ja-jp	二　当該外国親会社等が、本邦内に住所を有する者に、当該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付与したことを証する書面
en-us	(ii) a document proving that the foreign parent company, etc. has granted a person who has an address in Japan the authority to represent the relevant foreign parent company, etc. for any acts concerning the submission of the status report of parent company, etc.

ja-jp	（外国親会社等に係る親会社等状況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 Status Report of Parent Company Pertaining to a Foreign Parent Company)

ja-jp	第十九条の六　法第二十四条の七第一項に規定する親会社等状況報告書を提出すべき外国親会社等が令第四条の五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財務局長等に提出しなければならない。
en-us	Article 19-6 (1) When a foreign parent company, etc. that is to submit a status report of a parent company, etc., referred to in Article 24-7, paragraph (1) of the Act, intends to obtain the approval prescribed in the proviso to Article 4-5 of the Order, the foreign parent company, etc. must submit a written application for approval containing the following matters to the director-general of the local finance bureau, etc.:

ja-jp	一　当該親会社等状況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 reposting company intends to obtain approval for the submission of the status report of the parent company, etc.;

ja-jp	二　当該親会社等状況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 status report of the parent company, etc. ends;

ja-jp	三　当該親会社等状況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親会社等の本国の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 of the state of the foreign parent company, etc. or any other inevitable grounds, that are grounds for requiring approval for the submission of the status report of the parent company, etc.; and

ja-jp	四　前号に規定する理由が本国の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 prescribed in the preceding item are the laws and regulations or practices of the state, when the approval under paragraph (4) has been obtained and when 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　第十九条の四第一項の規定は、外国親会社等が前項の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 19-4, paragraph (1) apply mutatis mutandis to cases where a foreign parent company, etc. submits the written application for approval under the preceding paragraph.

ja-jp	３　第一項の承認申請書には、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 under paragraph (1):

ja-jp	一　定款
en-us	(i) the articles of incorporation;

ja-jp	二　当該承認申請書に記載された当該外国親会社等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 foreign parent company, etc. 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　当該外国親会社等が、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親会社等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 foreign parent company, etc. has granted a person who has an address in Japan the authority to represent the relevant foreign parent company, etc. 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 of the state, a legal opinion letter by legal experts stating that the matters concerning the laws and regulations or practices stated in the relevant 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 of the state, a document providing the relevant grounds.

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、当該外国親会社等が、その本国の法令又は慣行その他やむを得ない理由により、親会社等状況報告書をその事業年度経過後三月以内（当該事業年度に係る親会社等状況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三月以内（直前事業年度に係る親会社等状況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親会社等状況報告書について、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, when the director-general of the local finance bureau, etc. finds that the foreign parent company, etc. is not able to submit the status report of the parent company, etc. within three months after the business year ends (when the approval under that paragraph is obtained for the submission of the status report of the parent company, etc. pertaining to the relevant business year, within the period approved) due to the laws and regulations or practices in its state or for any other inevitable grounds, the director-general of the local finance bureau, etc. is to approve the status report of the parent company, etc. pertaining to each business year during the period from the business year which includes the date on which the relevant application has been filed (if the date is a day within three months after the commencement of the business year (when the relevant approval is obtained for the submission of the status report of the parent company, etc. pertaining to the immediately preceding business year, within the period approved), the immediately preceding business year) to the business year immediately preceding the business year which includes the date on which the matters prescribed in item (iii) of that paragraph pertaining to the relevant application are 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法令又は慣行である場合に限る。）は、前項の外国親会社等が毎事業年度経過後三月以内に次に掲げる事項を記載した書面を財務局長等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 of the state) is to be granted on the condition that the foreign parent company, etc. under the preceding paragraph submits a document stating the following matters to the director-general of the local finance bureau, etc. within three months after the end of every business year; provided, however, that when a document stating 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) a statement to the effect 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、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 (iii) pertaining to the approval under paragraph (4) 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	(7) When documents listed in the items of paragraph (3) and documents stating the matters listed in the items of paragraph (5) have not been written in Japanese, Japanese translations thereof must be attached.

ja-jp	（外国親会社等状況報告書の提出要件）
en-us	(Requirements for Submission of a Status Report of a Foreign Parent Company)

ja-jp	第十九条の七　法第二十四条の七第五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、親会社等状況報告書を提出しなければならない外国親会社等が親会社等状況報告書に代えて外国親会社等状況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 19-7 The cases specified by Cabinet Office Order prescribed in Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-7, paragraph (5) of the Act are the cases where the Commissioner of the Financial Services Agency approves the submission of a status report of foreign parent company, etc. in lieu of a status report of parent company, etc. by a foreign parent company, etc., which is to submit a status report of parent company, etc. 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	（外国親会社等状況報告書の提出等）
en-us	(Submission of a Status Report of a Foreign Parent Company)

ja-jp	第十九条の八　法第二十四条の七第五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親会社等状況報告書を提出しようとする外国親会社等は、外国親会社等状況報告書及びその補足書類（法第二十四条の七第五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。）三通を財務局長等に提出しなければならない。
en-us	Article 19-8 (1) A foreign parent company, etc. which intends to submit a status report of a foreign parent company, etc. 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 must submit three copies of the status report of the foreign parent company, etc. 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 24-7, paragraph (5) of the Act) to the director-general of the local finance bureau, etc.

ja-jp	２　法第二十四条の七第五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親会社等状況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、第十号の三様式のうち「第２　計算書類等」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 protection of investors among the matters stated in the status report of a foreign parent company, etc., referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 24-7, paragraph (5) of the Act, are the matters equivalent to the matters to be stated in "2. Financial Statements, etc." in Form 10-3.

ja-jp	３　法第二十四条の七第五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 documents specified by Cabinet Office Order, referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 24-7, paragraph (5) of the Act, are as follows:

ja-jp	一　第十号の三様式による親会社等状況報告書に記載すべき事項のうち、外国親会社等状況報告書に記載されていない事項を日本語又は英語によつて記載したもの（前項に定める事項が記載されていない場合は、日本語によつて記載したものに限る。）
en-us	(i) a document stating the matters which have not been stated in the status report of the foreign parent company, etc., from among the matters to be stated in the status report of a parent company, etc. prepared using Form 10-3 (when the matters specified in the preceding paragraph are not stated, limited to the documents written in Japanese);

ja-jp	二　第十号の三様式による親会社等状況報告書に記載すべき事項と当該事項に相当する外国親会社等状況報告書の記載事項との対照表
en-us	(ii) a comparative table of the matters to be stated in a status report of parent company, etc. prepared using Form 10-3 and the matters stated in a status report of a foreign parent company, etc. which correspond to the relevant matters;

ja-jp	三　当該外国親会社等状況報告書に記載された外国親会社等の代表者が当該外国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	(iii) a document proving that the representative person of the foreign parent company, etc. stated in the status report of foreign parent company, etc. is a person who has legitimate authority for the submission of the relevant status report of the foreign parent company, etc.;

ja-jp	四　当該外国親会社等が、本邦内に住所を有する者に、当該外国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付与したことを証する書面
en-us	(iv) a document proving that the foreign parent company, etc. has granted a person who has an address in Japan the authority to represent the relevant foreign parent company, etc. for any acts concerning the submission of the status report of the foreign parent company, etc.; and

ja-jp	五　第十号の四様式により作成した書面
en-us	(v) a document that is prepared using Form 10-4.

ja-jp	４　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	(4) 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	（有価証券通知書等の提出先）
en-us	(Authority to Which a Written Notice of Securities Should Be Submitted)

ja-jp	第二十条　有価証券通知書、発行登録追補書類、発行登録通知書及び法第二十五条第四項の規定による申請に係る書類（発行登録追補書類及びその添付書類を公衆の縦覧に供しない旨の承認に係るものに限る。）並びにこれらの添付書類を提出する場合において、その提出会社が内国会社であるとき、又は有価証券届出書、発行登録書、発行登録取下届出書、有価証券報告書、確認書、半期報告書、臨時報告書、自己株券買付状況報告書、第十五条の三第一項の規定による承認申請書、令第四条第一項の規定による承認申請書、法第二十五条第四項の規定による申請に係る書類（発行登録追補書類及びその添付書類を公衆の縦覧に供しない旨の承認に係るもの以外のものに限る。）及び第十六条第五項に規定する書類並びにこれらの添付書類を提出する場合において、その提出会社が内国会社で次の各号のいずれかに該当するものであるときは、当該内国会社の本店又は主たる事務所の所在地を管轄する財務局長等に提出しなければならない。
en-us	Article 20 (1) In cases of submitting a written notice of securities, shelf registration supplements, a written notice of shelf registration, and documents pertaining to an application under Article 25, paragraph (4) of the Act (limited to documents pertaining to the approval for not making the shelf registration supplements and the attached documents available for public inspection), and the attached documents thereto, when the reporting company is a domestic company, or in cases of submitting a securities registration statement, shelf registration statement, a written withdrawal of shelf registration, an annual securities report, a confirmation letter, a semiannual securities report, an extraordinary report, a share buyback report, the written application for approval under Article 15-3, paragraph (1), the written application for approval under Article 4, paragraph (1) of the Order, documents pertaining to the application under Article 25, paragraph (4) of the Act (limited to documents other than those pertaining to the approval for not making the shelf registration supplements and the attached documents thereto available for public inspection) and the documents prescribed in Article 16, paragraph (5) and the attached documents thereto, when the reporting company is a domestic company that falls under any of the following items, the relevant documents must be submitted to the director-general of the local finance bureau, etc. who has jurisdiction over the location of the head office or principal office of the relevant domestic company:

ja-jp	一　資本金の額、基金の総額又は出資の総額（会社（指定法人を含む。）の成立前に提出しようとするときは、成立後の資本金の額、基金の総額又は出資の総額）が五十億円未満の会社（指定法人を含む。）
en-us	(i) a company (including a designated corporation) in which the amount of stated capital, total amount of funds, or total amount of contributions (when the company intends to submit the relevant documents before the establishment of the company (including a designated corporation), the amount of stated capital, total amount of funds, or total amount of contributions after its establishment) is less than five billion yen; or

ja-jp	二　その発行する有価証券で金融商品取引所に上場されているものがない会社（指定法人を含む。）
en-us	(ii) a company (including a designated corporation) that has no securities issued thereby listed on a financial instruments exchange.

ja-jp	２　前項に規定する書類を提出する場合において、その提出会社が同項に規定する会社以外の会社であるときは、関東財務局長に提出しなければならない。
en-us	(2) In cases of submitting the documents prescribed in the preceding paragraph, when the reporting company is a company other than the one prescribed in that paragraph, the documents must be submitted to the Director-General of the Kanto Local Finance Bureau.

ja-jp	３　親会社等状況報告書、法第二十五条第四項の規定による申請に係る書類（同条第一項第十号に規定するものに限る。）、第十九条の六第一項に規定する承認申請書及びこれらの添付書類を提出する親会社等は、当該書類を提出子会社（法第二十四条の七第一項に規定する提出子会社をいう。以下同じ。）が有価証券報告書を提出する財務局長等と同じ財務局長等に提出しなければならない。
en-us	(3) A parent company, etc. that submits a status report of a parent company, etc., documents pertaining to an application under Article 25, paragraph (4) of the Act (limited to those prescribed in item (x) of paragraph (1) of that Article), the written application for approval prescribed in Article 19-6, paragraph (1), and the attached documents thereof must submit the relevant documents to the same director-general of the local finance bureau, etc. as the director-general of the local finance bureau, etc. to whom a subsidiary company submitting annual securities reports (meaning a subsidiary company submitting annual securities reports as prescribed in Article 24-7, paragraph (1) of the Act; the same applies hereinafter) submits an annual securities report.

ja-jp	４　前三項の規定により財務局長等に提出した書類に係る訂正又は変更に関する書類は、当該財務局長等に提出しなければならない。ただし、金融庁長官による法第九条第一項若しくは第十条第一項（これらの規定を法第二十四条の二第一項、第二十四条の四の三第一項、第二十四条の五第五項、第二十四条の六第二項及び第二十四条の七第三項において準用し、並びにこれらの規定（法第二十四条の六第二項を除く。）を法第二十七条において準用する場合を含む。）の規定による訂正届出書、訂正報告書若しくは訂正確認書又は法第二十三条の九第一項（法第二十七条において準用する場合を含む。）若しくは第二十三条の十第一項（同条第五項において準用し、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。）の規定による訂正発行登録書の提出の命令に応じてこれらの書類を提出する場合は、金融庁長官に提出するものとする。
en-us	(4) The documents concerning amendment or change to the documents which have been submitted to the director-general of the local finance bureau, etc. pursuant to the provisions of the preceding three paragraphs must be submitted to the relevant director-general of the local finance bureau, etc.; provided, however, that when those documents are submitted in response to an order by the Commissioner of the Financial Services Agency for submission of an amendment, amendment report or amendment confirmation letter pursuant to the provisions of Article 9, paragraph (1) or Article 10, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 24-2, paragraph (1), Article 24-4-3, paragraph (1), Article 24-5, paragraph (5), Article 24-6, paragraph (2) and Article 24-7, paragraph (3) of the Act and those provisions (excluding Article 24-6, paragraph (2) of the Act) are applied mutatis mutandis pursuant to Article 27 of the Act) or an amended shelf registration statement pursuant to the provisions of Article 23-9, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) or Article 23-10, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to paragraph (5) of that Article and cases where those provisions are applied mutatis mutandis pursuant to Article 27 of the Act), they are to be submitted to the Commissioner of the Financial Services Agency.

ja-jp	（有価証券届出書等の備置き及び公衆縦覧）
en-us	(Keeping and Public Inspection of Securities Registration Statements)

ja-jp	第二十一条　法第二十五条第一項各号（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。以下同じ。）に掲げる書類は、次の各号に掲げる書類の区分に応じ、当該各号に定める財務局又は福岡財務支局（以下この条において「財務局等」という。）に備え置き、公衆の縦覧に供するものとする。
en-us	Article 21 (1) The documents listed in the items of Article 25, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter) are to be kept and made available for public inspection at the local finance bureau or at the Fukuoka Local Finance Branch Bureau (hereinafter collectively referred to as a "local finance bureau, etc." in this Article) as specified in the following items according to the category of documents listed in the respective items:

ja-jp	一　法第二十五条第一項第一号から第九号までに掲げる書類　関東財務局及び当該書類の提出会社の本店又は主たる事務所の所在地（提出会社が外国会社である場合には、第七条又は内部統制府令第三条の二の規定により当該提出会社を代理する権限を有する者の住所）を管轄する財務局等
en-us	(i) the documents listed in Article 25, paragraph (1), item (i) through (ix) of the Act: the Kanto Finance Bureau and the local finance bureau, etc. that has jurisdiction over the location of the head office or principal office of the reporting company of the relevant documents (when the reporting company is a foreign company, the address of the person who has authority to represent the reporting company pursuant to the provisions of Article 7 of this Order or Article 3-2 of the Order on Internal Control); and

ja-jp	二　法第二十五条第一項第十号に掲げる書類　関東財務局及び当該書類を提出する親会社等に係る提出子会社の本店又は主たる事務所の所在地（当該提出子会社が外国会社である場合には、第七条第三項第一号又は第二号の規定により当該提出子会社を代理する権限を有する者の住所）を管轄する財務局等
en-us	(ii) the documents listed in Article 25 (1)(x) of the Act: the Kanto Finance Bureau and the local finance bureau, etc. that has jurisdiction over the location of the head office or principal office of the subsidiary company submitting annual securities reports (when the subsidiary company submitting annual securities reports is a foreign company, the address of the person who has authority to represent the subsidiary company submitting annual securities reports pursuant to the provisions of Article 7, paragraph (3), item (i) or (ii)) pertaining to the parent company, etc. that submits the relevant documents.

ja-jp	２　前項の規定にかかわらず、法第二十五条第一項第一号及び第二号に掲げる書類に記載された有価証券の売出しに係る有価証券の所有者が個人である場合には、財務局長等は、当該所有者の住所のうち、市町村（特別区を含むものとし、地方自治法（昭和二十二年法律第六十七号）第二百五十二条の十九第一項の指定都市にあつては、区又は総合区。次条第四項及び第二十三条第二項において同じ。）までの部分以外の部分を公衆の縦覧に供しないものとする。ただし、当該書類の提出者が、当該財務局長等に対し、当該所有者の住所のうち当該部分を公衆の縦覧に供することについて申出を行つたときは、この限りでない。
en-us	(2) Notwithstanding the provisions of the preceding paragraph, if the holder of the securities pertaining to second distribution of securities stated in the documents listed in Article 25, paragraph (1), items (i) and (ii) of the Act is an individual, the director-general of the local finance bureau, etc. is not to make available for public inspection the portion of the holder's address information except for the municipality (including a special ward, and, in case of the cities designated under Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947), a ward or administratively consolidated ward; the same applies in paragraph (4) of the following Article and Article 23, paragraph (2)); provided, however, that this does not apply if the person who submitted the document has made an offer to the director-general of the local finance bureau, etc. to make the portion of the holder's address information available for public inspection.

ja-jp	第二十二条　内国会社及び内国親会社等で法第二十五条第一項各号に掲げる書類を提出したものは、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、次の各号に掲げる当該書類の区分に応じ、当該各号に定める会社の本店又は主たる事務所及び主要な支店（次項に規定する主要な支店をいい、第三項において準用する場合を含む。以下同じ。）においてそれぞれの営業時間又は業務時間中これらの書類の写しを公衆の縦覧に供するものとする。
en-us	Article 22 (1) A domestic company or a domestic parent company, etc. that has submitted the documents listed in the items of Article 25, paragraph (1) of the Act is to make copies of these documents available for public inspection pursuant to the provisions of paragraph (2) of that Article (including as applied mutatis mutandis pursuant to Article 27 of the Act) at the head office or principal office and the principal branch office (meaning a principal branch office as prescribed in the following paragraph and including as applied mutatis mutandis pursuant to paragraph (3); the same applies hereinafter) of the company specified in the following items according to the category of the documents listed in those respective items, during its business hours or hours of operation:

ja-jp	一　法第二十五条第一項第一号から第九号までに掲げる書類　当該内国会社
en-us	(i) the documents listed in Article 25, paragraph (1), items (i) through (ix) of the Act: the domestic company; or

ja-jp	二　法第二十五条第一項第十号に掲げる書類　当該内国親会社等の提出子会社
en-us	(ii) the documents listed in Article 25, paragraph (1), item (x) of the Act: a subsidiary company submitting annual securities reports of the domestic parent company, etc.

ja-jp	２　主要な支店とは、提出会社の最近事業年度の末日においてその所在する都道府県に居住する当該提出会社の株主の総数が当該提出会社の株主の総数の百分の五を超える場合における支店（その名称のいかんにかかわらず、会社法第九百十一条第三項第三号に規定する支店として同条の規定により登記されているもの（同号に掲げる事項について同法第九百十五条第一項の規定により変更の登記がされているものを含む。）又は優先出資法第二条第三項に規定する根拠法の規定により登記されている事務所若しくは保険業法第六十四条の規定により登記されている事務所をいう。以下この項において同じ。）をいい、主要な支店が同一の都道府県内に二以上ある場合には、そのいずれか一とし、その本店と同一の都道府県に所在する支店を除く。
en-us	(2) The principal branch office means a branch office (regardless of the name, meaning a branch office registered pursuant to the provisions of Article 911, paragraph (3) of the Companies Act as a branch office prescribed in item (iii) of that paragraph (including a branch office for which changes in the matters set forth in that item are registered pursuant to the provisions of Article 915, paragraph (1) of that Act), an office registered pursuant to the provisions of governing law prescribed in Article 2, paragraph (3) of the Act on Preferred Equity Investment, or an office registered pursuant to the provisions of Article 64 of the Insurance Business Act; hereinafter the same applies in this paragraph) when the total number of shareholders of a reporting company that has taken up residence in the prefecture where the relevant branch office is located exceeds five percent of the total number of shareholders of the reporting company as of the last day of the most recent business year of the reporting company, and when there are two or more principal branch offices in the same prefecture, one of them is the relevant principal branch office, and a branch office that is located in the same prefecture as the head office is excluded.

ja-jp	３　前二項の規定は、本邦内に支店又は事務所を有する外国会社及び外国親会社等の本邦内にある提出子会社について準用する。
en-us	(3) The provisions of the preceding two paragraphs apply mutatis mutandis to a foreign company that has branch offices or offices in Japan, and a subsidiary company submitting annual securities reports of a foreign parent company, etc. that is located in Japan.

ja-jp	４　第一項の規定にかかわらず、法第二十五条第一項第一号及び第二号に掲げる書類に記載された有価証券の売出しに係る有価証券の所有者が個人である場合には、第一項各号に掲げる書類の提出者は、当該所有者の住所のうち、市町村までの部分以外の部分を公衆の縦覧に供しないものとする。ただし、前条第二項ただし書の規定により、当該部分が公衆の縦覧に供される場合は、この限りでない。
en-us	(4) Notwithstanding the provisions of paragraph (1), if the holder of the securities pertaining to second distribution of securities stated in the documents listed in Article 25, paragraph (1), items (i) and (ii) of the Act is an individual, the person who submitted the documents listed in the items of paragraph (1) is not to make available for public inspection the portion of the holder's address information except for the municipality; provided, however, that this does not apply when such portion is made available for public inspection pursuant to the provisions of the proviso to paragraph (2) of the preceding Article.

ja-jp	第二十三条　金融商品取引所及び認可金融商品取引業協会は、法第二十五条第三項（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、その業務時間中法第二十五条第一項各号に掲げる書類の写しを公衆の縦覧に供しなければならない。
en-us	Article 23 (1) A financial instruments exchange and an authorized financial instruments firms association must make copies of the documents listed in the items of Article 25, paragraph (1) of the Act available for public inspection during their hours of operation, pursuant to the provisions of Article 25, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act).

ja-jp	２　前項の規定にかかわらず、法第二十五条第一項第一号及び第二号に掲げる書類に記載された有価証券の売出しに係る有価証券の所有者が個人である場合には、金融商品取引所及び認可金融商品取引業協会は、当該所有者の住所のうち、市町村までの部分以外の部分を公衆の縦覧に供しないものとする。ただし、第二十一条第二項ただし書の規定により、当該部分が公衆の縦覧に供される場合は、この限りでない。
en-us	(2) Notwithstanding the provisions of the preceding paragraph, if the holder of the securities subject to second distribution of securities stated in the documents listed in Article 25, paragraph (1), items (i) and (ii) of the Act is an individual, the financial instruments exchange and authorized financial instruments firms association are not to make available for public inspection the portion of the holder's address information except for the municipality; provided, however, that this does not apply when such portion is made available for public inspection pursuant to the provisions of the proviso to Article 21, paragraph (2).

ja-jp	（目論見書の交付に係る情報通信の技術を利用する方法）
en-us	(Means of Using Information and Communications Technology pertaining to the Delivery of a Prospectus)

ja-jp	第二十三条の二　法第二十七条の三十の九第一項に規定する内閣府令で定める場合は、同項に規定する目論見書（同項に規定する書類を含む。以下この条において単に「目論見書」という。）に記載された事項を提供しようとする者（以下この条において「目論見書提供者」という。）において、第六項で定めるところにより、あらかじめ、当該目論見書の交付を受けるべき者（以下この条において「目論見書被提供者」という。）に対し、次項各号に掲げる方法（以下この条において「電磁的方法」という。）の種類及び内容を示し、かつ、次に掲げる場合のいずれかに該当する場合とする。
en-us	Article 23-2 (1) The cases specified by Cabinet Office Order, referred to in Article 27-30-9, paragraph (1) of the Act, are the cases where a person who intends to provide the matters stated in the prospectus prescribed in that paragraph (including the document prescribed in that paragraph; hereinafter simply referred to as the "prospectus" in this Article) (hereinafter such person is referred to as the "prospectus provider" in this Article) has indicated in advance the type and contents of the means listed in the items of the following paragraph (hereinafter referred to as "electronic or magnetic means" in this Article) to the person who is to receive the prospectus (hereinafter such person is referred to as a "prospectus recipient" in this Article) pursuant to paragraph (6) and the cases falling under either of the following:

ja-jp	一　目論見書に記載された事項を電磁的方法により提供することについて、電磁的方法又は電話その他の方法により目論見書被提供者から同意を得ている場合
en-us	(i) the cases where consent regarding the provision of the matters stated in the prospectus by electronic or magnetic means has been obtained from a prospectus recipient by electronic or magnetic means or by telephone or any other means;

ja-jp	二　目論見書提供者が、目論見書被提供者に対し、簡潔な重要情報提供等を行い、かつ、法第三十七条の三第一項第三号から第七号までに掲げる事項（金融商品取引業等に関する内閣府令第八十条第一項第四号ロに規定する場合にあつては、同号の変更に係るものに限る。）について当該目論見書被提供者の知識、経験、財産の状況及び金融商品取引契約を締結する目的に照らして当該目論見書被提供者に理解されるために必要な方法及び程度による説明をしている場合（当該目論見書被提供者から目論見書を書面により交付するよう請求があつた場合を除く。）
en-us	(ii) the cases where the prospectus provider has provided important information in a simple manner and has given explanations to a prospectus recipient on the matters set forth in Article 37-3, paragraph (1), items (iii) through (vii) of the Act (in the cases prescribed in Article 80, paragraph (1), item (iv), (b) of the Cabinet Office Order on Financial Instruments Business, limited to the matters related to the change referred to in that item), in a manner and to the extent necessary for the prospectus recipient to understand the matters in light of the prospectus recipient's knowledge, experience, and status of property, and the purpose of concluding a financial instruments transaction contract (excluding the cases where the prospectus recipient has requested the delivery of the prospectus in writing).

ja-jp	２　法第二十七条の三十の九第一項に規定する内閣府令で定めるものは、次に掲げる方法とする。
en-us	(2) The means specified by Cabinet Office Order, referred to in Article 27-30-9, paragraph (1) of the Act, are the following means:

ja-jp	一　電子情報処理組織を使用する方法のうちイからニまでに掲げるもの
en-us	(i) the means of using an electronic data processing system that are listed in (a) through (d):

ja-jp	イ　目論見書提供者等（目論見書提供者又は目論見書提供者との契約によりファイルを自己の管理する電子計算機に備え置き、これを目論見書被提供者若しくは目論見書提供者の用に供する者をいう。以下この条において同じ。）の使用に係る電子計算機と目論見書被提供者等（目論見書被提供者又は目論見書被提供者との契約により目論見書被提供者ファイル（専ら当該目論見書被提供者の用に供せられるファイルをいう。以下この条において同じ。）を自己の管理する電子計算機に備え置く者をいう。以下この条において同じ。）の使用に係る電子計算機とを接続する電気通信回線を通じて目論見書に記載された事項（以下この条において「記載事項」という。）を送信し、目論見書被提供者等の使用に係る電子計算機に備えられた目論見書被提供者ファイルに記録する方法（電磁的方法による提供を受ける旨の同意又は受けない旨の申出をする場合にあつては、目論見書提供者等の使用に係る電子計算機に備えられたファイルにその旨を記録する方法）
en-us	(a) the means of transmitting the matters stated in a prospectus (hereinafter referred to as the "stated matters" in this Article) via a telecommunications line that connects the computer used by the prospectus provider, etc. (meaning the prospectus provider or a person who keeps a file on the computer which is personally managed by the person under the contract concluded with the prospectus provider and provides it to the prospectus recipient or the prospectus provider; hereinafter the same applies in this Article) and the computer used by a prospectus recipient, etc. (meaning the prospectus recipient or a person who keeps the prospectus recipient file (meaning a file to be used exclusively by the prospectus recipient; hereinafter the same applies in this Article) on a computer which is personally managed by the person under the contract concluded with the prospectus recipient; hereinafter the same applies in this Article), and recording the stated matters in the prospectus recipient file stored on the computer used by the prospectus recipient, etc. (when the prospectus recipient gives consent to receive the provision of the stated matters by electronic or magnetic means or gives notice to the effect that the prospectus recipient will not receive the provision of the stated matters by such means, the means of recording to that effect in a file stored on the computer used by the prospectus provider, etc.);

ja-jp	ロ　目論見書提供者等の使用に係る電子計算機に備えられたファイルに記録された記載事項を電気通信回線を通じて目論見書被提供者の閲覧に供し、目論見書被提供者等の使用に係る電子計算機に備えられた当該目論見書被提供者の目論見書被提供者ファイルに当該記載事項を記録する方法（電磁的方法による提供を受ける旨の同意又は受けない旨の申出をする場合にあつては、目論見書提供者等の使用に係る電子計算機に備えられたファイルにその旨を記録する方法）
en-us	(b) the means of offering the stated matters which are recorded in the file stored on the computer used by the prospectus provider, etc. to the prospectus provider, etc. for inspection via a telecommunications line, and recording the relevant stated matters in the relevant prospectus recipient's prospectus recipient file stored on the computer used by the prospectus recipient, etc. (when the prospectus recipient gives consent to receive the provision of the stated matters by electronic or magnetic means or gives notice to the effect that the prospectus recipient will not receive the provision of the stated matters by such means, the means of recording to that effect in a file stored on the computer used by the prospectus provider, etc.);

ja-jp	ハ　目論見書提供者等の使用に係る電子計算機に備えられた目論見書被提供者ファイルに記録された記載事項を電気通信回線を通じて目論見書被提供者の閲覧に供する方法
en-us	(c) the means of offering the stated matters which have been recorded in the prospectus recipient file stored on the computer used by the prospectus provider, etc. to the prospectus recipient for inspection via a telecommunications line; or

ja-jp	ニ　閲覧ファイル（目論見書提供者等の使用に係る電子計算機に備えられたファイルであつて、同時に複数の目論見書被提供者の閲覧に供するため当該記載事項を記録させるファイルをいう。以下この条において同じ。）に記録された記載事項を電気通信回線を通じて目論見書被提供者の閲覧に供する方法
en-us	(d) the means of offering the stated matters which are recorded in the inspection file (meaning a file stored on the computer used by the prospectus provider, etc. in which the stated matters are recorded in order to provide them to two or more prospectus recipients for inspection at the same time; hereinafter the same applies in this Article) to the prospectus recipient, etc. for inspection via a telecommunications line.

ja-jp	二　電磁的記録媒体（法第十三条第五項に規定する電磁的記録に係る記録媒体をいう。次条第二項第二号及び第二十四条第二項第二号において同じ。）をもつて調製するファイルに記載事項を記録したものを交付する方法
en-us	(ii) the means of delivering a file containing the stated matters that has been prepared using an electronic or magnetic recording medium (meaning a recording medium for electronic or magnetic records prescribed in Article 13, paragraph (5) of the Act; the same applies in paragraph (2), item (ii) of the following Article and Article 24, paragraph (2), item (ii)).

ja-jp	３　前項各号に掲げる方法は、次に掲げる基準に適合するものでなければならない。
en-us	(3) The means listed in the items of the preceding paragraph must conform to the following standards:

ja-jp	一　目論見書被提供者が閲覧ファイル又は目論見書被提供者ファイルへの記録を出力することにより書面を作成できるものであること。
en-us	(i) that the means is one that enables a prospectus recipient to prepare a document by outputting the records in the inspection file or the prospectus recipient file;

ja-jp	二　前項第一号イ、ハ及びニに掲げる方法（目論見書被提供者の使用に係る電子計算機に備えられた目論見書被提供者ファイルに記載事項を記録する方法を除く。）にあつては、記載事項を目論見書被提供者ファイル又は閲覧ファイルに記録する旨又は記録した旨を目論見書被提供者に対し通知するものであること。ただし、目論見書被提供者が当該記載事項を閲覧していたことを確認したときはこの限りでない。
en-us	(ii) that with regard to the means listed in item (i), (a), (c), and (d) of the preceding paragraph (excluding the means of recording the stated matters in the prospectus recipient file stored on the computer used by the prospectus recipient), the means is one in which the prospectus recipient is notified that the stated matters are to be recorded or have been recorded in the prospectus recipient file or the inspection file; provided, however, that this does not apply when it is confirmed that the prospectus recipient has inspected the relevant stated matters;

ja-jp	三　前項第一号ニに掲げる方法（第一項第二号に掲げる場合に該当することにより目論見書に記載された事項を当該方法により提供する場合を除く。）にあつては、目論見書被提供者が閲覧ファイルを閲覧するために必要な情報を目論見書被提供者ファイルに記録するものであること。
en-us	(iii) with regard to the means listed in item (i), (d) of the preceding paragraph (excluding the cases where the matters stated in the prospectus are provided by the relevant means because the case falls under the cases set forth in paragraph (1), item (ii)), the means is one in which the information necessary for the prospectus recipient to inspect the inspection file is recorded in the prospectus recipient file;

ja-jp	四　前項第一号ハ又はニに掲げる方法にあつては、次のいずれかに該当すること。
en-us	(iv) with regard to the means listed in item (i), (c) or (d) of the preceding paragraph, the means is one which falls under any of the following:

ja-jp	イ　当該目論見書の提供があつた時から五年間（当該期間が終了する日までの間に当該記載事項に係る苦情の申出があつたときは、当該期間が終了する日又は当該苦情が解決した日のいずれか遅い日までの間。ロにおいて同じ。）次に掲げる事項を消去し又は改変することができないものであること。ただし、閲覧に供している記載事項を書面により交付する場合、目論見書被提供者の同意（第一項第一号に規定する方法による同意をいう。）を得て前項第一号イ若しくはロ若しくは第二号に掲げる方法により交付する場合又は目論見書被提供者による当該記載事項に係る消去の指図がある場合は、当該記載事項を消去することができる。
en-us	(a) the means is one in which the following matters cannot be deleted or altered for a period until five years have elapsed from the time when the prospectus has been provided (if any complaints related to the stated matters have been raised within the time before the expiration date of such period, during the time until either the expiration date of such period or the day when such complaint is settled, whichever comes later; the same applies in (b)); provided, however, that when the stated matters which are made available for public inspection are to be delivered in writing, when the stated matters are to be delivered by the means listed in item (i), (a) or (b) or item (ii) of the preceding paragraph with the consent (meaning the consent obtained by the means prescribed in paragraph (1), item (i)) of a prospectus recipient, or when there are instructions by the prospectus recipient to delete the relevant stated matters, the relevant stated matters may be deleted:

ja-jp	（１）　前項第一号ハに掲げる方法については、目論見書被提供者ファイルに記録された記載事項
en-us	1. with regard to the means listed in item (i), (c) of the preceding paragraph, the stated matters which are recorded in a prospectus recipient file; and

ja-jp	（２）　前項第一号ニに掲げる方法については、閲覧ファイルに記録された記載事項
en-us	2. with regard to the means listed in item (i), (d) of the preceding paragraph, the stated matters which are recorded in an inspection file.

ja-jp	ロ　当該目論見書の提供があつた時から五年間、目論見書被提供者から目論見書の交付の請求があつた場合に、前項第一号イ若しくは第二号に掲げる方法又は書面により記載事項を直ちに交付するものであること。
en-us	(b) the means is one in which the stated matters are immediately delivered by the means listed in item (i), (a) or item (ii) of the preceding paragraph or in writing, if requests for delivery of a prospectus have been made by a prospectus recipient within five years from the time when the prospectus was provided.

ja-jp	五　前項第一号ニに掲げる方法であつて、前号イに掲げる基準に該当する場合には、同号イの期間を経過するまでの間において、第三号の規定により目論見書被提供者が閲覧ファイルを閲覧するために必要な情報を記録した目論見書被提供者ファイルと当該閲覧ファイルとを電気通信回線を通じて接続可能な状態を維持させること。ただし、閲覧の提供を受けた目論見書被提供者が接続可能な状態を維持させることについて不要である旨通知した場合はこの限りでない。
en-us	(v) with regard to the means listed in (d) of item (i) of the preceding paragraph, when such means falls under the criteria set forth in (a) of that item, the means is one in which the prospectus recipient file recording the information necessary for a prospectus recipient to inspect the inspection file pursuant to item (iii) and the inspection file are maintained as connectable via a telecommunications line until the period prescribed in (a) of the preceding paragraph has elapsed; provided, however, that this does not apply if a prospectus recipient, who has been given access to the files, has given notice that it is not necessary to maintain such connection.

ja-jp	４　第一項第二号の「簡潔な重要情報提供等」とは、次に掲げる事項を簡潔に記載した書面の交付又は当該書面に記載すべき事項の電磁的方法による提供をし、これらの事項について説明をすること（第一号の質問例に基づく目論見書被提供者の質問に対して回答をすることを含む。）をいう。
en-us	(4) The "provision, etc. of important information in a simple manner" referred to in paragraph (1), item (ii) means to deliver a document stating the following matters in a simple manner or to provide the matters to be stated in the document by electronic or magnetic means and to provide explanations on these matters (including to reply to prospectus recipients' questions based on the examples of questions referred to in item (i)):

ja-jp	一　法第三十七条の三第一項各号に掲げる事項（金融商品取引業等に関する内閣府令第八十条第一項第四号ロに規定する場合にあつては、同号の変更に係るものに限る。）のうち金融商品取引契約の締結についての目論見書被提供者の判断に資する主なものの概要及びこれに関する質問例
en-us	(i) the outline of the main matters that contribute to the judgment of prospectus recipients on conclusion of a financial instrument transaction contract among the matters set forth in the items of Article 37-3, paragraph (1) of the Act (for the cases prescribed in Article 80, paragraph (1), item (iv), (b) of the Cabinet Office Order on Financial Instruments Business, limited to the matters related to the change referred to in that item) and the examples of questions concerning the outline;

ja-jp	二　目論見書に記載すべき事項の提供を受けるために必要な情報及び当該提供を受ける事項の内容を十分に読むべき旨
en-us	(ii) a notice to the effect that the information necessary to receive the provision of the matters to be stated in the prospectus and the details of the matters to be provided should be read comprehensively; and

ja-jp	三　目論見書被提供者から目論見書を書面により交付するよう請求があるときは目論見書を交付する旨
en-us	(iii) a notice to the effect that when a prospectus recipient requests the delivery of a prospectus in writing, the prospectus is to be delivered.

ja-jp	５　第二項第一号の「電子情報処理組織」とは、目論見書提供者等の使用に係る電子計算機と、目論見書被提供者ファイルを備えた目論見書被提供者等又は目論見書提供者等の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。
en-us	(5) The term "electronic data processing system" as used in paragraph (2), (i) means an electronic data processing system that connects a computer used by the prospectus provider, etc. and a computer used by the prospectus recipient, etc. or prospectus provider, etc. on which the prospectus recipient file is stored via a telecommunications line.

ja-jp	６　第一項の規定により示すべき方法の種類及び内容は、次に掲げる事項とする。
en-us	(6) The type and contents of the means to be indicated pursuant to the provisions of paragraph (1) are the following matters:

ja-jp	一　第二項各号に掲げる方法のうち目論見書提供者が使用するもの
en-us	(i) the means set forth in the items of paragraph (2) which are used by a prospectus provider; and

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

ja-jp	７　第一項第一号の規定による同意を得た目論見書提供者は、当該目論見書被提供者から電磁的方法又は電話その他の方法により電磁的方法による提供を受けない旨の申出があつたときは、当該目論見書被提供者に対し、記載事項の提供を電磁的方法によつてしてはならない。ただし、当該目論見書被提供者が再び同号の規定による同意をした場合は、この限りでない。
en-us	(7) When the prospectus recipient states, by electronic or magnetic means, to the effect that the relevant prospectus recipient is not to receive provision of the stated matters by electronic or magnetic means, the prospectus provider who had obtained consent under paragraph (1), item (i) must not provide the stated matters to the relevant prospectus recipient by electronic or magnetic means; provided, however, that this does not apply if the relevant prospectus recipient has given consent again under that item.

ja-jp	（法第二十三条の十三第二項又は第五項の規定により交付しなければならない書面の交付に係る情報通信の技術を利用する方法）
en-us	(Means of Using Information and Communications Technology Pertaining to the Delivery of Documents That Must Be Delivered Pursuant to the Provisions of Article 23-13, Paragraph (2) or (5) of the Act)

ja-jp	第二十三条の三　法第二十七条の三十の九第二項において準用する同条第一項に規定する内閣府令で定める場合は、同条第二項に規定する書面に記載すべき事項（以下この条において「記載事項」という。）を提供しようとする者（以下この条において「文書交付者」という。）において、第五項で定めるところにより、あらかじめ、書面の交付を受けるべき者（以下この条において「文書被交付者」という。）に対し、次項各号に掲げる方法（以下この条において「電磁的方法」という。）の種類及び内容を示し、電磁的方法又は電話その他の方法により同意を得ている場合とする。
en-us	Article 23-3 (1) The cases specified by Cabinet Office Order, as referred to in Article 27-30-9, paragraph (1), which is applied mutatis mutandis pursuant to paragraph (2) of that Article, are the cases where a person who intends to provide the matters to be stated (hereinafter referred to as the "matters to be stated" in this Article) in the document prescribed in 27-30-9, paragraph (2) of the Act (hereinafter such person is referred to as the "document deliverer" in this Article), has indicated in advance the type and contents of the means listed in the items of the following paragraph (hereinafter referred to as the " electronic or magnetic means" in this Article) to a person who is to receive documents (hereinafter such person is referred to as the "document recipient" in this Article) pursuant to paragraph (5), and obtained approval therefrom by electronic or magnetic means or by telephone or any other means.

ja-jp	２　法第二十七条の三十の九第二項において準用する同条第一項に規定する内閣府令で定めるものは、次に掲げる方法とする。
en-us	(2) The means specified by Cabinet Office Order, referred to in Article 27-30-9, paragraph (1) of the Act, which is applied mutatis mutandis pursuant to paragraph (2) of that Article, are the following means:

ja-jp	一　電子情報処理組織を使用する方法のうちイ又はロに掲げるもの
en-us	(i) the means of using an electronic data processing system that are listed in (a) or (b):

ja-jp	イ　文書交付者の使用に係る電子計算機と文書被交付者の使用に係る電子計算機とを接続する電気通信回線を通じて記載事項を送信し、文書被交付者の使用に係る電子計算機に備えられたファイルに記録する方法（電磁的方法による提供を受ける旨の同意又は受けない旨の申出をする場合にあつては、文書交付者の使用に係る電子計算機に備えられたファイルにその旨を記録する方法）
en-us	(a) the means of transmitting the matters to be stated via a telecommunications line that connects the computer used by the document deliverer and the computer used by the document recipient, and recording the matters to be stated in a file stored on the computer used by the document recipient (when the document recipient gives consent to receive the provision of the matters to be stated by electronic or magnetic means or gives notice to the effect that the document recipient will not receive the provision of the matters to be stated by such means, the means of recording to that effect in a file stored on the computer used by the document deliverer); or

ja-jp	ロ　文書交付者の使用に係る電子計算機に備えられたファイルに記録された記載事項を電気通信回線を通じて文書被交付者の閲覧に供し、当該文書被交付者の使用に係る電子計算機に備えられたファイルに当該記載事項を記録する方法（電磁的方法による提供を受ける旨の同意又は受けない旨の申出をする場合にあつては、文書交付者の使用に係る電子計算機に備えられたファイルにその旨を記録する方法）
en-us	(b) the means of offering the matters to be stated that have been recorded in a file stored on the computer used by the document deliverer to the document recipient for inspection via a telecommunications line, and recording the relevant matters to be stated in a file stored on the computer used by the relevant document recipient (when the document recipient gives consent to receive the provision of the matters to be stated by electronic or magnetic means or gives notice to the effect that the document recipient will not receive the provision of the matters to be stated by electronic or magnetic means, the means of recording to that effect in a file stored on the computer used by the document deliverer); and

ja-jp	二　電磁的記録媒体をもつて調製するファイルに記載事項を記録したものを交付する方法
en-us	(ii) the means of delivering a file containing the matters to be stated that is prepared by using an electronic or magnetic recording medium.

ja-jp	３　前項各号に掲げる方法は、文書被交付者がファイルへの記録を出力することにより書面を作成することができるものでなければならない。
en-us	(3) The means listed in the items of the preceding paragraph must be those that enable a document recipient to prepare a document by outputting the records in the file.

ja-jp	４　第二項第一号の「電子情報処理組織」とは、文書交付者の使用に係る電子計算機と、文書被交付者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。
en-us	(4) The term "electronic data processing system" as used in paragraph (2), item (i) means an electronic data processing system that connects a computer used by a document deliverer and a computer used by a document recipient via a telecommunications line.

ja-jp	５　第一項の規定により示すべき方法の種類及び内容は、次に掲げる事項とする。
en-us	(5) The type and contents of the means to be indicated pursuant to the provisions of paragraph (1) are the following matters:

ja-jp	一　第二項各号に掲げる方法のうち文書交付者が使用するもの
en-us	(i) the means listed in the items of paragraph (2) that are used by a document deliverer; and

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

ja-jp	６　第一項の規定による同意を得た文書交付者は、当該文書被交付者から電磁的方法又は電話その他の方法により電磁的方法による提供を受けない旨の申出があつたときは、当該文書被交付者に対し、記載事項の提供を電磁的方法によつてしてはならない。ただし、当該文書被交付者が再び同項の規定による同意をした場合は、この限りでない。
en-us	(6) When the document recipient states, by electronic or magnetic means or by telephone or any other means, to the effect that the relevant document recipient is not to receive provision of the matters to be stated by electronic or magnetic means, the document deliverer who had obtained consent under paragraph (1) must not provide the matters to be stated by electronic or magnetic means to the relevant document recipient; provided, however, that this does not apply if the relevant document recipient has given the consent again under that paragraph.

ja-jp	（親会社等状況報告書の送付に係る情報通信の技術を利用する方法）
en-us	(Means of Using Information and Communications Technology Pertaining to the Sending of a Status Report of Parent Company, etc.)

ja-jp	第二十四条　法第二十七条の三十の十一第一項に規定する内閣府令で定める場合は、同項に規定する親会社等状況報告書に記載すべき事項（以下この条において「記載事項」という。）を提供しようとする親会社等において、第五項で定めるところにより、あらかじめ、提出子会社に対し、次項各号に掲げる方法（以下この条において「電磁的方法」という。）の種類及び内容を示し、電磁的方法又は電話その他の方法により同意を得ている場合とする。
en-us	Article 24 (1) The cases specified by Cabinet Office Order, referred to in Article 27-30-11, paragraph (1) of the Act, are the cases where a parent company, etc. which intends to provide the matters to be stated in the status report of parent company, etc. prescribed in that paragraph (hereinafter simply referred to as the "matters to be stated" in this Article) has indicated in advance the type and contents of the means set forth in the items of the following paragraph (hereinafter referred to as "electronic or magnetic means" in this Article) to a subsidiary company submitting annual securities reports pursuant to paragraph (5) and has obtained approval therefrom by electronic or magnetic means or by telephone or any other means.

ja-jp	２　法第二十七条の三十の十一第一項に規定する内閣府令で定めるものは、次に掲げる方法とする。
en-us	(2) The means specified by Cabinet Office Order, referred to in Article 27-30-11, paragraph (1) of the Act are the following means:

ja-jp	一　電子情報処理組織を使用する方法のうちイ又はロに掲げるもの
en-us	(i) the means of using an electronic data processing system that are set forth in (a) or (b):

ja-jp	イ　親会社等の使用に係る電子計算機と提出子会社の使用に係る電子計算機とを接続する電気通信回線を通じて記載事項を送信し、提出子会社の使用に係る電子計算機に備えられたファイルに記録する方法（電磁的方法による提供を受ける旨の同意又は受けない旨の申出をする場合にあつては、親会社等の使用に係る電子計算機に備えられたファイルにその旨を記録する方法）
en-us	(a) the means of transmitting the matters to be stated via a telecommunications line that connects the computer used by the parent company, etc. and the computer used by the subsidiary company submitting annual securities reports, and recording the matters to be stated in a file stored on the computer used by the subsidiary company submitting annual securities reports (when the subsidiary company submitting annual securities reports gives consent to receive the provision of the matters to be stated by electronic or magnetic means or gives notice to the effect that the subsidiary company submitting annual securities reports will not receive the provision of the matters to be stated by electronic or magnetic means, the means of recording to that effect in a file stored on the computer used by the parent company, etc.); or

ja-jp	ロ　親会社等の使用に係る電子計算機に備えられたファイルに記録された記載事項を電気通信回線を通じて提出子会社の閲覧に供し、当該提出子会社の使用に係る電子計算機に備えられたファイルに当該記載事項を記録する方法（電磁的方法による提供を受ける旨の同意又は受けない旨の申出をする場合にあつては、親会社等の使用に係る電子計算機に備えられたファイルにその旨を記録する方法）
en-us	(b) the means of offering the matters to be stated that have been recorded in a file stored on the computer used by the parent company, etc. to the subsidiary company submitting annual securities reports for inspection via a telecommunications line, and recording the relevant matters to be stated in a file stored on the computer used by the subsidiary company submitting annual securities reports (when the subsidiary company submitting annual securities reports gives consent to receive the provision of the matters to be stated by electronic or magnetic means or gives notice to the effect that the subsidiary company submitting annual securities reports will not receive the provision of the matters to be stated by electronic or magnetic means, the means of recording to that effect in a file stored on the computer used by the parent company, etc.); and

ja-jp	二　電磁的記録媒体をもつて調製するファイルに記載事項を記録したものを交付する方法
en-us	(ii) the means of delivering a file containing the matters to be stated that is prepared by using an electronic or magnetic recording medium.

ja-jp	３　前項各号に掲げる方法は、提出子会社がファイルへの記録を出力することにより書面を作成することができるものでなければならない。
en-us	(3) The means listed in the items of the preceding paragraph must be those that enable a subsidiary company submitting annual securities reports to prepare a document by outputting the records in the file.

ja-jp	４　第二項第一号の「電子情報処理組織」とは、親会社等の使用に係る電子計算機と、提出子会社の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。
en-us	(4) The term "electronic data processing system" as used in paragraph (2), item (i) means an electronic data processing system that connects a computer used by a parent company, etc. and a computer used by a subsidiary company submitting annual securities reports via a telecommunications line.

ja-jp	５　第一項の規定により示すべき方法の種類及び内容は、次に掲げる事項とする。
en-us	(5) The type and contents of the means to be indicated pursuant to the provisions of paragraph (1) are the following matters:

ja-jp	一　第二項各号に掲げる方法のうち親会社等が使用するもの
en-us	(i) the means set forth in the items of paragraph (2) that are used by the parent company, etc.; and

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

ja-jp	６　第一項の規定による同意を得た親会社等は、提出子会社から電磁的方法又は電話その他の方法により電磁的方法による提供を受けない旨の申出があつたときは、当該提出子会社に対し、記載事項の提供を電磁的方法によつてしてはならない。ただし、当該提出子会社が再び同項の規定による同意をした場合は、この限りでない。
en-us	(6) When a subsidiary company submitting annual securities reports states, by electronic or magnetic means or by telephone or any other means, to the effect that the subsidiary company submitting annual securities reports is not to receive provision of the matters to be stated by electronic or magnetic means, the parent company, etc. which had obtained consent under paragraph (1) must not provide the matters to be stated to the relevant subsidiary company submitting annual securities reports by electronic or magnetic means; provided, however, that this does not apply if the relevant subsidiary company submitting annual securities reports has given the consent again under that paragraph.