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のうち、四半期連結貸借対照表、四半期連結損益計算書及び四半期連結キャッシュ・フロー計算書（以下「四半期連結財務諸表」という。）の用語、様式及び作成方法は、四半期財務諸表等の用語、様式及び作成方法に関する規則（平成十九年内閣府令第六十三号。以下「四半期財務諸表等規則」という。）第二条の規定の適用を受けるものを除き、この規則の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 the financial and accounting documents to be submitted pursuant to the provisions of Article 5; Article 7; Article 9, paragraph (1); Article 10, paragraph (1); or 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 provisions of Article 1, paragraph (1) of the Ordinance on the 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 consolidated balance sheets, quarterly consolidated profit and loss statements, and quarterly consolidated Cash Flow statements (these documents shall hereinafter be collectively referred to as the "Quarterly Consolidated Financial Statements") shall be governed by the provisions of this Ordinance, except for those subject to application of the provisions of Article 2 of the Ordinance on the Terminology, Forms, and Preparation Methods of Quarterly Financial Statements, etc. (Cabinet Office Ordinance No. 63 of 2007; hereinafter referred to as the "Ordinance on Quarterly Financial Statements, etc."), 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 as provided in the preceding paragraph.

第二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 2In this Ordinance, the meanings of the terms listed in the following items are as provided respectively in those items:

第三条四半期連結財務諸表提出会社は、当該会社の四半期会計期間の末日を四半期連結決算日と定め、当該日を基準として四半期連結財務諸表を作成するものとする。

Article 3A Company Submitting Quarterly Consolidated Financial Statements shall specify the last day of its quarterly accounting period as its quarterly consolidated closing date, and prepare Quarterly Consolidated Financial Statements based on said date.

第四条法の規定により提出される四半期連結財務諸表の用語、様式及び作成方法は、次に掲げる基準に適合したものでなければならない。

Article 4The terminology, forms, and preparation methods of Quarterly Consolidated Financial Statements to be submitted pursuant to the provisions of the Act shall comply with the following standards:

第五条四半期連結財務諸表提出会社は、そのすべての子会社を連結の範囲に含めなければならない。ただし、次の各号の一に該当する子会社は、連結の範囲に含めないものとする。

Article 5(1)A Company Submitting Quarterly Consolidated Financial Statements shall include all of its Subsidiary Companies in the scope of consolidation; provided, however, that it shall not include a Subsidiary Company that falls under either of the following categories in the scope of consolidation:

２前項の規定により連結の範囲に含めるべき子会社のうち、その資産、売上高（役務収益を含む。以下同じ。）等からみて、連結の範囲から除いてもその企業集団の財政状態及び経営成績に関する合理的な判断を妨げない程度に重要性の乏しいものは、連結の範囲から除くことができる。

(2)Where any Subsidiary Company which should be included in the scope of consolidation pursuant to the provisions of the preceding paragraph lacks significance in terms of its assets, net sales (including revenues from service operations; the same shall apply hereinafter) or the like, to the extent that its exclusion from the scope of consolidation would not hinder a reasonable conclusion on the financial position and operating results of the Business Group, said Subsidiary Company may be excluded from the scope of consolidation.

３次の各号に掲げる会社等（会社、組合その他これらに類する事業体（外国におけるこれらに相当するものを含む。）をいう。以下同じ。）の財政又は経営の状態等に関する事項で、当該企業集団の財政状態及び経営成績の判断に影響を与えると認められる重要なものがある場合には、その内容を四半期連結財務諸表に注記しなければならない。

(3)In cases where there is any significant matter concerning the financial and operating conditions, etc. of a Company, etc. (meaning a company, partnership or any other business entity equivalent thereto (including a business entity equivalent thereto in a foreign state); the same shall apply hereinafter) set forth in either of the following items, which is found to exert influence on determination on the financial position and operating results of the Business Group, the details thereof shall be stated in the notes in the Quarterly Consolidated Financial Statements:

第六条四半期連結財務諸表の作成に当たっては、連結子会社の資産及び負債の評価並びに四半期連結財務諸表提出会社の連結子会社に対する投資とこれに対応する当該連結子会社の資本の相殺消去その他必要とされる連結会社相互間の項目の消去をしなければならない。

Article 6When preparing Quarterly Consolidated Financial Statements, assets and liabilities of Consolidated Subsidiary Companies shall be valuated, investments by the Company Submitting Quarterly Consolidated Financial Statements in Consolidated Subsidiary Companies shall be offset against the corresponding equity of said Consolidated Subsidiary Companies, and any other necessary elimination of items between the Consolidated Companies shall be made.

第七条非連結子会社及び関連会社に対する投資については、持分法により計算した価額をもって四半期連結貸借対照表に計上しなければならない。ただし、次の各号の一に該当する会社に対する投資については、持分法を適用しないものとする。

Article 7(1)Investments in any Non-consolidated Subsidiary Company or Affiliated Company shall be reported on a quarterly consolidated balance sheet by indicating values calculated by the Equity Method; provided, however, that the Equity Method shall not be applied to investments in a company that falls under either of the following categories:

２前項の規定により持分法を適用すべき非連結子会社及び関連会社のうち、その損益等からみて、持分法の適用の対象から除いても四半期連結財務諸表に重要な影響を与えないものは、持分法の適用の対象から除くことができる。

(2)Where any Non-consolidated Subsidiary Company or Affiliated Company to which the Equity Method should be applied pursuant to the provisions of the preceding paragraph would not, in terms of profit, losses, etc., exert a significant influence on Quarterly Consolidated Financial Statements even if said company were excluded from the application of the Equity Method, said company may be excluded from the application of the Equity Method.

第八条連結会社の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（四半期連結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。）を適用して四半期連結財務諸表を作成しなければならない。

Article 8With regard to Consolidated Companies' corporate tax and any other taxes that are imposed on amounts related to profits as the tax base (hereinafter referred to as "Corporate Tax, etc."), Quarterly Consolidated 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 consolidated 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 income before deducing the Corporate Tax, etc. with the applicable amount of Corporate Tax, etc. through appropriate inter-period allocation of the amount of Corporate Tax, etc. pertaining to such differences; the same shall apply hereinafter).

第九条その四半期会計期間の末日が四半期連結財務諸表提出会社の当該期間に対応する四半期会計期間における四半期連結決算日と異なる連結子会社は、当該期間に対応する四半期会計期間における四半期連結決算日において四半期連結財務諸表作成の基礎となる四半期財務諸表を作成するために必要とされる四半期決算を行わなければならない。ただし、当該連結子会社の四半期会計期間の末日と当該期間に対応する四半期会計期間における四半期連結決算日との差異が三か月を超えない場合において当該連結子会社の当該四半期会計期間に係る四半期財務諸表を基礎として当該期間に対応する四半期連結財務諸表を作成するときは、この限りでない。

Article 9Any Consolidated Subsidiary Company for which the last day of the Quarterly Accounting Period differs from the quarterly consolidated closing date of the Quarterly Accounting Period of the Company Submitting the Quarterly Consolidated Financial Statements corresponding to the relevant period shall, on the quarterly consolidated closing date of the Quarterly Accounting Period corresponding to the relevant period, carry out the necessary quarterly settlement of accounts for preparing quarterly financial statements that serve as the basis for preparation of Quarterly Consolidated Financial Statements; provided, however, that this shall not apply when the difference between the last day of the Quarterly Accounting Period of said Consolidated Subsidiary Company and the quarterly consolidated closing date of the Quarterly Accounting Period corresponding to the relevant period is not more than three months, and Quarterly Consolidated Financial Statements corresponding to the relevant period are prepared based on quarterly financial statements for said Quarterly Accounting Period of said Consolidated Subsidiary Company.

第十条連結の範囲に関する事項その他四半期連結財務諸表作成のための基本となる重要な事項（連結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連結キャッシュ・フロー計算書の次に記載しなければならない。

Article 10(1)In cases where any matters concerning the scope of consolidation or any other significant matters that serve as the basis for preparation of Quarterly Consolidated Financial Statements (meaning significant matters that are applied in an equivalent manner as those applied in preparing consolidated financial statements) have been changed, the matters listed in the following items for the respective cases set forth in those items shall be entered immediately after the quarterly consolidated Cash Flow statement:

２当四半期連結会計期間（当連結会計年度の第二・四半期（連結会計年度における最初の四半期の次の四半期をいう。以下この項において同じ。）以降の四半期連結会計期間に限る。）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、前項第三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連結会計期間における四半期連結累計期間に係る四半期連結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 Consolidated Accounting Period (limited to a Quarterly Consolidated Accounting Period in or after the Second Quarter (meaning the quarter immediately following the first quarter of the consolidated fiscal year; hereinafter the same shall apply in this paragraph) of the current consolidated fiscal year), the reason for making the change in or after the Second Quarter and the amount of influence of said change on the Quarterly Consolidated Financial Statements for the Consolidated Year to Date as of the end of the immediately preceding Quarterly Consolidated Accounting Period shall be entered in addition to the matters specified in item (iii) of the preceding paragraph.

３前連結会計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、前連結会計年度の対応する四半期連結会計期間に係る四半期連結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連結会計期間に係る四半期連結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、その旨並びに前連結会計年度の対応する四半期連結会計期間及び四半期連結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 Consolidated Fiscal Year, and there is any difference between the accounting principles and procedures adopted for preparing the Quarterly Consolidated Financial Statements for the corresponding Quarterly Consolidated Accounting Period in the Previous Consolidated Fiscal Year and those adopted for preparing the Quarterly Consolidated Financial Statements for the current Quarterly Consolidated Accounting Period, a statement to that effect and the amount of influence on the corresponding Quarterly Consolidated Accounting Period and Consolidated Year to Date in the Previous Consolidated Fiscal Year shall be entered.

４前三項（第一項第一号、第四号及び第五号を除く。）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、適当な方法による影響の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 (i), (iv) and (v)), 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 entered.

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 entered in lieu of entering the amount of influence.

第十一条四半期連結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 11In 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 Consolidated Financial Statements, a statement to that effect and the details thereof shall be entered immediately after the entries under the provisions of the preceding Article; provided, however, that said entry may be omitted in cases where it has little significance.

第十二条一般に公正妥当と認められる企業会計の基準に従い、四半期連結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 12In cases where an accounting method specific to the preparation of Quarterly Consolidated 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 entered immediately after the entries under the provisions of the preceding Article; provided, however, that such a statement may be omitted in cases where they have little significance.

第十三条四半期連結決算日後、連結会社並びに持分法が適用される非連結子会社及び関連会社の当該四半期連結財務諸表に係る四半期連結会計期間が属する連結会計年度（当該四半期連結会計期間における四半期連結累計期間を除く。）以降の財政状態及び経営成績に重要な影響を及ぼす事象（第七十八条第四項において「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 13(1)If any events that exert a significant influence on the financial position and operating results of Consolidated Companies, as well as Non-consolidated Subsidiary Companies and Affiliated Companies to which the Equity Method is applied, in and/or after the consolidated fiscal year containing the Quarterly Consolidated Accounting Period pertaining to the relevant Quarterly Consolidated Financial Statements (excluding the Consolidated Year to Date as of the end of said Quarterly Consolidated Accounting Period) have occurred after the quarterly consolidated closing date (such events shall be referred to as "Significant Post-Balance Sheet Events" in Article 78, paragraph (4)), said events shall be stated in the notes.

２その四半期会計期間の末日が四半期連結財務諸表提出会社の当該期間に対応する四半期会計期間における四半期連結決算日と異なる子会社及び関連会社については、前項の規定にかかわらず、当該子会社及び関連会社の四半期決算日後に発生した当該事象を注記しなければならない。

(2)With regard to any Subsidiary Company or Affiliated Company for which the last day of the Quarterly Accounting Period differs from the quarterly consolidated closing date in the Quarterly Accounting Period of the Company Submitting Quarterly Consolidated Financial Statements corresponding to the relevant period, such events that have occurred after the quarterly closing date of said Subsidiary Company or Affiliated Company shall be stated in the notes, notwithstanding the provisions of the preceding paragraph.

第十四条この規則において特に定める注記のほか、四半期連結財務諸表提出会社の利害関係人が、四半期連結財務諸表に係る四半期連結会計期間が属する連結会計年度に関する企業集団の財政及び経営の状況に関する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 14In addition to the notes particularly specified under this Ordinance, if there are any matters that are found to be necessary in order for interested parties of the Company Submitting the Quarterly Consolidated Financial Statements to reach an adequate conclusion on the financial and operating conditions of the Business Group for the consolidated fiscal year containing the Quarterly Consolidated Accounting Period pertaining to the Quarterly Consolidated Financial Statements, said matters shall be stated in the notes.

第十五条連結会社が二以上の異なる種類の事業を営んでいる場合には、事業の種類ごとの区分に従い、当該区分に属する売上高及び営業利益金額又は営業損失金額（以下「事業の種類別セグメント情報」という。）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。ただし、当該区分に属する売上高及び営業利益金額又は営業損失金額のすべてが少額であるものについては、他の区分と一括して、適当な名称を付して記載することができる。

Article 15(1)In cases where Consolidated Companies engage in two or more different types of business, by classification as the types of business, net sales and the amount of operating income or the amount of operating loss for each such class (hereinafter collectively referred to as "Business Segment Information") shall be stated in the notes in accordance with Form No. 1; provided, however, that if the amount of net sales and the amount of operating income or the amount of operating losses for a class are small, they may be entered collectively with such amounts for another class under an appropriate name.

２連結会社が本邦（外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第一号に規定する本邦をいう。以下同じ。）以外の国又は地域にも存在する場合には、連結会社の所在する国又は地域（当該国又は地域が本邦以外の場合には、一の地域として扱うことが適当と認められる国又は地域の集団を含む。）ごとの区分に従い、当該区分に属する売上高及び営業利益金額又は営業損失金額（以下「所在地別セグメント情報」という。）を様式第二号に定めるところにより注記しなければならない。ただし、当該区分に属する売上高が少額な場合であって、他の区分と一括して表示することが適当であると認められるときは、適当な名称を付して一括して記載することができる。

(2)In cases where any Consolidated Companies are located in countries or regions outside Japan (meaning Japan as defined in Article 6, paragraph (1), item (i) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949); the same shall apply hereinafter), by classification as the countries or regions in which the Consolidated Companies (in cases where said countries or regions are outside Japan, this shall include a group of countries or regions that it is found appropriate to treat as a single region), net sales and the amount of operating income or the amount of operating losses for each such class (hereinafter collectively referred to as "Geographical Segment Information") shall be stated in the notes in accordance with Form No. 2; provided, however, that if the amount of net sales for a class is small and it is found appropriate to present it collectively with such amount for another class, these may be stated collectively under an appropriate name.

３連結会社が本邦以外の国又は地域（一の地域として扱うことが適当と認められる国又は地域の集団を含む。以下この項において同じ。）における売上（以下「海外売上高」という。）を有する場合には、当該国又は地域ごとの区分に従い、当該区分に属する海外売上高を、様式第三号に定めるところにより注記しなければならない。ただし、当該区分に属する海外売上高が少額であるものについては、他の区分と一括して、適当な名称を付して記載することができる。

(3)In cases where Consolidated Companies have sales in countries or regions outside Japan (including a group of countries or regions that it is found appropriate to treat as a single region; hereinafter the same shall apply in this paragraph) (such sales shall hereinafter be referred to as "Overseas Net Sales"), by classification as such countries or regions, Overseas Net Sales for each such class shall be stated in the notes in accordance with Form No. 3; provided, however, that if the amount of Overseas Net Sales for a class is small, it may be entered collectively with such amount for another class under an appropriate name.

第十五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連結貸借対照表の科目ごとに、企業集団の事業の運営において重要なものとなっており、かつ、四半期連結貸借対照表計上額その他の金額に前連結会計年度の末日に比して著しい変動が認められる場合には、四半期連結貸借対照表の科目ごとの四半期連結貸借対照表日における四半期連結貸借対照表計上額、時価及び当該四半期連結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 15-2(1)For each account title of a quarterly consolidated balance sheet concerning Financial Instruments, if said Financial Instruments are significant to the Business Group's business operation and there has been a substantial fluctuation in the amount reported on the quarterly consolidated balance sheet or any other amount as compared to the last day of the Previous Consolidated Fiscal Year, the amount reported on the quarterly consolidated balance sheet, the market price, and the difference between the amount reported on the quarterly consolidated balance sheet and said market price, as of the quarterly consolidated closing date, and the calculation method for the market price shall be stated in the notes for each account title in the quarterly consolidated 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 entered.

２前項の規定にかかわらず、四半期連結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連結貸借対照表計上額を記載することができる。

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

第十六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、当該有価証券が企業集団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連結貸借対照表計上額その他の金額に前連結会計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 16(1)In addition to the matters specified in the preceding Article, with regard to securities (limited to the securities listed in the following items), if said securities are significant to the Business Group's business operation and there has been a substantial fluctuation in the amount reported on the quarterly consolidated balance sheet or any other amount of said securities as compared to the last day of the Previous Consolidated Fiscal Year, the matters specified in the following items for the respective categories of securities listed 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 entered:

２当四半期連結会計期間において、連結財務諸表規則第十五条の六第三項各号に定める事項に関して、前連結会計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)Where, during the current Quarterly Consolidated Accounting Period, there has been any significant change or substantial fluctuation in the matters specified in the items of Article 15-6, paragraph (3) of the Ordinance on Consolidated Financial Statements as compared to the last day of the Previous Consolidated Fiscal Year, the details thereof shall be stated in the notes.

第十七条第十五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は除くことができる。）については、当該取引が企業集団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連結会計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連結決算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 17(1)In addition to the matters specified in Article 15-2, with regard to Derivative Transactions (those to which Hedge Accounting is applied may be excluded), if said transactions are significant to the Business Group's business operation 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 Consolidated Fiscal Year, the contract amount or the principal equivalent amount specified in the contract, the market price, and valuation gains or losses as of the quarterly consolidated closing date shall be stated in the notes, by the type of currency, money rate, share, bond, commodity or 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 entered.

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 entered by categorizing them into futures transactions, options transactions, forward transactions, swap transactions and any other Derivative Transactions, or any other types of transactions.

第十八条ストック・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、四半期連結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 18In cases where Stock Options or Options on the Company's Treasury Shares have been granted or the Company's Treasury Shares have been issued, if the amount of influence on the Quarterly Consolidated Financial Statements is significant, the following matters 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 entered:

第十九条前条の規定のほか、当四半期連結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 19(1)In addition to the provisions of the preceding Article, if any Stock Options have been granted during the current Quarterly Consolidated 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 where they have little significance:

２当四半期連結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)Where the conditions of Stock Options have been modified during the current Quarterly Consolidated Accounting Period, the details of such modification shall be stated in the notes; provided, however, that where the details of such modification have little significance, the notes may be omitted.

第二十条当四半期連結会計期間においてパーチェス法を適用した企業結合が行われた場合には、次の各号に掲げる事項を注記しなければならない。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 20(1)Where a Business Combination applying the Purchase Method has been carried out during the current Quarterly Consolidated Accounting Period, the following matters shall be stated in the notes; provided, however, that the notes may be omitted where they have little significance:

２前項の規定にかかわらず、個々の企業結合に重要性は乏しいが、企業結合が行われた四半期連結会計期間の企業結合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七号までに掲げる事項を当該企業結合全体で注記しなければならない。

(2)Notwithstanding the provisions of the preceding paragraph, in cases where, despite the little significance of individual Business Combinations, the Business Combinations carried out during a Quarterly Consolidated Accounting Period have significance as a whole, the matters listed in item (i) and items (iii) to (vii) inclusive of that paragraph shall be stated in the notes for such Business Combinations as a whole.

３第一項第八号に掲げる影響の概算額を算定することが困難なときは、当該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)If it is difficult to calculate the estimated amount of influence set forth in paragraph (1), item (viii), a statement to that effect and the reason therefor may be entered in lieu of entering the estimated amount of influence.

４第一項第八号に掲げる影響の概算額について、監査証明を受けていないときには、その旨を記載しなければならない。

(4)If the estimated amount of influence set forth in paragraph (1), item (viii) has yet to receive an audit certification, a statement to that effect shall be made.

第二十一条当四半期連結会計期間において持分プーリング法を適用した企業結合が行われた場合には、次の各号に掲げる事項を注記しなければならない。

Article 21(1)Where a Business Combination applying the Pooling of Interest Method has been carried out during the current Quarterly Consolidated Accounting Period, the following matters shall be stated in the notes:

２前項第四号及び第五号の場合において適時に、正確な影響額の算定をすることが困難な場合には、その旨、その理由及び適当な方法による影響の概算額を記載することができる。

(2)If it is difficult to calculate the accurate amount of influence in a timely manner in the cases set forth in items (iv) and (v) of the preceding paragraph, a statement to that effect, the reason therefor, and an estimated amount obtained by an appropriate method may be entered.

第二十二条当四半期連結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、次の各号に掲げる事項を注記しなければならない。

Article 22(1)In cases where a Common Control Transaction, etc. has been carried out during the current Quarterly Consolidated 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、個々の共通支配下の取引等に重要性は乏しいが、企業結合が行われた四半期連結会計期間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全体で注記しなければならない。

(2)Notwithstanding the provisions 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., the Common Control Transactions, etc. carried out during the Quarterly Consolidated Accounting Period in which the Business Combinations were implemented have significance as a whole, the matters set forth in the items of that paragraph shall be stated in the notes for such Common Control Transactions, etc. as a whole.

第二十三条当四半期連結会計期間において共同支配企業（財務諸表等規則第八条第六項第四号に規定する共同支配企業をいう。以下この条及び次条第一項において同じ。）を共同で支配する企業が共同支配企業を形成した場合には、前条第一項第一号及び第二号に準ずる事項を記載しなければならない。実施した会計処理の概要の記載においては、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 23(1)In cases where enterprises jointly controlling a Jointly Controlled Enterprise (meaning the jointly controlled enterprise defined in Article 8, paragraph (6), item (iv) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this Article and paragraph (1) of the following Article) formed the Jointly Controlled Enterprise during the current Quarterly Consolidated Accounting Period, the matters equivalent to those set forth in paragraph (1), items (i) and (ii) of the preceding Article shall be entered. In the outline of the accounting implemented, the reason for determining said Business Combination to be the formation of a Jointly Controlled Enterprise shall be entered.

２前項の規定にかかわらず、共同支配企業の形成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、個々の共同支配企業の形成に重要性は乏しいが、企業結合が行われた四半期連結会計期間の共同支配企業の形成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全体で注記しなければならない。

(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted in cases where the formation of the Jointly Controlled Enterprise has little significance; provided, however, that in cases where, despite the little significance of individual formations of Jointly Controlled Enterprises, the formations of the Jointly Controlled Enterprises carried out during the Quarterly Consolidated Accounting Period in which the Business Combinations were implemented have significance as a whole, the matters set forth in that paragraph shall be stated in the notes for such Business Combinations as a whole.

第二十四条当四半期連結会計期間において事業分離が行われ、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、次の各号に掲げる事項を注記しなければならない。

Article 24(1)Where a Business Divestiture has been carried out during the current Quarterly Consolidated Accounting Period, and said Business Divestiture is neither categorized as a Common Control Transaction, etc. nor formation of a Jointly Controlled Enterprise, the following matters shall be stated in the notes:

２前項第四号に掲げる事項は、当該継続的関与が軽微な場合には、省略することができる。

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

３第一項の規定にかかわらず、当該事業分離の影響額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、個々の事業分離においては重要性が乏しいが、事業分離が全体で重要性がある場合には、同項第一号及び第二号に掲げる事項を当該事業分離全体で注記しなければならない。

(3)Notwithstanding the provisions of paragraph (1), the notes may be omitted in cases where the Business Divestiture has little significance; provided, however, that in cases where, despite the little significance of individual Business Divestitures, the Business Divestitures have significance as a whole, the matters set forth in items (i) and (ii) of that paragraph shall be stated in the notes for such Business Divestitures as a whole.

第二十五条分離先企業は、事業分離が企業結合に該当しない場合であっても、前条第一項第一号に準じて注記しなければならない。

Article 25Even in cases where a Business Divestiture is not categorized as a Business Combination, the Successor Enterprise shall state matters equivalent to those set forth in paragraph (1), item (i) of the preceding Article in the notes.

第二十六条連結財務諸表規則第十五条の十八の規定は、子会社の企業結合について準用する。この場合において、同条第一項中「連結財務諸表提出会社」とあるのは「四半期連結財務諸表提出会社」と、「連結会計年度」とあるのは「四半期連結会計期間」と、同項第四号中「連結損益計算書」とあるのは「四半期連結損益計算書」と、同条第三項中「連結会計年度」とあるのは「四半期連結会計期間」と読み替えるものとする。

Article 26The provisions of Article 15-18 of the Ordinance on Consolidated Financial Statements shall apply mutatis mutandis to the Business Combination of a Subsidiary Company.In this case, the terms "Company Submitting the Consolidated Financial Statements" and "Consolidated Fiscal Year" in paragraph (1) of that Article shall be deemed to be replaced with "Company Submitting the Quarterly Consolidated Financial Statements" and "Quarterly Consolidated Accounting Period" respectively, the term "consolidated profit and loss statement" in item (iv) of that paragraph shall be deemed to be replaced with "quarterly consolidated profit and loss statement," and the term "Consolidated Fiscal Year" in paragraph (3) of that Article shall be deemed to be replaced with "Quarterly Consolidated Accounting Period."

第二十七条四半期連結決算日において債務超過等財務指標の悪化の傾向、重要な債務の不履行等財政破綻の可能性その他会社が将来にわたって事業を継続するとの前提（以下「継続企業の前提」という。）に重要な疑義を抱かせる事象又は状況が存在する場合には、次の各号に掲げる事項を注記しなければならない。

Article 27In cases where, as of the quarterly consolidated closing date, there is a trend of deterioration in any financial indicator, such as excessive debts, or the possibility of a financial failure, such as a significant debt default, or any other event or circumstance that raises significant doubt about the assumption that the company will remain in business in the future (hereinafter referred to as the "Going Concern Assumption"), the following matters shall be stated in the notes:

第二十七条の二資産除去債務については、当該資産除去債務が企業集団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連結貸借対照表計上額その他の金額に前連結会計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 27-2(1)If Asset Retirement Obligations are significant to the Business Group's business operation and there has been a substantial fluctuation in the amount reported on the quarterly consolidated balance sheet or any other amount of said Asset Retirement Obligations as compared to the last day of the Previous Consolidated Fiscal 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連結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 provisions of the preceding paragraph, where any Asset Retirement Obligations are not reported on the quarterly consolidated balance sheet, a statement to that effect, the reason therefor, and an outline of said Asset Retirement Obligations shall be entered in lieu of the matters listed in the items of that paragraph.

第二十八条この規則の規定により記載すべき注記は、第十条から第十二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、次の各号に定める場合は、この限りでない。

Article 28(1)The notes to be stated pursuant to the provisions of this Ordinance shall be entered immediately after the entries under the provisions of Articles 10 and 12; provided, however, that this shall not apply in the following cases:

２第二十七条の規定による注記は、前項の規定にかかわらず、四半期連結キャッシュ・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十条から第十二条までの規定による記載は、これらの規定にかかわらず、第二十七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 provisions of the preceding paragraph, the notes under the provisions of Article 27 shall be entered immediately after the quarterly consolidated Cash Flow statement.In this case, notwithstanding the provisions of Articles 10 to 12, the matters entered under those provisions shall be entered immediately after the notes under the provisions of Article 27.

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)Where entering 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 another similar method.

第二十九条四半期連結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 29The amounts in account titles and any other matters contained in Quarterly Consolidated Financial Statements shall be presented in units of millions of yen or thousands of yen.

第八十八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、当四半期連結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 88With regard to the classes and the total number of issued shares, the total number of issued shares at the end of the current Quarterly Consolidated Accounting Period shall be stated in the notes for each class of issued shares.

第八十九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、当四半期連結会計期間末の自己株式数を注記しなければならない。

Article 89With regard to the classes and the total number of Treasury Shares, the total number of Treasury Shares at the end of the current Quarterly Consolidated Accounting Period shall be stated in the notes for each class of Treasury Shares.

第九十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 90(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)Where share options have been granted as Stock Options or Options on the Company's Treasury Shares, the matters set forth in items (i) and (ii) of the preceding paragraph need not be entered.

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連結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連結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 entered by stating the number of shares subject to the share options as of the last day of the current Quarterly Consolidated 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 would increase if the share options were to be 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 Consolidated 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.

第九十一条当四半期連結会計期間における四半期連結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 91With regard to the dividends during the Consolidated Year to Date as of the end of the current Quarterly Consolidated Accounting Period, the following matters shall be stated in the notes:

第九十二条株主資本の金額に、前連結会計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 92Where there was a substantial change in the amount of shareholders' equity as compared to the end of the Previous Consolidated Fiscal Year, the major cause of the change shall be stated in the notes.

第九十三条連結財務諸表規則第九十三条から第九十六条までの規定は四半期連結財務諸表の用語、様式及び作成方法について準用する。この場合において「連結財務諸表」とあるのは「四半期連結財務諸表」と読み替えるものとする。

Article 93The provisions of Articles 93 to 96 inclusive of the Ordinance on Consolidated Financial Statements shall apply mutatis mutandis to the terminology, forms, and preparation methods of Quarterly Consolidated Financial Statements.In this case, the term "Consolidated Financial Statements" shall be deemed to be replaced with "Quarterly Consolidated Financial Statements."