ja-jp	企業内容等の開示に関する内閣府令
en-us	Cabinet Office Order on Disclosure of Corporate Affairs

ja-jp	昭和四十八年大蔵省令第五号
en-us	Ministry of Finance Order No. 5 of 1973

ja-jp	令和六年内閣府令第五十三号
en-us	Cabinet Office Order No. 53 of 2024

ja-jp	企業内容等の開示に関する内閣府令（昭和四十八年一月三十日大蔵省令第五号）
en-us	Cabinet Office Order on Disclosure of Corporate Affairs (Ministry of Finance Order No. 5 of January 30, 1973)

ja-jp	証券取引法第四条第一項ただし書、第二項ただし書及び第四項、第五条、第七条、第十三条第二項から第四項まで、第二十四条第一項から第三項まで、第二十四条の五第一項及び第二項、第二十五条第一項から第三項まで並びに証券取引法施行令第四条第一項及び第三項の規定に基づき、並びにこれらの法令を実施するため、有価証券の募集又は売出しの届出等に関する省令（昭和四十六年大蔵省令第三十二号）の全部を改正する省令を次のように定める。
en-us	Pursuant to the provisions of the proviso to Article 4, paragraph (1), the proviso to Article 4, paragraph (2), Article 4, paragraph (4), Article 5, Article 7, Article 13, paragraphs (2) through (4), Article 24, paragraphs (1) through (3), Article 24-5, paragraphs (1) and (2), Article 25, paragraphs (1) through (3) of the securities and Exchange Act, and the provisions of Article 4, paragraphs (1) and (3) of the Order for Enforcement of the Securities and Exchange Act, and for the purpose of enforcement of that Act and that Order, a Ministerial Order for fully revising the Ministerial Order on Notification of the Public Offering or Secondary Distribution of Securities (Ministry of Finance Order No. 32 of 1971) is enacted as follows.

ja-jp	第一条　この府令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
en-us	Article 1 In this Cabinet Office Order, the meanings of the terms listed in the following items are as prescribed respectively in those items:

ja-jp	一　有価証券　金融商品取引法（昭和二十三年法律第二十五号。以下「法」という。）第二条第一項に規定する有価証券及び同条第二項の規定により有価証券とみなされる権利のうち、次に掲げるもの（法第五条第一項（法第二十七条において準用する場合を含む。以下同じ。）に規定する特定有価証券に該当するものを除く。）をいう。
en-us	(i) securities: among the securities prescribed in Article 2, paragraph (1) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") and the rights deemed to be securities pursuant to paragraph (2) of that Article, those listed in the following (excluding those falling under the category of regulated securities as prescribed in Article 5, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter));

ja-jp	イ　金融商品取引法施行令（昭和四十年政令第三百二十一号。以下「令」という。）第二条の八に規定するもの
en-us	(a) those prescribed in Article 2-8 of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965; hereinafter referred to as the "Order");

ja-jp	ロ　法第二条第一項第五号に掲げるもの
en-us	(b) those listed in Article 2, paragraph (1), item (v) of the Act;

ja-jp	ハ　法第二条第一項第七号に掲げるもの
en-us	(c) those listed in Article 2, paragraph (1), item (vii) of the Act;

ja-jp	ニ　法第二条第一項第九号に掲げるもの
en-us	(d) those listed in Article 2, paragraph (1), item (ix) of the Act;

ja-jp	ホ　法第二条第一項第十七号に掲げるものであつて、イに掲げる有価証券の性質を有するもの
en-us	(e) those listed in Article 2, paragraph (1), item (xvii) of the Act which have the nature of the securities listed in (a);

ja-jp	ヘ　法第二条第一項第十七号に掲げるものであつて、同項第五号、第七号又は第九号に掲げる有価証券の性質を有するもの
en-us	(f) those listed in Article 2, paragraph (1), item (xvii) of the Act which have the nature of the securities listed in item (v), item (vii), or item (ix) of that paragraph;

ja-jp	ト　法第二条第一項第十九号に掲げるもの
en-us	(g) those listed in Article 2, paragraph (1), item (xix) of the Act;

ja-jp	チ　金融商品取引法第二条に規定する定義に関する内閣府令（平成五年大蔵省令第十四号。以下「定義府令」という。）第二条に規定するもの
en-us	(h) those prescribed in Article 2 of the Cabinet Office Order on Definitions under Article 2 of the Financial Instruments and Exchange Act (Ministry of Finance Order No. 14 of 1993; hereinafter referred to as the "Order on Definitions");

ja-jp	リ　法第二条第一項第十七号に掲げるものであつて同項第十五号に掲げる有価証券の性質を有するもの
en-us	(i) those listed in Article 2, paragraph (1), item (xvii) of the Act which have the nature of the securities listed in item (xv) of that paragraph;

ja-jp	ヌ　令第一条第一号に掲げるもの
en-us	(j) those listed in Article 1, item (i) of the Order;

ja-jp	ル　令第一条第二号に掲げるもの
en-us	(k) those listed in Article 1, item (ii) of the Order;

ja-jp	ヲ　法第二条第一項第二十号に掲げるものであつて、同項第一号から第十九号までに掲げる有価証券に係る権利を表示するもの
en-us	(l) those listed in Article 2, paragraph (1), item (xx) of the Act which indicate the rights pertaining to securities listed in item (i) through item (xix) of that paragraph;

ja-jp	ワ　有価証券信託受益証券（令第二条の三第三号に規定する有価証券信託受益証券をいう。以下同じ。）のうち、受託有価証券（同号に規定する受託有価証券をいう。以下同じ。）がイからルまでに掲げるものであるもの
en-us	(m) beneficiary certificates of securities in trust (meaning beneficiary certificates of securities in trust prescribed in Article 2-3, item (iii) of the Order; the same applies hereinafter) of which the entrusted securities (meaning the entrusted securities prescribed in that item; the same applies hereinafter) are those listed in (a) through (k);

ja-jp	カ　令第一条の三の四に規定するもの
en-us	(n) those prescribed in Article 1-3-4 of the Order; and

ja-jp	ヨ　電子記録移転権利（法第二条第三項に規定する電子記録移転権利をいう。以下同じ。）
en-us	(o) electronically recorded transferable rights (meaning electronically recorded transferable rights prescribed in Article 2, paragraph (3) of the Act; the same applies hereinafter).

ja-jp	二　有価証券の種類　法第二条第一項各号及び第二項各号に掲げる有価証券ごとに区分されたものをいう。この場合において、同条第一項第十七号に掲げる有価証券については、その性質の異なるごとに異なる種類とする。
en-us	(ii) classes of securities: the categorized classes for the securities listed in the items of Article 2, paragraphs (1) and (2) of the Act. In this case, the securities listed in paragraph (1), item (xvii) of that Article are of different classes based on the differences in their nature;

ja-jp	二の二　社会医療法人債券　第一号イ又はホに掲げるものをいう。
en-us	(ii)-2 social medical care corporation bond certificates: those listed in item (i), (a) or (e);

ja-jp	三　社債券　法第二条第一項第五号に掲げる社債券をいい、同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を含む。
en-us	(iii) corporate bond certificates: the corporate bond certificates listed in Article 2, paragraph (1), item (v) of the Act, including the securities listed in item (xvii) of that paragraph which are of the same nature;

ja-jp	四　株券　法第二条第一項第九号に掲げる株券をいい、同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を含む。
en-us	(iv) share certificates: the share certificates listed in Article 2, paragraph (1), item (ix) of the Act, including the securities listed in item (xvii) of that paragraph which are of the same nature;

ja-jp	四の二　優先出資証券　法第二条第一項第七号に掲げる優先出資証券をいい、同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を含む。
en-us	(iv)-2 preferred equity investment certificates: the preferred equity investment certificates listed in Article 2, paragraph (1), item (vii) of the Act, including the securities listed in item (xvii) of that paragraph which are of the same nature;

ja-jp	五　新株予約権証券　法第二条第一項第九号に掲げる新株予約権証券をいい、同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を含む。
en-us	(v) share option certificates: the share option certificates listed in Article 2, paragraph (1), item (ix) of the Act, including securities listed in item (xvii) of that paragraph which are of the same nature;

ja-jp	六　新株予約権付社債券　社債券のうち、新株予約権を付与されているものをいう。
en-us	(vi) corporate bond certificates with share options: the corporate bond certificates to which share options are attached;

ja-jp	六の二　カバードワラント　法第二条第一項第十九号に掲げるものをいう。
en-us	(vi)-2 covered warrant: those listed in Article 2, paragraph (1), item (xix) of the Act;

ja-jp	六の三　預託証券　第一号ヲに掲げるものをいう。
en-us	(vi)-3 depository receipt: those listed in item (i), (l);

ja-jp	六の四　コマーシャル・ペーパー　第一号チ又はリに掲げるものをいう。
en-us	(vi)-4 commercial papers: those listed in item (i), (h) or (i);

ja-jp	六の五　外国譲渡性預金証書　第一号ヌに掲げるものをいう。
en-us	(vi)-5 foreign negotiable certificates of deposit: those listed in item (i), (j);

ja-jp	六の六　学校債券　第一号ルに掲げるものをいう。
en-us	(vi)-6 educational institution bond certificates: those listed in item (i), (k);

ja-jp	六の七　学校貸付債権　第一号カに掲げるものをいう。
en-us	(vi)-7 educational institution loan claims: those listed in item (i), (n);

ja-jp	七　株式　株券に表示されるべき権利をいう。
en-us	(vii) shares: the rights to be indicated on share certificates;

ja-jp	七の二　優先出資　優先出資証券に表示されるべき権利をいう。
en-us	(vii)-2 preferred equity investment: the rights to be indicated on preferred equity investment certificates;

ja-jp	七の三　新株予約権　新株予約権証券に表示されるべき権利をいう。
en-us	(vii)-3 share options: the rights to be indicated on share option certificates;

ja-jp	八　社債　社債券に表示されるべき権利をいう。
en-us	(viii) corporate bonds: the rights to be indicated on corporate bond certificates;

ja-jp	八の二　社会医療法人債　社会医療法人債券に表示されるべき権利をいう。
en-us	(viii)-2 social medical care corporation bonds: the rights to be indicated on social medical care corporation bond certificates;

ja-jp	九　新株予約権付社債　新株予約権付社債券に表示されるべき権利をいう。
en-us	(ix) corporate bonds with share options: the rights to be indicated on corporate bonds certificates with share options;

ja-jp	九の二　オプション　法第二条第一項第十九号に規定するオプションをいう。
en-us	(ix)-2 options: options as prescribed in Article 2, paragraph (1), item (xix) of the Act;

ja-jp	十　有価証券の募集　法第二条第三項に規定する有価証券の募集及び特定組織再編成発行手続（法第二条の三第四項に規定する特定組織再編成発行手続をいう。以下同じ。）をいう。
en-us	(x) public offering of securities: public offering of securities as prescribed in Article 2, paragraph (3) of the Act and the specified procedures relating to securities issuance for reorganization (meaning the specified procedures relating to securities issuance for reorganization as prescribed in Article 2-3, paragraph (4) of the Act; the same applies hereinafter);

ja-jp	十一　有価証券の売出し　法第二条第四項に規定する有価証券の売出し、法第四条第二項に規定する適格機関投資家取得有価証券一般勧誘（法第二条第四項に規定する有価証券の売出しに該当するものを除く。）、法第四条第三項に規定する特定投資家等取得有価証券一般勧誘（法第二条第四項に規定する有価証券の売出しに該当するものを除く。以下同じ。）及び特定組織再編成交付手続（法第二条の三第五項に規定する特定組織再編成交付手続をいう。以下同じ。）をいう。
en-us	(xi) secondary distribution of securities: secondary distribution of securities as prescribed in Article 2, paragraph (4) of the Act, general solicitation for securities acquired by qualified institutional investors as prescribed in Article 4, paragraph (2) of the Act (excluding those falling under the category of secondary distribution of securities prescribed in Article 2, paragraph (4) of the Act), general solicitation for securities acquired by professional investors, etc. as prescribed in Article 4, paragraph (3) of the Act (excluding those falling under the category of secondary distribution of securities prescribed in Article 2, paragraph (4) of the Act; the same applies hereinafter), and specified procedures relating to securities delivery for reorganization (meaning specified procedures relating to securities delivery for reorganization as prescribed in Article 2-3, paragraph (5) of the Act; the same applies hereinafter);

ja-jp	十二　発行者　法第二条第五項に規定する発行者をいう。
en-us	(xii) issuer: an issuer as prescribed in Article 2, paragraph (5) of the Act;

ja-jp	十三　引受人　法第十五条第一項（法第二十七条において準用する場合を含む。）に規定する引受人をいう。
en-us	(xiii) underwriter: an underwriter as prescribed in Article 15, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act);

ja-jp	十四　有価証券届出書　法第五条第一項の規定による届出書であつて有価証券に係るものをいう。
en-us	(xiv) securities registration statement: a written notification as prescribed in Article 5, paragraph (1) of the Act, which relates to securities;

ja-jp	十四の二　組込書類　法第五条第三項（法第二十七条において準用する場合を含む。第九条の三において同じ。）の規定により有価証券届出書にとじ込まれる書類をいう。
en-us	(xiv)-2 incorporated documents: the documents to be inserted in the securities registration statement pursuant to the provisions of Article 5, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in Article 9-3);

ja-jp	十四の三　参照書類　法第五条第四項（法第二十七条において準用する場合を含む。第九条の四において同じ。）に規定する参照書類であつて有価証券に係るものをいう。
en-us	(xiv)-3 reference documents: reference documents as prescribed in Article 5, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in Article 9-4), which relate to securities;

ja-jp	十四の四　外国会社届出書　法第五条第八項（法第二十七条において準用する場合を含む。以下同じ。）に規定する外国会社届出書であつて有価証券に係るものをいう。
en-us	(xiv)-4 foreign company registration statement: a foreign company registration statement as prescribed in Article 5, paragraph (8) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter)

ja-jp	十五　目論見書　法第二条第十項に規定する目論見書であつて有価証券に係るものをいう。
en-us	(xv) prospectus: a prospectus as prescribed in Article 2, paragraph (10) of the Act, which relates to securities;

ja-jp	十五の二　届出目論見書　法第十三条第一項（法第二十七条において準用する場合を含む。以下同じ。）の規定による目論見書（次号に掲げる目論見書を除く。）をいう。
en-us	(xv)-2 notifiable prospectus: the prospectus under Article 13, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter) (excluding prospectuses listed in the following item);

ja-jp	十六　届出仮目論見書　法第十三条第一項の規定による目論見書のうち、当該目論見書に係る有価証券の募集又は売出しに関し、法第四条第一項から第三項までの規定による届出が効力を生じる日前において使用するものをいう。
en-us	(xvi) temporary notifiable prospectus: among the prospectuses under Article 13, paragraph (1) of the Act, those used in a public offering or secondary distribution of securities related to those prospectuses before the day on which the notification under Article 4, paragraph (1) through (3) of the Act comes into effect;

ja-jp	十六の二　発行登録目論見書　法第二十三条の十二第二項（法第二十七条において準用する場合を含む。以下同じ。）において準用する法第十三条第一項の規定による目論見書のうち、法第二十三条の三第一項（法第二十七条において準用する場合を含む。以下同じ。）に規定する発行登録書又は法第二十三条の四（法第二十七条において準用する場合を含む。以下同じ。）の規定による訂正発行登録書に記載すべき内容を記載したもの（次号に掲げる目論見書を除く。）をいう。
en-us	(xvi)-2 shelf registration prospectus: among the prospectuses under Article 13, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 23-12, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter), those stating the particulars to be stated in the shelf registration statements set forth in Article 23-3, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter) or in the amended shelf registration statements under Article 23-4 of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter) (excluding the prospectus set forth in the following item);

ja-jp	十六の三　発行登録仮目論見書　法第二十三条の十二第二項において準用する法第十三条第一項の規定による目論見書のうち、法第二十三条の三第一項に規定する発行登録書又は法第二十三条の四の規定による訂正発行登録書に記載すべき内容を記載したものであつて、かつ、法第二十三条の三第三項（法第二十七条において準用する場合を含む。）に規定する発行登録が効力を生じる日前において使用するものをいう。
en-us	(xvi)-3 temporary shelf registration prospectus: among the prospectuses under Article 13, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 23-12, paragraph (2) of the Act, those stating the particulars to be stated in the shelf registration statements set forth in Article 23-3, paragraph (1) of the Act or in the amended shelf registration statements set forth in Article 23-4 of the Act which are used before the day on which the shelf registration set forth in Article 23-3, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) comes into effect;

ja-jp	十六の四　発行登録追補目論見書　法第二十三条の十二第二項において準用する法第十三条第一項の規定による目論見書のうち、法第二十三条の八第一項（法第二十七条において準用する場合を含む。以下同じ。）に規定する発行登録追補書類に記載すべき内容を記載したものをいう。
en-us	(xvi)-4 shelf registration supplementary prospectus: among the prospectuses under Article 13, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 23-12, paragraph (2) of the Act, those stating the particulars to be stated in the shelf registration supplements prescribed in Article 23-8, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter);

ja-jp	十七　有価証券通知書　法第四条第六項の規定による通知書であつて有価証券に係るものをいう。
en-us	(xvii) written notice of securities: a written notice under Article 4, paragraph (6) of the Act, which relates to securities;

ja-jp	十七の二　発行登録通知書　法第二十三条の八第四項（法第二十七条において準用する場合を含む。第十四条の十一において同じ。）において準用する法第四条第六項の規定による通知書であつて有価証券に係るものをいう。
en-us	(xvii)-2 written notice of shelf registration: a written notice under Article 4, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 23-8, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in Article 14-11), which relates to securities;

ja-jp	十七の三　発行登録書　法第二十三条の三第一項に規定する発行登録書であつて有価証券に係るものをいう。
en-us	(xvii)-3 shelf registration statement: a shelf registration statement as prescribed in Article 23-3, paragraph (1) of the Act, which relates to securities;

ja-jp	十七の四　発行登録追補書類　法第二十三条の八第一項に規定する発行登録追補書類であつて有価証券に係るものをいう。
en-us	(xvii)-4 shelf registration supplements: shelf registration supplements as prescribed in Article 23-8, paragraph (1) of the Act, which relate to securities;

ja-jp	十八　有価証券報告書　法第二十四条第一項（法第二十七条において準用する場合を含む。以下同じ。）に規定する有価証券報告書であつて有価証券に係るものをいう。
en-us	(xviii) annual securities report: an annual securities report as prescribed in Article 24, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter), which relates to securities;

ja-jp	十八の二　外国会社報告書　法第二十四条第八項（法第二十七条において準用する場合を含む。以下同じ。）に規定する外国会社報告書であつて有価証券に係るものをいう。
en-us	(xviii)-2 foreign company reports: foreign company reports as prescribed in Article 24, paragraph (8) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter), which relate to securities;

ja-jp	十八の三　確認書　法第二十四条の四の二第一項（法第二十四条の五の二第一項において準用し、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。以下同じ。）に規定する確認書をいう。
en-us	(xviii)-3 confirmation letter: the confirmation letter prescribed in Article 24-4-2, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 24-5-2, paragraph (1) of the Act and cases where these provisions are applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter);

ja-jp	十八の四　外国会社確認書　法第二十四条の四の二第六項（法第二十四条の五の二第一項において準用し、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。以下同じ。）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確認書をいう。
en-us	(xviii)-4 foreign company confirmation letter: the foreign company confirmation letter prescribed in Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (6) of the Act (including as applied mutatis mutandis pursuant to Article 24-5-2, paragraph (1) of the Act and cases where these provisions are applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter);

ja-jp	十九　半期報告書　法第二十四条の五第一項（法第二十七条において準用する場合を含む。以下同じ。）に規定する半期報告書であつて有価証券に係るものをいう。
en-us	(xix) semiannual securities report: a semiannual securities report as prescribed in Article 24-5, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter), which relates to securities;

ja-jp	十九の二　臨時報告書　法第二十四条の五第四項（法第二十七条において準用する場合を含む。以下同じ。）に規定する臨時報告書であつて有価証券に係るものをいう。
en-us	(xix)-2 extraordinary report: an extraordinary report as prescribed in Article 24-5, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter), which relates to securities;

ja-jp	十九の三　外国会社半期報告書　法第二十四条の五第七項（法第二十七条において準用する場合を含む。以下同じ。）に規定する外国会社半期報告書であつて有価証券に係るものをいう。
en-us	(xix)-3 foreign company semiannual securities reports: foreign company semiannual securities reports as prescribed in Article 24-5, paragraph (7) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter), which relate to securities;

ja-jp	十九の四　外国会社臨時報告書　法第二十四条の五第十五項（法第二十七条において準用する場合を含む。以下同じ。）に規定する外国会社臨時報告書であつて有価証券に係るものをいう。
en-us	(xix)-4 foreign company ad hoc report: a foreign company ad hoc report as prescribed in Article 24-5, paragraph (15) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter), which relates to securities;

ja-jp	二十　自己株券買付状況報告書　法第二十四条の六第二項に規定する自己株券買付状況報告書であつて有価証券に係るものをいう。
en-us	(xx) share buyback report: a share buyback report as prescribed in Article 24-6, paragraph (2) of the Act, which relates to securities;

ja-jp	二十の二　親会社等状況報告書　法第二十四条の七第一項（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。以下同じ。）に規定する親会社等状況報告書をいう。
en-us	(xx)-2 status report of parent company, etc.: a status report of parent company, etc. as prescribed in Article 24-7, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to paragraph (6) of that Article and Article 27 of the Act; the same applies hereinafter);

ja-jp	二十の三　内国会社　第一号イ、ロ、ニ、チ、ル又はカに掲げる有価証券の発行者及び同号ト、ヲ、ワ又はヨに掲げる有価証券の発行者（会社に限る。）をいう。
en-us	(xx)-3 a domestic company: an issuer of the securities listed in item (i), (a), (b), (d), (h), (k), or (n) or an issuer of the securities (limited to a company) listed in (g), (l), (m), or (o) of that item;

ja-jp	二十の四　外国会社　第一号ホ、ヘ、リ又はヌに掲げる有価証券の発行者（法第二条第一項第十七号に掲げるものであつて、同項第七号に掲げる有価証券の性質を有するものの発行者を除く。）及び第一号ト、ヲ、ワ又はヨに掲げる有価証券の発行者（外国法人に限る。）をいう。
en-us	(xx)-4 a foreign company: an issuer of the securities listed in item (i), (e), (f), (i), or (j) (excluding an issuer of the securities listed in Article 2, paragraph (1), item (xvii) of the Act which have the nature of the securities listed in item (vii) of that paragraph) or an issuer of the securities (limited to a foreign corporation) listed in (g), (l), (m), or (o) of item (i);

ja-jp	二十の四の二　医療法人　第一号イ又はホに掲げる有価証券の発行者をいう。
en-us	(xx)-4-2 medical care corporation: an issuer of the securities listed in item (i), (a) or (e);

ja-jp	二十の四の三　学校法人等　第一号ル又はカに掲げる有価証券の発行者をいう。
en-us	(xx)-4-3 incorporated educational institution, etc.: an issuer of the securities listed in item (i), (k) or (n);

ja-jp	二十の五　指定法人　財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号。以下「財務諸表等規則」という。）第一条第一項に規定する指定法人をいう。
en-us	(xx)-5 designated corporation: a designated corporation as prescribed in Article 1, paragraph (1) of the Regulation on Terminology, Forms and Preparation Methods of Financial Statements (Ministry of Finance Order No. 59 of 1963; hereinafter referred to as "Regulation on Financial Statements");

ja-jp	二十の六　組合等　有価証券投資事業権利等（法第三条第三号イに規定する有価証券投資事業権利等をいう。）又は電子記録移転権利の発行者をいう。
en-us	(xx)-6 partnership, etc.: an issuer of rights in securities investment business, etc. (meaning the rights in securities investment business, etc. as prescribed in Article 3, item (iii), (a) of the Act) or electronically recorded transferable rights;

ja-jp	二十の六の二　組合契約　組合等に係る契約をいう。
en-us	(xx)-6-2 partnership agreement: the agreement pertaining to a partnership, etc.;

ja-jp	二十の七　提出会社　第十四号及び第十七号から第二十号までに掲げる書類を提出する会社（指定法人を含む。）をいう。
en-us	(xx)-7 reporting company: a company (including a designated corporation) which submits the documents listed in item (xiv) and item (xvii) through item (xx);

ja-jp	二十の八　財務諸表　財務諸表等規則第一条第一項第一号に規定する財務諸表をいう。
en-us	(xx)-8 financial statement: a financial statement prescribed in Article 1, paragraph (1), item (i) of the Regulation on Financial Statements;

ja-jp	二十一　連結財務諸表　提出会社が内国会社（内国法人である指定法人を含む。以下同じ。）である場合には、連結財務諸表の用語、様式及び作成方法に関する規則（昭和五十一年大蔵省令第二十八号。以下「連結財務諸表規則」という。）第一条第一項第一号に規定する連結財務諸表をいい、提出会社が外国会社（外国法人である指定法人を含む。以下同じ。）である場合には、当該提出会社とその子会社に相当するものとを連結した金融庁長官が認める財務計算に関する書類をいう。
en-us	(xxi) consolidated financial statements: consolidated financial statements as prescribed in Article 1, paragraph (1), item (i) of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ministry of Finance Order No. 28 of 1976; hereinafter referred to as "Regulation on Consolidated Financial Statements") when the reporting company is a domestic company (including a designated corporation that is a domestic corporation; the same applies hereinafter), and the finance and accounting documents of the reporting company and the equivalent to the subsidiary companies thereof which have been consolidated and approved by the Commissioner of the Financial Services Agency when the reporting company is a foreign company (including a designated corporation that is a foreign corporation; the same applies hereinafter);

ja-jp	二十一の二　中間連結財務諸表　提出会社が内国会社である場合には、第一種中間連結財務諸表（連結財務諸表規則第一条第一項第二号に規定する第一種中間連結財務諸表をいう。第十八条第一項において同じ。）又は第二種中間連結財務諸表（連結財務諸表規則第一条第一項第三号に規定する第二種中間連結財務諸表をいう。）をいい、提出会社が外国会社である場合には、当該提出会社とその子会社に相当するものとを連結した金融庁長官が認める財務計算に関する書類をいう。
en-us	(xxi)-2 interim consolidated financial statements: type-1 interim consolidated financial statements (meaning type-1 interim consolidated financial statements as prescribed in Article 1, paragraph (1), item (ii) of the Regulation on Consolidated Financial Statements; the same applies in Article 18, paragraph (1)) or type-2 interim consolidated financial statements (meaning type-2 interim consolidated financial statements as prescribed in Article 1, paragraph (1), item (ii) of the Regulation on Consolidated Financial Statements) when the reporting company is a domestic company, and the finance and accounting documents of the reporting company and the equivalent to the subsidiary companies thereof which have been consolidated and approved by the Commissioner of the Financial Services Agency when the reporting company is a foreign company;

ja-jp	二十一の二の二　中間財務諸表　提出会社が内国会社である場合には、第一種中間財務諸表（財務諸表等規則第一条第一項第二号に規定する第一種中間財務諸表をいう。第十八条第一項において同じ。）又は第二種中間財務諸表（財務諸表等規則第一条第一項第三号に規定する第二種中間財務諸表をいう。）をいい、提出会社が外国会社である場合には、金融庁長官が認める財務計算に関する書類をいう。
en-us	(xxi)-2-2 interim financial statements: type-1 interim financial statements (meaning type-1 interim financial statements as prescribed in Article 1, paragraph (1), item (ii) of the Regulation on Financial Statements"; the same applied in Article 18, paragraph (1)) or type-2 interim financial statements (meaning type-2 interim financial statements as prescribed in Article 1, paragraph (1), item (iii) of the Regulation on Financial Statements) when the reporting company is a domestic company, and the finance and accounting documents which are approved by the Commissioner of the Financial Services Agency when the reporting company is a foreign company;

ja-jp	二十一の二の三　連結財務諸表提出会社　連結財務諸表規則第二条第一号に規定する連結財務諸表提出会社をいう。
en-us	(xxi)-2-3 company submitting consolidated financial statements: a company submitting consolidated financial statements as prescribed in Article 2, item (i) of the Regulation on Consolidated Financial Statements;

ja-jp	二十一の三　連結子会社　連結財務諸表規則第二条第四号に規定する連結子会社をいう。
en-us	(xxi)-3 consolidated subsidiary company: a consolidated subsidiary company as prescribed in Article 2, item (iv) of the Regulation on Consolidated Financial Statements;

ja-jp	二十一の四　連結会社　連結財務諸表規則第二条第五号に規定する連結会社をいう。
en-us	(xxi)-4 consolidated companies: consolidated companies as prescribed in Article 2, item (v) of the regulation on consolidated financial statements;

ja-jp	二十二　連結会計年度　連結財務諸表規則第三条第二項に規定する連結会計年度をいう。
en-us	(xxii) consolidated fiscal year: a consolidated fiscal year as prescribed in Article 3, paragraph (2) of the Regulation on Consolidated Financial Statements;

ja-jp	二十二の二　中間連結会計期間　連結財務諸表規則第一条の二第二号イ（１）に規定する中間連結会計期間をいう。
en-us	(xxii)-2 interim consolidated accounting period: an interim consolidated accounting period as prescribed in Article 1-2, paragraph (2), (a), 1. of the Regulation on Consolidated Financial Statements;

ja-jp	二十三　企業集団　連結財務諸表規則第四条第一項第一号に規定する企業集団をいう。
en-us	(xxiii) business group: a business group as prescribed in Article 4, paragraph (1), item (i) of the Regulation on Consolidated Financial Statements;

ja-jp	二十四　持分法　連結財務諸表規則第二条第八号に規定する持分法をいう。
en-us	(xxiv) equity method: an equity method as prescribed in Article 2, item (viii) of the Regulation on Consolidated Financial Statements;

ja-jp	二十四の二　キャッシュ・フロー　財務諸表等規則第八条第十八項又は連結財務諸表規則第二条第十三号に規定するキャッシュ・フローをいう。
en-us	(xxiv)-2 cash flow: a cash flow prescribed in Article 8, paragraph (18) of the Regulation on Financial Statements, or Article 2, item (xiii) of the Regulation on Consolidated Financial Statements;

ja-jp	二十五　セグメント情報　財務諸表等規則第八条の二十九第一項又は連結財務諸表規則第十五条の二第一項に規定するセグメント情報をいう。
en-us	(xxv) segment information: segment information prescribed in Article 8-29, paragraph (1) of the Regulation on Financial Statements, or Article 15-2, paragraph (1) of the Regulation on Consolidated Financial Statements;

ja-jp	二十六　親会社　財務諸表等規則第八条第三項に規定する親会社をいう。
en-us	(xxvi) parent company: a parent company as prescribed in Article 8, paragraph (3) of the Regulation on Financial Statements;

ja-jp	二十七　子会社　財務諸表等規則第八条第三項に規定する子会社（同条第七項の規定により子会社に該当しないものと推定される特別目的会社を除く。）をいう。
en-us	(xxvii) subsidiary company: a subsidiary company as prescribed in Article 8, paragraph (3) of the Regulation on Financial Statements (excluding a special purpose company that is presumed not to fall under the category of a subsidiary company pursuant to the provisions of paragraph (7) of that Article);

ja-jp	二十七の二　関連会社　財務諸表等規則第八条第五項に規定する関連会社をいう。
en-us	(xxvii)-2 affiliated company: an affiliated company as prescribed in Article 8, paragraph (5) of the Regulation on Financial Statements;

ja-jp	二十七の三　関係会社　財務諸表等規則第八条第八項に規定する関係会社をいう。
en-us	(xxvii)-3 associated company: an associated company as prescribed in Article 8, paragraph (8) of the Regulation on Financial Statements;

ja-jp	二十七の四　その他の関係会社　財務諸表等規則第八条第八項に規定するその他の関係会社をいう。
en-us	(xxvii)-4 any other associated company: any other associated company as prescribed in Article 8, paragraph (8) of the Regulation on Financial Statements;

ja-jp	二十七の五　関連当事者　財務諸表等規則第八条第十七項に規定する関連当事者をいう。
en-us	(xxvii)-5 related party: a related party as prescribed in Article 8, paragraph (17) of the Regulation on Financial Statements;

ja-jp	二十八　継続開示会社　有価証券届出書又は有価証券報告書を提出している会社（指定法人を含む。）をいい、法第二十四条第一項ただし書（法第二十七条において準用する場合を含む。第六条及び第十五条の三において同じ。）の規定により財務局長又は福岡財務支局長（以下「財務局長等」という。）の承認を受けたものを除く。
en-us	(xxviii) continuous disclosure company: a company (including a designated corporation) that has submitted a securities registration statement or an annual securities report before the date of the relevant submission, and excluding a company that has obtained approval from the director-general of the local finance bureau or the Director-General of the Fukuoka Local Finance Branch Bureau (hereinafter collectively referred to as the "director-general of the local finance bureau, etc." pursuant to the proviso to Article 24, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in Article 6 and Article 15-3);

ja-jp	二十九　金融商品取引所　法第二条第十六項に規定する金融商品取引所をいい、本邦（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第一号に規定する本邦をいう。以下同じ。）以外の地域において設立されている同じ性質を有するものを含む。
en-us	(xxix) financial instruments exchange: a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Act including those that are established in an area outside Japan (meaning Japan as prescribed in Article 6, paragraph (1), item (i) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949); the same applies hereinafter) and that are of the same nature as a financial instruments exchange;

ja-jp	三十　算式表示　有価証券の発行価格又は売出価格を、一の金融商品市場の一の日における最終価格（当該有価証券が店頭売買有価証券（法第二条第八項第十号ハに規定する店頭売買有価証券をいう。以下同じ。）である場合にあつては、一の認可金融商品取引業協会（同条第十三項に規定する認可金融商品取引業協会をいう。以下同じ。）が公表する一の日における当該店頭売買有価証券の最終価格）等に一定率を乗ずる方式を用いて表示することをいう。
en-us	(xxx) indication in formula: the indication of the issue price or distribution price of securities by the method of multiplying a certain rate by the closing price on a single financial instruments exchange market on a single day (when the relevant securities are over-the-counter traded securities (meaning over-the-counter traded securities as prescribed in Article 2, paragraph (8), item (x), (c) of the Act; the same applies hereinafter), the closing price of the relevant over-the-counter traded securities on a single day that is to be publicized by a single authorized financial instruments firms association (meaning an authorized financial instruments firms association as prescribed in paragraph (13) of that Article; the same applies hereinafter));

ja-jp	三十一　特別利害関係者等　次に掲げる者をいう。
en-us	(xxxi) special stakeholders, etc.: the persons listed in the following:

ja-jp	イ　当該会社（指定法人を含む。以下この号において同じ。）の特別利害関係者（当該会社の役員（役員持株会を含み、取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員を含む。）、監査役又は執行役（理事及び監事その他これらに準ずる者を含む。）をいう。以下この号において同じ。）、当該役員の配偶者及び二親等内の血族（以下この号において「役員等」という。）、役員等が自己又は他人（仮設人を含む。ロにおいて同じ。）の名義により所有する株式（優先出資を含む。以下同じ。）又は出資に係る議決権が、会社の総株主等の議決権（法第二十九条の四第二項に規定する総株主等の議決権をいう。以下同じ。）の百分の五十を超えている会社、当該会社の関係会社並びに当該関係会社の役員をいう。以下この号において同じ。）
en-us	(a) special stakeholders (meaning the officers (including shareholding officers and meaning a director, accounting advisor (when an accounting advisor is a corporation, including the members who are to perform its duties), company auditor, or executive officer (including board members, auditors and any other person equivalent thereto); hereinafter the same applies in this item) of the company, the spouse and relatives by blood within the second degree of kinship of the relevant officers (hereinafter collectively referred to as the "officer, etc." in this item, or the company in which the voting rights pertaining to shares (including preferred equity investment; the same applies hereinafter) or equity held by the officer, etc. in its own name or in another person's name (or under a fictitious name; the same applies in (b)) exceeds 50 percent of the voting rights held by all the shareholders, etc. (meaning the voting rights held by all the shareholders, etc. as prescribed in Article 29-4, paragraph (2) of the Act; the same applies hereinafter) of the company, the associated company of the relevant company, and the officers of the relevant associated company; hereinafter the same applies in this item)) of the company (including a designated corporation; hereinafter the same applies in this item);

ja-jp	ロ　当該会社の株主（協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号。以下「優先出資法」という。）に規定する優先出資者を含む。第十九条及び第二十二条を除き、以下同じ。）で自己又は他人の名義をもつて所有する株式に係る議決権が多い順に十番目以内となる者
en-us	(b) a shareholder of the company (including preferred equity investors as prescribed in the Act on Preferred Equity Investment by Cooperative Structured Financial Institutions (Act No. 44 of 1993; hereinafter referred to as "Act on Preferred Equity Investment"); the same applies hereinafter, except in Article 19 and Article 22) who is within the top ten shareholders in order of the amount of voting rights pertaining to the shares of the relevant company held in its own name or in another person's name;

ja-jp	ハ　当該会社の人的関係会社（人事、資金、取引等の関係を通じて、当該会社が、他の会社を実質的に支配している場合又は他の会社により実質的に支配されている場合における当該他の会社をいう。以下この号において同じ。）及び資本的関係会社（当該会社（当該会社の特別利害関係者を含む。）が他の会社の総株主等の議決権の百分の二十以上を実質的に所有している場合又は他の会社（当該他の会社の特別利害関係者を含む。）が当該会社の総株主等の議決権の百分の二十以上を実質的に所有している場合における当該他の会社をいう。以下この号において同じ。）並びにこれらの役員
en-us	(c) a company with personnel relationships (meaning another company when the relevant company substantially has control over the relevant other company or is substantially controlled by that other company through a relationship of personnel affairs, funds, transactions, etc.; hereinafter the same applies in this item) and a company with capital relationships (meaning another company when the relevant company (including special stakeholders of the company) substantially holds 20 percent or more of the voting rights held by all the shareholders, etc. of another company or when another company (including special stakeholders of that other company) substantially holds 20 percent or more of the voting rights held by all the shareholders, etc. of the company; hereinafter the same applies in this item) including the relevant company and the officers thereof; and

ja-jp	ニ　金融商品取引業者（法第二条第九項に規定する金融商品取引業者（法第二十八条第八項に規定する有価証券関連業を行う者に限る。）をいう。以下同じ。）及びその役員並びに金融商品取引業者の人的関係会社又は資本的関係会社
en-us	(d) a financial instruments business operator (meaning a financial instruments business operator as prescribed in Article 2, paragraph (9) of the Act (limited to a person engaged in securities-related business as prescribed in Article 28, paragraph (8) of the Act); the same applies hereinafter), officers thereof, and a company with personnel relationships or a company with capital relationships of the financial instruments business operator;

ja-jp	三十二　特定投資家向け売付け勧誘等　法第二条第六項に規定する特定投資家向け売付け勧誘等をいう。
en-us	(xxxii) solicitation for selling, etc. only for professional investors: solicitation for selling, etc. only for professional investors as prescribed in Article 2, paragraph (6) of the Act;

ja-jp	三十三　特定投資家向け有価証券　法第四条第三項に規定する特定投資家向け有価証券をいう。
en-us	(xxxiii) securities for professional investors: securities for professional investors as prescribed in Article 4, paragraph (3) of the Act;

ja-jp	三十四　特定投資家向け取得勧誘　法第四条第三項第一号に規定する特定投資家向け取得勧誘をいう。
en-us	(xxxiv) solicitation for acquisition only for professional investors: solicitation for acquisition only for professional investors as prescribed in Article 4, paragraph (3), item (i) of the Act;

ja-jp	三十五　特定証券等情報　法第二十七条の三十三に規定する特定証券等情報をいう。
en-us	(xxxv) specified information on securities, etc.: specified information on securities, etc. as prescribed in Article 27-33 of the Act; and

ja-jp	三十六　発行者等情報　法第二十七条の三十四に規定する発行者等情報をいう。
en-us	(xxxvi) issuer's information, etc.: issuer's information, etc. as prescribed in Article 27-34 of the Act.

ja-jp	（有価証券信託受益証券）
en-us	(Beneficiary Certificates of Securities in Trust)

ja-jp	第一条の二　令第二条の三第三号に規定する内閣府令で定める事項は、次に掲げる事項とする。
en-us	Article 1-2 The matters specified by Cabinet Office Order, referred to in Article 2-3, item (iii) of the Order, are the following matters:

ja-jp	一　当該有価証券信託受益証券に係る信託財産に次に掲げる財産以外の財産が含まれないこと。
en-us	(i) the trust property pertaining to beneficiary certificate of securities in trust does not include property other than the following properties:

ja-jp	イ　受託有価証券
en-us	(a) entrusted securities;

ja-jp	ロ　受託有価証券に係る受取配当金、利息その他の給付金
en-us	(b) dividends income, interests, or any other benefits pertaining to entrusted securities; or

ja-jp	ハ　社債、株式等の振替に関する法律（平成十三年法律第七十五号。以下「社債等振替法」という。）第百二十七条の三十二第一項に規定する措置に要する費用に充てるための金銭その他の財産
en-us	(c) money or any other properties to be allocated for costs that are required for the measure prescribed in Article 127-32, paragraph (1) of the Act on Book-Entry of Corporate Bonds, Shares (Act No. 75 of 2001; hereafter referred to as the "Corporate Bond Transfer Act");

ja-jp	二　当該有価証券信託受益証券に係る受託有価証券が同一種類の有価証券（有価証券の発行者が同一で、定義府令第十条の二第一項各号に掲げる有価証券の区分に応じ、当該各号に定める事項が同一である有価証券をいい、次に掲げる要件の全てを満たすものを除く。）であること。
en-us	(ii) the entrusted securities pertaining to the relevant beneficiary certificate of securities in trust are the same class of securities (meaning securities of which the issuers are the same and which have the same matters specified in the items of Article 10-2, paragraph (1) of the Order on Definitions according to the category of securities listed in the respective items and excluding securities that satisfy both of the following requirements):

ja-jp	イ　受託有価証券の発行者に適用される法令若しくは当該発行者の定款若しくは寄附行為その他これらに準ずるもの又は当該発行者の決定により受託者が受託有価証券の所有者として当該発行者が発行する有価証券の割当てを受ける権利の対象となる有価証券（ロにおいて「割当有価証券」という。）であること。
en-us	(a) that the securities are those through which a trustee is entitled to the right to receive the allotment of securities issued by the issuer of entrusted securities as the holder of entrusted securities pursuant to the laws and regulations applied to the issuer of entrusted securities, the articles of incorporation, the articles of endowment, or any other thing equivalent thereto of the relevant issuer, or by the decision of the relevant issuer (these securities are referred to as the "allotment securities" in (b)); and

ja-jp	ロ　受益者による受託者に対する割当有価証券の引受けの申込みの指図に基づき、当該受益者のために当該受託者が信託財産として所有する有価証券であること。
en-us	(b) that based on the instruction given by the beneficiary to the trustee to apply for subscription of allotment securities, the securities are those which the trustee holds as a trust property on behalf of the beneficiary.

ja-jp	三　各受益権の内容が、各受託有価証券に係る権利の内容に応じて均等であること。
en-us	(iii) the content of each beneficial interest is equivalent according to the content of the rights pertaining to each entrusted security;

ja-jp	四　受益権の内容に含まれる受託有価証券に係る権利の行使手続及び当該受託有価証券の発行者による当該受託有価証券に係る通知、報告その他書類の送付に関する手続の受託者に対する通知方法が規定されていること。
en-us	(iv) the procedure for exercising rights pertaining to entrusted securities that are contained in the content of beneficial interest and the method for notifying the trustee of the procedure concerning sending notices, reports, and other documents pertaining to the relevant entrusted securities by an issuer of the relevant entrusted securities has been prescribed; and

ja-jp	五　受託有価証券に係る権利の内容と異なる内容の受益権が発行されないこと。
en-us	(v) a beneficial interest for which the content is different from the content of the right pertaining to entrusted securities is not issued.

ja-jp	（届出を要しない有価証券の募集又は売出し）
en-us	(Public Offering or Secondary Distribution of Securities for Which Notification May Be Omitted)

ja-jp	第二条　令第二条の十二第一号に規定する内閣府令で定めるものは、次に掲げる会社とする。
en-us	Article 2 (1) Another company specified by Cabinet Office Order, referred to in Article 2-12, item (i) of the Order, refers to the following companies:

ja-jp	一　株券等（令第二条の十二第一号に規定する株券等をいう。次号及び第十九条第二項第二号の二において同じ。）の発行者である会社が他の会社の発行済株式の総数を所有する場合における当該他の会社（次号において「完全子会社」という。）
en-us	(i) when a company that is an issuer of share certificates, etc. (meaning the share certificates, etc. as prescribed in Article 2-12, item (i) of the Order; the same applies in the following item and Article 19, paragraph (2), item (ii)-2) holds all of the issued shares of another company, that other company (such other company is referred to as a "wholly-owned subsidiary company" in the following item); and

ja-jp	二　株券等の発行者である会社及び完全子会社又は完全子会社が他の会社の発行済株式の総数を所有する場合における当該他の会社
en-us	(ii) when a company that is an issuer of share certificates, etc. and its wholly-owned subsidiary company hold, or a wholly-owned subsidiary company solely holds all of the issued shares of another company, that other company.

ja-jp	２　令第二条の十二第二号に規定する内閣府令で定める条件は、譲渡が禁止される旨の制限が付されていることとする。
en-us	(2) The conditions specified by Cabinet Office Order, referred to in Article 2-12, item (ii) of the Order, contain a restriction to prohibit the transfer.

ja-jp	３　令第二条の十二第二号に規定する内閣府令で定めるものは、次に掲げる会社とする。
en-us	(3) Another company specified by Cabinet Office Order, referred to in Article 2-12, item (ii) of the Order, refers to the following companies:

ja-jp	一　新株予約権証券等（令第二条の十二第二号に規定する新株予約権証券等をいう。次号及び第十九条第二項第二号の二において同じ。）の発行者である会社が他の会社の発行済株式の総数を所有する場合における当該他の会社（次号において「完全子会社」という。）
en-us	(i) when a company that is an issuer of share option certificates, etc. (meaning the share certificates, etc. as prescribed in Article 2-12, item (ii) of the Order; the same applies in the following item and Article 19, paragraph (2), item (ii)-2) holds all of the issued shares of another company, that other company (such other company is referred to as a "wholly-owned subsidiary company" in the following item); and

ja-jp	二　新株予約権証券等の発行者である会社及び完全子会社又は完全子会社が他の会社の発行済株式の総数を所有する場合における当該他の会社
en-us	(ii) when a company that is an issuer of share option certificates, etc. and its wholly-owned subsidiary company hold, or a wholly-owned subsidiary company solely holds all of the issued shares of another company, that other company.

ja-jp	４　令第二条の十二の三第六号ハに規定する内閣府令で定める情報は、次に掲げる情報とする。
en-us	(4) The information specified by Cabinet Office Order, referred to in Article 2-12-3, item (vi), (c) of the Order, is the information listed in the following:

ja-jp	一　海外発行債券（令第二条の十二の三第六号に規定する海外発行債券をいう。以下この項において同じ。）の発行者（以下この項において「債券発行者」という。）の名称及び本店所在地
en-us	(i) the name, and the location of the head office, of the issuer of overseas issued bond certificates (meaning overseas issued bond certificates prescribed in Article 2-12-3, item (vi) of the Order; hereinafter the same applies in this paragraph) (hereinafter referred to as the "bond certificate issuer" in this paragraph);

ja-jp	二　債券発行者の設立の準拠法及び設立の日
en-us	(ii) the law governing the incorporation of the bond certificate issuer and the date of incorporation;

ja-jp	三　債券発行者の事業の内容
en-us	(iii) the content of the business of the bond certificate issuer;

ja-jp	四　海外発行債券の元本の償還及び利息の支払について保証している債券発行者の親会社（令第二条の十二の三第六号ロに規定する親会社をいう。以下この項において「保証親会社」という。）の名称及び本店所在地
en-us	(iv) the name, and the location of the head office, of the parent company of the bond certificate issuer that guarantees the redemption of the principal of the overseas issued bond certificates and the payment of interest thereon (meaning a parent company prescribed in Article 2-12-3, item (vi), (b) of the Order; hereinafter referred to as the "guaranteeing parent company");

ja-jp	五　保証親会社が当該海外発行債券の元本の償還及び利息の支払について保証している旨及びその内容
en-us	(v) a statement that the guaranteeing parent company guarantees the redemption of the principal of the relevant overseas issued bond certificates and the payment of interest thereon and the content thereof;

ja-jp	六　保証親会社の株券が上場されている金融商品取引所又は指定外国金融商品取引所（令第二条の十二の三第四号ロに規定する指定外国金融商品取引所をいう。第九条の四第五項第三号において同じ。）の名称
en-us	(vi) the name of the financial instruments exchange or designated foreign financial instruments exchange (meaning a designated foreign financial instruments exchange prescribed in Article 2-12-3, item (iv), (b) of the Order; the same applies in Article 9-4, paragraph (5), item (iii)) on which share certificates of the guaranteeing parent company are listed; and

ja-jp	七　保証親会社に関する情報（令第二条の十二の三第六号ハに規定する親会社の経理に関する情報その他の当該親会社に関する情報に該当するものに限る。）を取得するための方法
en-us	(vii) the method for obtaining information on the guaranteeing parent company (limited to such information that falls under information on the accounting of a parent company and other information on the relevant parent company prescribed in Article 2-12-3, item (vi), (c) of the Order).

ja-jp	５　法第四条第一項第五号に規定する発行価額又は売出価額の総額が一億円未満の有価証券の募集又は売出しで内閣府令で定めるものは、次に掲げるもの以外の募集又は売出しとする。
en-us	(5) The public offering or secondary distribution of securities of which the total issue value or total distribution value is less than 100 million yen and which are specified by Cabinet Office Order, referred to in Article 4, paragraph (1), item (v) of the Act, is public offerings or secondary distributions of securities other than those listed in the following items:

ja-jp	一　募集又は売出しに係る有価証券が新株予約権証券である場合で、当該新株予約権証券の発行価額又は売出価額の総額に当該新株予約権証券に係る新株予約権の行使に際して払い込むべき金額の合計額を合算した金額が一億円以上となる場合における当該募集又は売出し
en-us	(i) when the securities pertaining to public offering or secondary distribution are share option certificates and when the amount obtained by totaling the total issue value or total distribution value of the relevant share option certificates and the total amount to be paid in on the exercise of share options pertaining to the relevant share option certificates is 100 million yen or more, the public offering or secondary distribution of securities;

ja-jp	二　募集又は売出しに係る有価証券の発行価額又は売出価額の総額（当該有価証券が新株予約権証券である場合には、当該新株予約権証券の発行価額又は売出価額の総額に当該新株予約権証券に係る新株予約権の行使に際して払い込むべき金額の合計額を合算した金額。以下この条、第九条の二第二号から第五号まで、第十九条第二項第一号から第二号の二まで及び第十四条の十五第二項において同じ。）に、当該募集又は売出しを開始する日前一年以内に行われた募集又は売出し（令第二条の十二に規定する場合に該当するもの、法第四条第一項の規定による届出をしたもの及び当該届出前にしたもの並びに発行登録追補書類を提出したもの及び当該提出前にしたものを除く。）に係る当該有価証券と同一の種類の有価証券（この条において新株予約権付社債券は、第一条第二号の規定にかかわらず、同条第一号ニに掲げる有価証券又は法第二条第一項第十七号に掲げる有価証券であつて第一条第一号ニに掲げる有価証券の性質を有するものと同一の種類の有価証券とみなす。）の発行価額又は売出価額の総額を合算した金額が一億円以上となる場合における当該募集又は売出し
en-us	(ii) when the amount obtained by totaling the total issue value or total distribution value of securities subject to public offering or secondary distribution (when the securities are share option certificates, the amount obtained by totaling the total issue value or total distribution value of the relevant share option certificates and the amount to be paid in on the exercise of share options pertaining to the share option certificates; hereinafter the same applies in this Article, Article 9-2, item (ii) through (v), Article 19, paragraph (2), item (i) through (ii)-2, and Article 14-15, paragraph (2)) and the total issue value or total distribution value of the same class of securities (notwithstanding the provisions of Article 1, item (ii), the corporate bond certificates with share options in this Article are deemed to be the same class of securities as the securities listed in (d) of item (i) of that Article or as the securities set forth in Article 2, paragraph (1), item (xvii) of the Act which have the nature of securities set forth in Article 1, item (i), (d)) as the securities subject to the public offering or secondary distribution conducted within one year before the day on which the aforementioned public offering or secondary distribution is to be commenced (excluding a public offering or secondary distribution which falls under the case prescribed in Article 2-12 of the Order, public offerings or secondary distributions for which the notification under Article 4, paragraph (1) of the Act has been given and which have been conducted before the notification, and public offerings or secondary distributions for which shelf registration supplements have been submitted and which have been conducted before the submission) is 100 million yen or more, the public offering or second distribution;

ja-jp	三　募集（令第一条の六に規定する要件に該当することにより募集に該当することとなつた場合に限る。）に係る有価証券の発行価額の総額に、当該有価証券の発行される日以前三月以内に発行された同種の新規発行証券（同条に規定する同種の新規発行証券をいう。第九条の二において同じ。）の発行価額の総額を合算した金額が一億円以上となる場合における当該募集
en-us	(iii) when the amount obtained by totaling the total issue value of securities subject to a public offering (limited to cases that are considered to fall under the category of a public offering by satisfying the requirements prescribed in Article 1-6 of the Order) and the total issue value of the newly issued securities of the same class (meaning newly issued securities of the same class as prescribed in that Article; the same applies in Article 9-2) that have been issued within three months prior to the day on which the securities are to be issued is 100 million yen or more, the public offering of securities;

ja-jp	三の二　売出し（令第一条の八の三に規定する要件に該当することにより売出しに該当することとなつた場合に限る。）に係る有価証券の売出価額の総額に、当該有価証券の売付け勧誘等（法第二条第四項に規定する売付け勧誘等をいう。以下同じ。）が行われる日以前一月以内に売付け勧誘等（他の者が行つたものを除く。）が行われた同種の既発行証券（令第一条の八の三に規定する同種の既発行証券をいう。第九条の二第三号の二及び第十九条第二項第一号において同じ。）の売出価額の総額を合算した金額が一億円以上となる場合における当該売出し
en-us	(iii)-2 when the amount obtained by totaling the total distribution value of securities subject to a secondary distribution (limited to cases that have come to fall under the category of a secondary distribution by satisfying the requirements prescribed in Article 1-8-3 of the Order) and the total distribution value of the already issued securities of the same class (meaning already issued securities of the same class prescribed in Article 1-8-3 of the Order; the same applies in Article 9-2, item (iii)-2 and Article 19, paragraph (2), item (i)) for which a solicitation for selling, etc. (meaning a solicitation for selling, etc. prescribed in Article 2, paragraph (4) of the Act; the same applies hereinafter) (excluding such solicitation implemented by another person) was implemented within one month prior to the day on which the solicitation for selling, etc. of the relevant securities is to be implemented, is 100 million yen or more, the relevant secondary distribution;

ja-jp	四　同一の種類の有価証券でその発行価額又は売出価額の総額が一億円未満である二組以上の募集又は売出しが並行して行われ、かつ、これらの募集又は売出しに係る有価証券の発行価額又は売出価額の総額の合計額が一億円以上となる場合におけるそれぞれの募集又は売出し
en-us	(iv) when two or more sets of public offerings or secondary distributions for the same class of securities of which the total issue value or total distribution value is less than 100 million yen are conducted collaterally and when the total amount of the total issue value or total distribution value of the securities subject to these public offerings or secondary distributions is 100 million yen or more, the relevant public offerings or secondary distributions of securities;

ja-jp	五　発行価額若しくは売出価額の総額が一億円以上である有価証券の募集若しくは売出し又は第二号に規定する募集若しくは売出しと並行して行われるこれらの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
en-us	(v) a public offering or secondary distribution of securities of the same class as the securities subject to a public offering or secondary distribution of securities for which the total issue value or distribution value is 100 million yen or more, or subject to the public offering or secondary distribution prescribed in item (ii), which is to be conducted collaterally with such Public offerings or secondary distributions;

ja-jp	六　法第十条第一項（法第二十七条において準用する場合を含む。）の規定による届出の効力の停止の処分又は法第十一条第一項（法第二十七条において準用する場合を含む。）の規定による届出の効力の停止の処分、発行登録の効力の停止の処分若しくは期間の延長の処分を受けた届出者が、これらの処分を受けている期間内に新たに行う有価証券の募集又は売出し
en-us	(vi) a public offering or secondary distribution of securities conducted by a notifier who has been subject to the suspension of the effectiveness of notification under Article 10, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) or to the suspension of the effectiveness of notification, the suspension of the effectiveness of the shelf registration, or the extension of the period under Article 11, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), which is to be newly conducted within the period under these dispositions;

ja-jp	七　法第二十三条の十第三項（法第二十七条において準用する場合を含む。）の規定による発行登録の効力の停止の処分又は法第二十三条の十一第一項（法第二十七条において準用する場合を含む。）の規定による発行登録の効力の停止の処分、届出の効力の停止の処分若しくは期間の延長の処分を受けた登録者が、これらの処分を受けている期間内に新たに行う有価証券の募集又は売出し
en-us	(vii) a public offering or secondary distribution of securities conducted by a registrant who has been subject to the suspension of the effectiveness of a shelf registration under Article 23-10, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) or the suspension of the effectiveness of a shelf registration, the suspension of the effectiveness of notification, or the extension of the period under Article 23-11, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), which is to be newly conducted within the period under these dispositions; and

ja-jp	八　本邦の金融商品取引所に発行株式（発行優先出資を含む。以下同じ。）を上場しようとする会社（指定法人を含む。以下この号において同じ。）又は認可金融商品取引業協会に発行株式を店頭売買有価証券として登録しようとする会社（既に本邦の他の金融商品取引所に発行株式が上場されている会社又はいずれかの認可金融商品取引業協会に発行株式が店頭売買有価証券として登録されている会社を除く。第八条第二項において同じ。）で、継続開示会社でないものが行う当該金融商品取引所又は当該認可金融商品取引業協会の規則による発行株式の募集又は売出し
en-us	(viii) a public offering or secondary distribution of issuing shares that is conducted by a company (including a designated corporation; hereinafter the same applies in this item) which intends to list issuing shares (including issuing preferred equity investment; the same applies hereinafter) on a financial instruments exchange in Japan, or by a company which intends to register its issuing shares as over-the-counter traded securities on an authorized financial instruments firms Association (excluding companies of which the issuing shares have been listed on another financial instruments exchange in Japan or a company for which the issuing shares are registered as over-the-counter traded securities on any authorized financial instruments firms association; the same applies in Article 8, paragraph (2)), which are not continuous disclosure companies, pursuant to the rules of the relevant financial instruments exchange or the relevant authorized financial instruments firms association.

ja-jp	（適格機関投資家向け勧誘が行われる有価証券の発行者たる外国会社の代理人）
en-us	(Agent of a Foreign Company Which Is an Issuer of the Securities for Which Solicitation Only for Qualified Institutional Investors Is Conducted)

ja-jp	第二条の二　その有価証券発行勧誘等（法第四条第二項に規定する有価証券発行勧誘等をいう。以下同じ。）が適格機関投資家向け勧誘（法第二十三条の十三第一項に規定する適格機関投資家向け勧誘をいう。以下同じ。）に該当する有価証券（次条において「適格機関投資家向け証券」という。）を発行する外国会社は、本邦内に住所を有する者であつて、当該有価証券の譲渡に関する行為につき、当該外国会社を代理する権限を有するもの（同条において「発行者の代理人」という。）を定めなければならない。
en-us	Article 2-2 Any foreign company that issues securities for which the solicitation for newly issued securities, etc. (meaning solicitation for newly issued securities, etc. as prescribed in Article 4, paragraph (2) of the Act; the same applies hereinafter) falls under the category of solicitation only for qualified institutional investors (meaning solicitation only for qualified institutional investors as prescribed in Article 23-13, paragraph (1) of the Act; the same applies hereinafter) (such securities are referred to as the "securities for qualified institutional investors" in the following Article) must specify a person who has an address in Japan and who has the authority to represent the relevant foreign company for acts concerning the transfer of the relevant securities (such a person is referred to as the "agent of the issuer" in that Article).

ja-jp	（法第四条第二項に違反した譲渡の通知義務）
en-us	(Obligation to Give Notice of a Transfer Which Has Been Conducted in Violation of Article 4, Paragraph (2) of the Act)

ja-jp	第二条の三　適格機関投資家向け証券の発行者及び発行者の代理人は、法第四条第二項に違反して当該有価証券の譲渡が行われたことを知つたときは、その旨を遅滞なく関東財務局長に通知しなければならない。
en-us	Article 2-3 If an issuer or an agent of the issuer of the securities for qualified institutional investors has learned that the securities have been transferred in violation of Article 4, paragraph (2) of the Act, the issuer or the agent must notify the Director-General of the Kanto Local Finance Bureau to that effect without delay.

ja-jp	（届出を要しない適格機関投資家向け証券の一般投資家向け勧誘）
en-us	(Solicitation for General Investors of Securities for Qualified Institutional Investors for Which Notification May Be Omitted)

ja-jp	第二条の四　法第四条第二項に規定する内閣府令で定める要件は、次の各号に掲げる場合に該当することとする。
en-us	Article 2-4 The requirements specified by Cabinet Office Order, referred to in Article 4, paragraph (2) of the Act, are falling under cases listed in the following items:

ja-jp	一　適格機関投資家取得有価証券一般勧誘（法第四条第二項に規定する適格機関投資家取得有価証券一般勧誘をいう。以下この条において同じ。）が当該適格機関投資家取得有価証券一般勧誘に係る有価証券（令第一条の四第一号に掲げる有価証券に限る。）の発行者である会社に対して行われる場合
en-us	(i) when a general solicitation for securities Acquired by qualified institutional investors (meaning a general solicitation for securities Acquired by qualified institutional investors prescribed in Article 4, paragraph (2) of the Act; the same applies in this Article hereinafter) is conducted for a company which is the issuer of the securities subject to the general solicitation for securities acquired by qualified institutional investors (limited to securities listed in Article 1-4, item (i) of the Order); or

ja-jp	二　適格機関投資家取得有価証券一般勧誘が法第四条第一項第四号に規定する有価証券の売出しに該当し、かつ、当該適格機関投資家取得有価証券一般勧誘が当該有価証券の売出しとして行われる場合
en-us	(ii) when the general solicitation for securities acquired by qualified institutional investors falls under a secondary distribution of securities prescribed in Article 4, paragraph (1), item (iv) of the Act and the general solicitation for securities Acquired by qualified institutional investors is implemented as the relevant secondary distribution of securities.

ja-jp	（特定投資家向け有価証券から除かれる有価証券の範囲）
en-us	(Scope of Securities Which Are Excluded from Securities for Professional Investors)

ja-jp	第二条の五　令第二条の十二の四第一項に規定する内閣府令で定める有価証券は、特定上場有価証券（法第二条第三十三項に規定する特定上場有価証券をいう。以下同じ。）及び特定店頭売買有価証券（令第二条の十二の四第三項第二号に規定する特定店頭売買有価証券をいう。以下同じ。）とする。
en-us	Article 2-5 The securities specified by Cabinet Office Order, referred to in Article 2-12-4, paragraph (1) of the Order, are specified Listed securities (meaning specified listed securities prescribed in Article 2, paragraph (33) of the Act; the same applies hereinafter) and specified over-the-counter traded securities (meaning specified over-the-counter traded securities prescribed in Article 2-12-4, paragraph (3), item (ii) of the Order; the same applies hereinafter).

ja-jp	（特定投資家向け有価証券に該当しない旨の承認の手続等）
en-us	(Procedure for Obtaining Approval to the Effect That the Securities Do Not Fall under the Category of Securities for Professional Investors)

ja-jp	第二条の六　令第二条の十二の四第一項に規定する有価証券の発行者が同項に規定する承認を受けようとする場合には、承認申請書に次に掲げる書類を添えて、これを財務局長等に提出しなければならない。
en-us	Article 2-6 (1) When an issuer of securities as prescribed in Article 2-12-4, paragraph (1) of the Order intends to obtain the approval referred to in that paragraph, the issuer must attach the following documents to a written application for approval and must submit them to the director-general of the local finance bureau, etc.:

ja-jp	一　定款又はこれに準ずるもの
en-us	(i) the articles of incorporation or anything equivalent thereto; and

ja-jp	二　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。次項第一号において同じ。）の写し
en-us	(ii) a copy of the shareholder registry at the time of application (including a register of preferred equity investors as prescribed in the Act on preferred equity investment, or when the relevant securities are securities other than share certificates, a register of the holders thereof; the same applies in item (i) of the following paragraph).

ja-jp	２　令第二条の十二の四第一項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計算した数とする。
en-us	(2) The number of holders referred to in Article 2-12-4, paragraph (1) of the Order is a number calculated pursuant to 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　申請のあつた日の属する事業年度の直前事業年度の末日及び直前事業年度の開始の日前二年以内に開始した事業年度（次号において「基準事業年度」という。）全て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 a shareholder registry as of the last day of the business year immediately preceding the business year which includes the date of application and as of all of the last days of the business years commenced within two years before the day of commencement of the immediately preceding business year (such business years are referred to as the "base business year" in the following item); or

ja-jp	二　外国会社の発行する有価証券　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（法第三十四条に規定する金融商品取引業者等をいう。以下同じ。）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（外国為替及び外国貿易法第六条第一項第六号に規定する非居住者をいう。以下同じ。）を除く。）の数
en-us	(ii) securities issued by a foreign company: the number of persons (excluding non-residents (meaning non-resident as prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act; the same applies hereinafter)), as of the last day of the base business year, who are stated or recorded in a register of the holders of the securities held by the financial instruments business operator, etc. (meaning a financial instruments business operator, etc. as prescribed in Article 34 of the Act; the same applies hereinafter) that have been entrusted with the custody of the securities.

ja-jp	３　第一項各号に掲げる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	(3) When documents listed in the items of paragraph (1) have not been written in Japanese or English, Japanese or English translations thereof must be attached.

ja-jp	（届出を要しない特定投資家向け有価証券の一般投資家向け勧誘）
en-us	(Solicitation for General Investors for Securities for Professional Investors for Which Notification May Be Omitted)

ja-jp	第二条の七　法第四条第三項に規定する内閣府令で定める場合は、次の各号のいずれかに該当する場合とする。
en-us	Article 2-7 (1) The cases specified by Cabinet Office Order, referred to in Article 4, paragraph (3) of the Act, are the cases which fall under any of those set forth in the following items:

ja-jp	一　当該特定投資家向け有価証券の発行者又はその役員（取締役、監査役、執行役、理事若しくは監事又はこれらに準ずる者をいう。第十九条第二項第一号ヲ（２）及び（３）において同じ。）であり、かつ、当該発行者の総株主等の議決権の百分の五十を超える議決権に係る株式若しくは出資を自己若しくは他人の名義をもつて所有する者（以下この条において「特定役員」という。）若しくは当該特定役員の被支配法人等（当該発行者を除く。以下この条において同じ。）に対して特定投資家等取得有価証券一般勧誘を行う場合
en-us	(i) when a general solicitation for securities acquired by professional investors, etc. is conducted toward a person who is an issuer of securities for professional investors, or an officer (meaning a director, company auditor, executive officer, board member or auditor, or any person equivalent thereto; the same applies in Article 19, paragraph (2), item (i), (l), 2. and 3.) thereof, who holds shares or equity pertaining to voting rights exceeding 50 percent of the voting rights held by all the shareholders, etc. of the issuer in its own name or in another person's name (hereinafter referred to as a "specified officer" in this Article) or a controlled corporation, etc. (excluding the issuer; hereinafter the same applies in this Article) of the specified officer;

ja-jp	二　当該特定投資家向け有価証券の発行者の総株主等の議決権の百分の五十を超える議決権に係る株式又は出資を自己又は他人の名義をもつて所有する会社に対して特定投資家等取得有価証券一般勧誘を行う場合
en-us	(ii) when a general solicitation for securities acquired by professional investors, etc. is conducted against a company that holds shares or equity interest pertaining to voting rights exceeding 50 percent of the voting rights held by all the shareholders, etc. of an issuer of the securities for professional investors in its own name or in another person's name; or

ja-jp	三　法第四条第三項第三号に該当することとなつた有価証券の所有者（当該有価証券の発行者を除く。）が、当該有価証券（同号に該当することとなつた日前から所有するものに限る。）について、当該日から起算して一年を経過する日までの間に特定投資家等取得有価証券一般勧誘を行う場合
en-us	(iii) when a holder of securities (excluding the issuer of the relevant securities) that have come to fall under Article 4, paragraph (3), item (iii) of the Act conducts a general solicitation for securities acquired by professional investors, etc. for the securities (limited to those held from the day prior to the day on which the securities have come to fall under that item) for a period until the day on which one year has elapsed from that day.

ja-jp	２　特定役員とその被支配法人等が合わせて他の法人等（法人その他の団体をいう。以下この条において同じ。）の総株主等の議決権の百分の五十を超える議決権に係る株式又は出資を自己又は他人の名義をもつて所有する場合には、当該他の法人等は、当該特定役員の被支配法人等とみなして、前項第一号及びこの項の規定を適用する。
en-us	(2) When a specified officer and the controlled corporation, etc. jointly hold shares or equity pertaining to voting rights exceeding 50 percent of the voting rights held by all the shareholders, etc. of another corporation, etc. (meaning a corporation or other organization; the same applies hereinafter in this Article), that other corporation, etc. is deemed to be a controlled corporation, etc. of the specified officer and the provisions of item (i) of the preceding paragraph and this paragraph apply thereto.

ja-jp	３　第一項第一号及び前項の「被支配法人等」とは、特定役員が他の法人等の総株主等の議決権の百分の五十を超える議決権に係る株式又は出資を自己又は他人の名義をもつて所有する場合における当該他の法人等をいう。
en-us	(3) The "controlled corporation, etc." term used in paragraph (1), item (i) and the preceding paragraph represents: when a specified officer holds shares or equity pertaining to voting rights exceeding 50 percent of the voting rights held by all the shareholders, etc. of that other corporation, etc. under its own name or another person's name, that other corporation, etc.

ja-jp	４　第一項第一号及び第二号の議決権（総株主等の議決権を除く。）には、社債等振替法第百四十七条第一項又は第百四十八条第一項（これらの規定を社債等振替法第二百三十五条第一項において準用する場合を含む。）の規定により発行者に対抗することができない株式又は出資に係る議決権を含み、前二項の場合における議決権（総株主等の議決権を除く。）には、社債等振替法第百四十七条第一項又は第百四十八条第一項（これらの規定を社債等振替法第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条（第二号に係る部分に限る。）において準用する場合を含む。）の規定により発行者に対抗することができない株式又は出資に係る議決権を含むものとする。
en-us	(4) Voting rights under items (i) and (ii) of paragraph (1) (excluding the voting rights held by all the shareholders, etc.) are to include voting rights pertaining to shares or equity interest that may not be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Corporate Bond Transfer Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Corporate Bond Transfer Act), and voting rights under the preceding two paragraphs (excluding the voting rights held by all the shareholders, etc.) are to include voting rights pertaining to shares or equity interest that may not be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Corporate Bond Transfer, Act (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276 (limited to the part pertaining to item (ii)) of the Corporate Bond Transfer Act).

ja-jp	（同一種類の有価証券）
en-us	(Same Class of Securities)

ja-jp	第二条の八　法第四条第三項第三号に規定する内閣府令で定めるものは、定義府令第十条の二第一項各号に掲げる有価証券の区分に応じ、当該各号に定める事項が同一である有価証券とする。
en-us	Article 2-8 The securities specified by Cabinet Office Order, referred to in Article 4, paragraph (3), item (iii) of the Act, are securities for which the matters prescribed in the items of Article 10-2, paragraph (1) of the Order on Definitions according to the category of securities listed in the respective items are the same as the securities listed in Article 4, paragraph (3), item (i) or (ii) of the Act.

ja-jp	（暗号資産又は電子決済手段の換算等）
en-us	(Conversion, etc. of Cryptoassets or Electronic Payment Instruments)

ja-jp	第二条の九　この府令の規定により作成することとされている書類中、資金決済に関する法律（平成二十一年法律第五十九号）第二条第十四項に規定する暗号資産又は同条第五項に規定する電子決済手段をもつて数量を表示するものがあるときは、主要な事項について当該数量を本邦通貨に換算した金額及びその換算に当たつて採用した換算の基準を付記するとともに、当該暗号資産又は電子決済手段の名称及び概要を記載しなければならない。
en-us	Article 2-9 (1) If a document that is to be prepared under this Cabinet Office Order includes an amount denominated in a cryptoasset prescribed in Article 2, paragraph (14) of the Payment Services Act (Act No. 59 of 2009) or an electronic payment instrument prescribed in paragraph (5) of that Article, the amount converted into Japanese currency in relation to major matters and the standard used for the conversion must be denoted in the document, together with the name and outline of the cryptoasset or electronic payment instrument.

ja-jp	２　法第二条の二及び令第一条の二十三に定めるもののほか、暗号等資産（法第二条第二十四項第三号の二に規定する暗号等資産をいう。以下同じ。）は、この府令の規定の金銭又は取引に係る金銭とみなして、この府令の規定を適用する。ただし、この府令の規定により作成することとされている書類に記載する事項のうち貸借対照表、損益計算書その他の財務計算に関する書類に記載された事項に準拠するものに係る規定の金銭又は取引に係る金銭については、法第百九十三条に規定する内閣府令の定めるところによる。
en-us	(2) Beyond what is provided for in Article 2-2 of the Act and Article 1-23 of the Order, cryptoassets (meaning the cryptoassets prescribed in Article 2, paragraph (24), item (iii)-2 of the Act; the same applies hereinafter) are deemed to be money under the provisions of this Cabinet Office Order or money associated with a transaction, and the provisions of this Cabinet Office Order apply to them; provided, however, that money under the provisions of this Cabinet Office Order or money associated with a transaction pertaining to the matters to be stated in a document that is to be prepared under this Cabinet Office Order that conform to the matters stated in balance sheets, profit and loss statements, and other documents related to financial and accounting documents is to be governed by the provisions of Cabinet Office Order, referred to in Article 193 of the Act.

ja-jp	（氏名の記載）
en-us	(Entry of Surname and Name)

ja-jp	第二条の十　この府令の規定により作成することとされている書類に記載する氏名については、旧氏（住民基本台帳法施行令（昭和四十二年政令第二百九十二号）第三十条の十三に規定する旧氏をいう。）及び名を括弧書で併せて記載することができる。
en-us	Article 2-10 Regarding a surname and name to be entered in a document that is to be prepared under this Cabinet Office Order, one's former surname (meaning a former surname prescribed in Article 30-13 of the Order for Enforcement of the Residential Basic Book Act (Cabinet Order No. 292 of 1967) and name may be additionally entered in the parentheses.

ja-jp	（届出書提出期限の特例）
en-us	(Special Provisions for the Due Date for Submission of a Written Notice)

ja-jp	第三条　法第四条第四項ただし書に規定する内閣府令で定める場合は、次の各号に掲げる有価証券の募集又は売出しを行う場合とする。
en-us	Article 3 The cases specified by Cabinet Office Order, referred to in the proviso to Article 4, paragraph (4) of the Act, are the cases where a public offering or secondary distribution of securities listed in the following items is to be conducted:

ja-jp	一　株券（優先出資証券を含む。以下同じ。）、新株予約権証券及び新株予約権付社債券以外の有価証券
en-us	(i) securities other than share certificates (including preferred equity investment certificates; the same applies hereinafter), share option certificates, and corporate bond certificates with share options;

ja-jp	二　時価又は時価に近い一定の価格により発行する株券
en-us	(ii) share certificates issued at market value or a certain price close to market value;

ja-jp	三　時価又は時価に近い一定の価格により発行し、又は移転する株券を取得することとなる新株予約権が付与されている新株予約権付社債券
en-us	(iii) corporate bond certificates with share options to acquire share certificates which are to be issued or transferred at market value or a certain price close to market value;

ja-jp	四　法第二十四条第一項第一号及び第二号（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。）に掲げる有価証券の発行者である会社（指定法人を含む。）以外の会社（指定法人を含む。）の発行する有価証券（前三号に掲げるもの及び本邦以外の地域の金融商品取引所において上場されているものを除く。）
en-us	(iv) securities issued by a company (including a designated corporation) other than a company (including a designated corporation) that is the issuer of securities listed in Article 24, paragraph (1), items (i) and (ii) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter) (excluding those listed in the preceding three items and those listed on a financial instruments exchange in an area outside Japan); or

ja-jp	五　会社法（平成十七年法律第八十六号）第二百七十七条に規定する新株予約権無償割当てに係る新株予約権証券であつて、取引所金融商品市場（法第二条第十七項に規定する取引所金融商品市場をいう。第十四条の十四の二第一項第一号において同じ。）において売買を行うこととなるもの
en-us	(v) share option certificates pertaining to an allotment of share option without contribution prescribed in Article 277 of the Companies Act (Act No. 86 of 2005) to be purchased and sold on a financial instruments exchange market (meaning a financial instruments exchange market as prescribed in Article 2, paragraph (17) of the Act; the same applies in Article 14-14-2, paragraph (1), item (i)).

ja-jp	（有価証券通知書）
en-us	(Written Notice of Securities)

ja-jp	第四条　法第四条第六項の規定により提出する有価証券通知書は、内国会社にあつては第一号様式、外国会社にあつては第六号様式により作成し、財務局長等に提出しなければならない。
en-us	Article 4 (1) A written notice of securities that is to be submitted pursuant to the provisions of Article 4, paragraph (6) of the Act must be prepared using Form 1 in cases of a domestic company, or using Form 6 in cases of a foreign company, and must be submitted to the director-general of the local finance bureau, etc.

ja-jp	２　有価証券通知書には、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	(2) The documents specified in the following items must be attached to the written notice of securities according to the category of issuer of the 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, its articles of endowment);

ja-jp	ロ　当該有価証券の発行につき取締役会の決議等（監査等委員会設置会社において会社法第三百九十九条の十三第五項若しくは第六項の取締役会の決議による委任に基づく取締役の決定があつたときは当該取締役会の決議及び当該取締役の決定とし、指名委員会等設置会社において同法第四百十六条第四項の取締役会の決議による委任に基づく執行役の決定があつたときは当該取締役会の決議及び当該執行役の決定とする。以下同じ。）若しくは株主総会の決議があつた場合における当該取締役会の議事録（同法第三百七十条の規定により取締役会の決議があつたものとみなされる場合にあつては、当該場合に該当することを証する書面又は同法第三百九十九条の十三第五項若しくは第六項の取締役会の決議による委任に基づく取締役の決定があつたことを証する書面（当該取締役会の議事録を含む。）若しくは同法第四百十六条第四項の取締役会の決議による委任に基づく執行役の決定があつたことを証する書面（当該取締役会の議事録を含む。）。以下同じ。）の写し若しくは株主総会の議事録（同法第三百十九条第一項の規定により株主総会の決議があつたものとみなされる場合には、当該場合に該当することを証する書面。以下同じ。）の写し若しくは優先出資法第六条第一項に規定する行政庁の認可（以下「行政庁の認可」という。）を受けたことを証する書面（会社法第三十二条に規定する発起人全員の同意があつた場合には、当該同意があつたことを知るに足る書面）又はこれらに類する書面
en-us	(b) when a resolution, etc. by a board of directors (if a decision has been made by directors at a company with an audit and supervisory committee based on their delegation under a resolution by the board of directors as set forth in Article 399-13, paragraph (5) or (6) of the Companies Act, the resolution of the board of directors and the decision of the directors; or if a decision has been made by the executive officers at a company with a nominating committee, etc. based on their delegation under a resolution by the board of directors as set forth in Article 416, paragraph (4) of that Act, the resolution of the relevant board of directors and the decision of the relevant executive officers; the same applies hereinafter) or a resolution made at a shareholders meeting is adopted with regard to the issuance of the securities, a copy of the minutes of the board of directors meeting (when a resolution by the board of directors is deemed to have been adopted pursuant to the provisions of Article 370 of that Act, a document proving that this falls under the relevant cases, or a document (including the minutes of the relevant board of directors meeting) proving that a decision has been made by directors based on their delegation under a resolution of the board of directors as set forth in Article 399-13, paragraph (5) or (6) of that Act or a document (including the minutes of the board of directors meeting) proving that the decision has been made by the executive officers based on their delegation under a resolution by the board of directors as set forth in Article 416, paragraph (4) of that Act; the same applies hereinafter), or a copy of the minutes of the shareholders meeting (when a resolution made at a shareholders meeting is deemed to have been adopted pursuant to the provisions of Article 319, paragraph (1) of that Act, a document proving that this falls under the cases; the same applies hereinafter), or a document (when there is consent from all incorporators as prescribed in Article 32 of the Companies Act, a document which is sufficient to show that the consent exists) proving that authorization of an administrative agency as prescribed in Article 6, paragraph (1) of the Act on preferred equity investment (hereinafter referred to as the "authorization of an administrative agency") has been obtained or documents similar thereto; and

ja-jp	ハ　当該有価証券の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
en-us	(c) when a prospectus is used for the public offering or secondary distribution of the relevant securities, the prospectus.

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（定款については、会社法第二十七条各号又は医療法（昭和二十三年法律第二百五号）第四十四条第二項に掲げる事項に相当する事項が記載されたもの、寄附行為については、同項に掲げる事項に相当する事項が記載されたもの。以下外国会社の添付する定款又は寄附行為について同じ。）
en-us	(a) the documents specified in the preceding item (with regard to articles of incorporation, documents in which matters equivalent to the matters listed in the items of Article 27 of the Companies Act or Article 44, paragraph (2) of the Medical Care Act (Act No. 205 of 1948) are stated, and with regard to articles of endowment, documents in which matters equivalent to the matters listed in that paragraph are stated; hereinafter the same applies to articles of incorporation or articles of endowment attached by a foreign company);

ja-jp	ロ　当該有価証券の募集又は売出しが適法であることについての法律専門家の法律意見書
en-us	(b) a legal opinion letter by legal experts stating that the public offering or second distribution of securities is lawful; and

ja-jp	ハ　外国為替及び外国貿易法第二十一条第一項又は第二項の規定による許可を必要とする場合における当該許可を受けたことを証する書面
en-us	(c) when permission is required pursuant to the provisions of Article 21, paragraph (1) or (2) of the Foreign Exchange and Foreign Trade Act, a document proving that the permission has been obtained.

ja-jp	３　前項第二号ロ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	(3) When a document listed in item (ii), (b) of the preceding paragraph has not been written in Japanese, a Japanese translation thereof must be attached.

ja-jp	４　法第四条第六項ただし書に規定する内閣府令で定める者は、次に掲げる者とする。
en-us	(4) The persons specified by Cabinet Office Order, referred to in the proviso to Article 4, paragraph (6) of the Act are the persons listed as follows:

ja-jp	一　有価証券の売出しに係る有価証券（株券、新株予約権証券、新株予約権が付されている有価証券若しくは株券に転換し得る有価証券又は法第二条第一項第十七号に掲げる有価証券のうちこれらの有価証券の性質を有するものに限る。以下この項において同じ。）の所有者である当該有価証券の発行者
en-us	(i) the issuer of securities (limited to share certificates, share option certificates, securities to which share options are attached or securities convertible to share certificates, or securities which have the nature of those securities among securities listed in Article 2, paragraph (1), item (xvii) of the Act; the same applies in this paragraph) subject to the secondary distribution of securities who is the holder of the securities;

ja-jp	二　有価証券の売出しに係る有価証券の所有者であつて、次に掲げる者
en-us	(ii) the following persons who are holders of the securities subject to the secondary distribution of securities:

ja-jp	イ　当該有価証券の発行者の子会社等（法第二十九条の四第四項に規定する子会社その他これに準ずる法人をいう。ハ及び第十一条の四第二号ロにおいて同じ。）又は主要株主（法第百六十三条第一項に規定する主要株主をいう。ハ及び第十一条の四第二号ロにおいて同じ。）
en-us	(a) a subsidiary company, etc. (meaning a subsidiary company prescribed in Article 29-4, paragraph (4) of the Act and other corporation equivalent thereto; hereinafter the same applies in (c) of this item and Article 11-4, item (ii), (b)) or major shareholder (meaning a major shareholder prescribed in Article 163, paragraph (1) of the Act; the same applies in (c) of this item and Article 11-4, item (ii), (b)) of the issuer of the securities;

ja-jp	ロ　当該有価証券の発行者の役員（法第二十一条第一項第一号に規定する役員をいう。以下この号、第十一条の四第二号ロ及び第十九条第二項第十二号の二において同じ。）又は発起人（当該発行者の役員又は株主のいずれにも該当しない期間が連続して五年を超える発起人を除く。第十一条の四第二号ロ（２）において同じ。）
en-us	(b) an officer (meaning an officer prescribed in Article 21, paragraph (1), item (i) of the Act; hereinafter the same applies in this item, Article 11-4, item (ii), (b), and Article 19, paragraph (2), item (xii)-2) or incorporator (excluding an incorporator who has not fallen under the category of officer or shareholder of the relevant issuer for a consecutive period exceeding five years; hereinafter the same applies in Article 11-4, item (ii), (b), 2.) of the issuer of the securities;

ja-jp	ハ　当該有価証券の発行者の子会社等又は主要株主（法人である場合に限る。）の役員又は発起人その他これに準ずる者（当該子会社等又は主要株主である法人の役員又は株主その他の構成員のいずれにも該当しない期間が連続して五年を超える発起人その他これに準ずる者を除く。第十一条の四第二号ロ（３）において同じ。）
en-us	(c) an officer or incorporator of a subsidiary company, etc. or a major shareholder (limited to a corporation) of the issuer of the securities, or any other person equivalent thereto (excluding an incorporator who has not fallen under the category of an officer or shareholder or any other member of the relevant subsidiary company, etc. or the corporation which is a major shareholder for a consecutive period exceeding five years; the same applies in Article 11-4, item (ii), (b), 3.); and

ja-jp	ニ　当該有価証券の発行者が外国会社その他の会社以外の者の場合においては、イからハまでに掲げる者に類するもの
en-us	(d) when the issuer of the relevant securities is a foreign company or any other person other than a company, a person similar to a person listed in (a) through (c);

ja-jp	三　当該有価証券を他の者に取得させることを目的として前二号に掲げる者から当該有価証券を取得した金融商品取引業者等
en-us	(iii) a financial instruments business operator, etc. who acquired the relevant securities from a person listed in the preceding two items for the purpose of having another person acquire the relevant securities;

ja-jp	四　有価証券の売出しに係る引受人（法第二条第六項第一号に掲げる行為を行う者を除く。）に該当する金融商品取引業者等
en-us	(iv) a financial instruments business operator, etc. who falls under the category of underwriter pertaining to a secondary distribution of securities (excluding a person who performs the act listed in Article 2, paragraph (6), item (i) of the Act); and.

ja-jp	五　法第二条第六項第三号に規定する契約に基づき取得した新株予約権証券（同号に規定する新株予約権証券であつて有価証券であるものをいう。以下この号及び第十一条の四第二号ホにおいて同じ。）又は当該新株予約権証券に係る新株予約権を行使することにより取得した有価証券に係る有価証券の売出しを行う金融商品取引業者等（法第二条第六項第三号に規定する契約を行う引受人に該当するものに限る。）
en-us	(v) a financial instruments business operator, etc. which implements a secondary distribution of securities relating to share option certificates acquired based on a contract prescribed in Article 2, paragraph (6), item (iii) of the Act (meaning share option certificates prescribed in that item which fall under the category of securities; hereinafter the same applies in this item and Article 11-4, item (ii), (e)) or relating to securities acquired by exercising share options pertaining to the relevant share option certificates (limited to an operator which falls under the category of an underwriter which concludes a contract prescribed in Article 2, paragraph (6), item (iii) of the Act).

ja-jp	５　法第四条第六項ただし書に規定する内閣府令で定める金額は、千万円（当該有価証券が新株予約権証券である場合には、千万円から当該新株予約権証券に係る新株予約権の行使に際して払い込むべき金額の合計額を控除した額。第十四条の十一第五項において同じ。）とする。
en-us	(5) The amount specified by Cabinet Office Order, referred to in the proviso to Article 4, paragraph (6) of the Act, is ten million yen (when the securities are share option certificates, the amount obtained by deducting the total amount to be paid in on exercise of the share options pertaining to the share option certificates from ten million yen; the same applies in Article 14-11, paragraph (5)).

ja-jp	（変更通知書）
en-us	(Written Notice of Change)

ja-jp	第五条　有価証券通知書の提出日以後当該有価証券通知書による募集又は売出しに係る払込期日前において、当該有価証券通知書に記載された内容に変更があつた場合には、当該有価証券通知書を提出した者は、遅滞なく、当該変更の内容を記載した変更通知書を財務局長等に提出しなければならない。
en-us	Article 5 When there are any changes in the particulars stated in a written notice of securities on or after the submission date of the relevant written notice of securities but before the payment date pertaining to the public offering or secondary distribution under the written notice of securities, the person who has submitted the relevant written notice of securities must submit a written notice of change stating the particulars of the relevant change to the director-general of the local finance bureau, etc. without delay.

ja-jp	（開示が行われている場合）
en-us	(If Disclosure Has Been Made)

ja-jp	第六条　法第四条第七項第二号に規定する内閣府令で定める場合は、次に掲げる場合とする。
en-us	Article 6 The cases specified by Cabinet Office Order, referred to in Article 4, paragraph (7), item (ii) of the Act, are the following cases:

ja-jp	一　当該有価証券と同一の発行に係る有価証券について既に行われた売出し又は当該有価証券と同種の有価証券（定義府令第十条の二第一項各号に掲げる有価証券の区分に応じ、当該各号に定める事項が当該有価証券と同一である他の有価証券をいう。以下この条において同じ。）について既に行われた募集若しくは売出しに関する法第四条第一項から第三項までの規定による届出がその効力を生じている場合（当該有価証券の発行者が法第二十四条第一項ただし書の規定の適用を受けている者である場合を除く。）
en-us	(i) if the notification under Article 4, paragraphs (1) through (3) of the Act concerning a secondary distribution that has already been made for the securities pertaining to the same issuance of the relevant securities, or concerning a public offering or secondary distribution that has already been made for securities of the same class as the relevant securities (meaning other securities for which the matters specified in the items of Article 10-2, paragraph (1) of the Order on Definitions according to the category of securities listed in the respective items are the same as the relevant securities; hereinafter the same applies in this Article) (excluding cases where the proviso to Article 24, paragraph (1) of the Act applies to the issuer of the relevant securities) has come into effect;

ja-jp	二　当該有価証券又は当該有価証券と同種の有価証券の募集又は売出しについて既に行われた法第二十三条の三第一項の規定による登録がその効力を生じており、かつ、当該登録に係る有価証券のいずれかの募集又は売出しについて発行登録追補書類が既に提出されている場合（当該有価証券の発行者が法第二十四条第一項ただし書の規定の適用を受けている者である場合を除く。）
en-us	(ii) if the registration under Article 23-3, paragraph (1) of the Act that has been made with regard to a public offering or secondary distribution of the relevant securities or the securities of the same class as the relevant securities has come into effect and if shelf registration supplements have already been submitted with regard to any of public offerings or secondary distributions of securities subject to the relevant registration (excluding cases where the proviso to Article 24, paragraph (1) of the Act applies to the issuer of the relevant securities);

ja-jp	三　当該有価証券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場合で、同条第三項（法第二十七条において準用する場合を含む。以下同じ。）の規定により、当該有価証券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こととなつた日の属する事業年度の直前事業年度に係る有価証券報告書が財務局長等に提出されている場合
en-us	(iii) when the relevant securities fall under the category of securities listed in Article 24, paragraph (1), item (i) or (ii) of the Act, and if an annual securities report pertaining to the business year immediately preceding the business year which includes the day on which the relevant securities came to fall under the category of securities listed in Article 24, paragraph (1), item (i) or (ii) of the Act has been submitted to the director-general of the local finance bureau, etc. pursuant to paragraph (3) of that Article (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter); and

ja-jp	四　当該有価証券が法第二十四条第一項第四号（法第二十七条において準用する場合を含む。以下この号及び第十六条の三において同じ。）に掲げる有価証券に該当する場合で、同項の規定により同項第四号に該当することとなつた事業年度以後のいずれかの事業年度に係る有価証券報告書が財務局長等に提出されている場合（当該有価証券の発行者が法第二十四条第一項ただし書の規定の適用を受けている場合を除く。）
en-us	(iv) when the relevant securities fall under the category of securities listed in Article 24, paragraph (1), item (iv) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; hereinafter the same applies in this item and Article 16-3), and if an annual securities report pertaining to any business years after the business year in which the relevant securities came to fall under the category of securities listed in Article 24, paragraph (1), item (iv) of the Act has been submitted to the director-general of the local finance bureau, etc. pursuant to that paragraph (excluding cases where the proviso to Article 24, paragraph (1) of the Act applies to the issuer of the relevant securities).

ja-jp	（外国会社の代理人）
en-us	(Agent of a Foreign Company)

ja-jp	第七条　外国会社は、有価証券の募集又は売出しに関し、法第五条第一項又は第六項（法第二十七条において準用する場合を含む。以下同じ。）の規定により有価証券届出書又は外国会社届出書（これらの訂正に係る書類を含む。）を提出する場合には、本邦内に住所を有する者であつて、当該募集又は売出しの届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有するものを定めなければならない。
en-us	Article 7 (1) When a foreign company submits a securities registration statement or foreign company registration statement (including documents relating to correction of these statements) pursuant to the provisions of Article 5, paragraph (1) or (6) (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter) of the Act concerning the public offering or secondary distribution of securities, the foreign company must specify a person who has an address in Japan and who has the authority to represent the relevant foreign company for any acts concerning the notification of the public offering or secondary distribution.

ja-jp	２　外国会社は、有価証券の募集又は売出しに関し、発行登録書又は発行登録追補書類（これらに係る訂正発行登録書を含む。以下この項において同じ。）を提出する場合には、本邦内に住所を有する者であつて、当該発行登録書又は当該発行登録追補書類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有するものを定めなければならない。
en-us	(2) When a foreign company submits a shelf registration statement or shelf registration supplements (including an amended shelf registration statement relating to these statements; hereinafter the same applies in this paragraph) concerning the public offering or secondary distribution of securities, the foreign company must specify a person who has an address in Japan and who has the authority to represent the foreign company for any acts concerning submission of the relevant shelf registration statement or the shelf registration supplements.

ja-jp	３　外国会社は、次に掲げる書類を提出する場合には、本邦内に住所を有する者であつて、当該書類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有するものを定めなければならない。
en-us	(3) When a foreign company submits the following documents, the foreign company must specify a person who has an address in Japan and who has the authority to represent the foreign company for any acts concerning the submission of the relevant documents:

ja-jp	一　法第二十四条第一項又は第三項の規定による有価証券報告書
en-us	(i) an annual securities report pursuant to the provisions of Article 24, paragraph (1) or paragraph (3) of the Act;

ja-jp	二　法第二十四条第八項の規定による外国会社報告書
en-us	(ii) a foreign company report pursuant to the provisions of Article 24, paragraph (8) of the Act;

ja-jp	三　法第二十四条の四の二第一項又は第二項（法第二十七条において準用する場合を含む。）の規定による確認書
en-us	(iii) a confirmation letter pursuant to the provisions of Article 24-4-2, paragraph (1) or (2) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act);

ja-jp	四　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る外国会社確認書
en-us	(iv) 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	五　法第二十四条の五第一項の規定による半期報告書
en-us	(v) a semiannual securities report pursuant to the provisions of Article 24-5, paragraph (1) of the Act;

ja-jp	六　法第二十四条の五第四項の規定による臨時報告書
en-us	(vi) an extraordinary report pursuant to the provisions of Article 24-5, paragraph (4) of the Act;

ja-jp	七　法第二十四条の五第七項の規定による外国会社半期報告書
en-us	(vii) a foreign company semiannual securities report pursuant to the provisions of Article 24-5, paragraph (7) of the Act;

ja-jp	八　法第二十四条の五第十五項の規定による外国会社臨時報告書
en-us	(viii) a foreign company ad hoc report pursuant to the provisions of Article 24-5, paragraph (15) of the Act;

ja-jp	九　前各号に掲げる書類の訂正に係る書類
en-us	(ix) documents pertaining to the amendment of the documents listed in the preceding items; or

ja-jp	十　令第四条第一項の規定による承認申請書
en-us	(x) a written application for approval pursuant to the provisions of Article 4, paragraph (1) of the Order.

ja-jp	（有価証券届出書の記載内容等）
en-us	(Content of the Statements in the Securities Registration Statement)

ja-jp	第八条　法第五条第一項の規定により有価証券届出書を提出しようとする発行者は、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有価証券届出書三通を作成し、財務局長等に提出しなければならない。
en-us	Article 8 (1) An issuer who intends to submit a securities registration statement pursuant to the provisions of Article 5, paragraph (1) of the Act must prepare three copies of the securities registration statement using the form specified in the following items according to the category of cases listed in the respective items and must submit them to the director-general of the local finance bureau, etc.:

ja-jp	一　発行者が内国会社である場合（次号及び第三号に掲げる場合を除く。）　第二号様式
en-us	(i) when the issuer is a domestic company (excluding the cases listed in the following item and item (iii)): Form 2;

ja-jp	二　発行者が内国会社であつて法第五条第二項の規定による有価証券届出書を提出しようとする場合　第二号の五様式
en-us	(ii) when the issuer is a domestic company and intends to submit a securities registration statement pursuant to the provisions of Article 5, paragraph (2) of the Act: Form 2-5;

ja-jp	三　発行者が内国会社であつて、特定組織再編成発行手続、特定組織再編成交付手続若しくは株式交付を行う場合又は法第二十七条の四第一項の場合において、有価証券届出書を提出しようとするとき（前号に掲げる場合を除く。）　第二号の六様式
en-us	(iii) when the issuer is a domestic company and conducts specified procedures relating to securities issuance for reorganization, specified procedures relating to securities delivery for reorganization, or partial share exchange, or when the issuer intends to submit a securities registration statement in the case referred to in Article 27-4, paragraph (1) of the Act (excluding cases listed in the preceding item): Form 2-6;

ja-jp	四　発行者が外国会社である場合（次号に掲げる場合を除く。）　第七号様式
en-us	(iv) when the issuer is a foreign company (excluding cases listed in the following item): Form 7; and

ja-jp	五　発行者が外国会社であつて、特定組織再編成発行手続、特定組織再編成交付手続若しくは株式交付を行う場合又は法第二十七条の四第一項の場合において、有価証券届出書を提出しようとするとき　第七号の四様式
en-us	(v) when the issuer is a foreign company and conducts specified procedures relating to securities issuance for reorganization, specified procedures relating to securities delivery for reorganization, or partial share exchange, or when the issuer intends to submit a securities registration statement in the case referred to in Article 27-4, paragraph (1) of the Act: Form 7-4.

ja-jp	２　前項の規定にかかわらず、本邦の金融商品取引所に発行株式を上場しようとする会社（指定法人を含む。以下この項において同じ。）又は認可金融商品取引業協会に発行株式を店頭売買有価証券として登録しようとする会社で、当該金融商品取引所又は当該認可金融商品取引業協会の規則により発行株式の募集又は売出しを行うため、法第五条第一項の規定により有価証券届出書を提出しようとする会社（内国会社に限る。）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、有価証券届出書三通を作成し、財務局長等に提出しなければならない。
en-us	(2) Notwithstanding the provisions of the preceding paragraph, a company (including a designated corporation; the same applies hereinafter in this paragraph) which intends to list issuing shares on a financial instruments exchange in Japan, or a company which intends to register issuing shares as over-the-counter traded securities on an authorized financial instruments firms association (limited to a domestic company) and submit a securities registration statement pursuant to the provisions of Article 5, paragraph (1) of the Act in order to conduct a public offering or secondary distribution of issuing shares pursuant to the rules of the relevant financial instruments exchange or the relevant authorized financial instruments firms association must prepare three copies of the securities registration statements 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.:

ja-jp	一　当該募集又は売出しが特定組織再編成発行手続若しくは特定組織再編成交付手続に該当しない場合又は株式交付に際して行われるものでない場合　第二号の四様式
en-us	(i) when the public offering or secondary distribution does not fall under the category of specified procedures relating to securities issuance for reorganization or specified procedures relating to securities delivery for reorganization, or the public offering or secondary distribution is not conducted upon a partial share exchange: Form 2-4; and

ja-jp	二　当該募集又は売出しが特定組織再編成発行手続若しくは特定組織再編成交付手続に該当する場合又は株式交付に際して行われるものである場合　第二号の七様式
en-us	(ii) when the public offering or secondary distribution falls under the category of specified procedures relating to securities issuance for reorganization or specified procedures relating to securities delivery for reorganization, or the public offering or secondary distribution is conducted upon a partial share exchange: Form 2-7.

ja-jp	（密接な関係を有する者の要件等）
en-us	(Requirements for a Person Having a Close Relationship)

ja-jp	第八条の二　法第五条第一項第二号に規定する内閣府令で定める要件は、当該会社が財務諸表等規則第八条第四項各号に掲げる会社等に該当することとなる場合の同項各号に規定する他の会社等に該当することとする。
en-us	Article 8-2 (1) The requirements specified by Cabinet Office Order, referred to in Article 5, paragraph (1), item (ii) of the Act, are that the relevant company falls under the category of "other company, etc." as prescribed in the items of Article 8, paragraph (4) of the regulation on financial statements, etc. when the relevant company falls under the category of a company, etc. listed in the items of that paragraph.

ja-jp	２　法第五条第一項第二号に規定する内閣府令で定める会社その他の団体は、財務諸表等規則第一条第三項第五号に規定する会社等とする。
en-us	(2) The company or other group specified by Cabinet Office Order, referred to in Article 5, paragraph (1), item (ii) of the Act, is a company, etc. as prescribed in Article 1, paragraph (3), item (v) of the Regulation on Financial Statements.

ja-jp	（有価証券届出書等の記載の特例）
en-us	(Special Provisions for Statements in Securities Registration Statement)

ja-jp	第九条　法第五条第一項ただし書（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。）に規定する内閣府令で定める場合は、次の各号に掲げる場合とし、同項ただし書並びに法第十三条第二項ただし書及び第二十三条の十二第七項（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。）に規定する内閣府令で定める事項は、当該各号に掲げる場合の区分に応じ当該各号に定める事項とする。
en-us	Article 9 The cases specified by Cabinet Office Order, referred to in the proviso to Article 5, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; hereinafter the same applies in this Article), are the cases listed in the following items and the matters specified by Cabinet Office Order, referred to in the proviso to that paragraph, the proviso to Article 13, paragraph (2), and Article 23-12, paragraph (7) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), are the matters specified in the following items according to the category of cases set forth therein:

ja-jp	一　時価又は時価に近い一定の価格により発行する株券、有価証券信託受益証券のうち受託有価証券が株券であるもの又は預託証券で株券を表示するもの（第五号において「株券等」という。）につき、その発行価格の決定前に募集を行う必要がある場合　次に掲げる事項
en-us	(i) with regard to share certificates issued at market value or at a certain price close to market value, beneficiary certificates of securities in trust of which the entrusted securities are share certificates, or depository receipts which indicate share certificates (hereinafter collectively referred to as "share certificates, etc." in item (v)), when it is necessary to conduct a public offering before deciding the issue price: the following matters:

ja-jp	イ　発行価格
en-us	(a) the issue price;

ja-jp	ロ　資本組入額
en-us	(b) the amount to be incorporated into the stated capital;

ja-jp	ハ　申込証拠金
en-us	(c) the deposit for subscription;

ja-jp	ニ　申込取扱場所
en-us	(d) the subscription handling office;

ja-jp	ホ　引受人（元引受契約を締結する金融商品取引業者のうち主たるものを除く。）の氏名又は名称及びその住所
en-us	(e) the names and addresses of underwriters (excluding major financial instruments business operators who conclude the wholesale underwriting contracts); and

ja-jp	ヘ　引受株式数及び引受けの条件
en-us	(f) the number of underwritten shares and the conditions of the underwriting.

ja-jp	二　時価又は時価に近い一定の価格により発行し、又は移転する株券を取得することとなる新株予約権が付与されている新株予約権証券につき、当該株券の発行価格又は当該新株予約権証券の発行価格の決定前に募集を行う必要がある場合　次に掲げる事項
en-us	(ii) with regard to share option certificates with share options to acquire share certificates which are to be issued or transferred at market value or at a certain price close to market value, when it is necessary to conduct a public offering before deciding the issue price of the share certificates or the issue price of the share option certificates: the following matters:

ja-jp	イ　発行価格
en-us	(a) the issue price;

ja-jp	ロ　申込証拠金
en-us	(b) the deposit for subscription;

ja-jp	ハ　申込取扱場所
en-us	(c) the subscription handling office;

ja-jp	ニ　引受人（元引受契約を締結する金融商品取引業者のうち主たるものを除く。）の氏名又は名称及びその住所
en-us	(d) the names and addresses of underwriters (excluding major financial instruments business operators who conclude the Wholesale underwriting contracts);

ja-jp	ホ　引受新株予約権数及び引受けの条件
en-us	(e) the number of underwritten shares and the conditions of the underwriting;

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

ja-jp	ト　新株予約権の行使により株券を発行する場合における当該株券の発行価格
en-us	(g) in cases of issuing share certificates by the exercise of share options, the issue price of the share certificates;

ja-jp	チ　新株予約権の行使により株券を発行する場合における当該株券の発行価格のうちの資本組入額
en-us	(h) in cases of issuing share certificates by the exercise of share options, the amount to be incorporated into the state capital out of the issue price of the shares; and

ja-jp	リ　新株予約権の行使請求の受付場所、取次場所及び払込取扱場所
en-us	(i) the places to accept or brokerage the claims for the exercise of share options, as well as the place to handle the payments thereof.

ja-jp	三　時価又は時価に近い一定の価格により発行し、又は移転する株券を取得することとなる新株予約権が付与されている新株予約権付社債券につき、当該株券の発行価格の決定前に募集を行う必要がある場合　次に掲げる事項
en-us	(iii) with regard to corporate bond certificates with share options with share options to acquire share certificates which are to be issued or transferred at market value or at a certain price close to market value, when it is necessary to conduct a public offering before deciding the issue price of the relevant share certificates: the following matters:

ja-jp	イ　発行価格
en-us	(a) the issue price;

ja-jp	ロ　利率
en-us	(b) the interest rate:

ja-jp	ハ　申込証拠金
en-us	(c) the deposit for subscription;

ja-jp	ニ　申込取扱場所
en-us	(d) the subscription handling office;

ja-jp	ホ　利息の支払場所
en-us	(e) the place of payment of interest;

ja-jp	ヘ　新株予約権の発行価格
en-us	(f) the issue price of the share options;

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

ja-jp	チ　新株予約権の行使により株券を発行する場合における当該株券の発行価格
en-us	(h) in cases of issuing share certificates by the exercise of share options, the issue price of the relevant share certificates;

ja-jp	リ　新株予約権の行使により株券を発行する場合における当該株券の発行価格のうちの資本組入額
en-us	(i) in cases of issuing share certificates by 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	ヌ　新株予約権の行使請求の受付場所、取次場所及び払込取扱場所
en-us	(j) the places to accept or brokerage the claims for the exercise of share options as well as the place to handle the payments thereof;

ja-jp	ル　引受人（元引受契約を締結する金融商品取引業者のうち主たるものを除く。）の氏名又は名称及びその住所
en-us	(k) the names and addresses of underwriters (excluding major financial instruments business operators who conclude the wholesale underwriting contracts);

ja-jp	ヲ　引受金額及び引受けの条件
en-us	(l) the amount of underwriting and the conditions of underwriting;

ja-jp	ワ　社債管理者（社債管理補助者を含む。以下同じ。）又は社債の管理会社の名称（社債管理補助者にあつては、氏名又は名称）及びその住所
en-us	(m) the name and address of the corporate bond manager (including the assistant corporate bond manager; the same applies hereinafter) or the corporate bond managing company; and

ja-jp	カ　社債管理者又は社債の管理会社の委託の条件
en-us	(n) the conditions of entrustment of the corporate bond manager or the corporate bond managing company.

ja-jp	三の二　時価又は時価に近い一定の価格により発行し、又は移転する株券を取得することとなる新株予約権が付与されている新株予約権付社債券につき、その発行価格の決定前に募集を行う必要がある場合　前号イからホまで及びルからカまでに掲げる事項
en-us	(iii)-2 with regard to corporate bond certificates with share options to acquire share certificates which are to be issued or transferred at market value or at a certain price close to market value, when it is necessary to conduct a public offering before deciding their issue price: the matters listed in (a) through (e) and (k) through (n) of the preceding item;

ja-jp	四　社債券（前二号に規定する新株予約権付社債券を除く。）、社会医療法人債券、学校債券又は学校貸付債権（第六号において「社債券等」という。）につき、その発行価格の決定前に募集を行う必要がある場合　前号に定める事項
en-us	(iv) with regard to corporate bond certificates (excluding the corporate bond certificates with share options prescribed in the preceding two items), social medical care corporation bond certificates, educational institution bond certificates, or educational institution loan claims (hereinafter collectively referred to as "corporate bond certificates, etc." in item (vi)), when it is necessary to conduct a public offering before deciding the issue price: the matters specified in the preceding item;

ja-jp	四の二　コマーシャル・ペーパーにつき、その発行価格の決定前に募集を行う必要がある場合　第二号イに掲げる事項
en-us	(iv)-2 with regard to commercial papers, when it is necessary to conduct a public offering before deciding the issue price: the matters listed in item (ii), (b);

ja-jp	四の三　カバードワラントにつき、その発行価格の決定前に募集を行う必要がある場合　次に掲げる事項
en-us	(iv)-3 with regard to covered warrants, when it is necessary to conduct a public offering before deciding the issue price: the following matters:

ja-jp	イ　第二号イ、ロ及びニに掲げる事項
en-us	(a) the matters listed in item (ii), (a), (b), and (d); and

ja-jp	ロ　オプション行使請求の受付場所及び取次場所
en-us	(b) the places to accept and to brokerage claims on exercising the options.

ja-jp	五　時価又は時価に近い一定の価格により売出しを行う株券等又は新株予約権証券につき、その売出価格の決定前に売出しを行う必要がある場合　次に掲げる事項
en-us	(v) with regard to shares, etc. or share option certificates for which secondary distribution is conducted at market value or at a certain price close to market value, when it is necessary to conduct secondary distribution before deciding the distribution price: the following matters:

ja-jp	イ　売出価格
en-us	(a) the distribution price;

ja-jp	ロ　申込証拠金
en-us	(b) the deposit for subscription:

ja-jp	ハ　申込受付場所
en-us	(c) the places to accept applications;

ja-jp	ニ　売出しの委託を受けた者（元引受契約を締結する金融商品取引業者のうち主たるものを除く。）の氏名又は名称及びその住所
en-us	(d) the names and addresses of persons who have accepted entrustment of the secondary distribution (excluding major financial instruments business operators who conclude the wholesale underwriting contracts); and

ja-jp	ホ　売出しの委託契約の内容
en-us	(e) the terms of the entrustment agreement for the secondary distribution.

ja-jp	五の二　時価又は時価に近い一定の価格により発行し、又は移転する株券を取得することとなる新株予約権が付与されている新株予約権証券につき、その売出価格の決定前に売出しを行う必要がある場合　前号に定める事項
en-us	(v)-2 with regard to share option certificates with share options to acquire share certificates which are to be issued at market value or at a certain price close to market value, when it is necessary to conduct secondary distribution before deciding the distribution price: the matters specified in the preceding item;

ja-jp	六　社債券等、コマーシャル・ペーパー又は外国譲渡性預金証書につき、その売出価格の決定前に売出しを行う必要がある場合　第五号に定める事項
en-us	(vi) with regard to corporate bond certificates, etc., commercial papers, or foreign negotiable certificates of deposit, when it is necessary to conduct secondary distribution before deciding the distribution price: the matters specified in item (v);

ja-jp	七　第八条第二項の規定により株券の募集を行うための有価証券届出書を提出しようとする場合（第九号に掲げる場合に該当する場合を除く。）　第一号に定める事項
en-us	(vii) when intending to submit a securities registration statement in order to conduct a public offering of share certificates pursuant to the provisions of Article 8, paragraph (2) (excluding the cases falling under the cases set forth in item (ix)): the matters specified in item (i); and

ja-jp	八　第八条第二項の規定により株券の売出しを行うための有価証券届出書を提出しようとする場合（次号に掲げる場合に該当する場合を除く。）　第五号に定める事項
en-us	(viii) when intending to submit a securities registration statement in order to conduct a secondary distribution of share certificates pursuant to the provisions of Article 8, paragraph (2) (excluding the cases falling under the cases set forth in the following item): the matters specified in item (v).

ja-jp	九　本邦の金融商品取引所が株券をその売買のため上場することを承認する前に第八条第二項の規定により当該株券の募集又は売出しを行うための有価証券届出書を提出しようとする場合において、当該株券に対する投資者の需要の状況に関する調査を目的として当該募集又は売出しを行う必要があるとき　次に掲げる事項
en-us	(ix) when intending to submit a securities registration statement in order to conduct a public offering or secondary distribution of share certificates pursuant to the provisions of Article 8, paragraph (2) before a financial instruments exchange in Japan approves the listing of the relevant share certificates for their purchase and sale, and when it is necessary to conduct the relevant public offering or secondary distribution for the purpose of investigating the situation of investors' demands for the relevant share certificates: the following matters:

ja-jp	イ　第一号又は第五号に定める事項
en-us	(a) the matters specified in item (i) or item (v);

ja-jp	ロ　発行数又は売出数及び売出価額の総額
en-us	(b) the number of issuance or distribution and the total amount of distribution value.

ja-jp	十　電子記録移転権利（法第二条第二項第三号及び第四号に掲げる権利に該当するものに限る。）につき、その発行価格又は売出価格の決定前に募集又は売出しを行う必要がある場合　次に掲げる事項
en-us	(x) with regard to electronically recorded transferable rights (limited to those falling under the rights set forth in Article 2, paragraph (2), item (iii) and item (iv) of the Act), when it is necessary to conduct a public offering or secondary distribution before deciding the issue price or distribution price: the following matters:

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

ja-jp	ロ　申込証拠金
en-us	(b) the deposit for subscription.

ja-jp	（少額募集等に該当する有価証券の募集又は売出し）
en-us	(Public Offering or Secondary Distribution of Securities Falling under the Category of Small Amount Public Offering)

ja-jp	第九条の二　法第五条第二項に規定する発行価額又は売出価額の総額が五億円未満の有価証券の募集又は売出しで内閣府令で定めるものは、内国会社が行う有価証券の募集又は売出しのうち次に掲げるもの以外のものとする。
en-us	Article 9-2 A public offering or secondary distribution of securities of which the total issue value or total distribution price is less than 500 million yen and which is specified by Cabinet Office Order, referred to in Article 5, paragraph (2) of the Act is a public offering or secondary distribution of securities, conducted by a domestic company, other than those listed in the following:

ja-jp	一　募集又は売出しに係る有価証券が新株予約権証券である場合で、当該新株予約権証券の発行価額又は売出価額の総額に当該新株予約権証券に係る新株予約権の行使に際して払い込むべき金額の合計額を合算した金額が五億円以上となる場合における当該募集又は売出し
en-us	(i) when securities subject to the public offering or secondary distribution are share option certificates and when the amount obtained by totaling the total issue value or total distribution value of the relevant share option certificates and the total amount to be paid in on the exercise of share options of the relevant share option certificates is 500 million yen or more, the relevant public offering or secondary distribution;

ja-jp	二　募集又は売出しに係る有価証券の発行価額又は売出価額の総額に、当該募集又は売出しを開始する日前一年以内に行われた募集又は売出し（法第四条第一項の規定による届出をしたもの及び当該届出前にしたもの並びに発行登録追補書類を提出したもの及び当該提出前にしたものを除く。）に係る当該有価証券と同一の種類の有価証券（この条において新株予約権付社債券は、第一条第二号の規定にかかわらず、同条第一号ニに掲げる有価証券と同一の種類の有価証券とみなす。）の発行価額又は売出価額の総額を合算した金額が五億円以上となる場合における当該募集又は売出し
en-us	(ii) when the amount obtained by totaling the total issue value or total distribution value of securities subject to a public offering or a secondary distribution and the total issue value or total distribution value of the same class of securities (notwithstanding the provisions of Article 1, item (ii), the corporate bond certificates with share options in this Article are deemed to be the same class of securities as the securities listed in item (i), (d) of that Article) as the relevant securities subject to a public offering or secondary distribution (excluding those for which a notification under Article 4, paragraph (1) of the Act has been made, those which have been conducted before the notification, those for which the shelf registration supplements have been submitted, and those which have been conducted before the relevant submission) that have been conducted within one year before the day of commencement of the relevant public offering or secondary distribution is 500 million yen or more, the relevant public offering or secondary distribution;

ja-jp	三　募集（令第一条の六に定める要件に該当することにより募集に該当することとなつた場合に限る。）に係る有価証券の発行価額の総額に、当該有価証券の発行される日以前三月以内に発行された同種の新規発行証券の発行価額の総額を合算した金額が五億円以上となる場合における当該募集
en-us	(iii) when the amount obtained by totaling the total issue value of the securities subject to the public offering (limited to cases that fall under the category of a public offering by satisfying the requirements specified in Article 1-6 of the Order) and the total issue value of newly issued securities of the same class which have been issued within three months before the issuance date of the securities is 500 million yen or more, the relevant public offering;

ja-jp	三の二　売出し（令第一条の八の三に定める要件に該当することにより売出しに該当することとなつた場合に限る。）に係る有価証券の売出価額の総額に、当該有価証券の売付け勧誘等が行われる日以前一月以内に売付け勧誘等が行われた同種の既発行証券の売出価額の総額を合算した金額が五億円以上となる場合における当該売出し
en-us	(iii)-2 when the amount obtained by totaling the total distribution value of securities subject to the secondary distribution (limited to cases that have come to fall under the category of a secondary distribution by satisfying the requirements specified in Article 1-8-3 of the Order) and the total distribution value of the already issued securities of the same class for which a solicitation for selling, etc. was implemented within one month prior to the day on which the solicitation for selling, etc. of the securities is to be implemented is 500 million yen or more, the secondary distribution;

ja-jp	四　同一の種類の有価証券でその発行価額又は売出価額の総額が五億円未満である二組以上の募集又は売出しが並行して行われ、かつ、これらの募集又は売出しに係る有価証券の発行価額又は売出価額の総額の合計額が五億円以上となる場合におけるそれぞれの募集又は売出し
en-us	(iv) when two or more sets of public offerings or secondary distributions for the same class of securities of which the total issue value or total distribution value is less than 500 million yen is conducted collaterally and when the total amount of the total issue value or total distribution value of the securities subject to these public offerings or secondary distributions is 500 million yen or more, the public offering or secondary distribution; and

ja-jp	五　発行価額若しくは売出価額の総額が五億円以上である有価証券の募集若しくは売出し又は第一号に規定する募集若しくは売出しと並行して行われるこれらの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
en-us	(v) a public offering or secondary distribution of securities of the same class as the securities subject to a public offering or secondary distribution for which the total issue value or total distribution value is 500 million yen or more, or subject to the public offering or secondary distribution prescribed in item (i), which is to be conducted collaterally with such public offerings or secondary distributions.

ja-jp	（組込方式による有価証券届出書）
en-us	(Securities Registration Statement by the Incorporation Method)

ja-jp	第九条の三　法第五条第三項に規定する内閣府令で定める期間は、一年間とする。
en-us	Article 9-3 (1) The period specified by Cabinet Office Order, referred to in Article 5, paragraph (3) of the Act, is one year.

ja-jp	２　法第五条第三項に規定する有価証券報告書のうち内閣府令で定めるものは、次の各号に掲げる者の区分に応じ、当該各号に定める有価証券報告書とする。
en-us	(2) The annual securities report specified by Cabinet Office Order, referred to in Article 5, paragraph (3) of the Act is an annual securities report prescribed in the following items, according to the category of the companies listed in the respective items.

ja-jp	一　内国会社　第三号様式又は第四号様式により作成し、財務局長等に提出した有価証券報告書
en-us	(i) domestic company: an annual securities report prepared using Form 3 or 4 and submitted to the director-general of the local finance bureau, etc.;

ja-jp	二　外国会社（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た外国会社以外のものに限る。）　第八号様式又は第九号様式により作成し、関東財務局長に提出した有価証券報告書
en-us	(ii) foreign company (limited to a company other than a foreign company which has submitted a foreign company report pursuant to the provisions of Article 24, paragraph (8) of the Act): an annual securities report prepared using Form 8 or 9 and submitted to the Director-General of the Kanto Local Finance Bureau; or

ja-jp	三　外国会社（前号に掲げる外国会社以外のものに限る。）　法第二十四条第八項の規定により関東財務局長に提出した外国会社報告書
en-us	(iii) foreign company (limited to a company other than a foreign company listed in the preceding item): a foreign company report submitted to the Director-General of the Kanto Local Finance Bureau pursuant to the provisions of Article 24, paragraph (8) of the Act.

ja-jp	３　前二項の規定にかかわらず、有価証券届出書を提出しようとする者が株式移転（当該者の最近事業年度に係る有価証券報告書の提出日前二年三月内に行われたものに限る。）により設立された株式移転設立完全親会社（会社法第七百七十三条第一項第一号に規定する株式移転設立完全親会社をいう。以下同じ。）であり、かつ、次に掲げる要件のいずれかに該当する場合には、法第五条第三項に規定する内閣府令で定める期間は、当該株式移転により株式移転完全子会社（会社法第七百七十三条第一項第五号に規定する株式移転完全子会社をいう。以下同じ。）となつた会社（以下この項において「当該株式移転完全子会社」という。）のうち、当該株式移転の日の前日において法第五条第四項各号に掲げる要件を全て満たしていた会社（以下この項及び第十条第一項第二号ハにおいて「適格株式移転完全子会社」という。）が当該株式移転の日前に提出した直近の有価証券報告書（適格株式移転完全子会社が二以上ある場合は最初に提出されたもの）の提出日から当該有価証券届出書を提出しようとする日までの期間とし、法第五条第三項に規定する有価証券報告書のうち内閣府令で定めるものは、当該期間中において適格株式移転完全子会社及び当該株式移転設立完全親会社が提出した有価証券報告書（前項に規定するものに限る。）とすることができる。
en-us	(3) Notwithstanding the provisions of the preceding two paragraphs, when the person who intends to submit a securities registration statement is a wholly owning parent company incorporated in a share transfer (meaning a wholly owning parent company incorporated in a share transfer as prescribed in Article 773, paragraph (1), item (i) of the Companies Act; the same applies hereinafter) which has been established in the share transfer (limited to share transfers conducted within two years and three months before the submission date of the annual securities report pertaining to the most recent business year of the relevant person) and falls under either of the requirements listed in the following items, the period specified by Cabinet Office Order, referred to in Article 5, paragraph (3) of the Act, may be a period from the day on which, among the companies that have become wholly owned subsidiary companies resulting from the share transfer (meaning a wholly owned subsidiary company resulting from a share transfer as prescribed in Article 773, paragraph (1), item (v) of the Companies Act; the same applies hereinafter) through the relevant share transfer (hereinafter referred to as "the relevant wholly owned subsidiary companies resulting from the share transfer" in this paragraph), the company that has satisfied all of the requirements listed in the items of Article 5, paragraph (4) of the Act on the day immediately preceding the date of the share transfer (hereinafter such company is referred to as an "eligible wholly owned subsidiary company resulting from a share transfer" in this paragraph and Article 10, paragraph (1), item (ii), (c)) has submitted the latest annual securities report prior to the date of share transfer (when there are two or more eligible wholly owned subsidiary companies resulting from a share Transfer, the Annual securities report that has been submitted first) until the day on which the eligible wholly owned subsidiary company resulting from a share transfer intends to submit the securities registration statement, and the annual securities reports specified by Cabinet Office Order, referred to in Article 5, paragraph (3) of the Act, may be the annual securities report (limited to those prescribed in the preceding paragraph) that has been submitted by an eligible wholly owned subsidiary company resulting from a share transfer or the wholly owning parent company incorporated in the share transfer:

ja-jp	一　当該株式移転の日の前日においてその適格株式移転完全子会社の数がその当該株式移転完全子会社の数の三分の二以上であつたこと。
en-us	(i) that the number of the eligible wholly owned subsidiary companies resulting from the share transfer was two-thirds or more of the number of the relevant wholly owned subsidiary companies resulting from the share transfer on the day before the date of the share transfer; or

ja-jp	二　当該株式移転の日の前日においてその適格株式移転完全子会社の株主の数の合計数がその当該株式移転完全子会社の株主の数の合計数の三分の二以上であつたこと。
en-us	(ii) that the total number of shareholders of the eligible wholly owned subsidiary companies resulting from the share transfer was two-thirds or more of the total number of shareholders of the relevant wholly owned subsidiary companies resulting from the share transfer on the day before the date of the share transfer.

ja-jp	４　第一項に規定する期間継続して有価証券報告書のうち第二項に規定するものを提出している者又は前項に規定する期間継続して有価証券報告書のうち同項に規定するものを提出している者が、有価証券届出書を提出しようとする場合には、法第五条第三項の規定により、内国会社にあつては第二号の二様式、外国会社にあつては第七号の二様式により有価証券届出書を作成することができる。
en-us	(4) When a person who has continuously submitted the annual securities report which is prescribed in paragraph (2) for the period specified in paragraph (1) or a person who has continuously submitted the annual securities report which is prescribed in the preceding paragraph for the period specified in that paragraph intends to submit a securities registration statement, the person may prepare the securities registration statement using Form 2-2 in the case of a domestic company, and using Form 7-2 in the case of a foreign company, pursuant to the provisions of Article 5, paragraph (3) of the Act.

ja-jp	（参照方式による有価証券届出書）
en-us	(Securities Registration Statement by the Reference Method)

ja-jp	第九条の四　法第五条第四項各号（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。）に掲げる要件の全てを満たす者が、有価証券届出書を提出しようとする場合（法第五条第四項第二号に規定する内閣府令で定める基準のうち第五項第四号に掲げる基準に該当する場合は、社債券に係る有価証券届出書を提出しようとするときに限る。）には、法第五条第四項の規定により、内国会社にあつては第二号の三様式、外国会社にあつては第七号の三様式により有価証券届出書を作成することができる。
en-us	Article 9-4 (1) When a person who satisfies all of the requirements listed in the items of Article 5, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter) intends to submit a securities registration statement (when it falls under the criteria listed in Article 5, item (iv) among the criteria specified by Cabinet Office Order, referred to in Article 5, paragraph (4), item (ii) of the Act, this is limited to cases wherein a person intends to submit a securities registration statement pertaining to corporate bond certificates), the person may prepare a securities registration statement using Form 2-3 in the case of a domestic company, and using Form 7-3 in the case of a foreign company, pursuant to the provisions of Article 5, paragraph (4) of the Act.

ja-jp	２　法第五条第四項第一号に規定する内閣府令で定める期間は、一年間とする。
en-us	(2) The period specified by Cabinet Office Order, referred to in Article 5, paragraph (4), item (i) of the Act, is one year.

ja-jp	３　法第五条第四項第一号に規定する内閣府令で定めるものは、前条第二項に規定する有価証券報告書とする。
en-us	(3) The annual securities reports specified by Cabinet Office Order, referred to in Article 5, paragraph (4), item (i) of the Act, are the annual securities reports prescribed in paragraph (2) of the preceding Article.

ja-jp	４　前二項の規定にかかわらず、有価証券届出書を提出しようとする者が前条第三項に規定する場合に該当するときには、法第五条第四項第一号に規定する内閣府令で定める期間は前条第三項に規定する期間とし、同号に規定する内閣府令で定めるものは前条第三項に規定する有価証券報告書とすることができる。
en-us	(4) Notwithstanding the provisions of the preceding two paragraphs, when a person who intends to submit a securities registration statement falls under the cases prescribed in paragraph (3) of the preceding Article, the period specified by Cabinet Office Order, referred to in Article 5, paragraph (4), item (i) of the Act, may be the period prescribed in paragraph (3) of the preceding Article, and annual securities reports specified by Cabinet Office Order, referred to in that item, may be securities registration statements as prescribed in paragraph (3) of the preceding Article.

ja-jp	５　法第五条第四項第二号に規定する内閣府令で定める基準は、次の各号のいずれかに掲げる基準とする。
en-us	(5) The criteria specified by Cabinet Office Order, referred to in Article 5, paragraph (4), item (ii) of the Act, are any of the criteria listed in the following items:

ja-jp	一　有価証券届出書を提出しようとする者が、本邦の金融商品取引所に上場されている株券（特定上場有価証券を除く。以下この項において「上場株券」という。）又は認可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ている株券（特定店頭売買有価証券を除く。以下この項において「店頭登録株券」という。）を発行しており、かつ、次のいずれかの場合に該当すること。
en-us	(i) when the person who intends to submit a securities registration statement is issuing share certificates listed on a financial instruments exchange in Japan (excluding specified listed securities; hereinafter referred to as the "listed share certificates" in this paragraph) or share certificates registered as over-the-counter traded securities at an authorized financial instruments firms association (excluding specified over-the-counter traded securities; hereinafter referred to as "over-the-counter registered share certificates" in this paragraph), and which fall under any of the following cases:

ja-jp	イ　上場日等（当該者の発行する株券が、上場株券である場合にあつては法第二十四条第一項第一号に掲げる有価証券に該当することとなつた日、店頭登録株券である場合にあつては同項第二号に掲げる有価証券に該当することとなつた日をいう。以下この号において同じ。）が当該有価証券届出書の提出日の三年六月前の日以前の日である場合において、当該者の発行済株券について、当該有価証券届出書の提出日の六月前の日から提出日の前日までの間のいずれかの日（以下この項において「算定基準日」という。）以前三年間の金融商品市場における売買金額又は認可金融商品取引業協会の発表する売買金額（以下この号において「売買金額」という。）の合計を三で除して得た額が百億円以上であり、かつ、三年平均時価総額（当該算定基準日、その日の属する年（以下この項において「算定基準年」という。）の前年の応当日及び当該算定基準年の前々年の応当日における時価総額（金融商品市場における時価総額又は認可金融商品取引業協会の発表する時価総額をいう。以下この項において「時価総額」という。）の合計を三で除して得た額をいう。以下この項において同じ。）が百億円以上であること。
en-us	(a) when the listing date, etc. (meaning the day on which the share certificates issued by the relevant person have come to fall under the securities listed in Article 24, paragraph (1), item (i) of the Act when they are listed share certificates, and the day on which the share certificates have come to fall under the securities listed in item (ii) of that paragraph when they are over-the-counter registered share certificates; hereinafter the same applies in this item) is on or preceding the day three years and six months prior to the submission date of the relevant securities registration statement, with regard to the issued share certificates of the relevant person, the amount obtained by dividing the total trading value on the financial instruments market or the total trading value announced by the authorized financial instruments firms association (hereinafter referred to as the "trading value" in this item) within three years prior to any of the days between the day six months before the submission date of the securities registration statement and the day preceding the submission date (hereinafter such day is referred to as the "calculation base date" in this paragraph) by three is ten billion yen or more and the average market capitalization for three years (meaning the amount obtained by dividing the aggregate market capitalization (meaning the market capitalization on the Financial Instruments Market or the market capitalization announced by the authorized financial instruments firms association; hereinafter referred to as the "market capitalization" in this paragraph) of such share certificates as of the relevant calculation base date, the day corresponding to such calculation base date which falls within the year immediately prior to the year that includes the calculation base date (hereinafter referred to as the "calculation base year" in this paragraph), and the day corresponding to such calculation base date which falls within the year two years prior to the relevant calculation base year by three; hereinafter the same applies in this paragraph) is ten billion yen or more;

ja-jp	ロ　上場日等が当該有価証券届出書の提出日以前三年六月前の日後の日で二年六月前の日以前の日である場合において、当該者の発行済株券について、算定基準日以前二年間の売買金額の合計を二で除して得た額が百億円以上であり、かつ、二年平均時価総額（当該算定基準日及び算定基準年の前年の応当日における時価総額の合計を二で除して得た額をいう。以下この項において同じ。）が百億円以上であること。
en-us	(b) when the listing date, etc. falls within the period between the day three years and six months before the submission date of the relevant securities registration statement and the day that is on or preceding the day two years and six months before the relevant submission date, with regard to the issued share certificates of the relevant person, the amount obtained by dividing the total trading value for the two years prior to the calculation base date by two is ten billion yen or more, and the average market capitalization for two years (meaning the amount obtained by dividing the aggregated market capitalization as of the relevant calculation base date and the day corresponding to such calculation base date which falls within the year immediately prior to the calculation base year by two; hereinafter the same applies in this paragraph) is ten billion yen or more;

ja-jp	ハ　上場日等が当該有価証券届出書の提出日の二年六月前の日後の日である場合において、当該者の発行済株券について、算定基準日以前一年間の売買金額が百億円以上であり、かつ、基準時時価総額（当該算定基準日における時価総額をいう。以下この項において同じ。）が百億円以上であること。
en-us	(c) when the listing date, etc. is after the day two years and six months before the submission date of the relevant securities registration statement, with regard to the issued share certificates of the relevant person, the trading value of such issued share certificates for the year one year prior to the calculation base date is ten billion yen or more and the market capitalization at the base time (meaning the market capitalization as of the relevant calculation base date; hereinafter the same applies in this paragraph) is ten billion yen or more;

ja-jp	ニ　当該者の発行済株券について、三年平均時価総額（上場日等が当該有価証券届出書の提出日の三年六月前の日後の日で二年六月前の日以前の日である場合には、二年平均時価総額、上場日等が当該有価証券届出書の提出日の二年六月前の日後の日である場合には、基準時時価総額）が二百五十億円以上であること。
en-us	(d) that with regard to the issued share certificates of the relevant person, the average market capitalization for three years (when the listing date, etc. falls within the period between the day after the day three years and six months before the submission date of the relevant securities registration statement and the day that is on or preceding the day two years and six months before the submission date, the average market capitalization for two years, and when the listing date, etc. is after the day two years and six months before the submission date of the relevant securities registration statement, the market capitalization at the base time) is 25 billion yen or more;

ja-jp	ホ　当該者が本邦において当該有価証券届出書の提出日以前五年間にその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を提出することにより発行し、又は交付された社債券の券面総額又は振替社債の総額が百億円以上であること。
en-us	(e) that the total amount of the face values of the corporate bond certificates or the total amount of the book-entry corporate bonds that, during the five-year period prior to the submission date of the relevant securities registration statement, the relevant person issued or that were delivered by submitting a securities registration statement or shelf registration supplements pertaining to the public offering or secondary distribution thereof in Japan is 10 billion yen or more; or

ja-jp	ヘ　法令により優先弁済を受ける権利を保証されている社債券（新株予約権付社債券を除く。）を既に発行していること。
en-us	(f) that the relevant person has already issued Corporate Bond Certificates for which rights to receive preferential payment are guaranteed by laws and regulations (excluding Corporate Bond Certificates with Share Options).

ja-jp	二　前号イに規定する上場日等が当該有価証券届出書の提出日の三年六月前の日後の日であり、かつ、有価証券届出書を提出しようとする者が同号イ中「法第二十四条第一項第一号」を「法第二十四条第一項第二号」に、「同項第二号」を「同項第一号」に、「又は認可金融商品取引業協会の発表する売買金額」を「及び認可金融商品取引業協会の発表する売買金額」に、「又は認可金融商品取引業協会の発表する時価総額」を「及び認可金融商品取引業協会の発表する時価総額」に読み替えた後の同号イからニまでのいずれかの場合に該当すること。
en-us	(ii) when the listing date, etc. prescribed in (a) of the preceding item is the day after the day three years and six months before the submission date of the relevant securities registration statement and the person who intends to submit a securities registration statement falls under any of the cases listed in (a) through (d) of that item after replacing the phrases "Article 24, paragraph (1), item (i) of the Act," "item (ii) of that paragraph," "or the total trading value announced by the authorized financial instruments firms association" and "or the market capitalization announced by the authorized financial instruments firms association" in (a) of that item with "Article 24, paragraph (1), item (ii) of the Act," "(i) of that paragraph," "and the total trading value announced by the authorized financial instruments firms association" and "and the market capitalization announced by the authorized financial instruments firms association" respectively;

ja-jp	三　有価証券届出書を提出しようとする者が、指定外国金融商品取引所に上場されている株券を発行しており、かつ、当該者の発行済株券について、外国金融商品市場（法第二条第八項第三号ロに規定する外国金融商品市場をいう。以下同じ。）における基準時時価総額が千億円以上であること。
en-us	(iii) that the person who intends to submit a securities registration statement has issued share certificates listed on a designated foreign financial instruments exchange and, with regard to the issued share certificates of the relevant person, the market capitalization at the base time in a foreign financial instruments market (meaning a foreign financial instruments market as prescribed in Article 2, paragraph (8), item (iii), (b) of the Act; the same applies hereinafter) is 100 billion yen or more; and

ja-jp	四　第一号ホの場合に該当すること（前三号に該当する場合を除く。）。
en-us	(iv) when the relevant person falls under the cases prescribed in item (i), (e) (excluding cases falling under the preceding three items).

ja-jp	（コマーシャル・ペーパーに係る参照方式の利用適格要件の特例）
en-us	(Special Provisions for the Qualification Requirements for Use of the Reference Method Pertaining to Commercial Papers)

ja-jp	第九条の五　コマーシャル・ペーパーの発行者が当該コマーシャル・ペーパーの募集又は売出しに係る有価証券届出書を提出しようとする場合には、当該発行者が本邦において当該有価証券届出書の提出日以前五年間にその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を提出することにより発行し、又は交付されたコマーシャル・ペーパーの発行価額又は売出価額の総額が百億円以上である場合にも、法第五条第四項第二号に規定する内閣府令で定める基準を満たすものとする。
en-us	Article 9-5 When an issuer of commercial paper intends to submit a securities registration statement pertaining to a public offering or secondary distribution of commercial paper, even if the total amount of the issue value or distribution value of the commercial paper that, during the five-year period prior to the submission date of the relevant securities registration statement, the relevant issuer issued or that was delivered by submitting a securities registration statement or shelf registration supplements pertaining to the public offering or secondary distribution thereof in Japan is 10 billion yen or more, the issuer is to satisfy the criteria specified by Cabinet Office Order, referred to in Article 5, paragraph (4), item (ii) of the Act.

ja-jp	（外国会社届出書の提出要件）
en-us	(Requirements for Submission of Foreign Company Report)

ja-jp	第九条の六　法第五条第六項に規定する内閣府令で定める場合は、届出書提出外国会社（同項に規定する届出書提出外国会社又は届出書提出外国者をいう。以下同じ。）が同条第一項（同条第五項において準用する場合を含む。以下同じ。）の規定による届出書に代えて外国会社届出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 9-6 (1) The cases specified by Cabinet Office Order, referred to in Article 5, paragraph (6) 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 a written notification under paragraph (1) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article; the same applies hereinafter) by a reporting foreign company (meaning a reporting foreign company or reporting foreign person prescribed in paragraph (6) of that Article; the same applies hereinafter) 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	２　法第五条第六項第二号に規定する内閣府令で定める者は、次に掲げる者とする。
en-us	(2) The persons specified by Cabinet Office Order, referred to in Article 5, paragraph (6), item (ii) of the Act, are the following persons:

ja-jp	一　外国金融商品市場を開設する者
en-us	(i) a person who establishes a foreign financial instruments market; and

ja-jp	二　外国金融商品市場に準ずるものとして外国に開設された店頭売買有価証券市場（法第六十七条第二項に規定する店頭売買有価証券市場をいう。第十四条の十四の二第一項第二号において同じ。）の性質を有する市場を開設する者
en-us	(ii) a person who establishes a market which has the nature of an over-the-counter securities market (meaning an over-the-counter securities market as prescribed in Article 67, paragraph (2) of the Act; the same applies in Article 14-14-2, paragraph (1), item (ii)) which has been established in a foreign state as the equivalent of a foreign financial instruments market.

ja-jp	（外国会社届出書の提出等）
en-us	(Submission of Foreign Company Reports)

ja-jp	第九条の七　法第五条第六項の規定により外国会社届出書を提出しようとする届出書提出外国会社は、同項第一号に掲げる書類（第七号の五様式により作成したものに限る。）、同項第二号に掲げる書類及びその補足書類（同条第七項（法第二十七条において準用する場合を含む。）に規定する補足書類をいう。第十一条の三第二項第一号及び第十二条第一項第二号において同じ。）三通を関東財務局長に提出しなければならない。
en-us	Article 9-7 (1) A reporting foreign company which intends to submit a foreign company report pursuant to the provisions of Article 5, paragraph (6) of the Act must submit three copies of the documents listed in item (i) of that paragraph (limited to documents prepared using Form 7-5), documents listed in item (ii) of that paragraph and the supplementary documents thereto (meaning supplementary documents prescribed in paragraph (7) of that Article (including as applied mutatis mutandis pursuant to Article 27 of the Act); the same applies in Article 11-3, paragraph (2), item (i) and Article 12, paragraph (1), item (ii)) to the Director-General of the Kanto Local Finance Bureau.

ja-jp	２　法第五条第七項に規定する書類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 the protection of investors among the matters stated in the documents, referred to in Article 5, paragraph (7) of the Act, are the matters specified in the following items, according to the category of the matters listed in the respective items.

ja-jp	一　第七号様式　次に掲げる項目に記載すべき事項に相当する事項
en-us	(i) Form 7: matters equivalent to the matters to be stated in the following items:

ja-jp	イ　「第二部　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	(a) "1. Transition of Major Management Indicators, etc." and "3. Contents of Business" in "Section 2. Company Outlines" of "Part II. Company Information";

ja-jp	ロ　「第二部　企業情報」の「第３　事業の状況」の「３　事業等のリスク」
en-us	(b) "3. Business-related Risks, etc." in "Section 3. Business Status" of "Part II. Company Information"; and

ja-jp	ハ　「第二部　企業情報」のうち、イ及びロに掲げる項目以外の項目であつて、届出書提出外国会社が公益又は投資者保護のため必要かつ適当なものと認める項目
en-us	(c) among information contained in "Part II. Company Information," items other than those listed in (a) and (b), as the reporting foreign company deems necessary and appropriate for the public interest or protection of investors.

ja-jp	二　第七号の四様式　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 7-4: matters equivalent to the matters to be stated in the following items:

ja-jp	イ　「第三部　発行者情報」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	(a) "1. Transition of Major Management Indicators, etc." and "3. Contents of Business" in "Section 2. Company Outlines" of "Part III. Issuer's Information";

ja-jp	ロ　「第三部　発行者情報」の「第３　事業の状況」の「３　事業等のリスク」
en-us	(b) "3. Business-related Risks, etc." in "Section 3. Business Status" of "Part III. Issuer's Information"; and

ja-jp	ハ　「第三部　発行者情報」のうち、イ及びロに掲げる項目以外の項目であつて、届出書提出外国会社が公益又は投資者保護のため必要かつ適当なものと認める項目
en-us	(c) among information contained in "Part III. Issuer's Information," items other than those set forth in (a) and (b), as the reporting foreign company deems necessary and appropriate for the public interest or protection of investors.

ja-jp	３　法第五条第七項に規定する書類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有価証券届出書に記載すべき事項（第七号様式にあつては「第一部　証券情報」、第七号の四様式にあつては「第一部　証券情報」及び「第二部　組織再編成、株式交付又は公開買付けに関する情報」に記載すべき事項を除く。次項第二号において「発行者情報」という。）であつて、当該書類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 those necessary and appropriate for the public interest or the protection of investors among the matters that are not stated in the documents prescribed in Article 5, paragraph (7) of the Act are, among the matters to be stated in an annual securities report prepared using the form listed in the items of the preceding paragraph (excluding the matters to be stated in "Part I. Information on Securities" in the case of Form 7, and excluding the matters to be stated in "Part I. Information on Securities" and "Part II. Information on Reorganization, Partial Share Exchange, or Tender Offer Bid" in the case of Form 7-4; referred to as "issuer's information" in item (ii) of the following paragraph) but which have not been stated in the relevant document (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, a Japanese translation of the summary thereof is attached).

ja-jp	４　法第五条第七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 documents specified by Cabinet Office Order, referred to in Article 5, paragraph (7) of the Act, are as follows:

ja-jp	一　不記載事項（第二項各号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) a document stating the unstated information (excluding the matters specified in the items of 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届出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 the foreign company report which correspond to the relevant matters.

ja-jp	（有価証券届出書の添付書類）
en-us	(Documents Attached to the Securities Registration Statement)

ja-jp	第十条　法第五条第十三項（法第二十七条において準用する場合を含む。）の規定により有価証券届出書に添付すべき書類（次条において「添付書類」という。）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届出書の区分に応じ、当該各号に定める書類とする。この場合において、第四号ホからトまで（第五号から第八号までにおいて引用する場合を含む。）に掲げる書類を有価証券届出書に添付できないときには、当該有価証券届出書の提出の日以後届出がその効力を生ずることとなる日の前日までに提出することができる。
en-us	Article 10 (1) The documents specified by Cabinet Office Order as the documents to be attached to a securities registration statement (such documents are referred to as the "attached documents" in the following Article) pursuant to the provisions of Article 5, paragraph (13) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) are the documents specified in the following items according to the category of the securities registration statement listed in the respective items. In this case, if the documents listed in (e) through (g) of item (iv) (including cases where they are cited in item (v) through item (viii)) cannot be attached to the securities registration statement, the documents may be submitted by the day immediately preceding the day on which the notification comes into effect which is the day on or after the submission date of the securities registration statement:

ja-jp	一　第二号様式により作成した有価証券届出書　次に掲げる書類
en-us	(i) a securities registration statement using Form 2: 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　当該有価証券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があつた場合におけ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若しくは行政庁の認可を受けたことを証する書面（会社法第三十二条第一項に規定する発起人全員の同意があつた場合には、当該同意があつたことを知るに足る書面）又はこれらに類する書面
en-us	(b) if a resolution by the board of directors has been adopted or a resolution has been adopted at a shareholders meeting with regard to the issuance of the relevant securities, a copy of the minutes of the board of directors meeting, a copy of the minutes of the shareholders meeting, or a document proving that the Authorization of an Administrative Agency has been obtained (if consent of all incorporators as prescribed in Article 32, paragraph (1) of the Companies Act has been obtained, a document sufficient to show that the relevant consent has been obtained) or documents similar thereto;

ja-jp	ハ　当該有価証券の発行による会社（指定法人を含む。）の資本金の額の変更につき、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	(c) with regard to the changes to the amount of stated capital of a company (including a designated corporation) due to the issuance of the relevant securities, when permission, authorization, or approval of an administrative agency is required, a document sufficient to show that the relevant permission, authorization, or approval has been granted;

ja-jp	ニ　当該有価証券が社債、社会医療法人債、学校債券若しくは学校貸付債権（第四号及び第十七条第一項において「社債等」という。）又はコマーシャル・ペーパーであつて保証が付されている場合には、次に掲げる書面
en-us	(d) when the relevant securities are corporate bonds, social medical care corporation bonds, educational institution bond certificates, or educational institution loan claims (collectively referred to as "corporate bonds, etc." in item (iv) and Article 17, paragraph (1)) or are commercial paper and guarantees are attached thereto, the following documents:

ja-jp	（１）　当該保証を行つている会社（指定法人及び組合等を含む。以下「保証会社」という。）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 company (including a designated corporation and partnership, etc.; hereinafter referred to as a "guarantor company") (when the company is a partnership, etc. other than a corporation, a copy of the contract pertaining to the partnership agreement) which provides the guarantee, 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 the resolution made at the relevant shareholders meeting adopted in order to provide the relevant guarantee, or any other documents proving that procedures necessary for providing the relevant guarantee have been undertaken; 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 content of the guarantee.

ja-jp	ホ　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	(e) when the relevant securities are covered warrants and if a contract pertaining to the options indicated on the relevant covered warrants has been concluded, a copy of the written contract;

ja-jp	ヘ　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	(f) when the relevant securities are beneficiary certificates of securities in trust, a copy of the trust contract concluded concerning the issuance of the beneficiary certificates of securities in trust and a copy of any other major contracts; and

ja-jp	ト　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	(g) when the relevant securities are depository receipts, a copy of the depository contract concluded concerning the issuance of the depository receipts and a copy of any other major contracts.

ja-jp	二　第二号の二様式により作成した有価証券届出書　次に掲げる書類
en-us	(ii) a securities registration statement prepared using Form 2-2: the following documents

ja-jp	イ　前号イに掲げる書類（第十七条第一項ただし書の規定により、当該書類が当該有価証券届出書の組込書類に含まれていない場合に限る。）
en-us	(a) the documents listed in (a) of the preceding item (limited to cases where the relevant documents are not included in the incorporated documents of the securities registration statement pursuant to the proviso to Article 17, paragraph (1));

ja-jp	ロ　前号ロからトまでに掲げる書類
en-us	(b) the documents listed in (b) through (g) of the preceding item; and

ja-jp	ハ　当該有価証券届出書の提出者が第九条の三第三項に規定する期間継続して有価証券報告書のうち同項に規定するものを提出している者である場合には、次に掲げる事項を記載した書面（同項第一号に掲げる要件に該当する場合は（２）を除く。）
en-us	(c) when the person who submits the securities registration statement is a person who has been continuously submitting the annual securities reports which are prescribed in Article 9-3, paragraph (3) for the period prescribed in that paragraph, documents containing the following matters (excluding the matters listed in 2. below if the requirements listed in item (i) of that paragraph have been satisfied):

ja-jp	（１）　当該提出者の当該株式移転完全子会社及び適格株式移転完全子会社の名称、住所、代表者の氏名、資本金及び事業の内容
en-us	1. the name, address, name of the representative person, stated capital, and content of the business of the relevant wholly owned subsidiary company resulting from the share transfer and the eligible wholly owned subsidiary company resulting from the share transfer of the person who submits the securities registration statement;

ja-jp	（２）　同項に規定する株式移転の日の前日における当該提出者の当該株式移転完全子会社及び適格株式移転完全子会社の株主数
en-us	2. the number of shareholders of the relevant wholly owned subsidiary company resulting from the share transfer and the eligible wholly owned subsidiary company resulting from the share transfer of the relevant person who submits the securities registration statement as of the day immediately preceding the day of share transfer as prescribed in Article 9-3, paragraph (3);

ja-jp	（３）　当該株式移転の目的
en-us	3. the purpose of the relevant share transfer; and

ja-jp	（４）　当該株式移転の方法及び当該株式移転に係る当該適格株式移転完全子会社の株主総会の決議の内容
en-us	4. the method of the relevant share transfer and the details of the resolution made at a shareholders meeting of the relevant eligible wholly owned subsidiary company resulting from the share transfer subject to the relevant share transfer.

ja-jp	三　第二号の三様式により作成した有価証券届出書　次に掲げる書類
en-us	(iii) a securities registration statement prepared using Form 2-3: the following documents

ja-jp	イ　第一号イに掲げる書類（第十七条第一項ただし書の規定により、当該書類が当該有価証券届出書の参照書類に含まれていない場合に限る。）
en-us	(a) the documents listed in item (i), (a) (limited to cases where the relevant documents are not included in the reference documents of the securities registration statement pursuant to the proviso to Article 17, paragraph (1));

ja-jp	ロ　第一号ロからトまでに掲げる書類
en-us	(b) the documents listed in item (i), (b) through (g);

ja-jp	ハ　当該有価証券届出書の提出者が法第五条第四項各号に掲げる要件を満たしていることを示す書面
en-us	(c) a document proving that the person who submits the securities registration statement satisfies the requirements listed in the items of Article 5, paragraph (4) of the Act;

ja-jp	ニ　当該有価証券届出書の提出者が第九条の四第四項の規定により法第五条第四項第一号の要件を満たしている場合には、前号ハに掲げる書面
en-us	(d) when the person who submits the securities registration statement satisfies the requirements listed in Article 5, paragraph (4), item (i) of the Act pursuant to the provisions of Article 9-4, paragraph (4), the documents listed in (c) of the preceding item;

ja-jp	ホ　当該有価証券届出書において参照すべき旨記載された有価証券報告書の提出日以後次の（１）又は（２）に掲げる事情が生じた場合（当該（１）又は（２）に規定する重要な事実の内容を記載した半期報告書、臨時報告書又は訂正報告書が当該有価証券届出書の参照書類に含まれている場合を除く。）における当該重要な事実の内容を記載した書類
en-us	(e) when the circumstances listed in the following 1. or 2. occur on or after the submission date of an annual securities report for which a statement to the effect that reference thereto should be made has been made in the securities registration statement (excluding cases where a semiannual securities report, extraordinary report, or amendment report stating the details of the material facts listed in 1. or 2. is included in the reference documents of the relevant securities registration statement), a document stating the details of the material fact:

ja-jp	（１）　当該提出日前に発生した当該有価証券報告書に記載すべき重要な事実で、当該書類を提出する時にはその内容を記載することができなかつたものにつき、記載することができる状態になつたこと。
en-us	1. that with regard to a material fact to be contained in the relevant annual securities report which occurred before the submission date thereof, the details of which could not be stated when submitting the relevant documents, it has become possible for the relevant material fact to be stated; and

ja-jp	（２）　当該有価証券報告書に記載すべき事項に関し重要な事実が発生したこと。
en-us	2. that a material fact concerning the matters to be stated in the relevant annual securities report has occurred.

ja-jp	ヘ　事業内容の概要及び主要な経営指標等の推移を的確かつ簡明に説明した書面
en-us	(f) a document explaining accurately and concisely the outline of the business and the transition of the major management indicators, etc.

ja-jp	三の二　第二号の四様式により作成した有価証券届出書　第一号に定める書類
en-us	(iii)-2 a securities registration statement prepared using Form 2-4: the documents specified in item (i);

ja-jp	三の三　第二号の五様式により作成した有価証券届出書　次に掲げる書類
en-us	(iii)-3 a securities registration statement prepared using Form 2-5: the following documents

ja-jp	イ　第一号に定める書類
en-us	(a) the documents specified in item (i); and

ja-jp	ロ　提出会社が組織再編成（法第二条の三第一項に規定する組織再編成をいう。）を行う会社以外の会社である場合には、当該組織再編成を行う会社の定款
en-us	(b) when the reporting company is a company other than the one that is implementing the reorganization (meaning a reorganization as prescribed in Article 2-3, paragraph (1) of the Act), the articles of incorporation of the company which is implementing the relevant reorganization.

ja-jp	三の四　第二号の六様式により作成した有価証券届出書　前号に定める書類
en-us	(iii)-4 a securities registration statement prepared using Form 2-6: the documents specified in the preceding item;

ja-jp	三の五　第二号の七様式により作成した有価証券届出書　第三号の三に定める書類
en-us	(iii)-5 a securities registration statement prepared using Form 2-7: the documents specified in item (iii)-3;

ja-jp	四　第七号様式により作成した有価証券届出書　次に掲げる書類
en-us	(iv) a securities registration statement prepared using Form 7: the following documents

ja-jp	イ　第一号に定める書類
en-us	(a) the documents specified in item (i);

ja-jp	ロ　当該有価証券届出書に記載された当該有価証券届出書を提出しようとする外国会社（以下この号において「当該外国会社」という。）の代表者が当該有価証券の募集又は売出しの届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 which intends to submit the securities registration statement as stated in the relevant securities registration statement (hereinafter referred to as the "foreign company" in this item), is a person who has legitimate authority concerning the notification of public offering or secondary distribution of the securities;

ja-jp	ハ　当該外国会社が、本邦内に住所を有する者に、当該有価証券の募集又は売出しの届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 a 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 notification of public offering or secondary distribution of the securities;

ja-jp	ニ　当該有価証券の募集又は売出しが適法であること及び当該有価証券届出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 stating that the public offering or secondary distribution of securities is lawful and that the matters concerning laws and regulations that are stated in the securities registration statement are true and accurate;

ja-jp	ホ　外国為替及び外国貿易法第二十一条第一項又は第二項の規定による許可を必要とする場合における当該許可を受けたことを証する書面
en-us	(e) when permission is required pursuant to the provisions of Article 21, paragraph (1) or (2) of the Foreign Exchange and Foreign Trade Act, a document proving that the relevant permission has been obtained;

ja-jp	ヘ　当該外国会社が金融商品取引業者との間に締結した元引受契約の契約書の写し
en-us	(f) a copy of the wholesale underwriting contract which the relevant foreign company has concluded with a financial instruments business operator; and

ja-jp	ト　当該有価証券が社債等である場合には、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	(g) when the relevant securities are corporate bonds, etc., a copy of the contract in which the relevant foreign company has entrusted the duties of administration of claims or other duties to perform acts for obligees or acts for the relevant foreign company and a copy of the contract concerning payment of principal and interest.

ja-jp	五　第七号の二様式により作成した有価証券届出書（第九条の三第二項第二号に掲げる者が作成したものに限る。）　次に掲げる書類
en-us	(v) a securities registration statement prepared using Form 7-2 (limited to the statement prepared by a person listed in Article 9-3, paragraph (2), item (ii)): the following documents

ja-jp	イ　第二号イ及びロに掲げる書類
en-us	(a) the documents listed in item (ii), (a) and (b);

ja-jp	ロ　当該有価証券の募集又は売出しが適法であることについての法律専門家の法律意見書
en-us	(b) a legal opinion letter by legal experts stating that the public offering or secondary distribution of the securities is lawful; and

ja-jp	ハ　前号ロ、ハ及びホからトまでに掲げる書類
en-us	(c) the documents listed in (b), (c), and (e) through (g) of the preceding item.

ja-jp	五の二　第七号の二様式により作成した有価証券届出書（第九条の三第二項第三号に掲げる者が作成したものに限る。）　次に掲げる書類
en-us	(v)-2 a securities registration statement prepared using Form 7-2 (limited to the statement prepared by a person specified in Article 9-3, paragraph (2), item (iii)): the following documents

ja-jp	イ　第一号ロ及びハに掲げる書類
en-us	(a) the documents listed in (b) and (c) of item (i);

ja-jp	ロ　第四号ロ、ハ及びホからトまでに掲げる書類
en-us	(b) the documents listed in (b), (c), and (e) through (g) of item (iv); and

ja-jp	ハ　前号ロに掲げる書類
en-us	(c) the documents listed in (b) of the preceding item.

ja-jp	六　第七号の三様式により作成した有価証券届出書（第九条の三第二項第二号に掲げる者が作成したものに限る。）　次に掲げる書類
en-us	(vi) a securities registration statement prepared using Form 7-3 (limited to the statement prepared by a person specified in Article 9-3, paragraph (2), item (ii)): the following documents

ja-jp	イ　第三号に定める書類
en-us	(a) the documents specified in item (iii);

ja-jp	ロ　第四号ロ、ハ及びホからトまでに掲げる書類
en-us	(b) the documents listed in (b), (c), and (e) through (g) of item (iv); and

ja-jp	ハ　第五号ロに掲げる書類
en-us	(c) the documents listed in item (v), (b).

ja-jp	六の二　第七号の三様式により作成した有価証券届出書（第九条の三第二項第三号に掲げる者が作成したものに限る。）　次に掲げる書類
en-us	(vi)-2 a securities registration statement prepared using Form 7-3 (limited to the one prepared by a person specified in Article 9-3, paragraph (2), item (iii)): the following documents

ja-jp	イ　第一号ロ及びハに掲げる書類
en-us	(a) the documents listed in (b) and (c) of item (i);

ja-jp	ロ　第三号ハからヘまでに掲げる書類
en-us	(b) the documents listed in (c) through (f) of item (iii);

ja-jp	ハ　第四号ロ、ハ及びホからトまでに掲げる書類
en-us	(c) the documents listed in (b), (c), and (e) through (g) of item (iv); and

ja-jp	ニ　第五号ロに掲げる書類
en-us	(d) the documents listed in (b) of item (v).

ja-jp	七　第七号の四様式により作成した有価証券届出書　次に掲げる書類
en-us	(vii) a securities registration statement prepared using Form 7-4: the following documents

ja-jp	イ　第三号の三に掲げる書類
en-us	(a) the documents listed in item (iii)-3; and

ja-jp	ロ　第四号ロからトまでに掲げる書類
en-us	(b) the documents listed in item (iv), (b) through (g).

ja-jp	八　外国会社届出書　次に掲げる書類
en-us	(viii) foreign company registration statement: the following documents

ja-jp	イ　第一号ロ、ハ及びヘに掲げる書類
en-us	(a) the documents listed in (b), (c) and (f) of item (i);

ja-jp	ロ　第四号ロ、ハ及びホからトまでに掲げる書類
en-us	(b) the documents listed in (b), (c), and (e) through (g) of item (iv);

ja-jp	ハ　第三号の三ロに掲げる書類（第八条第一項第五号に掲げる場合に該当する場合に限る。）
en-us	(c) the document listed in (b) of item (iii)-3 (limited to the case falling under the case listed in Article 8, paragraph (1), item (v)); and

ja-jp	ニ　第五号ロに掲げる書類
en-us	(d) the document listed in (b) of item (v).

ja-jp	２　次の各号に掲げる書類には、当該各号に定める翻訳文を付さなければならない。
en-us	(2) To the documents listed in the following items, the translations listed in the respective item must be attached.

ja-jp	一　前項第四号、第五号、第六号及び第七号に定める書類であつて日本語により記載されていないもの　日本語による翻訳文
en-us	(i) documents specified in items (iv), (v), (vi) and (vii) of the preceding paragraph which are not written in Japanese: Japanese translations; and

ja-jp	二　前項第五号の二、第六号の二及び第八号に定める書類であつて日本語又は英語により記載されていないもの　日本語又は英語による翻訳文
en-us	(ii) documents specified in items (v)-2, (vi)-2 and (viii) of the preceding paragraph which are not stated in Japanese or English: Japanese or English translations

ja-jp	（有価証券届出書の自発的訂正）
en-us	(Voluntary Amendment of Securities Registration Statement)

ja-jp	第十一条　提出した有価証券届出書又はその添付書類につき、法第七条第一項（法第二十七条において準用する場合を含む。）の規定により訂正届出書を提出すべきものとして内閣府令で定める事情は、次の各号に掲げる事情とする。
en-us	Article 11 With regard to a securities registration statement or the attached documents that have been submitted, the circumstances specified by Cabinet Office Order as those that require submission of amendments pursuant to Article 7, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) are the circumstances listed in the following items:

ja-jp	一　当該提出日前に発生した当該有価証券届出書又はその添付書類に記載すべき重要な事実で、これらの書類を提出する時にはその内容を記載することができなかつたものにつき、記載することができる状態になつたこと。
en-us	(i) that with regard to a material fact to be stated in the relevant securities registration statement or its attached documents which occurred before the submission date thereof, the details of which could not be stated when submitting such documents, it has become possible for the relevant material fact to be stated;

ja-jp	二　当該有価証券届出書又はその添付書類に記載すべき事項に関し重要な事実が発生したこと。
en-us	(ii) that a material fact concerning the matters to be stated in the relevant securities registration statement or its attached documents has occurred; or

ja-jp	三　第九条各号に定める事項で当該有価証券届出書に記載しなかつたものにつき、その内容が決定したこと。
en-us	(iii) that with regard to the matters specified in the items of Article 9 which were not stated in the securities registration statement, the details thereof have been determined.

ja-jp	（外国会社訂正届出書の提出要件）
en-us	(Requirements for Submission of Foreign Company Amended Statement)

ja-jp	第十一条の二　法第七条第二項（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五条第六項に規定する内閣府令で定める場合は、届出書提出外国会社が訂正届出書に代えて外国において開示（同項第二号に規定する外国において開示をいう。第十七条の八及び第十八条の四において同じ。）が行われている当該訂正届出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「外国会社訂正届出書」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 11-2 The cases specified by Cabinet Office Order, referred to in Article 5, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 7, paragraph (2) 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 similar to an amended statement written in English which has been disclosed (meaning a disclosure in a foreign state prescribed in item (ii) of that paragraph; the same applies in Articles 17-8 and 18-4) in a foreign state (referred to as "foreign company amended statement") in lieu of the amendment by a reporting foreign company 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	（外国会社訂正届出書の提出等）
en-us	(Submission of Foreign Company Amended Statement)

ja-jp	第十一条の三　第九条の七の規定は、届出書提出外国会社が外国会社訂正届出書を提出する場合について準用する。
en-us	Article 11-3 (1) The provisions of Article 9-7 apply mutatis mutandis to the cases where a reporting foreign company submits a foreign company amended statement.

ja-jp	２　法第七条第二項において準用する法第五条第七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 5, paragraph (7) of the Act as applied mutatis mutandis pursuant to Article 7, paragraph (2) of the Act, are the statement of the following matters in Japanese:

ja-jp	一　訂正の対象となる外国会社届出書及びその補足書類の提出日
en-us	(i) the date of submission of the foreign company registration statement and supplementary documents thereto to be amended;

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

ja-jp	三　訂正の箇所及びその内容
en-us	(iii) the portions and details of the amendments.

ja-jp	（目論見書の作成を要しない有価証券の売出し）
en-us	(Secondary Distribution of Securities for Which the Preparation of a Prospectus May Be Omitted)

ja-jp	第十一条の四　法第十三条第一項（法第二十三条の十二第二項において準用する場合を含む。）に規定する内閣府令で定めるものは、次の各号に掲げる有価証券の売出しとする。ただし、当該有価証券の売出しに関し、令第二十条第一項に規定する安定操作取引を行う場合は、この限りでない。
en-us	Article 11-4 The secondary distribution of securities specified by Cabinet Office Order, referred to in Article 13, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 23-12, paragraph (2) of the Act), is a secondary distribution of securities listed in the following items; provided, however, that this does not apply when, with regard to the relevant secondary distribution of securities, a stabilizing transaction prescribed in Article 20, paragraph (1) of the Order is conducted:

ja-jp	一　法第二条第四項に規定する有価証券の売出しに該当しないもの
en-us	(i) that which does not fall under a secondary distribution of securities prescribed in Article 2, paragraph (4) of the Act; and

ja-jp	二　次に掲げる有価証券の売出しに該当しないもの
en-us	(ii) that which does not fall under a secondary distribution of securities listed as follows:

ja-jp	イ　有価証券の売出しに係る有価証券（株券、新株予約権証券、新株予約権が付されている有価証券若しくは株券に転換し得る有価証券又は法第二条第一項第十七号に掲げる有価証券のうちこれらの有価証券の性質を有するものに限る。以下この号において同じ。）の所有者である当該有価証券の発行者が行う当該有価証券の売出し
en-us	(a) a secondary distribution of securities (limited to share certificates, share option certificates, securities to which share options are attached or securities convertible to share certificates, or securities which have the nature of those securities among securities listed in Article 2, paragraph (1), item (xvii) of the Act; hereinafter the same applies in this item) that the issuer of the securities subject to the relevant secondary distribution of securities who is the holder of the relevant securities implements;

ja-jp	ロ　有価証券の売出しに係る有価証券の所有者が次に掲げる者に該当する場合における当該有価証券の売出し
en-us	(b) when the holder of the securities subject to the secondary distribution of securities falls under the following category of person, the relevant secondary distribution of securities:

ja-jp	（１）　当該有価証券の発行者の子会社等又は主要株主
en-us	1. a subsidiary company, etc. or major shareholder of the issuer of the relevant securities;

ja-jp	（２）　当該有価証券の発行者の役員又は発起人
en-us	2. an officer or incorporator of the issuer of the securities;

ja-jp	（３）　当該有価証券の発行者の子会社等又は主要株主（法人である場合に限る。）の役員又は発起人その他これに準ずる者
en-us	3. an officer or incorporator of a subsidiary company, etc. or a major shareholder (limited to a corporation) of the issuer of the relevant securities, or any other person equivalent thereto; and

ja-jp	（４）　当該有価証券の発行者が外国会社その他の会社以外の者の場合においては（１）から（３）までに掲げる者に類するもの
en-us	4. when the issuer of the relevant securities is a foreign company or any other person other than a company, a person similar to a person listed in 1. through 3.;

ja-jp	ハ　当該有価証券を他の者に取得させることを目的としてイ及びロに掲げる者から当該者が保有する当該有価証券を取得した金融商品取引業者等が行う当該有価証券の売出し
en-us	(c) a secondary distribution of securities that a financial instruments business operator, etc. who acquired from a person listed in (a) and (b) the relevant securities held by the relevant person for the purpose of having another person acquire the relevant securities implements;

ja-jp	ニ　有価証券の売出しに係る引受人（法第二条第六項第一号に規定する行為を行う者を除く。）に該当する金融商品取引業者等が行う当該有価証券の売出し
en-us	(d) a secondary distribution of securities that a financial instruments business operator, etc. who falls under the category of underwriter pertaining to the relevant secondary distribution of securities (excluding a person who performs the act prescribed in Article 2, paragraph (6), item (i) of the Act) implements; and

ja-jp	ホ　法第二条第六項第三号に規定する契約に基づき新株予約権証券を取得し、又は当該新株予約権証券に係る新株予約権を行使することにより有価証券を取得した金融商品取引業者等（同号に規定する契約を行う引受人に該当するものに限る。）が行う当該新株予約権証券又は当該有価証券に係る有価証券の売出し
en-us	(e) a secondary distribution of securities implemented by a financial instruments business operator, etc. (limited to an operator which falls under the category of an underwriter which concludes a contract prescribed in Article 2, paragraph (6), item (iii) of the Act) which acquired share option certificates based on a contract prescribed in that item or which acquired securities by exercising share options, in relation to the relevant share option certificates or securities.

ja-jp	（目論見書の作成を要しない新株予約権証券の募集に係る日刊新聞紙掲載事項）
en-us	(Matters to Be Publicized in Daily Newspapers in Relation to Public Offering of Share Option Certificates for Which Preparation of a Prospectus May Be Omitted)

ja-jp	第十一条の五　法第十三条第一項第二号に規定する内閣府令で定める事項は、次の各号に掲げる事項とする。
en-us	Article 11-5 The matters specified by Cabinet Office Order, referred to in Article 13, paragraph (1), item (ii) of the Act, are the following matters:

ja-jp	一　当該新株予約権証券に関して法第四条第一項本文、第二項本文又は第三項本文の規定による届出を行つた日
en-us	(i) the date of notification under the respective main clauses of Article 4, paragraph (1), (2) or (3) of the Act in relation to the relevant share option certificates;

ja-jp	二　令第十四条の十二の規定によりインターネットを利用して公衆の縦覧に供される前号に規定する届出に係る事項をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であつて、情報の提供を受ける者がその使用に係る電子計算機に入力することによつて当該情報の内容を閲覧することができるもの
en-us	(ii) the characters, marks, other codes, or a combination thereof, which are used to identify on the internet the matters in relation to the notification prescribed in the preceding item which is made available for public inspection by using the internet pursuant to the provisions of Article 14-12 of the Order, which allows the recipient of information to inspect the content of the information by entering such characters, marks, codes, or combinations thereof into the computer used by such recipient; and

ja-jp	三　当該新株予約権証券の発行に関する問合せを受けるための発行者の連絡先
en-us	(iii) The issuer's contact information for receiving inquiries relating to the issuance of the relevant share option certificates.

ja-jp	（届出を要する有価証券に係る交付しなければならない目論見書の記載内容）
en-us	(Content of Statements in the Prospectus to Be Delivered Pertaining to Securities Requiring Notification)

ja-jp	第十二条　法第十三条第二項第一号イ（１）（法第二十七条において準用する場合を含む。）に規定する内閣府令で定めるものは、次の各号に掲げる有価証券の発行者の区分に応じ、当該各号に定める事項とする。ただし、法第二十五条第四項（法第二十七条において準用する場合を含む。以下同じ。）の規定及び第二十一条第二項の規定により公衆の縦覧に供しないこととされた事項を除く。
en-us	Article 12 The matters specified by Cabinet Office Order, referred to in Article 13, paragraph (2), item (i), (a), 1. of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), are the matters specified in the following items according to the category of issuers of securities set forth in the respective items; provided, however, that the matters which are not to be made available for public inspection pursuant to the provisions of Article 25, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter) and Article 21, paragraph (2) are excluded:

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

ja-jp	イ　第二号様式第一部から第三部までに掲げる事項
en-us	(a) the matters listed in Part I through Part III of Form 2;

ja-jp	ロ　第二号の二様式第一部から第六部までに掲げる事項
en-us	(b) the matters listed in Part I through Part VI of Form 2-2;

ja-jp	ハ　第二号の三様式第一部から第五部までに掲げる事項
en-us	(c) the matters listed in Part I through Part V of Form 2-3;

ja-jp	ニ　第二号の四様式第一部、第二部及び第四部に掲げる事項
en-us	(d) the matters listed in Part I, Part II, and Part IV of Form 2-4;

ja-jp	ホ　第二号の五様式第一部から第五部まで及び第七部に掲げる事項
en-us	(e) the matters listed in Part I through Part V and Part VII of Form 2-5;

ja-jp	ヘ　第二号の六様式第一部から第四部まで及び第六部に掲げる事項
en-us	(f) the matters listed in Part I through Part IV and Part VI of Form 2-6; and

ja-jp	ト　第二号の七様式第一部から第三部まで、第五部及び第六部に掲げる事項
en-us	(g) the matters listed in Part I through Part III, Part V, and Part VI of Form 2-7.

ja-jp	二　外国会社　次に掲げる事項
en-us	(ii) a Foreign Company: the following matters

ja-jp	イ　第七号様式第一部から第三部までに掲げる事項
en-us	(a) the matters listed in Part I through Part III of Form 7;

ja-jp	ロ　第七号の二様式第一部から第六部までに掲げる事項
en-us	(b) the matters listed in Part I through Part VI of Form 7-2;

ja-jp	ハ　第七号の三様式第一部から第五部までに掲げる事項
en-us	(c) the matters listed in Part I through Part V of Form 7-3;

ja-jp	ニ　第七号の四様式第一部から第四部まで及び第六部に掲げる事項
en-us	(d) the matters listed in Part I through Part IV and Part VI of Form 7-4.

ja-jp	ホ　外国会社届出書及びその補足書類の記載事項のうち、イに掲げる事項に相当する事項
en-us	(e) the matters stated in the foreign company registration statement and supplementary documents thereto, which are equivalent to the matters set forth in (a); and

ja-jp	ヘ　外国会社届出書及びその補足書類の記載事項のうち、ニに掲げる事項に相当する事項
en-us	(f) the matters stated in the foreign company registration statement and supplementary documents thereto, which are equivalent to the matters set forth in (d).

ja-jp	（届出を要する有価証券に係る交付しなければならない目論見書の特記事項）
en-us	(Notable Matters in the Prospectus to Be Delivered Pertaining to Securities Requiring Notification)

ja-jp	第十三条　法第十三条第二項第一号イ（２）（法第二十七条において準用する場合を含む。）に規定する内閣府令で定めるものは、次の各号に掲げる目論見書の区分に応じ、当該各号に定めるものとする。
en-us	Article 13 (1) The matters specified by Cabinet Office Order, referred to in Article 13, paragraph (2), item (i), (a), 2. of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), are those specified in the following items according to the category of prospectus listed in the respective items:

ja-jp	一　届出目論見書　次に掲げる事項
en-us	(i) a notifiable prospectus: the following matters:

ja-jp	イ　当該目論見書に係る有価証券の募集又は売出しに関し、法第四条第一項から第三項までの規定による届出が行われている場合には、当該届出がその効力を生じている旨
en-us	(a) with regard to the public offering or secondary distribution of securities pertaining to the prospectus, if the notification under Article 4, paragraph (1) through (3) of the Act has been made, a statement to the effect that the relevant notification has come into effect;

ja-jp	ロ　当該有価証券が外国通貨又は暗号等資産をもつて表示されるものである場合には、外国為替相場又は暗号等資産の価値の変動により影響を受けることがある旨
en-us	(b) when the relevant securities are indicated in a foreign currency or a cryptoasset, a statement to the effect that these may be affected by changes in the foreign exchange rates or the value of the cryptoasset; and

ja-jp	ハ　法第十三条第三項（法第二十七条において準用する場合を含む。以下同じ。）の適用を受ける場合には、第十条第一項第三号ハからヘまでに掲げる書類に記載された事項
en-us	(c) when Article 13, paragraph (3) of the Act applies to the prospectus (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter), the matters stated in the documents listed in Article 10, paragraph (1), item (iii), (c) through (f).

ja-jp	二　届出仮目論見書　次に掲げる事項
en-us	(ii) a temporary notifiable prospectus: the following matters:

ja-jp	イ　当該届出仮目論見書に係る有価証券の募集又は売出しに関し、法第四条第一項から第三項までの規定による届出が行われている場合には、当該届出をした日及び当該届出の効力が生じていない旨
en-us	(a) with regard to the public offering or secondary distribution of securities pertaining to the temporary notifiable prospectus, if a notification under Article 4, paragraph (1) through (3) of the Act has been made, the day on which the relevant notification was made and a statement to the effect that the relevant notification has yet to come into effect;

ja-jp	ロ　当該届出仮目論見書に記載された内容につき、訂正が行われることがある旨
en-us	(b) with regard to the particulars stated in the temporary notifiable prospectus, a statement to the effect that amendments may be made; and

ja-jp	ハ　前号ロ及びハに掲げる事項
en-us	(c) the matters listed in (b) or (c) of the preceding item.

ja-jp	２　前項第一号ハに掲げる事項（同項第二号において引用する場合を含む。）は、届出目論見書又は届出仮目論見書の参照情報の次に、それ以外の事項は、届出目論見書若しくは届出仮目論見書の表紙又はその他の見やすい箇所に記載しなければならない。
en-us	(2) The matters listed in (c) of item (i) of the preceding paragraph (including as cited pursuant to item (ii) of that paragraph) must be stated following the reference information in the notifiable prospectus or temporary notifiable prospectus, and other matters must be stated on the front page or in some other conspicuous place in the notifiable prospectus or temporary notifiable prospectus.

ja-jp	（既に開示された有価証券に係る交付しなければならない目論見書の特記事項）
en-us	(Notable Matters in the Prospectus to Be Delivered Pertaining to Securities That Have Already Been Disclosed)

ja-jp	第十四条　法第十三条第二項第一号ロ（２）（法第二十七条において準用する場合を含む。）に規定する内閣府令で定めるものは、次の各号に掲げる目論見書の区分に応じ、当該各号に定める事項とする。
en-us	Article 14 (1) The matters specified by Cabinet Office Order, referred to in Article 13, paragraph (2), item (i), (b), 2. of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), are the matters listed in the following items according to the category of prospectus listed in the respective items:

ja-jp	一　届出目論見書　次に掲げる事項
en-us	(i) notifiable prospectus: the following matters:

ja-jp	イ　有価証券の売出しに係る目論見書の場合には、法第四条第一項から第三項までの規定による届出が行われていない旨
en-us	(a) in cases of a prospectus pertaining to a public offering of securities, a statement to the effect that notification under Article 4, paragraph (1) through (3) of the Act has not been made;

ja-jp	ロ　当該有価証券が外国通貨又は暗号等資産をもつて表示されるものである場合には、外国為替相場又は暗号等資産の価値の変動により影響を受けることがある旨
en-us	(b) when the relevant securities are indicated in a foreign currency or a cryptoasset, a statement to the effect that these may be affected by changes in the foreign exchange rates or the value of the cryptoasset; and

ja-jp	ハ　法第十三条第三項の適用を受ける場合には、第十条第一項第三号ハからヘまでに掲げる書類に記載された事項
en-us	(c) when Article 13 (3) of the Act applies to the prospectus, the matters stated in the documents listed in Article 10, paragraph (1), item (iii), (c) through (f).

ja-jp	二　届出仮目論見書　次に掲げる事項
en-us	(ii) temporary notifiable prospectus: the following matters:

ja-jp	イ　有価証券の売出しに係る仮目論見書の場合には、法第四条第一項から第三項までの規定による届出が行われていない旨
en-us	(a) in cases of a temporary prospectus pertaining to a public offering of securities, a statement to the effect that the notification under Article 4, paragraph (1) through (3) of the Act has not been made;

ja-jp	ロ　記載された内容につき、訂正が行われることがある旨
en-us	(b) with regard to the stated content, a statement to the effect that amendments may be made; and

ja-jp	ハ　前号ロ及びハに掲げる事項
en-us	(c) the matters listed in (b) and (c) of the preceding item.

ja-jp	２　前項第一号ハに掲げる事項（同項第二号において引用する場合を含む。）は、届出目論見書又は届出仮目論見書の参照情報の次に、それ以外の事項は、届出目論見書又は届出仮目論見書の表紙その他の見やすい箇所に記載しなければならない。
en-us	(2) The matters listed in item (i), (c) of the preceding paragraph (including as cited pursuant to item (ii) of that paragraph) must be stated following the reference information in the notifiable prospectus or temporary notifiable prospectus, and other matters must be stated on the front page or in some other conspicuous place in the notifiable prospectus or temporary notifiable prospectus.

ja-jp	（発行価格等の公表の方法）
en-us	(Method of Publication of the Issue Price)

ja-jp	第十四条の二　法第十五条第五項及び第二十三条の十二第七項（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。）に規定する内閣府令で定めるものは、次に掲げるものとする。
en-us	Article 14-2 (1) The means specified by Cabinet Office Order, referred to in Article 15, paragraph (5) and Article 23-12, paragraph (7) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), are as follows:

ja-jp	一　国内において時事に関する事項を総合して報道する日刊新聞紙並びに国内において産業及び経済に関する事項を全般的に報道する日刊新聞紙（次号において「日刊新聞紙」という。）のうち二以上に掲載する方法
en-us	(i) publication in two or more of the daily newspapers that collectively report on matters of current affairs in Japan and the daily newspapers that report on general industrial and economic matters in Japan (referred to as "daily newspapers" in the following item);

ja-jp	二　日刊新聞紙のうち一以上に掲載し、かつ、発行者又はその有価証券を募集若しくは売出しにより取得させ、若しくは売り付けようとする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事項を電気通信回線を通じて閲覧に供する方法
en-us	(ii) publication in one or more of the daily newspapers, and making the matters that are recorded in a file stored on the computer used by an issuer or by a person who intends to have the securities acquired or to sell such securities through a public offering or secondary distribution available for inspection via a telecommunications line; or

ja-jp	三　発行者（発行者が外国会社である場合にあつては、当該外国会社又は第七条第一項若しくは第二項の規定により当該外国会社を代理する権限を有する者）及びその有価証券を募集又は売出しにより取得させ、又は売り付けようとする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事項を電気通信回線を通じて閲覧に供する方法（その有価証券を募集又は売出しにより取得させ、又は売り付けようとする際に、その相手方に対し、発行価格、利率又は売出価格及び払込金額を電話その他の方法により直接に通知する場合に限る。）
en-us	(iii) the means of making the matters which are recorded in a file stored on the computer used by an issuer (when the issuer is a foreign company, the foreign company or a person who has the authority to represent the foreign company pursuant to the provisions of Article 7, paragraph (1) or (2)) and a person who intends to have the securities acquired or to sell such securities through a public offering or secondary distribution available for inspection via a telecommunications line (limited to cases where the relevant person directly notifies the counterparty of the issue price, interest rate or distribution price and amount of payment, by telephone or by any other means, when the person intends to have the securities acquired or to sell such securities through a public offering or secondary distribution).

ja-jp	２　前項第二号及び第三号に掲げる電気通信回線を通じて閲覧に供する方法にあつては、その有価証券を募集又は売出しにより取得させ、又は売り付けようとする期間が終了するまでの間、閲覧可能な状態を維持しなければならない。
en-us	(2) With regard to the means of making the matters available for inspection via a telecommunications line as listed in items (ii) and (iii) of the preceding paragraph, the condition in which the matters are available for inspection must be maintained until the period wherein the person intends to have the securities acquired or to sell such securities through a public offering or secondary distribution ends.

ja-jp	（新株予約権証券に準ずる有価証券等）
en-us	(Securities Equivalent to Share Option Certificates)

ja-jp	第十四条の二の二　法第二十一条第四項第三号に規定する内閣府令で定める有価証券は、次に掲げる有価証券とする。
en-us	Article 14-2-2 (1) The securities specified by Cabinet Office Order, referred to in Article 21, paragraph (4), item (iii) of the Act are the following securities:

ja-jp	一　新株予約権付社債券
en-us	(i) corporate bond certificates with share options; and

ja-jp	二　外国の者の発行する新株予約権証券
en-us	(ii) share option certificates issued by a foreign person.

ja-jp	２　法第二十一条第四項第三号に規定する内閣府令で定める権利は、外国の者に対する新株予約権とする。
en-us	(2) The right specified by Cabinet Office Order, referred to in Article 21, paragraph (4), item (iii) of the Act, is share options for foreign persons.

ja-jp	（発行登録書の記載内容等）
en-us	(Content of the Statements in the Shelf Registration Statement)

ja-jp	第十四条の三　法第二十三条の三第一項の規定により有価証券の募集又は売出しを登録しようとする者は、募集又は売出しごとに、内国会社のうち第一条第一号ロに掲げる有価証券（法第二十三条の八第二項の規定の適用を受ける有価証券を除く。）又は同号ハ、ニ、ト、ヲ、ワ若しくはヨに掲げる有価証券を発行する者にあつては第十一号様式、同号チに掲げる有価証券を発行する者にあつては第十一号の二様式、外国会社にあつては第十四号様式により発行登録書三通を作成し、財務局長等に提出しなければならない。
en-us	Article 14-3 (1) A person who intends to register a public offering or secondary distribution of securities pursuant to the provisions of Article 23-3, paragraph (1) of the Act must prepare three copies of the shelf registration statement for each public offering or secondary distribution, using Form 11 if the person is a domestic company that issues the securities listed in Article 1, item (i), (b) (excluding the securities to which the provisions of Article 23-8, paragraph (2) of the Act apply) or the securities listed in (c), (d), (g), (l), (m), or (o) of that item, using Form 11-2 if the person is a domestic company that issues the securities listed in (h) of that item, or using Form 14 if the person is a foreign company, and must submit them to the director-general of the local finance bureau, etc.

ja-jp	２　法第二十三条の八第二項の規定の適用を受ける有価証券の募集又は売出しを登録しようとする者は、募集又は売出しごとに内国会社にあつては第十一号の二の二様式、外国会社にあつては第十四号の四様式により発行登録書三通を作成し、財務局長等に提出しなければならない。
en-us	(2) A person who intends to register a public offering or secondary distribution of securities to which the provisions of Article 23-8, paragraph (2) of the Act apply must prepare three copies of the shelf registration statement using Form 11-2-2 if the person is a domestic company, or using Form 14-4 if the person is a foreign company, and must submit them to the director-general of the local finance bureau, etc.

ja-jp	（発行登録書の添付書類）
en-us	(Documents Attached to the Shelf Registration Statement)

ja-jp	第十四条の四　法第二十三条の三第二項（法第二十七条において準用する場合を含む。）に規定する内閣府令で定める書類（次条において「添付書類」という。）は、次の各号に掲げる発行登録書の区分に応じ、当該各号に定める書類とする。
en-us	Article 14-4 (1) The documents specified by Cabinet Office Order, referred to in Article 23-3, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) (such documents are referred to as the "attached documents" in the following Article), are the documents specified in the following items according to the category of shelf registration statement listed in the respective items:

ja-jp	一　第十一号様式及び第十一号の二の二様式により作成した発行登録書　次に掲げる書類
en-us	(i) a shelf registration statement prepared using Form 11 and Form 11-2-2: the following documents

ja-jp	イ　定款（第十七条第一項ただし書の規定により、当該発行登録書の参照書類に含まれていない場合に限る。）
en-us	(a) the articles of incorporation (limited to cases where they are not included in the reference documents of the relevant shelf registration statement pursuant to the proviso to Article 17, paragraph (1));

ja-jp	ロ　当該発行登録書の提出者が法第五条第四項各号に掲げる要件を満たしていることを示す書面
en-us	(b) a document indicating that the person who submits the shelf registration statement satisfies the requirements listed in the items of Article 5, paragraph (4) of the Act;

ja-jp	ハ　当該発行登録書において参照すべき旨記載された有価証券報告書の提出日以後次の（１）又は（２）に掲げる事情が生じた場合（当該（１）又は（２）に規定する重要な事実の内容を記載した半期報告書、臨時報告書又は訂正報告書が当該発行登録書の参照書類に含まれている場合を除く。）における当該重要な事実の内容を記載した書類
en-us	(c) when the circumstances listed in the following 1. or 2. occur after the submission date of the annual securities report for which a statement to the effect that it should be referred to has been made in the shelf registration statement (excluding cases where a semiannual securities report, extraordinary report, or amendment report stating the material facts listed in 1. or 2. is included in the reference documents of the shelf registration statement), a document stating the content of the following material facts:

ja-jp	（１）　当該提出日前に発生した当該有価証券報告書に記載すべき重要な事実で、当該書類を提出する時にはその内容を記載することができなかつたものにつき、記載することができる状態になつたこと。
en-us	1. that with regard to a material fact to be stated in the annual securities report which occurred before the submission date thereof, the details of which could not be stated when submitting the relevant documents, it has become possible for the relevant material fact to be stated; and

ja-jp	（２）　当該有価証券報告書に記載すべき事項に関し重要な事実が発生したこと。
en-us	2. that a material fact concerning the matters to be stated in the relevant annual securities report has occurred.

ja-jp	ニ　事業内容の概要及び主要な経営指標等の推移を的確かつ簡明に説明した書面
en-us	(d) a document explaining accurately and concisely the outline of the business and the transition of the major management indicators, etc.; and

ja-jp	ホ　当該発行登録書の提出者が第九条の四第四項の規定により法第五条第四項第一号の要件を満たしている場合には、第十条第一項第二号ハに掲げる書面
en-us	(e) when the person who submits the relevant shelf registration statement satisfies the requirements prescribed in Article 5, paragraph (4), item (i) of the Act pursuant to the provisions of Article 9-4, paragraph (4), the documents listed in Article 10, paragraph (1), item (ii), (c).

ja-jp	二　第十四号様式及び第十四号の四様式により作成した発行登録書　次に掲げる書類
en-us	(ii) the shelf registration statement prepared using Form 14 and Form 14-4: 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　当該発行登録書に記載された当該外国会社（当該発行登録書を提出する外国会社をいう。以下この号において同じ。）の代表者が当該発行登録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 shelf registration statement (meaning the foreign company that submits the shelf registration statement; hereinafter the same applies in this item) is a person who has legitimate authority concerning the shelf registration;

ja-jp	ハ　当該外国会社が、本邦内に住所を有する者に、当該発行登録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 foreign company for any acts concerning the shelf registration; and

ja-jp	ニ　当該発行登録が適法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 stating that the shelf registration is lawful.

ja-jp	２　発行登録書（訂正発行登録書を含む。第十四条の十一第二項及び第十四条の十二第一項において同じ。）には、次の各号に掲げる発行登録書の区分に応じ、当該各号に定める書類を添付することができる。
en-us	(2) The documents specified in the following items according to the category of shelf registration statement set forth in the respective items may be attached to the shelf registration statement (including amended shelf registration statements; the same applies in Article 14-11, paragraph (2) and Article 14-12, paragraph (1)):

ja-jp	一　第十一号様式及び第十一号の二の二様式により作成した発行登録書　次に掲げる書類
en-us	(i) a shelf registration statement prepared using Form 11 and Form 11-2-2: the following documents

ja-jp	イ　当該有価証券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があつた場合におけ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	(a) if a resolution, etc. by a board of directors or a resolution made at a shareholders meeting has been adopted concerning the issuance of the securities, a copy of the minutes of the board of directors meeting or a copy of the minutes of the relevant shareholders meeting, or documents similar thereto; and

ja-jp	ロ　第十条第一項第一号ニに掲げる書面
en-us	(b) the documents listed in Article 10, paragraph (1), item (i), (d).

ja-jp	二　第十四号様式及び第十四号の四様式により作成した発行登録書　次に掲げる書類
en-us	(ii) a shelf registration statement prepared using Form 14 and Form 14-4: 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　当該発行登録書を提出する外国会社が、本邦内に住所を有する者に、当該発行登録書に係る発行登録追補書類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	(b) a document proving that a foreign company that submits the shelf registration statement has granted a person who has an address in Japan the authority to represent the foreign company for any acts concerning the submission of shelf registration supplements pertaining to the relevant shelf registration statement;

ja-jp	ハ　当該有価証券の募集又は売出しが適法であることについての法律専門家の法律意見書
en-us	(c) a legal opinion letter by legal experts stating that the public offering or secondary distribution of the securities is lawful; and

ja-jp	ニ　第十条第一項第四号ホからトまでに掲げる書類
en-us	(d) the documents listed in Article 10, paragraph (1), item (iv), (e) through (g).

ja-jp	３　第一項第二号及び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、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、第九条の三第二項第三号に掲げる者が第十四号様式及び第十四号の四様式により作成した発行登録書を提出する場合であつて、第一項第二号及び前項第二号に定める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	(3) When documents specified in paragraph (1), item (ii) and item (ii) of the preceding paragraph have not been written in Japanese, Japanese translations thereof must be attached; provided, however, that in the case where the person set forth in Article 9-3, paragraph (2), item (iii) submits a shelf registration statement prepared using Form 14 and Form 14-4, if the documents provided in item (ii) of paragraph (1) and item (ii) of the preceding paragraph are not prepared in Japanese or English, their Japanese or English translations must be attached.

ja-jp	（訂正発行登録書の提出事由等）
en-us	(Grounds for Submission of an Amended Shelf Registration Statement)

ja-jp	第十四条の五　提出した発行登録書及びその添付書類につき、法第二十三条の四に規定するその内容を訂正する必要があるものとして内閣府令で定める事情は、次に掲げる事情とする。
en-us	Article 14-5 (1) With regard to the shelf registration statement and Attached documents that have been submitted, the circumstances specified by Cabinet Office Order as those that require the amendment of descriptions thereof, referred to in Article 23-4 of the Act, are the following circumstances:

ja-jp	一　記載された発行予定額のうちの未発行分の一部を発行予定期間内に発行する見込みがなくなつたこと。
en-us	(i) that part of an unissued portion of the planned amount of issue stated in the documents is no longer likely to be issued within the planned issue period;

ja-jp	二　記載された発行残高の上限を減額しなければならない事情が生じたこと。
en-us	(ii) that any circumstances under which the stated maximum amount of outstanding balance must be reduced has arisen;

ja-jp	三　記載された引受けを予定する金融商品取引業者のうちの主たるものに異動があつたこと。
en-us	(iii) that there were changes in the major financial instruments business operators which are planned to conduct the underwriting and have been stated in the documents; or

ja-jp	四　記載された発行登録の効力発生予定日に変更があつたこと。
en-us	(iv) that the scheduled date for the shelf registration to come into effect stated in the documents has been changed.

ja-jp	２　法第二十三条の四の規定により訂正発行登録書を提出しようとする発行登録者（同条に規定する発行登録者をいう。以下同じ。）は、内国会社にあつては第十一号の三様式、外国会社にあつては第十四号の二様式により訂正発行登録書三通を作成し、財務局長等に提出しなければならない。
en-us	(2) A shelf registration holder (meaning a shelf registration holder as prescribed in Article 23-4 of the Act; the same applies hereinafter) who intends to submit an amended shelf registration statement pursuant to the provisions of that Article must prepare three copies of the Amended shelf registration statement using Form 11-3 if the shelf registration holder is a domestic company, or using Form 14-2 if the shelf registration holder is a foreign company, and must submit them to the director-general of the local finance bureau, etc.

ja-jp	３　法第二十三条の四の規定により発行登録書及びその添付書類に記載された事項のうち変更するための訂正を行うことができないものとして内閣府令で定める事項は、次に掲げる事項とする。
en-us	(3) The matters specified by Cabinet Office Order as the matters stated in a shelf registration statement and its attached documents that may not be amended for changes pursuant to the provisions of Article 23-4 of the Act are the following matters:

ja-jp	一　発行予定額又は発行残高の上限の増額
en-us	(i) an increase in the planned amount of issue or the maximum amount of outstanding balance;

ja-jp	二　発行予定期間の変更
en-us	(ii) changes to the planned issue period; and

ja-jp	三　有価証券の種類の変更
en-us	(iii) changes to the classes of securities.

ja-jp	（発行登録に係る発行予定期間）
en-us	(Planned Issue Period Pertaining to Shelf Registration)

ja-jp	第十四条の六　法第二十三条の六第一項（法第二十七条において準用する場合を含む。）に規定する内閣府令で定める期間は、発行登録をしようとする者の選択により、一年間又は二年間とする。ただし、コマーシャル・ペーパーの募集又は売出しの登録の場合にあつては一年間とする。
en-us	Article 14-6 The period specified by Cabinet Office Order, referred to in Article 23-6, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), is one year or two years depending on the choice of the person who intends to make the shelf registration; provided, however, that in cases of registration for the public offering or secondary distribution of commercial papers, such period is one year.

ja-jp	（発行登録取下届出書の記載内容）
en-us	(Content of Statements for a Written Withdrawal of Shelf Registration)

ja-jp	第十四条の七　法第二十三条の七第一項（法第二十七条において準用する場合を含む。）の規定により発行登録を取り下げようとする発行登録者は、内国会社にあつては第十一号の四様式、外国会社にあつては第十四号の三様式により発行登録取下届出書を作成し、財務局長等に提出しなければならない。
en-us	Article 14-7 A shelf registration holder who intends to withdraw shelf registration pursuant to the provisions of Article 23-7, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) must prepare a written withdrawal of shelf registration using Form 11-4 if the holder is a domestic company, or using Form 14-3 if the holder is a foreign company, and must submit it to the director-general of the local finance bureau, etc.

ja-jp	（発行登録追補書類の記載内容等）
en-us	(Content of the Statements in the Shelf Registration Supplements)

ja-jp	第十四条の八　法第二十三条の八第一項の規定により登録されている有価証券を取得させ、又は売り付けようとする発行登録者は、当該有価証券の募集又は売出しごとに、内国会社のうち第一条第一号ロ、ハ、ニ、ト、ヲ、ワ又はヨに掲げる有価証券を発行する者にあつては第十二号様式、同号チに掲げる有価証券を発行する者にあつては第十二号の二様式、外国会社にあつては第十五号様式により発行登録追補書類三通を作成し、財務局長等に提出しなければならない。
en-us	Article 14-8 A shelf registration holder who intends to have the securities that were registered pursuant to the provisions of Article 23-8, paragraph (1) of the Act acquired or who intends to sell such securities must prepare three copies of the shelf registration supplement for each public offering or secondary distribution of the relevant securities using Form 12 if the holder is a domestic company that issues the securities listed in Article 1, item (i), (b), (c), (d), (g), (l), (m), or (o), using Form 12-2 if the holder is a domestic company that issues the securities listed in (h) of that item, or using Form 15 if the holder is a foreign company, and must submit them to the director-general of the local finance bureau, etc.

ja-jp	（発行登録追補書類の提出を要しない募集又は売出し）
en-us	(Public Offering or Secondary Distribution for Which the Submission of Shelf Registration Supplements May Be Omitted)

ja-jp	第十四条の九　法第二十三条の八第一項ただし書（法第二十七条において準用する場合を含む。）に規定する内閣府令で定めるものは、第二条第五項各号に掲げるもの以外の募集又は売出しとする。
en-us	Article 14-9 The public offering or the secondary distribution of securities specified by Cabinet Office Order, referred to in the proviso to Article 23-8, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), is public offerings or secondary distributions other than those listed in the items of Article 2, paragraph (5).

ja-jp	（発行登録追補書類の提出を要しない有価証券）
en-us	(Securities for Which the Submission of Shelf Registration Supplements May Be Omitted)

ja-jp	第十四条の九の二　令第三条の二の二第四号に規定する内閣府令で定めるものは、振替外債（社債等振替法第百二十七条において準用する社債等振替法第六十六条（第一号を除く。）に規定する振替外債（同条に規定する振替社債及び社債等振替法第百十七条において準用する社債等振替法第六十六条（同条第一号イからニまでを除く。）に規定する保険業法（平成七年法律第百五号）に規定する相互会社の社債の性質を有するものに限る。）をいう。以下この条において同じ。）のうち、次に掲げる要件の全てに該当するもの（第十四条の十六において「短期外債」という。）とする。
en-us	Article 14-9-2 The securities specified by Cabinet Office Order, referred to in Article 3-2-2, item (iv) of the Order, are book-entry foreign bonds (meaning book-entry transfer bonds in foreign currency as prescribed in Article 66 (excluding item (i)) of the Corporate Bond Transfer Act as applied mutatis mutandis pursuant to Article 127 of the Corporate Bond Transfer Act (limited to those that have the nature of book-entry corporate bonds as prescribed in Article 66 of that Act and the nature of corporate bonds of a mutual company provided in the Insurance Business Act (Act No. 105 of 1995) as prescribed in Article 66 of the Corporate Bond Transfer Act (excluding item (i), (a) through (d) of that Article) as applied mutatis mutandis pursuant to Article 117 of that Act; hereinafter the same applies in this Article) that satisfy all of the following requirements (such book-entry foreign bonds are referred to as "short-term foreign bonds" in Article 14-16):

ja-jp	一　円建てで発行されるものであること。
en-us	(i) that the bond is issued in Japanese yen;

ja-jp	二　各振替外債の金額が一億円を下回らないこと。
en-us	(ii) that the amount of each book-entry foreign bond is not less than 100 million yen;

ja-jp	三　元本の償還について、振替外債の総額の払込みのあつた日から一年未満の日とする確定期限の定めがあり、かつ、分割払の定めがないこと。
en-us	(iii) that there are provisions setting forth that the fixed due date for the redemption of the principal is the day that comes within less than one year from the day of payment of the total value of the book-entry foreign bonds, and that there is no provision setting forth that the redemption of principal is to be made in installments; and

ja-jp	四　利息の支払期限を、前号の元本の償還期限と同じ日とする旨の定めがあること。
en-us	(iv) that there are provisions setting forth that the due date for the payment of interest is the same date as the due date for the redemption of the principal set forth in the preceding item.

ja-jp	（発行登録追補書類提出期限の特例）
en-us	(Special Provisions for the Due Date for Submission of Shelf Registration Supplements)

ja-jp	第十四条の十　法第二十三条の八第三項（法第二十七条において準用する場合を含む。）に規定する内閣府令で定める場合は、第三条各号に掲げる有価証券の募集又は売出しを行う場合とする。
en-us	Article 14-10 The cases specified by Cabinet Office Order, referred to in Article 23-8, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), are the cases where conducting a public offering or secondary distribution of securities listed in the items of Article 3.

ja-jp	（発行登録通知書の記載内容等）
en-us	(Content of the Statements in a Written Notice of Shelf Registration)

ja-jp	第十四条の十一　法第二十三条の八第四項において準用する法第四条第六項の規定により提出する発行登録通知書は、内国会社にあつては第十三号様式、外国会社にあつては第十六号様式により作成し、財務局長等に提出しなければならない。
en-us	Article 14-11 (1) The written notice of shelf registration to be submitted pursuant to the provisions of Article 4, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 23-8, paragraph (4) of the Act must be prepared using Form 13 in the case of a domestic company or using Form 16 in the case of a foreign company, and must be submitted to the director-general of the local finance bureau, etc.

ja-jp	２　発行登録通知書には、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（第十四条の四第一項又は第二項の規定により発行登録書に添付された書類と同一内容のものを除く。）を添付しなければならない。
en-us	(2) The documents specified in the following items according to the category of the issuer of securities listed in the respective items (excluding documents whose contents are identical to those stated in the documents attached to the shelf registration statement pursuant to Article 14-4, paragraph (1) or (2)) must be attached to the written notice of shelf registration:

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　当該有価証券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があつた場合におけ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若しくは行政庁の認可を受けたことを証する書面又はこれらに類する書面
en-us	(a) if a resolution, etc. by the board of directors or a resolution made at a shareholders meeting has been adopted for the issuance of the securities, a copy of the minutes of the board of directors meeting, a copy of the minutes of the relevant shareholders meeting, or a document proving that the authorization of an administrative agency has been obtained, or documents similar thereto; and

ja-jp	ロ　当該有価証券の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
en-us	(b) when a prospectus is used at the public offering or secondary distribution of the securities, the prospectus.

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　当該有価証券の募集又は売出しが適法であることについての法律専門家の法律意見書
en-us	(b) a legal opinion letter by legal experts stating that the public offering or secondary distribution of the securities is lawful; and

ja-jp	ハ　外国為替及び外国貿易法第二十一条第一項又は第二項の規定による許可を必要とする場合における当該許可を受けたことを証する書面
en-us	(c) when permission under Article 21, paragraph (1) or (2) of the Foreign Exchange and Foreign Trade Act is required, a document proving that the permission has been obtained.

ja-jp	３　前項第二号ロ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、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) When a document specified in item (ii), (b) of the preceding paragraph has not been written in Japanese, Japanese translations thereof must be attached.

ja-jp	４　第五条の規定は、発行登録通知書に記載された内容に変更があつた場合に準用する。
en-us	(4) The provisions of Article 5 apply mutatis mutandis to cases where there are any changes in the content stated in a written notice of shelf registration.

ja-jp	５　法第二十三条の八第四項において準用する法第四条第六項ただし書に規定する内閣府令で定める金額は、千万円とする。
en-us	(5) The amount specified by Cabinet Office Order, referred to in the proviso to Article 4, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 23-8, paragraph (4) of the Act, is ten million yen.

ja-jp	（発行登録追補書類の添付書類）
en-us	(Documents Attached to Shelf Registration Supplements)

ja-jp	第十四条の十二　法第二十三条の八第五項（法第二十七条において準用する場合を含む。）に規定する内閣府令で定める書類は、次の各号に掲げる発行登録追補書類の区分に応じ、当該各号に定める書類（第十四条の四第一項又は第二項の規定により発行登録書に添付された書類と同一内容のものを除く。）とする。
en-us	Article 14-12 (1) The documents specified by Cabinet Office Order, referred to in Article 23-8, paragraph (5) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act), are the documents specified in the following items according to the category of the shelf registration supplements listed in the respective items (excluding documents whose contents are identical to those stated in the documents attached to a shelf registration statement pursuant to the provisions of Article 14-4, paragraph (1) or (2)):

ja-jp	一　第十二号様式により作成した発行登録追補書類　次に掲げる書類
en-us	(i) a shelf registration supplement prepared using Form 12: the following documents:

ja-jp	イ　当該有価証券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があつた場合におけ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若しくは行政庁の認可を受けたことを証する書面又はこれらに類する書面
en-us	(a) if a resolution, etc. by the board of directors or a resolution made at a shareholders meeting has been adopted for the issuance of the securities, a copy of the minutes of the board of directors meeting, a copy of the minutes of the shareholders meeting, or a document proving that the authorization of an administrative agency has been obtained, or documents similar thereto;

ja-jp	ロ　当該有価証券の発行による会社（指定法人を含む。）の資本金の額の変更につき、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	(b) with regard to the changes in the amount of stated capital of a company (including a designated corporation) due to the issuance of securities, when the permission, authorization, or approval of an administrative agency is required, a document sufficient to show that the relevant permission, authorization or approval has been granted;

ja-jp	ハ　当該発行登録追補書類において参照すべき旨記載された有価証券報告書の提出日以後次の（１）又は（２）に掲げる事情が生じた場合（当該（１）又は（２）に規定する重要な事実の内容を記載した半期報告書、臨時報告書又は訂正報告書が当該発行登録追補書類の参照書類に含まれている場合を除く。）における当該重要な事実の内容を記載した書類
en-us	(c) when the circumstances set forth in 1. or 2. below occur after the submission date of the annual securities report for which a statement to the effect that it should be referred to has been made in the shelf registration supplement (excluding cases where a semiannual securities report, extraordinary report, or amendment report stating the contents of the material facts prescribed in 1. or 2. below is included in the reference documents of the shelf registration supplement), a document stating the contents of the material fact:

ja-jp	（１）　当該提出日前に発生した当該有価証券報告書に記載すべき重要な事実で、当該書類を提出する時にはその内容を記載することができなかつたものにつき、記載することができる状態になつたこと。
en-us	1. that with regard to a material fact to be stated in the annual securities report which occurred before the submission date thereof, the details of which could not be stated when submitting the documents, it has become possible for the material fact to be stated; and

ja-jp	（２）　当該有価証券報告書に記載すべき事項に関し重要な事実が発生したこと。
en-us	2. that a material fact concerning the matters to be stated in the annual securities report has occurred;

ja-jp	ニ　事業内容の概要及び主要な経営指標等の推移を的確かつ簡明に説明した書面
en-us	(d) a document explaining accurately and concisely the outline of the business and the transition of the major management indicators, etc.; and

ja-jp	ホ　第十条第一項第一号ニ、ホ、ヘ又はトに掲げる書面
en-us	(e) the documents listed in Article 10, paragraph (1), item (i), (d), (e), (f), or (g).

ja-jp	二　第十五号様式により作成した発行登録追補書類　次に掲げる書類
en-us	(ii) shelf registration supplements prepared using Form 15: 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　当該発行登録追補書類に記載された当該外国会社（当該発行登録追補書類を提出する外国会社をいう。以下この号において同じ。）の代表者が当該発行登録追補書類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 (meaning the foreign company that submits the shelf registration supplement; hereinafter the same applies in this item) stated in the shelf registration supplement is a person who has legitimate authority for the submission of the relevant shelf registration supplement;

ja-jp	ハ　当該外国会社が、本邦内に住所を有する者に、当該発行登録追補書類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 shelf registration supplement;

ja-jp	ニ　当該発行登録追補書類の提出が適法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 stating that the submission of the shelf registration supplement is lawful; and

ja-jp	ホ　第十条第一項第四号ホからトまでに掲げる書類
en-us	(e) the documents listed in Article 10, paragraph (1), item (iv), (e) through (g).

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、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、第九条の三第二項第三号に掲げる者が第十五号様式により作成した発行登録追補書類を提出する場合であつて、前項第二号に定める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	(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; provided, however, that in the case where the person set forth in Article 9-3, paragraph (2), item (iii) submits a shelf registration supplement prepared using Form 15, if the documents provided in item (ii) of the preceding paragraph are not prepared in Japanese or English, their Japanese or English translations must be attached.

ja-jp	（発行登録目論見書等の特記事項）
en-us	(Notable Matters in the Shelf Registration Prospectus)

ja-jp	第十四条の十三　法第二十三条の十二第二項において読み替えて準用する法第十三条第二項本文（法第二十七条において準用する場合を含む。）に規定する内閣府令で定める内容は、次の各号に掲げる目論見書の区分に応じ、当該各号に定める事項とする。
en-us	Article 14-13 (1) The matters specified by Cabinet Office Order, referred to in the main clause of Article 13, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act) as applied mutatis mutandis pursuant to Article 23-12, paragraph (2) of the Act following the deemed replacement of terms, are the matters specified in the following items according to the category of prospectus set forth in those respective items:

ja-jp	一　発行登録目論見書　次に掲げる事項
en-us	(i) a shelf registration prospectus: the following matters:

ja-jp	イ　当該発行登録目論見書に係る有価証券の募集又は売出しに関し、法第二十三条の三第一項の規定による発行登録がその効力を生じている旨
en-us	(a) a statement to the effect that the shelf registration under Article 23-3, paragraph (1) of the Act has come into effect concerning the public offering or secondary distribution of securities pertaining to the shelf registration prospectus;

ja-jp	ロ　当該発行登録目論見書に記載された内容につき訂正が行われることがある旨及び参照すべき旨記載された参照情報が新たに差し替わることがある旨
en-us	(b) a statement to the effect that the content stated in the shelf registration prospectus may be amended and that the reference information for which a statement to the effect that it should be referred to has been made may sometimes be newly replaced;

ja-jp	ハ　当該有価証券を取得させ、又は売り付ける場合には、発行登録追補目論見書を交付する旨
en-us	(c) a statement to the effect that the shelf registration supplementary prospectus is delivered in cases of having the securities acquired or of selling such securities;

ja-jp	ニ　当該有価証券が外国通貨又は暗号等資産をもつて表示されるものである場合には、外国為替相場又は暗号等資産の価値の変動により影響を受けることがある旨
en-us	(d) when the securities are indicated in a foreign currency or a cryptoasset, a statement to the effect that they may be influenced by changes in the foreign exchange rates or the value of the cryptoasset;

ja-jp	ホ　当該発行登録目論見書に係る発行登録書の提出者が法第五条第四項各号に掲げる要件を満たしていることを示す書面に記載された事項
en-us	(e) the matters stated in a document indicating that the person who submits a shelf registration statement pertaining to the shelf registration prospectus satisfies the requirements listed in the items of Article 5, paragraph (4) of the Act;

ja-jp	ヘ　当該発行登録書又は当該訂正発行登録書において参照すべき旨記載された有価証券報告書のうち、直近のものの提出日以後次の（１）又は（２）に掲げる事情が生じた場合（当該（１）又は（２）に規定する重要な事実の内容を記載した半期報告書、臨時報告書又は訂正報告書が当該発行登録書の参照書類に含まれている場合又は当該訂正発行登録書において参照すべき旨記載されている場合を除く。）における当該重要な事実の内容
en-us	(f) when the circumstances listed in the following 1. or 2. occur on or after the submission date of the latest annual securities report for which a statement to the effect that it should be referred to has been made in the shelf registration statement or the amended shelf registration statement (excluding cases where a semiannual securities report, extraordinary report, or amendment report stating the contents of the material facts listed in 1. or 2. is included in the reference documents of the relevant shelf registration statement or where it is stated to refer to such documents in the amended shelf registration statement), the contents of the material facts:

ja-jp	（１）　当該提出日前に発生した当該有価証券報告書に記載すべき重要な事実で、当該書類を提出する時にはその内容を記載することができなかつたものにつき、記載することができる状態になつたこと。
en-us	1. that with regard to a material fact to be stated in the annual securities report which occurred before the submission date thereof, the details of which could not be stated when submitting the relevant documents, it has become possible for the relevant material fact to be stated; and

ja-jp	（２）　当該有価証券報告書に記載すべき事項に関し重要な事実が発生したこと。
en-us	2. that a material fact concerning the matters to be stated in the annual securities report has occurred.

ja-jp	ト　事業内容の概要及び主要な経営指標等の推移を的確かつ簡明に説明した書面に記載された事項
en-us	(g) the matters stated in a document explaining accurately and concisely the outline of the business and the transition of the major management indicators, etc.

ja-jp	二　発行登録仮目論見書　次に掲げる事項
en-us	(ii) a temporary shelf registration prospectus: the following matters

ja-jp	イ　当該発行登録仮目論見書に係る有価証券の募集又は売出しに関し、法第二十三条の三第一項の規定による発行登録がその効力を生じていない旨
en-us	(a) with regard to the public offering or secondary distribution of securities pertaining to the relevant temporary shelf registration prospectus, a statement to the effect that the shelf registration under Article 23-3, paragraph (1) of the Act has yet to come into effect;

ja-jp	ロ　当該発行登録仮目論見書に記載された内容につき訂正が行われることがある旨及び参照すべき旨記載された参照情報が新たに差し替わることがある旨
en-us	(b) a statement to the effect that the content stated in the temporary shelf registration prospectus may be amended and the reference information for which a statement to the effect that it should be referred to has been made may sometimes be newly replaced; and

ja-jp	ハ　前号ハからトまでに掲げる事項
en-us	(c) the matters listed in (c) through (g) of the preceding item.

ja-jp	三　発行登録追補目論見書　次に掲げる事項
en-us	(iii) a shelf registration supplementary prospectus: the following matters

ja-jp	イ　当該発行登録追補書類において参照すべき旨記載された有価証券報告書の提出日以後次の（１）又は（２）に掲げる事情が生じた場合（当該（１）又は（２）に規定する重要な事実の内容を記載した半期報告書、臨時報告書又は訂正報告書が当該発行登録追補書類の参照書類に含まれている場合を除く。）における当該重要な事実の内容
en-us	(a) when the circumstances listed in the following 1. or 2. occur on or after the submission date of the annual securities report for which a statement to the effect that it should be referred to has been made in the shelf registration supplements (excluding cases where a semiannual securities report, extraordinary report, or amendment report stating the content of the material facts listed in 1. or 2. is included in the reference documents of the shelf registration supplements), the contents of the material facts:

ja-jp	（１）　当該提出日前に発生した当該有価証券報告書に記載すべき重要な事実で、当該書類を提出する時にはその内容を記載することができなかつたものにつき、記載することができる状態になつたこと。
en-us	1. that with regard to a material fact to be stated in the annual securities report which occurred before the submission date thereof, the details of which could not be stated when submitting the relevant documents, it has become possible for the material fact to be stated; and

ja-jp	（２）　当該有価証券報告書に記載すべき事項に関し重要な事実が発生したこと。
en-us	2. that a material fact concerning the matters to be stated in the annual securities report has occurred.

ja-jp	ロ　第一号ニからトまでに掲げる事項
en-us	(b) the matters listed in item (i), (d) through (g).

ja-jp	２　前項各号に定める事項のうち、同項第一号ホからトまで（同項第二号又は第三号において引用する場合を含む。）に関する事項及び同項第三号イに関する事項は、同項各号に掲げる目論見書の参照情報の次に、それ以外の事項は、当該各目論見書の表紙又はその他の見やすい箇所に記載しなければならない。
en-us	(2) Among the matters specified in the items of the preceding paragraph, the matters concerning item (i), (e) through (g) of that paragraph (including as cited pursuant to item (ii) or (iii) of that paragraph) and the matters concerning item (iii), (a) of that paragraph must be stated following the reference information in the prospectus listed in the items of that paragraph and other matters must be stated on the front page or in some other conspicuous place in the prospectus.

ja-jp	（適格機関投資家向け勧誘等に係る告知の内容等）
en-us	(Content of Notification Pertaining to Solicitation Only for Qualified Institutional Investors)

ja-jp	第十四条の十四　法第二十三条の十三第一項（法第二十七条において準用する場合を含む。次項において同じ。）に規定する内閣府令で定める事項は、有価証券発行勧誘等又は有価証券交付勧誘等（法第四条第二項に規定する有価証券交付勧誘等をいう。以下同じ。）が適格機関投資家向け勧誘に該当することにより当該有価証券発行勧誘等又は当該有価証券交付勧誘等に関し法第四条第一項の規定による届出が行われていないこと及び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とする。
en-us	Article 14-14 (1) The matters specified by Cabinet Office Order, referred to in Article 23-13, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in the following paragraph), are the fact that the solicitation for newly issued securities, etc. or solicitation for delivery of existing securities, etc. (meaning solicitation for delivery of existing securities prescribed in Article 4, paragraph (2) of the Act; the same applies hereinafter) falls under a solicitation only for qualified institutional investors and therefore the notification under Article 4, paragraph (1) of the Act has not been made for the solicitation for newly issued securities, etc. or the solicitation for delivery of existing securities, etc. and the matters specified in the following items according to the category of cases listed in the respective items:

ja-jp	一　当該有価証券に係る権利を表示する財産的価値について令第一条の四第一号ハ（１）に規定する措置がとられている場合　当該措置の内容
en-us	(i) if measures prescribed in Article 1-4, item (i), (c), 1. of the Order have been taken for financial values on which the right pertaining to the relevant securities is indicated: the details of the relevant measures;

ja-jp	一の二　当該有価証券の有価証券発行勧誘等に令第一条の四第一号ハ（２）に規定する条件が付されている場合　当該条件の内容
en-us	(i)-2 if the conditions prescribed in Article 1-4, item (i), (c), 2. of the Order have been imposed on the solicitation for newly issued securities, etc. for the relevant securities: the details of the relevant conditions;

ja-jp	二　当該有価証券に係る権利を表示する財産的価値について令第一条の七の四第一号ハ（１）に規定する措置がとられている場合　当該措置の内容
en-us	(ii) if measures prescribed in Article 1-7-4, item (i), (c), 1. of the Order have been taken for financial values on which the right pertaining to the relevant securities is indicated: the details of the relevant measures;

ja-jp	二の二　当該有価証券の有価証券交付勧誘等に令第一条の七の四第一号ハ（２）に規定する条件が付されている場合　当該条件の内容
en-us	(ii)-2 if the conditions prescribed in Article 1-7-4, item (i), (c), 2. of the Order have been imposed on the solicitation for delivery of existing securities, etc. for the relevant securities: the details of the relevant conditions;

ja-jp	三　当該有価証券に定義府令第十一条第一項又は第十三条の四第一項に定める方式に従つた譲渡に関する制限が付されている場合　当該制限の内容
en-us	(iii) if the restrictions concerning the transfer based on the method specified in Article 11, paragraph (1) or Article 13-4, paragraph (1) of the Order on Definitions have been imposed on the securities: the details of the restrictions; and

ja-jp	四　当該有価証券が定義府令第十一条第二項又は第十三条の四第二項に定める要件に該当している場合　当該要件の内容
en-us	(iv) when the securities fall under the requirements specified in Article 11, paragraph (2) or Article 13-4, paragraph (2) of the Order on Definitions: the details of the relevant requirements.

ja-jp	２　法第二十三条の十三第一項に規定する内閣府令で定める場合は、当該適格機関投資家向け勧誘に係る有価証券の発行価額又は譲渡価額の総額に、当該適格機関投資家向け勧誘を行う日以前一月以内に行われた適格機関投資家向け勧誘（他の者が行つたものを除く。）に係る当該有価証券と同一種類の有価証券の発行価額又は譲渡価額の総額を合算した金額が一億円未満となる場合とする。
en-us	(2) The cases specified by Cabinet Office Order, referred to in Article 23-13, paragraph (1) of the Act, are the cases where the amount obtained by totaling the total issue value or transfer value of the securities subject to the general solicitation for securities acquired by qualified institutional investors and the total issue value or transfer value of the same class of securities as the securities for which a solicitation only for qualified institutional investors (excluding such solicitation implemented by another person) was implemented within one month prior to the day on which the relevant general solicitation for securities acquired by qualified Institutional Investors is to be implemented is less than 100 million yen.

ja-jp	（特定投資家向け勧誘等に係る告知の方法等）
en-us	(Method of Notification Pertaining to Solicitation Only for Professional Investors)

ja-jp	第十四条の十四の二　法第二十三条の十三第三項各号に掲げる行為を行う者は、次の各号に掲げる場合の区分に応じ、当該各号に定める方法により、次項各号又は第三項各号に掲げる事項を告知しなければならない。
en-us	Article 14-14-2 (1) A person who performs the acts listed in the items of Article 23-13, paragraph (3) of the Act must give notice of the matters listed in the items of the following paragraph or the items of paragraph (3) according to the category of cases listed in the respective items, by the method specified in those respective items:

ja-jp	一　取引所金融商品市場において行う取引又はこれに密接に関連する取引に係る売付け勧誘等を行う場合　当該取引所金融商品市場を開設する金融商品取引所を介して行う方法その他の当該金融商品取引所の定める規則において定める方法
en-us	(i) when implementing a solicitation for selling, etc. pertaining to the transactions conducted at a financial instruments exchange market or transactions closely related thereto: the method of notification through the financial instruments exchange that establishes the financial instruments exchange market or any other method specified in the rules provided by the relevant financial instruments exchange;

ja-jp	二　店頭売買有価証券市場において行う取引又はこれに密接に関連する取引に係る売付け勧誘等を行う場合　当該店頭売買有価証券市場を開設する認可金融商品取引業協会を介して行う方法その他の当該認可金融商品取引業協会の定める規則において定める方法
en-us	(ii) when implementing a solicitation for selling, etc. pertaining to the transactions conducted on an over-the-counter securities market or transactions closely related thereto: the method of notification through the authorized financial instruments firms association that establishes the over-the-counter securities market or any other methods specified in the rules provided by the relevant authorized financial instruments firms association; or

ja-jp	三　前二号に掲げる場合以外の場合　自ら、又は他の者に委託して行う方法
en-us	(iii) in cases other than those listed in the preceding two items: the method of notification personally given by the person or by entrustment of notification to another person.

ja-jp	２　法第二十三条の十三第三項第一号に規定する内閣府令で定める事項は、次の各号に掲げる事項とする。
en-us	(2) The matters specified by Cabinet Office Order, referred to in Article 23-13, paragraph (3), item (i) of the Act, are the matters listed in the following items:

ja-jp	一　当該特定投資家向け取得勧誘又は当該特定投資家向け売付け勧誘等に関し法第四条第一項から第三項までの規定による届出が行われていないこと。
en-us	(i) that with regard to the solicitation for acquisition only for professional investors or the solicitation for selling, etc. only for professional investors, the notification under Article 4, paragraph (1) through (3) of the Act has not been made;

ja-jp	二　当該特定投資家向け取得勧誘又は当該特定投資家向け売付け勧誘等に係る有価証券が特定投資家向け有価証券に該当し、又は該当することとなること。
en-us	(ii) that the securities subject to the solicitation for acquisition only for professional investors or the solicitation for selling, etc. only for professional investors fall under or will fall under the category of securities for professional investors;

ja-jp	二の二　当該有価証券に係る権利を表示する財産的価値について令第一条の五の二第二項第一号ロ（１）若しくは第二号ロ（１）若しくは定義府令第十二条第一項第一号ロ（１）又は令第一条の八の二第一号ロ（１）若しくは第二号ロ（１）若しくは定義府令第十三条の六第一号ロ（１）に規定する措置がとられている場合には、その内容
en-us	(ii)-2 when the measures prescribed in Article 1-5-2, paragraph (2), item (i), (b), 1. or item (ii), (b), 1. of the Order, or Article 12, paragraph (1), item (i), (b), 1. of the Order on Definitions, or Article 1-8-2, item (i), (b), 1. or item (ii), (b), 1. of the Order, or Article 13-6, item (i), (b), 1. of the Order on Definitions have been taken for financial values on which the right pertaining to the relevant securities is indicated: the details thereof;

ja-jp	三　当該特定投資家向け取得勧誘又は当該特定投資家向け売付け勧誘等に、それぞれ令第一条の五の二第二項第一号ロ（２）若しくは第二号ロ（２）若しくは定義府令第十二条第一項第一号ロ（２）（ｉ）若しくは（ｉｉ）又は令第一条の八の二第一号ロ（２）若しくは第二号ロ（２）若しくは定義府令第十三条の六第一号ロ（２）に規定する条件が付されている場合には、その内容
en-us	(iii) when the conditions prescribed in Article 1-5-2, paragraph (2), item (i), (b), 2. or item (ii), (b), 2. of the Order, or Article 12, paragraph (1), item (i), (b), 2., i. or ii. of the Order on Definitions, or Article 1-8-2, item (i), (b), 2. or item (ii), (b), 2. of the Order, or Article 13-6, item (i), (b), 2. of the Order on Definitions are imposed on the solicitation for acquisition only for professional investors or on the solicitation for selling, etc. only for professional investors, the details thereof;

ja-jp	四　当該特定投資家向け取得勧誘又は当該特定投資家向け売付け勧誘等に係る有価証券の有価証券交付勧誘等について、法第四条第三項、第五項及び第六項の適用があること。
en-us	(iv) that with regard to a solicitation for delivery of existing securities, etc. of securities subject to the solicitation for acquisition only for professional investors or to the solicitation for selling, etc. only for professional investors, Article 4, paragraphs (3), (5), and (6) of the Act apply;

ja-jp	五　法第二十七条の三十一第二項の規定により当該特定投資家向け取得勧誘若しくは当該特定投資家向け売付け勧誘等に係る特定証券等情報若しくは当該特定投資家向け取得勧誘若しくは当該特定投資家向け売付け勧誘等に係る有価証券について既に行われた特定投資家向け取得勧誘若しくは特定投資家向け売付け勧誘等に係る特定証券等情報が公表されている場合又は法第二十七条の三十二第一項から第三項までの規定により発行者等情報が公表されている場合には、その旨及び公表の方法（当該公表に係るホームページアドレスを含む。）
en-us	(v) if specified information on securities, etc. related to the solicitation for acquisition only for professional investors or the solicitation for selling, etc. only for professional investors or specified information on securities, etc. pertaining to the solicitation for acquisition only for professional investors or the solicitation for selling, etc. only for professional investors that has already been implemented for securities subject to the relevant solicitation for acquisition only for professional investors or the solicitation for selling, etc. only for professional investors has been publicized pursuant to Article 27-31, paragraph (2) of the Act, or if the issuer's information, etc. has been publicized pursuant to Article 27-32, paragraph (1) through (3) of the Act, a statement to that effect and the method of publication (including the website URL of the publication); and

ja-jp	六　当該有価証券の所有者に対し、法第二十七条の三十二の規定により発行者等情報の提供又は公表が行われること。
en-us	(vi) that the issuer's information, etc. will be provided or publicized pursuant to the provisions of Article 27-32 of the Act to the holders of the securities.

ja-jp	３　法第二十三条の十三第三項第二号に規定する内閣府令で定める事項は、次の各号に掲げる事項とする。
en-us	(3) The matters specified by Cabinet Office Order, referred to in Article 23-13, paragraph (3), item (ii) of the Act, are the matters listed in the following items:

ja-jp	一　当該有価証券交付勧誘等に係る有価証券が特定投資家向け有価証券に該当すること。
en-us	(i) that the securities subject to the solicitation for delivery of existing securities, etc. fall under the category of securities for professional investors;

ja-jp	二　当該特定投資家向け有価証券に関して開示が行われている場合に該当しないこと。
en-us	(ii) that the act does not fall under the cases where disclosure concerning the securities for professional investors has been made;

ja-jp	三　当該有価証券交付勧誘等が第二条の七第一項各号に掲げる場合に該当するものとして行われる場合には、その旨
en-us	(iii) that when the solicitation for delivery of existing securities, etc. is implemented as that which falls under the cases listed in the items of Article 2-7, paragraph (1), a statement to that effect;

ja-jp	四　当該特定投資家向け有価証券の有価証券交付勧誘等について、法第四条第三項、第五項及び第六項の適用があること。
en-us	(iv) that with regard to the solicitation for delivery of existing securities, etc. of securities for professional Investors, Article 4, paragraphs (3), (5), and (6) of the Act apply;

ja-jp	五　法第二十七条の三十一第二項の規定により当該有価証券交付勧誘等に係る有価証券について既に行われた特定投資家向け取得勧誘若しくは特定投資家向け売付け勧誘等に係る特定証券等情報が公表されている場合又は法第二十七条の三十二第一項から第三項までの規定により発行者等情報が公表されている場合には、その旨及び公表の方法（当該公表に係るホームページアドレスを含む。）
en-us	(v) that if specified information on securities, etc. pertaining to solicitation for acquisition only for professional investors or to solicitation for selling, etc. only for professional investors that has already been implemented for the securities subject to the relevant solicitation for the delivery of existing securities, etc. has been publicized pursuant to Article 27-31, paragraph (2) of the Act, or if the issuer's information, etc. has been publicized pursuant to Article 27-32, paragraph (1) through (3) of the Act, a statement to that effect and the method of publication (including the website URL of the publication); and

ja-jp	六　当該有価証券の所有者に対し、法第二十七条の三十二の規定により発行者等情報の提供又は公表が行われること。
en-us	(vi) that the issuer's information, etc. is provided or publicized pursuant to Article 27-32 of the Act to the holders of the securities.

ja-jp	（少人数向け勧誘等に係る告知の内容等）
en-us	(Content of the Notification Pertaining to a Solicitation for a Small Number of Investors)

ja-jp	第十四条の十五　法第二十三条の十三第四項（法第二十七条において準用する場合を含む。次項において同じ。）に規定する内閣府令で定める事項は、当該有価証券の有価証券発行勧誘等又は有価証券交付勧誘等が少人数向け勧誘（法第二十三条の十三第四項に規定する少人数向け勧誘をいう。）に該当することにより当該有価証券発行勧誘等又は有価証券交付勧誘等に関し法第四条第一項の規定による届出が行われていないこと及び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とする。
en-us	Article 14-15 (1) The matters specified by Cabinet Office Order, referred to in Article 23-13, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in the following paragraph), are the fact that solicitation for newly issued securities, etc. or solicitation for delivery of existing securities, etc. of the relevant securities falls under the category of solicitation for small number of investors (meaning solicitation for small number of investors as prescribed in Article 23-13, paragraph (4) of the Act) and therefore the notification under Article 4, paragraph (1) of the Act for the solicitation for newly issued securities, etc. or solicitation for delivery of existing securities, etc. has not been made, and the matters specified in the following items according to the category of cases listed in the respective items:

ja-jp	一　当該有価証券に定義府令第十三条第一項又は第十三条の七第一項に定める方式に従つた譲渡に関する制限が付されている場合　当該制限の内容
en-us	(i) when restrictions concerning a transfer based on the method specified in Article 13, paragraph (1) or Article 13-7, paragraph (1) of the Order on Definitions are imposed on the relevant securities: the details of the restrictions; and

ja-jp	二　前号に掲げる場合のほか当該有価証券が定義府令第十三条第二項若しくは第三項又は第十三条の七第二項若しくは第三項に定める要件を満たしている場合　当該要件のうち当該有価証券の所有者の権利を制限するものの内容
en-us	(ii) beyond the case listed in the preceding item, when the securities satisfy the requirements specified in Article 13, paragraph (2) or (3) or Article 13-7, paragraph (2) or (3) of the Order on Definitions: the details of the requirements that restrict the rights of the holders of the securities.

ja-jp	２　法第二十三条の十三第四項に規定する内閣府令で定める場合は、当該少人数向け勧誘に係る有価証券の発行価額又は譲渡価額の総額に、当該少人数向け勧誘を行う日以前一月以内に行われた少人数向け勧誘（他の者が行つたものを除く。）に係る当該有価証券と同一種類の有価証券の発行価額又は譲渡価額の総額を合算した金額が一億円未満となる場合とする。
en-us	(2) The cases specified by Cabinet Office Order, referred to in Article 23-13, paragraph (4) of the Act, are cases where the amount obtained by totaling the total issue value or transfer value of securities subject to the relevant solicitation for small number of investors and the total issue value or transfer value of the same class of securities as the securities for which a solicitation for small number of investors (excluding such solicitation implemented by another person) was implemented within one month prior to the day on which the solicitation for small number of Investors is to be implemented is less than 100 million yen.

ja-jp	（少人数向け勧誘に係る告知を要しない有価証券）
en-us	(Securities for Which the Notification Pertaining to a Solicitation for a Small Number of Investors May Be Omitted)

ja-jp	第十四条の十六　令第三条の三第三号に規定する内閣府令で定めるものは、短期外債とする。
en-us	Article 14-16 The securities specified by Cabinet Office Order, referred to in Article 3-3, item (iii) of the Order, are short-term foreign bonds.

ja-jp	（有価証券報告書の記載内容等）
en-us	(The Content of Statements in the Annual Securities Report)

ja-jp	第十五条　法第二十四条第一項又は第三項の規定により有価証券報告書を提出すべき会社（指定法人を含む。）は、次の各号に掲げる区分に応じ、当該各号に定める様式により有価証券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 15 A company (including a designated corporation) that is to submit an annual securities report pursuant to the provisions of Article 24, paragraph (1) or (3) of the Act must prepare three copies of the annual securities report 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　次に掲げる場合の区分に応じ、それぞれ次に定める様式
en-us	(i) a domestic company: Forms specified below according to the category of cases respectively set forth therein:

ja-jp	イ　法第二十四条第一項の規定による場合及び同条第三項の規定による場合のうち同条第一項本文（法第二十七条において準用する場合を含む。第十六条の二において同じ。）の規定の適用を受けない会社（指定法人を含む。）が発行者である有価証券が同項第三号（法第二十七条において準用する場合を含む。第十六条の二において同じ。）に掲げる有価証券に該当することとなつたとき（ロに掲げる場合を除く。）　第三号様式
en-us	(a) in cases referred to in Article 24, paragraph (1) of the Act and cases referred to in paragraph (3) of that Article, when securities of which the issuer is a company (including a designated corporation) to which the provisions of the main clause of paragraph (1) of that Article (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in Article 16-2) do not apply, fall under the category of securities listed in Article 24, paragraph (1), item (iii) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in Article 16-2) (excluding cases listed in (b)): Form 3;

ja-jp	ロ　法第二十四条第二項の規定による有価証券報告書を提出しようとする場合　第三号の二様式
en-us	(b) when the company intends to submit an annual securities report pursuant to the provisions of Article 24, paragraph (2) of the Act: Form 3-2; or

ja-jp	ハ　法第二十四条第三項の規定による場合のうちイ及びロに掲げる場合に該当しないとき　第四号様式
en-us	(c) in cases referred to in Article 24, paragraph (3) of the Act that do not fall under the cases listed in (a) and (b): Form 4.

ja-jp	二　外国会社　次に掲げる場合の区分に応じ、それぞれ次に定める様式
en-us	(ii) a foreign company: Forms specified below according to the category of cases respectively set forth therein:

ja-jp	イ　前号イに掲げる場合　第八号様式
en-us	(a) in cases listed in (a) of the preceding item: Form 8; or

ja-jp	ロ　前号ハに掲げる場合　第九号様式
en-us	(b) in cases listed in (c) of the preceding item: Form 9.

ja-jp	（有価証券報告書等の提出期限の承認の手続等）
en-us	(Procedures for Approval of the Due Date for Submission of an Annual Securities Report)

ja-jp	第十五条の二　法第二十四条第一項各号に掲げる有価証券の発行者である内国会社が同項本文に規定する承認を受けようとする場合には、次の各号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 15-2 (1) When a domestic company which is an issuer of the securities listed in the items of Article 24, paragraph (1) of the Act intends to obtain the approval prescribed in the main clause of that paragraph, the domestic company must submit a written application for approval containing the matters listed in the following items to the director-general of the local finance bureau, etc.:

ja-jp	一　当該有価証券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 domestic company intends to obtain approval for the submission of the annual securities report;

ja-jp	二　当該有価証券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 annual securities report ends;

ja-jp	三　当該有価証券報告書の提出に関して当該承認を必要とする理由
en-us	(iii) the grounds for requiring approval for the submission of the annual securities report; and

ja-jp	四　第三項の規定による承認を受けた場合及び前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) if the approval under paragraph (3) has been obtained or if the grounds prescribed in the preceding item have been extinguished or changed, the method for immediately informing a large number of persons to that effect.

ja-jp	２　前項に規定する承認申請書には、次の各号に掲げる書類を添付しなければならない。
en-us	(2) The documents listed in the following items must be attached to the written application for approval prescribed in the preceding paragraph:

ja-jp	一　定款又はこれに準ずるもの
en-us	(i) the articles of incorporation or anything equivalent thereto; and

ja-jp	二　前項第三号に規定する理由を証する書面
en-us	(ii) documents proving the grounds prescribed in item (iii) of the preceding paragraph.

ja-jp	３　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、当該内国会社が、やむを得ない理由により有価証券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有価証券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有価証券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理由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事業年度に係る有価証券報告書について、承認をするものとする。
en-us	(3) 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 domestic company is unable to submit an annual securities report within three months after the end of the business year (when the approval under that paragraph is obtained for the submission of an annual securities report pertaining to the business year, within the period approved) due to inevitable grounds, the director-general of the local finance bureau, etc. is to approve the annual securities report pertaining to a business year(s) during the period from the business year which includes the date on which the application was filed (when the date is a day within three months after the commencement of a business year (when the relevant approval is obtained for the submission of an annual securities report pertaining to the immediately preceding business year, within the period approved), the immediately preceding business year thereof) to the business year immediately preceding the business year which includes the day on which the grounds prescribed in item (iii) of that paragraph pertaining to the application are to be extinguished or changed.

ja-jp	４　前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、前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	(4) If the grounds prescribed in paragraph (1), item (iii) pertaining to the approval under the preceding paragraph have been extinguished or changed, the director-general of the local finance bureau, etc. may change the period pertaining to the approval under the preceding paragraph, or may cancel the approval from then on.

ja-jp	（外国会社における有価証券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 the Annual Securities Report of a Foreign Company)

ja-jp	第十五条の二の二　法第二十四条第一項各号に掲げる有価証券の発行者である外国会社が令第三条の四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 15-2-2 (1) When a foreign company which is an issuer of the securities listed in the items of Article 24, paragraph (1) of the Act intends to obtain the approval prescribed in the proviso to Article 3-4 of the Order, the foreign company must Director-General of the Kanto Local Finance Bureau:

ja-jp	一　当該有価証券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 company intends to obtain the approval for the submission of the annual securities report;

ja-jp	二　当該有価証券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 annual securities report ends;

ja-jp	三　当該有価証券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	(iii) 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 grounds for requiring the approval for the submission of the annual securities 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 prescribed in the preceding item are the laws and regulations or practices concerning the accounts of a company in its 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準用する。
en-us	(2) The provisions of Article 7, paragraph (3) apply mutatis mutandis to 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、次の各号に掲げる書類を添付しなければならない。
en-us	(3) The documents listed in the following items must be attached to the written application for approval prescribed in paragraph (1):

ja-jp	一　定款（財団たる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 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	(ii) 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;

ja-jp	三　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	(iii) 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 in 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 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 set forth 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 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 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、有価証券報告書をその事業年度経過後六月以内（当該事業年度に係る有価証券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六月以内（直前事業年度に係る有価証券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有価証券報告書について、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 Kanto Local Finance Bureau finds that the foreign company is unable to submit an annual securities report within six months after the end of the business year (when the approval set forth in that paragraph is obtained for the submission of the annual securities report pertaining to the relevant business year, within the period approved) due to laws and regulations or practices concerning the accounts of a company or any other inevitable grounds, the Director-General of the Kanto Local Finance Bureau is to approve the annual securities report pertaining to each business year for the period from the business year which includes the date on which the application was filed (when the date is a day within six months after the commencement of the business year (when the relevant approval is obtained for the submission of the annual securities report for the immediately preceding business year, within the period approved), the immediately preceding business year thereof) to 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、前項の外国会社が毎事業年度経過後六月以内に次の各号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 laws and regulations or practices concerning the accounts of a company in its state) is to be granted on the condition that the foreign company under the preceding paragraph submits a document stating the matters listed in the following items to the Director-General of the Kanto Local Finance Bureau within six 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 have not been extinguished or changed during the relevant business year; 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 the 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 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 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	（有価証券報告書の提出を要しない旨の承認申請書の提出の手続等）
en-us	(Procedures for Submission of the Written Application for Approval for the Omission of Submitting an Annual Securities Report)

ja-jp	第十五条の三　令第三条の五第一項及び令第四条の十第一項に規定する有価証券の発行者が法第二十四条第一項ただし書に規定する承認を受けようとする場合には、承認申請書に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えて、これを財務局長等に提出しなければならない。
en-us	Article 15-3 (1) When an issuer of the securities specified in Article 3-5, paragraph (1) of the Order or Article 4-10, paragraph (1) of the Order intends to obtain the approval prescribed in the proviso to Article 24, paragraph (1) of the Act, the issuer must attach the documents listed in the following items, according to the category of issuers listed in the respective items, to the written application for approval and must submit them to the director-general of the local finance bureau, etc.:

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
en-us	(a) the articles of incorporation; and

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む。次項において同じ。）の写し
en-us	(b) a copy of the shareholder registry (including a register of preferred equity investor prescribed in the Act on Preferred Equity Investment; the same applies in the following paragraph) at the time of application.

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　申請のあつた日の属する事業年度の直前事業年度の末日及び当該直前事業年度の開始の日前四年以内に開始した事業年度全ての末日における当該有価証券の所有者（非居住者を除く。）の数を証する書面
en-us	(b) a document proving the number of holders of the securities (excluding non-residents) as of the last day of the business year immediately preceding the business year which includes the date of application, and as of all of the last days of the business years commenced within four years before the day of commencement of the immediately preceding business year;

ja-jp	ハ　当該外国会社が外国の法令又は外国金融商品市場の規則に基づき事業年度ごとに当該外国会社の経理に関する情報その他の当該外国会社に関する情報（日本語又は英語で記載されたものに限る。）を公表している旨、当該外国の法令又は外国金融商品市場の規則の概要及び国内において当該情報を取得する方法を記載した書面（ロに定める数を第三項ただし書に定める数により算定した場合に限る。）
en-us	(c) a document stating the fact that the relevant foreign company has publicized its accounting information or any other information on the foreign company for each business year based on laws and regulations of a foreign state or rules of a foreign financial instruments market (limited to information written in Japanese or English), the outline of the relevant laws and regulations of the foreign state or the rules of the foreign financial instruments market, and the method of obtaining the relevant information in Japan (limited to the cases where the number specified in (b) is calculated based on the number specified in the proviso to paragraph (3));

ja-jp	ニ　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	(d) 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 written application for approval; and

ja-jp	ホ　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	(e) 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	２　前項第一号に掲げる有価証券の発行者が法第二十四条第一項ただし書に規定する承認を受けようとする場合における令第三条の五第二項及び令第四条の十第二項に規定する数は、申請のあつた日の属する事業年度の直前事業年度の末日及び当該直前事業年度の開始の日前四年以内に開始した事業年度全て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とする。
en-us	(2) When the issuer of securities listed in item (i) of the preceding paragraph intends to obtain an approval under the proviso to Article 24, paragraph (1) of the Act, the number specified in Article 3-5, paragraph (2) of the Order and Article 4-10, paragraph (2) of the Order is the number of persons who are stated or recorded in the shareholder registry as of the last day of the business year immediately preceding the business year which includes the date of application and as of all of the last days of the business years which commenced within four years before the day of commencement of the immediately preceding business year.

ja-jp	３　第一項第二号に掲げる有価証券の発行者が法第二十四条第一項ただし書に規定する承認を受けようとする場合における令第三条の五第二項及び令第四条の十第二項に規定する数は、申請のあつた日の属する事業年度の直前事業年度の末日及び当該直前事業年度の開始の日前四年以内に開始した事業年度全ての末日において当該有価証券を所有している者（非居住者を除く。）の数とする。ただし、当該発行者が発行する当該有価証券が申請時において外国金融商品取引所に上場されている場合は、次の各号に掲げる区分に応じ、当該各号に定める数とすることができる。
en-us	(3) When the issuer of securities listed in item (ii) of paragraph (1) intends to obtain an approval prescribed in the proviso to Article 24, paragraph (1) of the Act, the number prescribed in Article 3-5, paragraph (2) of the Order and Article 4-10, paragraph (2) of the Order is the number of persons who hold the relevant securities (excluding non-residents) as of the last day of the business year immediately preceding the business year which includes the date of application and as of all of the last days of the business years which commenced within four years before the day of commencement of the immediately preceding business year; provided, however, that if the securities issued by the relevant issuer are listed on a foreign financial instruments market at the time of the application, such number may be the number specified in the following items, according to the category listed in the respective items.

ja-jp	一　当該有価証券が法第二十四条第一項第一号に掲げる有価証券に該当したことがある場合　申請のあつた日の属する事業年度の直前事業年度の末日及び当該直前事業年度の開始の日前四年以内に開始した事業年度全ての末日において当該有価証券を所有している者（非居住者を除き、当該有価証券が同号に掲げる有価証券に該当しないこととなつた日以後にあつては、当該日において当該有価証券を所有していた者に限る。）の数
en-us	(i) if the relevant securities have once fallen under the category of the securities listed in Article 24, paragraph (1), item (i) of the Act: the number of holders of the relevant securities (excluding non-residents, and, for the period on or after the date on which the securities ceased to fall under the category of the securities listed in the relevant item, limited to persons who were holders of the securities as of such date) as of the last day of the business year immediately preceding the business year which includes the date of application and as of all of the last days of the business years commenced within four years before the day of commencement of the immediately preceding business year; or

ja-jp	二　当該有価証券が法第二十四条第一項第一号に掲げる有価証券に該当したことがない場合　申請のあつた日の属する事業年度の直前事業年度の末日及び当該直前事業年度の開始の日前四年以内に開始した事業年度全て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（非居住者を除き、当該有価証券を募集又は売出しに応じて取得した者に限る。）の数
en-us	(ii) if the relevant securities have never fallen under the category of the securities listed in Article 24, paragraph (1), item (i) of the Act: the number of persons stated or recorded in the register of holders of the securities kept by a financial instruments business operator, etc. which has been entrusted with custody of the securities (excluding non-residents, and, limited to those who acquired the relevant securities through public offering or secondary distribution) as of the last day of the business year immediately preceding the business year which includes the date of application and as of all of the last days of the business years commenced within four years before the day of commencement of the immediately preceding business year.

ja-jp	４　法第二十四条第一項ただし書に規定する承認を受けた第一項第二号に掲げる有価証券の発行者の事業年度の末日における当該有価証券の所有者（非居住者を除く。）の数が千名以上となつたことが認められる場合には、金融庁長官は、当該承認を将来に向かつて取り消すことができる。
en-us	(4) When it is found that the number of holders of securities listed in item (ii) of paragraph (1) approved under the proviso to Article 24, paragraph (1) of the Act (excluding non-residents) as of the last day of the business year of the issuer of the securities is one thousand or more, the Commissioner of the Financial Services Agency may rescind the approval from then on.

ja-jp	５　第一項第二号に定める書類（同号イに掲げるものを除く。）が日本語をもつて記載したものでないとき及び同号イに掲げる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、その日本語による翻訳文（同号イに掲げる書類にあつては、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 the documents specified in in item (ii) of paragraph (1) (excluding the documents listed in (a) of the item) are not written in Japanese, and when the documents listed in (a) of the item are not written in Japanese or English, Japanese translations thereof (in the case of the documents listed in (a) of the item, Japanese or English translations) must be attached.

ja-jp	（有価証券の所有者の数から除かれる特定投資家の数）
en-us	(Number of Professional Investors Excluded from the Number of Holders of Securities)

ja-jp	第十五条の四　令第三条の六第六項第一号及び第四条の十一第五項第一号に規定する特定投資家の数は、次の各号に掲げる者の数を合計した数とする。
en-us	Article 15-4 The number of professional investors referred to in Article 3-6, paragraph (6), item (i) and Article 4-11, paragraph (5), item (i) of the Order is the total number of persons listed in the following items:

ja-jp	一　当該有価証券の発行者の株主名簿、有価証券信託受益証券に係る受益権名簿、預託証券の所有者の名簿又は優先出資者名簿（以下この条において「株主名簿等」という。）に記載された法第二条第三十一項第一号から第三号までに掲げる者の数
en-us	(i) the number of persons listed in Article 2, paragraph (31), items (i) through (iii) of the Act, who are stated in the shareholder registry of the issuer of the relevant securities, the beneficial interest register pertaining to beneficiary certificates of securities in trust, the register of holders of depository receipts, or the preferred equity investor register (hereinafter collectively referred to as the "shareholder registry, etc." in this Article);

ja-jp	二　当該有価証券の発行者の株主名簿等に記載された法第二条第三十一項第四号に掲げる者（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（平成十九年内閣府令第五十二号）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（法第三十四条に規定する金融商品取引契約をいう。次号、第二十三条の二第一項第二号及び第四項第一号において同じ。）に関し、法第三十四条の二第五項の規定により特定投資家以外の顧客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を除く。）の数
en-us	(ii) the number of persons stated in the shareholder registry, etc. of the issuers of the relevant securities and listed in Article 2, paragraph (31), item (iv) of the Act (excluding persons known by the relevant issuer as those who are deemed to be customers other than professional investors pursuant to the provisions of Article 34-2, paragraph (5) of the Act by one or more financial instruments business operators, etc., with regard to a contract for financial instruments transaction (meaning a contract for a financial instruments transaction as prescribed in Article 34 of the Act; the same applies in the following item, Article 23-2, paragraph (1), item (ii) and paragraph (4), item (i)) that belongs to the class of contract prescribed in Article 53, item (i) of the Cabinet Office Order on Financial Instruments Business (Cabinet Office Order No. 52 of 2007); and