一財務諸表提出会社（法の規定により財務諸表を提出すべき会社、指定法人及び組合をいう。以下同じ。）の財政状態、経営成績及びキャッシュ・フロー（第八条第十八項に規定するキャッシュ・フローをいう。次号において同じ。）の状況に関する真実な内容を表示すること。

(i)the Financial Statements shall present true information concerning the financial position, operating results, and Cash Flow conditions (meaning Cash Flow as defined in Article 8, paragraph (18); the same shall apply in the following item) of the Company Submitting Financial Statements (meaning the company, Designated Juridical Person, or partnership which is to submit Financial Statements pursuant to the provisions of the Act; the same shall apply hereinafter);

二財務諸表提出会社の利害関係人に対して、その財政、経営及びキャッシュ・フローの状況に関する判断を誤らせないために必要な会計事実を明瞭に表示すること。

(ii)the Financial Statements shall clearly present the accounting information necessary for preventing the interested persons of the Company Submitting Financial Statements from reaching erroneous conclusions on its financial, operating, and Cash Flow conditions; and

三財務諸表提出会社が採用する会計処理の原則及び手続については、正当な理由により変更を行う場合を除き、財務諸表を作成する各時期を通じて継続して適用されていること。

(iii)the accounting principles and procedures adopted by the Company Submitting Financial Statements shall be applied continuously throughout each period for preparing Financial Statements, except where a change is implemented based on justifiable grounds.

一他の会社等（民事再生法（平成十一年法律第二百二十五号）の規定による再生手続開始の決定を受けた会社等、会社更生法（平成十四年法律第百五十四号）の規定による更生手続開始の決定を受けた株式会社、破産法（平成十六年法律第七十五号）の規定による破産手続開始の決定を受けた会社等その他これらに準ずる会社等であつて、かつ、有効な支配従属関係が存在しないと認められる会社等を除く。以下この項において同じ。）の議決権の過半数を自己の計算において所有している会社等

(i)a Company, etc. that holds, on its own account, the majority of the voting rights in another Company, etc. (excluding a Company, etc. that is subject to a decision for the commencement of rehabilitation proceedings under the provisions of the Civil Rehabilitation Act (Act No. 225 of 1999), a stock company that is subject to a decision for the commencement of corporate reorganization proceedings under the provisions of the Corporate Reorganization Act (Act No. 154 of 2002), a Company, etc. that is subject to a decision for the commencement of bankruptcy proceedings under the provisions of the Bankruptcy Act (Act No. 75 of 2004), or any other Company, etc. equivalent thereto, which also is found to have no effective parent-subsidiary relationship with said Company, etc.; hereinafter the same shall apply in this paragraph);

二他の会社等の議決権の百分の四十以上、百分の五十以下を自己の計算において所有している会社等であつて、かつ、次に掲げるいずれかの要件に該当する会社等

(ii)a Company, etc. that holds, on its own account, not less than forty percent and not more than fifty percent of the voting rights in another Company, etc., and that also satisfies any of the following requirements:

三自己の計算において所有している議決権と自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者及び自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせた場合（自己の計算において議決権を所有していない場合を含む。）に他の会社等の議決権の過半数を占めている会社等であつて、かつ、前号ロからホまでに掲げるいずれかの要件に該当する会社等

(iii)a Company, etc. whose voting rights that it holds on its own account, when combined with the voting rights held by any persons who are found to exercise their voting rights in accordance with the wishes of the Company, etc. due to their close ties with the Company, etc. in terms of investment, personnel, funds, technology, transactions, etc. and with those held by any persons who have agreed to exercise their voting rights in accordance with the wishes of the Company, etc. (including cases where the Company, etc. holds no voting rights on its own account), constitute the majority of the voting rights in another Company, etc., and that also satisfies any of the requirements listed in sub-items (b) to (e) inclusive of the preceding item.

一子会社以外の他の会社等（民事再生法の規定による再生手続開始の決定を受けた会社等、会社更生法の規定による更生手続開始の決定を受けた株式会社、破産法の規定による破産手続開始の決定を受けた会社等その他これらに準ずる会社等であつて、かつ、当該会社等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができないと認められる会社等を除く。以下この項において同じ。）の議決権の百分の二十以上を自己の計算において所有している場合

(i)where the Company, etc. or its Subsidiary Company holds, on its own account, not less than twenty percent of the voting rights in the non-Subsidiary Company, etc. (excluding a Company, etc. that is subject to a decision for the commencement of rehabilitation proceedings under the provisions of the Civil Rehabilitation Act, a stock company that is subject to a decision for the commencement of corporate reorganization proceedings under the provisions of the Corporate Reorganization Act, a Company, etc. that is subject to a decision for the commencement of bankruptcy proceedings under the provisions of the Bankruptcy Act, or any other Company, etc. equivalent thereto, and where the Company, etc. or its Subsidiary Company is also found to be unable to exert a significant influence on the financial and operational or business policy decisions of such a Company, etc.; hereinafter the same shall apply in this paragraph);

二子会社以外の他の会社等の議決権の百分の十五以上、百分の二十未満を自己の計算において所有している場合であつて、かつ、次に掲げるいずれかの要件に該当する場合

(ii)where the Company, etc. or its Subsidiary Company of the Company, etc. holds, on its own account, not less than fifteen percent but less than twenty percent of the voting rights in a non-Subsidiary Company, etc., and where any of the following requirements are also satisfied:

三自己の計算において所有している議決権と自己と出資、人事、資金、技術、取引等において緊密な関係があることにより自己の意思と同一の内容の議決権を行使すると認められる者及び自己の意思と同一の内容の議決権を行使することに同意している者が所有している議決権とを合わせた場合（自己の計算において議決権を所有していない場合を含む。）に子会社以外の他の会社等の議決権の百分の二十以上を占めているときであつて、かつ、前号イからホまでに掲げるいずれかの要件に該当する場合

(iii)where the voting rights held by the Company, etc. or its Subsidiary Company, on its own account, when combined with the voting rights held by any persons who are found to exercise their voting rights in accordance with the wishes of the Company, etc. or its Subsidiary Company due to their close ties with the Company, etc. or its Subsidiary Company in terms of investment, personnel, funds, technology, transactions, etc. and with the voting rights held by any persons who have agreed to exercise their voting rights in accordance with the wishes of the Company, etc. or its Subsidiary Company (including cases where the Company, etc. or its Subsidiary Company holds no voting rights on its own account), constitute not less than twenty percent of the voting rights in a non-Subsidiary Company, etc., and where any of the requirements listed in sub-items (a) to (e) inclusive of the preceding item are also satisfied; and

四複数の独立した企業（会社及び会社に準ずる事業体をいう。以下同じ。）により、契約等に基づいて共同で支配される企業（以下「共同支配企業」という。）に該当する場合

(iv)where a non-Subsidiary Company, etc. is an Enterprise (meaning a company or a business entity that is equivalent to a company; the same shall apply hereinafter) that is jointly controlled by multiple independent Enterprises (such a controlled Enterprise shall hereinafter be referred to as a "Jointly Controlled Enterprise").

一法第二条第二十一項に規定する市場デリバティブ取引（同項第一号及び第二号に掲げる取引に限る。）及び同条第二十三項に規定する外国市場デリバティブ取引（同条第二十一項第一号及び第二号に掲げる取引に類似する取引に限る。）

(i)exchange-traded derivatives transactions as defined in Article 2, paragraph (21) of the Act (limited to the transactions set forth in items (i) and (ii) of that paragraph) and exchange-traded derivatives transactions in a foreign market as defined in paragraph (23) of that Article (limited to transactions that are similar to the transactions set forth in paragraph (21), items (i) and (ii) of that Article); and

二商品取引所法（昭和二十五年法律第二百三十九号）第二条第八項に規定する先物取引（同項第一号から第三号までに掲げる取引に限る。）及び商品市場（同条第九項に規定する商品市場をいう。次項第三号において同じ。）に相当する外国の市場（同項第二号及び第三号において「外国商品市場」という。）における類似の取引

(ii)Futures Transactions defined in Article 2, paragraph (8) of the Commodity Exchange Act (Act No. 239 of 1950) (limited to the transactions set forth in items (i) to (iii) inclusive of that paragraph) and similar transactions on a market in a foreign state that is equivalent to a Commodity Market (meaning a commodity market as defined in paragraph (9) of that Article; the same shall apply in item (iii) of the following paragraph) (such market in a foreign state shall be referred to as a "Foreign Commodity Market" in items (ii) and (iii) of that paragraph).

一法第二条第二十一項に規定する市場デリバティブ取引（同項第三号に掲げる取引に限る。）、同条第二十二項に規定する店頭デリバティブ取引（同項第三号及び第四号に掲げる取引に限る。）及び同条第二十三項に規定する外国市場デリバティブ取引（同条第二十一項第三号に掲げる取引に類似する取引に限る。）

(i)exchange-traded derivatives transactions as defined in Article 2, paragraph (21) of the Act (limited to the transactions set forth in item (iii) of that paragraph), over-the-counter derivatives transactions as defined in paragraph (22) of that Article (limited to the transactions set forth in items (iii) and (iv) of that paragraph), and exchange-traded derivatives transactions in a foreign market as defined in paragraph (23) of that Article (limited to transactions similar to the transactions set forth in paragraph (21), item (iii) of that Article);

二商品取引所法第二条第八項に規定する先物取引（同項第四号に掲げる取引に限る。）、同条第十項に規定する商品市場における取引（同項第一号ホに掲げる取引に限る。）及び外国商品市場における類似の取引

(ii)Futures Transactions as defined in Article 2, paragraph (8) of the Commodity Exchange Act (limited to the transactions set forth in item (iv) of that paragraph), transactions on a Commodity Market as defined in paragraph (10) of that Article (limited to the transactions set forth in item (i), sub-item (e) of that paragraph) and similar transactions on a Foreign Commodity Market; and

三前二号に掲げる取引に類似する取引（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。）、外国金融商品市場（同条第八項第三号ロに規定する外国金融商品市場をいう。）、商品市場又は外国商品市場における取引（次項第二号及び第八条の八第二項において「市場取引」という。）以外の取引を含む。）

(iii)transactions similar to the transactions set forth in the preceding two items (including transactions other than transactions on a Financial Instruments Exchange Market (meaning a financial instruments exchange market as defined in Article 2, paragraph (17) of the Act), Foreign Financial Instruments Market (meaning a foreign financial instruments market as defined in paragraph (8), item (iii), sub-item (b) of that Article), a Commodity Market, or a Foreign Commodity Market (transactions on such markets shall be collectively referred to as "Market Transactions" in item (ii) of the following paragraph and Article 8-8, paragraph (2))).

一法第二条第二十二項に規定する店頭デリバティブ取引（同項第一号及び第二号に掲げる取引に限る。）

(i)over-the-counter derivatives transactions defined in Article 2, paragraph (22) of the Act (limited to the transactions set forth in items (i) and (ii) of that paragraph); and

二前号に掲げる取引以外の取引で先物取引に類似する取引（市場取引以外の取引に限る。）

(ii)transactions other than those set forth in the preceding item, which are similar to Futures Transactions (limited to transactions other than Market Transactions).

一法第二条第二十一項に規定する市場デリバティブ取引（同項第四号に掲げる取引に限る。）、同条第二十二項に規定する店頭デリバティブ取引（同項第五号に掲げる取引に限る。）及び同条第二十三項に規定する外国市場デリバティブ取引（同条第二十一項第四号に掲げる取引に類似する取引に限る。）

(i)exchange-traded derivatives transactions as defined in Article 2, paragraph (21) of the Act (limited to the transactions set forth in item (iv) of that paragraph), over-the-counter derivatives transactions as defined in paragraph (22) of that Article (limited to the transactions set forth in item (v) of that paragraph), and exchange-traded derivatives transactions in a foreign market as defined in paragraph (23) of that Article (limited to transactions similar to those set forth in paragraph (21), item (iv) of that Article);

二当事者が取引の対象として定めた商品の取引数量について当該当事者のそれぞれが相手方と取り決めた価格に基づき金銭の支払を相互に約する取引

(ii)transactions wherein the parties mutually agree to the payment of monies based on a price that they have arranged with each other, for a certain transaction quantity of a commodity that has been specified by said parties as the subject of the transaction; and

三前二号に掲げる取引に類似する取引

(iii)transactions similar to those set forth in the preceding two items.

一法第二条第二十一項に規定する市場デリバティブ取引（同項第五号及び第六号に掲げる取引に限る。）、同条第二十二項に規定する店頭デリバティブ取引（同項第六号及び第七号に掲げる取引に限る。）及び同条第二十三項に規定する外国市場デリバティブ取引（同条第二十一項第五号及び第六号に掲げる取引に類似する取引に限る。）

(i)exchange-traded derivatives transactions as defined in Article 2, paragraph (21) of the Act (limited to the transactions set forth in items (v) and (vi) of that paragraph), over-the-counter derivatives transactions as defined in paragraph (22) of that Article (limited to the transactions set forth in items (vi) and (vii) of that paragraph), and exchange-traded derivatives transactions in a foreign market as defined in paragraph (23) of that Article (limited to transactions similar to those set forth in paragraph (21), items (v) and (vi) of that Article); and

二前号に掲げる取引に類似する取引

(ii)transactions similar to those set forth in the preceding item.

一財務諸表提出会社の親会社

(i)the Parent Company of the Company Submitting Financial Statements;

二財務諸表提出会社の子会社

(ii)the Subsidiary Companies of the Company Submitting Financial Statements;

三財務諸表提出会社と同一の親会社をもつ会社等

(iii)Companies, etc. with the same Parent Company as the Company Submitting Financial Statements;

四財務諸表提出会社のその他の関係会社並びに当該その他の関係会社の親会社及び子会社

(iv)the Parent Company and the Subsidiary Companies of Any Other Associated Company of the Company Submitting Financial Statements;

五財務諸表提出会社の関連会社及び当該関連会社の子会社

(v)the Affiliated Companies of the Company Submitting Financial Statements, and the Subsidiary Companies of said Affiliated Companies;

六財務諸表提出会社の主要株主（法第百六十三条第一項に規定する主要株主をいう。以下同じ。）及びその近親者（二親等内の親族をいう。次号及び第八号において同じ。）

(vi)the Major Shareholders (meaning major shareholders as defined in Article 163, paragraph (1) of the Act; the same shall apply hereinafter) of the Company Submitting Financial Statements and the Close Relatives (meaning relatives within the second degree of kinship; the same shall apply in the following item and item (viii)) thereof;

七財務諸表提出会社の役員及びその近親者

(vii)the Officers of the Company Submitting Financial Statements and the Close Relatives thereof;

八財務諸表提出会社の親会社の役員及びその近親者

(viii)the Officers of the Parent Company of the Company Submitting Financial Statements and the Close Relatives thereof;

九前三号に掲げる者が議決権の過半数を自己の計算において所有している会社等及び当該会社等の子会社

(ix)a Company, etc., whose majority of voting rights are held by any of the persons set forth in the preceding three items, on their own accounts, and the Subsidiary Companies of such a Company, etc.; and

十従業員のための企業年金（財務諸表提出会社と重要な取引（掛金の拠出を除く。）を行う場合に限る。）

(x)a corporate pension fund for the workers of the Company Submitting Financial Statements (limited to where such corporate pension fund engages in significant transactions (excluding the contribution of premiums) with the Company Submitting Financial Statements).

一有価証券の評価基準及び評価方法

(i)the valuation basis and valuation method for securities;

二たな卸資産の評価基準及び評価方法

(ii)the valuation basis and valuation method for inventory assets;

三固定資産の減価償却の方法

(iii)the depreciation method for fixed assets;

四繰延資産の処理方法

(iv)the disposition method for deferred assets;

五外貨建の資産及び負債の本邦通貨への換算基準

(v)the basis for the translation of foreign currency assets and liabilities into Japanese currency;

六引当金の計上基準

(vi)standards for reporting allowances;

七収益及び費用の計上基準

(vii)standards for reporting revenues and expenses;

八ヘッジ会計（ヘッジ手段（資産（将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。）若しくは負債（将来の取引により確実に発生すると見込まれるものを含む。以下この号において同じ。）又はデリバティブ取引に係る価格変動、金利変動及び為替変動による損失の危険を減殺することを目的とし、かつ、当該損失の危険を減殺することが客観的に認められる取引をいう。以下この号及び第六十七条第一項第二号において同じ。）に係る損益とヘッジ対象（ヘッジ手段の対象である資産若しくは負債又はデリバティブ取引をいう。第八条の八第三項及び第六十七条第一項第二号において同じ。）に係る損益を同一の会計期間に認識するための会計処理をいう。第八条の八第一項及び第三項において同じ。）の方法

(viii)the method of Hedge Accounting (meaning the accounting method used for recognizing, within a same accounting period, the profit and loss pertaining to Hedging Instruments (transactions aimed at diminishing the risk of losses from price fluctuations, interest-rate fluctuations, and exchange-rate fluctuations pertaining to assets (including those that are expected to definitely arise through future transactions; hereinafter the same shall apply in this item), liabilities (including those that are expected to definitely arise through future transactions; hereinafter the same shall apply in this item), or Derivative Transactions, which are objectively recognized as diminishing the risk of such losses; hereinafter the same shall apply in this item and Article 67, paragraph (1), item (ii)) and the profit and loss pertaining to Hedged Items (meaning the assets, liabilities, or Derivative Transactions that are the subject of Hedging Instruments; the same shall apply in Article 8-8, paragraph (3) and Article 67, paragraph (1), item (ii)); the same shall apply in Article 8-8, paragraphs (1) and (3));

九キャッシュ・フロー計算書における資金の範囲

(ix)the scope of Funds in the Cash Flow statement; and

十その他財務諸表作成のための基本となる重要な事項

(x)any other significant matters that serve as the basis for preparation of Financial Statements.

一会計処理の原則又は手続を変更した場合には、その旨、変更の理由及び当該変更が財務諸表に与えている影響の内容

(i)where any accounting principles or procedures have changed, an entry to that effect, the reason for the change, and details of the influence of said change on the Financial Statements;

二表示方法を変更した場合には、その内容

(ii)where any of the methods of presenting information have changed, the details of such change; and

三キャッシュ・フロー計算書における資金の範囲を変更した場合には、その旨、変更の理由及び当該変更がキャッシュ・フロー計算書に与えている影響の内容

(iii)where the scope of Funds in the Cash Flow statement has changed, an entry to that effect, the reason for the change, and details of the influence of said change on the Cash Flow statement.

一財務諸表提出会社がリース物件の借主である場合

(i)where the Company Submitting Financial Statements is the lessee of the Leased Property:

二財務諸表提出会社がリース物件の貸主である場合

(ii)where the Company Submitting Financial Statements is the lessor of the Leased Property:

一金融商品の状況に関する次に掲げる事項

(i)the following matters concerning the status of the Financial Instruments:

二金融商品の時価に関する次に掲げる事項

(ii)the following matters concerning the market prices of the Financial Instruments:

一そのリスク管理において、市場リスクに関する定量的分析を利用している金融商品当該分析に基づく定量的情報及びこれに関連する情報

(i)Financial Instruments whose risk management uses quantitative analyses on Market Risks:the quantitative information based on said analyses and information related thereto; or

二そのリスク管理において、市場リスクに関する定量的分析を利用していない金融商品　次のイ及びロに掲げる事項

(ii)Financial Instruments whose risk management does not use quantitative analyses on Market Risks: the matters listed in sub-items (a) and (b) below:

一売買目的有価証券当該事業年度（特定有価証券の内容等の開示に関する内閣府令（平成五年大蔵省令第二十二号）第二十三条第二号に規定する特定有価証券であつて、計算期間の終了の時における当該有価証券の評価額を翌計算期間における期首の帳簿価額として記載する方法を採用している場合にあつては、最終の計算期間）の損益に含まれた評価差額

(i)Trading Securities:the valuation difference included in the profit or loss for the relevant business year (with regard to specified securities prescribed in Article 23, item (ii) of the Cabinet Office Ordinance on Disclosure of Information, etc. on Specified Securities (Ordinance of the Ministry of Finance No. 22 of 1993) for which a method has been adopted whereby the valuation amount as of the end of an accounting period is entered as the beginning book value of said securities for the following accounting period, this shall be the valuation difference included in the profit or loss for the latest accounting period);

二満期保有目的の債券　当該債券を貸借対照表日における時価が貸借対照表日における貸借対照表計上額を超えるもの及び当該時価が当該貸借対照表計上額を超えないものに区分し、その区分ごとの次に掲げる事項

(ii)Bonds Held to Maturity: the following matters by category, after bonds have been classified into those whose market price as of the balance sheet date exceeds the amount reported on the balance sheet as of the balance sheet date and those whose market price does not exceed the amount reported on the balance sheet:

三子会社株式（売買目的有価証券に該当する株式を除く。）及び関連会社株式（売買目的有価証券に該当する株式を除く。）

(iii)shares in a Subsidiary Company (excluding shares categorized as Trading Securities) and shares in an Affiliated Company (excluding shares categorized as Trading Securities):

四その他有価証券　有価証券（株式、債券及びその他の有価証券をいう。第六号において同じ。）の種類ごとに当該有価証券を貸借対照表日における貸借対照表計上額が取得原価を超えるもの及び当該貸借対照表計上額が取得原価を超えないものに区分し、その区分ごとの次に掲げる事項

(iv)Other Securities: the following matters by category, after each class of Securities (meaning shares, bonds and any other securities; the same shall apply in item (vi)) has been classified into those for which the amount reported on the balance sheet as of the balance sheet date exceeds the acquisition cost and those for which such amount does not exceed the acquisition cost:

五当該事業年度中に売却した満期保有目的の債券債券の種類ごとの売却原価、売却額、売却損益及び売却の理由

(v)Bonds Held to Maturity that were sold off during the relevant business year:the cost of the bonds sold, the sale price, the profit or loss on the sale, and the reason for the sale, for each class of bonds; and

六当該事業年度中に売却したその他有価証券有価証券の種類ごとの売却額、売却益の合計額及び売却損の合計額

(vi)Other Securities that were sold off during the relevant business year:the sale price, the total amount of profit on the sale, and the total amount of loss on the sale, for each class of securities.

一売買目的有価証券から満期保有目的の債券へ変更した場合　保有目的を変更した有価証券に係る次に掲げる事項

(i)where Trading Securities have changed into Bonds Held to Maturity: the following matters pertaining to the securities whose holding purpose has changed:

二売買目的有価証券からその他有価証券へ変更した場合　保有目的を変更した有価証券に係る次に掲げる事項

(ii)where Trading Securities have changed into Other Securities: the following matters in regard to the securities whose holding purpose has changed:

三その他有価証券から満期保有目的の債券へ変更した場合　保有目的を変更した有価証券に係る次に掲げる事項

(iii)where Other Securities have changed into Bonds Held to Maturity: the following matters pertaining to the securities whose holding purpose has changed:

一前項第一号に掲げる場合同号ニ及びホに掲げる事項

(i)the cases set forth in item (i) of the preceding paragraph:the matters set forth in sub-items (d) and (e) of that item;

二前項第二号に掲げる場合同号ロ及びハに掲げる事項

(ii)the cases set forth in item (ii) of the preceding paragraph:the matters set forth in sub-items (b) and (c) of that item; and

三前項第三号に掲げる場合同号ロ及びハに掲げる事項

(iii)the cases set forth in item (iii) of the preceding paragraph:the matters set forth in sub-items (b) and (c) of that item.

一ヘッジ会計が適用されていないデリバティブ取引　取引の対象物（通貨、金利、株式、債券、商品及びその他の取引の対象物をいう。次号において同じ。）の種類ごとの次に掲げる事項

(i)Derivative Transactions to which Hedge Accounting is not applied: the following matters for each type of subject matter of said transactions (meaning currencies, money rates, shares, bonds, commodities, and any other subject matter of those transactions; the same shall apply in the following item):

二ヘッジ会計が適用されているデリバティブ取引　取引の対象物の種類ごとの次に掲げる事項

(ii)Derivative Transactions to which Hedge Accounting is applied: the following matters for each type of subject matter of said transactions:

一関連会社がある場合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

(i)where there is any Affiliated Company:the amount of investment in the Affiliated Company, the amount of investment where the Equity Method is applied to said investment, and the amount of investment return or investment loss; and

二開示対象特別目的会社（第八条第七項の規定による特別目的会社（同項の規定により出資者等（当該特別目的会社に対する出資者及び当該特別目的会社に資産を譲渡した会社等をいう。）の子会社に該当しないものと推定されるものに限る。）をいう。以下この号において同じ。）がある場合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

(ii)where there is any Special Purpose Company Subject to Disclosure (meaning a Special Purpose Company (limited to one that is presumed not to be classified as the Subsidiary Company of its Equity Investors, etc. (meaning investors who have invested in said Special Purpose Company or a Company, etc. that has transferred assets to said Special Purpose Company) pursuant to the provisions of that paragraph) under the provisions of Article 8, paragraph (7); hereinafter the same shall apply in this item):an outline of the Special Purpose Company Subject to Disclosure, an outline of transactions with the Special Purpose Company Subject to Disclosure, the transaction amounts, and any other significant matters.

一当該関連当事者が会社等の場合には、その名称、所在地、資本金又は出資金、事業の内容及び当該関連当事者の議決権に対する当該財務諸表提出会社の所有割合又は当該財務諸表提出会社の議決権に対する当該関連当事者の所有割合

(i)where said Related Party is a Company, etc., its name, location, and stated capital or capital contribution, a description of its business, and the share of voting rights in said Related Party held by the Company Submitting Financial Statements, or the share of voting rights in the Company Submitting Financial Statements held by said Related Party;

二当該関連当事者が個人の場合には、その氏名、職業及び当該財務諸表提出会社の議決権に対する当該関連当事者の所有割合

(ii)where said Related Party is an individual, his/her name and occupation, and the share of voting rights in the Company Submitting Financial Statements held by said Related Party;

三当該財務諸表提出会社と当該関連当事者との関係

(iii)the relationship between the Company Submitting Financial Statements and said Related Party;

四取引の内容

(iv)the details of the transactions;

五取引の種類別の取引金額

(v)the transaction amount by type of transaction;

六取引条件及び取引条件の決定方針

(vi)conditions of the transactions and the policy for deciding the conditions of the transactions;

七取引により発生した債権債務に係る主な科目別の期末残高

(vii)the ending balances of the separate major account titles pertaining to claims and obligations arising from transactions;

八取引条件の変更があつた場合には、その旨、変更の内容及び当該変更が財務諸表に与えている影響の内容

(viii)where there have been any changes in the conditions of the transactions, an entry to that effect, the details of the change, and the details of the influence of said change on the Financial Statements;

九関連当事者に対する債権が貸倒懸念債権（経営破綻の状態には至つていないが、債務の弁済に重大な問題が生じている、又は生じる可能性の高い債務者に対する債権をいう。）又は破産更生債権等（破産債権、再生債権、更生債権その他これらに準ずる債権をいう。以下同じ。）に区分されている場合には、次に掲げる事項

(ix)where claims against the Related Party are classified as Claims with a Possibility of Default (meaning claims against debtors who have not yet reached a state of business failure, but who face or are very likely to face serious problems in repaying their debts) or as Claims in Bankruptcy, Reorganization, etc. (meaning claims in bankruptcy, claims in rehabilitation, claims in reorganization, and other equivalent claims; the same shall apply hereinafter), the following matters:

十関連当事者との取引に関して、貸倒引当金以外の引当金が設定されている場合において、注記することが適当と認められるものについては、前号に準ずる事項

(x)where any allowance other than the allowance for doubtful accounts has been established for transactions with the Related Party, matters equivalent to those set forth in the preceding items regarding any such allowances that are found appropriate to be entered in the notes.

一一般競争入札による取引並びに預金利息及び配当の受取りその他取引の性質からみて取引条件が一般の取引と同様であることが明白な取引

(i)transactions based on general competitive bidding, receipt of interest on deposits and dividends, and other transactions whose conditions are clearly similar to those of general transactions in light of the nature of the transactions; and

二役員に対する報酬、賞与及び退職慰労金の支払い

(ii)payment of remuneration, bonuses, and severance packages to Officers.

一親会社当該親会社の名称並びにその発行する有価証券を金融商品取引所（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。以下この号において同じ。）に上場している場合にあつてはその旨及び当該金融商品取引所の名称、その発行する有価証券を金融商品取引所に上場していない場合にあつてはその旨

(i)a Parent Company:the name of the Parent Company and, where securities issued by the Parent Company are listed on a Financial Instruments Exchange (meaning a financial instruments exchange as defined in Article 2, paragraph (16) of the Act, including one established outside Japan which is of the same nature; hereinafter the same shall apply in this item), an entry to that effect and the name of said Financial Instruments Exchange, and where securities issued by the Parent Company are not listed on a Financial Instruments Exchange, an entry to that effect; and

二重要な関連会社　当該関連会社の名称並びに持分法を適用した場合の投資利益又は投資損失の金額の算定対象となつた当該関連会社の貸借対照表及び損益計算書における次に掲げる項目の金額

(ii)a Significant Affiliated Company: the name of any such Affiliated Company, and the amounts of the following items on its balance sheet and profit and loss statement, on which the amount of investment returns or investment losses has been calculated, where the Equity Method has been applied:

一重要な関連会社について合算して記載する方法

(i)by entering the combined amounts for the significant Affiliated Companies; or

二持分法を適用した場合の投資利益又は投資損失の金額の算定対象となつた関連会社について合算して記載する方法

(ii)by entering the combined amounts for Affiliated Companies on which the amount of investment returns or investment losses has been calculated, where the Equity Method was applied.

一繰延税金資産（税効果会計の適用により資産として計上される金額をいう。以下同じ。）及び繰延税金負債（税効果会計の適用により負債として計上される金額をいう。以下同じ。）の発生の主な原因別の内訳

(i)a breakdown of the major causes for the occurrence of Deferred Tax Assets (meaning the amount reported as assets as a result of applying Tax Effect Accounting; the same shall apply hereinafter) and Deferred Tax Liabilities (meaning the amount reported as liabilities as a result of applying Tax Effect Accounting; the same shall apply hereinafter);

二当該事業年度に係る法人税等の計算に用いられた税率（以下この条において「法定実効税率」という。）と法人税等を控除する前の当期純利益に対する法人税等（税効果会計の適用により計上される法人税等の調整額を含む。）の比率（以下この条において「税効果会計適用後の法人税等の負担率」という。）との間に差異があるときは、当該差異の原因となつた主な項目別の内訳

(ii)if there is a difference between the tax rate used for calculating the Corporate Tax, etc. for the relevant business year (hereinafter referred to as the "Normal Effective Statutory Tax Rate" in this Article) and the ratio of Corporate Tax, etc. (including deferred Corporate Tax, etc. reported as a result of applying Tax Effect Accounting) to the net income for the period before Corporate Tax, etc. is deducted (hereinafter referred to as the "Corporate Tax Burden Rate, etc. after the Application of Tax Effect Accounting" in this Article), the breakdown of the causes for said difference, by major item;

三法人税等の税率の変更により繰延税金資産及び繰延税金負債の金額が修正されたときは、その旨及び修正額

(iii)if the amount of Deferred Tax Assets and the amount of Deferred Tax Liabilities have been revised as a result of a change in the tax rate of any Corporate Tax, etc., an entry to that effect and the amounts as revised; and

四決算日後に法人税等の税率の変更があつた場合には、その内容及び影響

(iv)where there was a change in the tax rate of any Corporate Tax, etc. after the closing date, the details of such change and the influence thereof.

一採用している退職給付制度の概要

(i)an outline of the Post-Employment Benefit plan adopted;

二退職給付債務の額（各従業員（既に退職した者を含む。以下この号において同じ。）に支給されると見込まれる退職給付（既に支給されたものを除く。）の額のうち、当該各従業員の就職の日から貸借対照表日まで（既に退職した者については、就職の日から退職の日まで）の間の勤務に基づき生じる部分に相当する額について、国債、政府関係機関債券又はその他の信用度の高い債券のうち貸借対照表日から償還期限までの期間の長いものの利回りを基礎として財務諸表提出会社の定める率（以下この項において「割引率」という。）を用いて貸借対照表日から当該従業員に退職給付を支給すると予想される日までの期間を計算期間として割引計算することにより算出した額を、すべての従業員について合計した額をいう。以下同じ。）、年金資産の額（厚生年金基金契約及び適格退職年金契約等に基づき退職給付に充てるため積み立てられている資産に相当する額をいう。）、退職給付引当金の額及びその他の退職給付債務に関する事項

(ii)the amount of Post-Employment Benefit Obligations (meaning the amount obtained by first calculating the amount that constitutes the portion of Post-Employment Benefits (excluding those that have already been paid) projected to be paid to each worker (including any person who is no longer employed at the relevant company; hereinafter the same shall apply in this item) that has arisen based on each worker's service between the date of hire and the balance sheet date (for a worker who is no longer employed, between the date of hire until the date he/she ceased to be employed at the relevant company), this amount having been discounted based on a computation period that runs from the balance sheet date until the day on which Post-Employment Benefits are projected to be paid to each worker, by using a rate specified by the Company Submitting Financial Statements based on the yields of national government bonds, government agency bond certificates, or any other bonds with a high credit rating which have a long period from the balance sheet date until the time of maturity (such rate shall hereinafter be referred to as the "Discount Rate" in this paragraph), and then calculating the total amount for all workers; the same shall apply hereinafter), the amount of Pension Assets (meaning the amount equivalent to assets that are accumulated for allocation to Post-Employment Benefits based on an employees' pension fund contract or a qualified retirement pension contract, etc.), the amount of Post-Employment Benefit reserves, and any other matters concerning Post-Employment Benefit Obligations;

三退職給付費用の額、勤務費用の額（各従業員に支給されると見込まれる退職給付の額のうち、当該各従業員の当該事業年度開始の日から貸借対照表日までの間の勤務に基づき生じる部分に相当する額について、割引率を用いて貸借対照表日から当該従業員に退職給付を支給すると予想される日までの期間を計算期間として割引計算することにより算出した額を、すべての従業員について合計した額をいう。）、利息費用の額（直前事業年度末における退職給付債務について、割引率を用いて計算した当該事業年度における利息に相当する額をいう。）及びその他の退職給付費用に関する事項

(iii)the amount of Post-Employment Benefit expenses, the amount of Service Costs (meaning an amount obtained by first calculating the amount that constitutes the portion of the Post-Employment Benefits projected to be paid to each worker that has arisen based on each worker's service between the day of commencement of the relevant business year and the balance sheet date, this amount having been discounted based on a computation period that runs from the balance sheet date until the day on which Post-Employment Benefits are projected to be paid to each worker, by using the Discount Rate, and then calculating the total amount for all workers), the amount of Interest Costs (meaning an amount equivalent to the interest generated during the relevant business year for the Post-Employment Benefit Obligations as of the end of the immediately preceding business year, calculated by using the Discount Rate), and any other matters concerning Post-Employment Benefit expenses; and

四割引率、期待運用収益率、退職給付見込額の期間配分方法、過去勤務債務の額（退職給付制度の採用により発生する退職給付債務の額又は退職給付水準の改訂により発生する退職給付債務の増加額若しくは減少額をいう。）の処理年数及びその他の退職給付債務等の計算の基礎に関する事項

(iv)the Discount Rate, the expected rate of return, the period allocation method for projected Post-Employment Benefits, the number of years over which the amount of Past Service Liabilities (meaning the amount of Post-Employment Benefit Obligations that arise as a result of the Post-Employment Benefit policy being adopted or the amount of increase or decrease in the Post-Employment Benefit Obligations resulting from the level of Post-Employment Benefits being revised) is amortized, and any other matters concerning the basis for the calculation of Post-Employment Benefits, etc.

一役務の提供を受けた場合には、当該事業年度における費用計上額及び科目名

(i)where services were received, the amount reported as expenses for the relevant business year and the account title thereof;

二財貨を取得した場合には、その取引における当初の資産計上額又は費用計上額及び科目名

(ii)where goods were acquired, the initial amount reported as assets or amount reported as expenses for such a transaction, and the account title thereof; and

三権利不行使による失効が生じた場合には、利益として計上した金額

(iii)where unexercised Stock Options have been forfeited, the amount reported as profit.

一付与対象者の役員、従業員などの区分ごとの人数

(i)the number of persons granted Stock Options, for each category, such as Officers and workers;

二株式の種類別のストック・オプションの数

(ii)the number of Stock Options by share class:

三付与日

(iii)the grant date;

四権利確定条件（権利確定条件が付されていない場合にはその旨）

(iv)vesting conditions (if there are no vesting conditions, an entry to that effect);

五対象勤務期間（対象勤務期間の定めがない場合にはその旨）

(v)the requisite service period (if there is no requisite service period, an entry to that effect);

六権利行使期間

(vi)the exercise period;

七権利行使価格

(vii)the exercise price;

八付与日における公正な評価単価

(viii)the fair unit value as of the grant date; and

九当事業年度において権利行使されたストック・オプションの権利行使時の株価の平均値

(ix)the average stock price at the time of exercise of the Stock Options that were exercised during the current business year.

一契約単位で記載する方法

(i)by entering such notes individually for each contract; or

二複数契約を集約して記載する方法

(ii)by entering such notes collectively for multiple contracts.

一付与対象者の区分、権利確定条件の内容、対象勤務期間及び権利行使期間が概ね類似しているとはいえないストック・オプション

(i)Stock Options that cannot be regarded generally similar in their classification of persons subject to grants thereof, in the details of their vesting conditions, in their requisite service periods, and in their exercise periods;

二株式の公開前に付与したストック・オプションと公開後に付与したストック・オプション

(ii)Stock Options granted before a public offering of shares, and Stock Options granted after a public offering of shares; and

三権利行使価格の設定方法が著しく異なるストック・オプション

(iii)Stock Options with considerably different methods for setting the exercise prices.

一被取得企業の名称及び事業の内容、事業を取得した場合には、相手企業の名称及び取得した事業の内容、企業結合を行つた主な理由、企業結合日、企業結合の法的形式、結合後企業の名称及び取得した議決権比率

(i)the name of the Acquired Enterprise and description of its business, and if a business has been acquired, the name of the other Enterprise and the details of the acquired business, the main reason for carrying out the Business Combination, the date of the Business Combination, the legal form of the Business Combination, the name of the Combined Enterprise, and the share of voting rights acquired;

二財務諸表に含まれている被取得企業又は取得した事業の業績の期間

(ii)the period of performance of the Acquired Enterprise or the acquired business included in the Financial Statements;

三被取得企業又は取得した事業の取得原価及びその内訳

(iii)the costs of acquiring the Acquired Enterprise or the acquired business, and the breakdown thereof;

四取得の対価として株式を交付した場合には、株式の種類別の交換比率及びその算定方法並びに交付又は交付予定の株式数及びその評価額

(iv)where shares have been delivered as the consideration for an acquisition, the exchange ratio and the calculation method thereof, the number of shares delivered or to be delivered, and the valuation amount thereof, by share class;

五取得の対価として株式を交付した場合に、株式交付日の株価を基礎に取得原価を算定しているときは、その旨

(v)where shares have been delivered as the consideration for an acquisition, if the acquisition cost has been calculated based on the share price as of the date of delivery of the shares, an entry to that effect;

六発生したのれん又は負ののれんの金額、発生原因、償却の方法及び償却期間

(vi)the amount of goodwill or negative goodwill that occurred, the cause for its occurrence, the amortization method, and the amortization period;

七企業結合日に受け入れた資産及び引き受けた負債の額並びにその主な内訳

(vii)the amount of assets accepted and liabilities assumed on the date of the Business Combination, and the major breakdown thereof;

八企業結合契約に規定される条件付取得対価（企業結合契約において定められる企業結合契約締結後の将来の事象又は取引の結果に依存して追加的に交付又は引き渡される取得対価をいう。）の内容及び当該事業年度以降の会計処理方針

(viii)the details of Contingent Consideration (meaning consideration for the acquisition that is additionally delivered or transferred depending on future events or transaction results that occur after the conclusion of the Business Combination, which is specified in the Business Combination contract) provided for in the Business Combination contract and the accounting policy for the relevant business year and thereafter;

九取得原価のうち研究開発費等に配分され費用処理された金額及びその科目名

(ix)the amount of acquisition costs which were allocated to research and development costs, etc. and were reported as expenses, along with the account title thereof;

十取得原価の大部分がのれん以外の無形固定資産に配分された場合には、のれん以外の無形固定資産に配分された金額及びその主要な種類別の内訳並びに全体及び主要な種類別の加重平均償却期間

(x)where most of the acquisition costs have been allocated to intangible fixed assets other than goodwill, the amount that has been allocated to intangible fixed assets other than goodwill, the breakdown thereof by major type, and the weighted average amortization period for the entirety thereof and that by major type;

十一取得原価の配分が完了していない場合には、その旨及びその理由並びに企業結合が行われた事業年度の翌事業年度以降において取得原価の当初配分額に重要な修正がなされた場合には、その修正の内容及び金額

(xi)where the allocation of acquisition costs has yet to be completed, an entry to that effect and the reason therefor, and if the initially allocated amounts of the acquisition costs were significantly revised in or after the business year following the business year in which the Business Combination was carried out, the details of such revision and the amounts as revised;

十二連結財務諸表を作成していない会社において、取得企業が存続会社と異なる企業結合に持分プーリング法に準じた会計処理方法を適用したときは、パーチェス法を適用したとした場合に貸借対照表及び損益計算書に及ぼす影響の概算額

(xii)for a company that does not prepare Consolidated Financial Statements, where an accounting method equivalent to the Pooling of Interest Method has been applied to a Business Combination in which the Acquiring Enterprise is not the Surviving Company, the estimated amount of influence that would have been exerted on the balance sheet and the profit and loss statement if the Purchase Method had been applied; and

十三連結財務諸表を作成していない会社にあつては、企業結合が事業年度の開始の日に完了したと仮定した場合の当事業年度の損益計算書に及ぼす影響の概算額

(xiii)for a company that does not prepare Consolidated Financial Statements, the estimated amount of influence that would have been exerted on the profit and loss statement for the current business year if the Business Combination had been completed on the day of commencement of the business year.

一パーチェス法を適用した場合の貸借対照表及び損益計算書の次に掲げる項目の金額と存続会社に係る貸借対照表及び損益計算書の次に掲げる項目の金額との差額

(i)the difference between the amounts for the following items on the balance sheet and the profit and loss statement if the Purchase Method had been applied and the amounts for the following items on the balance sheet and the profit and loss statement pertaining to the Surviving Company:

二パーチェス法を適用した場合の前号に掲げる貸借対照表及び損益計算書の項目の金額

(ii)the amounts for the items on the balance sheet and the profit and loss statement listed in the preceding item if the Purchase Method had been applied.

一企業結合が事業年度開始の日に完了したと仮定して算定された売上高及び損益情報と取得企業の損益計算書における売上高及び損益情報との差額

(i)the difference between net sales and profit and loss information, calculated as if the Business Combination had been completed on the day of commencement of the business year, and the amount of sales and profit and loss information on the profit and loss statement of the Acquiring Enterprise; or

二企業結合が事業年度開始の日に完了したと仮定して算定された売上高及び損益情報

(ii)the net sales and the profit and loss information calculated as if the Business Combination had been completed on the day of commencement of the business year.

一結合当事企業の名称及びその事業の内容、企業結合の目的、企業結合日、企業結合の法的形式並びに結合後企業の名称

(i)the names of the Constituent Enterprises and a business description thereof, the purpose of the Business Combination, the date of the Business Combination, the legal form of the Business Combination, and the name of the Combined Enterprise;

二議決権のある株式の交換比率及びその算定方法、交付又は交付予定の株式数、企業結合後の議決権比率並びに当該企業結合を持分の結合と判定した理由

(ii)the exchange ratio of voting shares and the calculation method thereof, the number of shares delivered or to be delivered, the share of voting rights after the Business Combination, and the reason for determining said Business Combination to be a combining of interests;

三財務諸表に含まれる被結合企業の業績の期間

(iii)the period of performance of the Combinees included in the Financial Statements;

四被結合企業から引き継いだ資産、負債及び純資産の内訳

(iv)the breakdown of the assets, liabilities and net assets succeeded to from the Combinees;

五会計処理方法の統一、企業結合前の取引等の消去の内容並びに企業結合に要した支出額及びその科目名

(v)unification of accounting policies, details of elimination of transactions, etc. carried out before the Business Combination, and the amount of expenditure required for the Business Combination along with the account title thereof; and

六企業結合の結果として処分することが決定された重要な事業の内容、処分時期、処分方法及び処分理由

(vi)a description of any business that it has been decided to dispose of as a result of the Business Combination, the time of disposal, the method of disposal, and the reason for the disposal.

一事業年度開始の日から企業結合日前日までの結合当事企業間の取引金額に重要性がある場合には、当該取引金額

(i)where the amounts of transactions between the Constituent Enterprises during the period from the day of commencement of the business year until the day immediately preceding the date of the Business Combination are significant, said transaction amounts; and

二事業年度の開始の日に合併したとみなして算定した損益計算書の主な項目への影響の概算額

(ii)the estimated amount of influence on major items on the profit and loss statement, calculated by deeming that the merger was carried out on the day of commencement of the business year.

一結合当事企業又は対象となつた事業の名称及びその事業の内容、企業結合の法的形式、結合後企業の名称並びに取引の目的を含む取引の概要

(i)the names of the Constituent Enterprises or the target business and a description of the relevant business, the legal form of the Business Combination, the name of the Combined Enterprise, and an outline of the transaction, including the purpose thereof;

二実施した会計処理の概要

(ii)an outline of the accounting implemented; and

三子会社株式を追加取得した場合には、第八条の十七第一項第三号から第六号まで、第八号及び第九号に準ずる事項

(iii)where shares in a Subsidiary Company have additionally been acquired, the matters equivalent to those set forth in Article 8-17, paragraph (1), items (iii) to (vi) inclusive, items (viii) and (ix).

一親会社が子会社を吸収合併したものとした場合の貸借対照表及び損益計算書の次に掲げる項目の金額と存続会社に係る貸借対照表及び損益計算書の次に掲げる項目の金額との差額

(i)the difference between the amounts of the following items that would appear on the balance sheet and the profit and loss statement if the Parent Company were to have absorbed the Subsidiary Company through an absorption-type merger, and the amounts of the following items on the balance sheet and the profit and loss statement pertaining to the Surviving Company:

二親会社が子会社を吸収合併したものとした場合の前号に掲げる貸借対照表及び損益計算書の項目の金額

(ii)the amounts that would appear in the items on the balance sheet and the profit and loss statement listed in the preceding item if the Parent Company were to have absorbed the Subsidiary Company through an absorption-type merger.

一分離先企業の名称、分離した事業の内容、事業分離を行つた主な理由、事業分離日及び法的形式を含む事業分離の概要

(i)the name of the Divested Enterprise, a description of the divested business, the main reason for carrying out the Business Divestiture, the date of the Business Divestiture, and an outline of the Business Divestiture including the legal form thereof;

二実施した会計処理の概要

(ii)an outline of the accounting implemented:

三当該事業年度の損益計算書に計上されている分離した事業に係る損益の概算額

(iii)the estimated amount of profit or loss of the divested business, which is reported on the profit and loss statement for the relevant business year; and

四移転損益を認識した事業分離において、分離先企業の株式を子会社株式又は関連会社株式として保有する以外に、継続的関与がある場合には、当該継続的関与の概要

(iv)if, for a Business Divestiture for which a gain or loss on transfer has been recognized, there is any continuing involvement other than Divested Enterprise shares being held as shares in a Subsidiary Company or shares in an Affiliated Company, an outline of such continuing involvement.

一当該事象又は状況が存在する旨及びその内容

(i)an entry to the effect that said event or circumstance exists, and details thereof;

二継続企業の前提に関する重要な疑義の存在

(ii)the existence of significant doubt about the Going Concern Assumption;

三当該事象又は状況を解消又は大幅に改善するための経営者の対応及び経営計画

(iii)the business manager's measures and the business plan for eliminating or drastically improving said event or circumstance; and

四当該重要な疑義の影響を財務諸表に反映しているか否か

(iv)whether or not the influence of said significant doubt is reflected in the Financial Statements.

一資産除去債務のうち貸借対照表に計上しているもの　次のイからニまでに掲げる事項

(i)any Asset Retirement Obligations that are reported on the balance sheet: the matters listed in sub-items (a) to (d) below:

二前号に掲げる資産除去債務以外の資産除去債務　次のイからハまでに掲げる事項

(ii)Asset Retirement Obligations other than those set forth in the preceding item: the matters listed in sub-items (a) to (c) below:

一有価証券明細表

(i)a schedule of securities;

二有形固定資産等明細表

(ii)a schedule of tangible fixed assets, etc.

三社債明細表

(iii)a schedule of corporate bonds;

四借入金等明細表

(iv)a schedule of borrowings, etc.;

五引当金明細表

(v)a schedule of allowances; and

六資産除去債務明細表

(vi)a schedule of Asset Retirement Obligations.

一建設業法施行規則（昭和二十四年建設省令第十四号）、造船業財務諸表準則（昭和二十六年運輸省告示第二百五十四号）、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）、鉄道事業会計規則又は自動車道事業会計規則の適用を受ける株式会社については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(i)a stock company subject to the application of the Ordinance for Enforcement of the Construction Business Act (Ordinance of the Ministry of Construction No. 14 of 1949), the Rules on Financial Statements in the Shipbuilding Industry (Public Notice of the Ministry of Transport No. 254 of 1951), the Cabinet Office Ordinance on Financial Instruments Services, etc. (Cabinet Office Ordinance No. 52 of 2007), the Ordinance on Accounting in the Railway Industry, or the Ordinance on Accounting in the Motorway Industry shall prepare the supplementary schedules listed in the items of paragraph (1) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;

二銀行法施行規則（昭和五十七年大蔵省令第十号）、長期信用銀行法施行規則（昭和五十七年大蔵省令第十三号）、経済産業省・財務省・内閣府関係株式会社商工組合中央金庫法施行規則（平成二十年内閣府・財務省・経済産業省令第一号）、株式会社日本政策金融公庫の会計に関する省令（平成二十年財務省・厚生労働省・農林水産省・経済産業省令第三号）又は株式会社日本政策投資銀行の会計に関する省令（平成二十年財務省令第六十号）の適用を受ける株式会社及び農林中央金庫法施行規則（平成十三年内閣府・農林水産省令第十六号）、協同組合による金融事業に関する法律施行規則（平成五年大蔵省令第十号）、信用金庫法施行規則（昭和五十七年大蔵省令第十五号）又は労働金庫法施行規則（昭和五十七年大蔵省・労働省令第一号）の適用を受ける指定法人については、前条第一項第二号から第六号までに掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(ii)a stock company subject to the application of the Ordinance for Enforcement of the Banking Act (Ordinance of the Ministry of Finance No. 10 of 1982), the Ordinance for Enforcement of the Long-Term Credit Bank Act (Ordinance of the Ministry of Finance No. 13 of 1982), the Ordinance for Enforcement of the Shoko Chukin Bank Limited Act Related to the Ministry of Economy, Trade and Industry, the Ministry of Finance, and the Cabinet Office (Ordinance of the Cabinet Office, the Ministry of Finance, and the Ministry of Economy, Trade and Industry No. 1 of 2008), the Ministerial Ordinance on Accounting at the Japan Finance Corporation (Ordinance of the Ministry of Finance, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, and the Ministry of Economy, Trade and Industry No. 3 of 2008), or Ministerial Ordinance on Accounting at the Development Bank of Japan Inc. (Ordinance of the Ministry of Finance No. 60 of 2008) and Designated Juridical Persons subject to the application of the Ordinance for Enforcement of the Norinchukin Bank Act (Ordinance of the Cabinet Office and the Ministry of Agriculture, Forestry and Fisheries No. 16 of 2001), the Ordinance for Enforcement of the Act on Financial Services by Cooperatives (Ordinance of the Ministry of Finance No. 10 of 1993), the Ordinance for Enforcement of the Shinkin Bank Act (Ordinance of the Ministry of Finance No. 15 of 1982), or the Ordinance for Enforcement of the Labor Bank Act (Ordinance of the Ministry of Finance and the Ministry of Labour No. 1 of 1982) shall prepare the supplementary schedules listed in paragraph (1), items (ii) to (vi) inclusive of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;

三海運企業財務諸表準則（昭和二十九年運輸省告示第四百三十一号）の適用を受ける株式会社については、同準則に定める海運業収益及び費用明細表を作成するとともに、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(iii)a stock company subject to the application of the Rules on Financial Statements in the Shipping Industry (Public Notice of the Ministry of Transport No. 431 of 1954) shall prepare a schedule of shipping revenues and expenses specified by those Rules, as well as preparing the supplementary schedules listed in the items of paragraph (1) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;

四公共工事の前払金保証事業に関する法律施行規則（昭和二十七年建設省令第二十三号）の適用を受ける株式会社については、同令に定める別表中の有価証券明細表及び信託有価証券明細表を作成するとともに、前条第一項第二号から第六号までに掲げる附属明細表を同条第二項に定める様式により作成するものとする。ただし、有価証券明細表及び信託有価証券明細表に記載する有価証券の種類及び銘柄については、株式は発行会社の事業の種類別に、その他のものは法第二条第一項に規定する有価証券の種類別に要約して記載することができる。

(iv)a stock company subject to the application of the Ordinance for Enforcement of the Act on Guaranty Service Related to Advance Payment of Public Works (Ordinance of the Ministry of Construction No. 23 of 1952) shall prepare a schedule of securities and a schedule of trust securities specified by that Ordinance, as well as preparing the supplementary schedules listed in paragraph (1), items (ii) to (vi) inclusive of the preceding Article in accordance with the forms specified in paragraph (2) of that Article; provided, however, that the classes and names of securities entered in the schedule of securities and the schedule of trust securities may be entered by summarizing them by the type of business of the issuing companies in the case of shares, and may be entered by summarizing them by the classes of securities prescribed in Article 2, paragraph (1) of the Act in the case of any other securities;

五保険業法施行規則（平成八年大蔵省令第五号）の適用を受ける株式会社又は指定法人については、同令に定める書式による事業費明細表を作成するとともに、前条第一項第二号から第六号までに掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(v)a stock company or a Designated Juridical Person subject to the application of the Ordinance for Enforcement of the Insurance Business Act (Ordinance of the Ministry of Finance No. 5 of 1996) shall prepare a schedule of business expenses in accordance with the format specified by that Ordinance, as well as prepare the supplementary schedules listed in paragraph (1), items (ii) to (vi) inclusive of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;

六電気通信事業会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第四号及び第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(vi)a stock company subject to the application of the Ordinance on Accounting in Telecommunications Services shall prepare, from among the supplementary schedules prescribed in that Ordinance, those listed below, as well as preparing the supplementary schedules set forth in paragraph (1), items (iv) and (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article:

六の二ガス事業会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第三号、第四号及び第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(vi)-2a stock company subject to the application of the Ordinance on Accounting at Gas Utilities shall prepare, from among the supplementary schedules prescribed in that Ordinance, those listed below, as well as preparing the supplementary schedules set forth in paragraph (1), items (iii), (iv) and (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article:

七電気事業会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(vii)a stock company subject to the application of the Ordinance on Accounting at Electric Utilities shall prepare, from among the supplementary schedules prescribed in that Ordinance, those listed below, as well as preparing the supplementary schedules set forth in paragraph (1), item (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article:

八特定目的会社の計算に関する規則（平成十八年内閣府令第四十四号）の適用を受ける特定目的会社については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。ただし、同条第一項第二号に掲げる附属明細表を同条第二項に定める様式により作成する場合には、特定資産（資産流動化法第二条第一項に規定する特定資産をいう。以下この号及び次条第一号において同じ。）をその内容に含めて特定資産及び有形固定資産等明細表として作成するものとする。

(viii)a Special Purpose Company subject to the application of the Ordinance on Accounting at Special Purpose Companies (Cabinet Office Ordinance No. 44 of 2006) shall prepare the supplementary schedules set forth in the items of paragraph (1) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article; provided, however, that where the supplementary schedule set forth in paragraph (1), item (ii) of that Article is prepared in accordance with the form specified in paragraph (2) of that Article, it shall be prepared by including Specific Assets (meaning the specific assets prescribed in Article 2, paragraph (1) of the Asset Securitization Act; hereinafter the same shall apply in this item and item (i) of the following Article), as a schedule of Specific Assets and tangible fixed assets, etc.;

九投資法人の計算に関する規則（平成十八年内閣府令第四十七号）の適用を受ける投資法人については、同令に定める様式による有価証券明細表、デリバティブ取引及び為替予約取引の契約額等及び時価の状況表、不動産等明細表のうち総括表、その他特定資産（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第一項に規定する特定資産をいう。次条第二号において同じ。）の明細表、投資法人債明細表並びに借入金明細表を作成するものとする。

(ix)an investment corporation subject to the application of the Ordinance on Accounting at Investment Corporations (Cabinet Office Ordinance No. 47 of 2006) shall prepare a schedule of securities, a table of the status of contract amounts, etc. and market prices for Derivative Transactions and forward exchange transactions, the summary table included in the schedule of real property, etc., a schedule of Other Specific Assets (meaning specific assets defined in Article 2, paragraph (1) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); the same shall apply in item (ii) of the following Article), a schedule of investment corporation bonds, and a schedule of borrowings in accordance with the forms specified by that Ordinance;

十特定金融会社等の会計の整理に関する内閣府令の適用を受ける株式会社又は指定法人については、前条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。ただし、前各号に掲げる株式会社又は指定法人に該当する場合には、当該各号に規定するところにより作成するものとする。

(x)a stock company or a Designated Juridical Person subject to the application of the Cabinet Office Ordinance on Accounting Methods at Specified Finance Companies, etc. shall prepare the supplementary schedules set forth in the items of paragraph (1) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article; provided, however, that where it is any of the stock companies or Designated Juridical Persons set forth in the preceding items, it shall prepare supplementary schedules in accordance with the provisions of such items;

十一高速道路事業等会計規則の適用を受ける株式会社については、同令に規定する附属明細表のうち固定資産等明細表並びに社債、長期借入金及び短期借入金の増減明細表を作成するとともに、前条第一項第一号、第五号及び第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(xi)a stock company subject to the application of the Ordinance on Accounting in the Expressway Industry, etc. shall prepare, from among the supplementary schedules prescribed in that Ordinance, a schedule of fixed assets, etc. and a schedule of changes in corporate bonds, long-term borrowings, and short-term borrowings, as well as preparing the supplementary schedules set forth in paragraph (1), item (i), paragraphs (v) and (vi) of the preceding Article in accordance with the forms specified in paragraph (2) of that Article;

十二社会医療法人債を発行する社会医療法人の財務諸表の用語、様式及び作成方法に関する規則の適用を受ける医療法人については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(xii)a medical care corporation subject to the application of the Ordinance on the Terminology, Forms, and Preparation Methods of the Financial Statements of Social Medical Care Corporations That Issue Social Medical Care Corporation Bonds shall prepare, from among the supplementary schedules prescribed in that Ordinance, those listed below, as well as preparing the supplementary schedule set forth in paragraph (1), item (vi) of the preceding Article in accordance with the form specified in paragraph (2) of that Article:

十三有価証券発行学校法人の財務諸表の用語、様式及び作成方法に関する規則の適用を受ける学校法人等（私立学校法（昭和二十四年法律第二百七十号）第三条に規定する学校法人又は同法第六十四条第四項に規定する法人をいう。別記第二十一号において同じ。）については、同令に規定する附属明細表のうち次に掲げるものを作成するとともに、前条第一項第六号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。

(xiii)an Incorporated Educational Institution, etc. (meaning an incorporated educational institution as prescribed in Article 3 of the Private Schools Act (Act No. 270 of 1949) and a juridical person as prescribed in Article 64, paragraph (4) of that Act; the same shall apply in Appended List No. 21) subject to the application of the Ordinance on the Terminology, Forms, and Preparation Methods of the Financial Statements of Incorporated Educational Institutions That Issue Securities shall prepare, from among the supplementary schedules prescribed in that Ordinance, those listed below, as well as preparing the supplementary schedule set forth in paragraph (1), item (vi) of the preceding Article in accordance with the form specified in paragraph (2) of that Article:

一特定目的信託財産計算規則の適用を受ける特定信託財産については、第百二十一条第一項各号に掲げる附属明細表を同条第二項に定める様式により作成するものとする。ただし、同条第一項第二号に掲げる附属明細表を同条第二項に定める様式により作成する場合には、特定資産をその内容に含めて特定資産及び有形固定資産等明細表として作成するものとする。

(i)with regard to Special Trust Property subject to the application of the Special Purpose Trust Property Accounting Ordinance, the supplementary schedules listed in the items of Article 121, paragraph (1) shall be prepared in accordance with the forms specified in paragraph (2) of that Article; provided, however, that where the supplementary schedule set forth in paragraph (1), item (ii) of that Article is prepared in accordance with the form specified in paragraph (2) of that Article, it shall be prepared as a schedule of Specific Assets and tangible fixed assets, etc., by including Specific Assets; and

二投資信託財産計算規則の適用を受ける特定信託財産については、投資信託財産計算規則に定める様式による有価証券明細表、デリバティブ取引及び為替予約取引の契約額等及び時価の状況表、不動産等明細表、その他特定資産の明細表及び借入金明細表を作成するものとする。

(ii)with regard to Special Trust Property subject to the application of the Investment Trust Property Accounting Ordinance, a schedule of securities, a table of the status of contract amounts, etc. and market prices of Derivative Transactions and forward exchange transactions, a schedule of real property, etc., a schedule of Other Specific Assets, and a schedule of borrowings shall be prepared in accordance with the forms specified by the Investment Trust Property Accounting Ordinance.