ja-jp	五　何らの名義によってするかを問わず、法第二百二十三条の三第六項の規定により読み替えて適用する金融機関の信託業務の兼営等に関する法律第二条の二において準用する金融商品取引法第四十四条の三第二項の規定による禁止を免れること。
en-us	(v) an act of evading the prohibitions under Article 44-3, paragraph (2) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act on Engagement in Trust Business by a Financial Institution as applied by replacing certain terms pursuant to Article 223-3, paragraph (6) of the Act, irrespective of the name under which the act is to be conducted.

ja-jp	（参考人等に支給する旅費その他の費用）
en-us	(Travel Expenses and Other Expenses to Be Paid to Witnesses)

ja-jp	第二百七十四条　法第二十六条第七項（法第五十四条第一項において準用する場合を含む。）、第六十条第三項、第二百十九条第三項及び第二百二十三条第三項において準用する金融商品取引法第百九十一条の規定により、参考人又は鑑定人には、国家公務員等の旅費に関する法律（昭和二十五年法律第百十四号）の規定により一般職の職員の給与に関する法律（昭和二十五年法律第九十五号）第六条第一項第一号イに規定する行政職俸給表（一）の二級の職員に支給する旅費に相当する旅費を支給する。
en-us	Article 274 (1) Pursuant to the provisions of Article 191 of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to the provisions of Article 26, paragraph (7) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 54, paragraph (1) of the Act), and Article 60, paragraph (3), Article 219, paragraph (3), and Article 223, paragraph (3) of the Act, travel expenses equivalent to the travel expenses to be paid to officials who are at the second grade in the administrative service (I) salary schedule set forth in Article 6, paragraph (1), item (i), (a) of the Act on Remuneration of Officials in the Regular Service (Act No. 95 of 1950) pursuant to the provisions of the Act on Travel Expenses of National Public Officers (Act No. 114 of 1950) are paid to the witness or expert witness.

ja-jp	２　鑑定人には、所管金融庁長官等が必要と認める場合においては、前項の規定による旅費のほか、相当な費用を支給することができる。
en-us	(2) Beyond the travel expenses under the preceding paragraph, reasonable costs may be paid to the expert witness in cases where the Commissioner of the Financial Services Agency or other competent official finds it necessary.

ja-jp	（登録の移管）
en-us	(Transfer of Jurisdiction for Registration)

ja-jp	第二百七十五条　管轄財務局長等は、法第百九十一条第一項の規定による届出があった場合（本店の所在場所の変更であって管轄財務局長等の管轄区域外に投資法人の本店の所在場所を変更するものの届出があった場合に限る。）は、当該届出書、投資法人登録簿のうち当該投資法人に係る部分その他の書類を、当該届出に係る変更後の本店の所在地を管轄する財務局長等に送付するものとする。
en-us	Article 275 (1) If the notification under Article 191, paragraph (1) of the Act has been made (limited to cases where a notification of changes of the location of head office which is in particular the change of the location of the head office of the investment corporation outside the jurisdictional district of the Competent Director-General of the Local Finance Bureau, etc.), the Competent Director-General of a Local Finance Bureau, etc. is to send part of the relevant notification or investment corporation register related to the relevant investment corporation and other documents related thereto to the Director-General of the Local Finance Bureau, etc. who has jurisdiction over the location of the head office after the changes in relation to the notification.

ja-jp	２　前項の規定による送付を受けた財務局長等は、当該届出に係る事項を投資法人登録簿に登録するものとする。
en-us	(2) The Director General of the Local Finance Bureau, etc. who has received part of the notification or investment corporation register related to the relevant investment corporation and other documents related thereto which have been sent under the preceding paragraph, is to register the information related to the notification in the investment corporation register.

ja-jp	第二百七十六条　申請書その他法、令及びこの府令に規定する書類（以下この条において「申請書等」という。）を財務局長等に提出しようとする者は、当該者の本店の所在地又は本店が置かれることとなる所在地を管轄する財務事務所又は小樽出張所若しくは北見出張所があるときは、当該申請書等を当該財務事務所長又は出張所長を経由してこれを提出しなければならない。
en-us	Article 276 A person who intends to submit a written application or other documents provided in the Act, the Order, or this Order of the Prime Minister's Office (hereinafter collectively referred to as the "written application, etc." in this Article) must, when there is a local finance office that has jurisdiction over the location of the head office of the person or the location at which the head office thereof is to be placed, or an Otaru Sub-Office or Kitami Sub-Office, submit the relevant written application, etc. via the head of the local finance office or the head of the Otaru Sub-Office, or the head of the Kitami Sub-Office.

ja-jp	（標準処理期間）
en-us	(Standard Processing Period)

ja-jp	第二百七十七条　金融庁長官等は、次の各号に掲げる承認、確認、許可又は登録に関する申請があった場合は、その申請が事務所に到達した日から当該各号に定める期間内に、当該申請に対する処分をするよう努めるものとする。
en-us	Article 277 (1) If an application for the approval, confirmation, permission, or registration set forth in the following items has been filed, the Commissioner of the Financial Services Agency, etc. is to endeavor to render a disposition for the application within the period specified in the respective items, counting from the day on which the application arrived at the relevant office:

ja-jp	一　法第二十三条第四項及び法第百九十七条において準用する金融商品取引法第四十四条の三第一項ただし書の承認、法第百十五条第一項及び法第百五十四条の三第二項において準用する会社法第三百七十一条第二項及び第四項並びに法第二百五条第二項の許可、法第百八十七条の登録並びに法第百九十七条において準用する金融商品取引法第三十九条第三項ただし書の確認　一月
en-us	(i) the approval under Article 23, paragraph (4) of the Act, and the proviso to Article 44-3, paragraph (1) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 197 of the Act, the permission under the provisions of Article 371, paragraphs (2) and (4) of the Companies Act as applied mutatis mutandis pursuant to the provisions of Article 115, paragraph (1) and Article 154-3, paragraph (2) of the Act, and the provisions of Article 205, paragraph (2) of the Act, the registration under Article 187 of the Act, and the confirmation under the proviso to Article 39, paragraph (3) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 197 of the Act: one month;

ja-jp	二　法第二百二十三条の三第一項の規定により適用する金融商品取引法第三十五条第四項の承認（法第二百二十三条の三第一項の規定により適用する金融商品取引法第二十九条の二第二項第二号に規定する特定投資運用行為（以下この号において「特定投資運用行為」という。）を行う業務に係るものに限る。）及び法第二百二十三条の三第一項の規定により適用する金融商品取引法第二十九条の登録（特定投資運用行為を行う業務に係るものに限る。）　二月
en-us	(ii) the approval under Article 35, paragraph (4) of the Financial Instruments and Exchange Act as applied pursuant to Article 223-3, paragraph (1) of the Act (limited to those for the business of specified investment management activities as prescribed in Article 29-2, paragraph (2), item (ii) of the Financial Instruments and Exchange Act as applied pursuant to Article 223-3, paragraph (1) of the Act (hereinafter referred to as the "specified investment management activities" in this item)), and the registration under Article 29 of the Financial Instruments and Exchange Act as applied pursuant to Article 223-3, paragraph (1) of the Act (limited to those for the business of specified investment management activities): two months.

ja-jp	２　前項の期間には、次に掲げる期間を含まないものとする。
en-us	(2) The following period is not to be included in the period under the preceding paragraph:

ja-jp	一　当該申請を補正するために要する期間
en-us	(i) the period necessary for the correction to the relevant application;

ja-jp	二　当該申請をした者が当該申請の内容を変更するために要する期間
en-us	(ii) the period necessary for the person who has filed the relevant application to change the contents of the relevant application; and

ja-jp	三　当該申請をした者が当該申請に係る審査に必要と認められる資料を追加するために要する期間
en-us	(iii) the period necessary for the person who has filed the relevant application to add materials that are found necessary for the examination of the relevant application.

ja-jp	別表第一（第二十六条第二項関係）
en-us	Appended Table No. 1 (In relation to Article 26, paragraph (2))

ja-jp	別表第二（第二百五十四条第二項関係）
en-us	Appended Table No. 2 (In relation to Article 254, paragraph (2))

ja-jp	別表第三（第二百五十五条第二項関係）
en-us	Appended Table No. 3 (In relation to Article 255, paragraph (2))

ja-jp	第三号
en-us	item (iii)

ja-jp	銘柄
en-us	the issues

ja-jp	銘柄（取引の対象が不動産等（不動産、不動産の賃借権又は地上権をいう。以下この項において同じ。）である場合にあっては所在、地番その他の当該不動産等を特定するために必要な事項、取引の対象が海外不動産保有法人（投資信託及び投資法人に関する法律施行規則第百五条第一号ヘに規定する海外不動産保有法人をいう。以下この号において同じ。）の発行済株式又は出資（当該発行済株式又は出資（当該海外不動産保有法人が有する自己の株式又は出資を除く。）の総数又は総額に同令第二百二十一条に規定する率を乗じて得た数又は額を超えて有する当該発行済株式又は出資に限る。）である場合にあっては銘柄、当該海外不動産保有法人の有する不動産の所在、地番その他の当該不動産を特定するために必要な事項、取引の対象が再生可能エネルギー発電設備（投資信託及び投資法人に関する法律施行令（平成十二年政令第四百八十号。以下この号において「投信法施行令」という。）第三条第十一号に規定する再生可能エネルギー発電設備をいう。以下この号において同じ。）である場合にあっては当該再生可能エネルギー発電設備の用に供する土地の所在及び地番、設備の区分等（電気事業者による再生可能エネルギー電気の調達利用の促進に関する特別措置法施行規則（平成二十四年経済産業省令第四十六号）第二条に規定する設備の区分等をいう。）その他当該再生可能エネルギー発電設備を特定するために必要な事項、取引の対象が公共施設等運営権（投信法施行令第三条第十二号に規定する公共施設等運営権をいう。以下この号において同じ。）である場合にあっては当該公共施設等運営権に係る公共施設等（民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第二条第一項に規定する公共施設等をいう。以下この号において同じ。）の所在、地番、運営等（運営及び維持管理並びにこれらに関する企画をいい、国民に対するサービスの提供を含む。）の内容、公共施設等の管理者等（同条第三項に規定する公共施設等の管理者等をいう。）その他当該公共施設等運営権を特定するために必要な事項、取引の対象が有価証券、デリバティブ取引に係る権利、不動産等、商品投資等取引（投信法施行令第三条第十号に規定する商品投資等取引をいう。）に係る権利、再生可能エネルギー発電設備又は公共施設等運営権以外の資産である場合にあっては当該資産の種類及び内容）
en-us	the issues (in cases where the subject of the transaction is a real property, etc. (meaning the real property, right of lease of real property, or superficies rights; hereinafter the same applies in this paragraph), the location and parcel number of the relevant real property, as well as the information necessary for specifying the real property; in cases where the subject of the transaction is issued shares or equity in a foreign real property holding corporation (meaning the foreign real property holding corporation prescribed in Article 105, item (i),(f) of the Regulation for Enforcement of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this item) (limited to cases where the number or the amount of the issued shares or equity the foreign real property holding corporation held exceeds the number or the amount obtained by multiplying the total number or the total amount of the issued shares or equity (excluding shares or equity in the foreign real property holding corporation owned by that foreign real property holding corporation itself) by the rate specified in Article 221), the issues, the location and parcel number of the real property held by the foreign real property holding corporation and any other information necessary to specify the real property; in cases where the subject of the transaction is a renewable energy power generation facility (meaning the renewable energy power generation facility as prescribed in Article 3, item (xi) of the Order for Enforcement of the Act on Investment Trusts and Investment Corporations (Cabinet Order No. 480 of 2000; hereinafter referred to as the "Order for Enforcement of the Investment Trusts Act"); hereinafter the same applies in this item), the location and parcel number of the land used for the renewable energy power generation facility, the classification, etc. of facility (meaning the classification, etc. of facility as prescribed in Article 2 of the Regulation for Enforcement of the Act on Special Measures Concerning Promotion of UseProcurement of Electricity from Renewable Energy Sources by Electricity Utilities (Order of the Ministry of Economy, Trade and Industry No. 46 of 2012), and other details necessary for specifying the renewable energy power generation facility; in cases where the subject of the transaction is a right to operate public facility, etc. (meaning the right to operate public facility, etc. as prescribed in Article 3, item (xii) of the Order for Enforcement of the Investment Trusts Act; hereinafter the same applies in this item), the location, parcel number, and details of the operation, etc. (meaning operation and maintenance as well as planning therefor, and including the provision of services to citizens) of the public facility, etc. (meaning the public facility, etc. as prescribed in Article 2, paragraph (1) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999); hereinafter the same applies in this item) covered by the right to operate public facility, etc., the name of the administrator, etc. or public facility etc. (meaning the administrator, etc. of public facility etc. as prescribed in paragraph (3) of that Article), and other details necessary for specifying the right to operate public facility, etc.; and in cases where the subject of the transaction is assets other than securities, rights pertaining to derivatives transactions, real property, etc., or rights pertaining to transactions related to commodities investment, etc. (meaning the transactions related to commodities investment, etc. as prescribed in Article 3, item (x) of the Order for Enforcement of the Investment Trusts Act), renewable energy power generation facility or right to operate public facility, etc.), the type and contents of the relevant assets)

ja-jp	第四号
en-us	item (iv)

ja-jp	イからニまで
en-us	(a) through (d)

ja-jp	イからトまで
en-us	(a) through (g)

ja-jp	ニ　法第二条第二十一項第五号に掲げる取引（これに類似する外国市場デリバティブ取引を含む。）及び同条第二十二項第六号に掲げる取引　当事者があらかじめ定めた事由（同条第二十一項第五号及び第二十二項第六号に掲げるいずれかの事由をいう。）が発生した場合に金銭を支払う立場の当事者となるもの又は金銭を受領する立場の当事者となるもの
en-us	(d) a transaction specified in Article 2, paragraph (21), item (v) of the Act (including foreign market derivatives transactions similar thereto), and a transaction specified in Article 2, paragraph (22), item (vi) of the Act: whether it is a transaction wherein, when any event agreed by the parties in advance (meaning any of the events specified in Article 2, paragraph (21), item (v) and Article 2, paragraph (22), item (vi) of the Act) occurs, the party becomes a party paying money, or a party receiving money.

ja-jp	ホ　当事者が商品（商品先物取引法第二条第一項に規定する商品をいう。以下この号において同じ。）又は商品指数（同条第二項に規定する商品指数をいう。以下この号において同じ。）についてあらかじめ約定する価格又は数値と将来の一定の時期における現実の当該商品の価格又は当該商品指数の数値の差に基づいて算出される金銭の授受を約する取引又はこれに類似する取引　現実の商品の価格又は商品指数の数値が、約定価格（同条第三項第二号に規定する約定価格をいう。）又は約定数値（同項第三号に規定する約定数値をいう。）を上回った場合に金銭を支払う立場の当事者となるもの又は金銭を受領する立場の当事者となるもの
en-us	(e) a transaction in which the parties promise to pay or receive money calculated based on the difference between the price or figure agreed in advance with regard to a commodity (meaning the commodity as defined in Article 2, paragraph (1) of the Commodity Futures Trading Act; hereinafter the same applies in this item) or commodity Index (meaning the commodity Index as defined in paragraph (2) of that Article; hereinafter the same applies in this item) and the actual price of the commodity or actual figure of the commodity Index at a fixed time in the future, or transactions similar thereto: whether it is a transaction wherein the party is the part to pay money or the party to receive money in cases where the actual price of the commodity or actual figure of the commodity index exceeds the contract price (meaning the contract price defined in paragraph (3), item (ii) of that Article) or agreed figure (meaning the agreed figure defined in item (iii) of that paragraph);

ja-jp	ヘ　投資信託及び投資法人に関する法律施行令第三条第十号イからハまでに掲げる取引（イ及びロに掲げる取引については、商品先物取引法第二条第三項第四号から第六号まで及び同条第十四項第六号に掲げる取引に該当するものに限る。）　相手方と取り決めた商品の価格、商品指数又は金融指標が約定した期間に上昇した場合に金銭を支払う立場の当事者となるもの又は金銭を受領する立場の当事者となるもの
en-us	(f) the transaction set forth in Article 3, item (x), (a) through (c)of the Order for Enforcement of the Act on Investment Trusts and Investment Corporations (transactions listed in (a) and (c) are limited to transactions that fall under Article 2, paragraph (3), items (iv) through (vi) of the Commodity Futures Trading Act and paragraph (14), item (vi) of that Article): a transaction wherein the party is the party to pay money or the party to receive money in cases where the price of a commodity, commodity index or financial indicator agreed with the other party goes up during the agreed period;

ja-jp	ト　当事者の一方の意思表示により当事者間において商品の売買取引又はホ若しくはヘに掲げる取引を成立させることができる権利（以下このトにおいて「商品関連オプション」という。）を相手方が当事者の一方に付与し、当事者の一方がこれに対して対価を支払うことを約する取引又はこれに類似する取引　商品関連オプションを付与する立場の当事者となるもの又は商品関連オプションを取得する立場の当事者となるもの
en-us	(g) a transaction wherein the parties thereto promise that one of the parties grants the other party the right to effect a sale and purchase transaction or the transactions listed in (e) or (f) (hereinafter referred to as the "commodity-related option" in this (g)) between the parties only by unilateral manifestation of the other party's intention, and the other party pays consideration to such option, or transactions similar thereto: a transaction wherein the party is the party to grant the commodity-related option or the party to obtain the commodity-related option.

ja-jp	第五号
en-us	item (v)

ja-jp	、件数又は数量に準ずるもの
en-us	the number of transactions or any other information equivalent to volume

ja-jp	件数又は数量に準ずるもの、取引の対象が不動産等である場合にあっては数量及び面積
en-us	the number of transactions or any other information equivalent to volume, and in cases where the subject of the transaction is a real property, etc., the volume and area

ja-jp	帳簿書類の種類
en-us	Types of books and documents

ja-jp	記載事項
en-us	Information required to be included

ja-jp	記載要領等
en-us	Statement method, etc.

ja-jp	備考
en-us	Notes

ja-jp	信託勘定元帳、分配収益明細簿
en-us	trust account ledger, book on the description of distributed profits

ja-jp	投資信託財産に係る投資信託の名称、計上年月日、勘定科目、借方、貸方、残高
en-us	The name of the investment trust pertaining to the investment trust property, date of record, account titles, the amounts of the debit, credit and outstanding balance

ja-jp	借方欄、貸方欄には、勘定科目ごとの変動状況を記載すること。
en-us	Include the status of changes for each account title in the debit column and credit column.

ja-jp	信託勘定元帳及び分配収益明細簿の科目について日々の変動及び残高を記載した日計表を作成する場合は、当該日計表のつづりをもって信託勘定元帳及び分配収益明細簿とすることができる。
en-us	In cases where preparing a daily accounts sheet including the daily changes and outstanding balance of the items on the trust account ledger and book on the description of distributed profits, the relevant daily accounts sheet may be treated as the trust account ledger and book on the description of distributed profits.

ja-jp	投資信託財産明細簿
en-us	book on the description of investment trust property

ja-jp	投資信託財産に係る投資信託の名称、計上年月日、勘定科目、借方、貸方、残高、単価、数量
en-us	The name of the investment trust pertaining to the investment trust property, date of record, account titles, the amounts of the debit, credit and outstanding balance

ja-jp	信託勘定元帳に計上された有価証券、不動産その他の資産及び未収入金、未収配当金等の主要な勘定科目については、明細を記載すること。
en-us	Describe securities, real property and main account items such as other assets, expected revenue and expected dividend, etc.

ja-jp	明細簿は、複数の帳簿を設けて記載事項をそれぞれ分別して記載することができる。
en-us	Information may be given on several books separately.

ja-jp	不動産の収益状況明細表
en-us	description of profit from real property

ja-jp	賃貸事業収入、賃貸事業費用（公租公課、諸経費、減価償却費）、不動産賃貸事業損益、稼働率、賃貸先数、所有割合、所有形態
en-us	Lease business revenue, lease business cost (tax or levy, miscellaneous expenses and depreciation expenses), loss and profit from lease business of real property, working rate, number of tenants, portion and state of holding

ja-jp	賃貸用不動産の物件ごとに過去五期分について作成すること。
en-us	Make a description on each object to be leased for the last five periods.

ja-jp	土地と建物を一体として管理している場合、当該物件を一の物件として作成すること。
en-us	Treat estate and buildings as a property, in cases where they are managed as a whole.

ja-jp	公租公課には、固定資産税、地価税等を記載すること。
en-us	Include tax on real estate and landholding tax as 'tax and levy'.

ja-jp	諸経費には、水道光熱費、外注管理費、修繕費、借地借家料等を記載すること。
en-us	Include expenses for lighting and fuel, water charges, as miscellaneous expenses.

ja-jp	減価償却費には、建物のほか当該物件に係る構築物、機械・装置、器具・備品等についても記載すること。
en-us	Include depreciation of accompanying equipment, machines and instruments, etc. besides buildings with regard to depreciation expenses.

ja-jp	稼働率欄には、賃貸面積を賃貸可能面積で除し、百を乗じた値を記載すること。
en-us	Include ratio of area leased in fact to area which can be leased.

ja-jp	所有形態については、所有割合が百パーセント未満の場合には区分所有又は共有の別を記載すること。
en-us	Include partial or joint possession, in cases where the portion is less than 100%.

ja-jp	賃貸料の八十パーセント以上が一賃貸先による収入である場合又は所有形態が共有の場合であって、賃貸料等につきやむを得ない事情により開示できないときは、その旨を欄外に注記すること。
en-us	State in footnotes, that lease revenue cannot be disclosed, in cases where more than 80 % of lease revenue is generated by one tenant or the property is owned jointly and the revenue cannot be disclosed because of special circumstances.

ja-jp	再生可能エネルギー発電設備の収益状況明細表
en-us	description on profit from a renewable energy power generation facility

ja-jp	賃貸事業収入、賃貸事業費用（公租公課、諸経費、減価償却費）、賃貸事業損益
en-us	Lease business revenue, lease business cost (tax or levy, miscellaneous expenses and depreciation expenses), loss and profit from lease business

ja-jp	再生可能エネルギー発電設備ごとに過去五期分について作成すること。
en-us	Make a description on each renewable energy power generation facility for the last five periods.

ja-jp	公租公課には、固定資産税等を記載すること。
en-us	Include tax on real estate and landholding tax as 'tax and levy'.

ja-jp	諸経費には、水道光熱費、外注管理費、修繕費等を記載すること。
en-us	Include expenses for lighting and fuel, water charges, as miscellaneous expenses.

ja-jp	公共施設等運営権の収益状況明細表
en-us	description on profit from a right to operate public facility, etc.

ja-jp	公共施設等の運営事業収入、運営事業費用（公租公課、業務委託費、諸経費、減価償却費）、運営事業損益
en-us	Facility business revenue, facility business costs (tax or levy, service fee, miscellaneous expenses and depreciation expenses), loss and profit from facility business with regard to the public facility, etc.

ja-jp	公共施設等運営権ごとに過去五期分について作成すること。
en-us	Make a description on each right to operate public facility, etc. for the last five periods.

ja-jp	公共施設等の運営事業収入には利用料収入等を記載すること。
en-us	Include use fee income, etc. as facility business revenue with regard to the public facility, etc.

ja-jp	運営事業費用に、民間資金等の活用による公共施設等の整備等の促進に関する法律第二十条に規定する費用が含まれる場合には、金額及びその内訳を欄外に記載すること。
en-us	Include in footnotes, the amount of the expenses as prescribed in Article 20 of the Act on Promotion of Private Finance Initiative, and the breakdown thereof, if any such amount is included in facility business expenses.

ja-jp	繰延資産の償却の状況表
en-us	table of the status of amortization of deferred assets

ja-jp	繰延資産の種類、期首残高、期中償却額、期末残高
en-us	Type of the deferred assets, beginning outstanding balance, interim amortization, ending outstanding balance

ja-jp	受益権原簿
en-us	beneficial interest holders register

ja-jp	法第六条第七項において準用する信託法第百八十六条各号に掲げる事項
en-us	The information set forth in the items of Article 186 of the Trust Act as applied mutatis mutandis pursuant to Article 6, paragraph (7) of the Act

ja-jp	法第六条第七項において準用する信託法第百九十七条第一項に規定する場合に該当する場合は、第十六条に定めるところにより受益権原簿を作成しなければならない。
en-us	In cases which fall under those prescribed in Article 197, paragraph (1) of the Trust Act as applied mutatis mutandis pursuant to Article 6, paragraph (7) of the Act, the beneficial interest holder register must be prepared pursuant to the provisions of Article 16.

ja-jp	投資信託委託会社が、各受益権に係る法第四条第一項に規定する投資信託約款を金融商品取引業等に関する内閣府令第百五十七条第一項第十七号イに掲げる帳簿書類として保存している場合にあっては、第十四条第一項に規定する事項及び同条第二項第五号に掲げる事項は受益権原簿に記載されているものとみなす。
en-us	In cases where the settlor company of an investment trust preserves the basic terms and conditions of the investment trust as prescribed in Article 4, paragraph (1) of the Act related to each beneficial interest as the books and documents set forth in Article 157, paragraph (1), item (xvii), (a) of the Cabinet Office Order on Financial Instruments Business, etc., the information set forth in Article 14, paragraph (1) of the Act as well as the information set forth in paragraph (2), item (v) of that Article is deemed to have been included in the beneficial interest holder register.

ja-jp	受益証券基準価額帳
en-us	book of the constant value of beneficiary certificates

ja-jp	投資信託財産に係る投資信託の名称、基準価額計算日、貸借対照表純資産総額、有価証券評価損益、先物取引等評価損益、不動産評価損益、その他資産評価損益、外国投資勘定評価損益、為替評価損益、投資信託財産純資産総額、残存受益権口数、受益証券基準価額、解約価額、買取価格
en-us	The name of the investment trust related to the investment trust property, the calculation day of the constant value, the total amount of net assets on the balance sheet, losses or gains on the valuation of marketable securities, losses or gains on the valuation of futures transactions, losses or gains on the valuation of real property, losses or gains on the valuation of other assets, losses or gains on the valuation of foreign investment accounts, losses or gains on the valuation of foreign exchange, the total amount of net assets in the investment trust property, the number of units of remaining beneficial interest, the constant value of beneficiary certificates, the cancellation value, and the purchase price

ja-jp	受益証券の基準価額は、計算日現在における当該信託勘定元帳の資産総額から負債総額を控除した額に、次の評価損益を加減した金額を同日の残存受益権口数をもって除して得た金額とする。
en-us	The constant value of a beneficiary certificate is the amount obtained by dividing the amount obtained by deducting the total amount of liabilities from the total amount of assets recorded in the relevant trust account ledger as of the calculation day, and then adding or deducting the following loss or gain on valuation, by the number of units of remaining beneficial interest as of that day.

ja-jp	上記記載事項が日計表に併記されている場合は、当該日計表のつづりをもって受益証券基準価額帳に代えることができる。
en-us	In cases where the information required to be included in the left column are included in the daily accounts sheet as well, such daily accounts sheet may be treated as the books on the constant value of beneficiary certificates.

ja-jp	（１）　国内有価証券評価損益及び国内先物取引等評価損益
en-us	1. losses or gains on valuation of domestic securities and losses or gains on the valuation of domestic futures transactions

ja-jp	（２）　国内不動産評価損益
en-us	2. losses or gains on the valuation of domestic real property

ja-jp	（３）　その他資産評価損益
en-us	3. losses or gains on the valuation of other assets

ja-jp	（４）　外国投資勘定評価損益及び為替評価損益
en-us	4. losses or gains on the valuation of foreign investment accounts and losses or gains on the valuation of foreign exchange

ja-jp	投資信託財産運用指図書
en-us	written instructions for investment in investment trust property

ja-jp	投資信託財産に係る投資信託の名称、指図年月日、指図（指図に係る権限の全部又は一部の委託を受けた者の指図を含む。）の内容、受託者及び委託者の名称
en-us	The name of the investment trust related to the investment trust property, the year and date on which the instructions were given, the details of the instructions (including instructions given by a person entrusted with the authority to give instructions in whole or in part), and the names of the trustee and settlor.

ja-jp	指図の内容には、次に掲げる資産ごとにそれぞれ次に定める事項を記載すること。
en-us	Include the following information for each of the following assets, as the details of the instructions.

ja-jp	投資信託財産の運用指図のほか、法第十条に規定する株主権行使の指図及び新株予約権の行使の指図についても必要事項を記載した指図書を作成すること（これらの指図書については、受託者ごとに別紙とする方法に代えて、銘柄ごとに別紙とする方法によることができる。）。
en-us	Beyond the instructions on investment in investment trust property, prepare written instructions including the necessary information for instructions on the exercise of shareholders' rights as referred to in Article 10 of the Act and on the exercise of share options (with regard to these written instructions, they may be prepared in different papers for each issue, in lieu of preparing them for each trustee).

ja-jp	（１）　指定資産　売買の別等（第二百四十六条第一項第一号に掲げる事項をいう。）、銘柄（取引の対象となる金融商品、金融指標その他これらに相当するものを含む。）、数量（数量がない場合にあっては、件数又は数量に準ずるもの。）、約定価格（金融商品取引業等に関する内閣府令第百五十八条第一項第十一号に掲げる事項をいう。）、取引の種類、発注先金融商品取引業者名等
en-us	1. designated assets: information as to whether it is a sale or purchase (meaning the particulars set forth in Article 246, paragraph (1), item (i)), issue (including financial instruments, financial indicators and any of those equivalent thereto, which are to be the subject of the transaction), the volume (in cases where there is no volume, the number of transactions and any other information equivalent to volume), the contract price (meaning the particulars set forth in Article 158, paragraph (1), item (xi) of the Cabinet Office Order on Financial Instruments Business), the type of transaction, and the name of the financial instruments business operator with which the orders are placed

ja-jp	（２）　不動産、不動産の賃借権及び地上権　売買の別、当該不動産の所在、地番その他当該不動産を特定するために必要な事項、数量・面積、売買価格、取引の相手方
en-us	2. real property, rights of lease of real property, and superficies rights: information as to whether it is a sale or purchase, the location and parcel number of the relevant real property, and any other particulars necessary for specifying the real property, volume, area, sale and purchase price, and the counterparty to the transaction

ja-jp	（３）　（１）及び（２）以外の特定資産及び特定資産以外の資産　売買の別、当該資産の種類及び内容、数量、売買価格、取引の相手方
en-us	3. specified assets other than those set forth in 1. and 2. and assets other than specified assets: information as to whether it is a sale or purchase, the type and contents of the relevant assets, the volume, the sale and purchase price, and the counterparty to the transaction.

ja-jp	指図書は受託者ごとに別紙とすること。なお、指図書の控えを保存すること。
en-us	Prepare the written instructions in different papers for each trustee, and preserve copies of the written instructions.

ja-jp	一部解約価額帳（投資信託約款において、基準価額以外の価額をもって一部解約に応じることとしている投資信託の場合に限る。）
en-us	book of value for partial cancellation (limited to investment trusts for which it is provided in the basic terms and conditions of the investment trust that partial cancellation is to be made at a value other than the constant value)

ja-jp	一部解約価額計算日、貸借対照表純資産額、残存受益権口数、一部解約価額計算式、一部解約価額
en-us	The calculation day for the partial cancellation value, the amount of net assets on the balance sheet, the number of units of remaining beneficial interest, the formula for the partial cancellation value, and the partial cancellation value

ja-jp	一部解約価額は、投資信託財産の保有する資産の内容に照らし公正な価額とする。
en-us	The partial cancellation value is a value that is fair in light of the contents of the assets held under the investment trust property.

ja-jp	一部解約価額の確定に関する書類を保存すること。
en-us	Preserve documents related to the determination of the partial cancellation value.

ja-jp	特定資産の価格等の調査結果等に関する書類
en-us	documents concerning the results of the investigation, etc. of the value, etc. of the specified assets

ja-jp	特定資産の種類及び内容、特定資産の取得、譲渡又は貸付の別及び当該取引年月日、法第十一条第一項の鑑定評価又は同条第二項の調査の委託先、委託契約年月日、鑑定評価又は調査の年月日又は期間、鑑定評価又は調査の結果の報告年月日及び概要
en-us	The type and contents of the specified asset, information as to whether the specified asset is acquired, transferred, or loaned, the date of the relevant transaction, the party to whom the appraisal under Article 11, paragraph (1) or the investigation under paragraph (2) of that Article is entrusted, the date of the entrustment contract, the date (and period) of the appraisal or investigation, the date of report of the results of the appraisal or investigation and a summary thereof.

ja-jp	調査の委託先について、令第十八条各号に掲げる区分を記載すること。調査の結果の概要には、当該特定資産の調査価格のほか、第二十二条第三項各号に掲げる特定資産の区分ごとに同項各号に定める事項について記載すること。
en-us	With regard to the party to whom the investigation is entrusted, include the category of person as set forth in the items of Article 18 of the Order. In the summary of the results of the investigation, in addition to the investigated price of the specified asset, include the matters specified in the items of Article 22, paragraph (3) according to the category of specified assets set forth in the respective items.

ja-jp	鑑定評価書又は調査の結果の報告書を保存すること
en-us	Preserve the written appraisal or the written report on the results of the investigation.

ja-jp	投資証券台帳
en-us	investment securities ledger

ja-jp	投資証券の発行及び消却又は無効年月日、券種、記番号、投資主の氏名又は名称、発行、消却又は無効及び残存枚数並びにその口数
en-us	The year and date of issuance, cancellation, or invalidation of the investment security, the kind, serial number, name of the investor, number of remaining investment securities, and the number of units thereof

ja-jp	投資証券発行帳、投資証券記番号帳に分別して記載することができる。
en-us	Information may be given separately in the investment securities issuance book and investment securities serial number book.

ja-jp	新投資口予約権証券台帳
en-us	certificates of the investment equity subscription rights ledger

ja-jp	新投資口予約権証券の発行及び消却、無効又は消滅年月日、券種、記番号、新投資口予約権者の氏名又は名称、発行、消却、無効又は消滅及び残存枚数並びにその数
en-us	The year and date of issuance, cancellation, invalidation, extinction of the certificates of the investment equity Subscription Rights, the kind, serial number, name of the holder of investment equity options, number of issued, cancelled, invalidated, or extinguished and remaining certificates of the investment equity Subscription Rights, and the number of units thereof

ja-jp	新投資口予約権証券発行帳、新投資口予約権証券記番号帳に分別して記載することができる。
en-us	Information may be given separately in certificates of the investment equity Subscription Rights issuance book and certificates of the investment equity Subscription Rights serial number book.

ja-jp	投資証券不発行管理簿
en-us	investment securities non-issuance management book

ja-jp	不発行投資口数、投資証券返還年月日、返還口数、発行請求年月日、発行年月日、発行口数、投資主の氏名又は名称、不発行残存投資口数
en-us	The number of units of unissued investment equity, the year and date of return of the investment securities, the number of units of returned investment securities, the year and date on which the issuance was requested, the year and date of issuance, the name of the investors, and the number of units of remaining unissued investment equity

ja-jp	投資証券が返還された旨又は発行した旨を投資主名簿に記載すること。
en-us	Include in the investor register that the investment securities have been returned or have been issued.

ja-jp	投資証券発行金額帳
en-us	investment securities issuance amount ledger

ja-jp	発行金額計算日、貸借対照表純資産額、残存投資口数、発行金額
en-us	The calculation day of the issuance amount, the amount of net assets on the balance sheet, the number of units of remaining investment equity, and the issuance amount

ja-jp	投資証券の発行金額は、投資法人の保有する資産の内容に照らし公正な金額とする（新投資口予約権の行使により投資証券が発行される場合を除く。）。
en-us	The issuance amount of investment securities is an amount that is fair in light of the contents of the assets held by the investment corporation(excluding cases where investment securities are issued by the exercise of investment equity Subscription Rights).

ja-jp	発行金額の確定に関する書類を保存すること。
en-us	Preserve documents related to the determination of the issuance amount.

ja-jp	投資証券払戻金額帳
en-us	investment securities refund amount ledger

ja-jp	払戻金額計算日、貸借対照表純資産額、残存投資口数、払戻金額
en-us	The calculation day of the refund amount, the amount of net assets on the balance sheet, the number of units of remaining investment equity, and the refund amount

ja-jp	投資証券の払戻金額は、投資法人の保有する資産の内容に照らし公正な金額とする。
en-us	The refund amount of investment securities is an amount that is fair in light of the contents of the assets held by the investment corporation.

ja-jp	払戻金額の確定に関する書類を保存すること。
en-us	Preserve documents related to the determination of the refund amount.

ja-jp	自己投資口取得等金額帳
en-us	own investment equity acquisition amount ledger

ja-jp	取得若しくは処分金額又は消却金額相当額計算日、貸借対照表純資産額、残存投資口数、取得若しくは処分金額又は消却金額相当額
en-us	The calculation day of the amount of acquisition or disposition or the amount equivalent to the amount of cancellation, the amount of net assets on the balance sheet, the number of remaining units of investment equity, and the amount of acquisition or disposition or the amount equivalent to the amount of cancellation

ja-jp	取得若しくは処分金額又は消却金額相当額の確定に関する帳簿書類を保存すること。
en-us	Preserve books and documents related to the determination of the amount of acquisition or disposition or the amount equivalent to the amount of cancellation

ja-jp	投資法人債券台帳
en-us	investment corporate bond certificates ledger

ja-jp	投資法人債券の発行日、償還日若しくは消却日又は無効年月日、券種、記番号、投資法人債権者の氏名又は名称、償還若しくは消却又は無効及び残存枚数並びにその金額
en-us	The issuance date of the investment corporation bond certificates, the redemption date, cancellation date, or invalidation date, the kind, the serial number, the names of the investment corporation's bondholders, the number of Investment corporation bond certificates redeemed, cancelled or invalidated, and remaining as well as the amount thereof

ja-jp	特定資産の種類及び内容、特定資産の取得、譲渡又は貸付の別及び当該取引年月日、法第二百一条第一項の鑑定評価又は同条第二項の調査の委託先、委託契約年月日、鑑定評価又は調査の年月日又は期間、鑑定評価又は調査の結果の報告年月日及び概要
en-us	The type and contents of the specified asset, information as to whether the specified asset is acquired, transferred, or loaned, the date of the relevant transaction, the party to whom the appraisal under Article 201, paragraph (1) or the investigation under paragraph (2) of that Article is entrusted, the date of the entrustment contract, the date (and period) of the appraisal or investigation, the date of report of the results of the appraisal or investigation and a summary thereof.

ja-jp	調査の委託先について、令第百二十四条各号に掲げる区分を記載すること。
en-us	With regard to the party to whom the investigation is entrusted, include the category of person as set forth in the items of Article 18 of the Order.

ja-jp	第二百四十五条第三項の規定により資産運用会社から通知を受けた鑑定評価書の写し又は調査の結果の報告書の写しを保存すること。
en-us	Preserve a copy of the written appraisal or the written report on the results of the investigation of which notification was made by the asset management company pursuant to the provisions of Article 245, paragraph (3).

ja-jp	有価証券保管明細簿
en-us	book on description of custody of securities

ja-jp	受入年月日、受入元、受入原因、出庫年月日、出庫先、出庫原因、有価証券の種類、銘柄、数量又は金額、残高
en-us	The year and date of acceptance, the party from whom the asset custody company has accepted the securities, the reason for acceptance, the date of transfer, the party to whom the relevant securities are transferred, the reason for the transfer, the class, issues, volume or amount, and outstanding balance of the relevant securities

ja-jp	受入元及び出庫先は、取引の相手方（金融商品取引所その他の取引所を通じて行われている場合は、当該取引所の名称又は商号）を記載すること。
en-us	For the party from whom the asset custody company has accepted the securities and the party to whom the securities are to be transferred, include the counterparty to the transaction (in cases where such transaction is made through a financial instruments exchange or other exchanges, the name or trade name of the relevant exchange).

ja-jp	複数の投資法人の資産保管会社となっている場合には、投資法人ごとに作成すること。
en-us	In cases where the relevant asset custody company serves as the asset custody company of two or more investment corporations, prepare books on description of custody of securities for each investment corporation.

ja-jp	受入原因及び出庫原因は、売買等当該取引の発生原因を記載すること
en-us	For the reason for acceptance or transfer, include the cause of occurrence of the relevant transaction such as sale or purchase.

ja-jp	不動産保管明細簿
en-us	book on description of custody of real property

ja-jp	受入年月日、受入元、受入原因、出庫年月日、出庫先、出庫原因、不動産の所在地、種類、数量又は金額、減価償却累計額、残高
en-us	The year and date of acceptance, the party from whom the asset custody company has accepted the real property, the reason for acceptance, the date of transfer, the party to whom the relevant real property is transferred, the reason for the transfer, the location, type, volume or amount, accumulated depreciation, and outstanding balance of the relevant real property

ja-jp	受入元及び出庫先は、取引の相手方を記載すること。
en-us	For the party from whom the asset custody company has accepted the real property and the party to whom the real property is to be transferred, include the counterparty to the transaction.

ja-jp	複数の投資法人の資産保管会社となっている場合には、投資法人ごとに作成すること。
en-us	In cases where the relevant asset custody company serves as the asset custody company of two or more investment corporations, prepare books on description of custody of real property for each investment corporation.

ja-jp	受入原因及び出庫原因は、売買等当該取引の発生原因を記載すること。
en-us	For the reason for acceptance or transfer, include the cause of occurrence of the relevant transaction such as sale or purchase.

ja-jp	再生可能エネルギー発電設備保管明細簿
en-us	book on description of renewable energy power generation facility

ja-jp	受入年月日、受入元、受入原因、出庫年月日、出庫先、出庫原因、再生可能エネルギー発電設備の所在地、設備の区分等、数量又は金額、減価償却累計額、残高
en-us	The year and date of acceptance, the party from whom the asset custody company has accepted the renewable energy power generation facility, the reason for acceptance, the date of transfer, the party to whom the facility is transferred, the reason for the transfer, the location, classification, etc., of facility, type, volume or amount, accumulated depreciation, and outstanding balance of the facility

ja-jp	受入元及び出庫先は、取引の相手方を記載すること。
en-us	For the party from whom the asset custody company has accepted the renewable energy power generation facility and the party to whom the facility is to be transferred, include the counterparty to the transaction.

ja-jp	複数の投資法人の資産保管会社となっている場合には、投資法人ごとに作成すること。
en-us	In cases where the relevant asset custody company serves as the asset custody company of two or more investment corporations, prepare books on description of custody of renewable energy power generation facility for each investment corporation.

ja-jp	公共施設等運営権保管明細簿
en-us	book on description of right to operate public facility, etc.

ja-jp	受入年月日、受入元、受入原因、出庫年月日、出庫先、出庫原因、公共施設等運営権の数量又は金額、減価償却累計額、残高、公共施設等運営権に係る公共施設等の所在地、種類
en-us	The year and date of acceptance, the party from whom the asset custody company has accepted the right to operate public facility, etc., the reason for acceptance, the date of transfer, the party to whom the right is transferred, the reason for the transfer, the volume or amount, accumulated depreciation, and outstanding balance of the right, and the location and parcel number of the public facility, etc. covered by the right

ja-jp	受入元及び出庫先は、取引の相手方を記載すること。
en-us	For the party from whom the asset custody company has accepted the right to operate public facility, etc. and the party to whom the right is to be transferred, include the counterparty to the transaction.

ja-jp	複数の投資法人の資産保管会社となっている場合には、投資法人ごとに作成すること。
en-us	In cases where the relevant asset custody company serves as the asset custody company of two or more investment corporations, prepare books on description of custody of right to operate public facility, etc. for each investment corporation.

ja-jp	その他資産保管明細簿
en-us	book on description of custody of other assets

ja-jp	受入年月日、受入元、受入原因、出庫年月日、出庫先、出庫原因、その他資産の種類、数量又は金額、残高
en-us	The year and date of acceptance, the party from whom the asset custody company has accepted the relevant asset, the reason for acceptance, the date of transfer, the party to whom the relevant asset is transferred, the reason for the transfer, the type, volume or amount, and the outstanding balance of the relevant asset

ja-jp	受入元及び出庫先は、取引の相手方を記載すること。
en-us	For the party from whom the asset custody company has accepted the relevant asset and the party to whom the right is to be transferred, include the counterparty to the transaction.

ja-jp	複数の投資法人の資産保管会社となっている場合には、投資法人ごとに作成すること。
en-us	In cases where the relevant asset custody company serves as the asset custody company of two or more investment corporations, prepare books on description of custody of other assets for each investment corporation.