting Members of the person licensed under Article 219, paragraph (5) of the Act);
三 長期信用銀行法第二条(定義)に規定する長期信用銀行
(iii) the Long Term Credit Bank as provided in Article 2 (Definitions) of the Long Term Credit Bank Act; or
四 信用金庫法第四条(事業免許)の免許を受けた信用金庫及び信用金庫連合会
(iv) a shinkin bank or federation of shinkin banks licensed under Article 4 of the Shinkin Bank Act (Business License).
(供託金の全部又は一部に代わる契約の締結の届出等)
(Notification of Conclusion of Contracts in Lieu of Deposit)
第百二十八条 外国保険会社等は、法第百九十条第三項に定める契約(以下この条から第百三十条までにおいて「契約」という。)を締結したとき(令第二十五条第三号の規定による承認(以下この条から第百三十条までにおいて「承認」という。)を受けて当該契約の内容を変更したときを含む。)は、契約書を金融庁長官に提出しなければならない。
Article 128 (1) When any Foreign Insurance Company, etc. has concluded a contract under Article 190, paragraph (3) of the Act (hereinafter referred to as "Contract" in this Article to Article 130) (including cases where it has effected any amendment to the terms and conditions of such contracts upon the approval under Article 25, item (iii) of the Cabinet Order (hereinafter referred to as "Approval" in this Article to Article 130) of the Commissioner of the Financial Services Agency), it must submit such Contract to the Commissioner of the Financial Services Agency.
2 外国保険会社等は、承認を受けて契約を解除したときは、その事実を証する書面を金融庁長官に提出しなければならない。
(2) If a Foreign Insurance Company, etc. has effected the cancellation of the Contract with the Approval, it must submit to the Commissioner of the Financial Services Agency a document certifying such fact.
第百二十九条 外国保険会社等は、承認を受けようとするときは、当該承認に係る契約を解除しようとする日又は契約の内容を変更しようとする日の一月前までに、承認申請書に理由書その他の参考となるべき事項を記載した書類を添付して金融庁長官に提出しなければならない。
Article 129 When a Foreign Insurance Company, etc. intends to obtain an Approval, it must, no later than one month prior to the day when it intends to effect cancellation of the Contract pertaining to such Approval or to amend any terms and conditions thereunder, submit to the Commissioner of the Financial Services Agency a written application for approval, as well as a written statement of reasons and any document describing reference information.
(供託金の追加供託の起算日)
(Commencement Day for Counting of Time Limit for Additional Deposit)
第百三十条 法第百九十条第八項に規定する内閣府令で定める日は、次の各号に掲げる区分に応じ当該各号に掲げる日とする。
Article 130 The day to be specified by Cabinet Office Order as provided in Article 190, paragraph (8) of the Act is the day specified in the following items, in accordance with the categories respectively set forth therein:
一 外国保険会社等が承認を受けて契約の内容を変更したことにより、同条第十項に規定する供託金(以下この節から第三節までにおいて「供託金」という。)の額(同条第三項の契約金額を含む。第四号において同じ。)が令第二十四条に定める額に不足した場合 当該契約の内容を変更した日
(i) if the Foreign Insurance Company, etc. has changed any of the terms and conditions of the Contract with an Approval, as a result of which the amount of Deposit deposited as provided in Article 190, paragraph (10) of the Act (hereinafter referred to as "Deposited Amount" in this Section to Section 3; and including the Contract Amount set forth in paragraph (3) of the same Article) falls short of the amount set forth in Article 24 of the Cabinet Order: the day when the term of the Contract was changed;
二 外国保険会社等が承認を受けて契約を解除した場合 当該契約を解除した日
(ii) if the Foreign Insurance Company, etc. has cancelled the Contract with the Approval: the day of the cancellation of the Contract;
三 令第二十六条の権利の実行の手続が行われた場合 外国保険会社等が外国保険会社等供託金規則第十一条第二項の支払委託書の写しの交付を受けた日
(iii) when the procedures for execution of the right as set forth in Article 26 of the Cabinet Order was implemented: the day when the Foreign Insurance Company, etc. has received a copy of the payment consignment letter sent pursuant to the provisions of Article 11, paragraph (2) of the Regulation on Deposit by Foreign Insurance Companies, etc.; or
四 第百三十二条第四項に規定する換算率が変更となり供託金の額が令第二十四条に定める額に不足した場合 当該変更となった日
(iv) if the conversion rate as provided in Article 132, paragraph (4) is changed, as a result of which the Deposit Amount falls short of the amount set forth in Article 24 of the Cabinet Order.
(供託金に代わる有価証券の種類等)
(Types of Securities Which May Be Substituted for Deposit)
第百三十一条 法第百九十条第九項に規定する内閣府令で定める有価証券は、次に掲げるものとする。
Article 131 (1) The Securities to be specified by Cabinet Office Order, as provided in Article 190, paragraph (9) of the Act, are the following Securities:
一 国債証券(その権利の帰属が社債、株式等の振替に関する法律の規定による振替口座簿の記載又は記録により定まるものとされるものを含む。次条第一項、第百八十八条第一項、第二百十一条の十四、第二百十一条の十五第一項及び第二百二十六条第一項において同じ。)
(i) national government bond securities (including the national government bond securities regarding which attribution of the rights is be determined in accordance with the statement or record of the book-entry transfer account book as referred to in the Act on Transfer of Corporate Bonds, Shares, etc.; hereinafter the same applies in Article 131, paragraph (1), Article 188, paragraph (1), Article 211-14, Article 211-15, paragraph (1) and Article 226, paragraph (1));
二 地方債証券
(ii) municipal bond securities;
三 政府保証債証券(政府が元本の償還及び利息の支払について保証している社債その他の債券をいう。以下同じ。)
(iii) Government Guaranteed Bond Certificates (meaning corporate bonds or any other bonds, for which the government guarantees redemption of principal and interest payments; the same applies hereinafter); and
四 社債券その他の債券(記名式のもの、短期社債等及び前三号に掲げるものを除く。)であって供託金に代えることにつき金融庁長官の承認を受けたもの
(iv) corporate bond certificates and any other bond certificates (excluding registered bond certificates, short-term corporate bond, etc. and the bonds as set forth in the preceding three items), which are approved by the Commissioner of the Financial Services Agency to be substituted for payment of the Deposit.
2 外国保険会社等は、前項第四号の規定による承認を受けようとするときは、承認申請書に理由書その他の参考となるべき事項を記載した書類を添付して金融庁長官に提出しなければならない。
(2) When a Foreign Insurance Company, etc. intends to obtain an Approval under item (iv) of the preceding paragraph, it must submit to the Commissioner of the Financial Services Agency a written application for approval, as well as a written statement of reasons and any document describing reference information.
(供託金に代わる有価証券の価額)
(Value of Securities Which May Be Substituted for Deposit)
第百三十二条 法第百九十条第九項の規定により有価証券を供託金に代える場合における当該有価証券の価額は、次の各号に掲げる有価証券の区分に応じ当該各号に掲げる額とする。
Article 132 (1) The value of the Securities when the Securities are to be substituted for the Deposit pursuant to the provisions of Article 190, paragraph (9) of the Act is the amount specified in the following items, in accordance with the categories of the Securities respectively set forth therein:
一 国債証券 額面金額
(i) national government bond securities: the par value thereof;
二 地方債証券 額面金額百円につき九十円として計算した額
(ii) municipal government bond securities: the amount calculated by discounting the par value of 100 yen to 90 yen;
三 政府保証債証券 額面金額百円につき九十五円として計算した額
(iii) Government Guaranteed Bond Certificates: the amount calculated by discounting the par value of 100 yen to 95 yen; and
四 前条第一項第四号の規定による承認を受けた社債券その他の債券 金融庁長官がその承認時において額面金額百円につき九十円として計算した金額を超えない範囲内で指定した額
(iv) corporate bond certificates or any other bond certificates approved under item (iv), paragraph (1) of the preceding Article: the amount specified by the Commissioner of the Financial Services Agency at the time of granting Approval, which does not exceed the amount calculated by discounting the fact value of 100 yen to 90 yen.
2 割引の方法により発行した有価証券については、その発行価額に次の算式により算出した額を加えた額を額面金額とみなして、前項の規定を適用する。
(2) With regard to the Securities issued by way of discounting, the issue value thereof plus the amount calculated in accordance with the following formula is deemed to be the par value thereof, and the provisions of the preceding paragraph apply:
 ((額面金額-発行価額)/発行の日から償還の日までの年数)×(発行の日から供託の日までの年数)
 ((par value - issue value) ÷ the number of years falling on the period from the issue date to the maturity date) × the number of years falling on the period from the issue date to the deposit date
3 前項の算式による計算において、発行の日から償還の日までの年数及び発行の日から供託の日までの年数について生じた一年未満の端数並びに額面金額と発行価額との差額を発行の日から償還の日までの年数で除した金額について生じた一円未満の端数は切り捨てる。
(3) For the purpose of calculation in accordance with the formula set forth in the preceding paragraph, if any fraction of less than one year arises with regard to the number of years falling on the period from the issue date and the maturity date and the number of years falling on the period from the issue date to the deposit date, or if any fraction of less than one yen arises with regard to the amount obtained by dividing the difference between par value and issue value by the number of years falling on the period from the issue date to the maturity date, such fraction is truncated.
4 前条第一項各号に掲げる有価証券の額面金額が外国通貨で表示されている場合の本邦通貨ヘの換算率は、外国為替及び外国貿易法(昭和二十四年法律第二百二十八号)第七条第一項(外国為替相場)に規定する基準外国為替相場又は裁定外国為替相場によるものとする。
(4) If the face amount of the Securities as specified in the items of paragraph (1) of the preceding Article is denominated in foreign currencies, the conversion rate to Japanese currency is to be in accordance with the basic exchange rate or arbitrated exchange rate as provided in Article 7, paragraph (1) (Foreign Exchange Rate) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949).
(日本における代表者の兼職の認可の申請等)
(Application for Authorization of Concurrent Holding of Positions of Directors)
第百三十三条 外国保険会社等の日本における代表者は、法第百九十二条第五項の規定による認可を受けようとするときは、認可申請書に次に掲げる書類を添付し、当該外国保険会社等を経由して金融庁長官に提出しなければならない。ただし、常務に従事しようとする他の会社が保険会社又は外国保険会社等である場合においては、第四号に掲げる書類を添付することを要しない。
Article 133 (1) When a Representative in Japan of a Foreign Insurance Company, etc. intends to obtain an authorization under Article 192, paragraph (5) of the Act, the Representative must submit the written application for authorization with the following documents attached thereto, and submit it to the Commissioner of the Financial Services Agency via such Foreign Insurance Company, etc.; provided, however, that if the other company which will be engaged in ordinary business falls under the category of an Insurance Company or a Foreign Insurance Company, etc., it is not required to attach the document set forth in item (v):
一 理由書
(i) a written statement of reasons;
二 当該他の会社における常務の処理方法を記載した書面
(ii) a document describing the method of handling ordinary business of such other company;
三 外国保険会社等と当該他の会社との取引その他の関係を記載した書面
(iii) a document describing the relationship such as transactions between the Foreign Insurance Company, etc. and such other company;
四 当該他の会社の定款(これに準ずるものを含む。)、最終の貸借対照表、損益計算書、事業報告書、株主資本等変動計算書(相互会社にあっては、剰余金の処分又は損失の処理に関する書面及び基金等変動計算書)その他最近における業務、財産及び損益の状況に関する事項を記載した書面
(iv) articles of incorporation (including any document equivalent thereto) of such other company; the latest balance sheet, profit and loss statement, business report and statement of changes in shareholders' equity, etc. (in the case of a Mutual Company, a document on disposition of surplus and treatment of loss and a statement of changes in funds, etc. (including the notes in reference thereto)), as well as any other document disclosing the matters related to the current status of business, properties, and profits and losses; and
五 その他参考となるべき事項を記載した書類
(v) a document containing any other matters which would serve as reference information.
2 金融庁長官は、前項の規定による認可の申請があったときは、当該認可の申請に係る日本における代表者が外国保険会社等の常務に従事することに対し、当該認可の申請に係る兼職を行うことが何らの支障を及ぼすおそれのないものであるかどうかを審査するものとする。
(2) When the application for authorization under the preceding paragraph is filed, the Commissioner of the Financial Services Agency is to examine whether the concurrent holding of position by the Representative in Japan pertaining to the application for authorization may give rise to any hindrance when such Representative in Japan engages in the ordinary business of the Insurance Company.
(計算書類の公告)
(Public Notice of Financial Statements)
第百三十三条の二 外国相互会社が法第百九十三条第二項において準用する会社法第八百十九条第一項(貸借対照表に相当するものの公告)の規定により貸借対照表に相当するもの(以下この条において「外国貸借対照表」という。)の公告をする場合には、外国貸借対照表に関する注記(注記に相当するものを含む。)の部分を省略することができる。
Article 133-2 (1) When, pursuant to the provisions of Article 819, paragraph (1) (Public Notice of What Is Equivalent to a Balance Sheet) of the Companies Act as applied mutatis mutandis pursuant to Article 193, paragraph (2) of the Act, a Foreign Mutual Company gives public notice of the document equivalent to the balance sheet (hereinafter referred to as the "Foreign Balance Sheet" in this Article), it may omit the portion of the reference regarding the Foreign Balance Sheet (including the descriptions equivalent to the reference).
2 外国相互会社が法第百九十三条第二項において準用する会社法第八百十九条第一項の規定による外国貸借対照表の公告又は法第百九十三条第二項において準用する会社法第八百十九条第二項の規定による外国貸借対照表の要旨の公告をする場合において、当該外国貸借対照表が日本語以外の言語で作成されているときは、当該外国相互会社は、当該公告を日本語をもってすることを要しない。
(2) When a Foreign Mutual Company gives a public notice of the Foreign Balance Sheet under Article 819, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 193, paragraph (2) of the Act or gives a public notice of summary of the Foreign Balance Sheet under Article 819, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 193, paragraph (2) of the Act, and the Foreign Balance Sheet is prepared in language other than Japanese, the Foreign Mutual Company is not required to give the public notice in Japanese.
3 外国貸借対照表が存しない外国相互会社については、当該外国相互会社にこの府令の規定を適用することとしたならば作成されることとなるものを外国貸借対照表とみなして、前二項の規定を適用する。
(3) With regard to a Foreign Mutual Company which does not have a Foreign Balance Sheet, the documents to be prepared if the provisions of this Regulation are to be applied to the Foreign Mutual Company are deemed as its Foreign Balance Sheet, and the provisions of preceding two paragraphs apply.
(法第百九十三条第二項において準用する会社法第八百十九条第三項の規定による措置)
(Measures under Article 819, Paragraph (3) of the Companies Act as Applied Mutatis Mutandis Pursuant to Article 193, Paragraph (2) of the Insurance Business Act)
第百三十三条の三 法第百九十三条第二項において準用する会社法第八百十九条第三項(貸借対照表に相当するものの公告)の規定による措置は、第十四条の五第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置を使用する方法によって行わなければならない。
Article 133-3 The measure under Article 819, paragraph (3) (Public Notice of What Is Equivalent to a Balance Sheet) of the Companies Act as applied mutatis mutandis pursuant to Article 193, paragraph (2) of the Act must be implemented in accordance with the method set forth in Article 14-5, paragraph (1), item (i), (b) using the Automatic Public Transmission Server connect to the Internet.
第二節 業務、経理等
Section 2 Business and Accounting
(顧客の利益の保護のための体制整備に係る業務の範囲)
(Scope of Business Pertaining to Arrangement of System for Protection of Customers' Interests)
第百三十三条の四 法第百九十三条の二第一項に規定する内閣府令で定める業務は、保険関連業務とする。
Article 133-4 The businesses to be specified by Cabinet Office Order, as provided in Article 193-2, paragraph (1) of the Act, are Insurance-Related Businesses.
(顧客の利益が不当に害されることのないよう必要な措置)
(Measures to Prevent Unreasonable Negative Impact on Customers' Interest)
第百三十三条の五 外国保険会社等は、当該外国保険会社等又はその親金融機関等(法第百九十三条の二第二項に規定する親金融機関等をいう。以下この条において同じ。)若しくは子金融機関等(同条第三項に規定する子金融機関等をいう。以下この条において同じ。)が行う取引に伴い、当該外国保険会社等又はその子金融機関等が行う保険関連業務に係る顧客の利益が不当に害されることのないよう、次に掲げる措置を講じなければならない。
Article 133-5 (1) When a Foreign Insurance Company, etc. or its Parent Financial Institution, etc. (meaning a Parent Financial Institution, etc. as provided in Article 193-2, paragraph (2) of the Act; hereinafter the same applies in this Article) or Subsidiary Financial Institution, etc. (meaning a Subsidiary Financial Institution as provided in paragraph (3) of the same Article; hereinafter the same applies in this Article) consummates any transaction, the Foreign Insurance Company, etc. must implement the following measures so that a customer's interests pertaining to the Insurance-Related Business carried by the Foreign Insurance Company, etc. or its Subsidiary Financial Institution, etc. would not be unreasonably impaired:
一 対象取引を適切な方法により特定するための体制の整備
(i) to arrange the system for identification of the Target Transactions in an appropriate manner;
二 次に掲げる方法その他の方法により当該顧客の保護を適正に確保するための体制の整備
(ii) to arrange the system by such means as set forth in the following, so as to protect the customer's interest in an appropriate manner:
イ 対象取引を行う部門と当該顧客との取引を行う部門を分離する方法
(a) to segregate the section in charge of the Target Transactions from the section in charge of the transactions with the customer;
ロ 対象取引又は当該顧客との取引の条件又は方法を変更する方法
(b) to amend the conditions or method of the Target Transactions or the transaction with the customer;
ハ 対象取引又は当該顧客との取引を中止する方法
(c) to suspend the Target Transactions or the transaction with the customer;
ニ 対象取引に伴い、当該顧客の利益が不当に害されるおそれがあることについて、当該顧客に適切に開示する方法
(d) to disclose to the customer the fact that the Target Transaction has a potential risk of unreasonably negative impact on the customer's interests;
三 前二号に掲げる措置の実施の方針の策定及びその概要の適切な方法による公表
(iii) to articulate policies for implementation of the measures under the preceding item items, and to announce the outline thereof in an appropriate manner;
四 次に掲げる記録の保存
(iv) to preserve the following records:
イ 第一号の体制の下で実施した対象取引の特定に係る記録
(a) records of identification of Target Transactions implemented under the system as set forth in item (i);
ロ 第二号の体制の下で実施した顧客の保護を適正に確保するための措置に係る記録
(b) records of measures for assurance of customers' interests in an appropriate manner, implemented under the system as set forth in item (ii).
2 前項第四号に規定する記録は、その作成の日から五年間保存しなければならない。
(2) The record provided in item (iv) of the preceding paragraph must be kept for five years from the date of preparation thereof.
3 第一項の「対象取引」とは、外国保険会社等又はその親金融機関等若しくは子金融機関等が行う取引に伴い、当該外国保険会社等又はその子金融機関等が行う保険関連業務に係る顧客の利益が不当に害されるおそれがある場合における当該取引をいう。
(3) The term "Target Transactions" in paragraph (1) means the transaction consummated by a Foreign Insurance Company, etc. or its Parent Financial Institution, etc. or Subsidiary Financial Institution which poses risk of unreasonable negative impact on the interest of customers pertaining to the Foreign Insurance Company, etc. or its Parent Financial Institution, etc. or Subsidiary Financial Institution.
(特殊関係者との間の取引等に係るやむを得ない理由)
(Inevitable Grounds Related to Transactions with Persons in Specified Relationship)
第百三十四条 法第百九十四条ただし書に規定する内閣府令で定めるやむを得ない理由は、次に掲げる理由とする。
Article 134 The inevitable grounds to be specified by Cabinet Office Order, as provided in the proviso to Article 194 of the Act, are as follows:
一 当該外国保険会社等が当該外国保険会社等の取引の通常の条件に照らして当該外国保険会社等に不利益を与える取引を、当該外国保険会社等の特殊関係者(法第百九十四条本文に規定する特殊関係者をいう。以下この条及び第百三十五条において同じ。)に該当する特定保険会社(第五十四条第一号に規定する特定保険会社をいう。)との間で行う場合において、当該取引を行わなければ当該特定保険会社の営業又は事業の継続に支障を生ずるおそれがあること。
(i) where the Foreign Insurance Company, etc. consummates a transaction which, in light of ordinary terms and conditions for transaction consummated by the Foreign Insurance Company, etc., would be disadvantageous to such Foreign Insurance Company, etc. with a Specified Insurance Company (meaning a Specified Insurance Company as provided in Article 54, item (i)) which falls under the category of the Person in Specified Relationship (meaning the Person in Specified Relationship as provided in the main clause of Article 194 of the Act; hereinafter the same applies in this Article and Article 135), and where the continuance of operation or business of the Specified Insurance Company would be impaired unless such transaction is consummated;
二 当該外国保険会社等の特殊関係者の経営の状況の悪化により当該外国保険会社等の経営の健全性を損なうおそれがある場合であって、当該外国保険会社等が、当該外国保険会社等の取引の通常の条件に照らして当該外国保険会社等に不利益を与える取引を当該特殊関係者との間で当該特殊関係者の合理的な経営改善のための計画に基づき行う場合において、当該取引を行うことが当該特殊関係者の経営の状況を改善する上で必要かつ不可欠であると見込まれること。
(ii) where the aggravation in status of business management of the Person in Specified Relationship of the Foreign Insurance Company, etc. would give negative impact on soundness of business management of the Foreign Insurance Company, etc., where the Foreign Insurance Company, etc. consummates a transaction which, in light of ordinary terms and conditions for transaction consummated by the Foreign Insurance Company, etc., would be disadvantageous to such Foreign Insurance Company, etc. with the Person in Specified Relationship for the purpose of reasonable business improvement of such Person in Specified Relationship, and where the consummation of the transaction is expected to be reasonable and essential in terms of improvement of the status of business management of the Person in Specified Relationship;
三 前二号に掲げるもののほか、当該外国保険会社等がその特殊関係者との間で当該外国保険会社等の取引の通常の条件に照らして当該外国保険会社等に不利益を与える取引を行うことについて、金融庁長官が必要なものとしてあらかじめ定める場合に該当すること。
(iii) beyond what is set forth in the preceding two items, where the consummation by the Foreign Insurance Company, etc. of the transaction which, in light of ordinary terms and conditions for transaction consummated by the Foreign Insurance Company, etc., would be disadvantageous to such Foreign Insurance Company, etc. with the Person in Specified Relationship falls under the case where such transaction is necessary as specified by the Commissioner of the Financial Services Agency in advance.
(外国保険会社等の特定関係者との間の取引等の承認の申請等)
(Application for Approval of Transaction by Foreign Insurance Company and Persons in Specified Relationship)
第百三十四条の二 外国保険会社等は、法第百九十四条ただし書の規定による承認を受けようとするときは、承認申請書に理由書その他参考となるべき事項を記載した書類を添付して金融庁長官に提出しなければならない。
Article 134-2 (1) When a Foreign Insurance Company, etc. intends to obtain an approval under the proviso to Article 194 of the Act, it must submit to the Commissioner of the Financial Services Agency the written application for approval, attaching a written statement of reasons and any other document containing any other matters which would serve as reference information.
2 金融庁長官は、前項の規定による承認の申請があったときは、当該申請をした外国保険会社等が法第百九十四条各号に掲げる取引又は行為をすることについて前条に規定するやむを得ない理由があるかどうかを審査するものとする。
(2) When the application for approval under the preceding paragraph is filed, the Commissioner of the Financial Services Agency is to examine as to whether the Foreign Insurance Company, etc. has any inevitable reason provided in the preceding Article for consummating the transaction or conducting the activities set forth in the items of Article 194.
(特殊関係者等との間の取引等)
(Transaction with Persons in Specified Relationship)
第百三十五条 法第百九十四条第二号に規定する内閣府令で定める取引又は行為は、次に掲げるものとする。
Article 135 The transactions or conducts to be specified by Cabinet Office Order, as provided in Article 194, item (ii) of the Act, are as follows:
一 当該特殊関係者の顧客との間で行う取引で、当該外国保険会社等が、その営む業務の種類、規模及び財務内容等に照らして当該特殊関係者の顧客と同様であると認められる当該特殊関係者の顧客以外の者との間で、当該特殊関係者の顧客との間で行う取引と同種及び同量の取引を同様の状況の下で行った場合に成立することとなる取引の条件と比べて、当該外国保険会社等に不利な条件で行われる取引(当該特殊関係者と当該特殊関係者の顧客が当該特殊関係者が営む事業に係る契約を締結することをその条件にしているものに限る。)
(i) transactions carried out with a Customer of the Person in Specified Relationship, wherein the Foreign Insurance Company, etc. carries out with a person other than a Customer of the Person in Specified Relationship who is deemed to be similar to a Customer of the Person in Specified Relationship, in light of the type and size of its business and its financial conditions, etc., under conditions that are disadvantageous to the Foreign Insurance Company, etc. compared to those for ordinary transactions with a Customer of the Person in Specified Relationship for the same type and the same volume under similar circumstances (limited to transactions on condition that the Person in Specified Relationship and a Customer of the Person in Specified Relationship concludes a contract pertaining to the business to be conducted by the Person in Specified Relationship);
二 当該外国保険会社等が、その営む業務の種類、規模及び財務内容等に照らして当該特殊関係者と同様であると認められる当該特殊関係者以外の者との間で、当該特殊関係者との間で行う取引と同種及び同量の取引を同様の状況の下で行った場合に成立することとなる取引の条件と比べて、当該特殊関係者に不当に不利益を与えるものと認められるもの
(ii) transactions that are deemed be more disadvantageous to the Person in Specified Relationship, compared to conditions for transactions that the Foreign Insurance Company, etc. carries out with a person other than the Person in Specified Relationship who is deemed to be similar to the Person in Specified Relationship, in light of the type and size of its business and its financial conditions, etc., for the same type and the same volume under similar circumstances; or
三 何らの名義によってするかを問わず、法第百九十四条の規定による禁止を免れる取引又は行為
(iii) transactions or acts conducted so as to evade the prohibitions under Article 194 of the Act, irrespective of the name under which such transactions or acts are to be conducted.
(決算書類の提出時期等)
(Time Limit for Submission of Closing Financial Statements)
第百三十六条 外国保険会社等は、その本店又は主たる事務所において作成した財産目録、貸借対照表、損益計算書及び事業報告書(以下この条において「決算書類」という。)を事業年度終了後四月以内(条件付免許外国生命保険会社等の場合にあっては、金融庁長官の指定した日まで)に金融庁長官に提出しなければならない。
Article 136 (1) A Foreign Insurance Company, etc. must, within four months from the end of the business year (or no later than the date specified by the Commissioner of the Financial Services Agency, in the case of a Conditionally Licensed Foreign Insurance Company, etc.), submit to the Commissioner of the Financial Services Agency the inventory of property, the balance sheet, profit and loss statement and business report (hereinafter referred to as "Account Settlement Documents" in this Article) prepared for its head office or principal office.
2 外国保険会社等は、第二条及び第三条の規定にかかわらず、決算書類が日本語で記載されていない場合には、当該決算書類の要旨の訳文を付することをもって足り、外国通貨により金額が表示されている場合には、本邦通貨への換算率を付記することをもって足りる。
(2) Notwithstanding the provisions of Article 2 and Article 3, if the Closing Financial Statements in Japanese are not written in Japanese, attaching the translation of the summary of the Closing Financial Statements is sufficient; and if the amounts are indicated in foreign currencies, noting the conversion rate into Japanese currency is sufficient.
3 外国保険会社等は、やむを得ない理由により第一項に規定する期間内に決算書類の提出をすることができない場合には、あらかじめ金融庁長官の承認を受けて、当該提出を延期することができる。
(3) If, due to any inevitable grounds, a Foreign Insurance Company, etc. is unable to submit its Closing Financial Statements within the time limit provided in paragraph (1), it may, with an approval from the Commissioner of the Financial Services Agency in advance, postpone the submission.
4 外国保険会社等は、前項の規定による承認を受けようとするときは、承認申請書に理由書を添付して金融庁長官に提出しなければならない。
(4) When a Foreign Insurance Company, etc. intends to obtain the approval under the preceding paragraph, it must submit to the Commissioner of the Financial Services Agency a written application for approval, with a written statement of reasons.
5 第二項の規定は、法第百九十六条第一項及び第二項の規定により日本における主たる店舗に備え置かなければならない書類について準用する。
(5) The provisions of the preceding two paragraphs apply mutatis mutandis to the documents to be kept at the principal establishment in Japan pursuant to the provisions of Article 196, paragraphs (1) and (2) of the Act.
(日本における保険業の貸借対照表等の様式)
(Format of Balance Sheet for Insurance Business in Japan)
第百三十七条 外国保険会社等にあっては、法第百九十六条第三項各号に掲げる書類及び附属明細書は、それぞれ別紙様式第十二号(第百六十六条第一項第六号の三に掲げる場合に該当し、法第二百九条の規定による届出を行った外国保険会社等(以下「特定取引勘定届出外国保険会社等」という。)にあっては別紙様式第十二号の二)第三、第四、第一及び第二に準じて作成しなければならない。
Article 137 A Foreign Insurance Company, etc. must prepare the document set forth in the items of Article 196, paragraph (3) of the Act and supplementary schedules thereto in accordance with the Sections Nos. 3, 4, 1 and 2 of the Appended Form No. 12 (or the Appended Form No. 12-2, in the case of a Foreign Insurance Company, etc. to which Article 166, paragraph (1), item (vi) is applicable and which has made a notification under Article 209 of the Act (hereinafter referred to as "Foreign Insurance Company Which Made Notification of Specified Account")), respectively.
(国内に保有すべき資産等)
(Assets to Be Retained in Japan)
第百三十八条 法第百九十七条に規定する内閣府令で定めるところにより計算した金額は、責任準備金の額に支払備金(法第百九十九条において準用する法第百十七条第一項の支払備金をいう。以下この節において同じ。)の額を加えた金額とする。
Article 138 (1) The amount calculated in accordance with the provisions of Cabinet Office Order, as provided in Article 197 of the Act, is the amount of the policy reserve, plus the Reserve for Outstanding Claims (meaning the Reserve for Outstanding Claims; hereinafter the same applies in this Section).
2 法第百九十七条に規定する内閣府令で定める金額は、供託金の額に自己資本に相当するものの額を加えた金額とする。
(2) The amount to be specified by Cabinet Office Order, as provided in Article 197 of the Act, is the amount of the deposit, plus the amount equivalent to the equity capital.
3 法第百九十七条の規定により外国保険会社等は、第一項及び前項の金額の合計額に相当する資産を、次に掲げるところにより、日本において保有しなければならない。
(3) A Foreign Insurance Company, etc. must, pursuant to the provisions of Article 197 of the Act, retain in Japan the asset equivalent to the total of the amounts set forth in paragraph (1) and the preceding paragraph, in accordance with the provisions of the following items:
一 現金及び日本の金融機関に対する預金及び貯金
(i) cash; deposit and savings with Japanese financial institutions;
二 金融商品取引法第二条第一項各号(定義)に掲げる有価証券(資産の運用を行うことを目的として金融機関と締結した保護預り契約のうち金融庁長官が定めるものに係るものを含む。)
(ii) Securities listed in the items of Article 2, paragraph (1) (Definitions) of the Financial Instruments and Exchange Act (including the Securities pertaining to the safe custody contract concluded with financial institutions for the purpose of investment of assets, which are specified by the Commissioner of the Financial Services Agency);
三 日本に住所又は居所を有する者に対する貸付債権
(iii) loan claims held against persons having domicile or residence in Japan;
四 日本に住所及び居所を有しない者に対する貸付債権であって、元本の償還及び利息の支払を行う場所を日本とし、外国保険会社等の日本における主たる店舖の所在地を管轄する裁判所を管轄裁判所とすることを定めている金銭消費貸借契約に係るもの
(iv) loan claims held against persons not having domicile or residence in Japan, for which the loan contract provides that the place of redemption of principals and payment of interest are to be performed in Japan and that the court having jurisdiction over the location of the principal branch in Japan of the Foreign Insurance Company, etc. is the court of jurisdiction;
五 日本の金融機関が引受けを行った信託財産
(v) trust properties accepted by a Japanese financial institution;
六 日本に住所又は居所を有する者に対する差入保証金
(vi) security deposit deposited with a person having domicile or residence in Japan; and
七 日本に所在する有形固定資産
(vii) fixed tangible assets located in Japan.
(会計帳簿の作成)
(Preparation of Account Books)
第百三十八条の二 法第百九十八条第一項において読み替えて準用する法第五十四条の二第一項の規定により外国相互会社が作成すべき会計帳簿は、書面又は電磁的記録をもって作成しなければならない。
Article 138-2 The accounting books to be prepared by a Foreign Mutual Company pursuant to the provisions of Article 54-2, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Act following the deemed replacement of terms must be prepared by means of written documents or Electronic or Magnetic Records.
(成立の日の貸借対照表)
(Balance Sheet as of Date of Incorporation)
第百三十八条の三 法第百九十八条第一項において準用する法第五十四条の三第一項の規定により作成すべき貸借対照表は、外国相互会社の成立の日における会計帳簿に基づき作成しなければならない。
Article 138-3 The balance sheet to be prepared pursuant to the provisions of Article 54-3, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Act must be prepared based on the accounting books of the Foreign Mutual Company as of the date of incorporation thereof.
(外国保険会社等の資産の運用方法の制限)
(Restriction on Method of Asset Investment of Foreign Insurance Company)
第百三十九条 法第百九十九条において準用する法第九十七条第二項に規定する内閣府令で定める方法は、第四十七条各号に掲げる方法とする。
Article 139 The methods to be specified by Cabinet Office Order, as provided in Article 97, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, are the methods set forth in the items of Article 47.
第百四十条 削除
Article 140 Deleted
(当該同一人と特殊の関係にある者)
(Other Persons Having Special Relationship with the Same Person)
第百四十条の二 法第百九十九条において準用する法第九十七条の二第二項に規定する内閣府令で定める特殊の関係のある者は、第四十八条の二第一項各号に規定する者とする。
Article 140-2 Persons who have a special relationship to be specified by Cabinet Office Order, as provided in Article 97-2, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are the persons provided in the items of Article 48-2, paragraph (1).
(法第百九十九条において準用する法第九十七条の二第二項に規定する資産の運用額の制限)
(Restrictions on the Amount of Asset Investment Provided in Article 97-2, Paragraph (2) of the Insurance Business Act as Applied Mutatis Mutandis Pursuant to Article 199 of the Insurance Business Act)
第百四十条の三 法第百九十九条において準用する法第九十七条の二第二項に規定する外国保険会社等の同一人に対する内閣府令で定める資産の運用の額は、次に掲げる額とする。
Article 140-3 (1) The amount to be specified by Cabinet Office Order as the amount of asset investment in relation to the same person as a Foreign Insurance Company, etc. as provided in Article 97-2, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act is as follows:
一 日本における総資産(特別勘定又は積立勘定を設ける場合においては、当該特別勘定又は積立勘定に属するものとして経理された資産を除く。次項第一号において同じ。)のうち同一人に対する運用に係る次のイからホまでに掲げる資産の額(その他有価証券にあっては、貸借対照表計上額の合計額が帳簿価額の合計額を上回る場合には帳簿価額の合計額とする。次号において同じ。)を合計した額
(i) the amount obtained by adding up the amounts of assets in Japan (in cases where a Special Account or Accumulation Account is established, assets that have been accounted for under the Special Account or Accumulation Account are excluded; the same applies in item (i) of the following paragraph) as listed in (a) to (e) below (if the assets concerned are [Available-for-Sale] Securities, and the total amount recorded in the balance sheet exceeds the total amount of book value, the total amount of book value) pertaining to investment in relation to the same person, out of the net assets:
イ 当該同一人が発行する社債(短期社債を除く。)及び株式(出資を含む。)
(a) corporate bonds (excluding Short-Term Bonds) and shares (including capital contributions) issued by the same person;
ロ 当該同一人に対する貸付金(保険約款の規定による貸付金、コールローンその他金融庁長官が定めるものを除く。)及び貸付有価証券(現金を担保とする貸付有価証券のうち当該担保の額に相当する額を除く。)
(b) loans (excluding loans to be granted under policy conditions, call loans, and other loans specified by the Commissioner of the Financial Services Agency) and loaned Securities (excluding the amount corresponding to the amount of collateral of loaned Securities secured by cash) to the same person;
ハ 当該同一人に対する預金(当座預金及び普通預金を除く。)
(c) deposits (excluding current deposits and ordinary deposits) to the same person;
ニ 当該同一人に対する債務の保証
(d) guarantees of debt in relation to the same person;
ホ 当該同一人に対するデリバティブ取引に係る運用資産として金融庁長官が定める基準に従い算出されるもの
(e) the amount calculated in accordance with the criteria specified by the Commissioner of the Financial Services Agency as assets for investment relating to Derivative Transactions to the same person; and
ヘ 当該同一人に対する法第九十八条第一項第十二号に掲げる業務に係る運用資産(貸借対照表のリース投資資産勘定に計上されるもの(同号イに規定するリース物件を使用させるために必要となる付随費用の額が当該リース投資資産勘定に計上されない場合にあっては、当該付随費用を含む。)に限る。)
(f) the assets for investment for the business set forth in Article 98, paragraph (1), item (xii) of the Act to the same person (limited to those recorded in the lease in investment assets account of the balance sheet (in the case where the amount of ancillary expenses necessary for making available the leased property prescribed in (a) of the same item is not recorded in the lease in investment assets account, including such ancillary expenses));
二 積立勘定を設ける場合においては、当該積立勘定に属するものとして経理された資産(次項第二号において「積立勘定資産」という。)のうち前号イからヘまでに掲げる資産の額を合計した額
(ii) when an Accumulation Account is to be established, the amount obtained by adding up the amounts of assets listed in (a) to (e) of the preceding item, out of the assets accounted for under the Accumulation Account (referred to as the "Assets in Accumulation Account" in item (ii) of the following paragraph).
2 法第百九十九条において準用する法第九十七条の二第二項に規定する内閣府令で定めるところにより計算した額は、次の各号に掲げる資産の運用の額の区分に応じ、当該各号に定める額とする。ただし、金融庁長官の承認を受けた場合は、この限りでない。
(2) The amount calculated in accordance with Cabinet Office Order, as provided in Article 97-2, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act is the amount set forth in the following items, in accordance with the categories of the amounts of asset investment as respectively set forth therein; provided, however, that this does not apply when approved by the Commissioner of the Financial Services Agency:
一 前項第一号に規定する資産の運用の額 次に掲げる資産の運用の額の区分に応じ、それぞれ次に定める額
(i) the amount of asset investment provided in item (i) of the preceding paragraph: the following amounts as respectively specified below in accordance with the following categories of the amounts of asset investment:
イ 同一人自身に対する運用に係るもの 日本における総資産の額(その他有価証券にあっては、貸借対照表計上額の合計額が帳簿価額の合計額を上回る場合には帳簿価額の合計額とする。以下この号において同じ。)に百分の十を乗じて計算した額(前項第一号ロに規定する貸付金、同号ニに規定する債務の保証及び同号ヘに規定する法第九十八条第一項第十二号に掲げる業務に係る運用資産(ロにおいて「貸付金等」という。)にあっては、総資産の額に百分の三を乗じて計算した額)
(a) the amount pertaining to investment to the Same Investment Target: the amount calculated by multiplying the amount of the net assets in Japan (if the assets are available-for-sale securities, and when the sum of their amounts recorded in the balance sheet exceeds the sum of their book values, the sum of their book values; the same applies in this item) by 10 percent (with regard to loans provided in item (i), (b) of the preceding paragraph, guarantee of debts provided in (d) of the same item, and the assets for investment for the business set forth in Article 98, paragraph (1), item (xii) as referred to in (f) of the same item (hereinafter referred to as "Loans, etc." in (b)), the amount calculated by multiplying the amount of the net assets by 3 percent);
ロ 同一人に対する運用に係るもの 日本における総資産の額に百分の十を乗じて計算した額(貸付金等にあっては、総資産の額に百分の三を乗じて計算した額)
(b) the amount pertaining to investment to the same person: the amount calculated by multiplying the amount of the net assets in Japan by 10 percent (with regard to Loans, etc., the amount calculated by multiplying the amount of the net assets by 3 percent);
二 前項第二号に規定する場合における資産の運用の額 次に掲げる資産の運用の額の区分に応じ、それぞれ次に定める額
(ii) the amount of asset investment in cases provided in item (ii) of the preceding paragraph: the following amounts as respectively specified below in accordance with the following categories of the amounts of asset investment:
イ 同一人自身に対する運用に係るもの 積立勘定資産の総額(その他有価証券にあっては、貸借対照表計上額の合計額が帳簿価額の合計額を上回る場合には帳簿価額の合計額とする。以下この号において同じ。)に百分の十を乗じて計算した額(金融庁長官が定める資産にあっては、金融庁長官が定める割合を乗じて計算した額)
(a) the amount pertaining to investment to the Same Investment Target: the amount calculated by multiplying the amount of Assets in Accumulation Account (if the assets are available-for-sale securities, and when the sum of their amounts recorded in the balance sheet exceeds the sum of their book values, the sum of their book values; the same applies in this item) by 10 percent (with regard to assets specified by the Commissioner of the Financial Services Agency, the amount calculated by multiplying by ratios specified thereby); and
ロ 同一人に対する運用に係るもの 積立勘定資産の総額に百分の十を乗じて計算した額(金融庁長官が定める資産にあっては、金融庁長官が定める割合を乗じて計算した額)
(b) the amount pertaining to investment to the same person: the amount calculated by multiplying the amount of Assets in Accumulation Account by 10 percent (with regard to assets specified by the Commissioner of the Financial Services Agency, the amount calculated by multiplying by ratios specified thereby).
3 外国保険会社等は、前項ただし書の承認を受けようとするときは、承認申請書に理由書その他の参考となるべき事項を記載した書類を添付して金融庁長官に提出しなければならない。
(3) When a Foreign Insurance Company, etc. intends to obtain approval set forth in the proviso to the preceding paragraph, it must submit to the Commissioner of the Financial Services Agency a written application for approval, with a written statement of reasons and a document containing any other matters which would serve as reference information attached thereto.
(外国保険会社等が行うことのできる業務の代理又は事務の代行)
(Representing Businesses or Carrying Out Services on Behalf of Others Permitted for Foreign Insurance Company)
第百四十一条 法第百九十九条において準用する法第九十八条第一項第一号に規定する内閣府令で定める業務の代理又は事務の代行は、次に掲げるものとする。
Article 141 The business agency service or business handling service to be specified by Cabinet Office Order, as provided in Article 98, paragraph (1), item (i) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, is as follows:
一 第五十一条第一号に掲げる事務の代行
(i) business handling service for the affairs set forth in Article 51, item (i);
二 他の保険会社(外国保険業者を含む。)、少額短期保険業者又は船主相互保険組合の保険契約の締結の代理、損害査定の代理その他の保険業に係る業務の代理であって、外国保険会社等が行うことが日本における保険契約者等の利便の増進等の観点から合理的であるもの
(ii) agency service for conclusion of insurance contracts, damage assessment or any other business pertaining to Insurance Business on behalf of other Insurance Companies (including Foreign Insurers), Small Amount and Short Term Insurance Company or ship-owners mutual insurance association, which is reasonable to be performed by Foreign Insurance Company, etc. from the standpoint of enhancement of convenience of policyholders in Japan;
三 銀行代理業等
(iii) Bank Agency Business, etc.;
四 他の保険会社(外国保険業者を含む。)その他金融業を行う者の資金の貸付けの代理又は資金の貸付けに係る事務の代行
(iv) agency service for monetary loan to other Insurance Companies (including Foreign Insurers) or any other parties engaged in financial business; business handling service related to such loan;
五 現金自動支払機又は現金自動預入払出兼用機による銀行等の預金又は資金の貸付けの業務に係る金銭の受入れ又は払出しに関する事務の代行(第三号に該当するものを除く。)
(v) handling services concerning the deposit or revocation of money pertaining to the business of the deposit or loan of funds to be conducted by a Bank, etc. through cash dispensers or automated teller machines (excluding services falling under item (iii));
六 金融商品取引業者等の投資顧問契約若しくは投資一任契約の締結の代理又はこれらの契約に係る事務の代行
(vi) acting as an agent for the conclusion of Investment Advisory Contracts or performing the handling services concerning these contracts on behalf of a Financial Instruments Business Operator, etc.; and
七 信託会社等、外国信託会社若しくは保険金信託業務を行う生命保険会社等の次に掲げる業務の代理又はこれらの業務に係る事務の代行(法第百九十九条において準用する法第九十九条第一項に規定する業務に該当するものを除く。)
(vii) acting as an agent for the following businesses, or carrying out services pertaining to these businesses on behalf of a trust company, foreign trust company, or Life Insurance Company, etc. Carrying Out Insurance Proceeds Trust Business (excluding businesses falling under those prescribed in Article 99, paragraph (1) of the Act):
イ 信託契約の締結
(a) the conclusion of trust contracts;
ロ 金融機関の信託業務の兼営等に関する法律第一条第一項各号(兼営の認可)に掲げる業務を受託する契約の締結
(b) the conclusion of contracts to accept the entrustment of businesses listed in the items of Article 1, paragraph (1) (Authorization for Engagement in Trust Business by Financial Institutions).
(業務の代理又は事務の代行の認可の申請等)
(Application for Approval for Representing Businesses or Carrying Out Services on Behalf of Others)
第百四十一条の二 外国保険会社等は、法第百九十九条において準用する法第九十八条第二項の規定による認可を受けようとするときは、認可申請書に次に掲げる書類を添付して金融庁長官に提出しなければならない。
Article 141-2 (1) When a Foreign Insurance Company, etc. intends to obtain approval set forth in Article 98, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, it must submit to the Commissioner of the Financial Services Agency a written application for approval, with the following documents attached thereto:
一 理由書
(i) a written statement of reasons;
二 業務代理等に係る業務又は事務の内容を記載した書面
(ii) a document stating the details of the business or the services for which the Insurance Company acts as an agent or carrying out affairs; and
三 その他参考となるべき事項を記載した書面
(iii) a document containing any other matters which would serve as reference information.
2 金融庁長官は、前項の規定による認可の申請があったときは、次に掲げる基準に適合するかどうかを審査するものとする。
(2) When an application for the approval under the preceding paragraph has been made, the Commissioner of the Financial Services Agency is to examine whether the application conforms the following standards:
一 業務代理等に関する十分な知識及び経験を有する役員又は従業員の確保の状況、当該業務代理等の運営に係る体制等に照らし、当該認可の申請をした外国保険会社等が当該業務代理等を的確、公正かつ効率的に遂行することができると認められること。
(i) in light of the status of securing officers or employees having sufficient knowledge and experience concerning the Agency Business, etc., as well as the system for operating the Agency Business, etc., that it is deemed that the Foreign Insurance Company, etc. that has made the application for the approval can perform the Agency Business, etc. properly, fairly, and effectively;
二 他の保険会社(外国保険業者を含む。以下この条において同じ。)の業務代理等を行う場合には、当該業務代理等が保険会社相互の公正かつ自由な競争を阻害するおそれのないものであること。
(ii) when the Insurance Company conducts the Agency Business, etc. on behalf of other Insurance Companies (including Foreign Insurers; hereinafter the same applies in this Article), that the Agency Business, etc. poses no risk of impeding fair and free competitions among Insurance Companies; and
三 他の保険会社、少額短期保険業者又は船主相互保険組合の業務代理等を行う場合には、当該他の保険会社、少額短期保険業者又は船主相互保険組合の業務の的確、公正かつ効率的な遂行に支障を及ぼすおそれのないものであること。
(iii) when the Insurance Company conducts the Agency Business, etc. on behalf of other Insurance Companies, Small Amount and Short Term Insurance Company, or ship-owners mutual insurance associations, that the Agency Business, etc. poses no risk of impeding proper, fair and effective performance of the businesses of those other Insurance Companies, Small Amount and Short Term Insurance Company, or ship-owners mutual insurance associations.
(外国保険会社等と密接な関係を有する者)
(Person Closely Related to Foreign Insurance Company)
第百四十一条の三 法第百九十九条において準用する法第九十八条第二項ただし書に規定する内閣府令で定める密接な関係を有する者は、次に掲げる者とする。
Article 141-3 The person to be specified by Cabinet Office Order as being closely related to a Foreign Insurance Company, etc., as referred to in the proviso to Article 98, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, is the following persons:
一 当該外国保険会社等の子法人等(当該外国保険会社等の子会社を除く。)
(i) a Subsidiary Corporation, etc. of the Foreign Insurance Company, etc. (excluding a Subsidiary Company, etc. of the Foreign Insurance Company, etc.);
二 当該外国保険会社等を子法人等とする親法人等
(ii) the Parent Corporation, etc. which has the Foreign Insurance Company, etc. as its Subsidiary Corporation, etc.; and
三 前号に掲げる者の子法人等(当該外国保険会社等、当該外国保険会社等の子会社及び前二号に掲げる者を除く。)
(iii) a Subsidiary Corporation, etc. of the person set forth in the preceding item (excluding the Foreign Insurance Company, etc., a Subsidiary Company of the Foreign Insurance Company, etc. and the persons set forth in the preceding two items).
(金銭債権の証書の範囲)
(Scope of Certificates for Monetary Claims)
第百四十二条 法第百九十九条において準用する法第九十八条第一項第四号に規定する内閣府令で定める証書は、第五十二条各号に掲げる証書とする。
Article 142 The certificates to be specified by Cabinet Office Order, as provided in Article 98, paragraph (1), item (iv) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are the certificates specified in the items of Article 52.
(特定社債に準ずる有価証券)
(Securities Equivalent to Specified Company Bonds)
第百四十二条の二 法第百九十九条において準用する法第九十八条第一項第四号の二に規定する有価証券として内閣府令で定めるものは、第五十二条の二に規定するものとする。
Article 142-2 The securities to be specified by Cabinet Office Order, as provided in Article 98, paragraph (1), item (iv)-2 of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are the certificates provided in the items of Article 52-2.
(デリバティブ取引)
(Derivative Transactions)
第百四十二条の二の二 法第百九十九条において準用する法第九十八条第一項第六号及び第七号に規定する内閣府令で定めるものは、第五十二条の二の二に規定するものとする。
Article 142-2-2 The transactions to be specified by Cabinet Office Order, as provided in Article 98, paragraph (1), items (vi) or (vii) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are the transactions provided in the items of Article 52-2-2.
(金融等デリバティブ取引)
(Financial Derivative Transactions)
第百四十二条の三 法第百九十九条において準用する法第九十八条第一項第八号に規定する類似する取引であって内閣府令で定めるものは、第五十二条の三第一項各号に掲げるものとする。
Article 142-3 (1) The equivalent transactions to be specified by Cabinet Office Order, as provided in Article 98, paragraph (1), item (viii) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are the transactions specified in the items of Article 52-3, paragraph (1).
2 法第百九十九条において準用する法第九十八条第一項第八号に規定する外国保険会社等の経営の健全性を損なうおそれがないと認められる取引として内閣府令で定めるものは、第五十二条の三第一項各号に掲げるものとする。
(2) The transactions which are found unlikely to damage the soundness of management of a Foreign Insurance Company, etc., to be specified by Cabinet Office Order, as provided in Article 98, paragraph (1), item (viii) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are those set forth in the items of Article 52-3, paragraph (1).
3 法第百九十九条において準用する法第九十八条第一項第九号に規定する内閣府令で定めるものは、第五十二条の三第三項に規定するものとする。
(3) The transactions to be specified by Cabinet Office Order, as provided in Article 98, paragraph (1), item (ix) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are the transactions provided in the items of Article 52-3, paragraph (3).
(リース契約の要件)
(Requirements for Lease Contract)
第百四十二条の三の二 法第百九十九条において準用する法第九十八条第一項第十二号イに規定する内閣府令で定めるものは、第五十二条の三の二第一項に規定するものとする。
Article 142-3-2 (1) The contract to be specified by Cabinet Office Order, as referred to in Article 98, paragraph (1), item (xii), (a) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, is the contract prescribed in Article 52-3-2, paragraph (1).
2 法第百九十九条において準用する法第九十八条第一項第十二号ロに規定する内閣府令で定める費用は、第五十二条の三の二第二項に規定するものとする。
(2) The expenses to be specified by Cabinet Office Order, as referred to in Article 98, paragraph (1), item (xii), (b) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, are the expenses prescribed in Article 52-3-2, paragraph (2).
(証券業務に付随する業務)
(Business Incidental to Securities-Related Business)
第百四十二条の四 法第百九十九条において準用する法第九十九条第一項に規定する内閣府令で定めるものは、第五十二条の四に規定するものとする。
Article 142-4 The transactions to be specified by Cabinet Office Order, as provided in Article 99, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are the transactions provided in the items of Article 52-4.
(算定割当量の取得等)
(Acquisition of Carbon Dioxide Equivalent Quotas)
第百四十二条の五 法第百九十九条において準用する法第九十九条第二項第四号に規定する内閣府令で定めるものは、第五十二条の四の二に規定するものとする。
Article 142-5 The transactions to be specified by Cabinet Office Order, as provided in Article 99, paragraph (2), item (iv) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are the transactions provided in the items of Article 52-4-2.
(業務報告書等)
(Business Report)
第百四十三条 法第百九十九条において準用する法第百十条第一項に規定する中間業務報告書(以下この条において「中間業務報告書」という。)は、日本における事業年度開始の日から当該事業年度の九月三十日までの間の日本における業務及び財産の状況について、日本における保険業の中間事業報告書、日本における保険業の中間貸借対照表、日本における保険業の中間損益計算書、日本における保険業の中間キャッシュ・フロー計算書及び保険金等の支払能力の充実の状況に関する書面に分けて、別紙様式第十一号(特定取引勘定届出外国保険会社等にあっては、別紙様式第十一号の二)により作成し、当該期間終了後三月以内に提出しなければならない。
Article 143 (1) An interim business report as provided in Article 110, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act (hereinafter referred to as "Interim Business Report" in this Article) must reflect the status of business and properties for the period between the day of commencement of the business year in Japan and September 30 of the relevant business year, and must be submitted within three months from the end of the relevant period, in accordance with the Appended Form No. 11 (or the Appended Form No. 11-2, in the case of a Foreign Insurance Company, etc. with Special Transaction Account), and categorized by interim business report, interim balance sheet, interim profit and loss statement, interim cash flow statement, interim statement of changes in shareholders' equity and a document disclosing the status of solvency margin for Insurance Proceeds, etc.
2 法第百九十九条において準用する法第百十条第一項に規定する業務報告書(以下この節において「業務報告書」という。)は、日本における保険業の事業報告書、附属明細書、日本における保険業の貸借対照表、日本における保険業の損益計算書、日本における保険業のキャッシュ・フロー計算書及び保険金等の支払能力の充実の状況に関する書面に分けて、別紙様式第十二号(特定取引勘定届出外国保険会社等にあっては、別紙様式第十二号の二)により作成し、日本における事業年度終了後三月以内に提出しなければならない。
(2) A business report as provided in Article 110, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act must be submitted within three months from the end of the business year in Japan, in accordance with the Appended Form No. 12 (or the Appended Form No. 12-2, in the case of a Foreign Insurance Company, etc. with Special Transaction Account), and categorized by business report, supplementary schedule, a document concerning the matters related to the shareholders meeting, balance sheet, profit and loss statement, cash flow statement, interim statement of changes in shareholders' equity, a document disclosing the status of solvency margin for Insurance Proceeds, etc. in Japan.
3 第五十九条第六項及び第七項の規定は、外国保険会社等が中間業務報告書又は業務報告書の提出を延期する場合について準用する。この場合において、同条第六項中「第一項、第二項、第四項又は第五項」とあるのは、「第百四十三条第一項又は第二項」と読み替えるものとする。
(3) The provisions of Article 59, paragraphs (6) and (7) apply mutatis mutandis to the case where a Foreign Insurance Company, etc. postpones the submission of its Interim Business Report or business report. In this case, the term "paragraph (1), (2), (4) or (5)" in paragraph (6) of the same Article is deemed to be replaced with "Article 143, paragraph (1) or (2)".
(業務及び財産の状況に関する説明書類の縦覧等)
(Public Inspection of Explanatory Documents Disclosing Status of Business and Properties)
第百四十三条の二 法第百九十九条において準用する法第百十一条第一項に規定する内閣府令で定めるものは、次に掲げる事項(日本語で記載されたものに限る。)とする。
Article 143-2 (1) The matters to be specified by Cabinet Office Order, as provided in Article 111, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act are as follows (limited to those written in Japanese):
一 外国保険会社等の概況に関する次に掲げる事項
(i) the following matters related to the overview of Foreign Insurance Company, etc.:
イ 日本における代表者の氏名及び役職名
(a) the name and job title of the Representative Person in Japan;
ロ 外国保険会社等の株式又は持分につき、保有の多い順に十以上の株式又は持分の保有者に関する次に掲げる事項
(b) the following matters related to ten or more shareholders or equity holders of the Foreign Insurance Company, etc., in accordance with the descending order of the number of the shares or equity held:
(1) 氏名(株式等の保有者が法人その他の団体である場合には、その名称)
1. name (if the holder of the shares, etc. is a corporation or any other organization, the name or such organization);
(2) 株式又は持分の各保有者が有する株式又は持分の数又は額
2. the number or amount of share or equity held by each shareholder or equity holder;
(3) 発行済株式の総数又は出資の総額に占める株式又は持分の各保有者が有する株式又は持分の割合
3. the ratio of the number of shares or equity held by each shareholder or equity holder to the total number of the shares issued or the total amount of equity contribution;
二 外国保険会社等の日本における直近の事業年度における事業の概況
(ii) the overview of the business in Japan of the Foreign Insurance Company, etc. for the Most Recent Business Year;
三 外国保険会社等の日本における直近の二事業年度の貸借対照表、損益計算書及びキャッシュ・フロー計算書
(iii) the balance sheet, profit and loss statement and cash flow statement for the business in Japan of the Foreign Insurance Company, etc. for the latest two business years; and
四 前三号に定めるもののほか、第五十九条の二第一項第二号から第六号までに規定する事項に準じた事項
(iv) beyond the matters specified in the preceding three items, the matters equivalent to those provided in Article 59-2, paragraph (1), items (ii) to (vi).
2 外国保険会社等は、前項に規定する事項を記載した説明書類に加え、当該外国保険会社等又は当該外国保険会社等を子会社とする持株会社であって外国の法令に準拠して設立された会社(次項において「外国保険会社持株会社」という。)の業務及び財産の状況に関する事項を記載した書類(日本語以外で記載されたものを含む。)を当該外国保険会社等の日本における支店等(法第百八十五条第一項に規定する支店等をいう。以下この条において同じ。)に備え置き、公衆の縦覧に供しなければならない。
(2) A Foreign Insurance Company, etc. must, in addition to the explanatory documents disclosing the matters provided in the preceding paragraph, keep at its Branch, etc. (meaning the Branch, etc. as provided in Article 185, paragraph (1) of the Act; hereinafter the same applies in this Article) in Japan and make available for public inspection the documents (including the documents written in non-Japanese language) disclosing the matters related to business and properties of such Foreign Insurance Company, etc., or a holding company which has such Foreign Insurance Company, etc. as its Subsidiary Company and which is incorporated under the laws and regulations of a foreign state (referred to as "Foreign Insurance Holding Company" in the following paragraph).
3 前項に規定する書類が日本語以外で記載されたものである場合には、外国保険会社等は、当該書類に加え、当該外国保険会社等又は外国保険会社持株会社に係る事業の概況並びに貸借対照表及び損益計算書について日本語で記載された書類を作成し、当該外国保険会社等の日本における支店等に備え置き、公衆の縦覧に供しなければならない。
(3) If the documents provided in the preceding paragraph is written in a Non-Japanese language, a Foreign Insurance Company, etc. must, in addition to such documents, prepare the Japanese version of the overview of the Foreign Insurance Company, etc. or the Foreign Insurance Holding Company as well as the balance sheet and profit and loss statement, and keep them at the Branch, etc. in Japan of the Foreign Insurance Company, etc. and make them available for public inspection.
4 法第百九十九条において準用する法第百十一条第一項及び第四項に規定する内閣府令で定める場所は、外国保険会社等の日本における支店等(外国保険会社等の日本における支店を除く。)とする。
(4) The place to be specified by Cabinet Office Order, provided in Article 111, paragraphs (1) and (4) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, is Branch, etc. in Japan of the Foreign Insurance Company, etc. (excluding Branch in Japan of the Foreign Insurance Company, etc.)
5 法第百九十九条において準用する法第百十一条第四項に規定する内閣府令で定める措置は、電磁的記録に記録された事項を紙面又は映像面に表示する方法とする。
(5) The measures to be specified by Cabinet Office Order, as provided in Article 111, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, are the method whereby the information recorded in the Electronic or Magnetic Records are displayed on paper or on screen.
第百四十三条の三 法第百九十九条において準用する法第百十一条第一項の規定により作成した説明書類(前条第二項及び第三項に規定する書類を含む。以下この項及び次項において「説明書類等」という。)は、当該外国保険会社等の日本における事業年度経過後六月以内にその縦覧を開始し、説明書類等ごとに、当該日本における事業年度の翌事業年度に係るそれぞれの説明書類等の縦覧を開始するまでの間、公衆の縦覧に供しなければならない。
Article 143-3 (1) The explanatory documents prepared pursuant to the provisions of Article 111, paragraphs (1) and (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act (including the documents provided in paragraphs (2) and (3) of the preceding Article; hereinafter referred to in "Explanatory Documents, etc." in this paragraph and the following paragraph) must be made available for public inspection within six months from the end of the business year of the Foreign Insurance Company, etc., and must be kept accessible for the period before the commencement of public inspection of each of the explanatory documents pertaining to the business year immediately after the relevant business year.
2 外国保険会社等は、やむを得ない理由により前項に規定する期間までに説明書類等の縦覧を開始することができない場合には、あらかじめ金融庁長官の承認を受けて、当該縦覧の開始を延期することができる。
(2) when, due to any inevitable grounds, a Foreign Insurance Company, etc. is unable to make available for public inspection the explanatory documents by the period provided in the preceding paragraph, it may, with an approval from the Commissioner of the Financial Services Agency in advance, postpone the submission.
3 外国保険会社等は、前項の規定による承認を受けようとするときは、承認申請書に理由書を添付して金融庁長官に提出しなければならない。
(3) When a Foreign Insurance Company, etc. intends to obtain the approval under the preceding paragraph, it must submit to the Commissioner of the Financial Services Agency a written application for approval, with a written statement of reasons.
4 金融庁長官は、前項の規定による承認の申請があったときは、当該申請をした外国保険会社等が第一項の規定による縦覧の開始を延期することについてやむを得ない理由があるかどうかを審査するものとする。
(4) When the application for approval under the preceding paragraph has been filed, the Commissioner of the Financial Services Agency is to examine whether the Foreign Insurance Company, etc. which has filed the application has any inevitable reason for postponing the public inspection under paragraph (1).
(市場価格のある株式の評価益計上に関する認可の申請等)
(Application for Authorization of Recording of Gain on Assessment of Shares with Market Price)
第百四十四条 外国保険会社等は、法第百九十九条において準用する法第百十二条第一項の規定による認可を受けようとするときは、業務報告書の提出期限の三週間前までに、認可申請書に次に掲げる書類を添付して金融庁長官に提出しなければならない。
Article 144 (1) When a Foreign Insurance Company, etc. intends to obtain an authorization under Article 112, paragraph (1) of the Act, it must submit to the Commissioner of the Financial Services Agency the written application for authorization as well as the following documents:
一 評価換えをしようとする株式の銘柄、数量、取得価額、時価及び評価価額を記載した書面
(i) the issues, quantities, acquisition value, market price and assessment value of the shares to be revaluated;
二 評価換えによって計上する利益の金額を記載した書面
(ii) the document specifying the amount of profit to be recorded upon the revaluation;
三 次条に規定する準備金であって、評価換えによって計上する利益を積み立てるものの名称及び積み立てる金額を記載した書面
(iii) a document specifying the reserves provided in the following Article, for which the profit recorded upon the revaluation is to be reserved, as well as the amount to be reserved; and
四 その他参考となるべき事項を記載した書類
(iv) a document containing any other matters which would serve as reference information.
2 金融庁長官は、前項の規定による認可の申請があったときは、当該認可の申請をした外国保険会社等(以下この項において「申請外国保険会社等」という。)の日本における業務又は財産の状況等に照らし、申請外国保険会社等が、市場価格のある株式の評価換えにより計上した利益によって、次条各号に掲げる準備金を積み立てることが、日本における保険契約者等の利益の確保又は増進に資するものであるかどうかを審査するものとする。
(2) When the application for authorization under the preceding paragraph is filed, the Commissioner of the Financial Services Agency is to examine whether the reserve by the Foreign Insurance Company, etc. which has filed an application for the authorization (hereinafter referred to as the "Applicant Foreign Insurance Company, etc." in this paragraph) of the amount specified in the items of the following Article based upon the profits recorded by revaluation of shares with market price would facilitate assurance and improvement of profit of Policyholders, etc.
(市場価格のある株式の評価益の積立て)
(Reserve of Gain on Valuation of Shares with Market Price)
第百四十五条 法第百九十九条において準用する法第百十二条第二項に規定する内閣府令で定める準備金は、次に掲げるものとする。
Article 145 The reserves to be specified by Cabinet Office Order, as provided in Article 112, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, are as follows:
一 外国生命保険会社等にあっては、責任準備金又は次条の契約者配当準備金
(i) in the case of a Foreign Life Insurance Company, etc., the policy reserve, or policy dividend reserve as set forth in the following Article; and
二 外国損害保険会社等にあっては、責任準備金
(ii) in the case of a Foreign Non-Life Insurance Company, etc., the policy reserve.
(契約者配当準備金)
(Policy Dividend Reserve)
第百四十六条 外国保険会社等が契約者配当に充てるため積み立てる準備金は、契約者配当準備金とする。
Article 146 (1) The reserve to be set aside by a Foreign Insurance Company, etc. for the purpose of allocation to the policy dividend is the policy dividend reserve.
2 外国生命保険会社等は、前項の契約者配当準備金に、次に掲げるものの合計額を超えて繰り入れてはならない。
(2) A Foreign Life Insurance Company, etc. may not transfer to the policy dividend reserve under the preceding paragraph the amount in excess of the total of the following amount:
一 積立配当(契約者に分配された配当で利息を付して積み立てているものをいう。)の額
(i) the amount of Reserved Dividend (meaning the dividend distributed to policyholders, which are reserved with interests);
二 未払配当(契約者に分配された配当で支払われていないもののうち、前号の規定する積立配当以外のものをいう。)の額(決算期においては、翌期に分配する予定の配当の額を含む。)
(ii) the amount of Unpaid Dividend (meaning the unpaid dividends distributed to policyholders, which exclude the Reserved Dividend as provided in the preceding item) (in the case of the account closing period, including the amounts scheduled to be distributed in the subsequent business year);
三 全件消滅時配当(保険契約のすべてが消滅したと仮定して計算した当該保険契約の消滅時に支払う配当をいう。)の額
(iii) the amount of Dividend Payable on Expiry (meaning the dividend payable at the time of expiry of the insurance contract, calculated based on the presumption that all insurance contracts have expired); and
四 その他前三号に掲げるものに準ずるものとして法第四条第二項第四号に掲げる書類において定める方法により計算した額
(iv) any other amount calculated in accordance with the formula designated in the document set forth in Article 4, paragraph (2), item (iv) of the Act as the amount equivalent to those set forth in the preceding three items.
(価格変動準備金対象資産)
(Assets Covered by Price Fluctuation Reserve)
第百四十七条 法第百九十九条において準用する法第百十五条第一項に規定する内閣府令で定める資産は、第六十五条各号に掲げる資産とする。ただし、特別勘定に属する財産及び法第百九十九条において準用する法第九十九条第一項に掲げる業務に係る資産は含まないものとする。
Article 147 The assets to be specified by Cabinet Office Order, as provided in Article 115, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, are as follows; provided, however, that the assets belonging to the special account, assets pertaining to the business set forth in Article 99, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act and properties belonging to the special transaction account are not to be included.
(価格変動準備金の不積立て等に関する認可の申請等)
(Application for Authorization of Exemption from Reserving Price Fluctuation Reserve)
第百四十八条 外国保険会社等は、法第百九十九条において準用する法第百十五条第一項ただし書又は同条第二項のただし書の規定による認可を受けようとするときは、業務報告書の提出期限の三週間前までに、認可申請書に日本における保険業の貸借対照表、日本における保険業の損益計算書及びその附属明細書又はこれに準ずる書類を添付して金融庁長官に提出しなければならない。
Article 148 (1) When a Foreign Insurance Company, etc. intends to obtain an authorization under the proviso to Article 115, paragraph (1) or the proviso to paragraph (2) of the same Article as applied mutatis mutandis pursuant to Article 199 of the Act, it must submit to the Commissioner of the Financial Services Agency a written application for authorization, attaching thereto a balance sheet and profit and loss statement for the Insurance Business in Japan and its supplementary schedules or documents equivalent thereto.
2 金融庁長官は、前項の規定による認可の申請があったときは、当該認可の申請をした外国保険会社等の日本における業務又は財産の状況等に照らしてやむを得ないと認められる理由があるかどうかを審査するものとする。
(2) When the application under the preceding paragraph is filed, the Commissioner of the Financial Services Agency is to examine whether there exist any inevitable grounds, in light of status of business or properties of the Foreign Insurance Company, etc. which has filed the application for authorization.
(標準責任準備金の対象契約)
(Contracts Covered by Regular Policy Reserve)
第百四十九条 法第百九十九条において準用する法第百十六条第二項に規定する内閣府令で定める保険契約は、日本における保険契約であって、外国生命保険会社等が法の施行の日以降に締結するもののうち、次の各号の一に該当しないものとする。
Article 149 (1) The insurance contract to be specified by Cabinet Office Order, as provided in Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, is one of the insurance contracts in Japan concluded by a Foreign Insurance Company, etc. on or after the enforcement of the Act, which does not fall under any of the contracts specified in the following items:
一 日本における保険契約であって責任準備金が特別勘定に属する財産の価格により変動するもの
(i) insurance contract in Japan wherein the policy reserve fluctuates depending on the value of the properties belonging to the special account;
二 日本における保険契約であって次条第一項第一号の保険料積立金を積み立てないもの
(ii) insurance contracts in Japan under which the insurance premiums reserve under item (i), paragraph (1) of the following Article are not be set aside;
三 日本における保険契約であって保険約款において外国保険会社等が責任準備金及び保険料の計算の基礎となる係数を変更できる旨を約してあるもの
(iii) insurance contract in Japan which provides that the Insurance Company may amend the coefficients serving the basis of calculation of the policy reserve and insurance premiums in accordance with the policy conditions;
四 前三号に定めるもののほか、日本における保険契約であって、法第百九十九条において準用する法第百十六条第二項に規定する責任準備金の計算の基礎となるべき係数の水準について必要な定めをすることが適当でないものとして金融庁長官が定めるもの
(iv) beyond those specified in the preceding three items, insurance contracts in Japan to be designated by the Commissioner of the Financial Services Agency as the insurance contract not suitable for adding necessary provisions as to the criteria for the coefficients serving the basis of calculation of the policy reserve as provided in Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act.
2 前項の規定にかかわらず、日本における保険契約であって、外国保険会社等が金融庁長官が定める日以降に締結するもの(当該外国保険会社等が外国損害保険会社等の場合にあっては、金融庁長官が定める日以降に保険期間が開始するもの。次項において同じ。)については、法第百九十九条において準用する法第百十六条第二項に規定する内閣府令で定める保険契約は、次の各号の一に該当しないものとする。
(2) Notwithstanding the preceding paragraph, among the insurance contracts in Japan concluded by a Foreign Insurance Company, etc. on or after the day to be specified by the Commissioner of the Financial Services Agency (or insurance contracts whose insurance period starts on or after the day to be specified by Cabinet Office Order, if the Insurance Company is a Foreign Non-Life Insurance Company, etc.; the same applies in the following paragraph), the insurance contracts to be specified by Cabinet Office Order, as provided in Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, are deemed not to fall under any of the following items:
一 日本における保険契約であって責任準備金が特別勘定に属する財産の価額により変動するもの
(i) insurance contract in Japan wherein the policy reserve fluctuates depending on the value of the properties belonging to the special account;
二 日本における保険契約であって、次条第一項第一号の保険料積立金及び同項第二号の二又は第百五十一条第一項第三号の払戻積立金を積み立てないもの並びに同項第一号イの保険料積立金を計算しないもの
(ii) insurance contracts in Japan under which the Insurance Premium Reserve under item (i), paragraph (1) of the following Article, or refund reserve under Article 70, paragraph (1), item (iii) are not be set aside; or insurance contracts under which the Insurance Premium Reserve under item (i), (a) of the same paragraph are not to be calculated;
三 日本における保険契約であって、保険約款において外国保険会社等が責任準備金及び保険料の計算の基礎となるべき予定利率を変更できる旨を約してあるもの(保険約款において、当該保険契約の締結時の法第百九十九条において準用する法第百十六条第二項の規定に基づき金融庁長官が定めた責任準備金の計算の基礎となるべき予定利率を超える利率を最低保証しているものを除く。)
(iii) insurance contract in Japan which provides that the Insurance Company may amend the coefficients serving the basis of calculation of the policy reserve and insurance premiums in accordance with the policy conditions (excluding the insurance contracts under which the policy conditions guarantees the minimum interest rate exceeding the scheduled interest rate serving the basis of calculation of the policy reserve at the time of conclusion of the insurance, as determined by the Commissioner of the Financial Services Agency pursuant to the provisions of Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act); and
四 前三号に定めるもののほか、日本における保険契約であって、法第百九十九条において準用する法第百十六条第二項に規定する責任準備金の計算の基礎となるべき係数の水準について必要な定めをすることが適当でない保険契約として金融庁長官が定めるもの
(iv) beyond the contracts specified in the preceding three items, any contract in Japan to be designated by the Commissioner of the Financial Services Agency as the insurance contract not suitable for adding necessary provisions as to the criteria for the coefficients serving the basis of calculation of the policy reserve as provided in Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act.
3 前二項の規定にかかわらず、日本における保険契約であって、外国保険会社等が金融庁長官が定める日以降に締結するものについては、法第百九十九条において準用する法第百十六条第二項に規定する内閣府令で定める保険契約は、次の各号の一に該当しないものとする。
(3) Notwithstanding the preceding two paragraphs, among the insurance contracts in Japan concluded by a Foreign Insurance Company, etc. on or after the day to be specified by the Commissioner of the Financial Services Agency, the insurance contracts to be specified by Cabinet Office Order, as provided in Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act, are deemed not to fall under any of the following items:
一 日本における保険契約であって、責任準備金が特別勘定に属する財産の価額により変動するものであり、かつ、保険金等の額を最低保証していないもの
(i) insurance contract in Japan wherein the policy reserve fluctuates depending on the value of the properties belonging to the special account, and which does not provide for minimum guarantee of the amount of Insurance Proceeds, etc.;
二 日本における保険契約であって、次条第一項第一号の保険料積立金及び同項第二号の二又は第百五十一条第一項第三号の払戻積立金を積み立てないもの並びに同項第一号イの保険料積立金を計算しないもの
(ii) insurance contracts under which the Insurance Premium Reserve under item (i), paragraph (1) of the following Article, or refund reserve under Article 150, paragraph (1), item (ii) or Article 151, paragraph (1), item (iii) are not be set aside; or insurance contracts under which the Insurance Premium Reserve under item (i), (a) of the same paragraph are not to be calculated;
三 日本における保険契約であって、保険約款において外国保険会社等が責任準備金及び保険料の計算の基礎となる予定利率を変更できる旨を約してあるもの(保険約款において、当該保険契約の締結時の法第百九十九条において準用する法第百十六条第二項の規定に基づき金融庁長官が定めた責任準備金の計算の基礎となるべき予定利率を超える利率を最低保証しているものを除く。)
(iii) insurance contract which provides that the Foreign Insurance Company, etc. may amend the coefficients serving the basis of calculation of the policy reserve and insurance premiums in accordance with the policy conditions (excluding the insurance contracts under which the policy conditions guarantees the minimum interest rate exceeding the scheduled interest rate serving the basis of calculation of the policy reserve at the time of conclusion of the insurance, as determined by the Commissioner of the Financial Services Agency pursuant to the provisions of Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act); and
四 前三号に定めるもののほか、日本における保険契約であって、法第百九十九条において準用する法第百十六条第二項に規定する責任準備金の計算の基礎となるべき係数の水準について必要な定めをすることが適当でない保険契約として金融庁長官が定めるもの
(iv) beyond the contracts specified in the preceding three items, contracts to be designated by the Commissioner of the Financial Services Agency as the insurance contract not suitable for adding necessary provisions as to the criteria for the coefficients serving the basis of calculation of the policy reserve as provided in Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act.
(外国生命保険会社等の責任準備金)
(Policy Reserve of Foreign Life Insurance Company)
第百五十条 外国生命保険会社等は、日本における事業年度に係る毎決算期において、次の各号に掲げる区分に応じ、当該決算期以前に収入した保険料を基礎として、当該各号に掲げる金額を法第百八十七条第三項第四号に掲げる書類に記載された方法に従って計算し、責任準備金として積み立てなければならない。
Article 150 (1) A Foreign Life Insurance Company, etc. must, for each accounting period and for each of the categories respectively set forth in the following items, calculate and set aside as the policy reserve the amounts respectively set forth therein, based on the insurance premiums received before the relevant accounting period and in accordance with the formula specified in the documents set forth in Article 187, paragraph (3), item (iv) of the Act:
一 保険料積立金 日本における保険契約に基づく将来の債務の履行に備えるため、保険数理に基づき計算した金額(第二号の二の払戻積立金として積み立てる金額を除く。)
(i) Insurance Premium Reserve: amount calculated in accordance with actuarial methodology, with an objective of preparation for performance of future obligations under insurance contracts in Japan (excluding the amount to be set aside as the refund reserve as referred to in item (ii)-2);
二 未経過保険料 未経過期間(日本における保険契約に定めた保険期間のうち、日本における事業年度に係る決算期において、まだ経過していない期間をいう。次条において同じ。)に対応する責任に相当する額として計算した金額(次号の払戻積立金として積み立てる金額を除く。)
(ii) Outstanding Insurance Premiums: the amount calculated as the amount equivalent to the liability corresponding to the Unexpired Period (meaning the insurance period specified under an insurance contract which have not passed as of the time of the account closing period; the same applies in the following Article) (excluding the amount to be set aside as the refund reserve as referred to in the following item);
二の二 払戻積立金 日本における保険契約であって、保険料又は保険料として収受する金銭を運用することによって得られる収益の全部又は一部の金額の払戻しを約した保険契約における当該払戻しに充てる金額
(ii)-2 refund reserve: the amount to be appropriated to the refund, when the insurance contract in Japan provides that all or part of the amount of proceeds from investment of insurance premiums or money received as insurance premiums will be refunded; and
三 危険準備金 日本における保険契約に基づく将来の債務を確実に履行するため、将来発生が見込まれる危険に備えて計算した金額
(iii) Contingency Reserve: the amount calculated for covering risks which may accrue in the future, so as to secure performance of the future obligations under the insurance contracts.
2 日本における事業年度に係る決算期以前に保険料が収入されなかった決算期において有効に成立している日本における保険契約のうち、当該決算期から当該保険契約が効力を失う日までの間に保険料の収入が見込めないものについては、当該決算期から当該保険契約が効力を失う日までの間における死亡保険金等(死亡又は法第三条第四項第二号イからホまでに掲げる事由に関し支払う保険金をいう。)の支払のために必要なものとして計算した金額は、前項第二号の未経過保険料として積み立てるものとする。
(2) With regard to the insurance contracts in effect in Japan at the time of the account closing period for which the insurance premiums were not paid before the account closing period, and for which the payment of insurance premiums cannot be expected between the account closing period and the day when the insurance contracts ceases to be effective, the amount calculated as the amount necessary for payment of the Death Insurance Proceeds, etc. (meaning the insurance proceeds payable upon the death or the occurrence of any of the events set forth in Article 3, paragraph (4), item (ii), (a) to (e) of the Act) for the period between the account closing period and the day when the insurance contracts ceases to be in effect is to be set aside as the Outstanding Insurance Premiums under item (ii) of the preceding paragraph.
3 日本における事業年度に係る決算期までに収入されなかった保険料は、日本における保険業の貸借対照表の資産の部に計上してはならない。
(3) Insurance premiums not paid until the account closing period pertaining to the business year in Japan may not be recorded in the asset section of the balance sheet.
4 第一項第一号の保険料積立金(以下この項及び次項において単に「保険料積立金」という。)及び第一項第二号の二の払戻積立金(以下この項及び次項において単に「払戻積立金」という。)は、次の各号に定めるところにより積み立てることとする。
(4) Insurance Premium Reserve under paragraph (1), item (i) (hereinafter simply referred to as "Insurance Premiums Reserve" in this paragraph and the following paragraph) and refund reserve under paragraph (1), item (ii)-2 (hereinafter simply referred to as "Refund Reserve" in this paragraph and the following paragraph) are to be set aside in accordance with the provisions of the following items:
一 前条に規定する保険契約に係る保険料積立金及び払戻積立金については、法第百九十九条において準用する法第百十六条第二項の規定に基づき金融庁長官の定めるところにより計算した金額を下回ることができない。
(i) Insurance Premiums Reserve and refund reserve which pertain to the insurance contracts provided in the preceding Article may not be less than the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency pursuant to the provisions of Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act;
二 前条に規定する保険契約以外の日本における保険契約(特別勘定を設けた保険契約を除く。)に係る保険料積立金及び払戻積立金については、平準純保険料式により計算した金額を下回ることができない。
(ii) Insurance Premiums Reserve and refund reserve which pertain to any other insurance contract in Japan than as provided in the preceding Article (excluding insurance contracts for which a special account has been established) may not be less than the amount calculated in accordance with the Level Premium System;
三 前条に規定する保険契約以外の日本における保険契約のうち特別勘定を設けた保険契約に係る保険料積立金及び払戻積立金については、当該特別勘定における収支の残高を積み立てなければならない。
(iii) with regard to Insurance Premiums Reserve and refund reserve which pertain to any other insurance contract in Japan than as provided in the preceding Article, and for which a special account has been established, the outstanding balance of the income and expenditure in the special account must be reserved;
四 外国生命保険会社等の日本における業務又は財産の状況及び保険契約の特性等に照らし特別の事情がある場合には、前条に規定する保険契約(特別勘定を設けた保険契約であって、保険金等の額を最低保証している保険契約を除く。)については、第一号の規定を適用せず、同条に規定する保険契約以外の日本における保険契約(特別勘定を設けた保険契約を除く。)については、第二号の規定を適用しない。ただし、この場合においても、保険料積立金及び払戻積立金の額は、保険数理に基づき、合理的かつ妥当なものでなければならない。
(iv) if, in light of the status of business or properties of a Foreign Life Insurance Company, etc. or distinctiveness of insurance contracts and other factors, there exists any special circumstance, the provisions of item (i) do not apply to the insurance contract provided in the preceding Article (excluding the insurance contract for which a special account has been established and wherein the minimum amount of Insurance Proceeds, etc. is guaranteed); and the provisions of item (ii) do not apply to the other insurance contract than as provided in the same Article (excluding the insurance contract for which a special account has been established); provided, however, that even in such case, the amount of the Insurance Premium Reserve and refund reserve must be reasonable and fair from the standpoint of actuarial methodology.
5 第一項、第二項及び前項の規定により積み立てられた責任準備金では、日本における保険契約に基づく将来の債務の履行に支障を来すおそれがあると認められる場合には、法第百八十七条第三項第四号に掲げる書類を変更することにより、追加して保険料積立金及び払戻積立金を積み立てなければならない。
(5) If the policy reserve set aside pursuant to the provisions of paragraphs (1), (2) and the preceding paragraph is found to likely to be insufficient to cover the performance of the future obligations, additional Insurance Premiums Reserve and refund reserve must be set aside, by way of amendment to the documents specified in Article 187, paragraph (3), item (iv) of the Act.
6 第一項第三号の危険準備金は、次に掲げるものに区分して積み立てなければならない。
(6) Contingency Reserve under paragraph (1), item (iii) must be set aside in accordance with the following categories:
一 第百六十二条第一号に掲げる保険リスクに備える危険準備金
(i) Contingency Reserve for covering the Insurance Risk as specified in Article 162, item (i);
一の二 第百六十二条第一号の二に掲げる第三分野保険の保険リスクに備える危険準備金
(i)-2 Contingency Reserve for covering the Insurance Risk of Third-Sector Insurance as specified in Article 162, item (i)-2;
二 第百六十二条第二号に掲げる予定利率リスクに備える危険準備金
(ii) Contingency Reserve for covering the Scheduled Insurance Risk as specified in Article 162, item (ii); and
三 第百六十二条第二号の二に掲げる最低保証リスクに備える危険準備金
(iii) Contingency Reserve for covering the Minimum Guarantee Risk as specified in Article 62, item (ii)-2.
7 第一項第三号の危険準備金の積立ては、金融庁長官が定める積立て及び取崩しに関する基準によるものとする。ただし、外国保険会社等の日本における業務又は財産の状況等に照らし、やむを得ない事情がある場合には、金融庁長官が定める積立てに関する基準によらない積立て又は取崩しに関する基準によらない取崩しを行うことができる。
(7) Contingency Reserve under item (iii), paragraph (1) is to be set aside in accordance with the standards for reserving and reversal; provided, however, that if, in light of the status of business or properties of the Foreign Life Insurance Company, etc., there are any inevitable grounds, reserving not in accordance with the standard of reserve to be specified by the Commissioner of the Financial Services Agency and reversal not in accordance with the standard of reversal to be specified by the Commissioner of the Financial Services Agency.
(外国損害保険会社等の責任準備金)
(Policy Reserve of Foreign Non-Life Insurance Company)
第百五十一条 外国損害保険会社等は、日本における事業年度に係る毎決算期において、次の各号に掲げる区分に応じ、当該各号に掲げる金額を責任準備金として積み立てなければならない。ただし、自動車損害賠償保障法第五条(責任保険の契約の締結強制)の自動車損害賠償責任保険の契約及び地震保険に関する法律第二条第二項(定義)に規定する地震保険契約に係る責任準備金(第四項において「自賠責保険契約等に係る責任準備金」という。)の積立てについては、この限りでない。
Article 151 (1) A Foreign Non-Life Insurance Company, etc. must, for each accounting period and for each of the categories respectively set forth in the following items, calculate and set aside as the policy reserve the amounts respectively set forth therein; provided, however, that this does not apply to the setting aside of policy reserve pertaining to the contract for automobile damage liability insurance as provided in Article 5 (Compulsory Conclusion of Contract for Liability Insurance or Liability Mutual Aid Insurance) of the Automobile Liability Security Act and the earthquake insurance contract as provided in Article 2, paragraph (2) (Definitions) of the Act on Earthquake Insurance (hereinafter referred to as "Policy Reserve for Automobile Damage Liability Insurance, etc."):
一 普通責任準備金 次に掲げる区分に応じそれぞれ次に定める額の合計額
(i) Regular Policy Reserve: the total of the following amounts in accordance with the categories respectively set forth therein:
イ 保険料積立金 日本における保険契約に基づく将来の債務の履行に備えるため、保険数理に基づき計算した金額(第三号の払戻積立金として積み立てる金額を除く。)
(a) Insurance Premium Reserve: amount calculated in accordance with actuarial methodology, with an objective of preparation for performance of future obligations under insurance contracts (excluding the amount to be set aside as the refund reserve as referred to in item (iii));
ロ 未経過保険料 収入保険料(第三号の払戻積立金に充てる金額を除く。以下この項において同じ。)を基礎として、未経過期間に対応する責任に相当する金額(収入保険料以外の金額を基礎とすることが合理的と認められる保険契約の種類として金融庁長官が定めるものにあっては、金融庁長官が別に定めるところにより計算した金額)
(b) Outstanding Insurance Premiums: the amount calculated as the amount equivalent to the liability corresponding to the Unexpired Period, on the basis of the insurance premiums received (excluding the amount to be allocated for the refund reserve; hereinafter the same applies in this paragraph) (however, for the type of contract for which it is deemed reasonable to use the amount other than the insurance premiums received and which are to be specified by the Commissioner of the Financial Services Agency, the amount calculated in accordance with the formula to be separately designated by the Commissioner of the Financial Services Agency);
二 異常危険準備金 異常災害による損害のてん補に充てるため、収入保険料を基礎として計算した金額(収入保険料以外の金額を基礎とすることが合理的と認められる保険契約の種類として金融庁長官が定めるものにあっては、金融庁長官が別に定めるところにより計算した金額)
(ii) Extraordinary Contingency Reserve: the amount calculated based on the insurance premiums received, in preparation of the compensation of losses arising from extraordinary natural disaster (for the type of contract for which it is deemed reasonable to use the amount other than the insurance premiums received and which are to be specified by the Commissioner of the Financial Services Agency, the amount calculated in accordance with the formula to be separately designated by the Commissioner of the Financial Services Agency);
二の二 危険準備金 保険契約に基づく将来の債務を確実に履行するため、将来発生が見込まれる危険に備えて計算した金額
(ii)-2 Contingency Reserve: the amount calculated for covering risks which may accrue in the future, so as to secure performance of the future obligations under the insurance contracts;
三 払戻積立金 日本における保険契約であって保険料又は保険料として収受する金銭を運用することによって得られる収益の全部又は一部の金額の払戻しを約した当該払戻しに充てる金額
(iii) refund reserve: the amount to be appropriated to the refund, when the insurance contract in Japan provides that all or part of the amount of proceeds from investment of insurance premiums or money received as insurance premiums will be refunded; and
四 契約者配当準備金等 第百四十六条第一項の契約者配当準備金の額及びこれに準ずるもの
(iv) policy dividend reserve, etc.: the amount of the policy dividend reserve under Article 64, paragraph (1) and any other amount equivalent thereto.
2 前項第一号の普通責任準備金(同号イの保険料積立金(以下この項において単に「保険料積立金」という。)に係る金額に限る。次項において単に「普通責任準備金」という。)及び前項第三号の払戻積立金(以下この項及び次項において単に「払戻積立金」という。)は、次の各号に定めるところにより積み立てることとする。
(2) Regular policy reserve under item (i) of the preceding paragraph (limited to the amount pertaining to the Insurance Premiums Reserve under (a) of the same item (hereinafter simply referred to as "Insurance Premiums Reserve" in this paragraph); simply referred to as "Regular Policy Reserve" in this paragraph and the following paragraph) and refund reserve under item (iii) of the same paragraph are to be set aside in accordance with the provisions of the following items:
一 第百四十九条第二項及び第三項に規定する保険契約に係る保険料積立金及び払戻積立金については、法第百九十九条において準用する法第百十六条第二項の規定に基づき金融庁長官の定めるところにより計算した金額を下回ることができない。
(i) Insurance Premiums Reserve and refund reserve which pertain to an insurance contract provided in Article 149, paragraphs (2) and (3) may not be less than the amount calculated in accordance with the formula specified by the Commissioner of the Financial Services Agency pursuant to the provisions of Article 116, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act;
二 第百四十九条第二項及び第三項に規定する保険契約以外の保険契約(法第三条第五項第一号に掲げる保険に係る保険契約(保険契約の内容が同号に掲げる保険とそれ以外の保険との組み合わせによる場合にあっては、同号に掲げる保険の部分に係る保険契約)及び特別勘定を設けた保険契約を除く。第四号において同じ。)に係る保険料積立金については、平準純保険料式により計算した金額を下回ることができない。
(ii) Insurance Premiums Reserve which pertain to any other insurance contract than as provided in Article 149, paragraphs (2) and (3) (excluding the insurance contract pertaining to the insurance under Article 3, paragraph (5), item (i) of the Act (if the terms and conditions of the insurance contracts consist of combination of the insurance under the same item and any other insurance, the insurance contract pertaining to the portion of the insurance under the same item) and also excluding insurance contracts for which a special account has been established; the same applies in item (iv)) may not be less than the amount calculated in accordance with the Level Premium System;
三 第百四十九条第二項及び第三項に規定する保険契約以外の保険契約のうち特別勘定を設けた保険契約に係る払戻積立金については、当該特別勘定における収支の残高を積み立てなければならない。
(iii) with regard to refund reserve which pertains to any other insurance contract than as provided in Article 149, paragraphs (2) and (3), and for which a special account has been established, the outstanding balance of the income and expenditure in the special account must be reserved;
四 外国損害保険会社等の業務又は財産の状況及び保険契約の特性等に照らし特別な事情がある場合には、第百四十九条第二項及び第三項に規定する保険契約(特別勘定を設けた保険契約であって、保険金等の額を最低保証している保険契約を除く。)については、第一号の規定を適用せず、同条第二項及び第三項に規定する保険契約以外の保険契約については、第二号の規定を適用しない。ただし、この場合においても、保険料積立金及び払戻積立金の額は、保険数理に基づき、合理的かつ妥当なものでなければならない。
(iv) if, in light of the status of business or properties of a Foreign Non-Life Insurance Company, etc. or distinctiveness of insurance contracts and other factors, there exists any special circumstance, the provisions of item (i) do not apply to the insurance contract provided in Article 149, paragraphs (2) and (3) (excluding the insurance contract for which a special account has been established and wherein the minimum amount of Insurance Proceeds, etc. is guaranteed); and the provisions of item (ii) do not apply to any other insurance contract than as provided in paragraphs (2) and (3) of the same Article; provided, however, that even in such case, the amount of the Insurance Premium Reserve and refund reserve must be reasonable and fair from the standpoint of actuarial methodology.
3 前二項の規定により積み立てられた責任準備金では、日本における保険契約に基づく将来の債務の履行に支障を来すおそれがあると認められる場合には、法第百八十七条第三項第四号に掲げる書類を変更することにより、追加して普通責任準備金又は払戻積立金を積み立てなければならない。
(3) When the policy reserve set aside pursuant to the provisions of the preceding two paragraphs is found to likely to be insufficient to cover the performance of the future obligations, additional regular policy reserve and refund reserve must be set aside, by way of amendment to the documents specified in Article 187, paragraph (2), item (iv) of the Act.
4 外国損害保険会社等は、第一項各号に掲げる額(同項第二号の二の危険準備金を除く。)を法第百八十七条第三項第四号に掲げる書類に記載された方法に従い、かつ金融庁長官が定めるところにより計算し、自賠責保険契約等に係る責任準備金の額を法第百八十七条第三項第四号に掲げる書類に記載された方法に従って計算するものとする。
(4) A Foreign Non-Life Insurance Company, etc. is to calculate the amount set forth in the items of paragraph (1) (excluding the Contingency Reserve under item (ii)-2 of the same paragraph) in accordance with the method specified in the documents referred to in Article 187, paragraph (2), item (iv) of the Act and also in accordance with the formula to be specified by the Commissioner of the Financial Services Agency; and is to calculate the amount of liability reserve for the Policy Reserve for Automobile Damage Liability Insurance, etc. in accordance with the method specified in the documents referred to in Article 187, paragraph (2), item (iv) of the Act.
5 第一項第二号の二の危険準備金は、次に掲げるものに区分して積み立てなければならない。
(5) Contingency Reserve under paragraph (1), item (ii)-2 must be set aside in accordance with the following categories:
一 第百六十二条第一号の二に掲げる第三分野保険の保険リスクに備える危険準備金
(i) Contingency Reserve for covering the Insurance Risk of Third-Sector Insurance as specified in Article 162, item (i)-2; and
二 第百六十二条第二号に掲げる予定利率リスクに備える危険準備金
(ii) Contingency Reserve for covering the Scheduled Insurance Risk as specified in Article 162, item (ii).
6 第一項第二号の二の危険準備金の積立ては、法第百八十七条第三項第四号に掲げる書類に記載された方法に従い、かつ金融庁長官が定める積立て及び取崩しに関する基準によるものとする。ただし、外国損害保険会社等の業務又は財産の状況等に照らし、やむを得ない事情がある場合には、金融庁長官が定める積立てに関する基準によらない積立て又は取崩しに関する基準によらない取崩しを行うことができる。
(6) Contingency Reserve under item (ii)-2, paragraph (1) is to be set aside in accordance with the method specified in the documents referred to in Article 187, paragraph (2), item (iv) of the Act and also in accordance with the standards for reserve and reversal to be specified by the Commissioner of the Financial Services Agency; provided, however, that if, in light of the status of business or properties of the Foreign Non-Life Insurance Company, etc., there are any inevitable grounds, reserving not in accordance with the standard of reserve to be specified by the Commissioner of the Financial Services Agency and reversal not in accordance with the standard of reversal to be specified by the Commissioner of the Financial Services Agency.
(支払義務が発生したものに準ずる保険金等)
(Insurance Proceeds Equivalent to Amount Due and Payable)
第百五十二条 法第百九十九条において準用する法第百十七条第一項に規定する内閣府令で定めるものは、保険金、返戻金その他の給付金であって、外国保険会社等が、日本における事業年度に係る毎決算期におい