ja-jp	三　当該有価証券の発行者の株主名簿等に記載された者（当該者が一以上の金融商品取引業者等から金融商品取引業等に関する内閣府令第五十三条第一号に規定する契約の種類に属する金融商品取引契約に関し、法第三十四条の三第四項（法第三十四条の四第六項において準用する場合を含む。）の規定により特定投資家とみなされる者であることを当該発行者が知つている者に限る。）の数
en-us	(iii) the number of persons stated in the shareholder registry, etc. of the issuer of securities (limited to persons known by the relevant issuer as those who are deemed to be professional investors pursuant to the provisions of Article 34-3, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of the Act) by one or more financial instruments business operators, etc., with regard to a contract for a financial instruments transaction that belongs to the class of contract prescribed in Article 53, item (i) of the Cabinet Office Order on Financial Instruments Business).

ja-jp	第十六条　令第四条第一項に規定する内閣府令で定める書類は、次の各号に掲げる有価証券の発行者の区分に応じ、当該各号に定める書類とする。
en-us	Article 16 (1) The documents specified by Cabinet Office Order, referred to in Article 4, paragraph (1) of the Order, are the documents specified in the following items according to the category of issuers of securities listed in the respective items:

ja-jp	一　内国会社　次に掲げる書類
en-us	(i) a domestic company: the following documents

ja-jp	イ　定款（財団たる内国会社である場合は、その寄附行為）
en-us	(a) the articles of incorporation (in cases of a domestic company which is a foundation, the articles of endowment);

ja-jp	ロ　申請時における株主名簿（優先出資法に規定する優先出資者名簿を含み、当該有価証券が株券以外の有価証券である場合には、その所有者の名簿。第三項及び第五項において同じ。）の写し
en-us	(b) a copy of the shareholder registry (including a preferred equity investor register as prescribed in the Act on Preferred Equity Investment, and when the relevant securities are securities other than share certificates, a register of the holders thereof; the same applies in paragraph (3) and paragraph (5)) at the time of application;

ja-jp	ハ　令第四条第二項第一号に掲げる会社（指定法人を含む。）については、解散を決議した株主総会（相互会社にあつては、社員総会又は総代会。社団たる医療法人にあつては、社員総会。以下同じ。）の議事録の写し（財団たる医療法人及び学校法人等にあつては、解散事由に該当することとなつたことを知るに足る書面の写し）及び解散の登記をした登記事項証明書又はこれらに準ずる書面
en-us	(c) with regard to a company (including a designated corporation) listed in Article 4, paragraph (2), item (i) of the Order, a copy of the minutes of the shareholders meeting (in the case of a mutual company, the general meeting of members or general meeting of representatives; in the case of a medical care corporation which is an association, the general meeting of members) at which the resolution for dissolution was adopted (in the case of a medical care corporation or incorporated educational institution, etc. which are foundations, a copy of a document sufficiently showing that it has fallen under the grounds for dissolution) and a certificate of registered matters in which the dissolution is registered or documents equivalent thereto;

ja-jp	ニ　令第四条第二項第二号に掲げる会社（指定法人を含む。）については、事業の休止の経緯及び今後の見通しについて記載した書面
en-us	(d) with regard to a company (including a designated corporation) listed in Article 4, paragraph (2), item (ii) of the Order, a document in which the particulars of the suspension of business and the future prospects are stated; and

ja-jp	ホ　令第四条第四項に規定する会社については、当該更生手続開始の公告の写し
en-us	(e) with regard to a company prescribed in Article 4, paragraph (4) of the Order, a copy of the public notice for the commencement of reorganization proceedings.

ja-jp	二　外国会社　次に掲げる書類
en-us	(ii) a foreign company: the following documents

ja-jp	イ　前号に定める書類（同号ハに掲げる書類がない場合には、これらに準ずる書類）
en-us	(a) the documents specified in the preceding item (when there are none of the documents listed in (c) of that item, documents equivalent thereto);

ja-jp	ロ　当該承認申請書に記載された当該外国会社の代表者が当該承認申請書の提出に関し正当な権限を有する者であることを証する書面
en-us	(b) a document proving that the representative person of the foreign company stated in the written application for approval is a person who has legitimate authority for the submission of the relevant written application for approval; and

ja-jp	ハ　当該外国会社が、本邦内に住所を有する者に、当該承認申請書の提出に関する一切の行為につき当該外国会社を代理する権限を付与したことを証する書面
en-us	(c) a document proving that the foreign company has granted a person who has an address in Japan the authority to represent the relevant foreign company for any acts concerning submission of the written application for approval.

ja-jp	２　令第四条第二項第三号に規定する内閣府令で定める数は、二十五名とする。
en-us	(2) The number specified by Cabinet Office Order, referred to in Article 4, paragraph (2), item (iii) of the Order, is 25 persons.

ja-jp	３　前項に規定する数は、次の各号に掲げる有価証券の区分に応じ、当該各号に定めるところにより算定するものとする。
en-us	(3) The number specified in the preceding paragraph is calculated pursuant to the provisions of the following items according to the category of securities listed in the respective items:

ja-jp	一　内国会社の発行する有価証券　申請時又は申請のあつた日の属する事業年度の直前事業年度（次号において「基準事業年度」という。）の末日において株主名簿に記載され、又は記録されている者の数
en-us	(i) securities issued by a domestic company: the number of persons stated or recorded in the shareholder registry as of the time of the application or the last day of the business year immediately preceding the business year which includes the date of application (referred to as the "base business year" in the following item); and

ja-jp	二　外国会社の発行する有価証券　申請時又は基準事業年度の末日において当該有価証券の保管の委託を受けている金融商品取引業者等の有する当該有価証券の所有者の名簿に記載され、又は記録されている者（非居住者を除く。）の数
en-us	(ii) securities issued by a foreign company: the number of persons (excluding non-residents) stated or recorded in the register of the holders of the securities held by a financial instruments business operator, etc. that is entrusted with the custody of the relevant securities, as of the time of the application or the last day of the base business year.

ja-jp	４　令第四条第三項に規定する内閣府令で定める期間は、四年とする。
en-us	(4) The period specified by Cabinet Office Order, referred to in Article 4, paragraph (3) of the Order, is four years.

ja-jp	５　令第四条第三項に規定する内閣府令で定める書類は、次に掲げる書類とする。
en-us	(5) The documents specified by Cabinet Office Order, referred to in Article 4, paragraph (3) of the Order, are the following documents:

ja-jp	一　当該書類の提出に係る事業年度の末日における株主名簿の写し
en-us	(i) a copy of the shareholder registry as of the last day of the business year pertaining to the submission of the documents; and

ja-jp	二　当該事業年度に係る会社法第四百三十八条第一項に掲げるもので、定時株主総会に報告したもの又はその承認を受けたもの（外国会社並びに内国法人である指定法人及び持分会社にあつては、これらに準ずるもの。）
en-us	(ii) the documents listed in Article 438, paragraph (1) of the Companies Act pertaining to the relevant business year, which have been reported at the annual shareholders meeting or have obtained approval thereat (in cases of a foreign company and a designated corporation and a membership company who is a domestic corporation, documents equivalent thereto).

ja-jp	６　第一項第二号に定める書類及び前項各号に掲げる書類が日本語をもつて記載したものでないときは、その日本語による翻訳文を付さなければならない。
en-us	(6) When documents listed in paragraph (1), item (ii) and the items of the preceding paragraph have not been written in Japanese, Japanese translations thereof must be attached.

ja-jp	（有価証券報告書の提出を要しない場合）
en-us	(When Submission of an Annual Securities Report May Be Omitted)

ja-jp	第十六条の二　法第二十四条第三項に規定する内閣府令で定める場合は、同条第一項本文の規定の適用を受けない会社（指定法人を含む。）の発行する有価証券が同項第三号に掲げる有価証券に該当することとなつた場合で、次のいずれかに掲げるときとする。
en-us	Article 16-2 The cases specified by Cabinet Office Order, referred to in Article 24, paragraph (3) of the Act, are the cases where the securities issued by a company (including a designated corporation) to which the main clause of paragraph (1) of that Article do not apply, have come to fall under the category of securities listed in item (iii) of that paragraph, which are listed in any of the following items:

ja-jp	一　その該当することとなつた日がその日の属する事業年度開始の日から三月（外国会社の発行する有価証券の場合は六月、令第三条の四により関東財務局長の承認を受けた場合には当該承認を受けた期間）を経過しているとき。
en-us	(i) when the day on which the securities had come to fall under the category of securities listed in Article 24, paragraph (1), item (iii) of the Act is the day on which three months (in cases of securities issued by a foreign company, six months, and if approval from the Director-General of the Kanto Local Finance Bureau has been obtained pursuant to Article 3-4 of the Order, the period approved) have elapsed from the day of commencement of the business year which includes the aforementioned date; or

ja-jp	二　当該有価証券がその募集又は売出しにつき法第四条第一項本文、第二項本文又は第三項本文の規定の適用を受けることにより、法第五条第一項の規定により提出された届出書に、当該届出書が提出された日の属する事業年度の直前事業年度に係る財務諸表又は財務書類（財務諸表等規則第一条第一項に規定する財務書類のうち外国会社が提出するものをいう。）が掲げられているとき。
en-us	(ii) when financial statements or financial documents (meaning financial documents prescribed in Article 1, paragraph (1) of the Regulation on Financial Statements which are submitted by a foreign company) pertaining to the business year immediately preceding the business year which includes the day on which a written notification submitted pursuant to Article 5, paragraph (1) of the Act has been submitted, are listed in the written notification by applying the provisions of the main clause of Article 4, paragraph (1) of the Act, the main clause of paragraph (2) of that Article, or the main clause of paragraph (3) of that Article with regard to the public offering or secondary distribution of the securities.

ja-jp	（有価証券の所有者数の算定方法）
en-us	(Method of Calculating the Number of Holders of Securities)

ja-jp	第十六条の三　法第二十四条第一項第四号に規定する所有者の数は、次の各号に掲げる有価証券の区分に応じ、当該各号に定めるところにより算定するものとする。ただし、特別の法律により定款をもつて譲受人を当該会社の事業に関係のある者に限ることができるとされている株券について、当該株券の所有状況の把握に資するため、当該会社が株主名簿以外に当該会社の事業と特定の関係を有する当該株券の所有者に係る名簿を作成している場合であつて、当該名簿に基づき当該株券の移動が管理されているときは、当該名簿に記載された所有者については、その数を当該名簿の数により算定することができる。
en-us	Article 16-3 The number of holders prescribed in Article 24, paragraph (1), item (iv) of the Act is to be calculated pursuant to the provisions of the following items according to the category of securities listed in the respective items; provided, however, that, with regard to share certificates for which the transferee may be limited to persons associated with the business of the relevant company by articles of incorporation pursuant to special Acts, if the relevant company has prepared a register pertaining to the holders of the relevant share certificates who have a specific relationship with the business of the relevant company beyond the shareholder registry and when the transfer of the relevant share certificates is managed according to the relevant register in order to contribute to the studying of the holding status of the relevant share certificates, the number of holders stated in the relevant register may be calculated based on the numbers in the relevant register:

ja-jp	一　株券　次に掲げる数を合算した数
en-us	(i) share certificates: the number obtained by totaling the following numbers:

ja-jp	イ　株券に係る権利の内容（剰余金の配当、残余財産の分配、株式の買受け及び株主総会において議決権を行使することができる事項についての内容をいう。以下この条において「権利内容」という。）が同一である株券ごとに、その株主名簿に記載され、又は記録された株主の数
en-us	(a) the number of shareholders stated or recorded in the shareholder registry for each share certificate for which the content of the rights (meaning the content of the dividend of surplus, distribution of residual assets, purchase of shares, and matters on which voting rights may be exercised at the shareholder meeting; hereinafter referred to as the "content of rights" in this Article) pertaining to share certificates are the same;

ja-jp	ロ　受託有価証券が株券（イに規定する株券と権利内容が同一であるものに限る。ハにおいて同じ。）である有価証券信託受益証券に係る受益権名簿に記載され、又は記録された受益者の数（当該有価証券信託受益証券が無記名式である場合には、当該有価証券信託受益証券の数）
en-us	(b) the number of beneficiaries stated or recorded in the register of beneficial interests pertaining to beneficiary certificates of securities in trust of which the entrusted securities are share certificates (limited to share certificates which have the same content of rights as the share certificates as prescribed in (a); the same applies in (c)) (when the relevant beneficiary certificates of securities in trust are in bearer form, the number of the relevant beneficiary certificates of securities in trust); and

ja-jp	ハ　株券に係る権利を表示する預託証券の所有者の名簿に記載された当該有価証券の所有者の数
en-us	(c) the number of holders of the securities stated in the register of the holders of depository receipts that indicate the rights pertaining to share certificates.

ja-jp	二　有価証券信託受益証券（受託有価証券が株券であるものに限る。）　次に掲げる数を合算した数
en-us	(ii) beneficiary certificates of securities in trust (limited to those for which the entrusted securities are share certificates): the number obtained by totaling the following numbers:

ja-jp	イ　受託有価証券である株券の権利内容が同一である有価証券信託受益証券ごとに、当該有価証券信託受益証券に係る受益権名簿に記載され、又は記録された受益者の数（当該有価証券信託受益証券が無記名式である場合には、当該有価証券信託受益証券の数）
en-us	(a) the number of beneficiaries stated or recorded in the register of beneficial interests pertaining to the beneficiary certificates of securities in trust, for each beneficiary certificate of securities in trust, which have the same content of rights as the share certificates which are entrusted securities (when the relevant beneficiary certificates of securities in trust are in bearer form, the number of the relevant beneficiary certificates of securities in trust);

ja-jp	ロ　受託有価証券である株券と権利内容が同一である株券の株主名簿に記載され、又は記録された株主の数
en-us	(b) the number of shareholders stated or recorded in a shareholder registry of share certificates which have the same content of rights as the share certificates which are entrusted securities; and

ja-jp	ハ　受託有価証券である株券の権利内容と同一の権利を表示する預託証券の所有者の名簿に記載された当該預託証券の所有者の数
en-us	(c) the number of holders of depository receipts stated in the register of the holders of the relevant depository receipts that indicate the same rights as the content of rights of share certificates which are entrusted securities;

ja-jp	三　預託証券（株券に係る権利を表示するものに限る。）　次に掲げる数を合算した数
en-us	(iii) depository receipts (limited to those indicating rights pertaining to share certificates): the number obtained by totaling the following numbers:

ja-jp	イ　その表示する権利内容が同一である預託証券ごとに、当該預託証券の所有者の名簿に記載された当該預託証券の所有者の数
en-us	(a) the number of holders of depository receipts stated in the register of the holders of the relevant depository receipt for each depository receipt which indicates the same content of rights;

ja-jp	ロ　当該預託証券が表示する権利内容と同一である株券の株主名簿に記載され、又は記録された株主の数
en-us	(b) the number of shareholders stated or recorded in a shareholder registry of share certificates which are the same as the content of rights indicated in the depository Receipt; and

ja-jp	ハ　当該預託証券が表示する権利内容と同一である株券を受託有価証券とする有価証券信託受益証券に係る受益権名簿に記載され、又は記録された受益者の数（当該有価証券信託受益証券が無記名式である場合には、当該有価証券信託受益証券の数）
en-us	(c) the number of beneficiaries stated or recorded in the register for beneficial interest pertaining to the beneficiary certificates of securities in trust for which the entrusted securities are share certificates which are the same as the content of rights indicated on the depository receipt (when the relevant beneficiary certificates of securities in trust are in bearer form, the number of the relevant beneficiary certificates of securities in trust).

ja-jp	四　優先出資証券　剰余金の配当、残余財産の分配及び優先出資法第十五条第一項（同項第二号に係る部分に限る。）の規定による優先出資の消却の方法の内容が同一である優先出資証券ごとに、同法に規定する優先出資者名簿に記載され、又は記録された優先出資者の数
en-us	(iv) preferred equity investment certificates: the number of preferred equity investors stated or recorded in the preferred equity investor register as prescribed in the Act on Preferred Equity Investment for each preferred equity investment certificate for which the details of the method of payment of the dividend of surplus, of distribution of residual assets, and of the cancellation of preferred investment pursuant to the provisions of Article 15, paragraph (1) of that Act (limited to the portion pertaining to item (ii) of that paragraph) are the same;

ja-jp	五　学校貸付債権　弁済期及び利率（当該学校貸付債権に係る貸付けが利息を天引する方法による貸付けである場合にあつては、弁済期限）が同一である学校貸付債権ごとに、当該学校貸付債権に係る債権者の名簿に記載された当該債権者の数
en-us	(v) educational institution loan claims: the number of obligees pertaining to the educational institution loan claims stated in the register of the relevant obligees for each educational institution loan claim which has the same due date and interest rate (when the loan pertaining to the educational institution loan claims are loans by the method of withholding the interest, the due date of performance); and

ja-jp	六　電子記録移転権利（法第二条第二項第三号に掲げる権利に該当するものに限る。）　当該電子記録移転権利に係る所有者の名簿に記載され、又は記録された当該電子記録移転権利の所有者の数
en-us	(vi) electronically recorded transferable rights (limited to those falling under the rights set forth in Article 2, paragraph (2), item (iii) of the Act): the number of holders of the relevant electronically recorded transferable rights stated or recorded in the register of the holders of the relevant electronically recorded transferable rights.

ja-jp	（有価証券報告書の添付書類）
en-us	(Documents Attached to the Annual Securities Report)

ja-jp	第十七条　法第二十四条第六項（法第二十七条において準用する場合を含む。以下この項において同じ。）の規定により有価証券報告書に添付すべき書類として内閣府令で定めるものは、次の各号に掲げる有価証券の発行者の区分に応じ、当該各号に定める書類とする。ただし、第一号イ若しくはハからヘまで又は第二号ホに掲げる書類（以下この条において「定款等」という。）については、定款等を添付して提出することとされている有価証券報告書の提出日前五年以内に法第二十四条第六項の規定により添付して提出されたもの（以下この条において「前添付書類」という。）がある場合には、定款等と前添付書類とで異なる内容の部分とする。
en-us	Article 17 (1) The documents specified by Cabinet Office Order as the documents to be attached to annual securities reports, referred to in Article 24, paragraph (6) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; hereinafter the same applies in this paragraph), are the documents specified in the following items according to the category of issuer of securities listed in the respective items; provided, however, that with regard to the documents listed in item (i), (a) and (c) through (f) and item (ii), (e) (hereinafter referred to as the "articles of incorporation, etc." in this Article), if attached documents have been submitted pursuant to the provisions of Article 24, paragraph (6) of the Act within five years before the submission date of the annual securities report which is to be submitted with the articles of incorporation, etc. attached thereto (hereinafter referred to as the "previously-attached documents" in this Article), these are the portion of content in which the articles of incorporation, etc. differ from the previously-attached documents:

ja-jp	一　内国会社　次に掲げる書類
en-us	(i) a domestic company: the following documents:

ja-jp	イ　定款（財団たる内国会社である場合は、その寄附行為）
en-us	(a) the articles of incorporation (in cases of a domestic company which is a foundation, its articles of endowment);

ja-jp	ロ　当該事業年度に係る会社法第四百三十八条第一項に掲げるもので、定時株主総会に報告したもの又はその承認を受けたもの（有価証券報告書を定時株主総会前に提出する場合には、定時株主総会に報告しようとするもの又はその承認を受けようとするもの）（内国法人である指定法人及び持分会社にあつては、これらに準ずるもの）
en-us	(b) the documents listed in Article 438, paragraph (1) of the Companies Act pertaining to the relevant business year, which have been reported at the annual shareholders meeting or have obtained approval thereat (when an Annual securities report is submitted prior to the annual shareholders meeting, the documents intended to be reported at the annual shareholders meeting or to have approval obtained thereat) (in cases of a designated corporation and a membership company who is a domestic corporation, the documents equivalent thereto);

ja-jp	ハ　その募集又は売出しについて法第四条第一項本文、第二項本文若しくは第三項本文又は法第二十三条の八第一項本文（法第二十七条において準用する場合を含む。次号ホにおいて同じ。）の適用を受けた社債等又はコマーシャル・ペーパーについて保証が付されている場合には、次に掲げる書面
en-us	(c) when guarantees are attached to the corporate bonds, etc. or commercial paper of which the public offering or secondary distribution of corporate bonds, etc. or commercial paper have been subject to the provisions of the main clause of Article 4, paragraph (1) of the Act, the main clause of paragraph (2) of that Article, or the main clause of paragraph (3) of that Article, or the main clause of Article 23-8, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in (e) of the following item), the following documents:

ja-jp	（１）　保証会社の定款（法人以外の組合等である場合は、組合契約に係る契約書の写し）及び当該保証を行うための取締役会の決議等又は株主総会の決議に係る当該取締役会の議事録の写し又は当該株主総会の議事録の写しその他の当該保証を行うための手続がとられたことを証する書面
en-us	1. the articles of incorporation of a guarantor company (when the guarantor company is a partnership, etc. other than a corporation, a copy of the contract pertaining to the partnership agreement) and a copy of the minutes of the board of directors meeting or a copy of the minutes of the shareholders meeting pertaining to the resolution, etc. by the relevant board of directors or a resolution adopted at the relevant shareholders meeting adopted to provide the guarantee, or any other documents proving that the procedures to provide the relevant guarantee have been taken; and

ja-jp	（２）　当該保証の内容を記載した書面
en-us	2. a document stating the particulars of the guarantee.

ja-jp	ニ　当該有価証券がカバードワラントであつて当該カバードワラントに表示されるオプションに係る契約が締結されている場合には、当該契約の契約書の写し
en-us	(d) if the securities are covered warrants and a contract pertaining to the options indicated on the relevant covered warrants has been concluded, a copy of the contract;

ja-jp	ホ　当該有価証券が有価証券信託受益証券である場合には、当該有価証券信託受益証券の発行に関して締結された信託契約その他主要な契約の契約書の写し
en-us	(e) when the securities are beneficiary certificates of securities in trust, a copy of the trust contract which has been concluded concerning the issuance of the relevant beneficiary certificates of securities in trust and copies of other major contracts; and

ja-jp	ヘ　当該有価証券が預託証券である場合には、当該預託証券の発行に関して締結された預託契約その他主要な契約の契約書の写し
en-us	(f) when the securities are depository receipts, a copy of the deposit contract which has been concluded concerning the issuance of the relevant depository receipts and copies of other major contracts.

ja-jp	二　外国会社　次に掲げる書類
en-us	(ii) a foreign company: the following documents:

ja-jp	イ　前号に定める書類
en-us	(a) the documents specified in the preceding item;

ja-jp	ロ　当該有価証券報告書に記載された当該外国会社の代表者が当該有価証券報告書の提出に関し正当な権限を有する者であることを証する書面
en-us	(b) a document proving that the representative person of the foreign company stated in the annual securities report is a person who has legitimate authority for the submission of the relevant annual securities report;

ja-jp	ハ　当該外国会社が、本邦内に住所を有する者に、当該有価証券報告書の提出に関する一切の行為につき、当該外国会社を代理する権限を付与したことを証する書面
en-us	(c) a document proving that the foreign company has granted a person who has an address in Japan the authority to represent the relevant foreign company for any acts concerning the submission of the annual securities report;

ja-jp	ニ　当該有価証券報告書に記載された法令に関する事項が真実かつ正確であることについての法律専門家の法律意見書
en-us	(d) a legal opinion letter by legal experts that the matters concerning the laws and regulations stated the annual securities report are true and accurate; and

ja-jp	ホ　その募集又は売出しについて法第四条第一項本文、第二項本文若しくは第三項本文又は法第二十三条の八第一項本文の規定の適用を受けた社債等がある場合には、当該外国会社が債権の管理その他債権者のための行為又は当該外国会社のための行為をする職務を委託する契約の契約書及び元利金の支払に関する契約書の写し
en-us	(e) when there are corporate bonds, etc. for which the public offering or secondary distribution has been subject to the provisions of the main clause of Article 4, paragraph (1) of the Act, the main clause of paragraph (2) of that Article, or the main clause of paragraph (3) of that Article, or the main clause of Article 23-8, paragraph (1) of the Act, a copy of the contract wherein the foreign company entrusts the administration of claims or duties to perform other acts for obligees or acts for the foreign company and a copy of the contract concerning the payment of principal and interests.

ja-jp	２　前項第二号に定める書類が日本語をもつて記載したものでないときは、第十六条第五項第二号に掲げる書類を除き、その日本語による翻訳文を付さなければならない。第十六条第五項第二号に掲げる書類又はその要約についてその日本語による翻訳文を国内の株主、債権者その他関係者に対し送付している場合においても、当該日本語による翻訳文を付さなければならない。
en-us	(2) When a document specified in item (ii) of the preceding paragraph has not been written in Japanese, a Japanese translation thereof must be attached, except for the documents listed in Article 16, paragraph (5), item (ii). With regard to a document listed in Article 16, paragraph (5), item (ii) or a summary thereof, even if a Japanese translation is sent to shareholders, obligees, or any other relevant persons in Japan, the relevant Japanese translation must be attached.

ja-jp	（外国会社報告書の提出要件）
en-us	(Requirements for Submission of Foreign Company Reports)

ja-jp	第十七条の二　法第二十四条第八項に規定する内閣府令で定める場合は、報告書提出外国会社（同項に規定する報告書提出外国会社又は報告書提出外国者をいう。次条から第十七条の九までにおいて同じ。）が有価証券報告書等（同項に規定する有価証券報告書等をいう。）に代えて外国会社報告書を提出することを、その用語、様式及び作成方法に照らし、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合とする。
en-us	Article 17-2 The cases specified by Cabinet Office Order, referred to in Article 24, paragraph (8) of the Act, are the cases where the Commissioner of the Financial Services Agency approves the submission of a foreign company report in lieu of an annual securities report, etc. (meaning an annual securities report, etc. as prescribed in Article 24, paragraph (8) of the Act) by a reporting foreign company (meaning a reporting foreign company or a reporting foreign person as prescribed in that paragraph; the same applies in the following Article through Article 17-9) as a case that would not impair the public interest or the protection of investors in light of its terminology, forms, and preparation methods.

ja-jp	（外国会社報告書の提出等）
en-us	(Submission of Foreign Company Reports)

ja-jp	第十七条の三　法第二十四条第八項の規定により外国会社報告書を提出しようとする報告書提出外国会社は、外国会社報告書及びその補足書類（同条第九項（法第二十七条において準用する場合を含む。以下同じ。）に規定する補足書類をいう。第十七条の九第二項第一号において同じ。）三通を関東財務局長に提出しなければならない。
en-us	Article 17-3 (1) A reporting foreign company which intends to submit a foreign company report pursuant to the provisions of Article 24, paragraph (8) of the Act must submit three copies of the foreign company report and the supplementary documents thereto (meaning the supplementary documents prescribed in paragraph (9) of that Article (including as applied mutatis mutandis pursuant to article 27 of the Act; the same applies hereinafter); the same applies in Article 17-9, paragraph (2), item (i)) to the Director-General of the Kanto Local Finance Bureau.

ja-jp	２　法第二十四条第九項に規定する外国会社報告書に記載されている事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものは、第八号様式及び第九号様式のうち、次に掲げる項目に記載すべき事項に相当する事項とする。
en-us	(2) The matters specified by Cabinet Office Order as necessary and appropriate for the public interest or the protection of investors among the matters stated in the foreign company report, referred to in Article 24, paragraph (9) of the Act, are the matters equivalent to those to be stated in the following items from among the items in Form 8 and Form 9:

ja-jp	一　「第一部　企業情報」の「第２　企業の概況」の「１　主要な経営指標等の推移」及び「３　事業の内容」
en-us	(i) "1. Transition of Major Management Indicators, etc." and "3. Contents of Business" in "Section 2. Company Outlines" of "Part I. Company Information"; and

ja-jp	二　「第一部　企業情報」の「第３　事業の状況」の「３　事業等のリスク」
en-us	(ii) "3. Business-related Risks, etc." in "Section 3. Business Status" of "Part I. Company Information."

ja-jp	３　法第二十四条第九項に規定する外国会社報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものは、第八号様式又は第九号様式による有価証券報告書に記載すべき事項（次項第二号において「発行者情報」という。）であつて、当該外国会社報告書に記載されていない事項（同項第一号において「不記載事項」という。）のうち、前項に定める事項を日本語又は英語によつて記載したもの（当該事項を英語によつて記載したものである場合は、当該事項の要約の日本語による翻訳文を添付すること。）とする。
en-us	(3) The matters specified by Cabinet Office Order as those necessary and appropriate for the public interest or the protection of investors among the matters that are not stated in the foreign company report prescribed in Article 24, paragraph (9) of the Act are, among the matters to be stated in an annual securities report prepared using Form 8 or Form 9 (referred to as "issuer's information" in item (ii) of the following paragraph) but which have not been stated in the relevant foreign company report (referred to as "unstated information" in item (i) of that paragraph), the statement of the matters specified in the items of the preceding paragraph in Japanese or English (when such matters are written in English, the Japanese translation of the summary thereof is attached).

ja-jp	４　法第二十四条第九項に規定するその他内閣府令で定めるものは、次に掲げるものとする。
en-us	(4) The other matters specified by Cabinet Office Order, referred to in Article 24, paragraph (9) of the Act, are as follows:

ja-jp	一　不記載事項（第二項に定める事項を除く。）を日本語又は英語によつて記載したもの
en-us	(i) unstated information (excluding those specified in paragraph (2)), in Japanese or English;

ja-jp	二　発行者情報と当該事項に相当する外国会社報告書の記載事項との対照表
en-us	(ii) a comparative table of the issuer's information and the matters stated in a foreign company report which correspond to the relevant matters;

ja-jp	三　当該外国会社報告書に記載された報告書提出外国会社の代表者が当該外国会社報告書の提出に関し正当な権限を有する者であることを証する書面
en-us	(iii) a document proving that the representative person of the reporting foreign company stated in the foreign company report is a person who has legitimate authority for the submission of the relevant foreign company report;

ja-jp	四　当該報告書提出外国会社が、本邦内に住所を有する者に、当該外国会社報告書の提出に関する一切の行為につき当該報告書提出外国会社を代理する権限を付与したことを証する書面
en-us	(iv) a document proving that the reporting foreign company has granted a person who has an address in Japan the authority to represent the relevant reporting foreign company for any acts concerning the submission of the foreign company report; and

ja-jp	五　第八号の二様式により作成した書面
en-us	(v) a document prepared using Form 8-2.

ja-jp	５　前項第三号及び第四号に掲げる書面が日本語又は英語によつて記載したものでないときは、その日本語又は英語による翻訳文を付さなければならない。
en-us	(5) When documents listed in item (iii) and item (iv) of the preceding paragraph have not been written in Japanese or English, Japanese or English translations thereof must be attached.

ja-jp	（外国会社報告書の提出期限の承認の手続等）
en-us	(Procedures for Approval of the Due Date for Submission of a Foreign Company Report)

ja-jp	第十七条の四　法第二十四条第八項の規定により外国会社報告書を提出しようとする報告書提出外国会社が令第四条の二の二ただし書に規定する承認を受けようとする場合には、次に掲げる事項を記載した承認申請書を関東財務局長に提出しなければならない。
en-us	Article 17-4 (1) When a reporting foreign company which intends to submit a foreign company report pursuant to the provisions of Article 24, paragraph (8) of the Act intends to obtain approval as prescribed in the proviso to Article 4-2-2 of the Order, the reporting foreign company must submit a written application for approval containing the following matters to the Director-General of the Kanto Local Finance Bureau:

ja-jp	一　当該外国会社報告書の提出に関して当該承認を受けようとする期間
en-us	(i) the period for which the foreign reporting company intends to obtain approval for the submission of the foreign company report;

ja-jp	二　当該外国会社報告書に係る事業年度終了の日
en-us	(ii) the day on which the business year pertaining to the foreign company report ends;

ja-jp	三　当該外国会社報告書の提出に関して当該承認を必要とする理由となる当該報告書提出外国会社の本国の会社の計算に関する法令又は慣行その他やむを得ない理由に関する事項
en-us	(iii) the matters concerning the laws and regulations or practices concerning the accounts of a company of the state of the reporting foreign company or any other inevitable grounds that are grounds for requiring the approval for submission of the foreign company report; and

ja-jp	四　前号に規定する理由が本国の会社の計算に関する法令又は慣行である場合以外の場合には、第四項の規定による承認を受けた場合及び同号に規定する理由について消滅又は変更があつた場合に直ちにその旨を多数の者が知り得る状態に置くための方法
en-us	(iv) in cases other than the cases where the grounds specified in the preceding item are the laws and regulations or practices concerning the accounts of a company in its state, if the approval under paragraph (4) is obtained and if the grounds prescribed in that item have been extinguished or changed, the method for immediately informing a large number of persons to that effect.

ja-jp	２　第七条第三項の規定は、報告書提出外国会社が前項に規定する承認申請書を提出する場合について準用する。
en-us	(2) The provisions of Article 7, paragraph (3) apply mutatis mutandis to cases where a reporting foreign company submits the written application for approval prescribed in the preceding paragraph.

ja-jp	３　第一項に規定する承認申請書には、次に掲げる書類を添付しなければならない。
en-us	(3) The following documents must be attached to the written application for approval prescribed in paragraph (1):

ja-jp	一　定款（財団たる報告書提出外国会社である場合は、その寄附行為）
en-us	(i) the articles of incorporation (in cases of a reporting foreign company which is a foundation, the articles of endowment);

ja-jp	二　当該承認申請書に記載された報告書提出外国会社の代表者が当該承認申請書の提出に関し正当な権限を有する者であることを証する書面
en-us	(ii) a document proving that the representative person of the reporting foreign company stated in the written application for approval is a person who has legitimate authority for the submission of the relevant written application for approval;

ja-jp	三　当該報告書提出外国会社が、本邦内に住所を有する者に、当該承認申請書の提出に関する一切の行為につき、当該報告書提出外国会社を代理する権限を付与したことを証する書面
en-us	(iii) a document proving that the reporting foreign company has granted a person who has an address in Japan the authority to represent the relevant reporting foreign company for any acts concerning the submission of the written application for approval;

ja-jp	四　第一項第三号に規定する理由が本国の会社の計算に関する法令又は慣行である場合には、当該承認申請書に記載された法令又は慣行に関する事項が真実かつ正確であることについての法律専門家の法律意見書及び当該法律意見書に掲げられた関係法令の関係条文
en-us	(iv) when the grounds prescribed in paragraph (1), item (iii) are the laws and regulations or practices concerning the accounts of a company in its state, a legal opinion letter by legal experts stating that the matters concerning the laws and regulations or practices stated in the written application for approval are true and accurate, as well as the relevant provisions of the relevant laws and regulations listed in the relevant legal opinion letter; and

ja-jp	五　第一項第三号に規定する理由が本国の会社の計算に関する法令又は慣行である場合以外の場合には、当該理由を証する書面
en-us	(v) in cases other than the cases where the grounds prescribed in paragraph (1), item (iii) are the laws and regulations or practices concerning the accounts of a company in its state, a document proving the relevant grounds.

ja-jp	４　関東財務局長は、第一項の承認の申請があつた場合において、当該報告書提出外国会社が、その本国の会社の計算に関する法令又は慣行その他やむを得ない理由により、外国会社報告書をその事業年度経過後四月以内（当該事業年度に係る外国会社報告書の提出に関して同項の承認を受けている場合には、当該承認を受けた期間内）に提出できないと認めるときは、当該申請のあつた日の属する事業年度（その日が事業年度開始後四月以内（直前事業年度に係る外国会社報告書の提出に関して当該承認を受けている場合には、当該承認を受けた期間内）の日である場合には、その直前事業年度）から当該申請に係る同項第三号に規定する事項について消滅又は変更があることとなる日の属する事業年度の直前事業年度までの各事業年度に係る外国会社報告書について、承認をするものとする。
en-us	(4) If the application for approval set forth in paragraph (1) has been filed, and when the Director-General of the Kanto Local Finance Bureau finds that the reporting foreign company is not able to submit a foreign company report within four months after the end of the business year (when the approval under that paragraph is obtained for the submission of the foreign company report pertaining to the relevant business year, within the period approved) due to the laws and regulations or practices concerning accounts of a company in its state or any other inevitable grounds, the Director-General of the Kanto Local Finance Bureau is to approve the foreign company report pertaining to each business year for the period from the business year which includes the day on which the relevant application has been filed (if the day is a day within four months after the commencement of the business year (if the relevant reporting foreign company has obtained the relevant approval for the submission of a foreign company report pertaining to the immediately preceding business year, within the period approved), the immediately preceding business year) until the business year immediately preceding the business year which includes the day on which the matters prescribed in item (iii) of that paragraph pertaining to the relevant application are to be extinguished or changed.

ja-jp	５　前項の規定による承認（第一項第三号に規定する理由が本国の会社の計算に関する法令又は慣行である場合に限る。）は、前項の報告書提出外国会社が毎事業年度経過後四月以内に次に掲げる事項を記載した書面を関東財務局長に提出することを条件として、行われるものとする。ただし、第二号に掲げる事項を記載した書面については、当該書面提出前五年以内に提出されたものと同一内容のものである場合には、当該書面は提出しないことができる。
en-us	(5) The approval under the preceding paragraph (limited to cases where the grounds prescribed in paragraph (1), item (iii) are the laws and regulations or practices concerning the accounts of a company in its state) is to be granted on the condition that the reporting foreign company submits a document containing the following matters to the Director-General of the Kanto Local Finance Bureau within four months after the end of every business year; provided, however, that when a document containing the matters listed in item (ii) has the same content as documents which have been submitted within five years before the submission of the aforementioned document, the submission of the relevant document may be omitted:

ja-jp	一　当該事業年度中に当該承認に係る申請の理由について消滅又は変更がなかつた旨
en-us	(i) that the grounds for application pertaining to the approval during the relevant business year have not been extinguished or changed; and

ja-jp	二　前号に掲げる事項に関する法律専門家の法律意見書及び当該法律意見書に掲げられた関係法令の関係条文
en-us	(ii) a legal opinion letter by legal experts concerning the matters listed in the preceding item and the relevant provisions of the relevant laws and regulations listed in the relevant legal opinion letter.

ja-jp	６　第四項の規定による承認に係る第一項第三号に規定する理由について消滅又は変更があつた場合には、関東財務局長は、第四項の規定による承認に係る期間を変更し、又は当該承認を将来に向かつて取り消すことができる。
en-us	(6) If the grounds prescribed in paragraph (1), item (iii) pertaining to approval under paragraph (4) have been extinguished or changed, the Director-General of the Kanto Local Finance Bureau may change the period pertaining to the approval pursuant to the provisions of paragraph (4) or may cancel the relevant approval from then on.

ja-jp	７　第三項各号に掲げる書類及び第五項各号に掲げる事項を記載した書面が日本語又は英語によつて記載したものでないときは、その日本語又は英語による翻訳文を付さなければならない。
en-us	(7) When a document listed in the items of paragraph (3) or a document stating the matters listed in the items of paragraph (5) has not been written in Japanese or English, a Japanese or English translation thereof must be attached.

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

ja-jp	第十七条の五　開示用電子情報処理組織による手続の特例等に関する内閣府令（平成十四年内閣府令第四十五号。以下この項において「電子手続府令」という。）第一条の規定は法第二十四条の二第二項の規定による公告を電子公告（令第四条の二の四第一項第一号に規定する電子公告をいう。以下同じ。）により行う者について、電子手続府令第二条（第三項を除く。）の規定は法第二十四条の二第二項の規定による公告を電子公告の方法により行おうとする者について、それぞれ準用する。この場合において、電子手続府令第一条中「方式で、電子開示手続又は任意電子開示手続を文書をもって行う場合に記載すべきこととされている事項を、入力して行わなければならない。」とあるのは「方式で行わなければならない」と、電子手続府令第二条第一項中「第一号様式」とあるのは「企業内容等の開示に関する内閣府令（昭和四十八年大蔵省令第五号）第十九号様式」と、「電子開示システム届出書」とあるのは「電子公告届出書」と、「電子開示手続又は任意電子開示手続を文書をもって行う場合に」とあるのは「電子公告の対象である有価証券報告書の訂正報告書を」と、「提出しなければならない」とあるのは「提出しなければならない。ただし、既に開示用電子情報処理組織による手続の特例等に関する内閣府令第二条第一項（発行者以外の者による株券等の公開買付けの開示に関する内閣府令（平成二年大蔵省令第三十八号）第九条第一項、特定有価証券の内容等の開示に関する内閣府令（平成五年大蔵省令第二十二号）第二十七条の五第一項及び発行者による上場株券等の公開買付けの開示に関する内閣府令（平成六年大蔵省令第九十五号）第三条第一項において準用する場合を含む。）の規定による届出を行っている場合は、この限りでない」と、同条第二項中「電子開示システム届出書」とあるのは「電子公告届出書」と、「電子開示手続又は任意電子開示手続」とあるのは「電子公告」と、同条第四項及び第五項中「電子開示システム届出書」とあるのは「電子公告届出書」と読み替えるものとする。
en-us	Article 17-5 (1) The provisions of Article 1 of the Cabinet Office Order on Special Provisions for Procedures by Use of an Electronic Data Processing System for Disclosure (Cabinet Office Order No. 45 of 2002; hereinafter referred to as the "Order on Electronic Procedures" in this paragraph) apply mutatis mutandis to a person who gives the public notice under Article 24-2, paragraph (2) of the Act by way of electronic public notice (meaning the electronic public notice as prescribed in Article 4-2-4, paragraph (1), item (i) of the Order; the same applies hereinafter); and the provisions of Article 2 of the Order on Electronic Procedures (excluding paragraph (3)) apply mutatis mutandis to a person who gives the public notice under Article 24-2, paragraph (2) of the Act by way of electronic public notice. In this case, in Article 1 of the Order on Electronic Procedures, the part ", while entering the particulars to be stated in the written documents in the case where an electronic disclosure procedure or discretionary electronic disclosure procedure is carried out in writing; provided, however, that among those matters, the signature and seal may be omitted" is deemed to be deleted" is deemed to be deleted; the term "Form 1" in Article 2, paragraph (1) of the Order on Electronic Procedures is deemed to be replaced with "Form 19 of the Cabinet Office Order on Disclosure of Corporate Affairs (Ministry of Finance Order No. 5 of 1973)"; the term "electronic disclosure system notice" in the same paragraph is deemed to be replaced with "written notice of an electronic public notice"; the phrase "to whom such notification is to be submitted in a case where the electronic disclosure procedure or discretionary electronic disclosure procedure is carried out in writing" in the same paragraph is deemed to be replaced with "to whom the amendment report for the annual securities report which is the subject of the electronic public notice is to be submitted; provided, however, that this does not apply to cases where the notification under Article 2, paragraph (1) of the Cabinet Office Order on Special Provisions for Procedures by Use of an Electronic Data Processing System for Disclosure (including as applied mutatis mutandis pursuant to Article 9, paragraph (1) of the Cabinet Office Order on Disclosure Required for Tender Offer for Share Certificates by Persons Other Than the Issuers (Ministry of Finance Order No. 38 of November 26, 1990), Article 27-5, paragraph (1) of the Cabinet Office Order on Disclosure of Information on Regulated Securities (Ministry of Finance Order No. 22 of 1993)), and Article 3, paragraph (1) of the Cabinet Office Order on Disclosure Required for Tender Offer for Listed Share Certificates by Issuers (Ministry of Finance Order No. 95 of 1994)) has been already given"; the term "electronic disclosure system notice" in Article 2, paragraph (2) of the Order on Electronic Procedures is deemed to be replaced with "written notice of an electronic public notice"; the phrase "electronic disclosure procedure or discretionary electronic disclosure procedure" in that the same paragraph is deemed to be replaced with "electronic public notice"; and the term "electronic disclosure system notice" in paragraph (4) and paragraph (5) of the same Article is deemed to be replaced with "written notice of an electronic public notice."

ja-jp	２　令第四条の二の四第一項第二号の規定により日刊新聞紙に掲載する方法による公告をする場合には、全国において時事に関する事項を掲載する日刊新聞紙により行わなければならない。
en-us	(2) When public notice is given by publication in a daily newspaper pursuant to the provisions of Article 4-2-4, paragraph (1), item (ii) of the Order, the publication must be made in a daily newspaper that publishes matters on current affairs nationwide.

ja-jp	（電子公告による公告ができない場合の承認等）
en-us	(Approval When Public Notice Cannot Be Given by Electronic Public Notice)

ja-jp	第十七条の六　令第四条の二の四第三項の規定による承認を得ようとする者は、次に掲げる事項を記載した書面を当該公告に係る訂正報告書を提出すべきこととされている財務局長等に提出しなければならない。
en-us	Article 17-6 (1) A person who intends to obtain approval under Article 4-2-4, paragraph (3) of the Order must submit a document containing the following matters to the director-general of the local finance bureau, etc., to whom an amendment report pertaining to the relevant public notice is to be submitted:

ja-jp	一　公告をする者の商号又は名称
en-us	(i) the trade name or name of the person who gives public notice;

ja-jp	二　公告をする者の本店又は主たる事務所の所在地
en-us	(ii) the location of the head office or principal office of the person who gives public notice;

ja-jp	三　電子公告による公告をすることができない理由
en-us	(iii) the reason why the public notice cannot be given by way of an electronic public notice; and

ja-jp	四　電子公告に代えて公告する方法
en-us	(iv) the method of public notice in lieu of an electronic public notice.

ja-jp	２　令第四条の二の四第三項に規定する内閣府令で定める方法は、次に掲げるものとする。
en-us	(2) The means specified by Cabinet Office Order, referred to in Article 4-2-4, paragraph (3) of the Order, are as follows:

ja-jp	一　全国において時事に関する事項を掲載する日刊新聞紙に掲載する方法
en-us	(i) the method of publication in a daily newspaper that publishes matters on current affairs nationwide; or

ja-jp	二　金融庁長官が指定する方法
en-us	(ii) a method designated by the Commissioner of the Financial Services Agency.

ja-jp	（公告の中断の内容の公告）
en-us	(Public Notice on the Details of an Interruption of a Public Notice)

ja-jp	第十七条の七　令第四条の二の四第四項第三号の規定により公告の中断の内容の公告をする場合には、中断が生じた当該公告に次に掲げる事項を公告するものとする。
en-us	Article 17-7 When giving a public notice on the details of the interruption of a public notice pursuant to the provisions of Article 4-2-4, paragraph (4), item (iii) of the Order, public notice of the following matters is to be given in the relevant public notice in which the interruption occurred:

ja-jp	一　公告の中断の期間
en-us	(i) the period of the interruption of the public notice; and

ja-jp	二　公告の中断の原因
en-us	(ii) the cause of the interruption of the public notice.

ja-jp	（外国会社訂正報告書の提出要件）
en-us	(Requirements for Submitting a Foreign Company Amendment Report)

ja-jp	第十七条の八　法第二十四条の二第四項（法第二十七条において準用する場合を含む。次条第二項において同じ。）において準用する法第二十四条第八項に規定する内閣府令で定める場合は、報告書提出外国会社が訂正報告書に代えて外国において開示が行われている当該訂正報告書に類する書類であつて英語で記載されたもの（次条第一項において「外国会社訂正報告書」という。）を提出することを、その用語、様式及び作成方法に照らし、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合とする。
en-us	Article 17-8 The cases specified by Cabinet Office Order, referred to in Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-2, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in paragraph (2) of the following Article), are the cases where the Commissioner of the Financial Services Agency approves the submission of a document which is similar to the amendment report disclosed in a foreign state and which is written in English (such a document is referred to as a "foreign company amendment report" in (1) of the following Article) in lieu of an amendment report by a reporting foreign company as a case that would not impair the public interest or protection of investors in light of its terminology, forms, and preparation methods.

ja-jp	（外国会社訂正報告書の提出等）
en-us	(Submission of a Foreign Company Amendment Report)

ja-jp	第十七条の九　第十七条の三（第四項第三号及び第四号を除く。）の規定は、報告書提出外国会社が外国会社訂正報告書を提出する場合について準用する。
en-us	Article 17-9 (1) The provisions of Article 17-3 (excluding items (iii) and (iv) of paragraph (4)) apply mutatis mutandis to cases where a reporting foreign company submits a foreign company amendment report.

ja-jp	２　法第二十四条の二第四項において準用する法第二十四条第九項に規定するその他内閣府令で定めるものは、次に掲げる事項を日本語によつて記載したものとする。
en-us	(2) The other documents specified by Cabinet Office Order, referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 24-2, paragraph (4) of the Act, are documents stating the following matters in Japanese:

ja-jp	一　訂正の対象となる外国会社報告書及びその補足書類の提出日
en-us	(i) the submission date of a foreign company report that is subject to the amendment and the supplementary documents thereto;

ja-jp	二　訂正の理由
en-us	(ii) the reason for the amendment; and

ja-jp	三　訂正の箇所及び訂正の内容
en-us	(iii) the parts to be amended and the contents of the amendment.

ja-jp	（確認書の記載内容等）
en-us	(Content of the Statement of Confirmation Letter)

ja-jp	第十七条の十　法第二十四条の四の二第一項の規定により確認書を有価証券報告書と併せて提出すべき会社（指定法人を含む。）又は同条第二項（法第二十七条において準用する場合を含む。）の規定により確認書を有価証券報告書と併せて提出する会社（指定法人を含む。）は、次の各号に掲げる区分に応じ、当該各号に定める様式により確認書三通を作成し、財務局長等に提出しなければならない。
en-us	Article 17-10 (1) A company (including a designated corporation) that is to submit a confirmation letter with an annual securities report pursuant to the provisions of Article 24-4-2, paragraph (1) of the Act or a company (including a designated corporation) that is to submit a confirmation letter with an annual securities report pursuant to paragraph (2) of that Article (including as applied mutatis mutandis pursuant to Article 27 of the Act) must prepare three copies of a confirmation letter using the form specified in the following items according to the category listed in the respective items and must submit them to the director-general of the local finance bureau, etc.:

ja-jp	一　内国会社である場合　第四号の二様式
en-us	(i) when the company is a domestic company: Form 4-2; or

ja-jp	二　外国会社である場合　第九号の二様式
en-us	(ii) when the company is a foreign company: Form 9-2.

ja-jp	２　外国会社が提出する確認書には、次に掲げる書類を添付しなければならない。この場合において、当該書類が日本語によつて記載したものでないときは、その日本語による翻訳文を付さなければならない。
en-us	(2) The following documents must be attached to the confirmation letter which is to be submitted by a foreign company. In this case, if the relevant documents have not been written in Japanese, Japanese translations thereof must be attached:

ja-jp	一　当該確認書に記載された当該外国会社の代表者が当該確認書の提出に関し正当な権限を有する者であることを証する書面
en-us	(i) a document proving that the representative person of the foreign company stated in the confirmation letter is a person who has legitimate authority for the submission of the relevant confirmation letter; and

ja-jp	二　当該外国会社が、本邦内に住所を有する者に、当該確認書の提出に関する一切の行為につき当該外国会社を代理する権限を付与したことを証する書面
en-us	(ii) a document proving that the foreign company has granted a person who has an address in Japan the authority to represent the relevant foreign company for any acts concerning the submission of the confirmation letter.

ja-jp	３　前二項の規定は、法第二十四条の五の二（法第二十七条において準用する場合を含む。）において読み替えて準用する半期報告書に係る確認書について準用する。
en-us	(3) The provisions of the preceding two paragraphs apply mutatis mutandis to a confirmation letter pertaining to a semiannual securities report as applied mutatis mutandis pursuant to Article 24-5-2 of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) following the deemed replacement of terms.

ja-jp	（外国会社確認書の提出要件）
en-us	(Requirements for Submission of a Foreign Company Confirmation Letter)

ja-jp	第十七条の十一　法第二十四条の四の二第六項において準用する法第二十四条第八項に規定する内閣府令で定める場合は、確認書を提出しなければならない外国会社が当該確認書に代えて外国会社確認書を提出することを、その用語、様式及び作成方法に照らし、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合とする。
en-us	Article 17-11 The cases specified by Cabinet Office Order, referred to in Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (6) of the Act, are the cases where the Commissioner of the Financial Services Agency approves the submission of a foreign company confirmation letter in lieu of a confirmation letter by a foreign company required to submit the confirmation letter, as a case that would not impair the public interest or protection of investors, in light of its terminology, forms, and preparation methods.

ja-jp	（外国会社確認書の提出等）
en-us	(Submission of a Foreign Company Confirmation Letter)

ja-jp	第十七条の十二　法第二十四条の四の二第六項において準用する法第二十四条第八項の規定により外国会社確認書を提出しようとする外国会社は、外国会社確認書及びその補足書類（法第二十四条の四の二第六項において準用する法第二十四条第九項に規定する補足書類をいう。）三通を関東財務局長に提出しなければならない。
en-us	Article 17-12 (1) A foreign company which intends to submit a foreign company confirmation letter pursuant to the provisions of Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (6) of the Act must submit three copies of the foreign company confirmation letter and the supplementary documents thereto (meaning the supplementary documents prescribed in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (6) of the Act) to the Director-General of the Kanto Local Finance Bureau.

ja-jp	２　法第二十四条の四の二第六項において準用する法第二十四条第九項に規定する外国会社確認書に記載されている事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものは、第九号の二様式のうち、次に掲げる項目に記載すべき事項に相当する事項とする。
en-us	(2) The matters specified by Cabinet Office Order as necessary and appropriate for the public interest or the protection of investors among the matters stated in the foreign company confirmation letter, referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (6) of the Act, are the matters equivalent to the matters to be stated in the following items from among the items in Form 9-2:

ja-jp	一　「１　有価証券報告書の記載内容の適正性に関する事項」
en-us	(i) "1. Matters Concerning the Adequacy of the Content of Statements in the Annual Securities Report"; and

ja-jp	二　「２　特記事項」
en-us	(ii) "2. Notable Matters."

ja-jp	３　法第二十四条の四の二第六項において準用する法第二十四条第九項に規定するその他内閣府令で定めるものは、次に掲げるものとする。
en-us	(3) The other matters specified by Cabinet Office Order, referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (6) of the Act, are as follows:

ja-jp	一　第九号の二様式による確認書に記載すべき事項と当該事項に相当する外国会社確認書の記載事項との対照表
en-us	(i) a comparative table of the matters to be stated in a confirmation letter prepared using Form 9-2 and the matters stated in a foreign company confirmation letter which correspond to the relevant matters; and

ja-jp	二　金融庁長官が公益又は投資者保護の観点から必要と認めて指示する事項を日本語によつて記載したもの
en-us	(ii) the matters that are found to be necessary in light of the public interest or protection of investors and instructed by the Commissioner of the Financial Services Agency, stated in Japanese.

ja-jp	４　第十七条の三第四項第三号から第五号までの規定は、法第二十四条の四の二第六項において準用する法第二十四条第八項の規定により外国会社が外国会社確認書を提出する場合について準用する。
en-us	(4) The provisions of items (iii) through (v) of Article 17-3, paragraph (4) apply mutatis mutandis to the cases where a foreign company submits a foreign company confirmation letter pursuant to the provisions of Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (6) of the Act.

ja-jp	（外国会社訂正確認書の提出要件）
en-us	(Requirements for Submission of a Foreign Company Amendment Confirmation Letter)

ja-jp	第十七条の十三　法第二十四条の四の三第三項（法第二十四条の五の二第二項において準用し、及びこれらの規定を法第二十七条において準用する場合を含む。以下この条及び次条において同じ。）において準用する法第二十四条第八項に規定する内閣府令で定める場合は、訂正確認書（法第二十四条の四の三第一項（法第二十七条において準用する場合を含む。）において準用する法第七条第一項、第九条第一項及び第十条第一項に規定する訂正確認書をいう。以下この条において同じ。）を提出しなければならない外国会社が当該訂正確認書に代えて外国会社訂正確認書（法第二十四条の四の三第三項において準用する法第二十四条第八項に規定する外国会社訂正確認書をいう。次条第一項において同じ。）を提出することを、その用語、様式及び作成方法に照らし、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合とする。
en-us	Article 17-13 The cases specified by Cabinet Office Order, referred to in Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-4-3, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 24-5-2, paragraph (2) of the Act and cases where these provisions are applied mutatis mutandis pursuant to Article 27 of the Act; hereinafter the same applies in this Article and the following Article), are the cases where the Commissioner of the Financial Services Agency approves the submission of a foreign company amendment confirmation letter (meaning a foreign company amendment confirmation letter as prescribed in Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-4-3, paragraph (3) of the Act; the same applies in paragraph (1) of the following Article) in lieu of an amendment confirmation letter by a foreign company required to submit an amendment confirmation letter (meaning an Amendment confirmation letter prescribed in the provisions of Article 7, paragraph (1), Article 9, paragraph (1), and Article 10, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 24-4-3, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act); hereinafter the same applies in this Article), as a case that would not impair the public interest or protection of investors, in light of its terminology, forms, and preparation methods.

ja-jp	（外国会社訂正確認書の提出等）
en-us	(Submission of a Foreign Company Amendment Confirmation Letter)

ja-jp	第十七条の十四　第十七条の三第四項（第五号に係る部分に限る。）及び第十七条の十二の規定は、法第二十四条の四の三第三項において準用する法第二十四条第八項の規定により外国会社が外国会社訂正確認書を提出する場合について準用する。
en-us	Article 17-14 (1) The provisions of Article 17-3, paragraph (4) (limited to the portion pertaining to item (v)) and Article 17-12 apply mutatis mutandis pursuant to cases where a foreign company submits a foreign company amendment confirmation letter pursuant to the provisions of Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-4-3, paragraph (3) of the Act.

ja-jp	２　法第二十四条の四の三第三項において準用する法第二十四条第九項に規定するその他内閣府令で定めるものは、次に掲げる事項を日本語によつて記載したものとする。
en-us	(2) The other documents specified by Cabinet Office Order, referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 24-4-3, paragraph (3) of the Act, are those stating the following matters in Japanese:

ja-jp	一　訂正の対象となる確認書の提出日
en-us	(i) the submission date of the confirmation letter that is subject to the amendment;

ja-jp	二　訂正の理由
en-us	(ii) the reason for the amendment; and

ja-jp	三　訂正の箇所及び訂正の内容
en-us	(iii) the parts to be amended and the contents of the amendment.

ja-jp	（半期報告書の記載内容等）
en-us	(Content of the Statements in a Semiannual Securities Report)

ja-jp	第十八条　法第二十四条の五第一項の規定により半期報告書を提出すべき会社（指定法人を含む。）は、次の各号に掲げる場合の区分に応じ、当該各号に定める様式により半期報告書三通を作成し、財務局長等に提出しなければならない。この場合において、第一号又は第四号の半期報告書に第一種中間連結財務諸表を記載したときは、第一種中間財務諸表については記載を要しない。
en-us	Article 18 (1) A company (including a designated corporation) that is to submit a semiannual securities report pursuant to the provisions of Article 24-5, paragraph (1) of the Act must prepare three copies of the semiannual securities report using the form specified in the following items according to the category of cases listed in the respective items and submit them to the director-general of the local finance bureau, etc. In this case, when the type-1 interim consolidated financial statements are stated in the semiannual securities report referred to in item (i) or item (iv), it is not required to state the type-1 interim financial statements in the report:

ja-jp	一　提出すべき会社が内国会社である場合において、法第二十四条の五第一項の表の第一号又は第二号の中欄に掲げる事項を記載した半期報告書を提出しようとするとき　第四号の三様式
en-us	(i) when the company that is to submit a semiannual securities report is a domestic company and it intends to submit a semiannual securities report stating the matters set forth in the middle column of item (i) or item (ii) of the table of Article 24-5, paragraph (1): Form 4-3;

ja-jp	二　提出すべき会社が内国会社である場合において、法第二十四条の五第一項の表の第三号の中欄に掲げる事項を記載した半期報告書を提出しようとするとき（次号に掲げる場合を除く。）　第五号様式
en-us	(ii) when the company that is to submit a semiannual securities report is a domestic company and it intends to submit a semiannual securities report stating the matters set forth in the middle column of item (iii) of the table of Article 24-5, paragraph (1) (excluding the cases set forth in the following item): Form 5;

ja-jp	三　提出すべき会社が内国会社である場合において、法第二十四条の五第二項の規定による半期報告書を提出しようとするとき　第五号の二様式
en-us	(iii) when the company that is to submit a semiannual securities report is a domestic company and it intends to submit a semiannual securities report pursuant to the provisions of Article 24-5, paragraph (2) of the Act: Form 5-2;

ja-jp	四　提出すべき会社が外国会社である場合において、法第二十四条の五第一項の表の第一号又は第二号の中欄に掲げる事項を記載した半期報告書を提出しようとするとき　第九号の三様式
en-us	(iv) when the company that is to submit a semiannual securities report is a foreign company and it intends to submit a semiannual securities report stating the matters set forth in the middle column of item (i) or item (ii) of the table of Article 24-5, paragraph (1): Form 9-3; and

ja-jp	五　提出すべき会社が外国会社である場合において、法第二十四条の五第一項の表の第三号の中欄に掲げる事項を記載した半期報告書を提出しようとするとき　第十号様式
en-us	(v) when the company that is to submit a semiannual securities report is a foreign company and it intends to submit a semiannual securities report stating the matters set forth in the middle column of item (iii) of the table of Article 24-5, paragraph (1): Form 10.

ja-jp	２　法第二十四条の五第一項の表の第二号の上欄に規定する内閣府令で定める事業は、次に掲げる事業とする。
en-us	(2) The business specified by Cabinet Office Order, referred to in the left-hand column of item (ii) of the table of Article 24-5, paragraph (1) of the Act, is the following business:

ja-jp	一　銀行法（昭和五十六年法律第五十九号）第二条第二項に規定する銀行業（同条第一項に規定する銀行（同法第四十七条第一項の規定により同法第四条第一項の内閣総理大臣の免許を受けた外国銀行を除く。）が行うものに限る。）に係る事業及び同法第五十二条の二十一第二項に定める業務（同法第二条第十三項に規定する銀行持株会社が行うものに限る。）に係る事業
en-us	(i) business pertaining to the banking business as prescribed in Article 2, paragraph (2) of the Banking Act (Act No. 59 of 1981) (limited to business performed by a bank as prescribed in paragraph (1) of that Article (excluding a foreign bank that has obtained a license from the Prime Minister as set forth in Article 4, paragraph (1) of that Act pursuant to the provisions of Article 47, paragraph (1) of that Act)) and business pertaining to the business affairs specified in Article 52-21, paragraph (2) of that Act (limited to business performed by a bank holding company as prescribed in Article 2, paragraph (13) of that Act);

ja-jp	二　保険業法第二条第一項に規定する保険業（保険会社（同条第二項に規定する保険会社をいう。以下この号において同じ。）が行うものに限る。）及び同条第十七項に規定する少額短期保険業（少額短期保険業者（同条第十八項に規定する少額短期保険業者をいう。以下この号において同じ。）が行うものに限る。）並びに同法第二百七十一条の二十一第二項に定める業務（同法第二条第十六項に規定する保険持株会社（当該保険持株会社の最近事業年度に係る有価証券報告書における当該保険持株会社の子会社である保険会社及び少額短期保険業者の株式の価額の合計額の当該保険持株会社の総資産の額に対する割合が百分の五十を超えるものに限る。）が行うものに限る。）及び同法第二百七十二条の三十八第二項に定める業務（同法第二百七十二条の三十七第二項に規定する少額短期保険持株会社（当該少額短期保険持株会社の最近事業年度に係る有価証券報告書における当該少額短期保険持株会社の子会社である少額短期保険業者の株式の価額の合計額の当該少額短期保険持株会社の総資産の額に対する割合が百分の五十を超えるものに限る。）が行うものに限る。）に係る事業
en-us	(ii) business pertaining to the insurance business as prescribed in Article 2, paragraph (1) of the Insurance Business Act (limited to business affairs performed by an insurance company (meaning an insurance company as prescribed in paragraph (2) of that Article; hereinafter the same applies in this item)); small-amount and short-term insurance business as prescribed in paragraph (17) of that Article (limited to business performed by a small amount and short term insurance provider (meaning a small amount and short term insurance provider as prescribed in paragraph (18) of that Article; hereinafter the same applies in this item)); business affairs specified in Article 271-21, paragraph (2) of that Act (limited to business performed by the insurance holding company as prescribed in Article 2, paragraph (16) of that Act (limited to an insurance holding company for which the ratio of the total amount of the share value of the insurance company and the small amount and short term insurance provider(s) which are the subsidiary company of the relevant insurance holding company in the annual securities report pertaining to the most recent business year of the relevant insurance holding company to the total amount of net assets of the relevant insurance holding company exceeds 50 percent)); and business affairs specified in Article 272-38, paragraph (2) of that Act (limited to business performed by a small amount and short term insurance holding company as prescribed in Article 272-37, paragraph (2) of that Act (limited to a small amount and short term insurance holding company for which the ratio of the total amount of the share value of a small amount and short term insurance provider which is a subsidiary company of the relevant small amount and short term insurance holding company in the annual securities report pertaining to the most recent business year of the relevant small amount and short term insurance holding company to the total amount of net assets of the relevant small amount and short term insurance holding company exceeds 50 percent)); or

ja-jp	三　信用金庫法（昭和二十六年法律第二百三十八号）第五十四条に定める業務（同法第六条第一項第二号に掲げる者が行うものに限る。）に係る事業
en-us	(iii) business pertaining to the operations specified in Article 54 of the Shinkin Bank Act (Act No. 238 of 1951) (limited to business affairs performed by the person listed in Article 6, paragraph (1), item (ii) of that Act).

ja-jp	３　外国会社が提出する半期報告書には、次の各号に掲げる書類を添付しなければならない。この場合において、当該書類が日本語をもつて記載したものでないときは、その日本語による翻訳文を付さなければならない。
en-us	(3) The documents listed in the following items must be attached to the semiannual securities report which is to be submitted by a foreign company. In this case, if the relevant documents have not been written in Japanese, Japanese translations thereof must be attached:

ja-jp	一　当該半期報告書に記載された当該外国会社の代表者が当該半期報告書の提出に関し正当な権限を有する者であることを証する書面
en-us	(i) a document proving that the representative person of the foreign company stated in the semiannual securities report is a person who has legitimate authority for the submission of the relevant semiannual securities report; and

ja-jp	二　当該外国会社が、本邦内に住所を有する者に、当該半期報告書の提出に関する一切の行為につき当該外国会社を代理する権限を付与したことを証する書面
en-us	(ii) a document proving that the foreign company has granted a person who has an address in Japan the authority to represent the relevant foreign company for any acts concerning the submission of the semiannual securities report.

ja-jp	（半期報告書の提出期限の承認の手続等）
en-us	(Procedures for Approval of the Due Date for Submission of a Semiannual Securities Report)

ja-jp	第十八条の二　法第二十四条の五第一項の規定により半期報告書を提出しなければならない者が同項の承認を受けようとする場合には、次の各号に掲げる有価証券の発行者の区分に応じ、当該各号に定める事項を記載した承認申請書を、財務局長等に提出しなければならない。
en-us	Article 18-2 (1) When a person required to submit a semiannual securities report pursuant to the provisions of Article 24-5, paragraph (1) of the Act intends to obtain the approval set forth in that paragraph, the person must submit a written application for approval stating the matters listed in the following items, according to the category of issuers of securities listed in the respective items, to the director-general of the local finance bureau, etc.:

ja-jp	一　内国会社　次に掲げる事項
en-us	(i) domestic company; the following matters:

ja-jp	イ　当該半期報告書の提出に関して当該承認を受けようとする期間
en-us	(a) the period for which the person intends to obtain the approval for the submission of the semiannual securities report;

ja-jp	ロ　当該半期報告書を提出すべき期間の末日（以下この条において「提出期限」という。）
en-us	(b) the last day of the period for the submission of the semiannual securities report (hereinafter referred to as the "due date of submission" in this Article);

ja-jp	ハ　当該半期報告書の提出に関して当該承認を必要とする理由
en-us	(c) the grounds for requiring the approval in relation to the submission of the semiannual securities report; and

ja-jp	ニ　第四項の規定による承認を受けた場合及びハに規定する理由について消滅又は変更があつた場合に直ちにその旨を多数の者が知り得る状態に置くための方法
en-us	(d) if the approval under paragraph (4) has been obtained and if the grounds prescribed in (c) have been extinguished or changed, the method for immediately informing a large number of persons to that effect.

ja-jp	二　外国会社　次に掲げる事項
en-us	(ii) foreign company; the following matters:

ja-jp	イ　前号イ及びロに掲げる事項
en-us	(a) the matters listed in (a) and (b) of the preceding item;

ja-jp	ロ　当該半期報告書の提出に関して当該承認を必要とする理由となる当該外国会社の本国の会社の計算に関する法令又は慣行その他やむを得ない理由に関する事項
en-us	(b) matters concerning the laws and regulations or practices concerning the accounts of companies of the state of the foreign company or any other inevitable grounds, that are the grounds for requiring the approval for the submission of the semiannual securities report; and

ja-jp	ハ　ロに規定する理由が本国の会社の計算に関する法令又は慣行である場合以外の場合は、第四項の規定による承認を受けた場合及びロに規定する理由について消滅又は変更があつた場合に直ちにその旨を多数の者が知り得る状態に置くための方法
en-us	(c) when the ground prescribed in (b) is not the laws and regulations or practices concerning the accounts of companies of the state of the foreign company, if the approval under paragraph (4) has been obtained or if the grounds prescribed in (b) have been extinguished or changed, the method for immediately informing a large number of persons to that effect.

ja-jp	２　第七条第三項の規定は、外国会社が前項に規定する承認申請書を提出する場合について準用する。
en-us	(2) The provisions of Article 7, paragraph (3) apply mutatis mutandis to the cases where a foreign company submits the written application for approval prescribed in the preceding paragraph.

ja-jp	３　第一項に規定する承認申請書には、次の各号に掲げる有価証券の発行者の区分に応じ、当該各号に定める書類を添付しなければならない。
en-us	(3) The documents listed in the following items, according to the category of the issuers of securities respectively set forth therein, must be attached to the written application for approval prescribed in paragraph (1):

ja-jp	一　内国会社　次に掲げる書類
en-us	(i) domestic company: the following documents

ja-jp	イ　定款又はこれに準ずるもの
en-us	(a) the articles of incorporation or documents equivalent thereto; and

ja-jp	ロ　第一項第一号ハに規定する理由を証する書面
en-us	(b) a document proving the grounds prescribed in paragraph (1), item (i), (c);

ja-jp	二　外国会社　次に掲げる書類
en-us	(ii) foreign company: the following documents

ja-jp	イ　前号イに掲げる書類
en-us	(a) the document listed in (a) of the preceding item;

ja-jp	ロ　当該承認申請書に記載された当該外国会社の代表者が当該承認申請書の提出に関し正当な権限を有する者であることを証する書面
en-us	(b) a document proving that the representative of the foreign company stated in the written application for approval is a person who has legitimate authority for the submission of the relevant written application for approval;

ja-jp	ハ　当該外国会社が、本邦内に住所を有する者に、当該承認申請書の提出に関する一切の行為につき、当該外国会社を代理する権限を付与したことを証する書面
en-us	(c) a document proving that the foreign company has granted a person who has an address in Japan the authority to represent the relevant foreign company for all acts concerning the submission of the written application for approval;

ja-jp	ニ　第一項第二号ロに規定する理由が本国の会社の計算に関する法令又は慣行である場合には、当該法令の関係条文を記載した書面又は当該慣行の存在を示すに足る書面
en-us	(d) If the ground prescribed in (b), item (ii) of paragraph (1) is the laws and regulations or practices concerning the accounts of companies of the state of the foreign company, a document stating the relevant provisions of the relevant laws and regulations, or a document sufficiently supporting the existence of the relevant practice; and

ja-jp	ホ　第一項第二号ロに規定する理由が本国の会社の計算に関する法令又は慣行である場合以外の場合には、当該理由を証する書面
en-us	(e) If the ground prescribed in (b), item (ii) of paragraph (1) is not the laws and regulations or practices concerning the accounts of companies of the state of the foreign company, a document proving the relevant ground.

ja-jp	４　財務局長等は、第一項の承認の申請があつた場合において、当該者が、本国の会社の計算に関する法令若しくは慣行（当該者が外国会社である場合に限る。）又はやむを得ない理由により半期報告書をその提出期限までに提出できないと認めるときは、当該申請のあつた日後最初に到来する提出期限から当該申請に係る同項第一号ハに規定する理由又は同項第二号ロに規定する事項について消滅又は変更があることとなる日後最初に到来する提出期限までに提出することとされている半期報告書について、承認をするものとする。
en-us	(4) If the application set forth in paragraph (1) has been filed, when the director-general of the local finance bureau, etc. finds that the relevant person is not able to submit the semiannual securities report by the due date for submission due to the applicant's state laws and regulations or practices concerning the accounts of companies (limited to the case where such applicant is a foreign company) or inevitable grounds, the director-general of the local finance bureau, etc. is to approve the semiannual securities reports to be submitted between the earliest due date for submission after the date of the relevant application and the earliest due date for submission after the day when the ground prescribed in (c), item (i) of that paragraph or the matters prescribed in (b), item (ii) of that paragraph in relation to the application are to be extinguished or changed.

ja-jp	５　前項の規定による承認（当該承認に係る承認申請書を提出した者が外国会社であり、第一項第二号ロに規定する理由が当該外国会社の本国の会社の計算に関する法令又は慣行である場合に限る。）は、当該外国会社が、半期報告書の提出期限までに、当該半期報告書に係る中間会計期間中に当該承認に係る申請の理由について消滅又は変更がなかつた旨を記載した書面を関東財務局長に提出することを条件として、行われるものとする。
en-us	(5) The approval under the preceding paragraph (limited to cases where the person that submitted the written application for the relevant approval is a foreign company, and where the ground prescribed in (b), item (ii) of paragraph (1) is the foreign company's state laws and regulations or practices concerning the accounts of companies) is to be granted on the condition that the foreign company submits a document stating the fact that the ground for the application for the approval has not been extinguished or changed during the interim accounting period in relation to the relevant semiannual report, to the Director-General of the Kanto Local Finance Bureau by the due date of submission of the semiannual securities report.

ja-jp	６　第四項の規定による承認に係る第一項第一号ハに規定する理由又は同項第二号ロに規定する事項について消滅又は変更があつた場合には、財務局長等は、第四項の規定による承認に係る期間を変更し、又は当該承認を将来に向かつて取り消すことができる。
en-us	(6) If the grounds prescribed in paragraph (1), item (i), (c) pertaining to the approval under the paragraph (4) or the matters prescribed in (b) of item (ii) of that paragraph have been extinguished or changed, the director-general of the local finance bureau, etc. may change the period pertaining to the approval under paragraph (4) or may cancel the relevant approval from then on.

ja-jp	７　第三項第二号ロからホまでに掲げる書類及び第五項の書面が日本語をもつて記載したものでないときは、その日本語による翻訳文を付さなければならない。
en-us	(7) When a document listed in (b) through (e), item (ii) of paragraph (3) and a document referred to in paragraph (5) has not been written in Japanese, a Japanese translation thereof must be attached.

ja-jp	（外国会社半期報告書の提出要件）
en-us	(Requirements for Submission of a Foreign Company Semiannual Securities Report)

ja-jp	第十八条の二の二　法第二十四条の五第七項に規定する内閣府令で定める場合は、報告書提出外国会社（法第二十四条第八項に規定する報告書提出外国会社又は報告書提出外国者をいう。次条から第十八条の五までにおいて同じ。）が半期報告書に代えて外国会社半期報告書を提出することを、その用語、様式及び作成方法に照らし、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合とする。
en-us	Article 18-2-2 The cases specified by Cabinet Office Order, referred to in Article 24-5, paragraph (7) of the Act, are the cases where the Commissioner of the Financial Services Agency approves the submission of a foreign company semiannual securities report in lieu of a semiannual securities report by a reporting foreign company (meaning the reporting foreign company or reporting foreign person as prescribed in Article 24, paragraph (8) of the Act; the same applies in the following Article through Article 18-5) as a case that would not impair the public interest or protection of investors, in light of its terminology, forms, and preparation methods.

ja-jp	（外国会社半期報告書の提出等）
en-us	(Submission of a Foreign Company Semiannual Securities Report)

ja-jp	第十八条の三　法第二十四条の五第七項の規定により外国会社半期報告書を提出しようとする報告書提出外国会社は、外国会社半期報告書及びその補足書類（同条第八項（法第二十七条において準用する場合を含む。以下この条において同じ。）に規定する補足書類をいう。第十八条の五第二項第一号において同じ。）三通を関東財務局長に提出しなければならない。
en-us	Article 18-3 (1) A reporting foreign company which intends to submit a foreign company semiannual securities report pursuant to the provisions of Article 24-5, paragraph (7) of the Act must submit three copies of the foreign company semiannual securities report and the supplementary documents thereto (meaning the supplementary documents prescribed in paragraph (8) of that Article (including as applied mutatis mutandis pursuant to Article 27 of the Act; hereinafter the same applies in this Article); the same applies in Article 18-5, paragraph (2), item (i)) to the Director-General of the Kanto Local Finance Bureau.

ja-jp	２　法第二十四条の五第八項に規定する外国会社半期報告書に記載されている事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものは、次の各号に掲げる様式の区分に応じ、当該各号に定める事項とする。
en-us	(2) The matters specified by Cabinet Office Order as necessary and appropriate for the public interest or protection of investors among the matters stated in the foreign company semiannual securities report, referred to in Article 24-5, paragraph (8) of the Act, are the matters specified in the following items according to the category of forms set forth therein:

ja-jp	一　第九号の三様式　次に掲げる項目に記載すべき事項に相当する事項
en-us	(i) Form 9-3: the matters equivalent to the matters to be stated in the following items:

ja-jp	イ　「第一部　企業情報」の「第２　企業の概況」の「１　主要な経営指標等の推移」及び「２　事業の内容」
en-us	(a) "1. Transition of Major Management Indicators, etc." and "2. Contents of Business" in "Section 2. Company Outlines" of "Part I. Company Information"; and

ja-jp	ロ　「第一部　企業情報」の「第３　事業の状況」の「１　事業等のリスク」
en-us	(b) "1. Business-related Risks, etc." in "Section 3. Business Status" of "Part I. Company Information";

ja-jp	二　第十号様式　次に掲げる項目に記載すべき事項に相当する事項
en-us	(ii) Form 10: the matters equivalent to the matters to be stated in the following items:

ja-jp	イ　「第一部　企業情報」の「第２　企業の概況」の「１　主要な経営指標等の推移」及び「２　事業の内容」
en-us	(a) "1. Transition of Major Management Indicators, etc." and "2. Contents of Business" in "Section 2. Company Outlines" of "Part I. Company Information"; and

ja-jp	ロ　「第一部　企業情報」の「第３　事業の状況」の「２　事業等のリスク」
en-us	(b) "2. Business-related Risks, etc." in "Section 3. Business Status" of "Part I. Company Information."

ja-jp	３　法第二十四条の五第八項に規定する外国会社半期報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものは、前項各号に掲げる様式による半期報告書に記載すべき事項（次項第二号において「発行者情報」という。）であつて、当該外国会社半期報告書に記載されていない事項（次項第一号において「不記載事項」という。）のうち、当該各号に定める事項を日本語又は英語によつて記載したもの（当該事項を英語によつて記載したものである場合は、当該事項の要約の日本語による翻訳文を添付すること。）とする。
en-us	(3) The matters specified by Cabinet Office Order as necessary and appropriate for the public interest or the protection of investors among the matters that are not stated in the foreign company semiannual securities report, referred to in Article 24-5, paragraph (8) of the Act, are, among the matters that should be stated in a semiannual securities report prepared using forms set forth in the items of the preceding paragraph (referred to as "issuer's information" in item (ii) of the following paragraph) but which have not been stated in the relevant foreign company semiannual securities report (referred to as "unstated information" in item (i) of the following paragraph), the statement of the matters specified in the items of the preceding paragraph in Japanese or English (when such matters are written in English, a Japanese translation of the summary thereof is attached).

ja-jp	４　法第二十四条の五第八項に規定するその他内閣府令で定めるものは、次に掲げるものとする。
en-us	(4) The other matters specified by Cabinet Office Order, referred to in Article 24-5, paragraph (8) of the Act, are as follows:

ja-jp	一　不記載事項（第二項に定める事項を除く。）を日本語又は英語によつて記載したもの
en-us	(i) unstated information (excluding the matters prescribed in paragraph (2)), in Japanese or English; and

ja-jp	二　発行者情報と当該事項に相当する外国会社半期報告書の記載事項との対照表
en-us	(ii) a comparative table of the issuer's information prepared using Form 10 and the matters stated in the foreign company semiannual securities report which correspond to the relevant matters.

ja-jp	５　第十七条の三第四項第三号から第五号までの規定は、法第二十四条の五第七項の規定により報告書提出外国会社が外国会社半期報告書を提出する場合について準用する。
en-us	(5) The provisions of items (iii) through (v) Article 17-3, paragraph (4) of that Article apply mutatis mutandis to the cases where a reporting foreign company submits a foreign company semiannual securities report pursuant to the provisions of Article 24-5, paragraph (7) of the Act.

ja-jp	（外国会社半期訂正報告書の提出要件）
en-us	(Requirements for Submission of a Foreign Company Semiannual Amendment Report)

ja-jp	第十八条の四　法第二十四条の五第十二項（法第二十七条において準用する場合を含む。次条第二項において同じ。）において準用する法第二十四条の五第七項に規定する内閣府令で定める場合は、報告書提出外国会社が訂正報告書に代えて外国において開示が行われている訂正報告書に類する書類であつて英語で記載されたもの（次条第一項において「外国会社半期訂正報告書」という。）を提出することを、その用語、様式及び作成方法に照らし、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合とする。
en-us	Article 18-4 The cases specified by Cabinet Office Order, referred to in Article 24-5, paragraph (7) of the Act as applied mutatis mutandis pursuant to Article 24-5, paragraph (12) of the Act (including as applied pursuant to Article 27 of the Act; the same applies in paragraph (2) of the following Article), are the cases where the Commissioner of the Financial Services Agency approves the submission of a document which is similar to the amendment report disclosed in a foreign state and which is written in English (such document is referred to as an "amendment report of a foreign company semiannual securities report" in paragraph (1) of the following Article) in lieu of an amendment report by a reporting foreign company as a case that would not impair the public interest or protection of investors in light of its terminology, forms, and preparation methods.

ja-jp	（外国会社半期訂正報告書の提出等）
en-us	(Submission of an Amendment Report of a Foreign Company Semiannual Securities Report)

ja-jp	第十八条の五　第十七条の三第四項（第五号に係る部分に限る。）及び第十八条の三の規定は、報告書提出外国会社が外国会社半期訂正報告書を提出する場合について準用する。
en-us	Article 18-5 (1) The provisions of Article 17-3, paragraph (4) (limited to the portion pertaining to item (v)) and Article 18-3 apply mutatis mutandis to the cases where a reporting foreign company submits a foreign company semiannual amendment report.

ja-jp	２　法第二十四条の五第十二項において準用する同条第八項に規定するその他内閣府令で定めるものは、次に掲げる事項を日本語によつて記載したものとする。
en-us	(2) The other documents specified by Cabinet Office Order, referred to in Article 24-5, paragraph (8) of the Act as applied mutatis mutandis pursuant to paragraph (12) of that Article, are the documents stating the following matters in Japanese:

ja-jp	一　訂正の対象となる外国会社半期報告書及びその補足書類の提出日
en-us	(i) the submission date of the foreign company semiannual amendment report that is subject to the amendment and the supplementary documents thereto;

ja-jp	二　訂正の理由
en-us	(ii) the reason for the amendment; and

ja-jp	三　訂正の箇所及び訂正の内容
en-us	(iii) the parts to be amended and the contents of the amendment.

ja-jp	（臨時報告書の記載内容等）
en-us	(Content of the Statements in an Extraordinary Report)

ja-jp	第十九条　法第二十四条の五第四項に規定する内閣府令で定める場合は、次項各号に掲げる場合とする。
en-us	Article 19 (1) The cases specified by Cabinet Office Order, referred to in Article 24-5, paragraph (4) of the Act, are the cases listed in the items of the following paragraph:

ja-jp	２　法第二十四条の五第四項の規定により臨時報告書を提出すべき会社（指定法人を含む。）は、内国会社にあつては第五号の三様式、外国会社にあつては第十号の二様式により、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を記載した臨時報告書三通を作成し、財務局長等に提出しなければならない。
en-us	(2) The company (including a designated corporation) that is to submit an extraordinary report pursuant to the provisions of Article 24-5, paragraph (4) of the Act must prepare three copies of the extraordinary report stating the matters specified in the following items according to the category of cases listed in the respective items using Form 5-3 if the company is a domestic company, and using Form 10-2 if the company is a foreign company, and must submit them to the director-general of the local finance bureau, etc.:

ja-jp	一　提出会社が発行者である有価証券（新株予約権付社債券（株式買取権等が付与されている社債券を含む。以下この条において同じ。）以外の社債券、社会医療法人債券、学校債券、学校貸付債権、コマーシャル・ペーパー、外国譲渡性預金証書、有価証券信託受益証券（株券、新株予約権証券又は新株予約権付社債券を受託有価証券とするものを除く。）、預託証券（株券、新株予約権証券又は新株予約権付社債券に係る権利を表示するものを除く。）及びカバードワラントを除く。以下この条において同じ。）の募集（五十名未満の者を相手方として行うものを除く。以下この号及び第四項において同じ。）又は売出し（法第二条第四項に規定する売出しのうち、当該有価証券の売出しが行われる日以前一月以内に行われた同種の既発行証券の売付け勧誘等の相手方が五十名未満の者である場合を除き、当該有価証券の所有者が第四条第四項第一号又は第二号に掲げる者であつた場合に限る。以下この号及び第四項において同じ。）のうち発行価額又は売出価額の総額が一億円以上であるものが本邦以外の地域において開始された場合（当該募集又は売出しに係る有価証券と同一の種類の有価証券の募集又は売出しが、本邦以外の地域と並行して本邦において開始された場合であつて、その本邦における募集又は売出しに係る有価証券届出書又は発行登録追補書類に本邦以外の地域において開始された募集又は売出しに係る次に掲げる事項を記載したときを除く。）　次に掲げる事項
en-us	(i) when a public offering (excluding those made to less than 50 persons; hereinafter the same applies in this item and paragraph (4)) or secondary distribution of securities (excluding corporate bond certificates other than corporate bond certificates with share options (including corporate bond certificates to which a share purchase warrant, etc. is attached; hereinafter the same applies in this Article), social medical care corporate bond certificates, educational institution bond certificates, educational institution loan claims, commercial paper, foreign negotiable certificates of deposit, beneficiary certificates of securities in trust (excluding those for which the entrusted securities are share certificates, share option certificates, or corporate bond certificates with share options), depository receipts (excluding those indicating the rights pertaining to share certificates, share option certificates, or corporate bond certificates with share options), and covered warrants; hereinafter the same applies in this Article) (excluding cases of a secondary distribution as prescribed in Article 2, paragraph (4) of the Act where a solicitation for selling, etc. of already issued securities of the same class implemented within one month prior to the day on which the relevant secondary distribution of securities is to be implemented was made to less than 50 persons, and limited to cases where the holder of the relevant securities was a person listed in Article 4, paragraph (4), item (i) or (ii); hereinafter the same applies in this item and paragraph (4)) for which the issuer is a reporting company, and of which the total issue value or distribution value is 100 million yen or more, was commenced in an area outside Japan (excluding the cases where any public offerings or secondary distributions of the same class of securities as the securities subject to the public offering or secondary distribution are commenced in Japan and a region other than Japan at the same time, if a securities registration statement or shelf registration supplements pertaining to the public offering or secondary distribution commenced in Japan contains the following matters relating to the public offering or secondary distribution commenced in the region other than Japan): the following matters:

ja-jp	イ　有価証券の種類及び銘柄（株券の場合には株式の種類を、新株予約権付社債券の場合にはその旨を含み、行使価額修正条項付新株予約権付社債券等である場合にはその旨を併せて記載すること。）
en-us	(a) the classes and issue names of securities (when they are share certificates, including the classes of shares, when they are corporate bond certificates with share options, including a statement to that effect, and when they are corporate bond certificates, etc. with share options subject to exercise value change, a statement to that effect is given therewith);

ja-jp	ロ　次に掲げる有価証券の区分に応じ、次に定める事項
en-us	(b) the following matters specified according to the category of securities listed in the following:

ja-jp	（１）　株券　次に掲げる事項
en-us	1. share certificates: the following matters:

ja-jp	（ｉ）　発行数又は売出数
en-us	i. the number of issuance or distribution;

ja-jp	（ｉｉ）　発行価格及び資本組入額又は売出価格
en-us	ii. the issue price and amount to be incorporated into the stated capital or the distribution price;

ja-jp	（ｉｉｉ）　発行価額の総額及び資本組入額の総額又は売出価額の総額
en-us	iii. the total amount of the issue value and total amount to be incorporated into the stated capital or the total amount of distribution value; and

ja-jp	（２）　新株予約権証券　次に掲げる事項
en-us	2. share option certificates: the following matters:

ja-jp	（ｉ）　発行数又は売出数
en-us	i. the number of issuance or distribution;

ja-jp	（ｉｉ）　発行価格又は売出価格
en-us	ii. the issue price or distribution price;

ja-jp	（ｉｉｉ）　発行価額の総額又は売出価額の総額
en-us	iii. the total amount of the issue value or the total amount of the distribution value;

ja-jp	（ｉｖ）　新株予約権の目的となる株式の種類、内容及び数
en-us	iv. the class, content, and number of shares underlying share options;

ja-jp	（ｖ）　新株予約権の行使に際して払い込むべき金額
en-us	v. the amount to be paid in on the exercise of share options;

ja-jp	（ｖｉ）　新株予約権の行使期間
en-us	vi. the exercise period for share options;

ja-jp	（ｖｉｉ）　新株予約権の行使の条件
en-us	vii. the conditions for exercise of share options;

ja-jp	（ｖｉｉｉ）　新株予約権の行使により株券を発行する場合の当該株券の発行価格のうちの資本組入額
en-us	viii. when share certificates are issued through the exercise of share options, the amount to be incorporated into the stated capital out of the issue price of the relevant share certificates; and

ja-jp	（ｉｘ）　新株予約権の譲渡に関する事項
en-us	ix. the matters concerning the transfer of share options.

ja-jp	（３）　新株予約権付社債券　次に掲げる事項
en-us	3. Corporate bond certificates with share options: the following matters:

ja-jp	（ｉ）　発行価格又は売出価格
en-us	i. the issue price or distribution price;

ja-jp	（ｉｉ）　発行価額の総額又は売出価額の総額
en-us	ii. the total amount of the issue value or total amount of the distribution value;

ja-jp	（ｖｉ）　新株予約権の目的となる株式の種類、内容及び数
en-us	vi. the class, content, and number of shares underlying the share options;

ja-jp	（ｖｉｉｉ）　新株予約権の行使に際して払い込むべき金額
en-us	viii. the amount to be paid in on the exercise of share options;

ja-jp	（ｉｘ）　新株予約権の行使期間
en-us	ix. the exercise period of share options;

ja-jp	（ｘ）　新株予約権の行使の条件
en-us	x. the conditions for exercise of share options;

ja-jp	（ｘｉ）　新株予約権の行使により株券を発行する場合の当該株券の発行価格のうちの資本組入額
en-us	xi. when share certificates are issued through the exercise of share options, the amount to be incorporated into the stated capital out of the issue price of the relevant share certificates;

ja-jp	（ｘｉｉ）　新株予約権の行使時に社債の全額の償還に代えて新株予約権の行使に際して払い込むべき金額の全額の払込みがあつたものとするときはその旨
en-us	xii. when the entire amount to be paid in on the exercise of share options in lieu of the redemption of the full amount of corporate bonds at the time of exercise of share options is deemed to have been paid, a statement to that effect; and

ja-jp	（ｘｉｉｉ）　新株予約権の譲渡に関する事項
en-us	xiii. the matters concerning the transfer of share options.

ja-jp	ハ　発行方法
en-us	(c) the method of issuance;

ja-jp	ニ　引受人又は売出しを行う者の氏名又は名称
en-us	(d) the name of the underwriter or the person who implements secondary distribution;

ja-jp	ホ　募集又は売出しを行う地域
en-us	(e) the area where the public offering or secondary distribution is to be conducted;

ja-jp	ヘ　提出会社が取得する手取金の総額並びに使途ごとの内容、金額及び支出予定時期
en-us	(f) the total amount of proceeds earned by the reporting company and the contents, amount and planned spending timing for each use;

ja-jp	ト　新規発行年月日又は受渡年月日
en-us	(g) the date of new issuance of securities or the date of delivery thereof;

ja-jp	チ　当該有価証券を金融商品取引所に上場しようとする場合における当該金融商品取引所の名称
en-us	(h) when the company intends to list the securities on a financial instruments exchange, the name of the relevant financial instruments exchange;

ja-jp	リ　行使価額修正条項付新株予約権付社債券等の場合には、イからチまでに掲げる事項のほか、次に掲げる事項
en-us	(i) when the securities are corporate bond certificates, etc. with share options subject to exercise value change, beyond the matters equivalent to the matters listed in (a) through (h), the following matters:

ja-jp	（１）　当該行使価額修正条項付新株予約権付社債券等の特質（第九項に規定する場合に該当する場合にあつては、第八項に規定する取得請求権付株券等の内容と第九項に規定するデリバティブ取引（法第二条第二十項に規定するデリバティブ取引をいう。以下同じ。）その他の取引の内容を一体のものとみなした場合の特質。以下同じ。）
en-us	1. the nature of the relevant corporate bond certificates, etc. with share options subject to exercise value change (if they fall under the case prescribed in paragraph (9), the nature when the contents of share certificates, etc. with put option prescribed in paragraph (8) and the contents of derivatives transactions (meaning derivatives transactions prescribed in Article 2, paragraph (20) of the Act; hereinafter the same applies) or other transactions prescribed in paragraph (9) are deemed to be integrated; hereinafter the same applies);

ja-jp	（２）　提出会社が行使価額修正条項付新株予約権付社債券等の発行又は売付けにより資金の調達をしようとする理由
en-us	2. the grounds for the reporting company to intend to raise funds through the issue or selling of corporate bond certificates, etc. with share options subject to exercise value change;

ja-jp	（３）　第九項に規定する場合に該当する場合にあつては、同項に規定するデリバティブ取引その他の取引の内容
en-us	3. in cases that fall under the case prescribed in paragraph (9), the contents of the derivatives transactions or other transactions prescribed in that paragraph;

ja-jp	（４）　当該行使価額修正条項付新株予約権付社債券等に表示された権利の行使に関する事項（当該権利の行使を制限するために支払われる金銭その他の財産に関する事項を含む。）についての取得者（当該行使価額修正条項付新株予約権付社債券等を取得しようとする者をいう。以下リにおいて同じ。）と提出会社との間の取決めの内容（当該取決めがない場合には、その旨）
en-us	4. the content of the agreement made between the acquirer (meaning the person who intends to acquire the relevant corporate bond certificates, etc. with share options subject to exercise value change; hereinafter the same applies in (i)) and the reporting company on matters concerning the exercise of the rights indicated on the relevant corporate bond certificates, etc. with share options subject to exercise value change (including the matters on the monies and any other property to be paid to limit the exercise of the relevant right) (if there is no such agreement, a statement to that effect);

ja-jp	（５）　提出会社の株券の売買（令第二十六条の二の二第一項に規定する空売りを含む。）に関する事項についての取得者と提出会社との間の取決めの内容（当該取決めがない場合には、その旨）
en-us	5. the content of the agreement made between the acquirer and the reporting company on matters concerning the sale and purchase of share certificates of the reporting company (including short selling prescribed in Article 26-2-2, paragraph (1) of the Order (if there is no such agreement, a statement to that effect);

ja-jp	（６）　提出会社の株券の貸借に関する事項についての取得者と提出会社の特別利害関係者等との間の取決めがあることを知つている場合には、その内容
en-us	6. when the reporting company knows that there is an agreement made between the acquirer and a special stakeholder, etc. of the reporting company on matters concerning lending and borrowing of share certificates of the reporting company, the content thereof; and

ja-jp	（７）　その他投資者の保護を図るため必要な事項
en-us	7. other matters necessary to ensure the protection of investors;

ja-jp	ヌ　有価証券信託受益証券の場合には、イからチまでに掲げる事項に準ずる事項のほか当該有価証券信託受益証券に係る受託有価証券の内容（受託有価証券が行使価額修正条項付新株予約権付社債券等である場合には、当該受託有価証券の内容及び当該受託有価証券に係るリに掲げる事項）
en-us	(j) when the securities are beneficiary certificates of securities in trust, beyond the matters equivalent to the matters listed in (a) through (h), the contents of the entrusted securities pertaining to the relevant beneficiary certificates of securities in trust (when the entrusted securities are corporate bond certificates, etc. with share options subject to exercise value change, the contents of the relevant entrusted securities and the matters listed in (i) pertaining to the relevant entrusted securities;

ja-jp	ル　預託証券の場合には、イからチまでに掲げる事項に準ずる事項のほか当該預託証券に表示される権利に係る有価証券の内容（当該有価証券が行使価額修正条項付新株予約権付社債券等である場合には、当該有価証券の内容及び当該有価証券に係るリに掲げる事項）
en-us	(k) when the securities are depository receipts, beyond the matters equivalent to the matters listed in (a) through (h), the contents of securities pertaining to the rights indicated on the relevant depository receipts (when the relevant securities are corporate bond certificates, etc. with share options subject to exercise value change, the content of the relevant securities and the matters listed in (i) pertaining to the relevant securities);

ja-jp	ヲ　当該有価証券（株券、新株予約権証券及び新株予約権付社債券に限る。以下ヲにおいて同じ。）の募集又は売出しが当該有価証券に係る株式又は新株予約権を特定の者に割り当てる方法（会社法第二百二条第一項の規定による株式の割当て及び同法第二百四十一条第一項又は同法第二百七十七条の規定による新株予約権の割当てによる方法（外国会社にあつては、これらに準ずる方法）並びに次の（１）から（４）までに掲げる方法を除く。次号において「第三者割当」という。）により行われる場合には、イからチまでに掲げる事項のほか、第二号様式第一部の第３に掲げる事項
en-us	(l) when the public offering or secondary distribution of the relevant securities (limited to share certificates, share option certificates and corporate bond certificates with share options; hereinafter the same applies in this (l)) is made by the method of allotting shares or share options pertaining to the relevant securities to specific persons (excluding the method of allotting shares pursuant to the provisions of Article 202, paragraph (1) of the Companies Act and the method of allotting share options pursuant to the provisions of Article 241, paragraph (1) of that Act or Article 277 of that Act (in the case of a foreign company, any means equivalent thereto) and the methods listed in the following 1. through 4.; referred to as "private offering" in the following item), beyond the matters listed in (a) through (h), the matters listed in Section 3 of Part I of Form 2; and

ja-jp	（１）　一定の要件に該当する場合において、当該有価証券の募集又は売出しに係る引受人が当該有価証券と同一の種類の有価証券を当該募集又は売出しと同一の条件で売出しを行うこととされているときに、当該有価証券を当該引受人に割り当てる方法
en-us	1. if, when certain requirements are satisfied, an underwriter pertaining to the public offering or secondary distribution of the relevant securities is to implement a secondary distribution of the same class of securities as the relevant securities under the same conditions as those of the relevant public offering or secondary distribution, the method of allotting the relevant securities to the relevant underwriter; and

ja-jp	（２）　新株予約権（譲渡が禁止される旨の制限が付されているものに限る。）を当該新株予約権に係る新株予約権証券の発行者又はその関係会社の役員、会計参与又は使用人に割り当てる方法
en-us	2. the method of allotting share options (limited to those on which a restriction to prohibit the transfer has been imposed) to the issuer of share option certificates pertaining to the relevant share options or to officers, accounting advisors or employees of associated companies thereof;

ja-jp	（３）　提出会社又は関係会社が、これらの会社の役員、会計参与又は使用人（以下（３）において「役員等」という。）から役務の提供を受ける場合において、当該役務の提供の対価として当該役員等に生ずる債権の給付と引換えに当該役員等に交付される自社株等（当該提出会社が発行者である株式又は新株予約権（（２）に規定する新株予約権を除く。）をいう。以下（３）において同じ。）を当該役員等に割り当てる方法又は当該関係会社の役員等に給付されることに伴つて当該債権が消滅する自社株等を当該関係会社の役員等に割り当てる方法
en-us	3. in cases where the reporting company or associated company receives the provision of service from officers, accounting advisors or employees (referred to as "officers, etc." in 3.) of these companies, a method of allotting to such officers, etc. the company's own shares, etc. (meaning shares or share options issued by the relevant reporting company (excluding share options provided in 2.); hereinafter the same applies in 3.) to be delivered to them in exchange for the satisfaction of claims acquired by them as consideration for the provision of the service, or a method of allotting to officers, etc. of the associated companies the company's own shares, etc. for which the claims are to be extinguished by delivering them to the officers, etc. of the associated companies;

ja-jp	（４）　会社法第二百二条の二第一項各号（同条第三項において読み替えて適用する場合を含む。）に掲げる事項を募集事項に含む株式を割り当てる方法又は同法第二百三十六条第三項各号（同条第四項において読み替えて適用する場合を含む。）に掲げる事項を内容とする新株予約権（（２）に規定する新株予約権を除く。）を割り当てる方法
en-us	4. the method of allotting shares whose subscription requirements include the matters set forth in the items of Article 202-2, paragraph (1) of the Companies Act (including cases as applied pursuant to paragraph (3) of that Article following the deemed replacement of terms) or the method of allotting share options (excluding share options prescribed in 2.) that contain the matters set forth in the items of Article 236, paragraph (3) of that Act (including cases as applied pursuant to paragraph (4) of that Article following the deemed replacement of terms);

ja-jp	ワ　当該有価証券の募集又は売出しが当該有価証券をもつて対価とする海外公開買付け（令第十二条第七号に規定する海外公開買付けをいう。次号ヘにおいて同じ。）のために行われる場合には、イからチまでに掲げる事項のほか、第二号の六様式第二部の第１の４から６までに掲げる事項
en-us	(m) when the public offering or secondary distribution of the relevant securities is to be made for the purpose of a foreign tender offer bid (meaning foreign tender offer bid prescribed in Article 12, item (vii) of the Order; the same applies in (f) of the following item) in which the securities are offered as consideration, beyond the matters listed in (a) through (h), the matters listed in 4 through 6 of Section 1 in Part II of Form 2-6;

ja-jp	二　募集によらないで取得される提出会社が発行者である有価証券又は本邦以外の地域において行われる五十名未満の者を相手方とする募集により取得される提出会社が発行者である有価証券で、当該取得に係る発行価額の総額が一億円以上であるものの発行につき取締役会の決議等若しくは株主総会の決議若しくはこれらに類する決定又は行政庁の認可があつた場合（当該取得が主として本邦以外の地域で行われる場合には、当該発行が行われた場合）　次に掲げる事項
en-us	(ii) when a resolution, etc. by the board of directors or a resolution made at a shareholders meeting or a decision similar to these is adopted, or an authorization of an administrative agency is provided for the issuance of securities of which the issuer is a reporting company and which is acquired not through a public offering, or the issuance of securities of which the issuer is a reporting company and which is acquired by a public offering made to less than 50 persons in an area outside Japan, for which the total amount of issue value pertaining to the relevant acquisition is 100 million yen or more (if the relevant acquisition is implemented mainly in an area outside Japan, cases where the relevant issuance is implemented): the following matters:

ja-jp	イ　前号イからハまで及びヘからヌまでに掲げる事項
en-us	(a) the matters listed in (a) through (c) and (f) through (j) of the preceding item;

ja-jp	ロ　前号ニ及びホに掲げる事項に準ずる事項
en-us	(b) the matters equivalent to the matters listed in (d) and (e) of the preceding item;

ja-jp	ハ　当該有価証券に令第一条の七に規定する譲渡に関する制限その他の制限が付されている場合には、その内容
en-us	(c) when restrictions concerning the transfer prescribed in Article 1-7 of the Order or other restrictions are imposed on the relevant securities, the details thereof;

ja-jp	ニ　株券（準備金の資本組入れ又は剰余金処分による資本組入れにより発行されるものを除く。）、新株予約権証券又は新株予約権付社債券の場合には、イ及びロに掲げる事項のほか、次に掲げる事項
en-us	(d) when the securities are share certificates (excluding share certificates that are issued by capitalization of reserve funds or capitalization by appropriation of surplus), share option certificates or corporate bond certificates with share options, beyond the matters listed in (a) and (b), the following matters:

ja-jp	（１）　当該株券、新株予約権証券又は新株予約権付社債券を取得しようとする者（以下ニにおいて「取得者」という。）の名称、住所、代表者の氏名、資本金又は出資の額及び事業の内容（個人の場合においては、その氏名及び住所）
en-us	1. the name, address, name of the representative person, amount of stated capital or contribution, and contents of the business of the person who intends to acquire the share certificates, share option certificates or corporate bond certificates with share options (hereinafter referred to as the "acquirer" in (d)) (if the person is an individual, the name and address of the person);

ja-jp	（２）　出資関係、取引関係その他これらに準ずる取得者と提出会社との間の関係
en-us	2. the investment relationship, business relationship, and other relationships equivalent thereto between the Acquirer and the reporting company; and

ja-jp	（３）　保有期間その他の当該株券、新株予約権証券又は新株予約権付社債券の保有に関する事項についての取得者と提出会社との間の取決めの内容
en-us	3. the content of the agreement made between the acquirer and the reporting company on the holding period and other matters concerning the holding of the share certificates, share option certificates or corporate bond certificates with share options;

ja-jp	ホ　当該有価証券の発行が第三者割当により行われる場合には、第二号様式第一部の第３に掲げる事項
en-us	(e) when the issuance of the relevant securities is implemented by the method of private offering, the matters listed in Section 3 of Part I of Form 2; and

ja-jp	ヘ　当該有価証券の発行が海外公開買付けのために行われる場合には、第二号の六様式第二部の第１の４から６までに掲げる事項
en-us	(f) when the issuance of the relevant securities is implemented for the purpose of a foreign tender offer bid, the matters listed in 4 through 6 of Section 1 in Part II of Form 2-6.

ja-jp	二の二　法第四条第一項第一号（令第二条の十二各号に規定する場合に限る。）の規定により募集又は売出しの届出を要しないこととなる株券等又は新株予約権証券等の取得勧誘（法第二条第三項に規定する取得勧誘をいう。以下この号において同じ。）又は売付け勧誘等のうち発行価額又は売出価額の総額が一億円以上であるものにつき取締役会の決議等又は株主総会の決議があつた場合　次のイ又はロに掲げる有価証券の区分に応じ、当該イ又はロに定める事項
en-us	(ii)-2 when a resolution, etc. by a board of directors or a resolution made at shareholders meeting is adopted for a solicitation for acquisition (meaning a solicitation for acquisition prescribed in Article 2, paragraph (3) of the Act; hereinafter the same applies in this item) of share certificates, etc. or share option certificates, etc. or a solicitation for selling, etc. for which the notification of a public offering or a secondary distribution pursuant to the provisions of Article 4, paragraph (1), item (i) of the Act (limited to the cases prescribed in the items of Article 2-12 of the Order) may be omitted, for which the total amount of the issue value or distribution value is 100 million yen or more: the matters specified in (a) or (b) below according to the category of securities set forth therein:

ja-jp	イ　株券等　次に掲げる事項
en-us	(a) share certificates, etc.: the following matters:

ja-jp	（３）　当該取得勧誘又は売付け勧誘等の相手方（以下イにおいて「勧誘の相手方」という。）の人数及びその内訳
en-us	3. the number of counterparties to the solicitation for acquisition or solicitation for selling, etc. (hereinafter referred to as the "counterparty to the solicitation" in (a)) and the details thereof;

ja-jp	（４）　勧誘の相手方が提出会社に関係する会社として第二条第一項各号に掲げる会社の取締役、会計参与、執行役、監査役又は使用人（ロ（４）において「取締役等」という。）である場合には、当該会社と提出会社との間の関係
en-us	4. when the counterparty to the solicitation is a director, accounting advisor, executive officer, company auditor, or employee of a company set forth in the items of Article 2, paragraph (1) as a company relating to a reporting company (referred to as a "director, etc." in (b), 4.), the relationship between the relevant company and the reporting company;

ja-jp	（５）　勧誘の相手方と提出会社との間の取決めの内容
en-us	5. the content of the agreement between the counterparty to the solicitation and the reporting company; and

ja-jp	（６）　当該株券が譲渡についての制限がされていない他の株券と分別して管理される方法
en-us	6. the method by which the relevant share certificates are managed separately from other share certificates free from restrictions concerning the transfer;

ja-jp	ロ　新株予約権証券等　次に掲げる事項
en-us	(b) share option certificates, etc.: the following matters:

ja-jp	（３）　当該取得勧誘又は売付け勧誘等の相手方（以下ロにおいて「勧誘の相手方」という。）の人数及びその内訳
en-us	3. the number of counterparties to the solicitation for acquisition or solicitation for selling, etc. (hereinafter referred to as the "counterparty to the solicitation" in (b)) and the details thereof;

ja-jp	（４）　勧誘の相手方が提出会社に関係する会社として第二条第三項各号に掲げる会社の取締役等である場合には、当該会社と提出会社との間の関係
en-us	4. when the counterparty to the solicitation is a director, etc. of a company set forth in the items of Article 2, paragraph (3) as a company relating to a reporting company, the relationship between the relevant company and the reporting company; and

ja-jp	（５）　勧誘の相手方と提出会社との間の取決めの内容
en-us	5. the content of the agreement between the counterparty to the solicitation and the reporting company;

ja-jp	三　提出会社の親会社の異動（当該提出会社の親会社であつた会社が親会社でなくなること又は親会社でなかつた会社が当該提出会社の親会社になることをいう。以下この号において同じ。）若しくは提出会社の特定子会社の異動（当該提出会社の特定子会社であつた会社が子会社でなくなること又は子会社でなかつた会社が当該提出会社の特定子会社になることをいう。以下この号において同じ。）が当該提出会社若しくは連結子会社の業務執行を決定する機関により決定された場合又は提出会社の親会社の異動若しくは提出会社の特定子会社の異動があつた場合（当該異動が当該提出会社又は連結子会社の業務執行を決定する機関により決定されたことについて臨時報告書を既に提出した場合を除く。）　次に掲げる事項
en-us	(iii) if a change to the parent company of a reporting company (meaning that a company which was a parent company of the relevant reporting company ceases to be a parent company or that a company which was not a parent company has become a parent company of the relevant reporting company; hereinafter the same applies in this item) or a change to a specified subsidiary company of a reporting company (meaning that a company which was a specified subsidiary company of the relevant reporting company ceases to be a subsidiary company or that a company which was not a subsidiary company has become a specified subsidiary company of the relevant reporting company; hereinafter the same applies in this item) has been decided by a decision-making body for execution of business of the relevant reporting company or consolidated subsidiary company, or if there has been a change to the parent company of a reporting company or a change to a specified subsidiary company of a reporting company (excluding the case where an ad hoc report has been already submitted on the decision of the relevant change by a decision-making body for execution of the business of the relevant reporting company or consolidated subsidiary company): the following matters:

ja-jp	イ　当該異動に係る親会社又は特定子会社の名称、住所、代表者の氏名、資本金又は出資の額及び事業の内容
en-us	(a) the name, address, name of the representative person, amount of stated capital or contribution, and contents of the business of the parent company or specified subsidiary company subject to the change;

ja-jp	ロ　当該異動に係る会社が親会社である場合には、当該異動の前後における当該提出会社の親会社の所有に係る当該提出会社の議決権（株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。以下ロ及び次号ロにおいて同じ。）の数（当該提出会社の親会社の他の子会社が当該提出会社の議決権を所有している場合には、これらの数を含む。）及び当該提出会社の総株主等の議決権に対する割合
en-us	(b) when the company subject to the change is the parent company, the number of voting rights (excluding voting rights for shares with no voting rights on all the matters which may be resolved at a shareholders meetings, and including voting rights for shares that are deemed to have voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act; hereinafter the same applies in (b) of this item and (b) of the following item) of the reporting company held by the parent company of the relevant reporting company before, during and after the relevant change (when another subsidiary company of the parent company of the relevant reporting company holds voting rights in the relevant reporting company, the numbers thereof are included), and the ratio of the relevant voting rights to the voting rights held by all the shareholders, etc. of the relevant reporting company;

ja-jp	ハ　当該異動に係る会社が特定子会社である場合には、当該異動の前後における当該提出会社の所有に係る当該特定子会社の議決権（株式会社にあつては、株主総会において決議をすることができる事項の全部につき議決権を行使することができない株式についての議決権を除き、会社法第八百七十九条第三項の規定により議決権を有するものとみなされる株式についての議決権を含む。）の数（当該提出会社の他の子会社が当該特定子会社の議決権を所有している場合には、これらの数を含む。）及び当該特定子会社の総株主等の議決権に対する割合
en-us	(c) when a company subject to the change is a specified subsidiary company, the number of voting rights (when the relevant specified subsidiary company is a stock company, excluding voting rights for shares with no voting rights on all the matters which may be resolved at a shareholders meetings, and including voting rights for shares that are deemed to have voting rights pursuant to the provisions of Article 879, paragraph (3) of the Companies Act) of the relevant specified subsidiary company held by the reporting company before, during, and after the relevant change (when another subsidiary company of the relevant reporting company holds voting rights in the relevant specified subsidiary company, the relevant the numbers thereof are included), and the ratio of the relevant voting rights to the voting rights held by all of the shareholders, etc. of the relevant specified subsidiary company; and

ja-jp	ニ　当該異動の理由及びその年月日
en-us	(d) the grounds for and date of the change.

ja-jp	四　提出会社の主要株主（法第百六十三条第一項に規定する主要株主をいう。以下この号において同じ。）の異動（当該提出会社の主要株主であつた者が主要株主でなくなること又は主要株主でなかつた者が当該提出会社の主要株主になることをいう。以下この号において同じ。）が当該提出会社若しくは連結子会社の業務執行を決定する機関により決定された場合又は提出会社の主要株主の異動があつた場合（当該異動が当該提出会社又は連結子会社の業務執行を決定する機関により決定されたことについて臨時報告書を既に提出した場合を除く。）　次に掲げる事項
en-us	(iv) if there has been a change to the major shareholders (meaning major shareholders as prescribed in Article 163, paragraph (1) of the Act; hereinafter the same applies in this item) of a reporting company (meaning that a person who was a major shareholder of the relevant reporting company ceases to be a major shareholder or that a person who was not a major shareholder has become a major shareholder of the relevant reporting company; hereinafter the same applies in this item) has been decided by a decision-making body for execution of the business of the relevant reporting company or consolidated subsidiary company, or if there is a change to the major shareholders of a reporting company (excluding the case where an ad hoc report has already been submitted on the decision of the relevant change by a decision-making body for execution of the business of the relevant reporting company or consolidated subsidiary company): the following matters:

ja-jp	イ　当該異動に係る主要株主の氏名又は名称
en-us	(a) the names of the major shareholders subject to the change;

ja-jp	ロ　当該異動の前後における当該主要株主の所有議決権の数及びその総株主等の議決権に対する割合
en-us	(b) the number of voting rights held by the major shareholders before, during, and after the change and the ratio of their voting rights to the voting rights held by all the shareholders, etc.; and

ja-jp	ハ　当該異動の年月日
en-us	(c) the date of the change.

ja-jp	四の二　提出会社に対しその特別支配株主（会社法第百七十九条第一項に規定する特別支配株主をいう。以下この号において同じ。）から同法第百七十九条の三第一項の規定による請求（以下この号において「株式等売渡請求」という。）の通知がされた場合又は当該株式等売渡請求を承認するか否かが、当該提出会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(iv)-2 in cases where a notice of demand under Article 179-3, paragraph (1) of the Companies Act (hereinafter referred to as "demand for a share, etc. cash-out" in this item) is given by a special controlling shareholder (meaning a special controlling shareholder provided in Article 179, paragraph (1) of the Companies Act; hereinafter the same applies in this item) to the reporting company, or if a decision-making body for the execution of business of the reporting company has determined whether to approve the demand for a share, etc. cash-out: the following matters:

ja-jp	イ　特別支配株主から当該通知がされた場合には、次に掲げる事項
en-us	(a) the following matters in cases where the notice was given by a special controlling shareholder:

ja-jp	（１）　当該通知がされた年月日
en-us	1. the date of the notice;

ja-jp	（２）　当該特別支配株主の商号、本店の所在地及び代表者の氏名（個人の場合においては、その氏名及び住所）
en-us	2. the trade name, location of the head office and name of representative (in cases of an individual, the name and address) of the special controlling shareholder; and

ja-jp	（３）　当該通知の内容
en-us	3. the content of the notice.

ja-jp	ロ　当該株式等売渡請求を承認するか否かの決定がされた場合には、次に掲げる事項
en-us	(b) the following matters in cases where the determination on whether to approve the demand for shares, etc. cash-out was made:

ja-jp	（１）　当該通知がされた年月日
en-us	1. the date of the notice;

ja-jp	（２）　当該決定がされた年月日
en-us	2. the date of the decision;

ja-jp	（３）　当該決定の内容
en-us	3. the content of the decision; and

ja-jp	（４）　当該決定の理由及び当該決定に至つた過程（売渡株式等（会社法第百七十九条の二第一項第五号に規定する売渡株式等をいう。）の対価の支払の確実性に関する判断の内容を含む。）
en-us	4. the reasons for the decision and the background for reaching the decision (including the details of the determination as to the reliability of payment of the consideration for shares, etc. subject to a cash-out (meaning shares, etc. subject to a cash out provided in Article 179-2, paragraph (1), item (v) of the Companies Act));

ja-jp	四の三　全部取得条項付種類株式（会社法第百七十一条第一項に規定する全部取得条項付種類株式をいう。以下この号において同じ。）の全部の取得を目的とする株主総会を招集することが、提出会社の業務執行を決定する機関により決定された場合（当該取得により当該提出会社の株主の数が二十五名未満となることが見込まれる場合に限る。）　次に掲げる事項
en-us	(iv)-3 if a decision-making body for the execution of business of the reporting company determines to convene a shareholders meeting to acquire all shares subject to class-wide call (meaning shares subject to class-wide call provided in Article 171, paragraph (1) of the Companies Act; hereinafter the same applies in this item) (limited to the case where, as a result of the acquisition, the number of shareholders of the reporting company is expected to be less than 25): the following matters:

ja-jp	イ　当該取得の目的
en-us	(a) the purpose of the acquisition;

ja-jp	ロ　取得対価（会社法第百七十一条第一項第一号に規定する取得対価をいう。以下この号において同じ。）の内容
en-us	(b) the detail of the consideration for acquisition (meaning consideration for acquisition provided in Article 171, paragraph (1), item (i) of the Companies Act; hereinafter the same applies in this item);

ja-jp	ハ　当該取得対価の内容の算定根拠
en-us	(c) the basis of calculation of the details of the consideration for acquisition;

ja-jp	ニ　会社法第二百三十四条の規定により一に満たない端数の処理をすることが見込まれる場合における当該処理の方法、当該処理により株主に交付されることが見込まれる金銭の額及び当該額の算定根拠
en-us	(d) in cases where rounding-off of a number less than one is to be made pursuant to the provisions of Article 234 of the Companies Act, the method of such rounding-off, the amount expected to be delivered to shareholders as a result of the rounding-off, and the basis of calculation of such amount.

ja-jp	ホ　当該取得対価の内容が当該提出会社の株式、社債、新株予約権又は新株予約権付社債以外の有価証券に係るものである場合は、当該有価証券の発行者についての次に掲げる事項
en-us	(e) in cases where the details of the consideration for acquisition relate to any securities other than shares, corporate bonds, share options or corporate bond certificates with share options of the reporting company, the following matters relating to the issuer of the securities:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主（発行済株式の総数に占める各株主の持株数の割合の多い順に五名をいう。以下同じ。）の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（持分会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称）
en-us	3. the names of the largest shareholders (meaning the five largest shareholders in order of proportion of the number of shares held by each shareholder to the total number of issued shares; the same applies hereinafter) and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the other company is a membership company, the names of its members (when the members that execute the business of the company are specified in the articles of incorporation, such members));

ja-jp	（４）　提出会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the reporting company; and

ja-jp	ヘ　当該提出会社が当該全部取得条項付種類株式を取得する日
en-us	(f) the date when the reporting company acquires the shares subject to class-wide call.

ja-jp	四の四　株式の併合を目的とする株主総会を招集することが、提出会社の業務執行を決定する機関により決定された場合（当該株式の併合により当該提出会社の株主の数が二十五名未満となることが見込まれる場合に限る。）　次に掲げる事項
en-us	(iv)-4 if a decision-making body for the execution of business of the reporting company determines to convene a shareholders meeting to consolidate shares (limited to the case where, as a result of the consolidation of shares, the number of shareholders of the reporting company is expected to be less than 25): the following matters:

ja-jp	イ　当該株式の併合の目的
en-us	(a) the purpose of the consolidation of shares;

ja-jp	ロ　当該株式の併合の割合
en-us	(b) the proportion of the consolidation of shares;

ja-jp	ハ　会社法第二百三十四条の規定により一に満たない端数の処理をすることが見込まれる場合における当該処理の方法、当該処理により株主に交付されることが見込まれる金銭の額及び当該額の算定根拠
en-us	(c) in cases where rounding-off of a number less than one is to be made pursuant to the provisions of Article 234 of the Companies Act, the method of such rounding-off, the amount expected to be delivered to shareholders as a result of the rounding-off, and the basis of calculation of such amount; and

ja-jp	ニ　当該株式の併合がその効力を生ずる日
en-us	(d) the date when the consolidation of shares takes effect.

ja-jp	五　提出会社に係る重要な災害（提出会社の当該災害による被害を受けた資産の帳簿価額が当該提出会社の最近事業年度の末日における純資産額（資産の総額から負債の総額を控除して得た額（控除してなお控除しきれない金額がある場合には、当該控除しきれない金額はないものとする。）をいう。第十七号を除き、以下この条において同じ。）の百分の三以上に相当する額である災害をいう。）が発生し、それがやんだ場合で、当該重要な災害による被害が当該提出会社の事業に著しい影響を及ぼすと認められる場合　次に掲げる事項
en-us	(v) if a serious disaster related to a reporting company (meaning a disaster in which the book value of the assets of the reporting company that have been damaged by the relevant disaster is an amount equivalent to 3 percent or more of the amount of net assets (meaning the amount obtained by deducting the total amount of liabilities from the total amount of assets (when there remains any number after the deduction, the relevant remaining number is omitted); hereinafter the same applies in this Article, except in item (xvii)) as of the last day of the most recent business year of the reporting company) has occurred and then ceased, and when the damage by the relevant serious disaster is found to have material influence on the business of the reporting company: the following matters:

ja-jp	イ　当該重要な災害の発生年月日
en-us	(a) the date on which the serious disaster occurred;

ja-jp	ロ　当該重要な災害が発生した場所
en-us	(b) the location where the serious disaster occurred;

ja-jp	ハ　当該重要な災害により被害を受けた資産の種類及び帳簿価額並びにそれに対し支払われた保険金額
en-us	(c) the type and book value of the assets that have been damaged by the serious disaster, and the insurance amount paid for the damages; and

ja-jp	ニ　当該重要な災害による被害が当該提出会社の事業に及ぼす影響
en-us	(d) the influence of damages by the serious disaster on the business of the reporting company.

ja-jp	六　提出会社に対し訴訟が提起され、当該訴訟の損害賠償請求金額が、当該提出会社の最近事業年度の末日における純資産額の百分の十五以上に相当する額である場合又は提出会社に対する訴訟が解決し、当該訴訟の解決による損害賠償支払金額が、当該提出会社の最近事業年度の末日における純資産額の百分の三以上に相当する額である場合　次に掲げる事項
en-us	(vi) if a suit has been filed against a reporting company and the amount of claimed damages in the relevant suit is an amount equivalent to 15 percent or more of the amount of net assets as of the last day of the most recent business year of the relevant reporting company, or when the suit filed against a reporting company is settled and the amount to be paid for the damages by the settlement of the relevant suit is an amount equivalent to three percent or more of the amount of net assets as of the last day of the most recent business year of the reporting company: the following matters:

ja-jp	イ　当該訴訟の提起があつた年月日
en-us	(a) the date on which the suit was filed;

ja-jp	ロ　当該訴訟を提起した者の名称、住所及び代表者の氏名（個人の場合においては、その氏名及び住所）
en-us	(b) the name, address, and name of the representative person of the person who filed the suit (when the person is an individual, the name and address of the person);

ja-jp	ハ　当該訴訟の内容及び損害賠償請求金額
en-us	(c) the content of the suit and the amount of claimed damages; and

ja-jp	ニ　当該訴訟の解決の場合には、次に掲げる事項
en-us	(d) if the suit has been settled, the following matters:

ja-jp	（１）　訴訟の解決があつた年月日
en-us	1. the date on which the suit was settled; and

ja-jp	（２）　訴訟の解決の内容及び損害賠償支払金額
en-us	2. the content of the settlement of the suit and the amount to be paid for the damages.

ja-jp	六の二　提出会社が株式交換完全親会社（会社法第七百六十七条に規定する株式交換完全親会社をいう。以下この号及び第十四号の二において同じ。）となる株式交換（当該株式交換により株式交換完全子会社（同法第七百六十八条第一項第一号に規定する株式交換完全子会社をいう。以下同じ。）となる会社の最近事業年度の末日における資産の額が当該提出会社の最近事業年度の末日における純資産額の百分の十以上に相当する場合又は当該株式交換完全子会社となる会社の最近事業年度の売上高が当該提出会社の最近事業年度の売上高の百分の三以上に相当する場合に限る。）又は提出会社が株式交換完全子会社となる株式交換が行われることが、当該提出会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(vi)-2 when the implementation of a share exchange in which a reporting company becomes a wholly owning parent company resulting from a share exchange (meaning the wholly owning parent company resulting from a share exchange as prescribed in Article 767 of the Companies Act; hereinafter the same applies in this item and item (xiv)-2) (limited to cases where the amount of assets of the company which becomes a wholly owned subsidiary company resulting from a share exchange (meaning the wholly owned subsidiary company resulting from a share exchange as prescribed in Article 768, paragraph (1), item (i) of that Act; the same applies hereinafter) by the share exchange as of the last day of the most recent business year is equivalent to ten percent or more of the amount of net assets of the reporting company as of the last day of the most recent business year, or cases where the net sales in the most recent business year of the company which becomes the wholly owned subsidiary company resulting from the a share exchange, is equivalent to three percent or more of the net sales in the most recent business year of the relevant reporting company) or a share exchange in which a reporting company becomes a wholly owned subsidiary company resulting from a share exchange, is decided by an organ which is responsible for making decisions on the execution of the operations of the relevant reporting company: the following matters:

ja-jp	イ　当該株式交換の相手会社についての次に掲げる事項
en-us	(a) the following matters concerning the other company in the share exchange:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and content of business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income for each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（合同会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称）
en-us	3. the names of the largest shareholders and the ratio of the number of shares held by the largest shareholders to the total number of issued shares (when the other company is a limited liability company, the names of its members (when the members that execute the business of the company are specified in the articles of incorporation, such members)); and

ja-jp	（４）　提出会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the reporting company.

ja-jp	ロ　当該株式交換の目的
en-us	(b) the purpose of the share exchange;

ja-jp	ハ　当該株式交換の方法、株式交換完全子会社となる会社の株式一株に割り当てられる株式交換完全親会社となる会社の株式の数その他の財産の内容（以下この号及び第十四号の二において「株式交換に係る割当ての内容」という。）その他の株式交換契約の内容
en-us	(c) the method of the relevant share exchange, the number of shares, and contents of any other property of a company which becomes a wholly owning parent company resulting from a share exchange that are allotted for each individual share of a company which becomes a wholly owned subsidiary company resulting from a share exchange (hereinafter referred to as the "contents of the allotment pertaining to share exchange" in this item and item (xiv)-2); and other contents of the share exchange agreement;

ja-jp	ニ　株式交換に係る割当ての内容の算定根拠（提出会社又は当該株式交換の相手会社以外の者が当該株式交換に係る割当ての内容の算定を行い、かつ、当該提出会社が当該算定を踏まえて当該株式交換に係る割当ての内容を決定したときは、当該株式交換に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(d) the grounds for calculation of the contents of the allotment pertaining to share exchange (when a person other than a reporting company or the other company in the share exchange has calculated the contents of the allotment pertaining to share exchange and the reporting company has decided the contents of the allotment pertaining to share exchange based on the calculation, the name of the person who calculated the contents of the allotment pertaining to share exchange is included);

ja-jp	ホ　当該株式交換の後の株式交換完全親会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	(e) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and content of the business of the company which becomes a wholly owning parent company resulting from a share exchange after the relevant share exchange; and

ja-jp	ヘ　株式交換に係る割当ての内容が当該株式交換完全親会社の株式、社債、新株予約権、新株予約権付社債又は持分以外の有価証券に係るものである場合　当該有価証券の発行者についてイに掲げる事項
en-us	(f) when the contents of the allotment pertaining to share exchange are related to securities other than shares, corporate bonds, share options, corporate bond certificates with share options, or the equity of the relevant wholly owning parent company resulting from the share exchange: the matters listed in (a) concerning the issuer of the securities.

ja-jp	六の三　株式移転が行われることが、提出会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(vi)-3 if the implementation of a share transfer has been decided by an organ which is responsible for making decisions on the execution of the operations of a reporting company: the following matters:

ja-jp	イ　当該株式移転において、提出会社の他に株式移転完全子会社となる会社がある場合は、当該他の株式移転完全子会社となる会社についての次に掲げる事項
en-us	(a) when there is a company which becomes a wholly owned subsidiary company resulting from a share transfer other than a reporting company in the relevant share transfer, the following matters concerning the company that becomes that other wholly owned subsidiary companies resulting from the share transfer:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital, amount of net assets, amount of total assets and contents of business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income for each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares; and

ja-jp	（４）　提出会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the reporting company.

ja-jp	ロ　当該株式移転の目的
en-us	(b) the purpose of the share transfer;

ja-jp	ハ　当該株式移転の方法、株式移転完全子会社となる会社の株式一株に割り当てられる株式移転設立完全親会社となる会社の株式の数その他の財産の内容（以下この号及び第十四号の三において「株式移転に係る割当ての内容」という。）その他の株式移転計画の内容
en-us	(c) the method of the relevant share transfer, the number of shares and contents of any other property of a company which becomes a wholly owning parent company incorporated in a share transfer that are allotted for each individual share of a company which becomes a wholly owned subsidiary company resulting from a share transfer, (hereinafter referred to as the "contents of the allotment pertaining to share transfer" in this item and item (xiv)-3); and other contents of the share transfer plan;

ja-jp	ニ　株式移転に係る割当ての内容の算定根拠（提出会社又は当該他の株式移転完全子会社となる会社以外の者が当該株式移転に係る割当ての内容の算定を行い、かつ、当該提出会社が当該算定を踏まえて当該株式移転に係る割当ての内容を決定したときは、当該株式移転に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(d) the grounds for calculation of the contents of the allotment pertaining to share transfer (when a person other than the reporting company or the company which becomes the relevant other wholly owned subsidiary company resulting from the share transfer has calculated the contents of the allotment pertaining to share transfer, and the relevant reporting company has decided the contents of the allotment pertaining to the relevant share transfer based on the relevant calculation, the name of the person who calculated the contents of the allotment pertaining to the relevant share transfer is included); and

ja-jp	ホ　当該株式移転の後の株式移転設立完全親会社となる会社の商号、本店の所在地、代表者の氏名、資本金の額、純資産の額、総資産の額及び事業の内容
en-us	(e) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the company which becomes a wholly owning parent company incorporated in a share transfer after the relevant share transfer.

ja-jp	七　提出会社の資産の額が、当該提出会社の最近事業年度の末日における純資産額の百分の十以上減少し、若しくは増加することが見込まれる吸収分割又は提出会社の売上高が、当該提出会社の最近事業年度の売上高の百分の三以上減少し、若しくは増加することが見込まれる吸収分割が行われることが、当該提出会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(vii) when the implementation of an absorption-type company split in which the amount of assets of a reporting company is expected to decrease or increase by ten percent or more of the amount of net assets of the relevant reporting company as of the last day of the most recent business year, or the implementation of an absorption-type company split in which the net sales of a reporting company are expected to decrease or increase by three percent or more of the net sales of the relevant reporting company in the most recent business year has been decided by an organ which is responsible for making decisions on the execution of the operations of the relevant reporting company: the following matters:

ja-jp	イ　当該吸収分割の相手会社についての次に掲げる事項
en-us	(a) the following matters on concerning the other company of the absorption-type company split:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（合同会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称）
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the other company is a limited liability company, the names of its members (when the members that execute the business of the company are specified in the articles of incorporation, such members)); and

ja-jp	（４）　提出会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the reporting company.

ja-jp	ロ　当該吸収分割の目的
en-us	(b) the purpose of the absorption-type company split;

ja-jp	ハ　当該吸収分割の方法、吸収分割会社（会社法第七百五十八条第一号に規定する吸収分割会社をいう。）となる会社に割り当てられる吸収分割承継会社（同法第七百五十七条に規定する吸収分割承継会社をいう。以下この号及び第十五号において同じ。）となる会社の株式の数その他の財産の内容（以下この号及び第十五号において「吸収分割に係る割当ての内容」という。）その他の吸収分割契約の内容
en-us	(c) the method of the absorption-type company split; the number of shares and contents of any other property of a company which becomes a succeeding company in an absorption-type company split (meaning a succeeding company in an absorption-type company split as prescribed in Article 757 of the Companies Act; hereinafter the same applies in this item and item (xv)), that are allotted to a company which becomes a splitting company in absorption-type company split (meaning a splitting company in absorption-type company split as prescribed in Article 758, item (i) of that Act), (hereinafter referred to as the "contents of the allotment pertaining to absorption-type company split" in this item and item (xv)); and other contents of the absorption-type company split agreement;

ja-jp	ニ　吸収分割に係る割当ての内容の算定根拠（提出会社又は当該吸収分割の相手会社以外の者が当該吸収分割に係る割当ての内容の算定を行い、かつ、当該提出会社が当該算定を踏まえて当該吸収分割に係る割当ての内容を決定したときは、当該吸収分割に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(d) the grounds for calculation of the contents of the allotment pertaining to absorption-type company split (when a person other than a reporting company or the other company of the absorption-type company split has calculated the contents of the allotment pertaining to absorption-type company split, and the reporting company has decided the contents of the allotment pertaining to absorption-type company split based on the calculation, the name of the person who calculated the contents of the allotment pertaining to absorption-type company split is included);

ja-jp	ホ　当該吸収分割の後の吸収分割承継会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	(e) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of business of the company which becomes a succeeding company in absorption-type company split after the absorption-type company split; and

ja-jp	ヘ　吸収分割に係る割当ての内容が当該吸収分割承継会社となる会社の株式、社債、新株予約権、新株予約権付社債又は持分以外の有価証券に係るものである場合　当該有価証券の発行者についてイに掲げる事項
en-us	(f) when the contents of the allotment pertaining to absorption-type company split are related to securities other than shares, corporate bonds, share options, corporate bond certificates with share options, or the equity of the succeeding company in absorption-type company split: the matters listed in (a) concerning the issuer of the securities.

ja-jp	七の二　提出会社の資産の額が、当該提出会社の最近事業年度の末日における純資産額の百分の十以上減少することが見込まれる新設分割又は提出会社の売上高が、当該提出会社の最近事業年度の売上高の百分の三以上減少することが見込まれる新設分割が行われることが、当該提出会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(vii)-2 when the implementation of an incorporation-type company split in which the amount of assets of a reporting company is expected to decrease by ten percent or more of the amount of net assets of the relevant reporting company as of the last day of the most recent business year, or when the implementation of an incorporation-type company split in which the net sales of the reporting company are expected to decrease by three percent or more of the net sales of the relevant reporting company in the most recent business year is decided by an organ which is responsible for making decisions on the execution of the operations of the relevant reporting company: the following matters:

ja-jp	イ　当該新設分割において、提出会社の他に新設分割会社（会社法第七百六十三条第一項第五号に規定する新設分割会社をいう。以下この号及び第十五号の二において同じ。）となる会社がある場合は、当該他の新設分割会社となる会社についての次に掲げる事項
en-us	(a) when there is another company that becomes a splitting company in incorporation-type company split (meaning a splitting company in incorporation-type company split as prescribed in Article 763, paragraph (1), item (v) of the Companies Act; hereinafter the same applies in this item and item (xv)-2) beyond a reporting company in the incorporation-type company split, the following matters concerning the relevant other company which becomes a splitting company in incorporation-type company split:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（合同会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称）
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the company is a limited liability company, the names of its members (when the members that execute the business of the company are specified in the articles of incorporation, such members)); and

ja-jp	（４）　提出会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the reporting company.

ja-jp	ロ　当該新設分割の目的
en-us	(b) the purpose of the incorporation-type company split;

ja-jp	ハ　当該新設分割の方法、新設分割会社となる会社に割り当てられる新設分割設立会社（会社法第七百六十三条第一項に規定する新設分割設立会社をいう。以下この号及び第十五号の二において同じ。）となる会社の株式の数その他の財産の内容（以下この号及び第十五号の二において「新設分割に係る割当ての内容」という。）その他の新設分割計画の内容
en-us	(c) the method of the incorporation-type company split, the number of shares and contents of any other property of a company which becomes a company incorporated through incorporation-type company split (meaning a company incorporated through incorporation-type company split as prescribed in Article 763, paragraph (1) of the companies Act; hereinafter the same applies in this item and item (xv)-2), that are allotted to a company which becomes a splitting company in incorporation-type company split (hereinafter referred to as the "contents of the allotment pertaining to incorporation-type company split" in this item and item (xv)-2); and other contents of an incorporation-type company split plan;

ja-jp	ニ　新設分割に係る割当ての内容の算定根拠（提出会社又は当該他の新設分割会社となる会社以外の者が当該新設分割に係る割当ての内容の算定を行い、かつ、当該提出会社が当該算定を踏まえて当該新設分割に係る割当ての内容を決定したときは、当該新設分割に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(d) the grounds for calculation of the contents of the allotment pertaining to incorporation-type company split (when a person other than a reporting company or the other company that becomes a splitting company in incorporation-type company split has calculated the contents of the allotment pertaining to incorporation-type company split and the reporting company has decided the content of the allotment pertaining to incorporation-type company split based on the calculation, the name of the person who calculated the content of the allotment pertaining to incorporation-type company split is included); and

ja-jp	ホ　当該新設分割の後の新設分割設立会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	(e) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the company which becomes a company incorporated through incorporation-type company split after the incorporation-type company split.

ja-jp	七の三　提出会社の資産の額が、当該提出会社の最近事業年度の末日における純資産額の百分の十以上増加することが見込まれる吸収合併若しくは提出会社の売上高が、当該提出会社の最近事業年度の売上高の百分の三以上増加することが見込まれる吸収合併又は提出会社が消滅することとなる吸収合併が行われることが、当該提出会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(vii)-3 when the implementation of an absorption-type merger in which the amount of assets of a reporting company is expected to increase by ten percent or more of the amount of net assets of the relevant reporting company as of the last day of the most recent business year, the implementation of an absorption-type merger in which the net sales of a reporting company are expected to increase by three percent or more of the net sales of the relevant reporting company in the most recent business year, or the implementation of an absorption-type merger in which a reporting company is absorbed is decided by an organ which is responsible for making decisions on the execution of the operations of the relevant reporting company: the following matters:

ja-jp	イ　当該吸収合併の相手会社についての次に掲げる事項
en-us	(a) the following matters concerning the other company in the Absorption-type Merger:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容（医療法人及び学校法人等の場合にあつては、名称、主たる事務所の所在地、理事長の氏名、純資産の額、総資産の額及び事業の内容）
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and content of business (when the other company is a medical care corporation or an incorporated educational institution, etc., the name, location of the principal office, name of the president, amount of net assets, amount of total assets, and contents of business);

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（持分会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称、医療法人及び学校法人等の場合にあつては、理事の氏名）
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the other company is a membership company, the names of its members (when the members that execute the business of the company are specified in the articles of incorporation, such members), and when the other company is a medical care corporation or an incorporated educational institution, etc., the name of the board members); and

ja-jp	（４）　提出会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the reporting company.

ja-jp	ロ　当該吸収合併の目的
en-us	(b) the purpose of the absorption-type merger;

ja-jp	ハ　当該吸収合併の方法、吸収合併消滅会社（会社法第七百四十九条第一項第一号に規定する吸収合併消滅会社をいう。）となる会社の株式一株又は持分に割り当てられる吸収合併存続会社（同項に規定する吸収合併存続会社をいう。以下この号及び第十五号の三において同じ。）となる会社の株式の数その他の財産の内容（以下この号及び第十五号の三において「吸収合併に係る割当ての内容」という。）その他の吸収合併契約の内容（医療法人の場合にあつては、合併後存続する医療法人の定款又は寄附行為の内容。学校法人等の場合にあつては、合併後存続する学校法人等の寄附行為の内容）
en-us	(c) the method of the absorption-type merger, the number of shares and contents of any other property of a company which becomes the company surviving absorption-type merger (meaning the company surviving absorption-type merger as prescribed in Article 749, paragraph (1) of the Companies Act; hereinafter the same applies in this item and item (xv)-3), that are allotted for each individual share or the equity of a company which becomes a company absorbed in absorption-type merger (meaning the company absorbed in absorption-type merger as prescribed in Article 749, paragraph (1), item (i) of that Act), (hereinafter referred to as the "contents of the allotment pertaining to absorption-type merger" in this item and item (xv)-3); and other contents of the absorption-type merger agreement (in cases of a medical care corporation, the contents of the articles of incorporation or articles of endowment of the medical care corporation that survive after the merger, and in cases of an incorporated educational institution, etc., the contents of the articles of endowment of the incorporated educational institution, etc. that survive after the merger);

ja-jp	ニ　吸収合併に係る割当ての内容の算定根拠（提出会社又は当該吸収合併の相手会社以外の者が当該吸収合併に係る割当ての内容の算定を行い、かつ、当該提出会社が当該算定を踏まえて当該吸収合併に係る割当ての内容を決定したときは、当該吸収合併に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(d) the grounds for calculation of the contents of the allotment pertaining to absorption-type merger (when a person other than a reporting company or the other company in the absorption-type merger has calculated the contents of the allotment pertaining to absorption-type merger, and the reporting company has decided the contents of the allotment pertaining to absorption-type merger based on the calculation, the name of the person who calculated the contents of the allotment pertaining to absorption-type merger is included);

ja-jp	ホ　当該吸収合併の後の吸収合併存続会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容（医療法人の場合にあつては、合併後存続する医療法人の名称、主たる事務所の所在地、理事長の氏名、純資産の額、総資産の額及び事業の内容。学校法人等の場合においても同様とする。）
en-us	(e) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the company which becomes a company surviving absorption-type merger after the absorption-type merger (in cases of a medical care corporation, name, location of the principal office, name of the president, amount of net assets, amount of total assets, and contents of the business of the medical care corporation that survive after the merger; the same applies in cases of an incorporated educational institution, etc.); and

ja-jp	ヘ　吸収合併に係る割当ての内容が当該吸収合併存続会社となる会社の株式、社債、新株予約権、新株予約権付社債又は持分以外の有価証券に係るものである場合　当該有価証券の発行者についてイに掲げる事項
en-us	(f) when the contents of the allotment pertaining to absorption-type merger are related to securities other than shares, corporate bonds, share options, corporate bond certificates with share options, or equity of the company surviving in absorption-type merger: the matters listed in (a) concerning the issuer of the securities.

ja-jp	七の四　新設合併が行われることが、提出会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(vii)-4 when the implementation of a consolidation-type merger is decided by an organ which is responsible for making decisions on the execution of the operations of a reporting company: the following matters:

ja-jp	イ　当該新設合併における提出会社以外の新設合併消滅会社（会社法第七百五十三条第一項第一号に規定する新設合併消滅会社をいう。以下この号及び第十五号の四において同じ。）となる会社（合併によつて消滅する医療法人及び学校法人等を含む。以下この号において同じ。）についての次に掲げる事項
en-us	(a) the following matters concerning a company that becomes a company consolidated through consolidation-type merger (meaning a company consolidated through consolidation-type merger as prescribed in Article 753, paragraph (1), item (i) of the Companies Act; hereinafter the same applies in this item and item (xv)-4) other than a reporting company in the consolidation-type merger (including a medical care corporation and an incorporated educational institution, etc. that are consolidated by the merger; hereinafter the same applies in this item):

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容（医療法人及び学校法人等の場合にあつては、名称、主たる事務所の所在地、理事長の氏名、純資産の額、総資産の額及び事業の内容）
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and content of business (when the company is a medical care corporation or an incorporated educational institution, etc., the name, location of the principal office, name of the president, amount of net assets, amount of total assets, and content of business);

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（持分会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称、医療法人及び学校法人等の場合にあつては、理事の氏名）
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the company is a membership company, the names of its members (when the members that execute the business of the company are specified by the articles of incorporation, such members), and when the other company is a medical care corporation or an incorporated educational institution, etc., the name of the board members); and

ja-jp	（４）　提出会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the reporting company.

ja-jp	ロ　当該新設合併の目的
en-us	(b) the purpose of the consolidation-type merger;

ja-jp	ハ　当該新設合併の方法、新設合併消滅会社となる会社の株式一株又は持分に割り当てられる新設合併設立会社（会社法第七百五十三条第一項に規定する新設合併設立会社をいう。以下この号及び第十五号の四において同じ。）となる会社の株式の数その他の財産の内容（以下この号及び第十五号の四において「新設合併に係る割当ての内容」という。）その他の新設合併契約の内容（医療法人の場合にあつては、当該新設合併によつて設立される医療法人の定款又は寄附行為の内容。学校法人等の場合にあつては、当該新設合併によつて設立される学校法人等の寄附行為の内容）
en-us	(c) the method of the consolidation-type merger, the number of shares and contents of any other property of a company which becomes a company incorporated through consolidation-type merger (meaning a company incorporated through consolidation-type merger as prescribed in Article 753, paragraph (1) of the Companies Act; hereinafter the same applies in this item and item (xv)-4), that are allotted for each individual share or equity of a company which becomes a company consolidated through consolidation-type merger, (hereinafter referred to as the "contents of the allotment pertaining to consolidation-type merger" in this item and item (xv)-4); and other contents of the consolidation-type merger agreement (in the case of a medical care corporation, the contents of the articles of incorporation or articles of endowment of the medical care corporation that is to be incorporated through the consolidation-type merger, and in the case of an incorporated educational institution, etc., the contents of the articles of endowment of the incorporated educational institution, etc. that is to be incorporated by the relevant consolidation-type merger);

ja-jp	ニ　新設合併に係る割当ての内容の算定根拠（提出会社又は当該提出会社以外の新設合併消滅会社となる会社以外の者が当該新設合併に係る割当ての内容の算定を行い、かつ、当該提出会社が当該算定を踏まえて当該新設合併に係る割当ての内容を決定したときは、当該新設合併に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(d) the grounds for calculation of the contents of the allotment pertaining to consolidation-type merger (when a person other than a reporting company or a company that becomes a company consolidated through consolidation-type merger which is other than the reporting company, has calculated the contents of the allotment pertaining to consolidation-type merger, and the reporting company has decided the contents of the allotment pertaining to consolidation-type merger based on the calculation, the name of the person who calculated the contents of the allotment pertaining to consolidation-type merger is included); and

ja-jp	ホ　当該新設合併の後の新設合併設立会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容（医療法人の場合にあつては、当該新設合併によつて設立される医療法人の名称、主たる事務所の所在地、理事長の氏名、純資産の額、総資産の額及び事業の内容。学校法人等の場合においても同様とする。）
en-us	(e) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the company which becomes a company incorporated through consolidation-type merger after the consolidation-type merger (in cases of a medical care corporation, the name, location of the principal office, name of the president, amount of net assets, amount of total assets, and contents of the business of the medical care corporation that is incorporated by the consolidation-type merger; the same applies in cases of an incorporated educational Institution, etc.).

ja-jp	八　提出会社の資産の額が、当該提出会社の最近事業年度の末日における純資産額の百分の三十以上減少し、若しくは増加することが見込まれる事業の譲渡若しくは譲受け又は提出会社の売上高が、当該提出会社の最近事業年度の売上高の百分の十以上減少し、若しくは増加することが見込まれる事業の譲渡若しくは譲受けが行われることが、当該提出会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(viii) when the implementation of a transfer or acceptance transfer of business in which the amount of assets of the reporting company is expected to decrease or increase by 30 percent or more of the amount of net assets of the relevant reporting company as of the last day of the most recent business year, or the implementation of a transfer or acceptance of transfer of business in which the net sales of a reporting company are expected to decrease or increase by ten percent or more of the net sales of the relevant reporting company in the most recent business year is decided by an organ which is responsible for making decisions on the execution of the operations of the relevant reporting company: the following matters:

ja-jp	イ　当該事業の譲渡先又は譲受け先の名称、住所、代表者の氏名、資本金又は出資の額及び事業の内容（個人の場合においては、その氏名、住所及び事業の内容）
en-us	(a) the name, address, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the transferee of the relevant business (in cases of an individual, the name, address, and contents of the business thereof);

ja-jp	ロ　当該事業の譲渡又は譲受けの目的
en-us	(b) the purpose of the transfer or acceptance of transfer of the business; and

ja-jp	ハ　当該事業の譲渡又は譲受けの契約の内容
en-us	(c) the contents of the agreement of transfer or acceptance of transfer of the business.

ja-jp	八の二　提出会社による子会社取得（子会社でなかつた会社の発行する株式又は持分を取得する方法その他の方法（法第二十七条の三第一項に規定する公開買付け又は株式交付によるものを除く。）により、当該会社を子会社とすることをいう。以下この号及び第十六号の二において同じ。）が行われることが、当該提出会社の業務執行を決定する機関により決定された場合であつて、当該子会社取得に係る対価の額（子会社取得の対価として支払つた、又は支払うべき額の合計額をいう。以下この号及び第十六号の二において同じ。）に当該子会社取得の一連の行為として行つた、又は行うことが当該機関により決定された当該提出会社による子会社取得（以下この号において「近接取得」という。）に係る対価の額の合計額を合算した額が当該提出会社の最近事業年度の末日における純資産額の百分の十五以上に相当する額であるとき　次に掲げる事項
en-us	(viii)-2 if an acquisition of subsidiary company (meaning acquisition of a subsidiary company by way of an acquisition of shares or equity issued by a company which was formerly not a subsidiary company or any other methods (excluding an acquisition by way of tender offer bid or partial share exchange prescribed in Article 27-3, paragraph (1) of the Act); hereinafter the same applies in this item and item (xvi)-2) by a reporting company has been decided by a decision-making body for execution of the business of the relevant reporting company, and when the total of the aggregate amounts of the consideration for the acquisition of subsidiary company (meaning the aggregate amount paid or payable as consideration for the acquisition of subsidiary company; hereinafter the same applies in this item and item (xvi)-2) and the consideration for an acquisition of subsidiary company which was implemented by a reporting company ancillary to the relevant acquisition of subsidiary company or for which the implementation was decided by the decision-making body (hereinafter referred to as "ancillary acquisition" in this item) is the amount equivalent to no less than 15 percent of the amount of net asset of the relevant reporting company as of the last day of the latest business year: the following matters

ja-jp	イ　子会社取得（近接取得を除く。）に係る子会社及び近接取得に係る子会社（以下この号において「取得対象子会社」という。）について、それぞれ次に掲げる事項
en-us	(a) the following matters in relation to the subsidiary company pertaining to acquisition of subsidiary company (excluding ancillary acquisition) and the subsidiary company pertaining to ancillary acquisition (hereinafter referred to as "acquired subsidiary companies" in this item):

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and content of business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income and net income for each business year that closed during the latest three-year period; and

ja-jp	（３）　提出会社との間の資本関係、人的関係及び取引関係
en-us	3. the capital relationship, personnel relationship and business relationship with the reporting company.

ja-jp	ロ　取得対象子会社に関する子会社取得の目的
en-us	(b) the purpose of an acquisition of subsidiary company in relation to the acquired subsidiary companies; and

ja-jp	ハ　取得対象子会社に関する子会社取得の対価の額
en-us	(c) the amount of consideration for the acquisition of subsidiary company in relation to the acquired subsidiary companies.

ja-jp	九　提出会社の代表取締役（優先出資法第二条第一項に規定する協同組織金融機関を代表すべき役員を含み、指名委員会等設置会社である場合は代表執行役、持分会社である場合は持分会社を代表する社員、医療法人及び学校法人等である場合は理事長。以下この号において同じ。）の異動（当該提出会社の代表取締役であつた者が代表取締役でなくなること又は代表取締役でなかつた者が代表取締役になることをいう。以下この号において同じ。）があつた場合（定時の株主総会（優先出資法第二条第六項に規定する普通出資者総会並びに医療法第四十六条の三の二第二項に規定する定時社員総会及び同法第四十六条の四の六第二項の規定による報告を含む。）終了後有価証券報告書提出時までに異動があり、その内容が有価証券報告書に記載されている場合を除く。）　次に掲げる事項
en-us	(ix) if there has been a change to the representative director of a reporting company (including an officer who is to represent a cooperative financial institution as prescribed in Article 2, paragraph (1) of the Act on Preferred Equity Investment, and a representative executive officer in the case of a company with nominating committees, etc., a member representing a membership company in the case of a membership company, and a president in the case of a medical care corporation or an incorporated educational institution, etc.; hereinafter the same applies in this item) (meaning that a person who was the representative director of a reporting company ceases to be the representative director, or that a person who was not a representative director becomes the representative director; hereinafter the same applies in this item) (excluding cases where there has been a change after the end of an annual shareholders meeting (including an ordinary equity investors meeting as prescribed in Article 2, paragraph (6) of the Act on Preferred Equity Investment, an annual general meeting as prescribed in Article 46-3-2, paragraph (2) of the Medical Care Act, and the report pursuant to the provisions of Article 46-4-6, paragraph (2) of the relevant Act) by the time of submission of an annual securities report, and the contents thereof are stated in the annual securities report): the following matters:

ja-jp	イ　当該異動に係る代表取締役の氏名、職名及び生年月日
en-us	(a) the name, job title, and date of birth of the representative director subject to the change;

ja-jp	ロ　当該異動の年月日
en-us	(b) the date of the change;

ja-jp	ハ　当該異動の日における当該代表取締役の所有株式数
en-us	(c) the number of shares held by the representative director as of the day of the change; and

ja-jp	ニ　新たに代表取締役になる者については主要略歴
en-us	(d) a brief biographical outline of major points in the career of the person who becomes the new representative director.

ja-jp	九の二　提出会社の株主総会において決議事項が決議された場合（当該提出会社が法第二十四条第一項第一号又は第二号に掲げる有価証券に該当する株券の発行者である場合に限る。）　次に掲げる事項
en-us	(ix)-2 if a resolution has been made at the shareholders meeting of a reporting company (limited to cases where the relevant reporting company is an issuer of the share certificate which falls under the category of securities set forth in Article 24, paragraph (1), item (i) or (ii) of the Act): the following matters:

ja-jp	イ　当該株主総会が開催された年月日
en-us	(a) the date on which the relevant shareholders meeting was held;

ja-jp	ロ　決議事項の内容
en-us	(b) the content of the matter requiring a resolution;

ja-jp	ハ　当該決議事項（役員の選任又は解任に関する決議事項である場合は、当該選任又は解任の対象とする者ごとの決議事項）に対する賛成、反対及び棄権の意思の表示に係る議決権の数、当該決議事項が可決されるための要件並びに当該決議の結果
en-us	(c) the number of voting rights pertaining to an indication of manifestation of agreement, dissent, or abstention for the matter requiring a resolution (in the case of the matter requiring a resolution concerning the appointment or dismissal of officers, the matter requiring a resolution for each person subject to the appointment or dismissal), the requirements for the adoption of the relevant matter requiring a resolution, and the result of the resolution; and

ja-jp	ニ　ハの議決権の数に株主総会に出席した株主の議決権の数（株主の代理人による代理行使に係る議決権の数並びに会社法第三百十一条第二項及び第三百十二条第三項の規定により出席した株主の議決権の数に算入する議決権の数を含む。）の一部を加算しなかつた場合には、その理由
en-us	(d) when part of the number of voting rights held by shareholders who attended the shareholders meeting (including the number of voting rights exercised by proxy by agents of shareholders, and the number of voting rights to be added to the number of voting rights held by shareholders who attended a shareholders meeting pursuant to the provisions of Article 311, paragraph (2) and Article 312, paragraph (3) of the Companies Act) has not been added to the number of voting rights referred to in (c), the reason therefor;

ja-jp	九の三　提出会社が有価証券報告書を当該有価証券報告書に係る事業年度の定時株主総会前に提出した場合であつて、当該定時株主総会において、当該有価証券報告書に記載した当該定時株主総会における決議事項が修正され、又は否決されたとき　次に掲げる事項
en-us	(ix)-3 if a reporting company has submitted an annual securities report prior to an annual shareholders meeting for the business year pertaining to the relevant annual securities report, and if a matter stated in the relevant annual securities report which requires a resolution of the relevant annual shareholders meeting has been amended or disapproved at the relevant annual shareholders meeting: the following matters

ja-jp	イ　当該有価証券報告書を提出した年月日
en-us	(a) the date of submission of the relevant annual securities report;

ja-jp	ロ　当該定時株主総会が開催された年月日
en-us	(b) the date of convocation of the relevant annual shareholders meeting; and

ja-jp	ハ　決議事項が修正され、又は否決された旨及びその内容
en-us	(c) the fact that such matter for resolution was amended or disapproved, and the contents of such amendment or disapproval.

ja-jp	九の四　提出会社において、監査公認会計士等（当該提出会社の財務計算に関する書類（法第百九十三条の二第一項に規定する財務計算に関する書類をいう。以下この号において同じ。）について、同項の規定により監査証明を行う公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。以下この号において同じ。）若しくは監査法人（以下この号において「財務書類監査公認会計士等」という。）又は当該提出会社の内部統制報告書（法第二十四条の四の四第一項（法第二十七条において準用する場合を含む。以下この号において同じ。）に規定する内部統制報告書をいう。以下同じ。）について、法第百九十三条の二第二項の規定により監査証明を行う公認会計士若しくは監査法人（以下この号において「内部統制監査公認会計士等」という。）をいう。以下この号において同じ。）の異動（財務書類監査公認会計士等であつた者が財務書類監査公認会計士等でなくなること若しくは財務書類監査公認会計士等でなかつた者が財務書類監査公認会計士等になること又は内部統制監査公認会計士等であつた者が内部統制監査公認会計士等でなくなること若しくは内部統制監査公認会計士等でなかつた者が内部統制監査公認会計士等になることをいい、当該提出会社が法第二十四条の四の四第一項又は第二項（法第二十七条において準用する場合を含む。）の規定により初めて内部統制報告書を提出することとなつた場合において、財務書類監査公認会計士等である者が内部統制監査公認会計士等を兼ねることを除く。以下この号において同じ。）が当該提出会社の業務執行を決定する機関により決定された場合又は監査公認会計士等の異動があつた場合（当該異動が当該提出会社の業務執行を決定する機関により決定されたことについて臨時報告書を既に提出した場合を除く。）　次に掲げる事項
en-us	(ix)-4 in a reporting company, when an organ which is responsible for making decisions on the execution of the operations of the relevant reporting company decides on any changes to the certified public accountant, etc. for audits (with regard to statements on finance and accounting (meaning the statements on finance and accounting prescribed in Article 193-2, paragraph (1) of the Act; hereinafter the same applies in this item) of the relevant reporting company, meaning a certified public accountant (including a foreign certified public accountant as prescribed in Article 16-2, paragraph (5) of the Certified Public Accountants Act (Act No. 103 of 1948); hereinafter the same applies in this item) or an auditing firm (hereinafter collectively referred to as a "certified public accountant, etc. for auditing of financial documents" in this item), that provides audit certification pursuant to the provisions of Article 193-2, paragraph (1) of the Act, or with regard to an internal control report (meaning an internal control report as prescribed in Article 24-4-4, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; hereinafter the same applies in this item); the same applies hereinafter) of the relevant reporting company, meaning a certified public accountant or auditing firm that provides audit certification pursuant to the provisions of Article 193-2, paragraph (2) of the Act (hereinafter collectively referred to as a "certified public accountant, etc. for auditing of internal control reports" in this item); hereinafter the same applies in this item) (meaning that a person who was a certified public accountant, etc. for auditing of financial documents ceases to be the certified public accountant, etc. for auditing of financial documents, or that a person who was not a certified public accountant, etc. for auditing of financial documents becomes a certified public accountant, etc. for auditing of financial documents, or that a person who was a certified public accountant, etc. for auditing of internal control reports ceases to be a certified public accountant, etc. for auditing of internal control reports, or that a person who was not a certified public accountant, etc. for auditing of internal control reports becomes a certified public accountant, etc. for auditing of internal control reports, and when the relevant reporting company has come to submit an internal control report for the first time pursuant to Article 24-4-4, paragraph (1) or (2) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), excluding the person who is a certified public accountant, etc. for auditing of financial documents who concurrently acts as a certified public accountant, etc. for auditing of internal control reports; hereinafter the same applies in this item); or if there has been a change to the certified public accountant, etc. for audits (excluding cases where an extraordinary report has been submitted with regard to the fact that the relevant change has been decided by an organ which is responsible for making decisions on the execution of the operations of the relevant reporting company): the following matters:

ja-jp	イ　当該異動に係る監査公認会計士等（以下この号において「異動監査公認会計士等」という。）の氏名又は名称
en-us	(a) the name of the certified public accountant, etc. for Audits subject to the change (hereinafter referred to as the "certified public accountant, etc. for audits who is subject to changes" in this item);

ja-jp	ロ　当該異動の年月日
en-us	(b) the date of the change; and

ja-jp	ハ　財務書類監査公認会計士等であつた者が財務書類監査公認会計士等でなくなる場合又は内部統制監査公認会計士等であつた者が内部統制監査公認会計士等でなくなる場合には、次に掲げる事項
en-us	(c) the following matters when a person who was a certified public accountant, etc. for auditing of financial documents ceases to be a certified public accountant, etc. for auditing of financial documents, or when a person who was a certified public accountant, etc. for auditing of internal control reports ceases to be a certified public accountant, etc. for auditing of internal control reports:

ja-jp	（１）　当該異動に係る財務書類監査公認会計士等が当該財務書類監査公認会計士等となつた年月日又は当該異動に係る内部統制監査公認会計士等が当該内部統制監査公認会計士等となつた年月日
en-us	1. the date on which the certified public accountant, etc. for auditing of financial documents who is subject to the change became the relevant certified public accountant, etc. for auditing of financial documents, or the date on which the certified public accountant, etc. for auditing of internal control reports who is subject to the change became a certified public accountant, etc. for auditing of internal control reports;

ja-jp	（２）　当該異動に係る財務書類監査公認会計士等が作成した監査報告書等（財務諸表等の監査証明に関する内閣府令（昭和三十二年大蔵省令第十二号。以下「監査証明府令」という。）第三条第一項の監査報告書、中間監査報告書又は期中レビュー報告書であつて、当該異動の日前三年以内に当該提出会社が提出した財務計算に関する書類に係るものをいう。）に次に掲げる事項の記載がある場合には、その旨及びその内容
en-us	2. when there are statements of the following matters in an audit report, etc. (meaning an audit report, interim audit report, or review report during the period set forth in Article 3, paragraph (1) of the Cabinet Office Order on Audit Certification of Financial Statements (Ministry of Finance Order No. 12 of 1957; hereinafter referred to as "Order on Audit Certification"), that are related to the statements on finance and accounting submitted by the reporting company within three years before the date of the change) that were prepared by a certified public accountant, etc. for auditing of financial documents who is subject to the change, a statement to that effect and the contents thereof:

ja-jp	（ｉ）　監査証明府令第四条第三項第二号に規定する除外事項を付した限定付適正意見及び同条第四項第三号イ若しくはロに掲げる事項又は同条第三項第三号に規定する不適正意見及び同条第四項第四号に規定する理由
en-us	i. a qualified opinion with an exceptive item prescribed in Article 4, paragraph (3), item (ii) of the Order on Audit Certification and the matters set forth in paragraph (4), item (iii), (a) or (b) of that Article, or an adverse opinion as prescribed in paragraph (3), item (iii) of that Article and the reason as prescribed in paragraph (4), item (iv) of that Article;

ja-jp	（ｉｉ）　監査証明府令第四条第十二項第二号に規定する除外事項を付した限定付意見及び同条第十三項第三号イ若しくはロに掲げる事項又は同条第十二項第三号に規定する第二種中間財務諸表等が有用な情報を表示していない旨の意見及び同条第十三項第四号に規定する理由
en-us	ii. a qualified opinion with an exceptive item as prescribed in Article 4, paragraph (12), item (ii) of the Order on Audit Certification and the matters set forth in paragraph (13), item (iii), (a) or (b) of that Article, or an opinion that the type-2 interim financial statements, etc. do not present useful information as prescribed in paragraph (12), item (iii) of that Article and the reason as prescribed in paragraph (13), item (iv) of that Article;

ja-jp	（ｉｉｉ）　監査証明府令第四条第十七項第二号に規定する除外事項を付した限定付結論及び同条第十八項第三号イ若しくはロに掲げる事項又は同条第十七項第三号に規定する否定的結論及び同条第十八項第四号に規定する理由
en-us	iii. a qualified conclusion with an exceptive item as prescribed in Article 4, paragraph (17), item (ii) of the Order on Audit Certification and the matters set forth in paragraph (18), item (iii), (a) or (b) of that Article, or a negative conclusion as prescribed in paragraph (17), item (iii) of that Article and the reason as prescribed in paragraph (18), item (iv) of that Article; and

ja-jp	（ｉｖ）　監査証明府令第四条第二十二項に規定する意見又は結論の表明をしない旨及びその理由
en-us	iv. a statement to the effect that an opinion or a conclusion will not be expressed, and the reason therefor as referred to in Article 4, paragraph (22) of the Order on Audit Certification.

ja-jp	（３）　当該異動に係る内部統制監査公認会計士等が作成した内部統制監査報告書（財務計算に関する書類その他の情報の適正性を確保するための体制に関する内閣府令（平成十九年内閣府令第六十二号。以下この号及び第二十一条第一項第一号において「内部統制府令」という。）第一条第二項に規定する内部統制監査報告書であつて、当該異動の日前三年以内に当該提出会社が提出した内部統制報告書に係るものをいう。）に次に掲げる事項の記載がある場合には、その旨及びその内容
en-us	3. when there are statements of the following matters in an internal control audit report (meaning an internal control audit report as prescribed in Article 1, paragraph (2) of the Cabinet Office Order on the System for Ensuring the Adequacy of Documents on Financial Calculation and of Other Information (Cabinet Office Order No. 62 of 2007; hereinafter referred to as the "Order on Internal Control" in this item and Article 21, paragraph (1), item (i)), that are related to an internal control audit report submitted by the reporting company within three years before the date of the change) that is prepared by the certified public accountant, etc. for auditing of internal control reports who is subject to the change, a statement to that effect and the contents thereof:

ja-jp	（ｉ）　内部統制府令第六条第二項第二号に規定する除外事項を付した限定付適正意見又は同項第三号に規定する不適正意見
en-us	i. a qualified opinion with an exceptive item as prescribed in Article 6, paragraph (2), item (ii) of the Order on Internal Control, or an adverse opinion as prescribed in item (iii) of that paragraph; and

ja-jp	（ｉｉ）　内部統制府令第六条第八項に規定する意見の表明をしない旨及びその理由
en-us	ii. a statement to the effect that an opinion will not be expressed, and the reason therefor as referred to in Article 6, paragraph (6) of the Order on internal control.

ja-jp	（４）　当該異動の決定又は当該異動に至つた理由及び経緯
en-us	4. the decision of the change or the grounds and the particulars that led to the change;

ja-jp	（５）　（４）の理由及び経緯に対する次の内容
en-us	5. the following content on the grounds and particulars set forth in 4. Above:

ja-jp	（ｉ）　異動監査公認会計士等の意見
en-us	i. an opinion by the certified public accountant, etc. for audits who is subject to changes; and

ja-jp	（ｉｉ）　監査役（監査役会設置会社にあつては監査役会、監査等委員会設置会社にあつては監査等委員会、指名委員会等設置会社にあつては監査委員会）の意見
en-us	ii. an opinion by a company auditor (or the board of company auditors in the case of a company with board of company auditors, the audit and supervisory committee meeting in the case of a company with audit and supervisory committee, or the audit committee in the case of a company with nominating committees, etc.);

ja-jp	（６）　異動監査公認会計士等が（５）（ｉ）の意見を表明しない場合には、その旨及びその理由（当該提出会社が当該異動監査公認会計士等に対し、当該意見の表明を求めるために講じた措置の内容を含む。）
en-us	6. when the certified public accountant, etc. for audits who is subject to changes does not express the opinion set forth in 5., i. above, a statement to that effect and the reason therefor (including the contents of the measures that the reporting company undertook against the certified public accountant, etc. for audits who is subject to changes in order to request the expression of the opinion).

ja-jp	十　提出会社に係る民事再生法（平成十一年法律第二百二十五号）の規定による再生手続開始の申立て、会社更生法（平成十四年法律第百五十四号）の規定による更生手続開始の申立て、破産法（平成十六年法律第七十五号）の規定による破産手続開始の申立て又はこれらに準ずる事実（以下この号、次号、第十七号及び第十八号において「破産手続開始の申立て等」という。）があつた場合　次に掲げる事項
en-us	(x) if a petition for commencement of rehabilitation proceedings pursuant to the provisions of the Civil Rehabilitation Act (Act No. 225 of 1999), a petition for the commencement of reorganization proceedings pursuant to the provisions of the Corporate Reorganization Act (Act No. 154 of 2002), a petition for commencement of bankruptcy proceedings pursuant to the provisions of the Bankruptcy Act (Act No. 75 of 2004), or a fact equivalent thereto (hereinafter collectively referred to as a "petition for commencement of bankruptcy proceedings, etc." in this item, the following item, item (xvii), and item (xviii)) has been filed: the following matters:

ja-jp	イ　当該破産手続開始の申立て等を行つた者の名称、住所及び代表者の氏名（個人の場合においては、その氏名及び住所とし、当該破産手続開始の申立て等を行つた者が当該提出会社である場合を除く。）
en-us	(a) the name, address, and name of the representative person of the person who filed the petition for commencement of bankruptcy proceedings, etc. (when the person is an individual, the name and address of the person; excluding the case where the person who filed the petition for commencement of bankruptcy proceedings, etc. is the relevant reporting company);

ja-jp	ロ　当該破産手続開始の申立て等を行つた年月日
en-us	(b) the date on which the petition for commencement of bankruptcy proceedings, etc. has been filed;

ja-jp	ハ　当該破産手続開始の申立て等に至つた経緯
en-us	(c) the particulars that led to the filing of petition for commencement of bankruptcy proceedings, etc.; and

ja-jp	ニ　当該破産手続開始の申立て等の内容
en-us	(d) the contents of the petition for commencement of bankruptcy proceedings, etc.;

ja-jp	十一　提出会社に債務を負つている者及び提出会社から債務の保証を受けている者（以下この号において「債務者等」という。）について手形若しくは小切手の不渡り、破産手続開始の申立て等又はこれらに準ずる事実があり、当該提出会社の最近事業年度の末日における純資産額の百分の三以上に相当する額の当該債務者等に対する売掛金、貸付金、その他の債権につき取立不能又は取立遅延のおそれが生じた場合　次に掲げる事項
en-us	(xi) if there has been a dishonor of a negotiable interest or check, the filing of a petition for commencement of bankruptcy proceedings, etc., or any other facts equivalent thereto with regard to a person who has incurred obligations to a reporting company and a person whose obligations are guaranteed by a reporting company (hereinafter collectively referred to as an "obligor, etc." in this item), and the collection of accounts receivable, loaned money, or any other claims held against the relevant obligor, etc., the amount of which is equivalent to three percent or more of the amount of net assets of the reporting company as of the last day of the most recent business year, is likely to become impossible or be delayed: the following matters:

ja-jp	イ　当該債務者等の名称、住所、代表者の氏名及び資本金又は出資の額（個人の場合においては、その氏名及び住所）
en-us	(a) the name, address, name of the representative person, and amount of stated capital or contributions of the obligor, etc. (when the obligor, etc. is an individual, the name and address);

ja-jp	ロ　当該債務者等に生じた事実及びその事実が生じた年月日
en-us	(b) the facts that occurred regarding the obligor, etc. and the date on which the facts occurred;

ja-jp	ハ　当該債務者等に対する債権の種類及び金額並びに保証債務の内容及び金額
en-us	(c) the type and amount of claims held against the obligor, etc., and the contents and amount of the guarantee obligations; and

ja-jp	ニ　当該事実が当該提出会社の事業に及ぼす影響
en-us	(d) the influence of the facts on the business of the reporting company.

ja-jp	十二　提出会社の財政状態、経営成績及びキャッシュ・フローの状況に著しい影響を与える事象（財務諸表等規則第八条の四に規定する重要な後発事象に相当する事象であつて、当該事象の損益に与える影響額が、当該提出会社の最近事業年度の末日における純資産額の百分の三以上かつ最近五事業年度における当期純利益の平均額の百分の二十以上に相当する額になる事象をいう。）が発生した場合　次に掲げる事項
en-us	(xii) if an event (meaning an event that is equivalent to post-balance sheet events as prescribed in Article 8-4 of the regulation on financial statements, etc. and in which the amount of influence on the profits and losses is equivalent to three percent or more of the amount of net assets of the reporting company as of the last day of the most recent business year or equivalent to 20 percent or more of the average amount of the net income for the period of the reporting company over the most recent five business years) which may have serious effects on the financial position, operating results and cash flow status of a reporting company has occurred: the following matters:

ja-jp	イ　当該事象の発生年月日
en-us	(a) the date on which the event occurred;

ja-jp	ロ　当該事象の内容
en-us	(b) the details of the event; and

ja-jp	ハ　当該事象の損益に与える影響額
en-us	(c) the amount of influence that the event has on profits and losses.

ja-jp	十二の二　提出会社の株主（当該提出会社の完全親会社（会社法第八百四十七条の二第一項に規定する完全親会社をいう。次号において同じ。）を除く。）と当該提出会社（当該提出会社が子会社の経営管理を行う業務を主たる業務とする会社である場合にあつては、当該提出会社又はその連結子会社。以下この号において同じ。）との間で、当該提出会社の役員について候補者を指名する権利を当該株主が有する旨の合意、当該株主による議決権の行使に制限を定める旨の合意又は当該提出会社の株主総会若しくは取締役会において決議すべき事項について当該株主の事前の承諾を要する旨の合意を含む契約（重要性の乏しいものを除く。）を締結した場合（既に締結しているこれらの合意を含む契約について、当該合意の内容に変更（ハ、ニ及びヘに掲げる事項に照らして軽微なものを除く。）があつた場合を含む。）　次に掲げる事項（当該合意の内容に変更があつた場合にあつては、イからハまでに掲げる事項）
en-us	(xii)-2 if a reporting company's shareholder (excluding the wholly owning parent company (meaning the wholly owning parent company prescribed in Article 847-2, paragraph (1) of the Companies Act) of the relevant reporting company) and the relevant reporting company (if the relevant reporting company is a company whose major business is to conduct business management of subsidiary companies, the relevant reporting company or its consolidated subsidiary company; hereinafter the same applies in this item) have concluded a contract (excluding an immaterial contract) that includes an agreement to the effect that the relevant shareholder holds the right to nominate a candidate for an officer of the relevant reporting company, an agreement to the effect that a limit is to be set for the execution of the voting rights by the relevant shareholder, or an agreement to the effect that prior consent of the relevant shareholder is required for matters requiring a resolution at a shareholders meeting or the board of directors of the relevant reporting company (including the cases where, regarding a contract including any of these agreements that had already been concluded, there was any change in the content of the relevant agreement (excluding a change that is minor in light of the matters set forth in (c), (d), and (f)): the following matters (in the cases where there was a change in the content of the relevant agreement, the matters set forth in (a) through (c)):

ja-jp	イ　当該契約を締結し、又は当該合意の内容に変更があつた年月日
en-us	(a) the date on which the relevant contract was concluded or a change occurred in the content of the relevant agreement;

ja-jp	ロ　当該契約の相手方の氏名又は名称及び住所
en-us	(b) the name and address of the counterparty to the relevant contract;

ja-jp	ハ　当該合意の内容（当該合意の内容に変更があつた場合にあつては、当該変更の内容）
en-us	(c) the content of the relevant agreement (in the cases where there was a change in the content of the relevant agreement, the content of the relevant change);

ja-jp	ニ　当該合意の目的
en-us	(d) the purpose of the relevant agreement;

ja-jp	ホ　取締役会における検討状況その他の当該提出会社における当該合意に係る意思決定に至る過程
en-us	(e) the status of the deliberations at a board of directors and other process leading to the decision making regarding the relevant agreement by the relevant reporting company; and

ja-jp	ヘ　当該合意が当該提出会社の企業統治に及ぼす影響（影響を及ぼさないと考える場合には、その理由）
en-us	(f) influence of the relevant agreement on the relevant reporting company's corporate governance (if the relevant reporting company considers that there would be no influence, the reason therefor);

ja-jp	十二の三　提出会社が、当該提出会社の株主（当該提出会社の完全親会社を除き、法第二十七条の二十三第一項の規定により大量保有報告書を提出した者に限る。）との間で、当該株主による当該提出会社の株式の譲渡その他の処分について当該提出会社の事前の承諾を要する旨の合意、当該株主が当該提出会社との間で定めた株式保有割合（当該株主の有する当該提出会社の株式の数がその発行済株式の総数のうちに占める割合をいう。以下この号において同じ。）を超えて当該提出会社の株式を保有することを制限する旨の合意、当該提出会社による株式の発行その他の行為が当該株主の株式保有割合の減少を伴うものである場合に当該株主がその株式保有割合に応じて当該株式を引き受けることができる旨の合意又は当該契約が終了した場合に当該提出会社が当該株主に対しその保有する当該提出会社の株式を当該提出会社（当該提出会社が指定する者を含む。）に売り渡すことを請求することができる旨の合意を含む契約（重要性の乏しいものを除く。）を締結した場合（既に締結しているこれらの合意を含む契約について、当該合意の内容に変更（ハ及びニに掲げる事項に照らして軽微なものを除く。）があつた場合を含む。）　次に掲げる事項（当該合意の内容に変更があつた場合にあつては、イからハまでに掲げる事項）
en-us	(xii)-3 if a reporting company and the relevant reporting company's shareholder (excluding the wholly owning parent company of the reporting company and limited to a shareholder who submitted a statement of large-volume holdings pursuant to the provisions of Article 27-23, paragraph (1) of the Act) have concluded a contract (excluding an immaterial contract) that includes an agreement to the effect that prior consent of the relevant reporting company is required for the transfer or other disposition of the relevant reporting company's shares by the relevant shareholder, an agreement to the effect that the relevant shareholder is restricted from holding the relevant reporting company's shares beyond the ownership ratio of shares (meaning the ratio of the number of the relevant reporting company's shares held by the relevant shareholder to the total number of issued shares; hereinafter the same applies in this item) that the relevant shareholder has determined with the relevant reporting company, an agreement to the effect that when the issuance of shares or other acts by the relevant reporting company will be accompanied by a decrease in the relevant shareholder's ownership ratio of shares, the relevant shareholder can subscribe for the relevant shares in accordance with its ownership ratio of shares, or an agreement to the effect that when the relevant contract has terminated, the relevant reporting company may demand that the relevant shareholder sell the relevant reporting company's shares it holds to the relevant reporting company (including a person designated by the relevant reporting company) (including the cases where regarding a contract including any of these agreements that had already been concluded, there was any change in the content of the relevant agreement (excluding a change that is minor in light of the matters set forth in (c) and (d)): the following matters (in the cases where there was a change in the content of the relevant agreement, the matters set forth in (a) through (c)):

ja-jp	イ　当該契約を締結し、又は当該合意の内容に変更があつた年月日
en-us	(a) the date on which the relevant contract was concluded or a change occurred in the content of the relevant agreement;

ja-jp	ロ　当該契約の相手方の氏名又は名称及び住所
en-us	(b) the name and address of the counterparty to the relevant contract;

ja-jp	ハ　当該合意の内容（当該合意の内容に変更があつた場合にあつては、当該変更の内容）
en-us	(c) the content of the relevant agreement (in the cases where there was a change in the content of the relevant agreement, the content of the relevant change);

ja-jp	ニ　当該合意の目的
en-us	(d) the purpose of the relevant agreement; and

ja-jp	ホ　取締役会における検討状況その他の当該提出会社における当該合意に係る意思決定に至る過程
en-us	(e) the status of the deliberations at a board of directors and other process leading to the decision making regarding the relevant agreement by the relevant reporting company;

ja-jp	十二の四　提出会社が、財務上の特約（当該提出会社の財務指標があらかじめ定めた基準を維持することができない事由が生じたことを条件として当該提出会社が期限の利益を喪失する旨の特約に限る。以下この号及び次号において同じ。）が付された金銭消費貸借契約（当該金銭消費貸借契約に係る債務の元本の額が当該提出会社の最近事業年度の末日における純資産額（当該提出会社が連結財務諸表提出会社である場合にあつては、当該提出会社を連結財務諸表提出会社とする連結会社に係る最近連結会計年度の末日における連結財務諸表における純資産額。以下この号において同じ。）の百分の十以上に相当する額であるものに限り、連結子会社との間で締結するものを除く。以下この号及び次号において同じ。）の締結をした場合（既に締結している金銭消費貸借契約に新たに財務上の特約が付された場合を含む。イにおいて同じ。）又は財務上の特約が付された社債（当該社債の発行価額の総額が当該提出会社の最近事業年度の末日における純資産額の百分の十以上に相当する額であるものに限り、連結子会社に対して発行するものを除く。以下この号及び次号において同じ。）の発行をした場合（既に発行している社債に新たに財務上の特約が付された場合を含み、その社債の募集又は売出しに係る有価証券届出書、発行登録書又は発行登録追補書類にロ（１）から（３）までに掲げる事項に相当する事項が記載されている場合を除く。ロにおいて同じ。）　次に掲げる事項
en-us	(xii)-4 if a reporting company concluded a monetary loan contract (limited to a monetary loan contract under which the amount of the principal of the obligation is an amount equivalent to 10 percent or more of the amount of the relevant reporting company's net assets as of the last day of the most recent business year (in the cases where the relevant reporting company is a company submitting consolidated financial statements, the amount of net assets in the consolidated financial statements as of the last day of the most recent business year related to consolidated companies which have the relevant reporting company as a company submitting consolidated financial statements; hereinafter the same applies in this item), and excluding such contract concluded with consolidated subsidiary companies; hereinafter the same applies in this item and the following item) which contains financial special provisions (limited to special provisions to the effect that the relevant reporting company forfeits the benefit of time on condition that a ground has arisen to make it impossible for the relevant reporting company's financial indicator to maintain the predetermined level; hereinafter the same applies in this item and the following item) (including the cases where financial special provisions were newly established for an already concluded monetary loan contract; the same applies in (a)), or a reporting company issued bonds with financial special provisions (limited to bonds for which the total amount of the issue value is an amount equivalent to 10 percent or more of the amount of the relevant reporting company's net assets as of the last day of the most recent business year, and excluding bonds issued to consolidated subsidiary companies; hereinafter the same applies in this item and the following item) (including the cases where financial special provisions were newly established for already issued bonds, and excluding the cases where the matters equivalent to the matters set forth in (b), 1. to 3. are stated in the securities registration statement, shelf registration statement, or shelf registration supplements pertaining to the public offering or secondary distribution of the bonds; the same applies in (b)): the following matters:

ja-jp	イ　財務上の特約が付された金銭消費貸借契約の締結をした場合には、次に掲げる事項
en-us	(a) when having concluded a monetary loan contract which contains financial special provisions, the following matters:

ja-jp	（１）　金銭消費貸借契約の締結をし、又は新たに財務上の特約が付された年月日
en-us	1. the date on which the monetary loan contract was concluded or financial special provisions were newly established;

ja-jp	（２）　金銭消費貸借契約の相手方の属性
en-us	2. the attributes of the counterparty to the monetary loan contract;

ja-jp	（３）　金銭消費貸借契約に係る債務の元本の額及び弁済期限並びに当該債務に付された担保の内容
en-us	3. the amount of the principal of the obligation pertaining to the monetary loan contract, the due date for payment, and the details of the collateral for the obligation; and

ja-jp	（４）　財務上の特約の内容
en-us	4. the details of the financial special provisions; and

ja-jp	ロ　財務上の特約が付された社債の発行をした場合には、次に掲げる事項
en-us	(b) when having issued bonds with financial special provisions, the following matters:

ja-jp	（１）　社債の発行をし、又は新たに財務上の特約が付された年月日
en-us	1. the date on which the bonds were issued or financial special provisions were newly established;

ja-jp	（２）　社債の発行価額の総額及び償還期限並びに社債に付された担保の内容
en-us	2. the total amount of the issue value of the bonds, the due date for redemption, and the details of the collateral for the bonds; and

ja-jp	（３）　財務上の特約の内容
en-us	3. the details of the financial special provisions.

ja-jp	十二の五　提出会社が締結又は発行をした財務上の特約が付された金銭消費貸借契約又は社債について、弁済期限若しくは償還期限の変更、財務上の特約の内容の変更（当該財務上の特約に定める事由及び当該事由の発生があつた場合の効果に照らして軽微なものを除く。）又は財務上の特約に定める事由の発生があつた場合　次に掲げる事項
en-us	(xii)-5 with regard to a monetary loan contract which contains financial special provisions concluded by a reporting company or bonds with financial special provisions issued by a reporting company, if there has been any change in the due date for payment or the due date for redemption or in the details of the financial special provisions (excluding a change that is minor in light of the grounds specified in the relevant financial special provisions and the effects when the relevant grounds arise): the following matters:

ja-jp	ロ　弁済期限若しくは償還期限又は財務上の特約の内容の変更があつた場合には、当該変更の内容及び年月日
en-us	(b) when there has been a change in the due date for payment or the due date for redemption or in the details of the financial special provisions, the details and the date of the relevant change; and

ja-jp	ハ　財務上の特約に定める事由の発生があつた場合には、その事由の内容及び当該事由が発生した年月日並びに当該事由を解消し、又は改善するための対応策
en-us	(c) when the grounds specified in the financial special provisions have arisen, the details of the grounds, date on which the grounds arose, and measures for resolving the relevant grounds or making an improvement.

ja-jp	十三　連結子会社に係る重要な災害（連結子会社の当該災害による被害を受けた資産の帳簿価額が当該提出会社を連結財務諸表提出会社とする連結会社（以下この条において「当該連結会社」という。）に係る最近連結会計年度の末日における連結財務諸表における純資産額（以下この条において「連結純資産額」という。）の百分の三以上に相当する額である災害をいう。）が発生し、それがやんだ場合で、当該重要な災害による被害が当該連結会社の事業に著しい影響を及ぼすと認められる場合　次に掲げる事項
en-us	(xiii) if a serious disaster related to a consolidated subsidiary company (meaning a disaster in which the book value of assets of a consolidated subsidiary company that have been damaged by the relevant disaster is an amount equivalent to three percent or more of the amount of net assets in the consolidated financial statements (hereinafter referred to as the "amount of consolidated net assets" in this Article) as of the last day of the most recent consolidated fiscal year related to the consolidated companies which have the reporting company as a company submitting consolidated financial statements (hereinafter referred to as the "relevant consolidated companies" in this Article)) has occurred and then ceased, and when it is found that the damages caused by the relevant serious disaster have a significant effect on the business of the relevant consolidated companies: the following matters:

ja-jp	イ　当該連結子会社の名称、住所及び代表者の氏名
en-us	(a) the name, address, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該重要な災害の発生年月日
en-us	(b) the date on which the serious disaster occurred;

ja-jp	ハ　当該重要な災害が発生した場所
en-us	(c) the location where the serious disaster occurred;

ja-jp	ニ　当該重要な災害により被害を受けた資産の種類及び帳簿価額並びにそれに対し支払われた保険金額
en-us	(d) the type and book value of the assets that have been damaged by the serious disaster, and the insurance amount paid for them; and

ja-jp	ホ　当該重要な災害による被害が当該連結会社の事業に及ぼす影響
en-us	(e) the influence of the damages that the serious disaster has on the business of the relevant consolidated companies.

ja-jp	十四　連結子会社に対し訴訟が提起され、当該訴訟の損害賠償請求金額が、当該連結会社に係る最近連結会計年度の末日における連結純資産額の百分の十五以上に相当する額である場合又は連結子会社に対する訴訟が解決し、当該訴訟の解決による損害賠償支払金額が、当該連結会社に係る最近連結会計年度の末日における連結純資産額の百分の三以上に相当する額である場合　次に掲げる事項
en-us	(xiv) if a suit has been filed against a consolidated subsidiary company and the amount of claimed damages in the suit is an amount equivalent to 15 percent or more of the amount of consolidated net assets as of the last day of the most recent consolidated fiscal year pertaining to the relevant consolidated companies, or when the suit filed against a consolidated subsidiary company is settled and the amount to be paid for the damages by the settlement of the relevant suit is an amount equivalent to three percent or more of the amount of consolidated net assets as of the last day of the most recent consolidated fiscal year pertaining to the relevant consolidated companies: the following matters:

ja-jp	イ　当該連結子会社の名称、住所及び代表者の氏名
en-us	(a) the name, address, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該訴訟の提起があつた年月日
en-us	(b) the date on which the suit was filed;

ja-jp	ハ　当該訴訟を提起した者の名称、住所及び代表者の氏名（個人の場合においては、その氏名及び住所）
en-us	(c) the name, address, and name of the representative person of the person who filed the suit (when the person is an individual, the name and address of the person);

ja-jp	ニ　当該訴訟の内容及び損害賠償請求金額
en-us	(d) the content of the suit and the amount of claimed damages; and

ja-jp	ホ　当該訴訟の解決の場合には、次に掲げる事項
en-us	(e) if the suit has been settled, the following matters:

ja-jp	（１）　訴訟の解決があつた年月日
en-us	1. the date on which the suit was settled; and

ja-jp	（２）　訴訟の解決の内容及び損害賠償支払金額
en-us	2. the details of the settlement of the suit and the amount to be paid for the damages.

ja-jp	十四の二　当該連結会社の資産の額が、当該連結会社の最近連結会計年度の末日における連結純資産額の百分の三十以上減少し、若しくは増加することが見込まれる連結子会社の株式交換又は当該連結会社の売上高が、当該連結会社の最近連結会計年度の売上高の百分の十以上減少し、若しくは増加することが見込まれる連結子会社の株式交換が行われることが、提出会社又は当該連結子会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(xiv)-2 when the implementation of a share exchange for a consolidated subsidiary company in which the amount of assets of the relevant consolidated companies is expected to decrease or increase by 30 percent or more of the amount of consolidated net assets of the relevant consolidated companies as of the last day of the most recent consolidated fiscal year, or the implementation of a share exchange for a consolidated subsidiary company in which the net sales of the relevant consolidated companies are expected to decrease or increase by ten percent or more of the net sales of the relevant consolidated companies in the most recent consolidated fiscal year is decided by an organ which is responsible for making decisions on the execution of the operations of a reporting company or the relevant consolidated subsidiary company: the following matters:

ja-jp	イ　当該連結子会社の商号、本店の所在地及び代表者の氏名
en-us	(a) the trade name, location of the head office, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該株式交換の相手会社についての次に掲げる事項
en-us	(b) the following matters concerning the other company in the share exchange:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（合同会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称）
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the other company is a limited liability company, the names of its members (when members that execute the business of the company are specified by the articles of incorporation, such members)); and

ja-jp	（４）　当該連結子会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the relevant consolidated subsidiary company.

ja-jp	ハ　当該株式交換の目的
en-us	(c) the purpose of the share exchange;

ja-jp	ニ　当該株式交換の方法、株式交換に係る割当ての内容その他の株式交換契約の内容
en-us	(d) the method of the share exchange, the contents of the allotment pertaining to share exchange, and other contents of the share exchange agreement;

ja-jp	ホ　株式交換に係る割当ての内容の算定根拠（提出会社、当該連結子会社又は当該株式交換の相手会社以外の者が当該株式交換に係る割当ての内容の算定を行い、かつ、当該提出会社、当該連結子会社又は当該株式交換の相手会社が当該算定を踏まえて当該株式交換に係る割当ての内容を決定したときは、当該株式交換に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(e) the grounds for calculation of the contents of the allotment pertaining to share exchange (when a person other than a reporting company, the consolidated subsidiary company, or the other company in the share exchange has calculated the contents of the allotment pertaining to share exchange, and the reporting company, the consolidated subsidiary company, or the other company in the share exchange has decided the contents of the allotment pertaining to share exchange based on the calculation, the name of the person who calculated the contents of the allotment pertaining to share exchange is included);

ja-jp	ヘ　当該株式交換の後の株式交換完全親会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	(f) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the company which becomes a wholly owning parent company resulting from a share exchange after the share exchange; and

ja-jp	ト　株式交換に係る割当ての内容が当該株式交換完全親会社の株式、社債、新株予約権、新株予約権付社債又は持分以外の有価証券（提出会社が発行者である有価証券を除く。）に係るものである場合　当該有価証券の発行者についてロに掲げる事項
en-us	(g) when the contents of the allotment pertaining to share exchange are related to securities other than shares, corporate bonds, share options, corporate bond certificates with share options, or equity of the relevant wholly owning parent company resulting from the share exchange (excluding securities of which the issuer is the reporting company): the matters listed in (b) concerning the issuer of the securities.

ja-jp	十四の三　当該連結会社の資産の額が、当該連結会社の最近連結会計年度の末日における連結純資産額の百分の三十以上減少し、若しくは増加することが見込まれる連結子会社の株式移転又は当該連結会社の売上高が、当該連結会社の最近連結会計年度の売上高の百分の十以上減少し、若しくは増加することが見込まれる連結子会社の株式移転が行われることが、提出会社又は当該連結子会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(xiv)-3 when the implementation of a share transfer of a consolidated subsidiary company in which the amount of assets of the relevant consolidated companies is expected to decrease or increase by 30 percent or more of the amount of consolidated net assets of the relevant consolidated companies as of the last day of the most recent consolidated fiscal year, or the implementation of a share transfer of a consolidated subsidiary company in which the net sales of the relevant consolidated companies are expected to decrease or increase by ten percent or more of the net sales of the relevant consolidated companies in the most recent consolidated fiscal year is decided by an organ which is responsible for making decisions on the execution of the operations of a reporting company or the relevant consolidated subsidiary company: the following matters:

ja-jp	イ　当該連結子会社の商号、本店の所在地及び代表者の氏名
en-us	(a) the trade name, location of the head office, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該株式移転において、当該連結子会社の他に株式移転完全子会社となる会社がある場合は、当該他の株式移転完全子会社となる会社についての次に掲げる事項
en-us	(b) when there is a company that becomes a wholly owned subsidiary company resulting from a share transfer other than the relevant consolidated subsidiary company in the relevant share transfer, the following matters concerning the company that becomes that other wholly owned subsidiary company resulting from the share transfer:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares; and

ja-jp	（４）　当該連結子会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the consolidated subsidiary company.

ja-jp	ハ　当該株式移転の目的
en-us	(c) the purpose of the share transfer;

ja-jp	ニ　当該株式移転の方法、株式移転に係る割当ての内容その他の株式移転計画の内容
en-us	(d) the method of the share transfer, contents of the allotment pertaining to share transfer, and other contents of the share transfer agreement;

ja-jp	ホ　株式移転に係る割当ての内容の算定根拠（提出会社、当該連結子会社又は当該他の株式移転完全子会社となる会社以外の者が当該株式移転に係る割当ての内容の算定を行い、かつ、当該提出会社、当該連結子会社又は当該他の株式移転完全子会社となる会社が当該算定を踏まえて当該株式移転に係る割当ての内容を決定したときは、当該株式移転に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(e) the grounds for calculation of the contents of the allotment pertaining to share transfer (when a person other than a reporting company, the relevant consolidated subsidiary company, or a company that becomes the relevant other wholly owned subsidiary company resulting from the share transfer has calculated the contents of the allotment pertaining to share transfer, and the relevant reporting company, the relevant consolidated subsidiary company, or the company that becomes that other wholly owned subsidiary company resulting from the share transfer has decided the contents of the allotment pertaining to the relevant share transfer based on the relevant calculation, the name of the person who calculated the contents of the allotment pertaining to the relevant share transfer is included); and

ja-jp	ヘ　当該株式移転の後の株式移転設立完全親会社となる会社の商号、本店の所在地、代表者の氏名、資本金の額、純資産の額、総資産の額及び事業の内容
en-us	(f) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the company which becomes a wholly owning parent company incorporated in a share transfer after the relevant share transfer.

ja-jp	十五　当該連結会社の資産の額が、当該連結会社の最近連結会計年度の末日における連結純資産額の百分の三十以上減少し、若しくは増加することが見込まれる連結子会社の吸収分割又は当該連結会社の売上高が、当該連結会社の最近連結会計年度の売上高の百分の十以上減少し、若しくは増加することが見込まれる連結子会社の吸収分割が行われることが、提出会社又は当該連結子会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(xv) when the implementation of an absorption-type company split of a consolidated subsidiary company in which the amount of assets of the relevant consolidated companies is expected to decrease or increase by 30 percent or more of the amount of consolidated net assets of the relevant consolidated companies as of the last day of the most recent consolidated fiscal year, or the implementation of an absorption-type company split of a consolidated subsidiary company in which the net sales of the relevant consolidated companies are expected to decrease or increase by ten percent or more of the net sales of the relevant consolidated companies in the most recent consolidated fiscal year is decided by an organ which is responsible for making decisions on the execution of the operations of a reporting company or the relevant consolidated subsidiary company: the following matters:

ja-jp	イ　当該連結子会社の商号、本店の所在地及び代表者の氏名
en-us	(a) the trade name, location of the head office, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該吸収分割の相手会社についての次に掲げる事項
en-us	(b) the following matters concerning the other company in the absorption-type company split:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（合同会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称）
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the other company is a limited liability company, the names of its members (when the members that execute the business of the company are specified by the articles of incorporation, such members)); and

ja-jp	（４）　当該連結子会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the consolidated subsidiary company.

ja-jp	ハ　当該吸収分割の目的
en-us	(c) the purpose of the absorption-type company split;

ja-jp	ニ　当該吸収分割の方法、吸収分割に係る割当ての内容その他の吸収分割契約の内容
en-us	(d) the method of the absorption-type company split, contents of the allotment pertaining to absorption-type company split, and other contents of the absorption-type company split agreement;

ja-jp	ホ　吸収分割に係る割当ての内容の算定根拠（提出会社、当該連結子会社又は当該吸収分割の相手会社以外の者が当該吸収分割に係る割当ての内容の算定を行い、かつ、当該提出会社、当該連結子会社又は当該吸収分割の相手会社が当該算定を踏まえて当該吸収分割に係る割当ての内容を決定したときは、当該吸収分割に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(e) the grounds for calculation of the contents of the allotment pertaining to absorption-type company split (when a person other than the reporting company, the consolidated subsidiary company, or the other company in the share exchange has calculated the contents of the allotment pertaining to absorption-type company split, and the reporting company, the consolidated subsidiary company, or the other company in the share exchange has decided the contents of the allotment pertaining to absorption-type company split based on the calculation, the name of the person who calculated the contents of the allotment pertaining to absorption-type company split is included);

ja-jp	ヘ　当該吸収分割の後の吸収分割承継会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	(f) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and content of business of the company which becomes a succeeding company in absorption-type company split after the absorption-type company split; and

ja-jp	ト　吸収分割に係る割当ての内容が当該吸収分割承継会社となる会社の株式、社債、新株予約権、新株予約権付社債又は持分以外の有価証券（提出会社が発行者である有価証券を除く。）に係るものである場合　当該有価証券の発行者についてロに掲げる事項
en-us	(g) when the contents of the allotment pertaining to absorption-type company split are related to shares, corporate bonds, share options, corporate bond certificates with share options of the succeeding company in absorption-type company split, or securities other than equity (excluding securities of which the issuer is the reporting company): the matters listed in (b) concerning the issuer of the securities.

ja-jp	十五の二　当該連結会社の資産の額が、当該連結会社の最近連結会計年度の末日における連結純資産額の百分の三十以上減少し、若しくは増加することが見込まれる連結子会社の新設分割又は当該連結会社の売上高が、当該連結会社の最近連結会計年度の売上高の百分の十以上減少し、若しくは増加することが見込まれる連結子会社の新設分割が行われることが、提出会社又は当該連結子会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(xv)-2 when the implementation of an incorporation-type company split of a consolidated subsidiary company in which the amount of assets of the relevant consolidated companies is expected to decrease or increase by 30 percent or more of the amount of consolidated net assets of the relevant consolidated companies as of the last day of the most recent consolidated fiscal year, or the implementation of an incorporation-type company split of a consolidated subsidiary company in which the net sales of the relevant consolidated companies are expected to decrease or increase by ten percent or more of the net sales of the relevant consolidated companies in the most recent consolidated fiscal year is decided by an organ which is responsible for making decisions on the execution of the operations of a reporting company or the relevant consolidated subsidiary company: the following matters:

ja-jp	イ　当該連結子会社の商号、本店の所在地及び代表者の氏名
en-us	(a) the trade name, location of the head office, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該新設分割において、当該連結子会社の他に新設分割会社となる会社がある場合は、当該他の新設分割会社となる会社についての次に掲げる事項
en-us	(b) when there is another company that becomes a splitting company in incorporation-type company split beyond the consolidated subsidiary company in the incorporation-type company split, the following matters concerning the company that becomes the relevant other splitting company in incorporation-type company split:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（合同会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称）
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the other company is a limited liability company, the names of its members (when the members that execute the business of the company are specified by the articles of incorporation, such members)); and

ja-jp	（４）　当該連結子会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the consolidated subsidiary company.

ja-jp	ハ　当該新設分割の目的
en-us	(c) the purpose of the incorporation-type company split;

ja-jp	ニ　当該新設分割の方法、新設分割に係る割当ての内容その他の新設分割計画の内容
en-us	(d) the method of the incorporation-type company split, contents of the allotment pertaining to incorporation-type company split, and other contents of the incorporation-type company split agreement;

ja-jp	ホ　新設分割に係る割当ての内容の算定根拠（提出会社、当該連結子会社又は当該他の新設分割会社となる会社以外の者が当該新設分割に係る割当ての内容の算定を行い、かつ、当該提出会社、当該連結子会社又は当該他の新設分割会社となる会社が当該算定を踏まえて当該新設分割に係る割当ての内容を決定したときは、当該新設分割に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(e) the grounds for calculation of the contents of the allotment pertaining to incorporation-type company split (when a person other than the reporting company, the consolidated subsidiary company, or the company that becomes the other splitting company in incorporation-type company split has calculated the contents of the allotment pertaining to incorporation-type company split, and the reporting company, the consolidated subsidiary company, or the company that becomes the other splitting company in the incorporation-type company split has decided the contents of the allotment pertaining to incorporation-type company split based on the calculation, the name of the person who calculated the contents of the allotment pertaining to incorporation-type company split is included); and

ja-jp	ヘ　当該新設分割の後の新設分割設立会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	(f) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the company which becomes a company incorporated through incorporation-type company split after the incorporation-type company split.

ja-jp	十五の三　当該連結会社の資産の額が、当該連結会社の最近連結会計年度の末日における連結純資産額の百分の三十以上減少し、若しくは増加することが見込まれる連結子会社の吸収合併又は当該連結会社の売上高が、当該連結会社の最近連結会計年度の売上高の百分の十以上減少し、若しくは増加することが見込まれる連結子会社の吸収合併が行われることが、提出会社又は当該連結子会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(xv)-3 when the implementation of an absorption-type merger of a consolidated subsidiary company in which the amount of assets of the relevant consolidated companies is expected to decrease or increase by 30 percent or more of the amount of consolidated net assets of the relevant consolidated companies as of the last day of the most recent consolidated fiscal year, or the implementation of an absorption-type merger of a consolidated subsidiary company in which the net sales of the relevant consolidated companies are expected to decrease or increase by ten percent or more of the net sales of the relevant consolidated companies in the most recent consolidated fiscal year is decided by an organ which is responsible for making decisions on the execution of the operations of the reporting company or the relevant consolidated subsidiary company: the following matters:

ja-jp	イ　当該連結子会社の商号、本店の所在地及び代表者の氏名
en-us	(a) the trade name, location of head office, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該吸収合併の相手会社についての次に掲げる事項
en-us	(b) the following matters concerning the other company in the absorption-type merger:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（持分会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称）
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the other company is a membership company, the names of its members (when the members that execute the business of the company are specified by the articles of incorporation, such members)); and

ja-jp	（４）　当該連結子会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the consolidated subsidiary company.

ja-jp	ハ　当該吸収合併の目的
en-us	(c) the purpose of the absorption-type merger;

ja-jp	ニ　当該吸収合併の方法、吸収合併に係る割当ての内容その他の吸収合併契約の内容
en-us	(d) the method of the absorption-type merger, the contents of the allotment pertaining to absorption-type merger, and other contents of the absorption-type merger agreement;

ja-jp	ホ　吸収合併に係る割当ての内容の算定根拠（提出会社、当該連結子会社又は当該吸収合併の相手会社以外の者が当該吸収合併に係る割当ての内容の算定を行い、かつ、当該提出会社、当該連結子会社又は当該吸収合併の相手会社が当該算定を踏まえて当該吸収合併に係る割当ての内容を決定したときは、当該吸収合併に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(e) the grounds for calculation of the contents of the allotment pertaining to absorption-type merger (when a person other than the reporting company, the consolidated subsidiary company, or the other company in the absorption-type merger has calculated the contents of the allotment pertaining to absorption-type merger, and the reporting company, the consolidated subsidiary company, or the other company in the absorption-type merger has decided the contents of the allotment pertaining to absorption-type merger based on the calculation, the name of the person who calculated the contents of the allotment pertaining to absorption-type merger is included);

ja-jp	ヘ　当該吸収合併の後の吸収合併存続会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	(f) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the company which becomes a company surviving absorption-type merger after the absorption-type merger; and

ja-jp	ト　吸収合併に係る割当ての内容が当該吸収合併存続会社となる会社の株式、社債、新株予約権、新株予約権付社債又は持分以外の有価証券（提出会社が発行者である有価証券を除く。）に係るものである場合　当該有価証券の発行者についてロに掲げる事項
en-us	(g) when the contents of the allotment pertaining to absorption-type merger are related to securities other than shares, corporate bonds, share options, corporate bond certificates with share options, or equity of the company surviving absorption-type merger (excluding securities for which the issuer is the reporting company): the matters listed in (b) concerning the issuer of the securities.

ja-jp	十五の四　当該連結会社の資産の額が、当該連結会社の最近連結会計年度の末日における連結純資産額の百分の三十以上減少し、若しくは増加することが見込まれる連結子会社の新設合併又は当該連結会社の売上高が、当該連結会社の最近連結会計年度の売上高の百分の十以上減少し、若しくは増加することが見込まれる連結子会社の新設合併が行われることが、提出会社又は当該連結子会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(xv)-4 when the implementation of a consolidation-type merger of a consolidated subsidiary company in which the amount of assets of the relevant consolidated companies is expected to decrease or increase by 30 percent or more of the amount of consolidated net assets of the relevant consolidated companies as of the last day of the most recent consolidated fiscal year, or the implementation of a consolidation-type merger of a consolidated subsidiary company in which the net sales of the relevant consolidated companies are expected to decrease or increase by ten percent or more of the net sales of the relevant consolidated companies in the most recent consolidated fiscal year is decided by an organ which is responsible for making decisions on the execution of the operations of the reporting company or the relevant consolidated subsidiary company: the following matters:

ja-jp	イ　当該連結子会社の商号、本店の所在地及び代表者の氏名
en-us	(a) the trade name, location of the head office, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該新設合併における当該連結子会社以外の新設合併消滅会社となる会社についての次に掲げる事項
en-us	(b) the following matters concerning the company which becomes a company consolidated through consolidation-type merger, other than the consolidated subsidiary company in the consolidation-type merger:

ja-jp	（１）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	1. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets and contents of business;

ja-jp	（２）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	2. the net sales, operating income, ordinary income, and net income in each business year that closed during the latest three-year period;

ja-jp	（３）　大株主の氏名又は名称及び発行済株式の総数に占める大株主の持株数の割合（持分会社の場合にあつては、社員（定款で会社の業務を執行する社員を定めた場合には、当該社員）の氏名又は名称）
en-us	3. the names of the largest shareholders and the proportion of the number of shares held by the largest shareholders to the total number of issued shares (when the other company is a membership company, the names of its members (when the members that execute the business of the company are specified by the articles of incorporation, such members)); and

ja-jp	（４）　当該連結子会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship, and business relationship with the consolidated subsidiary company.

ja-jp	ハ　当該新設合併の目的
en-us	(c) the purpose of the consolidation-type merger;

ja-jp	ニ　当該新設合併の方法、新設合併に係る割当ての内容その他の新設合併契約の内容
en-us	(d) the method of the consolidation-type merger, contents of the allotment pertaining to consolidation-type merger, and other contents of the consolidation-type merger agreement;

ja-jp	ホ　新設合併に係る割当ての内容の算定根拠（提出会社、当該連結子会社又は当該連結子会社以外の新設合併消滅会社となる会社以外の者が当該新設合併に係る割当ての内容の算定を行い、かつ、当該提出会社、当該連結子会社又は当該連結子会社以外の新設合併消滅会社となる会社が当該算定を踏まえて当該新設合併に係る割当ての内容を決定したときは、当該新設合併に係る割当ての内容の算定を行つた者の氏名又は名称を含む。）
en-us	(e) the grounds for calculation of the contents of the allotment pertaining to consolidation-type merger (when a person other than the reporting company, the consolidated subsidiary company, or a company that becomes a company consolidated through consolidation-type merger which is other than the consolidated subsidiary company, has calculated the contents of the allotment pertaining to consolidation-type merger, and the reporting company, the consolidated subsidiary company, or the company that becomes a company consolidated through consolidation-type merger which is other than the consolidated subsidiary company, has decided the contents of the allotment pertaining to consolidation-type merger based on the calculation, the name of the person who calculated the contents of the allotment pertaining to consolidation-type merger is included); and

ja-jp	ヘ　当該新設合併の後の新設合併設立会社となる会社の商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	(f) the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the company which becomes a company incorporated through consolidation-type merger after the consolidation-type merger.

ja-jp	十六　当該連結会社の資産の額が、当該連結会社の最近連結会計年度の末日における連結純資産額の百分の三十以上減少し、若しくは増加することが見込まれる連結子会社の事業の譲渡若しくは譲受け又は当該連結会社の売上高が、当該連結会社の最近連結会計年度の売上高の百分の十以上減少し、若しくは増加することが見込まれる連結子会社の事業の譲渡若しくは譲受けが行われることが、提出会社又は当該連結子会社の業務執行を決定する機関により決定された場合　次に掲げる事項
en-us	(xvi) when the implementation of a transfer or acceptance of transfer of the business of a consolidated subsidiary company in which the amount of assets of the relevant consolidated companies is expected to decrease or increase by 30 percent or more of the amount of consolidated net assets of the relevant consolidated companies as of the last day of the most recent consolidated fiscal year, or the implementation of a transfer or acceptance of transfer of the business of a consolidated subsidiary company in which the net sales of the relevant consolidated companies are expected to decrease or increase by ten percent or more of the net sales of the relevant consolidated companies in the most recent consolidated fiscal year is decided by an organ which is responsible for making decisions on the execution of the operations of the reporting company or the relevant consolidated Subsidiary company: the following matters:

ja-jp	イ　当該連結子会社の名称、住所及び代表者の氏名
en-us	(a) the name, address, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該事業の譲渡先又は譲受け先の名称、住所、代表者の氏名、資本金又は出資の額及び事業の内容（個人の場合においては、その氏名、住所及び事業の内容）
en-us	(b) the name, address, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets, and contents of the business of the transferee of the business (in cases of an individual, name, address, and contents of the business thereof);

ja-jp	ハ　当該事業の譲渡又は譲受けの目的
en-us	(c) the purpose of the transfer or acceptance of transfer of the business; and

ja-jp	ニ　当該事業の譲渡又は譲受けの契約の内容
en-us	(d) the contents of the agreement of transfer or acceptance of transfer of the business;

ja-jp	十六の二　連結子会社による子会社取得が行われることが、当該連結子会社の業務執行を決定する機関により決定された場合であつて、当該子会社取得に係る対価の額に当該子会社取得の一連の行為として行つた、又は行うことが提出会社又は連結子会社の業務を執行する機関により決定された提出会社又は連結子会社による子会社取得（以下この号において「近接取得」という。）に係る対価の額の合計額を合算した額が当該連結会社の最近連結会計年度の末日における連結純資産額の百分の十五以上に相当する額であるとき　次に掲げる事項
en-us	(xvi)-2 if an acquisition of subsidiary company by a consolidated subsidiary company has been decided by a decision-making body for execution of the business of the relevant consolidated subsidiary company, and when the aggregate amount of the consideration for the acquisition of subsidiary company and the consideration for the acquisition of subsidiary company which was implemented by a reporting company or consolidated subsidiary company ancillary to the relevant acquisition of subsidiary company or implementation of which was decided by the business execution body of the relevant reporting company or consolidated subsidiary company (hereinafter referred to as "ancillary acquisition" in this item) is the amount equivalent to no less than 15 percent of the amount of consolidated net assets of the relevant consolidated subsidiary company as of the last day of the latest consolidated fiscal year: the following matters

ja-jp	イ　子会社取得（近接取得を除く。）に係る子会社及び近接取得に係る子会社（以下この号において「取得対象子会社」という。）について、それぞれ次に掲げる事項
en-us	(a) the following matters in relation to the subsidiary company pertaining to acquisition of subsidiary company (excluding ancillary acquisition) and the subsidiary company pertaining to ancillary acquisition (hereinafter referred to as "acquired subsidiary companies" in this item):

ja-jp	（１）　取得対象子会社に関する子会社取得を提出会社が決定した場合にはその旨、連結子会社が決定した場合にはその旨並びに当該連結子会社の名称、住所及び代表者の氏名
en-us	1. if the acquisition of subsidiary company in relation to the acquired subsidiary companies was decided by the reporting company, such fact, or, if it was decided by the consolidated subsidiary company, such fact and the name, address and name of the representative person of the relevant consolidated subsidiary company;

ja-jp	（２）　商号、本店の所在地、代表者の氏名、資本金又は出資の額、純資産の額、総資産の額及び事業の内容
en-us	2. the trade name, location of the head office, name of the representative person, amount of stated capital or contributions, amount of net assets, amount of total assets and content of business;

ja-jp	（３）　最近三年間に終了した各事業年度の売上高、営業利益、経常利益及び純利益
en-us	3. the net sales, operating income, ordinary income and net income for each business year that closed during the latest three-year period; and

ja-jp	（４）　提出会社及び当該連結子会社との間の資本関係、人的関係及び取引関係
en-us	4. the capital relationship, personnel relationship and business relationship between the reporting company and the consolidated subsidiary company.

ja-jp	ロ　取得対象子会社に関する子会社取得の目的
en-us	(b) the purpose of an acquisition of subsidiary company in relation to the acquired subsidiary companies; and

ja-jp	ハ　取得対象子会社に関する子会社取得の対価の額
en-us	(c) the amount of consideration for the acquisition of subsidiary company in relation to the acquired subsidiary companies.

ja-jp	十七　連結子会社（当該連結子会社に係る最近事業年度の末日における純資産額（資産の総額が負債の総額以上である場合の資産の総額から負債の総額を控除して得た額をいう。）又は債務超過額（負債の総額が資産の総額を超える場合の負債の総額から資産の総額を控除して得た額をいう。）が当該連結会社に係る最近連結会計年度の末日における連結純資産額の百分の三以上に相当する額であるものに限る。）に係る破産手続開始の申立て等があつた場合　次に掲げる事項
en-us	(xvii) if a petition for commencement of bankruptcy proceedings, etc. pertaining to a consolidated subsidiary company (limited to a consolidated subsidiary company of which the amount of net assets (meaning the amount obtained by deducting the total amount of liabilities from the total amount of assets when the total amount of assets is not less than the total amount of liabilities) or the amount of insolvency (meaning the amount obtained by deducting the total amount of assets from the total amount of liabilities when the total amount of liabilities exceeds the total amount of assets) as of the last day of the most recent business year pertaining to the consolidated subsidiary company is an amount equivalent to three percent or more of the amount of consolidated net assets as of the last day of the most recent consolidated fiscal year pertaining to the relevant consolidated companies) has been filed: the following matters:

ja-jp	イ　当該連結子会社の名称、住所及び代表者の氏名
en-us	(a) the name, address, and name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該破産手続開始の申立て等を行つた者の名称、住所及び代表者の氏名（個人の場合においては、その氏名及び住所とし、当該破産手続開始の申立て等を行つた者が当該連結子会社である場合を除く。）
en-us	(b) the name, address, and name of the representative person of the person who filed the petition for commencement of bankruptcy proceedings, etc. (when the person is an individual, the name and address of the person, and excluding the cases where the person who filed the petition for commencement of bankruptcy proceedings, etc. is the consolidated subsidiary company);

ja-jp	ハ　当該破産手続開始の申立て等を行つた年月日
en-us	(c) the date on which the petition for commencement of bankruptcy proceedings, etc. was filed;

ja-jp	ニ　当該破産手続開始の申立て等に至つた経緯
en-us	(d) the particulars that led to the filing of the petition for commencement of bankruptcy proceedings, etc.; and

ja-jp	ホ　当該破産手続開始の申立て等の内容
en-us	(e) the contents of the petition for commencement of bankruptcy proceedings, etc.

ja-jp	十八　連結子会社に債務を負つている者及び連結子会社から債務の保証を受けている者（以下この号において「債務者等」という。）について手形若しくは小切手の不渡り、破産手続開始の申立て等又はこれらに準ずる事実があり、当該連結会社の最近連結会計年度の末日における連結純資産額の百分の三以上に相当する額の当該債務者等に対する売掛金、貸付金、その他の債権につき取立不能又は取立遅延のおそれが生じた場合　次に掲げる事項
en-us	(xviii) if there has been a dishonor of a negotiable interest or check, the filing of a petition for commencement of bankruptcy proceedings, etc. or any other facts equivalent thereto with regard to a person who has incurred obligations to a consolidated subsidiary company and a person whose obligations are guaranteed by a consolidated subsidiary company (hereinafter collectively referred to as an "obligor, etc." in this item), and the collection of accounts receivable, loaned money, or any other claims held against the relevant obligor, etc. of which the amount is equivalent to three percent or more of the amount of consolidated net assets of the relevant consolidated subsidiary company as of the last day of the most recent consolidated fiscal year of the relevant consolidated companies is likely to become impossible or be delayed: the following matters:

ja-jp	イ　当該連結子会社の名称、住所及び代表者の氏名
en-us	(a) the name, address, name of the representative person of the consolidated subsidiary company;

ja-jp	ロ　当該債務者等の名称、住所、代表者の氏名及び資本金又は出資の額（個人の場合においては、その氏名及び住所）
en-us	(b) the name, address, name of the representative person, and amount of stated capital or contributions of the obligor, etc. (when the obligor, etc. is an individual, the name and address);

ja-jp	ハ　当該債務者等に生じた事実及びその事実が生じた年月日
en-us	(c) the fact that occurred regarding the obligor, etc. and the date on which the fact occurred;

ja-jp	ニ　当該債務者等に対する債権の種類及び金額並びに保証債務の内容及び金額
en-us	(d) the type and amount of claims held against the obligor, etc., and the contents and amount of the guarantee obligations; and

ja-jp	ホ　当該事実が当該連結会社の事業に及ぼす影響
en-us	(e) the influence that the facts have on the business of the relevant consolidated companies.

ja-jp	十九　当該連結会社の財政状態、経営成績及びキャッシュ・フローの状況に著しい影響を与える事象（連結財務諸表規則第十四条の九に規定する重要な後発事象に相当する事象であつて、当該事象の連結損益に与える影響額が、当該連結会社の最近連結会計年度の末日における連結純資産額の百分の三以上かつ最近五連結会計年度に係る連結財務諸表における親会社株主に帰属する当期純利益の平均額の百分の二十以上に相当する額になる事象をいう。）が発生した場合　次に掲げる事項
en-us	(xix) if an event (meaning an event that is equivalent to post-balance sheet events as prescribed in Article 14-2 of the Regulation on Consolidated Financial Statements and of which the amount of influence on the profits and losses is equivalent to three percent or more of the amount of consolidated net assets as of the last day of the most recent consolidated fiscal year of the relevant consolidated companies, or equivalent to 20 percent or more of the average amount of the net income attributable to shareholders of the parent company for the period of the consolidated company in the consolidated financial statements over the five most recent consolidated fiscal years) which may have serious effects on the financial position, operating results and cash flow status of the relevant consolidated companies has occurred: the following matters:

ja-jp	イ　当該事象の発生年月日
en-us	(a) the date on which the Event occurred;

ja-jp	ロ　当該事象の内容
en-us	(b) the contents of the Event; and

ja-jp	ハ　当該事象の連結損益に与える影響額
en-us	(c) the amount of influence that the Event has on the consolidated profits and losses.

ja-jp	二十　連結子会社が、財務上の特約（当該連結子会社の財務指標があらかじめ定めた基準を維持することができない事由が生じたことを条件として当該連結子会社が期限の利益を喪失する旨の特約に限る。以下この号及び次号において同じ。）が付された金銭消費貸借契約（当該金銭消費貸借契約に係る債務の元本の額が当該連結会社に係る最近連結会計年度の末日における連結純資産額の百分の十以上に相当する額であるものに限り、提出会社又は他の連結子会社との間で締結するものを除く。以下この号及び次号において同じ。）の締結をした場合（既に締結している金銭消費貸借契約に新たに財務上の特約が付された場合を含む。イにおいて同じ。）又は財務上の特約が付された社債（当該社債の発行価額の総額が当該連結会社に係る最近連結会計年度の末日における連結純資産額の百分の十以上に相当する額であるものに限り、提出会社又は他の連結子会社に対して発行するものを除く。以下この号及び次号において同じ。）の発行をした場合（既に発行している社債に新たに財務上の特約が付された場合を含む。ロにおいて同じ。）　次に掲げる事項
en-us	(xx) if a consolidated subsidiary company concluded a monetary loan contract (limited to a monetary loan contract under which the amount of the principal of the obligation is an amount equivalent to 10 percent or more of the amount of the relevant consolidated company's net assets as of the last day of the most recent business year, and excluding such contract concluded with a reporting company or other consolidated subsidiary companies; hereinafter the same applies in this item and the following item) which contains financial special provisions (limited to special provisions to the effect that the relevant consolidated subsidiary company forfeits the benefit of time on condition that a ground has arisen to make it impossible for the relevant consolidated subsidiary company's financial indicator to maintain the predetermined level; hereinafter the same applies in this item and the following item) (including the cases where financial special provisions were newly established for an already concluded monetary loan contract; the same applies in (a)), or a consolidated subsidiary company issued bonds with financial special provisions (limited to bonds for which the total amount of the issue value is an amount equivalent to 10 percent or more of the amount of the relevant consolidated company's net assets as of the last day of the most recent business year, and excluding bonds issued to a reporting company or other consolidated subsidiary companies; hereinafter the same applies in this item and the following item) (including the cases where financial special provisions were newly established for already issued bonds; the same applies in (b)): the following matters:

ja-jp	イ　財務上の特約が付された金銭消費貸借契約の締結をした場合には、次に掲げる事項
en-us	(a) when having concluded a monetary loan contract which contains financial special provisions, the following matters:

ja-jp	（１）　当該連結子会社の名称、住所及び代表者の氏名
en-us	1. the name and address of the relevant consolidated subsidiary company and the name of its representative;

ja-jp	（２）　金銭消費貸借契約の締結をし、又は新たに財務上の特約が付された年月日
en-us	2. the date on which the monetary loan contract was concluded or financial special provisions were newly established;

ja-jp	（３）　金銭消費貸借契約の相手方の属性
en-us	3. the attributes of the counterparty to the monetary loan contract;

ja-jp	（４）　金銭消費貸借契約に係る債務の元本の額及び弁済期限並びに当該債務に付された担保の内容
en-us	4. the amount of the principal of the obligation pertaining to the monetary loan contract, the due date for payment, and the details of the collateral for the obligation; and

ja-jp	（５）　財務上の特約の内容
en-us	5. the details of the financial special provisions; and

ja-jp	ロ　財務上の特約が付された社債の発行をした場合には、次に掲げる事項
en-us	(b) when having issued bonds with financial special provisions, the following matters:

ja-jp	（１）　当該連結子会社の名称、住所及び代表者の氏名
en-us	1. the name and address of the relevant consolidated subsidiary company and the name of its representative;

ja-jp	（２）　社債の発行をし、又は新たに財務上の特約が付された年月日
en-us	2. the date on which the bonds were issued or financial special provisions were newly established;

ja-jp	（３）　社債の発行価額の総額及び償還期限並びに社債に付された担保の内容
en-us	3. the total amount of the issue value of the bonds, the due date for redemption, and the details of the collateral for the bonds; and

ja-jp	（４）　財務上の特約の内容
en-us	4. the details of the financial special provisions;

ja-jp	二十一　連結子会社が締結又は発行をした財務上の特約が付された金銭消費貸借契約又は社債について、弁済期限若しくは償還期限の変更、財務上の特約の内容の変更（当該財務上の特約に定める事由及び当該事由の発生があつた場合の効果に照らして軽微なものを除く。）又は財務上の特約に定める事由の発生があつた場合　次に掲げる事項
en-us	(xxi) with regard to a monetary loan contract which contains financial special provisions concluded by a consolidated subsidiary company or bonds with financial special provisions issued by a consolidated subsidiary company, if there has been any change in the due date for payment or the due date for redemption or in the details of the financial special provisions (excluding a change that is minor in light of the grounds specified in the relevant financial special provisions and the effects when the relevant grounds arise): the following matters:

ja-jp	ロ　弁済期限若しくは償還期限又は財務上の特約の内容の変更があつた場合には、当該変更の内容及び年月日
en-us	(b) when there has been a change in the due date for payment or the due date for redemption or in the details of the financial special provisions, the details and the date of the relevant change; and

ja-jp	ハ　財務上の特約に定める事由の発生があつた場合には、その事由の内容及び当該事由が発生した年月日並びに当該事由を解消し、又は改善するための対応策
en-us	(c) when the grounds specified in the financial special provisions have arisen, the details of the grounds, date on which the grounds arose, and measures for resolving the relevant grounds or making an improvement.

ja-jp	３　前二項の規定は、提出会社が発行する株式であつて、その剰余金の配当が特定の子会社（以下この条において「連動子会社」という。）の剰余金の配当又は会社法第四百五十四条第五項に規定する中間配当に基づき決定される旨が当該提出会社の定款で定められた株式を発行している場合における当該連動子会社に関する臨時報告書の作成及び提出について準用する。この場合において、前項中「提出会社」とあるのは「連動子会社」と読み替えるものとする。
en-us	(3) If the company that is to submit an extraordinary report has issued Shares to be issued by a reporting company and for which it is prescribed in the articles of incorporation of the relevant reporting company that the dividend of surplus is determined based on the dividend of surplus or interim dividend prescribed in Article 454, paragraph (5) of the Companies Act of a specific subsidiary company (hereinafter referred to as a "linked subsidiary company" in this Article), the provisions of the preceding two paragraphs apply mutatis mutandis to the preparation and submission of an extraordinary report concerning the relevant linked subsidiary company. In this case, the term "reporting company" in the preceding paragraph is deemed to be replaced with "linked subsidiary company."

ja-jp	４　臨時報告書には、次の各号に掲げる臨時報告書の区分に応じ、当該各号に定める書類を添付しなければならない。
en-us	(4) The documents specified in the following items must be attached to an extraordinary report according to the category of extraordinary reports listed in the respective items:

ja-jp	一　第二項第一号（前項において準用する場合を含む。）に掲げる場合に提出する臨時報告書　次に掲げる書類
en-us	(i) an extraordinary report submitted in the cases listed in paragraph (2), item (i) (including as applied mutatis mutandis pursuant to the preceding paragraph): the following documents

ja-jp	イ　当該有価証券の発行、募集又は売出しにつき行政庁の許可、認可又は承認を必要とする場合における当該許可、認可又は承認があつたことを知るに足る書面
en-us	(a) when the permission, authorization, or approval of an administrative agency is required for the issuance, public offering or secondary distribution of the securities, a document sufficient to show that the relevant permission, authorization or approval has been obtained;

ja-jp	ロ　当該有価証券を発行するための取締役会の決議若しくは株主総会の決議に係る当該取締役会の議事録の写し若しくは当該株主総会の議事録の写し又はこれらに類する書面
en-us	(b) a copy of the minutes of a board of directors meeting or the minutes of the board of directors meeting pertaining to the resolutions adopted at a shareholders meeting for the issuance of the securities, or a copy of the minute of the relevant shareholders meeting, or documents similar thereto; and

ja-jp	ハ　当該募集又は売出しに際し目論見書が使用される場合における当該目論見書（提出会社が外国会社である場合を除く。）
en-us	(c) when a prospectus is used for the public offering or secondary distribution, the prospectus (excluding the cases where the reporting company is a foreign company).

ja-jp	二　第二項第二号（前項において準用する場合を含む。）に掲げる場合に提出する臨時報告書　前号イ及びロに掲げる書類（この場合において、同号イ中「、募集又は売出し」とあるのは、「又は取得」と読み替えるものとする。）
en-us	(ii) an extraordinary report submitted in the cases listed in paragraph (2), item (ii) (including as applied mutatis mutandis pursuant to the preceding paragraph): the documents listed in (a) and (b) of the preceding item (in this case, the phrase "public offering or secondary distribution" in (a) of that item is deemed to be replaced with "or acquisition").

ja-jp	５　提出会社が外国会社である場合には、前項各号に定めるもののほか、臨時報告書に次に掲げる書類を添付しなければならない。
en-us	(5) When the reporting company is a foreign company, beyond what is specified in the items of the preceding paragraph, the following documents must be attached to the extraordinary report:

ja-jp	一　当該臨時報告書に記載された当該外国会社の代表者が当該臨時報告書の提出に関し正当な権限を有する者であることを証する書面
en-us	(i) a document proving that the representative person of the foreign company stated in the extraordinary report is a person who has legitimate authority for the submission of the relevant extraordinary report; and

ja-jp	二　当該外国会社が、本邦内に住所を有する者に、当該臨時報告書の提出に関する一切の行為につき当該外国会社を代理する権限を付与したことを証する書面
en-us	(ii) a document proving that the foreign company has granted a person who has an address in Japan the authority to represent the relevant foreign company for any acts concerning the submission of the extraordinary report.

ja-jp	６　前二項の書類が日本語をもつて記載したものでないときは、その日本語による翻訳文を付さなければならない。ただし、報告書提出外国会社が外国会社臨時報告書を提出する場合であつて前二項の書類が日本語又は英語をもつて記載したものでないときは、その日本語又は英語による翻訳文を付さなければならない。
en-us	(6) When documents referred to in the preceding two paragraphs have not been written in Japanese, Japanese translations thereof must be attached; provided, however, that when a reporting foreign company submits a foreign company ad hoc report and when the documents referred to in the preceding two paragraphs are not written in Japanese or English, Japanese or English translations thereof must be attached.

ja-jp	７　第二項第一号ロ（１）（ｉｖ）、（２）（ｉｖ）及び（３）（ｖｉ）（これらの規定を第三項において準用する場合を含む。）に規定する株式の内容は、次の各号に掲げる場合の区分に応じ、当該各号に定める内容とする。
en-us	(7) The features of the shares prescribed in paragraph (2), item (i), (b), 1., iv., 2., iv., and 3., vi. (including as applied mutatis mutandis pursuant to paragraph (3)) are the features specified in the following items according to the category of cases listed in the respective items:

ja-jp	一　提出会社が種類株式発行会社（会社法第二条第十三号に規定する種類株式発行会社をいう。）である場合　次に掲げる事項
en-us	(i) when the reporting company is a company with class shares (meaning a company with class shares as prescribed in Article 2, item (xiii) of the Companies Act): the following matters:

ja-jp	イ　会社法第百八条第一項各号に掲げる事項について定款、株主総会の決議又は取締役会の決議等により定めた内容
en-us	(a) the features specified by the articles of incorporations, a resolution adopted at a shareholders meeting, or a resolution, etc. by the board of directors, with regard to the matters listed in the items of Article 108, paragraph (1) of the Companies Act;

ja-jp	ロ　単元株式数（株式の種類ごとに異なる単元株式数の定めがある場合には、その旨及びその理由並びに他の種類の株式に係る単元株式数を含む。）
en-us	(b) share units (when there are different provisions of share units for each class of shares, a statement to that effect, the reasons, and share units pertaining to the other classes of shares are included);

ja-jp	ハ　会社法第三百二十二条第一項の規定による種類株主総会の決議を要しない旨を定款で定めた場合には、その旨
en-us	(c) when it is specified in the articles of incorporation that a resolution of a class meeting pursuant to the provisions of Article 322, paragraph (1) of the Companies Act is not required, a statement to that effect; and

ja-jp	ニ　他の種類の株式であつて、議決権の有無又はその内容に差異があるものについての定めを定款に定めている場合には、その旨及びその理由
en-us	(d) when there are provisions in the articles of incorporation for other classes of shares which differ in the existence of voting rights or in the features thereof, a statement to that effect and the reason therefor.

ja-jp	二　前号に掲げる場合以外の場合　会社が、発行する全部の株式の内容として会社法第百七条第一項各号に掲げる事項を定款に定めている場合には、当該事項について定款に定めた内容
en-us	(ii) in cases other than the cases listed in the preceding item: when a company provides the matters listed in the items of Article 107, paragraph (1) of the Companies Act as the features of all shares to be issued in its articles of incorporation, the features prescribed for the relevant matters in the articles of incorporation.

ja-jp	８　第二項第一号に規定する行使価額修正条項付新株予約権付社債券等とは、会社法第二条第十八号に規定する取得請求権付株式に係る株券若しくは法第二条第一項第十七号に掲げる有価証券でこれと同じ性質を有するもの、新株予約権証券又は新株予約権付社債券（以下この項及び次項において「取得請求権付株券等」という。）であつて、当該取得請求権付株券等に表示された権利の行使により引き受けられ、若しくは取得されることとなる株券の数又は当該取得請求権付株券等に表示された権利の行使に際して支払われるべき金銭その他の財産の価額が、当該取得請求権付株券等が発行された後の一定の日又は一定の期間における当該取得請求権付株券等の発行者の株券の価格（法第六十七条の十九又は第百三十条に規定する最終の価格、当該最終の価格を利用して算出される平均価格その他これらに準ずる価格をいう。）を基準として決定され、又は修正されることがある旨の条件が付されたものをいう。
en-us	(8) Corporate bond certificates, etc. with share options subject to exercise value change prescribed in paragraph (2), item (i) means share certificates pertaining to shares with put option prescribed in Article 2, item (xviii) of the Companies Act or securities listed in Article 2, paragraph (1), item (xvii) of the Act that are of the same nature, share option certificates or corporate bond certificates with share options (hereinafter referred to as "share certificates, etc. with put option" in this paragraph and the following paragraph) on which conditions are imposed so that the number of share certificates to be underwritten or acquired by the exercise of rights indicated on the relevant share certificates, etc. with put option or the value of the monies and any other property to be paid on exercise of rights indicated on the relevant share certificates, etc. with put option may be determined or changed on the basis of the price of share certificates of the issuer of the relevant share certificates, etc. with put option on a certain day or during a certain period after the relevant share certificates, etc. with put option are issued (meaning the closing price prescribed in Article 67-19 or Article 130 of the Act, an average price calculated by using such closing prices or any other price equivalent thereto).

ja-jp	９　取得請求権付株券等と密接な関係を有するデリバティブ取引その他の取引の内容を当該取得請求権付株券等の内容と一体のものとみなした場合において、当該取得請求権付株券等が行使価額修正条項付新株予約権付社債券等（前項に規定する行使価額修正条項付新株予約権付社債券等をいう。以下同じ。）と同じ性質を有することとなるときは、当該取得請求権付株券等を行使価額修正条項付新株予約権付社債券等とみなして、この府令の規定を適用する。
en-us	(9) When the content of derivatives transactions or other transactions that have a close relationship with share certificates, etc. with put option are deemed to be integrated with the contents of the relevant share certificates, etc. with put option, and when the relevant share certificates, etc. with put option are to have the same nature as corporate bond certificates, etc. with share options subject to exercise value change (meaning corporate bond certificates, etc. with share options subject to exercise value change prescribed in the preceding paragraph; hereinafter the same applies), the relevant share certificates, etc. with put option are deemed to be corporate bond certificates, etc. with share options subject to exercise value change and the provisions of this Cabinet Office Order apply thereto.

ja-jp	１０　第二項第三号に規定する特定子会社とは、次の各号に掲げる特定関係のいずれか一以上に該当する子会社をいう。
en-us	(10) The specified subsidiary company prescribed in paragraph (2), item (iii) means a subsidiary company that falls under any one or more of the specific relationships listed in the following items:

ja-jp	一　当該提出会社の最近事業年度に対応する期間において、当該提出会社に対する売上高の総額又は仕入高の総額が当該提出会社の仕入高の総額又は売上高の総額の百分の十以上である場合
en-us	(i) when the total amount of net sales to or total amount of purchases from the reporting company are ten percent or more of the total amount of purchase or total amount of net sales of the reporting company during the period corresponding to the most recent business year of the relevant reporting company;

ja-jp	二　当該提出会社の最近事業年度の末日（当該事業年度と異なる事業年度を採用している会社の場合には、当該会社については、当該末日以前に終了した直近の事業年度の末日）において純資産額が当該提出会社の純資産額の百分の三十以上に相当する場合（当該提出会社の負債の総額が資産の総額以上である場合を除く。）
en-us	(ii) when the amount of net assets as of the last day of the most recent business year (when a company adopts a different business year from the relevant business year, with regard to the relevant company, as of the last day of their latest business year that ended on or before the aforementioned last day) of the reporting company is equivalent to 30 percent or more of the amount of net assets of the relevant reporting company (excluding the cases where the total amount of liabilities of the relevant reporting company is not less than the total amount of assets); or

ja-jp	三　資本金の額（相互会社にあつては、基金等の総額。）又は出資の額が当該提出会社の資本金の額（相互会社にあつては、基金等の総額。）の百分の十以上に相当する場合
en-us	(iii) when the amount of stated capital (in cases of a mutual company, the total amount of funds, etc.) or the amount of contribution is equivalent to ten percent or more of the amount of stated capital of the reporting company (in cases of a mutual company, the total amount of funds, etc.).

ja-jp	１１　前項の規定は、第三項において読み替えて準用する第二項第三号に規定する特定子会社について準用する。この場合において、「提出会社」とあるのは「連動子会社」と読み替えるものとする。
en-us	(11) The provisions of the preceding paragraph apply mutatis mutandis to the specified subsidiary company prescribed in paragraph (2), item (iii) as applied mutatis mutandis pursuant to paragraph (3) following the deemed replacement of terms. In this case, the term "reporting company" is deemed to be replaced with "linked subsidiary company."

ja-jp	第十九条の二　前条第二項各号に掲げる場合のほか、第八条第二項の規定により有価証券届出書を提出した場合で、当該有価証券届出書の提出日後発行株式が当該金融商品取引所に上場される日の前日又は当該金融商品取引業協会に店頭売買有価証券として登録される日の前日までの間に、次の各号に掲げる場合の区分に応じ、当該各号に定める部分に記載すべき事項が生じたとき又は当該各号に定める部分に記載された内容に変更が生じたときには、その内容を記載した臨時報告書三通を作成し、財務局長等に提出しなければならない。
en-us	Article 19-2 Beyond the cases listed in the items of paragraph (2) of the preceding Article, if a securities registration statement has been submitted pursuant to the provisions of Article 8, paragraph (2), when the matters to be stated in the portion specified in the following items have occurred or the contents stated in the portion specified in the following items have changed according to the cases listed in those respective items during the period starting after the submission date of the relevant securities registration statement and continuing until the day preceding the day on which the issued shares are to be listed on the relevant financial instruments exchange or until the day preceding the day on which the issued shares are to be registered as over-the-counter traded securities at the relevant financial instruments firms association, the company that is to submit an extraordinary report must prepare three copies of the extraordinary report containing the details thereof and submit them to the director-general of the local finance bureau, etc.

ja-jp	一　第二号の四様式により作成された有価証券届出書を提出した場合　第二号の四様式第四部
en-us	(i) if the company has submitted a securities registration statement that was prepared using Form 2-4: Part IV. of Form 2-4; and

ja-jp	二　第二号の七様式により作成された有価証券届出書を提出した場合　第二号の七様式第六部
en-us	(ii) if the company has submitted a securities registration statement that was prepared using Form 2-7: Part VI of Form 2-7.

ja-jp	（外国会社臨時報告書の提出）
en-us	(Submission of Foreign Company Ad Hoc Report)

ja-jp	第十九条の二の二　法第二十四条の五第十五項に規定する内閣府令で定める場合は、臨時報告書を提出する理由が日本語で記載されている場合その他報告書提出外国会社（法第二十四条第八項に規定する報告書提出外国会社又は報告書提出外国者をいう。次項において同じ。）が臨時報告書に代えて外国会社臨時報告書を提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合とする。
en-us	Article 19-2-2 (1) The cases specified by Cabinet Office Order, referred to in Article 24-5, paragraph (15) of the Act, are the cases where the reason for submission of an ad hoc report is written in Japanese, or other cases in which the Commissioner of the Financial Services Agency approves the submission of a foreign company ad hoc report in lieu of an ad hoc report by a reporting foreign company (meaning a reporting foreign company or reporting foreign person prescribed in Article 24, paragraph (8) of the Act; the same applies in the following paragraph) as a case that would not impair the public interest or protection of investors.

ja-jp	２　法第二十四条の五第十五項の規定により外国会社臨時報告書を提出しようとする報告書提出外国会社は、第十号の二様式により、外国会社臨時報告書三通を作成し、関東財務局長に提出しなければならない。
en-us	(2) A reporting foreign company which intends to submit a foreign company ad hoc report pursuant to the provisions of Article 24-5, paragraph (15) of the Act must prepare three copies of the foreign company ad hoc report using Form 10-2 and submit them to the Director-General of the Kanto Local Finance Bureau.

ja-jp	（自己株券買付状況報告書の記載内容等）
en-us	(Content of the Statements in a Share Buyback Report)

ja-jp	第十九条の三　法第二十四条の六第一項の規定により自己株券買付状況報告書を提出すべき者は、第十七号様式により自己株券買付状況報告書三通を作成し、財務局長等に提出しなければならない。
en-us	Article 19-3 A person that is to submit a share buyback report pursuant to the provisions of Article 24-6, paragraph (1) of the Act must prepare three copies of the share buyback report using Form 17 and submit them to the director-general of the local finance bureau, etc.

ja-jp	（親会社等状況報告書等を提出する非居住者の代理人）
en-us	(Agent of a Non-Resident Who Submits a Status Report of a Parent Company)

ja-jp	第十九条の四　親会社等（法第二十四条の七第一項に規定する親会社等をいう。以下同じ。）のうち非居住者（以下この条から第十九条の八まで及び第二十二条第三項において「外国親会社等」という。）は、本邦内に住所を有する者であつて、親会社等状況報告書の提出に関する一切の行為につき、当該外国親会社等を代理する権限を有するものを定めなければならない。
en-us	Article 19-4 (1) A parent company, etc. (meaning a parent company, etc. as prescribed in Article 24-7, paragraph (1) of the Act; the same applies hereinafter ) who is a non-resident (hereinafter referred to as a "foreign parent company, etc." in this Article through Article 19-8 and Article 22, paragraph (3)) must specify a person who has an address in Japan and has the authority to represent the relevant foreign parent company, etc. for any acts concerning the submission of the status report of the relevant parent company, etc.

ja-jp	２　前項の規定は、外国親会社等が法第二十四条の七第五項（同条第六項において準用し、及びこれらの規定を法第二十七条において準用する場合を含む。第十九条の七及び第十九条の八において同じ。）において準用する法第二十四条第八項の規定により、親会社等状況報告書に記載すべき事項を記載した書類であつて英語で記載されたもの（第十九条の七及び第十九条の八において「外国親会社等状況報告書」という。）を提出しようとする場合について準用する。
en-us	(2) The provisions of the preceding paragraph apply mutatis mutandis to cases where a foreign parent company, etc. intends to submit a document containing the matters to be stated in the status report of a parent company, etc., that is written in English (such document is referred to as the "status report of foreign parent company, etc." in Article 19-7 and Article 19-8) pursuant to the provisions of Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-7, paragraph (5) of the Act (including as applied mutatis mutandis pursuant to paragraph (6) of that Article and cases where these provisions are applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in Article 19-7 and Article 19-8).

ja-jp	（親会社等状況報告書の記載内容等）
en-us	(Content of the Statements in the Status Report of Parent Company)

ja-jp	第十九条の五　法第二十四条の七第一項に規定する内閣府令で定めるものは、親会社等が発行者である有価証券が外国金融商品取引所に上場され、当該外国金融商品取引所が設立されている国の法令又は当該外国金融商品取引所の規則に基づき、企業内容等に関する書類が開示されている場合又は店頭売買有価証券と同じ性質を有し、かつ、当該有価証券の売買が主として行われている国における流通状況が金融商品取引所に上場されている有価証券に準ずるもので、その国の法令等に基づき、企業内容等に関する書類が開示されている場合であつて、当該書類について本邦において閲覧することができる状態にある会社とする。
en-us	Article 19-5 (1) The company specified by Cabinet Office Order, referred to in Article 24-7, paragraph (1) of the Act, is, when securities of which the issuer is a parent company, etc. are listed on a foreign financial instruments exchange and documents concerning corporate affairs, etc. are disclosed based on the laws and regulations of the country in which the relevant foreign financial instruments exchange is established or based on the rules of the relevant foreign financial instruments exchange, or when the relevant securities are of the same nature as over-the-counter traded securities and their state of distribution in the country where the sale and purchase of the relevant securities is mainly conducted is equivalent to the securities listed on a financial instruments exchange, and the documents concerning corporate affairs, etc. are disclosed based on the laws and regulations, etc. of that country, a company that is in a position to have the relevant documents inspected in Japan.

ja-jp	２　法第二十四条の七第一項及び同条第二項（同条第六項及び法第二十七条において準用する場合を含む。）の規定により親会社等状況報告書を提出すべき親会社等は、次の各号に掲げる区分に応じ、当該各号に定める様式により親会社等状況報告書三通を作成し、財務局長等に提出しなければならない。
en-us	(2) A parent company, etc. that is to submit a status report of a parent company, etc. pursuant to the provisions of Article 24-7, paragraphs (1) and (2) of the Act (including as applied mutatis mutandis pursuant to paragraph (6) of that Article and Article 27 of the Act) must prepare three copies of the status report of a parent company, etc. using the form specified in the following items according to the category listed in those respective items and submit them to the director-general of the local finance bureau, etc.:

ja-jp	一　提出すべき会社が内国親会社等（親会社等のうち外国親会社等を除くものをいう。第二十二条第一項において同じ。）である場合　第五号の四様式
en-us	(i) when the company that is to submit the report is a domestic parent company, etc. (meaning a parent company, etc. other than a foreign parent company, etc.; the same applies in Article 22, paragraph (1)): Form 5-4; and

ja-jp	二　提出すべき会社が外国親会社等である場合　第十号の三様式
en-us	(ii) when the company that is to submit the report is a foreign parent company, etc.: Form 10-3.

ja-jp	３　外国親会社等が提出する親会社等状況報告書には、次に掲げる書類を添付しなければならない。この場合において、当該書類が日本語をもつて記載したものでないときは、その日本語による翻訳文を付さなければならない。
en-us	(3) The following documents must be attached to the status report of a parent company, etc. which is to be submitted by a foreign parent company, etc. In this case, when the relevant documents have not been written in Japanese, Japanese translations thereof must be attached:

ja-jp	一　当該親会社等状況報告書に記載された当該外国親会社等の代表者が当該親会社等状況報告書の提出に関し正当な権限を有する者であることを証する書面
en-us	(i) a document proving that the representative person of the foreign parent company, etc. stated in the status report of a parent company, etc., is a person who has legitimate authority for the submission of the relevant status report of the parent company, etc.; and