保険業法施行規則(第一編から第二編第五章まで)
Regulation for Enforcement of the Insurance Business Act (Part I through Part II Chapter 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
保険業法及び保険業法施行令の規定に基づき、並びに同法及び同令を実施するため、保険業法施行規則(大正元年農商務省令第二十九号)の全部を改正する省令を次のように定める。
Pursuant to the provisions of the Insurance Business Act and the Order for Enforcement of the Insurance Business Act, for the purpose of enforcement of the same Act and the same Cabinet Order, the Ministerial Order which is to entirely amend the Regulation for Enforcement of the Insurance Business Act (Order of Ministry of Agriculture and Commerce No. 29 of 1912) is prescribed as follows:
目次
Table of Contents
第一編 総則 (第一条―第三条)
Part I General Provisions (Article 1 to Article 3)
第二編 保険会社、外国保険会社等及び少額短期保険業者
Part II Insurance Company, Foreign Insurance Company and Small Amount and Short Term Insurance Company
第一章 通則 (第四条―第十四条の二)
Chapter I General Rules (Article 4 to Article 14-2)
第一章の二 電磁的記録及び電磁的方法等 (第十四条の三―第十四条の十)
Chapter I-2 Electronic or Magnetic Records and Electronic or Magnetic Means (Article 14-3 to Article 14-10)
第二章 保険業を営む株式会社及び相互会社
Chapter II Stock Company and Mutual Company Engaged in Insurance Business
第一節 保険業を営む株式会社の特例 (第十五条―第十九条の四)
Section 1 Special Provisions for Stock Company Engaged in Insurance Business (Article 15 to Article 19-4)
第二節 相互会社
Section 2 Mutual Company
第一款 機関等 (第二十条―第二十三条の二十)
Subsection 1 Organs (Article 20 to Article 23-20)
第二款 計算等
Subsection 2 Accounting
第一目 計算書類等 (第二十四条―第二十五条の八)
Division 1 Financial Statements (Article 24 to Article 25-8)
第二目 会計監査人設置会社以外の相互会社における計算関係書類の監査 (第二十六条―第二十六条の四)
Division 2 Audit of Accounting Documents Concerning Mutual Company Other than Company with Accounting Auditors (Article 26 to Article 26-4)
第三目 会計監査人設置会社における計算関係書類の監査 (第二十七条―第二十七条の八)
Division 3 Audit of Accounting Documents Concerning Company with Accounting Auditors (Article 27 to Article 27-8)
第四目 事業報告等の監査 (第二十八条―第二十八条の四)
Division 4 Audit of Business Report (Article 28 to Article 28-4)
第五目 計算書類等の提供等 (第二十九条―第二十九条の八)
Division 5 Provision of Financial Statements (Article 29 to Article 29-8)
第六目 基金利息の支払、基金の償却及び剰余金の分配 (第三十条―第三十条の八)
Division 6 Payment of Interest from Fund, Depreciation of Funds, and Distribution of Surplus (Article 30 to Article 30-8)
第七目 基金償却積立金及び損失てん補準備金 (第三十条の九―第三十条の十五)
Division 7 Reserves for Redemption of Funds and Loss Reserves (Article 30-9 to Article 30-15)
第三款 相互会社の社債を引き受ける者の募集 (第三十一条―第三十一条の十六)
Subsection 3 Solicitation of Subscribers for Corporate Bonds Issued by Mutual Company (Article 31 to Article 31-10)
第四款 事業の譲渡等 (第三十二条・第三十二条の二)
Subsection 4 Transfer, etc. of Business (Article 32 and Article 32-2)
第五款 雑則 (第三十三条―第三十五条の二)
Subsection 5 Miscellaneous Provisions (Article 33 to Article 35-2)
第三節 組織変更
Section 3 Entity Conversion
第一款 株式会社から相互会社への組織変更 (第三十六条―第四十一条の三)
Subsection 1 Entity Conversion from Stock Company to Mutual Company (Article 36 to Article 41-3)
第二款 相互会社から株式会社への組織変更 (第四十一条の四―第四十六条の三)
Subsection 2 Entity Conversion from Mutual Company to Stock Company (Article 41-4 to Article 46-3)
第三章 業務 (第四十七条―第五十五条の二)
Chapter III Business (Article 47 to Article 55-2)
第四章 子会社等 (第五十六条―第五十八条の五)
Chapter IV Subsidiary Companies (Article 56 to Article 58-5)
第五章 経理 (第五十九条―第八十二条の三)
Chapter V Accounting (Article 59 to Article 82-3)
第六章 監督 (第八十三条―第八十八条)
Chapter VI Supervision (Article 83 to Article 88)
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 (第八十八条の二―第九十二条)
Section 1 Transfer of Insurance Contracts (Article 88-2 to Article 92)
第二節 事業の譲渡又は譲受け (第九十三条・第九十四条)
Section 2 Transfer or Acquisition of Business (Article 93 and Article 94)
第三節 業務及び財産の管理の委託 (第九十五条―第九十七条)
Section 3 Entrustment of Business and Property Administration (Article 95 to Article 97)
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 (第九十八条―第九十九条の三)
Section 1 Dissolution (Article 98 to Article 99-3)
第二節 合併 (第九十九条の三の二―第百五条)
Section 2 Merger (Article 99-3-2 to Article 105)
第二節の二 会社分割 (第百五条の二―第百五条の八)
Section 2-2 Company Split (Article 105-2 to Article 105-8)
第三節 清算 (第百六条―第百十四条の八)
Section 3 Liquidation (Article 106 to Article 114-8)
第九章 外国保険業者
Chapter IX Foreign Insurer
第一節 通則 (第百十五条―第百三十三条の三)
Section 1 General Rules (Article 115 to Article 133-3)
第二節 業務、経理等 (第百三十三条の四―第百六十条)
Section 2 Business and Accounting (Article 133-4 to Article 160)
第三節 監督 (第百六十一条―第百六十四条)
Section 3 Supervision (Article 161 to Article 164)
第四節 保険業の廃止等 (第百六十五条―第百七十七条)
Section 4 Abolition of Insurance Business (Article 165 to Article 177)
第五節 雑則 (第百七十七条の二・第百七十八条)
Section 5 Miscellaneous Provisions (Article 177-2 and Article 178)
第六節 特定法人に対する特則 (第百七十九条―第百九十五条)
Section 6 Special Provisions for Specified Corporations (Article 179 to Article 195)
第十章 契約条件の変更 (第百九十六条―第二百四条)
Chapter X Modification of Contract Conditions (Article 196 - Article 204)
第十一章 株主
Chapter XI Shareholders
第一節 保険主要株主 (第二百五条―第二百十条の二)
Section 1 Insurance Company's Major Shareholders (Article 205 to Article 210-2)
第二節 保険持株会社 (第二百十条の三―第二百十条の十三)
Section 2 Insurance Holding Company (Article 210-3 to Article 210-13)
第三節 雑則 (第二百十条の十四―第二百十条の十五)
Section 3 Miscellaneous Provisions (Article 210-14 to Article 210-15)
第十二章 少額短期保険業者の特例
Chapter XII Special Provisions for Small Amount and Short Term Insurance Company
第一節 通則 (第二百十一条―第二百十一条の二十三)
Section 1 General Rules (Article 211 to Article 211-23)
第二節 業務等 (第二百十一条の二十四―第二百十一条の三十五)
Section 2 Business (Article 211-24 to Article 211-35)
第三節 経理 (第二百十一条の三十六―第二百十一条の五十二)
Section 3 Accounting (Article 211-36 to Article 211-52)
第四節 監督 (第二百十一条の五十三―第二百十一条の六十)
Section 4 Supervision (Article 211-53 to Article 211-60)
第五節 保険契約の移転等 (第二百十一条の六十一―第二百十一条の七十)
Section 5 Transfer of Insurance Contracts (Article 211-61 to Article 211-70)
第六節 株主
Section 6 Shareholders
第一款 少額短期保険主要株主 (第二百十一条の七十一―第二百十一条の七十三)
Subsection 1 Major Shareholders of Small Amount and Short Term Insurance Company (Article 211-71 to Article 211-73)
第二款 少額短期保険持株会社 (第二百十一条の七十四―第二百十一条の八十五)
Subsection 2 Small Amount and Short Term Insurance Holding Company (Article 211-74 to Article 211-85)
第三款 雑則 (第二百十一条の八十六・第二百十一条の八十七)
Subsection 3 Miscellaneous Provisions (Article 211-86 and Article 211-87)
第三編 保険募集
Part III Insurance Solicitation
第一章 通則 (第二百十二条―第二百十二条の六の三)
Chapter I General Rules (Article 212 to Article 212-6-3)
第二章 保険募集人及び所属保険会社等
Chapter II Insurance Agent and Affiliated Insurance Company
第一節 保険募集人 (第二百十二条の七―第二百十五条の三)
Section 1 Insurance Agents (Article 212-7 to Article 215-3)
第二節 所属保険会社等 (第二百十六条)
Section 2 Affiliated Insurance Company (Article 216)
第三章 保険仲立人 (第二百十七条―第二百二十七条)
Chapter III Insurance Broker (Article 217 to Article 227)
第四章 業務 (第二百二十七条の二―第二百三十五条の二)
Chapter IV Business (Article 227-2 to Article 235-2)
第五章 監督 (第二百三十六条―第二百三十九条)
Chapter V Supervision (Article 236 to Article 239)
第四編 指定紛争解決機関 (第二百四十条―第二百四十八条)
Part IV Designated Dispute Resolution Organization (Article 240 to Article 248)
第一章 通則 (第二百三十九条の二―第二百三十九条の五)
Chapter I General Rules (Article 239-2 to Article 239-5)
第二章 業務 (第二百三十九条の六―第二百三十九条の十三)
Chapter II Business (Article 239-6 to Article 239-13)
第三章 監督 (第二百三十九条の十四・第二百三十九条の十五)
Chapter III Supervision (Article 239-14 and Article 239-15)
第五編 雑則 (第二百四十条―第二百四十八条)
Part V Miscellaneous Provisions (Article 240 to Article 248)
附 則
Supplementary Provisions
第一編 総則
Part I General Provisions
(定義)
(Definitions)
第一条 この府令において、「保険業」、「保険会社」、「生命保険会社」、「損害保険会社」、「相互会社」、「外国保険業者」、「外国保険会社等」、「外国生命保険会社等」、「外国損害保険会社等」、「外国相互会社」、「総株主等の議決権」、「子会社」、「主要株主基準値」、「保険主要株主」、「保険持株会社」、「少額短期保険業」、「少額短期保険業者」、「生命保険募集人」、「損害保険募集人」、「損害保険代理店」、「少額短期保険募集人」、「保険募集人」、「所属保険会社等」、「保険仲立人」、「保険募集」、「公告方法」、「指定紛争解決機関」、「生命保険業務」、「損害保険業務」、「少額短期保険業務」、「保険仲立人保険募集」、「保険業務等」、「苦情処理手続」、「紛争解決手続」、「紛争解決等業務」、「紛争解決等業務の種別」又は「手続実施基本契約」とは、それぞれ保険業法(平成七年法律第百五号。以下「法」という。)第二条に規定する保険業、保険会社、生命保険会社、損害保険会社、相互会社、外国保険業者、外国保険会社等、外国生命保険会社等、外国損害保険会社等、外国相互会社、総株主等の議決権、子会社、主要株主基準値、保険主要株主、保険持株会社、少額短期保険業、少額短期保険業者、生命保険募集人、損害保険募集人、損害保険代理店、少額短期保険募集人、保険募集人、所属保険会社等、保険仲立人、保険募集、公告方法、指定紛争解決機関、生命保険業務、損害保険業務、少額短期保険業務、保険仲立人保険募集、保険業務等、苦情処理手続、紛争解決手続、紛争解決等業務、紛争解決等業務の種別又は手続実施基本契約をいう。
Article 1 In this Cabinet Office Order, each of the terms "Insurance Business", "Insurance Company", "Life Insurance Company", "Non-Life Insurance Company", "Mutual Company", "Foreign Insurer", "Foreign Insurance Company, etc.", "Foreign Life Insurance Company, etc.", "Foreign Non-Life Insurance Company, etc.", "Foreign Mutual Company", "All Shareholders' Voting Rights", "Subsidiary Company", "Major Shareholder Threshold", "Insurance Company's Major Shareholder", "Insurance Holding Company", "Small Amount and Short Term Insurance Business", "Small Amount and Short Term Insurance Company", "Life Insurance Agent", "Non-Life Insurance Agent", "Non-Life Insurance Representative", "Small Amount and Short Term Insurance Agent", "Insurance Agent", "Affiliated Insurance Company, etc.", "Insurance Broker", "Insurance Solicitation", "Method of Public Notice", "Designated Dispute Resolution Organization", "Life Insurance Business", "Non-Life Insurance Business", "Small Amount and Short Term Insurance Business", "Insurance Solicitation by Insurance Broker", "Insurance Business, etc.", "Complaint Processing Procedures", "Dispute Resolution Procedures", "Business of Dispute Resolution, etc.", "Category for Business of Dispute Resolution, etc." and "Master Agreement for Implementation of Dispute Resolution Procedures" means "Insurance Business", "Insurance Company", "Life Insurance Company", "Non-Life Insurance Company", "Mutual Company", "Foreign Insurer", "Foreign Insurance Company, etc.", "Foreign Life Insurance Company, etc.", "Foreign Non-Life Insurance Company, etc.", "Foreign Mutual Company", "All Shareholders' Voting Rights", "Subsidiary Company", "Major Shareholder Threshold", "Insurance Company's Major Shareholder", "Insurance Holding Company", "Small Amount and Short Term Insurance Business", "Small Amount and Short Term Insurance Company", "Life Insurance Agent", "Non-Life Insurance Agent", "Non-Life Insurance Representative", "Low-Cost, Short-Term Insurance Agent", "Insurance Agent", "Affiliated Insurance Company, etc.", "Insurance Broker", "Insurance Solicitation", "Method of Public Notice", "Designated Dispute Resolution Organization", "Life Insurance Business", "Non-Life Insurance Business", "Small Amount and Short Term Insurance Business", "Insurance Solicitation by Insurance Broker", "Insurance Business, etc.", "Complaint Processing Procedures", "Dispute Resolution Procedures", "Business of Dispute Resolution, etc.", "Category for Business of Dispute Resolution, etc." and "Master Agreement for Implementation of Dispute Resolution Procedures" as respectively provided in Article 2 of the Insurance Business Act (Act No. 105 of 1995; hereinafter referred to as the "Act").
(計算書類等に係る連結の方法等)
(Method of Consolidation of Financial Statements)
第一条の二 保険業法施行令(平成七年政令第四百二十五号。以下「令」という。)第一条の三第二号及び第三十八条の九第二項に規定する内閣府令で定めるところにより連結してその計算書類その他の書類を作成するものとされる会社は、連結財務諸表の用語、様式及び作成方法に関する規則(昭和五十一年大蔵省令第二十八号。以下「連結財務諸表規則」という。)第二条第四号に規定する連結子会社並びに持分法(同条第八号に規定する持分法をいう。)が適用される非連結子会社(同条第六号に規定する非連結子会社をいう。)及び関連会社(同条第七号に規定する関連会社をいう。)とする。
Article 1-2 (1) The companies required to prepare their financial statements and any other documents on a consolidated basis pursuant to the provisions of Cabinet Office Order, as provided in Article 1-3, item (ii) and Article 38-9, paragraph (2) of the Order for Enforcement of the Insurance Business Act (Cabinet Order No. 425 of 1995; hereinafter referred to as the "Cabinet Order"), are a Consolidated Subsidiary Company as provided in Article 2, item (iv) of the Regulation on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements (Ministry of Finance Order No. 28 of 1976; hereinafter referred to as the "Regulation on Consolidated Financial Statements"); and a Non-consolidated Subsidiary Company (meaning a Non-consolidated Subsidiary Company as provided in Article 2, item (vi) of the Regulation on Consolidated Financial Statements) or an Affiliated Company (meaning an Affiliated Company as provided in item (vii) of the same Article), to which Equity Method (meaning the Equity Method as provided in item (viii) of the same Article) applies.
2 令第一条の三第七号に規定する内閣府令で定める各種学校は、修業期間が一年以上であり、かつ、一年の授業時間数(普通科、専攻科その他これらに類する区別された課程がある場合には、それぞれの課程の授業時間数)が六百八十時間以上である課程(次項において「特定課程」という。)を有するものとする。
(2) The Miscellaneous Educational Institution to be specified by Cabinet Office Order, as provided in Article 1-3, item (vii) of the Cabinet Order, is a school with one-year or longer curriculum period, which has a course consisting of six hundred and eighty or longer class hours in total per year (if the school has categorized courses such as regular courses, specialized courses or any other similar courses, meaning the total class hours for each course; and such course is referred to as the "Specialized Course").
3 令第一条の三第七号に規定する内閣府令で定める生徒は、特定課程を履修する生徒とする。
(3) The student to be specified by Cabinet Office Order, as provided in Article 1-3, item (vii) of the Cabinet Order is a student enrolled in the Specialized Course.
(密接な関係の範囲)
(Scope of Close Relationships)
第一条の二の二 令第一条の四第二項第一号に規定する内閣府令で定める密接な関係は、次の各号に掲げる関係をいう。
Article 1-2-2 (1) The close relationship to be specified by Cabinet Office Order, as provided in Article 1-4, paragraph (2), item (i) of the Cabinet Order, is as follows:
一 二以上の団体相互が次のイからハまでに掲げる関係のいずれかを有するという関係
(i) the relationship wherein two or more organizations are connected with each other, in any of the manners set forth in (a) to (c) below:
イ 一方の者又はその役員(取締役、執行役、監査役、代表者又はこれらに類する役職にある者をいう。以下この号において同じ。)若しくは使用人が、他方の者の役員又は使用人である関係
(a) where one of the parties or its officer (meaning a director, executive officer, company auditor, representative or any other person who assumes a position similar to any of the aforementioned; hereinafter the same applies in this item) or employee assumes the position of an officer or employee of any of the other parties;
ロ 一方の者又はその代表者が、他方の者又はその代表者の親族(配偶者並びに三親等以内の血族及び姻族に限る。以下この号において同じ。)である関係
(b) where one of the parties or its representative is a relative (limited to a spouse, and relative by blood and relative by affinity within the third degree of kinship; hereinafter the same applies in this item) of any of the other parties or its representative;
ハ 一方の者が他方の者の経営を支配しているものとして次に掲げる要件のいずれかに該当する者である関係
(c) where one of the parties satisfies any of the following requirements, as the party which takes control over the business management of any of the other parties:
(1) 一方の者に係る次に掲げる者が保有している他方の者の株式又は出資に係る議決権(法第二条第十一項に規定する議決権をいう。以下この編、第六条、第二編第三章(第五十二条の十二の二を除く。)、第四章、第六章、第七章、第百五条及び第百五条の六、第百十八条、第十一章(第二百十条の十の二を除く。)、第十二章(第二百十一条の三十八及び第二百十一条の八十二を除く。)、第四編並びに第二百四十六条において同じ。)の数の合計が、当該他方の者の総株主又は総出資者の議決権の百分の五十を超えていること。
1. that the total number of voting rights (meaning voting rights as provided in Article 2, paragraph (11) of the Act; hereinafter the same applies in this Part, Article 6, Chapter III of Part II (excluding Article 52-12-2), Chapters IV, VI and VII, Article 105, Article 105-6, Article 118, Chapter XI (excluding Article 210-10-2), Chapter XII (excluding Article 211-38 and Article 211-82), Part IV and Article 246) represented by shares or contributions in a party, which are held by any of the following parties having relationship with the other party, exceeds 50 percent of the voting rights of all shareholders or all contributors of the first-mentioned party:
(i) 当該一方の者
i. such other party itself;
(ii) 当該一方の者が法人その他の団体(以下この号において「法人等」という。)である場合におけるその役員及び主要株主(法人等の総株主等の議決権の百分の十以上の議決権を保有している者をいう。(iv)において同じ。)
ii. when such other party is a corporation or any other type of organization (hereinafter referred to as a "Corporation, etc." in this item), any its officers and Major Shareholders (meaning a holder of voting rights not less than 10 percent of All Shareholders' Voting Rights in a Corporation; the same applies in iv.);
(iii) (i)又は(ii)に掲げる者の親族
iii. a relative of a party specified in i. or ii.;
(iv) (ii)に掲げる主要株主が法人等である場合におけるその役員並びに当該主要株主の関係親法人等(法人等が他の法人等の総株主又は総出資者の議決権の百分の五十を超える議決権を保有している場合における当該法人をいい、当該関係親法人等の総株主又は総出資者の議決権の百分の五十を超える議決権を一の法人等又は当該法人等及びその関係子法人等(法人等が他の法人等の総株主又は総出資者の議決権の百分の五十を超える議決権を保有している場合における当該他の法人等をいい、当該関係子法人等又は当該関係子法人等及びその関係子法人等が他の法人等の総株主又は総出資者の議決権の百分の五十を超える議決権を保有している場合における当該他の法人等を含む。(vi)において同じ。)が保有している場合における当該法人を含む。)及びその役員
iv. if the Major Shareholder as set forth in ii. is a Corporation, etc., its officers; and its Associated Parent Corporation, etc. and officers thereof (the term "Associated Parent Corporation, etc." means the Corporation, etc. if it holds voting rights in excess of 50 percent the voting rights of all shareholders or contributors of another Corporation, etc.; and also including the Corporation, etc., if the voting rights in excess of 50 percent of the voting rights all shareholders or all equity contributors in such Associated Parent Corporation, etc. are held by such Corporation, etc., or by such Corporation, etc. and its Associated Subsidiary Corporation, etc. (meaning the Corporation, etc., if the voting rights in excess of 50 percent of its voting rights of all shareholders or contributors are held by another Corporation, etc.; and including the Corporation, etc., if the voting rights in excess of 50 percent of its voting rights of all shareholders or contributors are held by the Associated Subsidiary Corporation, etc., or by such Associated Subsidiary Corporation, etc. and its Associated Subsidiary Corporation, etc.; the same applies in vi.);
(v) (i)から(iv)までに掲げる者が、法人等の総株主又は総出資者の議決権の百分の五十を超える議決権を保有している場合における当該法人等及びその役員
v. if any party specified in any of i. to iv. above is a holder of voting rights in excess of 50 percent of voting rights of all shareholders or all contributors in a Corporation, etc., such Corporation, etc. and its officers;
(vi) (v)に掲げる法人等の関係子法人等及びその役員
vi. an Associated Subsidiary Corporation, etc. of a Corporation, etc. specified in item v., and its officers; or
(vii) (iv)から(vi)までに掲げる役員の親族
vii. relatives of officers referred to in any of iv. to vi. above;
(2) (1)(i)から(vii)までに掲げる者並びに(1)(i)に掲げる者の役員であった者(役員でなくなった日から二年を経過するまでの者に限る。)及び使用人が、他方の者の役員又はその代表権を有する役員の過半数を占めていること。
2. that the parties referred to in 1., i. to vii., the persons who formerly served as officers of the party referred to in 1., i. (limited to the case where two years have not yet passed from the day when such person ceased to assume the position of officers), and the employees of the party referred to in 1., i. constitute the majority of officers or representing officers of the other party;
二 二以上の団体から業務及び財産の管理の委託を受けた者相互が前号イからハまでに掲げる関係のいずれかを有するという関係
(ii) a relationship wherein the parties entrusted business and property administration from two or more organizations are connected with each other, in any of the manners set forth in (a) to (c) of the preceding item; or
三 二以上の団体のうち一の団体と、それ以外の団体から業務及び財産の管理の委託を受けた者が第一号イからハまでに掲げる関係のいずれかを有するという関係
(iii) a relationship wherein one of two or more organizations is connected with a party entrusted business and property administration from any of the rest of the organizations, in any of the manners set forth in item (i), (a) to (c).
2 令第一条の四第二項第四号に規定する内閣府令で定める保険契約は、保険料を分割して支払う保険契約又は保険期間が一年を超える保険契約とし、同号に規定する内閣府令で定める保険料は、一年間当たりの額に換算した額の保険料とする。
(2) The insurance contract to be specified by Cabinet Office Order, as provided in Article 1-4, paragraph (2), item (iv) of the Cabinet Order is an insurance contract which requires installment payment of insurance premiums or an insurance contract whose insurance term is longer than one year; and the insurance premiums to be specified by Cabinet Office Order, as provided in that item are the annualized insurance premiums.
3 令第十三条の五の二第六項の規定は、第一項第一号ハ(1)の場合において当該規定に規定する者が保有する議決権について準用する。
(3) The provisions of Article 13-5-2, paragraph (6) of the Cabinet Order apply mutatis mutandis to voting rights held by the person provided in paragraph (1), item (i), (c), 1., when those provisions apply.
(人の重度の障害の状態)
(Individual's State of Catastrophic Illness)
第一条の二の三 令第一条の六第一項第三号に規定する内閣府令で定めるものは、次の各号に掲げるものとする。
Article 1-2-3 The individual's state to be specified by Cabinet Office Order, as provided in Article 1-6, paragraph (1), item (iii) of the Cabinet Order is as follows:
一 労働者災害補償保険法施行規則(昭和三十年労働省令第二十二号)別表第一に定める第一級若しくは第二級に該当する障害の状態又はこれに相当すると認められる状態
(i) state of disabilities which fall under the Class I or Class II as provided in Appended Form No. 1 of the Regulation for Enforcement of the Workers' Accident Compensation Insurance Act (Ministry of Labor Order No. 22 of 1955), or any other state deemed equivalent to the aforementioned; and
二 要介護認定等に係る介護認定審査会による審査及び判定の基準等に関する省令(平成十一年厚生省令第五十八号)第一条第一項第四号又は第五号の状態に該当する状態
(ii) state which fall under Article 1, paragraph (1), item (iv) or (v) of the Ministerial Order on Examination for Certification of Needed Long-Term Care by Certification Committee of Needed Long-Term Care and Criteria for Judgment (Ministry of Welfare Order No. 58 of 1999).
(低発生率保険)
(Low-Incidence Insurance)
第一条の二の三の二 令第一条の六第七号に規定する内閣府令で定める保険は、個人の日常生活に伴う損害賠償責任を対象とする保険(自動車の運行に係るものを除く。)とする。
Article 1-2-3-2 The insurance to be specified by Cabinet Office Order, as provided in Article 1-6, item (vii) of the Cabinet Order is an insurance that covers liability for damage accrued in connection with private daily lives (excluding the contract pertaining to driving of automobiles).
(会社の財務及び営業又は事業の方針の決定に対して重要な影響を与えることが推測される事実が存在するものとされる要件)
(Requirements for Judgment of Existence of Fact Inferring Material Impact on Decisions on Financial and Business Policies of Company)
第一条の二の四 法第二条第十三項に規定する内閣府令で定める要件は、財務諸表等の用語、様式及び作成方法に関する規則(昭和三十八年大蔵省令第五十九号。以下「財務諸表等規則」という。)第八条第六項第二号イからホまでに掲げる要件とする。
Article 1-2-4 The requirements to be specified by Cabinet Office Order, as provided in Article 2, paragraph (13) of the Act are the requirements set forth in Article 8, paragraph (6), item (ii), (a) to (e) of the Regulation on Terminology, Forms, and Preparation Methods of Financial Statements, etc. (Ministry of Finance Order No. 59 of 1963; hereinafter referred to as the "Regulation on Financial Statements, etc.")
(会社又は議決権の保有者が保有する議決権に含めない議決権)
(Voting Rights Excluded from Voting Rights Held by Company or Voting Rights Holder)
第一条の三 法第二条第十五項(法第二条の二第二項 、第百七条第九項、第百二十七条第二項、第二百七十一条の三第二項、第二百七十一条の四第五項、第二百七十一条の五第四項、第二百七十一条の三十二第三項、第二百七十二条の二十一第二項、第二百七十二条の三十一第五項、第二百七十二条の三十二第三項、第二百七十二条の三十三第二項、第二百七十二条の三十四第二項及び第二百七十二条の四十二第三項並びに第四十八条の二第二項、第五十六条第十項、第五十八条第六項、第五十八条の三第三項、第五十八条の五第二項、第八十五条第二項、第九十四条第四項、第百五条第三項、第百五条の六第三項、第百十八条第三項及び第二百十条の七第十項において準用する場合を含む。次項において同じ。)の規定により、会社又は議決権の保有者が保有する議決権に含まないものとされる内閣府令で定める議決権は、次の株式又は持分に係る議決権とする。
Article 1-3 (1) The voting rights to be specified by Cabinet Office Order which are to be excluded from voting rights excluded from those held by a company or a voting rights holder, as referred to in Article 2, paragraph (15) of the Act (including the cases where applied mutatis mutandis pursuant to Article 2-2, paragraph (2), Article 107, paragraph (9), Article 127, paragraph (2), Article 271-3, paragraph (2), Article 271-4, paragraph (5), Article 271-5, paragraph (4), Article 271-32, paragraph (3), Article 272-21, paragraph (2), Article 272-31, paragraph (5), Article 272-32, paragraph (3), Article 272-33, paragraph (2), Article 272-34, paragraph (2) and Article 272-42, paragraph (3) of the Act; and also including the cases where applied mutatis mutandis pursuant to Article 48-2, paragraph (2), Article 56, paragraph (10), Article 58, paragraph (6), Article 58-3, paragraph (3), Article 58-5, paragraph (2), Article 85, paragraph (2), Article 94, paragraph (4), Article 105, paragraph (3), Article 105-6, paragraph (3), Article 118, paragraph (3) and Article 210-7, paragraph (10) of this Cabinet Office Order; the same applies in the following paragraph) are the voting rights represented by the following shares or equity interests:
一 有価証券関連業(金融商品取引法(昭和二十三年法律第二十五号)第二十八条第八項(定義)に規定する有価証券関連業をいう。以下同じ。)を行う金融商品取引業者(同法第二条第九項(定義)に規定する金融商品取引業者をいう。以下同じ。)及び外国の会社が業務として所有する株式又は持分
(i) shares or equity interests owned by a Financial Instruments Business Operator (meaning a Financial Instruments Business Operator as provided in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act (Act No. 25 of 1948); the same applies hereinafter) and a foreign company engaged in Securities-Related Business (meaning Securities-Related Business as provided in Article 28, paragraph (8) (Definitions) of that Act; the same applies hereinafter), in the course of their respective businesses;
二 金融機関の信託業務の兼営等に関する法律(昭和十八年法律第四十三号)第六条(損失の補てん等を行う旨の信託契約の締結)の規定により元本の補てん又は利益の補足の契約をしている金銭信託以外の信託に係る信託財産である株式又は持分(当該株式又は持分に係る議決権について、委託者又は受益者が行使し、又はその行使について当該議決権の保有者に指図を行うことができるものを除く。)
(ii) shares or equity interests comprising trust property pertaining to a trust other than a monetary trust for which an agreement on compensation of principal or supplementation of profit has been concluded under Article 6 (Conclusion of a Trust Contract on Compensation of Loss, etc.) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943) (excluding those in relation to which a settlor or a beneficiary is entitled to exercise the voting rights pertaining to the shares or equity interests or give instruction to the holders of the voting rights as to the exercise of the voting rights);
三 投資事業有限責任組合契約に関する法律(平成十年法律第九十号)第二条第二項に規定する投資事業有限責任組合の有限責任組合員となり、組合財産として取得し、又は所有する株式又は持分(有限責任組合員が議決権を行使することができる場合、及び議決権の行使について有限責任組合員が投資事業有限責任組合の無限責任組合員に指図を行うことができる場合を除く。)
(iii) shares or equity interests acquired or owned as assets of an Investment LPS as provided in Article 2, paragraph (2) of the Limited Partnership Act for Investment (Act No. 90 of 1998), by way of becoming its limited partner (excluding the cases where the limited partner is entitled to exercise voting rights; and where a limited partner is authorized to give instruction to the general partner of such Investment LPS as to the exercise of voting rights);
四 民法(明治二十九年法律第八十九号)第六百六十七条第一項(組合契約)に規定する組合契約で会社に対する投資事業を営むことを約するものによって成立する組合(一人又は数人の組合員にその業務の執行を委任しているものに限る。)の組合員(業務の執行を委任された者を除く。以下この号において「非業務執行組合員」という。)となり、組合財産として取得し、又は所有する株式又は持分(非業務執行組合員が議決権を行使することができる場合及び議決権の行使について非業務執行組合員が業務の執行を委任された者に指図を行うことができる場合を除く。)
(iv) shares or equity interests acquired or owned as assets of a partnership established in accordance with a partnership contract as provided in Article 667, paragraph (1) (Partnership Contract) of the Civil Code (Act No. 89 of 1896) under which the parties thereto undertake to carry out business of investment in companies (limited to a partnership which appoints one or several partners to execute the business), by way of becoming its partner (excluding a partner appointed to execute the business; hereinafter referred to as a "Non-Operating Partner" in this item) (excluding the cases where the Non-Operating Partner is entitled to exercise voting rights and where a Non-Operating Partner is authorized to give instruction on the exercise of voting rights to a partner appointed to execute the business) or
五 前二号に準ずる株式又は持分として金融庁長官の承認を受けたもの
(v) those approved by the Commissioner of the Financial Services Agency as being equivalent to the shares or equity interests set forth in the preceding two items.
2 法第二条第十五項の規定により、信託財産である株式又は持分に係る議決権で、会社又は当該議決権の保有者が委託者若しくは受益者として行使し、又はその行使について指図を行うことができるものから除かれる内閣府令で定める議決権は、投資信託及び投資法人に関する法律(昭和二十六年法律第百九十八号)第十条の規定により当該会社が投資信託委託会社(同法第二条第十一項に規定する投資信託委託会社をいう。以下同じ。)としてその行使について指図を行う株式又は持分に係る議決権及び同法第十条の規定に相当する外国の法令の規定により当該会社が同法に相当する外国の法令の規定により投資信託委託会社に相当する者としてその行使について指図を行う株式又は持分に係る議決権とする。
(2) The voting rights represented by the shares or equity interests comprising trust property, which are designated by Cabinet Office Order to be excluded from the voting rights which entitle the company or holder thereof, as a settlor or a beneficiary, to exercise or to give instruction on exercise thereof, as referred to Article 2, paragraph (15) of the Act, are the voting rights represented by the shares or equity interests, the exercise of which is instructed by that company as the Settlor Company of Investment Trust (meaning a Settlor Company of Investment Trust as provided in Article 2, paragraph (11) of the Act on Investment Trust and Investment Corporations (Act No. 198 of 1951); the same applies hereinafter), pursuant to the provisions of Article 10 of that Act; and the voting rights represented by the shares or equity interests, the exercise of which are, in accordance with the provisions of the laws and regulations of the foreign state equivalent to Article 10 of that Act, instructed by that company as may be deemed equivalent to a Settlor Company of Investment Trust pursuant to the provisions of the laws and regulations of a foreign state equivalent to such Act.
3 保険会社は、第一項第五号の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 an Insurance Company intends to obtain an approval under paragraph (1), item (v), it must submit to the Commissioner of the Financial Services Agency a written application for approval, with a written statement of reasons attached thereto.
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、当該申請に係る株式又は持分について、当該申請をした保険会社が議決権を行使し、又はその行使について指図を行うことができないもので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 is filed, the Commissioner of the Financial Services Agency is to examine whether the applicant Insurance Company is not entitled to exercise the voting rights represented by the shares or equity interests regarding which such application is filed, or to give instruction as to exercise thereof.
(法人に準ずるもの)
(Organization Equivalent to Corporation)
第一条の四 法第二条の二第一項第一号に規定する法人に準ずるものとして内閣府令で定めるものは、法人でない社団又は財団で代表者又は管理人の定めがあるものとする。
Article 1-4 An equivalent of a corporation to be specified by Cabinet Office Order, as provided in Article 2-2, paragraph (1), item (i) of the Act is an association or foundation without legal personality for which a representative person or an administrator has been appointed.
(計算書類等に係る連結の方法等)
(Method of Consolidation of Financial Statements)
第一条の五 法第二条の二第一項第二号に規定する内閣府令で定めるところにより連結してその計算書類その他の書類を作成するものとされる会社は、連結財務諸表規則第二条第一号に規定する連結財務諸表提出会社とする。
Article 1-5 (1) The companies required to prepare its financial statements or any other documents on a consolidated basis pursuant to the provisions of Cabinet Office Order, as provided in Article 2-2, paragraph (1), item (ii) of the Act, are Companies Submitting Consolidated Financial Statements as provided in Article 2, item (i) of the Regulation on Consolidated Financial Statements.
2 法第二条の二第一項第二号に規定する内閣府令で定めるところにより計算される数は、当該会社の保有する当該保険会社等(保険会社又は少額短期保険業者をいう。以下同じ。)の特定議決権(法第二条第十一項に規定する議決権から会社法(平成十七年法律第八十六号)第八百七十九条第三項(特別清算事件の管轄)の規定により議決権を有するものとみなされる株式についての議決権を除いたものをいう。以下この項において同じ。)の数に、その連結する会社等(同号に規定する会社等をいう。以下この条から第一条の七までにおいて同じ。)について、次の各号に掲げる区分に従い、それぞれ当該各号に定める当該保険会社等の特定議決権の数を合算した数に係る特定議決権比率(その保有する一の保険会社等の特定議決権の数を当該保険会社等の総株主の特定議決権の数で除して得た数をいう。)を当該保険会社等の総株主の議決権の数に乗じて得た数とする。
(2) The number to be calculated in accordance with the formula to be provided by the Cabinet Office Order, as provided in Article 2-2, paragraph (1), item (ii) of the Act, is the amount derived by multiplying the number of Voting Rights of All Shareholders in an Insurance Company, etc. (meaning an Insurance Company or a Small Amount and Short Term Insurance Company; the same applies hereinafter), by the Specified Voting Rights Ratio (the "Specified Voting Rights" means the voting rights as provided in Article 2, paragraph (11) of the Act, excluding the voting rights represented by shares deemed as shares with voting rights pursuant to the provisions of Article 879, paragraph (3) (Jurisdiction over a Special Liquidation Case) of the Companies Act (Act No. 86 of 2005), hereinafter the same applies in this paragraph; and the "Specified Voting Rights Ratio" means the number of Specified Voting Rights held in a single Insurance Company, etc., divided by the number of Specified Voting Rights of all shareholders in the Insurance Company, etc.), on the basis of the sum of the number of the Specified Voting Rights in the Insurance Company, etc. held by the company and the number of the Specified Voting Rights in the Insurance Company, etc. pertaining to the consolidated Companies, etc. (meaning Companies, as provided in Article 2-2, paragraph (1), item (ii) of the Act; hereinafter the same applies in this Article to Article 1-7) as referred to in the following items in accordance with the categories respectively set forth therein:
一 当該会社の子会社(財務諸表等規則第八条第三項に規定する子会社をいう。) その保有する当該保険会社等の特定議決権の数
(i) a Subsidiary Company (meaning a Subsidiary Company as provided in Article 8, paragraph (3) of the Regulation on Financial Statements, etc.) of the company: the number of Specified Voting Rights in such Insurance Company, etc. that are held by such Subsidiary Company;
二 当該保険会社等に係る議決権の行使について財務諸表等規則第八条第六項第三号に規定する認められる者及び同意している者となる者 その保有する当該保険会社等の特定議決権の数
(ii) a party entitled to exercise, or deemed to have consented to exercise, the voting rights in such Insurance Company, etc., as provided in Article 8, paragraph (6), item (iii) of the Regulation on Financial Statements, etc.: the number of Specified Voting Rights in such Insurance Company, etc. held by such party;
三 当該会社の関連会社(財務諸表等規則第八条第五項に規定する関連会社をいう。)(前号に掲げる者を除く。) 当該関連会社の純資産のうち当該会社に帰属する部分の当該純資産に対する割合を当該関連会社の保有する当該保険会社等の特定議決権の数に乗じて得た数
(iii) the company's Affiliated Company (meaning an Affiliated Company as provided in Article 8, paragraph (5) of the Regulation on Financial Statements, etc.) (excluding a party set forth in the preceding item): the number derived by multiplying the ratio of such Affiliated Company's net assets to the net assets belonging to such company, by the number of Specified Voting Rights in such Insurance Company, etc. held by such Affiliated Company.
(密接な関係を有する会社等)
(Companies in Close Relationship)
第一条の六 法第二条の二第一項第三号に規定する内閣府令で定める会社等は、次に掲げる会社等とする。
Article 1-6 (1) The Companies, etc. to be specified by Cabinet Office Order, as provided in Article 2-2, paragraph (1), item (iii) of the Act are as follows:
一 当該会社等が他の会社等の総株主又は総出資者の議決権の過半数を保有している場合における当該他の会社等
(i) another Company, etc., if the majority of voting rights of all shareholders or contributors in such another Company, etc. are held by the Company, etc.; or
二 他の会社等が当該会社等の総株主又は総出資者の議決権の過半数を保有している場合における当該他の会社等
(ii) another Company, etc., if such another Company, etc. holds the majority of the voting rights of all of the Company's shareholders or contributors.
2 前項の場合において、他の会社等によってその総株主又は総出資者の議決権の過半数を保有されている会社等が保有する議決権は、当該他の会社等が保有する議決権とみなす。
(2) In the case referred to in the preceding paragraph, the voting rights held by a Company, etc. majority of whose voting rights of all shareholders or equity interest holders are held by another Company, etc. are deemed as voting rights held by such another Company, etc.
3 令第十三条の五の二第六項の規定は、前二項の場合において会社等又は他の会社等が保有する議決権について準用する。
(3) The provisions of Article 13-5-2, paragraph (6) of the Cabinet Order apply mutatis mutandis to voting rights held by the Company, etc. or another Company, etc. in the case where the preceding two paragraphs apply.
(連結基準対象会社等に準ずる者)
(Parties Equivalent to Company Subject to Standards for Consolidation)
第一条の七 法第二条の二第一項第七号に規定する内閣府令で定める者及び内閣府令で定めるところにより計算される数は、次の各号に掲げる者の区分に応じ当該各号に定める数とする。
Article 1-7 The parties to be specified by Cabinet Office Order and the number to be calculated in accordance with Cabinet Office Order, as provided in Article 2-2, paragraph (1), item (vii) of the Act are the number set forth in the following items, in accordance with the categories of the parties as respectively set forth therein:
一 保険持株会社等(保険持株会社又は少額短期保険持株会社(法第二百七十二条の三十七第二項に規定する少額短期保険持株会社をいう。以下同じ。)をいう。以下この条において同じ。)の主要株主基準値以上の数の議決権の保有者(法第二条の二第一項第一号に掲げる者を含み、同項第二号から第六号までに掲げる者を除く。) その保有する当該保険持株会社等の議決権の数を当該保険持株会社等の総株主の議決権の数で除して得た数に当該保険持株会社等の子会社である保険会社等の総株主の議決権の数を乗じて得た数又は当該者、当該保険持株会社等及び当該保険持株会社等の子会社等(保険持株会社にあっては法第二百七十一条の二十四第一項に規定する子会社等をいい、少額短期保険持株会社にあっては法第二百七十二条の四十第一項に規定する子会社等をいう。次号において同じ。)が保有する当該保険持株会社等の子会社である保険会社等の議決権の数を合算して得た数のうちいずれか少ない数
(i) a holder of a voting rights not less than the Major Shareholder Threshold of an Insurance Holding Company, etc. (meaning an Insurance Holding Company or a Small Amount and Short Term Insurance Holding Company (meaning a Small Amount and Short Term Insurance Holding Company as provided in Article 272-37, paragraph (2) of the Act; the same applies hereinafter); hereinafter the same applies in this Article) (including the parties referred to in Article 2-2, paragraph (1), item (i) of the Act; and excluding the parties referred to in items (ii) to (vi) of the same paragraph): the number derived by dividing the number of voting rights in the Insurance Holding Company, etc. held by such holder by the number of voting rights of all shareholders of such Insurance Holding Company, etc., then multiplying such number by the number of the voting rights of all shareholders of an Insurance Company, etc. which is the Subsidiary Company of such Insurance Holding Company, or, the sum of the number of voting rights in an Insurance Company, etc. which is the Subsidiary Company of such Insurance Holding Company, etc. held by such holder, such Insurance Holding Company, etc. or a Subsidiary Company, etc. (meaning a Subsidiary Company, etc. as provided in Article 271-24, paragraph (1) of the Act in the case of an Insurance Holding Company; or, meaning a Subsidiary Company, etc. as provided in Article 272-40, paragraph (1) of the Act in the case of a Small Amount and Short Term Insurance Holding Company; the same applies in the following item) of such Insurance Holding Company, etc., whichever is smaller;
二 法第二条の二第一項第二号から第六号までの規定中「保険会社等」を「保険持株会社等」と読み替えて適用することとしたならば当該各号に掲げる者となる者(当該各号に掲げる者及び前号に掲げる者を除く。) それぞれ当該各号に定める議決権の数を当該議決権に係る株式を発行した保険持株会社等の総株主の議決権の数で除して得た数に当該保険持株会社等の子会社である保険会社等の総株主の議決権の数を乗じて得た数又は当該者、当該者の連結する会社等、当該者に係る会社等集団(同項第三号に規定する会社等集団をいう。)に属する会社等、当該者の合算議決権数(同項第五号に規定する合算議決権数をいう。)を計算する場合においてその保有する議決権を合算若しくは加算する会社等若しくは個人若しくは当該者の共同保有者(同項第六号に規定する共同保有者をいう。第二百八条において同じ。)、当該保険持株会社等及び当該保険持株会社等の子会社等が保有する当該保険持株会社等の子会社である保険会社等の議決権の数をそれぞれ合算して得た数のうちいずれか少ない数
(ii) the person who falls under the items of Article 2-2, paragraph (1), items (ii) to (vi) of the Act, given that these provisions are applied by replacing the term "Insurance Company, etc." to "Insurance Holding Companies, etc." (excluding the persons set forth in the relevant item and the person set forth in the preceding paragraph): the lesser of the following amounts: the number of the voting rights as set forth in the relevant items divided by the number of voting rights of all shareholders of the Insurance Holding Company, etc. which has issued the shares representing the voting rights, and multiply such number by the number of voting rights held by all shareholders of the Insurance Company, etc. which is a Subsidiary Company of such Insurance Holding Company, etc.; or the number the sum of the voting rights in Insurance Company, etc. which is the Subsidiary Company of the Insurance Holding Company, etc. held by the relevant party, the Companies, etc. consolidated with such party, Companies, etc. belonging to the corporate group (meaning the corporate group as provided in item (iii) of the same paragraph), Companies, etc. or individuals persons whose voting rights are added when calculating the Aggregate Voting Rights (meaning the Aggregate Voting Rights as provided in item (v) of the same paragraph) of that party, or Joint Holder of such party (meaning the Joint Holder as provided in item (vi) of the same paragraph; the same applies in Article 208), the Insurance Holding Company, etc. or its Subsidiary Companies, etc.
(訳文の添付)
(Attachment of Japanese Translation)
第二条 法、令又はこの府令の規定により内閣総理大臣、金融庁長官又は財務局長若しくは福岡財務支局長(次条、第二百四十四条及び第二百四十六条において「内閣総理大臣等」という。)に提出する書類で、特別の事情により日本語で記載することができないものがあるときは、その訳文を付さなければならない。
Article 2 When, due to any special circumstance, it is impossible to prepare the Japanese version of any document required to be submitted to the Prime Minister, the Commissioner of the Financial Services Agency, Director-General of Local Finance Bureau or Director-General of the Fukuoka Local Finance Branch Bureau (hereinafter referred to as the "Prime Minister or Other Official" in the following Article, Article 244 and Article 246) pursuant to the provisions of the Act, the Cabinet Order or this Cabinet Office Order, a Japanese translation thereof must be attached thereto.
(外国通貨の換算)
(Conversion of Foreign Currency)
第三条 法、令又はこの府令の規定により内閣総理大臣等に提出する書類中、外国通貨により金額を表示するものがあるときは、当該金額を本邦通貨に換算をした金額及びその換算に用いた換算率を付記しなければならない。
Article 3 If any document required to be submitted to the Prime Minister or Other Official under the Act, the Cabinet Order or this Cabinet Office Order contains any document with description of the amount in a foreign currency, the amount converted into the Japanese currency and the conversion rates used for such conversion must be stated therein.
第二編 保険会社等
Part II Insurance Company
第一章 通則
Chapter I General Rules
(疾病等に類する事由)
(Causes Similar to Sickness)
第四条 法第三条第四項第二号ニに規定する内閣府令で定める事由は、次に掲げる事由とする。
Article 4 The causes to be specified by Cabinet Office Order, as provided in Article 3, paragraph (4), item (ii), (d) of the Act are as follows:
一 出産及びこれを原因とする人の状態
(i) parturition, and state of human body caused by the parturition;
二 不妊治療を要する身体の状態
(ii) state of human body requiring fertility treatment;
三 老衰を直接の原因とする常時の介護を要する身体の状態
(iii) state of human body requiring constant nursing care, directly resulted from senility; and
四 骨髄の提供及びこれを原因とする人の状態
(iv) donation of bone marrow, and state of human body caused by the donation.
(治療に類する行為)
(Activities Similar to Medical Treatment)
第五条 法第三条第四項第二号ホに規定する内閣府令で定める行為は、次に掲げる行為とする。
Article 5 The activities to be specified to Cabinet Office Order, as provided in Article 3, paragraph (4), item (ii), (e) of the Act are as follows:
一 保健師助産師看護師法(昭和二十三年法律第二百三号)第三条(定義)に規定する助産師が行う助産
(i) midwifery performed by a midwife as provided in Article 3 (Definitions) of the Act on Public Health Nurses, Midwives and Nurses (Act No. 203 of 1948);
二 柔道整復師法(昭和四十五年法律第十九号)第二条(定義)に規定する柔道整復師が行う施術
(ii) therapies performed by a judo therapist as provided in Article 2 (Definitions) of the Judo Therapists Act (Act No. 19 of 1970);
三 あん摩マツサージ指圧師、はり師、きゆう師等に関する法律(昭和二十二年法律第二百十七号)に基づくあん摩マッサージ指圧師、はり師又はきゅう師が行う施術(医師の指示に従って行うものに限る。)
(iii) therapies to be performed by a massage and figure pressure therapists, acupuncture therapists or moxacauterization therapists as provided in the Act on Practitioners of Massage, Finger Pressure, Acupuncture and Moxacauterization, etc. (Act No. 217 of 1947) (limited to therapies performed in accordance with the instructions from medical doctors).
(免許申請書の添付書類)
(Documents to Be Attached to Written Application for License)
第六条 法第四条第二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 6 (1) The documents to be specified by Cabinet Office Order, as provided in Article 4, paragraph (2) of the Act, are as follows:
一 理由書
(i) a written statement of reasons;
二 会社の登記事項証明書
(ii) a certificate of registered matters of the company;
三 創立総会が招集されたときは、その創立総会の議事録(会社法第八十二条第一項(創立総会の決議の省略)の規定により創立総会の決議があったものとみなされる場合には、当該場合に該当することを証する書面。以下同じ。)(当該保険会社が株式移転(法第九十六条の八第一項に規定する組織変更株式移転を含む。)により設立された場合又は会社分割により設立された場合には、これに関する株主総会の議事録(会社法第三百十九条第一項(株主総会の決議の省略)の規定により株主総会の決議があったものとみなされる場合には、当該場合に該当することを証する書面。以下同じ。)その他必要な手続があったことを証する書面)
(iii) the minutes of organizational meeting, if such meeting was called (in a case where, pursuant to the provisions of Article 82, paragraph (1) (Omission of Resolution of Organizational Meetings) of the Companies Act, the resolution of an organizational meeting is deemed to have been adopted, a document certifying that the company falls under the relevant case; the same applies hereinafter) (or, if the Insurance Company has been incorporated through a share transfer (including Share Transfer on Entity Conversion as provided in Article 96-8, paragraph (1) of the Act) or through company split, the minutes of the relevant shareholders meeting (in a case where, pursuant to the provisions of Article 319, paragraph (1) (Omission of Resolution of Shareholders Meetings) of the Companies Act, a resolution of a shareholders meeting is deemed to have been made, a document certifying that the company falls in the relevant case; the same applies hereinafter) or any other document certifying that necessary procedures have been implemented);
四 事業計画書
(iv) business plan;
五 直近の日計表その他の最近における財産及び損益の状況を知ることができる書類
(v) the latest daily accounts sheet or any other document disclosing the current status of properties and profits and losses;
六 取締役及び監査役(監査等委員会設置会社(法第四条第一項第三号に規定する監査等委員会設置会社をいう。以下同じ。)にあっては取締役、指名委員会等設置会社(同号に規定する指名委員会等設置会社をいう。以下同じ。)にあっては、取締役及び執行役)の履歴書
(vi) résumés of directors and company auditors (if the company is a company with audit and supervisory committee (meaning a company with audit and supervisory committee as provided in Article 4, paragraph (1), item (iii) of the Act; the same applies hereinafter), résumés of directors, and if the company is a company with nominating committee, etc. (meaning a company with nominating committee, etc. as provided in the same item; the same applies hereinafter), résumés of directors and executive officers);
七 会計参与設置会社(法第八条の二第一項第二号に規定する会計参与設置会社をいう。以下同じ。)にあっては、会計参与の履歴書(会計参与が法人であるときは、当該会計参与の沿革を記載した書面及びその職務を行うべき社員の履歴書。以下同じ。)
(vii) if the company is a company with accounting advisors (meaning a company with accounting advisors as provided in Article 8-2, paragraph (1), item (ii) of the Act; the same applies hereinafter), résumé of its accounting advisors (if any accounting advisor is a corporation, a document describing its background and the résumé of a member who is to perform the duties of such corporation; the same applies hereinafter);
八 会計監査人の履歴書(会計監査人が法人であるときは、当該会計監査人の沿革を記載した書面及びその職務を行うべき社員の履歴書。以下同じ。)
(viii) résumés of financial auditors (if any financial auditor is a corporation, a document describing its background and the résumé of a member who is to perform the duties of such corporation; the same applies hereinafter);
九 主要な株主の商号、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(相互会社の場合にあっては、社員になろうとする者の名簿)
(ix) a document describing the trade name or name of major shareholders and the number of voting rights held by such major shareholders (if the company is a Mutual Company, a list of its prospective members);
十 保険会社の業務に関する知識及び経験を有する従業員の確保の状況を記載した書類
(x) a document describing the status of maintenance of employees with knowledge and experience related to business of an Insurance Company;
十一 法第三条第一項の免許を受けようとする者が子会社等(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。以下この号及び第十条の二第五号において同じ。)を有する場合には、次に掲げる書類
(xi) if the party seeking a license under Article 3, paragraph (1) of the Act has any Subsidiary Company, etc. (meaning a 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 and Article 10-2, item (v)), the following documents:
イ 当該子会社等の名称及び主たる営業所又は事務所の位置を記載した書類
(a) a document describing the name of such Subsidiary Company, etc. and the location of its principal business office or principal office;
ロ 当該子会社等の役員(役員が法人であるときは、その職務を行うべき者を含む。)の役職名及び氏名又は名称を記載した書類
(b) a document describing the job titles and names of the officers of such Subsidiary Company, etc. (if any of its officer is a corporation, the officers include a person to perform the duties of such corporation);
ハ 当該子会社等の業務の内容を記載した書類
(c) a document describing the details of business of such Subsidiary Company, etc.;
ニ 当該子会社等の最終の貸借対照表(関連する注記を含む。以下同じ。)、損益計算書(関連する注記を含む。以下同じ。)、株主資本等変動計算書(関連する注記を含む。以下同じ。)その他の当該子会社等の最近における業務、財産及び損益の状況を知ることができる書類
(d) the latest balance sheet (including the notes in reference thereto; the same applies hereinafter), profit and loss statement (including the notes in reference thereto; the same applies hereinafter), and the statement of changes in shareholders' equity (including the notes in reference thereto; the same applies hereinafter) of the Subsidiary Company, etc., and any other document disclosing the current status of its business, properties, and profits and losses; and
ホ 法第三条第一項の免許を受けようとする者及びその子会社等の業務、財産及び損益の状況の見込みを記載した書類
(e) a document describing the prospect on business, properties, and profits and losses of the party seeking the license under Article 3, paragraph (1) of the Act as well as its Subsidiary Company, etc.;
十二 当該免許申請に係る保険が第三分野保険(法第三条第四項第二号若しくは第五項第二号に掲げる保険(以下この号において「第三分野の元受保険」という。)又は同条第五項第一号に掲げる保険のうち第三分野の元受保険に係る再保険であって、元受保険契約(保険契約のうち再保険契約以外のものをいう。第三十三条第三項第一号及び第三号、第二百二十七条の二第三項第十二号並びに第二百三十四条の二十一の二第一項第十号において同じ。)に係る全ての保険責任が移転され、かつ、当該保険責任の全部に相当する責任準備金が積み立てられるものをいう。以下同じ。)の保険契約(保険期間が一年以下の保険契約(当該保険契約の更新時において保険料率の変更をしないことを約した保険契約を除く。)及び第二百十二条第一項第五号に規定する傷害保険契約その他これに準ずる給付を行う保険契約を除く。以下この条、第十一条第七号、第五十三条第一項第二号、第百十八条第一項第六号、第百七十九条第一項第七号、第二百二十七条の二第三項第十一号、第二百三十四条の二十一の二第一項第九号及び第二百四十三条において同じ。)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四条第二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、保険計理人が確認した結果を記載した意見書
(xii) if the insurance regarding which the license application is filed covers any insurance contract (excluding an insurance contracts whose insurance period is one year or shorter (excluding the insurance contracts with a special agreement not to revise the insurance premiums rate upon the renewal of such contract); and also excluding Injury insurance Contract as provided in Article 212, paragraph (1), item (v) and any other types of insurance contracts providing for the payment of any other similar benefits; hereinafter the same applies in this Article, Article 11, item (vii), Article 53, paragraph (1), item (ii), Article 118, paragraph (1), item (vi), Article 179, paragraph (1), item (vii), Article 227-2, paragraph (3), item (xi), Article 234-21-2, paragraph (1), item (ix) and Article 243) for the Third-Sector Insurance (meaning the insurance as set forth in Article 3, paragraph (4), item (ii) or paragraph (5), item (ii) of the Act (hereinafter referred to as the "Third-Sector Primary Insurance" in this item), or the insurance as set forth in Article 3, paragraph (5), item (i) which falls under the reinsurance for the Third-Sector Primary Insurance, whereby all insurance liabilities under the Primary Insurance Contracts (meaning the insurance contracts which are not reinsurance contracts; the same applies in Article 33, paragraph (3), items (i) and (iii), Article 227-2, paragraph (3), item (xii) and Article 234-21-2, paragraph (1), item (x)) are transferred, and for which the policy reserve equivalent to the entire insurance liability is to be provided; the same applies hereinafter), a written opinion stating the results of the actuary's verification that the matters stated in the documents specified in Article 4, paragraph (2), item (iv) of the Act which relate to the contract for Third-Sector Insurance are reasonable and adequate in terms of the actuarial methodology; and
十三 その他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
(xiii) any other document describing information which would be informative for implementation of the examination under Article 5, paragraph (1) of the Act.
2 前項第四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 a business plan as referred to in item (iv) of the preceding paragraph, Insurance Solicitation plan, prospect on income and expenditure, and information which would serve the basis thereof.
3 保険会社以外の株式会社が従前の目的を変更して保険業を営むため法第四条第一項の規定により免許申請書を提出する場合においては、同条第二項に規定する内閣府令で定める書類は、第一項(第三号に係る部分を除く。)に規定する書類のほか、次に掲げる書類とする。
(3) When a stock company which is not an Insurance Company submits a written application for license under Article 4, paragraph (1) so as to carry out the Insurance Business by amending its prior business purposes, the documents to be specified by Cabinet Office Order, as provided in paragraph (2) of the same Article are the following documents, beyond the documents provided in paragraph (1) (excluding the portion pertaining to item (iii)):
一 従前の目的を変更して保険業を営むことを決議した株主総会の議事録
(i) minutes of shareholders meeting resolving that it will engage in Insurance Business by amending its prior business purposes;
二 従前の定款及び免許申請の際に現に存する取引の性質を明らかにする書面
(ii) the articles of incorporation before the amendment, and documents identifying the natures of transactions already in effect as of the time of the application of license; and
三 最終の貸借対照表、損益計算書及び株主資本等変動計算書
(iii) the latest balance sheet, profit and loss statement and the statement of changes in shareholders' equity, etc.
(免許申請手続)
(Procedures for License Application)
第七条 法第四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 7 (1) For submitting a written application for license under Article 4, paragraph (1) of the Act as well as its attachments, an original thereof must be submitted to the Prime Minister via the Commissioner of the Financial Services Agency.
2 法第三条第一項の免許を受けようとする者又は同項の免許を受けようとする保険業を営む株式会社若しくは相互会社の設立を予定している者は、法第四条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 party seeking a license under Article 3, paragraph (1) of the Act or a party intending to incorporate a stock company or a Mutual Company engaged in Insurance Business regarding which a license under the same paragraph is sought may make an application for the preliminary examination, by way of submitting to the Prime Minister, via the Commissioner of the Financial Services Agency, documents equivalent to those provided for in Article 4 of the Act.
(事業方法書の記載事項)
(Matters to Be Stated in Statement of Business Procedures)
第八条 法第三条第一項の免許の申請者(以下この条から第十条までにおいて「免許申請者」という。)は、次に掲げる事項を法第四条第二項第二号に掲げる書類に記載しなければならない。
Article 8 (1) An applicant of license under Article 3, paragraph (1) of the Act (hereinafter referred to as a "License Applicant" in this Article to Article 10) must state the following matters in the documents as referred to in Article 4, paragraph (2), item (ii) of the Act:
一 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) scope of the insured or the insurance purposes, and categories of types of insurances (including reinsurances);
二 保険金額及び保険期間に関する事項
(ii) the matters concerning insurance amount and insurance period;
三 被保険者又は保険の目的の選択及び保険契約の締結の手続に関する事項
(iii) the matters concerning determination of the insured or the purposes of insurance; and the matters concerning the procedures for conclusion of insurance contracts;
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 receiving of insurance premiums; and the matters related to payment of insurance proceeds and refunds including insurance premiums refunds;
五 保険証券(保険法(平成二十年法律第五十六号)第六条第一項、第四十条第一項又は第六十九条第一項の書面をいう。以下同じ。)、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 stated in insurance policy certificate (meaning a document under Article 6, paragraph (1), Article 40, paragraph (1) or Article 69, paragraph (1) of the Insurance Act (Act No. 56 of 2008); the same applies hereinafter), application for insurance contracts, and documents to be attached thereto;
六 保険契約の特約に関する事項
(vi) the matters concerning special provisions under insurance contracts;
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 treatment in cases of modification to insurance amount, insurance types or insurance period.
2 免許申請者は、特別勘定(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。以下この章から第五章までにおいて同じ。)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、第八十三条第一号イからカ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 creates a Special Account (meaning a special account to be created pursuant to the provisions of Article 118, paragraph (1) of the Act; hereinafter the same applies in this Chapter to Chapter V), 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 created falls under the cases set forth in any of Article 83, item (i), (a) to (n), 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 the insurance contract for which a Special Account is to be created;
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 therefor; 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 when insurance premiums, in whole or in part, are transferred to the Special Account.
3 免許申請者は、積立勘定(第三十条の三第一項(第六十三条において準用する場合を含む。)の規定により設ける勘定をいう。以下この項及び第十一条において同じ。)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 creates an Accumulation Account (meaning an account created pursuant to the provisions of Article 30-3, paragraph (1) (including the cases where applied mutatis mutandis pursuant to Article 63); hereinafter the same applies in this paragraph and Article 11), 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 created;
二 保険料のうち積立勘定に経理されるもの
(ii) insurance premiums whose accounting is to be managed in 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 appraisal method therefor.
(普通保険約款の記載事項)
(Matters to Be Stated in General Policy Conditions)
第九条 免許申請者は、次に掲げる事項を法第四条第二項第三号に掲げる書類に記載しなければならない。
Article 9 A License Applicant must state the following matters in the document set forth in Article 4, paragraph (2), item (iii) of the Act:
一 保険金の支払事由
(i) causes of payment of insurance proceeds;
二 保険契約の無効原因
(ii) causes which render an insurance contract invalid;
三 保険者としての保険契約に基づく義務を免れるべき事由
(iii) causes which release the insurer from its obligations under the insurance contract;
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
(iv) method of specifying the scope of the insurer's obligations, and the timing for the performance thereof;
五 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 may be suffered by a policyholder or an insured as a result of its failure in performance of the obligations under the policy conditions;
六 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 whole or part, and the rights and obligations of the parties if the cancellation is effected; and
七 契約者配当(法第百十四条第一項に規定する契約者配当をいう。以下この章から第五章まで及び第十二章において同じ。)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 is entitled to receive policy dividends (meaning policy dividends as provided in Article 114, paragraph (1) of the Act; hereinafter the same applies in this Chapter to Chapter V and in Chapter XII) or distribution of surplus to members, the scope of such entitlement.
(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)
第十条 免許申請者は、法第三条第四項の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七十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又は同項第三号の払戻積立金を積み立てる保険契約に係る事項に、第四号に掲げる事項にあっては社員に対する剰余金の分配又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、法第四条第二項第四号に掲げる書類に記載しなければならない。
Article 10 A License Applicant must state in the document referred to in Article 4, paragraph (2), item (iv) of the Act the following matters: the matters set forth in items (i) to (vi) and item (viii), in the case of an application for life insurance business license under Article 3, paragraph (4) of the Act; or the matters set forth in items (i) to (iv) and items (vi) to (viii) (as for the matters specified in item (iii), limited the matters relating to an insurance contract for which an insurance premiums reserve under Article 70, paragraph (1), item (i), (a) (hereinafter simply referred to as "Insurance Premiums Reserve" in this Article) is to be calculated or for which refund reserve under item (iii) of that item is to be set aside; as for the matters specified in item (iv), limited to the matters relating to an insurance contract wherein surplus or policy dividends are to be distributed to members; or as for the matters specified in item (vi), limited to the matters relating 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 3, paragraph (5) of the Act:
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 the method for calculation of insurance premiums (when the method requires a coefficient which serves the basis of such calculation, such coefficient is included);
二 責任準備金(法第百十六条第一項の責任準備金をいう。以下この章から第八章までにおいて同じ。)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 (when the method requires a coefficient which serves the basis of such calculation, such coefficient is included) of policy reserves (meaning policy reserves as set forth in Article 116, paragraph (1) of the Act; hereinafter the same applies in this Chapter to Chapter VIII);
三 返戻金の額その他の被保険者のために積み立てるべき額を基礎として計算した金額(以下「契約者価額」という。)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 and basis of calculation of the amount of refunds or any other amount to be calculated based upon the amount to be reserved for the insured (hereinafter referred to as the "Policyholder Value");
四 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及び社員に対する剰余金の分配又は契約者配当の計算の方法に関する事項
(iv) the matters related to the method of calculation of the members' dividend reserve as set forth in Article 30-5, paragraph (1), item (i) or policy dividend reserve as set forth in Article 64, paragraph (1), and distribution of surplus to members or policy dividends;
五 未収保険料の計上に関する事項
(v) the matters related to posting 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 calculation methods applied in the case of modification to the insurance amount, insurance type or insurance period;
七 純保険料(保険料のうち将来の保険金の支払に充てられると見込まれるものをいう。第百二十二条及び第二百十一条の六において同じ。)に関する事項
(vii) the matters related to Net Insurance Premiums (meaning the portion of insurance premiums which is expected to be allocated for future payment of insurance proceeds; the same applies in Article 122 and Article 211-6); and
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.
(免許の審査)
(License Examination)
第十条の二 内閣総理大臣は、法第三条第一項の免許の申請に係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 10-2 When conducting an examination provided in Article 5, paragraph (1) of the Act which pertains to the license application under Article 3, paragraph (1) of the Act, the Prime Minister is to pay due regards to the following circumstances:
一 当該免許の申請に係る免許が法第三条第四項の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一事業年度の当期純利益又は当期純剰余が見込まれること。
(i) if the category of the license for which the application is filed is a life insurance business license as set forth in Article 3, paragraph (4) of the Act, that 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三条第五項の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一事業年度の当期純利益又は当期純剰余が見込まれること。
(ii) if the category of the license for which the application is filed is a non-life insurance business license as set forth in Article 3, paragraph (5) of the Act, that 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) that, after the license is granted, the applicant is expected to maintain the benchmark for the soundness of its business management at an appropriate level;
四 免許申請書に添付された法第四条第二項第一号に掲げる書類に記載された事項が申請者の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) that the matters set forth in the documents prescribed in Article 4, paragraph (2), item (i) of the Act as attached to the written application for registration are adequate for securing the applicant's sound and proper business operation; and
五 申請者及びその子会社等において収支が良好に推移することが見込まれること。
(v) that the applicant and its Subsidiary Company, etc. are expected to demonstrate sound income and expenditure results.
(事業方法書等の審査基準)
(Criteria for Examination of Statement of Business Procedures)
第十一条 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、次に掲げる基準とする。
Article 11 The criteria to be specified by Cabinet Office Order, as provided in Article 5, paragraph (1), item (iii), (e) of the Act is as follows:
一 保険契約の内容が、保険契約者等(法第五条第一項第三号イに規定する保険契約者等をいう。以下同じ。)の需要及び利便に適合した妥当なものであること。
(i) that the terms and conditions of the insurance contract appropriately match the needs and convenience of Policyholders, etc. (meaning Policyholders, etc. as provided in Article 5, paragraph (1), item (iii), (a) of the Act; the same applies hereinafter);
二 次のイ及びロに掲げる手続に関する当該イ及びロに定める同意の方式について、書面による方式その他これに準じた方式が明瞭に定められていること。
(ii) that, for the method of obtaining consent provided in (a) or (b) below in relation to the procedure set forth therein, respectively, a method to obtain the consent in writing or any other equivalent method is clearly provided:
イ 保険契約の締結(被保険者の同意を必要とする契約の変更を含む。次号において同じ。) 保険法第三十八条又は第六十七条第一項の同意
(a) conclusion of an insurance contract (including the modification to contracts which requires consent from the insured; hereinafter the same applies in the following item): consent under Article 38 or Article 67, paragraph (1) of the Insurance Act;
ロ 保険法第四十三条第一項又は第七十二条第一項に規定する保険金受取人の変更 同法第四十五条又は第七十四条第一項の同意
(b) change of a beneficiary provided in Article 43, paragraph (1) or Article 72, paragraph (1) of the Insurance Act: consent under Article 45 or Article 74, paragraph (1) of that Act;
二の二 電気通信回線に接続している情報処理の用に供する機器を利用して、保険契約の申込みその他の保険契約の締結の手続を行うものについては、保険契約の申込みをした者の本人確認、被保険者(当該保険契約の締結時において被保険者が特定できない場合を除く。)の身体の状況の確認、契約内容の説明、情報管理その他当該手続の遂行に必要な事項について、保険契約者等の保護及び業務の的確な運営が確保されるための適切な措置が講じられていること。
(ii)-2 that, when the application of or any other procedures for conclusion of an insurance contract are to be handled by the use of devices connected to telecommunication lines made available for information processing, adequate measures are implemented so as to secure protection of Policyholders, etc. and appropriate business operation, in relation to identify confirmation of the applicants of insurance contracts, checking of physical conditions of the insured (excluding the case where the insured cannot be identified at the time of conclusion of the insurance contract), explanation of contract terms and conditions, information management and any other aspects as may be required for implementation of such procedures;
三 保険契約の解約による返戻金の開示方法が、保険契約者等の保護に欠けるおそれのない適正なものであり、かつ、明瞭に定められていること。
(iii) that the method of disclosure of information on surrender value of an insurance contract is appropriate and bears no risk of negative impact on protection of Policyholders, etc., and that such method is clearly provided;
三の二 次に掲げる保険契約のうち、令第四十五条第一号から第四号までに掲げる場合のいずれかに該当するため法第三百九条第一項に規定する申込みの撤回等を行うことができないものにあっては、特定早期解約(保険契約の解約のうち、当該保険契約の成立の日又はこれに近接する日から起算して十日以上の一定の日数を経過するまでの間に限り、解約により保険契約者に払い戻される返戻金の計算に際して、契約者価額から控除する金額を零とし、及び当該保険契約に係る費用として保険料から控除した金額の全額を契約者価額に加算するものをいう。第五十三条の十二において同じ。)を行うことができる旨の定めがあること。ただし、法第三百九条第一項第二号から第五号までに掲げる場合若しくは令第四十五条第五号から第八号までに掲げる場合のいずれかに該当するため当該申込みの撤回等を行うことができない場合、又は令第四十五条第一号から第四号までに掲げる場合のいずれかに該当する場合において当該保険会社が当該申込みの撤回等に応じる旨の定めがある場合は、この限りでない。
(iii)-2 that, in the case of any of the following insurance contracts regarding which the Revocation, etc. of application as provided in Article 309, paragraph (1) of the Act is unacceptable due the ground of falling under any of the cases specified in Article 45, items (i) to (iv) of the Cabinet Order, such insurance contract may provide for an option for a Special Early Cancellation (meaning a cancellation of an insurance contract regarding which, for the purpose of calculation of the surrender value payable to the policyholders, the deduction from the Policyholder Value is treated as zero and the contract expenses deducted from the insurance premiums is added to the Policyholder Value, only for the period until the elapse of certain number of days not less than ten days counting from the execution date of the insurance contract or the dates close to it; the same applies in Article 53-12); provided, however, this does not apply to the case where the Revocation, etc. of the application is unacceptable on the ground of falling under any of the cases as specified in Article 309, paragraph (1), items (ii) to (v) of the Act or in Article 45, items (v) to (viii) of the Cabinet Order; or where the insurance contract contains a provision that the Insurance Company accepts the Revocation, etc. of the application if any of the cases specified in Article 45, items (i) to (iv) of the Cabinet Order applies:
イ 第七十四条各号に掲げる保険契約
(a) insurance contracts as set forth in the items of Article 74;
ロ 解約による返戻金の額が、金利、通貨の価格、金融商品市場(金融商品取引法第二条第十四項に規定する金融商品市場をいう。以下同じ。)における相場その他の指標に係る変動により保険料の合計額を下回ることとなるおそれがある保険契約(イに掲げるものを除く。)
(b) an insurance contract (excluding the insurance contracts as referred to in (a) above) which entails potential risk that the surrender value may fall short of the total amount of insurance premiums, as a result of a fluctuation in indicators such as interest rate, value of currencies or quotations on the Financial Instruments Market (meaning the Financial Instruments Market as provided in Article 2, paragraph (14) of the Financial Instruments and Exchange Act; the same applies hereinafter);
ハ 保険金、返戻金その他の給付金(以下「保険金等」という。)の額を外国通貨をもって表示する保険契約(イ又はロに掲げるものを除く。)
(c) an insurance contract (excluding the insurance contracts referred to in (a) or (b) above) under which the amount of insurance proceeds, refunds or any other benefits (hereinafter referred to as "Insurance Proceeds, etc.") are indicated in foreign currencies;
四 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を行う場合においては、保険金の支払基準及び限度額が適正であること。
(iv) that, when the insurance as set forth in Article 3, paragraph (4), item (i) or (ii) of the Act is to be underwritten, the criteria for payment and the maximum limitation of the insurance proceeds are adequate;
五 特別勘定又は積立勘定を設ける保険契約にあっては、それらに属する財産の運用に係る体制が適正であること。
(v) that, in the case of an insurance contract for which a Special Account or an Accumulation Account is to be created, the structures for investment of the properties in such accounts are adequate;
六 保険契約者に対して、第二百二十七条の二第三項第六号から第九号まで及び第二百三十四条の二十一の二第一項第四号から第七号までに定める書面(第二百二十七条の二第三項第八号に定めるものにあっては、特定保険契約(法第三百条の二に規定する特定保険契約をいう。以下同じ。)の解約による返戻金がないことを記載したものに限る。)を交付した上で、当該保険契約者から当該書面を受領した旨の署名又は押印を得る措置が明確に定められていること。
(vi) that the measures are clearly prescribed so that the documents specified in Article 227-2, paragraph (3), items (vi) to (ix) and Article 234-21-2, paragraph (1), items (iv) to (vii) (limited to those stating that no refund is to be made upon cancellation of a Specified Insurance Contract (meaning a Specified Insurance Contract as provided in Article 300-2 of the Act; the same applies hereinafter), in the case of documents specified in Article 227-2, paragraph (3), item (viii)) are to be furnished to a policyholder and that signature or seals in acknowledgment of the receipt of those documents by the policyholder are to be obtained;
六の二 保険契約者に対して、第二百二十七条の二第三項第八号に定める書面(特定保険契約の解約による返戻金がないことを記載したものを除く。)を交付した上で、当該保険契約者から当該書面を受領した旨の署名若しくは押印を得る措置又はこれに準ずる措置が明確に定められていること。
(vi)-2 that the measures are clearly prescribed so that the documents specified in Article 227-2, paragraph (3), item (viii) (excluding those stating that no refund is to be made upon cancellation of a Specified Insurance Contract) are to be furnished to a policyholder and that signature or seals in acknowledgment of the receipt of those documents by the policyholder are to be obtained, or that measures similar thereto are clearly prescribed;
七 保険会社が保険料率その他の契約内容の全部又は一部を変更(保険契約の内容の追加又は削除及び保険契約の全部又は一部の解除を含む。)することができることを約した保険契約にあっては、次に掲げるいずれかの要件を満たすものであること。
(vii) that, in the case of an insurance contract regarding which the Insurance Company undertakes that insurance premiums rate or any other terms and conditions thereunder may be modified (including addition to or deletion of the terms and conditions thereunder, and also including whole or partial cancellation thereof), in whole or in part, any of the following requirements is met:
イ 保険契約の内容が変更されることがある場合の要件、変更箇所、変更内容及び保険契約者に内容の変更を通知する時期が明確に定められていること。この場合において、第三分野保険の保険契約で基礎率変更権(保険契約締結時の保険料計算の基礎となる保険事故発生率(以下「予定発生率」という。)について、実際の保険事故発生率(以下「実績発生率」という。)が保険契約締結時の予測と相違し又は今後明らかに相違することが予測されるため、予定発生率を変更して保険料又は保険金の額の変更を行う権利のことをいう。以下同じ。)に関する規定を法第四条第二項第三号に掲げる書類に記載する場合は、予定発生率に対する実績発生率の状況を示す指標を基に、当該基礎率変更権の行使に係る法第百二十三条第一項の規定に基づく認可を申請することができる基準(第五十三条第一項第二号イからハまで、第二百二十七条の二第三項第十一号イ及び第二百三十四条の二十一の二第一項第九号イにおいて「基礎率変更権行使基準」という。)を明確に定めていること。
(a) that, when any of the terms and conditions under the insurance contract are subject to any modification, the requirement, the provisions subject to modification, the details of the modification, and the timing for informing the policyholder of such change are clearly provided; in such case, if, in connection with the contracts for Third-Sector Insurance, the provisions on the Right to Modification of Base Rate (meaning the right to effect any modification to the amount of insurance premiums or the amount of insurance proceeds by amending the incidence rate of insured events which served as the basis of calculation of insurance premiums as of the time of conclusion of the insurance contract (hereinafter referred to as the "Assumed Incidence Rate"), due to the reason that the Actual Incidence Rate of insured events (hereinafter referred to as "Actual Incidence Rate") deviate or will likely deviate from the estimation as of the time of conclusion of the insurance contract; the same applies hereinafter) is to be stated in the document as set forth in Article 4, paragraph (2), item (iii) of the Act, the criteria for judgment of eligibility for application of the recognition under Article 123, paragraph (1) of the Act which pertains to the exercise of such Right to Modification of Base Rate (referred to be "Criteria for Exercise of Right to Modification of Base Rates" in Article 53, paragraph (1), item (ii), (a) to (c), Article 227-2, paragraph (3), item (xi), (a) and Article 234-21-2, paragraph (1), item (ix), (a)) is clearly provided based on the indicator reflecting the figure of the Actual Incidence Rate against the Assumed Incidence Rate;
ロ 保険会社が保険契約者に対して、保険契約の内容の変更を通知した場合、当該保険契約者等が不利益を受けることなく当該保険契約を将来に向かって解除できるものであること。
(b) that, when the Insurance Company notifies the policyholder of any amendment to the terms and conditions under the insurance contract, the policyholder may effect non-retroactive cancellation of the insurance contract without suffering any disadvantage.
(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)
第十二条 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、次に掲げる基準とする。
Article 12 The criteria to be specified by Cabinet Office Order, as provided in Article 5, paragraph (1), item (iv), (c) of the Act is as follows:
一 契約者価額の計算が、保険契約者等にとって不当に不利益なものでないこと。
(i) that the calculation of the Policyholder Value is not unreasonably disadvantageous to the Policyholder, etc.;
二 当該書類に記載された事項(保険料に係る部分を除く。)に関し、特定の者に対して不当な差別的取扱いをするものでないこと。
(ii) that, with regard to the matters specified in the document (excluding the portion pertaining to the insurance premiums), a specific party is not treated in an unreasonably discriminatory manner; and
三 自動車の運行に係る保険(自動車損害賠償保障法(昭和三十年法律第九十七号)第五条(責任保険又は責任共済の契約の締結強制)の自動車損害賠償責任保険を除く。)の引受けを行う場合においては、次に掲げるすべての要件を満たすものであること。
(iii) that, when the automobile driving insurance (excluding automobile damage liability insurance as provided in Article 5 (Compulsory Execution of Contract for Liability Insurance or Liability Mutual Aid Insurance) of the Automobile Liability Security Act (Act No. 97 of 1955)) is to be underwritten, such insurance satisfies all of the following requirements:
イ 純保険料率の算出につき危険要因を用いる場合には、次に掲げるいずれかの危険要因により、又はそれらの危険要因の併用によること。
(a) that, when a risk factor is to be used for the purpose of calculation of net insurance premiums rate, such risk factor is one or more of the following factors:
(1) 年齢
1. age;
(2) 性別
2. sex;
(3) 運転歴
3. driving history;
(4) 営業用、自家用その他自動車の使用目的
4. purpose of use of automobile, such as business use or personal use;
(5) 年間走行距離その他自動車の使用状況
5. status of use of automobile, such as driving distance per year;
(6) 地域
6. districts;
(7) 自動車の種別
7. automobile type;
(8) 自動車の安全装置の有無
8. whether the automobile is equipped with safety device; and
(9) 自動車の所有台数
9. the number of automobiles owned;
ロ イに規定する危険要因による純保険料率の格差が統計及び保険数理に基づき定められていること。
(b) that the disparity of net insurance premiums rate based on the risk factors as provided in (a) above is provided in conformity with the statistics and actuarial methodology;
ハ イに規定する年齢、性別及び地域に係る純保険料率が、別表の上欄に掲げる区分に応じ、同表の下欄に掲げる要件を満たすものであること。
(c) that the net insurance premiums rate pertaining to age, sex and district as provided in (a) above satisfies the requirements as set forth in the left columns of Appended Form hereto, in accordance with the categories as respectively set forth in the right columns;
ニ 法第四条第二項第四号に規定する書類に、免許に係る保険料を中心とした一定範囲内で保険料を修正することを記載する場合には、その範囲が免許に係る保険料に対し、千分の百二十五を乗じたものを加えたもの又は減じたものを、それぞれ上限又は下限とするものであること。
(d) that, if the documents as provided in Article 4, paragraph (2), item (iv) of the Act contain the description that the insurance premiums are subject to modification to the certain extent within the proximity of the insurance premiums for which the license has been granted, the maximum or minimum limit of such range is the amount of insurance premiums for which the license has been granted, plus or less 1.25 percent of such amount, respectively.
(商号又は名称)
(Trade Name or Name)
第十三条 法第七条第一項に規定する生命保険会社であることを示す文字として内閣府令で定めるものは、生命保険とする。
Article 13 (1) The characters to be specified by Cabinet Office Order denoting that the company is an Insurance Company, as provided in Article 7, paragraph (1) of the Act, are "Life Insurance".
2 法第七条第一項に規定する損害保険会社であることを示す文字として内閣府令で定めるものは、次に掲げるものとする。
(2) The characters to be specified by Cabinet Office Order denoting that the company is a Non-Life Insurance Company, as provided in Article 7, paragraph (1) of the Act, are as follows:
一 火災保険
(i) fire insurance;
二 海上保険
(ii) marine insurance;
三 傷害保険
(iii) injury insurance;
四 自動車保険
(iv) automobile insurance;
五 再保険
(v) reinsurance; and
六 損害保険
(vi) non-life insurance.
3 損害保険会社は、前項各号に掲げる文字のうちいずれか一の号のものをその商号又は名称中に使用することをもって足りる。
(3) A Non-Life Insurance Company may use any of the characters set forth in the items of the preceding paragraph in its trade name or name, in order to suffice the requirements.
第十四条 削除
Article 14 Deleted
(取締役等の兼職の認可の申請等)
(Application for Authorization of Directors' Concurrent Holding of Positions at Other Companies)
第十四条の二 保険会社の常務に従事する取締役(指名委員会等設置会社にあっては、執行役。次項において同じ。)は、法第八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、当該保険会社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、第五号に掲げる書類を添付することを要しない。
Article 14-2 (1) When a director (an executive officer, in the case of a company with nominating committee, etc.; the same applies in the following paragraph) engaged in the ordinary business of an Insurance Company intends to obtain an authorization under Article 8, paragraph (1) of the Act, the director must submit the written application for authorization with the following documents attached thereto, and submit them to the Commissioner of the Financial Services Agency via such Insurance Company; provided, however, that if the other company which intend to engage 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 履歴書
(ii) résumé;
三 保険会社及び当該他の会社における常務の処理方法を記載した書面
(iii) a document describing the method of handling ordinary business of the Insurance Company and such other company;
四 保険会社と当該他の会社との取引その他の関係を記載した書面
(iv) a document describing the relationships, such as transactions, between the Insurance Company and such other company;
五 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、事業報告書及び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(関連する注記を含む。以下同じ。))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
(v) articles of incorporation (including any rules 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; the same applies hereinafter)); as well as any other document disclosing the matters related to the current status of business, properties, and profits and losses; and
六 その他参考となるべき事項を記載した書類
(vi) 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取締役が保険会社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 it is unlikely that the assumption of dual positions for which the application for the authorization is filed will give rise to any negative impact on the director's engagement in the ordinary business of the Insurance Company.
第一章の二 電磁的記録及び電磁的方法等
Chapter I-2 Electronic or Magnetic Records and Electronic or Magnetic Means
(電磁的記録)
(Electronic or Magnetic Records)
第十四条の三 法第四条第三項(法第二百七十二条の二第三項において準用する場合を含む。)及び第百七十六条に規定する内閣府令で定めるものは、磁気ディスクその他これに準ずる方法により一定の情報を確実に記録しておくことができる物をもって調製するファイルに情報を記録したものとする。
Article 14-3 The records to be specified by Cabinet Office Order, as provided in Article 4, paragraph (3) (including the cases where applied mutatis mutandis pursuant to Article 272-2, paragraph (3) of the Act) and Article 176 of the Act, are the files storing information, which are prepared with any object enabling secure storage of certain information through magnetic disks or any other means equivalent thereto.
(電磁的記録に記録された事項を表示する方法)
(Method to Indicate Information Stored in Electronic or Magnetic Records)
第十四条の四 次に掲げる規定に規定する内閣府令で定める方法は、次に掲げる規定の電磁的記録(法第四条第三項に規定する電磁的記録をいう。以下同じ。)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。
Article 14-4 The methods to be specified by Cabinet Office Order, as provided in the following provisions, are displaying of the information stored in the Electronic or Magnetic Records (meaning the Electronic or Magnetic Record as provided in Article 4, paragraph (3) of the Act; the same applies hereinafter) on the paper or onto the screen:
一 法第十六条第二項第三号(法第五十七条第四項において準用する場合を含む。)
(i) Article 16, paragraph (2), item (iii) of the Act (including the cases where applied mutatis mutandis pursuant to Article 57, paragraph (4) of the Act);
二 法第十七条の四第二項第三号(法第五十七条第四項において準用する場合を含む。)
(ii) Article 17-4, paragraph (2), item (iii) of the Act (including the cases where applied mutatis mutandis pursuant to Article 57, paragraph (4) of the Act);
三 法第二十六条第二項第三号
(iii) Article 26, paragraph (2), item (iii);
四 法第三十条の八第六項において準用する会社法第七十四条第七項第二号(議決権の代理行使)、第七十六条第五項(電磁的方法による議決権の行使)及び第八十一条第三項第二号(議事録)
(iv) Article 74, paragraph (7), item (ii) (Proxy Voting), Article 76, paragraph (5) (Voting by Electronic or Magnetic Means) and Article 81, paragraph (3) (Minutes) of the Companies Act, as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act;
五 法第三十二条の二第三項第二号
(v) Article 32-2, paragraph (3), item (ii);
六 法第四十一条第一項において準用する会社法第三百十条第七項第二号(議決権の代理行使)、第三百十二条第五項(電磁的方法による議決権の行使)、第三百十八条第四項第二号(議事録)及び第三百十九条第三項第二号(株主総会の決議の省略)
(vi) Article 310, paragraph (7), item (ii) (Proxy Voting), Article 312, paragraph (5) (Voting by Electronic or Magnetic Means), Article 318, paragraph (4), item (ii) (Minutes) and Article 319, paragraph (3), item (ii) (Omission of Resolution of Shareholders Meetings) of the Companies Act, as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act;
七 法第四十四条の二第三項(法第七十七条第六項において準用する場合を含む。)において準用する会社法第三百十条第七項第二号(議決権の代理行使)
(vii) Article 310, paragraph (7), item (ii) (Proxy Voting) of the Companies Act, as applied mutatis mutandis pursuant to Article 44-2, paragraph (3) of the Act (including the cases where applied mutatis mutandis pursuant to Article 77, paragraph (6) of the Act);
八 法第四十九条第一項において準用する会社法第三百十二条第五項(電磁的方法による議決権の行使)及び第三百十八条第四項第二号(議事録)
(viii) Article 312, paragraph (5) (Voting by Electronic or Magnetic Means) and Article 318, paragraph (4), item (ii) (Minutes) of the Companies Act, as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act;
九 法第五十三条の十六において準用する会社法第三百七十一条第二項第二号(議事録等)
(ix) Article 371, paragraph (2), item (ii) (Minutes) of the Companies Act, as applied mutatis mutandis pursuant to Article 53-16 of the Act;
十 法第五十三条の十七において準用する会社法第三百七十四条第二項第二号(会計参与の権限)及び第三百七十八条第二項第三号(会計参与による計算書類等の備置き等)
(x) Article 374, paragraph (2), item (ii) (Authority of Accounting Advisors) and Article 378, paragraph (2), item (iii) (Keeping and Inspection of Financial Statements by Accounting Advisors) of the Companies Act, as applied mutatis mutandis pursuant to Article 53-17 of the Act;
十一 法第五十三条の二十一において準用する会社法第三百九十四条第二項第二号(議事録)(法第五十三条の二十一において準用する会社法第三百九十四条第三項において準用する場合を含む。)
(xi) Article 394, paragraph (2), item (ii) (Minutes) of the Companies Act, as applied mutatis mutandis pursuant to Article 53-21 of the Act (including the cases where applied mutatis mutandis pursuant to Article 394, paragraph (3) of the Companies Act, as further applied mutatis mutandis pursuant to Article 53-21 of the Act);
十二 法第五十三条の二十二第二項第二号
(xii) Article 53-22, paragraph (2), item (ii);
十三 法第五十三条の二十三の二第六項において準用する会社法第三百九十九条の十一第二項第二号(議事録)(法第五十三条の二十三の二第六項において準用する会社法第三百九十九条の十一第三項において準用する場合を含む。)
(xiii) Article 399-11, paragraph 2, item (ii) (Minutes) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-2, paragraph (vi) of the Act (including the cases where applied mutatis mutandis pursuant to Article 399-11, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-2, paragraph (6) of the Act);
十四 法第五十三条の二十八第六項において準用する会社法第四百十三条第二項第二号(議事録)
(xiv) Article 413, paragraph (2), item (ii) (Minutes) of the Companies Act, as applied mutatis mutandis pursuant to Article 53-28, paragraph (6) of the Act;
十五 法第五十四条の八第三項第三号
(xv) Article 54-8, paragraph (3), item (iii) of the Act;
十六 法第六十一条の五において準用する会社法第六百八十四条第二項第二号(社債原簿の備置き及び閲覧等)
(xvi) Article 684, paragraph (2), item (ii) (Keeping and Making Available for Inspection of Bond Registry) of the Companies Act, as applied mutatis mutandis pursuant to Article 61-5 of the Act;
十七 法第六十一条の八第二項において準用する会社法第七百三十一条第三項第二号(議事録)
(xvii) Article 731, paragraph (3), item (ii) (Minutes) of the Companies Act, as applied mutatis mutandis pursuant to Article 61-8, paragraph (2) of the Act;
十八 法第六十九条の二第三項第三号及び第五項第三号
(xviii) Article 69-2, paragraph (3), item (iii) and paragraph (5), item (iii) of the same Article of the Act;
十九 法第七十四条第三項において準用する会社法第七十四条第七項第二号(議決権の代理行使)
(xix) Article 74, paragraph (7), item (ii) of the Companies Act (Proxy Voting) of the Companies Act as applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Act;
二十 法第七十四条第三項(法第七十七条第六項において準用する場合を含む。)において準用する会社法第七十六条第五項(電磁的方法による議決権の行使)及び第八十一条第三項第二号(議事録)
(xx) Article 76, paragraph (5) (Voting by Electronic or Magnetic Means) and Article 81, paragraph (3), item (ii) (Minutes) of the Companies Act, as applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Act (including the cases where applied mutatis mutandis pursuant to Article 77, paragraph (6) of the Act);
二十一 法第八十二条第三項第三号(法第九十六条の十五において準用する場合を含む。)
(xxi) Article 82, paragraph (3), item (iii) of the Act (including the cases where applied mutatis mutandis pursuant to Article 96-15 of the Act);
二十二 法第八十七条第三項第三号及び第五項第三号
(xxii) Article 87, paragraph (3), item (iii) and paragraph (5), item (iii) of the same Article of the Act;
二十三 法第九十六条の五第三項において準用する会社法第七百九十一条第四項(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)において準用する同条第三項第三号
(xxiii) Article 791, paragraph (3), item (iii) (Keeping and Inspection of Documents Concerning an Absorption-Type Company Split or Share Exchange) of the Companies Act as applied mutatis mutandis pursuant to paragraph (4) of the same Article, as further applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Act;
二十四 法第九十六条の五第三項において準用する会社法第七百九十四条第三項第三号(吸収合併契約等に関する書面等の備置き及び閲覧等)
(xxiv) Article 794, paragraph (3), item (iii) (Keeping and Inspection of Documents Concerning an Absorption-Type Merger Agreement) of the Companies Act as applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Act;
二十五 法第九十六条の五第三項において準用する会社法第八百一条第六項(吸収合併等に関する書面等の備置き及び閲覧等)において準用する同条第四項第三号
(xxv) Article 811, paragraph (4), item (iii) (Keeping and Inspection of Documents Concerning an Absorption-Type Merger) of the Companies Act, as applied mutatis mutandis pursuant to paragraph (6) of the same Article, as applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Act;
二十六 法第九十六条の九第五項において準用する会社法第八百三条第三項第三号(新設合併契約等に関する書面等の備置き及び閲覧等)
(xxvi) Article 803, paragraph (3), item (iii) (Keeping and Inspection of Documents Concerning a Consolidation-Type Merger Agreement) of the Companies Act, as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Act;
二十七 法第九十六条の九第五項において準用する会社法第八百十一条第四項(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)において準用する同条第三項第三号
(xxvii) Article 801, paragraph (3), item (iii) (Keeping and Inspection of Documents Concerning an Incorporation-Type Company Split or Share Transfer) of the Companies Act, as applied mutatis mutandis pursuant to paragraph (4) of the same Article, as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Act;
二十八 法第九十六条の九第五項において準用する会社法第八百十五条第六項(新設合併契約等に関する書面等の備置き及び閲覧等)において準用する同条第四項第三号
(xxviii) Article 815, paragraph (4), item (iii) (Keeping and Inspection of Documents Concerning a Consolidation-Type Merger Agreement) of the Companies Act, as applied mutatis mutandis pursuant to paragraph (6) of the same Article, as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Act;
二十九 法第百五十六条の二第二項第三号
(xxix) Article 156-2, paragraph (2), item (iii) of the Act;
三十 法第百六十五条の二第二項第三号
(xxx) Article 165-2, paragraph (2), item (iii) of the Act;
三十一 法第百六十五条の九第二項第三号
(xxxi) Article 165-9, paragraph (2), item (iii) of the Act;
三十二 法第百六十五条の十三第三項第三号(法第百六十五条の十四第三項において準用する場合を含む。)
(xxxii) Article 165-13, paragraph (3), item (iii) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-14, paragraph (3) of the Act);
三十三 法第百六十五条の十五第二項第三号
(xxxiii) Article 165-15, paragraph (2), item (iii) of the Act;
三十四 法第百六十五条の十九第二項第三号
(xxxiv) Article 165-19, paragraph (2), item (iii) of the Act;
三十五 法第百六十五条の二十一第三項第三号(法第百六十五条の二十二第三項において準用する場合を含む。)
(xxxv) Article 165-21, paragraph (3), item (iii) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-22, paragraph (3) of the Act);
三十六 法第百六十六条第三項第三号
(xxxvi) Article 166, paragraph (3), item (iii) of the Act;
三十七 法第百八十条の十五において準用する会社法第三百七十一条第二項第二号(議事録等)
(xxxvii) Article 371, paragraph (2), item (ii) (Minutes) of the Companies Act as applied mutatis mutandis pursuant to Article 180-15 of the Act;
三十八 法第百八十条の十七において準用する会社法第四百九十六条第二項第三号(貸借対照表等の備置き及び閲覧等)
(xxxviii) Article 496, paragraph (2), item (iii) (Keeping and Inspection of Balance Sheet) of the Companies Act, as applied mutatis mutandis pursuant to Article 180-17 of the Act;
三十九 法第百九十六条第五項第三号
(xxxix) Article 196, paragraph (5), item (iii);
四十 法第二百二十四条第三項第三号
(xl) Article 224, paragraph (3), item (iii); and
四十一 法第二百四十条の七第二項第三号
(xli) Article 240-7, paragraph (2), item (iii) of the Act.
(電磁的方法)
(Electronic or Magnetic Means)
第十四条の五 法第十六条第二項第四号(法第五十七条第四項において準用する場合を含む。)に規定する電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって内閣府令で定めるものは、次に掲げる方法とする。
Article 14-5 (1) The methods to be specified by Cabinet Office Order using an electronic data processing system or any other information and communication technology, as provided in Article 16, paragraph (2), item (iv) of the Act (including the cases where applied mutatis mutandis pursuant to Article 57, paragraph (4) of the Act) are as follows:
一 電子情報処理組織を使用する方法のうちイ又はロに掲げるもの
(i) a method whereby electronic data processing system is to be used, as specified in (a) or (b) below:
イ 送信者の使用に係る電子計算機と受信者の使用に係る電子計算機とを接続する電気通信回線を通じて送信し、受信者の使用に係る電子計算機に備えられたファイルに記録する方法
(a) to transmit information via telecommunications line connected between a computer used by the sender and that used by the recipient, and to record such information in a file stored on a computer used by the recipient; or
ロ 送信者の使用に係る電子計算機に備えられたファイルに記録された情報の内容を電気通信回線を通じて情報の提供を受ける者の閲覧に供し、当該情報の提供を受ける者の使用に係る電子計算機に備えられたファイルに当該情報を記録する方法
(b) to provide recipients access to the details of information recorded into a file stored on a computer used by the sender via telecommunications line, and to record the information in a file stored on a computer used by such recipient;
二 磁気ディスクその他これに準ずる方法により一定の情報を確実に記録しておくことができる物をもって調製するファイルに情報を記録したものを交付する方法
(ii) to deliver the file storing the Information, which is prepared with any object enabling secure storage of certain information through magnetic disks or any other means equivalent thereto.
2 前項各号に掲げる方法は、受信者がファイルへの記録を出力することにより書面を作成することができるものでなければならない。
(2) The method specified in the items of the preceding paragraph is the method which enables a recipient to create a document by way of outputting information stored in the file.
(電子署名)
(Electronic Signatures)
第十四条の六 次に掲げる規定に規定する内閣府令で定める署名又は記名押印に代わる措置は、電子署名とする。
Article 14-6 (1) The alternative to affixing signature or name and seal, which is to be specified by Cabinet Office Order, as provided in the following provisions, is an Electronic Signature:
一 法第二十二条第二項
(i) Article 22, paragraph (2) of the Act;
二 法第五十三条の十六及び第百八十条の十五において準用する会社法第三百六十九条第四項(取締役会の決議)
(ii) Article 369, paragraph (4) (Resolution of Board of Directors) of the Companies Act, as applied mutatis mutandis pursuant to Article 53-16 and Article 180-15 of the Act;
三 法第五十三条の二十一において準用する会社法第三百九十三条第三項(監査役会の決議)
(iii) Article 393, paragraph (3) of the Companies Act (Resolution of Board of Company Auditors Meetings), as applied mutatis mutandis pursuant to Article 53-21 of the Act;
四 法第五十三条の二十三の二第六項において準用する会社法第三百九十九条の十第四項(監査等委員会の決議)
(iv) Article 399-10, paragraph (4) (Resolution of Audit and Supervisory Committee Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-2, paragraph (6) of the Act;
五 法第五十三条の二十八第六項において準用する会社法第四百十二条第四項(指名委員会等の決議)
(v) Article 412, paragraph (4) (Resolution of Nominating Committee Meetings) of the Companies Act, as applied mutatis mutandis pursuant to Article 53-28, paragraph (6) of the Act; and
六 法第六十一条の五において準用する会社法第六百八十二条第三項(社債原簿記載事項を記載した書面の交付等)及び第六百九十五条第三項(質権に関する社債原簿の記載事項を記載した書面の交付等)
(vi) Article 682, paragraph (3) (Delivery of Document Stating Matters to Be Stated in Bond Registry) and Article 695, paragraph (3) (Delivery of Documents Stating Matters to Be Stated in Bond Registry Regarding Pledges) of the Companies Act, as applied mutatis mutandis pursuant to Article 61-5 of the Act.
2 前項に規定する「電子署名」とは、電磁的記録に記録することができる情報について行われる措置であって、次の要件のいずれにも該当するものをいう。
(2) The term "Electronic Signature" as provided in the preceding paragraph means a measure to be implemented for information recordable in an Electronic or Magnetic Records, and which satisfies all of the following requirements:
一 当該情報が当該措置を行った者の作成に係るものであることを示すためのものであること。
(i) that the purpose of the measure is to identify that the information was created by the person who has implemented the measure; and
二 当該情報について改変が行われていないかどうかを確認することができるものであること。
(ii) that the measure enables verification as to whether the information has been altered.
(検査役が提供する電磁的記録)
(Electronic or Magnetic Records to Be Provided by Inspectors)
第十四条の七 次に掲げる規定に規定する内閣府令で定めるものは、商業登記規則(昭和三十九年法務省令第二十三号)第三十六条第一項(電磁的記録の構造等)に規定する電磁的記録媒体(電磁的記録に限る。)及び次に掲げる規定により電磁的記録の提供を受ける者が定める電磁的記録とする。
Article 14-7 The Electronic or Magnetic Records to be specified by Cabinet Office Order, as provided in the following provisions, are electronic or magnetic storage media as provided in Article 36, paragraph (1) (Structure of Electronic or Magnetic Records) of the Regulation for Commercial Registration (Ministry of Justice Order No. 23 of 1964) (limited to Electronic or Magnetic Records); and the Electronic or Magnetic Records to be designated by the person who receives the Electronic or Magnetic Records pursuant to the provisions of the following provisions:
一 法第二十四条第二項において準用する会社法第三十三条第四項(定款の記載又は記録事項に関する検査役の選任)
(i) Article 33, paragraph (4) (Election of Inspector of Matters Specified or Recorded in the Articles of Incorporation) of the Companies Act, as applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Act;
二 法第四十条第二項及び第四十七条第二項において準用する会社法第三百六条第五項(株主総会の招集手続等に関する検査役の選任)
(ii) Article 306, paragraph (5) (Election of Inspector on Calling Procedures of Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 40, paragraph (2) and Article 47, paragraph (2) of the Act;
三 法第五十三条の十五において準用する会社法第三百五十八条第五項(業務の執行に関する検査役の選任)
(iii) Article 358, paragraph (5) (Election of Inspector of Execution of Operation) of the Companies Act, as applied mutatis mutandis pursuant to Article 53-15 of the Act; and
四 法第九十六条の四において準用する会社法第二百七条第四項(金銭以外の財産の出資)
(iv) Article 207, paragraph (4) (Contribution of Non-Monetary Property) of the Companies Act, as applied mutatis mutandis pursuant to Article 96-4 of the Act.
(検査役による電磁的記録に記録された事項の提供)
(Inspectors' Disclosure of Information Recorded on Electronic or Magnetic Records)
第十四条の八 次に掲げる規定(以下この条において「検査役提供規定」という。)に規定する内閣府令で定める方法は、電磁的方法(法第十六条第二項第四号に規定する電磁的方法をいう。第五十二条の十五、第五十二条の十七、第五十二条の十八、第五十二条の二十一及び第五十二条の二十四を除き、以下同じ。)のうち、検査役提供規定により当該検査役提供規定の電磁的記録に記録された事項の提供を受ける者が定めるものとする。
Article 14-8 The methods to be specified by Cabinet Office Order, as provided in the following provisions (hereinafter referred to as "Provisions Concerning Information Disclosure by Inspectors" in this Article), are the Electronic or Magnetic Means (meaning the Electronic or Magnetic Means as provided in Article 16, paragraph (2), item (iv) of the Act; the same applies hereinafter, except in Article 52-15, Article 52-17, Article 52-18, Article 52-21 and Article 52-24), which is designated by a person who, pursuant to the provisions of the Provisions Concerning Information Disclosure by Inspectors, receives the information recorded on the Electronic or Magnetic Records as set forth in the relevant provision:
一 法第二十四条第二項において準用する会社法第三十三条第六項(定款の記載又は記録事項に関する検査役の選任)
(i) Article 33, paragraph (6) (Appointment of an Inspector concerning Matters Stated or Recorded in the Articles of Incorporation) of the Companies Act, as applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Act;
二 法第四十条第二項及び第四十七条第二項において準用する会社法第三百六条第七項(株主総会の招集手続等に関する検査役の選任)
(ii) Article 306, paragraph (7) (Election of Inspector on Calling Procedures of Shareholders Meeting) of the Companies Act, as applied mutatis mutandis pursuant to Article 40, paragraph (2) and Article 47, paragraph (2) of the Act;
三 法第五十三条の十五において準用する会社法第三百五十八条第七項(業務の執行に関する検査役の選任)
(iii) Article 358, paragraph (7) (Election of Inspector of Execution of Operation) of the Companies Act, as applied mutatis mutandis pursuant to Article 53-16 of the Act; and
四 法第九十六条の四において準用する会社法第二百七条第六項(金銭以外の財産の出資)
(iv) Article 207, paragraph (6) (Contribution of Non-Monetary Property) of the Companies Act, as applied mutatis mutandis pursuant to Article 96-4 of the Act.
(電磁的記録の備置きに関する特則)
(Special Provisions on Custody of Electronic or Magnetic Records)
第十四条の九 次に掲げる規定に規定する内閣府令で定めるものは、相互会社の使用に係る電子計算機を電気通信回線で接続した電子情報処理組織を使用する方法であって、当該電子計算機に備えられたファイルに記録された情報の内容を電気通信回線を通じて相互会社の従たる事務所において使用される電子計算機に備えられたファイルに当該情報を記録するものによる措置とする。
Article 14-9 The measures to be specified by Cabinet Office Order, as provided in the following provisions, are a measure whereby electronic data processing system connecting the computers used by a Mutual Company via telecommunication lines is used, and where the details of information recorded into a file stored on the computer is to be recorded in the file stored on the computer used by the secondary offices of such Mutual Company, via telecommunication lines:
一 法第二十六条第三項
(i) Article 26, paragraph (3);
二 法第四十一条第一項及び第四十九条第一項において準用する会社法第三百十八条第三項(議事録)
(ii) Article 318, paragraph (3) (Minutes) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) and Article 49, paragraph (1) of the Act; and
三 法第五十四条の八第二項
(iii) Article 54-8, paragraph (2) of the Act.
保険業法施行令に係る電磁的方法)
(Electronic or Magnetic Means Referred to in Order for Enforcement of the Insurance Business Act)
第十四条の十 令第四条の六第一項又は第四条の七第一項の規定により示すべき電磁的方法の種類及び内容は、次に掲げるものとする。
Article 14-10 The types and details of the Electronic or Magnetic Means to be presented pursuant to the provisions of Article 4-6, paragraph (1) or Article 4-7, paragraph (1) of the Cabinet Order are as follows:
一 次に掲げる方法のうち、送信者が使用するもの
(i) from among the means listed in the following, the means to be used by the sender:
イ 電子情報処理組織を使用する方法のうち次に掲げるもの
(a) among the methods using an electronic data processing system, the following methods:
(1) 送信者の使用に係る電子計算機と受信者の使用に係る電子計算機とを接続する電気通信回線を通じて送信し、受信者の使用に係る電子計算機に備えられたファイルに記録する方法
1. transmission of information via a telecommunications line that links the computer used by the sender to the computer used by the recipient, and recording it in a file stored on the computer used by the recipient; or
(2) 送信者の使用に係る電子計算機に備えられたファイルに記録された情報の内容を電気通信回線を通じて情報の提供を受ける者の閲覧に供し、当該情報の提供を受ける者の使用に係る電子計算機に備えられたファイルに当該情報を記録する方法
2. giving the information recipient access to details of information recorded into a file stored on a computer used by the sender via a telecommunications line, and recording the information into a file stored on the computer used by the information recipient;
ロ 磁気ディスクその他これに準ずる方法により一定の情報を確実に記録しておくことができる物をもって調製するファイルに情報を記録したものを交付する方法
(b) delivery of the file storing information, which is prepared with any object enabling secure storage of certain information through magnetic disks or any other means equivalent thereto;
二 ファイルへの記録の方式
(ii) the format for recording information into files.
第二章 保険業を営む株式会社及び相互会社
Chapter II Stock Company and Mutual Company Engaged in Insurance Business
第一節 保険業を営む株式会社の特例
Section 1 Special Provisions for Stock Company Engaged in Insurance Business
(基準日株主が行使することができる権利)
(Rights Exercisable by Shareholders on the Record Date)
第十五条 法第十一条の規定により読み替えて適用する会社法第百二十四条第二項(基準日)に規定する内閣府令で定める権利は、次に掲げるものとする。
Article 15 The rights to be specified by Cabinet Office Order, as provided Article 124, paragraph (2) (Record Date) of the Companies Act applied pursuant to the provisions of Article 11 of the Act following the deemed replacement of terms, are as follows:
一 剰余金の配当を受ける権利
(i) right to receive distribution of dividend of surplus; and
二 残余財産の分配を受ける権利
(ii) right to receive distribution of residual assets.
(株主総会参考書類)
(Reference Documents for Shareholders Meetings)
第十五条の二 法第十三条の規定により読み替えて適用する会社法第三百一条第一項(株主総会参考書類の交付等)の規定又は同法第三百二条第一項の規定により交付すべき株主総会参考書類(法第十三条の規定により読み替えて適用する会社法第三百一条第一項に規定する株主総会参考書類をいう。以下この条において同じ。)は、別紙様式第四号により作成しなければならない。
Article 15-2 (1) The Reference Documents for Shareholders Meetings (meaning Reference Documents for Shareholders Meetings as provided in Article 301, paragraph (1) (Delivery of Reference Documents for Shareholders Meetings) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms; hereinafter the same applies in this Article) to be delivered pursuant to the provisions of Article 301, paragraph (1) or Article 302, paragraph (1) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms must be prepared in accordance with Appended Form No. 4.
2 会社法第二百九十八条第一項第三号及び第四号(株主総会の招集の決定)に掲げる事項を定めた保険業を営む株式会社が行った株主総会参考書類の交付(当該交付に代えて行う電磁的方法による提供を含む。)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三百一条第一項の規定及び同法第三百二条第一項の規定による株主総会参考書類の交付とする。
(2) The delivery of Reference Documents for Shareholders Meetings implemented by a stock company engaged in Insurance Business, providing for the matters specified in Article 298, paragraph (1), items (iii) and (iv) (Determination to Call Shareholders Meeting) of the Companies Act (such delivery includes the provision of information implemented by the Electronic or Magnetic Means in lieu of delivery), is the delivery of the Reference Documents for Shareholders Meetings as set forth in Article 301, paragraph (1) or Article 302, paragraph (1) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms.
3 取締役は、株主総会参考書類に記載すべき事項について、招集通知(会社法第二百九十九条第二項又は第三項(株主総会の招集の通知)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。)を発出した日から株主総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を株主に周知させる方法を、当該招集通知と併せて通知することができる。
(3) A director may, in addition to a Notice of Calling (meaning a notice under Article 299, paragraph (2) or (3) (Determination to Call Shareholders Meeting) of the Companies Act; hereinafter the same applies in this Article and the following Article), notify the method of announcement of updated information to shareholders when there occurs any event requiring modification to any matter to be stated in the Reference Documents for Shareholders Meetings within the period between the day of dispatching the Notice of Calling and the day immediately prior to the date of the shareholders meeting.
4 同一の株主総会に関して株主に対して提供する株主総会参考書類に記載すべき事項のうち、他の書面に記載している事項又は電磁的方法により提供する事項がある場合には、これらの事項は、株主に対して提供する株主総会参考書類に記載することを要しない。この場合においては、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する事項があることを明らかにしなければならない。
(4) If, among the matters to be stated in the Reference Documents for Shareholders Meetings to be provided to shareholders in connection with the same shareholders meeting, there is any matter already included in any other document or any information to be provided by the Electronic or Magnetic Means, such matters needs not be included in the Reference Documents for Shareholders Meetings to be provided to the shareholders. In this case, it must be specifically noted that there is any matter already stated in other document or any information to be provided by the Electronic or Magnetic Means.
5 同一の株主総会に関して株主に対して提供する招集通知又は会社法第四百三十七条(計算書類等の株主への提供)の規定により株主に対して提供する事業報告の内容とすべき事項のうち、株主総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、株主に対して提供する招集通知又は同条の規定により株主に対して提供する事業報告の内容とすることを要しない。
(5) If, among the matters to be included in the Notice of Calling to be sent to the shareholders or in the business report to be provided to shareholders pursuant to the provisions of Article 437 (Provision of Financial Statements to Shareholders) of the Companies Act in connection with the same shareholders meetings, there is any matter already stated in the Reference Documents for Shareholders Meetings, such matters need not be included in the Notice of Calling to be sent to the shareholders or in the business report to be provided to shareholders pursuant to the provisions of the same Article.
6 株主総会参考書類に関し、この府令に定めのない事項については、会社法施行規則(平成十八年法務省令第十二号)に定めるところによる。
(6) The matters concerning Reference Documents for Shareholders Meetings which are not provided for in this Cabinet Office Order are to be as set forth in the Regulation for Enforcement of the Companies Act (Ministry of Justice Order No. 12 of 2006).
(議決権行使書面)
(Voting Forms)
第十六条 法第十三条の規定により読み替えて適用する会社法第三百一条第一項(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(同項に規定する議決権行使書面をいう。以下この条において同じ。)は、別紙様式第四号の二により作成しなければならない。
Article 16 (1) A Voting Form (meaning a Voting Form as provided in Article 301, paragraph (1) (Giving of Voting Forms) of the Companies Act; hereinafter the same applies in this Article) to be delivered pursuant to the provisions of the same paragraph, applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms, must be prepared in accordance with Appended Form No. 4-2.
2 会社法施行規則第六十三条第四号イ(招集の決定事項)に掲げる事項についての定めがある場合には、保険業を営む株式会社は、会社法第二百九十九条第三項(株主総会の招集の通知)の承諾をした株主の請求があった時に、当該株主に対して、法第十三条の規定により読み替えて適用する会社法第三百一条第一項の規定による議決権行使書面の交付(当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。)をしなければならない。
(2) If a stock company engaged in Insurance Business has prescribed any provisions on the matters specified in Article 63, item (iv), (a) (Decisions Related to Calling) of the Regulation for Enforcement of the Companies Act, it must, upon the request from the shareholder who has given an approval pursuant to the provisions of Article 299, paragraph (3) (Notice of Calling of Shareholders' Meetings) of the Companies Act, deliver to such shareholder a Voting Form as set forth in Article 301, paragraph (1) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms (such delivery includes the provision of information implemented by the Electronic or Magnetic Means in lieu of delivery pursuant to the provisions of Article 301, paragraph (2) of the Companies Act).
3 同一の株主総会に関して株主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 sent to shareholders in connection with the same shareholders meeting, there is any matter already stated in the Voting Form, such matter need not be contained in the Notice of Calling.
4 同一の株主総会に関して株主に対して提供する議決権行使書面に記載すべき事項(別紙様式第四号の二(記載上の注意)3から5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 (limited to the matters specified in items 3 to 5 of Appended Form No. 4-2 (Points in Attention Concerning Preparation of Document)) to be provided to shareholders in connection with the same shareholders meeting, there is any matter already stated in the Notice of Calling, such matter need not be contained in the Voting Form.
(会計帳簿の作成)
(Preparation of Accounting Books)
第十七条 法第十三条の規定により読み替えて適用する会社法第四百三十二条第一項(会計帳簿の作成及び保存)の規定により保険業を営む株式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 17 (1) The accounting books to be prepared by a stock company engaged in Insurance Business pursuant to the provisions of Article 432, paragraph (1) (Preparation and Retention of Account Books) of the Companies Act, applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms, must be prepared by means of written documents or Electronic or Magnetic Records.
2 会計帳簿に関し、この府令に定めのない事項については、会社計算規則(平成十八年法務省令第十三号。以下「計算規則」という。)に定めるところによる。
(2) The matters concerning accounting books not provided for in this Cabinet Office Order are to be as set forth in the Rules of Corporate Accounting (Ministry of Justice Order No. 13 of 2006; hereinafter referred to as the "Rules of Accounting").
(のれん)
(Goodwill)
第十七条の二 保険業を営む株式会社は、吸収型再編(計算規則第二条第三項第三十三号(定義)に規定する吸収型再編をいう。第十九条の三第一項第五号及び同条第二項第十一号において同じ。)、新設型再編(計算規則第二条第三項第四十一号に規定する新設型再編をいう。)又は事業の譲受け(移転先会社(法第百三十五条第一項に規定する移転先会社をいう。)となることを含む。第二十四条の七において同じ。)をする場合において、適正な額ののれんを資産又は負債として計上することができる。
Article 17-2 A stock company engaged in Insurance Business may, when it implements Absorption-type Corporate Restructuring (meaning Absorption-type Corporate Restructuring as provided in Article 2, paragraph (3), item (xxxiii) of the Rules of Accounting; the same applies in Article 19-3, paragraph (1), item (v) and Article 19-3, paragraph (2), item (xi)), Incorporation-type Corporate Restructuring (meaning Incorporation-type Corporate Restructuring as provided in Article 2, paragraph (3), item (xli) of the Rules of Accounting) or acquisition of business (including the case where the stock company becomes a Transferee Company (meaning the Transferee Company as provided in Article 135, paragraph (1) of the Act); the same applies in Article 24-7), it may record appropriate amount of goodwill as its assets or liabilities.
第十七条の三 削除
Article 17-3 Deleted
(成立の日の貸借対照表)
(Balance Sheet as of Date of Incorporation)
第十七条の四 法第十三条の規定により読み替えて適用する会社法第四百三十五条第一項(計算書類等の作成及び保存)の規定により作成すべき貸借対照表は、保険業を営む株式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 17-4 The balance sheet to be prepared pursuant to the provisions of Article 435, paragraph (1) (Preparation and Retention of Financial Statements) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms must be prepared on the basis of the accounting books as of the date of incorporation of the stock company engaged in Insurance Business.
(各事業年度に係る計算書類等)
(Financial Statement for Each Business Year)
第十七条の五 法第十三条の規定により読み替えて適用する会社法第四百三十五条第二項(計算書類等の作成及び保存)に規定する内閣府令で定めるものは、次項及び第三項の規定に従い作成される株主資本等変動計算書とする。
Article 17-5 (1) The statement to be specified by Cabinet Office Order, as provided in Article 435, paragraph (2) (Preparation and Retention of Financial Statements) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms is a statement of changes in shareholders' equity to be prepared in accordance with the following paragraph and paragraph (3).
2 法第十三条の規定により読み替えて適用する会社法第四百三十五条第二項の規定により作成すべき各事業年度に係る計算書類(同項に規定する計算書類をいう。以下この節において同じ。)及び事業報告並びにこれらの附属明細書は、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、第五十三条の六の二第一項に規定する特定取引勘定を設けた保険会社(以下「特定取引勘定設置会社」という。)にあっては別紙様式第七号の二)に準じて作成しなければならない。
(2) The Financial Statements (meaning the Financial Statements provided in Article 435, paragraph (2) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms; hereinafter the same applies in this Section) and business report for each business year as well as supplementary schedules thereto, which are to be prepared in accordance with the same paragraph must be prepared in accordance with 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 an Insurance Company which has established the Specified Transaction Account as provided in Article 53-6-2, paragraph (1) (hereinafter referred to as a "Company with Specified Transaction Account")).
3 計算書類及び事業報告並びにこれらの附属明細書の作成に関し、この府令に定めのない事項については、会社法施行規則及び計算規則に定めるところによる。
(3) With regard to the preparation of Financial Statements, business report and supplementary schedules thereto, the matters not provided for in this Cabinet Office Order are to be as set forth in the Regulation for Enforcement of the Companies Act and in the Rules of Accounting.
(計算書類等の監査)
(Audit of Financial Statements)
第十七条の六 法第十三条の規定により読み替えて適用する会社法第四百三十六条第一項及び第二項(計算書類等の監査等)の規定による各事業年度に係る計算書類及び事業報告並びにこれらの附属明細書に係る監査については、次条に定めるところによる。
Article 17-6 The audit of the Financial Statements and business report for each business year as well as supplementary schedules thereto, as referred to in Article 436, paragraphs (1) and (2) (Audit of Financial Statements) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms is to be as set forth in the following Article.
(監査報告の内容等)
(Details of Audit Report)
第十七条の七 会計監査人が作成すべき会計監査報告は別紙様式第一号(少額短期保険業者にあっては、別紙様式第一号の五)により、監査役、監査役会、監査等委員会及び監査委員会が作成すべき監査報告はそれぞれ別紙様式第一号の二から第一号の四まで(少額短期保険業者にあっては、それぞれ別紙様式第一号の六から第一号の八まで)により作成しなければならない。
Article 17-7 (1) An accounting audit report to be prepared by an accounting auditor must be prepared in accordance with Appended Form No. 1 (or Appended Form No. 1-5, in the case of a Small Amount and Short Term Insurance Company); and an audit report to be prepared by a company auditor, board of company auditors, audit and supervisory committee or audit committee must be prepared in accordance with the Appended Forms No. 1-2 to 1-4, respectively (or the Appended Forms No. 1-6 to 1-8, respectively, in the case of a Small Amount and Short Term Insurance Company).
2 計算書類及び事業報告並びにこれらの附属明細書の監査に関し、この府令に定めのない事項については、会社法施行規則及び計算規則に定めるところによる。
(2) With regard to the audit of Financial Statements, business reports and supplementary schedules thereto, the matters not provided for in this Cabinet Office Order are to be as set forth in the Regulation for Enforcement of the Companies Act and in the Rules of Accounting.
(計算書類等の承認の特則に関する要件)
(Requirement for Application of Special Provisions for Approval of Financial Statements)
第十七条の八 法第十三条の規定により読み替えて適用する会社法第四百三十九条(会計監査人設置会社の特則)に規定する内閣府令で定める要件は、次の各号(監査役設置会社(法第三十条の十一第一項に規定する監査役設置会社をいう。以下同じ。)であって監査役会設置会社(法第三十条の十第四項に規定する監査役会設置会社をいう。以下同じ。)でない保険業を営む株式会社にあっては、第三号を除く。)のいずれにも該当することとする。
Article 17-8 The requirement to be specified by Cabinet Office Order, as provided in Article 439 (Special Provisions on Companies with Accounting Auditors) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms is to fall under all of the following items (item (iii) is excluded, in the case of a stock company engaged in Insurance Business which is a company with auditors (meaning a company with auditors as provided in Article 30-11, paragraph (1) of the Act; the same applies hereinafter) but not a company with board of company auditors (meaning a company with board of company auditors as provided in Article 30-10, paragraph (4) of the Act; the same applies hereinafter)):
一 法第十三条の規定により読み替えて適用する会社法第四百三十九条に規定する計算書類についての会計監査報告の内容に無限定適正意見(監査の対象となった計算書類が一般に公正妥当と認められる企業会計の慣行に準拠して、当該計算書類に係る期間の財産及び損益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と認められる旨の意見をいう。)が含まれていること。
(i) that the financial audit report for the Financial Statements as provided in Article 439 of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms contains an Unqualified Opinion (meaning an opinion to the effect that the audited Financial Statements are found to adequately reflect any and all material aspects regarding the status of properties and profits and losses for the period covered by the Financial Statements, in terms of the corporate accounting criteria that are generally accepted as fair and appropriate);
二 前号の会計監査報告に係る監査役、監査役会、監査等委員会又は監査委員会の監査報告(監査役会設置会社にあっては、前条第一項の規定により作成した監査役会の監査報告に限る。)の内容として会計監査人の監査の方法又は結果を相当でないと認める意見がないこと。
(ii) that no opinion is expressed, finding that the methods or results of the audits performed by the accounting auditor to be inappropriate in terms of the details of the audit report (in the case of a company with board of company auditors, limited to an audit report prepared by the board of company auditors in accordance with paragraph (1) of the preceding Article) of company auditors, board of company auditors, audit and supervisory committee or audit committee pertaining to the accounting audit report set forth in the preceding item;
三 第一号の会計監査報告に係る監査役会、監査等委員会又は監査委員会の監査報告に付記された内容(監査役会監査報告(計算規則第百二十八条第一項(会計監査人設置会社の監査役会の監査報告の内容等)に規定する監査役会監査報告をいう。)の内容が監査役監査報告(同項に規定する監査役監査報告をいう。以下この号において同じ。)の内容と異なる場合に付記される各監査役の監査役監査報告の内容、監査等委員会の監査報告の内容が監査等委員(法第二条第十九項に規定する監査等委員をいう。以下同じ。)の意見と異なる場合に付記される監査等委員の意見又は監査委員会の監査報告の内容が監査委員(同項に規定する監査委員をいう。以下同じ。)の意見と異なる場合に付記される監査委員の意見をいう。)が前号の意見でないこと。
(iii) that the details noted in the audit report of board of company auditors, audit and supervisory committee or audit committee, which pertains to the accounting audit report as provided in item (i) (meaning the details of the Audit Report by Company Auditors (meaning the Audit Report by Company Auditors as provided in Article 128, paragraph (1) (Details of Audit Report of Board of Company Auditors of Company with Accounting Auditors) of the Rules of Accounting; hereinafter the same applies in this item) of each company auditor which are to be noted when the details of the Audit Report by Board of Company Auditors (meaning the Audit Report by Board of Company Auditors as provided in the same paragraph) differ from the details of the Audit Report by Company Auditors; an opinion of an audit and supervisory committee member (meaning an audit and supervisory committee member as provided in Article 2, paragraph (19) of the Act; the same applies hereinafter) to be noted when details of the audit report of the audit and supervisory committee differ from the opinion of the audit and supervisory committee member; or an opinion of an audit committee member (meaning an audit committee member as provided in the same paragraph; the same applies hereinafter) to be noted when the details of the audit report of the auditing committee differ from the opinion of the audit committee member) is not the opinion as referred to in the preceding item;
四 法第十三条の規定により読み替えて適用する会社法第四百三十九条に規定する計算書類が計算規則第百三十二条第三項(会計監査人設置会社の監査役等の監査報告の通知期限)の規定により監査を受けたものとみなされたものでないこと。
(iv) that the financial statements as provided in Article 439 of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms are not deemed to have been audited pursuant to the provisions of Article 132, paragraph (3) of the Rules of Accounting (Limitation on Period of Notification of Audit Report by Company Auditors of Company with Accounting Auditors).
(計算書類の公告)
(Public Notices of Financial Statements)
第十七条の九 保険業を営む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)の規定による公告(同条第三項の規定による措置を含む。以下この項において同じ。)をする場合には、次に掲げる事項を当該公告において明らかにしなければならない。この場合において、第一号から第七号までに掲げる事項は、当該事業年度に係る注記に限るものとする。
Article 17-9 (1) When a stock company engaged in Insurance Business gives public notice under 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 (including a measure under paragraph (3) of the same Article; hereinafter the same applies in this paragraph), it must clearly indicate the following matters in the public notice. In this case, the matters listed in items (i) to (vii) are to be limited to the notes pertaining to the relevant business year:
一 継続企業の前提に関する注記
(i) notes on going concern assumption;
二 重要な会計方針に係る事項に関する注記
(ii) notes on significant account policies;
三 貸借対照表に関する注記
(iii) notes on balance sheet;
四 税効果会計に関する注記
(iv) notes on tax effect accounting;
五 関連当事者(計算規則第百十二条第四項(関連当事者との取引に関する注記)に規定する関連当事者をいう。)との取引に関する注記
(v) notes on transactions with Related Parties (meaning Related Parties as provided in Article 112, paragraph (4) (Notes on Transactions with Related Parties) of the Rules of Accounting);
六 一株当たり情報に関する注記
(vi) notes on information per share;
七 重要な後発事象に関する注記
(vii) notes on significant post-balance sheet events; and
八 当期純損益金額
(viii) the amount of net income or net loss for the period.
2 保険業を営む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の規定により損益計算書の公告をする場合における前項の規定の適用については、同項中「次に」とあるのは、「第一号から第七号までに」とする。
(2) For the purpose of application of the provisions of the preceding paragraph when a stock company engaged in Insurance Business gives public notice of its profit and loss statement pursuant to the provisions of Article 440, paragraph (1) of the Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms, the term "following" in the same paragraph is deemed to be replaced with "items (i) to (vii)".
3 前項の規定は、保険業を営む株式会社が損益計算書の内容である情報について会社法第四百四十条第三項に規定する措置をとる場合について準用する。
(3) The provisions of the preceding paragraph apply mutatis mutandis to the case where a stock company engaged in Insurance Business implements a measure provided in Article 440, paragraph (3) of the Companies Act, in connection with information contained in the profit and loss statement.
(計算書類の要旨の様式)
(Format of Summary of Financial Statements)
第十七条の十 保険業を営む株式会社が会社法第四百四十条第二項(計算書類の公告)の規定により貸借対照表及び損益計算書の要旨を公告する場合は、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)により作成しなければならない。
Article 17-10 When, pursuant to the provisions of Article 440, paragraph (2) (Public Notice of Financial Statements) of the Companies Act, a stock company engaged in Insurance Business gives public notice of summary of the balance sheet and profit and loss statement, such summary must be 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).
(法第十五条の規定による準備金の計上)
(Recording of Reserves under Article 15 of the Insurance Business Act)
第十七条の十一 保険業を営む株式会社が剰余金の配当をする場合には、剰余金の配当後の資本準備金の額は、当該剰余金の配当の直前の資本準備金の額に、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加えて得た額とする。
Article 17-11 (1) When a stock company engaged in Insurance Business distributes dividend of surplus, the amount of capital reserve after the distribution of dividend of surplus is the amount of capital reserve as of the time immediately prior to the distribution of dividend of surplus, plus the amount set forth in the following items in accordance with the categories respectively set forth therein:
一 当該剰余金の配当をする日における準備金(法第十五条に規定する準備金をいう。以下この節において同じ。)の額が当該日における資本金の額以上である場合 零
(i) if the amount of the Reserves (meaning the Reserves as provided in Article 15 of the Act; hereinafter the same applies in this Section) as of the day of distribution of dividend of the surplus is not less than the amount of stated capital as of the relevant day: zero;
二 当該剰余金の配当をする日における準備金の額が当該日における資本金の額未満である場合 イ又はロに掲げる額のうちいずれか少ない額に資本剰余金配当割合(次条第一号イに掲げる額を会社法第四百四十六条第六号(剰余金の額)に掲げる額で除して得た割合をいう。)を乗じて得た額
(ii) if the amount of the Reserves as of the day of distribution of the dividend of surplus is less than the amount of stated capital as of the relevant day: the smaller of the amount specified in (a) or (b), multiplied by the Capital Surplus Dividend Ratio (meaning the ratio obtained by dividing the amount specified in (a), item (i) of the following Article by the amount specified in Article 446, item (vi) (Amount of Surplus) of the Companies Act):
イ 当該剰余金の配当をする日における準備金計上限度額(資本金の額から準備金の額を減じて得た額をいう。以下この条において同じ。)
(a) the Maximum Amount of Reserves (meaning the amount of stated capital less the amount of Reserve; hereinafter the same applies in this Article), as of the day of distribution of dividend of surplus; or
ロ 会社法第四百四十六条第六号に掲げる額に五分の一を乗じて得た額
(b) the amount specified in Article 446, item (vi) of the Companies Act, multiplied by one-fifth.
2 保険業を営む株式会社が剰余金の配当をする場合には、剰余金の配当後の利益準備金の額は、当該剰余金の配当の直前の利益準備金の額に、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加えて得た額とする。
(2) when a stock company engaged in Insurance Business distributes dividend of surplus, the amount of retained earnings reserve after the distribution of dividend of surplus is the amount of retained earnings reserve as of the time immediately prior to the distribution of dividend of the surplus, plus the amount set forth in the following items in accordance with the categories respectively set forth therein:
一 当該剰余金の配当をする日における準備金の額が当該日における資本金の額以上である場合 零
(i) if the amount of the Reserves as of the day of distribution of dividend of surplus is not less than the amount of stated capital as of the relevant day: zero;
二 当該剰余金の配当をする日における準備金の額が当該日における資本金の額未満である場合 イ又はロに掲げる額のうちいずれか少ない額に利益剰余金配当割合(次条第二号イに掲げる額を会社法第四百四十六条第六号に掲げる額で除して得た割合をいう。)を乗じて得た額
(ii) if the amount of the Reserves as of the day of distribution of dividend of surplus is less than the amount of stated capital as of the relevant day: the smaller of the amount specified in (a) or (b), multiplied by the Earning Surplus Dividend Ratio (meaning the ratio obtained by dividing the amount specified in (a), item (ii) of the following Article by the amount specified in Article 446, item (vi) of the Companies Act):
イ 当該剰余金の配当をする日における準備金計上限度額
(a) the Maximum Amount of Reserves as of the day of the distribution of dividend of surplus; or
ロ 会社法第四百四十六条第六号に掲げる額に五分の一を乗じて得た額
(b) the amount specified in Article 446, item (vi) of the Companies Act, multiplied by one-fifth.
(減少する剰余金の額)
(Amount of Surplus to Be Reduced)
第十七条の十二 保険業を営む株式会社が剰余金の配当をする場合には、剰余金の配当後の次の各号に掲げる額は、当該剰余金の配当の直前の当該額から、当該各号に定める額を減じて得た額とする。
Article 17-12 when a stock company engaged in Insurance Business distributes dividend of surplus, the amounts after distribution of dividend of surplus as specified in the following items are the amount deducted the amount respectively set forth in those items from the relevant amount as of the time immediately prior to the relevant distribution of dividend of surplus:
一 その他資本剰余金の額 次に掲げる額の合計額
(i) the amount of other capital surplus: total of the following amounts:
イ 会社法第四百四十六条第六号(剰余金の額)に掲げる額のうち、保険業を営む株式会社がその他資本剰余金から減ずるべき額と定めた額
(a) the amount prescribed in Article 446, item (vi) (Amount of Surplus) of the Companies Act, which is determined by the stock company engaged in Insurance Business to be reduced from the amount of other capital surplus; and
ロ 前条第一項第二号に掲げるときは、同号に定める額
(b) the amount prescribed in item (ii), paragraph (1) of the preceding Article, when such item is applicable;
二 その他利益剰余金の額 次に掲げる額の合計額
(ii) the amount of other retained earnings: total of the following amounts:
イ 会社法第四百四十六条第六号に掲げる額のうち、保険業を営む株式会社がその他利益剰余金から減ずるべき額と定めた額
(a) the amount prescribed in Article 446, item (vi) of the Companies Act, which is determined by the stock company engaged in Insurance Business to be reduced from the amount of other retained earnings; and
ロ 前条第二項第二号に掲げるときは、同号に定める額
(b) the amount prescribed in item (ii), paragraph (2) of the preceding Article, when such item is applicable.
(資本金等の額の減少に係る書類の備置き)
(Keeping of Documents Pertaining to Reduction in Amount of Stated Capital)
第十七条の十三 法第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 17-13 The matters to be specified by Cabinet Office Order, as provided in Article 16, paragraph (1) of the Act, are as follows:
一 資本金等(資本金又は準備金をいう。第十七条の十六において同じ。)の額の減少に関する議案
(i) the item on the agenda regarding reduction in amount of Stated Capital, etc. (meaning the stated capital or reserve; the same applies in Article 17-16); and
二 貸借対照表
(ii) a balance sheet.
(欠損の額)
(Amount of Deficit)
第十七条の十四 法第十六条第一項第二号に規定する内閣府令で定める方法は、次に掲げる額のうちいずれか高い額をもって欠損の額とする方法とする。
Article 17-14 The method to be specified by Cabinet Office Order, as provided in Article 16, paragraph (1), item (ii) of the Act, is the method whereby the higher of the amounts specified in the following items is treated as the amount of deficit:
一 
(i) zero; or
二 零から分配可能額(会社法第四百六十一条第二項(配当等の制限)に規定する分配可能額をいう。)を減じて得た額
(ii) zero, less the Distributable Amount (meaning the Distributable Amount as provided in Article 461, paragraph (2) (Restriction on Dividends) of the Companies Act).
(計算書類に関する事項)
(Matters Related to Financial Statements)
第十七条の十五 法第十七条第二項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 17-15 The matters to be specified by Cabinet Office Order, as provided in Article 17, paragraph (2) 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(株式会社にあっては会社法第二条第二十四号(定義)に規定する最終事業年度をいい、相互会社にあっては当該事業年度に係る法第五十四条の三第二項に規定する計算書類につき法第五十四条の六第二項の承認(同条第四項に規定する場合にあっては、法第五十四条の四第三項の承認)を受けた場合における当該事業年度のうち最も遅いものをいう。以下同じ。)に係る貸借対照表又はその要旨につき公告対象会社(法第十七条第二項第二号の株式会社をいう。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) or (2) (Public Notice of Financial Statements) applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms, a Notifying Company (meaning a stock company as set forth in Article 17, paragraph (2), item (ii) of the Act; hereinafter the same applies in this Article) has given a public notice of its balance sheet for the Most Recent Business Year (in the case of a stock company, it means a Most Recent Business Year as provided in Article 2, item (xxiv) (Definitions) of the Companies Act; or, in the case of a Mutual Company, it means the Most Recent Business Year regarding which an approval under Article 54-6, paragraph (2) of the Act (if paragraph (4) of the same Article is applicable, meaning an approval under Article 54-4, paragraph (3) of the Act) is granted in relation to the financial statements as provided in Article 54-3, paragraph (2) of the Act; and the same applies hereinafter): 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) when the public notice is given by means of publication on a daily newspaper featuring 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) when the public notice is given in the form 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とっている場合 会社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場合 その旨
(iii) if the Notifying 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 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(平成十七年法律第八十七号)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 exempted from application 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 there is no Most Recent Business Year of the Notifying Company: such fact;
六 前各号に掲げる場合以外の場合 第十七条の十の規定による最終事業年度に係る貸借対照表の要旨の内容
(vi) cases other than those 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 Article 17-10.
(資本金等の額の減少に係る公告事項)
(Public Notice of Reduction in Amount of Stated Capital)
第十七条の十六 法第十七条第二項第四号に規定する内閣府令で定める事項は、資本金等の額の減少を行う理由とする。
Article 17-16 The matter to be specified by Cabinet Office Order, as provided in Article 17, paragraph (2), item (iv) of the Act, is the reason for reduction in the amount of Stated Capital, etc.
(保険契約に係る債権の額)
(Amount of Claim Pertaining to Insurance Contract)
第十八条 法第十七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 18 The amount to be specified by Cabinet Office Order, as provided in Article 17, paragraph (6) of the Act, is as follows: 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 法第十七条第二項の公告(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 set aside for the insured, as of the time of the public notice under Article 17, 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 provided for in an insurance contract, outstanding 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 set aside as the refund reserve as set forth in Article 70, paragraph (1), item (iii), as of the time of the public notice.
(資本金の額の減少の認可の申請等)
(Application for Authorization of Reduction in Amount of Stated Capital)
第十九条 保険業を営む株式会社は、法第十七条の二第三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、財務局長又は福岡財務支局長(以下「金融庁長官等」という。)に提出しなければならない。
Article 19 (1) When a stock company engaged in Insurance Business intends to obtain an authorization under Article 17-2, paragraph (3) of the Act, it must submit to the Commissioner of the Financial Services Agency, Director-General of Local Finance Bureau or Director-General of the Fukuoka Local Finance Branch Bureau (hereinafter collectively referred to as the "Commissioner of the Financial Services Agency or Other Competent Official") a written application for authorization, as well as the following documents attached thereto:
一 理由書
(i) a written statement of reasons;
二 資本金の額の減少の方法を記載した書面
(ii) a document specifying the method of reduction in the amount of stated capital;
三 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) the minutes of shareholders meetings, or any other documents certifying that necessary procedures have been followed;
四 貸借対照表
(iv) a balance sheet;
五 法第十七条第二項の規定による公告をしたことを証する書面
(v) a document certifying that the public notice under Article 17, paragraph (2) of the Act has been given;
六 法第十七条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、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(信託会社(信託業法(平成十六年法律第百五十四号)第二条第二項(定義)に規定する信託会社をいう。第五十二条の十四第一号、第五十二条の二十三第四項及び第二百八条第二項第一号において同じ。)及び信託業務を営む金融機関(金融機関の信託業務の兼営等に関する法律第一条第一項(兼営の認可)の認可を受けた金融機関をいう。第二百十一条の二十八第三号において同じ。)をいう。以下同じ。)に相当の財産を信託したこと又は当該資本金の額の減少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
(vi) if any policyholder or any other creditor has raised an objection under Article 17, paragraph (4) of the Act, a document certifying the fact that the payment has been made or reasonable security has been provided to the policyholder or any other creditor, or reasonable property has been deposited in trust with a Trust Company, etc. (collectively meaning a Trust Company (meaning a Trust Company as provided in Article 2, paragraph (2) (Definitions) of the Trust Business Act (Act No. 154 of 2004); the same applies in Article 52-14, item (i), Article 52-23, paragraph (4) and Article 208, paragraph (2), item (i)) and a financial institution engaged in a Trust Business (meaning a financial institution authorized under Article 1, paragraph (1) (Authorization for Engagement in Trust Business by Financial Institutions) of the Act on Engagement in Trust Business by Financial Institutions; the same applies in Article 211-28, item (iii)); the same applies hereinafter) for the purpose of having the policyholder or other creditor receive the payment, or that the reduction in the amount of the stated capital bears no risk of detriment to the policyholder or other creditor;
七 法第十七条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前条に規定する金額が同項の金額の総額の五分の一を超えなかったことを証する書面
(vii) a document certifying that the number of policyholders who raised objections under Article 17, paragraph (6) of the Act did not exceed one-fifth of the total number of policyholders as provided in the same paragraph; or a document certifying that the amount pertaining to those policyholders as referred to in the preceding Article did not exceed one-fifth of the total of the amount set forth in the same paragraph;
八 株券発行会社が株式の併合をする場合においては、会社法第二百十九条第一項本文(株券の提出に関する公告等)の規定による公告をしたことを証する書面又は当該株式の全部について株券を発行していないことを証する書面
(viii) when a share certificate-issuing company implements consolidation of shares, a document certifying that the public notice has been given pursuant to the provisions of the main clause of Article 219, paragraph (1) (Public Notice in Relation to Submission of Share Certificate) of the Companies Act, or a document certifying that the companies has issued no share certificate representing its shares;
九 その他参考となるべき事項を記載した書類
(ix) a document containing any other matters which would serve as reference information.
2 金融庁長官等は、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 is filed, the Commissioner of the Financial Services Agency or Other Competent Official is to examine whether the application conforms the following standards:
一 当該認可の申請をした保険業を営む株式会社(以下この項において「申請保険会社等」という。)が当該認可の申請に係る資本金の額の減少を行うことについてやむを得ないと認められる理由があること。
(i) that any inevitable ground is found for the stock company engaged in Insurance Business which has filed the application for authorization (hereinafter referred to as "Applicant Insurance Company, etc." in this paragraph) to implement the reduction in the amount of stated capital for which the authorization is filed;
二 申請保険会社等の資本金の額が、当該資本金の額の減少後において、令第二条の二(申請保険会社等が少額短期保険業者である場合にあっては、令第三十八条の三)に規定する額以上であり、かつ、その業務を健全かつ効率的に遂行するに足りる額であること。
(ii) that the amount of stated capital of the Applicant Insurance Company, etc. is not less than the amount provided in Article 2-2 of the Cabinet Order (or Article 38-3 of the Cabinet Order, if the Applicant Insurance Company, etc. is a Small Amount and Short Term Insurance Company), and that the amount is sufficient for implementing its business in a sound and efficient manner, even after the reduction in the amount of stated capital; and
三 申請保険会社等の収支が当該資本金の額の減少後において、良好に推移することが見込まれること。
(iii) that the Applicant Insurance Company, etc. is expected to demonstrate sound income and expenditure results, even after reduction in its amount of stated capital.
(資本金等の額の減少に係る備置書類の記載事項)
(Matters to Be Stated in Preserved Documents Pertaining to Reduction in Amount of Stated Capital)
第十九条の二 法第十七条の四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 19-2 The matters to be specified by Cabinet Office Order, as provided in Article 17-4, paragraph (1) of the Act, are as follows:
一 法第十七条に規定する手続の経過
(i) the procedures as provided in Article 17 of the Act;
二 法第十七条第二項の規定による公告の状況
(ii) the status of public notice as set forth in Article 17, paragraph (2) of the Act; and
三 資本金の額の減少による変更の登記をした日
(iii) the registration date of the reduction in the amount of stated capital.
(最終事業年度の末日後に生ずる控除額)
(Deductible Amount Accrued After Last Day of the Most Recent Business Year)
第十九条の三 法第十七条の六第三項の規定により読み替えて適用する会社法第四百四十六条第七号(剰余金の額)に規定する内閣府令で定める各勘定科目に計上した額の合計額は、第一号から第四号までに掲げる額の合計額から第五号及び第六号に掲げる額の合計額を減じて得た額とする。
Article 19-3 (1) The total of the amount recorded in the accounting items to be specified in Cabinet Office Order, as provided in Article 446, item (vii) (Amount of Surplus) of the Companies Act applied pursuant to the provisions of Article 17-6, paragraph (3) of the Act following the deemed replacement of terms, is the total of the amounts set forth in the items (i) to (iv), less the total of the amounts set forth in items (v) and (vi):
一 最終事業年度の末日後に剰余金の額を減少して資本金の額又は準備金の額を増加した場合における当該減少額
(i) the amount of reduction, if, after the last day of the Most Recent Business Year, the amount of surplus is reduced and the amount of stated capital or reserve is increased;
二 最終事業年度の末日後に剰余金の配当をした場合における第十七条の十二第一号ロ及び第二号ロに掲げる額
(ii) the amount set forth in Article 17-12, item (i), (b) and item (ii), (b), if the dividend of surplus is distributed after the last day of the Most Recent Business Year;
三 最終事業年度の末日後に保険業を営む株式会社が吸収型再編受入行為(計算規則第二条第三項第三十四号(定義)に規定する吸収型再編受入行為をいう。以下この条及び第十九条の四において同じ。)に際して処分する自己株式に係る会社法第四百四十六条第二号に掲げる額
(iii) the amount set forth in Article 446, item (ii) of the Companies Act which pertains to the treasury shares to be disposed by a stock company engaged in Insurance Business after the last day of its Most Recent Business Year, upon the Assumption of Absorption-type Corporate Restructuring (meaning the Assumption of Absorption-type Corporate Restructuring as provided in Article 2, paragraph (3), item (xxxiv) (Definitions) of the Rules of Accounting; hereinafter the same applies in this Article and Article 19-4);
四 最終事業年度の末日後に保険業を営む株式会社が吸収分割会社(会社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会社をいう。次項第五号において同じ。)又は新設分割会社(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会社をいう。次項第五号において同じ。)となる吸収分割又は新設分割に際して剰余金の額を減少した場合における当該減少額
(iv) the amount of reduction, when, after the last day of the Most Recent Business Year, the stock company engaged in Insurance Business reduces the amount of surplus upon the absorption-type company split or incorporation-type company split whereby such stock company is the Succeeding Stock Company in Absorption-type Company Split (meaning the 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; the same applies in item (v) of the following paragraph) or a Company Incorporated through Incorporation-type Company Split (meaning a Company Incorporated through 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; the same applies in item (v) of the following paragraph);
五 最終事業年度の末日後に保険業を営む株式会社が吸収型再編受入行為をした場合における当該吸収型再編受入行為に係る次に掲げる額の合計額
(v) the total of the following amounts pertaining to the Assumption of Absorption-type Corporate Restructuring, when, after the last day of the Most Recent Business Year, a stock company engaged in Insurance Business implements the Assumption of Absorption-type Corporate Restructuring:
イ 吸収型再編後の当該保険業を営む株式会社のその他資本剰余金の額から当該吸収型再編の直前の当該保険業を営む株式会社のその他資本剰余金の額を減じて得た額
(a) the amount of any other capital surplus of the stock company engaged in Insurance Business, as of the time after the implementation of the Absorption-type Corporate Restructuring, less the amount of any other capital surplus of the stock company engaged in Insurance Business, as of the time immediately prior to the implementation of the Absorption-type Corporate Restructuring;
ロ 吸収型再編後の当該保険業を営む株式会社のその他利益剰余金の額から当該吸収型再編の直前の当該保険業を営む株式会社のその他利益剰余金の額を減じて得た額
(b) the amount of any other retained earnings of the stock company engaged in Insurance Business, as of the time after the implementation of the Absorption-type Corporate Restructuring, less the amount of any other retained earnings of the stock company engaged in Insurance Business, as of the time immediately prior to the implementation of the Absorption-type Corporate Restructuring; and
六 最終事業年度の末日後に計算規則第二十一条(設立時又は成立後の株式の交付に伴う義務が履行された場合)の規定又は第四十五条の四の二の規定により増加したその他資本剰余金の額
(vi) the amount of any other capital surplus increased after the last day of the Most Recent Business Year, pursuant to the provisions of Article 21 (Case of Performance of Obligations Incidental to Delivery of Shares Upon or After Incorporation) or Article 45-4-2 of the Rules of Accounting.
2 前項の規定にかかわらず、最終事業年度のない保険業を営む株式会社における法第十七条の六第三項の規定により読み替えて適用する会社法第四百四十六条第七号に規定する内閣府令で定める各勘定科目に計上した額の合計額は、第一号から第五号までに掲げる額の合計額から第六号から第十二号までに掲げる額の合計額を減じて得た額とする。
(2) Notwithstanding the provisions of the preceding paragraph, with regard to the stock company engaged in Insurance Business which does not have the Most Recent Business Year, the total of the amount recorded in the accounting items to be specified by Cabinet Office Order, as provided in Article 446, item (vii) of the Companies Act applied pursuant to the provisions of Article 17-6, paragraph (3) of the Act following the deemed replacement of terms, is the total of the amounts set forth in items (i) to (v), less the total of the amounts set forth in items (vi) to (xii):
一 成立の日(会社法以外の法令により保険業を営む株式会社となったものにあっては、当該保険業を営む株式会社が株式会社となった日。以下この項において同じ。)後に会社法第百七十八条第一項(株式の消却)の規定により自己株式の消却をした場合における当該自己株式の帳簿価額
(i) the book value of the treasury shares, when the treasury shares are cancelled after the Incorporation Date (in the case of a company which, pursuant to the provisions of the laws and regulations other than the Companies Act, became a stock company engaged in Insurance Business, meaning the day when the stock company engaged in Insurance Business became a stock company; hereinafter the same applies in this paragraph) pursuant to the provisions of Article 178, paragraph (1) (Cancellation of Shares) of the Companies Act;
二 成立の日後に剰余金の配当をした場合における当該剰余金の配当に係る会社法第四百四十六条第六号に掲げる額
(ii) the amount as set forth in Article 446, item (vi) of the Companies Act which pertains to the distribution of dividend of surplus, when the dividend of surplus is distributed after the Incorporation Date;
三 成立の日後に剰余金の額を減少して資本金の額又は準備金の額を増加した場合における当該減少額
(iii) the amount of reduction, when the amount of surplus is reduced and the amount of stated capital or reserve is increased after the Incorporation Date;
四 成立の日後に剰余金の配当をした場合における第十七条の十二第一号ロ及び第二号ロに掲げる額
(iv) the amount as set forth in Article 17-12, item (i), (b) and item (ii), item (b), when the dividend of surplus is distributed after the Incorporation Date;
五 成立の日後に保険業を営む株式会社が吸収分割会社又は新設分割会社となる吸収分割又は新設分割に際して剰余金の額を減少した場合における当該減少額
(v) the amount of reduction, when, after the Incorporation Date, the stock company engaged in Insurance Business reduces the amount of surplus upon the absorption-type company split or incorporation-type company split whereby it becomes the Succeeding Stock Company in Absorption-type Company Split or Company Incorporated through Incorporation-type Company Split;
六 成立の日におけるその他資本剰余金の額
(vi) the amount of any other capital surplus as of the Incorporation Date;
七 成立の日におけるその他利益剰余金の額
(vii) the amount of any other retained earnings as of the Incorporation Date;
八 成立の日後に自己株式の処分をした場合(吸収型再編受入行為に際して自己株式の処分をした場合を除く。)における当該自己株式の対価の額から当該自己株式の帳簿価額を減じて得た額
(viii) the amount of consideration for the treasury shares, when the treasury shares are disposed after the Incorporation Date (excluding the cases of disposition of treasury shares upon Assumption of Absorption-type Corporate Restructuring), less the book value of such treasury shares;
九 成立の日後に資本金の額の減少をした場合における当該減少額(会社法第四百四十七条第一項第二号(資本金の額の減少)の額を除く。)
(ix) the amount of reduction, when the amount of stated capital is reduced after the Incorporation Date (excluding the amount set forth in Article 447, paragraph (1), item (ii) (Reduction of Amount of Capital) of the Companies Act);
十 成立の日後に準備金の額の減少をした場合における当該減少額(会社法第四百四十八条第一項第二号(準備金の額の減少)の額を除く。)
(x) the amount of reduction, when the amount of Reserves is reduced after the Incorporation Date (excluding the amount set forth in Article 448, paragraph (1), item (ii) (Reduction of Amount of Reserve) of the Companies Act);
十一 成立の日後に保険業を営む株式会社が吸収型再編受入行為をした場合における当該吸収型再編受入行為に係る次に掲げる額の合計額
(xi) the total of the following amounts pertaining to the Assumption of Absorption-type Corporate Restructuring, when the stock company engaged in Insurance Business implements the Assumption of Absorption-type Corporate Restructuring after the Incorporation Date:
イ 吸収型再編後の当該保険業を営む株式会社のその他資本剰余金の額から当該吸収型再編の直前の当該保険業を営む株式会社のその他資本剰余金の額を減じて得た額
(a) the amount of any other capital surplus of the stock company engaged in Insurance Business, as of the time after the implementation of the Absorption-type Corporate Restructuring, less the amount of any other capital surplus of the stock company engaged in Insurance Business, as of the time immediately prior to the implementation of the Absorption-type Corporate Restructuring;
ロ 吸収型再編後の当該保険業を営む株式会社のその他利益剰余金の額から当該吸収型再編の直前の当該保険業を営む株式会社のその他利益剰余金の額を減じて得た額
(b) the amount of any other retained earnings of the stock company engaged in Insurance Business, as of the time after the implementation of the Absorption-type Corporate Restructuring, less the amount of any other retained earnings of the stock company engaged in Insurance Business, as of the time immediately prior to the implementation of the Absorption-type Corporate Restructuring; and
十二 成立の日後に計算規則第二十一条の規定により増加したその他資本剰余金の額又は効力発生日(法第八十六条第四項第十二号に規定する効力発生日をいう。)後に第四十五条の四の二の規定により増加したその他資本剰余金の額
(xii) the amount of any other capital surplus increased after the Incorporation Date pursuant to the provisions of Article 21 of the Rules of Accounting; or the amount of any other surplus increased after the Effective Date (meaning an Effective Date as provided in Article 86, paragraph (4), item (xii) of the Act) pursuant to the provisions of Article 45-4-2.
3 最終事業年度の末日後に持分会社が保険業を営む株式会社となった場合には、保険業を営む株式会社となった日における当該保険業を営む株式会社のその他資本剰余金の額及びその他利益剰余金の額の合計額を最終事業年度の末日における剰余金の額とみなす。
(3) When, after the last day of the Most Recent Business Year, any membership company becomes a stock company engaged in Insurance Business, the total of the amount of other capital surplus and other retained earnings of the stock company engaged in Insurance Business, as of the day when it became a stock company engaged in Insurance Business, is deemed as the amount of surplus as of the last day of the Most Recent Business Year.
(臨時計算書類の利益の額)
(Amount of Profits in Relation to Temporary Financial Statements)
第十九条の三の二 法第十七条の六第三項の規定により読み替えて適用する会社法第四百六十一条第二項第二号イ(配当等の制限)に規定する内閣府令で定める各勘定科目に計上した額は、臨時計算書類(会社法第四百四十一条第一項(臨時計算書類)に規定する臨時計算書類をいう。次条第五号において同じ。)の損益計算書に計上された当期純損益金額(零以上の額に限る。)とする。
Article 19-3-2 The amount recorded in each accounting items to be specified by Cabinet Office Order, as provided in Article 461, paragraph (2), item (ii), (a) (Limitation on Dividends) of the Companies Act applied pursuant to the provisions of Article 17-6, paragraph (3) of the Act following the deemed replacement of terms, is the amount of net income or net loss for the period (limited to the amount not less than zero) recorded in the profit and loss statement contained in the Temporary Financial Statements (meaning the Temporary Financial Statements as provided in Article 441, paragraph (1) (Temporary Financial Statements) of the Companies Act; the same applies in item (v) of the following Article).
(その他減ずるべき額)
(Other Amounts to Be Reduced)
第十九条の四 法第十七条の六第三項の規定により読み替えて適用する会社法第四百六十一条第二項第六号(配当等の制限)に規定する内閣府令で定める各勘定科目に計上した額の合計額は、第一号から第七号までに掲げる額の合計額から第八号及び第九号に掲げる額の合計額を減じて得た額とする。
Article 19-4 The total of the amounts recorded in each of the accounting items to be specified by Cabinet Office Order, as provided in Article 461, paragraph (2), item (vi) (Limitation on Dividends) of the Companies Act applied pursuant to the provisions of Article 17-6, paragraph (3) of the Act following the deemed replacement of terms, is the total of the amounts specified in items (i) to (vii), less the total of the amounts specified in items (viii) and (ix):
一 最終事業年度(会社法第四百六十一条第二項第二号に規定する場合にあっては、同法第四百四十一条第一項第二号(臨時計算書類)の期間(当該期間が二以上ある場合にあっては、その末日が最も遅いもの)。以下この号から第三号まで、第七号イ及び第八号において同じ。)の末日(最終事業年度がない場合(同法第四百六十一条第二項第二号に規定する場合を除く。)にあっては、成立の日。以下この号から第三号まで、第七号イ及び第八号において同じ。)におけるのれん等調整額(資産の部に計上したのれんの額を二で除して得た額及び繰延資産として計上した額の合計額をいう。以下この号及び第四号において同じ。)が次のイからハまでに掲げる場合に該当する場合における当該イからハまでに定める額
(i) when the Goodwill, etc. Adjustment Amount (meaning the amount of goodwill recorded on the asset section divided by two, plus the amount recorded as deferred assets; hereinafter the same applies in this item and item (iv)) as of the last day (or the date of incorporation, if there is no Most Recent Business Year (excluding the case provided in Article 461, paragraph (2), item (ii) of the Companies Act); hereinafter the same applies in this item to item (iii), item (vii), (a) and item (viii)) of the Most Recent Business Year (or, if provided in Article 461, paragraph (2), item (ii) of the Companies Act applies, meaning the period as specified in Article 441, paragraph (1), item (i) (Temporary Financial Statements) of that Act (if there are two or more of those periods, the period the last day of which comes the latest); hereinafter the same applies in this item to item (iii), item (vii), (a) and item (viii)) falls under the cases specified in any of (a) to (c) below, the amount respectively set forth therein:
イ 当該のれん等調整額が資本等金額(最終事業年度の末日における資本金の額及び準備金の額の合計額をいう。以下この号において同じ。)以下である場合 零
(a) in cases where the Goodwill, etc. Adjustment Amount is not more than the Amount of Stated Capital, etc. (meaning the total amount of stated capital and Reserves as of the last day of the Most Recent Business Year; hereinafter the same applies in this item): zero;
ロ 当該のれん等調整額が資本等金額及び最終事業年度の末日におけるその他資本剰余金の額の合計額以下である場合(イに掲げる場合を除く。) 当該のれん等調整額から資本等金額を減じて得た額
(b) when the Goodwill, etc. Adjustment Amount is not more than the total of the Amount of Stated Capital, etc. and other capital surplus as of the last day of the Most Recent Business Year (excluding the cases set forth in item (a)): the amount of such Goodwill, etc. Adjustment Amount, less the Amount of Stated Capital, etc.;
ハ 当該のれん等調整額が資本等金額及び最終事業年度の末日におけるその他資本剰余金の額の合計額を超えている場合 次に掲げる場合の区分に応じ、次に定める額
(c) when the Goodwill, etc. Adjustment Amount exceeds the total of the Amount of Stated Capital, etc. and other capital surplus as of the last day of the Most Recent Business Year: the amount set forth in the following items, in accordance with the categories of the cases as respectively set forth therein:
(1) 最終事業年度の末日におけるのれんの額を二で除して得た額が資本等金額及び最終事業年度の末日におけるその他資本剰余金の額の合計額以下の場合 当該のれん等調整額から資本等金額を減じて得た額
1. when the amount obtained by dividing the goodwill amount as of the last day of the Most Recent Business Year by two is not more than the total of the Amount of Stated Capital, etc. and the other capital surplus as of the last day of the Most Recent Business Year: the amount of such Goodwill, etc. Adjustment Amount, less the Amount of Stated Capital, etc.;
(2) 最終事業年度の末日におけるのれんの額を二で除して得た額が資本等金額及び最終事業年度の末日におけるその他資本剰余金の額の合計額を超えている場合 最終事業年度の末日におけるその他資本剰余金の額及び繰延資産として計上した額の合計額
2. when the amount obtained by dividing the goodwill amount as of the last day of the Most Recent Business Year by two exceeds the total of the Amount of Stated Capital, etc. and the other capital surplus as of the last day of the Most Recent Business Year: the total of the amount of the other capital surplus as of the last day of the Most Recent Business Year and the amount recorded as deferred assets;
二 最終事業年度の末日における貸借対照表のその他有価証券評価差額金の項目に計上した額(当該額が零以上である場合にあっては、零)を零から減じて得た額
(ii) zero, minus the amount recorded in the items of the valuation difference on available-for-sale securities in the balance sheet as of the last day of the Most Recent Business Year (or zero, if the amount is zero or more);
三 最終事業年度の末日における貸借対照表の土地再評価差額金の項目に計上した額(当該額が零以上である場合にあっては、零)を零から減じて得た額
(iii) zero, minus the amount recorded in the items of the land revaluation difference contained in the balance sheet as of the last day of the Most Recent Business Year (or zero, if the amount is zero or more);
四 保険業を営む株式会社が連結配当規制適用会社(計算規則第二条第三項第五十一号(定義)に規定する連結配当規制適用会社をいう。)であるとき(同号のある事業年度が最終事業年度である場合に限る。)は、イに掲げる額からロ及びハに掲げる額の合計額を減じて得た額(当該額が零未満である場合にあっては、零)
(iv) when the stock company engaged in Insurance Business falls under the category of the Company Subject to Restriction of Consolidated Dividends (meaning a Company Subject to Restriction of Consolidated Dividends as provided in Article 2, paragraph (3), item (li) (Definitions) of the Rules of Accounting) (limited to the case where the specific business year referred to in the same item is the Most Recent Business Year), the amount specified in (a) below, less the total of the amounts set forth in (b) and (c) (or zero, if the amount is zero or more):
イ 最終事業年度の末日における貸借対照表の(1)から(3)までに掲げる額の合計額から(4)に掲げる額を減じて得た額
(a) the total of the amount set forth in 1. to 3. below contained in the balance sheet as of the last day of the latest business year, less the amount set forth in 4. below:
(1) 株主資本の額
1. the amount of shareholders' equity;
(2) その他有価証券評価差額金の項目に計上した額(当該額が零以上である場合にあっては、零)
2. any other amount recorded in the item of valuation difference on available-for-sale securities (or zero, if the amount is zero or more);
(3) 土地再評価差額金の項目に計上した額(当該額が零以上である場合にあっては、零)
3. the amount recorded in the item of land revaluation difference (or zero, if the amount is zero or more); and
(4) のれん等調整額(当該のれん等調整額が資本金の額、資本剰余金の額及び利益準備金の額の合計額を超えている場合にあっては、資本金の額、資本剰余金の額及び利益準備金の額の合計額)
4. the Goodwill, etc. Adjustment Amount (when the Goodwill, etc. Adjustment Amount exceeds the total of the amounts of stated capital, capital surplus and retained earning reserves, the total of the amounts of stated capital, capital surplus and the retained earning reserves);
ロ 最終事業年度の末日後に子会社(会社法第二条第三号(定義)に規定する子会社をいう。以下この号において同じ。)から当該保険業を営む株式会社の株式を取得した場合における当該株式の取得直前の当該子会社における帳簿価額のうち、当該保険業を営む株式会社の当該子会社に対する持分に相当する額
(b) when, after the last day of the Most Recent Business Year, the shares in the stock company engaged in Insurance Business are acquired from the Subsidiary Company (meaning the Subsidiary Company as provided in Article 2, item (iii) (Definitions) of the Companies Act; hereinafter the same applies in this item), the book value thereof immediately before the acquisition, which corresponds to the portion of equity in the Subsidiary Company held by the stock company engaged in Insurance Business;
ハ 最終事業年度の末日における連結貸借対照表(関連する注記を含む。以下同じ。)の(1)から(3)までに掲げる額の合計額から(4)に掲げる額を減じて得た額
(c) the total of the amounts specified in 1. to 3., less the amount specified in 4. below, as stated in the consolidated balance sheet (including the notes in reference thereto; the same applies hereinafter) as of the last day of the Most Recent Business Year:
(1) 株主資本の額
1. the amount of shareholders' equity;
(2) その他有価証券評価差額金の項目に計上した額(当該額が零以上である場合にあっては、零)
2. the amount recorded in the item of valuation difference on available-for-sale securities (or zero, if the amount is zero or more);
(3) 土地再評価差額金の項目に計上した額(当該額が零以上である場合にあっては、零)
3. the amount recorded in the item of land revaluation difference (or zero, if the amount is zero or more); and
(4) のれん等調整額(当該のれん等調整額が資本金の額及び資本剰余金の額の合計額を超えている場合にあっては、資本金の額及び資本剰余金の額の合計額)
4. the Goodwill, etc. Adjustment Amount (when the Goodwill, etc. Adjustment Amount exceeds the total of the amounts of stated capital and capital surplus, the total of the amounts of stated capital and capital surplus);
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、成立の日。次号及び第九号において同じ。)後に二以上の臨時計算書類を作成した場合における最終の臨時計算書類以外の臨時計算書類に係る会社法第四百六十一条第二項第二号に掲げる額(同号ロに掲げる額のうち、吸収型再編受入行為及び特定募集(次の要件のいずれにも該当する場合におけるロの募集をいう。以下この条において同じ。)に際して処分する自己株式に係るものを除く。)から同項第五号に掲げる額を減じて得た額
(v) the amount set forth in Article 461, paragraph (2), item (ii) of the Companies Act which pertains to the Temporary Financial Statements except for the latest Temporary Financial Statements, in the cases where two or more Temporary Financial Statements are prepared after the last day of the Most Recent Business Year (or after the date of incorporation, if there is no such Most Recent Business Year; the same applies in the following item and item (ix)) (excluding the amount specified in (b) of the same item which pertains to the treasury shares disposed upon the Assumption of Absorption-type Corporate Restructuring and Specified Solicitation (meaning the solicitation set forth in (b), when all of the following requirements are met; hereinafter the same applies in this Article)), less the amount set forth in item (v) of the same paragraph:
イ 最終事業年度の末日後に会社法第百七十三条第一項(効力の発生)の規定により当該保険業を営む株式会社の株式の取得(株式の取得に際して当該株式の株主に対してロの募集により当該保険業を営む株式会社が払込み又は給付を受けた財産のみを交付する場合における当該株式の取得に限る。)をすること。
(a) that the shares in the stock company engaged in Insurance Business are acquired after the last day of the Most Recent Business Year, pursuant to the provisions of Article 173, paragraph (1) (Effectuation) of the Companies Act (limited to the acquisition of shares, when, upon such acquisition, only the properties paid or contributed to the stock company engaged in Insurance Business through the solicitation under (b) will be delivered to the shareholders);
ロ 会社法第二編第二章第八節(募集株式の発行等)の規定によりイの株式(当該株式の取得と同時に当該取得した株式の内容を変更する場合にあっては、当該変更後の内容の株式)の全部又は一部を引き受ける者の募集をすること。
(b) that, pursuant to the provisions of Part II, Chapter II, Section 8 of the Companies Act (Issuance of Solicited Shares), solicitation for subscribers of all or part of the shares set forth in (a) (when any condition of the shares acquired is to be modified upon the acquisition thereof, the shares with the modified conditions) is performed;
ハ イの株式の取得に係る会社法第百七十一条第一項第三号(全部取得条項付種類株式の取得に関する決定)の日とロの募集に係る同法第百九十九条第一項第四号(募集事項の決定)の期日が同一の日であること。
(c) that the date set forth in Article 171, paragraph (1), item (iii) (Determinations Regarding Acquisition of Class Shares Subject to Wholly Call) of the Companies Act which pertains to the share acquisition as set forth in (a) and the date set forth in Article 199, paragraph (1), item (iv) (Determination of Subscription Requirements) of that Act which pertains to the solicitation under (b) are the same;
六 最終事業年度の末日後保険業を営む株式会社が吸収型再編受入行為又は特定募集に際して処分する自己株式に係る会社法第四百六十一条第二項第二号ロに掲げる額
(vi) the amount set forth in Article 461, paragraph (2), item (ii), (b) of the Companies Act which pertains to the treasury shares disposed after the last day of the Most Recent Business Year, upon the Assumption of Absorption-type Corporate Restructuring or Specified Solicitation;
七 次に掲げる額の合計額
(vii) the total of the amounts set forth in the following items:
イ 最終事業年度の末日後に計算規則第二十一条(設立時又は成立後の株式の交付に伴う義務が履行された場合)の規定又は第四十五条の四の二の規定により増加したその他資本剰余金の額
(a) the amount of any other capital surplus increased after the last day of the Most Recent Business Year pursuant to the provisions of Article 21 (Case of Performance of Obligations Incidental to Delivery of Shares Upon or After Incorporation) or Article 45-4-2 of the Rules of Accounting; and
ロ 最終事業年度がない保険業を営む株式会社が成立の日後に自己株式を処分した場合における当該自己株式の対価の額
(b) the amount of consideration for the treasury shares, when, after the date of incorporation, the stock company engaged in Insurance Business which has no Most Recent Business Year disposes its treasury shares;
八 最終事業年度の末日後に保険業を営む株式会社が当該保険業を営む株式会社の株式を取得した場合(会社法第百五十五条第十二号(総則)に掲げる場合以外の場合において、当該株式の取得と引換えに当該株式の株主に対して当該保険業を営む株式会社の株式を交付するときに限る。)における当該取得した株式の帳簿価額から次に掲げる額の合計額を減じて得た額
(viii) the book value of the acquired shares less the total of the following amounts, if, after the last day of the Most Recent Business Year, the stock company engaged in Insurance Business has acquired the shares in the stock company engaged in Insurance Business (limited to cases other than those set forth in Article 155, item (xii) (General Provisions) of the Companies Act, and where the shares in the stock company engaged in Insurance Business are to be delivered to the shareholders in exchange for acquisition of the shares):
イ 当該取得に際して当該取得した株式の株主に交付する当該保険業を営む株式会社の株式以外の財産(社債等(社債及び新株予約権をいい、自己社債及び自己新株予約権を除く。ロにおいて同じ。)を除く。)の帳簿価額
(a) the book value of the properties of the stock company engaged in Insurance Business other than its shares (the properties exclude the Corporate Bonds, etc. (collectively meaning corporate bonds and share options, and excluding its own bonds and own share options; the same applies in (b))), which are to be delivered to the shareholders of the shares acquired upon the acquisition;
ロ 当該取得に際して当該取得した株式の株主に交付する当該保険業を営む株式会社の社債等に付すべき帳簿価額
(b) the book value to be posted to the Corporate Bonds, etc. of the stock company engaged in Insurance Business, which are to be delivered to the shareholders of the shares acquired upon the acquisition;
九 最終事業年度の末日後に保険業を営む株式会社が吸収型再編受入行為又は特定募集に際して処分する自己株式に係る会社法第四百六十一条第二項第四号(最終事業年度がない場合にあっては、第七号)に掲げる額
(ix) the amount set forth in Article 461, paragraph (2), item (iv) of the Companies Act (or item (vii), if the company has no Most Recent Business Year) which pertains to the treasury shares disposed after the last day of the Most Recent Business Year by the stock company engaged in Insurance Business, upon the Assumption of Absorption-type Corporate Restructuring or Specified Solicitation.
第二節 相互会社
Section 2 Mutual Company
第一款 機関等
Subsection 1 Organs
(設立費用)
(Incorporation Expenses)
第二十条 法第二十四条第一項第三号に規定する内閣府令で定めるものは、次に掲げるものとする。
Article 20 The expenses to be specified by Cabinet Office Order, as provided in Article 24, paragraph (1), item (iii) of the Act are as follows:
一 定款に係る印紙税
(i) stamp duty imposed in relation to articles of incorporation;
二 設立時に募集をする基金の拠出に係る金銭の払込みの取扱いをした銀行等(法第二十八条第一項第三号に規定する銀行等をいう。)に支払うべき手数料及び報酬
(ii) fees and compensation payable to a Bank, etc. (meaning a Bank, etc. as provided in Article 28, paragraph (1), item (iii) of the Act) which handled the affairs related to payment of money, in connection with the fund contribution to be solicited upon the incorporation; and
三 法第二十四条第二項において準用する会社法第三十三条第三項(定款の記載又は記録事項に関する検査役の選任)の規定により決定された検査役の報酬
(iii) compensation payable to inspectors determined pursuant to the provisions of Article 33, paragraph (3) (Election of Inspector of Matters Specified or Recorded in the Articles of Incorporation) of the Companies Act as applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Act; and
四 相互会社の設立の登記の登録免許税
(iv) registration tax required for registration of incorporation of a Mutual Company.
(検査役の調査を要しない市場価格のある有価証券)
(Securities with Market Price Exempted from the Requirement of Investigation by Inspector)
第二十条の二 法第二十四条第二項において読み替えて準用する会社法第三十三条第十項第二号(定款の記載又は記録事項に関する検査役の選任)に規定する内閣府令で定める方法は、次に掲げる額のうちいずれか高い額をもって法第二十四条第二項において読み替えて準用する会社法第三十三条第十項第二号に規定する有価証券の価格とする方法とする。
Article 20-2 The method to be specified by Cabinet Office Order, as provided in Article 33, paragraph (10), item (ii) (Election of Inspector of Matters Specified or Recorded in the Articles of Incorporation) of the Companies Act applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Act following the deemed replacement of terms, is the method whereby the higher of the following amounts is treated as the price of Securities provided in Article 33, paragraph (10), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Act following the deemed replacement of terms:
一 法第二十三条第四項において準用する会社法第三十条第一項(定款の認証)の認証の日における当該有価証券を取引する市場における最終の価格(当該日に売買取引がない場合又は当該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)
(i) the closing price of the Securities at the market where those Securities are traded, as of the day of certification as set forth in Article 30, paragraph (1) (Certification of Articles of Incorporation) of the Companies Act as applied mutatis mutandis pursuant to Article 23, paragraph (4) of the Act (if no sale and purchase transaction was conducted on the relevant day, or where the relevant day falls on 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
二 法第二十三条第四項において準用する会社法第三十条第一項の認証の日において当該有価証券が公開買付け等(金融商品取引法第二十七条の二第六項(同法第二十七条の二十二の二第二項において準用する場合を含む。)に規定する公開買付け及びこれに相当する外国の法令に基づく制度をいう。以下同じ。)の対象であるときは、当該日における当該公開買付け等に係る契約における当該有価証券の価格
(ii) when, as of the day of the certification as provided in Article 30, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 23, paragraph (4) of the Act, the Securities are the target of a Tender Offer, etc. (meaning the Tender Offer as provided in Article 27-2, paragraph (6) of the Financial Instruments and Exchange Act (including the cases where applied mutatis mutandis pursuant to Article 272-22-2, paragraph (2) of the same Article) as well as any equivalent system under the laws and regulations of foreign states; the same applies hereinafter), the price of those Securities as of the relevant day provided for in the contract pertaining to the Tender Offer, etc.
(銀行等)
(Banks)
第二十条の三 法第二十八条第一項第三号に規定する内閣府令で定めるものは、次に掲げるものとする。
Article 20-3 The financial institutions to be specified by Cabinet Office Order, as provided in Article 28, paragraph (1), item (iii) of the Act, are as follows:
一 農業協同組合法(昭和二十二年法律第百三十二号)第十条第一項第三号(事業)の事業を行う農業協同組合又は農業協同組合連合会
(i) agricultural cooperatives or a federation of agricultural cooperatives that carries out the business set forth in Article 10, paragraph (1), item (iii) (Businesses) of the Agricultural Cooperatives Act (Act No. 132 of 1947);
二 水産業協同組合法(昭和二十三年法律第二百四十二号)第十一条第一項第四号(事業の種類)、第八十七条第一項第四号(事業の種類)、第九十三条第一項第二号(事業の種類)又は第九十七条第一項第二号(事業の種類)の事業を行う漁業協同組合、漁業協同組合連合会、水産加工業協同組合又は水産加工業協同組合連合会
(ii) fisheries cooperatives, a federation of fisheries cooperatives, fishery processing cooperatives or a federation of fishery processing cooperatives that carries out the business set forth in Article 11, paragraph (1), item (iv) (Types of Business), Article 87, paragraph (1), item (iv) (Types of Business), Article 93, paragraph (1), item (ii) (Types of Business) or Article 97, paragraph (1), item (ii) (Types of Business) of the Fisheries Cooperatives Act (Act No. 242 of 1948);
三 信用協同組合又は中小企業等協同組合法(昭和二十四年法律第百八十一号)第九条の九第一項第一号(協同組合連合会)の事業を行う協同組合連合会
(iii) credit cooperatives, or a federation of cooperatives that carries out the business set forth in Article 9-9, paragraph (1), item (i) (Federation of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949);
四 信用金庫又は信用金庫連合会
(iv) a shinkin bank, or a federation of shinkin banks;
五 労働金庫又は労働金庫連合会
(v) a labor bank, or a federation of labor banks;
六 農林中央金庫
(vi) the Norinchukin Bank; and
七 株式会社商工組合中央金庫
(vii) the Shoko Chukin Bank Limited.
(基金の拠出の申込みをしようとする者に対して通知すべき事項)
(Matters Requiring Notices to Prospective Subscribers of Fund Contribution)
第二十条の四 法第二十八条第一項第四号に規定する内閣府令で定める事項は、定款に定められた事項(同条第一項第一号から第三号までに掲げる事項を除く。)であって、相互会社の設立に際して基金の拠出の申込みをしようとする者が発起人に対して通知することを請求した事項とする。
Article 20-4 The matters to be specified by Cabinet Office Order, as provided in Article 28, paragraph (1), item (iv) of the Act, are the matters specified in the articles of incorporation (excluding those specified in items (i) to (iii) of the same Article), regarding which notices are requested by the prospective subscribers of fund contribution at the time of incorporation of the Mutual Company to the incorporator.
(入社の申込みをしようとする者に対して通知すべき事項)
(Matters Requiring Notices to Persons Intending to Make Application for Membership)
第二十条の五 法第三十条の七第一項第六号に規定する内閣府令で定める事項は、定款に定められた事項(同項第一号から第五号までに掲げる事項を除く。)であって、相互会社の設立に際して入社の申込みをしようとする者が発起人に対して通知することを請求した事項とする。
Article 20-5 The matters to be specified by Cabinet Office Order, as provided in Article 30-7, paragraph (1), item (vi) of the Act, are the matters specified in the articles of incorporation (excluding the matters specified in items (i) to (v) of the same paragraph), regarding which notices are requested by the persons intending to prospective applicant of membership at the time of incorporation of the Mutual Company to the incorporator.
(招集の決定事項)
(Matters to Be Determined upon Calling of Meeting)
第二十条の六 法第三十条の八第六項において読み替えて準用する会社法第六十七条第一項第五号(創立総会の招集の決定)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 20-6 The matters to be specified by Cabinet Office Order, as provided in Article 67, paragraph (1), item (v) (Determinations to Call Organizational Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act following the deemed replacement of terms, are as follows:
一 法第三十条の八第六項において準用する会社法第六十七条第一項第三号又は第四号に掲げる事項を定めたときは、次に掲げる事項
(i) when the matters set forth in Article 67, paragraph (1), item (iii) or (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act are determined, the following matters:
イ 次条第一項の規定により創立総会参考書類(法第三十条の八第六項において準用する会社法第七十条第一項(創立総会参考書類の交付等)に規定する創立総会参考書類をいう。次条において同じ。)に記載すべき事項
(a) the matters to be specified in Organizational Meeting Reference Documents (meaning the Organizational Meeting Reference Documents as provided in Article 70, paragraph (1) (Giving of Organizational Meeting Reference Documents) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act; the same applies in the following Article) pursuant to the provisions of paragraph (1) of the following Article;
ロ 法第三十条の八第六項において準用する会社法第六十七条第一項第三号に掲げる事項を定めたときは、書面による議決権の行使の期限(創立総会の日時以前の時であって、法第三十条の八第六項において準用する会社法第六十八条第一項(創立総会の招集の通知)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。)
(b) when the matters specified in Article 67, paragraph (1), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act are determined, the time limit for the exercise of voting rights in writing (limited to the timing on or before the date and time of the organizational meeting, but which falls on or after the day when two weeks passes from the day of dispatching the notice under Article 68, paragraph (1) (Notice of Calling Organization Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act);
ハ 法第三十条の八第六項において準用する会社法第六十七条第一項第四号に掲げる事項を定めたときは、電磁的方法による議決権の行使の期限(創立総会の日時以前の時であって、法第三十条の八第六項において準用する会社法第六十八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。)
(c) when the matters specified in Article 67, paragraph (1), item (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act are determined, the time limit for the exercise of voting rights by the Electronic or Magnetic Means (limited to the timing on or before the date and time of the organizational meeting, but which falls on or after the day when two weeks passes from the day of dispatching the notice under Article 68, paragraph (1) (Notice of Calling Organization Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act);
ニ 社員になろうとする者から各議案についての賛否(棄権の欄を設ける場合にあっては、棄権を含む。第二十条の十九及び第二十三条において同じ。)を記載する欄に記載がない議決権行使書面(法第三十条の八第六項において準用する会社法第七十条第一項(議決権行使書面の交付等)に規定する議決権行使書面をいう。以下この条及び第二十条の八において同じ。)が発起人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を定めるときは、その取扱いの内容
(d) the details of the treatment, if, when a Voting Form (meaning the Voting Form as provided in Article 70, paragraph (1) (Giving of Voting Forms) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act; hereinafter the same applies in this Article and Article 20-8) is submitted to the incorporator without any entry in the space to indicate answer whether the prospective member casts affirmative or negative votes on the items on the agenda (if the space to indicate abstention is to be provided, including the answer whether such prospective member intends to abstain from voting; the same applies in Article 20-19 and Article 23), such prospective member is to be treated to have manifested the intention to cast an affirmative or negative vote on the items on agenda, or to abstain from voting;
ホ 一の社員になろうとする者が同一の議案につき次に掲げる場合の区分に応じ、次に定める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社員になろうとする者の議決権の行使の取扱いに関する事項を定めるとき(次号に規定する場合を除く。)は、その事項
(e) the matter related to treatment of the exercise of voting rights by a prospective member, if the treatment is provided for the cases where a single prospective member exercises the voting rights in duplicate for the same item on the agenda pursuant to the following provisions categorized by the cases as respectively set forth therein and where there is a discrepancy between such duplicate exercises of voting rights for the same item on the agenda (excluding the cases provided in the following item):
(1) 法第三十条の八第六項において準用する会社法第六十七条第一項第三号に掲げる事項を定めた場合 法第三十条の八第六項において準用する会社法第七十五条第一項(書面による議決権の行使)
1. when the matter specified in Article 67, paragraph (1), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act is provided: Article 75, paragraph (1) (Voting in Writing) of the Companies Act applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act;
(2) 法第三十条の八第六項において準用する会社法第六十七条第一項第四号に掲げる事項を定めた場合 法第三十条の八第六項において準用する会社法第七十六条第一項(電磁的方法による議決権の行使)
2. when the matter specified in Article 67, paragraph (1), item (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act is provided: Article 76, paragraph (1) (Voting by Electronic or Magnetic Means) of the Companies Act applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act;
二 法第三十条の八第六項において準用する会社法第六十七条第一項第三号及び第四号に掲げる事項を定めたときは、次に掲げる事項
(ii) the following matters, when the matter specified in Article 67, paragraph (1), item (iii) and (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act is provided:
イ 法第三十条の八第六項において読み替えて準用する会社法第六十八条第三項の承諾をした社員になろうとする者の請求があった時に当該社員になろうとする者に対して法第三十条の八第六項において準用する会社法第七十条第一項の規定による議決権行使書面の交付(当該交付に代えて行う法第三十条の八第六項において準用する会社法第七十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
(a) when the Voting Form under Article 70, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act is to be delivered (including provision by Electronic or Magnetic Means in lieu of such delivery, as set forth in Article 70, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act) to a prospective member who has given an approval under Article 68, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act following the deemed replacement of terms, subject to such prospective member's request, such fact;
ロ 一の社員になろうとする者が同一の議案につき法第三十条の八第六項において読み替えて準用する会社法第七十五条第一項(書面による議決権の行使)又は第七十六条第一項(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社員になろうとする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
(b) the matter related to treatment of the exercise of voting rights by a prospective member, if the treatment is provided for the cases where a single prospective member exercises the voting rights in duplicate for the same item on the agenda pursuant to the provisions of Article 75, paragraph (1) (Exercise of Voting Rights in Writing) or Article 76, paragraph (1) (Exercise of Voting Rights by Electronic or Magnetic Means) as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act following the deemed replacement of terms and where there is a discrepancy between such duplicate exercises of voting rights for the same item on the agenda (excluding the cases set forth in the following item);
三 第一号に規定する場合以外の場合において、次に掲げる事項が創立総会の目的である事項であるときは、当該事項に係る議案の概要
(iii) the outline of the proposal for the following matter, when such matter is the purpose of the organization meeting, except for the cases provided in item (i):
イ 設立時役員等(法第三十条の十第一項に規定する設立時取締役、設立時会計参与、設立時監査役及び設立時会計監査人をいう。)の選任
(a) election of Officers, etc. at Incorporation (meaning Directors at Incorporation, Accounting Advisors at Incorporation, Company Auditors at Incorporation and Accounting Auditors at Incorporation as provided in Article 30-10, paragraph (1) of the Act); and
ロ 定款の変更
(b) amendment to articles of incorporation.
(創立総会参考書類)
(Organizational Meeting Reference Documents)
第二十条の七 法第三十条の八第六項において準用する会社法第七十条第一項又は第七十一条第一項(創立総会参考書類の交付等)の規定により交付すべき創立総会参考書類は、別紙様式第五号に準じて作成しなければならない。
Article 20-7 (1) The Organizational Meeting Reference Documents to be given pursuant to the provisions of Article 70, paragraph (1) or Article 71, paragraph (1) (Giving of Organizational Meeting Reference Documents) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act must be prepared in accordance with Appended Form No. 5.
2 法第三十条の八第六項において準用する会社法第六十七条第一項第三号及び第四号(創立総会の招集の決定)に掲げる事項を定めた発起人が行った創立総会参考書類の交付(当該交付に代えて行う電磁的方法による提供を含む。)は、法第三十条の八第六項において準用する会社法第七十条第一項及び第七十一条第一項の規定による創立総会参考書類の交付とする。
(2) The delivery of Organizational Meeting Reference Documents implemented by an incorporator, providing for the matters specified in Article 67, paragraph (1), items (iii) and (iv) (Determinations to Call Organizational Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act (such delivery includes the provision of information implemented by the Electronic or Magnetic Means in lieu of delivery) is the delivery of the Organizational Meeting Reference Documents as set forth in Article 70, paragraph (1) and Article 71, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act.
(議決権行使書面)
(Voting Forms)
第二十条の八 法第三十条の八第六項において準用する会社法第七十条第一項(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は、別紙様式第五号の二に準じて作成しなければならない。
Article 20-8 (1) Voting Forms to be delivered pursuant to the provisions of Article 70, paragraph (1) (Giving of Voting Forms) of the Companies Act, as applied mutatis mutandis pursuant to Article 30-8 of the Act, must be prepared in accordance with Appended Form No. 5-2.
2 第二十条の六第二号イに掲げる事項を定めた場合には、発起人は、法第三十条の八第六項において準用する会社法第六十八条第三項(創立総会の招集の通知)の承諾をした社員になろうとする者の請求があった時に、当該社員になろうとする者に対して、法第三十条の八第六項において準用する会社法第七十条第一項の規定による議決権行使書面の交付(当該交付に代えて行う法第三十条の八第六項において準用する会社法第七十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 the incorporator has prescribed the matter specified in Article 20-6, item (ii), (a), the incorporator must, upon the request from a prospective member who has given an approval under Article 68, paragraph (3) (Notices of Calling of Organizational Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act, deliver to such prospective member a Voting Form under Article 70, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act (such delivery includes the provision of information implemented by the Electronic or Magnetic Means in lieu of delivery, pursuant to the provisions of Article 70, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act x).
3 法第三十条の八第六項において準用する会社法第七十一条第三項又は第四項の規定により電磁的方法により提供すべき議決権行使書面に記載すべき事項は、別紙様式第五号の二の定めるところによる。
(3) The matters to be contained in the Voting Form to be provided by the Electronic or Magnetic Means as referred to in Article 71, paragraph (3) or (4) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act are to be in accordance with Appended Form No. 5-2.
(書面による議決権行使の期限)
(Time Limit for Exercise of Voting Rights in Writing)
第二十条の九 法第三十条の八第六項において読み替えて準用する会社法第七十五条第一項(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、第二十条の六第一号ロの行使の期限とする。
Article 20-9 The timing to be specified by Cabinet Office Order, as provided in Article 75, paragraph (1) (Exercise of Voting Rights in Writing) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act following the deemed replacement of terms, is the time limit for exercise as set forth in Article 20-6, item (i), (b).
(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)
第二十条の十 法第三十条の八第六項において読み替えて準用する会社法第七十六条第一項(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、第二十条の六第一号ハの行使の期限とする。
Article 20-10 The timing to be specified by Cabinet Office Order, as provided in Article 76, paragraph (1) (Exercise of Voting Rights by Electronic or Magnetic Means) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act following the deemed replacement of terms, is the time limit for exercise as set forth in Article 20-6, item (i), (c).
(発起人の説明義務)
(Accountability of Incorporators)
第二十条の十一 法第三十条の八第六項において読み替えて準用する会社法第七十八条(発起人の説明義務)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 20-11 The cases to be specified by Cabinet Office Order, as provided in Article 78 (Accountability of Incorporators) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act following the deemed replacement of terms, are as follows:
一 社員になろうとする者が説明を求めた事項について説明をするために調査をすることが必要である場合(次に掲げる場合を除く。)
(i) cases where it is necessary to perform an investigation in order to provide explanation for any matter so requested by a prospective member (excluding the following cases):
イ 当該社員になろうとする者が創立総会の日より相当の期間前に当該事項を発起人に対して通知した場合
(a) cases where the prospective member has notified the incorporator of such matter within a reasonable period of time before the day of the organizational meeting; or
ロ 当該事項について説明をするために必要な調査が著しく容易である場合
(b) cases where it is extremely easy to conduct investigation necessary in order to provide explanation on such matter;
二 社員になろうとする者が説明を求めた事項について説明をすることにより成立後の相互会社その他の者(当該社員になろうとする者を除く。)の権利を侵害することとなる場合
(ii) cases where giving explanation on the matter so requested by the prospective member would be detrimental to the rights of the Mutual Company after incorporation or any other parties (excluding such prospective member);
三 社員になろうとする者が当該創立総会において実質的に同一の事項について繰り返して説明を求める場合
(iii) cases where the prospective member repeatedly requests explanation on the substantially identical subjects at the organization meeting; and
四 前三号に掲げる場合のほか、社員になろうとする者が説明を求めた事項について説明をしないことにつき正当な事由がある場合
(iv) beyond the cases set forth in the preceding three items, cases where there is any justifiable ground for refraining from giving explanation on the matters so requested by a prospective member.
(創立総会の議事録)
(Minutes of Organizational Meeting)
第二十条の十二 法第三十条の八第六項において準用する会社法第八十一条第一項(議事録)の規定による創立総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 20-12 (1) The preparation of minutes of organizational meeting under Article 81, paragraph (1) (Minutes) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act is to be as set forth in this Article.
2 創立総会の議事録は、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 organizational meeting must be prepared in writing or by means of Electronic or Magnetic Records.
3 創立総会の議事録は、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 organizational meeting must contain the following matters:
一 創立総会が開催された日時及び場所
(i) the date and place of convocation of the organizational meeting;
二 創立総会の議事の経過の要領及びその結果
(ii) the substance of the proceedings of the organizational meeting, as well as results thereof;
三 創立総会に出席した発起人、設立時取締役(法第三十条の十第一項に規定する設立時取締役をいう。以下この号において同じ。)(設立しようとする相互会社が監査等委員会設置会社である場合にあっては、設立時監査等委員(同条第二項に規定する設立時監査等委員をいう。)である設立時取締役又はそれ以外の設立時取締役)、設立時会計参与(同条第一項に規定する設立時会計参与をいう。)、設立時監査役(同項に規定する設立時監査役をいう。)若しくは設立時会計監査人(同項に規定する設立時会計監査人をいう。)又は設立時執行役(同条第八項に規定する設立時執行役をいう。)の氏名又は名称
(iii) the names of the incorporators, Directors at Incorporation (meaning Directors at Incorporation as provided in Article 30-10, paragraph (1) of the Act; hereinafter the same applies in this item) (or, meaning Directors at Incorporation who are Audit and Supervisory Committee Members at Incorporation (meaning Audit and Supervisory Committee Members at Incorporation as provided in paragraph (2) of the same Article) or any other Directors at Incorporation, if the Mutual Company intended to be established is a company with audit and supervisory committee), Accounting Advisors at Incorporation (meaning Accounting Advisors at Incorporation as provided in paragraph (1) of the same Article), Company Auditors at Incorporation (meaning Company Auditors at Incorporation as provided in the same paragraph), Accounting Auditors at Incorporation (meaning Accounting Auditors at Incorporation as provided in the same paragraph), or Executive Officers at Incorporation (meaning Executive Officers at Incorporation as provided in paragraph (8) of the same Article) present at the organizational meeting;
四 創立総会の議長が存するときは、議長の氏名
(iv) if the organizational meeting was presided over by the chairperson, the name of such chairperson; and
五 議事録の作成に係る職務を行った発起人の氏名又は名称
(v) the names of the incorporators who took charge of duties to prepare the minutes.
(社員の名簿)
(Members List)
第二十条の十三 法第三十二条の二第一項に規定する相互会社の社員の名簿は、毎事業年度一回以上、作成の日の前三月以内の日における社員について作成しなければならない。
Article 20-13 (1) The list of members of a Mutual Company as provided in Article 32-3, paragraph (1) of the Act must be prepared at least once a business year and must cover the members as of a certain day within three months prior to the day of preparation thereof.
2 法第三十二条の二第一項に規定する内閣府令で定める事項は、次に掲げるものとする。
(2) The matters to be specified by Cabinet Office Order, as provided in Article 32-3, paragraph (1) of the Act, are as follows:
一 社員の商号、名称又は氏名
(i) trade names or names of members; and
二 社員の住所又は居所
(ii) domiciles or residences of members.
(相互会社がその経営を支配している法人)
(Corporation Whose Management Is Controlled by Mutual Company)
第二十条の十四 法第三十三条の二第一項に規定する内閣府令で定めるものは、当該相互会社が会社等(会社(外国会社を含む。)、組合(外国における組合に相当するものを含む。)その他これらに準ずる事業体をいう。以下この条及び第二十四条の三において同じ。)の財務及び事業の方針の決定を支配している場合における当該会社等とする。
Article 20-14 (1) The corporation to be specified by Cabinet Office Order, as provided in Article 33-2, paragraph (1) of the Act, is the Company, etc. (meaning a company (including a foreign company), partnership (including a foreign entity equivalent to a partnership) or any other entity equivalent to the aforementioned; hereinafter the same applies in this Article and Article 24-3), whose decision-making on financial and business policies are taken control over by the Mutual Company.
2 前項に規定する「財務及び事業の方針の決定を支配している場合」とは、次に掲げる場合(財務上又は事業上の関係からみて会社等の財務又は事業の方針の決定を支配していないことが明らかであると認められる場合を除く。)をいう(以下この項において同じ。)。
(2) The cases where "decision-making on financial and business policies are taken control over by the Mutual Company" as provided to in the preceding paragraph are the following cases (excluding the cases where the Mutual Company is found as obviously not having control over decision-making on financial and business policies of such Company, etc., in terms of the financial or business relationship) (hereinafter the same applies in this paragraph):
一 会社等(次に掲げる会社等であって、有効な支配従属関係が存在しないと認められるものを除く。以下この項において同じ。)の議決権の総数に対する自己(その実質子会社(法第三十三条の二第一項に規定する実質子会社をいう。以下同じ。)を含む。以下この項において同じ。)の計算において所有している議決権の数の割合が百分の五十を超えている場合
(i) cases where the ratio of number of voting rights owned on the Mutual Company's own account (including the account of its Substantial Subsidiary Company (meaning a Substantial Subsidiary Company as provided in Article 33-2, paragraph (1) of the Act; hereinafter the same applies in this paragraph) to the total number of voting rights in a Company, etc. (excluding the following Company, etc. regarding which no effective parent-subsidiary relationship is found to exist; hereinafter the same applies in this paragraph)) exceeds 50 percent:
イ 民事再生法(平成十一年法律第二百二十五号)の規定による再生手続開始の決定を受けた会社等
(a) a Company, etc. that is subject to an order commencing rehabilitation proceedings under the provisions of the Civil Rehabilitation Act (Act No. 225 of 1999);
ロ 会社更生法(平成十四年法律第百五十四号)の規定による更生手続開始の決定を受けた株式会社
(b) a stock company that is subject to an order commencing reorganization proceedings under the provisions of the Corporate Reorganization Act (Act No. 154 of 2002);
ハ 破産法(平成十六年法律第七十五号)の規定による破産手続開始の決定を受けた会社等
(c) a Company, etc. that is subject to an order commencing bankruptcy proceedings under the provisions of the Bankruptcy Act (Act No. 75 of 2004); and
ニ その他イからハまでに掲げる会社等に準ずる会社等
(d) any other Company, etc. which is equivalent to any of those specified in items (a) to (c);
二 会社等の議決権の総数に対する自己の計算において所有している議決権の数の割合が百分の四十以上である場合(前号に掲げる場合を除く。)であって、次に掲げるいずれかの要件に該当する場合
(ii) the cases where the ratio of number of voting rights owned on the Mutual Company's own account to the total number of voting rights in the Company, etc. is not less than 40 percent (excluding the case set forth in the preceding item), and where any of the requirements is met:
イ 会社等の議決権の総数に対する自己所有等議決権数(次に掲げる議決権の数の合計数をいう。次号において同じ。)の割合が百分の五十を超えていること。
(a) that the ratio of the Number of Self-Owned Voting Rights (meaning the total number of the following voting rights; the same applies in the following item) to the total number of voting rights in a Company, etc. exceeds 50 percent:
(1) 自己の計算において所有している議決権
1. voting rights owned on the Mutual Company's own account;
(2) 自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者が所有している議決権
2. the voting rights owned by any party having a close relationship with the Mutual Company in terms of equity contribution, personnel affairs, funding, technology, business transactions, etc. and therefore is likely to exercise its voting rights in concert with the intention of the Mutual Company;
(3) 自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権
3. the voting rights owned by any persons who have given their consent to exercising their voting rights in concert with the intent of the Mutual Company;
ロ 会社等の取締役会その他これに準ずる機関の構成員の総数に対する次に掲げる者(当該会社等の財務及び事業の方針の決定に関して影響を与えることができるものに限る。)の数の割合が百分の五十を超えていること。
(b) that the ratio of the number of following persons (limited to the persons who may exert the influence on decision-making of financial and business policies of the Company, etc.) to the total number of members of the board of directors or any other organ equivalent thereto of the Company, etc. exceeds 50 percent:
(1) 自己の役員(取締役、会計参与、監査役、執行役、理事、監事その他これらに準ずる者をいう。)
1. the Mutual Company's own officers (meaning directors, accounting advisors, company auditors, executive officers, auditors and persons similar thereto);
(2) 自己の業務を執行する社員
2. the members who execute the Mutual Company's business;
(3) 自己の使用人
3. the Mutual Company's employees; and
(4) (1)から(3)までに掲げる者であった者
4. the person who formerly held any of the positions set forth in 1. to 3. above;
ハ 自己が会社等の重要な財務及び事業の方針の決定を支配する契約等が存在すること。
(c) that there exists a contract or the like providing that the Mutual Company takes control over significant decisions on financial or business policies of the Company, etc.;
ニ 会社等の資金調達額(貸借対照表の負債の部に計上されているものに限る。)の総額に対する自己が行う融資(債務の保証及び担保の提供を含む。ニにおいて同じ。)の額(自己と出資、人事、資金、技術、取引等において緊密な関係のある者が行う融資の額を含む。)の割合が百分の五十を超えていること。
(d) the ratio of the amount of loan (including guarantee of obligations and provision of collateral; hereinafter the same in (d)) granted by the Mutual Company to the total amount of the fund procured by the Company, etc. (limited to the amount recorded in the liabilities section of the balance sheet; the same applies in (d); and including the amount financed by any party having close relationship with the Mutual Company in terms of equity contribution, personnel affairs, funding, technology, business transactions, etc.) exceeds 50 percent; and
ホ その他自己が会社等の財務及び事業の方針の決定を支配していることが推測される事実が存在すること。
(e) that there exists any other fact inferring that the Mutual Company has control over the decision-making of financial and business policies of the Company, etc.;
三 会社等の議決権の総数に対する自己所有等議決権数の割合が百分の五十を超えている場合(自己の計算において議決権を所有していない場合を含み、前二号に掲げる場合を除く。)であって、前号ロからホまでに掲げるいずれかの要件に該当する場合
(iii) cases where the ratio of the Number of Self-Owned Voting Rights to the total number of voting rights in the Company, etc. exceeds 50 percent (including the cases where the Mutual Company does not own the voting rights on its own account, and excluding the cases set forth in the preceding two items), and where any of the requirements set forth in (b) to (e) of the preceding item is met.
(特別目的会社の特則)
(Exception of Special Purpose Company)
第二十条の十五 前条の規定にかかわらず、特別目的会社(資産の流動化に関する法律(平成十年法律第百五号)第二条第三項(定義)に規定する特定目的会社及び事業の内容の変更が制限されているこれと同様の事業を営む事業体をいう。以下この条及び第五十二条の十二の二第三項において同じ。)については、次に掲げる要件のいずれにも該当する場合には、当該特別目的会社に資産を譲渡した相互会社の実質子会社に該当しないものと推定する。
Article 20-15 Notwithstanding the provisions of the preceding Article, with regard to a Special Purpose Company (meaning a specific purpose company provided in Article 2, paragraph (3) (Definitions) of the Act on Securitization of Assets (Act No. 105 of 1998) and a business entity engaged in a business similar thereto which is restricted from effecting any modification to its business details; hereinafter the same applies in this Article and Article 52-12-2, paragraph (3)), if all of the following requirements are met, the Special Purpose Company is presumed as not falling under a Substantial Subsidiary Company of the Mutual Company which assigned its assets to the Special Purpose Company:
一 当該特別目的会社が適正な価額で譲り受けた資産から生ずる収益をその発行する証券(当該証券に表示されるべき権利を含む。)の所有者(資産の流動化に関する法律第二条第十二項に規定する特定借入れに係る債権者及びこれと同様の借入れに係る債権者を含む。)に享受させることを目的として設立されていること。
(i) that the Special Purpose Company has been incorporated for the purpose of allowing the owners of securities (including the rights to be indicated on the securities) issued by the Special Purpose Company (such owners include the creditors of specific borrowings provided in Article 2, paragraph (12) of the Asset Securitization Act and also including the creditors of similar borrowings) to receive the profits generating from assets that have been transferred to the Special Purpose Company at a fair value;
二 当該特別目的会社の事業がその目的に従って適切に遂行されていること。
(ii) that the business of the Special Purpose Company is appropriately executed in accordance with the purpose thereof.
(利益の供与に関して責任をとるべき取締役等)
(Directors to Be Held Liable for Providing Benefits)
第二十条の十六 法第三十三条の二第二項において読み替えて準用する会社法第百二十条第四項(株主等の権利の行使に関する利益の供与)に規定する内閣府令で定める者は、次に掲げる者とする。
Article 20-16 The persons to be specified by Cabinet Office Order, as provided in Article 120, paragraph (4) (Giving Benefits on Exercise of Rights of Shareholders) of the Companies Act as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) of the Act following the deemed replacement of terms are as follows:
一 利益の供与(法第三十三条の二第一項に規定する利益の供与をいう。以下この条において同じ。)に関する職務を行った取締役及び執行役
(i) the director and executive officer who executed the duties related to provision of benefits (meaning provision of benefits as provided in Article 33-2, paragraph (1) of the Act; hereinafter the same applies in this Article);
二 利益の供与が取締役会の決議に基づいて行われたときは、次に掲げる者
(ii) if the provision of benefit was implemented in accordance with the resolution of the board of directors, the following persons:
イ 当該取締役会の決議に賛成した取締役
(a) the director who casted an affirmative vote on the resolution of the board of directors; and
ロ 当該取締役会に当該利益の供与に関する議案を提案した取締役及び執行役
(b) the director and executive officer who submitted the proposed item on the agenda regarding provision of such benefit to the board of directors; and
三 利益の供与が社員総会(総代会を設けているときは、総代会。以下この号において同じ。)の決議に基づいて行われたときは、次に掲げる者
(iii) if the provision of benefit was implemented in accordance with the resolution of the general meeting of members (or a Member Representatives Meeting, if it has been organized; hereinafter the same applies in this item), the following persons:
イ 当該社員総会に当該利益の供与に関する議案を提案した取締役
(a) the director who has submitted to the general meeting of members the proposed item on the agenda regarding provision of such benefit;
ロ イの議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役
(b) if the proposal referred to in (a) was submitted in accordance with the resolution of the board of directors, the directors who casted affirmative votes on such resolution of the board of directors; and
ハ 当該社員総会において当該利益の供与に関する事項について説明をした取締役及び執行役
(c) the director and executive officer who gave an explanation related to provision of such benefits at the general meeting of members.
(社員による責任追及等の訴えの提起の請求方法)
(Method for Demanding to File an Action to Enforce Liability by a Member)
第二十条の十七 法第三十三条の二第二項及び第五十三条の三十七において読み替えて準用する会社法第八百四十七条第一項(株主による責任追及等の訴え)の内閣府令で定める方法は、次に掲げる事項を記載した書面の提出又は当該事項の電磁的方法による提供とする。
Article 20-17 The methods to be specified by Cabinet Office Order, as provided in Article 847, paragraph (1) (Action to Enforce Liability by Shareholders) of the Companies Act as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) and Article 53-37 of the Act following the deemed replacement of terms are the submission of documents specifying the following matters, or the provision of such information by Electronic or Magnetic Means:
一 被告となるべき者
(i) the prospective defendant; and
二 請求の趣旨及び請求を特定するのに必要な事実
(ii) object of claim, and facts necessary for specifying the claim.
(相互会社が責任追及等の訴えを提起しない理由の通知方法)
(Method of Notification of Reason for Not Filing Action to Enforce Liability by a Mutual Company)
第二十条の十八 法第三十三条の二第二項及び第五十三条の三十七において読み替えて準用する会社法第八百四十七条第四項(株主による責任追及等の訴え)の内閣府令で定める方法は、次に掲げる事項を記載した書面の提出又は当該事項の電磁的方法による提供とする。
Article 20-18 The methods to be specified by Cabinet Office Order, as provided in Article 847, paragraph (4) (Action to Enforce Liability by Shareholders) of the Companies Act as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) and Article 53-37 of the Act following the deemed replacement of terms are the submission of documents specifying the following matters, or the provision of such information by Electronic or Magnetic Means:
一 相互会社が行った調査の内容(次号の判断の基礎とした資料を含む。)
(i) the details of the investigation performed by the Mutual Company (including the materials which served as the basis of judgment referred to in the following item);
二 法第三十三条の二第二項及び第五十三条の三十七において読み替えて準用する会社法第八百四十七条第一項の規定による請求に係る訴えについての前条第一号に掲げる者の責任又は義務の有無についての判断及びその理由
(ii) judgment as to whether the person listed in item (i) of the preceding Article is held liable for any responsibility or obligation in relation to the action pertaining to the demand under Article 847, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) and Article 53-37 of the Act following the deemed replacement of terms, and the grounds of such judgment; and
三 前号の者に責任又は義務があると判断した場合において、責任追及等の訴え(法第三十三条の二第二項及び第五十三条の三十七において準用する会社法第八百四十七条第一項に規定する責任追及等の訴えをいう。)を提起しないときは、その理由
(iii) if the company judges the person referred to in preceding item to be held liable for any responsibility or obligation, and where the company refrains from filing an action to enforce liability, etc. (meaning an action to enforce liability, etc. as provided in Article 847, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) and Article 53-37 of the Act), the grounds therefor.
(招集の決定事項)
(Matters to Be Determined upon Calling of Meeting)
第二十条の十九 法第四十一条第一項において読み替えて準用する会社法第二百九十八条第一項第五号(株主総会の招集の決定)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 20-19 The matters to be specified by Cabinet Office Order, as provided in Article 298, paragraph (1), item (v) (Determinations to Call Shareholders Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms, are as follows:
一 法第四十一条第一項において読み替えて準用する会社法第二百九十八条第一項第一号に規定する社員総会が定時社員総会である場合において、同号の日が前事業年度に係る定時社員総会の日に応当する日と著しく離れた日であるときは、その日時を決定した理由
(i) if the general meeting of members as provided in Article 298, paragraph (1), item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms is an annual general meeting of members, and where the date as set forth in that item substantially differs from the anniversary of the date of the annual general meeting pertaining to the previous business year, the reason for determining such date;
二 法第四十一条第一項において読み替えて準用する会社法第二百九十八条第一項第一号に規定する社員総会の場所が過去に開催した社員総会のいずれの場所とも著しく離れた場所であるとき(次に掲げる場合を除く。)は、その場所を決定した理由
(ii) if the place of the general meeting of members as provided in Article 298, paragraph (1), item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms is substantially far from any place of general meetings of members previously held (excluding the following cases), the reason for determining such place:
イ 当該場所が定款で定められたものである場合
(a) that such place is designated by the articles of incorporation; or
ロ 当該場所で開催することについて社員総会に出席しない社員全員の同意がある場合
(b) that all members not attending the general meeting of members have consented to convocation at such place;
三 法第四十一条第一項において準用する会社法第二百九十八条第一項第三号又は第四号に掲げる事項を定めたときは、次に掲げる事項(定款にロからニまで及びヘに掲げる事項についての定めがある場合又はこれらの事項の決定を取締役に委任する旨を決定した場合における当該事項を除く。)
(iii) when the matters set forth in Article 298, paragraph (1), item (iii) or (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act are provided, the following matters (excluding the cases where the articles of incorporation provide for the matters set forth in (b) to (d) and (f); and also excluding such matters if such matters are to be determine to be appointed to directors):
イ 次条第一項の規定により社員総会参考書類(法第四十一条第一項において読み替えて準用する会社法第三百一条第一項(株主総会参考書類の交付等)に規定する社員総会参考書類をいう。以下この条から第二十条の二十一までにおいて同じ。)に記載すべき事項(別紙様式第五号(記載上の注意)9に掲げるものを除く。)
(a) the matters to be stated in the Reference Documents for General Meetings of Members (meaning Reference Documents for General Meetings of Members as provided in Article 301, paragraph (1) (Giving of Reference Documents for Shareholders Meetings) as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms; hereinafter the same applies in this Article to Article 20-21), pursuant to the provisions of paragraph (1) of the following Article (excluding the matters specified in 9. of Appended Form No. 5 (Points in Attention Concerning Preparation of Document));
ロ 特定の時(社員総会の日時以前の時であって、法第四十一条第一項において準用する会社法第二百九十九条第一項(株主総会の招集の通知)の規定により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。)をもって書面による議決権の行使の期限とする旨を定めるときは、その特定の時
(b) when a specific timing (limited to the timing on or before the date and time of the general meeting of members, but which falls on or after the day when two weeks passes from the day of dispatching the notice under Article 299, paragraph (1) (Notice of Calling of Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act) is to be designated as the time limit for the exercise of voting rights in writing, such specific timing;
ハ 特定の時(社員総会の日時以前の時であって、法第四十一条第一項において準用する会社法第二百九十九条第一項の規定により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。)をもって電磁的方法による議決権の行使の期限とする旨を定めるときは、その特定の時
(c) when a specific timing (limited to the timing on or before the date and time of the general meeting of members, but which falls on or after the day when two weeks passes from the day of dispatching the notice under Article 299, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act) is to be designated as the time limit for the exercise of voting rights by Electronic or Magnetic Means, such specific timing;
ニ 社員から各議案についての賛否を記載する欄に記載がない議決権行使書面(法第四十一条第一項において準用する会社法第三百一条第一項に規定する議決権行使書面をいう。次号及び第二十条の二十二において同じ。)が相互会社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を定めるときは、その取扱いの内容
(d) the details of the treatment, if, when a Voting Form (meaning the Voting Form as provided in Article 301, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act; hereinafter the same applies in the following item and Article 20-22) is submitted to the Mutual Company without any entry in the space to indicate answer whether the member casts an affirmative or negative vote on the items on the agenda, such member is to be treated to have manifested the intention to cast an affirmative or negative vote on the items on agenda, or to abstain from voting;
ホ 第二十条の二十一第一項の措置をとることにより社員に対して提供する社員総会参考書類に記載しないものとする事項
(e) the matter to be omitted from the Reference Documents for General Meetings of Members to be provided to members, due to the ground of implementation of the measure under Article 20-21, paragraph (1);
ヘ 一の社員が同一の議案につき次に掲げる場合の区分に応じ、次に定める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社員の議決権の行使の取扱いに関する事項を定めるとき(次号に規定する場合を除く。)は、その事項
(f) the matter related to treatment of the exercise of voting rights by a member, if the treatment is prescribed for the cases where a single member exercises the voting rights in duplicate for the same item on the agenda pursuant to the following provisions categorized by the cases as respectively set forth therein and where there is a discrepancy between such duplicate exercises of voting rights for the same item on the agenda (excluding the cases provided in the following item):
(1) 法第四十一条第一項において準用する会社法第二百九十八条第一項第三号に掲げる事項を定めた場合 法第四十一条第一項において準用する会社法第三百十一条第一項(書面による議決権の行使)
1. cases where the matter specified in Article 298, paragraph (1), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act is provided: Article 301, paragraph (1) (Exercise of Voting Rights in Writing) of the Companies Act applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act;
(2) 法第四十一条第一項において準用する会社法第二百九十八条第一項第四号に掲げる事項を定めた場合 法第四十一条第一項において準用する会社法第三百十二条第一項(電磁的方法による議決権の行使)
2. cases where the matter specified in Article 298, paragraph (1), item (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act is provided: Article 312, paragraph (1) (Exercise of Voting Rights by Electronic or Magnetic Means) of the Companies Act applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act;
四 法第四十一条第一項において準用する会社法第二百九十八条第一項第三号及び第四号に掲げる事項を定めたときは、次に掲げる事項(定款にイ又はロに掲げる事項についての定めがある場合における当該事項を除く。)
(iv) the following matters, when the matters specified in Article 298, paragraph (1), items (iii) and (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act are provided (excluding the matters set forth in (a) or (b), if the articles of incorporation provide for such matters):
イ 法第四十一条第一項において読み替えて準用する会社法第二百九十九条第三項の承諾をした社員の請求があった時に当該社員に対して法第四十一条第一項において準用する会社法第三百一条第一項の規定による議決権行使書面の交付(当該交付に代えて行う法第四十一条第一項において準用する会社法第三百一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
(a) when the Voting Form under Article 301, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act is to be delivered (including provision by Electronic or Magnetic Means in lieu of such delivery, as set forth in Article 301, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act) to a member and who has given an approval under Article 299, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms, subject to such member's request, such fact;
ロ 一の社員が同一の議案につき法第四十一条第一項において準用する会社法第三百十一条第一項又は第三百十二条第一項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社員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
(b) the matter related to treatment of the exercise of voting rights by a member, if the treatment is provided for the cases where a single member exercises the voting rights in duplicate for the same item on the agenda pursuant to the provisions of Article 311, paragraph (1) or Article 312, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (6) of the Act and where there is a discrepancy in the duplicate exercises of voting rights for the same item on the agenda;
五 法第四十一条第一項において準用する会社法第三百十条第一項(議決権の代理行使)の規定による代理人による議決権の行使について、代理権(代理人の資格を含む。)を証明する方法、代理人の数その他代理人による議決権の行使に関する事項を定めるとき(定款に当該事項についての定めがある場合を除く。)は、その事項
(v) when, in connection with proxy voting under Article 310, paragraph (1) (Proxy Voting) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act, any matter related to proxy voting such as method of certifying the authority of representation (including qualification of proxies) and number of proxies are to be provided, such matters (excluding the cases where such matters are provided for in the articles of incorporation);
六 第三号に規定する場合以外の場合において、次に掲げる事項が社員総会の目的である事項であるときは、当該事項に係る議案の概要(議案が確定していない場合にあっては、その旨)
(vi) in cases other than those provided in item (iii), if the object of the general meeting of members is any of the following matter, the outline of the proposal related to such matter (or, if the proposal has not been finalized yet, such fact):
イ 役員等(取締役、会計参与、監査役、執行役又は会計監査人をいう。以下この章において同じ。)の選任
(a) election of Officers, etc. (meaning directors, accounting advisors, company auditors, executive officers or financial auditors; hereinafter the same applies in this Chapter);
ロ 役員等の報酬等(報酬、賞与その他の職務執行の対価として相互会社から受ける財産上の利益をいう。以下この款において同じ。)
(b) Remuneration, etc. (meaning remuneration, bonuses or any other type of property benefit payable from a Mutual Company in consideration of performance of duties; hereinafter the same applies in this Subsection) of Officers, etc.;
ハ 法第六十二条の二第一項第一号から第三号までに掲げる行為
(c) acts listed in Article 62-2, paragraph (1), items (i) to (iii) of the Act;
ニ 定款の変更
(d) amendment to articles of incorporation; and
ホ 合併
(e) merger.
(社員総会参考書類)
(Reference Documents for General Meetings of Members)
第二十条の二十 法第四十一条第一項において読み替えて準用する会社法第三百一条第一項又は第三百二条第一項(株主総会参考書類の交付等)の規定により交付すべき社員総会参考書類は、別紙様式第五号により作成しなければならない。
Article 20-20 (1) The Reference Documents for General Meetings of Members to be delivered pursuant to the provisions of Article 301, paragraph (1) or Article 302, paragraph (1) (Delivery of Reference Documents for Shareholders Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 41 of the Act following the deemed replacement of terms must be prepared in accordance with Appended Form No. 5.
2 法第四十一条第一項において読み替えて準用する会社法第二百九十八条第一項第三号及び第四号(株主総会の招集の決定)に掲げる事項を定めた相互会社が行った社員総会参考書類の交付(当該交付に代えて行う電磁的方法による提供を含む。)は、法第四十一条第一項において読み替えて準用する会社法第三百一条第一項及び第三百二条第一項の規定による社員総会参考書類の交付とする。
(2) The delivery of Reference Documents for General Meetings of Members implemented by a Mutual Company, providing for the matters specified in Article 298, paragraph (1), items (iii) and (iv) (Determination to Call Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms (such delivery includes the provision of information implemented by the Electronic or Magnetic Means in lieu of delivery) is the delivery of the Reference Documents for General Meetings of Members as set forth in Article 301, paragraph (1) and Article 302, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms.
3 取締役は、社員総会参考書類に記載すべき事項について、招集通知(法第四十一条第一項において準用する会社法第二百九十九条第二項又は第三項(株主総会の招集の通知)の規定による通知をいう。以下この条から第二十条の二十二までにおいて同じ。)を発出した日から社員総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を社員に周知させる方法を、当該招集通知と併せて通知することができる。
(3) A director may, in addition to a Notice of Calling (meaning a notice under Article 299, paragraph (2) or (3) (Determination to Call Shareholders Meeting) of the Companies Act, as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act; hereinafter the same applies in this Article to Article 20-22), notify the method of announcement of updated information to members when there occurs any event which requires modification to any matter to be stated in the Reference Documents for General Meetings of Members within the period between the day of dispatching the Notice of Calling and the day immediately prior to the date of the general meeting of members.
4 同一の社員総会に関して社員に対して提供する社員総会参考書類に記載すべき事項のうち、他の書面に記載している事項又は電磁的方法により提供する事項がある場合には、これらの事項は、社員に対して提供する社員総会参考書類に記載することを要しない。この場合においては、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する事項があることを明らかにしなければならない。
(4) If, among the matters to be stated in the Reference Documents for General Meetings of Members to be provided to members in connection with the same general meeting of members, there is any matter already included in other document or any information to be provided by the Electronic or Magnetic Means, such matters needs not be included in the Reference Documents for General Meetings of Members to be provided to the members. In this case, it must be specifically noted that there is any matter already included in other document or any information to be provided by the Electronic or Magnetic Means.
5 同一の社員総会に関して社員に対して提供する招集通知又は法第五十四条の五の規定により社員に対して提供する事業報告の内容とすべき事項のうち、社員総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、社員に対して提供する招集通知又は同条の規定により社員に対して提供する事業報告の内容とすることを要しない。
(5) If, among the matters to be included in the Notice of Calling to be sent to the members or in the business report to be provided to members pursuant to the provisions of Article 54-5 in connection with the same general meeting of members, there is any matter already included in the Reference Documents for General Meetings of Members, such matters need not be included in the Notice of Calling to be sent to the members or in the business report to be provided to members pursuant to the provisions of the same Article.
(社員総会参考書類の記載の特則)
(Exception to Preparation of Reference Documents for General Meetings of Members)
第二十条の二十一 社員総会参考書類に記載すべき事項(次に掲げるものを除く。)に係る情報を、当該社員総会に係る招集通知を発出する時から当該社員総会の日から三月が経過する日までの間、継続して電磁的方法により社員が提供を受けることができる状態に置く措置(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(公衆の用に供する電気通信回線に接続することにより、その記録媒体のうち自動公衆送信の用に供する部分に記録され、又は当該装置に入力される情報を自動公衆送信する機能を有する装置をいう。以下同じ。)を使用する方法によって行われるものに限る。第三項において同じ。)をとる場合には、当該事項は、当該事項を記載した社員総会参考書類を社員に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。
Article 20-21 (1) When, for the period between the time of dispatching a Notice of Calling of the general meeting of members and the day when three months passes from the day of the general meeting of members, the measure (limited to the method specified in Article 14-5, paragraph (1), item (i), (b), which is to be implemented by the method using Automatic Public Transmission Server connected to the Internet (the term "Automatic Public Transmission Server" means a device which, when connected with a telecommunications line available for the public, executes automatic public transmission of information recorded on its public transmission recording medium made available for the automatic public transmission or information inputted into such device; the same applies hereinafter); the same applies in paragraph (3)) is implemented so as to keep members accessible to information pertaining to the matters to be included in the relevant Reference Documents for General Meetings of Members (excluding the following matters) by Electronic or Magnetic Means, such the Reference Documents for General Meetings of Members containing such matters are deemed to have been provided to the members; provided, however, that this is limited to the case where it is provided for in the articles of incorporation that the measure referred to in this paragraph is implemented:
一 議案
(i) items on agenda;
二 第二十九条の二第三項第一号から第九号までに掲げる事項を社員総会参考書類に記載することとしている場合における当該事項
(ii) the matters specified in Article 29-2, paragraph (3), items (i) to (ix), if such matters are required to be specified in the Reference Documents for General Meetings of Members;
三 次項の規定により社員総会参考書類に記載すべき事項
(iii) the matters to be specified in the Reference Documents for General Meetings of Members pursuant to the provisions of the following paragraph; and
四 社員総会参考書類に記載すべき事項(前二号に掲げるものを除く。)につきこの項の措置をとることについて監査役、監査等委員会又は監査委員会が異議を述べている場合における当該事項
(iv) when, in connection with the implementation of the measures under this paragraph in relation to the matters to be stated in the Reference Documents for General Meetings of Members (excluding the matters specified in the preceding two items), any company auditor, audit and supervisory committee or audit committee raised any objection, such matter.
2 前項の場合には、社員に対して提供する社員総会参考書類に、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを記載しなければならない。
(2) In the case referred to in the preceding paragraph, the Reference Documents for General Meetings of Members to be provided to members must contain the characters, numbers, marks or any other types of symbols or a combination thereof created for the purpose of the online identification of the portion of the Automatic Public Transmission Server assigned for the purpose of implementing the measure under the same paragraph, which enables the information recipients to browse the details of such information by inputting it into the computers they use and to record the information into the file stored on such computers.
3 第一項の規定は、同項各号に掲げる事項に係る情報についても、電磁的方法により社員が提供を受けることができる状態に置く措置をとることを妨げるものではない。
(3) The provisions of paragraph (1) do not preclude taking measures to keep members accessible also to the information pertaining to the matters listed in each item of the same paragraph by Electronic or Magnetic Means.
(議決権行使書面)
(Voting Forms)
第二十条の二十二 法第四十一条第一項において準用する会社法第三百一条第一項(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は、別紙様式第五号の二により作成しなければならない。
Article 20-22 (1) Voting Forms to be delivered pursuant to the provisions of Article 301, paragraph (1) (Giving of Voting Forms) of the Companies Act, as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act, must be prepared in accordance with Appended Form No. 5-2.
2 法第四十一条第一項において準用する会社法第三百二条第三項又は第四項(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、別紙様式第五号の二の定めるところによる。
(2) The matters to be contained in the Voting Form to be provided by Electronic or Magnetic Means as referred to in Article 302, paragraph (3) or (4) (Giving of Voting Forms) of the Companies Act, as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act, are to be as set forth in Appended Form No. 5-2.
3 第二十条の十九第四号イに掲げる事項についての定めがある場合には、相互会社は、法第四十一条第一項において準用する会社法第二百九十九条第三項(株主総会の招集の通知)の承諾をした社員の請求があった時に、当該社員に対して、法第四十一条第一項において準用する会社法第三百一条第一項の規定による議決権行使書面の交付(当該交付に代えて行う法第四十一条第一項において準用する会社法第三百一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。
(3) If the Mutual Company has prescribed any provisions on the matters listed in Article 20-19, item (iv), (a), it must, upon the request from the member who has given an approval pursuant to the provisions of Article 299, paragraph (3) (Notice of Calling of Shareholders' Meetings) of the Companies Act, as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act, deliver to such member a Voting Form as set forth in Article 301, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act (such delivery includes the provision of information implemented by the Electronic or Magnetic Means in lieu of delivery, as set forth in Article 301, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act).
4 同一の社員総会に関して社員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。
(4) If, among the matters to be contained in the Notice of Calling to be sent to the members in connection with the same general meeting of members, there is any matter already stated in the Voting Form, such matter need not be contained in the Notice of Calling.
5 同一の社員総会に関して社員に対して提供する議決権行使書面に記載すべき事項(次に掲げるものに限る。)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。
(5) If, among the matters to be contained in the Voting Form (limited to the matters specified in the following) to be provided to members in connection with the same general meeting of members, there is any matter already included in the Notice of Calling, such matter need not be contained in the Voting Form:
一 第二十条の十九第三号ニに掲げる事項
(i) the matter specified in Article 20-19, item (iii), (d);
二 第二十条の十九第四号ロに掲げる事項
(ii) the matter specified in Article 20-19, item (iv), (b); and
三 議決権の行使の期限
(iii) time limit for the exercise of voting rights.
(書面による議決権行使の期限)
(Time Limit for Exercise of Voting Rights in Writing)
第二十条の二十三 法第四十一条第一項において読み替えて準用する会社法第三百十一条第一項(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、社員総会の日時の直前の事業時間の終了時(第二十条の十九第三号ロに掲げる事項についての定めがある場合にあっては、同号ロの特定の時)とする。
Article 20-23 The timing to be specified by Cabinet Office Order, as provided in Article 311, paragraph (1) (Exercise of Voting Rights in Writing) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms is the end of the business hour immediately before the time of general meeting of members (if the matter specified in Article 20-19, item (iii), (b) is provided, the specific time as set forth in (b) of that item).
(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)
第二十条の二十四 法第四十一条第一項において読み替えて準用する会社法第三百十二条第一項(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、社員総会の日時の直前の事業時間の終了時(第二十条の十九第三号ハに掲げる事項についての定めがある場合にあっては、同号ハの特定の時)とする。
Article 20-24 The timing to be specified by Cabinet Office Order, as provided in Article 312, paragraph (1) (Exercise of Voting Rights by Electronic or Magnetic Means) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms is the end of the business hour immediately before the time of general meeting of members (if the matter specified in Article 20-19, item (iii), (c) has been provided, the specific time as set forth in (c) of that item).
(取締役等の説明義務)
(Accountability of Directors)
第二十条の二十五 法第四十一条第一項において読み替えて準用する会社法第三百十四条(取締役等の説明義務)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 20-25 The cases to be specified by Cabinet Office Order, as provided in Article 314 (Accountability of Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms, are as follows:
一 社員が説明を求めた事項について説明をするために調査をすることが必要である場合(次に掲げる場合を除く。)
(i) cases where it is necessary to perform an investigation in order to provide explanation for any matter so requested by a member (excluding the following cases):
イ 当該社員が社員総会の日より相当の期間前に当該事項を相互会社に対して通知した場合
(a) cases where the member has notified the Mutual Company of such matter within a reasonable period of time before the day of the general meeting of members; or
ロ 当該事項について説明をするために必要な調査が著しく容易である場合
(b) cases where it is extremely easy to conduct investigation necessary in order to provide explanation on such matter;
二 社員が説明を求めた事項について説明をすることにより相互会社その他の者(当該社員を除く。)の権利を侵害することとなる場合
(ii) cases where giving explanation on the matter so requested by the member would be detrimental to the rights of the Mutual Company or any other parties (excluding such member);
三 社員が当該社員総会において実質的に同一の事項について繰り返して説明を求める場合
(iii) cases where the member repeatedly requests explanation on the substantially identical subjects at the general meeting of members; and
四 前三号に掲げる場合のほか、社員が説明を求めた事項について説明をしないことにつき正当な理由がある場合
(iv) beyond the cases set forth in the preceding three items, cases where there is any justifiable ground for refraining from giving explanation on the matters so requested by a member.
(議事録)
(Minutes)
第二十条の二十六 法第四十一条第一項において読み替えて準用する会社法第三百十八条第一項(議事録)の規定による社員総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 20-26 (1) The preparation of minutes of the general meeting of members under Article 318, paragraph (1) (Minutes) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms is as set forth in this Article.
2 社員総会の議事録は、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 a general meeting of members must be prepared in writing or by means of Electronic or Magnetic Records.
3 社員総会の議事録は、次に掲げる事項を内容とするものでなければならない。
(3) The minutes of a general meeting of members must contain the following matters:
一 社員総会が開催された日時及び場所(当該場所に存しない取締役(監査等委員会設置会社にあっては、監査等委員である取締役又はそれ以外の取締役。第四号において同じ。)、執行役、会計参与、監査役、会計監査人又は社員が社員総会に出席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 general meeting of members (including the method of attendance, if directors (in the case of a company with audit and supervisory committee, directors who are audit and supervisory committee members and other directors; the same applies in item (iv)), executive officers, accounting advisors, company auditors, accounting auditors or members not present at such place attended the general meeting of members);
二 社員総会の議事の経過の要領及びその結果
(ii) the substance of the proceedings of the general meeting of members, as well as results thereof;
三 次に掲げる規定により社員総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
(iii) when, pursuant to any of the following provisions, any opinion or remark was presented at the general meeting of members, the outline of such opinions or remarks:
イ 法第五十三条の十一において準用する会社法第三百四十二条の二第一項(監査等委員である取締役等の選任等についての意見の陳述)
(a) Article 342-2, paragraph (1) (Statement of Opinions on the Election of a Director, etc. who is an Audit and Supervisory Committee Member) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act;
ロ 法第五十三条の十一において準用する会社法第三百四十二条の二第二項
(b) Article 342-2, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act;
ハ 法第五十三条の十一において準用する会社法第三百四十二条の二第四項
(c) Article 342-2, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act;
ニ 法第五十三条の十一において準用する会社法第三百四十五条第一項(会計参与等の選任等についての意見の陳述)(法第五十三条の十一において準用する会社法第三百四十五条第四項及び第五項において準用する場合を含む。)
(d) Article 345, paragraph (1) (Statement of Opinions on Election of Accounting Advisors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act (including the cases where applied mutatis mutandis pursuant to Article 345, paragraphs (4) and (5) of the Companies Act as further applied mutatis mutandis pursuant to Article 53-11 of the Act);
ホ 法第五十三条の十一において準用する会社法第三百四十五条第二項(法第五十三条の十一において準用する会社法第三百四十五条第四項及び第五項において準用する場合を含む。)
(e) Article 345, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act (including the cases where applied mutatis mutandis pursuant to Article 345, paragraphs (4) and (5) of the Companies Act as further applied mutatis mutandis pursuant to Article 53-11 of the Act);
ヘ 法第五十三条の十五において準用する会社法第三百六十一条第五項(取締役の報酬等)
(f) Article 361, paragraph (5) (Remuneration for Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-15 of the Act;
ト 法第五十三条の十五において準用する会社法第三百六十一条第六項
(g) Article 361, paragraph (6) of the Companies Act as applied mutatis mutandis pursuant to Article 53-15 of the Act;
チ 法第五十三条の十七において準用する会社法第三百七十七条第一項(株主総会における意見の陳述)
(h) Article 377, paragraph (1) (Statement of Opinions at Shareholders Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 53-17 of the Act;
リ 法第五十三条の十七において準用する会社法第三百七十九条第三項(会計参与の報酬等)
(i) Article 379, paragraph (3) (Remunerations for Accounting Advisors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-17 of the Act;
ヌ 法第五十三条の二十において準用する会社法第三百八十四条(株主総会に対する報告義務)
(j) Article 384 (Duty to Report to Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;
ル 法第五十三条の二十において準用する会社法第三百八十七条第三項(監査役の報酬等)
(k) Article 387, paragraph (3) (Remunerations for Company Auditors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;
ヲ 法第五十三条の二十三において準用する会社法第三百九十八条第一項(定時株主総会における会計監査人の意見の陳述)
(l) Article 398, paragraph (1) (Statement of Opinions at Annual Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23 of the Act;
ワ 法第五十三条の二十三において準用する会社法第三百九十八条第二項
(m) Article 398, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23 of the Act; and
カ 法第五十三条の二十三の二第五項において準用する会社法第三百九十九条の五(株主総会に対する報告義務)
(n) Article 399-5 (Duty to Report to Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-2, paragraph (5) of the Act;
四 社員総会に出席した取締役、執行役、会計参与、監査役又は会計監査人の氏名又は名称
(iv) the names of directors, executive officers, accounting advisors, company auditors or accounting auditors present at the general meeting of members;
五 社員総会の議長が存するときは、議長の氏名
(v) if the general meeting of members was presided over by the chairperson, the name of such chairperson; and
六 議事録の作成に係る職務を行った取締役の氏名
(vi) the names of the director who took charge of duties to prepare the minutes.
4 次の各号に掲げる場合には、社員総会の議事録は、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 a general meeting of members are to contain the matters respectively set forth in the relevant items:
一 法第四十一条第一項において読み替えて準用する会社法第三百十九条第一項(株主総会の決議の省略)の規定により社員総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 319, paragraph (1) (Omission of Resolution of Shareholders Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms, the resolution of the general meeting of members is deemed to have been made: the following matters:
イ 社員総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 general meeting of members;
ロ イの事項の提案をした者の氏名又は名称
(b) the name of the person who made a proposal of the matter set forth in item (a);
ハ 社員総会の決議があったものとみなされた日
(c) the day when the resolution of general meeting of members is deemed to have been made; and
ニ 議事録の作成に係る職務を行った取締役の氏名
(d) the name of the director who took charge of duty of preparation of the minutes;
二 法第四十一条第一項において読み替えて準用する会社法第三百二十条(株主総会への報告の省略)の規定により社員総会への報告があったものとみなされた場合 次に掲げる事項
(ii) when, pursuant to the provisions of Article 320 (Omission of Report to Shareholders Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms, the report to the general meeting of members is deemed to have been made: the following matters:
イ 社員総会への報告があったものとみなされた事項の内容
(a) the matters which are deemed to have been reported to the general meeting of members;
ロ 社員総会への報告があったものとみなされた日
(b) the day when the report to the general meeting of members is deemed to have been made; and
ハ 議事録の作成に係る職務を行った取締役の氏名
(c) the name of the director who took charge of the duty of preparation of the minutes.
(総代に関する定款記載事項)
(Matters Related to Representative Members Which Are to Be Stated in Articles of Incorporation)
第二十一条 法第四十二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 21 The matters to be specified by Cabinet Office Order, as provided in Article 42, paragraph (2) of the Act, are as follows:
一 総代の定数
(i) the authorized number of Representative Members;
二 総代の任期
(ii) the term of office of Representative Members;
三 総代の選出の方法
(iii) the method of appointment of Representative Members; and
四 総代に欠員が生じた場合の措置
(iv) the measures to be implemented in the case of a vacancy in offices of Representative Members.
(総代会参考書類)
(Reference Documents for Member Representatives Meetings)
第二十二条 法第四十八条第一項の規定により交付すべき議決権の行使について参考となるべき事項を記載した書類(以下この条、次条及び第二十三条において「総代会参考書類」という。)は、別紙様式第五号の三により作成しなければならない。
Article 22 (1) The document setting forth the matters which would serve as reference information for the exercise of voting rights, which are to be delivered pursuant to the provisions of Article 48, paragraph (1) of the Act (hereinafter referred to as "Reference Documents for Member Representatives Meetings" in this Article, the following Article and Article 23) must be prepared in accordance with Appended Form No. 5-3.
2 法第四十九条第一項において読み替えて準用する会社法第二百九十八条第一項第三号及び第四号(株主総会の招集の決定)に掲げる事項を定めた相互会社が行った総代会参考書類の交付(当該交付に代えて行う電磁的方法による提供を含む。)は、法第四十八条第一項の規定による総代会参考書類の交付とする。
(2) The delivery of Reference Documents for Member Representatives Meetings implemented by a Mutual Company, providing for the matters specified in Article 298, paragraph (1), items (iii) and (iv) (Determination to Call Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act following the deemed replacement of terms (such delivery includes the provision of information implemented by the Electronic or Magnetic Means in lieu of delivery) is the delivery of the Reference Documents for Member Representatives Meetings as set forth in Article 48, paragraph (1).
3 取締役は、総代会参考書類に記載すべき事項について、招集通知(法第四十九条第一項において準用する会社法第二百九十九条第二項又は第三項(株主総会の招集の通知)の規定による通知をいう。以下この条から第二十二条の三までにおいて同じ。)を発出した日から総代会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を総代に周知させる方法を、当該招集通知と併せて通知することができる。
(3) A director may, in addition to a Notice of Calling (meaning a notice under Article 299, paragraph (2) or (3) (Determination to Call Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act; hereinafter the same applies in this Article to Article 22-3), notify the method of announcement of updated information to representative members when there occurs any event which requires modification to any matter to be stated in the Reference Documents for Member Representatives Meetings within the period between the day of dispatching the Notice of Calling and the day immediately prior to the date of the Member Representatives Meeting.
4 同一の総代会に関して総代に対して提供する総代会参考書類に記載すべき事項のうち、他の書面に記載している事項又は電磁的方法により提供する事項がある場合には、これらの事項は、総代に対して提供する総代会参考書類に記載することを要しない。この場合においては、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する事項があることを明らかにしなければならない。
(4) If, among the matters to be stated in the Reference Documents for Member Representatives Meetings to be provided to representative members in connection with the same Member Representatives Meeting, there is any matter already included in any 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 Member Representatives Meetings to be provided to the representative members. In this case, it must be specifically noted that there is any matter already stated in other document or any information to be provided by way of the Electronic or Magnetic Means.
5 同一の総代会に関して総代に対して提供する招集通知又は法第五十四条の五の規定により総代に対して提供する事業報告の内容とすべき事項のうち、総代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、総代に対して提供する招集通知又は同条の規定により総代に対して提供する事業報告の内容とすることを要しない。
(5) If, among the matters to be included in the Notice of Calling to be sent to the representative members or in the business report to be provided to representative members pursuant to the provisions of Article 54-5 in connection with the same Member Representatives Meeting, there is any matter stated in the Reference Documents for Member Representatives Meetings, such matters need not be included in the Notice of Calling to be sent to the representative members or in the business report to be provided to representative members pursuant to the provisions of the same Article.
(総代会参考書類の記載の特則)
(Exception to Preparation of Reference Documents for Member Representatives Meetings)
第二十二条の二 総代会参考書類に記載すべき事項(次に掲げるものを除く。)に係る情報を、当該総代会に係る招集通知を発出する時から当該総代会の日から三月が経過する日までの間、継続して電磁的方法により総代が提供を受けることができる状態に置く措置(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れるものに限る。第三項において同じ。)をとる場合には、当該事項は、当該事項を記載した総代会参考書類を総代に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。
Article 22-2 (1) When, for the period between the time of dispatching a Notice of Calling of the Member Representatives Meeting and the day when three months passes from the day of the Member Representatives Meeting, the measure (limited to the method specified in Article 14-5, paragraph (1), item (i), (b), which is to be implemented by the method using Automatic Public Transmission Server connected to the Internet; the same applies in paragraph (3)) is implemented so as to keep Representative Members accessible to information pertaining to the matters to be contained in the relevant Reference Documents for Member Representatives Meetings (excluding the following matters) by Electronic or Magnetic Means, the Reference Documents for Member Representatives Meetings containing such matters are deemed to have been provided to the representative members; provided, however, that this is limited to the case where it is provided for in the articles of incorporation that the measure referred to in this paragraph is implemented:
一 議案
(i) items on agenda;
二 第二十九条の二第三項第一号から第九号までに掲げる事項を総代会参考書類に記載することとしている場合における当該事項
(ii) the matters specified in Article 29-2, paragraph (3), items (i) to (ix), if such matters are required to be specified in the Reference Documents for Member Representatives Meetings;
三 次項の規定により総代会参考書類に記載すべき事項
(iii) the matters to be specified in the Reference Documents for Member Representatives Meetings pursuant to the provisions of the following paragraph; and
四 総代会参考書類に記載すべき事項(前二号に掲げるものを除く。)につきこの項の措置をとることについて監査役、監査等委員会又は監査委員会が異議を述べている場合における当該事項
(iv) when, in connection with the implementation of the measures under this paragraph in relation to the matters to be stated in the Reference Documents for Member Representatives Meetings (excluding the matters specified in the preceding two items), any company auditor, audit and supervisory committee or audit committee raised any objection, such matter.
2 前項の場合には、総代に対して提供する総代会参考書類に、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを記載しなければならない。
(2) In the case referred to in the preceding paragraph, the Reference Documents for Member Representatives Meetings to be provided to members must contain the characters, numbers, marks or any other types of symbols or a combination thereof created for the purpose of the online identification of the portion of the Automatic Public Transmission Server assigned for the purpose of implementing the measure under such paragraph, which enables the information recipients to browse the details of such information by inputting it into the computers they use and to record the information into the file stored on such computers.
3 第一項の規定は、同項各号に掲げる事項に係る情報についても、電磁的方法により総代が提供を受けることができる状態に置く措置をとることを妨げるものではない。
(3) The provisions of paragraph (1) do not preclude taking measures to keep Representative Members able to access the information pertaining to the matters listed in each item of the same paragraph by Electronic or Magnetic Means.
(議決権行使書面)
(Voting Forms)
第二十二条の三 法第四十八条第三項の規定により交付すべき議決権を行使するための書面(以下この条及び次条において「議決権行使書面」という。)は、別紙様式第五号の二に準じて作成しなければならない。
Article 22-3 (1) Voting forms to exercise the voting rights which are to be delivered pursuant to the provisions of Article 48, paragraph (3) of the Act (hereinafter referred to as "Voting Form" in this Article and the following Article) must be prepared in accordance with Appended Form No. 5-2.
2 法第四十八条第五項又は第六項の規定により電磁的方法により提供すべき議決権行使書面に記載すべき事項は、別紙様式第五号の二の定めるところによる。
(2) The matters to be contained in the Voting Form to be provided by Electronic or Magnetic Means as referred to in Article 48, paragraph (5) or (6) of the Act are to be as set forth in Appended Form No. 5-2.
3 次条第四号イに掲げる事項についての定めがある場合には、相互会社は、法第四十九条第一項において準用する会社法第二百九十九条第三項(株主総会の招集の通知)の承諾をした総代の請求があった時に、当該総代に対して、法第四十八条第三項の規定による議決権行使書面の交付(当該交付に代えて行う同条第四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。
(3) If the Mutual Company has prescribed any provisions on the matters listed in item (iv), (a) of the following Article, it must, upon the request from the Representative Member who has given an approval pursuant to the provisions of Article 299, paragraph (3) (Notice of Calling of Shareholders' Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act, deliver to such Representative Member a Voting Form as set forth in Article 48, paragraph (3) of the Act (such delivery includes the provision of information implemented by the Electronic or Magnetic Means in lieu of delivery, as set forth in paragraph (4) of the same Article).
4 同一の総代会に関して総代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。
(4) If, among the matters to be contained in the Notice of Calling to be sent to Representative Members in connection with the same Member Representatives Meeting, there is any matter already stated in the Voting Form, such matter need not be contained in the Notice of Calling.
5 同一の総代会に関して総代に対して提供する議決権行使書面に記載すべき事項(次に掲げるものに限る。)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。
(5) If, among the matters to be contained in the Voting Form (limited to the matters specified in the following) to be provided to Representative Members in connection with the same Member Representatives Meeting, there is any matter already stated in the Notice of Calling, such matter need not be contained in the Voting Form:
一 次条第三号ニに掲げる事項
(i) the matter specified in (d), item (iii) of the following Article;
二 次条第四号ロに掲げる事項
(ii) the matter specified in (b), item (iv) of the following Article; and
三 議決権の行使の期限
(iii) the time limit for the exercise of voting rights.
(招集の決定事項)
(Matters to Be Determined upon Calling of Meeting)
第二十三条 法第四十九条第一項において読み替えて準用する会社法第二百九十八条第一項第五号(株主総会の招集の決定)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 23 The matters to be specified by Cabinet Office Order, as provided in Article 298, paragraph (1), item (v) (Determinations to Call Shareholders Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act following the deemed replacement of terms, are as follows:
一 法第四十九条第一項において読み替えて準用する会社法第二百九十八条第一項第一号に規定する総代会が定時総代会である場合において、同号の日が前事業年度に係る定時総代会の日に応当する日と著しく離れた日であるときは、その日時を決定した理由
(i) if the Member Representatives Meeting as provided in Article 298, paragraph (1), item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act following the deemed replacement of terms is an annual Member Representatives Meeting, and where the date as set forth in that item substantially differs from the anniversary of the date of annual Member Representatives Meeting pertaining to the previous business year, the reason for determining such date;
二 法第四十九条第一項において読み替えて準用する会社法第二百九十八条第一項第一号に規定する総代会の場所が過去に開催した総代会のいずれの場所とも著しく離れた場所であるとき(次に掲げる場合を除く。)は、その場所を決定した理由
(ii) when the place of Member Representatives Meeting as provided in Article 298, paragraph (1), item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act following the deemed replacement of terms is substantially far from any place of Member Representatives Meetings previously held (excluding the following cases), the reason for determining such place:
イ 当該場所が定款で定められたものである場合
(a) that such place is designated by the articles of incorporation; or
ロ 当該場所で開催することについて総代会に出席しない総代全員の同意がある場合
(b) that all Representative Members not attending the Member Representatives Meeting have consented to convocation at such place;
三 法第四十九条第一項において準用する会社法第二百九十八条第一項第三号又は第四号に掲げる事項を定めたときは、次に掲げる事項(定款にロからニまで及びヘに掲げる事項についての定めがある場合又はこれらの事項の決定を取締役に委任する旨を決定した場合における当該事項を除く。)
(iii) when the matters set forth in Article 298, paragraph (1), item (iii) or (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act are provided, the following matters (excluding the cases where the articles of incorporation provide for the matters set forth in (b) to (d) and (f); and also excluding such matters if such matters are determined to be appointed to directors):
イ 第二十二条第一項の規定により総代会参考書類に記載すべき事項(別紙様式第五号の三(記載上の注意)9に掲げるものを除く。)
(a) the matters to be stated in the Reference Documents for Member Representatives Meetings, pursuant to the provisions of Article 22, paragraph (1) (excluding the matters specified in 9. of Appended Form No. 5 (Points in Attention Concerning Preparation of Document));
ロ 特定の時(総代会の日時以前の時であって、法第四十九条第一項において準用する会社法第二百九十九条第一項(株主総会の招集の通知)の規定により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。)をもって書面による議決権の行使の期限とする旨を定めるときは、その特定の時
(b) when a specific timing (limited to the timing on or before the date and time of the Member Representatives Meeting, but which falls on or after the day when two weeks passes from the day of dispatching the notice under Article 299, paragraph (1) (Notice of Calling of Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act) is to be designated as the time limit for the exercise of voting rights in writing, such specific timing;
ハ 特定の時(総代会の日時以前の時であって、法第四十九条第一項において準用する会社法第二百九十九条第一項の規定により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。)をもって電磁的方法による議決権の行使の期限とする旨を定めるときは、その特定の時
(c) when a specific timing (limited to the timing on or before the date and time of the Member Representatives Meeting, but falls on or after the day when two weeks passes from the day of dispatching the notice under Article 299, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act) is to be designated as the time limit for the exercise of voting rights by Electronic or Magnetic Means, such specific timing;
ニ 総代から各議案についての賛否を記載する欄に記載がない議決権行使書面が相互会社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を定めるときは、その取扱いの内容
(d) the details of the treatment, if, when a Voting Form is submitted from any Representative Member to the Mutual Company without any entry in the space to indicate answer whether the Representative Member casts affirmative or negative vote on the items on the agenda, such Representative Member is to be treated to have manifested the intention to cast an affirmative or negative vote on the items on agenda, or to abstain from voting;
ホ 第二十二条の二第一項の措置をとることにより総代に対して提供する総代会参考書類に記載しないものとする事項
(e) the matter to be omitted from the Reference Documents for Member Representatives Meetings to be provided to Representative Members, due to the ground of the implementation of the measure under Article 22-2, paragraph (1);
ヘ 一の総代が同一の議案につき次に掲げる場合の区分に応じ、次に定める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総代の議決権の行使の取扱いに関する事項を定めるとき(次号に規定する場合を除く。)は、その事項
(f) the matter related to treatment of the exercise of voting rights by a Representative Member, if the treatment is prescribed for the cases where a single Representative Member exercises the voting rights in duplicate for the same item on the agenda pursuant to the following provisions categorized by the cases as respectively set forth therein and where there is a discrepancy in such duplicate exercises of voting rights for the same item on the agenda (excluding the cases provided in the following item):
(1) 法第四十九条第一項において準用する会社法第二百九十八条第一項第三号に掲げる事項を定めた場合 法第四十九条第一項において準用する会社法第三百十一条第一項(書面による議決権の行使)
1. cases where the matter specified in Article 298, paragraph (1), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act is provided: Article 301, paragraph (1) (Exercise of Voting Rights in Writing) of the Companies Act applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act;
(2) 法第四十九条第一項において準用する会社法第二百九十八条第一項第四号に掲げる事項を定めた場合 法第四十九条第一項において準用する会社法第三百十二条第一項(電磁的方法による議決権の行使)
2. cases where the matter specified in Article 298, paragraph (1), item (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act is provided: Article 312, paragraph (1) (Exercise of Voting Rights by Electronic or Magnetic Means) of the Companies Act applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act;
四 法第四十九条第一項において準用する会社法第二百九十八条第一項第三号及び第四号に掲げる事項を定めたときは、次に掲げる事項(定款にイ又はロに掲げる事項についての定めがある場合における当該事項を除く。)
(iv) the following matters, if the matters specified in Article 298, paragraph (1), items (iii) and (iv) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act are provided (excluding the matters set forth in (a) or (b), if the articles of incorporation provide for such matters):
イ 法第四十九条第一項において準用する会社法第二百九十九条第三項の承諾をした総代の請求があった時に当該総代に対して法第四十八条第三項の規定による議決権行使書面の交付(当該交付に代えて行う同条第四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
(a) when the Voting Form under Article 48, paragraph (3) of the Act is to be delivered (including provision by Electronic or Magnetic Means in lieu of such delivery, as set forth in paragraph (4) of the same Article) to a Representative Member who has given an approval under Article 299, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act, subject to such Representative Member's request, such fact;
ロ 一の総代が同一の議案につき法第四十九条第一項において準用する会社法第三百十一条第一項又は第三百十二条第一項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総代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
(b) the matter related to treatment of the exercise of voting rights by a Representative Member, if the treated is provided for the cases where a single Representative Member exercises the voting rights in duplicate for the same item on the agenda pursuant to the provisions of Article 311, paragraph (1) or Article 312, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act and where the accounts of such duplicate exercises of voting rights for the same item on the agenda are not the same (excluding the cases set forth in the following item);
五 法第四十四条の二第一項の規定による代理人による議決権の行使について、代理権(代理人の資格を含む。)を証明する方法その他代理人による議決権の行使に関する事項を定めるとき(定款に当該事項についての定めがある場合を除く。)は、その事項
(v) when, in connection with proxy voting under Article 44-2, paragraph (1) of the Act, any matter related to proxy voting such as method of certifying the authority of representation (including qualification of proxies) is to be provided, such matters (excluding the cases where such matters are provided for in the articles of incorporation);
六 第三号に規定する場合以外の場合において、次に掲げる事項が総代会の目的である事項であるときは、当該事項に係る議案の概要(議案が確定していない場合にあっては、その旨)
(vi) in cases other than those provided in item (iii), if the object of the Member Representatives Meeting is any of the following matter is, the outline of the proposal related to such matter (or, if the proposal has not been finalized yet, such fact):
イ 役員等の選任
(a) election of Officers, etc.;
ロ 役員等の報酬等
(b) Remuneration, etc. payable to Officers, etc.;
ハ 法第六十二条の二第一項第一号から第三号までに掲げる行為
(c) acts listed in Article 62-2, paragraph (1), items (i) to (iii) of the Act;
ニ 定款の変更
(d) amendment to articles of incorporation; and
ホ 合併
(e) merger.
(書面による議決権行使の期限)
(Time Limit for Exercise of Voting Rights in Writing)
第二十三条の二 法第四十九条第一項において読み替えて準用する会社法第三百十一条第一項(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、総代会の日時の直前の事業時間の終了時(前条第三号ロに掲げる事項についての定めがある場合にあっては、同号ロの特定の時)とする。
Article 23-2 The timing to be specified by Cabinet Office Order, as provided in Article 311, paragraph (1) (Exercise of Voting Rights in Writing) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act following the deemed replacement of terms is the end of the business hour immediately before the time of Member Representatives Meeting (if the matter specified in item (iii), (b) of the preceding Article is provided, the specific time as set forth in (b) of that item).
(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)
第二十三条の三 法第四十九条第一項において読み替えて準用する会社法第三百十二条第一項(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、総代会の日時の直前の事業時間の終了時(第二十三条第三号ハに掲げる事項についての定めがある場合にあっては、同号ハの特定の時)とする。
Article 23-3 The timing to be specified by Cabinet Office Order, as provided in Article 312, paragraph (1) (Exercise of Voting Rights in Writing) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act following the deemed replacement of terms is the end of the business hour immediately before the time of Member Representatives Meeting (if the matter specified in Article 23, item (iii), (c) of the preceding Article is provided, the specific time as set forth in (c) of that item).
(取締役等の説明義務)
(Accountability of Directors)
第二十三条の四 法第四十九条第一項において読み替えて準用する会社法第三百十四条(取締役等の説明義務)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 23-4 The cases to be specified by Cabinet Office Order, as provided in Article 314 (Accountability of Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act following the deemed replacement of terms, are as follows:
一 総代が説明を求めた事項について説明をするために調査をすることが必要である場合(次に掲げる場合を除く。)
(i) cases where it is necessary to perform an investigation in order to provide explanation for any matter so requested by the Representative Member (excluding the following cases):
イ 当該総代が総代会の日より相当の期間前に当該事項を相互会社に対して通知した場合
(a) cases where the Representative Member has notified the Mutual Company of such matter within a reasonable period of time before the day of the Member Representatives Meeting; or
ロ 当該事項について説明をするために必要な調査が著しく容易である場合
(b) cases where it is extremely easy to conduct investigation necessary in order to provide explanation on such matter;
二 総代が説明を求めた事項について説明をすることにより相互会社その他の者(当該総代を除く。)の権利を侵害することとなる場合
(ii) cases where giving explanation on the matter so requested by the Representative Member would be detrimental to the rights of the Mutual Company or any other parties (excluding such Representative Member);
三 総代が当該総代会において実質的に同一の事項について繰り返して説明を求める場合
(iii) cases where the Representative Member repeatedly requests explanation on the substantially identical subjects at the Member Representatives Meeting; and
四 前三号に掲げる場合のほか、総代が説明を求めた事項について説明をしないことにつき正当な理由がある場合
(iv) beyond the cases set forth in the preceding three items, cases where there is any justifiable ground for refraining from giving explanation on the matters so requested by a Representative Member.
(議事録)
(Minutes)
第二十三条の五 法第四十九条第一項において準用する会社法第三百十八条第一項(議事録)の規定による総代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 23-5 (1) The preparation of minutes of Member Representatives Meeting under Article 318, paragraph (1) (Minutes) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act is as set forth in this Article.
2 総代会の議事録は、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 Member Representatives Meeting must be prepared in writing or by means of Electronic or Magnetic Records.
3 総代会の議事録は、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 Member Representatives Meeting must contain the following matters:
一 総代会が開催された日時及び場所(当該場所に存しない取締役(監査等委員会設置会社にあっては、監査等委員である取締役又はそれ以外の取締役。第四号において同じ。)、執行役、会計参与、監査役、会計監査人又は総代が総代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 Member Representatives Meeting (including the method of attendance, if directors (or directors who are audit and supervisory committee members or other directors, in the case of a company with audit and supervisory committee; the same applies in item (iv)), executive officers, accounting advisors, company auditors, accounting auditors or Representative Members not present at such place attended the Member Representatives Meeting);
二 総代会の議事の経過の要領及びその結果
(ii) the substance of the proceedings of the Member Representatives Meeting, as well as results thereof;
三 次に掲げる規定により総代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
(iii) when, pursuant to any of the following provisions, any opinion or remark was presented at the Member Representatives Meeting, the outline of such opinions or remarks:
イ 法第五十三条の十一において準用する会社法第三百四十二条の二第一項(監査等委員である取締役等の選任等についての意見の陳述)
(a) Article 342-2, paragraph (1) (Statement of Opinions on the Election of a Director Who Is an Audit and Supervisory Committee Member) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act;
ロ 法第五十三条の十一において準用する会社法第三百四十二条の二第二項
(b) Article 342-2, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act;
ハ 法第五十三条の十一において準用する会社法第三百四十二条の二第四項
(c) Article 342-2, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act;
ニ 法第五十三条の十一において準用する会社法第三百四十五条第一項(会計参与等の選任等についての意見の陳述)(法第五十三条の十一において準用する会社法第三百四十五条第四項及び第五項において準用する場合を含む。)
(d) Article 345, paragraph (1) (Statement of Opinions on Election of Accounting Advisors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act (including the cases where applied mutatis mutandis pursuant to Article 345, paragraphs (4) and (5) of the Companies Act as further applied mutatis mutandis pursuant to Article 53-11 of the Act);
ホ 法第五十三条の十一において準用する会社法第三百四十五条第二項(法第五十三条の十一において準用する会社法第三百四十五条第四項及び第五項において準用する場合を含む。)
(e) Article 345, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 53-11 of the Act (including the cases where applied mutatis mutandis pursuant to Article 345, paragraphs (4) and (5) of the Companies Act as further applied mutatis mutandis pursuant to Article 53-11 of the Act);
ヘ 法第五十三条の十五において準用する会社法第三百六十一条第五項(取締役の報酬等)
(f) Article 361, paragraph (5) (Remuneration for Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-15 of the Act;
ト 法第五十三条の十五において準用する会社法第三百六十一条第六項
(g) Article 361, paragraph (6) of the Companies Act as applied mutatis mutandis pursuant to Article 53-15 of the Act;
チ 法第五十三条の十七において準用する会社法第三百七十七条第一項(株主総会における意見の陳述)
(h) Article 377, paragraph (1) (Statement of Opinions at Shareholders' Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 53-17 of the Act;
リ 法第五十三条の十七において準用する会社法第三百七十九条第三項(会計参与の報酬等)
(i) Article 379, paragraph (3) (Remunerations for Accounting Advisors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-17 of the Act;
ヌ 法第五十三条の二十において準用する会社法第三百八十四条(株主総会に対する報告義務)
(j) Article 384 (Duty to Report to Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;
ル 法第五十三条の二十において準用する会社法第三百八十七条第三項(監査役の報酬等)
(k) Article 387, paragraph (3) (Remunerations for Company Auditors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;
ヲ 法第五十三条の二十三において準用する会社法第三百九十八条第一項(定時株主総会における会計監査人の意見の陳述)
(l) Article 398, paragraph (1) (Statement of Opinions at Annual Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23 of the Act;
ワ 法第五十三条の二十三において準用する会社法第三百九十八条第二項
(m) Article 398, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23 of the Act; and
カ 法第五十三条の二十三の二第五項において準用する会社法第三百九十九条の五(株主総会に対する報告義務)
(n) Article 399-5 (Duty to Report to Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-2, paragraph (5) of the Act;
四 総代会に出席した取締役、執行役、会計参与、監査役又は会計監査人の氏名又は名称
(iv) the names of directors, executive officers, accounting advisors, company auditors or accounting auditors present at the Member Representatives Meeting;
五 総代会の議長が存するときは、議長の氏名
(v) if the Member Representatives Meeting was presided over by the chairperson, the name of such chairperson; and
六 議事録の作成に係る職務を行った取締役の氏名
(vi) the names of the director who took charge of duties to prepare the minutes.
(補欠の役員の選任)
(Election of Substitute Officers)
第二十三条の六 法第五十二条第三項の規定による補欠の役員(取締役、会計参与及び監査役をいい、監査等委員会設置会社にあっては、監査等委員である取締役若しくはそれ以外の取締役又は会計参与をいう。以下この条において同じ。)の選任については、この条の定めるところによる。
Article 23-6 (1) Election of substitute officers (meaning directors, accounting advisors and company auditors; or directors who are audit and supervisory committee members or other directors or accounting advisors, in the case of a company with audit and supervisory committee; hereinafter the same applies in this Article) under Article 52, paragraph (3) of the Act is to be as set forth in this Article.
2 法第五十二条第三項に規定する決議により補欠の役員を選任する場合には、次に掲げる事項も併せて決定しなければならない。
(2) When any substitute officer is to be elected in accordance with the resolution provided in Article 52, paragraph (3) of the Act, the following matters must be determined as well:
一 該候補者が補欠の役員である旨
(i) that the candidate is to be elected a substitute officer;
二 当該候補者を補欠の社外取締役(法第五十三条の二第五項に規定する社外取締役をいう。)として選任するときは、その旨
(ii) when the candidate is to be elected as a substitute outside director (meaning an outside director as provided in Article 53-2, paragraph (5) of the Act), such fact;
三 当該候補者を補欠の社外監査役(法第五十三条の五第三項に規定する社外監査役をいう。)として選任するときは、その旨
(iii) when the candidate is to be elected as a substitute outside company auditor (meaning an outside company auditor as provided in Article 53-5, paragraph (3) of the Act), such fact;
四 当該候補者を一人又は二人以上の特定の役員の補欠の役員として選任するときは、その旨及び当該特定の役員の氏名(会計参与である場合にあっては、氏名又は名称)
(iv) when the candidate is to be elected as a substitute officer in replacement of one or more specific officers, such fact; and the names of those specific officers (if such officer is an accounting advisor, the accounting advisor's name);
五 同一の役員(二以上の役員の補欠として選任した場合にあっては、当該二以上の役員)につき二人以上の補欠の役員を選任するときは、当該補欠の役員相互間の優先順位
(v) when two or more substitute officers are to be elected in replacement of a single officer (if the candidates are elected in replacement of two or more officers, those two or more officers), the priority among the substitute officers; and
六 補欠の役員について、就任前にその選任の取消しを行う場合があるときは、その旨及び取消しを行うための手続
(vi) if it is necessary to revoke election of a substitute officer before the substitute officer's assumption of office, such fact, as well as the procedure for the revocation.
3 補欠の役員の選任に係る決議が効力を有する期間は、定款に別段の定めがある場合を除き、当該決議後最初に開催する定時社員総会(総代会を設けているときは、定時総代会)の開始の時までとする。ただし、社員総会(総代会を設けているときは、総代会)の決議によってその期間を短縮することを妨げない。
(3) Unless otherwise provided for in the articles of incorporation, the resolution pertaining to election of substitute officers is in effect until the time of commencement of the annual general meeting of members (or the annual Member Representatives Meeting, if a Member Representatives Meeting has been organized) convened for the first time after the adoption of such resolution; provided, however, that this does not preclude the Mutual Company from shortening such effective term by the resolution of the general meeting of members (or a Member Representatives Meeting, if such meeting has been organized).
(社債を引き受ける者の募集に際して取締役会が定めるべき事項)
(Matters to Be Determined by Board of Directors upon Solicitation for Subscribers for Bonds)
第二十三条の七 法第五十三条の十四第四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 23-7 The matters to be specified by Cabinet Office Order, as provided in Article 53-14, paragraph (4), 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。)に係る同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 maximum of the aggregate amount of Bonds for Subscription (meaning Bonds 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 of the maximum of the aggregate amount of Bonds 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 the maximum of the interest rate of Bonds for Subscription;
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 of the aggregate amount to be paid in for the Bonds for Subscription.
(業務の適正を確保するための体制)
(Systems to Ensure Adequacy of Business)
第二十三条の八 法第五十三条の十四第四項第六号に規定する内閣府令で定める体制は、当該相互会社における次に掲げる体制とする。
Article 23-8 The systems to be specified by Cabinet Office Order, as provided to in Article 53-14, paragraph (4), item (vi) of the Act, are the following systems at the Mutual Company:
一 当該相互会社の取締役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) system for the preservation and management of information pertaining to the execution of duties of directors of the Mutual Company;
二 当該相互会社の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 the management of the risk of loss of the Mutual Company;
三 当該相互会社の取締役の職務の執行が効率的に行われることを確保するための体制
(iii) system to ensure that duties of directors of the Mutual Company will be executed in an efficient manner;
四 当該相互会社の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
(iv) system to ensure that the duties of employees of the Mutual Company will be executed in compliance with laws and regulations and the articles of incorporation;
五 次に掲げる体制その他の当該相互会社及びその実質子会社から成る企業集団における業務の適正を確保するための体制
(v) the following systems and other systems to ensure the adequacy of the business of the corporate group constituted by the Mutual Company and its Substantial Subsidiary Companies:
イ 当該相互会社の実質子会社の取締役、執行役、業務を執行する社員、会社法第五百九十八条第一項(法人が業務を執行する社員である場合の特則)の職務を行うべき者その他これらの者に相当する者(ハ及びニにおいて「取締役等」という。)の職務の執行に係る事項の当該相互会社への報告に関する体制
(a) system related to reporting of matters pertaining to the execution of duties of directors, executive officers, members who execute business, persons who are to perform duties referred to in Article 598, paragraph (1) (Special Provisions Where Corporations Are Members Executing Business) of the Companies Act of Substantive Subsidiary Companies of the Mutual Company and other persons equivalent thereto (referred to as the "Directors, etc." in (c) and (d)) to that Mutual Company;
ロ 当該相互会社の実質子会社の損失の危険の管理に関する規程その他の体制
(b) regulations and any other framework for the management of the risk of loss of Substantive Subsidiary Companies of the Mutual Company;
ハ 当該相互会社の実質子会社の取締役等の職務の執行が効率的に行われることを確保するための体制
(c) system to ensure that duties of Directors, etc. of Substantive Subsidiary Companies of the Mutual Company are executed efficiently; and
ニ 当該相互会社の実質子会社の取締役等及び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
(d) system to ensure that the execution of duties by Directors, etc. and employees of Substantive Subsidiary Companies of the Mutual Company is in compliance with laws and regulations and the articles of incorporation;
六 当該相互会社の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事項
(vi) when a company auditor of the Mutual Company requested that employees should be assigned to assist the company auditor's duties, the matters related to the employees;
七 前号の使用人の当該相互会社の取締役からの独立性に関する事項
(vii) the matters related to impartiality of the employee set forth in the preceding item to the directors of the Mutual Company;
八 当該相互会社の監査役の第六号の使用人に対する指示の実効性の確保に関する事項
(viii) the matters related to the assurance of the effectiveness of instruction given by company auditors of the Mutual Company to the employees referred to in item (vi);
九 次に掲げる体制その他の当該相互会社の監査役への報告に関する体制
(ix) the following systems and other systems related to reporting to company auditors of the Mutual Company:
イ 当該相互会社の取締役及び会計参与並びに使用人が当該相互会社の監査役に報告をするための体制
(a) system for reporting from directors, accounting advisors and employees of the Mutual Company to financial auditors of the Mutual Company; and
ロ 当該相互会社の実質子会社の取締役、会計参与、監査役、執行役、業務を執行する社員、会社法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者及び使用人又はこれらの者から報告を受けた者が当該相互会社の監査役に報告をするための体制
(b) system for reporting from directors, accounting advisors, company auditors, executive officers, members who execute business, persons who are to perform duties referred to in Article 598, paragraph (1) of the Companies Act, other persons equivalent thereto, and employees of Substantive Subsidiary Companies of the Mutual Company, or persons who received a report from these persons, to company auditors of the Mutual Company;
十 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
(x) 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;
十一 当該相互会社の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
(xi) the matters related to the policies on the procedures for the advanced payment or reimbursement of costs arising from the execution of duties of company auditors of the Mutual Company, and on the processing of other costs or obligations arising from the execution of the duties; and
十二 第六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
(xii) beyond the systems set forth in item (vi) to the preceding item, system to ensure efficient auditing by company auditors.
(取締役会の議事録)
(Minutes of Meeting of Board of Directors)
第二十三条の九 法第五十三条の十六におい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)の規定による取締役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 23-9 (1) The preparation of minutes of a meeting of the board of directors under Article 369, paragraph (3) (Resolution of Meeting Board of Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-16 of the Act is to be as set forth in this Article.
2 取締役会の議事録は、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 a meeting of board of directors must be prepared in writing or by means of Electronic or Magnetic Records.
3 取締役会の議事録は、次に掲げる事項を内容とするものでなければならない。
(3) The minutes of a meeting of board of directors must contain the following matters:
一 取締役会が開催された日時及び場所(当該場所に存しない取締役(監査等委員会設置会社にあっては、監査等委員である取締役又はそれ以外の取締役)、執行役、会計参与、監査役又は会計監査人が取締役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 meeting of the board of directors (including the method of attendance, if directors (or directors who are audit and supervisory committee members and other directors, in the case of a company with audit and supervisory committee), executive officers, accounting advisors, company auditors or accounting auditors not present at such place attended the meeting);
二 取締役会が法第五十三条の十六において準用する会社法第三百七十三条第二項(特別取締役による取締役会の決議)の取締役会であるときは、その旨
(ii) when the meeting of the board of directors falls under the categories under Article 373, paragraph (2) (Resolution of Board of Directors by Special Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-16 of the Act, such fact;
三 取締役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
(iii) when the meeting of the board of directors falls under any of the following categories, such fact:
イ 法第五十三条の十六において準用する会社法第三百六十六条第二項(招集権者)の規定による取締役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 directors, as set forth in Article 366, paragraph (2) (Convener) of the Companies Act as applied mutatis mutandis pursuant to Article 53-16 of the Act;
ロ 法第五十三条の十六において準用する会社法第三百六十六条第三項の規定により取締役が招集したもの
(b) a meeting called by the director pursuant to the provisions of Article 366, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 53-16 of the Act;
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 by a company auditor 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;
ホ 法第五十三条の二十三の三第七項において準用する会社法第三百九十九条の十四(監査等委員会による取締役会の招集)の規定により監査等委員会が選定した監査等委員が招集したもの
(e) a meeting called by an audit and supervisory committee member elected by the audit and supervisory committee pursuant to the provisions of Article 399-14 (Call of the Board of Directors Meeting by Audit and Supervisory Committee) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-3, paragraph (7) of the Act;
ヘ 法第五十三条の三十第五項において準用する会社法第四百十七条第一項(指名委員会等設置会社の取締役会の運営)の規定により指名委員会等の委員の中から選定された者が招集したもの
(f) a meeting called by a person elected from among the members of nominating committee, etc. pursuant to the provisions of Article 417, paragraph (1) (Operations of Board of Directors of Company with Nominating Committee) of the Companies Act as applied mutatis mutandis pursuant to Article 53-30, paragraph (5) of the Act;
ト 法第五十三条の三十第五項において準用する会社法第四百十七条第二項前段の規定による執行役の請求を受けて招集されたもの
(g) a meeting called in response to the request from an executive officer, as set forth in the first sentence of Article 417, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 53-30, paragraph (5) of the Act; or
チ 法第五十三条の三十第五項において準用する会社法第四百十七条第二項後段の規定により執行役が招集したもの
(h) a meeting called by an executive officer pursuant to the provisions of the second sentence of Article 417, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 53-30, paragraph (5) of the Act;
四 取締役会の議事の経過の要領及びその結果
(iv) the substance of the proceedings of the meeting of board of directors, as well as results thereof;
五 決議を要する事項について特別の利害関係を有する取締役があるときは、当該取締役の氏名
(v) the name of the directors, if such directors have any special interest in the matters to be resolved;
六 次に掲げる規定により取締役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
(vi) if, pursuant to any of the following provisions, any opinion or remark was presented at the board of directors meeting, the outline of the details of such opinion or remark:
イ 法第五十三条の十五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)(法第五十三条の三十二において準用する会社法第四百十九条第二項(執行役の監査委員に対する報告義務等)において準用する場合を含む。)
(a) 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 53-15 of the Act (including the cases where applied mutatis mutandis pursuant to Article 419, paragraph (2) (Executive Officer's Duty to Report to Audit Committee Members) of the Companies Act as applied mutatis mutandis pursuant to Article 53-15 of the Act);
ロ 法第五十三条の十七において準用する会社法第三百七十六条第一項(取締役会への出席)
(b) Article 376, paragraph (1) (Duty to Attend Board of Directors Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 53-17 of the Act;
ハ 法第五十三条の二十において準用する会社法第三百八十二条(取締役への報告義務)
(c) Article 382 (Duty to Report to Directors) 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一項(取締役会への出席義務等)
(d) Article 383, paragraph (1) (Duty to Attend Board of Directors Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;
ホ 法第五十三条の二十三の二第五項において準用する会社法第三百九十九条の四(取締役会への報告義務)
(e) Article 399-4 (Duty to Report to Board of Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-2, paragraph (5) of the Act;
ヘ 法第五十三条の二十八第五項において準用する会社法第四百六条(取締役会への報告義務)
(f) Article 406 (Duty to Report to Board of Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-28, paragraph (5) of the Act;
七 取締役会に出席した執行役、会計参与又は会計監査人の氏名又は名称
(vii) the names of executive officers, accounting advisors or accounting auditors present at the board of directors meeting; and
八 取締役会の議長が存するときは、議長の氏名
(viii) if the board of directors 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、取締役会の議事録は、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 directors meeting are to contain the matters respectively set forth in the relevant items:
一 法第五十三条の十六において準用する会社法第三百七十条(取締役会の決議の省略)の規定により取締役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 53-16 of the Act, the resolution of the board of directors meeting is deemed to have been made: the following matters:
イ 取締役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 directors meeting;
ロ イの事項の提案をした取締役の氏名
(b) the name of the director who made a proposal of the matter set forth in item (a);
ハ 取締役会の決議があったものとみなされた日
(c) the day when the resolution of the board of directors meeting is deemed to have been made; and
ニ 議事録の作成に係る職務を行った取締役の氏名
(d) the name of the director who took charge of the duty of the preparation of the minutes;
二 法第五十三条の十六におい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)(法第五十三条の十六において準用する会社法第三百七十二条第三項の規定により読み替えて適用する場合を含む。)の規定により取締役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 53-16 of the Act (including the cases where applied following the deemed replacement of terms pursuant to the provisions of Article 372, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 53-16 of the Act), the requirement of reporting to the board of directors meeting is deemed to have been exempted: the following matters:
イ 取締役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 the requirement of reporting to the board of directors meeting;
ロ 取締役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 directors meeting was exempted; and
ハ 議事録の作成に係る職務を行った取締役の氏名
(c) the name of the director who took charge of the duty of preparation of the minutes.
(監査等委員の報告の対象)
(Items Subject to Reporting by Audit and Supervisory Committee Members)
第二十三条の十六の二 法第五十三条の二十三の二第五項において準用する会社法第三百九十九条の五(株主総会に対する報告義務)に規定する取締役が社員総会(総代会を設けているときは、総代会)に提出しようとするものは、電磁的記録その他の資料とする。
Article 23-16-2 The items which directors intend to submit to the general meeting of members (or a Member Representatives Meeting, if it has been organized) as provided in Article 399-5 (Duty to Report to Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-2, paragraph (5) of the Act are Electronic or Magnetic Records and other materials.
(監査等委員会の議事録)
(Minutes of Meeting of Audit and Supervisory Committee)
第二十三条の十六の三 法第五十三条の二十三の二第六項において準用する会社法第三百九十九条の十第三項(監査等委員会の決議)の規定による監査等委員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 23-16-3 (1) The preparation of minutes of a meeting of audit and supervisory committee under Article 399-10, paragraph (3) (Resolution of Audit and Supervisory Committee Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-2, paragraph (6) of the Act is to be as provided in this Article.
2 監査等委員会の議事録は、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 a meeting of audit and supervisory committee must be prepared in writing or by means of Electronic or Magnetic Records.
3 監査等委員会の議事録は、次に掲げる事項を内容とするものでなければならない。
(3) The minutes of a meeting of audit and supervisory committee must contain the following matters:
一 監査等委員会が開催された日時及び場所(当該場所に存しない監査等委員、取締役(監査等委員であるものを除く。)、会計参与又は会計監査人が監査等委員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 meeting of audit and supervisory committee (including the method of attendance, if audit and supervisory committee members, directors (excluding directors who are audit and supervisory committee members), accounting advisors or financial auditors not present at such place attended the meeting);
二 監査等委員会の議事の経過の要領及びその結果
(ii) the substance of the proceedings of the meeting of audit and supervisory committee, as well as results thereof;
三 決議を要する事項について特別の利害関係を有する監査等委員があるときは、その氏名
(iii) the names of the audit and supervisory committee members, if such audit and supervisory committee members have any special interest in the matters to be resolved;
四 次に掲げる規定により監査等委員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
(iv) if, pursuant to any of the following provisions, any opinion or remark was presented at the meeting of audit and supervisory committee, the outline of the details of such opinion or remark:
イ 法第五十三条の十五において準用する会社法第三百五十七条第三項(取締役の報告義務)の規定により読み替えて適用する同条第一項
(a) Article 357, paragraph (1) (Director's Duty to Report) of the Companies Act applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article as applied mutatis mutandis pursuant to Article 53-15 of the Act;
ロ 法第五十三条の十七において準用する会社法第三百七十五条第三項(会計参与の報告義務)の規定により読み替えて適用する同条第一項
(b) Article 375, paragraph (1) (Accounting Advisor's Duty to Report) of the Companies Act applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article as applied mutatis mutandis pursuant to Article 53-17 of the Act; and
ハ 法第五十三条の二十三において準用する会社法第三百九十七条第四項(監査役に対する報告)の規定により読み替えて適用する同条第一項
(c) Article 397, paragraph (1) (Report to Company Auditors) of the Companies Act applied following the deemed replacement of terms pursuant to the provisions of paragraph (4) of the same Article as applied mutatis mutandis pursuant to Article 53-23 of the Act;
五 監査等委員会に出席した取締役(監査等委員であるものを除く。)、会計参与又は会計監査人の氏名又は名称
(v) the names of the directors (excluding directors who are audit and supervisory committee members), accounting advisors or financial auditors present at the meeting of audit and supervisory committee; and
六 監査等委員会の議長が存するときは、議長の氏名
(vi) if the meeting of audit and supervisory committee was presided over by the chairperson, the name of the chairperson.
4 法第五十三条の二十三の二第六項において準用する会社法第三百九十九条の十二(監査等委員会への報告の省略)の規定により監査等委員会への報告を要しないものとされた場合には、監査等委員会の議事録は、次の各号に掲げる事項を内容とするものとする。
(4) If, pursuant to the provisions of Article 399-12 (Omission of Report to Audit and Supervisory Committee) of the Companies Act as applied mutatis mutandis pursuant to Article 53-23-2, paragraph (6) of the Act, the requirement of reporting to the audit and supervisory committee was exempted, the minutes of the meeting of audit and supervisory committee are to contain the following matters:
一 監査等委員会への報告を要しないものとされた事項の内容
(i) the matters which were exempted from the requirement of reporting to the meeting of audit and supervisory committee;
二 監査等委員会への報告を要しないものとされた日
(ii) the day when the requirement of reporting to the meeting of audit and supervisory committee was exempted; and
三 議事録の作成に係る職務を行った監査等委員の氏名
(iii) the name of the audit and supervisory committee member who took charge of the duty of the preparation of the minutes.
(業務の適正を確保するための体制)
(Systems to Ensure Adequacy of Business)
第二十三条の十六の四 法第五十三条の二十三の三第一項第一号ロに規定する内閣府令で定める事項は、次に掲げるものとする。
Article 23-16-4 (1) The matters to be specified by Cabinet Office Order, as provided in Article 53-23-3, paragraph (1), item (i), (b) of the Act, are as follows:
一 当該相互会社の監査等委員会の職務を補助すべき取締役及び使用人に関する事項
(i) the matters related to directors and employees who are to assist the duties of the audit and supervisory committee of the Mutual Company;
二 前号の取締役及び使用人の当該相互会社の他の取締役(監査等委員である取締役を除く。)からの独立性に関する事項
(ii) the matters related to independence of the directors and employees referred to in the preceding item to other directors of the Mutual Company (excluding directors who are audit and supervisory committee members);
三 当該相互会社の監査等委員会の第一号の取締役及び使用人に対する指示の実効性の確保に関する事項
(iii) the matters related to the assurance of the effectiveness of instruction given by the audit and supervisory committee of the Mutual Company to the directors and employees referred to in item (i);
四 次に掲げる体制その他の当該相互会社の監査等委員会への報告に関する体制
(iv) the following systems and other systems related to reporting to the audit and supervisory committee of the Mutual Company:
イ 当該相互会社の取締役(監査等委員である取締役を除く。)及び会計参与並びに使用人が当該相互会社の監査等委員会に報告をするための体制
(a) system for reporting from directors (excluding directors who are audit and supervisory committee members), accounting advisors and employees of the Mutual Company to the audit and supervisory committee of the Mutual Company; and
ロ 当該相互会社の実質子会社の取締役、会計参与、監査役、執行役、業務を執行する社員、会社法第五百九十八条第一項(法人が業務を執行する社員である場合の特則)の職務を行うべき者その他これらの者に相当する者及び使用人又はこれらの者から報告を受けた者が当該相互会社の監査等委員会に報告をするための体制
(b) system for reporting from directors, accounting advisors, company auditors, executive officers, members who execute business, persons who are to perform duties referred to in Article 598, paragraph (1) (Special Provisions Where Corporations Are Members Executing Business) of the Companies Act, other persons equivalent thereto, and employees of Substantive Subsidiary Companies of the Mutual Company, or persons who received a report from these persons, to the audit and supervisory committee of the Mutual Company;
五 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
(v) 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;
六 当該相互会社の監査等委員の職務の執行(監査等委員会の職務の執行に関するものに限る。)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
(vi) the matters related to the policies on the procedures for the advanced payment or reimbursement of costs arising from the execution of duties (limited to the execution of duties related to the audit and supervisory committee) of audit and supervisory committee members of the Mutual Company, and on the processing of other costs or obligations arising from the execution of the duties; and
七 その他当該相互会社の監査等委員会の監査が実効的に行われることを確保するための体制
(vii) any other system to ensure efficient auditing by the audit and supervisory committee of the Mutual Company.
2 法第五十三条の二十三の三第一項第一号ハに規定する内閣府令で定める体制は、当該相互会社における次に掲げる体制とする。
(2) The systems to be specified by Cabinet Office Order, as provided in Article 53-23-3, paragraph (1), item (i), (c) of the Act, are the following systems at the Mutual Company:
一 当該相互会社の取締役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) system for the preservation and management of information pertaining to the execution of duties of directors of the Mutual Company;
二 当該相互会社の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 the management of the risk of loss of the Mutual Company;
三 当該相互会社の取締役の職務の執行が効率的に行われることを確保するための体制
(iii) system to ensure that duties of directors of the Mutual Company will be executed in an efficient manner;
四 当該相互会社の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
(iv) system to ensure that the duties of employees of the Mutual Company will be executed in compliance with laws and regulations and the articles of incorporation; and
五 次に掲げる体制その他の当該相互会社及びその実質子会社から成る企業集団における業務の適正を確保するための体制
(v) the following systems and any other system to ensure the adequacy of the business of the corporate group constituted by the Mutual Company and its Substantive Subsidiary Companies:
イ 当該相互会社の実質子会社の取締役、執行役、業務を執行する社員、会社法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者(ハ及びニにおいて「取締役等」という。)の職務の執行に係る事項の当該相互会社への報告に関する体制
(a) system related to reporting of matters pertaining to the execution of duties of directors, executive officers, members who execute business, persons who are to perform duties referred to in Article 598, paragraph (1) of the Companies Act of Substantive Subsidiary Companies of the Mutual Company and other persons equivalent thereto (referred to as "Directors, etc." in (c) and (d)) to that Mutual Company;
ロ 当該相互会社の実質子会社の損失の危険の管理に関する規程その他の体制
(b) regulations and any other framework for the management of the risk of loss of Substantive Subsidiary Companies of the Mutual Company;
ハ 当該相互会社の実質子会社の取締役等の職務の執行が効率的に行われることを確保するための体制
(c) system to ensure that duties of Directors, etc. of Substantive Subsidiary Companies of the Mutual Company are executed efficiently; and
ニ 当該相互会社の実質子会社の取締役等及び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
(d) system to ensure that the execution of duties by Directors, etc. and employees of Substantive Subsidiary Companies of the Mutual Company is in compliance with laws and regulations and the articles of incorporation.
(社債を引き受ける者の募集に際して取締役会が定めるべき事項)
(Matters to Be Determined by Board of Directors upon Solicitation for Subscribers for Bonds)
第二十三条の十六の五 法第五十三条の二十三の三第四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 23-16-5 The matters to be specified by Cabinet Office Order, as provided in Article 53-23-3, paragraph (4), 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 provided in Article 61 of the Act; hereinafter the same applies in this Article) is to be entrusted, 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 maximum of the aggregate amount of Bonds for Subscription (meaning Bonds 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 of the maximum of the aggregate amount of Bonds 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 the maximum of the interest rate of Bonds 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 of the aggregate amount to be paid in for the Bonds for Subscription.
(会計参与報告の内容)
(Details of Accounting Advisor's Report)
第二十三条の十 法第五十三条の十七において準用する会社法第三百七十四条第一項(会計参与の権限)の規定により作成すべき会計参与報告は、次に掲げる事項を内容とするものでなければならない。
Article 23-10 An accounting advisor's report to be prepared pursuant to the provisions of Article 374, paragraph (1) (Authority of Accounting Advisors) as applied mutatis mutandis pursuant to Article 53-17 of the Act must contain the following matters:
一 会計参与が職務を行うにつき会計参与設置会社と合意した事項のうち主なもの
(i) major agreement between the accounting advisor and the company with accounting advisor, in relation to performance of accounting advisor's duties;
二 次に掲げるもの(以下この節において「計算関係書類」という。)のうち、取締役又は執行役と会計参与が共同して作成したものの種類
(ii) among the following documents (hereinafter referred to as "Accounting Documents" in this Section), the types of the documents prepared by accounting advisors jointly with the directors or executive officers:
イ 成立の日における貸借対照表
(a) the balance sheet as of the date of incorporation;
ロ 各事業年度に係る計算書類(法第五十四条の三第二項に規定する計算書類をいう。以下この節において同じ。)及びその附属明細書
(b) Financial Statements (meaning Financial Statements as provided in Article 54-3, paragraph (2) of the Act; hereinafter the same applies in this Section) for each business year, as well as the supplementary schedules thereof; and
ハ 連結計算書類(法第五十四条の十第一項に規定する連結計算書類をいう。以下この節において同じ。)
(c) Consolidated Financial Statements (meaning Consolidated Financial Statements as provided in Article 54-10, paragraph (1) of the Act; hereinafter the same applies in this Section);
三 計算関係書類の作成のために採用している会計処理の原則及び手続並びに表示方法その他計算関係書類の作成のための基本となる事項であって、次に掲げる事項(重要性の乏しいものを除く。)
(iii) any accounting principles and procedures and accounting indication methods adopted for preparation of Accounting Documents and any other matters that serve as the basis for preparation of Accounting Documents, which are listed in the following items (excluding the matters with little significance):
イ 資産の評価基準及び評価方法
(a) the valuation basis and valuation method for assets;
ロ 固定資産の減価償却の方法
(b) the depreciation method for fixed assets;
ハ 引当金の計上基準
(c) standards for recognition of allowances;
ニ 収益及び費用の計上基準
(d) standards for recognition of profit and expenses; and
ホ その他計算関係書類の作成のための基本となる重要な事項
(e) any other material matters that serve as the basis for preparation of Accounting Documents;
四 計算関係書類の作成に用いた資料の種類その他計算関係書類の作成の過程及び方法
(iv) types of materials used for preparation of the Accounting Documents, and any other process or method of preparation thereof; and
五 前号に規定する資料が次に掲げる事由に該当するときは、その旨及びその理由
(v) when the materials provided in the preceding item fall under any of the following, such fact and reasons therefor:
イ 当該資料が著しく遅滞して作成されたとき。
(a) that the preparation of the materials was substantially delayed; or
ロ 当該資料の重要な事項について虚偽の記載がされていたとき。
(b) that any material matters related to the materials contained any false information;
六 計算関係書類の作成に必要な資料が作成されていなかったとき又は適切に保存されていなかったときは、その旨及びその理由
(vi) if the materials necessary for preparation of the Accounting Documents have not been prepared or have not been preserved in an appropriate manner, such fact and reasons therefor;
七 会計参与が計算関係書類の作成のために行った報告の徴収及び調査の結果
(vii) the results of collection of report and investigation conducted by the accounting advisor for the purpose of preparation of the Accounting Documents; and
八 会計参与が計算関係書類の作成に際して取締役又は執行役と協議した主な事項
(viii) the major items deliberated between the accounting advisor and directors or executive officers upon preparation of the Accounting Documents.
(計算書類等の備置き)
(Preservation of Financial Statements)
第二十三条の十一 法第五十三条の十七において準用する会社法第三百七十八条第一項(会計参与による計算書類等の備置き等)の規定により会計参与が法第五十三条の十七において準用する会社法第三百七十八条第一項第一号に掲げるものを備え置く場所(以下この条において「会計参与報告等備置場所」という。)を定める場合には、この条の定めるところによる。
Article 23-11 (1) If, pursuant to the provisions of Article 378, paragraph (1) (Keeping and Inspection of Financial Statements by Accounting Advisors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-17 of the Act, an accounting advisor designates the place to keep the documents set forth in Article 378, paragraph (1), item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 53-17 of the Act (hereinafter referred to as "Place for Keeping Accounting Advisor's Report, etc."), such designation is to be as set forth in this Article.
2 会計参与は、当該会計参与である公認会計士(公認会計士法(昭和二十三年法律第百三号)第十六条の二第五項(外国で資格を有する者の特例)に規定する外国公認会計士を含む。以下同じ。)若しくは監査法人又は税理士若しくは税理士法人の事務所(会計参与が税理士法(昭和二十六年法律第二百三十七号)第二条第三項(税理士の業務)の規定により税理士又は税理士法人の補助者として当該税理士の税理士事務所に勤務し、又は当該税理士法人に所属し、同項に規定する業務に従事する者であるときは、その勤務する税理士事務所又は当該税理士法人事務所)の場所の中から会計参与報告等備置場所を定めなければならない。
(2) An accounting advisor must designate the Place for Keeping Accounting Advisor's Report, etc. from among the places of offices of the certified public accountant (including a registered foreign certified public accountant as provided in Article 16-2, paragraph (5) (Special Provisions for Persons Qualified in Foreign States) of the Certified Public Accountants Act (Act No. 103 of 1948); the same applies hereinafter), auditing firm, certified public tax accountant or certified public tax accountant firm, who is the accounting advisor (if the accounting advisor is a person who works at the certified public tax accountant office of the certified public tax accountant or belongs to the certified public tax accountant firm, and is engaged in the business as provided in Article 2, paragraph (3) (Business of Certified Tax Accountant) of the Certified Public Tax Accountant Act (Act No. 237 of 1951) as an assistant of a certified public tax accountant or certified public tax accountant firm, from among the places of offices of the certified public tax accountant or certified public tax accountant firm where such person works).
3 会計参与は、会計参与報告等備置場所として会計参与設置会社の主たる事務所又は従たる事務所と異なる場所を定めなければならない。
(3) An accounting advisor must designate the place other than the principal or secondary office of the company with accounting advisor, as the Place for Keeping Accounting Advisor's Report, etc.
4 会計参与は、会計参与報告等備置場所を定めた場合には、遅滞なく、会計参与設置会社に対して、会計参与報告等備置場所を通知しなければならない。
(4) If an accounting advisor has designated the Place for Keeping Accounting Advisor's Report, etc., the accounting advisor must without delay notify the Company with Accounting Auditors thereof.
(計算書類の閲覧)
(Inspection of Financial Statements)
第二十三条の十二 法第五十三条の十七において読み替えて準用する会社法第三百七十八条第二項(会計参与による計算書類等の備置き等)に規定する内閣府令で定める場合とは、会計参与である公認会計士若しくは監査法人又は税理士若しくは税理士法人の業務時間外である場合とする。
Article 23-12 The cases to be specified by Cabinet Office Order, as provided in Article 378, paragraph (2) (Keeping and Inspection of Financial Statements by Accounting Advisors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-17 of the Act following the deemed replacement of terms, are the case of non-business hour of the certified public accountant, auditing firm, certified public tax accountant or certified public tax accountant firm who is the accounting advisor.
(監査報告の作成)
(Preparation of Audit Report)
第二十三条の十三 法第五十三条の十八第一項の規定により内閣府令で定める事項については、この条の定めるところによる。
Article 23-13 (1) The matters to be specified by Cabinet Office Order, as provided in Article 53-18, paragraph (1) of the Act, are to be as set forth in this Article.
2 監査役は、その職務を適切に遂行するため、次に掲げる者との意思疎通を図り、情報の収集及び監査の環境の整備に努めなければならない。この場合において、取締役又は取締役会は、監査役の職務の執行のための必要な体制の整備に留意しなければならない。
(2) A company auditor must, for the purpose of the performance of the company auditor's duties in an appropriate manner, make an effort to communicate with the following persons so as to gain information and to improve environment for auditing. In this case, the director or the board director must pay due regard to improvement of systems necessary for performance of company auditors' duties:
一 当該相互会社の取締役、会計参与及び使用人
(i) directors, accounting advisors and employees of the Mutual Company;
二 当該相互会社の実質子会社の取締役、会計参与、執行役、業務を執行する社員、会社法第五百九十八条第一項(法人が業務を執行する社員である場合の特則)の職務を行うべき者その他これらの者に相当する者及び使用人
(ii) directors, accounting advisors, executive officers, members in charge of execution of business, persons to perform the duties under Article 598, paragraph (1) (Special Provisions Where Corporations Are Partners Executing Business) of the Companies Act or any other persons equivalent to the aforementioned persons, and employees, pertaining to the Substantial Subsidiary Company of the Mutual Company; and
三 その他監査役が適切に職務を遂行するに当たり意思疎通を図るべき者
(iii) any other person with whom the company auditor should communicate for the purpose of performance of the duties in an appropriate manner.
3 前項の規定は、監査役が公正不偏の態度及び独立の立場を保持することができなくなるおそれのある関係の創設及び維持を認めるものと解してはならない。
(3) The provisions of the preceding paragraph must not be interpreted to permit creation and continuance of any relationship which would hinder the company auditor from maintaining the company auditor's fair and unbiased attitude and impartial status.
4 監査役は、その職務の遂行に当たり、必要に応じ、当該相互会社の他の監査役、当該相互会社の実質子会社の監査役その他これらに相当する者との意思疎通及び情報の交換を図るよう努めなければならない。
(4) A company auditor must, for the purpose of performance of the company auditor's duties and on an as-needed basis, make an effort to communicate with, and exchange information with, other company auditors of the Mutual Company, company auditors of the Mutual Company's Substantial Subsidiary Company, or any other persons equivalent to the aforementioned persons.
(監査役の調査の対象)
(Documents to Be Investigated by Company Auditors)
第二十三条の十四 法第五十三条の二十において読み替えて準用する会社法第三百八十四条(株主総会に対する報告義務)に規定する内閣府令で定めるものは、電磁的記録その他の資料とする。
Article 23-14 The documents to be specified by Cabinet Office Order, as provided in Article 384 (Duty to Report to Shareholders Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act following the deemed replacement of terms are the materials such as Electronic or Magnetic Records.
(監査役会の議事録)
(Minutes of Board of Company Auditors Meeting)
第二十三条の十五 法第五十三条の二十一において準用する会社法第三百九十三条第二項(監査役会の決議)の規定による監査役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 23-15 (1) The preparation of minutes of board of company auditors meeting under Article 393, paragraph (2) (Resolution of Board of Company Auditors Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-21 of the Act is to be as set forth in this Article.
2 監査役会の議事録は、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 company auditors meeting must be prepared in writing or by means of Electronic or Magnetic Records.
3 監査役会の議事録は、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 company auditors meeting must contain the following matters:
一 監査役会が開催された日時及び場所(当該場所に存しない監査役、取締役、会計参与又は会計監査人が監査役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 company auditors meeting (including the method of attendance, if company auditors, directors, accounting advisors or accounting auditors not present at such place attended the board of company auditors meeting);
二 監査役会の議事の経過の要領及びその結果
(ii) the substance of the proceedings of the board of company auditors meeting, as well as results thereof;
三 次に掲げる規定により監査役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
(iii) if, pursuant to any of the following provisions, any opinion or remark was presented at the board of company auditors meeting, the outline of such opinion or remark:
イ 法第五十三条の十五及び第百八十条の八第四項において準用する会社法第三百五十七条第二項(取締役の報告義務)の規定により読み替えて適用する同条第一項
(a) Article 357, paragraph (1) (Director's Duty to Report) of the Companies Act applied following the deemed replacement of terms pursuant to the provisions of paragraph (2) of the same Article as applied mutatis mutandis pursuant to Article 53-15 and Article 180-8, paragraph (4) of the Act;
ロ 法第五十三条の十七において準用する会社法第三百七十五条第二項(会計参与の報告義務)の規定により読み替えて適用する同条第一項
(b) Article 375, paragraph (1) (Accounting Advisor's Duty to Report) of the Companies Act applied following the deemed replacement of terms pursuant to the provisions of paragraph (2) of the same Article as applied mutatis mutandis pursuant to Article 53-17 of the Act; and
ハ 法第五十三条の二十三において準用する会社法第三百九十七条第三項(監査役に対する報告)の規定により読み替えて適用する同条第一項
(c) Article 397, paragraph (1) (Report to Company Auditors) of the Companies Act applied following the deemed replacement of terms pursuant to the provisions of paragraph (3) of the same Article as applied mutatis mutandis pursuant to Article 53-23 of the Act;
四 監査役会に出席した取締役、会計参与又は会計監査人の氏名又は名称
(iv) the names of directors, accounting advisors or accounting auditors present at the board of company auditors meeting; and
五 監査役会の議長が存するときは、議長の氏名
(v) if the board of company auditors meeting was presided over by the chairperson, the name of such chairperson.
4 法第五十三条の二十一において準用する会社法第三百九十五条(監査役会への報告の省略)の規定により監査役会への報告を要しないものとされた場合には、監査役会の議事録は、次の各号に掲げる事項を内容とするものとする。
(4) If, pursuant to the provisions of Article 395 (Omission of Report to Board of Company Auditors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-21 of the Act, the requirement of reporting to the board of company auditors meeting was exempted, the minutes of board of company auditors meeting is to contain the following matters:
一 監査役会への報告を要しないものとされた事項の内容
(i) the matters which are exempted from the requirement of reporting to the board of company auditors meeting;
二 監査役会への報告を要しないものとされた日
(ii) the day when the requirement of reporting to the board of company auditors meeting was exempted; and
三 議事録の作成に係る職務を行った監査役の氏名
(iii) the name of the company auditor who took charge of the duty of the preparation of the minutes.
(会計監査報告の作成)
(Preparation of Accounting Audit Report)
第二十三条の十六 法第五十三条の二十二第一項後段の規定により内閣府令で定める事項については、この条の定めるところによる。
Article 23-16 (1) The matters to be specified by Cabinet Office Order, as provided in the second sentence of Article 53-22, paragraph (1) of the Act, are to be as set forth in this Article.
2 会計監査人は、その職務を適切に遂行するため、次に掲げる者との意思疎通を図り、情報の収集及び監査の環境の整備に努めなければならない。ただし、会計監査人が公正不偏の態度及び独立の立場を保持することができなくなるおそれのある関係の創設及び維持を認めるものと解してはならない。
(2) An accounting auditor must, for the purpose of the performance of the accounting auditor's duties in an appropriate manner, make an effort to communicate with the following persons so as to gain information and to improve environment for auditing; provided, however, that this must not be interpreted to allow creation or continuance of any relationship which would hinder the company auditor from maintaining the accounting auditor's fair and unbiased attitude and impartial status:
一 当該相互会社の取締役、会計参与及び使用人
(i) directors, accounting advisors and employees of the Mutual Company;
二 当該相互会社の実質子会社の取締役、会計参与、執行役、業務を執行する社員、会社法第五百九十八条第一項(法人が業務を執行する社員である場合の特則)の職務を行うべき者その他これらの者に相当する者及び使用人
(ii) directors, accounting advisors, executive officers, members in charge of execution of business, persons to perform the duties under Article 598, paragraph (1) (Special Provisions Where Corporations Are Partners Executing Business) of the Companies Act or any other persons equivalent to the aforementioned persons, and employees; and
三 その他会計監査人が適切に職務を遂行するに当たり意思疎通を図るべき者
(iii) any other person with whom the accounting auditor should communicate for the purpose of performance of the duties in an appropriate manner.
(指名委員会等の議事録)
(Minutes of Meeting of Nominating Committee)
第二十三条の十七 法第五十三条の二十八第六項において準用する会社法第四百十二条第三項(指名委員会等の決議)の規定による指名委員会等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 23-17 (1) The preparation of minutes of a meeting of nominating committee, etc. under Article 412, paragraph (3) (Resolution of Nominating Committee Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 53-28, paragraph (6) of the Act is to be as set forth in this Article.
2 指名委員会等の議事録は、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 a meeting of nominating committee, etc. must be prepared in writing or by means of Electronic or Magnetic Records.
3 指名委員会等の議事録は、次に掲げる事項を内容とするものでなければならない。
(3) The minutes of a meeting of nominating committee, etc. must contain the following matters:
一 指名委員会等が開催された日時及び場所(当該場所に存しない取締役、執行役、会計参与又は会計監査人が委員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 meeting of nominating committee, etc. (including the method of attendance, if directors, executive officers, accounting advisors or accounting auditors not present at such place attended the Committee meeting);
二 指名委員会等の議事の経過の要領及びその結果
(ii) the substance of the proceedings of the meeting of nominating committee, etc., as well as results thereof;
三 決議を要する事項について特別の利害関係を有する委員があるときは、その氏名
(iii) if any committee member has a special interest in the matter to be resolved, the name of such committee member;
四 指名委員会等が監査委員会である場合において、次に掲げる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
(iv) if the nominating committee, etc. is an audit committee, and any opinion or remark was presented at the board of company auditors meeting, the outline of the details of such opinions or remarks:
イ 法第五十三条の十七において準用する会社法第三百七十五条第四項(会計参与の報告義務)の規定により読み替えて適用する同条第一項の規定により監査委員会において述べられた意見又は発言
(a) an opinion or remark presented at the audit committee pursuant to the provisions of Article 375, paragraph (1) (Accounting Advisor's Duty to Report) of the Companies Act, applied following the deemed replacement of terms pursuant to the provisions of paragraph (4) of the same Article as applied mutatis mutandis pursuant to Article 53-17 of the Act;
ロ 法第五十三条の二十三において準用する会社法第三百九十七条第五項(監査役に対する報告)の規定により読み替えて適用する同条第一項の規定により監査委員会において述べられた意見又は発言
(b) an opinion or remark presented at the audit committee pursuant to the provisions of Article 397, paragraph (1) (Report to Company Auditors) of the Companies Act, applied following the deemed replacement of terms pursuant to the provisions of paragraph (5) of the same Article as applied mutatis mutandis pursuant to Article 53-23 of the Act;
ハ 法第五十三条の三十二において準用する会社法第四百十九条第一項(執行役の監査委員に対する報告義務等)の規定により行うべき監査委員に対する報告が監査委員会において行われた場合における当該報告に係る意見又は発言
(c) the opinions or remarks for the report, if the report to audit committee members to be made pursuant to the provisions of Article 419, paragraph (1) (Executive Officer's Duty to Report to Audit Committee Members) of the Companies Act as applied mutatis mutandis pursuant to Article 53-32 of the Act was made at the audit committee meeting;
五 指名委員会等に出席した取締役(当該指名委員会等の委員であるものを除く。)、執行役、会計参与又は会計監査人の氏名又は名称
(v) the names of directors, executive officers, accounting advisors or accounting auditors present at the meeting of nominating committee, etc. (excluding directors who are members of the nominating committee, etc.); and
六 指名委員会等の議長が存するときは、議長の氏名
(vi) if the meeting of nominating committee, etc. was presided over by the chairperson, the name of such chairperson.
4 法第五十三条の二十八第六項において準用する会社法第四百十四条(指名委員会等への報告の省略)の規定により指名委員会等への報告を要しないものとされた場合には、指名委員会等の議事録は、次の各号に掲げる事項を内容とするものとする。
(4) If, pursuant to the provisions of Article 414 (Omission of Report to Nominating Committee Meeting) of the Companies Act as applied mutatis mutandis pursuant to Article 53-28, paragraph (6) of the Act, the requirement of reporting to the meeting of nominating committee, etc. is exempted, the minutes of the meeting of nominating committee, etc. are to contain the following matters:
一 指名委員会等への報告を要しないものとされた事項の内容
(i) the matters which are exempted from the requirement of reporting to the meeting of nominating committee, etc.;
二 指名委員会等への報告を要しないものとされた日
(ii) the day when the requirement of reporting to the meeting of nominating committee, etc. was exempted; and
三 議事録の作成に係る職務を行った委員の氏名
(iii) the name of the committee member who took charge of the duty of the preparation of the minutes.
(業務の適正を確保するための体制)
(Systems to Ensure Adequacy of Business)
第二十三条の十八 法第五十三条の三十第一項第一号ロに規定する内閣府令で定めるものは、次に掲げるものとする。
Article 23-18 (1) The systems to be specified by Cabinet Office Order, as provided in Article 53-30, paragraph (1), item (i), (b) of the Act, are as follows:
一 当該相互会社の監査委員会の職務を補助すべき取締役及び使用人に関する事項
(i) the matters related to directors and employees who are to assist the duties of the audit committee of the Mutual Company;
二 前号の取締役及び使用人の当該相互会社の執行役からの独立性に関する事項
(ii) the matters related to impartiality of the directors and employees set forth in the preceding item to the executive officers of the Mutual Company;
三 当該相互会社の監査委員会の第一号の取締役及び使用人に対する指示の実効性の確保に関する事項
(iii) the matters related to the assurance of the effectiveness of instruction given by the audit committee of the Mutual Company to the directors and employees referred to in item (i);
四 次に掲げる体制その他の当該相互会社の監査委員会への報告に関する体制
(iv) the following systems and any other system of reporting to the audit committee of the Mutual Company:
イ 当該相互会社の取締役(監査委員である取締役を除く。)、執行役及び会計参与並びに使用人が当該相互会社の監査委員会に報告をするための体制
(a) system for reporting from directors (excluding directors who are audit committee members), executive officers, accounting advisors and employees of the Mutual Company to the audit committee of the Mutual Company; and
ロ 当該相互会社の実質子会社の取締役、会計参与、監査役、執行役、業務を執行する社員、会社法第五百九十八条第一項(法人が業務を執行する社員である場合の特則)の職務を行うべき者その他これらの者に相当する者及び使用人又はこれらの者から報告を受けた者が当該相互会社の監査委員会に報告をするための体制
(b) system for reporting from directors, accounting advisors, company auditors, executive officers, members who execute business, persons who are to execute duties referred to in Article 598, paragraph (1) (Special Provisions Where Corporations Are Members Executing Business) of the Companies Act, other persons equivalent thereto, and employees of a Substantive Subsidiary Companies of the Mutual Company, or persons who received a report from these persons to the audit committee of the Mutual Company;
五 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
(v) 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;
六 当該相互会社の監査委員の職務の執行(監査委員会の職務の執行に関するものに限る。)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
(vi) the matters related to the policies on the procedures for the advanced payment or reimbursement of costs arising from the execution of duties (limited to the execution of duties related to the audit committee) of audit committee members of the Mutual Company, and on the processing of other costs or obligations arising from the execution of the duties; and
七 その他当該相互会社の監査委員会の監査が実効的に行われることを確保するための体制
(vii) any other system to ensure efficient auditing by the audit committee of the Mutual Company.
2 法第五十三条の三十第一項第一号ホに規定する内閣府令で定める体制は、当該相互会社における次に掲げる体制とする。
(2) The systems to be specified by Cabinet Office Order, as provided in Article 53-30, paragraph (1), item (i), (e) of the Act, are the following systems at the Mutual Company:
一 当該相互会社の執行役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 pertaining to the execution of duties by executive officers of the Mutual Company;
二 当該相互会社の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 the management of the risk of loss of the Mutual Company;
三 当該相互会社の執行役の職務の執行が効率的に行われることを確保するための体制
(iii) system to ensure that duties of executive officers of the Mutual Company will be executed in an efficient manner;
四 当該相互会社の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
(iv) system to ensure that the duties of employees of the Mutual Company will be executed in compliance with laws and regulations and the articles of incorporation; and
五 次に掲げる体制その他の当該相互会社及びその実質子会社から成る企業集団における業務の適正を確保するための体制
(v) the following systems and any other system to ensure the adequacy of the business of the corporate group constituted by the Mutual Company and its Substantial Subsidiary Companies:
イ 当該相互会社の実質子会社の取締役、執行役、業務を執行する社員、会社法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者(ハ及びニにおいて「取締役等」という。)の職務の執行に係る事項の当該相互会社への報告に関する体制
(a) system related to reporting of matters pertaining to the execution of duties of directors, executive officers, members who execute business, persons who are to perform duties referred to in Article 598, paragraph (1) of the Companies Act of Substantive Subsidiary Companies of the Mutual Company and other persons equivalent thereto (referred to as "Directors, etc." in (c) and (d)) to that Mutual Company;
ロ 当該相互会社の実質子会社の損失の危険の管理に関する規程その他の体制
(b) regulations and any other framework for the management of the risk of loss of Substantive Subsidiary Companies of the Mutual Company;
ハ 当該相互会社の実質子会社の取締役等の職務の執行が効率的に行われることを確保するための体制
(c) system to ensure that duties of Directors, etc. of Substantive Subsidiary Companies of the Mutual Company are executed efficiently; and
ニ 当該相互会社の実質子会社の取締役等及び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
(d) system to ensure that the execution of duties by Directors, etc. and employees of Substantive Subsidiary Companies of the Mutual Company is in compliance with laws and regulations and the articles of incorporation.
(報酬等の額の算定方法)
(Method of Calculation of Amount of Remuneration)
第二十三条の十九 法第五十三条の三十六において読み替えて準用する会社法第四百二十五条第一項第一号(責任の一部免除)に規定する内閣府令で定める方法により算定される額は、次に掲げる額の合計額とする。
Article 23-19 The amount to be calculated in accordance with the method specified by the Cabinet Office Order, as provided in Article 425, paragraph (1), item (i) (Partial Exemption from Liability) of the Companies Act as applied mutatis mutandis pursuant to Article 53-36 of the Act following the deemed replacement of terms, is the total of the following amounts:
一 役員等がその在職中に報酬、賞与その他の職務執行の対価(当該役員等が当該相互会社の取締役、執行役又は支配人その他の使用人を兼ねている場合における当該取締役、執行役又は支配人その他の使用人の報酬、賞与その他の職務執行の対価を含む。)として相互会社から受け、又は受けるべき財産上の利益(次号に定めるものを除く。)の額の事業年度(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日を含む事業年度及びその前の各事業年度に限る。)ごとの合計額(当該事業年度の期間が一年でない場合にあっては、当該合計額を一年当たりの額に換算した額)のうち最も高い額
(i) the highest of the total (if the period of the relevant business year is not one year, the annualized total amount) of the amount of property benefit (excluding those specified in the following item) paid or payable in a business year (limited to the business year including the date specified in (a) to (c) in accordance with the categories of cases as respectively set forth in (a) to (c), and each business year immediately prior to such business year) by a Mutual Company to Officers, etc. during their terms of offices, such as remuneration, bonuses or any other type of consideration for execution of duties (including the remuneration, bonuses or any other type of consideration for execution of duties of a director, executive officer, manager or any other employee, if the Officer, etc. concurrently assumes the office of a director, executive officer, manager or any other employee of the Mutual Company):
イ 法第五十三条の三十六において読み替えて準用する会社法第四百二十五条第一項の社員総会(総代会を設けているときは、総代会。以下この号において同じ。)の決議を行った場合 当該社員総会の決議の日
(a) if a resolution of the general meeting of members as set forth in Article 425, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 53-36 of the Act following the deemed replacement of terms (or the Member Representatives Meeting, if it has been organized; hereinafter the same applies in this item) is adopted: the day of resolution of such general meeting of members;
ロ 法第五十三条の三十六において準用する会社法第四百二十六条第一項(取締役等による免除に関する定款の定め)の規定による定款の定めに基づいて責任を免除する旨の取締役会の決議を行った場合 当該決議のあった日
(b) if, pursuant to the provisions of the articles of incorporation as referred to in Article 426, paragraph (1) (Provisions of Articles of Incorporation on Exemption by Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-36 of the Act, a resolution of the board of directors meeting exempting the liabilities was made: the day of such resolution;
ハ 法第五十三条の三十六において準用する会社法第四百二十七条第一項(責任限定契約)の契約を締結した場合 責任の原因となる事実が生じた日(二以上の日がある場合にあっては、最も遅い日)
(c) if a contract under Article 427, paragraph (1) (Contracts for Limitation of Liability) of the Companies Act as applied mutatis mutandis pursuant to Article 53-36 of the Act was concluded: the day of the occurrence of the fact which gives rise to such liability (if there are two or more such days, the latest day);
二 イに掲げる額をロに掲げる数で除して得た額
(ii) the amount obtained by dividing the amount set forth in (a) by the number set forth in (b):
イ 次に掲げる額の合計額
(a) the total of the following amounts:
(1) 当該役員等が当該相互会社から受けた退職慰労金の額
1. the amount of retirement bonus received by the Officer, etc. from the Mutual Company;
(2) 当該役員等が当該相互会社の取締役、執行役又は支配人その他の使用人を兼ねていた場合における当該取締役若しくは執行役としての退職慰労金又は支配人その他の使用人としての退職手当のうち当該役員等を兼ねていた期間の職務執行の対価である部分の額
2. if the Officer, etc. concurrently held the position of director, executive officer, manager or any other employee of the Mutual Company, the amount of the portion paid as consideration for execution of duties for the period of concurrent assumption of the position of the Officer, etc., from among the retirement bonuses received as the director or executive officer or the retirement allowance received as the manager or any other employee; and
(3) (1)又は(2)に掲げるものの性質を有する財産上の利益の額
3. the amount of property benefit having the nature of the benefit set forth in 1. or 2. above;
ロ 当該役員等がその職に就いていた年数(当該役員等が次に掲げるものに該当する場合における次に定める数が当該年数を超えている場合にあっては、当該数)
(b) the number of years of the tenure of the Officer, etc. (the numbers respectively set forth in the following, if the Officer, etc. falls under any of the position as respectively set forth therein, and the number respectively set forth therein exceeds the relevant number of years of the tenure):
(1) 代表取締役又は代表執行役 六
1. representative director or representative executive officer: six;
(2) 代表取締役以外の取締役(業務執行取締役等(法第五十三条の二第五項第一号に規定する業務執行取締役等をいう。)であるものに限る。)又は代表執行役以外の執行役 四
2. directors (limited to directors who are Executive Directors, etc. (meaning Executive Directors, etc. as provided in Article 53-2, paragraph (5), item (i) of the Act)) other than representative director; or executive officers other than representative executive officer: four;
(3) 取締役((1)及び(2)に掲げるものを除く。)、会計参与、監査役又は会計監査人 二
3. directors (excluding directors listed in 1. and 2.), accounting advisors, company auditors or accounting auditors: two.
(責任の免除の決議後に受ける退職慰労金等)
(Retirement Bonuses to Be Received after Resolution of Exemption of Liabilities)
第二十三条の二十 法第五十三条の三十六において準用する会社法第四百二十五条第四項(責任の一部免除)(法第五十三条の三十六において準用する会社法第四百二十六条第八項(取締役等による免除に関する定款の定め)及び第四百二十七条第五項(責任限定契約)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財産上の利益とは、次に掲げるものとする。
Article 23-20 The property benefit to be specified by Cabinet Office Order, as provided in Article 425, paragraph (4) (Partial Exemption from Liability) of the Companies Act as applied mutatis mutandis pursuant to Article 53-36 of the Act (including the cases where applied mutatis mutandis pursuant to Article 426, paragraph (8) (Provisions of Articles of Incorporation on Exemption by Directors) and Article 427, paragraph (5) (Contracts for Limitation of Liability) of the Companies Act as applied mutatis mutandis pursuant to Article 53-36 of the Act), is as follows:
一 退職慰労金
(i) retirement bonuses;
二 当該役員等が当該相互会社の取締役又は執行役を兼ねていたときは、当該取締役又は執行役としての退職慰労金
(ii) if the Officer, etc. concurrently held the position of director or executive officer of the Mutual Company, the retirement bonuses received as the director or executive officer;
三 当該役員等が当該相互会社の支配人その他の使用人を兼ねていたときは、当該支配人その他の使用人としての退職手当のうち当該役員等を兼ねていた期間の職務執行の対価である部分
(iii) if the Officer, etc. concurrently held the position of the manager or any other employee of the Mutual Company, the amount of the portion paid as consideration for execution of duties for the period of concurrent assumption of the position of the Officer, from among the retirement allowance received as the manager or any other employee;
四 前三号に掲げるものの性質を有する財産上の利益
(iv) the amount of property benefit having the nature of the benefit set forth in the preceding three items.
第二款 計算等
Subsection 2 Accounting
第一目 計算書類等
Division 1 Financial Statements
(会計慣行のしん酌)
(Consideration of Accounting Practices)
第二十四条 この節の用語の解釈及び規定の適用に関しては、一般に公正妥当と認められる企業会計の基準その他の企業会計の慣行をしん酌しなければならない。
Article 24 For the purpose of interpretation of the terms set forth in this Subsection and application of the provisions hereunder, business accounting standards that are generally accepted as fair and appropriate and other business accounting practices must be taken into account.
(会計帳簿の作成)
(Preparation of Account Books)
第二十四条の二 法第五十四条の二第一項の規定により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 24-2 The accounting books to be prepared by a Mutual Company pursuant to the provisions of Article 54-2, paragraph (1) of the Act must be prepared by means of written documents or Electronic or Magnetic Records.
(資産の評価)
(Assessment of Assets)
第二十四条の三 前条の会計帳簿に付すべき資産については、法令に別段の定めがある場合を除き、会計帳簿にその取得価額を付さなければならない。
Article 24-3 (1) Unless otherwise provided for in the laws and regulations, with regard to the assets to be posted on the accounting book as referred to in the preceding Article, the acquisition value thereof must be posted on the accounting book.
2 償却すべき資産については、事業年度の末日(事業年度の末日以外の日において評価すべき場合にあっては、その日。以下この款において同じ。)において、相当の償却をしなければならない。
(2) With regard to assets subject to depreciation, depreciation must be implemented accordingly as of the last day of the business year (if the assets are to be assessed as of the day other than the last day of the business year, as of such day; hereinafter the same applies in this Subsection).
3 次の各号に掲げる資産については、事業年度の末日において当該各号に定める価格を付すべき場合には、当該各号に定める価格を付さなければならない。
(3) If, with regard to the assets set forth in the following items, it is required to post the prices respectively set forth therein as of the day of the business year, such prices must be posted:
一 事業年度の末日における時価がその時の取得原価より著しく低い資産(当該資産の時価がその時の取得原価まで回復すると認められるものを除く。) 事業年度の末日における時価
(i) asset whose market value as of the last day of the business year is significantly lower than the acquisition cost as of that time (excluding the cases where it is found likely that the market value of such assets will recover to the level of the acquisition cost as of that time): the market value as of the last day of the business year; or
二 事業年度の末日において予測することができない減損が生じた資産又は減損損失を認識すべき資産 その時の取得原価から相当の減額をした額
(ii) assets for which any unpredictable underdepreciation has occurred as of the last day of the business year, or assets for which underdepreciation loss is to be recognized as of that date: the amount after due reduction from the acquisition cost thereof as of that time.
4 取立不能のおそれのある債権については、事業年度の末日においてその時に取り立てることができないと見込まれる額を控除しなければならない。
(4) If any monetary claim will likely to become uncollectible, the estimate of amount uncollectible as of the last day of the business year must be deducted.
5 債権については、その取得価額が債権金額と異なる場合その他相当の理由がある場合には、適正な価格を付すことができる。
(5) With regard to claims, if the acquisition value thereof differs from the amount of claim, of if any other reasonable ground exists, appropriate prices may be posted.
6 次に掲げる資産については、事業年度の末日においてその時の時価又は適正な価格を付すことができる。
(6) With regard to the following assets, the market value or fair price as of the last day of the business year may be posted:
一 事業年度の末日における時価がその時の取得原価より低い資産
(i) assets whose market value as of the last day of the business year is lower than the acquisition cost thereof as of that time;
二 市場価格のある資産(実質子会社及び関連会社(相互会社が会社等の財務及び事業の方針の決定に対して重要な影響を与えることができる場合における当該会社等(実質子会社を除く。)をいう。第二十五条の八及び第二十九条の五第四項において同じ。)の株式並びに満期保有目的の債券(満期まで所有する意図をもって保有する債券(満期まで所有する意図をもって取得したものに限る。)をいう。)を除く。)
(ii) assets with market price (excluding the shares and Bonds Held to Maturity (meaning bond certificates held with an intention to hold them until maturity (limited to bond certificates that were acquired with an intention to hold them until maturity) of the Substantial Subsidiary Companies and Affiliated Companies (meaning Companies, etc. (excluding Substantial Subsidiary Companies), if a Mutual Company can give material influence on decision-making of financial and business policies of such Companies, etc.; the same applies in Article 25-8 and Article 29-5, paragraph (4))); and
三 前二号に掲げる資産のほか、事業年度の末日においてその時の時価又は適正な価格を付すことが適当な資産
(iii) beyond the assets set forth in the preceding two items, assets regarding which it is appropriate to post the market value or fair price as of the end of the last day of the business year.
7 前項第二号に規定する「財務及び事業の方針の決定に対して重要な影響を与えることができる場合」とは、次に掲げる場合(財務上又は事業上の関係からみて会社等の財務又は事業の方針の決定に対して重要な影響を与えることができないことが明らかであると認められる場合を除く。)をいう。
(7) The "cases where a Mutual Company can give material influence on decision-making of financial and business policies" as provided to in item (ii) of the preceding paragraph are as follows (excluding the cases where the Mutual Company is found as obviously unable to have any material impact on the decision on the financial policies and operational or business policies of such Company etc., in terms of its financial, operational or business relationship):
一 会社等(次に掲げる会社等であって、当該会社等の財務又は事業の方針の決定に対して重要な影響を与えることができないと認められるものを除く。以下この項において同じ。)の議決権の総数に対する自己(その実質子会社を含む。以下この項において同じ。)の計算において所有している議決権の数の割合が百分の二十以上である場合
(i) the cases where the ratio of the number of voting rights owned on the Mutual Company's own account (including the account of its Substantial Subsidiary Company; hereinafter the same applies in this paragraph) to the total number of voting rights in the Company, etc. (excluding the any of the following Companies, etc. which is found to be unable to have any material impact on the decision on the financial or business policies of the another Company, etc.; hereinafter the same applies in this paragraph) is not less than 20 percent:
イ 民事再生法の規定による再生手続開始の決定を受けた会社等
(a) a Company, etc. that is subject to an order commencing rehabilitation proceedings under the provisions of the Civil Rehabilitation Act;
ロ 会社更生法の規定による更生手続開始の決定を受けた株式会社
(b) a stock company that is subject to an order commencing reorganization proceedings under the provisions of the Corporate Reorganization Act;
ハ 破産法の規定による破産手続開始の決定を受けた会社等
(c) a Company, etc. that is subject to an order commencing bankruptcy proceedings under the provisions of the Bankruptcy Act; or
ニ その他イからハまでに掲げる会社等に準ずる会社等
(d) any other Company, etc. equivalent to any of the Company, etc. as set forth in (a) to (c) above.
二 会社等の議決権の総数に対する自己の計算において所有している議決権の数の割合が百分の十五以上である場合(前号に掲げる場合を除く。)であって、次に掲げるいずれかの要件に該当する場合
(ii) the cases where the ratio of number of voting rights owned on the Mutual Company's own account to the total number of voting rights in the Company, etc. is not less than 15 percent (excluding the case set forth in the preceding item), and where any of the requirements is met:
イ 次に掲げる者(会社等の財務及び事業の方針の決定に関して影響を与えることができるものに限る。)が会社等の代表取締役、取締役又はこれらに準ずる役職に就任していること。
(a) that any of the following persons (limited to the persons who can give influence on decision of financial and business policies of the Company, etc.) has assumed a position of the representative director, director or any other position equivalent thereto of the Company, etc.:
(1) 自己の役員
1. the Mutual Company's own officer;
(2) 自己の業務を執行する社員
2. the member who takes charge of execution of the Mutual Company's business;
(3) 自己の使用人
3. the Mutual Company's employee; or
(4) (1)から(3)までに掲げる者であった者
4. a person formerly held the position as set forth in any of 1. to 3. above.
ロ 自己が会社等に対して重要な融資を行っていること。
(b) that any important loan has been extended from the Mutual Company to the Company, etc.;
ハ 自己が会社等に対して重要な技術を提供していること。
(c) that any important technology is furnished from the Mutual Company to the Company, etc.;
ニ 自己と会社等との間に重要な販売、仕入れその他の事業上の取引があること。
(d) that any important business transactions such as distribution or supply have been entered into between the Mutual Company and the Company, etc.;
ホ その他自己が会社等の財務及び事業の方針の決定に対して重要な影響を与えることができることが推測される事実が存在すること。
(e) that there exists any other fact inferring that the Mutual Company may have a material influence on decisions on the financial and business policies of the Company, etc.
三 会社等の議決権の総数に対する自己所有等議決権数(次に掲げる議決権の数の合計数をいう。)の割合が百分の二十以上である場合(自己の計算において議決権を所有していない場合を含み、前二号に掲げる場合を除く。)であって、前号イからホまでに掲げるいずれかの要件に該当する場合
(iii) the cases where the ratio of the Number of Self-Owned Voting Rights (meaning the total of the number of the following voting rights) to the total number of voting rights in the Company, etc. (including the cases where the voting rights are not owned on the Mutual Company's own account, and excluding the case set forth in the preceding two items) is not less than 20 percent, and where any of the requirements set forth in (a) to (e) of the preceding item is met:
イ 自己の計算において所有している議決権
(a) the voting rights owned on the Mutual Company's own account;
ロ 自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者が所有している議決権
(b) the voting rights owned by any party having a close relationship with the Mutual Company in terms of equity contribution, personnel affairs, funding, technology, business transactions, etc. and therefore is likely to exercise its voting rights in concert with the intention of the Mutual Company; and
ハ 自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権
(c) the voting rights owned by any persons who have given their consent to exercising their voting rights in concert with the intent of the Mutual Company.
四 自己と自己から独立した者との間の契約その他これに準ずるものに基づきこれらの者が会社等を共同で支配している場合
(iv) the cases where the Mutual Company and a party independent of the Mutual Company jointly takes control over the Company, etc., pursuant to the contract concluded among them or any other agreement similar thereto.
(負債の評価)
(Valuation of Liabilities)
第二十四条の四 第二十四条の二の会計帳簿に付すべき負債については、法令に別段の定めがある場合を除き、会計帳簿に債務額を付さなければならない。
Article 24-4 (1) Unless otherwise provided for in the laws and regulations, with regard to liabilities to be posted on the accounting books as referred to in Article 24-2, the amount of the obligations must be posted on the accounting books.
2 次に掲げる負債については、事業年度の末日においてその時の時価又は適正な価格を付すことができる。
(2) With regard to the following liabilities, the market value or fair value thereof as of the last day of the business year may be posted:
一 退職給付引当金(使用人が退職した後に当該使用人に退職一時金、退職年金その他これらに類する財産の支給をする場合における事業年度の末日において繰り入れるべき引当金をいう。)のほか将来の費用又は損失(収益の控除を含む。以下この号において同じ。)の発生に備えて、その合理的な見積額のうち当該事業年度の負担に属する金額を費用又は損失として繰り入れることにより計上すべき引当金
(i) Retirement Benefit Allowance (meaning the allowance to be transferred as of the last day of the business year, when the retirement lump-sum payment and retirement annuity or any other benefit similar thereto is to be paid to the employees after their retirement), and any other allowance to be recorded as the allowance for future expenses or losses (including deduction from profits; hereinafter the same applies in this item) by transferring, as the expenses or losses, the portion of the reasonable estimate amount to be borne in the business year;
二 払込みを受けた金額が債務額と異なる社債
(ii) the corporate bonds whose paid-in amount differ from the amount of obligations; and
三 前二号に掲げる負債のほか、事業年度の末日においてその時の時価又は適正な価格を付すことが適当な負債
(iii) beyond the liabilities set forth in the preceding two items, the liabilities regarding which it is appropriate to post market value or fair price thereof as of the last day of the business year.
(組織変更の際の資産及び負債の評価替えの禁止)
(Prohibition of Re-Rating of Assets and Liabilities upon Entity Conversion)
第二十四条の五 相互会社が組織変更(法第八十六条第一項に規定する組織変更をいう。以下この条において同じ。)をする場合には、当該組織変更をすることを理由にその有する資産及び負債の帳簿価額を変更することはできない。
Article 24-5 If a Mutual Company effects Entity Conversion (meaning Entity Conversion as provided in Article 86, paragraph (1) of the Act; hereinafter the same applies in this Article), it cannot amend the book value of its assets and liabilities, on the ground of such Entity Conversion.
(吸収合併等の際の資産及び負債の評価)
(Assessment of Assets and Liabilities upon Absorption-Type Merger)
第二十四条の六 吸収合併存続相互会社(法第百六十条第一号に規定する吸収合併存続相互会社をいう。以下同じ。)は、吸収合併(法第百六十条に規定する吸収合併をいう。以下この項及び次条において同じ。)が当該吸収合併存続相互会社による支配取得(相互会社が他の会社又は当該他の会社の事業に対する支配を得ることをいう。)に該当する場合その他の吸収合併対象財産(吸収合併により吸収合併存続相互会社が承継する財産をいう。以下この項において同じ。)に時価を付すべき場合を除き、吸収合併対象財産には、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。第二十四条の十二第二項において同じ。)における当該吸収合併の直前の帳簿価額を付さなければならない。
Article 24-6 (1) A Mutual Company Surviving the Absorption-Type Merger (meaning a Mutual Company Surviving the Absorption-Type Merger as provided in Article 160, item (i) of the Act; the same applies hereinafter) must, except for the case where the Absorption-type Merger (meaning the Absorption-type Merger as provided in Article 160 of the Act; hereinafter the same applies in this paragraph and the following Article) falls under the Acquisition of Control (meaning acquisition whereby a Mutual Company takes control over other companies or businesses of the other companies) by such Mutual Company Surviving the Absorption-Type Merger, and also excluding the cases where market value is to be posted to the Property Succeeded by Absorption-Type Merger (meaning the property to be succeeded to by a Mutual Company Surviving the Absorption-Type Merger, by means of Absorption-type Merger; hereinafter the same applies in this paragraph), post the book value immediately prior to the Absorption-type Merger of the Absorbed Company (meaning an Absorbed Company as provided in Article 169, paragraph (1) of the Act; the same applies in Article 24-12, paragraph (2)) to the Property Succeeded by Absorption-Type Merger.
2 前項の規定は、新設合併(法第百六十一条第一項に規定する新設合併をいう。次条において同じ。)のうち当該新設合併により相互会社が設立されるものについて準用する。
(2) The provisions of the preceding paragraph apply mutatis mutandis to the case of the Consolidation-type Merger (meaning the Consolidation-type Merger as provided in Article 161, paragraph (1) of the Act; the same applies in the following Article) whereby a Mutual Company is to be incorporated.
(のれん)
(Goodwill)
第二十四条の七 相互会社は、吸収合併、新設合併又は事業の譲受けをする場合において、適正な額ののれんを資産又は負債として計上することができる。
Article 24-7 In cases of Absorption-type Merger, Consolidation-type Merger or acquisition of business, a Mutual Company may record appropriate amount of goodwill as its assets or liabilities.
第二十四条の八から第二十四条の十まで 削除
Articles 24-8 to 24-10: Deleted
(評価・換算差額等)
(Valuation and Translation Adjustments)
第二十四条の十一 相互会社の会計帳簿には、次に掲げるものその他資産、負債又は基金等(基金、基金申込証拠金、基金償却積立金、再評価積立金、基金償却積立金減少差益及び剰余金をいう。)以外のものであっても、純資産の部の項目として計上することが適当であると認められるものは純資産として計上することができる。
Article 24-11 With regard to account books of a Mutual Company, the following items as well as any other items other than assets, liabilities or Funds, etc. (collectively meaning the funds, application money for funds, reserve for redemption of funds, reassessment reserve, deficit in reserve for redemption of funds, and surplus) may be recorded as the items in the net asset section, if it is found appropriate to do so:
一 資産又は負債(デリバティブ取引により生じる正味の資産又は負債を含む。以下この条において同じ。)につき時価を付すものとした場合における当該資産又は負債の評価差額(剰余又は損失に計上するもの並びに次号及び第三号に掲げる評価差額を除く。)
(i) the valuation difference of the assets or liabilities (including the net assets or liabilities generating from Transactions of Derivatives; hereinafter the same applies in this Article), if market value is to be posted to such assets or liabilities (excluding the amount to be recorded as surplus or losses; and also excluding the valuation difference as set forth in the following item and item (iii));
二 ヘッジ会計(ヘッジ手段(資産(将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。)若しくは負債(将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。)又はデリバティブ取引に係る価格変動、金利変動及び為替変動による損失の危険を減殺することを目的とし、かつ、当該損失の危険を減殺することが客観的に認められる取引をいう。以下同じ。)に係る損益とヘッジ対象(ヘッジ手段の対象である資産若しくは負債又はデリバティブ取引をいう。以下同じ。)に係る損益を同一の会計期間に認識するための会計処理をいう。)を適用する場合におけるヘッジ手段に係る損益又は評価差額
(ii) profit and loss or valuation difference pertaining to the Hedge Accounting (meaning an accounting method for recognizing, within a same accounting period, the profit and loss pertaining to Hedging Instruments (meaning a transaction aimed at diminishing the risk of loss from price fluctuations, interest-rate fluctuations and exchange-rate fluctuations pertaining to assets (including those that are expected to definitely arise from future transactions; hereinafter the same applies in this item), liabilities (including those that are expected to definitely arise from future transactions; hereinafter the same applies in this item), or Derivative Transactions, which are objectively recognized as diminishing the risk of such loss; the same applies hereinafter) and the profit and loss pertaining to Hedged Items (meaning the assets, liabilities, or Derivative Transactions that are the subject of Hedging Instruments); the same applies hereinafter), when the Hedge Accounting is to be applied; and
三 土地の再評価に関する法律(平成十年法律第三十四号)第七条第一項に規定する再評価差額
(iii) revaluation difference as provided in Article 7, paragraph (1) of the Act on Revaluation of Land (Act No. 34 of 1998).
(更生計画に基づく行為に係る計算に関する特則)
(Special Provisions for Accounting Pertaining to Activities under Reorganization Plan)
第二十四条の十二 更生会社(金融機関等の更生手続の特例等に関する法律(平成八年法律第九十五号。以下「更生特例法」という。)第百六十九条第七項(定義)に規定する更生会社をいう。以下この項において同じ。)が更生計画(同条第二項に規定する更生計画をいう。以下この項において同じ。)に基づき行う行為についての当該更生会社が計上すべきのれん、純資産その他の計算に関する事項は、この府令の規定にかかわらず、更生計画の定めるところによる。
Article 24-12 (1) Notwithstanding the provisions of this Cabinet Office Order, the matters related to goodwill or net assets to be recorded by the Company under Reorganization Proceedings (meaning a Company under Reorganization Proceedings as provided in Article 169, paragraph (7) (Definitions) of the Act on Special Treatment of Corporate Reorganization Proceedings and Other Insolvency Proceedings of Financial Institutions (Act No. 95 of 1996; hereinafter referred to as "Special Act for Reorganization")), or any other matters related to accounting of its activities performed in accordance with the Reorganization Plan (meaning the Reorganization Plan as provided in paragraph (2) of the same Article; hereinafter the same applies in this paragraph) are to be as set forth in the Reorganization Plan.
2 更生計画(会社更生法第二条第二項(定義)及び更生特例法第百六十九条第二項に規定する更生計画をいう。第九十条第二項、第百六十八条第二項及び第二百十一条の六十四第二項において同じ。)において相互会社(同条第七項に規定する更生会社を除く。)が吸収合併(更生特例法第二百七十条第一項(吸収合併)及び第三百六十一条第一項(吸収合併)に規定する吸収合併をいう。以下この項において同じ。)に際して更生会社(会社更生法第二条第七項及び更生特例法第百六十九条第七項に規定する更生会社をいう。第九十条第二項、第百六十八条第二項及び第二百十一条の六十四第二項において同じ。)の更生債権者等(会社更生法第二条第十三項及び更生特例法第百六十九条第十三項に規定する更生債権者等をいう。以下この項において同じ。)を当該相互会社の基金の拠出者とする当該基金を割り当てた場合には、当該更生債権者等を基金の拠出者とする当該基金の額も当該吸収合併に係る吸収合併対価(吸収合併に際して吸収合併存続相互会社が吸収合併消滅会社の社員又は株主に対して交付する財産をいう。)として考慮するものとする。
(2) When, under the Reorganization Plan (meaning the Reorganization Plan as provided in Article 2, paragraph (2) (Definitions) of the Corporate Reorganization Act and Article 169, paragraph (2) of the Special Act for Reorganization; the same applies in Article 90, paragraph (2), Article 168, paragraph (2) and Article 211-64, paragraph (2)), a Mutual Company (excluding a Company under Reorganization Proceedings as provided in paragraph (7) of the same Article), when effecting an Absorption-type Merger (meaning an Absorption-type Merger as provided in Article 270, paragraph (1) (Absorption-type Merger) and Article 361, paragraph (1) (Absorption-type Merger) of the Special Act for Reorganization; hereinafter the same applies in this paragraph), allocates fund whose contributors are constituted by the Reorganization Creditors, etc. (meaning Reorganization Creditors, etc. as set forth in Article 2, paragraph (13) of the Corporate Reorganization Act and Article 169, paragraph (13) of the Special Act for Reorganization; hereinafter the same applies in this paragraph) of the Company under Reorganization Proceedings (meaning a Company under Reorganization Proceedings as provided in Article 2, paragraph (7) of the Corporate Reorganization Act and Article 169, paragraph (7) of the Special Act for Reorganization; the same applies in Article 90, paragraph (2), Article 168, paragraph (2) and Article 211-64, paragraph (2)), the amount of the funds contributed by the Reorganization Creditors, etc. is also to be considered as the Consideration for Absorption-type Merger (meaning the properties delivered from the Mutual Company Surviving the Absorption-Type Merger to the members or shareholders of the Absorbed Company upon the implementation of the Absorption-type Merger) pertaining to such Absorption-type Merger.
(成立の日の貸借対照表)
(Balance Sheet as of Date of Incorporation)
第二十五条 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、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 25 The balance sheet to be prepared pursuant to the provisions of Article 54-3, paragraph (1) of the Act must be prepared based on the accounting books of the Mutual Company as of the date of incorporation thereof.
(各事業年度に係る計算書類等)
(Financial Statements for Each Business Year)
第二十五条の二 法第五十四条の三第二項に規定する内閣府令で定めるものは、第三項の規定に従い作成される基金等変動計算書とする。
Article 25-2 (1) The document to be specified by Cabinet Office Order, as provided in Article 54-3, paragraph (2) of the Act, is a statement of changes in funds, etc. prepared in accordance with the provisions of paragraph (3).
2 各事業年度に係る計算書類及びその附属明細書の作成に係る期間は、当該事業年度の前事業年度の末日の翌日(当該事業年度の前事業年度がない場合にあっては、成立の日)から当該事業年度の末日までの期間とする。
(2) Financial statements for each business year and supplementary schedules thereto cover the period from the day immediately after the last day of the business year immediately preceding the relevant business year (if there is no such preceding business year, the date of incorporation) and the last day of the relevant business year.
3 法第五十四条の三第二項の規定により作成すべき各事業年度に係る計算書類及びその附属明細書は、当該事業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)に準じて作成しなければならない。
(3) Financial statements and supplementary schedules thereto for each business year which are to be prepared pursuant to the provisions of Article 54-3, paragraph (2) of the Act must be prepared based upon the accounting books for the relevant business year and in accordance with 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).
4 法第五十四条の三第二項の規定により作成すべき事業報告及びその附属明細書は、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)に準じて作成しなければならない。
(4) Business report and supplementary schedules thereto to be prepared pursuant to the provisions of Article 54-3, paragraph (2) of the Act must be prepared in accordance with 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).
(連結計算書類)
(Consolidated Financial Statements)
第二十五条の三 法第五十四条の十第一項に規定する内閣府令で定めるものは、次条から第二十五条の八までの規定に従い作成される次に掲げるものとする。
Article 25-3 (1) The statements to be specified by Cabinet Office Order, as provided in Article 54-10, paragraph (1) of the Act, are the following statements to be prepared pursuant to the provisions of the following Article to Article 25-8:
一 連結貸借対照表
(i) a consolidated balance sheet;
二 連結損益計算書(関連する注記を含む。以下同じ。)
(ii) consolidated profit and loss statement (including the notes in reference thereto; the same applies hereinafter); and
三 連結基金等変動計算書(関連する注記を含む。以下同じ。)
(iii) consolidated statement of changes in funds, etc. (including the notes in reference thereto; the same applies hereinafter).
2 前項各号に掲げる連結計算書類は、別紙様式第七号の三第二の二、第二の三及び第二の六(少額短期保険業者にあっては、別紙様式第十六号の二十第二の二、第二の三及び第二の六)に準じて作成しなければならない。
(2) The Consolidated Financial Statements as referred to in the items of the preceding paragraph must be prepared in accordance with Appended Form No. 7-3, Sections 2-2, 2-3 and 2-6 (or Appended Form No. 16-20, Sections 2-2, 2-3 and 2-6, in the case of a Small Amount and Short Term Insurance Company).
(連結会計年度)
(Consolidated Financial Year)
第二十五条の四 各事業年度に係る連結計算書類の作成に係る期間(以下「連結会計年度」という。)は、当該事業年度の前事業年度の末日の翌日(当該事業年度の前事業年度がない場合にあっては、成立の日)から当該事業年度の末日までの期間とする。
Article 25-4 The Consolidated Financial Statements for each business year (hereinafter referred to as "Consolidated Financial Year") cover the period from the day immediately after the last day of the business year immediately preceding the relevant business year (if there is no such preceding business year, the date of incorporation) and the last day of the relevant business year.
(連結の範囲)
(Scope of Consolidation)
第二十五条の五 相互会社は、そのすべての実質子会社を連結の範囲に含めなければならない。ただし、次のいずれかに該当する実質子会社は、連結の範囲に含めないものとする。
Article 25-5 (1) A Mutual Company must include all of its Substantial Subsidiary Companies in the scope of consolidation; provided, however, that a Substantial Subsidiary Company which falls under any other following items is not included in the scope of consolidation:
一 財務及び事業の方針を決定する機関(株主総会その他これに準ずる機関をいう。)に対する支配が一時的であると認められる実質子会社
(i) a Substantial Subsidiary Company, when the Mutual Company is found to have a temporary control over its decision-making body in charge of determination of financial and business policies (meaning a shareholders' meetings and any other organ equivalent thereto) is found to be tentative; and
二 連結の範囲に含めることにより当該相互会社の利害関係人の判断を著しく誤らせるおそれがあると認められる実質子会社
(ii) a Substantial Subsidiary Company which, if included in the scope of consolidation, may substantially mislead the judgment of interested parties of the Mutual Company.
2 前項の規定により連結の範囲に含めるべき実質子会社のうち、その資産、売上高(役務収益を含む。)等からみて、連結の範囲から除いてもその企業集団の財産及び損益の状況に関する合理的な判断を妨げない程度に重要性の乏しいものは、連結の範囲から除くことができる。
(2) Substantial Subsidiary Companies to be included in the scope of consolidation pursuant to the provisions of the preceding paragraph which have little significance such that exclusion from the scope of consolidation would not give any negative impact on making the reasonable judgment regarding the status of properties and profit and losses of the corporate group, in terms of their assets and sales volume (including service profits) and other factors, may be excluded from the scope of consolidation.
(事業年度に係る期間の異なる実質子会社)
(Substantial Companies Which Have Different Period of Business Year)
第二十五条の六 相互会社の事業年度の末日と異なる日をその事業年度の末日とする連結実質子会社(連結の範囲に含められる実質子会社をいう。以下この条及び次条において同じ。)は、当該相互会社の事業年度の末日において、連結計算書類の作成の基礎となる計算書類を作成するために必要とされる決算を行わなければならない。ただし、当該連結実質子会社の事業年度の末日と当該相互会社の事業年度の末日との差異が三月を超えない場合において、当該連結実質子会社の事業年度に係る計算書類を基礎として連結計算書類を作成するときは、この限りでない。
Article 25-6 (1) A Consolidated Substantial Subsidiary Company (meaning a Substantial Subsidiary Company included in the scope of consolidation; hereinafter the same applies in this Article and the following Article) for which the last day of the business year differs from the last day of the business year of the Mutual Company must, on the last day of the business year of the Mutual Company, settle the account as may be necessary for preparation of financial statements which serve the basis of preparation of the Consolidated Financial Statements; provided, however, this does not apply to the cases where the difference between the last day of the business year of the Consolidated Substantial Subsidiary Company and the last day of the business year of the Mutual Company do not exceed three months, and where the Consolidated Financial Statements are to be prepared based on the financial statements for the business year of the Consolidated Substantial Subsidiary Company.
2 前項ただし書の規定により連結計算書類を作成する場合には、連結実質子会社の事業年度の末日と当該相互会社の事業年度の末日が異なることから生ずる連結会社(当該相互会社とその連結実質子会社をいう。次条において同じ。)相互間の取引に係る会計記録の重要な不一致について、調整をしなければならない。
(2) When the Consolidated Financial Statements are to be prepared pursuant to the provisions of the proviso to the preceding paragraph, an adjustment must be made in relation to the material discrepancies in accounting records pertaining to transactions among Consolidated Companies (which collectively means the Mutual Company and its Consolidated Substantial Subsidiary Companies; the same applies in the following Article), arising from the inconsistency between the last day of the business year of the Consolidated Substantial Subsidiary Company and the last day of the business year of the Mutual Company.
(連結実質子会社の資産及び負債の評価等)
(Assessment of Assets and Liabilities of Consolidated Substantial Subsidiary Companies)
第二十五条の七 連結計算書類の作成に当たっては、連結実質子会社の資産及び負債の評価並びに相互会社の連結実質子会社に対する投資とこれに対応する当該連結実質子会社の資本との相殺消去その他必要とされる連結会社相互間の項目の相殺消去をしなければならない。
Article 25-7 For the purpose of preparing Consolidated Financial Statements, assets and liabilities of Consolidated Substantial Subsidiary Companies must be evaluated, investments by the Mutual Company in the Consolidated Substantial Subsidiary Companies must be offset against the corresponding equity in the Consolidated Substantial Subsidiary Companies, and any other necessary elimination of items between the Consolidated Companies must be made.
(持分法の適用)
(Application of Equity Method)
第二十五条の八 非連結実質子会社(連結の範囲から除かれる実質子会社をいう。以下この条において同じ。)及び関連会社に対する投資については、持分法(投資会社が、被投資会社の純資産及び損益のうち当該投資会社に帰属する部分の変動に応じて、その投資の金額を各事業年度ごとに修正する方法をいう。以下この条において同じ。)により計算する価額をもって連結貸借対照表に計上しなければならない。ただし、次のいずれかに該当する非連結実質子会社及び関連会社に対する投資については、持分法を適用しないものとする。
Article 25-8 (1) Investments in any Non-consolidated Substantial Subsidiary Company (meaning a Substantial Company excluded from the scope of consolidation; hereinafter the same applies in this Article) and in Affiliated Company must be recorded on a consolidated balance sheet by indicating values calculated by the application of the Equity Method (meaning a method whereby an investment company corrects its investment amount for each business year, reflecting the fluctuation in the portions of the invested company's net assets, profit and loss to which the investor company is entitled; hereinafter the same applies in this Article); provided, however, that the Equity Method is not applied to investments in a Non-consolidated Substantial Subsidiary Company and Affiliated Company that falls under either of the following categories:
一 財務及び事業の方針の決定に対する影響が一時的であると認められる関連会社
(i) an Affiliated Company, where the Mutual Company is found to exert only a temporary influence on its decisions on financial and operational or business policies; or
二 持分法を適用することにより相互会社の利害関係人の判断を著しく誤らせるおそれがあると認められる非連結実質子会社及び関連会社
(ii) a Non-consolidated Subsidiary Company or Affiliated Company, where application of the Equity Method to it is found likely to mislead the judgment of interested parties of the Mutual Company.
2 前項の規定により持分法を適用すべき非連結実質子会社及び関連会社のうち、その損益等からみて、持分法の適用の対象から除いても連結計算書類に重要な影響を与えないものは、持分法の適用の対象から除くことができる。
(2) Where any Non-consolidated Subsidiary Company or Affiliated Company to which the Equity Method is to be applied pursuant to the provisions of the preceding paragraph would not, in terms of profit, loss, or other factors, give any material influence on Consolidated Financial Statements even if it is excluded from the target of application of the Equity Method, such company may be excluded from the target of application of the Equity Method.
第二目 会計監査人設置会社以外の相互会社における計算関係書類の監査
Division 2 Audit of Accounting Documents Concerning Mutual Company Other than Company with Accounting Auditors
(計算関係書類の監査の通則)
(General Rules on Audit of Accounting Documents)
第二十六条 法第五十四条の四第一項及び第二項並びに第五十四条の十第四項の規定による監査(計算関係書類(成立時の貸借対照表を除く。以下この目及び次目において同じ。)に係るものに限る。以下この款において同じ。)については、この目及び次目に定めるところによる。
Article 26 (1) For the purpose of audit to be performed pursuant to the provisions of Article 54-4, paragraphs (1) and (2) and Article 54-10, paragraph (4) of the Act (limited to the audit pertaining to the Accounting Documents (excluding the balance sheet as of the time of incorporation; hereinafter the same applies in this Division and the following Division); hereinafter the same applies in this Subsection), the provisions of this Division and the following Division apply.
2 前項に規定する監査には、公認会計士法第二条第一項(公認会計士の業務)に規定する監査のほか、計算関係書類に表示された情報と計算関係書類に表示すべき情報との合致の程度を確かめ、かつ、その結果を利害関係者に伝達するための手続を含むものとする。
(2) The audit as provided in the preceding paragraph is to include the audit provided in Article 2, paragraph (1) (Business of Certified Public Accountants) of the Certified Public Accountants Act, as well as the procedures to verify the degree of consistency between information indicated on the Accounting Documents and information required to be indicated thereon, and to inform the interested parties the results thereof.
(監査役の監査報告の内容)
(Details of Audit Report of Company Auditors)
第二十六条の二 監査役(会計監査人設置会社(法第五十三条の二十二第三項に規定する会計監査人設置会社をいう。以下同じ。)の監査役を除く。以下この目において同じ。)は、計算関係書類を受領したときは、別紙様式第一号の六により監査報告を作成しなければならない。
Article 26-2 A company auditor (excluding a company auditor of a Company with Accounting Auditor (meaning a Company with Accounting Auditor as provided in Article 53-22, paragraph (3) of the Act; the same applies in this Division)) must, upon receipt of the Accounting Documents, prepare an audit report in accordance with Appended Form No. 1-6.
(監査役会の監査報告の内容等)
(Details of Audit Report of Board of Company Auditors)
第二十六条の三 監査役会(会計監査人設置会社の監査役会を除く。以下この条及び次条第一項において同じ。)は、前条の規定により監査役が作成した監査報告(以下この条において「監査役監査報告」という。)に基づき、別紙様式第一号の七により監査役会の監査報告(以下この条において「監査役会監査報告」という。)を作成しなければならない。
Article 26-3 (1) The board of company auditors (excluding the board of company auditors of the Company with Accounting Auditors; hereinafter the same applies in this Article and Article 26-2, paragraph (1)) must prepare its audit report (hereinafter referred to as the "Audit Report by Board of Company Auditors" in this Article) in accordance with Appended Form No. 1-7, based on the audit report prepared by the company auditor pursuant to the provisions of the preceding Article (hereinafter referred to the "Audit Report by Company Auditors" in this Article).
2 監査役会が監査役会監査報告を作成する場合には、監査役会は、一回以上、会議を開催する方法又は情報の送受信により同時に意見の交換をすることができる方法により、監査役会監査報告の内容(監査役会監査報告の内容が監査役監査報告の内容と異なる場合に付記される各監査役の監査役監査報告の内容を除く。)を審議しなければならない。
(2) When the board of company auditors prepares an Audit Report by Board of Company Auditors, it must discuss, for one or more occasions, the details of the Audit Report by Board of Company Auditors (excluding the details of each company auditor's Audit Report by Company Auditor to be noted if any discrepancy exists between the details of the Audit Report by Board of Company Auditors and that of the Audit Report by Company Auditors), by means of convocation of meetings or by means which enables simultaneous exchange of opinions through transmission of information.
(監査報告の通知期限等)
(Time Limit for Notification of Audit Report)
第二十六条の四 特定監査役は、次に掲げる日のいずれか遅い日までに、特定取締役に対し、各事業年度に係る計算書類及びその附属明細書についての監査報告(監査役会設置会社にあっては、前条第一項の規定により作成された監査役会の監査報告に限る。以下この条において同じ。)の内容を通知しなければならない。
Article 26-4 (1) A Specific Company Auditor must, until either of the following dates whichever comes later, notify the Specific Director of the content 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 pursuant to the provisions of paragraph (1) of the preceding Article; hereinafter the same applies in this Article) on financial statements for each business year and supplementary schedules thereto:
一 当該計算書類の全部を受領した日から四週間を経過した日
(i) the date when four weeks passes from the date of receipt of all financial statements;
二 当該計算書類の附属明細書を受領した日から一週間を経過した日
(ii) the date when one week passes from the date of receipt of the supplementary schedules to the financial statements; or
三 特定取締役及び特定監査役が合意により定めた日があるときは、その日
(iii) if there is a date agreed upon between the Specific Directors and Specific Company Auditors, such date.
2 計算関係書類については、特定取締役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。
(2) Accounting Documents are deemed to have been audited by the company auditors on the day when the Specific Director receives the notification of the details of the audit report under the preceding paragraph.
3 前項の規定にかかわらず、特定監査役が第一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、計算関係書類については、監査役の監査を受けたものとみなす。
(3) Notwithstanding the provisions of the preceding paragraph, if the Specific Company Auditor fails to make a notification of the details of the audit report under paragraph (1) no later than the time limit specified in the same paragraph, the financial documents are deemed to have been audited by the company auditors on the day when the notification should have been made.
4 第一項及び第二項に規定する「特定取締役」とは、次の各号に掲げる場合の区分に応じ、当該各号に定める者(当該相互会社が会計参与設置会社である場合にあっては、当該各号に定める者及び会計参与)をいう。
(4) The term "Specific Director" as provided in paragraphs (1) and (2) means the persons specified in the following items, in accordance with the categories as respectively set forth therein (if the Mutual Company is a company with accounting advisors, the persons specified in the respective items, as well as the accounting advisors):
一 第一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) when the recipient of the notification under paragraph (1) is designated: such person designated as the recipient of the notification;
二 前号に掲げる場合以外の場合 監査を受けるべき計算関係書類の作成に関する職務を行った取締役
(ii) in cases other than those set forth in the preceding paragraph: the director who performed the duties of preparation of the Accounting Documents which require auditing.
5 第一項及び第三項に規定する「特定監査役」とは、次の各号に掲げる相互会社の区分に応じ、当該各号に定める者とする。
(5) The term "Specific Company Auditor" as provided in paragraphs (1) and (3) means the persons set forth in the following items, in accordance with the categories of Mutual Companies as respectively set forth therein:
一 監査役設置会社(監査役会設置会社及び会計監査人設置会社を除く。) 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 and a Company with Accounting 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、第一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 audit report under paragraph (1) 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、第一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 (1) 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) cases other than those set forth in (a) or (b): company auditors;
二 監査役会設置会社(会計監査人設置会社を除く。) 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 (excluding a Company with Accounting Auditors): a person set forth in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 監査役会が第一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 (1): 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) cases other than those set forth in (a): all company auditors.
第三目 会計監査人設置会社における計算関係書類の監査
Division 3 Audit of Accounting Documents Concerning Company with Accounting Auditors
(計算関係書類の提供)
(Provision of Accounting Documents)
第二十七条 計算関係書類を作成した取締役(指名委員会等設置会社にあっては、執行役)は、会計監査人に対して計算関係書類を提供しようとするときは、監査役(監査等委員会設置会社にあっては監査等委員会の指定した監査等委員、指名委員会等設置会社にあっては監査委員会の指定した監査委員)に対しても計算関係書類を提供しなければならない。
Article 27 When a director (or an executive officer, in cases of a company with nominating committee, etc.) who has prepared the Accounting Documents intends to provide them to accounting auditors, the director must also provide them to company auditors (or an audit and supervisory committee member designated by the audit and supervisory committee, in the case of a company with audit and supervisory committee; or an audit committee member designated by the audit committee, in the case of a company with nominating committee, etc.).
(監査等委員会の監査報告の内容)
(Details of Audit Report of Audit and Supervisory Committee)
第二十七条の四の二 監査等委員会は、計算関係書類及び会計監査報告(第二十七条の六第三項に規定する場合にあっては、計算関係書類)を受領したときは、別紙様式第一号の三の二(少額短期保険業者にあっては、別紙様式第一号の七の二)により監査報告を作成しなければならない。
Article 27-4-2 (1) The audit and supervisory committee must, upon receipt of the Financial Statements and Other Related Documents and financial audit report (or Financial Statements and Other Related Documents, in the case provided in Article 27-6, paragraph (3)), prepare an audit report in accordance with Appended Form No. 1-3-2 (or Appended Form No. 1-7-2, in the case of a Small Amount and Short Term Insurance Company).
2 前項に規定する監査報告の内容(監査等委員会の監査報告の内容が監査等委員の意見と異なる場合に付記される監査等委員の意見を除く。)は、監査等委員会の決議をもって定めなければならない。
(2) The details of the audit report as provided in the preceding paragraph (excluding opinions of the audit and supervisory committee members to be noted if there is any discrepancy between the details of the audit report by the audit and supervisory committee and the opinions of the audit and supervisory committee members) must be determined by the resolution of the audit and supervisory committee.
(会計監査報告の内容)
(Details of Accounting Audit Report)
第二十七条の二 会計監査人は、計算関係書類を受領したときは、別紙様式第一号(少額短期保険業者にあっては、別紙様式第一号の五)により会計監査報告を作成しなければならない。
Article 27-2 When an accounting auditor received the Accounting Documents, the accounting advisor must prepare an accounting audit report in accordance with Appended Form No. 1 (or Appended Form No. 1-5, in cases of a Small Amount and Short Term Insurance Company).
(会計監査人設置会社の監査役の監査報告の内容)
(Details of Audit Report by Company Auditors of Company with Accounting Auditors)
第二十七条の三 会計監査人設置会社の監査役は、計算関係書類及び会計監査報告(第二十七条の六第三項に規定する場合にあっては、計算関係書類)を受領したときは、別紙様式第一号の二(少額短期保険業者にあっては、別紙様式第一号の六)により監査報告を作成しなければならない。
Article 27-3 A company auditor of a Company with Accounting Auditors must, upon receipt of the Accounting Documents and accounting audit report (or Accounting Documents only, in the cases provided in Article 27-6, paragraph (3)), prepare an audit report in accordance with Appended Form No. 1-2 (or Appended Form No. 1-6, in the case of a Small Amount and Short Term Insurance Company).
(会計監査人設置会社の監査役会の監査報告の内容等)
(Details of Audit Report by Board of Company Auditors of Company with Company Auditors)
第二十七条の四 会計監査人設置会社の監査役会は、前条の規定により監査役が作成した監査報告(以下この条及び第二十九条の四において「監査役監査報告」という。)に基づき、別紙様式第一号の三(少額短期保険業者にあっては、別紙様式第一号の七)により監査役会の監査報告(以下この条及び第二十九条の四において「監査役会監査報告」という。)を作成しなければならない。
Article 27-4 (1) The board of company auditors of a Company with Accounting Auditors must prepare the audit report of the board of company auditors (hereinafter referred to as the "Audit Report by Board of Company Auditors" in this Article and Article 29-4) in accordance with Appended Form No. 1-3 (or Appended Form No. 1-7, in the case of a Small Amount and Short Term Insurance Company), based on the audit report prepared by the company auditors pursuant to the provisions of the preceding Article (hereinafter referred to the "Audit Report by Company Auditors" in this Article and Article 29-4).
2 会計監査人設置会社の監査役会が監査役会監査報告を作成する場合には、監査役会は、一回以上、会議を開催する方法又は情報の送受信により同時に意見の交換をすることができる方法により、監査役会監査報告の内容(監査役会監査報告の内容が監査役監査報告の内容と異なる場合に付記される各監査役の監査役監査報告の内容を除く。)を審議しなければならない。
(2) When the board of company auditors of a Company with Accounting Auditors prepares an Audit Report by Board of Company Auditors, it must discuss, for one or more occasions, the details of the Audit Report by Board of Company Auditors (excluding the details of each company auditor's Audit Report by Company Auditor to be noted if there is any discrepancy between the details of the Audit Report by Board of Company Auditors and that of the Audit Report by Company Auditors), by means of convocation of meetings or by means which allows simultaneous exchange of opinions through transmission of information.
(監査委員会の監査報告の内容)
(Details of Audit Report by Audit Committee)
第二十七条の五 監査委員会は、計算関係書類及び会計監査報告(次条第三項に規定する場合にあっては、計算関係書類)を受領したときは、別紙様式第一号の四(少額短期保険業者にあっては、別紙様式第一号の八)により監査報告を作成しなければならない。
Article 27-5 (1) An audit committee must, upon receipt of the Accounting Documents and accounting audit report (or the Accounting Documents only, in the cases provided in paragraph (3) of the following Article), prepare an audit report in accordance with Appended Form No. 1-4 (or Appended Form No. 1-8, in the case of a Small Amount and Short Term Insurance Company).
2 前項に規定する監査報告の内容(監査委員会の監査報告の内容が監査委員の意見と異なる場合に付記される監査委員の意見を除く。)は、監査委員会の決議をもって定めなければならない。
(2) The details of the audit report as provided in the preceding paragraph (excluding the opinions of the audit committee members to be noted if there is any discrepancy between the details of the audit report by the audit committee and the opinions of the audit committee members) must be determined by the resolution of the audit committee.
(会計監査報告の通知期限等)
(Time Limit for Notification of Accounting Audit Report)
第二十七条の六 会計監査人は、次の各号に掲げる会計監査報告の区分に応じ、当該各号に定める日までに、特定監査役及び特定取締役に対し、当該会計監査報告の内容を通知しなければならない。
Article 27-6 (1) An accounting auditor must, no later than the day specified in any of the following items in accordance with the categories of the accounting audit report as respectively set forth therein, notify the Specific Company Auditors and Specific Directors of the details of the accounting audit report:
一 各事業年度に係る計算書類及びその附属明細書についての会計監査報告 次に掲げる日のいずれか遅い日
(i) an accounting audit report on financial statement for each business year and supplementary schedules thereto: whichever of the following dates comes later:
イ 当該計算書類の全部を受領した日から四週間を経過した日
(a) the date when four weeks passes from the date of receipt of all financial statements;
ロ 当該計算書類の附属明細書を受領した日から一週間を経過した日
(b) the date when one week passes from the date of receipt of the supplementary schedules to the financial statements; or
ハ 特定取締役、特定監査役及び会計監査人の間で合意により定めた日があるときは、その日
(c) if there is a date agreed upon among the Specific Directors, Specific Company Auditors and accounting auditors, such date;
二 連結計算書類についての会計監査報告 当該連結計算書類の全部を受領した日から四週間を経過した日(特定取締役、特定監査役及び会計監査人の間で合意により定めた日がある場合にあっては、その日)
(ii) accounting audit report on Consolidated Financial Statements: the date when four weeks passes from the date of receipt of all Consolidated Financial Statements (if there is a date agreed upon among the Specific Directors, Specific Company Auditors and accounting auditors, such date).
2 計算関係書類については、特定監査役及び特定取締役が前項の規定による会計監査報告の内容の通知を受けた日に、会計監査人の監査を受けたものとする。
(2) Accounting Documents are deemed to have been audited by the accounting auditors on the day when the Specific Company Auditor or Specific Director receives the notification of the details of the audit report under the preceding paragraph.
3 前項の規定にかかわらず、会計監査人が第一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会計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、計算関係書類については、会計監査人の監査を受けたものとみなす。
(3) Notwithstanding the provisions of the preceding paragraph, if the accounting auditor fails to make a notification of the details of the accounting audit report under paragraph (1) no later than the time limit specified in the same paragraph, the Accounting Documents are deemed to have been audited by the accounting auditor on the day when the notification should have been made.
4 第一項及び第二項に規定する「特定取締役」とは、次の各号に掲げる場合の区分に応じ、当該各号に定める者(当該相互会社が会計参与設置会社である場合にあっては、当該各号に定める者及び会計参与)をいう(第二十七条の八において同じ。)。
(4) The term "Specific Director" as provided in paragraphs (1) and (2) means the persons specified in the following items, in accordance with the categories as respectively set forth therein (if the Mutual Company is a company with accounting advisors, the persons specified in the respective items, as well as the accounting advisors) (the same applies in Article 27-8):
一 第一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 recipient of the notification under paragraph (1) is designated: such person designated as the recipient of the notification;
二 前号に掲げる場合以外の場合 監査を受けるべき計算関係書類の作成に関する職務を行った取締役及び執行役
(ii) in cases other than those set forth in the preceding paragraph: the director and executive officer who performed the duties of preparation of the Accounting Documents which require auditing.
5 第一項及び第二項に規定する「特定監査役」とは、次の各号に掲げる相互会社の区分に応じ、当該各号に定める者とする(第二十七条の八において同じ。)。
(5) The term "Specific Company Auditor" as provided in paragraphs (1) and (2) means the persons set forth in the following items, in accordance with the categories of Mutual Companies as respectively set forth therein (the same applies in Article 27-8):
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、第一項の規定による会計監査報告の内容の通知を受ける監査役を定めたとき 当該通知を受ける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 receives the notification of the details of the accounting audit report under paragraph (1) is designated: the company auditor designated to receive the notification;
ロ 二以上の監査役が存する場合において、第一項の規定による会計監査報告の内容の通知を受ける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 receives the notification of the details of the accounting audit report under paragraph (1) 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) cases other than those 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 (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 監査役会が第一項の規定による会計監査報告の内容の通知を受ける監査役を定めた場合 当該通知を受ける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 receives notification of the details of the accounting audit report under paragraph (1): the company auditor designated to receive the notification;
ロ イに掲げる場合以外の場合 すべての監査役
(b) cases other than those set forth in (a): all company auditors;
三 監査等委員会設置会社 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
(iii) a company with audit and supervisory committee: a person specified in (a) or (b) below, in accordance with the categories of the cases as respectively provided therein:
イ 監査等委員会が第一項の規定による会計監査報告の内容の通知を受ける監査等委員を定めた場合当該通知を受ける監査等委員として定められた監査等委員
(a) if the audit and supervisory committee has designated the audit and supervisory committee member who receives notification of the details of the financial audit report under paragraph (1): that audit and supervisory committee member designated to receive the notification;
ロ イに掲げる場合以外の場合 監査等委員のうちいずれかの者
(b) case other than those specified in (a): any of the audit and supervisory committee members;
四 指名委員会等設置会社 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
(iv) a company with nominating committee, etc.: a person specified in (a) or (b) below, in accordance with the categories of the cases as respectively provided therein:
イ 監査委員会が第一項の規定による会計監査報告の内容の通知を受ける監査委員を定めた場合 当該通知を受ける監査委員として定められた監査委員
(a) if the audit committee has designated the audit committee member who receives notification of the details of the accounting audit report under paragraph (1): that audit committee member designated to receive the notification;
ロ イに掲げる場合以外の場合 監査委員のうちいずれかの者
(b) cases other than those provided in (a): any of the audit committee members.
(会計監査人の職務の遂行に関する事項)
(Matters Related to Execution of Accounting Auditors Duties)
第二十七条の七 会計監査人は、前条第一項の規定による特定監査役に対する会計監査報告の内容の通知に際して、当該会計監査人についての次に掲げる事項(当該事項に係る定めがない場合にあっては、当該事項を定めていない旨)を通知しなければならない。ただし、すべての監査役(監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)が既に当該事項を知っている場合は、この限りでない。
Article 27-7 An accounting auditor must, upon the notification of the details of the accounting audit report to Specific Company Auditors as referred to in paragraph (1) of the preceding Article, notify the following matters related to such accounting auditor (if the provisions related to such matter have not been prescribed, the fact that such matters have not been prescribed); provided, however, that this does not apply to the case where the matter has been already known to all company auditors (or audit and supervisory committee, in the case of a company with audit and supervisory committee; or audit committee, in the case of a company with nominating committee, etc.):
一 独立性に関する事項その他監査に関する法令及び規程の遵守に関する事項
(i) the matters related to impartiality, and any other matters related to compliance with laws and regulations and rules applicable to auditing;
二 監査、監査に準ずる業務及びこれらに関する業務の契約の受任及び継続の方針に関する事項
(ii) the matters related to policies for acceptance and maintenance of contracts for auditing, services similar to auditing and affairs incidental thereto; and
三 会計監査人の職務の遂行が適正に行われることを確保するための体制に関するその他の事項
(iii) other matters related to system to ensure that the accounting auditor's duties will be executed in an appropriate manner.
(会計監査人設置会社の監査役等の監査報告の通知期限)
(Time Limit for Notification of Audit Report by Accounting Auditors of Company with Accounting Auditors)
第二十七条の八 会計監査人設置会社の特定監査役は、次の各号に掲げる監査報告の区分に応じ、当該各号に定める日までに、特定取締役及び会計監査人に対し、監査報告(監査役会設置会社にあっては、第二十七条の四第一項の規定により作成した監査役会の監査報告に限る。以下この条において同じ。)の内容を通知しなければならない。
Article 27-8 (1) A Specified Auditor of a Company with Accounting Auditors must, no later than the day specified in any of the following items in accordance with the categories of the audit report as respectively set forth therein, notify the Specific Directors and accounting auditors of the details of the audit report (in cases of a company with board of company auditors, limited to the details of the audit report by the board of company auditors prepared pursuant to the provisions of Article 27-4, paragraph (1); hereinafter the same applies in this Article):
一 連結計算書類以外の計算関係書類についての監査報告 次に掲げる日のいずれか遅い日
(i) an audit report on Accounting Documents other than the Consolidated Financial Statements: whichever of the following dates comes later:
イ 会計監査報告を受領した日(第二十七条の六第三項に規定する場合にあっては、同項の規定により監査を受けたものとみなされた日。次号において同じ。)から一週間を経過した日
(a) the date when one week passes from the date of receipt of the accounting audit report (in the case provided in Article 27-6, paragraph (3), the day when the documents are deemed to have been audited pursuant to the provisions of the same paragraph; the same applies in the following item);
ロ 特定取締役及び特定監査役の間で合意により定めた日があるときは、その日
(b) if there is a date agreed upon between the Specific Directors and Specific Company Auditors, such date;
二 連結計算書類についての監査報告 会計監査報告を受領した日から一週間を経過した日(特定取締役及び特定監査役の間で合意により定めた日がある場合にあっては、その日)
(ii) audit report on the Consolidated Financial Statements: the date when one week has passed from the date of receipt of the accounting audit report (if there is a date agreed upon among the Specific Directors and Specific Company Auditors, such date).
2 計算関係書類については、特定取締役及び会計監査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(監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)の監査を受けたものとする。
(2) Accounting Documents are deemed to have been audited by the company auditors (or the audit and supervisory committee, in the case of a company with audit and supervisory committee; or the audit committee, in the case of a company with nominating committee, etc.) on the day when the Specific Director and Specific Company Auditor receive the notification of the details of the audit report under the preceding paragraph.
3 前項の規定にかかわらず、特定監査役が第一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、計算関係書類については、監査役(監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)の監査を受けたものとみなす。
(3) Notwithstanding the provisions of the preceding paragraph, if the Specific Company Auditor fails to make a notification of the details of the audit report under paragraph (1) no later than the time limit specified in the same paragraph, the financial documents are deemed to have been audited by the company auditor (or the audit and supervisory committee, in the case of a company with audit and supervisory committee; or the audit committee, in the case of a company with nominating committee, etc.) on the day when the notification should have been made.
第四目 事業報告等の監査
Division 4 Audit of Business Report
(監査役の監査報告の内容)
(Details of Audit Report by Company Auditors)
第二十八条 監査役は、事業報告及びその附属明細書を受領したときは、別紙様式第一号の二(少額短期保険業者にあっては、別紙様式第一号の六)により監査報告を作成しなければならない。
Article 28 A company auditor must, upon receipt of the business report and supplementary schedules thereto, prepare an audit report in accordance with Appended Form No. 1-2 (or Appended Form No. 1-6, in the case of a Small Amount and Short Term Insurance Company)
(監査役会の監査報告の内容等)
(Details of Audit Report by Board of Company Auditors)
第二十八条の二 監査役会は、前条の規定により監査役が作成した監査報告(以下この条において「監査役監査報告」という。)に基づき、別紙様式第一号の三(少額短期保険業者にあっては、別紙様式第一号の七)により監査役会の監査報告(以下この条において「監査役会監査報告」という。)を作成しなければならない。
Article 28-2 (1) The board of company auditors must prepare the audit report of the board of company auditors (hereinafter referred to as the "Audit Report by Board of Company Auditors" in this Article) in accordance with Appended Form No. 1-3 (or Appended Form No. 1-7, in the case of a Small Amount and Short Term Insurance Company), based on the audit report prepared by the company auditors pursuant to the provisions of the preceding Article (hereinafter referred to the "Audit Report by Company Auditors" in this Article).
2 監査役会が監査役会監査報告を作成する場合には、監査役会は、一回以上、会議を開催する方法又は情報の送受信により同時に意見の交換をすることができる方法により、監査役会監査報告の内容(監査役会監査報告の内容が監査役監査報告の内容と異なる場合に付記される各監査役の監査役監査報告の内容を除く。)を審議しなければならない。
(2) When the board of company auditors prepares an Audit Report by Board of Company Auditors, it must discuss, for one or more occasions, the details of the Audit Report by Board of Company Auditors (excluding the details of each company auditor's Audit Report by Company Auditor to be noted if there is any discrepancy between the details of the Audit Report by Board of Company Auditors and that of the Audit Report by Company Auditors), by means of convocation of meetings or by means which allows simultaneous exchange of opinions through transmission of information.
(監査等委員会の監査報告の内容等)
(Details of Audit Report of Audit and Supervisory Committee)
第二十八条の二の二 監査等委員会は、事業報告及びその附属明細書を受領したときは、別紙様式第一号の三の二(少額短期保険業者にあっては、別紙様式第一号の七の二)により監査報告を作成しなければならない。
Article 28-2-2 (1) The audit and supervisory committee must, upon receipt of the business report and supplementary schedules thereto, prepare an audit report in accordance with Appended Form No. 1-3-2 (or Appended Form No. 1-7-2, in the case of a Small Amount and Short Term Insurance Company).
2 前項に規定する監査報告の内容(監査等委員会の監査報告の内容が監査等委員の意見と異なる場合に付記される監査等委員の意見を除く。)は、監査等委員会の決議をもって定めなければならない。
(2) The details of the audit report as provided in the preceding paragraph (excluding the opinions of the audit and supervisory committee members to be noted if there is any discrepancy between the details of the audit report by the audit and supervisory committee and the opinions of the audit and supervisory committee members) must be determined by the resolution of the audit and supervisory committee.
(監査委員会の監査報告の内容等)
(Details of Audit Report by Audit Committee)
第二十八条の三 監査委員会は、事業報告及びその附属明細書を受領したときは、別紙様式第一号の四(少額短期保険業者にあっては、別紙様式第一号の八)により監査報告を作成しなければならない。
Article 28-3 (1) An audit committee must, upon receipt of the business report and supplementary schedules thereto, prepare an audit report in accordance with Appended Form No. 1-4 (or Appended Form No. 1-8, in the case of a Small Amount and Short Term Insurance Company).
2 前項に規定する監査報告の内容(監査委員会の監査報告の内容が監査委員の意見と異なる場合に付記される監査委員の意見を除く。)は、監査委員会の決議をもって定めなければならない。
(2) The details of the audit report as provided in the preceding paragraph (excluding the opinions of the audit committee members to be noted if there is any discrepancy between the details of the audit report by the audit committee and the opinions of the audit committee members) must be determined by the resolution of the audit committee.
(監査役監査報告等の通知期限)
(Time Limit for Notification of Accounting Audit Report)
第二十八条の四 特定監査役は、次に掲げる日のいずれか遅い日までに、特定取締役に対して、監査報告(監査役会設置会社にあっては、第二十八条の二第一項の規定により作成した監査役会の監査報告に限る。以下この条において同じ。)の内容を通知しなければならない。
Article 28-4 (1) A Specific Company Auditor must, no later than either of the following dates whichever comes later, notify the Specific Director of the content 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 pursuant to the provisions of Article 28-2, paragraph (1); hereinafter the same applies in this Article):
一 事業報告を受領した日から四週間を経過した日
(i) the date when four weeks passes from the date of receipt of the business reports;
二 事業報告の附属明細書を受領した日から一週間を経過した日
(ii) the date when one week passes from the date of receipt of the supplementary schedules to the business report; or
三 特定取締役及び特定監査役の間で合意した日
(iii) a date agreed upon among the Specific Directors and Specific Company Auditors.
2 事業報告及びその附属明細書については、特定取締役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(監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)の監査を受けたものとする。
(2) A business report and supplementary schedules thereto are deemed to have been audited by the company auditors (or the audit and supervisory committee, in the case of a company with audit and supervisory committee, or the audit committee, in the case of a company with nominating committee, etc.) on the day when the Specific Director receives the notification of the details of the audit report under the preceding paragraph.
3 前項の規定にかかわらず、特定監査役が第一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、事業報告及びその附属明細書については、監査役(監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)の監査を受けたものとみなす。
(3) Notwithstanding the provisions of the preceding paragraph, if the Specific Company Auditor fails to make a notification of the details of the audit report under paragraph (1) no later than the time limit specified in the same paragraph, the business report and supplementary schedules thereto are deemed to have been audited by the company auditor (or the audit and supervisory committee, in the case of a company with audit and supervisory committee; or the audit committee, in the case of a company with a nominating committee, etc.) on the day when the notification should have been made.
4 第一項及び第二項に規定する「特定取締役」とは、次の各号に掲げる場合の区分に応じ、当該各号に定める者をいう。
(4) The term "Specific Director" as provided in paragraphs (1) and (2) means the persons specified in the following items, in accordance with the categories as respectively set forth therein:
一 第一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定められた者
(i) when the recipient of the notification under paragraph (1) is designated: such person designated as recipient of the notification; and
二 前号に掲げる場合以外の場合 事業報告及びその附属明細書の作成に関する職務を行った取締役又は執行役
(ii) in cases other than those set forth in the preceding paragraph: the director or executive officer who performed the duties of preparation of the business report and supplementary schedules thereto.
5 第一項及び第三項に規定する「特定監査役」とは、次の各号に掲げる相互会社の区分に応じ、当該各号に定める者とする。
(5) The term "Specific Company Auditor" as provided in paragraphs (1) and (3) means the persons set forth in the following items, in accordance with the categories of 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、第一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 audit report under paragraph (1) 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、第一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 (1) 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 those 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 (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 監査役会が第一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 (1): 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) cases other than those set forth in (a): all company auditors;
三 監査等委員会設置会社 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
(iii) a company with audit and supervisory committee: a person specified in (a) or (b) below, in accordance with the categories of the cases as respectively provided therein:
イ 監査等委員会が第一項の規定による監査報告の内容の通知をすべき監査等委員を定めた場合 当該通知をすべき監査等委員として定められた監査等委員
(a) if the audit and supervisory committee has designated the audit and supervisory committee member who is to notify the details of the audit report under paragraph (1): that audit and supervisory committee member designated to receive the notification;
ロ イに掲げる場合以外の場合 監査等委員のうちいずれかの者
(b) case other than those specified in (a): any of the audit and supervisory committee members;
四 指名委員会等設置会社 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
(iv) a company with nominating committee, etc.: a person set forth in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 監査委員会が第一項の規定による監査報告の内容の通知をすべき監査委員を定めた場合 当該通知をすべき監査委員として定められた監査委員
(a) if the audit committee has designated the audit committee member who is to notify the details of the audit report under paragraph (1): the audit committee member designated to make the notification;
ロ イに掲げる場合以外の場合 監査委員のうちいずれかの者
(b) cases other than those set forth in (a): any of the audit committee members.
第五目 計算書類等の提供等
Division 5 Provision of Financial Statements
(計算書類等の提供)
(Provision of Financial Statements)
第二十九条 法第五十四条の五の規定により社員(総代会を設けているときは、総代。以下この条から第二十九条の三までにおいて同じ。)に対して行う提供計算書類(次の各号に掲げる相互会社の区分に応じ、当該各号に定めるものをいう。以下この条において同じ。)の提供に関しては、この条の定めるところによる。
Article 29 (1) The provision of Financial Statements to be Provided (meaning documents as set forth in following items in accordance with the categories of Mutual Companies as respectively set forth therein; hereinafter the same applies in this Article) to members (or Representative Members, if the Member Representatives Meeting has been organized; hereinafter the same applies on this Article to Article 29-3) pursuant to the provisions of Article 54-5 of the Act is to be as set forth in this Article:
一 会計監査人設置会社以外の相互会社 次に掲げるもの
(i) a Mutual Company which is not a Company with Accounting Auditors: the following documents:
イ 計算書類
(a) financial statements;
ロ 計算書類に係る監査役(監査役会設置会社にあっては、監査役会)の監査報告があるときは、当該監査報告(二以上の監査役が存する相互会社(監査役会設置会社を除く。)の各監査役の監査報告の内容(監査報告を作成した日を除く。)が同一である場合にあっては、一又は二以上の監査役の監査報告)
(b) if an audit report on the financial statements has been prepared by company auditors (or by the board of company auditors, in the case of a company with board of company auditors)financial statement, such audit report (if a Mutual Company (excluding a company with board of company auditors) has two or more company auditors and where the substances of the audit report (excluding the date of preparation of the audit report) prepared by each company auditor are identical, the audit reports prepared by the one or more company auditors);
ハ 第二十六条の四第三項の規定により監査を受けたものとみなされたときは、その旨の記載又は記録をした書面又は電磁的記録
(c) when the audit is deemed to have been completed pursuant to the provisions of Article 26-4, paragraph (3), a document or Electronic or Magnetic Record stating or recording such fact;
二 会計監査人設置会社 次に掲げるもの
(ii) a Company with Accounting Auditors: the following documents:
イ 計算書類
(a) financial statements;
ロ 計算書類に係る会計監査報告があるときは、当該会計監査報告
(b) if an accounting audit report pertaining to the financial statements has been prepared, such accounting audit report;
ハ 会計監査人が存しないとき(法第五十三条の十二第四項の一時会計監査人の職務を行うべき者が存する場合を除く。)は、会計監査人が存しない旨の記載又は記録をした書面又は電磁的記録
(c) if the company has no accounting auditors (excluding the cases where the company has a person who is to temporarily perform the duties of an accounting auditor as set forth in Article 53-12, paragraph (4) of the Act), a document or Electronic or Magnetic Record stating or recording the fact that the company has no accounting auditors;
ニ 第二十七条の六第三項の規定により監査を受けたものとみなされたときは、その旨の記載又は記録をした書面又は電磁的記録
(d) when the audit is deemed to have been completed pursuant to the provisions of Article 27-6, paragraph (3), a document or Electronic or Magnetic Record stating or recording such fact;
ホ 計算書類に係る監査役(監査役会設置会社にあっては監査役会、監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)の監査報告があるときは、当該監査報告(二以上の監査役が存する相互会社(監査役会設置会社を除く。)の各監査役の監査報告の内容(監査報告を作成した日を除く。)が同一である場合にあっては、一又は二以上の監査役の監査報告)
(e) if an audit report on the financial statements has been prepared by company auditors (or by the board of company auditors, in the case of a company with board of company auditors; by the audit and supervisory committee, in the case of a company with audit and supervisory committee; or by the audit committee, in the case of a company with nominating committee, etc.) financial statement, such audit report (if a Mutual Company (excluding a company with board of company auditors) has two or more company auditors and where the substances of the audit report (excluding the date of preparation of the audit report) prepared by each company auditor are identical, the audit reports prepared by the one or more company auditors);
ヘ 第二十七条の八第三項の規定により監査を受けたものとみなされたときは、その旨の記載又は記録をした書面又は電磁的記録
(f) if the audit is deemed to have been completed pursuant to the provisions of Article 27-8, paragraph (3), a document or Electronic or Magnetic Record stating or recording such fact.
2 定時社員総会(総代会を設けているときは、定時総代会。以下この条から第二十九条の三までにおいて同じ。)の招集通知(法第四十一条第一項又は第四十九条第一項において準用する会社法第二百九十九条第二項又は第三項(株主総会の招集の通知)の規定による通知をいう。以下この条から第二十九条の三までにおいて同じ。)を次の各号に掲げる方法により行う場合にあっては、提供計算書類は、当該各号に定める方法により提供しなければならない。
(2) When a Notice of Calling (meaning a notice as set forth in Article 299, paragraph (2) or (3) (Notice of Calling of Shareholders' Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) or Article 49, paragraph (1) of the Act; hereinafter the same applies in this Article to Article 29-3) of an annual general meeting of members (or an annual Member Representatives Meeting, if the Member Representatives Meeting has been organized; hereinafter the same applies in this Article to Article 29-3) is to be given in accordance with the method as set forth in any of the following items, the Financial Statements to be Provided must be given by the method as respectively set forth therein:
一 書面の提供 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方法
(i) provision of written documents: the method as specified in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 提供計算書類が書面をもって作成されている場合 当該書面に記載された事項を記載した書面の提供
(a) when the Financial Statements to be Provided are prepared in the form of written documents: provision of written documents stating the matters set forth in those written documents; or
ロ 提供計算書類が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項を記載した書面の提供
(b) when the Financial Statements to be Provided are prepared in the form of Electronic or Magnetic Records: provision of written documents stating the matters contained in the Electronic or Magnetic Records;
二 電磁的方法による提供 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方法
(ii) provision by way of Electronic or Magnetic Means: the method as specified in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 提供計算書類が書面をもって作成されている場合 当該書面に記載された事項の電磁的方法による提供
(a) when the Financial Statements to be Provided are prepared in the form of written documents: provision of the matters set forth in those written documents, by way of Electronic or Magnetic Means; or
ロ 提供計算書類が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項の電磁的方法による提供
(b) when the Financial Statements to be Provided are prepared in the form of Electronic or Magnetic Records: provision of the matters set forth in the Electronic or Magnetic Records, by way of Electronic or Magnetic Means.
3 提供計算書類を提供する際には、当該事業年度より前の事業年度に係る貸借対照表、損益計算書又は基金等変動計算書に表示すべき事項(以下この項において「過年度事項」という。)を併せて提供することができる。この場合において、提供計算書類の提供をする時における過年度事項が会計方針の変更その他の正当な理由により当該事業年度より前の事業年度に係る定時社員総会において承認又は報告をしたものと異なるものとなっているときは、修正後の過年度事項を提供することを妨げない。
(3) When providing the Financial Statements to be Provided, the matters to be indicated on the balance sheet, profit and loss statement or statement of changes in funds, etc. pertaining to the business year prior to the relevant business year (hereinafter referred to as "Carry-forward Items") may also be provided. In this case, if, due to amendment in accounting policies or any other justifiable reason, any of the Carry-forward Items as of the time of provision of the Financial Statements to be Provided differs from the items approved or reported at the annual general meeting of members pertaining to the business year prior to the relevant business year, the provision of the Carry-forward Items so amended is not precluded.
4 提供計算書類に表示すべき事項(基金等変動計算書又は貸借対照表、損益計算書若しくは基金等変動計算書に関連する注記に限る。)に係る情報を、定時社員総会に係る招集通知を発出する時から定時社員総会の日から三月が経過する日までの間、継続して電磁的方法により社員が提供を受けることができる状態に置く措置(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れるものに限る。第八項において同じ。)をとる場合における第二項の規定の適用については、当該事項につき同項各号に掲げる場合の区分に応じ、当該各号に定める方法により社員に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。
(4) When, for the period between the time of dispatching a Notice of Calling of the annual general meeting of members and the day when three months passes from the day of the annual general meeting of members, the measure (limited to the method specified in Article 14-5, paragraph (1), item (i), (b), which is to be implemented by the use of Automatic Public Transmission Server connected to the Internet; the same applies in paragraph (8)) is implemented so as to keep members accessible to information pertaining to the matters to be included in the relevant Financial Statements to be Provided (limited to notes pertaining to the statement of changes in funds, etc., or notes pertaining to the balance sheet, profit and loss statement or statement of changes in funds, etc.) by Electronic or Magnetic Means, such matters are deemed to have been provided to the members by the method specified in paragraph (2) in accordance with the categories of the cases as respectively set forth in the item of the same paragraph, for the purpose of application of provisions of paragraph (2); provided, however, that this is limited to the case where it is provided for in the articles of incorporation that the measure referred to in this paragraph is implemented.
5 前項の場合には、取締役は、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを社員に対して通知しなければならない。
(5) In the case referred to in the preceding paragraph, the director must notify the members of the characters, numbers, marks or any other types of symbols or a combination thereof created for the purpose of the online identification of the portion of the Automatic Public Transmission Server assigned for the purpose of implementing the measure under such paragraph, which enables the information recipients to browse the details of such information by inputting it into the computers they use and to record the information into the file stored on such computers.
6 第四項の規定により計算書類に表示した事項の一部が社員に対して第二項各号に定める方法により提供したものとみなされる場合において、監査役、会計監査人、監査等委員会又は監査委員会が、現に社員に対して提供された計算書類が監査報告又は会計監査報告を作成するに際して監査をした計算書類の一部であることを社員に対して通知すべき旨を取締役に請求したときは、取締役は、その旨を社員に対して通知しなければならない。
(6) When, pursuant to the provisions of paragraph (4), any part of the matters indicated on the financial statements are deemed to have been provided to members by the methods set forth in the items of paragraph (2), and where the company auditor, accounting auditor, audit and supervisory committee, or audit committee requests that the director is to notify the members of the fact that the financial statements actually provided to the members comprise a part of the financial statements audited for the purpose of preparation of the audit report or accounting audit report, the director must notify the members of such fact.
7 取締役は、計算書類の内容とすべき事項について、定時社員総会の招集通知を発出した日から定時社員総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を社員に周知させる方法を、当該招集通知と併せて通知することができる。
(7) A director may, in addition to the Notice of Calling of the annual general meeting of members, notify the methods to inform the members of the matters after the amendment if any event occurs which requires amendment to the matters to be stated in the financial statements within the period between the day of dispatching the Notice of Calling of the annual general meeting of members and the day immediately prior to the date of the annual general meeting of members.
8 第四項の規定は、提供計算書類に表示すべき事項のうち基金等変動計算書又は貸借対照表、損益計算書若しくは基金等変動計算書に関連する注記以外のものに係る情報についても、電磁的方法により社員が提供を受けることができる状態に置く措置をとることを妨げるものではない。
(8) The provisions of paragraph (4) do not preclude taking measures to keep members able to access the information pertaining to, of the matters to be indicated in the Financial Statements to be Provided, those other than notes pertaining to the statement of changes in funds, etc., or notes pertaining to the balance sheet, profit and loss statement or statement of changes in funds, etc., by Electronic or Magnetic Means.
(事業報告等の社員への提供)
(Provision of Business Reports to Members)
第二十九条の二 法第五十四条の五の規定により社員に対して行う提供事業報告(次に掲げるものをいう。以下この条において同じ。)の提供に関しては、この条の定めるところによる。
Article 29-2 (1) The provision of Business Reports to be Provided (meaning the documents as specified in the following items; hereinafter the same applies in this Article) to members pursuant to the provisions of Article 54-5 of the Act is to be as set forth in this Article:
一 事業報告
(i) business report;
二 事業報告に係る監査役(監査役会設置会社にあっては監査役会、監査等委員会設置会社にあっては監査等委員会、指名委員会等設置会社にあっては監査委員会)の監査報告があるときは、当該監査報告(二以上の監査役が存する相互会社(監査役会設置会社を除く。)の各監査役の監査報告の内容(監査報告を作成した日を除く。)が同一である場合にあっては、一又は二以上の監査役の監査報告)
(ii) if an audit report on the business report has been prepared by company auditors (or by the board of company auditors, in the case of a company with board of company auditors; by the audit and supervisory committee, in the case of a company with audit and supervisory committee; or by the audit committee, in the case of a company with nominating committee, etc.) financial statement, such audit report (if a Mutual Company (excluding a company with board of company auditors) has two or more company auditors and the substances of the audit report (excluding the date of preparation of the audit report) prepared by each company auditor are identical, the audit reports prepared by the one or more company auditors);
三 第二十八条の四第三項の規定により監査を受けたものとみなされたときは、その旨を記載又は記録をした書面又は電磁的記録
(iii) if the audit is deemed to have been completed pursuant to the provisions of Article 28-4, paragraph (3), a document or Electronic or Magnetic Record stating or recording such fact.
2 定時社員総会の招集通知を次の各号に掲げる方法により行う場合には、提供事業報告は、当該各号に定める方法により提供しなければならない。
(2) When the Notice of Calling of the annual general meeting of members is to be given by the method set forth in the following items, the Business Reports to be Provided must be provided by the method as respectively set forth therein:
一 書面の提供 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方法
(i) provision of written documents: the method as specified in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 提供事業報告が書面をもって作成されている場合 当該書面に記載された事項を記載した書面の提供
(a) when the Business Reports to be Provided are prepared in the form of written documents: provision of written documents stating the matters contained in those written documents; or
ロ 提供事業報告が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項を記載した書面の提供
(b) when the Business Reports to be Provided are prepared in the form of Electronic or Magnetic Records: provision of written documents stating the matters contained in the Electronic or Magnetic Records;
二 電磁的方法による提供 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方法
(ii) provision by way of Electronic or Magnetic Means: the method as specified in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 提供事業報告が書面をもって作成されている場合 当該書面に記載された事項の電磁的方法による提供
(a) when the Business Reports to be Provided are prepared in the form of written documents: provision of the matters contained in those written documents, by way of Electronic or Magnetic Means; or
ロ 提供事業報告が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項の電磁的方法による提供
(b) when the Business Reports to be Provided are prepared in the form of Electronic or Magnetic Records: provision of the matters contained in the Electronic or Magnetic Records, by way of Electronic or Magnetic Means.
3 事業報告に表示すべき事項(次に掲げるものを除く。)に係る情報を、定時社員総会に係る招集通知を発出する時から定時社員総会の日から三月が経過する日までの間、継続して電磁的方法により社員が提供を受けることができる状態に置く措置(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れるものに限る。第七項において同じ。)をとる場合における前項の規定の適用については、当該事項につき同項各号に掲げる場合の区分に応じ、当該各号に定める方法により社員に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。
(3) When, for the period between the time of dispatching a Notice of Calling of the annual general meeting of members and the day when three months passes from the day of the annual general meeting of members, the measure (limited to the method specified in Article 14-5, paragraph (1), item (i), (b), which is to be implemented by the use of Automatic Public Transmission Server connected to the Internet; the same applies in paragraph (7)) is implemented so as to keep members accessible to information pertaining to the matters to be contained in the relevant business report (excluding the following matters) by Electronic or Magnetic Means, such matters are deemed to have been provided to the members by the method specified in the same paragraph in accordance with the categories of the cases as respectively set forth therein, for the purpose of application of provisions of the preceding paragraph; provided, however, that this is limited to the case where it is provided for in the articles of incorporation that the measures as referred to in this paragraph are implemented:
一 事業の経過及びその成果等
(i) the progress, outcomes, etc., of business;
二 資金調達の状況
(ii) status of fund procurement;
三 設備投資の状況
(iii) status of capital investment;
四 重要な子会社等の状況
(iv) status of major Subsidiary Companies, etc.;
五 事業の譲渡・譲受け等の状況
(v) status of transfer and acquisition, etc. of business;
六 対処すべき課題
(vi) issues to be handled;
七 会社役員(当該相互会社の取締役、会計参与、監査役及び執行役をいう。次号において同じ。)の状況
(vii) status of Company Officers (meaning directors, accounting advisors, company auditors and executive officers of the Mutual Company; the same applies in the following item);
八 会社役員に対する報酬等
(viii) remuneration, etc. payable to Company Officers; and
九 事業報告に表示すべき事項(前各号に掲げるものを除く。)につきこの項の措置をとることについて監査役、監査等委員会又は監査委員会が異議を述べている場合における当該事項
(ix) if the company auditor, audit and supervisory committee or audit committee has raised any objection as to the implementation of the measures under this paragraph in relation to any of the matters to be stated in the business report (excluding the matters set forth in the preceding items), such matter.
4 前項の場合には、取締役は、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを社員に対して通知しなければならない。
(4) In the case referred to in the preceding paragraph, the director must inform the members of the characters, numbers, marks or any other types of symbols or a combination thereof created for the purpose of the online identification of the portion of the Automatic Public Transmission Server assigned for the purpose of implementing the measure under such paragraph, which enables information recipients to browse the details of such information by inputting it into the computers they use and to record the information into the file stored on such computers.
5 第三項の規定により事業報告に表示した事項の一部が社員に対して第二項各号に定める方法により提供したものとみなされた場合において、監査役、監査等委員会又は監査委員会が、現に社員に対して提供される事業報告が監査報告を作成するに際して監査をした事業報告の一部であることを社員に対して通知すべき旨を取締役に請求したときは、取締役は、その旨を社員に対して通知しなければならない。
(5) If, pursuant to the provisions of paragraph (3), any part of the matters indicated on the business report are deemed to have been provided to members by the methods set forth in the items of paragraph (2), and where the company auditor, audit and supervisory committee or accounting auditor requests that the director is to notify the members of the fact that the business report actually provided to the members comprise a part of the business report audited for the purpose of preparation of the audit report or accounting audit report, the director must notify the members of such fact.
6 取締役は、事業報告の内容とすべき事項について、定時社員総会の招集通知を発出した日から定時社員総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を社員に周知させる方法を、当該招集通知と併せて通知することができる。
(6) A director may, in addition to the Notice of Calling of the annual general meeting of members, notify the methods to inform the members of the matters after the amendment if any event occurs which requires amendment to the matters to be stated in the business report within the period between the day of dispatching Notice of Calling of the annual general meeting of members and the day immediately prior to the date of the annual general meeting of members.
7 第三項の規定は、同項各号に掲げる事項に係る情報についても、電磁的方法により社員が提供を受けることができる状態に置く措置をとることを妨げるものではない。
(7) The provisions of paragraph (3) do not preclude taking measures to keep members able to access the information pertaining to the matters listed in each item of the same paragraph by Electronic or Magnetic Means.
(連結計算書類の提供)
(Provision of Consolidated Financial Statements)
第二十九条の三 法第五十四条の十第六項において読み替えて準用する法第五十四条の五の規定により社員に対して連結計算書類の提供をする場合において、定時社員総会の招集通知を次の各号に掲げる方法により行うときは、連結計算書類は、当該各号に定める方法により提供しなければならない。
Article 29-3 (1) When the Consolidated Financial Statements are to be provided to members pursuant to the provisions of Article 54-5 of the Act as applied mutatis mutandis pursuant to Article 54-10, paragraph (6) of the Act following the deemed replacement of terms, and where the Notice of Calling of the annual general meeting of members is to be given by the method set forth in the following items, the Consolidated Financial Statements must be provided in accordance with the method as respectively set forth in the relevant item:
一 書面の提供 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方法
(i) provision of written documents: the method as specified in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 連結計算書類が書面をもって作成されている場合 当該書面に記載された事項を記載した書面の提供
(a) when the Consolidated Financial Statements are prepared in the form of written documents: provision of written documents stating the matters contained in those written documents; or
ロ 連結計算書類が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項を記載した書面の提供
(b) when the Consolidated Financial Statements are prepared in the form of Electronic or Magnetic Records: provision of written documents stating the matters set forth in the Electronic or Magnetic Records;
二 電磁的方法による提供 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方法
(ii) provision by way of Electronic or Magnetic Means: the method as specified in (a) or (b) below, in accordance with the categories of the cases as respectively set forth therein:
イ 連結計算書類が書面をもって作成されている場合 当該書面に記載された事項の電磁的方法による提供
(a) when the Consolidated Financial Statements are prepared in the form of written documents: provision of the matters contained in those written documents, by way of Electronic or Magnetic Means; or
ロ 連結計算書類が電磁的記録をもって作成されている場合 当該電磁的記録に記録された事項の電磁的方法による提供
(b) when the Consolidated Financial Statements are prepared in the form of Electronic or Magnetic Records: provision of the matters set forth in the Electronic or Magnetic Records, by way of Electronic or Magnetic Means.
2 前項の連結計算書類に係る会計監査報告又は監査報告がある場合において、当該会計監査報告又は監査報告の内容をも社員に対して提供することを定めたときにおける同項の規定の適用については、同項第一号イ及びロ並びに第二号イ及びロ中「連結計算書類」とあるのは、「連結計算書類(当該連結計算書類に係る会計監査報告又は監査報告を含む。)」とする。
(2) For the purpose of application of the preceding paragraph if an accounting audit report or audit report pertaining to the Consolidated Financial Statements as set forth in the same paragraph has been prepared and where it is prescribed that the details of the accounting audit report or audit report are also provided to the members, the term "Consolidated Financial Statements" in item (i), (a) and (b), and item (ii), (a) and (b) of the same paragraph is deemed to be replaced with "Consolidated Financial Statements (including accounting audit report or audit report pertaining to the Consolidated Financial Statements)".
3 連結計算書類を提供する際には、当該連結会計年度より前の連結会計年度に係る連結貸借対照表、連結損益計算書又は連結基金等変動計算書に表示すべき事項(以下この項において「過年度事項」という。)を併せて提供することができる。この場合において、連結計算書類の提供をする時における過年度事項が会計方針の変更その他の正当な理由により当該連結会計年度より前の連結会計年度に相当する事業年度に係る定時社員総会において報告をしたものと異なるものとなっているときは、修正後の過年度事項を提供することを妨げない。
(3) When providing the Consolidated Financial Statements, the matters to be indicated on the consolidated balance sheet, consolidated profit and loss statement or consolidated statement of changes in funds, etc. pertaining to the consolidated business year prior to the relevant consolidated business year (hereinafter referred to as the "Carry-forward Items") may also be provided. In this case, if, due to amendment in accounting policies or any other justifiable reason, any of the Carry-forward Items as of the time of provision of the Consolidated Financial Statements differs from the items approved or reported at the annual general meeting of members pertaining to the consolidated business year prior to the relevant consolidated business year, the provision of the Carry-forward Items so amended is not precluded.
4 連結計算書類(第二項に規定する場合にあっては、当該連結計算書類に係る会計監査報告又は監査報告を含む。)に表示すべき事項に係る情報を、定時社員総会に係る招集通知を発出する時から定時社員総会の日から三月が経過する日までの間、継続して電磁的方法により社員が提供を受けることができる状態に置く措置(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れるものに限る。)をとる場合における第一項の規定の適用については、当該事項につき同項各号に掲げる場合の区分に応じ、当該各号に定める方法により社員に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。
(4) When, for the period between the time of dispatching a Notice of Calling of the annual general meeting of members and the day when three months passes from the day of the annual general meeting of members, the measure (limited to the method specified in Article 14-5, paragraph (1), item (i), (b), which is to be implemented by the use of Automatic Public Transmission Server connected to the Internet) is implemented so as to keep members accessible to information pertaining to the matters to be included in the relevant Consolidated Financial Statements (including the accounting audit report and audit report pertaining to the Consolidated Financial Statements, in the cases provided in paragraph (2)) by Electronic or Magnetic Means, such matters are deemed to have been provided to the members by the method specified in paragraph (1) in accordance with the categories of the cases as respectively set forth in the items of the same paragraph, for the purpose of application of provisions of the same paragraph; provided, however, that this is limited to the case where it is provided for in the articles of incorporation that the measure referred to in this paragraph is implemented.
5 前項の場合には、取締役は、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを社員に対して通知しなければならない。
(5) In the case referred to in the preceding paragraph, the director must notify the members of the characters, numbers, marks or any other types of symbols or a combination thereof created for the purpose of the online identification of the portion of the Automatic Public Transmission Server assigned for the purpose of implementing the measure under such paragraph, which enables the information recipients to browse the details of such information by inputting it into the computers they use and to record the information into the file stored on such computers.
6 第四項の規定により連結計算書類に表示した事項の一部が社員に対して第一項各号に定める方法により提供したものとみなされた場合において、監査役、会計監査人、監査等委員会又は監査委員会が、現に社員に対して提供された連結計算書類が監査報告又は会計監査報告を作成するに際して監査をした連結計算書類の一部であることを社員に対して通知すべき旨を取締役に請求したときは、取締役は、その旨を社員に対して通知しなければならない。
(6) When, pursuant to the provisions of paragraph (4), any part of the matters indicated on the Consolidated Financial Statements are deemed to have been provided to members by the methods set forth in the items of paragraph (1), and the company auditor, accounting auditor, audit and supervisory committee or audit committee requests that the director is to notify the members of the fact that the Consolidated Financial Statements actually provided to the members comprise a part of the Consolidated Financial Statements audited for the purpose of preparation of the audit report or accounting audit report, the director must notify the members such fact.
7 取締役は、連結計算書類の内容とすべき事項について、定時社員総会の招集通知を発出した日から定時社員総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を社員に周知させる方法を、当該招集通知と併せて通知することができる。
(7) A director may, in addition to the Notice of Calling of the annual general meeting of members, notify the methods to inform the members of the matters after the amendment if any event occurs which requires amendment to the matters to be stated in the Consolidated Financial Statements within the period between the day of dispatching Notice of Calling of the annual general meeting of members and the day immediately prior to the date of the annual general meeting of members.
(計算書類等の承認の特則に関する要件)
(Requirements for Application of Special Provisions for Approval of Financial Statements)
第二十九条の四 法第五十四条の六第四項に規定する内閣府令で定める要件は、次の各号(監査役設置会社であって監査役会設置会社でない相互会社にあっては、第三号を除く。)のいずれにも該当することとする。
Article 29-4 The requirement to be specified by Cabinet Office Order, as provided in Article 54-6, paragraph (4) of the Act, is to fall under all of the following items (excluding item (iii), in the case of a Mutual Company which is a company with company auditors but is not a company with board of company auditors):
一 法第五十四条の六第四項に規定する計算書類についての会計監査報告の内容に無限定適正意見(監査の対象となった計算書類が一般に公正妥当と認められる企業会計の慣行に準拠して、当該計算書類に係る期間の財産及び損益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と認められる旨の意見をいう。)が含まれていること。
(i) that the accounting audit report for the Financial Statements as provided in Article 54-6, paragraph (4) of the Act contains an Unqualified Opinion (meaning an opinion to the effect that the audited Financial Statements are found to adequately reflect any and all material aspects regarding the status of properties and profits and losses for the period covered by the Financial Statements, in terms of the corporate accounting criteria that are generally accepted as fair and appropriate);
二 前号の会計監査報告に係る監査役、監査役会、監査等委員会又は監査委員会の監査報告(監査役会設置会社にあっては、監査役会監査報告に限る。)の内容として会計監査人の監査の方法又は結果を相当でないと認める意見がないこと。
(ii) that no opinion finding the methods and results of the audits performed by the accounting auditor to be inappropriate is contained in the audit report (in the case of a company with board of company auditors, limited to an audit report prepared by the board of company auditors) of company auditors, board of company auditors, audit and supervisory committee or audit committee pertaining to the accounting audit report set forth in the preceding item;
三 第一号の会計監査報告に係る監査役会、監査等委員会又は監査委員会の監査報告に付記された内容(監査役会監査報告の内容が各監査役の監査役監査報告の内容と異なる場合に付記される当該監査役監査報告の内容、監査等委員会の監査報告の内容が監査等委員の意見と異なる場合に付記される当該監査等委員の意見又は監査委員会の監査報告の内容が監査委員の意見と異なる場合に付記される当該監査委員の意見をいう。)が前号の意見でないこと。
(iii) that the details noted in the audit report of board of company auditors, audit and supervisory committee or audit committee, which pertains to the accounting audit report as referred to in item (i) (meaning, the details of Audit Report by Company Auditors which is to be noted when the details of the Audit Report by Board of Company Auditors differ from the details of the Audit Report by Company Auditors by each company auditor; an opinion of an audit and supervisory committee member to be noted when the details of the audit report by the audit and supervisory committee differ from the opinion of audit and supervisory committee members, or an opinion of an audit committee member to be noted when the details of the audit report of the auditing committee differ from the opinion of the audit committee member) is not the opinion as referred to in the preceding item;
四 法第五十四条の六第四項に規定する計算書類が第二十七条の八第三項の規定により監査を受けたものとみなされたものでないこと。
(iv) that the financial statements as provided in Article 54-6, paragraph (4) of the Act are not deemed to have been audited pursuant to the provisions of Article 27-8, paragraph (3) of the Act.
(計算書類の公告)
(Public Notice of Financial Statements)
第二十九条の五 相互会社が法第五十四条の七第一項の規定による公告(同条第三項の規定による措置を含む。以下この項において同じ。)をする場合には、次に掲げる事項を当該公告において明らかにしなければならない。この場合において、第一号から第六号までに掲げる事項は、当該事業年度に係る注記に限るものとする。
Article 29-5 (1) If a Mutual Company gives a public notice under Article 54-7, paragraph (1) of the Act (including the measures under paragraph (3) of the same Article; hereinafter the same applies in this paragraph), it must clearly indicate the following matters in the public notice. In this case, the matters listed in items (i) to (vi) are limited to the notes pertaining to the relevant business year:
一 継続企業の前提に関する注記
(i) notes on going concern assumption;
二 重要な会計方針に係る事項に関する注記
(ii) notes on significant account policies;
三 貸借対照表に関する注記
(iii) notes on balance sheet;
四 税効果会計に関する注記
(iv) notes on tax effect accounting;
五 関連当事者との取引に関する注記
(v) notes on transactions with Related Parties;
六 重要な後発事象に関する注記
(vi) notes on significant post-balance sheet events; and
七 当期純剰余金額又は当期純損失金額
(vii) the amount of net surplus or net loss for the period.
2 相互会社が法第五十四条の七第一項の規定により損益計算書の公告をする場合における前項の規定の適用については、同項中「次に」とあるのは、「第一号から第六号までに」とする。
(2) For the purpose of application of the preceding paragraph when a Mutual Company gives a public notice of its profit and loss statement pursuant to the provisions of Article 54-7, paragraph (1) of the Act, the term "following" in the same paragraph is deemed to be replaced with "items (i) to (vi)".
3 前項の規定は、相互会社が損益計算書の内容である情報について法第五十四条の七第三項に規定する措置をとる場合について準用する。
(3) The provisions of the preceding paragraph apply mutatis mutandis to the case where a Mutual Company implements a measure provided in Article 54-7, paragraph (3) of the Act, in relation to information contained in the profit and loss statement.
4 第一項第五号に規定する「関連当事者」とは、次に掲げる者をいう。
(4) The term "Related Parties" as provided in paragraph (1), item (v) means the following parties:
一 当該相互会社の実質子会社
(i) a Substantial Subsidiary Company of the Mutual Company;
二 当該相互会社のその他の関係会社(当該相互会社が他の会社の関連会社である場合における当該他の会社をいう。以下この号において同じ。)並びに当該その他の関係会社の親会社(当該その他の関係会社が株式会社でない場合にあっては、親会社に相当するもの)及び子会社(会社法第二条第三号に規定する子会社をいう。以下この項において同じ。)(当該その他の関係会社が会社でない場合にあっては、子会社に相当するもの)
(ii) the Mutual Company's Other Related Company (the term "Other Related Company" means the other company, if the Mutual Company is the Affiliated Company of such other company; hereinafter the same applies in this item); and the Parent Company (if such Other Related Company is not a stock company, meaning the entity which is equivalent to the Parent Company) and Subsidiary Company (meaning a Subsidiary Company as provided in Article 2, item (iii) of the Companies Act; hereinafter the same applies in this paragraph; and if such Other Related Company is not a company, the entity which is equivalent to the Subsidiary Company) of such Other Related Company;
三 当該相互会社の関連会社及び当該関連会社の子会社(当該関連会社が会社でない場合にあっては、子会社に相当するもの)
(iii) an Affiliated Company of the Mutual Company, and a Subsidiary Company of the Affiliated Company (if the Affiliated Company is not a company, the entity which is equivalent to the Subsidiary Company);
四 当該相互会社の役員及びその近親者
(iv) officers of the Mutual Company, and their close relatives;
五 前号に掲げる者が他の会社等の議決権の過半数を自己の計算において所有している場合における当該会社等及び当該会社等の子会社(当該会社等が会社でない場合にあっては、子会社に相当するもの)
(v) the other Company, etc. and its Subsidiary Company, etc. (if the other Company, etc. is not a company, the entity which is equivalent to the Subsidiary Company), if the person set forth in the preceding item, on the person's own account, owns the majority of voting rights in such other Company, etc.; and
六 従業員のための企業年金(当該相互会社と重要な取引(掛金の拠出を除く。)を行う場合に限る。)
(vi) corporate pension for employees (limited to the case where an important transaction (excluding payment of pension premiums) with the Mutual Company is to be implemented).
(計算書類の要旨の公告)
(Public Notice of Summary of Financial Statements)
第二十九条の六 法第五十四条の七第二項の規定により貸借対照表の要旨及び損益計算書の要旨を公告する場合における貸借対照表の要旨又は損益計算書の要旨は、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)により作成しなければならない。
Article 29-6 When, pursuant to the provisions of Article 54-7, paragraph (2) of the Act, the public notice of summary of the balance sheet and summary of profit and loss statement is to be given, the summary of the balance sheet and the summary of the profit and loss statement must be 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).
(貸借対照表等の電磁的方法による公開の方法)
(Method of Disclosure of Balance Sheet by Electronic or Magnetic Means)
第二十九条の七 法第五十四条の七第三項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 29-7 The measure under Article 54-7, paragraph (3) 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 connected to the Internet.
(不適正意見がある場合等における公告事項)
(Matters Subject to Public Notice in Cases of Adverse Opinions and Other Cases)
第二十九条の八 次の各号のいずれかに該当する場合において、会計監査人設置会社が法第五十四条の七第一項又は第二項の規定による公告(同条第三項に規定する措置を含む。以下この条において同じ。)をするときは、当該各号に定める事項を当該公告において明らかにしなければならない。
Article 29-8 If any of the following items applies, and where a Company with Accounting Auditors gives public notice pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Act (including the implementation of the measure provided in paragraph (3) of the same Article; hereinafter the same applies in this Article), the matters respectively set forth in the relevant items must be clearly indicated in the public notice:
一 会計監査人が存しない場合(法第五十三条の十二第四項の一時会計監査人の職務を行うべき者が存する場合を除く。) 会計監査人が存しない旨
(i) when the company has no accounting auditors (excluding the cases where the company has a person who is temporarily to perform the duties of an accounting auditor as referred to in Article 53-12, paragraph (4) of the Act): the fact that the company has no accounting auditors;
二 第二十七条の六第三項の規定により監査を受けたものとみなされた場合 その旨
(ii) when the audit is deemed to have been completed pursuant to the provisions of Article 27-6, paragraph (3): such fact;
三 当該公告に係る計算書類についての会計監査報告に不適正意見(監査の対象となった計算関係書類が不適正である旨の意見及びその理由をいう。)がある場合 その旨
(iii) when the accounting audit report for the financial statements pertaining to the public notice contains any Adverse Opinions (meaning the opinion to the effect that the audited Accounting Documents, etc. are inadequate, and the reason therefor): such fact;
四 当該公告に係る計算書類についての会計監査報告に当該計算書類が当該相互会社の財産及び損益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がない場合 その旨
(iv) when the accounting audit report for the financial statements pertaining to the public notice lacks any opinion as to whether the audited financial statements are found to adequately present, in all material respects, the status of properties, and profits and losses of the Mutual Company.
第六目 基金利息の支払、基金の償却及び剰余金の分配
Division 6 Payment of Interest from Fund, Depreciation of Funds, and Distribution of Surplus
(基金利息の支払等における控除額)
(Deductions in Relation to Payment of Interest from Fund)
第三十条 法第五十五条第一項第三号に規定する内閣府令で定める額は、最終事業年度の末日における貸借対照表に計上した次に掲げる額とする。
Article 30 (1) The amount to be specified by Cabinet Office Order, as provided in Article 55, paragraph (1), item (iii) of the Act, is the following amounts recorded on the balance sheet as of the last day of the Most Recent Business Year:
一 基金申込証拠金の科目に計上した額
(i) the amount recorded in the item of application money for funds;
二 再評価積立金の科目に計上した額
(ii) the amount recorded in the item of reassessment reserve;
三 その他有価証券評価差額金(純資産の部に計上されるその他有価証券の評価差額をいう。以下同じ。)の科目に計上した額(零以上である場合に限る。)
(iii) the amount recorded in the item of valuation difference on available-for-sale securities (meaning the valuation difference on available-for-sale securities recorded in the section of net assets; the same applies hereinafter) (limited to the case where the amount is not less than zero);
四 繰延ヘッジ損益(ヘッジ対象に係る損益が認識されるまで繰り延べられるヘッジ手段に係る損益又は時価評価差額をいう。以下同じ。)の科目に計上した額
(iv) the amount recorded in the item of deferred gain or loss on hedges (meaning gains or losses or market value valuation differences on hedging instruments that are deferred until the gains or losses on hedged items are recognized; the same applies hereinafter);
五 土地再評価差額金(土地の再評価に関する法律(平成十年法律第三十四号)第七条第二項に規定する再評価差額金をいう。次項第六号において同じ。)の科目に計上した額(零以上である場合に限る。)
(v) the amount recorded in the item of land revaluation difference (meaning land revaluation difference provided in Article 7, paragraph (2) of the Act on Revaluation of Land (Act No. 34 of 1998); the same applies in item (vi) of the following paragraph) (limited to the case where the amount is not less than zero).
2 法第五十五条第二項第五号に規定する内閣府令で定める額は、最終事業年度の末日における貸借対照表に計上した次に掲げる額とする。
(2) The amount to be specified by Cabinet Office Order, as provided in Article 55, paragraph (2), item (v) of the Act is the following amounts recorded on the balance sheet as of the last day of the Most Recent Business Year:
一 基金申込証拠金の科目に計上した額
(i) the amount recorded in the item of application money for funds;
二 再評価積立金の科目に計上した額
(ii) the amount recorded in the item of reassessment reserve;
三 のれん等調整額(資産の部に計上したのれんの額を二で除して得た額及び繰延資産として計上した額の合計額をいう。以下この号において同じ。)が次のイからハまでに掲げる場合に該当する場合における当該イからハまでに定める額
(iii) when the Goodwill, etc. Adjustment Amount (meaning the amount of goodwill recorded on the asset section divided by two, plus the amount recorded as deferred assets; hereinafter the same applies in this item) falls under the case specified in any of (a) to (c) below, the amount respectively set forth therein:
イ 当該のれん等調整額が基金等金額(最終事業年度の末日における基金、基金申込証拠金、基金償却積立金、再評価積立金及び損失てん補準備金の額の合計額をいう。以下この号において同じ。)以下である場合 零
(a) when the Goodwill, etc. Adjustment Amount is not more than the Amount of Funds, etc. (meaning the total amount of the funds, application money for funds, reserve for redemption of funds, reassessment reserve, and loss reserve; hereinafter the same applies in this item): zero;
ロ 当該のれん等調整額が基金等金額及び最終事業年度の末日における基金償却積立金減少差益の額の合計額以下である場合(イに掲げる場合を除く。) 当該のれん等調整額から基金等金額を減じて得た額
(b) when the Goodwill, etc. Adjustment Amount is not more than the total of the Amount of Funds, etc. and deficit in reserve for redemption of funds as of the last day of the Most Recent Business Year (excluding the cases set forth in item (a)): the amount of such Goodwill, etc. Adjustment Amount, less the Amount of Funds, etc.;
ハ 当該のれん等調整額が基金等金額及び最終事業年度の末日における基金償却積立金減少差益の額の合計額を超えている場合 次に掲げる場合の区分に応じ、次に定める額
(c) when the Goodwill, etc. Adjustment Amount exceeds the total of the Amount of Funds, etc. and deficit in reserve for redemption of funds as of the last day of the Most Recent Business Year: the amount set forth in the following items, in accordance with the categories of the cases as respectively set forth therein:
(1) 最終事業年度の末日におけるのれんの額を二で除して得た額が基金等金額及び最終事業年度の末日における基金償却積立金減少差益の額の合計額以下の場合 当該のれん等調整額から基金等金額を減じて得た額
1. when the amount obtained by dividing the goodwill amount as of the last day of the Most Recent Business Year by two is not more than the total of the Amount of Funds, etc. and the deficit in reserve for redemption of funds as of the last day of the Most Recent Business Year: the amount of such Goodwill, etc. Adjustment Amount, less the Amount of Funds, etc.;
(2) 最終事業年度の末日におけるのれんの額を二で除して得た額が基金等金額及び最終事業年度の末日における基金償却積立金減少差益の額の合計額を超えている場合 最終事業年度の末日における基金償却積立金減少差益の額及び繰延資産として計上した額の合計額
2. when the amount obtained by dividing the goodwill amount as of the last day of the Most Recent Business Year by two exceeds the total of the Amount of Funds, etc. and the deficit in reserve for redemption of funds as of the last day of the Most Recent Business Year: the total of the amount of the deficit in reserve for redemption of funds as of the last day of the Most Recent Business Year, and the amount recorded as deferred assets;
四 その他有価証券評価差額金の科目に計上した額(零以上である場合に限る。)
(iv) any other amount recorded in the item of valuation difference on available-for-sale securities (limited to the case where the amount is not less than zero);
五 繰延ヘッジ損益の科目に計上した額
(v) the amount recorded in the item of deferred gain or loss on hedges;
六 土地再評価差額金の科目に計上した額(零以上である場合に限る。)
(vi) the amount recorded in the item of land revaluation difference (limited to the case where the amount is not less than zero).
(剰余金の分配の計算方法)
(Formula for Calculation of Distribution of Surplus)
第三十条の二 相互会社が社員に対する剰余金の分配をする場合には、保険契約の特性に応じて設定した区分ごとに、剰余金の分配の対象となる金額を計算し、次の各号(少額短期保険業者である相互会社にあっては、第一号、第二号及び第四号)に掲げるいずれかの方法により、又はそれらの方法の併用により行わなければならない。
Article 30-2 When a Mutual Company distributes surplus to its members, it must calculate the amount of surplus to be distributed in accordance with the types of the insurance contracts categorized by the distinctiveness thereof, and must implement such distribution by one or more of the methods set forth in the following items (or in items (i), (ii) and (iv), in the case of a Mutual Company which falls under the category of Small Amount and Short Term Insurance Company):
一 社員が支払った保険料及び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る収益から、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費用等を控除した金額に応じて分配する方法
(i) to distribute the amount of the insurance premiums paid by the members and gains generating from investment of money received as insurance premiums, less the amount of insurance proceeds, refund or any other benefit, operating expenditure and any other costs;
二 剰余金の分配の対象となる金額をその発生の原因ごとに把握し、それぞれ各保険契約の責任準備金、保険金その他の基準となる金額に応じて計算し、その合計額を分配する方法
(ii) to specify the amount of surplus to be distributed, as categorized by the grounds of the distribution; to calculate the respective amount pertaining to each insurance contract based on the policy reserve, insurance proceeds or any other base amount; and to distribute the total of such amounts;
三 剰余金の分配の対象となる金額を保険期間等により把握し、各保険契約の責任準備金、保険料その他の基準となる金額に応じて計算した金額を分配する方法
(iii) to specify the amount of surplus to be distributed, as categorized by the insurance periods, etc.; and to distribute the amount pertaining to each insurance contract calculated depending upon the policy reserve, insurance premiums or any other base amount; or
四 その他前三号に掲げる方法に準ずる方法
(iv) any other method equivalent to the methods set forth in the preceding three items.
(積立勘定の設置)
(Creation of Accumulation Account)
第三十条の三 保険会社である相互会社は、公正かつ衡平な剰余金の分配をするために、保険期間の満了後満期返戻金を支払う旨を約した保険契約に係る責任準備金の金額に相当する財産の全部又は一部をその他の財産と分別して運用するための勘定(以下この条において「積立勘定」という。)を設けることができる。
Article 30-3 (1) A Mutual Company which is an Insurance Company may, for the purpose of the implementation of surplus distribution in a fair and equitable manner, set up an account so that it may manage all or the part of the properties corresponding to the amount of policy reserve pertaining to the insurance contract with an option of maturity refund paid after the expiration of the insurance period, in segregation from any other properties (hereinafter referred to as "Accumulation Account" in this Article).
2 積立勘定に属する財産は、他の積立勘定又は積立勘定以外の勘定に属する財産と経理を区分し、かつ、これを特に設けた帳簿に記載しなければならない。
(2) The accounting of the properties belonging to the Accumulation Account must be segregated from the accounting of the properties belonging to other Accumulation Accounts or from any other account than the Accumulation Accounts, and must be stated in the accounting books specifically designated.
3 保険会社である相互会社は、金融庁長官の承認又は法第四条第二項第二号に掲げる書類に記載された方法により金銭を他の勘定に振り替える場合を除き、次に掲げる行為をしてはならない。
(3) A Mutual Company which is an Insurance Company may not, unless with approval from the Commissioner of the Financial Services Agency or except for the case of transfer of money to another account by the method specified in the document under Article 4, paragraph (2), item (ii) of the Act, conduct any of the following acts:
一 積立勘定に属する財産を他の積立勘定又はその他の勘定に振り替えること。
(i) to transfer the properties belonging to the Accumulation Account to other Accumulation Accounts or any other account than the Accumulation Accounts; or
二 積立勘定に属する財産以外の財産を積立勘定に振り替えること。
(ii) to transfer the properties not belonging to the Accumulation Account to the Accumulation Account.
4 保険会社である相互会社は、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 Mutual Company which is an Insurance Company intends to obtain the approval under the preceding paragraph, it must submit to the Commissioner of the Financial Services Agency the written application for approval, with a written statement of reasons attached thereto.
(剰余金のうち一定の比率を乗じる対象となる金額)
(Amount of Surplus Subject to Multiplication by Certain Ratio)
第三十条の四 法第五十五条の二第二項に規定する内閣府令で定める金額は、当期未処分剰余金の額から次に掲げるものの合計額を控除した金額(法第五十五条第二項に規定する貸借対照表上の純資産額から同項各号に掲げる金額の合計額を控除した額を限度とする。)とする。
Article 30-4 The amount to be specified by Cabinet Office Order, as provided in Article 55-2, paragraph (2) of the Act, is the amount of the surplus not disposed for the period, less the total of the following amounts (such amount is up to the amount of net asset on the balance sheet as provided in Article 55, paragraph (2) of the Act, less the total of the amount set forth in the items of the same paragraph):
一 前期繰越剰余金の額
(i) the amount of the surplus carried over from the previous period;
二 任意積立金目的取崩額
(ii) the amount of reversal for the purpose of voluntary reserve;
三 法第五十五条第一項の基金利息の支払額
(iii) the amount paid as Interest from Fund as referred to in Article 55, paragraph (1) of the Act;
四 法第五十八条の損失てん補準備金としてその決算期に積み立てる額
(iv) the amount to be set aside in the relevant accounting settlement period, as the loss reserves as set forth in Article 58 of the Act;
五 法第五十六条の基金償却積立金としてその決算期に積み立てる額
(v) the amount to be set aside in the relevant accounting settlement period, as the reserve for redemption of funds as set forth in Article 56 of the Act;
六 基金の償却に充てることを目的としてその決算期に純資産の部に積み立てる任意積立金の額(ただし、基金の額(償却を完了する予定の日を定めない基金がある場合には当該基金の額を除く。)をその払込期日から償却を完了する予定の日までの期間に含まれる決算期の数で除して得られた額(払込期日又は償却を完了する予定の日が異なる基金がある場合には、それぞれについて計算して得られた額の合計額)を上限とする。)
(vi) the amount of voluntary reserve to be set aside in the net asset section in the relevant accounting period, in preparation of allocation to redemption of funds (provided that the amount is up to the amount of the funds (if the company has any funds regarding which the scheduled date of the full redemption thereof is not fixed, the amount of funds is excluded), divided by the number of accounting settlement periods included in the period between the payment date thereof to the scheduled date for the full redemption thereof (if the company has funds regarding which the payment dates or scheduled dates of full redemption are not the same, the total of the amount calculated for the respective types of fund));
七 第三十条第二項第三号に規定する額
(vii) the amount provided in Article 30, paragraph (2), item (iii);
八 次条第一項第一号に規定する社員配当準備金の取崩額が決算期の剰余金に含まれる場合における当該取崩額
(viii) the reversal amount, when the reversal amount of members' dividend reserve as provided in item (i), paragraph (1) of the following Article is included in the surplus for the accounting settlement period.
(剰余金の分配をするための準備金)
(Reserve for Distribution of Surplus)
第三十条の五 法第五十五条の二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 30-5 (1) The reserve to be specified by Cabinet Office Order, as provided in Article 55-2, paragraph (2) of the Act, is as follows:
一 社員配当準備金
(i) members' dividend reserve; and
二 社員配当平衡積立金
(ii) members' dividend equilibrium reserve.
2 前項第一号の社員配当準備金は、社員に対する剰余金の分配をするための準備金として貸借対照表の負債の部に計上するものとする。
(2) The members' dividend reserve as set forth in item (i) of the preceding paragraph is to be recorded in the liabilities section of the balance sheet, as the reserve in preparation of distribution of surplus to members.
3 生命保険相互会社(法第三条第四項の生命保険業免許を受けた相互会社をいう。)は、第一項第一号の社員配当準備金に、次に掲げるもの(決算期においては、剰余金の処分による次に掲げるものへの繰入額を含む。)の合計額を超えて繰り入れてはならない。
(3) A Life Insurance Mutual Company (meaning a Mutual Company which has obtained the life insurance business license under Article 3, paragraph (4) of the Act) may not transfer to the members' dividend reserve referred to in paragraph (1), item (i) the amount in excess of the total of the amount set forth in the following items (in the case of the account closing period, including the amount transferred to the following amounts, on the ground of disposition of surplus):
一 積立配当(社員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 members, which are reserved with interests);
二 未払配当(社員に分配された配当で支払われていないもののうち、前号に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 members, excluding the Reserved Dividend as provided in the preceding item) (in the case of the accounting period, including the amounts scheduled to be distributed in the subsequent period);
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 upon expiry of all insurance contracts, 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 equivalent to those set forth in the preceding three items, as calculated in accordance with the formula designated in the document set forth in Article 4, paragraph (2), item (iv) of the Act.
4 少額短期保険業者である相互会社は、第一項第一号の社員配当準備金に、次に掲げるもの(決算期においては、剰余金の処分による次に掲げるものへの繰入額を含む。)の合計額を超えて繰り入れてはならない。
(4) A Mutual Company which is a Small Amount and Short Term Insurance Company may not transfer to the members' dividend reserve as referred to in paragraph (1), item (i) the amount in excess of the total of the following amount (in the case of the account closing period, including the amount transferred to the following amount, on the ground of the disposition of surplus):
一 未払配当(社員に分配された配当で支払われていないものをいう。)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。)
(i) the amount of Unpaid Dividend (meaning the unpaid dividends distributed to members) (in the case of the account closing period, including the amounts scheduled to be distributed in the subsequent period); and
二 翌期に分配する予定の配当の額に百分の五を乗じて得た額
(ii) the amount of scheduled dividends to be distributed in the subsequent, multiplied by five-hundredth.
5 第一項第二号の社員配当平衡積立金は、社員に対する剰余金の分配の額を安定させることを目的とする任意積立金として貸借対照表の純資産の部に計上するものとする。
(5) The members' dividend equilibrium reserve as set forth in paragraph (1), item (ii) is to be recorded in the net asset section of the balance sheet, as the voluntary reserve for the purpose of stabilizing the amount of surplus to be distributed to members.
6 第一項に規定する社員配当準備金又は社員配当平衡積立金を取り崩した場合には、当該取崩額の合計額から社員に対する剰余金の分配に充てた額を控除した残額は、社員配当準備金又は社員配当平衡積立金に積み立てなければならない。ただし、当該残額を損失のてん補、基金利息の支払、損失てん補準備金の積立て又は基金償却積立金の積立てに充てた場合は、この限りでない。
(6) When the members' dividend reserve or the members' dividend equilibrium reserve as provided in paragraph (1) is reversed, the total of the reversal amount, less the amount allocated to distribution of surplus to members, must be set aside as the members' dividend reserve or the members' dividend equilibrium reserve; provided, however, that this does not apply to the cases where the remaining amount is allocated to compensation of losses, payment of the Interest from Fund, provision of loss reserve, or provision of reserve for redemption of funds.
(積立割合)
(Reserve Ratio)
第三十条の六 法第五十五条の二第三項に規定する内閣府令で定める比率は、百分の二十とする。
Article 30-6 The ratio to be specified by Cabinet Office Order, as provided in Article 55-2, paragraph (3) of the Act, is 20 percent.
(社員配当準備金等の積立ての例外に係る認可の申請等)
(Application for Authorization for Exception to Provision of Members' Dividend Reserve)
第三十条の七 相互会社は、法第五十五条の二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て金融庁長官等に提出しなければならない。
Article 30-7 (1) When a Mutual Company intends to obtain the authorization under Article 55-2, paragraph (5) of the Act, it must submit to the Commissioner of the Financial Services Agency or Other Official a written application for authorization, with the following documents attached thereto:
一 理由書
(i) a written statement of reasons;
二 社員総会又は総代会の議事録(法第四十一条第一項において読み替えて準用する会社法第三百十九条第一項(株主総会の決議の省略)の規定により社員総会の決議があったものとみなされる場合には、当該場合に該当することを証する書面。以下同じ。)
(ii) minutes of a general meeting of members or Member Representatives Meeting (in a case where, pursuant to the provisions of Article 319, paragraph (1) (Omission of Resolution of Shareholders Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act following the deemed replacement of terms, a resolution of a general meeting of members is deemed to have been made, the document certifying that the company falls under the relevant case; the same applies hereinafter); and
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 金融庁長官等は、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相互会社の業務又は財産の状況等に照らし、当該決算期において第三十条の五第一項各号に掲げる準備金として積み立てる額を当該申請に係る比率を乗じた額としなければ、当該相互会社の経営の健全性を損ない保険契約者等の保護に欠けることとなるおそれ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 or Other Official is to examine whether the soundness in management of the Mutual Company would be prejudiced and protection of Policyholders, etc. would be hindered, unless the amount to be set aside for the accounting period as the reserve set forth in the items of Article 30-5, paragraph (1) is the product after the multiplication by the ratio pertaining to the application, judging from the status of business or properties of the Mutual Company which has filed the application for authorization.
(基金利息の支払等に関して責任をとるべき取締役等)
(Directors Held Liable in Relation to Payment of Interest from Fund)
第三十条の八 法第五十五条の三第一項第一号に規定する内閣府令で定めるものは、次に掲げる者とする。
Article 30-8 (1) The officers to be specified by Cabinet Office Order, as provided in Article 55-3, paragraph (1), item (i) of the Act, are as follows:
一 基金利息の支払等(法第五十五条の三第一項に規定する基金利息の支払等をいう。以下この条において同じ。)による金銭の交付に関する職務を行った取締役及び執行役
(i) directors and executive officers who took charge of the duties related to delivery of money pertaining to Payment of Interests from Fund, etc. (meaning the Payment of Interests from Fund, etc. as provided in Article 55-3, paragraph (1) of the Act; hereinafter the same applies in this Article);
二 基金利息の支払等に関する事項の決定に係る定時社員総会(総代会を設けているときは、定時総代会。以下この条において同じ。)において基金利息の支払等に関する事項について説明をした取締役及び執行役
(ii) directors and executive officers who gave explanation on matters related to the Payment of Interests from Fund, etc., at the annual general meeting of members (or the annual Member Representatives Meeting, if a Member Representatives Meeting is organized; hereinafter the same applies in this Article) at which the matters related to Payment of Interests from Fund, etc. was resolved;
三 基金利息の支払等に関する事項の決定に係る取締役会において基金利息の支払等に賛成した取締役
(iii) directors who casted affirmative vote on Payment of Interests from Fund, etc. at the board of directors meeting at which the matters related to Payment of Interests from Fund, etc. was resolved; and
四 利息支払限度額(法第五十五条第一項に規定する利息支払限度額をいう。)又は償却等限度額(同条第二項に規定する償却等限度額をいう。)の計算に関する報告を監査役、監査等委員会、監査委員会又は会計監査人が請求したときは、当該請求に応じて報告をした取締役及び執行役
(iv) if the company auditor, audit and supervisory committee, audit committee or accounting auditor requested the report on calculation of the maximum limit of interest payment (meaning the maximum limit of interest payment as provided in Article 55, paragraph (1) of the Act) or maximum limit of redemption, etc. (meaning the maximum limit of redemption as provided in paragraph (2) of the Article), the director or executive officer who made the report in response to such request.
2 法第五十五条の三第一項第二号に規定する内閣府令で定めるものは、次に掲げる者とする。
(2) The officers to be specified by Cabinet Office Order, as provided in Article 55-3, paragraph (1), item (ii) of the Act, are as follows:
一 定時社員総会に議案を提案した取締役
(i) the director who submitted the item on the agenda for the annual general meeting of members; and
二 前号の議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会において当該提出に賛成した取締役
(ii) when the submission of the item on the agenda under the preceding item was made by the resolution of the board of directors meeting, the directors who casted affirmative votes on such submission at the board of directors meeting.
第七目 基金償却積立金及び損失てん補準備金
Division 7 Reserves for Redemption of Funds and Loss Reserves
(基金償却積立金の取崩しに係る備置書類)
(Preserved Documents Pertaining to Reversal of Reserve for Redemption of Funds)
第三十条の九 法第五十七条第四項において準用する法第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 30-9 The matters to be specified by Cabinet Office Order, as provided in Article 16, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 57, paragraph (4) of the Act, are as follows:
一 基金償却積立金の取崩しに関する議案
(i) the item on the agenda regarding the reversal of reserve for redemption of funds; and
二 貸借対照表
(ii) the balance sheet.
(計算書類に関する事項)
(Matters Related to Financial Statements)
第三十条の十 法第五十七条第四項において準用する法第十七条第二項第二号に規定する内閣府令で定めるものは、法第五十七条第四項において準用する法第十七条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 30-10 The matters to be specified by Cabinet Office Order, as provided in Article 17, paragraph (2) item (ii) of the Act as applied mutatis mutandis pursuant to Article 57, paragraph (4) 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 the public notice as set forth in Article 17, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 57, paragraph (4) 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公告対象会社(法第五十七条第四項において準用する法第十七条第二項第二号の相互会社をいう。以下この条において同じ。)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
(i) when, pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Act, a Notifying Company (meaning a Mutual Company as set forth in Article 17, paragraph (2), item (ii) of the Act, as applied mutatis mutandis pursuant to Article 57, paragraph (4) of the Act; 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) when the public notice is given by means of publication on a daily newspaper featuring news on current events, the name and date of the newspaper, and the page number on which the pu