ja-jp	２　特定目的会社は、前項第一号及び第二号に掲げる事項（特定社員に関する事項を除く。）を記載した書面については、当該書面に記載される優先出資、特定社債、特定約束手形又は資金の借入れについてそれぞれ消却又は債務の履行を完了した時から五年間、同項第三号及び第四号に掲げる事項を記載した書面については、資産流動化計画に従い発行又は実行した優先出資、特定社債、特定約束手形及び資金の借入れに係る消却及び債務の履行を完了した時から五年間、これを保存しなければならない。
en-us	(2) Specified purpose companies must preserve the documents stating the particulars listed in items (i) and (ii) of the preceding paragraph (excluding the particulars concerning specified equity members) for five years after the cancelation or the performance of the obligations is completed with regard to the preferred equity, specified bonds, specified promissory notes or the borrowing of funds stated in the documents, and must preserve the documents stating the particulars listed in items (iii) and (iv) of that paragraph for five years after the cancellation or the performance of obligations is completed with regard to the preferred equity, specified bonds, specified promissory notes, and borrowing of funds issued or made in accordance with the asset securitization plan.

ja-jp	（事業報告書の様式等）
en-us	(Forms of Business Reports)

ja-jp	第百条　法第二百十六条に規定する事業報告書は、別紙様式第十三号により作成しなければならない。
en-us	Article 100 (1) The business reports prescribed in Article 216 of the Act must be prepared using the Appended Form No. 13.

ja-jp	２　前項の規定により作成した事業報告書を提出しようとする特定目的会社は、当該事業報告書に、次に掲げる書類（第二号に掲げる書類にあっては、当該事業年度において資産流動化計画に変更があった場合に限り、当該事業年度における最後の資産流動化計画の変更について法第九条第一項の規定による届出が行われた場合を除く。）を添付して、管轄財務局長に提出しなければならない。
en-us	(2) A specified purpose company which seeks to submit business reports prepared pursuant to the provisions of the preceding paragraph must submit the reports to the competent Director-General of a Local Finance Bureau, with the following documents (with regard to the document set forth in item (ii), only if the asset securitization plan has been changed during the relevant business year, and excluding cases in which the notification concerning the most recent change in the asset securitization plan during the business year has been made pursuant to the provisions of Article 9, paragraph (1) of the Act) attached thereto:

ja-jp	一　当該事業年度に係る計算書類、事業報告及び利益処分計算書又は損失処理計算書並びにこれらの附属明細書
en-us	(i) financial statements, business report, and surplus statement or deficit statement as well as their annexed detailed statements regarding the business year; and

ja-jp	二　当該事業年度の末日における資産流動化計画
en-us	(ii) the asset securitization plan as of the last day of the business year.

ja-jp	（公告の方法）
en-us	(Means of Public Notice)

ja-jp	第百一条　法第二百二十一条の規定による監督処分の公告は、官報によるものとする。
en-us	Article 101 The public notice of a supervisory disposition under the provisions of Article 221 of the Act is to be given in the Official Gazette.

ja-jp	第三章　特定目的信託制度
en-us	Chapter III Specified Purpose Trust System

ja-jp	第一節　総則
en-us	Section 1 General Provisions

ja-jp	（資産の取得の制限の例外等）
en-us	(Exceptions to Restrictions on the Acquisition of Assets)

ja-jp	第百二条　第九十五条第一項の規定は法第二百二十四条において準用する法第二百十二条第一項第一号に規定する内閣府令で定めるものについて、第九十五条第二項の規定は法第二百二十四条において準用する法第二百十二条第一項第二号に規定する内閣府令で定めるものについて、第九十五条第三項の規定は法第二百二十四条において準用する法第二百十二条第一項第三号に規定する内閣府令で定めるものについて、それぞれ準用する。この場合において、第九十五条第一項及び第二項中「特定目的会社」とあるのは、「受託信託会社等」と読み替えるものとする。
en-us	Article 102 (1) The provisions of Article 95, paragraph (1) apply mutatis mutandis pursuant to the equity investment specified by Cabinet Office Order as prescribed in Article 212, paragraph (1), item (i) of the Act as applied mutatis mutandis pursuant to Article 224 of the Act; the provisions of Article 95, paragraph (2) apply mutatis mutandis pursuant to the equity investment specified by Cabinet Office Order as prescribed in Article 212, paragraph (1), item (ii) of the Act as applied mutatis mutandis pursuant to Article 224 of the Act; and the provisions of Article 95, paragraph (3) apply mutatis mutandis pursuant to the equity investment specified by Cabinet Office Order as prescribed in Article 212, paragraph (1), item (iii) of the Act as applied mutatis mutandis pursuant to Article 224 of the Act, respectively. In this case, the term "specified purpose company" in Article 95, paragraphs (1) and (2) is deemed to be replaced with "trustee trust company and financial institution"

ja-jp	２　法第二百二十四条において準用する法第二百十二条第一項第四号に規定する内閣府令で定めるものは、次に掲げるものとする。
en-us	(2) The assets specified by Cabinet Office Order as prescribed in Article 212, paragraph (1), item (iv) of the Act as applied mutatis mutandis pursuant to Article 224 of the Act are as follows:

ja-jp	一　第九十六条各号に掲げるもの
en-us	(i) the assets listed in the items of Article 96;

ja-jp	二　合名会社の出資の持分
en-us	(ii) an equity investment of a general partnership company; and

ja-jp	三　外国の法令に準拠して設立された法人の出資の持分であって、前号に規定する出資の持分に相当するもの
en-us	(iii) an equity investment of a corporation incorporated based on the laws and regulations of a foreign state, which is equivalent to the equity investment set forth in the preceding item.

ja-jp	第二節　届出
en-us	Section 2 Notifications

ja-jp	（特定目的信託契約締結の届出）
en-us	(Notification of the Conclusion of Specified Purpose Trust Agreements)

ja-jp	第百三条　法第二百二十五条第一項の規定による届出を行おうとする信託会社等は、別紙様式第十四号により作成した届出書（第百五条において「特定目的信託契約届出書」という。）に、その副本一通及び法第二百二十五条第二項各号に掲げる書類一部（資産信託流動化計画については、二部）を添付して、管轄財務局長（信託会社等の本店又は主たる事務所の所在地を管轄する財務局長（当該所在地が福岡財務支局の管轄区域内にある場合にあっては、福岡財務支局長）をいう。以下同じ。）に提出しなければならない。
en-us	Article 103 A trust company or financial institution which seeks to make a notification under the provisions of Article 225, paragraph (1) of the Act must submit a written notification prepared using the Appended Form No. 14 (referred to as a "written notification of specified purpose trust agreement" in Article 105) to the competent Director-General of a Local Finance Bureau (meaning the Director-General of a Local Finance Bureau who has jurisdiction over the locality of the head office or principal office of the trust company or financial institution (when the locality is within the jurisdictional district of the Fukuoka Local Finance Branch Bureau, the Director-General of the Fukuoka Local Finance Branch Bureau); the same applies hereinafter), with a duplicate of the written notification and one copy of each of the documents listed in the items of Article 225, paragraph (2) of the Act (in the case of an asset trust securitization plan, two copies) attached thereto.

ja-jp	（特定目的信託契約届出書に添付すべき書類）
en-us	(Documents to Be Attached to Written Notifications of Specified Purpose Trust Agreements)

ja-jp	第百四条　法第二百二十五条第二項第四号に規定する内閣府令で定める書類は、次に掲げる書類とする。
en-us	Article 104 (1) The documents specified by Cabinet Office Order as prescribed in Article 225, paragraph (2), item (iv) of the Act are as follows:

ja-jp	一　開発により特定資産（従たる特定資産を除く。次号において同じ。）を取得する場合は、当該開発に係る契約の契約書案
en-us	(i) in cases of acquiring the specified assets (excluding secondary specified assets; the same applies in the following item) through a development, a draft written contract for the contract of the development;

ja-jp	二　特定目的信託契約の締結日以後において特定資産の取得を予定する場合は、当該特定資産の取得に係る契約の契約書案（前号に掲げるものを除く。）
en-us	(ii) in cases of planning to acquire the specified assets on or after the date of the conclusion of a specified purpose trust agreement, a draft written contract for the contract of the acquisition of the specified assets (excluding a draft written contract listed in the preceding item); and

ja-jp	三　第百十六条の二第二号の権利を原委託者が受託信託会社等に書面をもって付与する場合は、当該書面の案
en-us	(iii) if the originator grants the rights under Article 116-2, item (ii) to the trustee trust company or financial institution in writing; the draft for the document.

ja-jp	２　受託信託会社等は、法第二百二十五条第二項第一号及び第三号並びに前項第一号及び第二号に規定する契約を締結し、又は同項第三号の権利を書面をもって付与された後、速やかに、当該契約に係る契約書の副本若しくは謄本又は当該書面の写しを管轄財務局長に提出しなければならない。
en-us	(2) Trustee trust companies or financial institutions must, promptly after concluding the contract prescribed in Article 225, paragraph (2), items (i) and (iii) of the Act and items (i) and (ii) of the preceding paragraph or being granted the rights under item (iii) of that paragraph in writing, submit a duplicate or certified copy of a written contract for the contract, or a copy of the document to the competent Director-General of a Local Finance Bureau.

ja-jp	（特定目的信託契約届出書の受理）
en-us	(Acceptance of Written Notifications of Specified Purpose Trust Agreements)

ja-jp	第百五条　管轄財務局長は、特定目的信託契約届出書を受理したときは、特定目的信託契約届出書の副本及び資産信託流動化計画一部に受理番号を記入した上で、当該副本及び資産信託流動化計画を当該届出を行った信託会社等に還付しなければならない。
en-us	Article 105 If the competent Director-General of a Local Finance Bureau receives a written notification of specified purpose trust agreement, the Director-General must, after entering a receipt number in a duplicate of the written notification of specified purpose trust agreement and one copy of the asset trust securitization plan, return the duplicate and asset trust securitization plan to the trust company or financial institution which made the notification.

ja-jp	（特定目的信託契約の期間及び特定目的信託契約の期間に関する事項）
en-us	(Period of a Specified Purpose Trust Agreement and the Particulars Concerning the Period of a Specified Purpose Trust Agreement)

ja-jp	第百六条　法第二百二十六条第一項第一号に規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	Article 106 The particulars specified by Cabinet Office Order as prescribed in Article 226, paragraph (1), item (i) of the Act are as follows:

ja-jp	一　特定目的信託契約の期間
en-us	(i) the period of the specified purpose trust agreement;

ja-jp	二　特定目的信託契約の締結日
en-us	(ii) the date of the conclusion of the specified purpose trust agreement;

ja-jp	三　特定目的信託契約の締結日と特定目的信託契約の効力発生の日が異なり得る場合は、当該特定目的信託契約の効力発生日又は効力発生の条件
en-us	(iii) if the date of the conclusion of the specified purpose trust agreement can be different from the effective day of the specified purpose trust agreement, the effective day of the specified purpose trust agreement or the conditions for the contract to become effective; and

ja-jp	四　第一号及び第三号に掲げる事項について変更を禁止する場合は、その旨
en-us	(iv) if any change to the particulars listed in items (i) and (iii) is to be prohibited, a statement to that effect.

ja-jp	（特定資産に関する事項）
en-us	(Particulars Concerning Specified Assets)

ja-jp	第百七条　法第二百二十六条第一項第二号に規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	Article 107 The particulars specified by Cabinet Office Order as prescribed in Article 226, paragraph (1), item (ii) of the Act are as follows:

ja-jp	一　別表の特定資産の区分欄に掲げる特定資産（従たる特定資産を除く。以下この条において同じ。）の区分に応じ、同表の特定資産の内容欄に掲げる事項
en-us	(i) the particulars listed in the column of details of the specified assets in the Appended Table set forth in accordance with the categories of specified assets (excluding secondary specified assets; hereinafter the same applies in this Article) listed in the column of specified assets in that table;

ja-jp	二　特定資産の権利の移転に関する事項（特定資産の譲渡及び信託に係る対抗要件の具備に関する事項を含む。）
en-us	(ii) the particulars concerning the transfer of rights for the specified assets (including the particulars concerning the satisfaction of the requirement for perfection of the transfer of and trust for the specified assets);

ja-jp	三　特定目的信託契約の締結日以後において特定資産を取得することを予定する場合は、その取得予定日
en-us	(iii) in cases of planning to acquire the specified assets on or after the date of the conclusion of the specified purpose trust agreement, the planned date of acquisition;

ja-jp	四　特定資産の価額（特定資産の上に存在する受託信託会社等に対抗し得る権利その他特定資産の価額を知るために必要な事項の概要及び次に掲げる事項を含む。）
en-us	(iv) the value of the specified assets (including the outline of the rights on the specified assets that can be duly asserted against the trustee trust company or financial institution and other particulars necessary for learning the value of the specified assets, and the following particulars):

ja-jp	イ　特定資産が土地若しくは建物又は令第十五条第一項各号に掲げるものであるときは、不動産鑑定士によるこれらの資産に係る不動産の鑑定評価の結果（資産の種類ごとの内訳を含む。）及び当該鑑定評価を行った者の氏名
en-us	(a) if the specified assets are land or buildings, or assets listed in the items of Article 15, paragraph (1) of the Order, the results of the real property appraisal regarding the assets conducted by a real estate appraiser (including the breakdown by type of assets) and the name of the person who performed the real property appraisal; and

ja-jp	ロ　特定資産がイに規定する資産以外の資産であるときは、当該資産の価格につき調査した結果（資産の種類ごとの内訳を含む。）及び当該調査を行った者の氏名又は名称
en-us	(b) if the specified assets are assets other than the assets prescribed in sub-item (a), the results of the investigation made with regard to the value of the assets (including the breakdown by type of assets) and the name of the person who made the investigation.

ja-jp	五　特定目的信託の原委託者（開発により特定資産を取得する場合にあっては当該開発に係る契約を受託信託会社等と締結する者を、特定目的信託契約の締結日以後において特定資産の取得を予定する場合（開発により特定資産を取得する場合を除く。）にあっては当該特定資産の譲渡人を含む。）の氏名又は名称及び住所
en-us	(v) the name and address of the originator of the specified purpose trust (in cases of acquiring the specified assets through a development, including the person who is to conclude a contract for the development with the trustee trust company or financial institution, and in cases of planning to acquire the specified assets on or after the date of the conclusion of a specified purpose trust agreement (excluding cases of acquiring the specified assets through a development), including the transferor of the specified assets);

ja-jp	六　第二号から第四号までに掲げる事項（開発により特定資産を取得する場合に限る。）の内容が確定していない場合又は第三号及び第四号に掲げる事項の内容の改定があり得る場合にあっては、その内容を確定し、又は改定するための要件及び手続
en-us	(vi) if details of any of the particulars listed in items (ii) through (iv) have not yet been determined (limited to cases of acquiring the specified assets through a development) or if details of any of the particulars listed in items (iii) and (iv) may be subject to change, the requirements and procedures for determining or changing the details; and

ja-jp	七　第二号から前号までに掲げる事項（第五号に掲げる事項については、開発により特定資産を取得する場合において当該開発に係る契約を受託信託会社等と締結する者及び特定目的信託契約の締結日以後において特定資産の取得を予定する場合（開発により特定資産を取得する場合を除く。）における当該特定資産の譲渡人に係る事項に限る。）の変更を禁止する場合は、その旨
en-us	(vii) if any change to the particulars listed in item (ii) through the preceding item is prohibited (with regard to the particulars set forth in item (v), in cases of acquiring the specified assets through a development, limited to the particulars concerning the person who is to conclude a contract for the development with the trustee trust company or financial institution, and in cases of planning to acquire the specified assets on or after the date of the conclusion of a specified purpose trust agreement (excluding cases of acquiring the specified assets through a development), limited to the particulars concerning the transferor of the specified assets), a statement to that effect.

ja-jp	（受益権に関する事項）
en-us	(Particulars Concerning Beneficial Interest)

ja-jp	第百八条　法第二百二十六条第一項第三号イに規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	Article 108 (1) The particulars specified by Cabinet Office Order as prescribed in Article 226, paragraph (1), item (iii), sub-item (a) of the Act are as follows:

ja-jp	一　受益証券の権利者に分配すべき金銭に関する次に掲げる事項
en-us	(i) the following particulars concerning the money to be distributed to the beneficiary certificate holders:

ja-jp	イ　受益証券の権利者に分配すべき金銭に係る計算期日に関する事項
en-us	(a) the particulars concerning the date of calculation in relation to the money to be distributed to the beneficiary certificate holders;

ja-jp	ロ　受益証券の権利者に分配すべき金銭の計算方法、分配時期及び分配場所
en-us	(b) the method of calculation of the money to be distributed to the beneficiary certificate holders, the time of distribution, and the place of distribution; and

ja-jp	ハ　社債的受益権（法第二百三十条第一項第二号に規定する社債的受益権をいう。以下同じ。）を定める場合は、令第五十二条第二項第一号の配当を行う時期及び配当額並びに当該社債的受益権の当初の元本の額及び元本の償還に関する事項（償還期間及び償還の方法を含む。）
en-us	(c) in cases of specifying bond-type beneficial interest (meaning the bond-type beneficial interest prescribed in Article 230, paragraph (1), item (ii) of the Act; the same applies hereinafter), the time when distribution is to be made and the amount of distribution under Article 52, paragraph (2), item (i) of the Order, and the amount of the initial principal of the bond-type beneficial interest, and particulars concerning the redemption of the principal (including the period of redemption and the means of redemption); and

ja-jp	二　異なる種類の内容の受益権を定める場合は、次に掲げる事項
en-us	(ii) if different classes of beneficial interest with different features are to be specified, the following particulars:

ja-jp	イ　信託期間中の金銭の分配に係る優先的又は劣後的内容（ロに掲げる事項を除く。）
en-us	(a) the details of the preferred or subordinate treatment in relation to the distribution of money during the trust period (excluding the particulars referred to in sub-item (b)); and

ja-jp	ロ　信託終了時の金銭の分配に係る優先的又は劣後的内容
en-us	(b) the details of the preferred or subordinate treatment in relation to the distribution of money at the time of the termination of the trust.

ja-jp	２　法第二百二十六条第一項第三号ハに規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	(2) The particulars specified by Cabinet Office Order as prescribed in Article 226, paragraph (1), item (iii), sub-item (c) of the Act are as follows:

ja-jp	一　受益権の分割又は併合に関する事項
en-us	(i) the particulars concerning the division or consolidation of beneficial interest;

ja-jp	二　受益権の転換に関する事項
en-us	(ii) the particulars concerning the conversion of beneficial interest;

ja-jp	三　原委託者が特定目的信託契約の締結時において有する受益証券について行う募集等の方法
en-us	(iii) the means of public offering or private placement made by the originator in relation to the beneficiary certificates they hold at the time of concluding the specified purpose trust agreement;

ja-jp	四　前三号に掲げる事項の内容が確定していない場合又はその改定があり得る場合は、その内容を確定し、又は改定するための要件及び手続
en-us	(iv) if details of the particulars listed in the preceding three items have not yet been determined or may be subject to change, the requirements and procedures for determining or changing the details;

ja-jp	五　法第二百二十六条第一項第三号ロに掲げる事項並びに前項第二号イ及びロに掲げる事項の変更があり得る場合は、その旨及び変更を行うための条件
en-us	(v) if the particulars set forth in Article 226, paragraph (1), item (iii), sub-item (b) of the Act and the particulars set forth in item (ii), sub-items (a) and (b) of the preceding paragraph may be subject to change, a statement to that effect, and the conditions for making such a change; and

ja-jp	六　法第二百二十六条第一項第三号ロに掲げる事項並びに前項各号及び前各号に掲げる事項の変更の禁止に関する事項として次に掲げる事項
en-us	(vi) the following particulars as the particulars related to the prohibition of change to the particulars set forth in Article 226, paragraph (1), item (iii), sub-item (b) of the Act as well as the particulars set forth in the items of the preceding paragraph and the preceding items:

ja-jp	イ　前項第一号ハに掲げる事項の変更を禁止する旨
en-us	(a) a statement to the effect that changes to the particulars listed in item (i), sub-item (c) of the preceding paragraph are prohibited; and

ja-jp	ロ　イに掲げる事項以外の事項の変更を禁止する場合は、その旨
en-us	(b) if changes to the particulars other than those listed in sub-item (a) are prohibited, a statement to that effect.

ja-jp	（特定資産の管理及び処分に関する事項）
en-us	(Particulars Concerning Administration and Disposition of Specified Assets)

ja-jp	第百九条　法第二百二十六条第一項第四号に規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	Article 109 The particulars specified by Cabinet Office Order as prescribed in Article 226, paragraph (1), item (iv) of the Act are as follows:

ja-jp	一　特定資産（従たる特定資産を除く。以下この号から第三号までにおいて同じ。）の処分の方法（特定資産を貸し付け、譲渡し、交換し、又は担保に供することを予定する場合は、その旨及びその内容（時期及び理由を含む。）を含む。）
en-us	(i) the means of the disposition of the specified assets (excluding secondary specified assets; hereinafter the same applies in this item through item (iii)) (in cases of planning to lend, transfer, or exchange the specified assets or provide them as collateral, a statement to that effect and its details (including the timing and reasons therefor));

ja-jp	二　特定資産の管理及び処分に係る業務を受託信託会社等以外の者に委託する場合は、その受託者又は受託予定者（以下この条において「受託者等」という。）の氏名又は名称、営業所又は事務所の所在地その他の受託者等に関する事項
en-us	(ii) in cases of entrusting the business regarding the administration and disposition of the specified assets to a person other than the trustee trust company or financial institution, the name of the trustee or the person expected to become a trustee (hereinafter referred to as the "trustee, etc." in this Article), the locality of a business office or office of the trustee, etc., and other particulars concerning the trustee, etc.;

ja-jp	三　受託信託会社等又は受託者等が特定資産について行う業務の種類及び内容並びに受益証券の権利者の利害に関係する事項（特定資産が金銭債権の場合は、その回収の方法を含む。）
en-us	(iii) the type and details of the business to be conducted by the trustee trust company or financial institution or the trustee, etc. with regard to the specified assets, as well as the particulars related to the interests of beneficiary certificate holders (when the specified assets are monetary claims, including the means of their collection);

ja-jp	四　特定資産の管理又は処分により得られる金銭の全部又は一部を当該特定資産又は他の特定資産の取得に係る資金の全部又は一部に充てることを予定する場合（特定資産の管理又は処分により得られる金銭の全部又は一部を従たる特定資産のみの取得に係る資金の全部又は一部に充てることを予定する場合を除く。）は、その旨
en-us	(iv) in cases of planning to appropriate the whole or part of money to be obtained through the administration or disposition of the specified assets as the whole or part of the funds for the acquisition of the specified assets or other specified assets (excluding cases of planning to appropriate the whole or part of money to be obtained through the administration or disposition of the specified assets as the whole or part of the funds for the acquisition of only secondary specified assets), a statement to that effect;

ja-jp	五　第一号から第三号までに掲げる事項の内容が確定していない場合は、その内容を確定するための要件及び手続
en-us	(v) if details of the particulars listed in items (i) through (iii) have not yet been determined, the requirements and procedures for determining the details;

ja-jp	六　第一号から第四号までに掲げる事項について変更があり得る場合は、その旨及び変更を行うための条件
en-us	(vi) if the particulars listed in items (i) through (iv) may be subject to change, a statement to that effect and the conditions for making such a change; and

ja-jp	七　前各号に掲げる事項の変更を禁止する場合は、その旨
en-us	(vii) if changes to the particulars listed in the preceding items are prohibited, a statement to that effect.

ja-jp	（受託信託会社等が行う資金の借入れ又は費用の負担に関する事項）
en-us	(Particulars Concerning the Borrowing of Funds or the Bearing of Costs by a Trustee Trust Company or Financial Institution)

ja-jp	第百十条　法第二百二十六条第一項第五号に規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	Article 110 The particulars specified by Cabinet Office Order as prescribed in Article 226, paragraph (1), item (v) of the Act are as follows:

ja-jp	一　特定目的信託の信託事務を処理するために受託信託会社等が資金の借入れを予定する場合は、次に掲げる事項
en-us	(i) if a trustee trust company or financial institution plans to borrow funds to administer trust affairs in relation to the specified purpose trust, the following particulars:

ja-jp	イ　限度額（借入予定残高の上限をいう。）
en-us	(a) the amount limit (meaning the upper limit of the planned amount to be borrowed);

ja-jp	ロ　各借入れに関する次に掲げる事項
en-us	(b) the following particulars concerning each borrowing:

ja-jp	（３）　借入条件（弁済期及び弁済方法に関することを含む。）
en-us	3. the borrowing conditions (including those concerning the due date for repayment and the repayment means);

ja-jp	（４）　借入金の使途
en-us	4. the intended use of the borrowings; and

ja-jp	（５）　担保設定に関する事項
en-us	5. the particulars concerning the establishment of security;

ja-jp	二　特定目的信託の信託事務を処理するために受託信託会社等が費用（法第二百四十七条、第二百四十八条（法第二百五十三条において準用する場合を含む。）、第二百五十八条（法第二百六十条第五項において準用する場合であって、あらかじめ次号に掲げる事項の記載がある場合を含む。）及び第二百七十一条第三項の規定により信託財産に関して負担する費用として受託信託会社等が負担する費用を除く。）の負担（債務の負担を含む。）を予定する場合は、次に掲げる事項
en-us	(ii) if a trustee trust company or financial institution plans to bear the costs (excluding the costs borne by the trustee trust company or financial institution as costs to be borne in relation to the trust property pursuant to the provisions of Article 247, Article 248 (including as applied mutatis mutandis pursuant to Article 253 of the Act), Article 258 (including as applied mutatis mutandis pursuant to Article 260, paragraph (5) of the Act where the particulars listed in the following item have been stated in advance) and Article 271, paragraph (3) of the Act) (including the assumption of obligations) for administering the trust affairs in relation to the specified purpose trust, the following particulars:

ja-jp	イ　受託信託会社等が負担する費用（債務を含む。以下この条において同じ。）の総額（負担予定費用の上限をいう。以下この条において同じ。）
en-us	(a) the total amount of costs (including obligations; hereinafter the same applies in this Article) to be borne by the trustee trust company or financial institution (meaning the upper limit of the planned amount of costs to be borne; hereinafter the same applies in this Article);

ja-jp	ロ　受託信託会社等が負担する費用の種類及び当該種類ごとの総額
en-us	(b) the types of the costs to be borne by the trustee trust company or financial institution and the total amount of each type of costs; and

ja-jp	ハ　受託信託会社等が負担する費用の償還方法
en-us	(c) the means of the reimbursement of the costs to be borne by the trustee trust company or financial institution;

ja-jp	三　受託信託会社等が法第二百六十条第五項において準用する法第二百五十八条の規定により特定信託管理者に対して与えるべき報酬、その事務処理のために要する費用及びその支出の日以後における利息並びにその事務処理のために自己の過失なくして受けた損害の賠償額について信託財産に関して負担する費用として負担することを予定する場合は、次に掲げる事項
en-us	(iii) if a trustee trust company or financial institution plans to bear the remuneration to be paid to the specified trust administrator, the costs required for the specified trust administrator to administer the affairs, interest that accrues on and after the date of the payment of such costs, and compensation for damage incurred by the specified trust administrator for administering the affairs in the absence of negligence, as costs to be borne in relation to the trust property pursuant to the provisions of Article 258 of the Act as applied mutatis mutandis pursuant to Article 260, paragraph (5) of the Act, the following particulars:

ja-jp	イ　受託信託会社等が負担する費用の総額
en-us	(a) the total amount of costs to be borne by the trustee trust company or financial institution;

ja-jp	ロ　受託信託会社等が負担する費用の種類及び当該種類ごとの総額
en-us	(b) the types of the costs to be borne by the trustee trust company or financial institution and the total amount of each type of costs; and

ja-jp	ハ　受託信託会社等が負担する費用の償還方法
en-us	(c) the means of the reimbursement of the costs to be borne by the trustee trust company or financial institution;

ja-jp	四　第一号ロ、第二号ロ及びハ並びに第三号ロ及びハに掲げる事項の内容が確定していない場合又は第一号ロ、第二号ハ及び第三号ハに掲げる事項の内容の改定があり得る場合は、その内容を確定し、又は改定するための要件及び手続
en-us	(iv) if details of the particulars listed in item (i), sub-item (b), item (ii), sub-items (b) and (c), and item (iii), sub-items (b) and (c) have not yet been determined or if details of the particulars listed in item (i), sub-item (b), item (ii), sub-item (c), and item (iii), sub-item (c) may be subject to change, the requirements and procedures for determining or changing the details;

ja-jp	五　第一号イ、第二号イ及びロ並びに第三号イ及びロに掲げる事項について変更があり得る場合は、その旨及び変更を行うための条件
en-us	(v) if the particulars listed in item (i), sub-item (a), item (ii), sub-items (a) and (b), and item (iii), sub-items (a) and (b) may be subject to change, a statement to that effect and the conditions for making such a change; and

ja-jp	六　前各号に掲げる事項の変更を禁止する場合は、その旨
en-us	(vi) if changes to the particulars listed in the preceding items are prohibited, a statement to that effect.

ja-jp	（その他資産信託流動化計画記載事項）
en-us	(Other Particulars to Be Stated in Asset Trust Securitization Plans)

ja-jp	第百十一条　法第二百二十六条第一項第六号に規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	Article 111 The particulars specified by Cabinet Office Order as prescribed in Article 226, paragraph (1), item (vi) of the Act are as follows:

ja-jp	一　資産信託流動化計画の概要
en-us	(i) the outline of the asset trust securitization plan;

ja-jp	二　受託信託会社等が原委託者から特定目的信託の信託財産として金銭を取得する場合は、その額及び使途に関する事項
en-us	(ii) if the trustee trust company or financial institution is to acquire money from the originator as the trust property of the specified purpose trust, the amount of the money and the particulars concerning the its intended use;

ja-jp	三　特定資産以外の信託財産（受託信託会社等が原委託者から特定目的信託の信託財産として取得した金銭及び特定資産の管理又は処分により得られる金銭を除く。）の管理及び処分に関する事項
en-us	(iii) the particulars concerning the administration and disposition of the trust property other than the specified assets (excluding the money acquired by the trustee trust company or financial institution from the originator as the trust property of the specified purpose trust and the money to be obtained through the administration or disposition of the specified assets);

ja-jp	四　法第二百六十四条第一項各号の資料及びその附属明細書の作成期日
en-us	(iv) the date of the preparation of the materials listed in the items of Article 264, paragraph (1) of the Act and their annexed detailed statements;

ja-jp	五　法第二百六十六条の規定により利益を特定資産とすること（以下「利益の特定資産組入れ」という。）を予定する場合は、その旨及び利益の特定資産組入れに関する事項
en-us	(v) in cases of planning to incorporate profits into the specified assets pursuant to the provisions of Article 266 of the Act (hereinafter referred to as "incorporation of profits into the specified assets"), a statement to that effect and the particulars concerning the incorporation of profits into the specified assets;

ja-jp	六　受益証券について少人数私募を行う場合は、特定目的信託契約の契約書及び資産信託流動化計画の謄本又は抄本を当該少人数私募の相手方に交付する旨
en-us	(vi) a statement to the effect that in cases of making a private placement to a small number of investors with regard to beneficiary certificates, a written contract of the specified purpose trust agreement and a certified copy or extract of the asset trust securitization plan are to be delivered to each of the other parties to the private placement to a small number of investors;

ja-jp	七　第百八条第一項第一号イ及びロ並びに第二号に掲げる事項並びに同条第二項第一号から第三号までに掲げる事項の内容を変更するための手続並びに当該事項の内容が確定していない場合における当該内容を確定するための手続（それぞれ法第二百二十七条第一項の規定による届出を含む。）は、原委託者が特定目的信託契約の締結時において有する受益証券を最初に譲渡する前に行うものとする旨
en-us	(vii) a statement to the effect that the procedure for changing the details of the particulars listed in Article 108, paragraph (1), item (i), sub-items (a) and (b) and item (ii) as well as the particulars listed in paragraph (2), items (i) through (iii) of that Article, and the procedure for determining the details of the particulars when the details have not yet been determined (both procedures include the notification under the provisions of Article 227, paragraph (1) of the Act), are to be taken prior to the first transfer conducted by the originator in relation to the beneficiary certificates they hold at the time of concluding the specified purpose trust agreement;

ja-jp	八　外国為替相場の変動による影響、資産の流動化に係る法制度の概要、資産の流動化に係るデリバティブ取引の利用の方針その他の受益証券の権利者の保護の観点から記載が必要な事項
en-us	(viii) the impact of fluctuations in foreign exchange rates, the outline of the legal systems regarding asset securitization, the policy of using derivative transactions regarding asset securitization, and any other particulars that need to be stated or recorded from the perspective of the protection of the beneficiary certificate holders;

ja-jp	九　第二号及び第三号に掲げる事項の内容が確定していない場合又はその改定があり得る場合は、その内容を確定し、又は改定するための要件及び手続
en-us	(ix) if details of any of the particulars listed in items (ii) and (iii) have not yet been determined or may be subject to change, the requirements and procedures for determining or changing the details; and

ja-jp	十　前各号に掲げる事項について変更を禁止する場合は、その旨
en-us	(x) if changes to the particulars listed in the preceding items are prohibited, a statement to that effect.

ja-jp	（届出を要しない資産信託流動化計画の変更）
en-us	(Changes to the Asset Trust Securitization Plans Not Requiring Notification)

ja-jp	第百十一条の二　法第二百二十七条第一項ただし書に規定する内閣府令で定めるものは、次に掲げる事項の変更とする。
en-us	Article 111-2 The changes specified by Cabinet Office Order as prescribed in the proviso to Article 227, paragraph (1) of the Act are changes to the following particulars:

ja-jp	一　第百七条第三号及び第四号に掲げる事項
en-us	(i) the particulars set forth in Article 107, items (iii) and (iv);

ja-jp	二　第百八条第二項第一号から第三号までに掲げる事項
en-us	(ii) the particulars set forth in Article 108, paragraph (2), items (i) through (iii);

ja-jp	三　第百十条第一号ロ、第二号ハ及び第三号ハに掲げる事項
en-us	(iii) the particulars set forth in Article 110, item (i), sub-item (b), item (ii), sub-item (c), and item (iii), sub-item (c); and

ja-jp	四　前条第二号及び第三号に掲げる事項
en-us	(iv) the particulars set forth in items (ii) and (iii) of the preceding Article.

ja-jp	（資産信託流動化計画の変更に係る届出）
en-us	(Notification in Relation to Asset Trust Securitization Plans)

ja-jp	第百十二条　受託信託会社等は、法第二百二十七条第一項の規定による届出を行おうとするときは、別紙様式第十五号により作成した届出書（以下この条において「資産信託流動化計画変更届出書」という。）に、その副本一通及び同条第二項において準用する法第九条第三項各号に掲げる書類一部（変更後の資産信託流動化計画については、二部）を添付して、管轄財務局長に提出しなければならない。
en-us	Article 112 (1) If a trustee trust company or financial institution seeks to make a notification under the provisions of Article 227, paragraph (1) of the Act, it must submit a written notification prepared using the Appended Form No. 15 (referred to as a "written notification of change to an asset trust securitization plan" in this Article) to the competent Director-General of a Local Finance Bureau, with a duplicate of the written notification and one copy of each of the documents listed in the items of Article 9, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 227, paragraph (2) of the Act (in the case of the changed asset trust securitization plan, two copies) attached thereto.

ja-jp	２　受託信託会社等は、第百七条第一号に掲げる事項を変更した場合（資産信託流動化計画に特定資産（従たる特定資産を除く。以下この項において同じ。）として記載され、又は記録された資産以外の資産が、当該変更により新たに特定資産として記載され、又は記録される場合に限る。）は、新たな特定資産（当該変更により資産信託流動化計画に新たに特定資産として記載され、又は記録される資産をいう。）に係る法第二百二十五条第二項第三号に掲げる書類並びに第百四条第一項第一号及び第二号に掲げる書類を前項の資産信託流動化計画変更届出書に添付しなければならない。
en-us	(2) If a trustee trust company or financial institution has made a change to the particulars set forth in Article 107, item (i) (limited to cases where assets other than the assets stated or recorded as specified assets (excluding secondary specified assets; hereinafter the same applies in this paragraph) in the asset trust securitization plan are newly stated or recorded as specified assets as a result of the change), it must attach to the written notification of change to the asset trust securitization plan set forth in paragraph (1), the documents listed in Article 225, paragraph (2), item (iii) of the Act and the documents listed in Article 104, paragraph (1), items (i) and (ii) regarding the new specified assets (meaning the assets that are newly stated or recorded as specified assets in the asset trust securitization plan as a result of the change);

ja-jp	３　第百四条第二項の規定は、前項の場合について準用する。この場合において、同条第二項中「第二百二十五条第二項第一号及び第三号」とあるのは、「第二百二十五条第二項第三号」と読み替えるものとする。
en-us	(3) The provisions of Article 104, paragraph (2) apply mutatis mutandis to the cases referred to in the preceding paragraph. In this case, the term "Article 225, paragraph (2), items (i) and (iii)" in paragraph (2) of that Article is deemed to be replaced with "Article 225, paragraph (2), item (iii)".

ja-jp	４　受託信託会社等は、第百七条第五号に掲げる事項を変更した場合（第二項に規定する場合において、当該事項を変更したときを除く。）は、当該変更のために新たに締結した第百四条第一項第一号及び第二号に規定する契約の契約書の副本又は謄本を第一項の資産信託流動化計画変更届出書に添付しなければならない。
en-us	(4) If a trustee trust company or financial institution has made a change to the particulars set forth in Article 107, item (v) (excluding the changes made in the cases referred to in paragraph (2)), it must attach to the written notification of change to the asset trust securitization plan set forth in paragraph (1), a duplicate or certified copy of a written contract for the contract listed in Article 104, paragraph (1), items (i) and (ii) which has been newly concluded due to the change.

ja-jp	５　受託信託会社等は、第百九条第二号に掲げる事項を変更した場合（第二項に規定する場合において、当該事項を変更したときを除く。）は、当該変更のために新たに締結した法第二百二十五条第二項第三号に規定する契約の契約書の副本又は謄本を第一項の資産信託流動化計画変更届出書に添付しなければならない。
en-us	(5) If a trustee trust company or financial institution has made a change to the particulars set forth in Article 109, item (ii) (excluding the changes made in the cases referred to in paragraph (2)), it must attach to the written notification of change to the asset trust securitization plan set forth in paragraph (1), a duplicate or certified copy of a written contract for the contract listed in Article 225, paragraph (2), item (iii) of the Act which has been newly concluded due to the change.

ja-jp	６　管轄財務局長は、資産信託流動化計画変更届出書を受理したときは、資産信託流動化計画変更届出書の副本及び変更後の資産信託流動化計画一部に受理番号を記入した上で、当該副本及び資産信託流動化計画を当該届出を行った受託信託会社等に還付しなければならない。
en-us	(6) If the competent Director-General of a Local Finance Bureau receives a written notification of change to the asset trust securitization plan, the Director-General must, after entering a receipt number in a duplicate of the written notification of change to the asset trust securitization plan and one copy of the changed asset trust securitization plan, return the duplicate and the changed asset trust securitization plan to the trustee trust company or financial institution which made the notification.

ja-jp	（資産信託流動化計画の変更が法の規定に基づき行われたことを証する書類）
en-us	(Documents Certifying That a Change to the Asset Trust Securitization Plan Has Been Made Based on the Provisions of the Act)

ja-jp	第百十三条　法第二百二十七条第二項において準用する法第九条第三項第二号に規定する内閣府令で定める書類は、次の各号に掲げる区分に応じ、当該各号に定める書類とする。
en-us	Article 113 The documents specified by Cabinet Office Order as prescribed in Article 9, paragraph (3), item (ii) of the Act as applied mutatis mutandis pursuant to Article 227, paragraph (2) of the Act are the documents specified in the following items in accordance with the categories of cases listed in each item:

ja-jp	一　受託信託会社等が権利者集会に提案してその承諾を受けた場合　次に掲げる書類
en-us	(i) if the trustee trust company or financial institution has proposed the change at a beneficiary certificate holders meeting and obtained the consent: the following documents:

ja-jp	イ　権利者集会の議事録の謄本
en-us	(a) a certified copy of the minutes of the beneficiary certificate holders meeting; and

ja-jp	ロ　特定目的信託契約において受益権を元本持分を有しない種類の受益権に分割している場合は、法第二百七十二条第一項の規定による承諾の決議を行った種類権利者集会の議事録の謄本
en-us	(b) if beneficial interest is divided into the beneficial interest of a class that has no share of principal under the specified purpose trust agreement, a certified copy of the minutes of the class beneficiary certificate holders meeting in which a resolution for consent has been adopted under the provisions of Article 272, paragraph (1) of the Act;

ja-jp	二　裁判所の裁判により信託財産の管理方法が定められた場合　当該裁判に係る裁判書の謄本又は抄本
en-us	(ii) if the administration method of the trust property has been determined by a court's decision: a certified copy or extract of the written judgment of the court decision;

ja-jp	三　法第二百六十九条第一項第三号に規定する軽微な内容の変更である場合　次に掲げる書類及び法第二百七十条の規定による通知又は公告を行ったことを証する書面
en-us	(iii) if the changes are changes of details prescribed in Article 269, paragraph (1), item (iii) of the Act as minor: the following documents and a document certifying that a notice or public notice has been given under the provisions of Article 270 of the Act:

ja-jp	イ　当該変更の内容が第百二十三条第一項第一号に該当する場合は、同号に規定する事象の発生を証する書面
en-us	(a) if the details of the change fall under Article 123, paragraph (1), item (i), a document certifying the occurrence of the event prescribed in that item;

ja-jp	ロ　当該変更の内容が第百二十三条第一項第二号に該当する場合は、当該変更の原因となる決議を行った権利者集会（法第二百五十一条第一項に規定する種類権利者集会を含む。）の議事録の謄本又は裁判に係る裁判書の謄本若しくは抄本
en-us	(b) if the details of the change fall under Article 123, paragraph (1), item (ii), a certified copy of the minutes of the beneficiary certificate holders meeting in which a resolution causing the change has been adopted (including the class beneficiary certificate holders meeting prescribed in Article 251, paragraph (1) of the Act), or a certified copy or extract of the written judgment of the court decision; and

ja-jp	ハ　当該変更の内容が第百二十三条第一項第三号に該当する場合は、資産信託流動化計画に従って、特定目的信託に係る債務の履行及び信託財産の処分により得られた金銭の分配を完了したことを証する書面
en-us	(c) if the details of the change fall under Article 123, paragraph (1), item (iii), a document certifying that the performance of obligations undertaken in relation to the specified purpose trust and the distribution of money obtained through the disposition of the trust property have been completed in accordance with the asset trust securitization plan;

ja-jp	四　法第二百六十九条第一項第四号に規定する投資者の保護に反しないことが明らかな変更である場合　次に掲げる書類及び法第二百七十条の規定による通知又は公告を行ったことを証する書面
en-us	(iv) if it is evident that the change does not jeopardize the protection of investors as prescribed in Article 269, paragraph (1), item (iv) of the Act: the following documents and a document certifying that a notice or public notice has been given under the provisions of Article 270 of the Act:

ja-jp	イ　第百二十三条第二項第一号に掲げる場合は、同号に規定する承諾があったことを証する書面
en-us	(a) in a case as set forth in Article 123, paragraph (2), item (i), a document certifying that consent has been obtained as prescribed in that item;

ja-jp	ロ　第百二十三条第二項第二号に掲げる場合は、同号に規定する同意があったことを証する書面
en-us	(b) in a case as set forth in Article 123, paragraph (2), item (ii), a document certifying that consent has been obtained as prescribed in that item; and

ja-jp	ハ　第百二十三条第二項第三号に掲げる場合は、資産信託流動化計画に記載し、又は記録された要件を充足し、かつ、資産信託流動化計画に記載し、又は記録された手続を経たことを証する書面
en-us	(c) in a case as set forth in Article 123, paragraph (2), item (iii), a document certifying that the requirements stated or recorded in the asset trust securitization plan have been satisfied and that the procedure stated or recorded in the asset trust securitization plan has been taken.

ja-jp	（特定目的信託終了の届出）
en-us	(Notification of Termination of Specified Purpose Trusts)

ja-jp	第百十四条　法第二百二十八条の規定による届出を行おうとする受託信託会社等であった信託会社等は、別紙様式第十六号により作成した届出書に、法第二百七十九条第三項において準用する法第二百七十五条第一項の規定により権利者集会の承認を受けた信託財産に係る貸借対照表一部を添付して管轄財務局長に提出しなければならない。
en-us	Article 114 The trust company or financial institution which served as a trustee trust company or financial institution, and which seeks to make a notification under the provisions of Article 228 of the Act, must submit a written notification prepared using the Appended Form No. 16 to the competent Director-General of a Local Finance Bureau, with one copy of the balance sheet regarding the trust property which has been approved at the beneficiary certificate holders meeting pursuant to the provisions of Article 275, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 279, paragraph (3) of the Act attached thereto.

ja-jp	第三節　特定目的信託
en-us	Section 3 Specified Purpose Trust

ja-jp	（特定目的信託契約）
en-us	(Specified Purpose Trust Agreement)

ja-jp	第百十五条　法第二百二十九条第六号に規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	Article 115 The particulars specified by Cabinet Office Order as prescribed in Article 229, item (vi) of the Act are as follows:

ja-jp	一　権利者集会の決議事項、決議の方法、議決権その他権利者集会に関する事項
en-us	(i) the particulars concerning resolution at the beneficiary certificate holders meeting, the means of resolution, voting rights, and other particulars concerning the beneficiary certificate holders meeting;

ja-jp	二　代表権利者に対する報酬その他の代表権利者に関する事項
en-us	(ii) the remuneration for the representative beneficiary certificate holder and other particulars concerning the representative beneficiary certificate holder;

ja-jp	三　特定信託管理者の選任その他の特定信託管理者に関する事項
en-us	(iii) the appointment of the specified trust administrator and other particulars concerning the specified trust administrator;

ja-jp	四　特定目的信託契約終了の事由に関する事項
en-us	(iv) the particulars concerning the grounds for termination of the specified purpose trust agreement; and

ja-jp	五　その他重要な事項
en-us	(v) other material particulars.

ja-jp	（特定目的信託契約の方式）
en-us	(Format of Specified Purpose Trust Agreements)

ja-jp	第百十六条　特定目的信託契約の契約書には、次に掲げる事項を記載し、又は記録することとする。ただし、第四号から第二十一号までに掲げる事項について資産信託流動化計画に記載し、又は記録した場合は、この限りでない。
en-us	Article 116 The following particulars are to be stated or recorded in a written contract for a specified purpose trust agreement; provided, however, that this does not apply to cases where the particulars listed in items (iv) through (xxi) are stated or recorded in an asset trust securitization plan:

ja-jp	一　特定目的信託契約の締結の年月日
en-us	(i) the date of the conclusion of the specified purpose trust agreement;

ja-jp	二　受託信託会社等及び原委託者の氏名又は名称
en-us	(ii) the names of the trustee trust company or financial institution and the originator;

ja-jp	三　特定目的信託である旨
en-us	(iii) a statement to the effect that the trust is a specified purpose trust;

ja-jp	四　原委託者の義務に関する事項
en-us	(iv) the particulars concerning the obligations of the originator;

ja-jp	五　受託信託会社等に対する費用の償還及び損害の補償に関する事項
en-us	(v) the particulars concerning the reimbursement of costs and compensation for damage to the trustee trust company or financial institution;

ja-jp	六　信託報酬の計算方法並びにその支払の方法及び時期に関する事項
en-us	(vi) the particulars concerning the method of the calculation of the trust fee and the means and time for the payment thereof;

ja-jp	七　公告の方法
en-us	(vii) the means of public notice;

ja-jp	八　特定資産の管理及び処分について受託信託会社等に対して指図を行うことができない旨
en-us	(viii) a statement to the effect that no instructions may be given to the trustee trust company or financial institution with regard to the administration and disposition of the specified assets;

ja-jp	九　社債的受益権を定める場合は、当該社債的受益権の元本があらかじめ定められた時期に償還されるものである旨及び当該社債的受益権に係る受益証券の権利者が権利者集会の決議（法第二百三十条第一項第二号イからヘまでに掲げるものを除く。）について議決権を有しない旨並びに令第五十二条第二項各号に掲げる条件
en-us	(ix) in cases of specifying bond-type beneficial interest, statements to the effect that the principal of the bond-type beneficial interest is to be redeemed at a pre-determined time and that the beneficiary certificate holders of the bond-type beneficial interest do not have voting rights with regard to resolutions (excluding those listed in Article 230, paragraph (1), item (ii), sub-items (a) through (f) of the Act) at a beneficiary certificate holders meeting, and the conditions listed in the items of Article 52, paragraph (2) of the Order;

ja-jp	十　法第二百三十条第一項第三号に規定する特別社債的受益権を定める場合は、原委託者は、その信用状態に係る事由が発生し、又は発生するおそれがあるときは、遅滞なく、その旨を受託信託会社等に通知しなければならない旨
en-us	(x) in cases of specifying special bond-type beneficial interest prescribed in Article 230, paragraph (1), item (iii) of the Act, a statement to the effect that the originator is required to notify the trustee trust company or financial institution of the occurrence or possible occurrence of grounds related to its credit status without delay;

ja-jp	十一　記名式の受益証券をもって表示される受益権について譲渡を制限する場合は、その旨
en-us	(xi) in cases of restricting the transfer of beneficial interest represented by a beneficiary certificate in registered form, a statement to that effect;

ja-jp	十二　記名式の受益証券の無記名式への転換について別段の定めをする場合は、その定め
en-us	(xii) in cases of providing otherwise with regard to the conversion of a beneficiary certificate in registered form into bearer form, the provisions;

ja-jp	十三　受益権の元本持分若しくは利益持分又は元本持分若しくは利益持分の計算に係る定め
en-us	(xiii) the provisions concerning share of principal or share of interest relating to beneficial interest or the calculation of the share of principal or share of interest;

ja-jp	十四　権利者名簿管理人（法第二百三十五条第三項に規定する権利者名簿管理人をいう。）又は登録機関を置く場合は、その旨並びにその氏名又は名称及び住所
en-us	(xiv) in cases of appointing an administrator of a beneficiary certificate holder register (meaning the administrator of a beneficiary certificate holder register prescribed in Article 235, paragraph (3) of the Act) or a registration organization, a statement to that effect and the name and address thereof;

ja-jp	十五　権利者名簿の基準日を指定する場合は、指定する日
en-us	(xv) in cases of designating the reference date of the beneficiary certificate holder register, the date thus designated;

ja-jp	十六　権利者集会の決議事項その他権利者集会に関する事項
en-us	(xvi) the particulars for resolution at the beneficiary certificate holders meeting, and other particulars concerning the beneficiary certificate holders meeting;

ja-jp	十七　代表権利者に対する報酬その他代表権利者に関する事項
en-us	(xvii) the remuneration for the representative beneficiary certificate holder and other particulars concerning the representative beneficiary certificate holder;

ja-jp	十八　特定信託管理者の選任その他特定信託管理者に関する事項
en-us	(xviii) the appointment of the specified trust administrator and other particulars concerning the specified trust administrator;

ja-jp	十九　特定目的信託契約の終了事由を定める場合は、その事由
en-us	(xix) in cases of specifying the grounds for termination of the specified purpose trust agreement, the grounds;

ja-jp	二十　受託信託会社等が固有財産により金融商品取引法第二条第八項第六号の行為を行う場合は、その旨及び当該行為に関する事項
en-us	(xx) if the trustee trust company or financial institution conducts the act set forth in Article 2, paragraph (8), item (vi) of the Financial Instruments and Exchange Act using its own property, a statement to that effect and the particulars concerning the act; and

ja-jp	二十一　その他重要な事項
en-us	(xxi) other material particulars.

ja-jp	（特別社債的受益権）
en-us	(Special Bond-Type Beneficial Interest)

ja-jp	第百十六条の二　法第二百三十条第一項第三号に規定する内閣府令で定めるものは、社債的受益権であって、次に掲げるものとする。
en-us	Article 116-2 The bond-type beneficial interests specified by Cabinet Office Order as prescribed in Article 230, paragraph (1), item (iii) of the Act are the following bond-type beneficial interests:

ja-jp	一　当該社債的受益権に係る特定目的信託契約に原委託者が特定資産を買い戻さなければならない旨の条件が付されているもの
en-us	(i) those subject to the condition that the originator must re-purchase the specified assets under the specified purpose trust agreement regarding the bond-type beneficial interest;

ja-jp	二　当該社債的受益権に係る特定目的信託契約の締結に際し、当該特定目的信託契約に基づき信託された特定資産を売り戻すことができる権利を原委託者が受託信託会社等に書面をもって付与しているもの
en-us	(ii) those where, upon the conclusion of a specified purpose trust agreement regarding the bond-type beneficial interest, the originator grants to the trustee trust company or financial institution in writing, the right to sell the specified assets included in the trust under the specified purpose trust agreement back to the originator; and

ja-jp	三　前二号に掲げるもののほか、一般に公正妥当と認められる会計の慣行に照らし、原委託者の会計処理において、当該社債的受益権に係る特定目的信託契約に基づき信託された特定資産が受託信託会社等に移転すると認められないもの
en-us	(iii) beyond those listed in the preceding two items, those where the specified assets included in the trust under the specified purpose trust agreement are not found to have been transferred to the trustee trust company or financial institution in the accounting of the originator in view of the accounting practices that are generally accepted as fair and appropriate.

ja-jp	（資金の借入れ及び費用の負担の禁止の例外）
en-us	(Exceptions to Prohibition of the Borrowing of Funds and the Bearing of Costs)

ja-jp	第百十七条　法第二百三十一条に規定する内閣府令で定める場合は、次に掲げる要件の全てを満たす場合とする。
en-us	Article 117 The cases specified by Cabinet Office Order as prescribed in Article 231 of the Act are the cases where all of the following requirements are satisfied:

ja-jp	一　資産信託流動化計画に第百十条第一号ロ（４）に掲げる事項が記載され、又は記録されていること。
en-us	(i) the particulars set forth in Article 110, item (i), sub-item (b), 4 are stated or recorded in the asset trust securitization plan;

ja-jp	二　資金の借入れ又は費用の負担の目的が、予測困難な事由によって資金調達を緊急に行わなければ受益証券の権利者の利益に重大な悪影響を及ぼすおそれがあると判断される場合において、一時的な資金不足に対応するもの（令第五十二条第二項第一号の配当又は同項第三号の償還のためのものを除く。）であること。
en-us	(ii) the purpose of borrowing funds or bearing costs is to cope with a temporary lack of funds when it is judged that any event that is difficult to predict would have a serious adverse effect on the interest of beneficiary certificate holders unless funds are urgently procured (excluding cases where the purpose is the distribution referred to in Article 52, paragraph (2), item (i) of the Order or the redemption referred to in item (iii) of that paragraph); and

ja-jp	三　あらかじめ受託信託会社等が当該資金の借入れ又は費用の負担を行うことについて、代表権利者又は特定信託管理者の承諾を得ていること（代表権利者及び特定信託管理者が存しない場合にあっては、各受益証券の権利者に通知をし、又は公告をしていること。）。
en-us	(iii) the trustee trust company or financial institution has obtained the consent of the representative beneficiary certificate holder or the specified trust administrator in advance for the borrowing of funds or bearing of costs (when there is no representative beneficiary certificate holder or specified trust administrator, the trustee trust company or financial institution has given notice to each beneficiary certificate holder to that effect or has given public notice).

ja-jp	（金銭の運用方法）
en-us	(Means of Investing Money)

ja-jp	第百十八条　法第二百三十二条第二号に規定する内閣府令で定める方法は、次に掲げる方法とする。
en-us	Article 118 The means specified by Cabinet Office Order as prescribed in Article 232, item (ii) of the Act are as follows:

ja-jp	一　金融庁長官の指定する銀行その他の金融機関への預金
en-us	(i) deposit in a bank or other financial institution designated by the Commissioner of the Financial Services Agency;

ja-jp	二　金銭信託（元本の損失の補てん契約があるものに限る。）
en-us	(ii) money trusts (limited to one covered by a contract for compensating any loss of principal); and

ja-jp	三　コール資金の貸付け
en-us	(iii) call loans.

ja-jp	（受益証券の記載事項）
en-us	(Particulars to Be Stated in Beneficiary Certificates)

ja-jp	第百十九条　法第二百三十四条第五項第十一号に規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	Article 119 The particulars specified by Cabinet Office Order as prescribed in Article 234, paragraph (5), item (xi) of the Act are as follows:

ja-jp	一　当該受益証券に係る受益権の元本の額
en-us	(i) the amount of principal of the beneficial interest regarding the beneficiary certificate; and

ja-jp	二　別表の特定資産の区分欄に掲げる特定資産（従たる特定資産を除く。）の区分に応じ、同表の特定資産の内容欄に掲げる事項
en-us	(ii) the particulars listed in the column of details of the specified assets in the Appended Table set forth in accordance with the categories of specified assets (excluding secondary specified assets) listed in the column of specified assets in that table.

ja-jp	（権利者名簿記載事項）
en-us	(Particulars to Be Stated in the Beneficiary Certificate Holder Register)

ja-jp	第百二十条　法第二百三十六条第一項第五号に規定する内閣府令で定める事項は、次のとおりとする。
en-us	Article 120 The particulars specified by Cabinet Office Order as prescribed in Article 236, paragraph (1), item (v) of the Act are as follows:

ja-jp	一　権利者名簿管理人を定めたときは、その氏名又は名称及び住所
en-us	(i) if an administrator of a beneficiary certificate holder register is specified, the name and address thereof;

ja-jp	二　記名式の受益証券をもって表示される受益権について譲渡の制限があるときは、その旨及びその内容
en-us	(ii) if there is a restriction on the transfer of beneficial interest represented by a beneficiary certificate in registered form, a statement to that effect and its details; and

ja-jp	三　前二号に掲げるもののほか、当該受益証券に係る特定目的信託契約の条項
en-us	(iii) beyond what is set forth in the preceding two items, the clauses of the specified purpose trust agreement regarding the beneficiary certificate.

ja-jp	（受託信託会社等が記名式の受益証券を取得した場合の特例）
en-us	(Special Provisions for Cases Where a Trustee Trust Company or Financial Institution Has Acquired Beneficiary Certificates in Registered Form)

ja-jp	第百二十条の二　受託信託会社等が記名式の受益証券の全部又は一部を取得した場合において、当該受益証券が消滅しなかったときは、受託信託会社等は、権利者名簿に記載又は記録される事項として、当該受益証券が固有財産に属するか、他の信託財産に属するか、又は当該受益証券に係る特定目的信託の信託財産に属するかの別をも記載し、又は記録しなければならない。
en-us	Article 120-2 If a trustee trust company or financial institution has acquired the whole or part of a beneficiary certificate in registered form, and the beneficiary certificate has not been extinguished, the trustee trust company or financial institution must state or record whether the beneficiary certificate is included in its own property or another trust property, or in the trust property of the specified purpose trust regarding the beneficiary certificate, as a particular to be stated or recorded in the beneficiary certificate holder register.

ja-jp	（権利者名簿記載事項の記載等の請求）
en-us	(Request to State Particulars for the Beneficiary Certificate Holder Register)

ja-jp	第百二十条の三　法第二百三十六条第二項において準用する信託法（平成十八年法律第百八号）第百九十八条第二項に規定する内閣府令で定める場合は、受益証券取得者（受益証券を受託信託会社等以外の者から取得した者（当該受託信託会社等を除く。）をいう。）が受益証券を提示して請求をした場合とする。
en-us	Article 120-3 The cases specified by Cabinet Office Order as prescribed in Article 198, paragraph (2) of the Trust Act (Act No. 108 of 2006) as applied mutatis mutandis pursuant to Article 236, paragraph (2) of the Act are the cases in which an acquirer of a beneficiary certificate (meaning the person who has acquired a beneficiary certificate from a person other than the trustee trust company or financial institution (excluding the trustee trust company or financial institution)) has made the request by presenting a beneficiary certificate.

ja-jp	（計算書類等の作成期日）
en-us	(Date of Preparation of Financial Statements)

ja-jp	第百二十一条　受託信託会社等は、特定目的信託契約の締結の日（資産信託流動化計画に第百六条第三号に掲げる事項の記載又は記録がある場合は、特定目的信託契約の効力が発生する日。以下この条において「締結日」という。）から二週間以内に、締結日現在の信託財産に係る貸借対照表を作成しなければならない。
en-us	Article 121 Trustee trust companies or financial institutions must prepare a balance sheet regarding the trust property as of the date of the conclusion of a specified purpose trust agreement (when the particulars set forth in Article 106, item (iii) is stated or recorded in an asset trust securitization plan, the day on which the specified purpose trust agreement becomes effective; hereinafter referred to as the "date of conclusion" in this Article) within two weeks from the date of conclusion.

ja-jp	（計算書類等の提出）
en-us	(Submission of Financial Statements)

ja-jp	第百二十二条　受託信託会社等は、次に掲げる書類（第二号に掲げる書類にあっては、同号の作成期日以前一年間において資産信託流動化計画に変更があった場合に限り、当該期間における最後の資産信託流動化計画の変更について法第二百二十七条第一項の規定による届出が行われた場合を除く。）を第百十一条第四号の作成期日から三箇月以内に管轄財務局長に提出しなければならない。
en-us	Article 122 Trustee trust companies or financial institutions must submit the following documents (with regard to the document set forth in item (ii), only if the asset securitization plan has been changed during the period of one year preceding the date of preparation set forth in that item, and excluding cases in which the notification concerning the most recent change in the asset securitization plan during the period has been made pursuant to the provisions of Article 227, paragraph (1) of the Act) to the competent Director-General of a Local Finance Bureau within three months from the date of preparation set forth in Article 111, item (iv):

ja-jp	一　法第二百六十四条第一項各号の資料及びその附属明細書
en-us	(i) the materials listed in the items of Article 264, paragraph (1) of the Act and their annexed detailed statements; and

ja-jp	二　当該作成期日における資産信託流動化計画
en-us	(ii) the asset trust securitization plan as of the date of preparation.

ja-jp	（特定目的信託契約の変更）
en-us	(Changes to Specified Purpose Trust Agreements)

ja-jp	第百二十三条　法第二百六十九条第一項第三号に規定する内閣府令で定める軽微な内容は、次に掲げる内容とする。
en-us	Article 123 (1) The details of a change specified by Cabinet Office Order as a minor change as prescribed in Article 269, paragraph (1), item (iii) of the Act are as follows:

ja-jp	一　受託信託会社等又は受益証券の権利者の意思によらない事象の発生を原因とする形式的な変更
en-us	(i) a formal change arising from the occurrence of an event that was not intentionally caused by the trustee trust company or financial institution or the beneficiary certificate holder;

ja-jp	二　権利者集会の決議又は裁判所の裁判による変更を原因とする形式的な変更
en-us	(ii) a formal change due to a change by a resolution of a beneficiary certificate holders meeting or a judicial decision of a court; and

ja-jp	三　資産信託流動化計画に従って、特定目的信託に係る債務の履行及び信託財産の処分により得られた金銭の分配を完了した場合における特定目的信託契約の期間の短縮
en-us	(iii) the shortening of the period of the specified purpose trust agreement in cases where the performance of obligations undertaken in relation to the specified purpose trust and the distribution of money obtained through the disposition of the trust property have been completed in accordance with the asset trust securitization plan.

ja-jp	２　法第二百六十九条第一項第四号に規定する内閣府令で定める場合は、次に掲げる場合とする。
en-us	(2) The cases specified by Cabinet Office Order as prescribed in Article 269, paragraph (1), item (iv) of the Act are as follows:

ja-jp	一　すべての受益証券の権利者の当該変更に係る事前の承諾がある場合
en-us	(i) cases in which the consent of all of the beneficiary certificate holders for the change has been obtained in advance;

ja-jp	二　原委託者による受益証券の募集等が開始されていない時点における変更であって、受託信託会社等及び原委託者の同意がある場合
en-us	(ii) cases in which consent has been obtained from the trustee trust company or financial institution, or the originator with regard to the change made as of the time when the originator had not yet commenced the public offering or private placement of beneficiary certificates; and

ja-jp	三　資産信託流動化計画に、当該資産信託流動化計画に記載し、又は記録すべき事項の内容が確定していない場合又はその改定があり得る場合における当該内容を確定し、又は改定するための要件及び手続の記載又は記録があり、当該記載又は記録に従って資産信託流動化計画に記載し、又は記録すべき事項の内容を確定し、又は改定したことによる場合
en-us	(iii) cases in which the requirements and procedures for determining or changing the details of the particulars required to be stated or recorded in an asset trust securitization plan when such details have not yet been determined or may be subject to change, are stated or recorded in the asset trust securitization plan, and the details of the particulars required to be stated or recorded in the asset trust securitization plan have been determined or changed in accordance with the statement or record of the requirements and procedures.

ja-jp	（資産信託流動化計画の変更禁止事項）
en-us	(Particulars Prohibited from being Changed in Asset Trust Securitization Plans)

ja-jp	第百二十四条　法第二百六十九条第二項第一号に規定する内閣府令で定めるものは、第百七条第一号及び第五号に掲げる事項（同号に掲げる事項については、開発により特定資産を取得する場合において当該開発に係る契約を受託信託会社等と締結する者及び特定目的信託契約の締結日以後において特定資産の取得を予定する場合（開発により特定資産を取得する場合を除く。）における当該特定資産の譲渡人に係る事項を除く。）とする。
en-us	Article 124 (1) The particulars specified by Cabinet Office Order as prescribed in Article 269, paragraph (2), item (i) of the Act are the particulars listed in Article 107, items (i) and (v) (with regard to the particulars set forth in that item, when the specified assets are to be acquired through a development, excluding the particulars concerning the person who has concluded a contract for development with the trustee trust company or financial institution and in cases of planning to acquire the specified assets on or after the date of the conclusion of a specified purpose trust agreement (excluding cases of acquiring the specified assets through a development), excluding the particulars concerning the transferor of the specified assets).

ja-jp	２　法第二百六十九条第二項第二号に規定する内閣府令で定めるものは、法第二百二十六条第一項第三号ロに掲げる事項並びに第百八条第一項第二号イ及びロ、第百九条第一号から第四号まで、第百十条第一号イ、同条第二号イ及びロ並びに同条第三号イ及びロに掲げる事項とする。
en-us	(2) The particulars specified by Cabinet Office Order as prescribed in Article 269, paragraph (2), item (ii) of the Act are to be the particulars listed in Article 226, paragraph (1) item (iii), sub-item (b) of the Act, and the particulars listed in Article 108, paragraph (1), item (ii), sub-items (a) and (b), Article 109, items (i) through (iv), Article 110, item (i), sub-item (a), item (ii), sub-items (a) and (b), and item (iii), sub-items (a) and (b).

ja-jp	（変更の公告）
en-us	(Public Notice of Changes)

ja-jp	第百二十四条の二　法第二百七十条の規定による公告は、法第二百八十八条に規定する公告の方法によりするものとする。
en-us	Article 124-2 A public notice pursuant to the provisions of Article 270 of the Act is to be made by the means of public notice prescribed in Article 288 of the Act.

ja-jp	（信託業務を営む協同組織金融機関に係る法の適用）
en-us	(Application of the Act Related to Cooperative Financial Institutions Engaged in Trust Business)

ja-jp	第百二十五条　法第二百七十五条第一項に規定する前受託信託会社等が信託業務を営む金融機関（金融機関の信託業務の兼営等に関する法律施行令（平成五年政令第三十一号）第二条第三号から第十五号までに掲げる金融機関に限る。次項において「兼営金融機関」という。）である場合における法第二百七十五条第三項の規定の適用については、同項中「本店」とあるのは、「主たる事務所」とする。
en-us	Article 125 (1) With regard to the application of the provisions of Article 275, paragraph (3) of the Act to cases where the former trustee trust company or financial institution prescribed in Article 275, paragraph (1) of the Act falls under the category of financial institutions engaged in a trust business (limited to the financial institutions listed in Article 2, items (iii) through (xv) of the Enforcement Order of the Act on Engagement in Trust Business by a Financial Institution (Cabinet Order No. 31 of 1993); referred to as "financial institutions engaged in trust business" in the following paragraph), the term "head office" in Article 275, paragraph (3) of the Act is deemed to be replaced with "principal office".

ja-jp	２　受託信託会社等が兼営金融機関である場合における法第二百七十九条第三項において準用する法第二百七十五条第三項の規定及び法第二百八十三条第一項の規定の適用については、これらの規定中「本店」とあるのは「主たる事務所」と、法第二百八十三条第一項中「支店」とあるのは「主たる事務所以外の事務所」とする。
en-us	(2) With regard to the application of the provisions of Article 275, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 279, paragraph (3) of the Act, and the provisions of Article 283, paragraph (1) of the Act, to cases in which a trustee trust company or financial institution falls under the category of financial institutions engaged in trust business, the term "head office" in those provisions is deemed to be replaced with "principal office", and the term "branch office" in Article 283, paragraph (1) of the Act is deemed to be replaced with "office other than the principal office".

ja-jp	（受益証券の募集等の相手方に交付すべき書類）
en-us	(Documents to Be Delivered to the Other Party of Public Offering or Private Placement of Beneficiary Certificates)

ja-jp	第百二十六条　法第二百八十六条第二項及び第四項に規定する内閣府令で定める書類は、次に掲げる書類とする。
en-us	Article 126 The documents specified by Cabinet Office Order as prescribed in Article 286, paragraphs (2) and (4) of the Act are as follows:

ja-jp	一　資産信託流動化計画の謄本又は抄本
en-us	(i) a certified copy or extract of the asset trust securitization plan; and

ja-jp	二　資産信託流動化計画に定められた特定資産（従たる特定資産を除く。）につき、次に掲げる資産の区分に応じ、それぞれ次に定める事項を記載した書類
en-us	(ii) documents stating the particulars specified in the following items in accordance with the category of assets listed in each item concerning the specified assets (excluding secondary specified assets) specified in the asset trust securitization plan:

ja-jp	イ　土地若しくは建物又は令第十五条第一項各号に掲げるもの　不動産鑑定士によるこれらの資産に係る不動産の鑑定評価の評価額
en-us	(a) the specified assets are land or buildings, or assets listed in the items of Article 15, paragraph (1) of the Order: the appraised value determined through a real property appraisal regarding the assets conducted by a real estate appraiser; and

ja-jp	ロ　イに掲げる資産以外の資産　当該資産の価格につき調査した結果
en-us	(b) the specified assets are assets other than those listed in sub-item (a): the results of an investigation made with regard to the value of the assets.

ja-jp	第四章　雑則
en-us	Chapter IV Miscellaneous Provisions

ja-jp	（電磁的記録）
en-us	(Electronic or Magnetic Records)

ja-jp	第百二十七条　法第四条第四項に規定する内閣府令で定めるものは、電子計算機に備えられたファイル又は電磁的記録媒体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。
en-us	Article 127 The electronic or magnetic records specified by Cabinet Office Order as prescribed in Article 4, paragraph (4) of the Act are information recorded in a file stored in a computer or prepared using an electronic or magnetic recording medium.

ja-jp	（電磁的方法）
en-us	(Electronic or Magnetic Means)

ja-jp	第百二十八条　法第四十条第三項及び法第二百四十二条第五項（法第二百五十三条において準用する場合を含む。）において準用する信託法第百八条第三号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。
en-us	Article 128 (1) The means that uses an electronic data processing system or a means utilizing any other information and communications technology specified by Cabinet Office Order as prescribed in Article 40, paragraph (3) of the Act and in Article 108, item (iii) of the Trust Act as applied mutatis mutandis pursuant to Article 242, paragraph (5) of the Act (including as applied mutatis mutandis pursuant to Article 253 of the Act) are as follows:

ja-jp	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
en-us	(i) a means that uses an electronic data processing system, listed in sub-item (a) or (b):

ja-jp	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
en-us	(a) a means of transmitting information via a telecommunications line that links the computer used by the sender and the computer used by the recipient and recording the information in the file stored on the computer used by the recipient; or

ja-jp	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
en-us	(b) a means of providing details of the information which is recorded in a file stored on the computer used by the sender to the person who receives the information for inspection via a telecommunications line, and recording the information in a file stored on the computer used by the person who receives the information;

ja-jp	二　電磁的記録媒体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
en-us	(ii) a means of delivering a file containing information that has been prepared using electronic or magnetic recording media.

ja-jp	２　法第百三十二条第二項（法第百四十条第二項、第百五十一条第五項及び第百五十七条第二項において準用する場合を含む。）に規定する内閣府令で定める方法は、次に掲げる方法とする。
en-us	(2) The means specified by Cabinet Office Order as prescribed in Article 132, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 140, paragraph (2), Article 151, paragraph (5), and Article 157, paragraph (2) of the Act) are as follows:

ja-jp	一　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電気通信回線を通じて情報が送信され、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当該情報を記録する方法
en-us	(i) a means of sending information from the computer used by the sender to the computer used by the recipient via a telecommunications line, and recording the information in the file stored on the computer used by the recipient; or

ja-jp	二　電磁的記録媒体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
en-us	(ii) a means of delivering a file containing the information prepared by the use of electronic or magnetic recording medium.

ja-jp	３　前二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。
en-us	(3) The means listed in the items of the preceding two paragraphs must be those that enable the recipient to prepare documents by outputting the records in the file.

ja-jp	第百二十九条　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。
en-us	Article 129 (1) The measures specified by Cabinet Office Order as those to be taken in lieu of signing or affixing names and personal seals as referred to in the following provisions are electronic signatures:

ja-jp	一　法第十六条第五項
en-us	(i) the provisions of Article 16, paragraph (5) of the Act;

ja-jp	二　法第二十八条第三項において準用する会社法第百二十二条第三項
en-us	(ii) the provisions of Article 122, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 28, paragraph (3) of the Act;

ja-jp	三　法第三十二条第六項において準用する会社法第百四十九条第三項（法第三十三条第三項において法第三十二条第六項を準用する場合を含む。）
en-us	(iii) the provisions of Article 149, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 32, paragraph (6) of the Act (including cases where Article 32, paragraph (6) of the Act is applied mutatis mutandis pursuant to Article 33, paragraph (3) of the Act);

ja-jp	四　法第百二十五条において準用する会社法第六百八十二条第三項
en-us	(iv) the provisions of Article 682, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 125 of the Act; and

ja-jp	五　法第百二十五条において準用する会社法第六百九十五条第三項
en-us	(v) the provisions of Article 695, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 125 of the Act.

ja-jp	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。
en-us	(2) The term "electronic signatures" as prescribed in the preceding paragraph means a measure to be taken on information which can be recorded in electronic or magnetic records, which satisfies all of the following requirements:

ja-jp	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。
en-us	(i) the measure is one which indicates that the information has been prepared by the person who implemented the measure; and

ja-jp	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。
en-us	(ii) the measure is one which provides confirmation as to whether the information has been altered or not.

ja-jp	（電磁的記録に記録された事項を表示する方法）
en-us	(Means of Indicating the Particulars Recorded in Electronic or Magnetic Records)

ja-jp	第百三十条　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。
en-us	Article 130 The means specified by Cabinet Office Order as prescribed in the following provisions are the means of indicating the particulars recorded in the electronic or magnetic records under the following provisions on paper or on a computer screen:

ja-jp	一　法第五条第四項において準用する会社法第三十一条第二項第三号
en-us	(i) the provisions of Article 31, paragraph (2), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 5, paragraph (4) of the Act;

ja-jp	二　法第十六条第六項において準用する会社法第三十一条第二項第三号
en-us	(ii) the provisions of Article 31, paragraph (2), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 16, paragraph (6) of the Act;

ja-jp	三　法第二十八条第三項において準用する会社法第百二十五条第二項第二号
en-us	(iii) the provisions of Article 125, paragraph (2), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 28, paragraph (3) of the Act;

ja-jp	四　法第三十八条において準用する会社法第百八十二条の二第二項第三号
en-us	(iv) the provisions of Article 182-2, paragraph (2), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 38 of the Act;

ja-jp	五　法第三十八条において準用する会社法第百八十二条の六第三項第三号
en-us	(v) the provisions of Article 182-6, paragraph (3), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 38 of the Act;

ja-jp	六　法第四十三条第三項において準用する会社法第百二十五条第二項第二号
en-us	(vi) the provisions of Article 125, paragraph (2), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 43, paragraph (3) of the Act;

ja-jp	七　法第五十条第一項において準用する会社法第百八十二条の二第二項第三号
en-us	(vii) the provisions of Article 182-2, paragraph (2), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 50, paragraph (1) of the Act;

ja-jp	八　法第五十条第一項において準用する会社法第百八十二条の六第三項第三号
en-us	(viii) the provisions of Article 182-6, paragraph (3), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 50, paragraph (1) of the Act;

ja-jp	九　法第六十三条第三項第二号
en-us	(ix) the provisions of Article 63, paragraph (3), item (ii) of the Act;

ja-jp	十　法第六十五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
en-us	(x) the provisions of Article 310, paragraph (7), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 65, paragraph (1) of the Act;

ja-jp	十一　法第六十五条第二項において準用する会社法第三百十二条第五項
en-us	(xi) the provisions of Article 312, paragraph (5) of the Companies Act as applied mutatis mutandis pursuant to Article 65, paragraph (2) of the Act;

ja-jp	十二　法第六十五条第三項において準用する会社法第三百十八条第四項第二号
en-us	(xii) the provisions of Article 318, paragraph (4), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the Act;

ja-jp	十三　法第八十六条第二項において準用する会社法第三百七十四条第二項第二号
en-us	(xiii) the provisions of Article 374, paragraph (2), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 86, paragraph (2) of the Act;

ja-jp	十四　法第八十六条第二項において準用する会社法第三百七十八条第二項第三号
en-us	(xiv) the provisions of Article 378, paragraph (2), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 86, paragraph (2) of the Act;

ja-jp	十五　法第九十一条第二項第二号
en-us	(xv) the provisions of Article 91, paragraph (2), item (ii) of the Act;

ja-jp	十六　法第百条第一項第二号
en-us	(xvi) the provisions of Article 100, paragraph (1), item (ii) of the Act;

ja-jp	十七　法第百五条第四項において準用する会社法第四百四十二条第三項第三号
en-us	(xvii) the provisions of Article 442, paragraph (3), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 105, paragraph (4) of the Act;

ja-jp	十八　法第百二十五条において準用する会社法第六百八十四条第二項第二号
en-us	(xviii) the provisions of Article 684, paragraph (2), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 125 of the Act;

ja-jp	十九　法第百二十九条第二項において準用する会社法第七百三十一条第三項第二号
en-us	(xix) the provisions of Article 731, paragraph (3), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act;

ja-jp	二十　法第百二十九条第二項において準用する会社法第七百三十五条の二第三項第二号
en-us	(xx) Article 735-2, paragraph (3), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 129, paragraph (2) of the Act;

ja-jp	二十一　法第百七十七条第三項において準用する会社法第四百九十六条第二項第三号
en-us	(xxi) the provisions of Article 496, paragraph (2), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 177, paragraph (3) of the Act;

ja-jp	二十二　法第二百四十五条第二項（法第二百五十三条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三百十二条第五項
en-us	(xxii) the provisions of Article 312, paragraph (5) of the Companies Act as applied mutatis mutandis pursuant to Article 245, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 253 of the Act);

ja-jp	二十三　法第二百四十九条第一項（法第二百五十三条において準用する場合を含む。次号において同じ。）において準用する会社法第七百三十一条第三項第二号
en-us	(xxiii) Article 731, paragraph (3), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 249, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 253 of the Act; the same applies in the following item);

ja-jp	二十四　法第二百四十九条第一項において準用する会社法第七百三十五条の二第三項第二号
en-us	(xxiv) Article 735-2, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 249, paragraph (1) of the Act;

ja-jp	二十五　法第二百六十四条第五項において準用する会社法第四百四十二条第三項第三号
en-us	(xxv) the provisions of Article 442, paragraph (3), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 264, paragraph (5) of the Act;

ja-jp	二十六　法第二百六十七条第一項第二号
en-us	(xxvi) the provisions of Article 267, paragraph (1), item (ii) of the Act;

ja-jp	二十七　法第二百七十五条第五項において準用する会社法第四百四十二条第三項第三号
en-us	(xxvii) the provisions of Article 442, paragraph (3), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 275, paragraph (5) of the Act; and

ja-jp	二十八　法第二百七十九条第三項において準用する会社法第四百四十二条第三項第三号
en-us	(xxviii) the provisions of Article 442, paragraph (3), item (iii) of the Companies Act as applied mutatis mutandis pursuant to Article 279, paragraph (3) of the Act.

ja-jp	（電磁的記録の備置きに関する特則）
en-us	(Special Provisions on Keeping Electronic or Magnetic Records)

ja-jp	第百三十一条　次に掲げる規定に規定する内閣府令で定めるものは、特定目的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特定目的会社の支店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。
en-us	Article 131 The means specified by Cabinet Office Order as prescribed in the following provisions are the measures by the means which use an electronic data processing system that links the computer used by a specified purpose company via a telecommunications line, and by which the details of the information recorded in the file stored on the computer is recorded in the file stored on the computer used at the branch office of the specified purpose company via a telecommunications line:

ja-jp	一　法第五条第四項において準用する会社法第三十一条第四項
en-us	(i) the provisions of Article 31, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 5, paragraph (4) of the Act;

ja-jp	二　法第十六条第六項において準用する会社法第三十一条第四項
en-us	(ii) the provisions of Article 31, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 16, paragraph (6) of the Act;

ja-jp	三　法第六十五条第三項において準用する会社法第三百十八条第三項
en-us	(iii) the provisions of Article 318, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 65, paragraph (3) of the Act;

ja-jp	四　法第百五条第二項
en-us	(iv) the provisions of Article 105, paragraph (2) of the Act; and

ja-jp	五　法第二百六十四条第四項
en-us	(v) the provisions of Article 264, paragraph (4) of the Act.

ja-jp	（検査役が提供する電磁的記録）
en-us	(Electronic or Magnetic Records Provided by Inspectors)

ja-jp	第百三十二条　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。
en-us	Article 132 (1) The electronic or magnetic records specified by Cabinet Office Order as prescribed in the following provisions are electronic or magnetic recording media provided in Article 36, paragraph (1) of the Regulations on Commercial Registrations (Ministry of Justice Order No. 23 of March 11, 1964)(limited to electronic or magnetic records), and the electronic or magnetic records specified by the person who receives the provision of electronic or magnetic records pursuant to the following provisions:

ja-jp	一　法第十八条第二項において準用する会社法第三十三条第四項
en-us	(i) the provisions of Article 33, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 18, paragraph (2) of the Act;

ja-jp	二　法第三十六条第五項において準用する会社法第二百七条第四項
en-us	(ii) the provisions of Article 207, paragraph (4) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act;

ja-jp	三　法第五十八条第二項において準用する会社法第三百六条第五項
en-us	(iii) the provisions of Article 306, paragraph (5) of the Companies Act as applied mutatis mutandis pursuant to Article 58, paragraph (2) of the Act; and

ja-jp	四　法第八十一条第二項において準用する会社法第三百五十八条第五項
en-us	(iv) the provisions of Article 358, paragraph (5) of the Companies Act as applied mutatis mutandis pursuant to Article 81, paragraph (2) of the Act.

ja-jp	（検査役による電磁的記録に記録された事項の提供）
en-us	(Provision of the Particulars Recorded in the Electronic or Magnetic Records by Inspectors)

ja-jp	第百三十三条　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、電磁的方法のうち、検査役提供規定により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。
en-us	Article 133 The means specified by Cabinet Office Order as prescribed in the following provisions (hereinafter referred to as the "provisions for the inspectors' provision of particulars" in this Article) are the electronic or magnetic means specified by the person who receives the particulars recorded in the electronic or magnetic records provided pursuant to the provisions for the inspectors' provision of particulars:

ja-jp	一　法第十八条第二項において準用する会社法第三十三条第六項
en-us	(i) the provisions of Article 33, paragraph (6) of the Companies Act as applied mutatis mutandis pursuant to Article 18, paragraph (2) of the Act;

ja-jp	二　法第三十六条第五項において準用する会社法第二百七条第六項
en-us	(ii) the provisions of Article 207, paragraph (6) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act;

ja-jp	三　法第五十八条第二項において準用する会社法第三百六条第七項
en-us	(iii) the provisions of Article 306, paragraph (7) of the Companies Act as applied mutatis mutandis pursuant to Article 58, paragraph (2) of the Act; and

ja-jp	四　法第八十一条第二項において準用する会社法第三百五十八条第七項
en-us	(iv) the provisions of Article 358, paragraph (7) of the Companies Act as applied mutatis mutandis pursuant to Article 81, paragraph (2) of the Act.

ja-jp	（資産流動化法施行令に係る電磁的方法）
en-us	(Electronic or Magnetic Means Regarding the Enforcement Order of the Asset Securitization Act)

ja-jp	第百三十四条　令第十一条第一項、第十八条第一項及び第四十一条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。
en-us	Article 134 The type and details of the electronic or magnetic means required to be indicated pursuant to the provisions of Article 11, paragraph (1), Article 18, paragraph (1) and Article 41, paragraph (1) of the Order are as follows:

ja-jp	一　次に掲げる方法のうち、送信者が使用するもの
en-us	(i) among the following means, those used by the sender:

ja-jp	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
en-us	(a) the means of using an electronic data processing system, which is listed in the following:

ja-jp	（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
en-us	1. the means of transmitting information via a telecommunications line that links the computer used by the sender and the computer used by the recipient and recording the information in the file stored on the computer used by the recipient; or

ja-jp	（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
en-us	2. the means of offering the details of the information which are recorded in a file stored on the computer used by the sender to the person who receives the provision of the information for inspection via a telecommunications line and recording the information in the file stored on the computer used by the person who receives the provision of the information;

ja-jp	ロ　電磁的記録媒体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
en-us	(b) the means of delivering a file containing the information that has been prepared using electronic or magnetic recording media; and

ja-jp	二　ファイルへの記録の方式
en-us	(ii) the means of recording the information in the file.

ja-jp	（貸借対照表等の事項の提供を電磁的方法により受けるために必要な事項）
en-us	(Particulars Necessary for Making the Particulars in the Balance Sheet Available by Electronic or Magnetic Means)

ja-jp	第百三十五条　法第二十二条第二項第十三号に規定する内閣府令で定めるものは、法第百四条第七項の規定による措置をとるために使用する自動公衆送信装置（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。）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とする。
en-us	Article 135 The particulars specified by Cabinet Office Order as prescribed in Article 22, paragraph (2), item (xiii) of the Act are the letters, marks or any other codes, or their combination which are assigned for the identification, on the Internet, of the part of the automatic public transmission server (meaning the device which, when connected with a telecommunications line provided for the use of the public, has the function of performing the automatic public transmission of information recorded in the recording medium of the device used for automatic public transmission or information inputted into the device) used to take the measures under the provisions of Article 104, paragraph (7) of the Act, and which allow the person who receives the provision of information to inspect the details of the information by the inputting thereof into the computer used by the person or to record the information in the files stored on the computer.

ja-jp	第百三十六条　特定目的会社、受託信託会社等、特定譲渡人又は原委託者（以下この条において「特定目的会社等」という。）が届出書その他法、令及びこの府令（これらの法令において準用する他の法令の規定を含む。次条において同じ。）に規定する書類又は電磁的記録（以下この条において「届出書等」という。）を財務局長又は福岡財務支局長に提出しようとする場合において、当該特定目的会社等の本店、主たる事務所又は住所の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、当該特定目的会社等は、当該届出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 136 If a specified purpose company, trustee trust company or financial institution, specified transferor, or originator (hereinafter referred to as a "specified purpose company, etc." in this Article) seeks to submit a written notification or any other documents, or electronic or magnetic records as prescribed in the Act, the Order, or this Order of the Prime Minister's Office (including the provisions of other laws and regulations as applied mutatis mutandis pursuant to the Act, the Order, or this Order of the Prime Minister's Office; the same applies in the following Article) (hereinafter referred to as a "written notification, etc." in this Article) to the Director-General of a Local Finance Bureau, or Director-General of the Fukuoka Local Finance Branch Bureau, if the locality of the head office, principal office or address of the specified purpose company, etc. is under the jurisdiction of any local finance office or the Otaru Sub-Office or the Kitami Sub-Office, the specified purpose company, etc. must submit the written notification, etc. through the Director of the Local Finance Office or the Sub-Office.

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

ja-jp	第百三十七条　財務局長又は福岡財務支局長は、法、令及びこの府令の規定による承認又は確認に関する申請がその事務所に到達してから二箇月以内に、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 137 (1) If an application for the approval or confirmation under the provisions of the Act, the Order, or this Order of the Prime Minister's Office has been filed, the Director-General of a Local Finance Bureau, or Director-General of the Fukuoka Local Finance Branch Bureau is to endeavor to render a disposition for the application within two months from the day on which the application arrived at their office.

ja-jp	２　前項に規定する期間には、次に掲げる期間を含まないものとする。
en-us	(2) The following periods are not to be included in the period prescribed in 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 amendment of the 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 application to change the content of the 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 application to add materials that are found to be necessary for the examination of the application.

ja-jp	別表　特定資産の内容の記載事項表（第十八条、第百七条、第百十九条関係）
en-us	Appended Table List of Particulars to Be Stated as Details of Specified Assets (Re: Art. 18, 107, and 119)

ja-jp	略
en-us	Omitted