一次章の規定による貿易保険の事業を行うこと。

(i)international trade insurance business under the provisions of the following Chapter;

二前号の業務に附帯する業務を行うこと。

(ii)business operations incidental to those set forth in the preceding item.

一貿易保険により填補される損失と同種の損失についての保険（再保険を含む。）の事業を行う国際機関、外国政府等又は外国法人を相手方として、これらの者が負う保険責任につき再保険を引き受けること。

(i)the reinsurance of insurance liabilities incurred by an international organization, foreign government, etc., or foreign corporation conducting insurance (including reinsurance) business with regard to losses covered by international trade insurance or other similar types of losses, while taking the same as a counterparty;

二貿易保険以外の保険（通常の保険を除く。）であつて対外取引の健全な発達を図るために必要なものとして政令で定めるものの引受けを行う本邦法人を相手方として、当該保険の引受けによつて当該法人が負う保険責任につき再保険を引き受けること。

(ii)the reinsurance of insurance liabilities incurred by a Japanese corporation as a result of underwriting insurance other than the international trade insurance (excluding ordinary insurance) that are specified by Cabinet Order as necessary for promoting the sound development of international transactions, while taking the same as a counterparty.

一国債、地方債、政府保証債（その元本の償還及び利息の支払について政府が保証する債券をいう。）その他経済産業大臣の指定する有価証券の取得

(i)acquisition of government bonds, local government bonds, government guaranteed bonds (meaning bonds for which the government guarantees the redemption of the principal and the payment of the interest) or any other securities designated by the Minister of Economy, Trade and Industry;

二銀行その他経済産業大臣の指定する金融機関への預金

(ii)deposit in a bank or other financial institutions designated by the Minister of Economy, Trade and Industry;

三信託業務を営む金融機関（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第一条第一項の認可を受けた金融機関をいう。）への金銭信託

(iii)money trust in financial institutions that operate trust business (meaning financial institutions that have obtained the approval under Article 1, paragraph (1) of the Act Concerning Additional Operations of Trust Business by Financial Institutions, etc. (Act No. 43 of 1943));

四前三号に掲げる方法に準ずるものとして経済産業省令で定める方法

(iv)any other method specified by Order of the Ministry of Economy, Trade and Industry as equivalent to the methods set forth in the preceding three items.

一第十四条第一項、第十八条、第十九条、第二十一条第一項、第二十四条第一項、第二十七条又は第三十三条（会社が発行することができる株式の総数を変更するものに限る。）の認可をしようとするとき。

(i)when giving the authorization as set forth in Article 14, paragraph (1), Article 18, Article 19, Article 21, paragraph (1), Article 24, paragraph (1), Article 27, or Article 33 (limited to a change to the total number of shares that NEXI may issue);

二第二十一条第二項若しくは第三項、第二十二条又は第二十九条第四号の経済産業省令を定めようとするとき。

(ii)when establishing Order of the Ministry for Economy, Trade and Industry as set forth in Article 21, paragraph (2) or paragraph (3), Article 22, or Article 29, item (iv);

三第二十九条第一号又は第二号の規定による指定をしようとするとき。

(iii)when making the designation pursuant to the provisions of Article 29, item (i) or item (ii).

一事業年度法人税法第十三条及び第十四条に規定する事業年度をいう。

(i)business year:meaning the business year as prescribed in Article 13 and Article 14 of the Corporation Tax Act;

二青色申告書法人税法第二条第三十七号に規定する青色申告書をいう。

(ii)blue tax return form:meaning the blue tax return form as prescribed in Article 2, item (xxxvii) of the Corporation Tax Act;

三損金経理法人税法第二条第二十五号に規定する損金経理をいう。

(iii)reckoning the amount into expenses for accounting purpose:meaning reckoning the amount into expenses for accounting purpose as prescribed in Article 2, item (xxv) of the Corporation Tax Act;

四連結事業年度法人税法第十五条の二に規定する連結事業年度をいう。

(iv)consolidated business year:meaning the consolidated business year as prescribed in Article 15-2 of the Corporation Tax Act;

五連結所得法人税法第二条第十八号の四に規定する連結所得をいう。

(v)consolidated income:meaning consolidated income as prescribed in Article 2, item (xviii)-4 of the Corporation Tax Act;

六確定申告書等租税特別措置法（昭和三十二年法律第二十六号）第二条第二項第二十七号に規定する確定申告書等をいう。

(vi)final return form, etc.:meaning the final return form, etc. as prescribed in Article 2, paragraph (2), item (xxvii) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957);

七連結親法人法人税法第二条第十二号の六の七に規定する連結親法人をいう。

(vii)consolidated parent corporation:meaning the consolidated parent corporation as prescribed in Article 2, item (xii)-6-7 of the Corporation Tax Act;

八連結確定申告書等租税特別措置法第二条第二項第二十七号の二に規定する連結確定申告書等をいう。

(viii)consolidated final return form, etc.:meaning the consolidated final return form, etc. as prescribed in Article 2, paragraph (2), item (xxvii)-2 of the Act on Special Measures Concerning Taxation.

一保険料率について、貿易保険の事業の収入が支出を償うに足るものであること。

(i)regarding the premium rates, income from the trade insurance business sufficiently covers expenditures;

二保険料率が保険契約者の負担の観点から著しく不適切なものでないこと。

(ii)the premium rates are not extremely unsuitable from the perspective of the burden of the policyholders;

三特定の者に対して不当な差別的取扱いをするものでないこと。

(iii)specific groups of persons are not to receive unfairly differential treatment;

四対外取引の健全な発達を阻害するものでないこと。

(iv)no harm will be done to the sound development of external transactions.

一一の契約が、次号に規定する場合を除き、輸出契約及び仲介貿易契約のいずれにも該当する場合、輸出契約及び技術提供契約のいずれにも該当する場合又は仲介貿易契約及び技術提供契約のいずれにも該当する場合には、当該一の契約は、当該契約に基づく輸出貨物の代金の額又は賃貸料の合計額（以下「輸出代金等」という。）が当該契約に基づく仲介貿易貨物（仲介貿易者が仲介貿易契約に基づいて販売し、又は賃貸する貨物をいう。以下同じ。）の代金の額若しくは賃貸料の合計額（以下「仲介貿易代金等」という。）に等しく若しくはこれを超え、又は当該契約に基づく技術の提供若しくはこれに伴う労務の提供の対価の額（以下「技術提供対価等」という。）に等しく若しくはこれを超えるときは輸出契約と、仲介貿易代金等が輸出代金等又は技術提供対価等を超えるときは仲介貿易契約と、技術提供対価等が輸出代金等を超え、又は仲介貿易代金等に等しく若しくはこれを超えるときは技術提供契約とみなす。

(i)except for the cases prescribed in the following item, in cases in which a given contract falls under both an export contract and international intermediary trade contract, a given contract falls under both an export contract and technical cooperation contract, or a given contract falls under both an international intermediary trade contract and technical cooperation contract: the relevant given contract is deemed to be an export contract when the amount of purchase monies for exported trade goods or the total sum of lease fees based on the contract (hereinafter referred to as "export payments") is equal to or exceeds the amount of purchase monies for international intermediary trade goods (meaning trade goods that an international trade intermediary sells or leases based on an international intermediary trade contract; the same applies hereinafter) or the total sum of lease fees based on the contract (hereinafter referred to as "international intermediary trade payments"), or is equal to or exceeds the amount of the consideration for the provision of technologies or services associated with technical cooperation based on the relevant contract (hereinafter referred to as "technical cooperation consideration"); the given contract is deemed to be an international intermediary trade contract when international intermediary trade payments exceed export payments or technical cooperation consideration; and the relevant given contract is deemed to be a technical cooperation contract when technical cooperation consideration exceeds export payments or is equal to or exceeds international intermediary trade payments;

二一の契約が輸出契約、仲介貿易契約及び技術提供契約のいずれにも該当する場合には、当該一の契約は、仲介貿易代金等が輸出代金等及び技術提供対価等を超えるときは仲介貿易契約と、技術提供対価等が輸出代金等を超え、かつ、仲介貿易代金等に等しく又はこれを超えるときは技術提供契約と、その他のときは輸出契約とみなす。

(ii)in cases in which a given contract falls under all of an export contract, international intermediary trade contract, and technical cooperation contract, the relevant given contract is deemed to be an international intermediary trade contract when international intermediary trade payments exceed export payments and technical cooperation consideration; the relevant given contract is deemed to be a technical cooperation contract when technical cooperation consideration exceeds export payments and is equal to or exceeds international intermediary trade payments; and the relevant given contract is deemed to be an export contract in other cases;

三前二号の規定により一の契約が輸出契約とみなされる場合には、当該契約の当事者であつて貨物の輸出及び仲介貿易貨物の販売若しくは賃貸又は技術の提供若しくはこれに伴う労務の提供をするもの、当該契約に基づく仲介貿易貨物の販売若しくは賃貸又は技術の提供若しくはこれに伴う労務の提供並びにその仲介貿易貨物の代金若しくは賃貸料又は当該技術の提供若しくはこれに伴う労務の提供の対価は、それぞれ、輸出者、貨物（第五十四条第二項の規定を適用する場合にあつては同項の政令で定める貨物、第六十二条第二項の規定を適用する場合にあつては同項の政令で定める貨物）の輸出及びその輸出貨物の代金とみなす。

(iii)in cases in which a given contract is deemed to be an export contract pursuant to the provisions of the preceding two items, persons who are parties to the relevant contract, and who export trade goods and engage in the sale or lease of international intermediary trade goods, or who engage in the provision of technologies or services associated with technical cooperation are deemed to be exporters; the sale or lease of international intermediary trade goods, or the provision of technologies or services associated with technical cooperation based on the contract is deemed to be the export of trade goods (in cases in which the provisions of Article 54, paragraph (2) are applied, the trade goods provided for by Cabinet Order set forth in the same paragraph, and in cases in which the provisions of Article 62, paragraph (2) are applied, the trade goods provided for by Cabinet Order set forth in the same paragraph); and the purchase monies or lease fees for those international intermediary trade goods or the consideration for the provision of technologies or services associated with technical cooperation are deemed to be exported trade goods purchase monies;

四第一号又は第二号の規定により一の契約が技術提供契約とみなされる場合には、当該契約の当事者であつて技術の提供若しくはこれに伴う労務の提供及び貨物の輸出又は仲介貿易貨物の販売若しくは賃貸をするもの、当該契約に基づく貨物の輸出又は仲介貿易貨物の販売若しくは賃貸並びにその輸出貨物の代金若しくは賃貸料又はその仲介貿易貨物の代金若しくは賃貸料は、それぞれ、技術提供者、技術の提供又はこれに伴う労務の提供（第六十二条第二項の規定を適用する場合にあつては、技術の提供又はこれに伴う労務の提供であつて同項の政令で定めるもの）及びこれらの対価とみなす。

(iv)in cases in which a given contract is deemed to be a technical cooperation contract pursuant to the provisions of item (i) or item (ii), persons who are parties to the relevant contract and who engage in the provision of technologies or services associated with technical cooperation, and who export trade goods or engage in the sale or lease of international intermediary trade goods are deemed to be technology providers; the export of trade goods or the sale or lease of international intermediary trade goods based on the relevant contract is deemed to be the provision of technologies or services associated with technical cooperation (in cases in which the provisions of Article 62, paragraph (2) are applied, the provision of technologies or services associated with technical cooperation which is provided for by Cabinet Order set forth in the same paragraph); and purchase monies or lease fees for those exported trade goods or purchase monies or lease fees for those international intermediary trade goods are deemed to be the consideration for them.

一輸出者が保険契約の締結後生じた次のいずれかに該当する事由によつて輸出契約に基づいて貨物を輸出することができなくなつたこと（イからホまでのいずれかに該当する事由が生じたため当該貨物の輸出が著しく困難となつたと認められる場合において、輸出契約で定める船積期日から保険契約で定める期間を経過した日まで当該貨物を輸出することができなかつたことを含む。）により受ける損失（輸出貨物について生じた損失を除く。）又は仲介貿易者が保険契約の締結後生じた次のいずれかに該当する事由によつて仲介貿易契約に基づいて貨物を販売し、若しくは賃貸することができなくなつたこと（イからホまでのいずれかに該当する事由が生じたため当該貨物の販売又は賃貸が著しく困難となつたと認められる場合において、仲介貿易契約で定める船積期日から保険契約で定める期間を経過した日まで当該貨物を販売し、又は賃貸することができなかつたことを含む。）により受ける損失（仲介貿易貨物について生じた損失を除く。）

(i)losses incurred by an exporter through the inability to export trade goods based on an export contract due to a reason falling under any of the following, after the conclusion of an insurance contract (in cases in which the export of the relevant trade goods could be considered extremely difficult due to any reason falling under (a) to (e) below, including the inability to export the relevant trade goods by the date on which the period specified in the insurance contract had passed after the shipping date specified in the export contract) (such losses exclude those with respect to the exported trade goods themselves); or losses incurred by an international trade intermediary through the inability to sell or lease trade goods based on an international intermediary trade contract due to a reason falling under any of the following, after the conclusion of an insurance contract (in cases in which the sale or lease of the relevant trade goods could be considered extremely difficult due to any reason falling under (a) to (e) below, including the inability to sell or lease the relevant trade goods by the date on which the period specified in the insurance contract had passed after the shipping date specified in the international intermediary trade contract) (such losses exclude those with respect to the international intermediary trade goods themselves):

二輸出者が輸出契約に基づいて貨物を輸出した場合に次のいずれかに該当する事由によつて当該貨物の代金若しくは賃貸料を回収することができないことにより受ける損失（仕向国における戦争、革命又は内乱により輸出貨物について生じた損失以外の輸出貨物について生じた損失を除く。）、仲介貿易者が仲介貿易契約に基づいて貨物を販売し、若しくは賃貸した場合に次のいずれかに該当する事由によつて当該貨物の代金若しくは賃貸料を回収することができないことにより受ける損失（仕向国における戦争、革命又は内乱により仲介貿易貨物について生じた損失以外の仲介貿易貨物について生じた損失を除く。）又は技術提供者が技術提供契約に基づいて技術の提供若しくはこれに伴う労務の提供をした場合に次のいずれかに該当する事由によつて当該技術若しくは労務の提供の対価を回収することができないことにより受ける損失

(ii)losses incurred by an exporter, who has exported trade goods based on an export contract, through the inability to collect purchase monies or lease fees for the relevant trade goods due to a reason falling under any of the following (excluding losses arising with respect to exported trade goods themselves other than those losses which have occurred with respect to exported trade goods due to war, revolution or insurrection occurring in the destination country); losses incurred by an international trade intermediary, who has sold or leased trade goods based on an international intermediary trade contract, through the inability to collect purchase monies or lease fees for the relevant trade goods due to a reason falling under any of the following (excluding losses arising with respect to international intermediary trade goods themselves other than those losses which have occurred with respect to international intermediary trade goods due to war, revolution or insurrection occurring in the destination country); or losses incurred by a technology provider, who has provided technologies or services associated with technical cooperation based on a technical cooperation contract, through the inability to collect the consideration for the provision of technologies or services associated with technical cooperation due to a reason falling under any of the following:

三輸出者が第一号の損失又は前号の損失（同号イからハまでのいずれかに該当する事由により受ける損失に限る。第四十六条第三項において同じ。）を受けたことによつて供給契約の当事者たる政令で定める貨物に係る生産者が供給契約に基づいて当該貨物を引き渡し、又は当該貨物の代金を回収することができなくなつたことにより受ける損失

(iii)losses incurred by a producer of trade goods provided for by Cabinet Order, who is a party to a supply contract, through the inability to deliver the relevant trade goods or collect purchase monies for the trade goods based on the supply contract as a result of the exporter having incurred losses set forth in item (i) or losses set forth in the preceding item (limited to losses due to the arising of any reason falling under (a) to (c) of the preceding item; the same applies in Article 46, paragraph (3));

四輸出者又は仲介貿易者が保険契約の締結後生じた第一号イからトまでのいずれかに該当する事由による航海又は航路の変更により運賃又は保険料を新たに負担すべきこととなつたことにより受ける損失

(iv)losses incurred by an exporter or international trade intermediary through newly defrayed transportation costs or insurance premiums owing to navigational or route changes, due to any reason falling under item (i), (a) to (g) arising after the conclusion of the insurance contract;

五輸出者、仲介貿易者又は技術提供者が保険契約の締結後生じた第二号ロに該当する事由により政令で定める費用を新たに負担すべきこととなつたことにより受ける損失（前号の損失を除く。）

(v)losses incurred by an exporter, international trade intermediary, or technology provider through newly defrayed cost provided for by Cabinet Order due to a reason falling under item (ii), (b) arising after the conclusion of the insurance contract (excluding losses set forth in the preceding item).

一貨物の処分その他損失を軽減するために必要な処置を講じて回収した金額又は回収し得べき金額

(i)the amount collected, or amount that is expected to be collected, after the appropriation of trade goods or after necessary measures have otherwise been taken for the reduction of losses;

二当該事由の発生により支出を要しなくなつた金額

(ii)the amount in expenses no longer necessary, due to the relevant circumstances;

三貨物の輸出又は販売若しくは賃貸によつて取得すべきであつた利益（当該貨物に係る部分に限る。）の額

(iii)the amount of profit which was expected to be earned through the export or the sale or lease of trade goods (limited to the portion of the profit pertaining to the relevant trade goods).

一当該事由の発生により支出を要しなくなつた金額

(i)the amount in expenses no longer necessary, due to the relevant circumstances;

二決済期限後に回収した金額

(ii)the amount collected after the settlement deadline.

一貨物の処分その他損失を軽減するために必要な処置を講じて回収した金額又は回収し得べき金額

(i)the amount collected or to be collected, after the appropriation of trade goods or after necessary measures have otherwise been taken for the reduction of losses;

二当該事由の発生により支出を要しなくなつた金額

(ii)the amount in expenses no longer necessary, due to the relevant circumstances;

三貨物の引渡しによつて取得すべきであつた利益（当該貨物に係る部分に限る。）の額

(iii)the amount of profit which was expected to be earned through the delivery of trade goods (limited to the portion of the profit pertaining to the relevant trade goods).

一出資外国法人等が保険契約の締結後生じた次のいずれかに該当する事由によつて出資外国法人等販売契約に基づいて貨物を販売し、若しくは賃貸することができなくなつたこと（イからホまでのいずれかに該当する事由が生じたため当該貨物の販売又は賃貸が著しく困難となつたと認められる場合において、出資外国法人等販売契約で定める船積期日（出資外国法人等が、当該貨物をその本店又は主たる事務所が所在する外国の地域に販売し、又は賃貸する場合にあつては、引渡しの期日）から保険契約で定める期間を経過した日まで当該貨物を販売し、又は賃貸することができなかつたことを含む。）により受ける損失（出資外国法人等販売貨物（出資外国法人等が出資外国法人等販売契約に基づいて販売し、又は賃貸する貨物をいう。以下同じ。）について生じた損失を除く。）又は出資外国法人等が保険契約の締結後生じた次のいずれかに該当する事由によつて出資外国法人等仲介貿易契約に基づいて貨物を販売し、若しくは賃貸することができなくなつたこと（イからホまでのいずれかに該当する事由が生じたため当該貨物の販売又は賃貸が著しく困難となつたと認められる場合において、出資外国法人等仲介貿易契約で定める船積期日から保険契約で定める期間を経過した日まで当該貨物を販売し、又は賃貸することができなかつたことを含む。）により受ける損失（出資外国法人等仲介貿易貨物（出資外国法人等が出資外国法人等仲介貿易契約に基づいて販売し、又は賃貸する貨物をいう。以下同じ。）について生じた損失を除く。）

(i)losses incurred by a capital contributing foreign corporation, etc. through the inability to sell or lease trade goods based on a sales contract of capital contributing foreign corporation, etc. due to a reason falling under any of the following, after the conclusion of an insurance contract (in cases in which the sale or lease of the relevant trade goods could be considered extremely difficult due to any reason falling under (a) to (e) below, including the inability to sell or lease the relevant trade goods by the date on which the period specified in the insurance contract had passed after the shipping date specified in the sales contract of capital contributing foreign corporation, etc. (in cases in which a capital contributing foreign corporation, etc. sells or leases the relevant trade goods to a region of the foreign country where its head office or principal office is located, after the date of delivery)) (such losses exclude those arising with respect to the trade goods themselves sold by a capital contributing foreign corporation, etc. (meaning trade goods sold or leased by capital contributing foreign corporations, etc. based on a sales contract of capital contributing foreign corporation, etc.; the same applies hereinafter)); or losses incurred by a capital contributing foreign corporation, etc. through the inability to sell or lease trade goods based on an international intermediary trade contract of capital contributing foreign corporation, etc. due to a reason falling under any of the following, after the conclusion of an insurance contract (in cases in which the sale or lease of the relevant trade goods could be considered extremely difficult due to any reason falling under (a) to (e) below, including the inability to sell or lease the relevant trade goods by the date on which the period specified in the insurance contract had passed after the shipping date specified in the international intermediary trade contract of capital contributing foreign corporation, etc. (such losses exclude those arising with respect to the international intermediary trade goods themselves sold by a capital contributing foreign corporation, etc. (meaning trade goods sold or leased by capital contributing foreign corporations, etc. based on an international intermediary trade contract of capital contributing foreign corporation, etc.; the same applies hereinafter)):

二出資外国法人等が出資外国法人等販売契約に基づいて政令で定める貨物を販売し、若しくは賃貸した場合に次のいずれかに該当する事由によつて当該貨物の代金若しくは賃貸料を回収することができないことにより受ける損失（仕向国における戦争、革命又は内乱により出資外国法人等販売貨物について生じた損失以外の出資外国法人等販売貨物について生じた損失を除く。）、出資外国法人等が出資外国法人等仲介貿易契約に基づいて貨物を販売し、若しくは賃貸した場合に次のいずれかに該当する事由によつて当該貨物の代金若しくは賃貸料を回収することができないことにより受ける損失（仕向国における戦争、革命又は内乱により出資外国法人等仲介貿易貨物について生じた損失以外の出資外国法人等仲介貿易貨物について生じた損失を除く。）又は出資外国法人等が出資外国法人等技術提供契約に基づいて技術の提供若しくはこれに伴う労務の提供をした場合に次のいずれかに該当する事由によつて当該技術若しくは労務の提供の対価を回収することができないことにより受ける損失

(ii)losses incurred by a capital contributing foreign corporation, etc., who has sold or leased trade goods provided for by Cabinet Order based on a sales contract of capital contributing foreign corporation, etc., through the inability to collect purchase monies or lease fees for the relevant trade goods due to a reason falling under any of the following (excluding losses arising with respect to trade goods themselves sold by a capital contributing foreign corporation, etc. other than those losses which have occurred with respect to trade goods themselves sold by a capital contributing foreign corporation, etc. due to war, revolution or insurrection occurring in the destination country); losses incurred by a capital contributing foreign corporation, etc., who has sold or leased trade goods based on an international intermediary trade contract of capital contributing foreign corporation, etc., through the inability to collect purchase monies or lease fees for the trade goods due to a reason falling under any of the following (excluding losses arising with respect to international intermediary trade goods themselves sold by a capital contributing foreign corporation, etc. other than those losses, with respect to international intermediary trade goods themselves sold by a capital contributing foreign corporation, etc. due to war, revolution or insurrection occurring in the destination country); or losses incurred by a capital contributing foreign corporation, etc., who has provided technologies or services associated with technical cooperation based on a technical cooperation contract of capital contributing foreign corporation, etc., through the inability to collect the consideration for the provision of technologies or services associated with technical cooperation due to a reason falling under any of the following:

三出資外国法人等（出資外国法人等販売契約又は出資外国法人等仲介貿易契約に基づいて貨物を販売し、又は賃貸するものに限る。第五十条第三項において同じ。）が保険契約の締結後生じた第一号イからヘまでのいずれかに該当する事由による航海又は航路の変更により運賃又は保険料を新たに負担すべきこととなつたことにより受ける損失

(iii)losses incurred by a capital contributing foreign corporation, etc. (limited to those who sell or lease trade goods based on a sales contract of capital contributing foreign corporation, etc. or international intermediary trade contract of capital contributing foreign corporation, etc.; the same applies in Article 50, paragraph (3)) through newly defrayed transportation costs or insurance premiums owing to navigational or route changes, due to any reason falling under item (i), (a) to (f) arising after the conclusion of the insurance contract;

四出資外国法人等が保険契約の締結後生じた第二号ロに該当する事由により政令で定める費用を新たに負担すべきこととなつたことにより受ける損失（前号の損失を除く。）

(iv)losses incurred by a capital contributing foreign corporation, etc. through newly defrayed cost provided for by Cabinet Order due to a reason falling under item (ii), (b) occurring after the conclusion of the insurance contract (excluding losses set forth in the preceding item).

一貨物の処分その他損失を軽減するために必要な処置を講じて回収した金額又は回収し得べき金額

(i)the amount collected or to be collected, after the appropriation of trade goods or after necessary measures have otherwise been taken for the reduction of losses;

二当該事由の発生により支出を要しなくなつた金額

(ii)the amount in expenses no longer necessary, due to the relevant circumstances;

三貨物の販売又は賃貸によつて取得すべきであつた利益（当該貨物に係る部分に限る。）の額

(iii)the amount of profit which was expected to be earned through the sale or lease of trade goods (limited to the portion of the profit pertaining to the relevant trade goods).

一当該事由の発生により支出を要しなくなつた金額

(i)the amount in expenses no longer necessary, due to the relevant circumstances;

二決済期限後に回収した金額

(ii)the amount collected after the settlement deadline.

一外国において実施される為替取引の制限又は禁止

(i)restrictions or prohibitions on exchange transactions imposed in a foreign country;

二外国における戦争、革命又は内乱

(ii)war, revolution or insurrection occurring in a foreign country;

三前二号に掲げるもののほか、本邦外において生じた事由であつて、貿易代金貸付（保証債務の負担を除く。以下この項において同じ。）を行つた者若しくはその相手方又は保証債務を負担した者若しくは保証債務に係る主たる債務者若しくは債権者の責めに帰することができないもの

(iii)beyond what is set forth in the preceding two items, any reason occurring outside of Japan, and which cannot be considered attributable to the person having provided international trade loans (excluding the bearing of the guarantee obligations; hereinafter the same applies in this paragraph) or its counterparty, the person having taken on the guarantee obligations, principal obligor or creditors pertaining to the guarantee obligations;

四貿易代金貸付の相手方又は保証債務に係る主たる債務者についての破産手続開始の決定

(iv)the issuing of a decision on the commencement of bankruptcy proceedings with respect to the counterparty to the international trade loans, or the principal obligor pertaining to the guarantee obligations;

五貿易代金貸付の相手方の保険契約で定める期間以上の債務の履行遅滞（貿易代金貸付を行つた者の責めに帰することができないものに限る。）

(v)delay in the performance of the obligations of the counterparty to the international trade loans for a period longer than the period specified in the insurance contract (limited to delays which cannot be considered attributable to the person having provided international trade loans).

一当該事由の発生により支出を要しなくなつた金額

(i)the amount in expenses no longer necessary, due the relevant circumstances;

二償還期限後又は保証債務を履行した後若しくは求償権の取得の日から保険契約で定める期間を経過した日後に回収した金額

(ii)the amount collected after the reimbursement deadline, after performing the guarantee obligations, or after the date on which the period specified in the insurance contract has passed after the date of acquisition of the right to obtain reimbursement.

一決済期限の満了の日の本邦における本邦通貨をもつて表示される当該特定外国通貨の外国為替相場（以下「特定外国為替相場」という。）。ただし、当該特定外国為替相場が代金等を回収した日の特定外国為替相場より低いときは、その日の特定外国為替相場

(i)the exchange rate for a specified foreign currency that is expressed in Japanese currency in Japan on the date on which the settlement deadline expires (hereinafter referred to as a "specified foreign currency exchange rate"); provided, however, that when the relevant specified foreign currency exchange rate is lower than the specified foreign currency exchange rate on the date on which purchase monies, etc. were collected, this is to mean the specified foreign currency exchange rate on that date;

二保険契約の締結の申込みがあつた日の特定外国為替相場。ただし、当該特定外国為替相場が当該輸出契約又は技術提供契約を締結した日の特定外国為替相場より高いときは、その日の特定外国為替相場

(ii)the specified foreign currency exchange rate on the date on which the application for the conclusion of the insurance contract was made; provided, however, that when the relevant specified foreign currency exchange rate is higher than the specified foreign currency exchange rate on the date on which the relevant export contract or technical cooperation contract was concluded, this means the specified foreign currency exchange rate on that date.

一満期後に支払を受けた金額

(i)the amount of payment received after maturity;

二附属貨物の処分その他附属貨物に関する権利の行使により回収した金額

(ii)the amount collected through the appropriation of ancillary trade goods or otherwise through the exercise of rights pertaining to ancillary trade goods;

三遡求権を行使して回収した金額

(iii)the amount collected through exercise of the right of recourse.

一主たる債務者たる入札者等が入札又は輸出契約若しくは技術提供契約に基づく債務であつて第二条第十四項第一号又は第二号に掲げる保証の対象とされるもの（以下「保証対象債務」という。）をその本旨に従つて履行したとき。

(i)when a bidder, etc., who is the principal obligor, has performed an obligation that is subject to a guarantee set forth in Article 2, paragraph (14), item (i) or item (ii) based on a tender, export contract or technical cooperation contract (hereinafter referred to as an "obligation subject to guarantee"), in accordance with its main purport;

二主たる債務者たる入札者等が保証対象債務をその本旨に従つて履行せず、又は履行することができなかつた場合において、それが第四十四条第二項第一号イからリまでに掲げる事由その他の当該入札者等の責めに帰することができない事由のうち、当該入札者等が債務不履行の責任を負わないものとして当事者が定めたものによるものであるとき。

(ii)in cases in which a bidder, etc., who is the principal obligor, does not perform an obligation subject to guarantee in accordance with its main purport, or could not do so, when it is determined by the relevant parties that the relevant bidder, etc. should not be liable for non-performance of obligations, for any reason set forth in Article 44, paragraph (2), item (i), (a) to (i) or any other reason which cannot be considered attributable to the bidder, etc.

一外国において実施される為替取引の制限又は禁止

(i)restrictions or prohibitions on exchange transactions imposed in a foreign country;

二外国における戦争、革命又は内乱

(ii)war, revolution or insurrection occurring in a foreign country;

三前二号に掲げるもののほか、本邦外において生じた事由であつて、前払輸入契約の当事者の責めに帰することができないもの

(iii)beyond what is set forth in the preceding two items, any reason which cannot be considered attributable to the parties to a prepayment import contract, and which occurs outside of Japan;

四前払輸入契約の相手方についての破産手続開始の決定

(iv)the issuing of a decision on commencement of bankruptcy proceedings with respect to the counterparty to a prepayment import contract;

五前払輸入契約の相手方の前払金に係る債務の保険契約で定める期間以上の履行遅滞（前払輸入者の責めに帰することができないものに限る。）

(v)Delay in the performance of obligations pertaining to the prior payments of the counterparty to the prepayment import contract for a period longer than the period specified in the insurance contract (limited to delays which cannot be considered attributable to the prepayment importer).

一当該事由の発生により支出を要しなくなつた金額

(i)the amount in expenses no longer necessary, due to the relevant circumstances;

二前払金の返還の期限後に回収した金額

(ii)the amount collected after the deadline for return of advance payments.

一株式等の元本（以下この節において「元本」という。）、株式等に対する配当金の支払請求権（以下「配当金請求権」という。）又は不動産に関する権利等を外国政府等により奪われたこと。

(i)the dispossession by a foreign government, etc. of the principal of shares, etc., (hereinafter referred to as "principal" in this Section), the right to claim payment on dividends for shares, etc. (hereinafter referred to as "dividend payment claims"), or rights relating to real estate, etc.;

二第二条第十七項第一号に掲げる海外投資の相手方が戦争、革命、内乱、暴動、騒乱その他本邦外において生じた事由であつて海外投資を行つた者若しくはその相手方の責めに帰することができないものにより損害を受け、又は不動産、設備、原材料その他の物に関する権利、鉱業権、工業所有権その他の権利若しくは利益であつて事業の遂行上特に重要なものを外国政府等によつて侵害されたことにより損害を受けて当該海外投資の相手方の事業の継続の不能その他政令で定める事由が生じたこと。

(ii)the impossibility of the continuation of the business activities of the counterparty to an overseas investment set forth in Article 2, paragraph (17), item (i) or other reasons provided for by Cabinet Order, after the relevant counterparty to the overseas investment has incurred damages due to war, revolution, insurrection, violence, disturbances or other reasons arising outside of Japan which cannot be considered attributable to the person having made the overseas investment or the relevant counterparty, or has incurred damages through the infringement by a foreign government, etc. on rights relating to real estate, equipment, raw materials or other items, mining rights, industrial property rights, or other rights or interests which are particularly necessary for the operation of its business;

三戦争、革命、内乱、暴動、騒乱その他本邦外において生じた事由であつて海外投資を行つた者の責めに帰することができないものにより不動産に関する権利等について損害を受けて当該不動産に関する権利等を事業の用に供することができなくなつたこと。

(iii)The inability to utilize rights relating to real estate, etc. for business activities after having incurred damages with respect to the relevant rights relating to real estate, etc., due to war, revolution, insurrection, violence, disturbances, or other reasons arising outside of Japan which cannot be considered attributable to the person having made the overseas investment;

四元本の喪失（第一号、第二号又は次号の事由によるものを除く。）により取得した金額、株式等に対する配当金又は不動産に関する権利等の喪失（第一号又は前号の事由によるものを除く。）により取得した金額（以下「取得金等」という。）を次のいずれかに該当する事由により政令で定める期間以上の期間本邦（出資外国法人等が海外投資を行つた場合にあつては、その本店又は主たる事務所が所在する外国の地域。次条第二項及び第五項において同じ。）に送金することができなかつたこと。

(iv)the inability to remit amounts acquired due to the loss of principal (excluding cases in which this is due to a reason set forth in item (i), item (ii) or the following item), dividends on shares, etc., or amounts acquired due to the loss of rights relating to real estate, etc. (excluding cases in which this is due to a reason set forth in item (i) or the preceding item; hereinafter such amounts are to be referred to as "acquired amounts"), to Japan (in cases in which a capital contributing foreign corporation, etc. has made an overseas investment, to a region of the foreign country where its head office or principal office is located; the same applies in paragraph (2) and paragraph (5) of the following Article) during a period longer than the period provided for by Cabinet Order, due to a reason falling under any of the following:

五第二条第十七項第一号に掲げる海外投資について、海外投資の相手方についての破産手続開始の決定（第二号に掲げるものを除き、海外投資を行つた者の責めに帰することができないものに限る。）が生じたこと。

(v)The issuing of a decision on the commencement of bankruptcy proceedings with respect to the counterparty to the overseas investment, with regard to the overseas investments set forth in Article 2, paragraph (17), item (i) (limited to cases in which this cannot be considered attributable to the person having made the overseas investment, except for a decision set forth in item (ii)).

一当該事由の発生により取得した金額又は取得し得べき金額

(i)the amount acquired or to be acquired due to the arising of the relevant reason;

二損失を軽減するために必要な処置を講じて回収した金額

(ii)the amount collected after necessary measures have been taken for the reduction of losses.

一当該事由の発生により支出を要しなくなつた金額

(i)the amount that the person no longer needs to expend due to the relevant reason;

二当該送金不能額をもつて支出した金額

(ii)the amount expended including the relevant non-remitted amount;

三損失を軽減するために必要な処置を講じて回収した金額

(iii)the amount collected after necessary measures have been taken for the reduction of losses.

一当該事由の発生により取得した金額又は取得し得べき金額

(i)the amount acquired due to the relevant reason, or the amount that is expected to be acquired;

二損失を軽減するために必要な処置を講じて回収した金額

(ii)the amount collected after necessary measures have been taken for the reduction of losses.

一当該事由の発生前における当該元本等の喪失（前条第二項第一号から第三号まで又は第五号のいずれかに該当する事由によるものを除く。）により取得した金額又は取得し得べき金額（送金不能額が含まれる場合にあつては、これらの金額から当該送金不能額を控除した残額）とその喪失した元本等の取得のための対価の額（当該元本等を取得した後に保険契約に基づいて当該元本等を評価した場合にあつては、その直近の評価額）とのいずれか多い金額

(i)whichever is the larger: the amount acquired or to be acquired due to the loss of the relevant principal, etc. before the relevant reason (excluding the loss due to a reason falling under paragraph (2), item (i) to item (iii), or item (v) of the preceding Article) (in cases in which a non-remitted amount is included, the amount remaining after deducting the relevant non-remitted amount from those amounts); or the amount of consideration for the acquisition of the lost principal, etc. (in cases in which the relevant principal, etc. is appraised based on the insurance contract after acquisition thereof, the most recent appraised value);

二当該事由発生前における前条第二項第一号から第三号まで又は第五号のいずれかに該当する事由の発生により取得した金額又は取得し得べき金額

(ii)the amount acquired or to be acquired due to any reason falling under paragraph (2), item (i) to item (iii), or item (v) of the preceding Article, before the occurrence of the relevant reason;

三第一項各号、第二項各号又は前項各号に規定する金額

(iii)the amounts prescribed in the items of paragraph (1), the items of paragraph (2), or the items of the preceding paragraph.

一外国政府等による没収

(i)confiscation by a foreign government, etc.;

二外国政府等による管理（政令で定める期間以上の期間継続して行われたものに限る。）

(ii)the management by a foreign government, etc. (limited to control which continues over a period longer than the period provided for by Cabinet Order);

三前二号に準ずる事由であつて、政令で定めるもの

(iii)reasons equivalent to those set forth in the preceding two items that are provided for by Cabinet Order.

一外国において実施される為替取引の制限又は禁止

(i)restrictions or prohibitions on exchange transactions imposed in a foreign country;

二外国における戦争、革命又は内乱

(ii)war, revolution or insurrection occurring in a foreign country;

三前二号に掲げるもののほか、本邦外において生じた事由であつて、海外事業資金貸付（保証債務の負担を除く。以下この項において同じ。）を行つた者若しくはその相手方又は保証債務を負担した者若しくは保証債務に係る主たる債務者若しくは債権者の責めに帰することができないもの

(iii)beyond what is set forth in the preceding two items, any reason that exist outside of Japan, and which cannot be considered attributable to the person having provided the overseas untied loan (excluding the taking on the guarantee obligations; hereinafter the same applies in this paragraph) or its counterparties, or the person having taken on the guarantee obligations, or the principal obligor or creditors pertaining to the guarantee obligations;

四海外事業資金貸付の相手方又は保証債務に係る主たる債務者についての破産手続開始の決定

(iv)the issuing of a decision on the commencement of bankruptcy proceedings with respect to the counterparty to the overseas untied loan, or the principal obligor pertaining to the guarantee obligations;

五海外事業資金貸付の相手方の保険契約で定める期間以上の債務の履行遅滞（海外事業資金貸付を行つた者の責めに帰することができないものに限る。）

(v)delay in the performance of an obligation by the counterparty to the overseas untied loan for a period longer than the period specified in the insurance contract (limited to cases in which this cannot be considered attributable to the person having provided the overseas untied loan).

一当該事由の発生により支出を要しなくなつた金額

(i)the amount of unnecessary expenditure due to the arising of the relevant reason;

二償還期限後又は保証債務を履行した後若しくは求償権の取得の日から保険契約で定める期間を経過した日後に回収した金額

(ii)the amount collected after the reimbursement date, or after the performance of the guarantee obligations or after the date on which the period specified in the insurance contract has passed from the date of acquisition of the right to reimbursement.