第一条金融商品取引法（以下「法」という。）第五条、第七条、第九条第一項、第十条第一項又は第二十四条の四の七第一項若しくは第二項（これらの規定のうち同条第四項において準用する場合及び財務諸表等の用語、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。）第一条第一項の規定により金融庁長官が指定した法人（以下「指定法人」という。）についてこれらの規定を法第二十七条において準用する場合を含む。）の規定により提出される財務計算に関する書類（以下「財務書類」という。）のうち、四半期財務諸表（四半期貸借対照表、四半期損益計算書及び四半期キャッシュ・フロー計算書又は第八十三条第二項の規定により指定国際会計基準（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。）第九十三条に規定する指定国際会計基準をいう。以下同じ。）により作成する場合において指定国際会計基準により作成が求められる四半期貸借対照表、四半期損益計算書及び四半期キャッシュ・フロー計算書に相当するもの並びに持分変動計算書をいう。以下同じ。）の用語、様式及び作成方法は、第二条を除き、この章から第六章までに定めるところによるものとし、この規則において定めのない事項については、一般に公正妥当と認められる企業会計の基準に従うものとする。

Article 1(1)From among finance and accounting documents (hereinafter referred to as "Financial Documents") to be submitted pursuant to the provisions of Article 5, Article 7, Article 9, paragraph (1), Article 10, paragraph (1), Article 24-4-7, paragraph (1) or (2) of the Financial Instruments and Exchange Act (hereinafter referred to as the "Act") (including the cases where any of these provisions are applied mutatis mutandis pursuant to paragraph (4) of that Article and cases where these provisions are applied mutatis mutandis, pursuant to Article 27 of the Act, to a juridical person which has been designated by the Commissioner of the Financial Services Agency pursuant to the provision of Article 1, paragraph (1) of the Ordinance on Terminology, Forms, and Preparation Methods of Financial Statements, etc. (Ordinance of the Ministry of Finance No. 59 of 1963; hereinafter referred to as the "Ordinance on Financial Statements, etc.") (such juridical person shall hereinafter be referred to as a "Designated Juridical Person")), the terminology, forms, and preparation methods of Quarterly Financial Statements (meaning quarterly balance sheets, quarterly profit and loss statements, and quarterly cash flow statements or, in cases where they are prepared pursuant to Designated International Accounting Standards (meaning Designated International Accounting Standards prescribed in Article 93 of the Ordinance on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976; hereinafter referred to as the "Ordinance on Consolidated Financial Statements"); the same shall apply hereinafter) pursuant to the provision of Article 83, paragraph (2), equivalents to quarterly balance sheets, quarterly profit and loss statements and quarterly cash flow statements and statements of changes in equity of which preparation is required pursuant to Designated International Accounting Standards; the same shall apply hereinafter) shall be governed by the provisions of this Chapter to Chapter VI inclusive, excluding Article 2, and any matters that are not provided for under this Ordinance shall be in compliance with business accounting standards that are generally accepted as fair and appropriate.

２金融庁組織令（平成十年政令第三百九十二号）第二十四条第一項に規定する企業会計審議会により公表された企業会計の基準は、前項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。

(2)Business accounting standards published by the Business Accounting Council prescribed in Article 24, paragraph (1) of the Cabinet Order for Organization of the Financial Services Agency (Cabinet Order No. 392 of 1998) shall be regarded as the business accounting standards that are generally accepted as fair and appropriate prescribed in the preceding paragraph.

３財務諸表等規則第一条第三項に規定する金融庁長官が定める企業会計の基準は、第一項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。

(3)Business accounting standards specified by the Commissioner of the Financial Services Agency prescribed in Article 1 (3) of the Ordinance on Financial Statements, etc. shall be regarded as the business accounting standards that are generally accepted as fair and appropriate prescribed in paragraph (1).

第一条の二国際的な財務活動又は事業活動を行う会社として次に掲げる要件のいずれかを満たすもの（以下「特定会社」という。）が提出する四半期財務諸表の用語、様式及び作成方法は、第六章の定めるところによることができる。

Article 1-2The terminology, forms, and preparation methods of Quarterly Financial Statements that a company, as one that engages in international financing activities or business activities, which satisfies either of the following requirements (hereinafter referred to as a "Specified Company") submits may be in accordance with the provisions of Chapter VI:

第二条外国会社（財務諸表等規則第一条の三に規定する外国会社をいう。第七章において同じ。）が提出する財務書類のうち、四半期財務書類の用語、様式及び作成方法は、同章の定めるところによるものとする。

Article 2From among the Financial Documents to be submitted by a Foreign Company (meaning the foreign company defined in Article 1-3 of the Ordinance on Financial Statements, etc.; the same shall apply in Chapter VII), the terminology, forms, and preparation methods of quarterly Financial Documents shall be governed by the provisions of that Chapter.

第三条この規則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。

Article 3In this Ordinance, the meanings of the terms set forth in the following items shall be as prescribed respectively in those items:

第四条四半期財務諸表は、原則として財務諸表の作成に当たって適用される会計処理の原則及び手続に準拠して作成されなければならない。

Article 4(1)Quarterly Financial Statements shall be prepared in compliance with the accounting principles and procedures adopted for preparing Financial Statements, in principle.

２四半期財務諸表に係る四半期会計期間が属する事業年度の直前の事業年度（以下「前事業年度」という。）に係る財務諸表及び直前の四半期会計期間又は当該四半期会計期間における四半期累計期間に係る四半期財務諸表の作成のために採用した会計処理の原則及び手続は、正当な理由により変更を行う場合を除き、当四半期会計期間において継続して適用しなければならない。

(2)The accounting principles and procedures adopted for preparing Financial Statements for the business year immediately preceding the business year containing the Quarterly Accounting Period pertaining to the Quarterly Financial Statements (such immediately preceding business year shall hereinafter be referred to as the "Previous Business Year") and the accounting principles and procedures adopted for preparing Quarterly Financial Statements for the Year to Date as of the end of the immediately preceding Quarterly Accounting Period or as of the end of the relevant Quarterly Accounting Period shall be applied continuously in the current Quarterly Accounting Period, except in cases of making a change based on justifiable grounds.

３四半期財務諸表の表示方法は、正当な理由により変更を行う場合を除き、継続して適用しなければならない。

(3)The same presentation method of Quarterly Financial Statements shall be applied continuously, except in cases of making a change based on justifiable grounds.

第五条四半期財務諸表作成のために採用している会計処理の原則及び手続並びに表示方法その他四半期財務諸表作成のための基本となる重要な事項（財務諸表の作成に当たって適用されるものに準じて適用されているものをいう。）を変更した場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を四半期キャッシュ・フロー計算書の次に記載しなければならない。

Article 5(1)In cases where any accounting principles and procedures and presentation methods adopted for preparation of Quarterly Financial Statements or any other Significant Matters That Serve as the Basis for Preparation of Quarterly Financial Statements (meaning significant matters that are applied in an equivalent manner as those applied in preparing Financial Statements) have been changed, the matters set forth in the following items for the respective cases set forth in those items shall be stated immediately after the quarterly cash flow statement:

２当四半期会計期間（当事業年度の第二・四半期（事業年度における最初の四半期の次の四半期をいう。以下この項及び第二十二条の三第三項において同じ。）以降の四半期会計期間に限る。）において自発的に会計処理の原則及び手続について変更を行った場合には、前項第一号に定める事項の記載に加え、第二・四半期以降に変更した理由及び当該変更が直前の四半期会計期間における四半期累計期間に係る四半期財務諸表に与えている影響額を記載しなければならない。

(2)In cases where any accounting principles or procedures have been changed voluntarily in the current Quarterly Accounting Period (limited to a Quarterly Accounting Period in or after the Second Quarter (meaning the quarter immediately following the first quarter of the business year; hereinafter the same shall apply in this paragraph and Article 22-3, paragraph (3)) of the current business year), the reason for making the change in or after the Second Quarter and the amount of influence of said change on the Quarterly Financial Statements for the Year to Date as of the end of the immediately preceding Quarterly Accounting Period shall be stated in addition to the matters specified in item (i) of the preceding paragraph.

３前事業年度において自発的に会計処理の原則及び手続について変更を行っており、かつ、前事業年度の対応する四半期会計期間に係る四半期財務諸表の作成に当たっての会計処理の原則及び手続と当四半期会計期間に係る四半期財務諸表の作成に当たっての会計処理の原則及び手続との間に相違がみられる場合には、その旨並びに前事業年度の対応する四半期会計期間及び四半期累計期間への影響額を記載しなければならない。

(3)In cases where any accounting principles or procedures have been changed voluntarily in the Previous Business Year, and there is any difference between the accounting principles and procedures adopted for preparing the Quarterly Financial Statements for the corresponding Quarterly Accounting Period in the Previous Business Year and those adopted for preparing the Quarterly Financial Statements for the current Quarterly Accounting Period, a statement to that effect and the amount of influence on the corresponding Quarterly Accounting Period and Year to Date in the Previous Business Year shall be stated.

４前三項（第一項第二号及び第三号を除く。）の場合において、適時に、正確な影響額を算定することが困難な場合には、適当な方法による概算額を記載することができる。

(4)In the cases set forth in the preceding three paragraphs (excluding paragraph (1), items (ii) and (iii)), if it is difficult to calculate the accurate amount of influence in a timely manner, an estimated amount obtained by an appropriate method may be stated.

５前三項の規定にかかわらず、第二項及び第三項の場合において、影響額を算定することが困難な場合には、影響額の記載に代えて、その旨及びその理由を記載することができる。

(5)Notwithstanding the provisions of the preceding three paragraphs, if it is difficult to calculate the amount of influence in the cases set forth in paragraphs (2) and (3), a statement to that effect and the reason therefor may be stated in lieu of stating the amount of influence.

第六条四半期財務諸表作成のために、一般に公正妥当と認められる企業会計の基準に従い、簡便な会計処理を適用した場合には、その旨及びその内容を前条の規定による記載の次に記載しなければならない。ただし、重要性が乏しい場合には、記載を省略することができる。

Article 6In cases where a simple accounting method has been applied, in compliance with business accounting standards that are generally accepted as fair and appropriate, for preparing Quarterly Financial Statements, a statement to that effect and the details thereof shall be stated immediately after the statements under the provisions of the preceding Article; provided, however, that the statements may be omitted in cases where they have little significance.

第七条一般に公正妥当と認められる企業会計の基準に従い、四半期財務諸表の作成に特有の会計処理を適用した場合には、その旨及びその内容を前条の規定による記載の次に記載しなければならない。ただし、重要性が乏しい場合には、記載を省略することができる。

Article 7In cases where an accounting method specific to preparation of Quarterly Financial Statements has been applied in compliance with business accounting standards that are generally accepted as fair and appropriate, a statement to that effect and the details thereof shall be stated immediately after the statements under the provision of the preceding Article; provided, however, that the statements may be omitted in cases where they have little significance.

第八条四半期貸借対照表日後、四半期財務諸表提出会社の当該四半期財務諸表に係る四半期会計期間が属する事業年度（当該四半期会計期間における四半期累計期間を除く。）以降の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす事象（第七十条第四項において「重要な後発事象」という。）が発生したときは、当該事象を注記しなければならない。

Article 8If any events that exert a significant influence on the financial position, operating results and Cash Flow conditions of a Company Submitting Quarterly Financial Statements in and/or after the business year containing the Quarterly Accounting Period pertaining to the relevant Quarterly Financial Statements (excluding the Year to Date as of the end of the relevant Quarterly Accounting Period) occur after the quarterly balance sheet date (such events shall be referred to as "Significant Post-Balance Sheet Events" in Article 70, paragraph (4)), said events shall be stated in the notes.

第八条の二金融商品については、当該金融商品に関する四半期貸借対照表の科目ごとに、会社の事業の運営において重要なものとなっており、かつ、四半期貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、四半期貸借対照表の科目ごとの四半期貸借対照表日における四半期貸借対照表計上額、時価及び当該四半期貸借対照表計上額と当該時価との差額並びに当該時価の算定方法を注記しなければならない。ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。

Article 8-2(1)For each account title of a quarterly balance sheet concerning Financial Instruments, if said Financial Instruments are significant for the operation of business of the company and there has been a substantial fluctuation in the amount reported on the quarterly balance sheet or any other amount as compared to the last day of the Previous Business Year, the amount reported on the quarterly balance sheet, the market price, and the difference between said amount reported on the quarterly balance sheet and said market price, as of the quarterly balance sheet date, and the calculation method for the market price shall be stated in the notes for each account title of the quarterly balance sheet; provided, however, that in cases where it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be stated.

２前項の規定にかかわらず、四半期貸借対照表日における時価を算定することが困難な場合には、同項に定める事項に代えて、その旨、その理由、当該金融商品の概要及び四半期貸借対照表計上額を記載することができる。

(2)Notwithstanding the provision of the preceding paragraph, if it is difficult to calculate the market price as of the quarterly balance sheet date, a statement to that effect, the reason therefor, the outline of said Financial Instruments, and the amount reported on the quarterly balance sheet may be stated in lieu of the matters specified in that paragraph.

第九条前条に定める事項のほか、有価証券（次の各号に掲げる有価証券に限る。）については、当該有価証券が会社の事業の運営において重要なものとなっており、かつ、当該有価証券の四半期貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、次の各号に掲げる有価証券の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。

Article 9(1)In addition to the matters specified in the preceding Article, with regard to securities (limited to the securities set forth in the following items), if said securities are significant for the operation of business of the company and there has been a substantial fluctuation in the amount reported on the quarterly balance sheet or any other amount of said securities as compared to the last day of the Previous Business Year, the matters specified in the following items for the respective categories of securities set forth in those items shall be stated in the notes; provided, however, that in cases where it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be stated:

２当四半期会計期間において、財務諸表等規則第八条の七第三項各号に定める事項に関して、前事業年度の末日に比して重要な変更又は著しい変動が認められる場合には、その内容を注記しなければならない。

(2)In cases where, during the current Quarterly Accounting Period, there has been any significant change or substantial fluctuation in the matters specified in the items of paragraph (3) of Article 8-7 of the Ordinance on Financial Statements, etc. as compared to the last day of the Previous Business Year, the details thereof shall be stated in the notes.

第十条第八条の二に定める事項のほか、デリバティブ取引（ヘッジ会計が適用されているものを除くことができる。）については、当該取引が会社の事業の運営において重要なものとなっており、かつ、当該取引の契約額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、通貨、金利、株式、債券及び商品その他の取引の対象物の種類ごとの四半期貸借対照表日における契約額又は契約において定められた元本相当額、時価及び評価損益を注記しなければならない。ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。

Article 10(1)In addition to the matters specified in Article 8-2, with regard to Derivative Transactions (those to which Hedge Accounting is applied may be excluded), if said transactions are significant for the operation of business of the company and there has been a substantial fluctuation in the contract amount or any other amount of said transactions as compared to the last day of the Previous Business Year, the contract amount or the principal equivalent amount specified in the contract, the market price, and valuation gain or loss as of the quarterly balance sheet date shall be stated in the notes, by type of currencies, money rates, shares, bonds, commodities and any other subject matter of transactions; provided, however, that in cases where it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be stated.

２前項に定める事項は、先物取引、オプション取引、先渡取引、スワップ取引及びその他のデリバティブ取引その他の取引の種類に区分して記載しなければならない。

(2)The matters specified in the preceding paragraph shall be stated by categorizing them into futures transactions, options transactions, forward transactions, swap transactions and any other Derivative Transactions, or any other types of transactions.

第十一条法人税その他利益に関連する金額を課税標準として課される租税（以下「法人税等」という。）については、税効果会計（四半期貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等の金額を適切に期間配分することにより、法人税等を控除する前の四半期純利益の金額と法人税等の金額を合理的に対応させるための会計処理をいう。以下同じ。）を適用して四半期財務諸表を作成しなければならない。

Article 11With regard to corporation tax and any other taxes that are imposed on amounts related to profits as the tax base (hereinafter referred to as "Corporation Tax, etc."), Quarterly Financial Statements shall be prepared by applying Tax Effect Accounting (meaning an accounting method which, in cases where there are differences between the amounts of assets and liabilities reported on the quarterly balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of quarterly net profit before deducing the Corporation Tax, etc. with the applicable amount of Corporation Tax, etc. through appropriate interperiod allocation of the amount of Corporation Tax, etc. pertaining to such differences; the same shall apply hereinafter).

第十二条関連会社（財務諸表等規則第八条第五項及び第六項の規定により四半期連結財務諸表提出会社の関連会社とされる者をいう。以下この項において同じ。）を有している場合には、当該関連会社に対する投資の金額並びに当該投資に対して持分法（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）第二条第八号に規定する方法をいう。）を適用した場合の投資の金額及び投資利益又は投資損失の金額を注記しなければならない。ただし、損益及び利益剰余金その他の項目からみて重要性の乏しい関連会社を除外することができる。

Article 12(1)In cases where there is any Affiliated Company (meaning an entity that is regarded as an affiliated company of a company submitting Quarterly Consolidated Financial Statements pursuant to the provisions of Article 8, paragraphs (5) and (6) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this paragraph), the amount of investment in the Affiliated Company, the amount of investment in the case where the Equity Method (meaning the method defined in Article 2, item (viii) of the Ordinance on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976)) is applied to said investment, and the amount of investment return or investment loss shall be stated in the notes; provided, however, that any Affiliated Company that has little significance in terms of the profit or loss and the retained earnings and any other items may be excluded.

２開示対象特別目的会社（財務諸表等規則第八条の九第二号に規定する開示対象特別目的会社をいう。以下この項において同じ。）がある場合において、前事業年度末における開示対象特別目的会社の概要、開示対象特別目的会社との取引の概要及び取引金額その他の重要な事項に係る記載と比較して重要な変更又は著しい変動が認められるときは、その内容を注記しなければならない。

(2)In cases where there is any Special Purpose Company Subject to Disclosure (meaning the special purpose company subject to disclosure defined in Article 8-9, item (ii) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this paragraph), if there has been any significant change or substantial fluctuations in the outline of the Special Purpose Company Subject to Disclosure, the outline of transactions with the Special Purpose Company Subject to Disclosure, the transaction amount, and any other significant matters as compared to such statements as of the end of the Previous Business Year, the details thereof shall be stated in the notes.

第十三条ストック・オプション若しくは自社株式オプションを付与又は自社の株式を交付しており、四半期財務諸表への影響額に重要性がある場合には、次の各号に掲げる場合に応じ、当該各号に定める事項を注記しなければならない。ただし、適時に、正確な金額を算定することが困難な場合には、影響の概算額を記載することができる。

Article 13In cases where Stock Options or Options on the Company's Own Shares have been granted or the Company's Own Shares have been issued, if the amount of influence on the Quarterly Financial Statements is significant, the matters specified in the following items for the respective cases set forth in those items shall be stated in the notes; provided, however, that in cases where it is difficult to calculate the accurate amount in a timely manner, an estimated amount of influence may be stated:

第十四条前条の規定のほか、当四半期会計期間においてストック・オプションを付与した場合には、当該ストック・オプションについて、次の各号に掲げる事項を注記しなければならない。ただし、重要性が乏しい場合には、注記を省略することができる。

Article 14(1)In addition to the provision of the preceding Article, if any Stock Options have been granted during the current Quarterly Accounting Period, the following matters shall be stated in the notes with regard to said Stock Options; provided, however, that the notes may be omitted in cases where they have little significance:

２当四半期会計期間においてストック・オプションの条件変更を行った場合には、その変更内容を注記しなければならない。ただし、変更内容に重要性が乏しい場合には、注記を省略することができる。

(2)In cases where the conditions of Stock Options have been changed during the current Quarterly Accounting Period, the details of such change shall be stated in the notes; provided, however, that in cases where the details of such change have little significance, the notes may be omitted.

第十五条当四半期会計期間において他の企業又は企業を構成する事業の取得による企業結合が行われた場合（次条第一項に定める場合を除く。）には、次に掲げる事項を注記しなければならない。ただし、当該企業結合に係る取引に重要性が乏しい場合には、注記を省略することができる。

Article 15(1)In cases where a Business Combination has been carried out during the current Quarterly Accounting Period (excluding the cases specified in paragraph (1) of the following Article), the following matters shall be stated in the notes; provided, however, that the notes may be omitted in cases where the transaction pertaining to said Business Combination has little significance:

２前項ただし書の規定にかかわらず、当四半期会計期間における個々の企業結合に係る取引に重要性は乏しいが、当四半期会計期間における複数の企業結合に係る取引全体に重要性がある場合には、同項第一号及び第三号から第六号までに掲げる事項を当該企業結合に係る取引全体について注記しなければならない。

(2)Notwithstanding the provision of the proviso to the preceding paragraph, in cases where, despite the little significance of the transactions pertaining to individual Business Combinations during the current Quarterly Accounting Period, the transactions pertaining to multiple Business Combinations during the current Quarterly Accounting Period have significance as a whole, the matters set forth in item (i) and items (iii) to (vi) inclusive of that paragraph shall be stated in the notes for the transactions pertaining to such Business Combinations as a whole.

３第一項第七号の場合において、影響の概算額を算定することが困難なときは、影響の概算額の記載に代えて、その旨及びその理由を記載することができる。

(3)In the case set forth in paragraph (1), item (vii), if it is difficult to calculate the estimated amount of influence, a statement to that effect and the reason therefor may be stated in lieu of stating the estimated amount of influence.

４第一項第七号の場合において、当該注記が監査証明を受けていないときは、その旨を記載しなければならない。

(4)In the case set forth in paragraph (1), item (vii), if said notes have yet to receive an audit certification, a statement to that effect shall be made.

第十六条当四半期会計期間において逆取得となる企業結合が行われた場合には、前条第一項第一号から第六号までに掲げる事項に準ずる事項並びに当該企業結合にパーチェス法を適用したとしたときに四半期貸借対照表及び四半期損益計算書に及ぼす影響の概算額を注記しなければならない。

Article 16(1)In cases where a Business Combination resulting in Reverse Acquisition has been carried out during the current Quarterly Accounting Period, the matters equivalent to the matters set forth in items (i) to (vi) inclusive of paragraph (1) of the preceding Article and the amount of influence that would be exerted on the quarterly balance sheet and the quarterly profit and loss statement if the Purchase Method is assumed to have been applied to said Business Combination shall be stated in the notes.

２前項の規定により注記を行った場合は、企業結合が行われた四半期会計期間の翌四半期会計期間以降においても、影響の概算額の重要性が乏しくなった場合を除き、継続的に注記しなければならない。

(2)In cases where the notes have been made pursuant to the provision of the preceding paragraph, such notes shall continue to be made in and after the Quarterly Accounting Period following the Quarterly Accounting Period in which the Business Combination was carried out unless the estimated amount of influence loses significance.

３前二項の規定にかかわらず、財務諸表等規則第八条の十八第三項第二号又は第三号に掲げる企業結合において、同項第二号又は第三号に定める企業が連結財務諸表を作成している場合には、記載することを要しない。この場合には、その旨を記載しなければならない。

(3)Notwithstanding the provisions of the preceding two paragraphs, in Business Combinations set forth in Article 8-18, paragraph (3), item (ii) or (iii) of the Ordinance on Financial Statements, etc. , the notes shall not be required to be stated in cases where the enterprise specified in item (ii) or (iii) of that paragraph prepares Consolidated Financial Statements;in this case, a statement to that effect shall be set down in the notes.

第十七条当四半期会計期間において共通支配下の取引等が行われた場合には、次に掲げる事項を注記しなければならない。

Article 17(1)In cases where a Common Control Transaction, etc. has been carried out during the current Quarterly Accounting Period, the following matters shall be stated in the notes:

２前項の規定にかかわらず、共通支配下の取引等に重要性が乏しい場合には、注記を省略することができる。ただし、当四半期会計期間における個々の共通支配下の取引等に重要性は乏しいが、当四半期会計期間における複数の共通支配下の取引等全体に重要性がある場合には、同項各号に掲げる事項を当該企業結合に係る取引全体について注記しなければならない。

(2)Notwithstanding the provision of the preceding paragraph, the notes may be omitted in cases where the Common Control Transaction, etc. has little significance; provided, however, that in cases where, despite the little significance of individual Common Control Transactions, etc. during the current Quarterly Accounting Period, the multiple Common Control Transactions, etc. during the current Quarterly Accounting Period have significance as a whole, the matters set forth in the items of that paragraph shall be stated in the notes for the transactions pertaining to such Business Combinations as a whole.

３子会社（財務諸表等規則第八条第三項に規定する子会社をいう。以下この項において同じ。）が親会社（同項に規定する親会社をいう。以下この項において同じ。）を吸収合併した場合で、子会社が四半期連結財務諸表を作成していないときは、親会社が子会社を吸収合併したものとした場合の四半期貸借対照表及び当四半期会計期間における四半期累計期間に係る四半期損益計算書に及ぼす影響の概算額を注記しなければならない。

(3)In cases where a Subsidiary Company (meaning the subsidiary company defined in Article 8, paragraph (3) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this paragraph) has absorbed its Parent Company (meaning the parent company defined in that paragraph; hereinafter the same shall apply in this paragraph) through an absorption-type merger, if the Subsidiary Company does not prepare Quarterly Consolidated Financial Statements, the estimated amount of influence that would have been exerted on the quarterly balance sheet and the quarterly profit and loss statement for the Year to Date as of the end of the current Quarterly Accounting Period in the case of assuming that the Parent Company has absorbed the Subsidiary Company through an absorption-type merger shall be stated in the notes.

４前項の規定により注記を行った場合は、企業結合が行われた四半期会計期間の翌四半期会計期間以降においても、影響の概算額の重要性が乏しくなった場合を除き、注記しなければならない。

(4)(2) In cases where the notes have been made pursuant to the provision of the preceding paragraph, such notes shall be made in and after the Quarterly Accounting Period following the Quarterly Accounting Period in which the Business Combination was carried out unless the estimated amount of influence loses significance.

第十八条当四半期会計期間において共同支配企業の形成（財務諸表等規則第八条の二十二第一項に規定する共同支配企業の形成をいう。以下この条及び次条第一項において同じ。）を行った場合には、前条第一項第一号及び第二号に掲げる事項に準ずる事項を記載しなければならない。この場合において、同項第一号に掲げる事項に準ずる事項を記載するときは、企業結合を共同支配企業の形成と判定した理由を記載しなければならない。

Article 18(1)In cases where a Formation of a Jointly Controlled Enterprise (meaning a Formation of a Jointly Controlled Enterprise defined in Article 8-22, paragraph (1) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this Article and paragraph (1) of the following Article) has been carried out during the current Quarterly Accounting Period, the matters equivalent to those set forth in items (i) and (ii) of paragraph (1) of the preceding Article shall be stated.In this case, if the matters equivalent to the matters set forth in item (i) of that paragraph are stated, the reason for determining said Business Combination to be a Formation of a Jointly Controlled Enterprise shall be stated.

２前項の規定にかかわらず、共同支配企業の形成に係る取引に重要性が乏しい場合には、注記を省略することができる。ただし、当四半期会計期間における個々の共同支配企業の形成に係る取引に重要性は乏しいが、当四半期会計期間における複数の共同支配企業の形成に係る取引全体に重要性がある場合には、同項に定める事項を当該企業結合に係る取引全体について注記しなければならない。

(2)Notwithstanding the provision of the preceding paragraph, the notes may be omitted in cases where the transaction pertaining to the Formation of a Jointly Controlled Enterprise has little significance; provided, however, that in cases where, despite the little significance of the transactions pertaining to individual Formations of a Jointly Controlled Enterprise during the current Quarterly Accounting Period, the transactions pertaining to multiple Formations of a Jointly Controlled Enterprise during the Quarterly Accounting Period have significance as a whole, the matters set forth in that paragraph shall be stated in the notes for the transactions pertaining to such Business Combinations as a whole.

第十九条当四半期会計期間において重要な事業分離が行われ、当該事業分離が共通支配下の取引等及び共同支配企業の形成に該当しない場合には、分離元企業は、次に掲げる事項を注記しなければならない。

Article 19(1)In cases where a significant Business Divestiture has been carried out during the current Quarterly Accounting Period, and said Business Divestiture is neither categorized as a Common Control Transaction, etc. nor formation of a Jointly Controlled Enterprise, Divesting Enterprise shall state the following matters in the notes:

２前項第五号に掲げる事項は、当該継続的関与が軽微な場合には、注記を省略することができる。

(2)The notes may be omitted for the matters set forth in item (v) of the preceding paragraph in cases where said continuing involvement is insignificant.

３当四半期会計期間における個々の事業分離に係る取引に重要性は乏しいが、当四半期会計期間における複数の事業分離に係る取引全体に重要性がある場合には、第一項の規定にかかわらず、同項第一号及び第二号に掲げる事項を当該事業分離に係る取引全体について注記しなければならない。

(3)In cases where, despite the little significance of the transactions pertaining to individual Business Divestitures during the current Quarterly Accounting Period, the transactions pertaining to multiple Business Divestitures during the current Quarterly Accounting Period have significance as a whole, the matters set forth in items (i) and (ii) of that paragraph shall, notwithstanding the provision of paragraph (1), be stated in the notes for said transactions pertaining to Business Divestitures as a whole.

第二十条分離先企業は、事業分離が企業結合に該当しない場合は、次に掲げる事項を注記しなければならない。

Article 20In cases where a Business Divestiture is not categorized as a Business Combination, the Successor Enterprise shall state the following matters in the notes:

第二十一条四半期貸借対照表日において、企業が将来にわたって事業活動を継続するとの前提（以下「継続企業の前提」という。）に重要な疑義を生じさせるような事象又は状況が存在する場合であって、当該事象又は状況を解消し、又は改善するための対応をしてもなお継続企業の前提に関する重要な不確実性が認められるときは、次に掲げる事項を注記しなければならない。ただし、四半期貸借対照表日後において、当該重要な不確実性が認められなくなった場合は、注記することを要しない。

Article 21If, in cases where, as of the quarterly balance sheet date, there is an event or circumstance that would raise significant doubt about an assumption that the company will stay in business in the future (hereinafter referred to as the "Going Concern Assumption"), significant uncertainty on the Going Concern Assumption is still recognized even after measures for eliminating or improving said event or circumstance are taken, the following matters shall be stated in the notes; provided, however, that in cases where said significant uncertainty ceases to be recognized after the quarterly balance sheet date, they shall not be required to be stated:

第二十二条この規則において特に定める注記のほか、四半期財務諸表提出会社の利害関係人が、四半期財務諸表に係る四半期会計期間が属する事業年度に関する会社の財政状態、経営成績及びキャッシュ・フローの状況について適正な判断を行うために必要と認められる事項があるときは、当該事項を注記しなければならない。

Article 22In addition to the notes particularly specified under this Ordinance, if there are any matters that are found to be necessary for persons interested in the Company Submitting Quarterly Financial Statements to make adequate judgments on the financial position, operating results and Cash Flow conditions of the company for the business year containing the Quarterly Accounting Period pertaining to the Quarterly Financial Statements, said matters shall be stated in the notes.

第二十二条の二資産除去債務については、当該資産除去債務が会社の事業の運営において重要なものとなっており、かつ、当該資産除去債務の四半期貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、次の各号に掲げる事項を注記しなければならない。

Article 22-2(1)With regard to Asset Retirement Obligations, if said Asset Retirement Obligations are significant for the operation of business of the company and there has been a substantial fluctuation in the amount reported on the quarterly balance sheet or any other amount of said Asset Retirement Obligations as compared to the last day of the Previous Business Year, the following matters shall be stated in the notes:

２前項の規定にかかわらず、資産除去債務のうち四半期貸借対照表に計上していないものがある場合には、同項各号に掲げる事項に代えて、その旨、その理由及び当該資産除去債務の概要を記載しなければならない。

(2)Notwithstanding the provision of the preceding paragraph, in cases where any Asset Retirement Obligations are not reported on the quarterly balance sheet, a statement to that effect, the reason therefor, and the outline of said Asset Retirement Obligations shall be stated in lieu of the matters set forth in the items of that paragraph.

第二十二条の三企業を構成する一定の単位（以下「報告セグメント」という。）に関する情報（以下「セグメント情報」という。）については、次に掲げる事項を様式第一号に定めるところにより注記しなければならない。

Article 22-3(1)With regard to information on a certain unit of an Enterprise (hereinafter referred to as a "Reporting Segment") (such information will hereinafter be referred to as "Segment Information"), the following matters shall be set down in the notes in accordance with Form No. 1:

２当四半期会計期間（当該事業年度に属する四半期会計期間のうち当四半期会計期間前のものを含む。）において報告セグメントの変更又は報告セグメントに係る利益若しくは損失の金額の算定方法（次項及び第四項において「報告セグメントに係る算定方法」という。）の重要な変更があった場合には、その内容を注記しなければならない。

(2)In cases where there has been any change in Reporting Segments or any significant change in the calculation method of an amount of profit or loss pertaining to Reporting Segments (referred to as the "Calculation Method Pertaining to Reporting Segments" in the following paragraph and paragraph (4)) during the current Quarterly Accounting Period (including any Quarterly Accounting Periods within the relevant business year prior to the current Quarterly Accounting Period), the contents thereof shall be stated in the notes.

３当該事業年度の第二・四半期以降の四半期会計期間において報告セグメントの変更又は報告セグメントに係る算定方法の重要な変更があった場合には、前項の規定により行った注記に加え、第二・四半期以降に変更した理由を注記しなければならない。

(3)In cases where there has been any change in Reporting Segments or any significant change in the Calculation Method Pertaining to Reporting Segments during any Quarterly Accounting Period in or after the Second Quarter of the relevant business year, the reason for changing it in or after the Second Quarter shall be set down in the notes in addition to the notes made pursuant to the provision of the preceding paragraph.

４前事業年度において報告セグメントの変更又は報告セグメントに係る算定方法の重要な変更があり、かつ、前事業年度の対応する四半期会計期間における報告セグメント又は報告セグメントに係る算定方法と当四半期会計期間におけるこれらの事項との間に相違がみられる場合には、その旨並びに前事業年度の対応する四半期累計期間に係る第一項第一号及び第二号に掲げる金額（当四半期会計期間における報告セグメント及び報告セグメントに係る算定方法に基づいて算定したものに限る。）を注記しなければならない。

(4)In cases where there has been any change in Reporting Segments or any significant change in the Calculation Method Pertaining to Reporting Segments during the Previous Business Year and any difference is observed between the Reporting Segments or the Calculation Method Pertaining to Reporting Segments during the corresponding Quarterly Accounting Period in the Previous Business Year and those matters during the current Quarterly Accounting Period, a statement to that effect and the amounts set forth in paragraph (1), items (i) and (ii) pertaining to the corresponding Year to Date in the Previous Business Year (limited to such amounts calculated on the basis of the Reporting Segments and the Calculation Method Pertaining to Reporting Segments during the current Quarterly Accounting Period) shall be stated in the notes.

５前項の場合において、正確な金額を算定することが困難なときは、同項に規定する金額に代えて、適当な方法による概算額を注記することができる。ただし、金額を算定することが困難な場合には、同項に規定する金額に代えて、その旨及びその理由を注記することができる。

(5)If, in the cases set forth in the preceding paragraph, it is difficult to calculate an accurate amount, an amount estimated by an appropriate method may be noted in lieu of the amount prescribed in that paragraph; provided, however, that in cases where it is difficult to calculate an amount, a statement to that effect and the reason therefor may be stated in lieu of the amount prescribed in that paragraph.

６当四半期会計期間において、固定資産に係る重要な減損損失を認識した場合、のれんの金額に重要な変動が生じた場合又は重要な負ののれん発生益を認識した場合には、報告セグメントごとにその概要を注記しなければならない。

(6)In cases where a significant impairment loss pertaining to fixed assets has been recognized, where there has been a significant change in the amount of goodwill or where a significant gain from negative goodwill has been recognized during the current Quarterly Accounting Period, the outline thereof shall be stated in the notes for each Reporting Segment.

第二十二条の四賃貸等不動産（財務諸表等規則第八条の三十第一項に規定する賃貸等不動産をいう。）については、当該賃貸等不動産の四半期貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、四半期貸借対照表日における当該賃貸等不動産の時価及び四半期貸借対照表計上額を注記しなければならない。

Article 22-4With regard to any Rental, etc. Real Property (meaning a Rental, etc. Real Property prescribed in Article 8-30, paragraph (1) of the Ordinance on Financial Statements, etc.), in cases where a substantial change is found in the amount reported in any quarterly balance sheet or any other amount for said Rental, etc. Real Property as compared to the last day of the Previous Business Year, the market price of said Rental, etc. Real Property as of the quarterly balance sheet date and the amount reported in the quarterly balance sheet shall be stated in the notes.

第二十三条この規則の規定により記載すべき注記は、脚注（当該注記に係る事項が記載されている四半期財務諸表中の表又は計算書の末尾に記載することをいう。第八十七条において同じ。）として記載することが適当と認められるものを除き、第五条から第七条までの規定による記載の次に記載しなければならない。ただし、これらの規定により記載した事項と関係がある事項については、これと併せて記載することができる。

Article 23(1)The notes to be stated pursuant to the provisions of this Ordinance shall be stated immediately after the statements under the provisions of Articles 5 to 7 inclusive, except for those that are found appropriate to be stated as Footnotes (meaning the stating of notes at the end of the table or account statement contained in the Quarterly Financial Statements in which the matters pertaining to said notes are stated; the same shall apply in Article 87); provided, however, that matters related to the matters that are stated pursuant to the provisions of Articles 5 to 7 may be stated together therewith.

２第二十一条の規定による注記は、前項の規定にかかわらず、四半期キャッシュ・フロー計算書の次に記載しなければならない。この場合において第五条から第七条までの規定による記載は、これらの規定にかかわらず、第二十一条の規定による注記の次に記載しなければならない。

(2)Notwithstanding the provision of the preceding paragraph, the notes under the provision of Article 21 shall be stated immediately after the quarterly cash flow statement.In this case, notwithstanding the provisions of Articles 5 to 7, the matters stated under these provisions shall be stated immediately after the notes under the provision of Article 21.

３この規則の規定により特定の科目に関係ある注記を記載する場合には、当該科目に記号を付記する方法その他これに類する方法によって、当該注記との関連を明らかにしなければならない。

(3)In the case of stating notes that are related to a specific account title pursuant to the provisions of this Ordinance, the association between said account title and said notes shall be made clear by appending a symbol to said account title or by other similar method.

第二十四条四半期財務諸表に掲記される科目その他の事項の金額は、百万円単位又は千円単位をもって表示するものとする。

Article 24The amounts for the account titles and any other matters contained in Quarterly Financial Statements shall be presented in units of million yen or thousand yen.

第七十八条発行済株式の種類及び総数については、発行済株式の種類ごとに、当四半期会計期間末の発行済株式総数を注記しなければならない。

Article 78With regard to the classes and the total number of issued shares, the total number of issued shares at the end of the current Quarterly Accounting Period shall be stated in the notes, for each class of issued shares.

第七十九条自己株式の種類及び株式数については、自己株式の種類ごとに、当四半期会計期間末の自己株式数を注記しなければならない。

Article 79With regard to the classes and the total number of Treasury Shares, the total number of Treasury Shares at the end of the current Quarterly Accounting Period shall be stated in the notes, for each class of Treasury Shares.

第八十条新株予約権については、次の各号に掲げる事項を注記しなければならない。

Article 80(1)With regard to share options, the following matters shall be stated in the notes:

２前項第一号及び第二号に掲げる事項は、新株予約権がストック・オプション又は自社株式オプションとして付与されている場合には記載することを要しない。

(2)In cases where share options have been granted as Stock Options or Options on the Company's Own Shares, the matters set forth in items (i) and (ii) of the preceding paragraph shall not be required to be stated.

３第一項第二号に掲げる株式の数は、新株予約権の目的となる株式の種類ごとに、新株予約権の目的となる株式の当四半期会計期間の末日における数を記載しなければならない。ただし、新株予約権が権利行使されたものと仮定した場合の増加株式数の当四半期会計期間の末日における発行済株式総数（自己株式を保有しているときは、当該自己株式の株式数を控除した株式数）に対する割合に重要性が乏しい場合には、注記を省略することができる。

(3)The number of shares set forth in paragraph (1), item (ii) shall be stated by stating the number of shares subject to the share options as of the last day of the current Quarterly Accounting Period, for each class of shares subject to the share options; provided, however, that the notes may be omitted in cases where the number of shares that will increase when supposing that the share options are exercised constitutes an insignificant proportion of the total number of issued shares (when holding Treasury Shares, the number of shares after deducting the number of said Treasury Shares) as of the last day of the current Quarterly Accounting Period.

４前三項の規定は、自己新株予約権について準用する。

(4)The provisions of the preceding three paragraphs shall apply mutatis mutandis to own share options.

第八十一条当四半期会計期間における四半期累計期間において行われた配当については、次の各号に掲げる事項を注記しなければならない。

Article 81With regard to the dividends during the Year to Date as of the end of the current Quarterly Accounting Period, the following matters shall be stated in the notes:

第八十二条株主資本の金額に、前事業年度末に比して著しい変動があった場合には、主な変動事由を注記しなければならない。

Article 82In cases where there was a substantial change in the amount of shareholders' equity as compared to the end of the Previous Business Year, the major cause of the change shall be stated in the notes.

第八十三条特定会社が提出する四半期財務諸表の用語、様式及び作成方法は、前各章の規定による。

Article 83(1)The terminology, forms, and preparation methods of Quarterly Financial Statements that a Specified Company submits shall be subject to the provisions of the preceding Chapters.

２特定会社は、前項の規定により作成した四半期財務諸表のほか、指定国際会計基準によって四半期財務諸表を作成することができる。

(2)A Specified Company may prepare Quarterly Financial Statements pursuant to Designated International Accounting Standards in addition to Quarterly Financial Statements prepared pursuant to the provision of the preceding paragraph.

第八十四条指定国際会計基準によって作成した四半期財務諸表には、次に掲げる事項を注記しなければならない。

Article 84The following matters shall be stated in the notes to Quarterly Financial Statements prepared pursuant to Designated International Accounting Standards:

第八十五条外国会社がその本国（本拠とする州その他の地域を含む。以下同じ。）において開示している財務計算に関する書類を四半期財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該四半期財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、その本国における用語、様式及び作成方法によるものとする。

Article 85(1)In cases where the Commissioner of the Financial Services Agency approves a Foreign Company to submit the documents on financial calculation disclosed in its home country (including the state or any other region where the company is headquartered; the same shall apply hereinafter) as Quarterly Financial Documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of said Quarterly Financial Documents shall be, except for matters that were found necessary and instructed by the Commissioner of the Financial Services Agency, the terminology, forms, and preparation methods used in the home country.

２外国会社がその本国において開示している財務計算に関する書類が前項の規定に基づく金融庁長官の認めるところとならない場合等において当該外国会社がその本国以外の本邦外地域において開示している財務計算に関する書類を四半期財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該四半期財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、当該本国以外の本邦外地域における用語、様式及び作成方法によるものとする。

(2)In cases where the documents on financial calculation disclosed in the home country by a Foreign Company do not qualify as those approved by the Commissioner of the Financial Services Agency based on the provision of the preceding paragraph, if the Commissioner of the Financial Services Agency approves said Foreign Company to submit the documents on financial calculation disclosed in an area outside Japan other than its home country as Quarterly Financial Documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of said Quarterly Financial Documents shall be, except for matters that were found necessary and instructed by the Commissioner of the Financial Services Agency, the terminology, forms, and preparation methods used in said area outside Japan other than its home country.

３外国会社が本国その他の本邦外地域において開示している財務計算に関する書類が前二項の規定に基づく金融庁長官の認めるところとならない場合には、当該外国会社が提出する四半期財務書類の用語、様式及び作成方法は、金融庁長官の指示するところによるものとする。

(3)In cases where the documents on financial calculation disclosed in the home country or any other area outside Japan by a Foreign Company do not qualify as those approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding two paragraphs, the terminology, forms, and preparation methods of Quarterly Financial Documents to be submitted by such Foreign Company shall be in accordance with the instructions of the Commissioner of the Financial Services Agency.

第八十六条前条の規定による四半期財務書類について、当該外国会社が採用する四半期財務書類の会計処理の原則及び手続のうち、本邦における四半期財務諸表の会計処理の原則及び手続と異なるものがある場合には、その内容を当該四半期財務書類に注記しなければならない。

Article 86In cases where any accounting principles and procedures for preparing Quarterly Financial Documents adopted by the Foreign Company with regard to the Quarterly Financial Documents under the provisions of the preceding Article differ from accounting principles and procedures for preparing Quarterly Financial Documents in Japan, the contents thereof shall be stated in the notes in said Quarterly Financial Documents.

第八十七条第四条第三項及び第五条第一項第二号の規定は、外国会社が提出する四半期財務書類について準用する。

Article 87(1)The provisions of Article 4, paragraph (3) and Article 5, paragraph (1), item (ii) shall apply mutatis mutandis to Quarterly Financial Documents to be submitted by a Foreign Company.

２外国会社が提出する四半期財務書類の表示方法のうち、本邦における表示方法と異なるものがある場合には、その内容を当該四半期財務書類に注記しなければならない。

(2)In cases where any presentation methods for the Quarterly Financial Documents to be submitted by a Foreign Company differ from presentation methods in Japan, the contents thereof shall be stated in the notes in said Quarterly Financial Documents.

第八十八条外国会社が提出する四半期財務書類に掲記される科目その他の事項について、本邦通貨以外の通貨建ての金額により表示している場合には、主要な事項について本邦通貨に換算した金額を併記するものとする。この場合においては、本邦通貨への換算に当たって採用した換算の基準を当該四半期財務書類に注記しなければならない。

Article 88In cases where the account titles and any other matters set down in Quarterly Financial Documents to be submitted by a Foreign Company are presented in monetary amounts in a currency other than Japanese currency, the amounts for major matters shall also be stated in amounts that have been translated into Japanese currency.In this case, the translation standards adopted for the translation into Japanese currency shall be stated in the notes in said Quarterly Financial Documents.

第八十九条第八十六条、第八十七条第二項及び前条の規定により記載すべき注記は、脚注として記載しなければならない。ただし、脚注として記載することが適当でないと認められるものについては、他の適当な箇所に記載することができる。

Article 89(1)The notes to be stated pursuant to the provisions of Article 86, Article 87, paragraph (2), and the preceding Article shall be stated as Footnotes; provided, however, that notes that are found inappropriate to be stated as Footnotes may be stated in other appropriate places.

２第二十三条第三項の規定は、第八十六条及び第八十七条第二項の規定により注記をする場合に準用する。

(2)The provision of Article 23, paragraph (3) shall apply mutatis mutandis to the case of stating matters in the notes pursuant to the provisions of Article 86 and Article 87, paragraph (2).