Ordinance for Enforcement of the Companies Act - Japanese/English

Japanese English Japanese/English Comparison Table

Text (.txt) Word (.docx) PDF (.pdf) TMX (.tmx)

会社法施行規則
Ordinance for Enforcement of the Companies Act

平成十八年二月七日法務省令第十二号
Ordinance of the Ministry of Justice No. 12 of February 7, 2006

会社法（平成十七年法律第八十六号）及び会社法施行令（平成十七年政令第三百六十四号）の規定に基づき、会社法施行規則を次のように定める。

The Ordinance for Enforcement of the Companies Act is established as follows, pursuant to the provisions of the Companies Act (Act No. 86 of 2005) and the Order for Enforcement of the Companies Act (Cabinet Order No. 364 of 2005).

Table of Contents

第一編　総則

Part I General Provisions

第一章　通則（第一条・第二条）

Chapter I General Rules(Articles 1 and 2)

第二章　子会社及び親会社（第三条・第四条）

Chapter II Subsidiary Companies and Parent Companies(Articles 3 and 4)

第二編　株式会社

Part II Stock Companies

第一章　設立

Chapter I Incorporation

第一節　通則（第五条―第七条）

Section 1 General Rules(Articles 5 to 7)

第二節　募集設立（第八条―第十八条）

Section 2 Incorporation Through Solicitation(Articles 8 to 18)

第二章　株式

Chapter II Shares

第一節　総則（第十九条―第二十一条）

Section 1 General Provisions(Articles 19 to 21)

第二節　株式の譲渡等（第二十二条―第二十六条）

Section 2 Transfer of Shares(Articles 22 to 26)

第三節　株式会社による自己の株式の取得（第二十七条―第三十三条）

Section 3 Acquisition of Treasury Shares by a Stock Company(Articles 27 to 33)

第四節　単元株式数（第三十四条―第三十七条）

Section 4 Share Unit Number(Articles 34 to 37)

第五節　株主に対する通知の省略等（第三十八条・第三十九条）

Section 5 Omission of Notices to Shareholders(Articles 38 and 39)

第六節　募集株式の発行等（第四十条―第四十六条）

Section 6 Issuance of Shares for Subscription(Articles 40 to 46)

第七節　株券（第四十七条―第四十九条）

Section 7 Share Certificates(Articles 47 to 49)

第八節　雑則（第五十条―第五十二条）

Section 8 Miscellaneous Provisions(Articles 50 to 52)

第三章　新株予約権（第五十三条―第六十二条）

Chapter III Share Options(Articles 53 to 62)

第四章　機関

Chapter IV Organs

第一節　株主総会及び種類株主総会

Section 1 Shareholders Meeting and General Meeting of Class Shareholders

第一款　通則（第六十三条―第七十二条）

Subsection 1 General Rules(Articles 63 to 72)

第二款　株主総会参考書類

Subsection 2 Reference Documents for Shareholders Meeting

第一目　通則（第七十三条）

Division 1 General Rules(Article 73)

第二目　役員の選任（第七十四条―第七十七条）

Division 2 Election of Officers(Articles 74 to 77)

第三目　役員の解任等（第七十八条―第八十一条）

Division 3 Dismissal of Officers(Articles 78 to 81)

第四目　役員の報酬等（第八十二条―第八十四条）

Division 4 Remuneration, etc. of Officers(Articles 82 to 84)

第五目　計算関係書類の承認（第八十五条）

Division 5 Approval of Accounting Documents(Article 85)

第六目　合併契約等の承認（第八十六条―第九十二条）

Division 6 Approval of a Merger Agreement, etc.(Articles 86 to 92)

第七目　株主提案の場合における記載事項（第九十三条）

Division 7 Matters to Be Stated in the Case of a Shareholder Proposal(Article 93)

第八目　株主総会参考書類の記載の特則（第九十四条）

Division 8 Special Provisions on Statements in Reference Documents for Shareholders Meeting(Article 94)

第三款　種類株主総会（第九十五条）

Subsection 3 General Meetings of Class Shareholders(Article 95)

第二節　会社役員の選任（第九十六条・第九十七条）

Section 2 Election of Company Officers(Articles 96 and 97)

第三節　取締役（第九十八条）

Section 3 Directors(Article 98)

第四節　取締役会（第九十九条―第百一条）

Section 4 Boards of Directors(Articles 99 to 101)

第五節　会計参与（第百二条―第百四条）

Section 5 Accounting Advisors(Articles 102 to 104)

第六節　監査役（第百五条―第百八条）

Section 6 Company Auditors(Articles 105 to 108)

第七節　監査役会（第百九条）

Section 7 Boards of Company Auditors(Article 109)

第八節　会計監査人（第百十条）

Section 8 Financial Auditors(Article 110)

第九節　委員会及び執行役（第百十一条・第百十二条）

Section 9 Committees and Executive Officers(Articles 111 and 112)

第十節　役員等の損害賠償責任（第百十三条―第百十五条）

Section 10 Liability for Damages of Officers etc.(Articles 113 to 115)

第五章　計算等

Chapter V Accounting

第一節　計算関係書類（第百十六条）

Section 1 Accounting Documents(Article 116)

第二節　事業報告

Section 2 Business Reports

第一款　通則（第百十七条）

Subsection 1 General Rules(Article 117)

第二款　事業報告等の内容

Subsection 2 Content of Business Reports, etc.

第一目　通則（第百十八条）

Division 1 General Rules(Article 118)

第二目　公開会社における事業報告の内容（第百十九条―第百二十四条）

Division 2 Content of a Public Company's Business Reports(Articles 119 to 124)

第三目　会計参与設置会社における事業報告の内容（第百二十五条）

Division 3 Content of the Business Reports of a Company with Accounting Advisors(Article 125)

第四目　会計監査人設置会社における事業報告の内容（第百二十六条・第百二十七条）

Division 4 Content of the Business Reports of a Company with Financial Auditors(Articles 126 and 127)

第五目　事業報告の附属明細書の内容（第百二十八条）

Division 5 Content of a Business Report's Annexed Detailed Statement(Article 128)

第三款　事業報告等の監査（第百二十九条―第百三十二条）

Subsection 3 Audits of Business Reports, etc.(Articles 129 to 132)

第四款　事業報告等の株主への提供（第百三十三条）

Subsection 4 Provision of Business Reports, etc. to Shareholders(Article 133)

第六章　事業の譲渡等（第百三十四条―第百三十八条）

Chapter VI Transfer, etc. of Business(Articles 134 to 138)

第七章　解散（第百三十九条）

Chapter VII Dissolution(Article 139)

第八章　清算

Chapter VIII Liquidation

第一節　総則（第百四十条―第百五十一条）

Section 1 General Provisions(Articles 140 to 151)

第二節　特別清算（第百五十二条―第百五十八条）

Section 2 Special Liquidation(Articles 152 to 158)

第三編　持分会社

Part III Membership Companies

第一章　計算等（第百五十九条）

Chapter I Accounting(Article 159)

第二章　清算（第百六十条・第百六十一条）

Chapter II Liquidation(Articles 160 and 161)

第四編　社債

Part IV Bonds

第一章　総則（第百六十二条―第百六十八条）

Chapter I General Provisions(Articles 162 to 168)

第二章　社債管理者（第百六十九条―第百七十一条）

Chapter II Bond Administrators(Articles 169 to 171)

第三章　社債権者集会（第百七十二条―第百七十七条）

Chapter III Bondholders Meetings(Articles 172 to 177)

第五編　組織変更、合併、会社分割、株式交換及び株式移転

Part V Entity Conversions, Mergers, Company Splits, Share Exchanges, and Share Transfers

第一章　吸収分割契約及び新設分割計画

Chapter I Absorption-Type Company Split Agreements and Incorporation-Type Company Split Plans

第一節　吸収分割契約（第百七十八条）

Section 1 Absorption-Type Company Split Agreements(Article 178)

第二節　新設分割計画（第百七十九条）

Section 2 Incorporation-Type Company Split Plans(Article 179)

第二章　組織変更をする株式会社の手続（第百八十条・第百八十一条）

Chapter II Procedures for a Stock Company Effecting an Entity Conversion(Articles 180 and 181)

第三章　吸収合併消滅株式会社、吸収分割株式会社及び株式交換完全子会社の手続（第百八十二条―第百九十条）

Chapter III Procedures for Stock Companies Disappearing in Absorption-Type Mergers, Stock Companies Splitting in Absorption-Type Splits, and Wholly Owned Subsidiary Companies Resulting from Share Exchanges(Articles 182 to 190)

第四章　吸収合併存続株式会社、吸収分割承継株式会社及び株式交換完全親株式会社の手続（第百九十一条―第二百三条）

Chapter IV Procedures for Stock Companies Surviving Absorption-Type Mergers, Stock Companies Succeeding in Absorption-Type Splits, and Wholly Owning Parent Stock Companies Resulting from a Share Exchange(Articles 191 to 203)

第五章　新設合併消滅株式会社、新設分割株式会社及び株式移転完全子会社の手続（第二百四条―第二百十条）

Chapter V Procedures for Stock Companies Disappearing in the Consolidation-Type Mergers, Stock Companies Splitting in the Incorporation-Type Splits, and Wholly Owned Subsidiary Companies Resulting from a Share Transfer(Articles 204 to 210)

第六章　新設合併設立株式会社、新設分割設立株式会社及び株式移転設立完全親会社の手続（第二百十一条―第二百十三条）

Chapter VI Procedures for Stock Companies Incorporated in Consolidation-Type Mergers, Stock Companies Incorporated in Incorporation-Type Splits, and Wholly Owning Parent Companies Incorporated in Share Transfers(Articles 211 to 213)

第六編　外国会社（第二百十四条―第二百十六条）

Part VI Foreign Companies(Articles 214 to 216)

第七編　雑則

Part VII Miscellaneous Provisions

第一章　訴訟（第二百十七条―第二百十九条）

Chapter I Actions(Articles 217 to 219)

第二章　登記（第二百二十条）

Chapter II Registration(Article 220)

第三章　公告（第二百二十一条）

Chapter III Public Notice(Article 221)

第四章　電磁的方法及び電磁的記録等

Chapter IV Electronic or Magnetic Means and Electronic or Magnetic Records, etc.

第一節　電磁的方法及び電磁的記録等（第二百二十二条―第二百三十条）

Section 1 Electronic or Magnetic Means and Electronic or Magnetic Records, etc.(Articles 222 to 230)

第二節　情報通信の技術の利用（第二百三十一条―第二百三十八条）

Section 2 Utilization of Information and Communications Technology(Articles 231 to 238)

第一編　総則

Part I General Provisions

第一章　通則

Chapter I General Rules

（目的）

(Purpose)

第一条この省令は、会社法（平成十七年法律第八十六号。以下「法」という。）の委任に基づく事項その他法の施行に必要な事項を定めることを目的とする。

Article 1The purpose of this Ministerial Ordinance is to provide for matters based on the mandates of the Companies Act (Act No. 86 of 2005; hereinafter referred to as "the Act") and other necessary matters for the enforcement of the Act.

（定義）

(Definitions)

第二条この省令において、「会社」、「外国会社」、「子会社」、「親会社」、「公開会社」、「取締役会設置会社」、「会計参与設置会社」、「監査役設置会社」、「監査役会設置会社」、「会計監査人設置会社」、「委員会設置会社」、「種類株式発行会社」、「種類株主総会」、「社外取締役」、「社外監査役」、「譲渡制限株式」、「取得条項付株式」、「単元株式数」、「新株予約権」、「新株予約権付社債」、「社債」、「配当財産」、「組織変更」、「吸収合併」、「新設合併」、「吸収分割」、「新設分割」、「株式交換」、「株式移転」又は「電子公告」とは、それぞれ法第二条に規定する会社、外国会社、子会社、親会社、公開会社、取締役会設置会社、会計参与設置会社、監査役設置会社、監査役会設置会社、会計監査人設置会社、委員会設置会社、種類株式発行会社、種類株主総会、社外取締役、社外監査役、譲渡制限株式、取得条項付株式、単元株式数、新株予約権、新株予約権付社債、社債、配当財産、組織変更、吸収合併、新設合併、吸収分割、新設分割、株式交換、株式移転又は電子公告をいう。

Article 2(1)In this Ministerial Ordinance, the terms "Company," "Foreign Company," "Subsidiary Company," "Parent Company," "Public Company," "Company with Board of Directors," "Company with Accounting Advisors," "Company with Company Auditors," "Company with Board of Company Auditors," "Company with Financial Auditors," "Company with Committees," "Company with Class Shares," "General Meeting of Class Shareholders," "Outside Director," "Outside Company Auditor," "Shares with Restriction on Transfer," "Shares Subject to Call," "Share Unit Number," "Share Options," "Bonds with Share Options," "Bonds," "Dividend Property," "Entity Conversion," "Absorption-Type Merger," "Consolidation-Type Merger," "Absorption-Type Company Split," "Incorporation-Type Company Split," "Share Exchange," "Share Transfer," and "Electronic Public Notice," mean the Company, Foreign Company, Subsidiary Company, Parent Company, Public Company, Company with Board of Directors, Company with Accounting Advisors, Company with Company Auditors, Company with Board of Company Auditors, Company with Financial Auditors, Company with Committees, Company with Class Shares, General Meeting of Class Shareholders, Outside Director, Outside Company Auditor, Shares with Restriction on Transfer, Shares Subject to Call, Share Unit Number, Share Options, Bonds with Share Options, Bonds, Dividend Property, Entity Conversion, Absorption-Type Merger, Consolidation-Type Merger, Absorption-Type Company Split, Incorporation-Type Company Split, Share Exchange, Share Transfer, and Electronic Public Notice provided for in Article 2 of the Act, respectively.

２この省令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

(2)In this Ministerial Ordinance, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

一委員会　法第二条第十二号に規定する委員会をいう。

(i)"Committee" means the committee provided for in Article 2, item (xii) of the Act;

二種類株主　法第二条第十四号に規定する種類株主をいう。

(ii)"Class Shareholder" means the class shareholder provided for in Article 2, item (xiv) of the Act;

三業務執行取締役　法第二条第十五号に規定する業務執行取締役をいう。

(iii)"Executive Director" means the executive director provided for in Article 2, item (xv) of the Act;

四発行済株式　法第二条第三十一号に規定する発行済株式をいう。

(iv)"Issued Shares" means the issued shares provided for in Article 2, item (xxxi) of the Act;

五電磁的方法　法第二条第三十四号に規定する電磁的方法をいう。

(v)"Electronic or Magnetic Means" means the electronic or magnetic means provided for in Article 2, item (xxxiv) of the Act;

六設立時発行株式　法第二十五条第一項第一号に規定する設立時発行株式をいう。

(vi)"Shares Issued at Incorporation" means the shares issued at incorporation provided for in Article 25, paragraph (1), item (i) of the Act;

七有価証券　法第三十三条第十項第二号に規定する有価証券をいう。

(vii)"Securities" means the securities provided for in Article 33, paragraph (10), item (ii) of the Act;

八銀行等　法第三十四条第二項に規定する銀行等をいう。

(viii)"Bank, etc." means the bank, etc. provided for in Article 34, paragraph (2) of the Act;

九発行可能株式総数　法第三十七条第一項に規定する発行可能株式総数をいう。

(ix)"Total Number of Authorized Shares" means the total number of authorized shares provided for in Article 37, paragraph (1) of the Act;

十設立時取締役　法第三十八条第一項に規定する設立時取締役をいう。

(x)"Directors at Incorporation" means the directors at incorporation provided for in Article 38, paragraph (1) of the Act;

十一設立時会計参与　法第三十八条第二項第一号に規定する設立時会計参与をいう。

(xi)"Accounting Advisors at Incorporation" means the accounting advisors at incorporation provided for in Article 38, paragraph (2), item (i) of the Act;

十二設立時監査役　法第三十八条第二項第二号に規定する設立時監査役をいう。

(xii)"Company Auditors at Incorporation" means the company auditors at incorporation provided for in Article 38, paragraph (2), item (ii) of the Act;

十三設立時会計監査人　法第三十八条第二項第三号に規定する設立時会計監査人をいう。

(xiii)"Financial Auditors at Incorporation" means the financial auditors at incorporation provided for in Article 38, paragraph (2), item (iii) of the Act;

十四代表取締役　法第四十七条第一項に規定する代表取締役をいう。

(xiv)"Representative Director" means the representative director provided for in Article 47, paragraph (1) of the Act;

十五設立時執行役　法第四十八条第一項第二号に規定する設立時執行役をいう。

(xv)"Executive Officers at Incorporation" means the executive officers at incorporation provided for in Article 48, paragraph (1), item (ii) of the Act;

十六設立時募集株式　法第五十八条第一項に規定する設立時募集株式をいう。

(xvi)"Shares Offered at Incorporation" means the shares offered at incorporation provided for in Article 58, paragraph (1) of the Act;

十七設立時株主　法第六十五条第一項に規定する設立時株主をいう。

(xvii)"Shareholders at Incorporation" means the shareholders at incorporation provided for in Article 65, paragraph (1) of the Act;

十八創立総会　法第六十五条第一項に規定する創立総会をいう。

(xviii)"Organizational Meeting" means the organizational meeting provided for in Article 65, paragraph (1) of the Act;

十九創立総会参考書類　法第七十条第一項に規定する創立総会参考書類をいう。

(xix)"Reference Documents for Organizational Meeting" means the reference documents for organizational meeting provided for in Article 70, paragraph (1) of the Act;

二十種類創立総会　法第八十四条に規定する種類創立総会をいう。

(xx)"Class Organizational Meeting" means the class organizational meeting provided for in Article 84 of the Act;

二十一発行可能種類株式総数　法第百一条第一項第三号に規定する発行可能種類株式総数をいう。

(xxi)"Total Number of Authorized Shares in a Class" means the total number of authorized shares in a class provided for in Article 101, paragraph (1), item (iii) of the Act;

二十二株式等　法第百七条第二項第二号ホに規定する株式等をいう。

(xxii)"Shares, etc." means the shares, etc. provided for in Article 107, paragraph (2), item (ii) (e) of the Act;

二十三自己株式　法第百十三条第四項に規定する自己株式をいう。

(xxiii)"Treasury Shares" means the treasury shares provided for in Article 113, paragraph (4) of the Act;

二十四株券発行会社　法第百十七条第六項に規定する株券発行会社をいう。

(xxiv)"Share Certificate-Issuing Company" means the share certificate-issuing company provided for in Article 117, paragraph (6) of the Act;

二十五株主名簿記載事項　法第百二十一条に規定する株主名簿記載事項をいう。

(xxv)"Matters to Be Stated in the Shareholder Register" means matters to be stated in the shareholder register provided for in Article 121 of the Act;

二十六株主名簿管理人　法第百二十三条に規定する株主名簿管理人をいう。

(xxvi)"Shareholder Register Administrator" means the shareholder register administrator provided for in Article 123 of the Act;

二十七株式取得者　法第百三十三条第一項に規定する株式取得者をいう。

(xxvii)"Acquirer of Shares" means the acquirer of shares provided for in Article 133, paragraph (1) of the Act;

二十八親会社株式　法第百三十五条第一項に規定する親会社株式をいう。

(xxviii)"Parent Company's Shares" means the parent company's shares provided for in Article 135, paragraph (1) of the Act;

二十九譲渡等承認請求者　法第百三十九条第二項に規定する譲渡等承認請求者をいう。

(xxix)"Requester for Approval of Transfer" means the requester for approval of a transfer provided for in Article 139, paragraph (2) of the Act;

三十対象株式　法第百四十条第一項に規定する対象株式をいう。

(xxx)"Subject Shares" means the subject shares provided for in Article 140, paragraph (1) of the Act;

三十一指定買取人　法第百四十条第四項に規定する指定買取人をいう。

(xxxi)"Designated Purchaser" means the designated purchaser provided for in Article 140, paragraph (4) of the Act;

三十二一株当たり純資産額　法第百四十一条第二項に規定する一株当たり純資産額をいう。

(xxxii)"Amount of Net Assets per Share" means the amount of net assets per share provided for in Article 141, paragraph (2) of the Act;

三十三登録株式質権者　法第百四十九条第一項に規定する登録株式質権者をいう。

(xxxiii)"Registered Pledgee of Shares" means the registered pledgee of shares provided for in Article 149, paragraph (1) of the Act;

三十四金銭等　法第百五十一条に規定する金銭等をいう。

(xxxiv)"Monies, etc." means the monies, etc. provided for in Article 151 of the Act;

三十五全部取得条項付種類株式　法第百七十一条第一項に規定する全部取得条項付種類株式をいう。

(xxxv)"Shares Subject to Class-Wide Call" means the shares subject to class-wide call provided for in Article 171, paragraph (1) of the Act;

三十六単元未満株式売渡請求　法第百九十四条第一項に規定する単元未満株式売渡請求をいう。

(xxxvi)"Demand to Be Sold Less than One Unit of Shares" means the demand to be sold less than one unit of shares provided for in Article 194, paragraph (1) of the Act;

三十七募集株式　法第百九十九条第一項に規定する募集株式をいう。

(xxxvii)"Shares for Subscription" means the shares for subscription provided for in Article 199, paragraph (1) of the Act;

三十八株券喪失登録日　法第二百二十一条第四号に規定する株券喪失登録日をいう。

(xxxviii)"Date of Registration of Lost Share Certificate" means the date of registration of a loss of share certificate provided for in Article 221, item (iv) of the Act;

三十九株券喪失登録　法第二百二十三条に規定する株券喪失登録をいう。

(xxxix)"Registration of Lost Share Certificate" means the registration of lost share certificate provided for in Article 223 of the Act;

四十株券喪失登録者　法第二百二十四条第一項に規定する株券喪失登録者をいう。

(xl)"Registrant of Lost Share Certificate" means the registrant of a lost share certificate provided for in Article 224, paragraph (1) of the Act;

四十一募集新株予約権　法第二百三十八条第一項に規定する募集新株予約権をいう。

(xli)"Share Options for Subscription" means the share options for subscription provided for in Article 238, paragraph (1) of the Act;

四十二新株予約権付社債券　法第二百四十九条第二号に規定する新株予約権付社債券をいう。

(xlii)"Certificates of Bonds with Share Options" means the certificates of bonds with share options provided for in Article 249, item (ii) of the Act;

四十三証券発行新株予約権付社債　法第二百四十九条第二号に規定する証券発行新株予約権付社債をいう。

(xliii)"Bonds with Share Options with Issued Certificates" means the bonds with share options with issued certificates provided for in Article 249, item (ii) of the Act;

四十四証券発行新株予約権　法第二百四十九条第三号ニに規定する証券発行新株予約権をいう。

(xliv)"Share Options with Issued Certificates" means the share options with issued certificates provided for in Article 249, item (iii) (d) of the Act;

四十五自己新株予約権　法第二百五十五条第一項に規定する自己新株予約権をいう。

(xlv)"Treasury Share Options" means the treasury share options provided for in Article 255, paragraph (1) of the Act;

四十六新株予約権取得者　法第二百六十条第一項に規定する新株予約権取得者をいう。

(xlvi)"Acquirer of Share Options" means the acquirer of share options provided for in Article 260, paragraph (1) of the Act;

四十七取得条項付新株予約権　法第二百七十三条第一項に規定する取得条項付新株予約権をいう。

(xlvii)"Share Options Subject to Call" means the share options subject to call provided for in Article 273, paragraph (1) of the Act;

四十八新株予約権無償割当て　法第二百七十七条に規定する新株予約権無償割当てをいう。

(xlviii)"Allotment of Share Options without Contribution" means the allotment of share options without contribution provided for in Article 277 of the Act;

四十九株主総会参考書類　法第三百一条第一項に規定する株主総会参考書類をいう。

(xlix)"Reference Documents for Shareholders Meeting" means the reference documents for shareholders' meeting provided for in Article 301, paragraph (1) of the Act;

五十報酬等　法第三百六十一条第一項に規定する報酬等をいう。

(l)"Remuneration, etc." means the remuneration, etc. provided for in Article 361, paragraph (1) of the Act;

五十一議事録等　法第三百七十一条第一項に規定する議事録等をいう。

(li)"Minutes, etc." means the minutes, etc. provided for in Article 371, paragraph (1) of the Act;

五十二役員等　法第四百二十三条第一項に規定する役員等をいう。

(lii)"Officers, etc." means the officers, etc. provided for in Article 423, paragraph (1) of the Act;

五十三臨時決算日　法第四百四十一条第一項に規定する臨時決算日をいう。

(liii)"Provisional Account Closing Date" means the provisional account closing date provided for in Article 441, paragraph (1) of the Act;

五十四臨時計算書類　法第四百四十一条第一項に規定する臨時計算書類をいう。

(liv)"Provisional Financial Statements" means the provisional financial statements provided for in Article 441, paragraph (1) of the Act;

五十五連結計算書類　法第四百四十四条第一項に規定する連結計算書類をいう。

(lv)"Consolidated Financial Statements" means the consolidated financial statements provided for in Article 444, paragraph (1) of the Act;

五十六分配可能額　法第四百六十一条第二項に規定する分配可能額をいう。

(lvi)"Distributable Amount" means the distributable amount provided for in Article 461, paragraph (2) of the Act;

五十七事業譲渡等　法第四百六十八条第一項に規定する事業譲渡等をいう。

(lvii)"Business Transfer, etc." means the business transfer, etc. provided for in Article 468, paragraph (1) of the Act;

五十八清算株式会社　法第四百七十六条に規定する清算株式会社をいう。

(lviii)"Liquidating Stock Company" means the liquidating stock company provided for in Article 476 of the Act;

五十九清算人会設置会社　法第四百七十八条第六項に規定する清算人会設置会社をいう。

(lix)"Company with Board of Liquidators" means the company with a board of liquidators provided for in Article 478, paragraph (6) of the Act;

六十財産目録等　法第四百九十二条第一項に規定する財産目録等をいう。

(lx)"Inventory of Assets, etc." means the inventory of assets, etc. provided for in Article 492, paragraph (1) of the Act;

六十一各清算事務年度　法第四百九十四条第一項に規定する各清算事務年度をいう。

(lxi)"Each Liquidation Year" means each liquidation year as provided for in Article 494, paragraph (1) of the Act;

六十二貸借対照表等　法第四百九十六条第一項に規定する貸借対照表等をいう。

(lxii)"Balance Sheet, etc." means the balance sheet, etc. provided for in Article 496, paragraph (1) of the Act;

六十三協定債権　法第五百十五条第三項に規定する協定債権をいう。

(lxiii)"Agreement Claim" means the agreement claim provided for in Article 515, paragraph (3) of the Act;

六十四協定債権者　法第五百十七条第一項に規定する協定債権者をいう。

(lxiv)"Agreement Claim Creditor" means the agreement claim creditor provided for in Article 517, paragraph (1) of the Act;

六十五債権者集会参考書類　法第五百五十条第一項に規定する債権者集会参考書類をいう。

(lxv)"Reference Documents for Meeting of Creditors" means the reference documents for meeting of creditors provided for in Article 550, paragraph (1) of the Act;

六十六持分会社　法第五百七十五条第一項に規定する持分会社をいう。

(lxvi)"Membership Company" means the membership company provided for in Article 575, paragraph (1) of the Act;

六十七清算持分会社　法第六百四十五条に規定する清算持分会社をいう。

(lxvii)"Liquidating Membership Company" means the liquidating membership company provided for in Article 645 of the Act;

六十八募集社債　法第六百七十六条に規定する募集社債をいう。

(lxviii)"Bonds for Subscription" means the bonds for subscription provided for in Article 676 of the Act;

六十九社債発行会社　法第六百八十二条第一項に規定する社債発行会社をいう。

(lxix)"Bond-Issuing Company" means the bond-issuing company as provided for in Article 682, paragraph (1) of the Act;

七十社債原簿管理人　法第六百八十三条に規定する社債原簿管理人をいう。

(lxx)"Bond Register Administrator" means the bond register administrator provided for in Article 683 of the Act;

七十一社債権者集会参考書類　法第七百二十一条第一項に規定する社債権者集会参考書類をいう。

(lxxi)"Reference Documents for Bondholders Meeting" means the reference documents for bondholders meeting provided for in Article 721, paragraph (1) of the Act;

七十二組織変更後持分会社　法第七百四十四条第一項第一号に規定する組織変更後持分会社をいう。

(lxxii)"Membership Company after Entity Conversion" means the membership company after entity conversion provided for in Article 744, paragraph (1), item (i) of the Act;

七十三社債等　法第七百四十六条第七号ニに規定する社債等をいう。

(lxxiii)"Bonds, etc." means the bonds, etc. provided for in Article 746, item (vii) (d) of the Act.

七十四吸収合併消滅会社　法第七百四十九条第一項第一号に規定する吸収合併消滅会社をいう。

(lxxiv)"Company Disappearing in an Absorption-Type Merger" means the company disappearing in an absorption-type merger provided for in Article 749, paragraph (1), item (i) of the Act;

七十五吸収合併存続会社　法第七百四十九条第一項に規定する吸収合併存続会社をいう。

(lxxv)"Company Surviving an Absorption-Type Merger" means the company surviving an absorption-type merger provided for in Article 749, paragraph (1) of the Act.

七十六吸収合併存続株式会社　法第七百四十九条第一項第一号に規定する吸収合併存続株式会社をいう。

(lxxvi)"Stock Company Surviving an Absorption-Type Merger" means the stock company surviving an absorption-type merger provided for in Article 749, paragraph (1), item (i) of the Act;

七十七吸収合併消滅株式会社　法第七百四十九条第一項第二号に規定する吸収合併消滅株式会社をいう。

(lxxvii)"Stock Company Disappearing in an Absorption-Type Merger" means the stock company disappearing in an absorption-type merger provided for in Article 749, paragraph (1), item (ii) of the Act;

七十八吸収合併存続持分会社　法第七百五十一条第一項第一号に規定する吸収合併存続持分会社をいう。

(lxxviii)"Membership Company Surviving an Absorption-Type Merger" means the membership company surviving an absorption-type merger provided for in Article 751, paragraph (1), item (i) of the Act;

七十九新設合併設立会社　法第七百五十三条第一項に規定する新設合併設立会社をいう。

(lxxix)"Company Incorporated in a Consolidation-Type Merger" means the company incorporated in a consolidation-type merger provided for in Article 753, paragraph (1) of the Act;

八十新設合併消滅会社　法第七百五十三条第一項第一号に規定する新設合併消滅会社をいう。

(lxxx)"Company Disappearing in a Consolidation-Type Merger" means the company disappearing in a consolidation-type merger provided for in Article 753, paragraph (1), item (i) of the Act;

八十一新設合併設立株式会社　法第七百五十三条第一項第二号に規定する新設合併設立株式会社をいう。

(lxxxi)"Stock Company Incorporated in a Consolidation-Type Merger" means the stock company incorporated in a consolidation-type merger provided for in Article 753, paragraph (1), item (ii) of the Act;

八十二新設合併消滅株式会社　法第七百五十三条第一項第六号に規定する新設合併消滅株式会社をいう。

(lxxxii)"Stock Company Disappearing in a Consolidation-Type Merger" means the stock company disappearing in a consolidation-type merger provided for in Article 753, paragraph (1), item (vi) of the Act;

八十三吸収分割承継会社　法第七百五十七条に規定する吸収分割承継会社をいう。

(lxxxiii)"Company Succeeding in an Absorption-Type Split" means the company succeeding in an absorption-type split provided for in Article 757 of the Act;

八十四吸収分割会社　法第七百五十八条第一号に規定する吸収分割会社をいう。

(lxxxiv)"Company Splitting in an Absorption-Type Split" means the company splitting in an absorption-type split provided for in Article 758, item (i) of the Act;

八十五吸収分割承継株式会社　法第七百五十八条第一号に規定する吸収分割承継株式会社をいう。

(lxxxv)"Stock Company Succeeding in an Absorption-Type Split" means the stock company succeeding in an absorption-type split provided for in Article 758, item (i) of the Act;

八十六吸収分割株式会社　法第七百五十八条第二号に規定する吸収分割株式会社をいう。

(lxxxvi)"Stock Company Splitting in an Absorption-Type Split" means the stock company splitting in an absorption-type split provided for in Article 758, item (ii) of the Act;

八十七吸収分割承継持分会社　法第七百六十条第一号に規定する吸収分割承継持分会社をいう。

(lxxxvii)"Membership Company Succeeding in an Absorption-Type Split" means the membership company succeeding in an absorption-type split provided for in Article 760, item (i) of the Act;

八十八新設分割会社　法第七百六十三条第五号に規定する新設分割会社をいう。

(lxxxviii)"Company Splitting in an Incorporation-Type Split" means the company splitting in an incorporation-type split provided for in Article 763, item (v) of the Act;

八十九新設分割株式会社　法第七百六十三条第五号に規定する新設分割株式会社をいう。

(lxxxix)"Stock Company Splitting in an Incorporation-Type Split" means the stock company splitting in an incorporation-type split provided for in Article 763, item (v) of the Act;

九十新設分割設立会社　法第七百六十三条に規定する新設分割設立会社をいう。

(xc)"Company Incorporated in an Incorporation-Type Split" means the company incorporated in an incorporation-type split provided for in Article 763 of the Act;

九十一新設分割設立株式会社　法第七百六十三条第一号に規定する新設分割設立株式会社をいう。

(xci)"Stock Company Incorporated in an Incorporation-Type Split" means the stock company incorporated in an incorporation-type split provided for in Article 763, item (i) of the Act;

九十二新設分割設立持分会社　法第七百六十五条第一項第一号に規定する新設分割設立持分会社をいう。

(xcii)"Membership Company Incorporated in an Incorporation-Type Split" means the membership company incorporated in an incorporation-type split provided for in Article 765, paragraph (1), item (i) of the Act;

九十三株式交換完全親会社　法第七百六十七条に規定する株式交換完全親会社をいう。

(xciii)"Wholly Owning Parent Company Resulting from a Share Exchange" means the wholly owning parent company resulting from a share exchange provided for in Article 767 of the Act;

九十四株式交換完全子会社　法第七百六十八条第一項第一号に規定する株式交換完全子会社をいう。

(xciv)"Wholly Owned Subsidiary Company Resulting from a Share Exchange" means the wholly owned subsidiary company resulting from a share exchange provided for in Article 768, paragraph (1), item (i) of the Act;

九十五株式交換完全親株式会社　法第七百六十八条第一項第一号に規定する株式交換完全親株式会社をいう。

(xcv)"Wholly Owning Parent Stock Company Resulting from a Share Exchange" means the wholly owning parent stock company resulting from a share exchange provided for in Article 768, paragraph (1), item (i) of the Act;

九十六株式交換完全親合同会社　法第七百七十条第一項第一号に規定する株式交換完全親合同会社をいう。

(xcvi)"Wholly Owning Parent Limited Liability Company Resulting from a Share Exchange" means the wholly owning parent limited liability company resulting from a share exchange provided for in Article 770, paragraph (1), item (i) of the Act;

九十七株式移転設立完全親会社　法第七百七十三条第一項第一号に規定する株式移転設立完全親会社をいう。

(xcvii)"Wholly Owning Parent Company Incorporated in a Share Transfer" means the wholly owning parent company incorporated in a share transfer provided for in Article 773, paragraph (1), item (i) of the Act;

九十八株式移転完全子会社　法第七百七十三条第一項第五号に規定する株式移転完全子会社をいう。

(xcviii)"Wholly Owned Subsidiary Company Resulting from a Share Transfer" means the wholly owned subsidiary company resulting from a share transfer provided for in Article 773, paragraph (1), item (v) of the Act;

九十九吸収分割合同会社　法第七百九十三条第二項に規定する吸収分割合同会社をいう。

(xcix)"Limited Liability Company Splitting in an Absorption-Type Split" means the limited liability company splitting in an absorption-type split provided for in Article 793, paragraph (2) of the Act;

百存続株式会社等　法第七百九十四条第一項に規定する存続株式会社等をいう。

(c)"Surviving Stock Company, etc." means the surviving stock company, etc. provided for in Article 794, paragraph (1) of the Act;

百一新設分割合同会社　法第八百十三条第二項に規定する新設分割合同会社をいう。

(ci)"Limited Liability Company Splitting in an Incorporation-Type Split" means the limited liability company splitting in an incorporation-type split provided for in Article 813, paragraph (2) of the Act.

３この省令において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

(3)In this Ministerial Ordinance, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

一法人等　法人その他の団体をいう。

(i)"Corporation, etc." means a corporation or other organization;

二会社等　会社（外国会社を含む。）、組合（外国における組合に相当するものを含む。）その他これらに準ずる事業体をいう。

(ii)"Company, etc." means a Company (including a Foreign Company), partnership (including an entity that is equivalent to a partnership in a foreign country), or other business entity equivalent thereto;

三役員　取締役、会計参与、監査役、執行役、理事、監事その他これらに準ずる者をいう。

(iii)"Officer" means a director, accounting advisor, company auditor, executive officer, director, inspector, or other person equivalent thereto;

四会社役員　当該株式会社の取締役、会計参与、監査役及び執行役をいう。

(iv)"Company Officer" means a director, accounting advisor, company auditor, or executive officer of the relevant stock company;

五社外役員　会社役員のうち、次のいずれにも該当するものをいう。

(v)"Outside Officer" means a Company Officer who falls under all of the following:

イ当該会社役員が社外取締役又は社外監査役であること。

(a)that the relevant Company Officer is an Outside Director or Outside Company Auditor; and

ロ当該会社役員が次のいずれかの要件に該当すること。

(b)that the relevant Company Officer falls under any of the following requirements:

（１）当該会社役員が法第三百七十三条第一項第二号、第四百条第三項、第四百二十五条第一項第一号ハ又は第四百二十七条第一項の社外取締役であること。

1.that the relevant Company Officer is an Outside Director under Article 373, paragraph (1), item (ii), or Article 400, paragraph (3), or Article 425, paragraph (1), item (i) (c), or Article 427, paragraph (1) of the Act;

（２）当該会社役員が法第三百三十五条第三項又は第四百二十七条第一項の社外監査役であること。

2.that the relevant Company Officer is an Outside Company Auditor under Article 335, paragraph (3) or Article 427, paragraph (1) of the Act; or

（３）当該会社役員を当該株式会社の社外取締役又は社外監査役であるものとして計算関係書類、事業報告、株主総会参考書類その他当該株式会社が法令その他これに準ずるものの規定に基づき作成する資料に表示していること。

3.that the relevant Company Officer is indicated as an Outside Director or Outside Company Auditor of the relevant stock company in Accounting Documents, business reports, Reference Documents for Shareholders Meetings, or other materials prepared by the stock company pursuant to the provisions of laws and regulations and other authorities equivalent thereto.

六業務執行者　次に掲げる者をいう。

(vi)"Executive" means the persons listed below:

イ業務執行取締役、執行役その他の法人等の業務を執行する役員

(a)an Executive Director, an executive officer, or other Officer executing the business of a Corporation, etc.;

ロ業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これに相当する者

(b)a member who executes the business, a person who is to perform the duties under Article 598, paragraph (1) of the Act, or any other person equivalent thereto; and

ハ使用人

(c)an employee.

七社外取締役候補者　次に掲げるいずれにも該当する候補者をいう。

(vii)"Candidate for Outside Director" means a candidate who falls under all of the following:

イ当該候補者が過去に当該株式会社又はその子会社の業務執行取締役若しくは執行役又は支配人その他の使用人となったことがないこと。

(a)that the candidate has not been an Executive Director, an executive officer, or an employee, including a manager of the relevant stock company or its Subsidiary Company;

ロ当該候補者が現に当該株式会社又はその子会社の業務執行取締役若しくは執行役又は支配人その他の使用人でないこと。

(b)that the candidate is not currently an Executive Director, an executive officer, or an employee, including a manager of the relevant stock company or its Subsidiary Company;

ハ当該候補者を就任後当該株式会社の業務を執行する取締役として選定する予定がないこと。

(c)that no plan exists to appoint the candidate as a director who executes the business of the relevant stock company after the candidate assumes the position of Outside Director;

ニ当該候補者を就任後当該株式会社の執行役として選任する予定がないこと。

(d)that no plan exists to elect the candidate as an executive officer for the relevant stock company after the candidate assumes the position of Outside Director;

ホ当該候補者を就任後当該株式会社の使用人とする予定がないこと。

(e)that no plan exists to make the candidate an employee of the relevant stock company after the candidate assumes the position of Outside Director; and

ヘ次のいずれかの要件に該当すること。

(f)that the candidate falls under either of the following requirements:

（１）当該候補者を法第三百七十三条第一項第二号、第四百条第三項、第四百二十五条第一項第一号ハ又は第四百二十七条第一項の社外取締役であるものとする予定があること。

1.that a plan exists to have the candidate as an Outside Director under Article 373, paragraph (1), item (ii), or Article 400, paragraph (3), or Article 425, paragraph (1), item (i) (c), or Article 427, paragraph (1); or

（２）当該候補者を当該株式会社の社外取締役であるものとして計算関係書類、事業報告、株主総会参考書類その他株式会社が法令その他これに準ずるものの規定に基づき作成する資料に表示する予定があること。

2.that a plan exists to have the candidate indicated as an Outside Director of the relevant stock company in Accounting Documents, business reports, Reference Documents for Shareholders Meetings, or other materials prepared by the stock company pursuant to the provisions of laws and regulations and other authorities equivalent thereto;

八社外監査役候補者　次に掲げるいずれにも該当する候補者をいう。

(viii)"Candidate for Outside Company Auditor" means a candidate who falls under all of the following:

イ当該候補者が過去に当該株式会社又はその子会社の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）若しくは執行役又は支配人その他の使用人となったことがないこと。

(a)that the candidate has not been a director, an accounting advisor (when the accounting advisor is a corporation, the member who is to carry out the duties thereof) or an executive officer, or an employee, including a manager of the relevant stock company or its Subsidiary Companies; and

ロ次のいずれかの要件に該当すること。

(b)that the candidate falls under either of the following requirements:

（１）当該候補者を法第三百三十五条第三項又は第四百二十七条第一項の社外監査役であるものとする予定があること。

1.that a plan exists to have the candidate as an Outside Company Auditor under Article 335, paragraph (3) or Article 427, paragraph (1) of the Act; or

（２）当該候補者を当該株式会社の社外監査役であるものとして計算関係書類、事業報告、株主総会参考書類その他株式会社が法令その他これに準ずるものの規定に基づき作成する資料に表示する予定があること。

2.that a plan exists to have the candidate indicated as an Outside Company Auditor of the relevant stock company in Accounting Documents, business reports, Reference Documents for Shareholders Meetings, or other materials prepared by the stock company pursuant to the provisions of laws and regulations and other authorities equivalent thereto.

九最終事業年度　次のイ又はロに掲げる会社の区分に応じ、当該イ又はロに定めるものをいう。

(ix)"Most Recent Business Year" means the period as prescribed in the following (a) or (b), in accordance with the categories of Companies listed therein:

イ株式会社法第二条第二十四号に規定する最終事業年度

(a)stock company:the Most Recent Business Year provided for in Article 2, item (xxiv) of the Act;

ロ持分会社各事業年度に係る法第六百十七条第二項に規定する計算書類を作成した場合における当該各事業年度のうち最も遅いもの。

(b)Membership Company:the latest of the business years for which financial statements have been prepared as provided for in Article 617, paragraph (2) of the Act for each business year;

十計算書類　次のイ又はロに掲げる会社の区分に応じ、当該イ又はロに定めるものをいう。

(x)"Financial Statements" means the documents as prescribed in the following (a) or (b), in accordance with the categories of Companies listed therein:

イ株式会社法第四百三十五条第二項に規定する計算書類

(a)stock company:the Financial Statements provided for in Article 435, paragraph (2) of the Act; or

ロ持分会社法第六百十七条第二項に規定する計算書類

(b)Membership Company:the Financial Statements provided for in Article 617, paragraph (2) of the Act.

十一計算関係書類　株式会社についての次に掲げるものをいう。

(xi)"Accounting Documents" means, for stock companies, the items listed below:

イ成立の日における貸借対照表

(a)the balance sheet as of the day of its formation;

ロ事業年度に係る計算書類及びその附属明細書

(b)the Financial Statements and the annexed detailed statements thereof pertaining to each business year;

ハ臨時計算書類

(c)Provisional Financial Statements; and

ニ連結計算書類

(d)Consolidated Financial Statements;

十二計算書類等　次のイ又はロに掲げる会社の区分に応じ、当該イ又はロに定めるものをいう。

(xii)"Financial Statements, etc." means the items as prescribed in the following (a) or (b), in accordance with the categories of Companies listed therein:

イ株式会社各事業年度に係る計算書類及び事業報告（法第四百三十六条第一項又は第二項の規定の適用がある場合にあっては、監査報告又は会計監査報告を含む。）

(a)stock company:Financial Statements and business reports for each business year (including audit reports and accounting audit reports, if provisions of Article 436, paragraph (1) or paragraph (2) of the Act are applicable); or

ロ持分会社法第六百十七条第二項に規定する計算書類

(b)Membership Company:the Financial Statements provided for in Article 617, paragraph (2) of the Act;

十三臨時計算書類等　法第四百四十一条第一項に規定する臨時計算書類（同条第二項の規定の適用がある場合にあっては、監査報告又は会計監査報告を含む。）をいう。

(xiii)"Provisional Financial Statements, etc." means the provisional financial statements provided for in Article 441, paragraph (1) of the Act (including audit reports and accounting audit reports, if provisions of paragraph (2) of the same Article are applicable);

十四新株予約権等　新株予約権その他当該法人等に対して行使することにより当該法人等の株式その他の持分の交付を受けることができる権利をいう。

(xiv)"Share Option, etc." means a Share Option or other right that enables a person to be delivered shares or other equity interests of a Corporation, etc. through the exercise thereof against the Corporation, etc.;

十五公開買付け等　金融商品取引法（昭和二十三年法律第二十五号）第二十七条の二第六項（同法第二十七条の二十二の二第二項において準用する場合を含む。）に規定する公開買付け及びこれに相当する外国の法令に基づく制度をいう。

(xv)"Tender Offer, etc." means a tender offer provided for in Article 27-2, paragraph (6) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (including as applied mutatis mutandis pursuant to Article 27-22-2, paragraph (2) of the same Act) and a system based on the foreign laws and regulations equivalent thereto;

十六社債取得者　社債を社債発行会社以外の者から取得した者（当該社債発行会社を除く。）をいう。

(xvi)"Acquirer of Bonds" means a person (excluding the relevant Bond-Issuing Company) who has acquired Bonds from a person other than the relevant Bond-Issuing Company;

十七信託社債　信託の受託者が発行する社債であって、信託財産（信託法（平成十八年法律第百八号）第二条第三項に規定する信託財産をいう。以下同じ。）のために発行するものをいう。

(xvii)"Trust Bond" means a Bond that the trustee of a trust issues, which is issued for Trust Property (meaning the trust property provided for in Article 2, paragraph (3) of the Trust Act (Act. No. 108 of 2006); the same applies hereinafter);

十八設立時役員等　設立時取締役、設立時会計参与、設立時監査役及び設立時会計監査人をいう。

(xviii)"Officers, etc. at Incorporation" means Directors at Incorporation, Accounting Advisors at Incorporation, Company Auditors at Incorporation, and Financial Auditors at Incorporation;

十九特定関係事業者　次に掲げるものをいう。

(xix)"Specified Associated Service Provider" means any of the following:

イ当該株式会社の親会社並びに当該親会社（当該株式会社に親会社がない場合にあっては、当該株式会社）の子会社及び関連会社（当該親会社が会社でない場合におけるその子会社及び関連会社に相当するものを含む。）

(a)the Parent Company of the relevant stock company, and the Subsidiary Companies and Affiliated Companies of the Parent Company (including entities equivalent to the Subsidiary Companies and Affiliated Companies if the Parent Company is not a Company) (if no Parent Company exists for the stock company, the Subsidiary Companies and Affiliated Companies of stock company); or

ロ当該株式会社の主要な取引先である者（法人以外の団体を含む。）

(b)major counterparties of the relevant stock company (including organizations other than corporations);

二十請求対象者　次に掲げる者のうち、法第八百四十七条第一項の規定による請求に係る第二百十七条第一号に掲げる者をいう。

(xx)"Person Subject to Demand" means, among the persons listed below, the person listed in Article 217, item (i) pertaining to a request pursuant to the provisions of Article 847, paragraph (1) of the Act:

イ発起人

(a)an incorporator;

ロ設立時取締役及び設立時監査役

(b)a Director at Incorporation and a Company Auditor at Incorporation;

ハ役員等

(c)an Officer, etc.;

ニ清算人

(d)a liquidator;

ホ法第百二十条第三項の利益の供与を受けた者

(e)a person who has received the Giving of Benefits under Article 120, paragraph (3) of the Act;

ヘ法第二百十二条第一項の義務を負う募集株式の引受人

(f)a subscriber for Shares for Subscription who bears the obligations under Article 212, paragraph (1) of the Act; or

ト法第二百八十五条第一項の義務を負う募集新株予約権の引受人

(g)a subscriber for Share Options for Subscription who bears the obligations under Article 285, paragraph (1) of the Act;

二十一関連会社　会社計算規則（平成十八年法務省令第十三号）第二条第三項第十八号に規定する関連会社をいう。

(xxi)"Affiliated Company" means the affiliated company provided for in Article 2, paragraph (3), item (xviii) of the Rules of Corporate Accounting (Ordinance of the Ministry of Justice No. 13 of 2006);

二十二連結配当規制適用会社　会社計算規則第二条第三項第五十一号に規定する連結配当規制適用会社をいう。

(xxii)"Company to Which Consolidated Dividend Regulations Apply" means a company to which consolidated dividend regulations apply provided for in Article 2, paragraph (3), item (li) of the Rules of Corporate Accounting;

二十三組織変更株式交換　保険業法（平成七年法律第百五号）第九十六条の五第一項に規定する組織変更株式交換をいう。

(xxiii)"Share Exchange on Entity Conversion" means a share exchange on entity conversion provided for in Article 96-5, paragraph (1) of the Insurance Business Act (Act No. 105 of 1995);

二十四組織変更株式移転　保険業法第九十六条の八第一項に規定する組織変更株式移転をいう。

(xxiv)"Share Transfer on Entity Conversion" means a share transfer on entity conversion provided for in Article 96-8, paragraph (1) of the Insurance Business Act (Act No. 105 of 1995).

第二章　子会社及び親会社

Chapter II Subsidiary Companies and Parent Companies

（子会社及び親会社）

(Subsidiary Companies and Parent Companies)

第三条法第二条第三号に規定する法務省令で定めるものは、同号に規定する会社が他の会社等の財務及び事業の方針の決定を支配している場合における当該他の会社等とする。

Article 3(1)An entity prescribed by Ordinance of the Ministry of Justice as provided for in Article 2, item (iii) of the Act is regarded as the second Company, etc. under that item, where the first Company provided for in the same item controls decisions on the financial and business policies of the second Company, etc.

２法第二条第四号に規定する法務省令で定めるものは、会社等が同号に規定する株式会社の財務及び事業の方針の決定を支配している場合における当該会社等とする。

(2)An entity prescribed by Ordinance of the Ministry of Justice as provided for in Article 2, item (iv) of the Act is regarded as the first Company, etc. under that item, where a Company, etc. controls decisions on the financial and business policies of a Stock Company provided for in the same item

３前二項に規定する「財務及び事業の方針の決定を支配している場合」とは、次に掲げる場合（財務上又は事業上の関係からみて他の会社等の財務又は事業の方針の決定を支配していないことが明らかであると認められる場合を除く。）をいう（以下この項において同じ。）。

(3)The phrase "controls decisions on the financial and business policies" provided in the preceding two paragraphs means the following cases (excluding the cases where it is found to be clear that no control is exercised over determinations on the financial or business policies of the other Company, etc. in light of the financial or business relationships; hereinafter the same applies in this paragraph):

一他の会社等（次に掲げる会社等であって、有効な支配従属関係が存在しないと認められるものを除く。以下この項において同じ。）の議決権の総数に対する自己（その子会社及び子法人等（会社以外の会社等が他の会社等の財務及び事業の方針の決定を支配している場合における当該他の会社等をいう。）を含む。以下この項において同じ。）の計算において所有している議決権の数の割合が百分の五十を超えている場合

(i)where the rate of the number of voting rights that the first Company (including its Subsidiary Company or Subsidiary Corporation, etc. (meaning the relevant other Company, etc. over whose decisions on financial and business policies a first Company, etc. that is other than a Company has control); hereinafter the same applies in this paragraph) holds in the second Company on its own account to the total number of voting rights of the second Company, etc. (excluding a Company, etc. listed below with which an effective dominant-subordinate relationship is not recognized as existing; hereinafter the same applies in this paragraph) exceeds 50 percent:

イ民事再生法（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

(a)a Company, etc. that has become subject to an order for the commencement of rehabilitation proceedings pursuant to the provisions of the Civil Rehabilitation Act (Act No. 225 of 1999);

ロ会社更生法（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

(b)a stock company that has become subject to an order for the commencement of reorganization proceedings pursuant to the provisions of the Corporate Reorganization Act (Act No. 154 of 2002);

ハ破産法（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

(c)a Company, etc. that has become subject to an order for the commencement of bankruptcy proceedings pursuant to the provisions of the Bankruptcy Act (Act No. 75 of 2004); or

ニその他イからハまでに掲げる会社等に準ずる会社等

(d)any other Company, etc. equivalent to the Companies, etc. listed in (a) through (c);

二他の会社等の議決権の総数に対する自己の計算において所有している議決権の数の割合が百分の四十以上である場合（前号に掲げる場合を除く。）であって、次に掲げるいずれかの要件に該当する場合

(ii)where the voting rights in a second Company, etc., of the number of that a first Company, etc. holds on its own account is 40 percent or greater of the total number of voting rights in the second Company, etc. (excluding the cases listed in the preceding item), and where any one of the following requirements is satisfied:

イ他の会社等の議決権の総数に対する自己所有等議決権数（次に掲げる議決権の数の合計数をいう。次号において同じ。）の割合が百分の五十を超えていること。

(a)the rate of the first Company's Own and Equivalent Voting Rights (meaning the total number of the following voting rights; the same applies in the following item) in the second Company, etc. exceed 50 percent of the total number of voting rights in the second Company, etc.:

（１）自己の計算において所有している議決権

1.voting rights held on the first Company's own account;

（２）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が所有している議決権

2.voting rights held by persons who are found to exercise their voting rights in accordance with the wishes of the first Company, etc. due to a close relationship therewith in terms of investment, personnel, funds, technology, transactions or other matters; and

（３）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

3.voting rights held by persons who have agreed to exercise their voting rights in accordance with the wishes of the first Company, etc.;

ロ他の会社等の取締役会その他これに準ずる機関の構成員の総数に対する次に掲げる者（当該他の会社等の財務及び事業の方針の決定に関して影響を与えることができるものに限る。）の数の割合が百分の五十を超えていること。

(b)that the rate of the number of the following persons of the first Company, etc. (limited to those capable of exercising influence in connection with decisions on the financial and business policies of the second Company, etc.) exceeds 50 percent of the total number of members on the board of directors or other equivalent body of the second Company, etc. of:

（１）自己の役員

1.Officers of the first Company, etc.;

（２）自己の業務を執行する社員

2.members who execute business at the first Company, etc.;

（３）自己の使用人

3.employees of the first Company, etc.; and

（４）（１）から（３）までに掲げる者であった者

4.a person who was a person listed in 1. through 3;

ハ自己が他の会社等の重要な財務及び事業の方針の決定を支配する契約等が存在すること。

(c)that an agreement, etc. exists under which the first Company controls decisions on the important financial and business policies of the second Company, etc.;

ニ他の会社等の資金調達額（貸借対照表の負債の部に計上されているものに限る。）の総額に対する自己が行う融資（債務の保証及び担保の提供を含む。ニにおいて同じ。）の額（自己と出資、人事、資金、技術、取引等において緊密な関係のある者が行う融資の額を含む。）の割合が百分の五十を超えていること。

(d)that the amount of financing (including the amount of financing carried out by a party that has a close relationship with the first Company, etc. in terms of investment, personnel, funds, technology, transactions, etc.) (including guarantees on obligations and provision of collateral; the same applies in (d)) that the first Company, etc. carries out in the second Company, etc. exceeds 50 percent of the total amount of procured funds of the second Company, etc. (limited to funds recorded in the section on liabilities in the balance sheet);

ホその他自己が他の会社等の財務及び事業の方針の決定を支配していることが推測される事実が存在すること。

(e)that other facts exist suggesting that the first Company, etc. controls decisions on the financial and business policies of the second Company, etc.; or

三他の会社等の議決権の総数に対する自己所有等議決権数の割合が百分の五十を超えている場合（自己の計算において議決権を所有していない場合を含み、前二号に掲げる場合を除く。）であって、前号ロ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 number of the Own and Equivalent Voting Rights that the first Company, etc. holds in the second Company, etc. exceeds 50 percent of the total number of voting rights in the second Company, etc. (including where the first Company, etc. does not hold the voting rights on its own account, and excluding the cases listed in the preceding two items), and where any one of the requirements listed in (b) through (e) of the preceding item is satisfied.

４法第百三十五条第一項の親会社についての第二項の規定の適用については、同条第一項の子会社を第二項の法第二条第四号に規定する株式会社とみなす。

(4)A Subsidiary Company under Article 135, paragraph (1) of the Act is deemed to be the stock company provided for in Article 2, item (iv) of the Act, as mentioned in paragraph (2), with regard to the application of the provisions of paragraph (2) with regard to the Parent Company under Article 135, paragraph (1) of the Act.

（特別目的会社の特則）

(Special Provisions on Special Purpose Companies)

第四条前条の規定にかかわらず、特別目的会社（資産の流動化に関する法律（平成十年法律第百五号）第二条第三項に規定する特定目的会社及び事業の内容の変更が制限されているこれと同様の事業を営む事業体をいう。以下この条において同じ。）については、次に掲げる要件のいずれにも該当する場合には、当該特別目的会社に対する出資者又は当該特別目的会社に資産を譲渡した会社の子会社に該当しないものと推定する。

Article 4Notwithstanding the provisions of the preceding Article, where all of the following requirements are satisfied, a Special Purpose Company (meaning a Special Purpose Company as provided for in Article 2, paragraph (3) of the Act on Securitization of Assets (Act No. 105 of 1998), and a business entity engaged in a business that is the same type as that of a Special Purpose Company, in which a change of the content of the business has been restricted; hereinafter the same applies in this Article) is presumed not to fall under the category of a Subsidiary Company of an investor in the Special Purpose Company or of a Company that transferred assets to the Special Purpose Company:

一当該特別目的会社が適正な価額で譲り受けた資産から生ずる収益をその発行する証券（当該証券に表示されるべき権利を含む。）の所有者（資産の流動化に関する法律第二条第十二項に規定する特定目的借入れに係る債権者及びこれと同様の借入れに係る債権者を含む。）に享受させることを目的として設立されていること。

(i)that the relevant Special Purpose Company has been incorporated for the purpose of causing the owner (including obligees pertaining to the special purpose loan provided for in Article 2, paragraph (12) of the Act on Securitization of Assets and obligees pertaining to similar loans) of the securities (including rights that are to be indicated on the securities) it issues to enjoy the gain generated from assets the Special Purpose Company received at a fair price;

二当該特別目的会社の事業がその目的に従って適切に遂行されていること。

(ii)that the business of the relevant Special Purpose Company is being executed appropriately in accordance with the purpose thereof.

第二編　株式会社

Part II Stock Companies

第一章　設立

Chapter I Incorporation

第一節　通則

Section 1 General Rules

（設立費用）

(Incorporation Expenses)

第五条法第二十八条第四号に規定する法務省令で定めるものは、次に掲げるものとする。

Article 5What is prescribed by Ordinance of the Ministry of Justice as provided for in Article 28, item (iv) of the Act is the following:

一定款に係る印紙税

(i)stamp tax pertaining to articles of incorporation;

二設立時発行株式と引換えにする金銭の払込みの取扱いをした銀行等に支払うべき手数料及び報酬

(ii)fees and compensation to be paid to the Bank, etc. that handled the payment of the money to be paid in exchange for the Shares Issued at Incorporation;

三法第三十三条第三項の規定により決定された検査役の報酬

(iii)compensation for inspectors that is determined pursuant to the provisions of Article 33, paragraph (3) of the Act; and

四株式会社の設立の登記の登録免許税

(iv)registration and license tax for the registration of the incorporation of a stock company.

（検査役の調査を要しない市場価格のある有価証券）

(Securities with a Market Price Not Requiring an Investigation by the Inspector)

第六条法第三十三条第十項第二号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する有価証券の価格とする方法とする。

Article 6The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 33, paragraph (10), item (ii) of the Act is the method of treating whichever is larger between the following amounts as the price of the Securities prescribed in the same item:

一法第三十条第一項の認証の日における当該有価証券を取引する市場における最終の価格（当該日に売買取引がない場合又は当該日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the Securities are traded on the day of the certification under Article 30, paragraph (1) of the Act (when there is no sales transaction on the date, or where the date falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

二法第三十条第一項の認証の日において当該有価証券が公開買付け等の対象であるときは、当該日における当該公開買付け等に係る契約における当該有価証券の価格

(ii)when the Securities are the target of a Tender Offer, etc. on the day of certification under Article 30, paragraph (1) of the Act, the price of the Securities in the contract pertaining to the Tender Offer, etc. on the date.

（銀行等）

(Banks, etc.)

第七条法第三十四条第二項に規定する法務省令で定めるものは、次に掲げるものとする。

Article 7What is prescribed by Ordinance of the Ministry of Justice as provided for in Article 34, paragraph (2) of the Act is the following:

一株式会社商工組合中央金庫

(i)the Shoko Chukin Bank;

二農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第三号の事業を行う農業協同組合又は農業協同組合連合会

(ii)agricultural cooperatives or federations of agricultural cooperatives engaged in the business under Article 10, paragraph (1), item (iii) of the Agricultural Co-operatives Act (Act No. 132 of 1947);

三水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第四号、第八十七条第一項第四号、第九十三条第一項第二号又は第九十七条第一項第二号の事業を行う漁業協同組合、漁業協同組合連合会、水産加工業協同組合又は水産加工業協同組合連合会

(iii)fishing cooperatives, federations of fishing cooperatives, marine products processing cooperatives, and federations of marine products processing cooperatives engaged in undertakings set forth in Article 11, paragraph (1), item (iv), or Article 87, paragraph (1), item (iv), or Article 93, paragraph (1), item (ii), or Article 97, paragraph (1), item (ii) of the Fishing Cooperatives Act (Act No. 242 of 1948);

四信用協同組合又は中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号の事業を行う協同組合連合会

(iv)credit cooperatives, or federations of cooperatives engaged in undertakings set forth in Article 9-9, paragraph (1), item (i) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949);

五信用金庫又は信用金庫連合会

(v)a Shinkin bank or federation of Shinkin banks;

六労働金庫又は労働金庫連合会

(vi)a labor bank or a federation of labor banks; and

七農林中央金庫

(vii)the Norinchukin bank.

第二節　募集設立

Section 2 Incorporation Through Solicitation

（申込みをしようとする者に対して通知すべき事項）

(Matters to Be Notified to Persons Who Wish to Make an Offer)

第八条法第五十九条第一項第五号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 8The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 59, paragraph (1), item (v) of the Act are the following:

一発起人が法第三十二条第一項第一号の規定により割当てを受けた設立時発行株式（出資の履行をしたものに限る。）及び引き受けた設立時募集株式の数（設立しようとする株式会社が種類株式発行会社である場合にあっては、種類及び種類ごとの数）

(i)the number of Shares Issued at Incorporation allotted to the incorporator pursuant to the provisions of Article 32, paragraph (1), item (i) of the Act (limited to those for which performance of contributions has been fulfilled) and the number of Shares Offered at Incorporation that were subscribed for (when the stock company to be incorporated is a Company with Class Shares, the classes and the number per class);

二法第三十二条第二項の規定による決定の内容

(ii)the content of the determination pursuant to the provisions of Article 32, paragraph (2) of the Act;

三株主名簿管理人を置く旨の定款の定めがあるときは、その氏名又は名称及び住所並びに営業所

(iii)when the articles of incorporation provide that a Shareholder Register Administrator is to be appointed, the name, address, and business office of that Administrator;

四定款に定められた事項（法第五十九条第一項第一号から第四号まで及び前号に掲げる事項を除く。）であって、発起人に対して設立時募集株式の引受けの申込みをしようとする者が当該者に対して通知することを請求した事項

(iv)matters provided for in the articles of incorporation (excluding matters listed in Article 59, paragraph (1), item (i) through item (iv) of the Act and in the preceding item) in which persons who wish to make an offer to the incorporator to subscribe for Shares Offered at Incorporation have demanded of the relevant persons that notice be given.

（招集の決定事項）

(Matters Determined for Calling an Organizational Meeting)

第九条法第六十七条第一項第五号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 9The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 67, paragraph (1), item (v) of the Act are the following:

一法第六十七条第一項第三号又は第四号に掲げる事項を定めたときは、次に掲げる事項

(i)when the matters listed in Article 67, paragraph (1), item (iii) or item (iv) of the Act are prescribed, the following matters:

イ次条第一項の規定により創立総会参考書類に記載すべき事項

(a)matters to be stated in the Reference Documents for Organizational Meeting pursuant to the provisions of paragraph (1) of the following Article;

ロ法第六十七条第一項第三号に掲げる事項を定めたときは、書面による議決権の行使の期限（創立総会の日時以前の時であって、法第六十八条第一項の規定による通知を発した日から二週間を経過した日以後の時に限る。）

(b)when the matters listed in Article 67, paragraph (1), item (iii) of the Act are prescribed, the time limit on exercise of voting rights in writing (limited to a time on or after the date on which two weeks have passed from the date on which notice was issued pursuant to Article 68, paragraph (1) of the Act that is a time on or before the date and time of the Organizational Meeting);

ハ法第六十七条第一項第四号に掲げる事項を定めたときは、電磁的方法による議決権の行使の期限（創立総会の日時以前の時であって、法第六十八条第一項の規定による通知を発した日から二週間を経過した日以後の時に限る。）

(c)when the matters listed in Article 67, paragraph (1), item (iv) of the Act are prescribed, the time limit on exercise of voting rights by Electronic or Magnetic Means (limited to a time on or after the date on which two weeks have passed from the date on which notice was issued pursuant to Article 68, paragraph (1) of the Act that is a time on or before the date and time of the Organizational Meeting);

ニ第十一条第一項第二号の取扱いを定めるときは、その取扱いの内容

(d)when the treatment under Article 11, paragraph (1), item (ii) is to be prescribed, the content of that treatment; or

ホ一の設立時株主が同一の議案につき次に掲げる場合の区分に応じ、次に定める規定により重複して議決権を行使した場合において、当該同一の議案に対する議決権の行使の内容が異なるものであるときにおける当該設立時株主の議決権の行使の取扱いに関する事項を定めるとき（次号に規定する場合を除く。）は、その事項

(e)where, for a single proposal, a single Shareholder at Incorporation has exercised voting rights multiple times pursuant to the provisions set forth below, in accordance with the categories of cases listed below, and when matters related to the treatment of the exercise of voting rights by the Shareholder at Incorporation are decided when the content of the exercise of voting rights with respect to the same proposal differs (excluding the cases prescribed in the following item), those matters:

（１）法第六十七条第一項第三号に掲げる事項を定めた場合法第七十五条第一項

1.when the matters listed in Article 67, paragraph (1), item (iii) of the Act are prescribed:Article 75, paragraph (1) of the Act; or

（２）法第六十七条第一項第四号に掲げる事項を定めた場合法第七十六条第一項

2.when the matters listed in Article 67, paragraph (1), item (iv) of the Act are prescribed:Article 76, paragraph (1) of the Act;

二法第六十七条第一項第三号及び第四号に掲げる事項を定めたときは、次に掲げる事項

(ii)when the matters listed in Article 67, paragraph (1), item (iii) and item (iv) of the Act are prescribed, the following matters:

イ法第六十八条第三項の承諾をした設立時株主の請求があった時に当該設立時株主に対して法第七十条第一項の規定による議決権行使書面（同項に規定する議決権行使書面をいう。以下この節において同じ。）の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をすることとするときは、その旨

(a)when it is arranged that a delivery (including provision by Electronic or Magnetic Means pursuant to the provisions of Article 70, paragraph (2) of the Act in lieu of the delivery) of Voting Forms is to be performed pursuant to the provisions of Article 70, paragraph (1) of the Act (meaning the Voting Form as prescribed in the same paragraph; hereinafter the same applies in this Section) to a Shareholder at Incorporation when a demand has been made by the Shareholder at Incorporation who has given the consent under Article 68, paragraph (3) of the Act, that fact; or

ロ一の設立時株主が同一の議案につき法第七十五条第一項又は第七十六条第一項の規定により重複して議決権を行使した場合において、当該同一の議案に対する議決権の行使の内容が異なるものであるときにおける当該設立時株主の議決権の行使の取扱いに関する事項を定めるときは、その事項

(b)if, for a single proposal, a single Shareholder at Incorporation has exercised voting rights multiple times pursuant to the provisions of Article 75, paragraph (1) or Article 76, paragraph (1) of the Act, and when matters related to the treatment of the exercise of voting rights by the Shareholder at Incorporation are decided when the content of the exercise of voting rights with respect to the same proposal differs, those matters; or

三第一号に規定する場合以外の場合において、次に掲げる事項が創立総会の目的である事項であるときは、当該事項に係る議案の概要

(iii)in cases other than the cases prescribed in item (i), when the following matters are matters of the purpose of the Organizational Meeting, a description of proposals pertaining to those matters:

イ設立時役員等の選任

(a)election of Officers, etc. at Incorporation; or

ロ定款の変更

(b)amendment of articles of incorporation.

（創立総会参考書類）

(Reference Documents for Organizational Meeting)

第十条法第七十条第一項又は第七十一条第一項の規定により交付すべき創立総会参考書類に記載すべき事項は、次に掲げる事項とする。

Article 10(1)The matters to be stated in the Reference Documents for Organizational Meeting to be delivered pursuant to the provisions of Article 70, paragraph (1) or Article 71, paragraph (1) of the Act are the following:

一議案及び提案の理由

(i)proposals and reasons for motions;

二議案が設立時取締役の選任に関する議案であるときは、当該設立時取締役についての第七十四条に規定する事項

(ii)when the proposal is one that is related to the election of Directors at Incorporation, the matters provided for in Article 74 regarding the Directors at Incorporation;

三議案が設立時会計参与の選任に関する議案であるときは、当該設立時会計参与についての第七十五条に規定する事項

(iii)when the proposal is one that is related to the election of Accounting Advisors at Incorporation, the matters provided for in Article 75 regarding the Accounting Advisors at Incorporation;

四議案が設立時監査役の選任に関する議案であるときは、当該設立時監査役についての第七十六条に規定する事項

(iv)when the proposal is one that is related to the election of Company Auditors at Incorporation, the matters provided for in Article 76 regarding the Company Auditors at Incorporation;

五議案が設立時会計監査人の選任に関する議案であるときは、当該設立時会計監査人についての第七十七条に規定する事項

(v)when the proposal is one that is related to the election of Financial Auditors at Incorporation, the matters provided for in Article 77 regarding the Financial Auditors at Incorporation;

六議案が設立時役員等の解任に関する議案であるときは、解任の理由

(vi)when the proposal is one that is related to the dismissal of Officers at Incorporation, the reason for dismissal;

七前各号に掲げるもののほか、設立時株主の議決権の行使について参考となると認める事項

(vii)beyond those listed in the preceding items, matters recognized as being of reference in the exercise of voting rights by Shareholders at Incorporation.

２法第六十七条第一項第三号及び第四号に掲げる事項を定めた発起人が行った創立総会参考書類の交付（当該交付に代えて行う電磁的方法による提供を含む。）は、法第七十条第一項及び第七十一条第一項の規定による創立総会参考書類の交付とする。

(2)The delivery of the Reference Documents for Organizational Meeting performed by the incorporator who prescribed the matters listed in Article 67, paragraph (1), item (iii) and item (iv) of the Act (including provision by Electronic or Magnetic Means in lieu of the delivery) is delivery of Reference Documents for Organizational Meeting pursuant to Article 70, paragraph (1) and Article 71, paragraph (1) of the Act.

（議決権行使書面）

(Voting Forms)

第十一条法第七十条第一項の規定により交付すべき議決権行使書面に記載すべき事項又は法第七十一条第三項若しくは第四項の規定により電磁的方法により提供すべき議決権行使書面に記載すべき事項は、次に掲げる事項とする。

Article 11(1)The matters to be stated on the Voting Forms to be delivered pursuant to the provisions of Article 70, paragraph (1) of the Act, and the matters to be stated on the Voting Forms to be provided by Electronic or Magnetic Means pursuant to the provisions of Article 71, paragraph (3) or paragraph (4) of the Act, are the following:

一各議案（次のイ又はロに掲げる場合にあっては、当該イ又はロに定めるもの）についての賛否（棄権の欄を設ける場合にあっては、棄権を含む。）を記載する欄

(i)a field to record support for or opposition to (including abstention, when an abstention field is provided) each proposal (in the cases listed in (a) or (b) below, the items prescribed in (a) or (b) below):

イ二以上の設立時役員等の選任に関する議案である場合各候補者の選任

(a)in the case of a proposal related to election of two or more Officers, etc. at Incorporation:the election of respective candidates; or

ロ二以上の設立時役員等の解任に関する議案である場合各設立時役員等の解任

(b)in the case of a proposal related to the dismissal of two or more Officers, etc. at Incorporation:the dismissal of the respective Officers, etc. at Incorporation;

二第九条第一号ニに掲げる事項を定めたときは、前号の欄に記載がない議決権行使書面が発起人に提出された場合における各議案についての賛成、反対又は棄権のいずれかの意思の表示があったものとする取扱いの内容

(ii)when the matters listed in Article 9, item (i) (d) are prescribed, the details of treatment as an indication of intent either to support, oppose, or abstain from each proposal when a Voting Form with nothing recorded in the field under the preceding item is submitted to the incorporator;

三第九条第一号ホ又は第二号ロに掲げる事項を定めたときは、当該事項

(iii)when the matters listed in Article 9, item (i) (e) or item (ii) (b) are prescribed, those matters;

四議決権の行使の期限

(iv)the time limit on exercise of voting rights; and

五議決権を行使すべき設立時株主の氏名又は名称及び行使することができる議決権の数（次のイ又はロに掲げる場合にあっては、当該イ又はロに定める事項を含む。）

(v)the names of Shareholders at Incorporation to exercise voting rights and the number of voting rights capable of being exercised (including the matters prescribed in (a) or (b) below in the cases listed in (a) or (b) below):

イ議案ごとに行使することができる議決権の数が異なる場合議案ごとの議決権の数

(a)when the number of voting rights that can be exercised differs for each proposal:the number of voting rights per proposal; or

ロ一部の議案につき議決権を行使することができない場合議決権を行使することができる議案又は議決権を行使することができない議案

(b)when voting rights may not be exercised with regard to some proposals:the proposals for which voting rights may be exercised and the proposals for which voting rights may not be exercised.

２第九条第二号イに掲げる事項を定めた場合には、発起人は、法第六十八条第三項の承諾をした設立時株主の請求があった時に、当該設立時株主に対して、法第七十条第一項の規定による議決権行使書面の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をしなければならない。

(2)When the matters listed in Article 9, item (ii) (a) are prescribed, a incorporator must perform a delivery (including provision by Electronic or Magnetic Means pursuant to the provisions of paragraph (2) of the same Article in lieu of the delivery) of Voting Forms pursuant to Article 70, paragraph (1) of the Act to the shareholder, if a demand has been made by a Shareholder at Incorporation who has given consent under Article 68, paragraph (3) of the Act.

（実質的に支配することが可能となる関係）

(Relationships That May Allow Substantial Control)

第十二条法第七十二条第一項に規定する法務省令で定める設立時株主は、成立後の株式会社（当該株式会社の子会社を含む。）が、当該成立後の株式会社の株主となる設立時株主である会社等の議決権（法第三百八条第一項その他これに準ずる法以外の法令（外国の法令を含む。）の規定により行使することができないとされる議決権を含み、役員等（会計監査人を除く。）の選任及び定款の変更に関する議案（これらの議案に相当するものを含む。）の全部につき株主総会（これに相当するものを含む。）において議決権を行使することができない株式（これに相当するものを含む。）に係る議決権を除く。）の総数の四分の一以上を有することとなる場合における当該成立後の株式会社の株主となる設立時株主である会社等（当該設立時株主であるもの以外の者が当該創立総会の議案につき議決権を行使することができない場合（当該議案を決議する場合に限る。）における当該設立時株主を除く。）とする。

Article 12The Shareholder at Incorporation prescribed by Ordinance of the Ministry of Justice as provided for in Article 72, paragraph (1) of the Act is, when the stock company after formation (including a Subsidiary Company of the stock company) holds one quarter or more of the total voting rights of a Company, etc. that is a Shareholder at Incorporation and will become a shareholder of the stock company after formation (including voting rights that cannot be exercised pursuant to the provisions of Article 308, paragraph (1) of the Act or other equivalent provisions of laws and regulations (including laws and regulations of foreign countries) other than the Act, but excluding voting rights pertaining to shares (including items equivalent thereto) for which a voting right cannot be exercised at a shareholders meeting (including convocations equivalent thereto) for all proposals related to the election of Officers, etc. (excluding financial auditors) and changes to the articles of incorporation (including proposals equivalent thereto)), the Company, etc. that is the Shareholder at Incorporation and will become a shareholder of the stock company after formation (excluding the Shareholder at Incorporation in cases where a party other than the Shareholder at Incorporation cannot exercise a voting right for a proposal (limited to the cases where the proposal is resolved) at the Organizational Meeting).

（書面による議決権行使の期限）

(Time Limit on the Exercise of Voting Rights in Writing)

第十三条法第七十五条第一項に規定する法務省令で定める時は、第九条第一号ロの行使の期限とする。

Article 13The time prescribed by Ordinance of the Ministry of Justice as provided for in Article 75, paragraph (1) of the Act is the time limit on exercise under Article 9, item (i) (b).

（電磁的方法による議決権行使の期限）

(Time Limit on the Exercise of Voting Rights by Electronic or Magnetic Means)

第十四条法第七十六条第一項に規定する法務省令で定める時は、第九条第一号ハの行使の期限とする。

Article 14The time prescribed by Ordinance of the Ministry of Justice as provided for in Article 76, paragraph (1) of the Act is the time limit on exercise under Article 9, item (i) (c).

（発起人の説明義務）

(Accountability of Incorporators)

第十五条法第七十八条に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 15The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 78 of the Act are the following cases:

一設立時株主が説明を求めた事項について説明をするために調査をすることが必要である場合（次に掲げる場合を除く。）

(i)where performing an investigation is needed in order to provide an explanation of the matters for which a Shareholder at Incorporation has sought an explanation (excluding the following cases):

イ当該設立時株主が創立総会の日より相当の期間前に当該事項を発起人に対して通知した場合

(a)where the Shareholder at Incorporation provides notice of the matter to the incorporator at a reasonable period of time prior to the day of the Organizational Meeting; and

ロ当該事項について説明をするために必要な調査が著しく容易である場合

(b)where the investigation required in order to explain the matter is extremely simple;

二設立時株主が説明を求めた事項について説明をすることにより成立後の株式会社その他の者（当該設立時株主を除く。）の権利を侵害することとなる場合

(ii)where explaining the matter for which a Shareholder at Incorporation sought an explanation is to infringe the rights of the stock company after the formation or another person (excluding the Shareholder at Incorporation);

三設立時株主が当該創立総会において実質的に同一の事項について繰り返して説明を求める場合

(iii)where a Shareholder at Incorporation repeatedly seeks an explanation regarding substantially the same matter at the Organizational Meeting; and

四前三号に掲げる場合のほか、設立時株主が説明を求めた事項について説明をしないことにつき正当な事由がある場合

(iv)beyond the cases listed in the preceding three items, where justifiable grounds exist for not explaining a matter for which a Shareholder at Incorporation has sought an explanation.

（創立総会の議事録）

(Minutes of Organizational Meeting)

第十六条法第八十一条第一項の規定による創立総会の議事録の作成については、この条の定めるところによる。

Article 16(1)The preparation of minutes of the Organizational Meeting pursuant to the provisions of Article 81, paragraph (1) of the Act is governed by the provisions of this Article.

２創立総会の議事録は、書面又は電磁的記録（法第二十六条第二項に規定する電磁的記録をいう。第七編第四章第二節を除き、以下同じ。）をもって作成しなければならない。

(2)Minutes of the Organizational Meeting must be prepared in writing or as Electronic or Magnetic Records (meaning Electronic or Magnetic Records provided for in Article 26, paragraph (2) of the Act; the same applies hereinafter except in Part VII, Chapter IV, Section 2).

３創立総会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)Minutes of the Organizational Meeting must have the following matters as content:

一創立総会が開催された日時及び場所

(i)the date, time, and place where the Organizational Meeting was held;

二創立総会の議事の経過の要領及びその結果

(ii)a summary of the progress of the business of the Organizational Meeting and the results thereof;

三創立総会に出席した発起人、設立時取締役、設立時執行役、設立時会計参与、設立時監査役又は設立時会計監査人の氏名又は名称

(iii)the names of the incorporators, Directors at Incorporation, Executive Officers at Incorporation, Accounting Advisors at Incorporation, Company Auditors at Incorporation, and Financial Auditors at Incorporation in attendance at the Organizational Meeting;

四創立総会の議長が存するときは、議長の氏名

(iv)the name of the chairperson of the Organizational Meeting, if any; and

五議事録の作成に係る職務を行った発起人の氏名又は名称

(v)the name of the incorporator performing duties pertaining to preparation of the minutes.

４次の各号に掲げる場合には、創立総会の議事録は、当該各号に定める事項を内容とするものとする。

(4)In the cases listed in the following items, the minutes of the Organizational Meeting are to have the matters prescribed in each item as content:

一法第八十二条第一項の規定により創立総会の決議があったものとみなされた場合　次に掲げる事項

(i)when a resolution is deemed to have been made at the Organizational Meeting pursuant to the provisions of Article 82, paragraph (1) of the Act: the following matters:

イ創立総会の決議があったものとみなされた事項の内容

(a)the content of the matters about which a resolution is deemed to have been made at the Organizational Meeting;

ロイの事項の提案をした者の氏名又は名称

(b)the name(s) of the person(s) proposing the matter of (a);

ハ創立総会の決議があったものとみなされた日

(c)the date on which the resolution is deemed to have been made at the Organizational Meeting; and

ニ議事録の作成に係る職務を行った発起人の氏名又は名称

(d)the name of the incorporator performing duties pertaining to preparation of the minutes; or

二法第八十三条の規定により創立総会への報告があったものとみなされた場合　次に掲げる事項

(ii)when a report is deemed to have been made to the Organizational Meeting pursuant to the provisions of Article 83 of the Act: the following matters:

イ創立総会への報告があったものとみなされた事項の内容

(a)the content of the matters about which a report is deemed to have been made to the Organizational Meeting;

ロ創立総会への報告があったものとみなされた日

(b)the date on which the report is deemed to have been made to the Organizational Meeting;

ハ議事録の作成に係る職務を行った発起人の氏名又は名称

(c)the name of the incorporator performing duties pertaining to preparation of the minutes.

（種類創立総会）

(Class Organizational Meeting)

第十七条次の各号に掲げる規定は、当該各号に定めるものについて準用する。

Article 17The following provisions apply mutatis mutandis to the matters prescribed in each item:

一第九条法第八十六条において準用する法第六十七条第一項第五号に規定する法務省令で定める事項

(i)Article 9:matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 67, paragraph (1), item (v) of the Act as applied mutatis mutandis pursuant to Article 86 of the Act;

二第十条種類創立総会の創立総会参考書類

(ii)Article 10:Reference Documents for Organizational Meeting for a Class Organizational Meeting;

三第十一条種類創立総会の議決権行使書面

(iii)Article 11:Voting Forms for a Class Organizational Meeting;

四第十二条法第八十六条において準用する法第七十二条第一項に規定する法務省令で定める設立時株主

(iv)Article 12:Shareholders at Incorporation prescribed by Ordinance of the Ministry of Justice as provided for in Article 72, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 86 of the Act;

五第十三条法第八十六条において準用する法第七十五条第一項に規定する法務省令で定める時

(v)Article 13:the time prescribed by Ordinance of the Ministry of Justice as provided for in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 86 of the Act;

六第十四条法第八十六条において準用する法第七十六条第一項に規定する法務省令で定める時

(vi)Article 14:the time prescribed by Ordinance of the Ministry of Justice as provided for in Article 76, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 86 of the Act;

七第十五条法第八十六条において準用する法第七十八条に規定する法務省令で定める場合

(vii)Article 15:the cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 78 of the Act as applied mutatis mutandis pursuant to Article 86 of the Act;

八前条法第八十六条において準用する法第八十一条第一項の規定による議事録の作成

(viii)the preceding Article:preparation of minutes pursuant to the provisions of Article 81, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 86 of the Act.

（累積投票による設立時取締役の選任）

(Election of Directors at Incorporation by Cumulative Voting)

第十八条法第八十九条第五項の規定により法務省令で定めるべき事項は、この条の定めるところによる。

Article 18(1)The matters to be prescribed by Ordinance of the Ministry of Justice pursuant to the provisions of Article 89, paragraph (5) of the Act are governed by the provisions of this Article.

２法第八十九条第一項の規定による請求があった場合には、発起人（創立総会の議長が存する場合にあっては、議長）は、同項の創立総会における設立時取締役の選任の決議に先立ち、同条第三項から第五項までに規定するところにより設立時取締役を選任することを明らかにしなければならない。

(2)If a demand has been made pursuant to the provisions of Article 89, paragraph (1) of the Act, the incorporator (or the chairperson of the Organizational Meeting, if any) must disclose prior to a resolution for the election of Directors at Incorporation at an Organizational Meeting under the same paragraph that Directors at Incorporation will be elected pursuant to the provisions of paragraph (3) through paragraph (5) of the same Article.

３法第八十九条第四項の場合において、投票の同数を得た者が二人以上存することにより同条第一項の創立総会において選任する設立時取締役の数の設立時取締役について投票の最多数を得た者から順次設立時取締役に選任されたものとすることができないときは、当該創立総会において選任する設立時取締役の数以下の数であって投票の最多数を得た者から順次設立時取締役に選任されたものとすることができる数の範囲内で、投票の最多数を得た者から順次設立時取締役に選任されたものとする。

(3)In the case of Article 89, paragraph (4) of the Act, when Directors at Incorporation in the number thereof who are to be elected at the Organizational Meeting under paragraph (1) of the same Article cannot be regarded as having been the next in order to be elected as Directors at Incorporation following the person who obtained the largest number of votes due to the fact that two or more persons have obtained the same number of votes, within a scope that does not exceed the number of Directors at Incorporation who are to be elected at the Organizational Meeting, the number that can be deemed as being the next in order to be elected as Directors at Incorporation following the person who obtained the largest number of votes is deemed to have been elected Directors at Incorporation following the person who obtained the largest number of votes.

４前項に規定する場合において、法第八十九条第一項の創立総会において選任する設立時取締役の数から前項の規定により設立時取締役に選任されたものとされた者の数を減じて得た数の設立時取締役は、同条第三項及び第四項に規定するところによらないで、創立総会の決議により選任する。

(4)In the case provided for in the preceding paragraph, the number of Directors at Incorporation obtained by subtracting the number of the persons deemed to have been elected as Directors at Incorporation pursuant to the provisions of the preceding paragraph from the number of Directors at Incorporation to be elected at an Organizational Meeting under Article 89, paragraph (1) of the Act is elected by a resolution at the Organizational Meeting, without complying with the provisions of paragraph (3) and paragraph (4) of the same Article.

第二章　株式

Chapter II Shares

第一節　総則

Section 1 General Provisions

（種類株主総会における取締役又は監査役の選任）

(Election of Directors and Company Auditors at a General Meeting of Class Shareholders)

第十九条法第百八条第二項第九号ニに規定する法務省令で定める事項は、次に掲げる事項とする。

Article 19The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 108, paragraph (2), item (ix) (d) of the Act are the following:

一当該種類の株式の種類株主を構成員とする種類株主総会において取締役を選任することができる場合にあっては、次に掲げる事項

(i)when directors may be elected at a General Meeting of Class Shareholders made up of Class Shareholders of the relevant class of shares, the following matters:

イ当該種類株主総会において社外取締役を選任しなければならないこととするときは、その旨及び選任しなければならない社外取締役の数

(a)when it is arranged that Outside Directors are to be elected at the General Meeting of Class Shareholders, that fact and the number of Outside Directors who are to be elected;

ロイの定めにより選任しなければならない社外取締役の全部又は一部を他の種類株主と共同して選任することとするときは、当該他の種類株主の有する株式の種類及び共同して選任する社外取締役の数

(b)when it is arranged that some or all of the Outside Directors who are to be elected pursuant to the provisions of (a) are to be elected jointly with other Class Shareholders, the class of the shares held by the other Class Shareholders, and the number of Outside Directors to be elected jointly; or

ハイ又はロに掲げる事項を変更する条件があるときは、その条件及びその条件が成就した場合における変更後のイ又はロに掲げる事項

(c)when there are any conditions that would alter the matters listed in (a) or (b), such conditions, and what the matters listed in (a) or (b) would be after such alterations if such conditions were fulfilled; or

二当該種類の株式の種類株主を構成員とする種類株主総会において監査役を選任することができる場合にあっては、次に掲げる事項

(ii)when company auditors may be elected at a General Meeting of Class Shareholders made up of Class Shareholders of the relevant class of shares, the following matters:

イ当該種類株主総会において社外監査役を選任しなければならないこととするときは、その旨及び選任しなければならない社外監査役の数

(a)when it is arranged that Outside Company Auditors are to be elected at the General Meeting of Class Shareholders, that fact and the number of Outside Company Auditors who are to be elected;

ロイの定めにより選任しなければならない社外監査役の全部又は一部を他の種類株主と共同して選任することとするときは、当該他の種類株主の有する株式の種類及び共同して選任する社外監査役の数

(b)when it is arranged that some or all of the Outside Company Auditors who are to be elected pursuant to the provisions of (a) are to be elected jointly with other Class Shareholders, the class of the shares held by the relevant other Class Shareholders, and the number of Outside Company Auditors to be elected jointly; or

ハイ又はロに掲げる事項を変更する条件があるときは、その条件及びその条件が成就した場合における変更後のイ又はロに掲げる事項

（種類株式の内容）

(Features of Classes of Shares)

第二十条法第百八条第三項に規定する法務省令で定める事項は、次の各号に掲げる事項について内容の異なる種類の株式の内容のうち、当該各号に定める事項以外の事項とする。

Article 20(1)The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 108, paragraph (3) of the Act are, among the features of the classes of shares whose features are different with regard to the matters prescribed in the following items, the matters other than those listed therein:

一剰余金の配当配当財産の種類

(i)dividend of surplus:classes of Dividend Property;

二残余財産の分配残余財産の種類

(ii)distribution of residual assets:classes of residual asset;

三株主総会において議決権を行使することができる事項法第百八条第二項第三号イに掲げる事項

(iii)matters for which voting rights may be exercised at a shareholders meeting:the matters listed in Article 108, paragraph (2), item (iii) (a) of the Act;

四譲渡による当該種類の株式の取得について当該株式会社の承認を要すること法第百七条第二項第一号イに掲げる事項

(iv)that the approval of the relevant stock company is required for the acquisition of shares of the relevant class by transfer:the matter listed in Article 107, paragraph (2), item (i) (a) of the Act;

五当該種類の株式について、株主が当該株式会社に対してその取得を請求することができること　次に掲げる事項

(v)that shareholders may demand that the relevant stock company acquire the relevant classes of shares held by such shareholders: the following matters:

イ法第百七条第二項第二号イに掲げる事項

(a)the matters listed in Article 107, paragraph (2), item (ii) (a) of the Act; and

ロ当該種類の株式一株を取得するのと引換えに当該種類の株主に対して交付する財産の種類

(b)the kind of property to be delivered to shareholders of the relevant classes in exchange for acquisition of one share of the classes;

六当該種類の株式について、当該株式会社が一定の事由が生じたことを条件としてこれを取得することができること　次に掲げる事項

(vi)that the relevant stock company may acquire the relevant class of shares on the condition of certain grounds arising: the following matters:

イ一定の事由が生じた日に当該株式会社がその株式を取得する旨

(a)a statement to the effect that the stock company will acquire those shares on the day on which certain grounds arise;

ロ法第百七条第二項第三号ロに規定する場合における同号イの事由

(b)the grounds in Article 107, paragraph (2), item (iii) (a) of the Act in the cases prescribed in (b) of the same item;

ハ法第百七条第二項第三号ハに掲げる事項（当該種類の株式の株主の有する当該種類の株式の数に応じて定めるものを除く。）

(c)the matters listed in Article 107, paragraph (2), item (iii) (c) of the Act (excluding matters prescribed in accordance with the number of shares of the class held by the shareholder of the class of shares);

ニ当該種類の株式一株を取得するのと引換えに当該種類の株主に対して交付する財産の種類

(d)the kind of property to be delivered to shareholders of the classes in exchange for acquisition of one share of the classes.

七当該種類の株式について、当該株式会社が株主総会の決議によってその全部を取得すること法第百八条第二項第七号イに掲げる事項

(vii)that the relevant stock company acquires all of the relevant class of shares by a resolution at a shareholders meeting:the matters listed in Article 108, paragraph (2), item (vii) (a) of the Act;

八株主総会（取締役会設置会社にあっては株主総会又は取締役会、清算人会設置会社にあっては株主総会又は清算人会）において決議すべき事項のうち、当該決議のほか、当該種類の株式の種類株主を構成員とする種類株主総会の決議があることを必要とするもの法第百八条第二項第八号イに掲げる事項

(viii)among the matters to be resolved at a shareholders meeting (or at a shareholders meeting or board of directors meeting for a Company with Board of Directors, or at a shareholders meeting or board of liquidators meeting for a Company with Board of Liquidators), beyond such resolution, those that require a resolution at the General Meeting of Class Shareholders made up of the Class Shareholders of the relevant class of shares:the matters listed in Article 108, paragraph (2), item (viii) (a) of the Act; and

九当該種類の株式の種類株主を構成員とする種類株主総会において取締役又は監査役を選任すること法第百八条第二項第九号イ及びロに掲げる事項

(ix)that directors or company auditors are to be elected at a General Meeting of Class Shareholders made up of the Class Shareholders of the relevant class of shares:the matters listed in Article 108, paragraph (2), item (ix) (a) and (b) of the Act.

２次に掲げる事項は、前項の株式の内容に含まれるものと解してはならない。

(2)The following matters must not be construed as including the features of the shares in the preceding paragraph:

一法第百六十四条第一項に規定する定款の定め

(i)provisions of the articles of incorporation provided for in Article 164, paragraph (1) of the Act;

二法第百六十七条第三項に規定する定款の定め

(ii)provisions of the articles of incorporation provided for in Article 167, paragraph (3) of the Act;

三法第百六十八条第一項及び第百六十九条第二項に規定する定款の定め

(iii)provisions of the articles of incorporation provided for in Article 168, paragraph (1) and Article 169, paragraph (2) of the Act;

四法第百七十四条に規定する定款の定め

(iv)provisions of the articles of incorporation provided for in Article 174 of the Act;

五法第百八十九条第二項及び第百九十四条第一項に規定する定款の定め

(v)provisions of the articles of incorporation provided for in Article 189, paragraph (2) and Article 194, paragraph (1) of the Act; or

六法第百九十九条第四項及び第二百三十八条第四項に規定する定款の定め

(vi)provisions of the articles of incorporation provided for in Article 199, paragraph (4) and Article 238, paragraph (4) of the Act.

（利益の供与に関して責任をとるべき取締役等）

(Directors to Be Liable for the Giving of Benefits)

第二十一条法第百二十条第四項に規定する法務省令で定める者は、次に掲げる者とする。

Article 21Those persons prescribed by Ordinance of the Ministry of Justice as provided for in Article 120, paragraph (4) of the Act are the following persons:

一利益の供与（法第百二十条第一項に規定する利益の供与をいう。以下この条において同じ。）に関する職務を行った取締役及び執行役

(i)directors and executive officers performing duties related to the Giving of Benefits (meaning the giving of benefits as provided for in Article 120, paragraph (1) of the Act; hereinafter the same applies in this Article);

二利益の供与が取締役会の決議に基づいて行われたときは、次に掲げる者

(ii)when the Giving of Benefits is performed pursuant to a resolution at the board of directors, the following persons:

イ当該取締役会の決議に賛成した取締役

(a)directors who approved the resolution at the board of directors; and

ロ当該取締役会に当該利益の供与に関する議案を提案した取締役及び執行役

(b)directors and executive officers who submitted a proposal related to the Giving of Benefits to the board of directors;

三利益の供与が株主総会の決議に基づいて行われたときは、次に掲げる者

(iii)when the Giving of Benefits is performed pursuant to a resolution at a shareholders meeting, the following persons:

イ当該株主総会に当該利益の供与に関する議案を提案した取締役

(a)directors who submitted a proposal at the shareholders meeting related to the Giving of Benefits;

ロイの議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。）

(b)directors who agreed to adoption of the proposal under (a) (excluding directors of a Company with Board of Directors);

ハイの議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役

(c)when the proposal submission under (a) is made pursuant to a resolution at the board of directors, the directors who approved the resolution at the board of directors; and

ニ当該株主総会において当該利益の供与に関する事項について説明をした取締役及び執行役

(d)directors and executive officers who provided an explanation at the relevant shareholders meeting regarding matters related to the Giving of Benefits.

第二節　株式の譲渡等

Section 2 Transfer of Shares

（株主名簿記載事項の記載等の請求）

(Demand for the Entry of Matters to Be Stated in the Shareholder Register)

第二十二条法第百三十三条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 22(1)The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 133, paragraph (2) of the Act are the following cases:

一株式取得者が、株主として株主名簿に記載若しくは記録がされた者又はその一般承継人に対して当該株式取得者の取得した株式に係る法第百三十三条第一項の規定による請求をすべきことを命ずる確定判決を得た場合において、当該確定判決の内容を証する書面その他の資料を提供して請求をしたとき。

(i)if an Acquirer of Shares has obtained a final and binding judgment against a person who is stated or recorded in the shareholder register as a shareholder or a general successor thereof, and where the judgment orders that a demand be made pursuant to the provisions of Article 133, paragraph (1) of the Act pertaining to the shares acquired by the Acquirer of Shares, and the demand is made by providing documents or other materials certifying the content of the final and binding judgment;

二株式取得者が前号の確定判決と同一の効力を有するものの内容を証する書面その他の資料を提供して請求をしたとき。

(ii)when the Acquirer of Shares makes a demand by providing documents or other materials certifying content having the same effect as the final and binding judgment under the preceding item;

三株式取得者が指定買取人である場合において、譲渡等承認請求者に対して売買代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(iii)when an Acquirer of Shares is a Designated Purchaser, and a demand is made by providing documents or other materials certifying that the entirety of the sale price has been paid to the Requester for Approval of Transfer;

四株式取得者が一般承継により当該株式会社の株式を取得した者である場合において、当該一般承継を証する書面その他の資料を提供して請求をしたとき。

(iv)when an Acquirer of Shares is a person who has acquired shares of the relevant stock company by general succession, and a demand is made by providing documents or other materials certifying the general succession;

五株式取得者が当該株式会社の株式を競売により取得した者である場合において、当該競売により取得したことを証する書面その他の資料を提供して請求をしたとき。

(v)when an Acquirer of Shares is a person who has acquired shares of the relevant stock company by auction, and a demand is made by providing documents or other materials certifying that the acquisition is done by the auction;

六株式取得者が株式交換（組織変更株式交換を含む。）により当該株式会社の発行済株式の全部を取得した会社である場合において、当該株式取得者が請求をしたとき。

(vi)when the Acquirer of Shares is a Company that acquired the all of the Issued Shares of the relevant stock company by Share Exchange (including Share Exchange on Entity Conversion), and the Acquirer of Shares makes the demand;

七株式取得者が株式移転（組織変更株式移転を含む。）により当該株式会社の発行済株式の全部を取得した株式会社である場合において、当該株式取得者が請求をしたとき。

(vii)when the Acquirer of Shares is a stock company that acquired the all of the Issued Shares of the relevant stock company by Share Transfer (including Share Transfer on Entity Conversion), and the Acquirer of Shares makes the demand;

八株式取得者が法第百九十七条第一項の株式を取得した者である場合において、同条第二項の規定による売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(viii)when the Acquirer of Shares is a person who has acquired shares under Article 197, paragraph (1) of the Act, and a demand is made by providing documents or other materials certifying that the entirety of the price pertaining to the sale has been paid pursuant to the provisions of paragraph (2) of the same Article;

九株式取得者が株券喪失登録者である場合において、当該株式取得者が株券喪失登録日の翌日から起算して一年を経過した日以降に、請求をしたとき（株券喪失登録が当該日前に抹消された場合を除く。）。

(ix)when the Acquirer of Shares is a Registrant of Lost Share Certificate, and the demand is made on or after the day on which one year has elapsed from the day following the Date of Registration of Lost Share Certificate by the Acquirer of Shares (excluding where the Registration of Lost Share Certificate has been cancelled prior to the date); and

十株式取得者が法第二百三十四条第二項（法第二百三十五条第二項において準用する場合を含む。）の規定による売却に係る株式を取得した者である場合において、当該売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(x)when the Acquirer of Shares is a person who has acquired shares pertaining to a sale pursuant to the provisions of Article 234, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act), and a demand is made by providing documents or other materials certifying that the entirety of the price pertaining to the sale has been paid.

２前項の規定にかかわらず、株式会社が株券発行会社である場合には、法第百三十三条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

(2)Notwithstanding the provisions of the preceding paragraph, when a stock company is a Share Certificate-Issuing Company, the cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 133, paragraph (2) of the Act are the following cases:

一株式取得者が株券を提示して請求をした場合

(i)where a demand is made by the Acquirer of Shares presenting the share certificates;

二株式取得者が株式交換（組織変更株式交換を含む。）により当該株式会社の発行済株式の全部を取得した会社である場合において、当該株式取得者が請求をしたとき。

(ii)when the Acquirer of Shares is a Company that acquired the all of the Issued Shares of the stock company by Share Exchange (including Share Exchange on Entity Conversion), and the Acquirer of Shares makes the demand;

三株式取得者が株式移転（組織変更株式移転を含む。）により当該株式会社の発行済株式の全部を取得した株式会社である場合において、当該株式取得者が請求をしたとき。

(iii)when the Acquirer of Shares is a stock company that acquired the all of the Issued Shares of the stock company by Share Transfer (including Share Transfer on Entity Conversion), and the Acquirer of Shares makes the demand;

四株式取得者が法第百九十七条第一項の株式を取得した者である場合において、同項の規定による競売又は同条第二項の規定による売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(iv)when an Acquirer of Shares is a person who has acquired shares under Article 197, paragraph (1) of the Act, and a demand is made by providing documents or other materials certifying that the entirety of the price pertaining to the auction pursuant to the provisions of the same paragraph or the sale pertaining to the provisions of paragraph (2) of the same Article has been paid; and

五株式取得者が法第二百三十四条第一項若しくは第二百三十五条第一項の規定による競売又は法第二百三十四条第二項（法第二百三十五条第二項において準用する場合を含む。）の規定による売却に係る株式を取得した者である場合において、当該競売又は当該売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(v)when an Acquirer of Shares is a person who has acquired shares pertaining to auction pursuant to the provisions of Article 234, paragraph (1) or Article 235, paragraph (1) of the Act, or a sale pursuant to the provisions of Article 234, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act), and a demand is made by providing documents or other materials certifying that the entirety of the price pertaining to the auction or the sale has been paid.

（子会社による親会社株式の取得）

(Acquisition of the Parent Company's Shares by a Subsidiary Company)

第二十三条法第百三十五条第二項第五号に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 23The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 135, paragraph (2), item (v) of the Act are the following cases:

一吸収分割（法以外の法令（外国の法令を含む。以下この条において同じ。）に基づく吸収分割に相当する行為を含む。）に際して親会社株式の割当てを受ける場合

(i)where a Subsidiary Company is allotted the Parent Company's Shares on the occasion of an Absorption-Type Company Split (including acts equivalent to Absorption-Type Company Splits pursuant to applicable laws and regulations other than the Act (including the laws and regulations of a foreign country; hereinafter the same applies in this Article));

二株式交換（法以外の法令に基づく株式交換に相当する行為を含む。）に際してその有する自己の株式（持分その他これに準ずるものを含む。以下この条において同じ。）と引換えに親会社株式の割当てを受ける場合

(ii)where a Subsidiary Company is allotted the Parent Company's Shares in exchange for treasury shares it holds (including equity interest and other equivalent interests; hereinafter the same applies in this Article), on the occasion of a Share Exchange (including acts equivalent to share exchanges pursuant to the laws and regulations other than the Act);

三株式移転（法以外の法令に基づく株式移転に相当する行為を含む。）に際してその有する自己の株式と引換えに親会社株式の割当てを受ける場合

(iii)where a Subsidiary Company is allotted the Parent Company's Shares in exchange for treasury shares it holds, on the occasion of a Share Transfer (including acts equivalent to share transfers pursuant to the laws and regulations other than the Act);

四親会社株式を無償で取得する場合

(iv)where a Subsidiary Company acquires the Parent Company's Shares without contribution;

五その有する他の法人等の株式につき当該他の法人等が行う剰余金の配当又は残余財産の分配（これらに相当する行為を含む。）により親会社株式の交付を受ける場合

(v)where the Parent Company's Shares are delivered to the Subsidiary Company by another Corporation, etc. that holds shares in the Parent Company, through a distribution of dividends of surplus or residual assets (including equivalent acts) performed by the relevant other Corporation, etc. with respect to the shares of the relevant other Corporation, etc.;

六その有する他の法人等の株式につき当該他の法人等が行う次に掲げる行為に際して当該株式と引換えに当該親会社株式の交付を受ける場合

(vi)where the Parent Company's Shares are delivered to the Subsidiary Company in exchange for the shares of another Corporation, etc. that holds shares in the Parent Company, on the occasion of the following acts by the relevant other Corporation, etc. with respect to the shares of the relevant other Corporation, :

イ組織の変更

(a)entity conversion;

ロ合併

(b)merger;

ハ株式交換（法以外の法令に基づく株式交換に相当する行為を含む。）

(c)Share Exchange (including acts equivalent to Share Exchanges pursuant to the laws and regulations other than the Act);

ニ株式移転（法以外の法令に基づく株式移転に相当する行為を含む。）

(d)Share Transfer (including acts equivalent to Share Transfers pursuant to the laws and regulations other than the Act);

ホ取得条項付株式（これに相当する株式を含む。）の取得

(e)acquisition of Shares Subject to Call (including equivalent shares);

ヘ全部取得条項付種類株式（これに相当する株式を含む。）の取得

(f)acquisition of a Share Subject to Class-Wide Call (including equivalent shares).

七その有する他の法人等の新株予約権等を当該他の法人等が当該新株予約権等の定めに基づき取得することと引換えに親会社株式の交付をする場合において、当該親会社株式の交付を受けるとき。

(vii)when, based on the provisions of the Share Options, etc. of another Corporation, etc. that holds shares in the Parent Company, the Parent Company's Shares are to be delivered to the Subsidiary Company by the relevant other Corporation, etc., in exchange for the relevant other Corporation, etc. acquiring Share Options, etc. in the relevant other Corporation, and the Parent Company's Shares have been delivered to the Subsidiary Company;

八法第百三十五条第一項の子会社である者（会社を除く。）が行う次に掲げる行為に際して当該者がその対価として親会社株式を交付するために、その対価として交付すべき当該親会社株式の総数を超えない範囲において当該親会社株式を取得する場合

(viii)when, in order for a Subsidiary Company under Article 135, paragraph (1) of the Act (excluding a Company) to deliver its Parent Company's Shares as consideration on the occasion of the following acts, the Parent Company's Shares are acquired in a range not exceeding the total number of the Parent Company's Shares to be delivered as the consideration:

イ組織の変更

(a)entity conversion;

ロ合併

(b)merger;

ハ法以外の法令に基づく吸収分割に相当する行為による他の法人等がその事業に関して有する権利義務の全部又は一部の承継

(c)succession to all or part of the rights and obligations that any other Corporation, etc. holds in relation to the business due to acts equivalent to an Absorption-Type Company Split pursuant to laws and regulations other than the Act;

ニ法以外の法令に基づく株式交換に相当する行為による他の法人等が発行している株式の全部の取得

(d)acquisition of all of the shares issued by any other Corporation, etc. due to acts equivalent to Share Exchange pursuant to laws and regulations other than the Act;

九他の法人等（会社及び外国会社を除く。）の事業の全部を譲り受ける場合において、当該他の法人等の有する親会社株式を譲り受けるとき。

(ix)when the entirety of the business of any other Corporation, etc. (excluding Companies and Foreign Companies) is assigned, and Parent Company's Shares held by the relevant other Corporation, etc. are assigned;

十合併後消滅する法人等（会社を除く。）から親会社株式を承継する場合

(x)a case of succeeding to Parent Company's Shares from a Corporation, etc. to be consolidated after merger (excluding a Company);

十一吸収分割又は新設分割に相当する行為により他の法人等（会社を除く。）から親会社株式を承継する場合

(xi)a case of succeeding to Parent Company's Shares from any other Corporation, etc. (excluding a Company) due to acts equivalent to an Absorption-Type Company Split or an Incorporation-Type Company Split;

十二親会社株式を発行している株式会社（連結配当規制適用会社に限る。）の他の子会社から当該親会社株式を譲り受ける場合

(xii)a case where Parent Company's Shares are assigned from another Subsidiary Company of a stock company issuing the Parent Company's Shares (limited to a Company to Which Consolidated Dividend Regulations Apply); and

十三その権利の実行に当たり目的を達成するために親会社株式を取得することが必要かつ不可欠である場合（前各号に掲げる場合を除く。）

(xiii)a case where acquiring Parent Company's Shares is necessary and indispensable in order for it to achieve the purpose in exercising those rights (excluding the cases listed in the preceding items).

（株式取得者からの承認の請求）

(Request for Approval by Acquirers of Shares)

第二十四条法第百三十七条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 24(1)The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 137, paragraph (2) of the Act are the following cases:

一株式取得者が、株主として株主名簿に記載若しくは記録がされた者又はその一般承継人に対して当該株式取得者の取得した株式に係る法第百三十七条第一項の規定による請求をすべきことを命ずる確定判決を得た場合において、当該確定判決の内容を証する書面その他の資料を提供して請求をしたとき。

(i)if an Acquirer of Shares has obtained a final and binding judgment against a person who is stated or recorded in the shareholder register as a shareholder or a general successor thereof, and the judgment orders that a demand be made pursuant to the provisions of Article 137, paragraph (1) of the Act pertaining to the shares acquired by the Acquirer of Shares, when the demand is made by providing documents or other materials certifying the content of the final and binding judgment;

二株式取得者が前号の確定判決と同一の効力を有するものの内容を証する書面その他の資料を提供して請求をしたとき。

(ii)when the Acquirer of Shares makes a demand by providing documents or other materials certifying content having the same effect as the final and binding judgment under the preceding item;

三株式取得者が当該株式会社の株式を競売により取得した者である場合において、当該競売により取得したことを証する書面その他の資料を提供して請求をしたとき。

(iii)when an Acquirer of Shares is a person who has acquired shares of the relevant stock company by auction, and a demand is made by providing documents or other materials certifying that the acquisition is done by the auction;

四株式取得者が組織変更株式交換により当該株式会社の株式の全部を取得した会社である場合において、当該株式取得者が請求をしたとき。

(iv)when the Acquirer of Shares is a Company that acquired the all of the shares of the relevant stock company by Share Exchange on Entity Conversion, and the Acquirer of Shares makes the demand;

五株式取得者が株式移転（組織変更株式移転を含む。）により当該株式会社の発行済株式の全部を取得した株式会社である場合において、当該株式取得者が請求をしたとき。

(v)when the Acquirer of Shares is a stock company that acquired the all of the Issued Shares of the relevant stock company by Share Transfer (including Share Transfer on Entity Conversion), and the Acquirer of Shares makes the demand;

六株式取得者が法第百九十七条第一項の株式を取得した者である場合において、同条第二項の規定による売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(vi)when the Acquirer of Shares is a person who has acquired shares under Article 197, paragraph (1) of the Act, and a demand is made by providing documents or other materials certifying that the entirety of the price pertaining to the sale has been paid pursuant to the provisions of paragraph (2) of the same Article;

七株式取得者が株券喪失登録者である場合において、当該株式取得者が株券喪失登録日の翌日から起算して一年を経過した日以降に、請求をしたとき（株券喪失登録が当該日前に抹消された場合を除く。）。

(vii)when the Acquirer of Shares is a Registrant of Lost Share Certificate, and the demand is made on or after the day on which one year has elapsed from the day following the Date of Registration of Lost Share Certificate by the Acquirer of Shares (excluding where the Registration of Lost Share Certificate has been cancelled prior to the date); and

八株式取得者が法第二百三十四条第二項（法第二百三十五条第二項において準用する場合を含む。）の規定による売却に係る株式を取得した者である場合において、当該売却に係る代金の全部を支払ったことを証する書面その他の資料を提供して請求をしたとき。

(viii)when the Acquirer of Shares is a person who has acquired shares pertaining to a sale pursuant to the provisions of Article 234, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act), and a demand is made by providing documents or other materials certifying that the entirety of the price pertaining to the sale has been paid.

２前項の規定にかかわらず、株式会社が株券発行会社である場合には、法第百三十七条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

(2)Notwithstanding the provisions of the preceding paragraph, when a stock company is a Share Certificate-Issuing Company, the cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 137, paragraph (2) of the Act are the following cases:

一株式取得者が株券を提示して請求をした場合

(i)where a demand is made by the Acquirer of Shares presenting the share certificates;

二株式取得者が組織変更株式交換により当該株式会社の株式の全部を取得した会社である場合において、当該株式取得者が請求をしたとき。

(ii)when the Acquirer of Shares is a Company that acquired the all of the shares of the relevant stock company by Share Exchange on Entity Conversion, and the Acquirer of Shares makes the demand;

(iii)when the Acquirer of Shares is a stock company that acquired the all of the Issued Shares of the relevant stock company by Share Transfer (including Share Transfer on Entity Conversion), and the Acquirer of Shares makes the demand;

(iv)when an Acquirer of Shares is a person who has acquired shares of Article 197, paragraph (1) of the Act, and a demand is made by providing documents or other materials certifying that the entirety of the price pertaining to the auction pursuant to the provisions of the same paragraph or the sale pertaining to the provisions of paragraph (2) of the same Article has been paid; and

（一株当たり純資産額）

(Amount of Net Assets Per Share)

第二十五条法第百四十一条第二項に規定する法務省令で定める方法は、基準純資産額を基準株式数で除して得た額に一株当たり純資産額を算定すべき株式についての株式係数を乗じて得た額をもって当該株式の一株当たりの純資産額とする方法とする。

Article 25(1)The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 141, paragraph (2) of the Act is the method of treating as the amount of net assets per share of the shares an amount obtained by multiplying the amount obtained by dividing the Reference Net Asset Amount by the Minimum Number of Shares by the Share Coefficient for the shares for which the Amount of Net Assets Per Share is to be calculated.

２当該株式会社が算定基準日において清算株式会社である場合における前項の規定の適用については、同項中「基準純資産額」とあるのは、「法第四百九十二条第一項の規定により作成した貸借対照表の資産の部に計上した額から負債の部に計上した額を減じて得た額（零未満である場合にあっては、零）」とする。

(2)Regarding the application of the provisions of the preceding paragraph when the relevant stock company is a Liquidating Stock Company on the Calculation Reference Date, the term "Reference Net Assets Amount" in the same paragraph is deemed to be replaced with "an amount obtained by subtracting the amount recorded in the section on liabilities from the amount recorded in the section on assets on a balance sheet prepared pursuant to the provisions of Article 492, paragraph (1) of the Act (if less than zero, then zero)."

３第一項に規定する「基準純資産額」とは、算定基準日における第一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（零未満である場合にあっては、零）をいう。

(3)The term "Reference Net Assets Amount" provided for in paragraph (1) means an amount obtained by subtracting the amount listed in item (vii) from the total amount of the amounts listed in item (i) through item (vi) (if less than zero, then zero) on the Calculation Reference Date:

一資本金の額

(i)amount of stated capital;

二資本準備金の額

(ii)amount of capital reserves;

三利益準備金の額

(iii)amount of retained earnings reserves;

四法第四百四十六条に規定する剰余金の額

(iv)amount of surplus provided for in Article 446 of the Act;

五最終事業年度（法第四百六十一条第二項第二号に規定する場合にあっては、法第四百四十一条第一項第二号の期間（当該期間が二以上ある場合にあっては、その末日が最も遅いもの））の末日（最終事業年度がない場合にあっては、株式会社の成立の日）における評価・換算差額等に係る額

(v)the amount of valuation and conversion differences, etc. on the last day of the Most Recent Business Year (in the case provided for in Article 461, paragraph (2), item (ii) of the Act, the period under Article 441, paragraph (1), item (ii) of the Act (when two or more of the periods exist, the period with the latest last day)) (when there is no Most Recent Business Year, the day of formation of the stock company);

六新株予約権の帳簿価額

(vi)book value of Share Options;

七自己株式及び自己新株予約権の帳簿価額の合計額

(vii)total book value of Treasury Shares and Treasury Share Options.

４第一項に規定する「基準株式数」とは、次に掲げる場合の区分に応じ、当該各号に定める数をいう。

(4)The term "Minimum Number of Shares" provided for in paragraph (1) means the number as prescribed in the following items, in accordance with the categories of cases listed therein:

一種類株式発行会社でない場合発行済株式（自己株式を除く。）の総数

(i)when the Company is not a Company with Class Shares:the total number of Issued Shares (excluding Treasury Shares);

二種類株式発行会社である場合株式会社が発行している各種類の株式（自己株式を除く。）の数に当該種類の株式に係る株式係数を乗じて得た数の合計数

(ii)when the Company is a Company with Class Shares:the total number obtained by multiplying the number in each class of shares (excluding Treasury Shares) issued by the stock company by the Share Coefficient pertaining to the class of shares.

５第一項及び前項第二号に規定する「株式係数」とは、一（種類株式発行会社において、定款である種類の株式についての第一項及び前項の適用に関して当該種類の株式一株を一とは異なる数の株式として取り扱うために一以外の数を定めた場合にあっては、当該数）をいう。

(5)The term "Share Coefficient" provided in paragraph (1) and item (ii) of the preceding paragraph means one (for a Company with Class Shares, where a number other than one is prescribed in order for one share of a certain class to be treated as a number of shares differing from one in relation to the application of paragraph (1) and the preceding paragraph with regard to the class of shares in the articles of incorporation, the number).

６第二項及び第三項に規定する「算定基準日」とは、次の各号に掲げる規定に規定する一株当たり純資産額を算定する場合における当該各号に定める日をいう。

(6)The term "Calculation Reference Date" provided for in paragraph (2) and paragraph (3) means the date prescribed in the following items in the case where the Amount of Net Assets Per Share provided for in the provisions listed in each of those items is calculated:

一法第百四十一条第二項同条第一項の規定による通知の日

(i)Article 141, paragraph (2) of the Act:the date of notice pursuant to the provisions of paragraph (1) of the same Article;

二法第百四十二条第二項同条第一項の規定による通知の日

(ii)Article 142, paragraph (2) of the Act:the date of notice pursuant to the provisions of paragraph (1) of the same Article;

三法第百四十四条第五項法第百四十一条第一項の規定による通知の日

(iii)Article 144, paragraph (5) of the Act:the date of notice pursuant to the provisions of Article 141, paragraph (1) of the Act;

四法第百四十四条第七項において準用する同条第五項法第百四十二条第一項の規定による通知の日

(iv)Article 144, paragraph (5) of the Act, as applied mutatis mutandis pursuant to paragraph (7) of the same Article:the date of notice pursuant to the provisions of Article 142, paragraph (1) of the Act;

五法第百六十七条第三項第二号法第百六十六条第一項本文の規定による請求の日

(v)Article 167, paragraph (3), item (ii) of the Act:the date of demand pursuant to the provisions of the main clause of Article 166, paragraph (1) of the Act;

六法第百九十三条第五項法第百九十二条第一項の規定による請求の日

(vi)Article 193, paragraph (5) of the Act:the date of demand pursuant to the provisions of Article 192, paragraph (1) of the Act;

七法第百九十四条第四項において準用する法第百九十三条第五項単元未満株式売渡請求の日

(vii)Article 193, paragraph (5) of the Act, as applied mutatis mutandis pursuant to Article 194, paragraph (4) of the Act:the date of Demand to Be Sold Less than One Unit of Shares;

八法第二百八十三条第二号新株予約権の行使の日

(viii)Article 283, item (ii) of the Act:the date of exercise of Share Option;

九法第七百九十六条第三項第一号イ吸収合併契約、吸収分割契約又は株式交換契約を締結した日（当該契約により当該契約を締結した日と異なる時（当該契約を締結した日後から当該吸収合併、吸収分割又は株式交換の効力が生ずる時の直前までの間の時に限る。）を定めた場合にあっては、当該時）

(ix)Article 796, paragraph (3), item (i) (a) of the Act:the date on which the absorption-type merger agreement, the absorption-type company split agreement, or the share exchange agreement was concluded (in a case where a differing time is specified by the agreement for the date of concluding the agreement (limited to the time from the date the agreement is concluded until immediately before the time the Absorption-Type Merger, Absorption-Type Company Split, or Share Exchange takes effect), the time);

十第三十三条第二号法第百六十六条第一項本文の規定による請求の日

(x)Article 33, item (ii):the date of demand pursuant to the provisions of the main clause of Article 166, paragraph (1) of the Act.

（承認したものとみなされる場合）

(Where Approval Is Deemed to Be Given)

第二十六条法第百四十五条第三号に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 26The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 145, item (iii) of the Act are the following cases:

一株式会社が法第百三十九条第二項の規定による通知の日から四十日（これを下回る期間を定款で定めた場合にあっては、その期間）以内に法第百四十一条第一項の規定による通知をした場合において、当該期間内に譲渡等承認請求者に対して同条第二項の書面を交付しなかったとき（指定買取人が法第百三十九条第二項の規定による通知の日から十日（これを下回る期間を定款で定めた場合にあっては、その期間）以内に法第百四十二条第一項の規定による通知をした場合を除く。）。

(i)when a stock company gives notice pursuant to the provisions of Article 141, paragraph (1) of the Act within 40 days from the date of notification pursuant to the provisions of Article 139, paragraph (2) of the Act (when a shorter period that falls below this is prescribed in the articles of incorporation, that period of time), and the document under paragraph (2) of the same Article is not delivered to the Requester for Approval of Transfer within the period of time (excluding where a Designated Purchaser gives notice pursuant to the provisions of Article 142, paragraph (1) of the Act within ten days from the date of notice pursuant to the provisions of Article 139, paragraph (2) of the Act (where a shorter period that falls below this prescribed by the articles of incorporation, that period of time));

二指定買取人が法第百三十九条第二項の規定による通知の日から十日（これを下回る期間を定款で定めた場合にあっては、その期間）以内に法第百四十二条第一項の規定による通知をした場合において、当該期間内に譲渡等承認請求者に対して同条第二項の書面を交付しなかったとき。

(ii)when a Designated Purchaser gives notice pursuant to the provisions of Article 142, paragraph (1) of the Act within ten days from the date of notice pursuant to the provisions of Article 139, paragraph (2) of the Act (where a shorter period that falls below this is prescribed in the articles of incorporation, that period of time), and the document under paragraph (2) of the same Article is not delivered to the Requester for Approval of Transfer within the period of time; and

三譲渡等承認請求者が当該株式会社又は指定買取人との間の対象株式に係る売買契約を解除した場合

(iii)where the Requester for Approval of Transfer cancels the contract for the sale and purchase of Subject Shares between the Requester and the stock company or the Designated Purchaser.

第三節　株式会社による自己の株式の取得

Section 3 Acquisition of Treasury Shares by a Stock Company

（自己の株式を取得することができる場合）

(Where Treasury Shares Can Be Acquired)

第二十七条法第百五十五条第十三号に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 27The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 155, item (xiii) of the Act are the following cases:

一当該株式会社の株式を無償で取得する場合

(i)where shares of the relevant stock company are obtained without contribution;

二当該株式会社が有する他の法人等の株式（持分その他これに準ずるものを含む。以下この条において同じ。）につき当該他の法人等が行う剰余金の配当又は残余財産の分配（これらに相当する行為を含む。）により当該株式会社の株式の交付を受ける場合

(ii)where the relevant stock company's shares are delivered thereto by another Corporation, etc. in which the stock company holds shares (including equity interest and others equivalent thereto; hereinafter the same applies in this Article), through a distribution of dividends of surplus or residual assets (including equivalent acts) with respect to the shares of the relevant other Corporation, etc.;

三当該株式会社が有する他の法人等の株式につき当該他の法人等が行う次に掲げる行為に際して当該株式と引換えに当該株式会社の株式の交付を受ける場合

(iii)where the relevant stock company's shares are delivered thereto by another Corporation, etc. in which the stock company holds shares, in exchange for the shares of the relevant other Corporation, etc., on the occasion of the following acts by the relevant other Corporation, etc. with respect to the shares thereof:

イ組織の変更

(a)entity conversion;

ロ合併

(b)merger;

ハ株式交換（法以外の法令（外国の法令を含む。）に基づく株式交換に相当する行為を含む。）

(c)Share Exchange (including acts equivalent to Share Exchanges pursuant to laws and regulations other than the Act (including the laws and regulations of a foreign country));

ニ取得条項付株式（これに相当する株式を含む。）の取得

(d)acquisition of Shares Subject to Call (including equivalent shares);

ホ全部取得条項付種類株式（これに相当する株式を含む。）の取得

(e)acquisition of a Share Subject to Class-Wide Call (including equivalent shares);

四当該株式会社が有する他の法人等の新株予約権等を当該他の法人等が当該新株予約権等の定めに基づき取得することと引換えに当該株式会社の株式の交付をする場合において、当該株式会社の株式の交付を受けるとき。

(iv)when, based on the provisions of the Share Options, etc. of another Corporation, etc. in which the relevant stock company holds Share Options, etc., the stock company's shares are to be delivered by the relevant other Corporation, etc., in exchange for the relevant other Corporation, etc. acquiring its own Share Options, etc., and the stock company's shares have been delivered;

五当該株式会社が法第百十六条第五項、第四百六十九条第五項、第七百八十五条第五項、第七百九十七条第五項又は第八百六条第五項（これらの規定を株式会社について他の法令において準用する場合を含む。）に規定する株式買取請求に応じて当該株式会社の株式を取得する場合

(v)where the relevant stock company acquires shares of itself response to a share purchase demand provided for in the provisions of Article 116, paragraph (5), Article 469, paragraph (5), Article 785, paragraph (5), Article 797, paragraph (5), or Article 806, paragraph (5) of the Act (including the cases where these provisions are applied mutatis mutandis pursuant to other laws and regulations with regard to stock companies);

六合併後消滅する法人等（会社を除く。）から当該株式会社の株式を承継する場合

(vi)where the relevant stock company succeeds to shares of itself from a Corporation, etc. that is to be consolidated in a merger (excluding a Company);

七他の法人等（会社及び外国会社を除く。）の事業の全部を譲り受ける場合において、当該他の法人等の有する当該株式会社の株式を譲り受けるとき。

(vii)if the relevant stock company has been assigned the entirety of the business undertakings of any other Corporation, etc. (excluding Companies and Foreign Companies), and shares of the stock company that were held by the relevant other Corporation, etc. are assigned; and

八その権利の実行に当たり目的を達成するために当該株式会社の株式を取得することが必要かつ不可欠である場合（前各号に掲げる場合を除く。）

(viii)where it is necessary and indispensable for the relevant stock company to acquire shares of itself in order for it to achieve its purpose through the exercise of the rights attached thereto (excluding the cases listed in the preceding items).

（特定の株主から自己の株式を取得する際の通知時期）

(Notification Times When Acquiring Treasury Shares from Specific Shareholders)

第二十八条法第百六十条第二項に規定する法務省令で定める時は、法第百五十六条第一項の株主総会の日の二週間前とする。ただし、次の各号に掲げる場合には、当該各号に定める時とする。

Article 28The time prescribed by Ordinance of the Ministry of Justice as provided for in Article 160, paragraph (2) of the Act is two weeks before the date of the shareholders meeting provided for in Article 156, paragraph (1) of the Act; provided, however, that in the cases listed in the following items, the time is the time prescribed in each item:

一法第二百九十九条第一項の規定による通知を発すべき時が当該株主総会の日の二週間を下回る期間（一週間以上の期間に限る。）前である場合当該通知を発すべき時

(i)where the time to dispatch notice pursuant to the provisions of Article 299, paragraph (1) of the Act is a period of time shorter than two weeks from the date of the shareholders meeting (limited to periods of time of at least one week):the time to dispatch the notice;

二法第二百九十九条第一項の規定による通知を発すべき時が当該株主総会の日の一週間を下回る期間前である場合当該株主総会の日の一週間前

(ii)where the time to dispatch notice pursuant to the provisions of Article 299, paragraph (1) of the Act is a period of time shorter than one week from the date of the shareholders meeting:one week before the date of the shareholders meeting;

三法第三百条の規定により招集の手続を経ることなく当該株主総会を開催する場合当該株主総会の日の一週間前

(iii)where the shareholders meeting is held without following the procedure of calling pursuant to the provisions of Article 300 of the Act:one week before the date of the shareholders meeting.

（議案の追加の請求の時期）

(Time for Requesting Addition of Proposals)

第二十九条法第百六十条第三項に規定する法務省令で定める時は、法第百五十六条第一項の株主総会の日の五日（定款でこれを下回る期間を定めた場合にあっては、その期間）前とする。ただし、前条各号に掲げる場合には、三日（定款でこれを下回る期間を定めた場合にあっては、その期間）前とする。

Article 29The time prescribed by Ordinance of the Ministry of Justice as provided for in Article 160, paragraph (3) of the Act is five days before the date of the shareholders meeting of Article 156, paragraph (1) of the Act (in a case where the articles of incorporation prescribe a shorter period of time, that period of time); provided, however, that in the cases listed in the items of the preceding Article, the time is three days before (in a case where the articles of incorporation prescribe a shorter period of time, that period of time).

（市場価格を超えない額の対価による自己の株式の取得）

(Acquisition of Treasury Shares for Consideration of a Value Not Exceeding Market Price)

第三十条法第百六十一条に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同条に規定する株式の価格とする方法とする。

Article 30The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 161 of the Act is the method of treating whichever is larger between the following amounts as the price of the shares prescribed in the same Article:

一法第百五十六条第一項の決議の日の前日における当該株式を取引する市場における最終の価格（当該日に売買取引がない場合又は当該日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the relevant shares are traded on the day prior to the date of resolution under Article 156, paragraph (1) of the Act (in cases where there is no sales transaction on the date, or in cases where the date falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

二法第百五十六条第一項の決議の日の前日において当該株式が公開買付け等の対象であるときは、当該日における当該公開買付け等に係る契約における当該株式の価格

(ii)when the relevant shares are the target of a Tender Offer, etc. on the day prior to the date of resolution under Article 156, paragraph (1) of the Act, the price of the shares in the contract pertaining to the Tender Offer, etc. on the date.

（取得請求権付株式の行使により株式の数に端数が生ずる場合）

(Where a Fraction Occurs in the Number of Shares Due to Exercise of Shares with Put Option)

第三十一条法第百六十七条第三項第一号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する株式の価格とする方法とする。

Article 31The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 167, paragraph (3), item (i) of the Act is the method of treating whichever is larger between the following amounts as the price of the shares prescribed in the same item:

一法第百六十六条第一項の規定による請求の日（以下この条において「請求日」という。）における当該株式を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the relevant shares are traded on the date of the demand pursuant to the provisions of Article 166, paragraph (1) of the Act (hereinafter referred to as "Date of the Demand" in this Article) (when there is no sales transaction on the Date of the Demand, or where the Date of the Demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

二請求日において当該株式が公開買付け等の対象であるときは、当該請求日における当該公開買付け等に係る契約における当該株式の価格

(ii)when the shares are the target of a Tender Offer, etc. on the Date of the Demand, the price of the relevant shares in the contract pertaining to the Tender Offer, etc. on the Date of the Demand.

（取得請求権付株式の行使により市場価格のある社債等に端数が生ずる場合）

(Where a Fraction Occurs in Bonds, etc. with a Market Price Due to Exercise of Shares with Put Option)

第三十二条法第百六十七条第四項において準用する同条第三項第一号に規定する法務省令で定める方法は、次の各号に掲げる財産の区分に応じ、当該各号に定める額をもって当該財産の価格とする方法とする。

Article 32The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 167, paragraph (3), item (i) of the Act, as applied mutatis mutandis pursuant to paragraph (4) of the same Article is the method of treating the price prescribed in each of the following items as the price of the relevant assets, in accordance with the categories of assets listed therein:

一社債（新株予約権付社債についてのものを除く。以下この号において同じ。）法第百六十六条第一項の規定による請求の日（以下この条において「請求日」という。）における当該社債を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)Bonds (excluding Bonds with Share Options; hereinafter the same applies in this item):the closing price in the market on which the Bonds are traded on the date of the demand pursuant to the provisions of Article 166, paragraph (1) of the Act (hereinafter referred to as "Date of the Demand" in this Article) (if there is no sales transaction on the Date of the Demand, or if the Date of the Demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

二新株予約権（当該新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債。以下この号において同じ。）　次に掲げる額のうちいずれか高い額

(ii)Share Options (when the Share Options are attached to Bonds with Share Options, the Bonds with Share Options; hereinafter the same applies in this item): the amount whichever larger between the following amounts:

イ請求日における当該新株予約権を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the Share Options are traded on the Date of the Demand (if there is no sales transaction on the Date of the Demand, or if the Date of the Demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

ロ請求日において当該新株予約権が公開買付け等の対象であるときは、当該請求日における当該公開買付け等に係る契約における当該新株予約権の価格

(b)when the Share Options are the target of a Tender Offer, etc. on the Date of the Demand, the price of the Share Options in the contract pertaining to the Tender Offer, etc. on the Date of the Demand.

（取得請求権付株式の行使により市場価格のない社債等に端数が生ずる場合）

(Where a Fraction Occurs in Bonds, etc. with No Market Price Due to Exercise of Shares with Put Option)

第三十三条法第百六十七条第四項において準用する同条第三項第二号に規定する法務省令で定める額は、次の各号に掲げる場合の区分に応じ、当該各号に定める額とする。

Article 33The amounts prescribed by Ordinance of the Ministry of Justice as provided for in Article 167, paragraph (3), item (ii) of the Act, as applied mutatis mutandis pursuant to paragraph (4) of the same Article are the amounts prescribed in each of the following items, in accordance with the categories of cases listed therein:

一社債について端数がある場合当該社債の金額

(i)where a fraction is present in respect to a Bond:the amount of the Bond;

二新株予約権について端数がある場合当該新株予約権につき会計帳簿に付すべき価額（当該価額を算定することができないときは、当該新株予約権の目的である各株式についての一株当たり純資産額の合計額から当該新株予約権の行使に際して出資される財産の価額を減じて得た額（零未満である場合にあっては、零））

(ii)where a fraction is present with regard to a Share Option:the value to be indicated in the accounting books in regard to the Share Option (when the value cannot be calculated, an amount obtained by subtracting the value of property contributed at the exercise of the Share Option from the total Amount of Net Assets Per Share for each share which is an objective of the Share Option (if less than zero, then zero)).

第四節　単元株式数

Section 4 Share Unit Number

（単元株式数）

(Share Unit Number)

第三十四条法第百八十八条第二項に規定する法務省令で定める数は、千及び発行済株式の総数の二百分の一に当たる数とする。

Article 34The number prescribed by Ordinance of the Ministry of Justice as provided for in Article 188, paragraph (2) of the Act is a number corresponding to 1,000 and 0.5 percent of the total number of Issued Shares.

（単元未満株式についての権利）

(Rights on Shares of Less than One Unit)

第三十五条法第百八十九条第二項第六号に規定する法務省令で定める権利は、次に掲げるものとする。

Article 35(1)The rights prescribed by Ordinance of the Ministry of Justice as provided for in Article 189, paragraph (2), item (vi) of the Act are the following:

一法第三十一条第二項各号に掲げる請求をする権利

(i)the right to make the requests listed in the items of Article 31, paragraph (2) of the Act;

二法第百二十二条第一項の規定による株主名簿記載事項（法第百五十四条の二第三項に規定する場合にあっては、当該株主の有する株式が信託財産に属する旨を含む。）を記載した書面の交付又は当該株主名簿記載事項を記録した電磁的記録の提供を請求する権利

(ii)the right to demand the delivery of documents that contain the Matters to Be Stated in the Shareholder Register pursuant to the provisions of Article 122, paragraph (1) of the Act (in the cases prescribed in Article 154-2, paragraph (3) of the Act, including the fact that shares held by the relevant shareholder are included in Trust Property) or the provision of Electronic or Magnetic Records in which the Matters to Be Stated in the Shareholder Register are recorded;

三法第百二十五条第二項各号に掲げる請求をする権利

(iii)the right to make the requests listed in the items of Article 125, paragraph (2) of the Act;

四法第百三十三条第一項の規定による請求（次に掲げる事由により取得した場合における請求に限る。）をする権利

(iv)the right to make the request pursuant to the provisions of Article 133, paragraph (1) of the Act (limited to a request in the case of acquisition on the following grounds):

イ相続その他の一般承継

(a)inheritance or other general succession;

ロ吸収分割又は新設分割による他の会社がその事業に関して有する権利義務の承継

(b)succession to the rights and obligations that another Company holds in relation to business undertakings, through an Absorption-Type Company Split or an Incorporation-Type Company Split;

ハ株式交換又は株式移転による他の株式会社の発行済株式の全部の取得

(c)acquisition of all of the Issued Shares of another stock company in a Share Exchange or Share Transfer;

ニ法第百九十七条第二項の規定による売却

(d)a sale pursuant to the provisions of Article 197, paragraph (2) of the Act;

ホ法第二百三十四条第二項（法第二百三十五条第二項において準用する場合を含む。）の規定による売却

(e)a sale pursuant to the provisions of Article 234, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act);

ヘ競売

(f)auction;

五法第百三十七条第一項の規定による請求（前号イからヘまでに掲げる事由により取得した場合における請求に限る。）をする権利

(v)the right to make the request pursuant to the provisions of Article 137, paragraph (1) of the Act (limited to a request in the case of acquisition on the grounds listed in (a) through (f) in the preceding item);

六株式会社が行う次に掲げる行為により金銭等の交付を受ける権利

(vi)the right to be delivered Monies, etc. as a result of the following acts by a stock company:

イ株式の併合

(a)consolidation of shares;

ロ株式の分割

(b)splitting of shares;

ハ新株予約権無償割当て

(c)Allotment of Share Options without Contribution;

ニ剰余金の配当

(d)dividends of surplus;

ホ組織変更

(e)Entity Conversion; and

七株式会社が行う次の各号に掲げる行為により当該各号に定める者が交付する金銭等の交付を受ける権利

(vii)the right of persons prescribed in the following items to be delivered Monies, etc. as a result of the following acts by a stock company:

イ吸収合併（会社以外の者と行う合併を含み、合併により当該株式会社が消滅する場合に限る。）当該吸収合併後存続するもの

(a)Absorption-Type Merger (including merger with a party other than the Company, limited to the case where the stock company disappears as a result of the merger):the entity surviving the Absorption-Type Merger;

ロ新設合併（会社以外の者と行う合併を含む。）当該新設合併により設立されるもの

(b)Consolidation-Type Merger (including merger with a party other than the Company):the entity incorporated in the Consolidation-Type Merger;

ハ株式交換株式交換完全親会社

(c)Share Exchange:the Wholly Owning Parent Company Resulting from the Share Exchange;

ニ株式移転株式移転設立完全親会社

(d)Share Transfer:the Wholly Owning Parent Company Incorporated in the Share Transfer.

２前項の規定にかかわらず、株式会社が株券発行会社である場合には、法第百八十九条第二項第六号に規定する法務省令で定める権利は、次に掲げるものとする。

(2)Notwithstanding the provisions of the preceding paragraph, when a stock company is a Share Certificate-Issuing Company, the rights prescribed by Ordinance of the Ministry of Justice as provided for in Article 189, paragraph (2), item (vi) of the Act are the following:

一前項第一号、第三号、第六号及び第七号に掲げる権利

(i)the rights listed in item (i), item (iii), item (vi), and item (vii) of the preceding paragraph;

二法第百三十三条第一項の規定による請求をする権利

(ii)the right to make the requests under the provisions of Article 133, paragraph (1) of the Act;

三法第百三十七条第一項の規定による請求をする権利

(iii)the right to make the requests under the provisions of Article 137, paragraph (1) of the Act;

四法第百八十九条第三項の定款の定めがある場合以外の場合における法第二百十五条第四項及び第二百十七条第六項の規定による株券の発行を請求する権利

(iv)the right to demand issuance of share certificates pursuant to the provisions of Article 215, paragraph (4) and Article 217, paragraph (6) of the Act in cases other than cases where the articles of incorporation contain the provisions under Article 189, paragraph (3) of the Act; and

五法第百八十九条第三項の定款の定めがある場合以外の場合における法第二百十七条第一項の規定による株券の所持を希望しない旨の申出をする権利

(v)the right to make an offer not to possess share certificates pursuant to the provisions of Article 217, paragraph (1) of the Act in cases other than the cases prescribed in the articles of incorporation under Article 189, paragraph (3) of the Act.

（市場価格のある単元未満株式の買取りの価格）

(Purchase Price of Shares of Less than One Unit with Market Price)

第三十六条法第百九十三条第一項第一号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する株式の価格とする方法とする。

Article 36The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 193, paragraph (1), item (i) of the Act is the method of treating whichever is larger between the following amounts as the price of the shares prescribed in the same item:

一法第百九十二条第一項の規定による請求の日（以下この条において「請求日」という。）における当該株式を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the relevant shares are traded on the date of the demand pursuant to the provisions of Article 192, paragraph (1) of the Act (hereinafter referred to as "Date of the Demand" in this Article) (if there is no sales transaction on the Date of the Demand, or if the Date of the Demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

二請求日において当該株式が公開買付け等の対象であるときは、当該請求日における当該公開買付け等に係る契約における当該株式の価格

(ii)when the shares are the target of a Tender Offer, etc. on the Date of the Demand, the price of the relevant shares in the contract pertaining to the Tender Offer, etc. on the Date of the Demand.

（市場価格のある単元未満株式の売渡しの価格）

(Sale Price of Shares of Less than One Unit with Market Price)

第三十七条法第百九十四条第四項において準用する法第百九十三条第一項第一号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって単元未満株式売渡請求に係る株式の価格とする方法とする。

Article 37The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 193, paragraph (1), item (i) of the Act, as applied mutatis mutandis pursuant to Article 194, paragraph (4) of the Act is the method of treating whichever is larger between the following amounts as the price of the shares pertaining to the Demand to Be Sold Less than One Unit of Shares:

一単元未満株式売渡請求の日（以下この条において「請求日」という。）における当該株式を取引する市場における最終の価格（当該請求日に売買取引がない場合又は当該請求日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the relevant shares are traded on the date of the Demand to Be Sold Less than One Unit of Shares (hereinafter referred to as "Date of the Demand" in this Article) (if there is no sales transaction on the Date of the Demand, or if the Date of the Demand falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

二請求日において当該株式が公開買付け等の対象であるときは、当該請求日における当該公開買付け等に係る契約における当該株式の価格

(ii)when the shares are the target of a Tender Offer, etc. on the Date of the Demand, the price of the shares in the contract pertaining to the Tender Offer, etc. on the Date of the Demand.

第五節　株主に対する通知の省略等

Section 5 Omission of Notices to Shareholders

（市場価格のある株式の売却価格）

(Sale Price of Shares with Market Price)

第三十八条法第百九十七条第二項に規定する法務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって同項に規定する株式の価格とする方法とする。

Article 38The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 197, paragraph (2) of the Act is the method of treating the amount provided for in each of the following items as the price of the shares prescribed in the same paragraph, in accordance with the categories of cases listed therein:

一当該株式を市場において行う取引によって売却する場合当該取引によって売却する価格

(i)where the shares are sold through transactions in a market:the price at sale by the transactions; or

二前号に掲げる場合以外の場合　次に掲げる額のうちいずれか高い額

(ii)in cases other than the case listed in the preceding item: the amount whichever larger between the following amounts:

イ法第百九十七条第二項の規定により売却する日（以下この条において「売却日」という。）における当該株式を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the shares are traded on the date of the sale pursuant to the provisions of Article 197, paragraph (2) of the Act (hereinafter referred to as "Date of the Sale" in this Article) (if there is no sales transaction on the Date of the Sale, or if the Date of the Sale falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

ロ売却日において当該株式が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該株式の価格

(b)when the shares are the target of a Tender Offer, etc. on the Date of the Sale, the price of the shares in the contract pertaining to the Tender Offer, etc. on the Date of the Sale.

（公告事項）

(Matters for Public Notice)

第三十九条法第百九十八条第一項に規定する法務省令で定める事項は、次に掲げるものとする。

Article 39The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 198, paragraph (1) of the Act are the following:

一法第百九十七条第一項の株式（以下この条において「競売対象株式」という。）の競売又は売却をする旨

(i)a statement to the effect that shares under Article 197, paragraph (1) of the Act (hereinafter referred to as "Shares Subject to Auction" in this Article) are being auctioned or sold;

二競売対象株式の株主として株主名簿に記載又は記録がされた者の氏名又は名称及び住所

(ii)the name and address of the person stated or recorded in the shareholder register as a shareholder of the Shares Subject to Auction;

三競売対象株式の数（種類株式発行会社にあっては、競売対象株式の種類及び種類ごとの数）

(iii)the number of Shares Subject to Auction (for a Company with Class Shares, the classes of Shares Subject to Auction and the number per class); and

四競売対象株式につき株券が発行されているときは、当該株券の番号

(iv)when share certificates are issued for Shares Subject to Auction, the serial number of the share certificates.

第六節　募集株式の発行等

Section 6 Issuance of Shares for Subscription

（募集事項の通知等を要しない場合）

(Where Notice of Subscription Requirements Is Not Required)

第四十条法第二百一条第五項に規定する法務省令で定める場合は、株式会社が同条第三項に規定する期日の二週間前までに、金融商品取引法の規定に基づき次に掲げる書類（同項に規定する募集事項に相当する事項をその内容とするものに限る。）の届出又は提出をしている場合（当該書類に記載すべき事項を金融商品取引法の規定に基づき電磁的方法により提供している場合を含む。）であって、内閣総理大臣が当該期日の二週間前の日から当該期日まで継続して金融商品取引法の規定に基づき当該書類を公衆の縦覧に供しているときとする。

Article 40The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 201, paragraph (5) of the Act are cases where a stock company reports or submits the following documents (limited to documents having as content matters equivalent to the subscription requirements provided for in the same paragraph) pursuant to the provisions of the Financial Instruments and Exchange Act (including cases where the matters to be stated in the documents are provided by Electronic or Magnetic Means pursuant to the provisions of the Financial Instruments and Exchange Act) by two weeks prior to the date provided for in paragraph (3) of the same Article of the Act, and are the times at which the Prime Minister provides the documents for public inspection continuously from the day of two weeks before the date to the date pursuant to the provisions of the Financial Instruments and Exchange Act:

一金融商品取引法第四条第一項から第三項までの届出をする場合における同法第五条第一項の届出書（訂正届出書を含む。）

(i)the statement under Article 5, paragraph (1) of the Financial Instruments and Exchange Act in cases where the notification under Article 4, paragraph (1) through paragraph (3) of the same Act is to be made (including an amendment);

二金融商品取引法第二十三条の三第一項に規定する発行登録書及び同法第二十三条の八第一項に規定する発行登録追補書類（訂正発行登録書を含む。）

(ii)the shelf registration statement provided for in Article 23-3, paragraph (1) of the Financial Instruments and Exchange Act and the shelf registration supplements provided for in Article 23-8, paragraph (1) of the same Act (including amendment shelf registration statements);

三金融商品取引法第二十四条第一項に規定する有価証券報告書（訂正報告書を含む。）

(iii)securities reports provided for in Article 24, paragraph (1) of the Financial Instruments and Exchange Act (including amendment reports);

四金融商品取引法第二十四条の四の七第一項に規定する四半期報告書（訂正報告書を含む。）

(iv)quarterly reports provided for in Article 24-4-7, paragraph (1) of the Financial Instruments and Exchange Act (including amendment reports);

五金融商品取引法第二十四条の五第一項に規定する半期報告書（訂正報告書を含む。）

(v)semiannual reports provided for in Article 24-5, paragraph (1) of the Financial Instruments and Exchange Act (including amendment reports); and

六金融商品取引法第二十四条の五第四項に規定する臨時報告書（訂正報告書を含む。）

(vi)extraordinary reports provided for in Article 24-5, paragraph (4) of the Financial Instruments and Exchange Act (including amendment reports).

（申込みをしようとする者に対して通知すべき事項）

(Matters to Be Notified to Persons Who Wish to Make an Offer)

第四十一条法第二百三条第一項第四号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 41The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 203, paragraph (1), item (iv) of the Act are the following:

一発行可能株式総数（種類株式発行会社にあっては、各種類の株式の発行可能種類株式総数を含む。）

(i)the Total Number of Authorized Shares (for a Company with Class Shares, including the Total Number of Authorized Shares in a Class for each class of shares);

二株式会社（種類株式発行会社を除く。）が発行する株式の内容として法第百七条第一項各号に掲げる事項を定めているときは、当該株式の内容

(ii)when a stock company (excluding Companies with Class Shares) prescribes the matters listed in the items of Article 107, paragraph (1) of the Act as the features of shares issued by the stock company, the features of the shares;

三株式会社（種類株式発行会社に限る。）が法第百八条第一項各号に掲げる事項につき内容の異なる株式を発行することとしているときは、各種類の株式の内容（ある種類の株式につき同条第三項の定款の定めがある場合において、当該定款の定めにより株式会社が当該種類の株式の内容を定めていないときは、当該種類の株式の内容の要綱）

(iii)when a stock company (limited to a Company with Class Shares) is required to issue shares of differing features for the matters listed in the items of Article 108, paragraph (1) of the Act, the features of each class of shares (when the articles of incorporation contain provisions with respect to a class of shares under paragraph (3) of the same Article, and the stock company does not prescribe the features of the class of shares based on the provisions of the articles of incorporation, an outline of the features of the class of shares);

四単元株式数についての定款の定めがあるときは、その単元株式数（種類株式発行会社にあっては、各種類の株式の単元株式数）

(iv)when the articles of incorporation contain provisions regarding Share Unit Numbers, those Share Unit Numbers (for a Company with Class Shares, the Share Unit Number for each class of shares);

五次に掲げる定款の定めがあるときは、その規定

(v)when the following provisions are present in the articles of incorporation, those provisions:

イ法第百三十九条第一項、第百四十条第五項又は第百四十五条第一号若しくは第二号に規定する定款の定め

(a)provisions of the articles of incorporation provided for in Article 139, paragraph (1), Article 140, paragraph (5), or Article 145, item (i) or item (ii) of the Act;

ロ法第百六十四条第一項に規定する定款の定め

(b)provisions of the articles of incorporation provided for in Article 164, paragraph (1) of the Act;

ハ法第百六十七条第三項に規定する定款の定め

(c)provisions of the articles of incorporation provided for in Article 167, paragraph (3) of the Act;

ニ法第百六十八条第一項又は第百六十九条第二項に規定する定款の定め

(d)provisions of the articles of incorporation provided for in Article 168, paragraph (1) and Article 169, paragraph (2) of the Act;

ホ法第百七十四条に規定する定款の定め

(e)provisions of the articles of incorporation provided for in Article 174 of the Act;

ヘ法第三百四十七条に規定する定款の定め

(f)provisions of the articles of incorporation provided for in Article 347 of the Act; and

ト第二十六条第一号又は第二号に規定する定款の定め

(g)provisions of the articles of incorporation provided for in Article 26, item (i) and item (ii) of the Act.

六株主名簿管理人を置く旨の定款の定めがあるときは、その氏名又は名称及び住所並びに営業所

(vi)when the articles of incorporation contain provisions to the effect that a Shareholder Register Administrator is to be appointed, the name, address, and business office of that Administrator; and

七定款に定められた事項（法第二百三条第一項第一号から第三号まで及び前各号に掲げる事項を除く。）であって、当該株式会社に対して募集株式の引受けの申込みをしようとする者が当該者に対して通知することを請求した事項

(vii)matters provided for in the articles of incorporation (excluding the matters listed in Article 203, paragraph (1), item (i) through item (iii) of the Act and in the preceding items) of which persons who wish to make an offer to the stock company to subscribe for Shares for Subscription request notice to the relevant persons.

（申込みをしようとする者に対する通知を要しない場合）

(Where Persons Who Wish to Make an Offer Need Not Be Notified)

第四十二条法第二百三条第四項に規定する法務省令で定める場合は、次に掲げる場合であって、株式会社が同条第一項の申込みをしようとする者に対して同項各号に掲げる事項を提供している場合とする。

Article 42The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 203, paragraph (4) of the Act are the following cases, in which the stock company provides the matters listed in each item of the same paragraph to persons who wish to make the offer under paragraph (1) of the same Article:

一当該株式会社が金融商品取引法の規定に基づき目論見書に記載すべき事項を電磁的方法により提供している場合

(i)where the stock company provides matters to be stated in the prospectus pursuant to the provisions of the Financial Instruments and Exchange Act by Electronic or Magnetic Means; and

二当該株式会社が外国の法令に基づき目論見書その他これに相当する書面その他の資料を提供している場合

(ii)where the stock company provides a prospectus or other equivalent document or other material pursuant to the laws and regulations of a foreign country.

（検査役の調査を要しない市場価格のある有価証券）

(Securities with a Market Price Not Requiring an Investigation by the Inspector)

第四十三条法第二百七条第九項第三号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する有価証券の価格とする方法とする。

Article 43The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 207, paragraph (9), item (iii) of the Act is the method of treating whichever is larger between the following amounts as the price of Securities prescribed in the same item:

一法第百九十九条第一項第三号の価額を定めた日（以下この条において「価額決定日」という。）における当該有価証券を取引する市場における最終の価格（当該価額決定日に売買取引がない場合又は当該価額決定日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the Securities are traded on the date for determining the value in Article 199, paragraph (1), item (iii) of the Act (hereinafter referred to as "Date of Value Determination" in this Article) (in cases where there is no sales transaction on the Date of Value Determination, or in cases where the Date of Value Determination falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

二価額決定日において当該有価証券が公開買付け等の対象であるときは、当該価額決定日における当該公開買付け等に係る契約における当該有価証券の価格

(ii)when the Securities are the target of a Tender Offer, etc. on the Date of Value Determination, the price of the Securities in the contract pertaining to the Tender Offer, etc. on the Date of Value Determination.

（出資された財産等の価額が不足する場合に責任をとるべき取締役等）

(Directors to Be Liable in Case of a Shortfall in the Value of Property Contributed)

第四十四条法第二百十三条第一項第一号に規定する法務省令で定めるものは、次に掲げる者とする。

Article 44The persons prescribed by Ordinance of the Ministry of Justice as provided for in Article 213, paragraph (1), item (i) of the Act are the following:

一現物出資財産（法第二百七条第一項に規定する現物出資財産をいう。以下この条から第四十六条までにおいて同じ。）の価額の決定に関する職務を行った取締役及び執行役

(i)directors and executive officers performing duties related to the determination of value of Properties Contributed in Kind (meaning Properties Contributed in Kind as prescribed in Article 207, paragraph (1) of the Act; hereinafter the same applies from this Article through Article 46);

二現物出資財産の価額の決定に関する株主総会の決議があったときは、当該株主総会において当該現物出資財産の価額に関する事項について説明をした取締役及び執行役

(ii)when the shareholders meeting has passed a resolution regarding determination of the value of Properties Contributed in Kind, the directors and executive officers who delivered explanations regarding matters related to the value of the Properties Contributed in Kind at the shareholders meeting; or

三現物出資財産の価額の決定に関する取締役会の決議があったときは、当該取締役会の決議に賛成した取締役

(iii)when the board of directors has passed a resolution regarding determination of the value of Properties Contributed in Kind, the directors who approved the resolution at the board of directors.

第四十五条法第二百十三条第一項第二号に規定する法務省令で定めるものは、次に掲げる者とする。

Article 45The persons prescribed by Ordinance of the Ministry of Justice as provided for in Article 213, paragraph (1), item (ii) of the Act are the following:

一株主総会に現物出資財産の価額の決定に関する議案を提案した取締役

(i)directors who submitted a proposal related to determination of the value of Properties Contributed in Kind at a shareholders meeting;

二前号の議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。）

(ii)directors who consent to adoption of the proposal submission under the preceding item (excluding directors of a Company with Board of Directors); and

三第一号の議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役

(iii)when the proposal submission under item (i) is made pursuant to a resolution at the board of directors, the directors who approved the resolution at the board of directors.

第四十六条法第二百十三条第一項第三号に規定する法務省令で定めるものは、取締役会に現物出資財産の価額の決定に関する議案を提案した取締役及び執行役とする。

Article 46The persons prescribed by Ordinance of the Ministry of Justice as provided for in Article 213, paragraph (1), item (iii) of the Act are directors and executive officers who submitted a proposal regarding the determination of the value of Properties Contributed in Kind to the board of directors.

第七節　株券

Section 7 Share Certificates

（株券喪失登録請求）

(Request for Registration of Lost Share Certificate)

第四十七条法第二百二十三条の規定による請求（以下この条において「株券喪失登録請求」という。）は、この条に定めるところにより、行わなければならない。

Article 47(1)Any request pursuant to the provisions of Article 223 of the Act (hereinafter referred to as a "Request for Registration of Lost Share Certificate" in this Article) must be made pursuant to the provisions of this Article.

２株券喪失登録請求は、株券喪失登録請求をする者（次項において「株券喪失登録請求者」という。）の氏名又は名称及び住所並びに喪失した株券の番号を明らかにしてしなければならない。

(2)The Request for Registration of Lost Share Certificate must disclose the name and address of the person who makes a Request for Registration of Lost Share Certificate (in the following paragraph, referred to as the "Person Requesting Registration of Lost Share Certificate") as well as the serial numbers of the lost share certificate.

３株券喪失登録請求者が株券喪失登録請求をしようとするときは、次の各号に掲げる場合の区分に応じ、当該各号に定める資料を株式会社に提供しなければならない。

(3)When a Person Requesting Registration of Lost Share Certificate wishes to make a Request for Registration of Lost Share Certificate, the Person Requesting Registration of Lost Share Certificate must provide the stock company with the materials as prescribed in the following items, in accordance with the categories of cases listed therein:

一株券喪失登録請求者が当該株券に係る株式の株主又は登録株式質権者として株主名簿に記載又は記録がされている者である場合株券の喪失の事実を証する資料

(i)where the Person Requesting Registration of Lost Share Certificate is a person stated or recorded in the shareholder register as the shareholder or as the Registered Pledgee of Shares of the shares pertaining to the share certificates:materials certifying the fact of the loss of share certificates;

二前号に掲げる場合以外の場合　次に掲げる資料

(ii)in cases other than the case listed in the preceding item: materials listed in the following:

イ株券喪失登録請求者が株券喪失登録請求に係る株券を、当該株券に係る株式につき法第百二十一条第三号の取得の日として株主名簿に記載又は記録がされている日以後に所持していたことを証する資料

(a)materials certifying that the Person Requesting Registration of Lost Share Certificate possessed the share certificate pertaining to the Request for Registration of Lost Share Certificate on or after the date stated or recorded in the shareholder register as the date of acquisition under Article 121, item (iii) of the Act for the shares pertaining to the share certificate;

ロ株券の喪失の事実を証する資料

(b)materials certifying the fact of the loss of share certificates.

４株券喪失登録に係る株券が会社法の施行に伴う関係法律の整備等に関する法律の施行に伴う経過措置を定める政令（平成十七年政令第三百六十七号）第二条の規定により法第百二十一条第三号の規定が適用されない株式に係るものである場合における前項第二号の規定の適用については、同号中「次に」とあるのは、「ロに」とする。

(4)Regarding the application of the provisions of item (ii) of the preceding paragraph when the share certificate pertaining to the Registration of Lost Share Certificate is related to shares for which the provisions of Article 121, item (iii) of the Act are not applied pursuant to the provisions of Article 2 of the Cabinet Order Prescribing Transitional Measures That Accompany the Enforcement of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (Cabinet Order No. 367 of 2005), the term "following" in the same item is deemed to be replaced by "in (b)."

（株券を所持する者による抹消の申請）

(Application for Cancellation by a Person in Possession of Share Certificates)

第四十八条法第二百二十五条第一項の規定による申請は、株券を提示し、当該申請をする者の氏名又は名称及び住所を明らかにしてしなければならない。

Article 48An application pursuant to the provisions of Article 225, paragraph (1) of the Act must present the share certificates and disclose the name and address of the person filing the application.

（株券喪失登録者による抹消の申請）

(Application for Cancellation by the Registrant of Lost Share Certificate)

第四十九条法第二百二十六条第一項の規定による申請は、当該申請をする株券喪失登録者の氏名又は名称及び住所並びに当該申請に係る株券喪失登録がされた株券の番号を明らかにしてしなければならない。

Article 49An application pursuant to the provisions of Article 226, paragraph (1) of the Act must disclose the name and address of the Registrant of Lost Share Certificate who is filing the application, as well as the serial number of the share certificate for which the Registration of Lost Share Certificate was made.

第八節　雑則

Section 8 Miscellaneous Provisions

（株式の発行等により一に満たない株式の端数を処理する場合における市場価格）

(Market Price in the Case of Treatment of Fractional Shares of Less Than One Full Share Resulting from Issuance of Shares)

第五十条法第二百三十四条第二項に規定する法務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって同項に規定する株式の価格とする方法とする。

Article 50The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 234, paragraph (2) of the Act is the method of treating the amounts provided for in each of following items as the price of the shares prescribed in the same item, in accordance with the categories of cases listed therein:

一当該株式を市場において行う取引によって売却する場合当該取引によって売却する価格

(i)where the relevant shares are sold through transactions in a market:the price at sale by the transactions; or

二前号に掲げる場合以外の場合　次に掲げる額のうちいずれか高い額

(ii)in cases other than the case listed in the preceding item: the amount whichever larger between the following amounts:

イ法第二百三十四条第二項の規定により売却する日（以下この条において「売却日」という。）における当該株式を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the relevant shares are traded on the date of the sale pursuant to the provisions of Article 234, paragraph (2) of the Act (hereinafter referred to as "Date of the Sale" in this Article) (if there is no sales transaction on the Date of the Sale, or if the Date of the Sale falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

ロ売却日において当該株式が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該株式の価格

(b)when the relevant shares are the target of a Tender Offer, etc. on the Date of the Sale, the price of the shares in the contract pertaining to the Tender Offer, etc. on the Date of the Sale.

（一に満たない社債等の端数を処理する場合における市場価格）

(Market Price in the Case of Treatment of Fractional Bonds, etc. of Less Than One Full Bond)

第五十一条法第二百三十四条第六項において準用する同条第二項に規定する法務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって同条第六項において準用する同条第二項の規定により売却する財産の価格とする方法とする。

Article 51The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to the provisions of paragraph (6) of the same Article, is the method of treating the amount prescribed in each of the following items as the price of the assets sold pursuant to the provisions of paragraph (2) of the same Article, as applied mutatis mutandis pursuant to paragraph (6) of the same Article, in accordance with the categories of cases listed therein:

一法第二百三十四条第六項に規定する社債又は新株予約権を市場において行う取引によって売却する場合当該取引によって売却する価格

(i)where the Bonds or Share Options prescribed in Article 234, paragraph (6) of the Act are sold through transactions in a market:the price at sale by the transactions;

二前号に掲げる場合以外の場合において、社債（新株予約権付社債についての社債を除く。以下この号において同じ。）を売却するとき法第二百三十四条第六項において準用する同条第二項の規定により売却する日（以下この条において「売却日」という。）における当該社債を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(ii)in cases other than the case listed in the preceding item, when Bonds (excluding Bonds for Bonds with Share Options; hereinafter the same applies in this item) are sold:the closing price in the market on which the Bonds are traded on the date of the sale pursuant to the provisions of Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to paragraph (6) of the same Article (hereinafter referred to as "Date of the Sale" in this Article) (when there is no sales transaction on the Date of the Sale, or where the Date of the Sale falls on a holiday for the relevant market, the execution price of the first sales transaction after that point);

三第一号に掲げる場合以外の場合において、新株予約権（当該新株予約権が新株予約権付社債に付されたものである場合にあっては、当該新株予約権付社債。以下この号において同じ。）を売却するとき　次に掲げる額のうちいずれか高い額

(iii)in cases other than the case listed in item (i), when Share Options (when the Share Option is attached to a Bond with Share Option, the Bond with Share Option; hereinafter the same applies in this item) are sold: the amount whichever larger between the following amounts:

イ売却日における当該新株予約権を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the Share Options are traded on the Date of the Sale (if there is no sales transaction on the Date of the Sale, or if the Date of the Sale falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

ロ売却日において当該新株予約権が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該新株予約権の価格

(b)when the Share Options are the target of a Tender Offer, etc. on the Date of the Sale, the price of the Share Options in the contract pertaining to the Tender Offer, etc. on the Date of the Sale.

（株式の分割等により一に満たない株式の端数を処理する場合における市場価格）

(Market Price in the Case of Treatment of Fractional Shares of Less Than One Full Share Resulting from a Share Split)

第五十二条法第二百三十五条第二項において準用する法第二百三十四条第二項に規定する法務省令で定める方法は、次の各号に掲げる場合の区分に応じ、当該各号に定める額をもって法第二百三十五条第二項において準用する法第二百三十四条第二項に規定する株式の価格とする方法とする。

Article 52The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act, is the method of treating the amount prescribed in each of the following items as the price of the shares sold pursuant to Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act, in accordance with the categories of cases listed therein:

一当該株式を市場において行う取引によって売却する場合当該取引によって売却する価格

(i)where the shares are sold through transactions in a market:the price at sale by the transactions; or

二前号に掲げる場合以外の場合　次に掲げる額のうちいずれか高い額

(ii)in cases other than the case listed in the preceding item: the amount whichever larger between the following amounts:

イ法第二百三十五条第二項において準用する法第二百三十四条第二項の規定により売却する日（以下この条において「売却日」という。）における当該株式を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price in the market on which the shares are traded on the date of the sale pursuant to the provisions of Article 234, paragraph (2) of the Act, as applied mutatis mutandis pursuant to Article 235, paragraph (2) of the Act (hereinafter referred to as "Date of the Sale" in this Article) (in cases where there is no sales transaction on the Date of the Sale, or in cases where the Date of the Sale falls on a holiday for the relevant market, the execution price of the first sales transactions after that point); or

ロ売却日において当該株式が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該株式の価格

(b)when the shares are the target of a Tender Offer, etc. on the Date of the Sale, the price of the shares in the contract pertaining to the Tender Offer, etc. on the Date of the Sale.

第三章　新株予約権

Chapter III Share Options

（募集事項の通知等を要しない場合）

(Cases Where Notice of Subscription Requirements Is Not Necessary)

第五十三条法第二百四十条第四項に規定する法務省令で定める場合は、株式会社が法第二百三十八条第一項第四号に規定する割当日の二週間前までに、金融商品取引法の規定に基づき次に掲げる書類（同項に規定する募集事項に相当する事項をその内容とするものに限る。）の届出又は提出をしている場合（当該書類に記載すべき事項を金融商品取引法の規定に基づき電磁的方法により提供している場合を含む。）であって、内閣総理大臣が当該割当日の二週間前の日から当該割当日まで継続して金融商品取引法の規定に基づき当該書類を公衆の縦覧に供しているときとする。

Article 53The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 240, paragraph (4) of the Act are cases where a stock company reports or submits the following documents (limited to documents having matters equivalent to the subscription requirements provided for in the same paragraph as the content) pursuant to the provisions of the Financial Instruments and Exchange Act (including the cases where the matters to be stated in the documents are provided by Electronic or Magnetic Means pursuant to the provisions of the Financial Instruments and Exchange Act) by two weeks prior to the date of allotment provided for in Article 238, paragraph (1), item (iv) of the Act, and are the times at which the Prime Minister provides the documents for public inspection continuously from the day of two weeks before the date of allotment to the date of allotment pursuant to the provisions of the Financial Instruments and Exchange Act:

一金融商品取引法第四条第一項から第三項までの届出をする場合における同法第五条第一項の届出書（訂正届出書を含む。）

三金融商品取引法第二十四条第一項に規定する有価証券報告書（訂正報告書を含む。）

(iii)securities reports provided for in Article 24, paragraph (1) of the Financial Instruments and Exchange Act (including amendment reports);

四金融商品取引法第二十四条の四の七第一項に規定する四半期報告書（訂正報告書を含む。）

(iv)quarterly reports provided for in Article 24-4-7, paragraph (1) of the Financial Instruments and Exchange Act (including amendment reports);

五金融商品取引法第二十四条の五第一項に規定する半期報告書（訂正報告書を含む。）

(v)semiannual reports provided for in Article 24-5, paragraph (1) of the Financial Instruments and Exchange Act (including amendment reports);

六金融商品取引法第二十四条の五第四項に規定する臨時報告書（訂正報告書を含む。）

(vi)extraordinary reports provided for in Article 24-5, paragraph (4) of the Financial Instruments and Exchange Act (including amendment reports).

（申込みをしようとする者に対する通知すべき事項）

(Matters to Be Notified to Persons Who Wish to Make an Offer)

第五十四条法第二百四十二条第一項第四号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 54The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 242, paragraph (1), item (iv) of the Act are the following:

一発行可能株式総数（種類株式発行会社にあっては、各種類の株式の発行可能種類株式総数を含む。）

(i)the Total Number of Authorized Shares (for a Company with Class Shares, including the Total Number of Authorized Shares in a Class for each class of shares);

二株式会社（種類株式発行会社を除く。）が発行する株式の内容として法第百七条第一項各号に掲げる事項を定めているときは、当該株式の内容

(ii)when the matters listed in the items of Article 107, paragraph (1) of the Act are prescribed as the features of shares issued by a stock company (excluding Companies with Class Shares), the features of the shares;

(iii)when a stock company (limited to a Company with Class Shares) is required to issue shares of differing features for the matters listed in the items of Article 108, paragraph (1) of the Act, the features of each class of shares (when the articles of incorporation contain provisions with respect to a class of shares under paragraph (3) of the same Article, and when the stock company does not prescribe the content of the class of shares based on the provisions of the articles of incorporation, an outline of the features of the class of shares);

四単元株式数についての定款の定めがあるときは、その単元株式数（種類株式発行会社にあっては、各種類の株式の単元株式数）

(iv)when the articles of incorporation contain provisions regarding Share Unit Numbers, those Share Unit Numbers (for a Company with Class Shares, the Share Unit Number for each class of shares);

五次に掲げる定款の定めがあるときは、その規定

(v)when the following provisions are present in the articles of incorporation, those provisions:

イ法第百三十九条第一項、第百四十条第五項又は第百四十五条第一号若しくは第二号に規定する定款の定め

(a)provisions of the articles of incorporation provided for in Article 139, paragraph (1), Article 140, paragraph (5), or Article 145, item (i) or item (ii) of the Act;

ロ法第百六十四条第一項に規定する定款の定め

(b)provisions of the articles of incorporation provided for in Article 164, paragraph (1) of the Act;

ハ法第百六十七条第三項に規定する定款の定め

(c)provisions of the articles of incorporation provided for in Article 167, paragraph (3) of the Act;

ニ法第百六十八条第一項又は第百六十九条第二項に規定する定款の定め

(d)provisions of the articles of incorporation provided for in Article 168, paragraph (1) and Article 169, paragraph (2) of the Act;

ホ法第百七十四条に規定する定款の定め

(e)provisions of the articles of incorporation provided for in Article 174 of the Act;

ヘ法第三百四十七条に規定する定款の定め

(f)provisions of the articles of incorporation provided for in Article 347 of the Act; and

ト第二十六条第一号又は第二号に規定する定款の定め

(g)provisions of the articles of incorporation provided for in Article 26, item (i) or item (ii) of the Act.

六株主名簿管理人を置く旨の定款の定めがあるときは、その氏名又は名称及び住所並びに営業所

(vi)when the articles of incorporation contain provisions to the effect that a Shareholder Register Administrator is to be appointed, the name, address, and business office of that Administrator; and

七定款に定められた事項（法第二百四十二条第一項第一号から第三号まで及び前各号に掲げる事項を除く。）であって、当該株式会社に対して募集新株予約権の引受けの申込みをしようとする者が当該者に対して通知することを請求した事項

(vii)matters provided for in the articles of incorporation (excluding the matters listed in Article 242, paragraph (1), item (i) through item (iii) of the Act and in the preceding items) of which persons who wish to make an offer to the stock company to subscribe for Share Options for Subscription request notice to the relevant persons.

（申込みをしようとする者に対して通知を要しない場合）

(Cases Where Persons Who Wish to Make an Offer Need Not Be Notified)

第五十五条法第二百四十二条第四項に規定する法務省令で定める場合は、次に掲げる場合であって、株式会社が同条第一項の申込みをしようとする者に対して同項各号に掲げる事項を提供している場合とする。

Article 55The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 242, paragraph (4) of the Act are the following cases, in which the stock company provides the matters listed in each item of the same paragraph to persons who wish to make the offer under paragraph (1) of the same Article:

一当該株式会社が金融商品取引法の規定に基づき目論見書に記載すべき事項を電磁的方法により提供している場合

(i)where the stock company provides the matters to be stated in the prospectus pursuant to the provisions of the Financial Instruments and Exchange Act by Electronic or Magnetic Means;

二当該株式会社が外国の法令に基づき目論見書その他これに相当する書面その他の資料を提供している場合

(ii)where the stock company provides a prospectus or other equivalent document or other material pursuant to the laws and regulations of a foreign country.

（新株予約権原簿記載事項の記載等の請求）

(Demand for the Entry of Matters to Be Stated in the Share Option Register)

第五十六条法第二百六十条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 56(1)The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 260, paragraph (2) of the Act are the following cases:

一新株予約権取得者が、新株予約権者として新株予約権原簿に記載若しくは記録がされた者又はその一般承継人に対して当該新株予約権取得者の取得した新株予約権に係る法第二百六十条第一項の規定による請求をすべきことを命ずる確定判決を得た場合において、当該確定判決の内容を証する書面その他の資料を提供して請求をしたとき。

(i)if an Acquirer of Share Options has obtained a final and binding judgment against a person who is stated or recorded in the share option register as a holder of Share Options or a general successor thereof, and where the judgment orders that a demand be made pursuant to the provisions of Article 260, paragraph (1) of the Act pertaining to the Share Options acquired by the Acquirer of Share Options, and the demand is made by providing documents or other materials certifying the content of the final and binding judgment;

二新株予約権取得者が前号の確定判決と同一の効力を有するものの内容を証する書面その他の資料を提供して請求をしたとき。

(ii)when the Acquirer of Share Options makes a demand by providing documents or other materials certifying content to the same effect as the final and binding judgment under the preceding item;

三新株予約権取得者が一般承継により当該株式会社の新株予約権を取得した者である場合において、当該一般承継を証する書面その他の資料を提供して請求をしたとき。

(iii)when the Acquirer of Share Options is a person who has acquired Share Options in the relevant stock company by general succession, and a demand is made by providing documents or other materials certifying the general succession; and

四新株予約権取得者が当該株式会社の新株予約権を競売により取得した者である場合において、当該競売により取得したことを証する書面その他の資料を提供して請求をしたとき。

(iv)when the Acquirer of Share Options is a person who has acquired Share Options in the relevant stock company by auction, and a demand is made by providing documents or other materials certifying the acquisition by auction.

２前項の規定にかかわらず、新株予約権取得者が取得した新株予約権が証券発行新株予約権又は証券発行新株予約権付社債に付された新株予約権である場合には、法第二百六十条第二項に規定する法務省令で定める場合は、新株予約権取得者が新株予約権証券又は新株予約権付社債券を提示して請求をした場合とする。

(2)Notwithstanding the provisions of the preceding paragraph, when the Share Options acquired by the Acquirer of Share Options are Share Options with Issued Certificates or are those attached to Bonds with Share Options with Issued Certificates, the case prescribed by Ordinance of the Ministry of Justice as provided for in Article 260, paragraph (2) of the Act is the case where the demand is made by the Acquirer of Share Options presenting the Share Options with Issued Certificates or Certificates of Bonds with Share Options.

（新株予約権取得者からの承認の請求）

(Request for Approval by Acquirers of Share Options)

第五十七条法第二百六十三条第二項に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 57(1)The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 263, paragraph (2) of the Act are the following cases:

一新株予約権取得者が、新株予約権者として新株予約権原簿に記載若しくは記録がされた者又はその一般承継人に対して当該新株予約権取得者の取得した新株予約権に係る法第二百六十三条第一項の規定による請求をすべきことを命ずる確定判決を得た場合において、当該確定判決の内容を証する書面その他の資料を提供して請求をしたとき。

(i)if an Acquirer of Share Options has obtained a final and binding judgment against a person who is stated or recorded in the share option register as a holder of Share Options or a general successor thereof, and where the judgment orders that a demand be made pursuant to the provisions of Article 263, paragraph (1) of the Act pertaining to the Share Options acquired by the Acquirer of Share Options, and the demand is made by providing documents or other materials certifying the content of the final and binding judgment;

二新株予約権取得者が前号の確定判決と同一の効力を有するものの内容を証する書面その他の資料を提供して請求をしたとき。

(ii)when the Acquirer of Share Options makes a demand by providing documents or other materials certifying content to the same effect as the final and binding judgment under the preceding item;

三新株予約権取得者が当該株式会社の新株予約権を競売により取得した者である場合において、当該競売により取得したことを証する書面その他の資料を提供して請求をしたとき。

(iii)when an Acquirer of Share Options is a person who has obtained Share Options in the relevant stock company by auction, and a demand is made by providing documents or other materials certifying the acquisition by auction.

２前項の規定にかかわらず、新株予約権取得者が取得した新株予約権が証券発行新株予約権又は証券発行新株予約権付社債に付された新株予約権である場合には、法第二百六十三条第二項に規定する法務省令で定める場合は、新株予約権取得者が新株予約権証券又は新株予約権付社債券を提示して請求をした場合とする。

(2)Notwithstanding the provisions of the preceding paragraph, the Share Options acquired by the Acquirer of Share Options are Share Options with Issued Certificates or are those attached to Bonds with Share Options with Issued Certificates, the case prescribed by Ordinance of the Ministry of Justice as provided for in Article 263, paragraph (2) of the Act is the case where the demand is made by the Acquirer of Share Options presenting the Share Options with Issued Certificates or Certificates of Bonds with Share Options.

（新株予約権の行使により株式に端数が生じる場合）

(Where a Fraction Occurs in the Shares Due to the Exercise of Share Options)

第五十八条法第二百八十三条第一号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する株式の価格とする方法とする。

Article 58The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 283, item (i) of the Act is the method of treating whichever is larger between the following amounts as the price of the shares prescribed in the same item:

一新株予約権の行使の日（以下この条において「行使日」という。）における当該株式を取引する市場における最終の価格（当該行使日に売買取引がない場合又は当該行使日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the shares are traded on the date of the exercise of the Share Option (hereinafter referred to as "Date of Exercise" in this Article) (if there is no sales transaction on the Date of Exercise, or if the Date of Exercise falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

二行使日において当該株式が公開買付け等の対象であるときは、当該行使日における当該公開買付け等に係る契約における当該株式の価格

(ii)when the shares are the target of a Tender Offer, etc. on the Date of Exercise, the price of the shares in the contract pertaining to the Tender Offer, etc. on the Date of Exercise.

（検査役の調査を要しない市場価格のある有価証券）

(Securities with a Market Price Not Requiring an Investigation by the Inspector)

第五十九条法第二百八十四条第九項第三号に規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって同号に規定する有価証券の価格とする方法とする。

Article 59The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 284, paragraph (9), item (iii) of the Act is the method of treating whichever is larger between the following amounts as the price of the Securities prescribed in the same item:

一新株予約権の行使の日（以下この条において「行使日」という。）における当該有価証券を取引する市場における最終の価格（当該行使日に売買取引がない場合又は当該行使日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(i)the closing price in the market on which the Securities are traded on the date of the exercise of the Share Option (hereinafter referred to as "Date of Exercise" in this Article) (in cases where there is no sales transaction on the Date of Exercise, or in cases where the Date of Exercise falls on a holiday for the relevant market, the execution price of the first sales transaction after that point); or

二行使日において当該有価証券が公開買付け等の対象であるときは、当該行使日における当該公開買付け等に係る契約における当該有価証券の価格

(ii)when the Securities are the target of a Tender Offer, etc. on the Date of Exercise, the price of the Securities in the contract pertaining to the Tender Offer, etc. on the Date of Exercise.

（出資された財産等の価額が不足する場合に責任をとるべき取締役等）

(Directors to Assume Liability in Case of a Shortfall in the Value of Property Contributed)

第六十条法第二百八十六条第一項第一号に規定する法務省令で定めるものは、次に掲げる者とする。

Article 60The persons prescribed by Ordinance of the Ministry of Justice as provided for in Article 286, paragraph (1), item (i) of the Act are the following:

一現物出資財産（法第二百八十四条第一項に規定する現物出資財産をいう。以下この条から第六十二条までにおいて同じ。）の価額の決定に関する職務を行った取締役及び執行役

(i)directors and executive officers performing duties related to the determination of value of Properties Contributed in Kind (meaning Properties Contributed in Kind as provided for in Article 284, paragraph (1) of the Act; hereinafter the same applies from this Article through Article 62);

(ii)when a shareholders meeting has passed a resolution regarding determination of the value of Properties Contributed in Kind, the directors and executive offers who delivered explanations regarding matters related to the value of the Properties Contributed in Kind at the shareholders meeting; and

三現物出資財産の価額の決定に関する取締役会の決議があったときは、当該取締役会の決議に賛成した取締役

(iii)when the board of directors has passed a resolution regarding determination of the value of Properties Contributed in Kind, the directors who approved the resolution at the board of directors.

第六十一条法第二百八十六条第一項第二号に規定する法務省令で定めるものは、次に掲げる者とする。

Article 61The persons prescribed by Ordinance of the Ministry of Justice as provided for in Article 286, paragraph (1), item (ii) of the Act are the following:

一株主総会に現物出資財産の価額の決定に関する議案を提案した取締役

(i)directors who submitted a proposal related to determination of the value of Properties Contributed in Kind at a shareholders meeting;

二前号の議案の提案の決定に同意した取締役（取締役会設置会社の取締役を除く。）

(ii)directors who consent to adoption of the proposal submission under the preceding item (excluding directors of a Company with Board of Directors); and

三第一号の議案の提案が取締役会の決議に基づいて行われたときは、当該取締役会の決議に賛成した取締役

(iii)when the proposal submission under item (i) is made pursuant to a resolution at the board of directors, the directors who approved the resolution at the board of directors.

第六十二条法第二百八十六条第一項第三号に規定する法務省令で定めるものは、取締役会に現物出資財産の価額の決定に関する議案を提案した取締役及び執行役とする。

Article 62The persons prescribed by Ordinance of the Ministry of Justice as provided for in Article 286, paragraph (1), item (iii) of the Act are directors and executive officers who submitted a proposal regarding the determination of the value of Properties Contributed in Kind to the board of directors.

第四章　機関

Chapter IV Organs

第一節　株主総会及び種類株主総会

Section 1 Shareholders Meeting and General Meeting of Class Shareholders

第一款　通則

Subsection 1 General Rules

（招集の決定事項）

(Matters Determined for Calling a Shareholders Meeting)

第六十三条法第二百九十八条第一項第五号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 63The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 298, paragraph (1), item (v) of the Act are the following:

一法第二百九十八条第一項第一号に規定する株主総会が定時株主総会である場合において、同号の日が次に掲げる要件のいずれかに該当するときは、その日時を決定した理由（ロに該当する場合にあっては、その日時を決定したことにつき特に理由がある場合における当該理由に限る。）

(i)when the shareholders meeting provided for in Article 298, paragraph (1), item (i) of the Act is the annual shareholders meeting, and the date under the same item is one that falls under any of the following requirements, the reason for determining that date and time (where the date falls under requirement (b), limited where a special reason exists for having decided on that date and time):

イ当該日が前事業年度に係る定時株主総会の日に応当する日と著しく離れた日であること。

(a)that the date is a date that is markedly distant from the date corresponding to the date of the annual shareholders meeting for the previous business year; or

ロ株式会社が公開会社である場合において、当該日と同一の日において定時株主総会を開催する他の株式会社（公開会社に限る。）が著しく多いこと。

(b)that, when a stock company is a Public Company, a great many other stock companies (limited to Public Companies) are holding annual shareholders meetings on the same date as the relevant date;

二法第二百九十八条第一項第一号に規定する株主総会の場所が過去に開催した株主総会のいずれの場所とも著しく離れた場所であるとき（次に掲げる場合を除く。）は、その場所を決定した理由

(ii)when the place of the shareholders meeting provided for in Article 298, paragraph (1), item (i) of the Act is a place that is significantly distant from any of the place of shareholders' meetings held in the past (excluding the following cases), the reason for having decided on that place:

イ当該場所が定款で定められたものである場合

(a)where the place is prescribed by the articles of incorporation; and

ロ当該場所で開催することについて株主総会に出席しない株主全員の同意がある場合

(b)where all shareholders who will not be present at the shareholders meeting consent to the meeting being held at the place;

三法第二百九十八条第一項第三号又は第四号に掲げる事項を定めたときは、次に掲げる事項（定款にロからニまで及びヘに掲げる事項についての定めがある場合又はこれらの事項の決定を取締役に委任する旨を決定した場合における当該事項を除く。）

(iii)when the matters listed in Article 298, paragraph (1), item (iii) or item (iv) of the Act have been prescribed, the following matters (excluding cases where the articles of incorporation provide for the matters listed in (b) through (d) and (f) and where a determination has been made to delegate the decisions on these matters to the directors, the matters):

イ次款の規定により株主総会参考書類に記載すべき事項（第八十六条第三号及び第四号、第八十七条第三号及び第四号、第八十八条第三号及び第四号、第八十九条第三号、第九十条第三号、第九十一条第三号並びに第九十二条第三号に掲げる事項を除く。）

(a)the matters to be stated in Reference Documents for Shareholders Meeting pursuant to the provisions of the following Subsection (excluding the matters listed in Article 86, item (iii) and item (iv), Article 87, item (iii) and item (iv), Article 88, item (iii) and item (iv), Article 89, item (iii), Article 90, item (iii), Article 91, item (iii), and Article 92, item (iii));

ロ特定の時（株主総会の日時以前の時であって、法第二百九十九条第一項の規定により通知を発した日から二週間を経過した日以後の時に限る。）をもって書面による議決権の行使の期限とする旨を定めるときは、その特定の時

(b)when a certain time is prescribed as the time limit on the exercise of voting rights in writing (limited to a time on or after the date on which two weeks have passed from the date on which notice was issued pursuant to the provisions of Article 299, paragraph (1) of the Act that is a time on or before the date and time of the shareholders meeting), that certain time;

ハ特定の時（株主総会の日時以前の時であって、法第二百九十九条第一項の規定により通知を発した日から二週間を経過した日以後の時に限る。）をもって電磁的方法による議決権の行使の期限とする旨を定めるときは、その特定の時

(c)when a certain time is prescribed as the time limit on the exercise of voting rights by Electronic or Magnetic Means (limited to a time on or after the date on which two weeks have passed from the date on which notice was issued pursuant to the provisions of Article 299, paragraph (1) of the Act that is a time on or before the date and time of the shareholders meeting), that certain time;

ニ第六十六条第一項第二号の取扱いを定めるときは、その取扱いの内容

(d)when the treatment under Article 66, paragraph (1), item (ii) is prescribed, the content of that treatment;

ホ第九十四条第一項の措置をとることにより株主に対して提供する株主総会参考書類に記載しないものとする事項

(e)matters not to be stated in Reference Documents for Shareholders Meeting provided to shareholders pursuant to taking the measures under Article 94, paragraph (1); or

ヘ一の株主が同一の議案につき次に掲げる場合の区分に応じ、次に定める規定により重複して議決権を行使した場合において、当該同一の議案に対する議決権の行使の内容が異なるものであるときにおける当該株主の議決権の行使の取扱いに関する事項を定めるとき（次号に規定する場合を除く。）は、その事項

(f)if, for a single proposal, a single shareholder has exercised voting rights multiple times pursuant to the provisions set forth below, in accordance with the categories of cases listed below, and matters have been decided in relation to the treatment of such a shareholder's votes when the content of some of the votes differs from that of others for the same proposal (excluding the cases prescribed in the following item), those matters:

（１）法第二百九十八条第一項第三号に掲げる事項を定めた場合法第三百十一条第一項

1.when the matters listed in Article 298, paragraph (1), item (iii) of the Act are prescribed:Article 311, paragraph (1) of the Act; or

（２）法第二百九十八条第一項第四号に掲げる事項を定めた場合法第三百十二条第一項

2.when the matters listed in Article 298, paragraph (1), item (iv) of the Act are prescribed:Article 312, paragraph (1) of the Act;

四法第二百九十八条第一項第三号及び第四号に掲げる事項を定めたときは、次に掲げる事項（定款にイ又はロに掲げる事項についての定めがある場合における当該事項を除く。）

(iv)when the matters listed in Article 298, paragraph (1), item (iii) and item (iv) of the Act have been prescribed, the following matters (excluding those matters when the articles of incorporation provide for the matters listed in (a) or (b)):

イ法第二百九十九条第三項の承諾をした株主の請求があった時に当該株主に対して法第三百一条第一項の規定による議決権行使書面（法第三百一条第一項に規定する議決権行使書面をいう。以下この節において同じ。）の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をすることとするときは、その旨

(a)when it is arranged that a delivery (including provision by Electronic or Magnetic Means pursuant to the provisions of Article 301, paragraph (2) of the Act in lieu of the delivery) of Voting Forms (meaning the voting forms prescribed in Article 301, paragraph (1) of the Act; hereinafter the same applies) is to be performed pursuant to Article 301, paragraph (1) of the Act to a shareholder when a demand has been made by the shareholder who has given the consent under Article 299, paragraph (3) of the Act, that fact;

ロ一の株主が同一の議案につき法第三百十一条第一項又は第三百十二条第一項の規定により重複して議決権を行使した場合において、当該同一の議案に対する議決権の行使の内容が異なるものであるときにおける当該株主の議決権の行使の取扱いに関する事項を定めるときは、その事項

(b)if, for a single proposal, a single shareholder has exercised voting rights multiple times pursuant to the provisions of Article 311, paragraph (1) or Article 312, paragraph (1) of the Act, and matters have been decided in relation to the treatment of such a shareholder's votes when the content of some of the votes differs from that of others for the same proposal, those matters;

五法第三百十条第一項の規定による代理人による議決権の行使について、代理権（代理人の資格を含む。）を証明する方法、代理人の数その他代理人による議決権の行使に関する事項を定めるとき（定款に当該事項についての定めがある場合を除く。）は、その事項

(v)regarding the exercise of voting rights by proxy pursuant to the provisions of Article 310, paragraph (1) of the Act, when the method of certifying the right of representation (including proxy qualifications), the number of proxies, and other matters relevant to the exercise of voting rights by proxy are prescribed (excluding cases where the articles of incorporation provide for those matters), those matters;

六法第三百十三条第二項の規定による通知の方法を定めるとき（定款に当該通知の方法についての定めがある場合を除く。）は、その方法

(vi)when the method of notice as provided for in Article 313, paragraph (2) of the Act is prescribed (excluding cases where the articles of incorporation provide for the method of the notice), that method; and

七第三号に規定する場合以外の場合において、次に掲げる事項が株主総会の目的である事項であるときは、当該事項に係る議案の概要（議案が確定していない場合にあっては、その旨）

(vii)in cases other than the cases prescribed in item (iii), when the following matters are matters of the purpose of the shareholders meeting, a description of proposals pertaining to those matters (in the case where proposals have not been finalized, that fact):

イ役員等の選任

(a)election of Officers, etc.;

ロ役員等の報酬等

(b)Remuneration, etc. of Officers, etc.;

ハ法第百九十九条第三項又は第二百条第二項に規定する場合における募集株式を引き受ける者の募集

(c)solicitation of persons to subscribe for Shares for Subscription in the cases prescribed in Article 199, paragraph (3) or Article 200, paragraph (2) of the Act;

ニ法第二百三十八条第三項各号又は第二百三十九条第二項各号に掲げる場合における募集新株予約権を引き受ける者の募集

(d)solicitation of persons to subscribe for Share Options for Subscription in the cases provided for in the items of Article 238, paragraph (3) and the items of Article 239, paragraph (2) of the Act;

ホ事業譲渡等

(e)Business Transfer, etc.;

ヘ定款の変更

(f)amendment of articles of incorporation;

ト合併

(g)merger;

チ吸収分割

(h)Absorption-Type Company Split;

リ吸収分割による他の会社がその事業に関して有する権利義務の全部又は一部の承継

(i)succession to all or part of the rights and obligations held by another Company in relation to its business by Absorption-Type Company Split;

ヌ新設分割

(j)Incorporation-Type Company Split;

ル株式交換

(k)Share Exchange;

ヲ株式交換による他の株式会社の発行済株式全部の取得

(l)acquisition of all Issued Shares of another stock company by Share Exchange; or

ワ株式移転

(m)Share Transfer.

（書面による議決権の行使について定めることを要しない株式会社）

(Stock Companies Not Required to Prescribe Exercise of Voting Rights in Writing)

第六十四条法第二百九十八条第二項に規定する法務省令で定めるものは、株式会社の取締役（法第二百九十七条第四項の規定により株主が株主総会をする場合にあっては、当該株主）が法第二百九十八条第二項（同条第三項の規定により読み替えて適用する場合を含む。）に規定する株主の全部に対して金融商品取引法の規定に基づき株主総会の通知に際して委任状の用紙を交付することにより議決権の行使を第三者に代理させることを勧誘している場合における当該株式会社とする。

Article 64What is prescribed by Ordinance of the Ministry of Justice as provided for in Article 298, paragraph (2) of the Act is stock companies when a director of the stock company (when a shareholder calls a shareholders meeting pursuant to the provisions of Article 297, paragraph (4) of the Act, the shareholder) solicits all shareholders provided for in Article 298, paragraph (2) of the Act (including cases where it is applied by replacing certain terms pursuant to the provisions of paragraph (3) of the same Article) to bestow upon a third party the exercise of voting rights by delivering a proxy form at notice of the shareholders meeting pursuant to the provisions of the Financial Instruments and Exchange Act.

（株主総会参考書類）

(Reference Documents for Shareholders Meeting)

第六十五条法第三百一条第一項又は第三百二条第一項の規定により交付すべき株主総会参考書類に記載すべき事項は、次款の定めるところによる。

Article 65(1)The matters to be stated in the Reference Documents for Shareholders Meeting to be delivered pursuant to the provisions of Article 301, paragraph (1) or Article 302, paragraph (1) of the Act are governed by the provisions of the following Subsection.

２法第二百九十八条第一項第三号及び第四号に掲げる事項を定めた株式会社が行った株主総会参考書類の交付（当該交付に代えて行う電磁的方法による提供を含む。）は、法第三百一条第一項及び第三百二条第一項の規定による株主総会参考書類の交付とする。

(2)The delivery of Reference Documents for Shareholder Meeting performed by the stock company for which the matters listed in Article 298, paragraph (1), item (iii) and item (iv) of the Act are prescribed (including provision by Electronic or Magnetic Means in lieu of the delivery) is the delivery of Reference Documents for Shareholder Meeting pursuant to Article 301, paragraph (1) and Article 302, paragraph (1) of the Act.

３取締役は、株主総会参考書類に記載すべき事項について、招集通知（法第二百九十九条第二項又は第三項の規定による通知をいう。以下この節において同じ。）を発出した日から株主総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を株主に周知させる方法を、当該招集通知と併せて通知することができる。

(3)The directors, with respect to matters that should be contained in the Reference Documents for Shareholders Meeting, if circumstances have arisen under which such matters should be revised in the interval from the day the Notice of Calling (meaning the notice pursuant to the provisions of Article 299, paragraph (2) or paragraph (3) of the Act; hereinafter the same applies in this Section) was dispatched until the day before the shareholders meeting, may give the Notice of Calling together with notice of a method to make shareholders aware of the matters after revision.

（議決権行使書面）

(Voting Forms)

第六十六条法第三百一条第一項の規定により交付すべき議決権行使書面に記載すべき事項又は法第三百二条第三項若しくは第四項の規定により電磁的方法により提供すべき議決権行使書面に記載すべき事項は、次に掲げる事項とする。

Article 66(1)The matters to be stated on the Voting Forms to be given pursuant to the provisions of Article 301, paragraph (1) of the Act, or the matters to be stated on the Voting Forms to be provided by Electronic or Magnetic Means pursuant to the provisions of Article 302, paragraph (3) or paragraph (4) of the Act, are the following:

一各議案（次のイからハまでに掲げる場合にあっては、当該イからハまでに定めるもの）についての賛否（棄権の欄を設ける場合にあっては、棄権を含む。）を記載する欄

(i)a field to record the support for or the opposition to (including abstention, in cases where an abstention field is provided) each proposal (in the cases listed in the following (a) through (c), the items prescribed therein):

イ二以上の役員等の選任に関する議案である場合各候補者の選任

(a)in the case of a proposal related to election of two or more Officers, etc.:election of respective candidates;

ロ二以上の役員等の解任に関する議案である場合各役員等の解任

(b)in the case of a proposal related to dismissal of two or more Officers, etc.:dismissal of the respective Officers, etc.; or

ハ二以上の会計監査人の不再任に関する議案である場合各会計監査人の不再任

(c)in the case of a proposal related to the refusal to reelect two or more financial auditors:the refusal to reelect the respective financial auditors;

二第六十三条第三号ニに掲げる事項についての定めがあるときは、第一号の欄に記載がない議決権行使書面が株式会社に提出された場合における各議案についての賛成、反対又は棄権のいずれかの意思の表示があったものとする取扱いの内容

(ii)when there are provisions with respect to the matters listed in Article 63, item (iii) (d), the content of treatment to deem that an intent either to support, oppose, or abstain from each proposal is indicated in cases where a Voting Form with nothing recorded in the field under item (i) is submitted to the stock company;

三第六十三条第三号ヘ又は第四号ロに掲げる事項についての定めがあるときは、当該事項

(iii)when there are provisions with respect to the matters listed in Article 63, item (iii) (f) or item (iv) (b), those matters;

四議決権の行使の期限

(iv)the time limit on exercise of voting rights; and

五議決権を行使すべき株主の氏名又は名称及び行使することができる議決権の数（次のイ又はロに掲げる場合にあっては、当該イ又はロに定める事項を含む。）

(v)the names of shareholders to exercise voting rights and the number of voting rights capable of being exercised (including the matters prescribed in (a) or (b) below in the cases listed in (a) or (b) below):

イ議案ごとに当該株主が行使することができる議決権の数が異なる場合議案ごとの議決権の数

(a)in a case where the number of voting rights capable of being exercised by the shareholder differs for each proposal:the number of voting rights per proposal; or

ロ一部の議案につき議決権を行使することができない場合議決権を行使することができる議案又は議決権を行使することができない議案

(b)in a case where voting rights may not be exercised with regard to some proposals:the proposals for which voting rights may be exercised and the proposals for which voting rights may not be exercised.

２第六十三条第四号イに掲げる事項についての定めがある場合には、株式会社は、法第二百九十九条第三項の承諾をした株主の請求があった時に、当該株主に対して、法第三百一条第一項の規定による議決権行使書面の交付（当該交付に代えて行う同条第二項の規定による電磁的方法による提供を含む。）をしなければならない。

(2)When there are provisions with respect to the matters listed in Article 63, item (iv) (a), the stock company must perform a delivery (including provision by Electronic or Magnetic Means pursuant to the provisions of paragraph (2) of the same Article in lieu of the delivery) of Voting Forms pursuant to Article 301, paragraph (1) of the Act, when a demand has been made by a shareholder who has given consent under Article 299, paragraph (3) of the Act.

３同一の株主総会に関して株主に対して提供する招集通知の内容とすべき事項のうち、議決権行使書面に記載している事項がある場合には、当該事項は、招集通知の内容とすることを要しない。

(3)Where, among the matters to be included in the content of a Notice of Calling that is to be provided to shareholders in relation to the same shareholders meeting, there are matters that have been stated in the Voting Forms, the relevant matters need not be included in the content of the Notice of Calling.

４同一の株主総会に関して株主に対して提供する議決権行使書面に記載すべき事項（第一項第二号から第四号までに掲げる事項に限る。）のうち、招集通知の内容としている事項がある場合には、当該事項は、議決権行使書面に記載することを要しない。

(4)Where, among the matters to be stated on the Voting Forms to be provided to shareholders in relation to the same shareholders meeting (limited to the matters listed in paragraph (1), item (ii) through item (iv)), there are matters that have been included in the content of the Notice of Calling, the relevant matters need not be stated on the Voting Forms.

（実質的に支配することが可能となる関係）

(Relationships That May Allow Substantial Control)

第六十七条法第三百八条第一項に規定する法務省令で定める株主は、株式会社（当該株式会社の子会社を含む。）が、当該株式会社の株主である会社等の議決権（同項その他これに準ずる法以外の法令（外国の法令を含む。）の規定により行使することができないとされる議決権を含み、役員等（会計監査人を除く。）の選任及び定款の変更に関する議案（これらの議案に相当するものを含む。）の全部につき株主総会（これに相当するものを含む。）において議決権を行使することができない株式（これに相当するものを含む。）に係る議決権を除く。以下この条において「相互保有対象議決権」という。）の総数の四分の一以上を有する場合における当該株主であるもの（当該株主であるもの以外の者が当該株式会社の株主総会の議案につき議決権を行使することができない場合（当該議案を決議する場合に限る。）における当該株主を除く。）とする。

Article 67(1)The shareholder prescribed by Ordinance of the Ministry of Justice as provided for in Article 308, paragraph (1) of the Act is, where a stock company (including a Subsidiary Company of the stock company) holds one quarter or more of the total voting rights (including voting rights that cannot be exercised pursuant to the provisions of the same paragraph or other equivalent provisions of laws and regulations (including the laws and regulations of foreign countries) other than the Act, but excluding voting rights pertaining to shares (including items equivalent thereto) for which a voting right cannot be exercised at a shareholders meeting (including convocations equivalent thereto) for all proposals related to the election of Officers, etc. (excluding financial auditors) and changes to the articles of incorporation (including proposals equivalent thereto); hereinafter referred to as "Voting Rights Subject to Cross-Holding Restrictions" in this Article) of a Company, etc. that is a shareholder of the stock company, the shareholder (excluding the shareholder in cases where a party other than the shareholder cannot exercise a voting right for a proposal (limited to the cases where the proposal is resolved) at the shareholders meeting of the stock company).

２前項の場合には、株式会社及びその子会社の有する相互保有対象議決権の数並びに相互保有対象議決権の総数（以下この条において「対象議決権数」という。）は、当該株式会社の株主総会の日における対象議決権数とする。

(2)In the case of the preceding paragraph, the number of Voting Rights Subject to Cross-Holding Restrictions owned by a stock company or any of its Subsidiary Companies as well as the total number of Voting Rights Subject to Cross-Holding Restrictions (hereinafter referred to as "Number of Subject Voting Rights" in this Article) is the Number of Subject Voting Rights on the day of the shareholders meeting of the stock company.

３前項の規定にかかわらず、特定基準日（当該株主総会において議決権を行使することができる者を定めるための法第百二十四条第一項に規定する基準日をいう。以下この条において同じ。）を定めた場合には、対象議決権数は、当該特定基準日における対象議決権数とする。ただし、次の各号に掲げる場合には、当該各号に定める日における対象議決権数とする。

(3)Notwithstanding the provisions of the preceding paragraph, in the case where a Specified Record Date (meaning the record date provided for in Article 124, paragraph (1) of the Act for prescribing the persons who can exercise voting rights at the relevant shareholders meeting; hereinafter the same applies in this Article) is prescribed, the Number of Subject Voting Rights is the Number of Subject Voting Rights on the Specified Record Date; provided, however, that in the cases listed in the following items, the Number of Subject Voting Rights is the Number of Subject Voting Rights on the date provided for therein:

一特定基準日後に当該株式会社又はその子会社が株式交換、株式移転その他の行為により相互保有対象議決権の全部を取得した場合当該行為の効力が生じた日

(i)if subsequent to the Specified Record Date all of the Voting Rights Subject to Cross-Holding Restrictions are acquired through a Share Exchange, a Share Transfer, or other act performed by the relevant stock company or any of its Subsidiary Companies:the date on which the act becomes effective; or

二対象議決権数の増加又は減少が生じた場合（前号に掲げる場合を除く。）において、当該増加又は減少により第一項の株主であるものが有する当該株式会社の株式につき議決権を行使できることとなること又は議決権を行使できないこととなることを特定基準日から当該株主総会についての法第二百九十八条第一項各号に掲げる事項の全部を決定した日（株式会社が当該日後の日を定めた場合にあっては、その日）までの間に当該株式会社が知ったとき当該株式会社が知った日

(ii)if the Number of Subject Voting Rights increases or decreases (excluding the case listed in the preceding item), and the relevant stock company becomes aware during the interval from the Specified Record Date to the date on which all of the matters listed in the items of Article 298, paragraph (1) of the Act with respect to the relevant shareholders meeting are decided (in the case where the stock company prescribes a date subsequent thereto, to the prescribed date) that the voting rights of the shares of the stock company owned by a person who is the shareholder under paragraph (1) can be exercised or cannot be exercised as a result of the increase or decrease:the date on which the stock company became aware of the fact.

４前項第二号の規定にかかわらず、当該株式会社は、当該株主総会についての法第二百九十八条第一項各号に掲げる事項の全部を決定した日（株式会社が当該日後の日を定めた場合にあっては、その日）から当該株主総会の日までの間に生じた事項（当該株式会社が前項第二号の増加又は減少の事実を知ったことを含む。）を勘案して、対象議決権数を算定することができる。

(4)Notwithstanding the provisions of item (ii) of the preceding paragraph, the relevant stock company may calculate the Number of Subject Voting Rights, taking into consideration matters (including the fact that the stock company was aware of the increase or decrease set forth in item (ii) of the preceding paragraph) occurring in the interval from the date on which all of the matters listed in the items of Article 298, paragraph (1) of the Act with respect to the relevant shareholders meeting are decided (when the stock company prescribes a date subsequent thereto, from the prescribed date) to the date of the shareholders meeting.

（欠損の額）

(Amount of Deficit)

第六十八条法第三百九条第二項第九号ロに規定する法務省令で定める方法は、次に掲げる額のうちいずれか高い額をもって欠損の額とする方法とする。

Article 68The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 309, paragraph (2), item (ix) (b) of the Act is the method of treating whichever is larger between the following amounts as the amount of deficit:

一零

(i)zero; or

二零から分配可能額を減じて得た額

(ii)the amount obtained by subtracting the Distributable Amount from zero.

（書面による議決権行使の期限）

(Time Limit on the Exercise of Voting Rights in Writing)

第六十九条法第三百十一条第一項に規定する法務省令で定める時は、株主総会の日時の直前の営業時間の終了時（第六十三条第三号ロに掲げる事項についての定めがある場合にあっては、同号ロの特定の時）とする。

Article 69The time prescribed by Ordinance of the Ministry of Justice as provided for in Article 311, paragraph (1) of the Act is the end of business hours immediately prior to the date of the shareholders meeting (when there are provisions with respect to the matters listed in Article 63, item (iii) (b), the certain time under (b) of the same item).

（電磁的方法による議決権行使の期限）

(Time Limit on the Exercise of Voting Rights by Electronic or Magnetic Means)

第七十条法第三百十二条第一項に規定する法務省令で定める時は、株主総会の日時の直前の営業時間の終了時（第六十三条第三号ハに掲げる事項についての定めがある場合にあっては、同号ハの特定の時）とする。

Article 70The time prescribed by Ordinance of the Ministry of Justice as provided for in Article 312, paragraph (1) of the Act is the end of business hours immediately prior to the date of the shareholders meeting (when there are provisions with respect to the matters listed in Article 63, item (iii) (c), the certain time under (c) of the same item).

（取締役等の説明義務）

(Accountability of the Directors)

第七十一条法第三百十四条に規定する法務省令で定める場合は、次に掲げる場合とする。

Article 71The cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 314 of the Act are the following cases:

一株主が説明を求めた事項について説明をするために調査をすることが必要である場合（次に掲げる場合を除く。）

(i)where investigation needs to be performed in order to provide an explanation of the matters for which a shareholder has sought an explanation (excluding the following cases):

イ当該株主が株主総会の日より相当の期間前に当該事項を株式会社に対して通知した場合

(a)where the shareholder provides notice of the matter to the stock company a reasonable period of time prior to the day of the shareholders meeting; and

ロ当該事項について説明をするために必要な調査が著しく容易である場合

(b)where the investigation required in order to explain the matter is extremely simple;

二株主が説明を求めた事項について説明をすることにより株式会社その他の者（当該株主を除く。）の権利を侵害することとなる場合

(ii)where explaining the matter for which a shareholder sought an explanation is to infringe the rights of the stock company or another person (excluding the shareholder);

三株主が当該株主総会において実質的に同一の事項について繰り返して説明を求める場合

(iii)where a shareholder repeatedly seeks an explanation regarding substantially the same matter at the shareholders meeting; and

四前三号に掲げる場合のほか、株主が説明を求めた事項について説明をしないことにつき正当な理由がある場合

(iv)beyond the cases listed in the preceding three items, where justifiable grounds exist for not explaining a matter for which a shareholder has sought an explanation.

（議事録）

(Minutes)

第七十二条法第三百十八条第一項の規定による株主総会の議事録の作成については、この条の定めるところによる。

Article 72(1)The preparation of minutes of shareholders meetings pursuant to the provisions of Article 318, paragraph (1) of the Act is governed by the provisions of this Article.

２株主総会の議事録は、書面又は電磁的記録をもって作成しなければならない。

(2)Minutes of shareholders meetings must be prepared in writing or as Electronic or Magnetic Records.

３株主総会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)Minutes of shareholders meetings must have the following matters as content:

一株主総会が開催された日時及び場所（当該場所に存しない取締役、執行役、会計参与、監査役、会計監査人又は株主が株主総会に出席をした場合における当該出席の方法を含む。）

(i)the date, time, and place where the shareholders meeting was held (including the method of the attendance in cases where directors, executive officers, accounting advisors, company auditors, financial auditors, or shareholders not at the place were in attendance at the shareholders meeting);

二株主総会の議事の経過の要領及びその結果

(ii)a summary of the progress of the agenda of the shareholders meeting and the results thereof;

三次に掲げる規定により株主総会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要

(iii)when opinions or oral statements are offered at the shareholders meeting pursuant to the following provisions, a summary of those opinions or oral statements:

イ法第三百四十五条第一項（同条第四項及び第五項において準用する場合を含む。）

(a)Article 345, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to paragraph (4) and paragraph (5) of the same Article);

ロ法第三百四十五条第二項（同条第四項及び第五項において準用する場合を含む。）

(b)Article 345, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to paragraph (4) and paragraph (5) of the same Article);

ハ法第三百七十七条第一項

(c)Article 377, paragraph (1) of the Act;

ニ法第三百七十九条第三項

(d)Article 379, paragraph (3) of the Act;

ホ法第三百八十四条

(e)Article 384 of the Act;

ヘ法第三百八十七条第三項

(f)Article 387, paragraph (3) of the Act;

ト法第三百八十九条第三項

(g)Article 389, paragraph (3) of the Act;

チ法第三百九十八条第一項

(h)Article 398, paragraph (1) of the Act; or

リ法第三百九十八条第二項

(i)Article 398, paragraph (2) of the Act;

四株主総会に出席した取締役、執行役、会計参与、監査役又は会計監査人の氏名又は名称

(iv)the names of directors, executive officers, accounting advisors, company auditors, or financial auditors in attendance at the shareholders meeting;

五株主総会の議長が存するときは、議長の氏名

(v)the name of the chairperson of the shareholders meeting, if any; and

六議事録の作成に係る職務を行った取締役の氏名

(vi)the name of the director performing duties pertaining to preparation of the minutes.

４次の各号に掲げる場合には、株主総会の議事録は、当該各号に定める事項を内容とするものとする。

(4)In the cases listed in the following items, the minutes of shareholders meetings are to have the matters prescribed in each item as content:

一法第三百十九条第一項の規定により株主総会の決議があったものとみなされた場合　次に掲げる事項

(i)in a case where a resolution is deemed to have been adopted at the shareholders meeting pursuant to the provisions of Article 319, paragraph (1) of the Act: the following matters:

イ株主総会の決議があったものとみなされた事項の内容

(a)the content of the matters about which a resolution is deemed to have been made at the shareholders meeting;

ロイの事項の提案をした者の氏名又は名称

(b)the name(s) of the person(s) proposing the matter of (a);

ハ株主総会の決議があったものとみなされた日

(c)the date on which the resolution is deemed to have been made at the shareholders meeting; and

ニ議事録の作成に係る職務を行った取締役の氏名

(d)the name of the director performing duties pertaining to preparation of the minutes; and

二法第三百二十条の規定により株主総会への報告があったものとみなされた場合　次に掲げる事項

(ii)in a case where a report is deemed to have been made to the shareholders meeting pursuant to the provisions of Article 320 of the Act: the following matters:

イ株主総会への報告があったものとみなされた事項の内容

(a)the content of the matters about which a report is deemed to have been made to the shareholders meeting;

ロ株主総会への報告があったものとみなされた日

(b)the date on which the report is deemed to have been made to the shareholders meeting; and

ハ議事録の作成に係る職務を行った取締役の氏名

(c)the name of the director performing duties pertaining to preparation of the minutes.

第二款　株主総会参考書類

Subsection 2 Reference Documents for Shareholders Meeting

第一目　通則

Division 1 General Rules

第七十三条株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 73(1)The Reference Documents for Shareholders Meeting must state the following matters:

一議案

(i)proposals;

二提案の理由（議案が取締役の提出に係るものに限り、株主総会において一定の事項を説明しなければならない議案の場合における当該説明すべき内容を含む。）

(ii)reasons for proposal (limited to those for which the proposals relate to submission by directors, including content to be explained at the shareholders meeting in the case of a proposal for which certain matters must be explained); and

三議案につき法第三百八十四条又は第三百八十九条第三項の規定により株主総会に報告すべき調査の結果があるときは、その結果の概要

(iii)when results are available of an investigation to be reported at the shareholders meeting related to a proposal pursuant to the provisions of Article 384 or Article 389, paragraph (3) of the Act, a summary of those results.

２株主総会参考書類には、この節に定めるもののほか、株主の議決権の行使について参考となると認める事項を記載することができる。

(2)Beyond what is provided for in this Section, the Reference Documents for Shareholders Meeting may state matters recognized as being of reference in the exercise of voting rights by shareholders.

３同一の株主総会に関して株主に対して提供する株主総会参考書類に記載すべき事項のうち、他の書面に記載している事項又は電磁的方法により提供する事項がある場合には、これらの事項は、株主に対して提供する株主総会参考書類に記載することを要しない。この場合においては、他の書面に記載している事項又は電磁的方法により提供する事項があることを明らかにしなければならない。

(3)Where, among the matters to be stated in the Reference Documents for Shareholders Meeting to be provided to shareholders in relation to the same, there are matters that have been stated in other documents or that have been provided by Electronic or Magnetic Means, these matters need not be stated in the Reference Documents for Shareholders Meeting provided to shareholders.In this case, the fact that there are matters that have been stated in other documents or that have been provided by Electronic or Magnetic Means must be disclosed.

４同一の株主総会に関して株主に対して提供する招集通知又は法第四百三十七条の規定により株主に対して提供する事業報告の内容とすべき事項のうち、株主総会参考書類に記載している事項がある場合には、当該事項は、株主に対して提供する招集通知又は法第四百三十七条の規定により株主に対して提供する事業報告の内容とすることを要しない。

(4)Where, among the matters to be included in the content of a Notice of Calling to be provided to shareholders in relation to the same shareholders meeting or of a business report provided to shareholders pursuant to the provisions of Article 437 of the Act, there are matters that have been stated in the Reference Documents for Shareholders Meeting, the relevant matters need not be included in the content of the Notice of Calling provided to shareholders or of the business report to be provided to shareholders pursuant to the provisions of Article 437 of the Act.

第二目　役員の選任

Division 2 Election of Officers

（取締役の選任に関する議案）

(Proposals Related to the Election of Officers)

第七十四条取締役が取締役の選任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 74(1)In a case where a director submits a proposal related to the election of directors, the Reference Documents for Shareholders Meeting must state the following matters:

一候補者の氏名、生年月日及び略歴

(i)the names, dates of birth, and brief biographical outlines of candidates; and

二就任の承諾を得ていないときは、その旨

(ii)when the person has not yet consented to assume the position, that fact.

２前項に規定する場合において、株式会社が公開会社であるときは、株主総会参考書類には、次に掲げる事項を記載しなければならない。

(2)In the cases prescribed in the preceding paragraph, when the stock company is a Public Company, the Reference Documents for Shareholders Meeting must state the following matters:

一候補者の有する当該株式会社の株式の数（種類株式発行会社にあっては、株式の種類及び種類ごとの数）

(i)the number of shares of the stock company held by the candidates (in the case of a Company with Class Shares, the classes of shares and the number per class);

二候補者が当該株式会社の取締役に就任した場合において第百二十一条第七号に定める重要な兼職に該当する事実があることとなるときは、その事実

(ii)when a fact exists that falls under an important concurrent holding of positions as prescribed in Article 121, item (vii), and a candidate were to assume office as a director of the stock company, that fact;

三候補者と株式会社との間に特別の利害関係があるときは、その事実の概要

(iii)when a relationship exists between a candidate and the stock company wherein either is a specially interested party, a summary of the facts; and

四候補者が現に当該株式会社の取締役であるときは、当該株式会社における地位及び担当

(iv)when a candidate currently is a director of the stock company, the position and assignment at the stock company.

３第一項に規定する場合において、株式会社が公開会社であって、かつ、他の会社の子会社であるときは、株主総会参考書類には、次に掲げる事項を記載しなければならない。

(3)In the cases prescribed in paragraph (1), when the stock company is a Public Company and is the Subsidiary Company of another Company, the Reference Documents for Shareholders Meeting must state the following matters:

一候補者が現に当該他の会社（当該他の会社の子会社（当該株式会社を除く。）を含む。以下この項において同じ。）の業務執行者であるときは、当該他の会社における地位及び担当

(i)when a candidate currently is an Executive of the relevant other Company (including a Subsidiary Company (excluding the stock company) of the relevant other Company; hereinafter the same applies in this paragraph), the position and assignment at the relevant other Company; and

二候補者が過去五年間に当該他の会社の業務執行者であったことを当該株式会社が知っているときは、当該他の会社における地位及び担当

(ii)when the stock company is aware that a candidate was an Executive of the relevant other Company in the past five years, the position and assignment at the relevant other Company.

４第一項に規定する場合において、候補者が社外取締役候補者であるときは、株主総会参考書類には、当該候補者についての次に掲げる事項（株式会社が公開会社でない場合にあっては、第三号から第七号までに掲げる事項を除く。）を記載しなければならない。

(4)In the cases prescribed in paragraph (1), when a candidate is a Candidate for Outside Director, the Reference Documents for Shareholders Meeting must state the following matters regarding the candidate (excluding the matters listed in item (iii) through item (vii) in the case where the stock company is not a Public Company):

一当該候補者が社外取締役候補者である旨

(i)the fact that the candidate is a Candidate for Outside Director;

二当該候補者を社外取締役候補者とした理由

(ii)the reason why the candidate is designated as a Candidate for Outside Director;

三当該候補者が現に当該株式会社の社外取締役（社外役員に限る。以下この項において同じ。）である場合において、当該候補者が最後に選任された後在任中に当該株式会社において法令又は定款に違反する事実その他不当な業務の執行が行われた事実（重要でないものを除く。）があるときは、その事実並びに当該事実の発生の予防のために当該候補者が行った行為及び当該事実の発生後の対応として行った行為の概要

(iii)when the candidate currently is an Outside Director of the stock company (limited to Outside Officers; hereinafter the same applies in this paragraph), and if a fact exists of a violation of laws and regulations or the articles of incorporation or other unfair execution of business at the stock company during the term of office after the candidate was ultimately elected (excluding those that are unimportant), that fact and a summary of the acts taken by the candidate to prevent the occurrence of the fact and the acts taken in response after the occurrence of the fact;

四当該候補者が過去五年間に他の株式会社の取締役、執行役又は監査役に就任していた場合において、その在任中に当該他の株式会社において法令又は定款に違反する事実その他不当な業務の執行が行われた事実があることを当該株式会社が知っているときは、その事実（重要でないものを除き、当該候補者が当該他の株式会社における社外取締役又は監査役であったときは、当該事実の発生の予防のために当該候補者が行った行為及び当該事実の発生後の対応として行った行為の概要を含む。）

(iv)if the candidate has held office in the past five years as a director, executive officer, or company auditor of another stock company, and when the stock company is aware that a fact exists of a violation of laws and regulations or the articles of incorporation or other unfair execution of business during the term of office at the relevant other stock company, that fact (excluding those that are unimportant, and including a summary of the acts taken by the candidate to prevent the occurrence of the fact and the acts taken in response after the occurrence of the fact when the candidate was an Outside Director or company auditor at the relevant other stock company);

五当該候補者が過去に社外取締役又は社外監査役となること以外の方法で会社（外国会社を含む。）の経営に関与していない者であるときは、当該経営に関与したことがない候補者であっても社外取締役としての職務を適切に遂行することができるものと当該株式会社が判断した理由

(v)when the candidate is a person who was not involved in the past in the management of a Company (including a Foreign Company) by a method other than serving as Outside Director or Outside Company Auditor, the reason why the stock company has determined that the candidate, having no involvement in management, is capable of properly executing the duties as an Outside Director;

六当該候補者が次のいずれかに該当することを当該株式会社が知っているときは、その旨

(vi)when the stock company is aware that the candidate falls under any of the following, that fact:

イ当該株式会社の特定関係事業者の業務執行者であること。

(a)that the candidate is an Executive of a Specified Associated Service Provider of the stock company;

ロ当該株式会社又は当該株式会社の特定関係事業者から多額の金銭その他の財産（これらの者の取締役、会計参与、監査役、執行役その他これらに類する者としての報酬等を除く。）を受ける予定があり、又は過去二年間に受けていたこと。

(b)that the candidate is to receive, or has received in the past two years, a large amount of money or other assets from the stock company or a Specified Associated Service Provider of the stock company (excluding Remuneration, etc. as their director, accounting advisor, company auditor, executive officer, or other person similar thereto);

ハ当該株式会社又は当該株式会社の特定関係事業者の業務執行者の配偶者、三親等以内の親族その他これに準ずるものであること（重要でないものを除く。）。

(c)that the candidate is a spouse or a relative within a third degree of kinship, or other person equivalent thereto, of an Executive of the stock company or a Specified Associated Service Provider of the stock company (excluding those that are unimportant);

ニ過去五年間に当該株式会社の特定関係事業者の業務執行者となったことがあること。

(d)that the candidate has been an Executive of a Specified Associated Service Provider of the stock company in the past five years; or

ホ過去二年間に合併、吸収分割、新設分割又は事業の譲受け（ホ及び第七十六条第四項第六号ホにおいて「合併等」という。）により他の株式会社がその事業に関して有する権利義務を当該株式会社が承継又は譲受けをした場合において、当該合併等の直前に当該株式会社の社外取締役又は監査役でなく、かつ、当該他の株式会社の業務執行者であったこと。

(e)that, in a case where the stock company has succeeded to or received assignment of rights and obligations held by another stock company in relation to its business undertakings due to a merger, Absorption-Type Company Split, Incorporation-Type Company Split, or acceptance of assignment of business (referred to as a "Merger, etc." in (e) and in Article 76, paragraph (4), item (vi) (e)) in the past two years, the candidate was not an Outside Director or company auditor of the stock company, and was an Executive of the other stock company immediately prior to the Merger, etc.

七当該候補者が現に当該株式会社の社外取締役又は監査役であるときは、これらの役員に就任してからの年数

(vii)when the candidate is currently an Outside Director or company auditor of the stock company, the number of years since assuming these offices;

八当該候補者と当該株式会社との間で法第四百二十七条第一項の契約を締結しているとき又は当該契約を締結する予定があるときには、その契約の内容の概要

(viii)when a contract under Article 427, paragraph (1) of the Act has been concluded, or is to be concluded, between the candidate and the stock company, a summary of the content of that contract; and

九前各号に掲げる事項に関する記載についての当該候補者の意見があるときは、その意見の内容

(ix)when the candidate has an opinion regarding the statements related to the matters listed in the preceding items, the content of that opinion.

（会計参与の選任に関する議案）

(Proposals Related to the Election of Accounting Advisors)

第七十五条取締役が会計参与の選任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 75In a case where a director submits a proposal related to the election of accounting advisors, the Reference Documents for Shareholders Meeting must state the following matters:

一次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項

(i)the matters as prescribed in the following (a) or (b) in accordance with the categories of the cases listed therein:

イ候補者が公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項に規定する外国公認会計士を含む。以下同じ。）又は税理士である場合その氏名、事務所の所在場所、生年月日及び略歴

(a)where the candidate is a certified public accountant (including foreign certified public accountants as provided for in Article 16-2, paragraph (5) of the Certified Public Accountants Act (Act No. 103 of 1948); the same applies hereinafter) or a tax accountant:the candidate's name, location of office, date of birth, and brief biographical outline; or

ロ候補者が監査法人又は税理士法人である場合その名称、主たる事務所の所在場所及び沿革

(b)where the candidate is an auditing firm or a tax account corporation:the candidate's name, location of principal office, and corporate history;

二就任の承諾を得ていないときは、その旨

(ii)when the person has not yet consented to assume the position, that fact;

三法第三百四十五条第一項の規定による会計参与の意見があるときは、その意見の内容の概要

(iii)if the accounting advisor has an opinion pursuant to the provisions of Article 345, paragraph (1) of the Act, a summary of the content of that opinion; and

四当該候補者が過去二年間に業務の停止の処分を受けた者である場合における当該処分に係る事項のうち、当該株式会社が株主総会参考書類に記載することが適切であるものと判断した事項

(iv)when the candidate is a person who has been subject to a disposition for the suspension of business within past two years, among the matters pertaining to the disposition, matters that the stock company has determined appropriate to state in the Reference Documents for Shareholders Meeting.

（監査役の選任に関する議案）

(Proposals Related to the Election of Company Auditors)

第七十六条取締役が監査役の選任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 76(1)In a case where a director submits a proposal related to the election of company auditors, the Reference Documents for Shareholders Meeting must state the following matters:

一候補者の氏名、生年月日及び略歴

(i)the names, dates of birth, and brief biographical outlines of candidates;

二株式会社との間に特別の利害関係があるときは、その事実の概要

(ii)when a relationship exists between a candidate and the stock company wherein either is a specially interested party, a summary of the facts;

三就任の承諾を得ていないときは、その旨

(iii)when the person has not yet consented to assume the position, that fact;

四議案が法第三百四十三条第二項の規定による請求により提出されたものであるときは、その旨

(iv)when the proposal has been submitted due to a request pursuant to Article 343, paragraph (2) of the Act, that fact; and

五法第三百四十五条第四項において準用する同条第一項の規定による監査役の意見があるときは、その意見の内容の概要

(v)if the company auditor has an opinion pursuant to the provisions of Article 345, paragraph (1) of the Act, as applied mutatis mutandis pursuant to paragraph (4) of the same Article, a summary of the content of that opinion.

２前項に規定する場合において、株式会社が公開会社であるときは、株主総会参考書類には、次に掲げる事項を記載しなければならない。

(2)In the cases prescribed in the preceding paragraph, when the stock company is a Public Company, the Reference Documents for Shareholders Meeting must state the following matters:

一候補者の有する当該株式会社の株式の数（種類株式発行会社にあっては、株式の種類及び種類ごとの数）

(i)the number of shares of the stock company held by the candidates (in the case of a Company with Class Shares, the classes of shares and the number per class);

二候補者が当該株式会社の監査役に就任した場合において第百二十一条第七号に定める重要な兼職に該当する事実があることとなるときは、その事実

(ii)when a fact exists that falls under an important concurrent holding of positions as prescribed in Article 121, item (vii) in the case where a candidate were to assume office as a company auditor of the stock company, that fact; and

三候補者が現に当該株式会社の監査役であるときは、当該株式会社における地位

(iii)when a candidate currently is a company auditor of the stock company, the position at the stock company.

３第一項に規定する場合において、株式会社が公開会社であり、かつ、他の会社の子会社であるときは、株主総会参考書類には、次に掲げる事項を記載しなければならない。

(3)In the cases prescribed in paragraph (1), when the stock company is a Public Company and is a Subsidiary Company of another Company, the Reference Documents for Shareholders Meeting must state the following matters:

二候補者が過去五年間に当該他の会社の業務執行者であったことを当該株式会社が知っているときは、当該他の会社における地位及び担当

(ii)when the stock company is aware that a candidate was an Executive of the relevant other Company in the past five years, the position and assignment at the relevant other Company.

４第一項に規定する場合において、候補者が社外監査役候補者であるときは、株主総会参考書類には、次に掲げる事項（株式会社が公開会社でない場合にあっては、第三号から第七号までに掲げる事項を除く。）を記載しなければならない。

(4)In the cases prescribed in paragraph (1), when a candidate is a Candidate for Outside Company Auditor, the Reference Documents for Shareholders Meeting must state the following matters (excluding the matters listed in item (iii) through item (vii) in the case where the stock company is not a Public Company):

一当該候補者が社外監査役候補者である旨

(i)the fact that the candidate is a Candidate for Outside Company Auditor;

二当該候補者を社外監査役候補者とした理由

(ii)the reason why the candidate is designated as a Candidate for Outside Company Auditor;

三当該候補者が現に当該株式会社の社外監査役（社外役員に限る。以下この項において同じ。）である場合において、当該候補者が最後に選任された後在任中に当該株式会社において法令又は定款に違反する事実その他不正な業務の執行が行われた事実（重要でないものを除く。）があるときは、その事実並びに当該事実の発生の予防のために当該候補者が行った行為及び当該事実の発生後の対応として行った行為の概要

(iii)when the candidate currently is an Outside Company Auditor of the stock company (limited to Outside Officers; hereinafter the same applies in this paragraph), and if a fact exists of a violation of laws and regulations or the articles of incorporation or other unfair execution of business at the stock company during the term of office after the candidate was ultimately elected (excluding those that are unimportant), that fact and a summary of the acts taken by the candidate to prevent the occurrence of the fact and the acts taken in response after the occurrence of the fact;

四当該候補者が過去五年間に他の株式会社の取締役、執行役又は監査役に就任していた場合において、その在任中に当該他の株式会社において法令又は定款に違反する事実その他不正な業務の執行が行われた事実があることを当該株式会社が知っているときは、その事実（重要でないものを除き、当該候補者が当該他の株式会社における社外取締役又は監査役であったときは、当該事実の発生の予防のために当該候補者が行った行為及び当該事実の発生後の対応として行った行為の概要を含む。）

五当該候補者が過去に社外取締役又は社外監査役となること以外の方法で会社（外国会社を含む。）の経営に関与していない者であるときは、当該経営に関与したことがない候補者であっても社外監査役としての職務を適切に遂行することができるものと当該株式会社が判断した理由

六当該候補者が次のいずれかに該当することを当該株式会社が知っているときは、その旨

(vi)when the stock company is aware that the candidate falls under any of the following, that fact:

イ当該株式会社の特定関係事業者の業務執行者であること。

(a)that the candidate is an Executive of a Specified Associated Service Provider of the stock company;

ロ当該株式会社又は当該株式会社の特定関係事業者から多額の金銭その他の財産（これらの者の監査役としての報酬等を除く。）を受ける予定があり、又は過去二年間に受けていたこと。

(b)that the candidate is to receive, or has received in the past two years, a large amount of money or other assets (excluding Remuneration, etc. as a company auditor) from the stock company or a Specified Associated Service Provider of the stock company;

ハ当該株式会社又は当該株式会社の特定関係事業者の業務執行者の配偶者、三親等以内の親族その他これに準ずる者であること（重要でないものを除く。）。

(c)that the candidate is a spouse or a relative within a third degree of kinship, or other person equivalent thereto of an Executive of the stock company or a Specified Associated Service Provider of the stock company (excluding those that are unimportant);

ニ過去五年間に当該株式会社の特定関係事業者の業務執行者となったことがあること。

(d)that the candidate has been an Executive of a Specified Associated Service Provider of the stock company in the past five years; or

ホ過去二年間に合併等により他の株式会社の事業に関して有する権利義務を当該株式会社が承継又は譲受けをした場合において、当該合併等の直前に当該株式会社の社外監査役でなく、かつ、当該他の株式会社の業務執行者であったこと。

(e)that in a case where the stock company has succeeded to or received assignment of rights and obligations held by another stock company in relation to its business undertakings due to a Merger, etc. in the past two years, the candidate was not an Outside Company Auditor of the stock company, and was an Executive of the relevant other stock company immediately prior to the Merger, etc.

七当該候補者が現に当該株式会社の監査役であるときは、監査役に就任してからの年数

(vii)when the candidate is currently a company auditor of the stock company, the number of years since assuming the office of company auditor;

九前各号に掲げる事項に関する記載についての当該候補者の意見があるときは、その意見の内容

(ix)when the candidate has an opinion regarding the statements related to the matters listed in the preceding items, the content of that opinion.

（会計監査人の選任に関する議案）

(Proposals Related to the Election of Financial Auditors)

第七十七条取締役が会計監査人の選任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 77In a case where a director submits a proposal related to the election of financial auditors, the Reference Documents for Shareholders Meeting must state the following matters:

一次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める事項

(i)the matters as prescribed in the following (a) or (b), in accordance with the categories of the cases listed therein:

イ候補者が公認会計士である場合その氏名、事務所の所在場所、生年月日及び略歴

(a)where the candidate is a certified public accountant:the candidate's name, location of office, date of birth and brief biographical outline; or

ロ候補者が監査法人である場合その名称、主たる事務所の所在場所及び沿革

(b)in a case where the candidate is an auditing firm:the candidate's name, location of principal office, and corporate history.

二就任の承諾を得ていないときは、その旨

(ii)when the person has not yet consented to assume the position, that fact;

三議案が法第三百四十四条第二項第一号又は第二号の規定による請求によって提出されたものであるときは、その旨

(iii)when the proposal has been submitted due to a request pursuant to Article 344, paragraph (2), item (i) or item (ii) of the Act, that fact;

四法第三百四十五条第五項において準用する同条第一項の規定による会計監査人の意見があるときは、その意見の内容の概要

(iv)if the financial auditor has an opinion pursuant to the provisions of Article 345, paragraph (1) of the Act, as applied mutatis mutandis pursuant to paragraph (5) of the same Article, a summary of the content of that opinion;

五当該候補者が現に業務の停止の処分を受け、その停止の期間を経過しない者であるときは、当該処分に係る事項

(v)when the candidate is a person who is actually subject to a disposition for the suspension of business for whom the period of such suspension has not yet elapsed, matters pertaining to the disposition;

六当該候補者が過去二年間に業務の停止の処分を受けた者である場合における当該処分に係る事項のうち、当該株式会社が株主総会参考書類に記載することが適切であるものと判断した事項

(vi)when the candidate is a person who has been subject to a disposition for the suspension of business within past two years, among the matters pertaining to the disposition, matters that the stock company has determined appropriate to state in the Reference Documents for Shareholders Meeting; and

七株式会社が公開会社である場合において、当該候補者が当該株式会社、その親会社又は当該親会社（当該株式会社に親会社がない場合にあっては、当該株式会社）の子会社（当該株式会社を除く。）若しくは関連会社（当該親会社が会社でない場合におけるその子会社及び関連会社に相当するものを含む。）から多額の金銭その他の財産上の利益（これらの者から受ける会計監査人（法以外の法令の規定によるこれに相当するものを含む。）としての報酬等及び公認会計士法第二条第一項に規定する業務の対価を除く。）を受ける予定があるとき又は過去二年間に受けていたときは、その内容

(vii)when the stock company is a Public Company, and if the candidate is to receive, or has received in the past two years, from the stock company, the Parent Company of same, or a Subsidiary Company (excluding the stock company) of the Parent Company (in a case where the stock company has no Parent Company, the stock company) or an Affiliated Company (including an equivalent to a Subsidiary Company and an Affiliated Company in the case where the Parent Company is not a Company), a large amount of money or other economic benefits (excluding Remuneration, etc. received from these entities as a financial auditor (including those equivalent thereto pursuant to the provisions of laws and regulations other than the Act) and payment for business as provided for in Article 2, paragraph (1) of the Certified Public Accountants Act), the content of that benefit.

第三目　役員の解任等

Division 3 Dismissal of Officers

（取締役の解任に関する議案）

(Proposals Related to the Dismissal of a Director)

第七十八条取締役が取締役の解任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 78In a case where a director submits a proposal related to the dismissal of a director, the Reference Documents for Shareholders Meeting must state the following matters:

一取締役の氏名

(i)the name of the director(s); and

二解任の理由

(ii)the reason for dismissal.

（会計参与の解任に関する議案）

(Proposals Related to the Dismissal of an Accounting Advisor)

第七十九条取締役が会計参与の解任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 79In a case where a director submits a proposal related to the dismissal of an accounting advisor, the Reference Documents for Shareholders Meeting must state the following matters:

一会計参与の氏名又は名称

(i)the name of the accounting advisor(s);

二解任の理由

(ii)the reason for dismissal; and

三法第三百四十五条第一項の規定による会計参与の意見があるときは、その意見の内容の概要

(iii)if the accounting advisor has an opinion pursuant to the provisions of Article 345, paragraph (1) of the Act, a summary of the content of that opinion.

（監査役の解任に関する議案）

(Proposals Related to the Dismissal of a Company Auditor)

第八十条取締役が監査役の解任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 80In a case where a director submits a proposal related to the dismissal of a company auditor, the Reference Documents for Shareholders Meeting must state the following matters:

一監査役の氏名

(i)the name of the company auditor(s);

二解任の理由

(ii)the reason for dismissal; and

三法第三百四十五条第四項において準用する同条第一項の規定による監査役の意見があるときは、その意見の内容の概要

(iii)if the company auditor has an opinion pursuant to the provisions of Article 345, paragraph (1) of the Act, as applied mutatis mutandis pursuant to paragraph (4) of the same Article, a summary of the content of that opinion.

（会計監査人の解任又は不再任に関する議案）

(Proposals Related to the Dismissal of or Refusal to Reelect a Financial Auditor)

第八十一条取締役が会計監査人の解任又は不再任に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 81In a case where a director submits a proposal related to the dismissal of or refusal to reelect a financial auditor, the Reference Documents for Shareholders Meeting must state the following matters:

一会計監査人の氏名又は名称

(i)the name of the financial auditor;

二解任又は不再任の理由

(ii)the reason for dismissal or refusal to reelect;

三議案が法第三百四十四条第二項第二号又は第三号の規定による請求によって提出されたものであるときは、その旨

(iii)when the proposal has been submitted due to a request pursuant to Article 344, paragraph (2), item (ii) or item (iii) of the Act, that fact; and

四法第三百四十五条第五項において準用する同条第一項の規定による会計監査人の意見があるときは、その意見の内容の概要

第四目　役員の報酬等

Division 4 Remuneration, etc. of Officers

（取締役の報酬等に関する議案）

(Proposals Related to the Remuneration, etc. of Directors)

第八十二条取締役が取締役の報酬等に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 82(1)In a case where a director submits a proposal related to the Remuneration, etc. of directors, the Reference Documents for Shareholders Meeting must state the following matters:

一法第三百六十一条第一項各号に掲げる事項の算定の基準

(i)the criteria for calculation of the matters listed in the items of Article 361, paragraph (1) of the Act;

二議案が既に定められている法第三百六十一条第一項各号に掲げる事項を変更するものであるときは、変更の理由

(ii)when a proposal makes a change to one of the matters listed in the items of Article 361, paragraph (1) of the Act already prescribed, the reason for the change;

三議案が二以上の取締役についての定めであるときは、当該定めに係る取締役の員数

(iii)when a proposal has provisions regarding two or more directors, the number of directors pertaining to the provision; and

四議案が退職慰労金に関するものであるときは、退職する各取締役の略歴

(iv)when a proposal relates to a retirement allowance a brief biographical outline of each retiring director.

２前項第四号に規定する場合において、議案が一定の基準に従い退職慰労金の額を決定することを取締役、監査役その他の第三者に一任するものであるときは、株主総会参考書類には、当該一定の基準の内容を記載しなければならない。ただし、各株主が当該基準を知ることができるようにするための適切な措置を講じている場合は、この限りでない。

(2)In the cases prescribed in item (iv) of the preceding paragraph, when the proposal is to leave to the discretion of directors, company auditors, or other third parties the determination of the amount of the retirement allowance in accordance with specified criteria, the Reference Documents for Shareholders Meeting must state the content of the specified criteria; provided, however, that this does not apply in a case where appropriate measures are taken to enable each shareholder to know the criteria.

３第一項に規定する場合において、株式会社が公開会社であり、かつ、取締役の一部が社外取締役（社外役員に限る。以下この項において同じ。）であるときは、株主総会参考書類には、第一項第一号から第三号までに掲げる事項のうち社外取締役に関するものは、社外取締役以外の取締役と区別して記載しなければならない。

(3)In the cases prescribed in paragraph (1), when the stock company is a Public Company and a portion of the directors consists of Outside Directors (limited to Outside Officers; hereinafter the same applies in this paragraph), the Reference Documents for Shareholders Meeting must state the matters listed in item (i) through item (iii) of paragraph (1) related to Outside Directors, stating separately directors other than Outside Directors.

（会計参与の報酬等に関する議案）

(Proposals Related to the Remuneration, etc. of Accounting Advisors)

第八十三条取締役が会計参与の報酬等に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 83(1)In a case where a director submits a proposal related to the Remuneration, etc. of accounting advisors, the Reference Documents for Shareholders Meeting must state the following matters:

一法第三百七十九条第一項に規定する事項の算定の基準

(i)the criteria for calculation provided for in Article 379, paragraph (1) of the Act;

二議案が既に定められている法第三百七十九条第一項に規定する事項を変更するものであるときは、変更の理由

(ii)when a proposal makes a change to one of the matters listed in Article 379, paragraph (1) of the Act already prescribed, the reason for the change;

三議案が二以上の会計参与についての定めであるときは、当該定めに係る会計参与の員数

(iii)when a proposal has provisions regarding two or more accounting advisors, the number of accounting advisors pertaining to the provision;

四議案が退職慰労金に関するものであるときは、退職する各会計参与の略歴

(iv)when a proposal relates to a retirement allowance, a brief biographical outline of each retiring accounting advisor; and

五法第三百七十九条第三項の規定による会計参与の意見があるときは、その意見の内容の概要

(v)if the accounting advisor has an opinion pursuant to the provisions of Article 379, paragraph (3) of the Act, a summary of the content of that opinion.

（監査役の報酬等に関する議案）

(Proposals Related to the Remuneration, etc. of Company Auditors)

第八十四条取締役が監査役の報酬等に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 84(1)In a case where a director submits a proposal related to the Remuneration, etc. of company auditors, the Reference Documents for Shareholders Meeting must state the following matters:

一法第三百八十七条第一項に規定する事項の算定の基準

(i)the criteria for calculation provided for in Article 387, paragraph (1) of the Act;

二議案が既に定められている法第三百八十七条第一項に規定する事項を変更するものであるときは、変更の理由

(ii)when a proposal makes a change to one of the matters listed in Article 387, paragraph (1) of the Act already prescribed, the reason for the change;

三議案が二以上の監査役についての定めであるときは、当該定めに係る監査役の員数

(iii)when a proposal has provisions regarding two or more company auditors, the number of company auditors pertaining to the provision;

四議案が退職慰労金に関するものであるときは、退職する各監査役の略歴

(iv)when a proposal relates to a retirement allowance, a brief biographical outline of each retiring company auditor; and

五法第三百八十七条第三項の規定による監査役の意見があるときは、その意見の内容の概要

(v)if the company auditor has an opinion pursuant to the provisions of Article 387, paragraph (3) of the Act, a summary of the content of that opinion.

（責任免除を受けた役員等に対し退職慰労金等を与える議案等）

(Proposals for Granting Retirement Allowances to Officers, etc. Who Received Exemptions from Liability)

第八十四条の二次の各号に掲げる場合において、取締役が法第四百二十五条第四項（法第四百二十六条第六項及び第四百二十七条第五項において準用する場合を含む。）に規定する承認の決議に関する議案を提出するときは、株主総会参考書類には、責任を免除し、又は責任を負わないとされた役員等が得る第百十四条各号に規定する額及び当該役員等に与える第百十五条各号に規定するものの内容を記載しなければならない。

Article 84-2In the cases listed in following items, when a director submits a proposal related to a resolution for approval provided for in Article 425, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 426, paragraph (6) and Article 427, paragraph (5) of the Act), the Reference Documents for Shareholders Meeting must state the amount provided for in the items of Article 114 to be obtained by any Officer, etc. deemed to be exempt from liability or to not bear liability, and the content provided for in the items of Article 115 to be awarded to the Officer, etc.:

一法第四百二十五条第一項に規定する決議に基づき役員等の責任を免除した場合

(i)where Officers, etc. have been exempted from liability pursuant to the resolution provided for in Article 425, paragraph (1) of the Act;

二法第四百二十六条第一項の規定による定款の定めに基づき役員等の責任を免除した場合

(ii)where Officers, etc. have been exempted from liability pursuant to the provisions of the articles of incorporation provided for in Article 426, paragraph (1) of the Act; or

三法第四百二十七条第一項の契約によって同項に規定する限度を超える部分について同項に規定する社外取締役等が損害を賠償する責任を負わないとされた場合

(iii)where Outside Directors, etc. as provided for in Article 427, paragraph (1) of the Act were deemed not to bear liability pursuant to a contract provided for in the same paragraph for compensation for damages for the portion exceeding the limit provided for in the same paragraph.

第五目　計算関係書類の承認

Division 5 Approval of Accounting Documents

第八十五条取締役が計算関係書類の承認に関する議案を提出する場合において、次の各号に掲げるときは、株主総会参考書類には、当該各号に定める事項を記載しなければならない。

Article 85When a director submits a proposal related to approval of Accounting Documents, in the cases listed in the following items, the Reference Documents for Shareholders Meeting must state the matters prescribed therein:

一法第三百九十八条第一項の規定による会計監査人の意見がある場合その意見の内容

(i)if the financial auditor has an opinion pursuant to the provisions of Article 398, paragraph (1) of the Act:a summary of the content of that opinion; or

二株式会社が取締役会設置会社である場合において、取締役会の意見があるときその意見の内容の概要

(ii)where the stock company is a Company with Board of Directors, when the board of directors has an opinion:a summary of the content of that opinion.

第六目　合併契約等の承認

Division 6 Approval of a Merger Agreement, etc.

（吸収合併契約の承認に関する議案）

(Proposals Related to Approval of an Absorption-Type Merger Agreement)

第八十六条取締役が吸収合併契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 86In a case where a director submits a proposal related to approval of an absorption-type merger agreement, the Reference Documents for Shareholders Meeting must state the following matters:

一当該吸収合併を行う理由

(i)the reason for carrying out the Absorption-Type Merger;

二吸収合併契約の内容の概要

(ii)a summary of the content of the absorption-type merger agreement;

三当該株式会社が吸収合併消滅株式会社である場合において、法第二百九十八条第一項の決定をした日における第百八十二条第一項各号（第五号及び第六号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)where the relevant stock company is to be the Stock Company Disappearing in the Absorption-Type Merger, when the matters listed in the items of Article 182, paragraph (1) (excluding item (v) and item (vi)) are present on the date on which the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of those matters; and

四当該株式会社が吸収合併存続株式会社である場合において、法第二百九十八条第一項の決定をした日における第百九十一条各号（第六号及び第七号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iv)when the relevant stock company is to be the Stock Company Surviving the Absorption-Type Merger, and the matters listed in the items of Article 191, paragraph (1) (excluding item (vi) and item (vii)) are present on the date on which the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of those matters.

（吸収分割契約の承認に関する議案）

(Proposals Related to Approval of an Absorption-Type Company Split Agreement)

第八十七条取締役が吸収分割契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 87When a director submits a proposal related to approval of an absorption-type company split agreement, the Reference Documents for Shareholders Meeting must state the following matters:

一当該吸収分割を行う理由

(i)the reason for carrying out the Absorption-Type Company Split;

二吸収分割契約の内容の概要

(ii)a summary of the content of the absorption-type company split agreement;

三当該株式会社が吸収分割株式会社である場合において、法第二百九十八条第一項の決定をした日における第百八十三条各号（第二号、第六号及び第七号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)when the relevant stock company is to be the Stock Company Splitting in the Absorption-Type Split, and the matters listed in the items of Article 183 (excluding item (ii), item (vi), and item (vii)) are present on the date on which the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of those matters; and

四当該株式会社が吸収分割承継株式会社である場合において、法第二百九十八条第一項の決定をした日における第百九十二条各号（第二号、第七号及び第八号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iv)when the relevant stock company is to be the Stock Company Succeeding in the Absorption-Type Split, and the matters listed in the items of Article 192 (excluding item (ii), item (vii) and item (viii)) are present on the date on which the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of those matters.

（株式交換契約の承認に関する議案）

(Proposals Related to Approval of a Share Exchange Agreement)

第八十八条取締役が株式交換契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 88In a case where a director submits a proposal related to approval of a share exchange agreement, the Reference Documents for Shareholders Meeting must state the following matters:

一当該株式交換を行う理由

(i)the reason for carrying out the Share Exchange;

二株式交換契約の内容の概要

(ii)a summary of the content of the share exchange agreement;

三当該株式会社が株式交換完全子会社である場合において、法第二百九十八条第一項の決定をした日における第百八十四条第一項各号（第五号及び第六号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)when the relevant stock company is to be the Wholly Owned Subsidiary Company Resulting from the Share Exchange, and the matters listed in the items of Article 184, paragraph (1) (excluding item (v) and item (vi)) are present on the date on which the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of those matters; and

四当該株式会社が株式交換完全親株式会社である場合において、法第二百九十八条第一項の決定をした日における第百九十三条各号（第五号及び第六号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iv)when the relevant stock company is to be the Wholly Owning Parent Stock Company Resulting from the Share Exchange, and the matters listed in the items of Article 193 (excluding item (v) and item (vi)) are present on the date on which the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of those matters.

（新設合併契約の承認に関する議案）

(Proposals Related to Approval of a Consolidation-Type Merger Agreement)

第八十九条取締役が新設合併契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 89In a case where a director submits a proposal related to approval of a consolidation-type merger agreement, the Reference Documents for Shareholders Meeting must state the following matters:

一当該新設合併を行う理由

(i)the reason for carrying out the Consolidation-Type Merger;

二新設合併契約の内容の概要

(ii)a summary of the content of the consolidation-type merger agreement;

三当該株式会社が新設合併消滅株式会社である場合において、法第二百九十八条第一項の決定をした日における第二百四条各号（第六号及び第七号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)when the relevant stock company is to be a Stock Company Disappearing in the Consolidation-Type Merger, and the matters listed in the items of Article 204 (excluding item (vi) and item (vii)) are present on the date on which the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of those matters;

四新設合併設立株式会社の取締役となる者についての第七十四条に規定する事項

(iv)matters provided for in Article 74 regarding persons who are to become the directors of a Stock Company Incorporated in a Consolidation-Type Merger;

五新設合併設立株式会社が会計参与設置会社であるときは、当該新設合併設立株式会社の会計参与となる者についての第七十五条に規定する事項

(v)when a Stock Company Incorporated in a Consolidation-Type Merger is a Company with Accounting Advisors, the matters provided for in Article 75 regarding persons who are to become accounting advisors of the Stock Company Incorporated in a Consolidation-Type Merger;

六新設合併設立株式会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）であるときは、当該新設合併設立株式会社の監査役となる者についての第七十六条に規定する事項

(vi)when a Stock Company Incorporated in a Consolidation-Type Merger is a Company with Company Auditors (including stock companies the articles of incorporation of which contain provisions limiting the scope of audits by company auditors to matters related to accounting), the matters provided for in Article 76 regarding the persons who are to become company auditors of the Stock Company Incorporated in a Consolidation-Type Merger; and

七新設合併設立株式会社が会計監査人設置会社であるときは、当該新設合併設立株式会社の会計監査人となる者についての第七十七条に規定する事項

(vii)when a Stock Company Incorporated in a Consolidation-Type Merger is a Company with Financial Auditors, the matters provided for in Article 77 regarding the persons who are to become financial auditors of the Stock Company Incorporated in a Consolidation-Type Merger.

（新設分割計画の承認に関する議案）

(Proposals Related to Approval of an Incorporation-Type Company Split Plan)

第九十条取締役が新設分割計画の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 90In a case where a director submits a proposal related to approval of an incorporation-type company split plan, the Reference Documents for Shareholders Meeting must state the following matters:

一当該新設分割を行う理由

(i)the reason for carrying out the Incorporation-Type Company Split;

二新設分割計画の内容の概要

(ii)a summary of the content of the incorporation-type company split plan; and

三当該株式会社が新設分割株式会社である場合において、法第二百九十八条第一項の決定をした日における第二百五条各号（第七号及び第八号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)when the relevant stock company is to be the Stock Company Splitting in the Incorporation-Type Split, and the matters listed in the items of Article 205 (excluding item (vii) and item (viii)) are present on the date on which the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of those matters.

（株式移転計画の承認に関する議案）

(Proposals Related to Approval of a Share Transfer Plan)

第九十一条取締役が株式移転計画の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 91In a case where a director submits a proposal related to approval of a share transfer plan, the Reference Documents for Shareholders Meeting must state the following matters:

一当該株式移転を行う理由

(i)the reason for carrying out the Share Transfer;

二株式移転計画の内容の概要

(ii)a summary of the content of the share transfer plan;

三当該株式会社が株式移転完全子会社である場合において、法第二百九十八条第一項の決定をした日における第二百六条各号（第五号及び第六号を除く。）に掲げる事項があるときは、当該事項の内容の概要

(iii)when the relevant stock company is to be the Wholly Owned Subsidiary Company Resulting from the Share Transfer, and the matters listed in the items of Article 206 (excluding item (v) and item (vi)) are present on the date on which the decisions under Article 298, paragraph (1) of the Act were made, a summary of the content of those matters;

四株式移転設立完全親会社の取締役となる者についての第七十四条に規定する事項

(iv)the matters provided for in Article 74 regarding the persons who are to become directors of the Wholly Owning Parent Company Incorporated in the Share Transfer;

五株式移転設立完全親会社が会計参与設置会社であるときは、当該株式移転設立完全親会社の会計参与となる者についての第七十五条に規定する事項

(v)when a Wholly Owning Parent Company Incorporated in a Share Transfer is a Company with Accounting Advisors, the matters provided for in Article 75 regarding the persons who are to become accounting advisors of the Wholly Owning Parent Company Incorporated in the Share Transfer;

六株式移転設立完全親会社が監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）であるときは、当該株式移転設立完全親会社の監査役となる者についての第七十六条に規定する事項

(vi)when a Wholly Owning Parent Company Incorporated in a Share Transfer is a Company with Company Auditors (including stock companies the articles of incorporation of which contain provisions limiting the scope of audits by company auditors to matters related to accounting), the matters provided for in Article 76 regarding the persons who are to become company auditor of the Wholly Owning Parent Company Incorporated in the Share Transfer; and

七株式移転設立完全親会社が会計監査人設置会社であるときは、当該株式移転設立完全親会社の会計監査人となる者についての第七十七条に規定する事項

(vii)when a Wholly Owning Parent Company Incorporated in a Share Transfer is a Company with Financial Auditors, the matters provided for in Article 77 regarding the persons who are to become financial auditors of the Wholly Owning Parent Company Incorporated in the Share Transfer.

（事業譲渡等に係る契約の承認に関する議案）

(Proposals Related to Approval of an Agreement Pertaining to a Business Transfer, etc.)

第九十二条取締役が事業譲渡等に係る契約の承認に関する議案を提出する場合には、株主総会参考書類には、次に掲げる事項を記載しなければならない。

Article 92In a case where a director submits a proposal related to approval of an agreement pertaining to Business Transfer, etc., the Reference Documents for Shareholders Meeting must state the following matters:

一当該事業譲渡等を行う理由

(i)the reason for carrying out the Business Transfer, etc.;

二当該事業譲渡等に係る契約の内容の概要

(ii)a summary of the content of the agreement pertaining to the Business Transfer, etc.; and

三当該契約に基づき当該株式会社が受け取る対価又は契約の相手方に交付する対価の算定の相当性に関する事項の概要

(iii)a summary of matters related to the appropriateness of the calculation of the price the relevant stock company is to receive or the price for delivery to the other party to the agreement pursuant to the agreement.

第七目　株主提案の場合における記載事項

Division 7 Matters to Be Stated in the Case of a Shareholder Proposal

第九十三条議案が株主の提出に係るものである場合には、株主総会参考書類には、次に掲げる事項（第三号又は第四号に掲げる事項が株主総会参考書類にその全部を記載することが適切でない程度の多数の文字、記号その他のものをもって構成されている場合（株式会社がその全部を記載することが適切であるものとして定めた分量を超える場合を含む。）にあっては、当該事項の概要）を記載しなければならない。

Article 93(1)When a proposal is related to a submission by a shareholder, the Reference Documents for Shareholders Meeting must state the following matters (where the matters listed in item (iii) or item (iv) are composed of a large number of characters, marks, or other script such that stating their entirety in the Reference Documents for Shareholders Meeting is not appropriate (including the cases where the amount prescribed as appropriate for stating the entirety by the stock company is exceeded), a summary of those matters):

一議案が株主の提出に係るものである旨

(i)the fact that the proposal relates to a submission by a shareholder;

二議案に対する取締役（取締役会設置会社である場合にあっては、取締役会）の意見があるときは、その意見の内容

(ii)when a director (in the case of Company with Board of Directors, the board of directors) has an opinion with respect to a proposal, a summary of the content of that opinion;

三株主が法第三百五条第一項の規定による請求に際して提案の理由（当該提案の理由が明らかに虚偽である場合又は専ら人の名誉を侵害し、若しくは侮辱する目的によるものと認められる場合における当該提案の理由を除く。）を株式会社に対して通知したときは、その理由

(iii)when a shareholder notified a stock company of a reason for the proposal at a request pursuant to the provisions of Article 305, paragraph (1) of the Act (excluding the reason for the proposal when it is clearly false, or when the proposal is recognized as being made for the purpose of merely damaging the reputation of or insulting a person), that reason; and

四議案が次のイからニまでに掲げる者の選任に関するものである場合において、株主が法第三百五条第一項の規定による請求に際して当該イからニまでに定める事項（当該事項が明らかに虚偽である場合における当該事項を除く。）を株式会社に対して通知したときは、その内容

(iv)when a proposal is related to the election of one of the persons listed in (a) through (d) below, and if the shareholder has notified the stock company of the matters prescribed in (a) through (d) below at the request pursuant to the provisions of Article 305, paragraph (1) of the Act (excluding those matters in cases where those matters are clearly false), the content of these matters:

イ取締役第七十四条に規定する事項

(a)directors:the matters provided for in Article 74;

ロ会計参与第七十五条に規定する事項

(b)accounting advisors:the matters provided for in Article 75;

ハ監査役第七十六条に規定する事項

(c)company auditors:the matters provided for in Article 76;

ニ会計監査人第七十七条に規定する事項

(d)financial auditors:the matters provided for in Article 77.

２二以上の株主から同一の趣旨の議案が提出されている場合には、株主総会参考書類には、その議案及びこれに対する取締役（取締役会設置会社である場合にあっては、取締役会）の意見の内容は、各別に記載することを要しない。ただし、二以上の株主から同一の趣旨の提案があった旨を記載しなければならない。

(2)If two or more shareholders have submitted a proposal with the same purpose, the Reference Documents for Shareholders Meeting need not separately state that proposal and the content of the opinions of directors (in the case of a Company with Board of Directors, the board of directors) on the proposals; provided, however, that the fact that two or more shareholders have submitted proposals with the same purpose must be stated.

３二以上の株主から同一の趣旨の提案の理由が提出されている場合には、株主総会参考書類には、その提案の理由は、各別に記載することを要しない。

(3)If reasons have been submitted by two or more shareholders for proposals with the same purpose, the Reference Documents for Shareholders Meeting need not separately state the reasons for those proposals.

第八目　株主総会参考書類の記載の特則

Division 8 Special Provisions on Statements in Reference Documents for Shareholders Meeting

第九十四条株主総会参考書類に記載すべき事項（次に掲げるものを除く。）に係る情報を、当該株主総会に係る招集通知を発出する時から当該株主総会の日から三箇月が経過する日までの間、継続して電磁的方法により株主が提供を受けることができる状態に置く措置（第二百二十二条第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置（公衆の用に供する電気通信回線に接続することにより、その記録媒体のうち自動公衆送信の用に供する部分に記録され、又は当該装置に入力される情報を自動公衆送信する機能を有する装置をいう。以下同じ。）を使用する方法によって行われるものに限る。）をとる場合には、当該事項は、当該事項を記載した株主総会参考書類を株主に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。

Article 94(1)In a case where measures are taken to make information pertaining to matters to be stated in Reference Documents for Shareholders Meeting (excluding the matters listed below) available for provision to shareholders continuously by Electronic or Magnetic Means from the time of dispatch of the Notice of Calling pertaining to the relevant shareholders meeting until the date on which three months have elapsed from the date of the shareholders meeting (among the methods listed in Article 222, paragraph (1), item (i) (b), limited to those performed by a method using an Automatic Public Transmission Server (meaning a server with a function that automatically transmits to the public information recorded on a part of its recording media which is for use in automatic public transmission, or information that has been input to the server, and which transmits such information through its connection to a telecommunications line for public use; the same applies hereinafter) connected to the Internet), those matters are deemed to have been provided to shareholders in the Reference Documents for Shareholders Meeting in which those matters are stated; provided, however, that this is limited to cases where the articles of incorporation contain provisions for taking the measures of this paragraph:

一議案

(i)proposals;

二第百三十三条第三項第一号に掲げる事項を株主総会参考書類に記載することとしている場合における当該事項

(ii)the matters in the case where the matters listed in Article 133, paragraph (3), item (i) of the Act are to be stated in the Reference Documents for Shareholders Meeting;

三次項の規定により株主総会参考書類に記載すべき事項

(iii)matters to be stated in the Reference Documents for Shareholders Meeting pursuant to the provisions of the following paragraph;

四株主総会参考書類に記載すべき事項（前二号に掲げるものを除く。）につきこの項の措置をとることについて監査役又は監査委員会が異議を述べている場合における当該事項

(iv)matters in the case where the company auditor or audit committee states an objection with regard to taking the measures under this paragraph with respect to matters to be stated in the Reference Documents for Shareholders Meeting (excluding the matters listed in the preceding two items).

２前項の場合には、株主に対して提供する株主総会参考書類に、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを記載しなければならない。

(2)In the case of the preceding paragraph, the Reference Documents for Shareholders Meeting provided to shareholders must state the letters and symbols or any other code or combination thereof, that are used to identify, on the Internet, from among the Automatic Public Transmission Servers that are utilized for measures as set forth in that paragraph the part of the server that is being used for the purpose of undertaking the relevant measures, and that allow the person to whom information is provided to inspect the contents of the information and record the information in a computer file after directly inputting the letters, symbols, or codes into the computer the person is using.

第三款　種類株主総会

Subsection 3 General Meetings of Class Shareholders

第九十五条次の各号に掲げる規定は、当該各号に定めるものについて準用する。

Article 95The following provisions apply mutatis mutandis to the matters prescribed in each item:

一第六十三条（第一号を除く。）法第三百二十五条において準用する法第二百九十八条第一項第五号に規定する法務省令で定める事項

(i)Article 63 (excluding item (i)):the matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 298, paragraph (1), item (v) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

二第六十四条法第三百二十五条において準用する法第二百九十八条第二項に規定する法務省令で定めるもの

(ii)Article 64:the matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 298, paragraph (2) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

三第六十五条及び前款種類株主総会の株主総会参考書類

(iii)Article 65 and the preceding Subsection:Reference Documents for Shareholders Meeting for a General Meeting of Class Shareholders;

四第六十六条種類株主総会の議決権行使書面

(iv)Article 66:Voting Forms for a General Meeting of Class Shareholders;

五第六十七条法第三百二十五条において準用する法第三百八条第一項に規定する法務省令で定める株主

(v)Article 67:the shareholders prescribed by Ordinance of the Ministry of Justice as provided for in Article 308, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

六第六十九条法第三百二十五条において準用する法第三百十一条第一項に規定する法務省令で定める時

(vi)Article 69:the time prescribed by Ordinance of the Ministry of Justice as provided for in Article 311, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

七第七十条法第三百二十五条において準用する法第三百十二条第一項に規定する法務省令で定める時

(vii)Article 70:the time prescribed by Ordinance of the Ministry of Justice as provided for in Article 312, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

八第七十一条法第三百二十五条において準用する法第三百十四条に規定する法務省令で定める場合

(viii)Article 71:the cases prescribed by Ordinance of the Ministry of Justice as provided for in Article 314 of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act;

九第七十二条法第三百二十五条において準用する法第三百十八条第一項の規定による議事録の作成

(ix)Article 72:the preparation of minutes pursuant to the provisions of Article 318, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 325 of the Act.

第二節　会社役員の選任

Section 2 Election of Company Officers

（補欠の会社役員の選任）

(Election of Alternate Company Officers)

第九十六条法第三百二十九条第二項の規定による補欠の会社役員（執行役を除く。以下この条において同じ。）の選任については、この条の定めるところによる。

Article 96(1)The election of alternate Company Officers pursuant to the provisions of Article 329, paragraph (2) of the Act (excluding executive officers; hereinafter the same applies in this Article) is governed by the provisions of this Article.

２法第三百二十九条第二項に規定する決議により補欠の会社役員を選任する場合には、次に掲げる事項も併せて決定しなければならない。

(2)When an alternate Company Officer is elected pursuant to a resolution provided for in Article 329, paragraph (2) of the Act, the decision must be made in combination with the following matters:

一当該候補者が補欠の会社役員である旨

(i)the fact that the candidate is an alternate Company Officer;

二当該候補者を補欠の社外取締役として選任するときは、その旨

(ii)when the candidate is to be elected as an alternate Outside Director, that fact;

三当該候補者を補欠の社外監査役として選任するときは、その旨

(iii)when the candidate is to be elected as an alternate Outside Company Auditor, that fact;

四当該候補者を一人又は二人以上の特定の会社役員の補欠の会社役員として選任するときは、その旨及び当該特定の会社役員の氏名（会計参与である場合にあっては、氏名又は名称）

(iv)when the candidate is to be elected as an alternate Company Officer for one special Company Officer or for two or more special Company Officers, that fact and the name of the special Company Officer (in the case of an accounting advisor, the name);

五同一の会社役員（二以上の会社役員の補欠として選任した場合にあっては、当該二以上の会社役員）につき二人以上の補欠の会社役員を選任するときは、当該補欠の会社役員相互間の優先順位

(v)when two or more alternate Company Officers are to be elected as alternates for the same Company Officer (in the case of election as alternates for two or more Company Officers, the relevant two or more Company Officers), the priority order between those alternate Company Officers; and

六補欠の会社役員について、就任前にその選任の取消しを行う場合があるときは、その旨及び取消しを行うための手続

(vi)when a rescission of the election is to be performed prior to an alternate Company Officer's assumption of the position, that fact and the procedure for performing the rescission.

３補欠の会社役員の選任に係る決議が効力を有する期間は、定款に別段の定めがある場合を除き、当該決議後最初に開催する定時株主総会の開始の時までとする。ただし、株主総会（当該補欠の会社役員を法第百八条第一項第九号に掲げる事項についての定めに従い種類株主総会の決議によって選任する場合にあっては、当該種類株主総会）の決議によってその期間を短縮することを妨げない。

(3)The period during which a resolution pertaining to the election of an alternate Company Officer is effective is until the time of the start of the first annual shareholders meeting held after the resolution, unless otherwise provided for in the articles of incorporation; provided, however, that shortening of that period by a resolution at the shareholders meeting (in the case of election of the alternate Company Officer by a resolution at a General Meeting of Class Shareholders according to the provisions concerning matters listed in Article 108, paragraph (1), item (ix) of the Act, the General Meeting of Class Shareholders) is not precluded.

（累積投票による取締役の選任）

(Election of Directors by Cumulative Vote)

第九十七条法第三百四十二条第五項の規定により法務省令で定めるべき事項は、この条の定めるところによる。

Article 97(1)The matters prescribed by Ordinance of the Ministry of Justice pursuant to the provisions of Article 342, paragraph (5) of the Act are governed by the provisions of this Article.

２法第三百四十二条第一項の規定による請求があった場合には、取締役（株主総会の議長が存する場合にあっては議長、取締役及び議長が存しない場合にあっては当該請求をした株主）は、同項の株主総会における取締役の選任の決議に先立ち、同条第三項から第五項までに規定するところにより取締役を選任することを明らかにしなければならない。

(2)In a case where a request has been made pursuant to the provisions of Article 342, paragraph (1) of the Act, a director (the chairperson of the shareholders meeting, if any; or the shareholder making the request, in the case where no director or chairperson exists) must disclose prior to a resolution of election of directors at a shareholders meeting under the same paragraph that directors will be elected as provided for in paragraph (3) through paragraph (5) of the same Article.

３法第三百四十二条第四項の場合において、投票の同数を得た者が二人以上存することにより同条第一項の株主総会において選任する取締役の数の取締役について投票の最多数を得た者から順次取締役に選任されたものとすることができないときは、当該株主総会において選任する取締役の数以下の数であって投票の最多数を得た者から順次取締役に選任されたものとすることができる数の範囲内で、投票の最多数を得た者から順次取締役に選任されたものとする。

(3)In the case of Article 342, paragraph (4) of the Act, when directors in the number thereof who are to be elected at the shareholders meeting under paragraph (1) of the same Article cannot be regarded as having been the next in order to be elected as directors following the person who obtained the largest number of votes due to the fact that two or more persons have obtained the same number of votes, within a scope that does not exceed the number of directors who are to be elected at the meeting, the number that can be deemed as being the next in order to be elected as directors following the person who obtained the largest number of votes is deemed to have been elected directors following the person who obtained the largest number of votes.

４前項に規定する場合において、法第三百四十二条第一項の株主総会において選任する取締役の数から前項の規定により取締役に選任されたものとされた者の数を減じて得た数の取締役は、同条第三項及び第四項に規定するところによらないで、株主総会の決議により選任する。

(4)In the cases prescribed in the preceding paragraph, the number of directors obtained by subtracting the number of those deemed to have been elected as directors pursuant to the provisions of the preceding paragraph from the number of directors to be elected at a shareholders meeting under Article 342, paragraph (1) of the Act is elected by a resolution at the shareholders meeting, without complying with the provisions of paragraph (3) and paragraph (4) of the same Article.

第三節　取締役

Section 3 Directors

第九十八条法第三百四十八条第三項第四号に規定する法務省令で定める体制は、次に掲げる体制とする。

Article 98(1)The systems prescribed by Ordinance of the Ministry of Justice as provided for in Article 348, paragraph (3), item (iv) of the Act are the following systems:

一取締役の職務の執行に係る情報の保存及び管理に関する体制

(i)systems related to the retention and management of information pertaining to the execution of the duties of a director;

二損失の危険の管理に関する規程その他の体制

(ii)rules and other systems related to management of the risk of loss;

三取締役の職務の執行が効率的に行われることを確保するための体制

(iii)systems to ensure that the execution of the duties of a director is performed efficiently;

四使用人の職務の執行が法令及び定款に適合することを確保するための体制

(iv)systems to ensure that the execution of the duties of an employee complies with laws and regulations and the articles of incorporation; and

五当該株式会社並びにその親会社及び子会社から成る企業集団における業務の適正を確保するための体制

(v)systems to ensure the propriety of business activities in a group of enterprises comprised of the stock company and any Parent Company and Subsidiary Companies thereof.

２取締役が二人以上ある株式会社である場合には、前項に規定する体制には、業務の決定が適正に行われることを確保するための体制を含むものとする。

(2)In the case of a stock company having two or more directors, the systems provided for in the preceding paragraph include systems for ensuring that business decisions are carried out properly.

３監査役設置会社以外の株式会社である場合には、第一項に規定する体制には、取締役が株主に報告すべき事項の報告をするための体制を含むものとする。

(3)In the case of a stock company other than a Company with Company Auditors, the systems provided for in paragraph (1) include systems for ensuring that directors report to shareholders on matters to be reported.

４監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合には、第一項に規定する体制には、次に掲げる体制を含むものとする。

(4)In the case of a Company with Company Auditors (including stock companies for which the articles of incorporation contain provisions limiting the scope of audits by company auditors to matters related to accounting), the systems provided for in paragraph (1) include the following systems:

一監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する事項

(i)matters related to the employee if a company auditor has requested that an employee be appointed to assist with the duties of the auditor;

二前号の使用人の取締役からの独立性に関する事項

(ii)matters related to the independence of the employee under the preceding item from the directors;

三取締役及び使用人が監査役に報告をするための体制その他の監査役への報告に関する体制

(iii)a system for the directors and the employee to report to the company auditor, and other systems related to reporting to the company auditor; and

四その他監査役の監査が実効的に行われることを確保するための体制

(iv)other systems to ensure that audits by the company auditor are performed effectively.

第四節　取締役会

Section 4 Board of Directors

（社債を引き受ける者の募集に際して取締役会が定めるべき事項）

(Matters to Be Prescribed by the Board of Directors upon Solicitation of Persons to Subscribe for Bonds)

第九十九条法第三百六十二条第四項第五号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 99(1)The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 362, paragraph (4), item (v) of the Act are the following:

一二以上の募集（法第六百七十六条の募集をいう。以下この条において同じ。）に係る法第六百七十六条各号に掲げる事項の決定を委任するときは、その旨

(i)when the determination of the matters listed in the items of Article 676 of the Act pertaining to two or more Solicitations (meaning the solicitation of Article 676 of the Act; hereinafter the same applies in this Article) is delegated, that fact;

二募集社債の総額の上限（前号に規定する場合にあっては、各募集に係る募集社債の総額の上限の合計額）

(ii)the maximum total amount of Bonds for Subscription (in the cases prescribed in the preceding item, the aggregate total of the maximum total amounts of Bonds for Subscription pertaining to each Solicitation);

三募集社債の利率の上限その他の利率に関する事項の要綱

(iii)the maximum interest rate on Bonds for Subscription and an outline of other matters related to the interest rate; and

四募集社債の払込金額（法第六百七十六条第九号に規定する払込金額をいう。以下この号において同じ。）の総額の最低金額その他の払込金額に関する事項の要綱

(iv)the minimum amount of the total Amount to Be Paid in (meaning the amount to be paid in provided for in Article 676, item (ix) of the Act; hereinafter the same applies in this item) for Bonds for Subscription and an outline of other matters related to the Amount to Be Paid in.

２前項の規定にかかわらず、信託社債（当該信託社債について信託財産に属する財産のみをもってその履行の責任を負うものに限る。）の募集に係る法第六百七十六条各号に掲げる事項の決定を委任する場合には、法第三百六十二条第四項第五号に規定する法務省令で定める事項は、当該決定を委任する旨とする。

(2)Notwithstanding the provisions of the preceding paragraph, when the determination of the matters listed in the items of Article 676 of the Act pertaining to the Solicitation of Trust Bonds (limited to those bearing liability for performance of debt obligations related to the Trust Bonds only with respect to property that is part of the Trust Property) is delegated, the matter prescribed by Ordinance of the Ministry of Justice as provided for in Article 362, paragraph (4), item (v) of the Act is the fact that the determination is delegated.

（業務の適正を確保するための体制）

(Systems for Ensuring the Propriety of Business Activities)

第百条法第三百六十二条第四項第六号に規定する法務省令で定める体制は、次に掲げる体制とする。

Article 100(1)The systems prescribed by Ordinance of the Ministry of Justice as provided for in Article 362, paragraph (4), item (vi) of the Act are the following systems:

一取締役の職務の執行に係る情報の保存及び管理に関する体制

(i)systems related to the retention and management of information pertaining to the execution of the duties of a director;

二損失の危険の管理に関する規程その他の体制

(ii)rules and other systems related to management of the risk of loss;

三取締役の職務の執行が効率的に行われることを確保するための体制

(iii)systems to ensure that the execution of the duties of a director is performed efficiently;

四使用人の職務の執行が法令及び定款に適合することを確保するための体制

(iv)systems to ensure that the execution of the duties of an employee complies with laws and regulations and the articles of incorporation; and

五当該株式会社並びにその親会社及び子会社から成る企業集団における業務の適正を確保するための体制

(v)systems to ensure the propriety of business activities in a group of enterprises comprised of the relevant stock company and any Parent Company and Subsidiary Companies thereof.

２監査役設置会社以外の株式会社である場合には、前項に規定する体制には、取締役が株主に報告すべき事項の報告をするための体制を含むものとする。

(2)In the case of a stock company other than a Company with Company Auditors, the systems provided for in the preceding paragraph include systems for directors to report to shareholders on matters to be reported.

３監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。）である場合には、第一項に規定する体制には、次に掲げる体制を含むものとする。

(3)In the case of a Company with Company Auditors (including stock companies the articles of incorporation of which contain provisions limiting the scope of audits by company auditors to matters related to accounting), the systems provided for in paragraph (1) include the following systems:

一監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する事項

(i)matters related to the employee if a company auditor has requested that an employee be appointed to assist with the duties of the auditor;

二前号の使用人の取締役からの独立性に関する事項

(ii)matters related to the independence of the employee under the preceding item from the directors;

三取締役及び使用人が監査役に報告をするための体制その他の監査役への報告に関する体制

(iii)a system for the directors and the employee to report to the company auditor, and other systems related to reporting to the company auditor;

四その他監査役の監査が実効的に行われることを確保するための体制

(iv)other systems to ensure that audits by the company auditor are performed effectively.

（取締役会の議事録）

(Minutes of Board of Directors Meetings)

第百一条法第三百六十九条第三項の規定による取締役会の議事録の作成については、この条の定めるところによる。

Article 101(1)The preparation of minutes of board of directors meetings pursuant to the provisions of Article 369, paragraph (3) of the Act is governed by the provisions of this Article.

２取締役会の議事録は、書面又は電磁的記録をもって作成しなければならない。

(2)Minutes of board of directors meetings must be prepared in writing or as Electronic or Magnetic Records.

３取締役会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)Minutes of board of directors meetings must have the following matters as content:

一取締役会が開催された日時及び場所（当該場所に存しない取締役、執行役、会計参与、監査役、会計監査人又は株主が取締役会に出席をした場合における当該出席の方法を含む。）

(i)the date, time, and place where the board of directors meeting was held (including the method of the attendance in cases where directors, executive officers, accounting advisors, company auditors, financial auditors, or shareholders not at the place were in attendance at the board of directors meeting);

二取締役会が法第三百七十三条第二項の取締役会であるときは、その旨

(ii)when the board of directors meeting is the board of directors meeting under Article 373, paragraph (2) of the Act, that fact;

三取締役会が次に掲げるいずれかのものに該当するときは、その旨

(iii)when the board of directors meeting falls under any of the following, that fact:

イ法第三百六十六条第二項の規定による取締役の請求を受けて招集されたもの

(a)the meeting was called at the request of a director pursuant to the provisions of Article 366, paragraph (2) of the Act;

ロ法第三百六十六条第三項の規定により取締役が招集したもの

(b)the meeting was called by a director pursuant to the provisions of Article 366, paragraph (3) of the Act;

ハ法第三百六十七条第一項の規定による株主の請求を受けて招集されたもの

(c)the meeting was called at the request of a shareholder pursuant to the provisions of Article 367, paragraph (1) of the Act;

ニ法第三百六十七条第三項において準用する法第三百六十六条第三項の規定により株主が招集したもの

(d)the meeting was called by a shareholder pursuant to the provisions of Article 366, paragraph (3) of the Act, as applied mutatis mutandis pursuant to Article 367, paragraph (3) of the Act;

ホ法第三百八十三条第二項の規定による監査役の請求を受けて招集されたもの

(e)the meeting was called at the request of a company auditor pursuant to the provisions of Article 383, paragraph (2) of the Act;

ヘ法第三百八十三条第三項の規定により監査役が招集したもの

(f)the meeting was called by a company auditor pursuant to the provisions of Article 383, paragraph (3) of the Act;

ト法第四百十七条第一項の規定により委員の中から選定された者が招集したもの

(g)the meeting was called by a person appointed from committee members pursuant to the provisions of Article 417, paragraph (1) of the Act;

チ法第四百十七条第二項前段の規定による執行役の請求を受けて招集されたもの

(h)the meeting was called at the request of an executive officer pursuant to the provisions of the first sentence of Article 417, paragraph (2) of the Act; or

リ法第四百十七条第二項後段の規定により執行役が招集したもの

(i)the meeting was called by an executive officer pursuant to the provisions of the second sentence of Article 417, paragraph (2) of the Act;

四取締役会の議事の経過の要領及びその結果

(iv)a summary of the progress of the agenda of the board of directors meeting and the results thereof;

五決議を要する事項について特別の利害関係を有する取締役があるときは、当該取締役の氏名

(v)when a director is a specially interested party regarding a matter requiring a resolution, the name of the director;

六次に掲げる規定により取締役会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要

(vi)when opinions or oral statements are offered at the board of directors meeting pursuant to the following provisions, a summary of those opinions or oral statements:

イ法第三百六十五条第二項（法第四百十九条第二項において準用する場合を含む。）

(a)Article 365, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 419, paragraph (2) of the Act);

ロ法第三百六十七条第四項

(b)Article 367, paragraph (4) of the Act;

ハ法第三百七十六条第一項

(c)Article 376, paragraph (1) of the Act;

ニ法第三百八十二条

(d)Article 382 of the Act;

ホ法第三百八十三条第一項

(e)Article 383, paragraph (1) of the Act; or

ヘ法第四百六条

(f)Article 406 of the Act;

七取締役会に出席した執行役、会計参与、会計監査人又は株主の氏名又は名称

(vii)the names of executive officers, accounting advisors, financial auditors, and shareholders in attendance at the board of directors meeting; and

八取締役会の議長が存するときは、議長の氏名

(viii)the name of the chairperson of the board of directors meeting, if any.

４次の各号に掲げる場合には、取締役会の議事録は、当該各号に定める事項を内容とするものとする。

(4)In the cases listed in the following items, the minutes of board of directors meetings are to have the matters prescribed in each item as content:

一法第三百七十条の規定により取締役会の決議があったものとみなされた場合　次に掲げる事項

(i)where a resolution is deemed to have been adopted at the board of directors meeting pursuant to the provisions of Article 370 of the Act: the following matters:

イ取締役会の決議があったものとみなされた事項の内容

(a)the content of the matters about which a resolution is deemed to have been adopted at the board of directors meeting;

ロイの事項の提案をした取締役の氏名

(b)the name(s) of the director(s) proposing the matter of (a);

ハ取締役会の決議があったものとみなされた日

(c)the date on which the resolution is deemed to have been adopted at the board of directors meeting; and

ニ議事録の作成に係る職務を行った取締役の氏名

(d)the name of the director performing duties pertaining to preparation of the minutes; or

二法第三百七十二条第一項（同条第三項の規定により読み替えて適用する場合を含む。）の規定により取締役会への報告を要しないものとされた場合　次に掲げる事項

(ii)where a report to the board of directors is deemed unnecessary pursuant to the provisions of Article 372, paragraph (1) of the Act (including cases where it is applied by replacing certain terms pursuant to the provisions of paragraph (3) of the same Article): the following matters:

イ取締役会への報告を要しないものとされた事項の内容

(a)the content of the matters about which a report to the board of directors is deemed unnecessary;

ロ取締役会への報告を要しないものとされた日

(b)the date on which the report to the board of directors was deemed unnecessary; and

ハ議事録の作成に係る職務を行った取締役の氏名

(c)the name of the director performing duties pertaining to preparation of the minutes.

第五節　会計参与

Section 5 Accounting Advisors

（会計参与報告の内容）

(Content of Accounting Advisors' Reports)

第百二条法第三百七十四条第一項の規定により作成すべき会計参与報告は、次に掲げる事項を内容とするものでなければならない。

Article 102Accounting advisors' reports to be prepared pursuant to the provisions of Article 374, paragraph (1) of the Act must have the following matters as content:

一会計参与が職務を行うにつき会計参与設置会社と合意した事項のうち主なもの

(i)main matters agreed upon by a Company with Accounting Advisors regarding the performance of duties by accounting advisors;

二計算関係書類のうち、取締役又は執行役と会計参与が共同して作成したものの種類

(ii)types of Accounting Documents to be prepared jointly by directors or executive officers, and accounting advisors;

三計算関係書類の作成のために採用している会計処理の原則及び手続並びに表示方法その他計算関係書類の作成のための基本となる事項であって、次に掲げる事項（重要性の乏しいものを除く。）

(iii)general principles and procedures of accounting practices employed in the preparation of Accounting Documents, and methods of indication and other basic matters for preparation of Accounting Documents, as listed below (excluding those with little importance):

イ資産の評価基準及び評価方法

(a)the valuation criteria and valuation methods for assets;

ロ固定資産の減価償却の方法

(b)the depreciation methods for fixed assets;

ハ引当金の計上基準

(c)the recording criteria for allowances;

ニ収益及び費用の計上基準

(d)the recording criteria for profits and expenses;

ホその他計算関係書類の作成のための基本となる重要な事項

(e)other important basic matters for preparation of Accounting Documents;

四計算関係書類の作成に用いた資料の種類その他計算関係書類の作成の過程及び方法

(iv)types of materials used in preparation of Accounting Documents and other processes and methods of preparation of Accounting Documents;

五前号に規定する資料が次に掲げる事由に該当するときは、その旨及びその理由

(v)when the materials provided for in the preceding item fall under the following grounds, that fact and the reason thereof:

イ当該資料が著しく遅滞して作成されたとき。

(a)when the materials were prepared extremely late;

ロ当該資料の重要な事項について虚偽の記載がされていたとき。

(b)when false statements were made regarding important matters in the materials;

六計算関係書類の作成に必要な資料が作成されていなかったとき又は適切に保存されていなかったときは、その旨及びその理由

(vi)when materials required for preparation of Accounting Documents have not been prepared or have not been appropriately retained, that fact and the reason thereof;

七会計参与が計算関係書類の作成のために行った報告の徴収及び調査の結果

(vii)collection of any report made by the accounting advisor for the preparation of Accounting Documents and the results of any investigation; and

八会計参与が計算関係書類の作成に際して取締役又は執行役と協議した主な事項

(viii)main matters about which the accounting advisor consulted with directors or executive officers in the preparation of Accounting Documents.

（計算書類等の備置き）

(Keeping of Financial Statements, etc.)

第百三条法第三百七十八条第一項の規定により会計参与が同項各号に掲げるものを備え置く場所（以下この条において「会計参与報告等備置場所」という。）を定める場合には、この条の定めるところによる。

Article 103(1)When an accounting advisor prescribes, pursuant to the provisions of Article 378, paragraph (1) of the Act, a place for keeping the materials listed in the items of the same paragraph (hereinafter referred to as "Place for Keeping Accounting Advisors' Reports, etc." in this Article), it is governed by the provisions of this Article.

２会計参与は、当該会計参与である公認会計士若しくは監査法人又は税理士若しくは税理士法人の事務所（会計参与が税理士法（昭和二十六年法律第二百三十七号）第二条第三項の規定により税理士又は税理士法人の補助者として常時同項に規定する業務に従事する者であるときは、その従事する税理士事務所又は所属税理士法人の事務所）の場所の中から会計参与報告等備置場所を定めなければならない。

(2)The accounting advisor must prescribe a Place for Keeping Accounting Advisors' Reports, etc. from among the places of the offices of the certified public accountant or the auditing firm, or the tax accountant or the tax accountant corporation that is the accounting advisor (when the accounting advisor is a person engaged at all times in the business provided for in Article 2, paragraph (3) of the Certified Public Tax Accountant Act (Act No. 237 of 1951) as an assistant to a tax accountant or tax accounting corporation pursuant to the provisions of the same paragraph, the office of the engaging tax accountant or tax accounting corporation).

３会計参与は、会計参与報告等備置場所として会計参与設置会社の本店又は支店と異なる場所を定めなければならない。

(3)The accounting advisor must prescribe a place differing from the head office or branch office of a Company with Accounting Advisors as the Place for Keeping Accounting Advisors' Reports, etc.

４会計参与は、会計参与報告等備置場所を定めた場合には、遅滞なく、会計参与設置会社に対して、会計参与報告等備置場所を通知しなければならない。

(4)When the accounting advisor prescribes the Place for Keeping Accounting Advisors' Reports, etc., the Place for Keeping Accounting Advisors' Reports, etc. must be notified without delay to the Company with Accounting Advisors.

（計算書類の閲覧）

(Inspection of Financial Statements)

第百四条法第三百七十八条第二項に規定する法務省令で定める場合とは、会計参与である公認会計士若しくは監査法人又は税理士若しくは税理士法人の業務時間外である場合とする。

Article 104The case prescribed by Ordinance of the Ministry of Justice as provided for in Article 378, paragraph (2) of the Act is the case of outside the business hours of the certified public accountant or the auditing firm, or the tax accountant or the tax accounting corporation that is the accounting advisor.

第六節　監査役

Section 6 Company Auditors

（監査報告の作成）

(Preparation of Audit Reports)

第百五条法第三百八十一条第一項の規定により法務省令で定める事項については、この条の定めるところによる。

Article 105(1)The matters prescribed by Ordinance of the Ministry of Justice pursuant to the provisions of Article 381, paragraph (1) of the Act are governed by the provisions of this Article.

２監査役は、その職務を適切に遂行するため、次に掲げる者との意思疎通を図り、情報の収集及び監査の環境の整備に努めなければならない。この場合において、取締役又は取締役会は、監査役の職務の執行のための必要な体制の整備に留意しなければならない。

(2)The company auditor must, in order to properly execute the duties of the auditor, endeavor to communicate with the following persons and to improve the collection of information and the audit environment.In this case, a director or the board of directors must take care in the development of a system necessary for the execution of the duties of the company auditor:

一当該株式会社の取締役、会計参与及び使用人

(i)directors, accounting advisors, and employees of the relevant stock company;

二当該株式会社の子会社の取締役、会計参与、執行役、業務を執行する社員、法第五百九十八条第一項の職務を行うべき者その他これらの者に相当する者及び使用人

(ii)directors, accounting advisors, executive officers, members who execute the business, a person who is to perform the duties under Article 598, paragraph (1) of the Act and other persons equivalent thereto, and employees of Subsidiary Companies of the relevant stock company; and

三その他監査役が適切に職務を遂行するに当たり意思疎通を図るべき者

(iii)others with whom to communicate in the appropriate execution of duties by company auditors.

３前項の規定は、監査役が公正不偏の態度及び独立の立場を保持することができなくなるおそれのある関係の創設及び維持を認めるものと解してはならない。

(3)The provisions of the preceding paragraph must not be construed as recognizing the creation and maintenance of relationships having a risk that the company auditor will become unable to maintain an attitude of fairness and impartiality and a stance of independence.

４監査役は、その職務の遂行に当たり、必要に応じ、当該株式会社の他の監査役、当該株式会社の親会社及び子会社の監査役その他これらに相当する者との意思疎通及び情報の交換を図るよう努めなければならない。

(4)The company auditor must endeavor to communicate and exchange information with other company auditors of the relevant stock company, and with company auditors and other persons equivalent thereto of the Parent Company and Subsidiary Companies of the stock company as needed in the execution of the duties of company auditor.

（監査役の調査の対象）

(Targets of Investigation by Company Auditors)

第百六条法第三百八十四条に規定する法務省令で定めるものは、電磁的記録その他の資料とする。

Article 106The material prescribed by Ordinance of the Ministry of Justice as provided for in Article 384 of the Act is Electronic or Magnetic Records and other material.

（監査報告の作成）

(Preparation of Audit Reports)

第百七条法第三百八十九条第二項の規定により法務省令で定める事項については、この条の定めるところによる。

Article 107(1)The matters prescribed by Ordinance of the Ministry of Justice pursuant to the provisions of Article 389, paragraph (2) of the Act are governed by the provisions of this Article.

一当該株式会社の取締役、会計参与及び使用人

(i)directors, accounting advisors, and employees of the relevant stock company;

三その他監査役が適切に職務を遂行するに当たり意思疎通を図るべき者

(iii)others with whom to communicate in the appropriate execution of duties by company accountants.

（監査の範囲が限定されている監査役の調査の対象）

(Targets of Investigation by Company Auditors Limited by the Scope of Audits)

第百八条法第三百八十九条第三項に規定する法務省令で定めるものは、次に掲げるものとする。

Article 108What is prescribed by Ordinance of the Ministry of Justice as provided for in Article 389, paragraph (3) of the Act is the following:

一計算関係書類

(i)Accounting Documents;

二次に掲げる議案が株主総会に提出される場合における当該議案

(ii)the following proposals in cases where the proposals are submitted to the shareholders meeting:

イ当該株式会社の株式の取得に関する議案（当該取得に際して交付する金銭等の合計額に係る部分に限る。）

(a)proposals related to the acquisition of shares of the relevant stock company (limited to the portion pertaining to the total amount of Monies, etc. delivered at the acquisition);

ロ剰余金の配当に関する議案（剰余金の配当に際して交付する金銭等の合計額に係る部分に限る。）

(b)proposals related to the dividend of surplus (limited to the portion pertaining to the total amount of Monies, etc. delivered at the dividend of surplus);

ハ法第四百四十七条第一項の資本金の額の減少に関する議案

(c)proposals related to reduction of the amount of stated capital under Article 447, paragraph (1) of the Act;

ニ法第四百四十八条第一項の準備金の額の減少に関する議案

(d)proposals related to reduction of the amount of reserves under Article 448, paragraph (1) of the Act;

ホ法第四百五十条第一項の資本金の額の増加に関する議案

(e)proposals related to increase in the amount of stated capital under Article 450, paragraph (1) of the Act;

ヘ法第四百五十一条第一項の準備金の額の増加に関する議案

(f)proposals related to increase in the amount of reserves under Article 451, paragraph (1) of the Act; or

ト法第四百五十二条に規定する剰余金の処分に関する議案

(g)proposals related to appropriation of surplus of Article 452 of the Act;

三次に掲げる事項を含む議案が株主総会に提出される場合における当該事項

(iii)the following matters in cases where proposals including those matters are submitted to the shareholders meeting:

イ法第百九十九条第一項第五号の増加する資本金及び資本準備金に関する事項

(a)matters related to the increased stated capital and capital reserve under Article 199, paragraph (1), item (v) of the Act;

ロ法第二百三十六条第一項第五号の増加する資本金及び資本準備金に関する事項

(b)matters related to the increased stated capital and capital reserve under Article 236, paragraph (1), item (v) of the Act;

ハ法第七百四十九条第一項第二号イの資本金及び準備金の額に関する事項

(c)matters related to the amount of stated capital and reserves under Article 749, paragraph (1), item (ii) (a) of the Act;

ニ法第七百五十三条第一項第六号の資本金及び準備金の額に関する事項

(d)matters related to the amount of stated capital and reserves under Article 753, paragraph (1), item (vi) of the Act;

ホ法第七百五十八条第四号イの資本金及び準備金の額に関する事項

(e)matters related to the amount of stated capital and reserves under Article 758, item (iv) (a) of the Act;

ヘ法第七百六十三条第六号の資本金及び準備金の額に関する事項

(f)matters related to the amount of stated capital and reserves under Article 763, item (vi) of the Act;

ト法第七百六十八条第一項第二号イの資本金及び準備金の額に関する事項

(g)matters related to the amount of stated capital and reserves under Article 768, paragraph (1), item (ii) (a) of the Act; or

チ法第七百七十三条第一項第五号の資本金及び準備金の額に関する事項

(h)matters related to the amount of stated capital and reserves under Article 773, paragraph (1), item (v) of the Act; and

四前三号に掲げるもののほか、これらに準ずるもの

(iv)beyond those listed in the preceding three items, matters equivalent thereto.

第七節　監査役会

Section 7 Board of Company Auditors

第百九条法第三百九十三条第二項の規定による監査役会の議事録の作成については、この条の定めるところによる。

Article 109(1)The preparation of minutes of board of company auditors meetings pursuant to the provisions of Article 393, paragraph (2) of the Act is governed by the provisions of this Article.

２監査役会の議事録は、書面又は電磁的記録をもって作成しなければならない。

(2)Minutes of meetings of the board of company auditors must be prepared in writing or as Electronic or Magnetic Records.

３監査役会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)Minutes of meetings of the board of company auditors must have the following matters as content:

一監査役会が開催された日時及び場所（当該場所に存しない監査役、取締役、会計参与又は会計監査人が監査役会に出席をした場合における当該出席の方法を含む。）

(i)the date, time, and place where the board of company auditors meeting was held (including the method of the attendance in cases where company auditors, directors, accounting advisors, or financial auditors not at the place were in attendance at the board of company auditors meeting);

二監査役会の議事の経過の要領及びその結果

(ii)a summary of the progress of the agenda of the board of company auditors meeting and the results thereof;

三次に掲げる規定により監査役会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要

(iii)when opinions or oral statements are offered at the board of company auditors meeting pursuant to the following provisions, a summary of those opinions or oral statements:

イ法第三百五十七条第二項の規定により読み替えて適用する同条第一項（法第四百八十二条第四項において準用する場合を含む。）

(a)Article 357, paragraph (1) of the Act when applied by replacing certain terms pursuant to the provisions of paragraph (2) of the same Article (including as applied mutatis mutandis pursuant to Article 482, paragraph (4) of the Act);

ロ法第三百七十五条第二項の規定により読み替えて適用する同条第一項

(b)Article 375, paragraph (1) of the Act when applied by replacing certain terms pursuant to the provisions of paragraph (2) of the same Article; or

ハ法第三百九十七条第三項の規定により読み替えて適用する同条第一項

(c)Article 397, paragraph (1) of the Act when applied by replacing certain terms pursuant to the provisions of paragraph (3) of the same Article;

四監査役会に出席した取締役、会計参与又は会計監査人の氏名又は名称

(iv)the names of directors, accounting advisors, and financial auditors in attendance at the board of company auditors meeting; and

五監査役会の議長が存するときは、議長の氏名

(v)the name of the chairperson of the board of company auditors meeting, if any.

４法第三百九十五条の規定により監査役会への報告を要しないものとされた場合には、監査役会の議事録は、次の各号に掲げる事項を内容とするものとする。

(4)In the case when a report to the board of company auditors is deemed unnecessary pursuant to the provisions of Article 395 of the Act, the minutes of the board of company auditors meeting are to have the following matters as content:

一監査役会への報告を要しないものとされた事項の内容

(i)the content of the matters about which a report to the board of company auditors is deemed unnecessary;

二監査役会への報告を要しないものとされた日

(ii)the date on which the report to the board of company auditors was deemed unnecessary; and

三議事録の作成に係る職務を行った監査役の氏名

(iii)the name of the company auditor performing duties pertaining to preparation of the minutes.

第八節　会計監査人

Section 8 Financial Auditors

第百十条法第三百九十六条第一項後段の規定により法務省令で定める事項については、この条の定めるところによる。

Article 110(1)The matters prescribed by Ordinance of the Ministry of Justice pursuant to the provisions of the second sentence of Article 396, paragraph (1) of the Act are governed by the provisions of this Article.

２会計監査人は、その職務を適切に遂行するため、次に掲げる者との意思疎通を図り、情報の収集及び監査の環境の整備に努めなければならない。ただし、会計監査人が公正不偏の態度及び独立の立場を保持することができなくなるおそれのある関係の創設及び維持を認めるものと解してはならない。

(2)The financial auditor must, in order to properly execute the duties of the financial auditor, endeavor to communicate with the following persons and to improve the collection of information and the audit environment; provided, however, that this must not be construed as recognizing the creation and maintenance of relationships having a risk that the financial auditor will become unable to maintain an attitude of fairness and impartiality and a stance of independence:

一当該株式会社の取締役、会計参与及び使用人

(i)directors, accounting advisors, and employees of the relevant stock company;

(ii)directors, accounting advisors, executive officers, members who execute the business, those who are to perform the duties under Article 598, paragraph (1) of the Act and other persons equivalent thereto, and employees of Subsidiary Companies of the relevant stock company;

三その他会計監査人が適切に職務を遂行するに当たり意思疎通を図るべき者

(iii)others with whom to communicate in the appropriate execution of duties by financial auditors.

第九節　委員会及び執行役

Section 9 Committees and Executive Officers

（委員会の議事録）

(Minutes of Committee Meetings)

第百十一条法第四百十二条第三項の規定による委員会の議事録の作成については、この条の定めるところによる。

Article 111(1)The preparation of minutes of Committee meetings pursuant to the provisions of Article 412, paragraph (3) of the Act is governed by the provisions of this Article.

２委員会の議事録は、書面又は電磁的記録をもって作成しなければならない。

(2)Minutes of Committee meetings must be prepared in writing or as Electronic or Magnetic Records.

３委員会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)Minutes of Committee meetings must have the following matters as content:

一委員会が開催された日時及び場所（当該場所に存しない取締役、執行役、会計参与又は会計監査人が委員会に出席をした場合における当該出席の方法を含む。）

(i)the date, time, and place where the Committee meeting was held (including the manner of attendance in cases where directors, executive officers, accounting advisors, or financial auditors not at the place were in attendance at the committee meeting);

二委員会の議事の経過の要領及びその結果

(ii)a summary of the progress of the agenda of the Committee meeting and the results thereof;

三決議を要する事項について特別の利害関係を有する委員があるときは、その氏名

(iii)when a committee member is a specially interested party regarding a matter requiring a resolution, the name of the committee member;

四委員会が監査委員会である場合において、次に掲げる意見又は発言があるときは、その意見又は発言の内容の概要

(iv)when the Committee is the audit committee, and the following opinions or oral statements are offered, a summary of those opinions or oral statements:

イ法第三百七十五条第三項の規定により読み替えて適用する同条第一項の規定により監査委員会において述べられた意見又は発言

(a)opinions and oral statements made at an audit committee meeting pursuant to the provisions of Article 375, paragraph (1) of the Act when applied by replacing certain terms pursuant to the provisions of paragraph (3) of the same Article;

ロ法第三百九十七条第四項の規定により読み替えて適用する同条第一項の規定により監査委員会において述べられた意見又は発言

(b)opinions and oral statements made at an audit committee meeting pursuant to the provisions of Article 397, paragraph (1) of the Act when applied by replacing certain terms pursuant to the provisions of paragraph (4) of the same Article; or

ハ法第四百十九条第一項の規定により行うべき監査委員に対する報告が監査委員会において行われた場合における当該報告に係る意見又は発言

(c)opinions and oral statements pertaining to a report in the case where the report to audit committee members carried out in the audit committee is to be carried out pursuant to the provisions of Article 419, paragraph (1) of the Act;

五委員会に出席した執行役、会計参与又は会計監査人の氏名又は名称

(v)the names of executive officers, accounting advisors, and financial auditors in attendance at the Committee meeting; and

六委員会の議長が存するときは、議長の氏名

(vi)the name of the chairperson of the Committee, if any.

４法第四百十四条の規定により委員会への報告を要しないものとされた場合には、委員会の議事録は、次の各号に掲げる事項を内容とするものとする。

(4)When a report to Committee is deemed unnecessary pursuant to the provisions of Article 414 of the Act, the minutes of the Committee meeting are to have the following matters as content:

一委員会への報告を要しないものとされた事項の内容

(i)the content of the matters about which a report to the Committee is deemed unnecessary;

二委員会への報告を要しないものとされた日

(ii)the date on which the report to the Committee was deemed unnecessary; and

三議事録の作成に係る職務を行った委員の氏名

(iii)the name of the committee member performing duties pertaining to preparation of the minutes.

（業務の適正を確保するための体制）

(Systems for Ensuring the Propriety of Business Activities)

第百十二条法第四百十六条第一項第一号ロに規定する法務省令で定めるものは、次に掲げるものとする。

Article 112(1)The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 416, paragraph (1), item (i) (b) of the Act are the following:

一監査委員会の職務を補助すべき取締役及び使用人に関する事項

(i)matters related to directors and employees to assist with the duties of the audit committee;

二前号の取締役及び使用人の執行役からの独立性に関する事項

(ii)matters related to the independence of the directors and employees under the preceding item from the executive officers;

三執行役及び使用人が監査委員会に報告をするための体制その他の監査委員会への報告に関する体制

(iii)a system for the executive officers and the employees to report to the audit committee, and other systems related to reporting to the audit committee; and

四その他監査委員会の監査が実効的に行われることを確保するための体制

(iv)other systems to ensure that audits by the audit committee are performed effectively.

２法第四百十六条第一項第一号ホに規定する法務省令で定める体制は、次に掲げる体制とする。

(2)The systems prescribed by Ordinance of the Ministry of Justice as provided for in Article 416, paragraph (1), item (i) (e) of the Act are the following systems:

一執行役の職務の執行に係る情報の保存及び管理に関する体制

(i)systems related to the retention and management of information pertaining to the execution of the duties of an executive officer;

二損失の危険の管理に関する規程その他の体制

(ii)rules and other systems related to management of the risk of loss;

三執行役の職務の執行が効率的に行われることを確保するための体制

(iii)systems to ensure that the execution of the duties of an executive officer is performed efficiently;

四使用人の職務の執行が法令及び定款に適合することを確保するための体制

(iv)systems to ensure that the execution of the duties of an employee complies with laws and regulations and the articles of incorporation; and

五当該株式会社並びにその親会社及び子会社から成る企業集団における業務の適正を確保するための体制

(v)systems to ensure the propriety of business activities in a group of enterprises comprised of the relevant stock company and any Parent Company or Subsidiary Companies thereof.

第十節　役員等の損害賠償責任

Section 10 Liability for Damages of Officers, etc.

（報酬等の額の算定方法）

(Method of Calculation for the Amount of Remuneration, etc.)

第百十三条法第四百二十五条第一項第一号に規定する法務省令で定める方法により算定される額は、次に掲げる額の合計額とする。

Article 113The amount calculated using the method prescribed by Ordinance of the Ministry of Justice as provided for in Article 425, paragraph (1), item (i) of the Act is the total of the following amounts:

一役員等がその在職中に報酬、賞与その他の職務執行の対価（当該役員等が当該株式会社の取締役、執行役又は支配人その他の使用人を兼ねている場合における当該取締役、執行役又は支配人その他の使用人の報酬、賞与その他の職務執行の対価を含む。）として株式会社から受け、又は受けるべき財産上の利益（次号に定めるものを除く。）の額の事業年度（次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める日を含む事業年度及びその前の各事業年度に限る。）ごとの合計額（当該事業年度の期間が一年でない場合にあっては、当該合計額を一年当たりの額に換算した額）のうち最も高い額

(i)the greatest amount of the total amounts for each business year (limited to a business year including one of the days as prescribed in the following (a) through (c) and each prior business year, in accordance with the categories of cases listed therein) (in the case where the period of the business year is not one year, the amount when the total amount is converted to the amount per one year) of the amount of economic benefits that an Officer, etc. receives or is to receive from a stock company as remuneration, bonuses, and other consideration for performance of duties while the Officer, etc. is in office (excluding those prescribed in the following item) (including remuneration, bonuses, and other consideration for performance of duties as a director, executive officer, manager, or other employee in the case where the Officer, etc. concurrently acts as a director, executive officer, manager, or other employee of the stock company):

イ法第四百二十五条第一項の株主総会の決議を行った場合当該株主総会の決議の日

(a)where a resolution was adopted at a shareholders meeting under Article 425, paragraph (1) of the Act:the date of the resolution at the shareholders meeting;

ロ法第四百二十六条第一項の規定による定款の定めに基づいて責任を免除する旨の同意（取締役会設置会社にあっては、取締役会の決議。ロにおいて同じ。）を行った場合当該同意のあった日

(b)where consent is given for exemption from liability under the provisions of the articles of incorporation pursuant to the provisions of Article 426, paragraph (1) of the Act (in the case of a Company with Board of Directors, a resolution at the board of directors; the same applies in (b)):the date on which the consent was given; or

ハ法第四百二十七条第一項の契約を締結した場合責任の原因となる事実が生じた日（二以上の日がある場合にあっては、最も遅い日）

(c)where a contract under Article 427, paragraph (1) of the Act was concluded:the date on which the fact that serves as the cause for liability occurred (in the case of two or more days, the latest day); and

二イに掲げる額をロに掲げる数で除して得た額

(ii)the amount obtained by dividing the amount listed in (a) by the number listed in (b):

イ次に掲げる額の合計額

(a)the total of the following amounts:

（１）当該役員等が当該株式会社から受けた退職慰労金の額

1.the amount of retirement allowance received by the relevant Officer, etc. from the stock company;

（２）当該役員等が当該株式会社の取締役、執行役又は支配人その他の使用人を兼ねていた場合における当該取締役若しくは執行役としての退職慰労金又は支配人その他の使用人としての退職手当のうち当該役員等を兼ねていた期間の職務執行の対価である部分の額

2.when the relevant Officer, etc. concurrently acted as a director, executive officer, manager, or other employee of the relevant stock company, from out of the amount of the retirement allowance as a director, executive officer, or of the retirement allowance as a manager, or other employee, the amount of the portion of consideration for performance of duties during the period of concurrently acting as an Officer, etc.; and

（３）（１）又は（２）に掲げるものの性質を有する財産上の利益の額

3.the amount of any economic benefits having the nature listed in 1. or 2;

ロ当該役員等がその職に就いていた年数（当該役員等が次に掲げるものに該当する場合における次に定める数が当該年数を超えている場合にあっては、当該数）

(b)the number of years the relevant Officer, etc. held the position with those duties (for Officers, etc. who fall under the following categories, where the number prescribed below exceeds the number of years, the number prescribed below):

（１）代表取締役又は代表執行役六

1.Representative Director or representative executive officer:6;

（２）代表取締役以外の取締役（社外取締役を除く。）又は代表執行役以外の執行役四

2.a director other than a Representative Director (excluding Outside Directors) or an executive officer other than a representative executive officer:4; or

（３）社外取締役、会計参与、監査役又は会計監査人二

3.Outside Director, accounting advisor, company auditor, or financial auditor:2.

（特に有利な条件で引き受けた職務執行の対価以外の新株予約権）

(Share Options Other than as Consideration for Performance of Duties Received under Especially Favorable Conditions)

第百十四条法第四百二十五条第一項第二号に規定する法務省令で定める方法により算定される額は、次の各号に掲げる場合の区分に応じ、当該各号に定める額とする。

Article 114The amount calculated using the method prescribed by Ordinance of the Ministry of Justice as provided for in Article 425, paragraph (1), item (ii) of the Act is the amounts as prescribed in each of the following items, in accordance with the categories of cases listed therein:

一当該役員等が就任後に新株予約権（当該役員等が職務執行の対価として株式会社から受けたものを除く。以下この条において同じ。）を行使した場合　イに掲げる額からロに掲げる額を減じて得た額（零未満である場合にあっては、零）に当該新株予約権の行使により当該役員等が交付を受けた当該株式会社の株式の数を乗じて得た額

(i)where the relevant Officer, etc. exercises the Share Options after assuming office (excluding those received by the Officer, etc. from the stock company as consideration for performance of duty; hereinafter the same applies in this Article): an amount obtained by multiplying the amount listed in (a) minus the amount listed in (b) (if less than zero, then zero) by the number of shares of the stock company delivery of which was received by the Officer, etc. by execution of the Share Options:

イ当該新株予約権の行使時における当該株式の一株当たりの時価

(a)market value per share of the shares at the time of execution of the Share Options;

ロ当該新株予約権についての法第二百三十六条第一項第二号の価額及び法第二百三十八条第一項第三号の払込金額の合計額の当該新株予約権の目的である株式一株当たりの額

(b)the value under Article 236, paragraph (1), item (ii) of the Act with respect to the Share Options, and the amount per one share which is the objective of the Share Options of the total amount to be paid in under Article 238, paragraph (1), item (iii) of the Act; or

二当該役員等が就任後に新株予約権を譲渡した場合当該新株予約権の譲渡価額から法第二百三十八条第一項第三号の払込金額を減じて得た額に当該新株予約権の数を乗じた額

(ii)where the relevant Officer, etc. transfers the Share Options after assuming office:the amount obtained by multiplying the amount obtained by subtracting the amount to be paid in under Article 238, paragraph (1), item (iii) of the Act from the transfer price of the Share Options by the number of the Share Options.

（責任の免除の決議後に受ける退職慰労金等）

(Retirement Allowance Received after a Resolution of Exemption from Liability)

第百十五条法第四百二十五条第四項（法第四百二十六条第六項及び第四百二十七条第五項において準用する場合を含む。）に規定する法務省令で定める財産上の利益とは、次に掲げるものとする。

Article 115The economic benefits prescribed by Ordinance of the Ministry of Justice as provided for in Article 425, paragraph (4) of the Act (including as applied mutatis mutandis pursuant to Article 426, paragraph (6) and Article 427, paragraph (5) of the Act) are the following:

一退職慰労金

(i)retirement allowance;

二当該役員等が当該株式会社の取締役又は執行役を兼ねていたときは、当該取締役又は執行役としての退職慰労金

(ii)when the relevant Officer, etc. concurrently acted as a director or executive officer of the relevant stock company, the retirement allowance as the director or executive officer;

三当該役員等が当該株式会社の支配人その他の使用人を兼ねていたときは、当該支配人その他の使用人としての退職手当のうち当該役員等を兼ねていた期間の職務執行の対価である部分

(iii)when the relevant Officer, etc. concurrently acted as a manager or other employee of the relevant stock company, of the retirement allowance as the manager or other employee, the amount of the portion of consideration for performance of duty during the period of concurrently acting as the Officer, etc.;

四前三号に掲げるものの性質を有する財産上の利益

(iv)the amount of any economic benefits having the nature listed in the preceding three items.

第五章　計算等

Chapter V Accounting

第一節　計算関係書類

Section 1 Accounting Documents

第百十六条次に掲げる規定に規定する法務省令で定めるべき事項（事業報告及びその附属明細書に係るものを除く。）は、会社計算規則の定めるところによる。

Article 116The matters to be prescribed by Ordinance of the Ministry of Justice, as provided for in the following provisions, are governed by the provisions of the Rules of Corporate Accounting (excluding matters pertaining to business reports and annexed detailed statements thereof):

一法第四百三十二条第一項

(i)Article 432, paragraph (1) of the Act;

二法第四百三十五条第一項及び第二項

(ii)Article 435, paragraph (1) and paragraph (2) of the Act;

三法第四百三十六条第一項及び第二項

(iii)Article 436, paragraph (1) and paragraph (2) of the Act;

四法第四百三十七条

(iv)Article 437 of the Act;

五法第四百三十九条

(v)Article 439 of the Act;

六法第四百四十条第一項及び第三項

(vi)Article 440, paragraph (1) and paragraph (3) of the Act;

七法第四百四十一条第一項、第二項及び第四項

(vii)Article 441, paragraph (1), paragraph (2), and paragraph (4) of the Act;

八法第四百四十四条第一項、第四項及び第六項

(viii)Article 444, paragraph (1), paragraph (4), and paragraph (6) of the Act;

九法第四百四十五条第四項及び第五項

(ix)Article 445, paragraph (4) and paragraph (5) of the Act;

十法第四百四十六条第一号ホ及び第七号

(x)Article 446, item (i) (e) and item (vii) of the Act;

十一法第四百五十二条

(xi)Article 452 of the Act;

十二法第四百五十九条第二項

(xii)Article 459, paragraph (2) of the Act;

十三法第四百六十条第二項

(xiii)Article 460, paragraph (2) of the Act;

十四法第四百六十一条第二項第二号イ、第五号及び第六号

(xiv)Article 461, paragraph (2) item (ii) (a), item (v), and item (vi) of the Act;

十五法第四百六十二条第一項

(xv)Article 462, paragraph (1) of the Act.

第二節　事業報告

Section 2 Business Reports

第一款　通則

Subsection 1 General Rules

第百十七条次の各号に掲げる規定に規定する法務省令で定めるべき事項（事業報告及びその附属明細書に係るものに限る。）は、当該各号に定める規定の定めるところによる。ただし、他の法令に別段の定めがある場合は、この限りでない。

Article 117The matters to be prescribed by Ordinance of the Ministry of Justice as provided for in the following items are governed by the provisions prescribed respectively in those items (limited to those pertaining to business reports and annexed detailed statements thereof); provided, however, that this does not apply if otherwise provided for in other laws and regulations:

一法第四百三十五条第二項次款

(i)Article 435, paragraph (2) of the Act:the following Subsection;

二法第四百三十六条第一項及び第二項第三款

(ii)Article 436, paragraph (1) and paragraph (2) of the Act:Subsection 3;

三法第四百三十七条第四款

(iii)Article 437 of the Act:Subsection 4.

第二款　事業報告等の内容

Subsection 2 Content of Business Reports, etc.

第一目　通則

Division 1 General Rules

第百十八条事業報告は、次に掲げる事項をその内容としなければならない。

Article 118Business reports must have the following matters as content:

一当該株式会社の状況に関する重要な事項（計算書類及びその附属明細書並びに連結計算書類の内容となる事項を除く。）

(i)important matters related to the status of the relevant stock company (excluding matters that are included in the content of Financial Statements and annexed detailed statements thereof, and of Consolidated Financial Statements);

二法第三百四十八条第三項第四号、第三百六十二条第四項第六号並びに第四百十六条第一項第一号ロ及びホに規定する体制の整備についての決定又は決議があるときは、その決定又は決議の内容の概要

(ii)when a determination or resolution exists in regard to development of the systems provided for in Article 348, paragraph (3), item (iv), Article 362, paragraph (4), item (vi), and Article 416, paragraph (1), item (i) (b) and (e) of the Act, a summary of the content of that determination or resolution; and

三株式会社が当該株式会社の財務及び事業の方針の決定を支配する者の在り方に関する基本方針（以下この号において「基本方針」という。）を定めているときは、次に掲げる事項

(iii)when a stock company has prescribed basic policies related to the way a person is to control the decisions on the financial and business policies of the stock company (hereinafter referred to as "Basic Policies" in this item), the following matters:

イ基本方針の内容の概要

(a)a summary of the content of the Basic Policies;

ロ次に掲げる取組みの具体的な内容の概要

(b)a summary of the specific content of the following efforts:

（１）当該株式会社の財産の有効な活用、適切な企業集団の形成その他の基本方針の実現に資する特別な取組み

1.special efforts contributing to the effective utilization of the assets of the stock company, the formation of appropriate groups of enterprises, and otherwise to the realization of the Basic Policies; and

（２）基本方針に照らして不適切な者によって当該株式会社の財務及び事業の方針の決定が支配されることを防止するための取組み

2.efforts to prevent the decisions on the financial and business policies of the stock company from being controlled by an inappropriate person in light of the Basic Policies; and

ハロの取組みの次に掲げる要件への該当性に関する当該株式会社の取締役（取締役会設置会社にあっては、取締役会）の判断及びその理由（当該理由が社外役員の存否に関する事項のみである場合における当該事項を除く。）

(c)the judgment of the directors (in the case of a Company with Board of Directors, the board of directors) of the stock company related to the pertinence of the efforts under (b) to the following requirements, and the reasons therefor (excluding the matters in the case where the reason is only a matter related to the existence or non-existence of Outside Officers):

（１）当該取組みが基本方針に沿うものであること。

1.that the effort is consistent with the Basic Policies;

（２）当該取組みが当該株式会社の株主の共同の利益を損なうものではないこと。

2.that the effort does not harm the common interests of shareholders of the stock company; and

（３）当該取組みが当該株式会社の会社役員の地位の維持を目的とするものではないこと。

3.that the effort does not have as an objective the maintenance of the position of Company Officers of the stock company.

第二目　公開会社における事業報告の内容

Division 2 Content of a Public Company's Business Reports

（公開会社の特則）

(Special Provisions on Public Companies)

第百十九条株式会社が当該事業年度の末日において公開会社である場合には、次に掲げる事項を事業報告の内容に含めなければならない。

Article 119In a case where a stock company is a Public Company on the last day of the relevant business year, the following matters must be included in the content of the business report:

一株式会社の現況に関する事項

(i)matters related to the current status of the stock company;

二株式会社の会社役員に関する事項

(ii)matters related to the stock company's Company Officers;

三株式会社の株式に関する事項

(iii)matters related to the stock company's shares; and

四株式会社の新株予約権等に関する事項

(iv)matters related to the stock company's Share Options, etc.

（株式会社の現況に関する事項）

(Matters Related to the Current Status of the Stock Company)

第百二十条前条第一号に規定する「株式会社の現況に関する事項」とは、次に掲げる事項（当該株式会社の事業が二以上の部門に分かれている場合にあっては、部門別に区別することが困難である場合を除き、その部門別に区別された事項）とする。

Article 120(1)The "matters related to the current status of the stock company" provided for in item (i) of the preceding Article are the following matters (in the case where the business undertakings of the stock company are divided into two or more divisions, the matters categorized by division, except in cases where categorizing these by division is difficult):

一当該事業年度の末日における主要な事業内容

(i)the principal content of business undertakings on the last day of the relevant business year;

二当該事業年度の末日における主要な営業所及び工場並びに使用人の状況

(ii)the status of important business offices, factories, and employees on the last day of the relevant business year;

三当該事業年度の末日において主要な借入先があるときは、その借入先及び借入額

(iii)when major lenders exist on the last day of the relevant business year, those lenders and the amount of borrowings;

四当該事業年度における事業の経過及びその成果

(iv)the progress of business and the results thereof during the relevant business year;

五当該事業年度における次に掲げる事項についての状況（重要なものに限る。）

(v)the status of the following matters during the relevant business year (limited to those that are important):

イ資金調達

(a)procurement of funds;

ロ設備投資

(b)facilities and equipment investment;

ハ事業の譲渡、吸収分割又は新設分割

(c)business transfers, Absorption-Type Company Splits or Incorporation-Type Company Splits;

ニ他の会社（外国会社を含む。）の事業の譲受け

(d)acceptance of a transfer of business from other Companies (including Foreign Companies);

ホ吸収合併（会社以外の者との合併（当該合併後当該株式会社が存続するものに限る。）を含む。）又は吸収分割による他の法人等の事業に関する権利義務の承継

(e)succession to rights and obligations related to the business undertakings of another Corporation, etc. through an Absorption-Type Merger (including a merger with an entity other than a Company (limited to the cases where the stock company survives the merger)) or an Absorption-Type Company Split; and

ヘ他の会社（外国会社を含む。）の株式その他の持分又は新株予約権等の取得又は処分

(f)acquisition or disposal of shares or other equity interests or Share Options, etc. of another Company (including Foreign Companies);

六直前三事業年度（当該事業年度の末日において三事業年度が終了していない株式会社にあっては、成立後の各事業年度）の財産及び損益の状況

(vi)status of property and profits and losses for the immediately preceding three business years (in the case of a stock company for which three business years have not been completed on the last day of the relevant business year, each business year since incorporation);

七重要な親会社及び子会社の状況

(vii)status of the Parent Company and significant Subsidiary Companies;

八対処すべき課題

(viii)problems to be dealt with; and

九前各号に掲げるもののほか、当該株式会社の現況に関する重要な事項

(ix)beyond those listed in the preceding items, important matters related to the current status of the relevant stock company.

２株式会社が当該事業年度に係る連結計算書類を作成している場合には、前項各号に掲げる事項については、当該株式会社及びその子会社から成る企業集団の現況に関する事項とすることができる。この場合において、当該事項に相当する事項が連結計算書類の内容となっているときは、当該事項を事業報告の内容としないことができる。

(2)Where the stock company prepares Consolidated Financial Statements pertaining to the relevant business year, the matters listed in the items of the preceding paragraph may be stated as matters related to the current status of the group of enterprises comprised of the stock company and Subsidiary Companies thereof.In this case, when matters equivalent to those matters are the content of the Consolidated Financial Statements, those matters need not be the content of the business report.

３第一項第六号に掲げる事項については、当該事業年度における過年度事項（当該事業年度より前の事業年度に係る貸借対照表、損益計算書又は株主資本等変動計算書に表示すべき事項をいう。）が会計方針の変更その他の正当な理由により当該事業年度より前の事業年度に係る定時株主総会において承認又は報告をしたものと異なっているときは、修正後の過年度事項を反映した事項とすることを妨げない。

(3)Regarding the matters listed in paragraph (1), item (vi), when, in the relevant business year, the Matters in Past Business Year (meaning matters to be indicated in the balance sheet, profit and loss statement, or statement of changes in net assets pertaining to a business year prior to the relevant business year) differ from matters approved or reported upon at the annual shareholders meeting pertaining to a business year prior to the business year because of a change in accounting policies or other justifiable grounds, treating the matters as matters reflecting the amended Matters in Past Business Year is not precluded.

（株式会社の会社役員に関する事項）

(Matters Related to the Stock Company's Company Officers)

第百二十一条第百十九条第二号に規定する「株式会社の会社役員に関する事項」とは、次に掲げる事項とする。ただし、当該事業年度の末日において委員会設置会社でない株式会社にあっては、第五号に掲げる事項を省略することができる。

Article 121The "matters related to the stock company's Company Officers" as provided in Article 119, item (ii) are the following matters; provided, however, that a stock company that is not a Company with Committees on the last day of the relevant business year may omit the matter listed in item (v):

一会社役員（直前の定時株主総会の終結の日の翌日以降に在任していた者に限る。次号、第七号及び第八号並びに第百二十八条第二項において同じ。）の氏名（会計参与にあっては、氏名又は名称）

(i)the name (in the case of accounting advisors, personal name or company name) of the Company Officer (limited to those in office on or after the day after the date of conclusion of the immediately preceding annual shareholders meeting; the same applies in the following item, in item (vii) and item (viii), and in Article 128, paragraph (2));

二会社役員の地位及び担当

(ii)position and assignment of the Company Officer;

三当該事業年度に係る会社役員の報酬等について、次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項

(iii)the matters as prescribed in the following (a) through (c), in accordance with the categories of cases listed therein, regarding Remuneration, etc. of Company Officers pertaining to the relevant business year:

イ会社役員の全部につき取締役、会計参与、監査役又は執行役ごとの報酬等の総額を掲げることとする場合取締役、会計参与、監査役又は執行役ごとの報酬等の総額及び員数

(a)where it is arranged that the total amount of Remuneration, etc. is to be listed for each director, accounting advisor, company auditor or executive officer for all Company Officers:the total amount of Remuneration, etc. for each director, accounting advisor, company auditor or executive officer and the number of officers;

ロ会社役員の全部につき当該会社役員ごとの報酬等の額を掲げることとする場合当該会社役員ごとの報酬等の額

(b)where it is arranged that the amount of Remuneration, etc. is to be listed for each of the Company Officers for all Company Officers:the amount of Remuneration, etc. for each of those Company Officers;

ハ会社役員の一部につき当該会社役員ごとの報酬等の額を掲げることとする場合当該会社役員ごとの報酬等の額並びにその他の会社役員についての取締役、会計参与、監査役又は執行役ごとの報酬等の総額及び員数

(c)where it is arranged that the amount of Remuneration, etc. is to be listed for each Company Officer for a portion of Company Officers:the amount of Remuneration, etc. for each of those Company Officers, and with regard to other Company Officers, the total amount of Remuneration, etc. for each director, accounting advisor, company auditor or executive officer and the number of officers.

四当該事業年度において受け、又は受ける見込みの額が明らかとなった会社役員の報酬等（前号の規定により当該事業年度に係る事業報告の内容とする報酬等及び当該事業年度前の事業年度に係る事業報告の内容とした報酬等を除く。）について、前号イからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項

(iv)regarding the Remuneration, etc. of Company Officers for which the amount received or the estimated amount to be received in the relevant business year has become evident (excluding Remuneration, etc. deemed to be included in the content of a business report pertaining to the relevant business year pursuant to the provisions of the preceding item, and Remuneration, etc. deemed to have been included in the content of a business report pertaining to a business year preceding the business year), the matters as prescribed in the following (a) thorough (c) of the preceding item, in accordance with the categories of cases listed therein;

五各会社役員の報酬等の額又はその算定方法に係る決定に関する方針を定めているときは、当該方針の決定の方法及びその方針の内容の概要

(v)when policies have been prescribed related to a determination on the amount of Remuneration, etc. for each Company Officer or on the method of calculating the amount thereof, the manner in which the policies were determined and a summary of the content thereof;

六辞任した会社役員又は解任された会社役員（株主総会又は種類株主総会の決議によって解任されたものを除く。）があるときは、次に掲げる事項（当該事業年度前の事業年度に係る事業報告の内容としたものを除く。）

(vi)when there are Company Officers who have resigned or Company Officers who have been dismissed (excluding those dismissed by a resolution at a shareholders meeting or General Meeting of Class Shareholders), the following matters (excluding those deemed to have been included in the content of a business report pertaining to a business year preceding the relevant business year):

イ当該会社役員の氏名（会計参与にあっては、氏名又は名称）

(a)the name of the Company Officer (in the case of accounting advisors, the personal name or company name);

ロ法第三百四十五条第一項（同条第四項において読み替えて準用する場合を含む。）の意見があるときは、その意見の内容

(b)when an opinion has been given under Article 345, paragraph (1) of the Act (including as applied mutatis mutandis by replacing the terms pursuant to paragraph (4) of the same Article), the content of that opinion;

ハ法第三百四十五条第二項（同条第四項において読み替えて準用する場合を含む。）の理由があるときは、その理由

(c)when a reason has been given under Article 345, paragraph (2) of the Act (including as applied mutatis mutandis by replacing the terms pursuant to paragraph (4) of the same Article), that reason.

七当該事業年度に係る当該株式会社の会社役員（会計参与を除く。）の重要な兼職の状況

(vii)status of important concurrent holding of positions by Company Officers (excluding accounting advisors) of the stock company pertaining to the relevant business year;

八会社役員のうち監査役又は監査委員が財務及び会計に関する相当程度の知見を有しているものであるときは、その事実

(viii)when, among the Company Officers, the company auditors and audit committee members have considerable knowledge related to finance and accounting, that fact; and

九前各号に掲げるもののほか、株式会社の会社役員に関する重要な事項

(ix)beyond those listed in the preceding items, important matters related to the Company Officers of the stock company.

（株式会社の株式に関する事項）

(Matters Related to the Stock Company's Shares)

第百二十二条第百十九条第三号に規定する「株式会社の株式に関する事項」とは、次に掲げる事項とする。

Article 122The "matters related to the stock company's shares" as provided in Article 119, item (iii) are the following matters:

一当該事業年度の末日において発行済株式（自己株式を除く。）の総数に対するその有する株式の数の割合が高いことにおいて上位となる十名の株主の氏名又は名称、当該株主の有する株式の数（種類株式発行会社にあっては、株式の種類及び種類ごとの数を含む。）及び当該株主の有する株式に係る当該割合

(i)the names of the top ten shareholders in percentage of share holdings in relation to the total number of Issued Shares (excluding Treasury Shares), the number of shares held by the shareholders (in the case of a Company with Class Shares, including the classes of shares and the number per class), and the percentage of shares held by the shareholder on the last day of the relevant business year; and

二前号に掲げるもののほか、株式会社の株式に関する重要な事項

(ii)beyond those listed in the preceding item, important matters related to the stock company's shares.

（株式会社の新株予約権等に関する事項）

(Matters Related to the Stock Company's Share Options, etc.)

第百二十三条第百十九条第四号に規定する「株式会社の新株予約権等に関する事項」とは、次に掲げる事項とする。

Article 123The "matters related to the stock company's Share Options, etc." provided for in Article 119, item (iv) are the following matters:

一当該事業年度の末日において当該株式会社の会社役員（当該事業年度の末日において在任している者に限る。以下この条において同じ。）が当該株式会社の新株予約権等（職務執行の対価として当該株式会社が交付したものに限る。以下この号及び次号において同じ。）を有しているときは、次に掲げる者の区分ごとの当該新株予約権等の内容の概要及び新株予約権等を有する者の人数

(i)when Company Officers of the stock company (limited to those holding office on the last day of the relevant business year; hereinafter the same applies in this Article) hold Share Options, etc. of the stock company (limited to those that the stock company delivered as consideration for performance of duty; hereinafter the same applies in this item and the following item) on the last day of the relevant business year, a summary of the features of the Share Options, etc. for each category of the following persons, and the number of persons holding Share Options, etc.:

イ当該株式会社の取締役（社外役員を除き、執行役を含む。）

(a)directors of the stock company (excluding Outside Officers, including executive officers);

ロ当該株式会社の社外取締役（社外役員に限る。）

(b)Outside Directors of the stock company (limited to Outside Officers);

ハ当該株式会社の取締役（執行役を含む。）以外の会社役員

(c)Company Officers other than directors of the stock company (including executive officers);

二当該事業年度中に次に掲げる者に対して当該株式会社が交付した新株予約権等があるときは、次に掲げる者の区分ごとの当該新株予約権等の内容の概要及び交付した者の人数

(ii)when the stock company has delivered Share Options, etc. to the following persons during the relevant business year, a summary of the features of the Share Options, etc. for each category of the following persons and the number of persons receiving delivery:

イ当該株式会社の使用人（当該株式会社の会社役員を兼ねている者を除く。）

(a)employees of the stock company (excluding those concurrently acting as Company Officers of the stock company);

ロ当該株式会社の子会社の役員及び使用人（当該株式会社の会社役員又はイに掲げる者を兼ねている者を除く。）

(b)Officers and employees of Subsidiary Companies of the stock company (excluding Company Officers of the stock company or those concurrently acting as those listed in (a)); and

三前二号に掲げるもののほか、当該株式会社の新株予約権等に関する重要な事項

(iii)beyond those listed in the preceding two items, important matters related to the Share Options, etc. of the stock company.

（社外役員を設けた株式会社の特則）

(Special Provisions on Stock Companies with Outside Officers)

第百二十四条会社役員のうち社外役員である者が存する場合には、株式会社の会社役員に関する事項には、第百二十一条に規定する事項のほか、次に掲げる事項を含むものとする。

Article 124In a case where, among the Company Officers, persons who are Outside Officers exist, the matters concerning the Company Officers of a stock company are to include the following matters beyond the matters provided for in Article 121:

一社外役員（直前の定時株主総会の終結の日の翌日以降に在任していた者に限る。次号から第五号までにおいて同じ。）が他の法人等の業務執行取締役、執行役、業務を執行する社員若しくは法第五百九十八条第一項の職務を行うべき者その他これに類する者又は使用人であることが第百二十一条第七号に定める重要な兼職に該当する場合は、当該株式会社と当該他の法人等との関係

(i)when the fact that an Outside Officer (limited to those in office on or after the date of conclusion of the immediately preceding annual shareholders meeting; the same applies in the following item through item (v)) concurrently acts as an Executive Director, an executive officer, a member executing the business, a person who performs the duties under Article 598, paragraph (1) of the Act and a person similar thereto, or an employee of another Corporation, etc. constitutes an important concurrent holding of positions provided for in Article 121, item (vii), the relationship between the stock company and the relevant other Corporation, etc.;

二社外役員が他の法人等の社外役員その他これに類する者を兼任していることが第百二十一条第七号に定める重要な兼職に該当する場合は、当該株式会社と当該他の法人等との関係

(ii)when the fact that an Outside Officer concurrently acts as an Outside Officer of another Corporation, etc. or a person similar thereto constitutes an important concurrent holding of positions provided for in Article 121, item (vii), the relationship between the stock company and the relevant other Corporation, etc.;

三社外役員が当該株式会社又は当該株式会社の特定関係事業者の業務執行取締役、執行役、業務を執行する社員若しくは法第五百九十八条第一項の職務を行うべき者その他これに類する者又は使用人の配偶者、三親等以内の親族その他これに準ずる者であることを当該株式会社が知っているときは、その事実（重要でないものを除く。）

(iii)when the stock company is aware that an Outside Officer is a spouse, or a relative within a third degree of kinship, or any other person equivalent to these of an Executive Director, an executive officer, a member executing the business, a person who performs the duties under Article 598, paragraph (1) of the Act and a person similar thereto, or an employee of the stock company or of a Specified Associated Service Provider of the stock company, that fact (excluding those that are unimportant);

四各社外役員の当該事業年度における主な活動状況（次に掲げる事項を含む。）

(iv)status of main activities of each Outside Officer during the relevant business year (including the following matters):

イ取締役会（当該社外役員が次に掲げる者である場合にあっては、次に定めるものを含む。ロにおいて同じ。）への出席の状況

(a)status of attendance at the board of directors meeting (in the case where the Outside Officer is any of the following persons, including the matters prescribed below; the same applies in (b)):

（１）監査役会設置会社の社外監査役監査役会

1.Outside Company Auditors of a Company with Board of Company Auditors:the board of company auditors meeting; and

（２）委員会設置会社の監査委員監査委員会

2.audit committee members of Companies with Committees:meetings of the audit committee;

ロ取締役会における発言の状況

(b)status of oral statements at the board of directors meeting;

ハ当該社外役員の意見により当該株式会社の事業の方針又は事業その他の事項に係る決定が変更されたときは、その内容（重要でないものを除く。）

(c)when the business policies or decisions pertaining to business or other matters of the stock company were changed because of the opinion of the Outside Officer, the content thereof (excluding those that are unimportant); and

ニ当該事業年度中に当該株式会社において法令又は定款に違反する事実その他不当な業務の執行（当該社外役員が社外監査役である場合にあっては、不正な業務の執行）が行われた事実（重要でないものを除く。）があるときは、各社外役員が当該事実の発生の予防のために行った行為及び当該事実の発生後の対応として行った行為の概要

(d)if a fact exists of a violation of laws and regulations or the articles of incorporation or other unfair execution of business (in the case the Outside Officer is an Outside Company Auditor, wrongful execution of business) at the stock company during the relevant business year (excluding those that are unimportant), a summary of the acts taken by each Outside Officer to prevent the occurrence of the fact and the acts taken in response after the occurrence of the fact;

五社外役員と当該株式会社との間で法第四百二十七条第一項の契約を締結しているときは、当該契約の内容の概要（当該契約によって当該社外役員の職務の適正性が損なわれないようにするための措置を講じている場合にあっては、その内容を含む。）

(v)when a contract under Article 427, paragraph (1) of the Act has been concluded between the Outside Officer and the stock company, a summary of the content of the contract (in the case where measures are taken so that the propriety of the duties of the Outside Officer will not be impaired by the contract, including the content thereof);

六当該事業年度に係る社外役員の報酬等について、次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項

(vi)the matters as prescribed in the following (a) through (c), in accordance with the categories of cases listed therein, regarding Remuneration, etc. of the Outside Officer during the relevant business year:

イ社外役員の全部につき報酬等の総額を掲げることとする場合社外役員の報酬等の総額及び員数

(a)where it is arranged that the total amount of Remuneration, etc. is to be listed for all Outside Officers:the total amount of Remuneration, etc. of Outside Officers and the number of Outside Officers;

ロ社外役員の全部につき当該社外役員ごとの報酬等の額を掲げることとする場合当該社外役員ごとの報酬等の額

(b)where it is arranged that the amount of Remuneration, etc. is to be listed by Outside Officer for all of the Outside Officers:the amount of Remuneration, etc. for each of those Outside Officers; and

ハ社外役員の一部につき当該社外役員ごとの報酬等の額を掲げることとする場合当該社外役員ごとの報酬等の額並びにその他の社外役員についての報酬等の総額及び員数

(c)where it is arranged that the amount of Remuneration, etc. is to be listed by Outside Officer for some of the Outside Officers:the amount of Remuneration, etc. for each of those Outside Officers and the total amount of Remuneration, etc. and the number of the other Outside Officers;

七当該事業年度において受け、又は受ける見込みの額が明らかとなった社外役員の報酬等（前号の規定により当該事業年度に係る事業報告の内容とする報酬等及び当該事業年度前の事業年度に係る事業報告の内容とした報酬等を除く。）について、前号イからハまでに掲げる場合の区分に応じ、当該イからハまでに定める事項

(vii)regarding the Remuneration, etc. of Outside Officers for which the amount received or the estimated amount to be received in the relevant business year has become evident (excluding Remuneration, etc. deemed to be included in the content of a business report pertaining to the relevant business year pursuant to the provisions of the preceding item, and Remuneration, etc. deemed to have been included in the content of a business report pertaining to a business year preceding the relevant business year), the matters as prescribed in the following (a) through (c) of the preceding item, in accordance with the categories of cases listed therein;

八社外役員が当該株式会社の親会社又は当該親会社（当該株式会社に親会社がない場合にあっては、当該株式会社）の子会社（当該親会社が会社でない場合におけるその子会社に相当するものを含む。）から当該事業年度において役員としての報酬等を受けているときは、当該報酬等の総額（社外役員であった期間に受けたものに限る。）

(viii)when an Outside Officer has received Remuneration, etc. as an Officer during the relevant business year from the Parent Company (in the case where no Parent Company exists for the stock company, the stock company) of the stock company or a Subsidiary Company of the Parent Company (including the equivalent of a Subsidiary Company thereto in the case where the Parent Company is not a Company), the total amount of the Remuneration, etc. (limited to Remuneration, etc. received during the period when the person was an Outside Officer); and

九社外役員についての前各号に掲げる事項の内容に対して当該社外役員の意見があるときは、その意見の内容

(ix)if the Outside Officer has given an opinion about the content of the matters listed in the preceding items with regard to the Outside Officer, the content of that opinion.

第三目　会計参与設置会社における事業報告の内容

Division 3 Content of the Business Reports of a Company with Accounting Advisors

第百二十五条株式会社が当該事業年度の末日において会計参与設置会社である場合において、会計参与と当該株式会社との間で法第四百二十七条第一項の契約を締結しているときは、当該契約の内容の概要（当該契約によって当該会計参与の職務の適正性が損なわれないようにするための措置を講じている場合にあっては、その内容を含む。）を事業報告の内容としなければならない。

Article 125If a stock company is a Company with Accounting Advisors as of the last day of the relevant business year, and a contract under Article 427, paragraph (1) of the Act has been concluded between an accounting advisor and the stock company, a summary of the content of the contract (in the case where measures are taken so that the propriety of the duties of the accounting advisor will not be impaired by the contract, including that content) must be among the content of its business report.

第四目　会計監査人設置会社における事業内容の報告

Division 4 Content of the Business Reports of a Company with Financial Auditors

第百二十六条株式会社が当該事業年度の末日において会計監査人設置会社である場合には、次に掲げる事項（株式会社が当該事業年度の末日において公開会社でない場合にあっては、第二号から第四号までに掲げる事項を除く。）を事業報告の内容としなければならない。

Article 126Where a stock company is a Company with Financial Auditors as of the last day of the relevant business year, the following matters must be among the content of its business report (where the stock company is not a Public Company as of the last day of the relevant business year, excluding the matters listed in item (ii) through item (iv)):

一会計監査人の氏名又は名称

(i)the name of the financial auditor;

二当該事業年度に係る各会計監査人の報酬等の額

(ii)the amount of Remuneration, etc. for each financial auditor pertaining to the relevant business year;

三会計監査人に対して公認会計士法第二条第一項の業務以外の業務（以下この号において「非監査業務」という。）の対価を支払っているときは、その非監査業務の内容

(iii)when a financial auditor is paid consideration for services other than those under Article 2, paragraph (1) of the Certified Public Accountants Act (hereinafter referred to as "Non-Auditing Services" in this item), the content of those Non-Auditing Services;

四会計監査人の解任又は不再任の決定の方針

(iv)policies for determination of dismissal of or refusal to reelect financial auditors;

五会計監査人が現に業務の停止の処分を受け、その停止の期間を経過しない者であるときは、当該処分に係る事項

(v)when a financial auditor is a person who is actually subject to a disposition for the suspension of business for whom the period of such suspension has not yet elapsed, matters pertaining to the disposition;

六会計監査人が過去二年間に業務の停止の処分を受けた者である場合における当該処分に係る事項のうち、当該株式会社が事業報告の内容とすることが適切であるものと判断した事項

(vi)when a financial auditor is a person who has been subject to a disposition for the suspension of business within the past two years, among the matters pertaining to the disposition, matters that the stock company has determined appropriate to include in the content of a business report;

七会計監査人と当該株式会社との間で法第四百二十七条第一項の契約を締結しているときは、当該契約の内容の概要（当該契約によって当該会計監査人の職務の適正性が損なわれないようにするための措置を講じている場合にあっては、その内容を含む。）

(vii)when a contract under Article 427, paragraph (1) of the Act has been concluded between a financial auditor and the stock company, a summary of the content of the contract (when measures are taken so that the propriety of the duties of the financial auditor will not be impaired by the contract, including that content);

八株式会社が法第四百四十四条第三項に規定する大会社であるときは、次に掲げる事項

(viii)when a stock company is a large company as provided for in Article 444, paragraph (3) of the Act, the following matters:

イ当該株式会社の会計監査人である公認会計士（公認会計士法第十六条の二第五項に規定する外国公認会計士を含む。以下この条において同じ。）又は監査法人に当該株式会社及びその子会社が支払うべき金銭その他の財産上の利益の合計額（当該事業年度に係る連結損益計算書に計上すべきものに限る。）

(a)the total amount of money or other economic benefits (limited to items to be recorded in the consolidated profit and loss statement pertaining to the relevant business year) the stock company or a Subsidiary Company thereof is to pay to a certified public accountant (including a foreign certified public accountant provided for in Article 16-2, paragraph (5) of the Certified Public Accountants Act; hereinafter the same applies in this Article) or an auditing firm acting as the financial auditor of the stock company;

ロ当該株式会社の会計監査人以外の公認会計士又は監査法人（外国におけるこれらの資格に相当する資格を有する者を含む。）が当該株式会社の子会社（重要なものに限る。）の計算関係書類（これに相当するものを含む。）の監査（法又は金融商品取引法（これらの法律に相当する外国の法令を含む。）の規定によるものに限る。）をしているときは、その事実

(b)when a certified public accountant or auditing firm other than the financial auditor of the stock company (including those having qualifications equivalent to these qualifications in a foreign country) is performing an audit (limited to those pursuant to the provisions of the Act and the Financial Instruments and Exchange Act (including foreign laws and regulations equivalent to these Acts)) of Accounting Documents (including those equivalent thereto) of a Subsidiary Company of the stock company (limited to important matters), that fact;

九辞任した会計監査人又は解任された会計監査人（株主総会の決議によって解任されたものを除く。）があるときは、次に掲げる事項（当該事業年度前の事業年度に係る事業報告の内容としたものを除く。）

(ix)when financial auditors who have resigned or financial auditors who have been dismissed (excluding those dismissed by resolution at a shareholders meeting) exist, the following matters (excluding matters deemed to have been content of a business report pertaining to a business year preceding the relevant business year):

イ当該会計監査人の氏名又は名称

(a)the name of the financial auditor;

ロ法第三百四十条第三項の理由があるときは、その理由

(b)when a reason under Article 340, paragraph (3) of the Act exists, that reason;

ハ法第三百四十五条第五項において読み替えて準用する同条第一項の意見があるときは、その意見の内容

(c)when an opinion under Article 345, paragraph (1) of the Act, as applied mutatis mutandis by replacing terms pursuant to paragraph (5) of the same Article exists, the content of that opinion;

ニ法第三百四十五条第五項において読み替えて準用する同条第二項の理由又は意見があるときは、その理由又は意見

(d)when a reason or an opinion under Article 345, paragraph (2) of the Act, as applied mutatis mutandis by replacing terms pursuant to paragraph (5) of the same Article exists, that reason or opinion; and

十法第四百五十九条第一項の規定による定款の定めがあるときは、当該定款の定めにより取締役会に与えられた権限の行使に関する方針

(x)when the articles of incorporation contain provisions pursuant to the provisions of Article 459, paragraph (1) of the Act, policies related to the exercise of authority given to the board of directors by the provisions of the articles of incorporation.

第百二十七条削除

Article 127Deleted

第五目　事業報告の附属明細書の内容

Division 5 Content of a Business Report's Annexed Detailed Statement

第百二十八条事業報告の附属明細書は、事業報告の内容を補足する重要な事項をその内容とするものでなければならない。

Article 128(1)The annexed detailed statement of a business report must have as content important matters that supplement the content of the business report.

２株式会社が当該事業年度の末日において公開会社であるときは、他の法人等の業務執行取締役、執行役、業務を執行する社員又は法第五百九十八条第一項の職務を行うべき者その他これに類する者を兼ねることが第百二十一条第七号の重要な兼職に該当する会社役員（会計参与を除く。）についての当該兼職の状況の明細（重要でないものを除く。）を事業報告の附属明細書の内容としなければならない。この場合において、当該他の法人等の事業が当該株式会社の事業と同一の部類のものであるときは、その旨を付記しなければならない。

(2)When a stock company is a Public Company on the last day of the relevant business year, the details of the status of any concurrent holding of positions (excluding those that are unimportant) by a Company Officer (excluding accounting advisors) for whom the fact of having concurrently acted as an Executive Director, an executive officer, a member executing the business, or a person performing the duties under Article 598, paragraph (1) of the Act or any similar person for another Corporation, etc. constitutes an important concurrent holding of positions of Article 121, item (vii) must be among the content of the business report's annexed detailed statement.In this case, when the business of the other Corporation, etc. is a business of the same line of business as the business of the stock company, that fact must be appended as a supplementary note.

第三款　事業報告等の監査

Subsection 3 Audits of Business Reports, etc.

（監査役の監査報告の内容）

(Content of the Company Auditors' Audit Reports)

第百二十九条監査役は、事業報告及びその附属明細書を受領したときは、次に掲げる事項（監査役会設置会社の監査役の監査報告にあっては、第一号から第六号までに掲げる事項）を内容とする監査報告を作成しなければならない。

Article 129(1)When the company auditor receives a business report and the annexed detailed statement thereof, the company auditor must prepare an audit report having the following matters as content (in the case of a company auditor's audit report for a Company with Board of Company Auditors, the matters listed in (i) through (vi)):

一監査役の監査（計算関係書類に係るものを除く。以下この款において同じ。）の方法及びその内容

(i)the method and content of the company auditor's audit (excluding those pertaining to Accounting Documents; hereinafter the same applies in this Subsection);

二事業報告及びその附属明細書が法令又は定款に従い当該株式会社の状況を正しく示しているかどうかについての意見

(ii)an opinion regarding whether or not the business report and the annexed detailed statement thereof accurately represent the status of the relevant stock company in accordance with laws and regulations or the articles of incorporation;

三当該株式会社の取締役（当該事業年度中に当該株式会社が委員会設置会社であった場合にあっては、執行役を含む。）の職務の遂行に関し、不正の行為又は法令若しくは定款に違反する重大な事実があったときは、その事実

(iii)when misconduct or material facts in violation of laws and regulations or the articles of incorporation are present in relation to the execution of the duties of a director of the relevant stock company (including executive officers if the stock company was a Company with Committees during the relevant business year), that fact;

四監査のため必要な調査ができなかったときは、その旨及びその理由

(iv)when it has not been possible to perform the investigations required for audits, that fact and the reason therefor;

五第百十八条第二号に掲げる事項（監査の範囲に属さないものを除く。）がある場合において、当該事項の内容が相当でないと認めるときは、その旨及びその理由

(v)when the matters listed in Article 118, item (ii) (excluding those not belonging to the scope of audits) are present, and the content of those matters is found inappropriate, that fact and the reason therefor;

六第百十八条第三号に規定する事項が事業報告の内容となっているときは、当該事項についての意見

(vi)when the matters provided for in Article 118, item (iii) are the content of the business report, an opinion regarding those matters; and

七監査報告を作成した日

(vii)the date on which the audit report was prepared.

２前項の規定にかかわらず、監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社の監査役は、前項各号に掲げる事項に代えて、事業報告を監査する権限がないことを明らかにした監査報告を作成しなければならない。

(2)Notwithstanding the provisions of the preceding paragraph, a company auditor of a stock company for which the articles of incorporation contain provisions limiting the scope of audits by company auditors to matters related to accounting, in lieu of the matters listed in the items of the preceding paragraph, must prepare an audit report clarifying the fact that the company auditor lacks the authority to audit the business report.

（監査役会の監査報告の内容等）

(Content of a Board of Company Auditors' Audit Reports)

第百三十条監査役会は、前条第一項の規定により監査役が作成した監査報告（以下この条において「監査役監査報告」という。）に基づき、監査役会の監査報告（以下この条において「監査役会監査報告」という。）を作成しなければならない。

Article 130(1)The board of company auditors must prepare an audit report of the board of company auditors (hereinafter referred to as "Board of Company Auditors Audit Report" in this Article) based upon the audit report prepared by the company auditor pursuant to the provisions of paragraph (1) of the preceding Article (hereinafter referred to as "Company Auditor Audit Report" in this Article).

２監査役会監査報告は、次に掲げる事項を内容とするものでなければならない。この場合において、監査役は、当該事項に係る監査役会監査報告の内容と当該事項に係る当該監査役の監査役監査報告の内容が異なる場合には、当該事項に係る監査役監査報告の内容を監査役会監査報告に付記することができる。

(2)The Board of Company Auditors Audit Report must have the following matters as content.In this case, the company auditor may, in the case where the content of the Board of Company Auditors Audit Report pertaining to those matters differs from the content of the Company Auditor Audit Report pertaining to those matters, make a supplementary note to the Board of Company Auditors Audit Report with the content of the Company Auditor Audit Report pertaining to those matters:

一監査役及び監査役会の監査の方法及びその内容

(i)the method and content of the audits by the company auditor and the board of company auditors;

二前条第一項第二号から第六号までに掲げる事項

(ii)the matters listed in paragraph (1), item (ii) through item (vi) of the preceding Article; and

三監査役会監査報告を作成した日

(iii)the date on which the Board of Company Auditors Audit Report was prepared.

３監査役会が監査役会監査報告を作成する場合には、監査役会は、一回以上、会議を開催する方法又は情報の送受信により同時に意見の交換をすることができる方法により、監査役会監査報告の内容（前項後段の規定による付記の内容を除く。）を審議しなければならない。

(3)Where the board of company auditors prepares the Board of Company Auditors Audit Report, the board of company auditors must deliberate on the content (excluding the content of a supplementary note pursuant to the provisions of the second sentence of the preceding paragraph) of the Board of Company Auditors Audit Report by the method of holding a conference, or by any method where opinions may be exchanged simultaneously by sending and receiving information at least once.

（監査委員会の監査報告の内容等）

(Content of an Audit Committee's Audit Reports)

第百三十一条監査委員会は、事業報告及びその附属明細書を受領したときは、次に掲げる事項を内容とする監査報告を作成しなければならない。この場合において、監査委員は、当該事項に係る監査報告の内容が当該監査委員の意見と異なる場合には、その意見を監査報告に付記することができる。

Article 131(1)When the audit committee receives the business report and the annexed detailed statement thereof, the committee must prepare an audit report having the following matters as content.In this case, audit committee members may, where the content of the audit report pertaining to those matters differs from the opinion of the audit committee member, make a supplementary note to the audit report with that opinion:

一監査委員会の監査の方法及びその内容

(i)the method and content of the audit by the audit committee;

二第百二十九条第一項第二号から第六号までに掲げる事項

(ii)the matters listed in paragraph (1), item (ii) through item (vi) of Article 129; and

三監査報告を作成した日

(iii)the date on which the audit report was prepared.

２前項に規定する監査報告の内容（前項後段の規定による付記の内容を除く。）は、監査委員会の決議をもって定めなければならない。

(2)The content of the audit report provided for in the preceding paragraph (excluding content of any supplementary note pursuant to the provisions of the second sentence of the preceding paragraph) must be prescribed by a resolution of the audit committee.

（監査役監査報告等の通知期限）

(Notification Deadline for the Company Auditors' Audit Report)

第百三十二条特定監査役は、次に掲げる日のいずれか遅い日までに、特定取締役に対して、監査報告（監査役会設置会社にあっては、第百三十条第一項の規定により作成した監査役会の監査報告に限る。以下この条において同じ。）の内容を通知しなければならない。

Article 132(1)A Specified Company Auditor must notify a Specified Director of the content of the audit report (in the case of a Company with Board of Company Auditors, limited to the audit report of the board of company auditors prepared pursuant to the provisions of Article 130, paragraph (1); hereinafter the same applies in this Article) by whichever of the following days that is the latest:

一事業報告を受領した日から四週間を経過した日

(i)the day on which four weeks have elapsed from the day on which the business report was received;

二事業報告の附属明細書を受領した日から一週間を経過した日

(ii)the day on which one week has elapsed from the day on which the annexed detailed statement of the business report was received; or

三特定取締役及び特定監査役の間で合意した日

(iii)the date agreed upon between the Specified Director and the Specified Company Auditor.

２事業報告及びその附属明細書については、特定取締役が前項の規定による監査報告の内容の通知を受けた日に、監査役（委員会設置会社にあっては、監査委員会）の監査を受けたものとする。

(2)The business report and the annexed detailed statement thereof are deemed to be audited by the company auditor (in the case of a Company with Committees, the audit committee) on the date on which the Specified Director receives notice of the content of the audit report pursuant to the provisions of the preceding paragraph.

３前項の規定にかかわらず、特定監査役が第一項の規定により通知をすべき日までに同項の規定による監査報告の内容の通知をしない場合には、当該通知をすべき日に、事業報告及びその附属明細書については、監査役（委員会設置会社にあっては、監査委員会）の監査を受けたものとみなす。

(3)Notwithstanding the provisions of the preceding paragraph, in the case where the Specified Company Auditor does not give notice of the content of the audit report pursuant to the provisions of paragraph (1) by the date on which the notice should be given pursuant to the same paragraph, the business report and the annexed detailed statement thereof are deemed to be audited by the company auditor (in the case of a Company with Committees, the audit committee) on the day on which the notice should be given.

４第一項及び第二項に規定する「特定取締役」とは、次の各号に掲げる場合の区分に応じ、当該各号に定める者をいう。

(4)The term "Specified Director" provided for in paragraph (1) and paragraph (2) means the person as prescribed in the following items, in accordance with the categories of cases listed therein:

一第一項の規定による通知を受ける者を定めた場合当該通知を受ける者と定められた者

(i)where the person to receive notice pursuant to the provisions of paragraph (1) is prescribed:the person prescribed to receive the notice; or

二前号に掲げる場合以外の場合事業報告及びその附属明細書の作成に関する職務を行った取締役又は執行役

(ii)in cases other than the case listed in the preceding item:the director or executive officer performing duties related to preparation of the business report and the annexed detailed statement thereof.

５第一項及び第三項に規定する「特定監査役」とは、次の各号に掲げる株式会社の区分に応じ、当該各号に定める者とする。

(5)The term "Specified Company Auditor" provided for in paragraph (1) and paragraph (3) is the person as prescribed in the following items, in accordance with the categories of stock companies listed therein:

一監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含み、監査役会設置会社を除く。）　次のイからハまでに掲げる場合の区分に応じ、当該イからハまでに定める者

(i)Companies with Company Auditors (including stock companies the articles of incorporation of which contain provisions limiting the scope of audits by company auditors to matters related to accounting, and excluding Companies with Board of Company Auditors): the persons as prescribed in the following , in accordance with the categories of cases listed therein:

イ二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めたとき当該通知をすべき監査役として定められた監査役

(a)when two or more company auditors exist, and the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is prescribed:the company auditor prescribed as the company auditor to give the notice;

ロ二以上の監査役が存する場合において、第一項の規定による監査報告の内容の通知をすべき監査役を定めていないときすべての監査役

(b)when two or more company auditors exist, and the company auditor to give notice of the content of the audit report pursuant to the provisions of paragraph (1) is not prescribed:all company auditors; or

ハイ又はロに掲げる場合以外の場合監査役

(c)in cases other than the cases listed in (a) or (b):the company auditor.

二監査役会設置会社　次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める者

(ii)Companies with Board of Company Auditors: the persons as prescribed in the following (a) or (b), in accordance with the categories of cases listed therein:

イ監査役会が第一項の規定による監査報告の内容の通知をすべき監査役を定めた場合当該通知をすべき監査役として定められた監査役

(a)if the board of company auditors has prescribed a company auditor to give notice of the content of the audit report pursuant to paragraph (1):the company auditor prescribed as the company auditor to give the notice; or

ロイに掲げる場合以外の場合すべての監査役

(b)in cases other than the case listed in (a):all company auditors.

三委員会設置会社　次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める者

(iii)Companies with Committees: the persons as prescribed in the following (a) or (b), in accordance with the categories of cases listed therein:

イ監査委員会が第一項の規定による監査報告の内容の通知をすべき監査委員を定めた場合当該通知をすべき監査委員として定められた監査委員

(a)if the audit committee has prescribed an audit committee member to give notice of the content of the audit report pursuant to paragraph (1):the audit committee member prescribed as the audit committee member to give the notice; or

ロイに掲げる場合以外の場合監査委員のうちいずれかの者

(b)in cases other than the case listed in (a):any audit committee member.

第四款　事業報告等の株主への提供

Subsection 4 Provision of Business Reports, etc. to Shareholders

第百三十三条法第四百三十七条の規定により株主に対して行う提供事業報告（次の各号に掲げる株式会社の区分に応じ、当該各号に定めるものをいう。以下この条において同じ。）の提供に関しては、この条に定めるところによる。

Article 133(1)The provision to shareholders of the Business Report Presented (meaning the reports as prescribed in the following items, in accordance with the categories of stock companies listed therein; hereinafter the same applies in this Article) pursuant to the provisions of Article 437 of the Act is governed by the provisions of this Article:

一株式会社（監査役設置会社及び委員会設置会社を除く。）事業報告

(i)stock company (excluding Companies with Company Auditors and Companies with Committees):business report;

二監査役設置会社及び委員会設置会社　次に掲げるもの

(ii)Company with Company Auditors and Company with Committees: the following reports:

イ事業報告

(a)business report;

ロ事業報告に係る監査役（監査役会設置会社にあっては監査役会、委員会設置会社にあっては監査委員会）の監査報告があるときは、当該監査報告（二以上の監査役が存する株式会社（監査役会設置会社を除く。）の各監査役の監査報告の内容（監査報告を作成した日を除く。）が同一である場合にあっては、一又は二以上の監査役の監査報告）

(b)when a company auditor's audit report (in the case of a Company with Board of Company Auditors, the board of company auditors; in the case of a Company with Committees, the audit committee) exists for a business report, the audit report (in the case where the content of the audit reports of each company auditor of a stock company (excluding Companies with Board of Company Auditors) for which there are two or more company auditors are identical (excluding the date on which the audit reports were prepared), the audit reports of one or more of the company auditors); or

ハ前条第三項の規定により監査を受けたものとみなされたときは、その旨を記載又は記録をした書面又は電磁的記録

(c)when it is deemed that an audit was undertaken pursuant to the provisions of paragraph (3) of the preceding Article, a document or Electronic or Magnetic Record stating or recording that fact.

２定時株主総会の招集通知（法第二百九十九条第二項又は第三項の規定による通知をいう。以下この条において同じ。）を次の各号に掲げる方法により行う場合には、提供事業報告は、当該各号に定める方法により提供しなければならない。

(2)When the Notice of Calling (meaning the notice pursuant to the provisions of Article 299, paragraph (2) or paragraph (3) of the Act; hereinafter the same applies in this Article) of an annual shareholders meeting is carried out by a method listed in the following items, the Business Report Presented must be provided by the method prescribed therein:

一書面の提供　次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める方法

(i)provision in writing: the methods as prescribed in the following (a) or (b), in accordance with the categories of cases listed therein:

イ提供事業報告が書面をもって作成されている場合当該書面に記載された事項を記載した書面の提供

(a)when the Business Report Presented is prepared in writing:provision of a document that states the matters stated therein; or

ロ提供事業報告が電磁的記録をもって作成されている場合当該電磁的記録に記録された事項を記載した書面の提供

(b)when the Business Report Presented is prepared as Electronic or Magnetic Records:provision of a document stating the matters recorded in the Electronic or Magnetic Records; or

二電磁的方法による提供　次のイ又はロに掲げる場合の区分に応じ、当該イ又はロに定める方法

(ii)provision by Electronic or Magnetic Means: the methods as prescribed in the following (a) or (b), in accordance with the categories of cases listed therein:

イ提供事業報告が書面をもって作成されている場合当該書面に記載された事項の電磁的方法による提供

(a)when the Business Report Presented is prepared in writing:provision by Electronic or Magnetic Means of the matters stated in the document; or

ロ提供事業報告が電磁的記録をもって作成されている場合当該電磁的記録に記録された事項の電磁的方法による提供

(b)when the Business Report Presented is prepared as Electronic or Magnetic Records:provision by Electronic or Magnetic Means of the matters recorded in the Electronic or Magnetic Records.

３事業報告に表示すべき事項（次に掲げるものを除く。）に係る情報を、定時株主総会に係る招集通知を発出する時から定時株主総会の日から三箇月が経過する日までの間、継続して電磁的方法により株主が提供を受けることができる状態に置く措置（第二百二十二条第一項第一号ロに掲げる方法のうち、インターネットに接続された自動公衆送信装置を使用する方法によって行われるものに限る。）をとる場合における前項の規定の適用については、当該事項につき同項各号に掲げる場合の区分に応じ、当該各号に定める方法により株主に対して提供したものとみなす。ただし、この項の措置をとる旨の定款の定めがある場合に限る。

(3)Regarding the application of the provisions of the preceding paragraph in a case where measures are taken to make information pertaining to matters to be indicated in the business report (excluding the matters listed below) available for provision to shareholders continuously by Electronic or Magnetic Means during the period from the time of dispatch of the Notice of Calling pertaining to the annual shareholders meeting until the date on which three months have elapsed from the date of the annual shareholders meeting (among the methods listed in Article 222, paragraph (1), item (i) (b), limited to those performed by a method using an Automatic Public Transmission Server connected to the Internet), those matters are deemed to have been provided to shareholders by the means as prescribed in the items of the preceding paragraph, in accordance with the categories of cases listed therein with respect to those matters; provided, however, that this is limited to the case where the articles of incorporation contain provisions for taking the measures of this paragraph:

一第百二十条第一項第一号から第八号まで、第百二十一条第一号から第五号まで及び第八号、第百二十二条第一号並びに第百二十三条第一号及び第二号に掲げる事項

(i)the matters listed in Article 120, paragraph (1), item (i) through item (viii), in Article 121, item (i) through item (v), in Article 122, item (i), and in Article 123, item (i) and item (ii); and

二事業報告に表示すべき事項（前号に掲げるものを除く。）につきこの項の措置をとることについて監査役又は監査委員会が異議を述べている場合における当該事項

(ii)matters in the case where the company auditor or audit committee states an objection with regard to taking the measures of this paragraph with respect to matters to be indicated in the business report (excluding the matters listed in the preceding item).

４前項の場合には、取締役は、同項の措置をとるために使用する自動公衆送信装置のうち当該措置をとるための用に供する部分をインターネットにおいて識別するための文字、記号その他の符号又はこれらの結合であって、情報の提供を受ける者がその使用に係る電子計算機に入力することによって当該情報の内容を閲覧し、当該電子計算機に備えられたファイルに当該情報を記録することができるものを株主に対して通知しなければならない。

(4)In the case of the preceding paragraph, the directors must notify shareholders of the letters and symbols or any other code or combination thereof, that are used to identify, on the Internet, from among the Automatic Public Transmission Servers that are utilized for the measures as set forth in that paragraph the part of the server that is being used for the purpose of undertaking the relevant measures, and that allow the person to whom information is being provided to inspect the contents of the information and record the information in a computer file directly inputting the letters, symbols, or codes into the computer the person is using.

５第三項の規定により事業報告に表示した事項の一部が株主に対して第二項各号に定める方法により提供したものとみなされた場合において、監査役又は監査委員会が、現に株主に対して提供される事業報告が監査報告を作成するに際して監査をした事業報告の一部であることを株主に対して通知すべき旨を取締役に請求したときは、取締役は、その旨を株主に対して通知しなければならない。

(5)Where a portion of the matters indicated in the business report pursuant to the provisions of paragraph (3) are deemed to have been provided to shareholders by means prescribed in the items of paragraph (2), when the company auditor or audit committee requests that the directors notify the shareholders of the fact that the business report actually provided to the shareholders is a portion of the business report for which an audit was performed at the preparation of an audit report, the directors must notify the shareholders of that fact.

６取締役は、事業報告の内容とすべき事項について、定時株主総会の招集通知を発出した日から定時株主総会の前日までの間に修正をすべき事情が生じた場合における修正後の事項を株主に周知させる方法を、当該招集通知と併せて通知することができる。

(6)The directors may, in cases where circumstances requiring revision of the matters to be contained in the business report have arisen in the interval from the day on which the Notice of Calling of the annual shareholders meeting was dispatched until the preceding day of the annual shareholders meeting, give notice of a method to make shareholders aware of the matters after revision, together with the Notice of Calling.

第六章　事業の譲渡等

Chapter VI Transfer, etc. of Business

（総資産額）

(Total Amount of Assets)

第百三十四条法第四百六十七条第一項第二号に規定する法務省令で定める方法は、算定基準日（同号に規定する譲渡に係る契約を締結した日（当該契約により当該契約を締結した日と異なる時（当該契約を締結した日後から当該譲渡の効力が生ずる時の直前までの間の時に限る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第一号から第八号までに掲げる額の合計額から第九号に掲げる額を減じて得た額をもって株式会社の総資産額とする方法とする。

Article 134(1)The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 467, paragraph (1), item (ii) of the Act is the method of treating as the total amount of assets of a stock company the amount obtained by subtracting the amount listed in item (ix) from the total amount of the amounts listed in item (i) through item (viii) on the Calculation Reference Date (meaning the date on which the contract pertaining to the assignment provided for in Article 467, paragraph (1), item (ii) of the Act was concluded (in the case where a time differing from the date on which the contract was concluded by the contract is prescribed (limited to the time from after the day on which the contract was concluded until immediately prior to the time at which the assignment becomes effective), the relevant time); hereinafter the same applies in this Article):

一資本金の額

(i)amount of stated capital;

二資本準備金の額

(ii)amount of capital reserves;

三利益準備金の額

(iii)amount of retained earnings reserves;

四法第四百四十六条に規定する剰余金の額

(iv)amount of surplus provided for in Article 446 of the Act;

五最終事業年度（法第四百六十一条第二項第二号に規定する場合にあっては、法第四百四十一条第一項第二号の期間（当該期間が二以上ある場合にあっては、その末日が最も遅いもの）。以下この項において同じ。）の末日（最終事業年度がない場合にあっては、株式会社の成立の日。以下この条において同じ。）における評価・換算差額等に係る額

(v)the amount of valuation and conversion differences, etc. on the last day of the Most Recent Business Year (in the cases prescribed in Article 461, paragraph (2), item (ii) of the Act, the period of Article 441, paragraph (1), item (ii) of the Act (if two or more of the periods exist, the period with the latest last day); hereinafter the same applies in this paragraph) (where there is no Most Recent Business Year, the day of formation of the stock company; hereinafter the same applies in this Article);

六最終事業年度の末日において負債の部に計上した額

(vi)the amount recorded in the section on liabilities on the last day of the Most Recent Business Year;

七最終事業年度の末日後に吸収合併、吸収分割による他の会社の事業に係る権利義務の承継又は他の会社（外国会社を含む。）の事業の全部の譲受けをしたときは、これらの行為により承継又は譲受けをした負債の額

(vii)when a succession to rights and obligations pertaining to the business of another Company occurs from an Absorption-Type Merger or an Absorption-Type Company Split, or an acceptance of assignment of entire business of another Company (including Foreign Companies) is performed after the last day of the Most Recent Business Year, the amount of liabilities succeeded to or assigned as a result of these acts;

八新株予約権の帳簿価額

(viii)book value of Share Options;

九自己株式及び自己新株予約権の帳簿価額の合計額

(ix)total book value of Treasury Shares and Treasury Share Options.

２前項の規定にかかわらず、算定基準日において法第四百六十七条第一項第二号に規定する譲渡をする株式会社が清算株式会社である場合における同号に規定する法務省令で定める方法は、法第四百九十二条第一項の規定により作成した貸借対照表の資産の部に計上した額をもって株式会社の総資産額とする方法とする。

(2)Notwithstanding the provisions of the preceding paragraph, the method prescribed by Ordinance of the Ministry of Justice as provided for in Article 467, paragraph (1), item (ii) of the Act in the case where the stock company performing an assignment provided for in the same item is a Liquidating Stock Company on the Calculation Reference Date, is the method of treating the amount recorded in the section on assets on the balance sheet prepared pursuant to the provisions of Article 492, paragraph (1) of the Act as the total amount of the assets of the stock company.

（純資産額）

(Amount of Net Assets)

第百三十五条法第四百六十七条第一項第五号ロに規定する法務省令で定める方法は、算定基準日（同号に規定する取得に係る契約を締結した日（当該契約により当該契約を締結した日と異なる時（当該契約を締結した日後から当該取得の効力が生ずる時の直前までの間の時に限る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が五百万円を下回る場合にあっては、五百万円）をもって株式会社の純資産額とする方法とする。

Article 135(1)The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 467, paragraph (1), item (v) (b) of the Act is the method of treating as the amount of net assets of the stock company the amount obtained by subtracting the amount listed in item (vii) from the total amount of the amounts listed in item (i) through item (vi) on the Calculation Reference Date (meaning the date on which the contract pertaining to the acquisition provided for in Article 467, paragraph (1), item (v) (b) of the Act was concluded (in the case where a time differing from the date on which the contract was concluded is prescribed in the contract (limited to the time from the date after which the contract was concluded until immediately prior to the time at which the acquisition becomes effective), the relevant time; hereinafter the same applies in this Article)) (where the amount is less than five million yen, five million yen) :

一資本金の額

(i)amount of stated capital;

二資本準備金の額

(ii)amount of capital reserves;

三利益準備金の額

(iii)amount of retained earnings reserves;

四法第四百四十六条に規定する剰余金の額

(iv)amount of surplus provided for in Article 446 of the Act;

五最終事業年度（法第四百六十一条第二項第二号に規定する場合にあっては、法第四百四十一条第一項第二号の期間（当該期間が二以上ある場合にあっては、その末日が最も遅いもの）。以下この号において同じ。）の末日（最終事業年度がない場合にあっては、株式会社の成立の日）における評価・換算差額等に係る額

(v)the amount of valuation and conversion differences, etc. on the last day of the Most Recent Business Year (in the cases prescribed in Article 461, paragraph (2), item (ii) of the Act, the period of Article 441, paragraph (1), item (ii) of the Act (if two or more of the periods exist, the period with the latest last day); hereinafter the same applies in this item) (where there is no Most Recent Business Year, the day of formation of the stock company);

六新株予約権の帳簿価額

(vi)book value of Share Options;

七自己株式及び自己新株予約権の帳簿価額の合計額

(vii)total book value of Treasury Shares and Treasury Share Options.

２前項の規定にかかわらず、算定基準日において法第四百六十七条第一項第五号に規定する取得をする株式会社が清算株式会社である場合における同号ロに規定する法務省令で定める方法は、法第四百九十二条第一項の規定により作成した貸借対照表の資産の部に計上した額から負債の部に計上した額を減じて得た額（当該額が五百万円を下回る場合にあっては、五百万円）をもって株式会社の純資産額とする方法とする。

(2)Notwithstanding the provisions of the preceding paragraph, the method prescribed by Ordinance of the Ministry of Justice as provided for in Article 467, paragraph (1), item (v) (b) of the Act when the stock company performing an acquisition provided for in the same item is a Liquidating Stock Company on the Calculation Reference Date is the method of treating as the amount of net assets of the stock company an amount obtained by subtracting the amount recorded in the section on liabilities from the amount recorded in the section on assets on the balance sheet prepared pursuant to the provisions of Article 492, paragraph (1) of the Act (in the case where the amount is less than five million yen, five million yen).

（特別支配会社）

(Special Controlling Company)

第百三十六条法第四百六十八条第一項に規定する法務省令で定める法人は、次に掲げるものとする。

Article 136(1)The corporations prescribed by Ordinance of the Ministry of Justice as provided for in Article 468, paragraph (1) of the Act are the following:

一法第四百六十八条第一項に規定する他の会社がその持分の全部を有する法人（株式会社を除く。）

(i)the corporation in which the other Company provided for in Article 468, paragraph (1) of the Act holds all of the equity interest (except for a stock company); and

二法第四百六十八条第一項に規定する他の会社及び特定完全子法人（当該他の会社が発行済株式の全部を有する株式会社及び前号に掲げる法人をいう。以下この項において同じ。）又は特定完全子法人がその持分の全部を有する法人

(ii)the other Company provided for in Article 468, paragraph (1) of the Act and a Specified Wholly Owned Subsidiary Corporation (meaning a stock company in which the relevant other Company holds all of the Issued Shares, and the corporation listed in the preceding item; hereinafter the same applies in this paragraph), or a corporation in which a Specified Wholly Owned Subsidiary Corporation holds all of the equity interests.

２前項第二号の規定の適用については、同号に掲げる法人は、同号に規定する特定完全子法人とみなす。

(2)With regard to the application of the provisions of item (ii) of the preceding paragraph, the corporation listed in the same item is deemed to be a Specified Wholly Owned Subsidiary Corporation provided for in the same item.

（純資産額）

(Amount of Net Assets)

第百三十七条法第四百六十八条第二項第二号に規定する法務省令で定める方法は、算定基準日（法第四百六十七条第一項第三号に規定する譲受けに係る契約を締結した日（当該契約により当該契約を締結した日と異なる時（当該契約を締結した日後から当該譲受けの効力が生ずる時の直前までの間の時に限る。）を定めた場合にあっては、当該時）をいう。以下この条において同じ。）における第一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（当該額が五百万円を下回る場合にあっては、五百万円）をもって株式会社の純資産額とする方法とする。

Article 137(1)The method prescribed by Ordinance of the Ministry of Justice as provided for in Article 468, paragraph (2), item (ii) of the Act is the method of treating as the amount of net assets of the stock company the amount obtained by subtracting the amount listed in item (vii) from the total amount of the amounts listed in item (i) through item (vi) on the Calculation Reference Date (meaning the date on which the contract pertaining to acceptance provided for in Article 467, paragraph (1), item (iii) of the Act was concluded (if a time differing from the day on which the contract was concluded is prescribed by the contract, the relevant time (limited to the time from the date after which the contract was concluded until immediately prior to the time at which the acceptance becomes effective); hereinafter the same applies in this Article)) (where the amount is less than five million yen, five million yen):

一資本金の額

(i)amount of stated capital;

二資本準備金の額

(ii)amount of capital reserves;

三利益準備金の額

(iii)amount of retained earnings reserves;

四法第四百四十六条に規定する剰余金の額

(iv)amount of surplus provided for in Article 446 of the Act;

(v)the amount of valuation and conversion differences, etc. on the last day of the Most Recent Business Year (in the case provided for in Article 461, paragraph (2), item (ii) of the Act, the period of Article 441, paragraph (1), item (ii) of the Act (in a case where two or more of the periods exist, the period with the latest last day)) (when there is no Most Recent Business Year, the day of formation of the stock company);

六新株予約権の帳簿価額

(vi)book value of Share Options;

七自己株式及び自己新株予約権の帳簿価額の合計額

(vii)total book value of Treasury Shares and Treasury Share Options.

２前項の規定にかかわらず、算定基準日において法第四百六十七条第一項第三号に規定する譲受けをする株式会社が清算株式会社である場合における法第四百六十八条第二項第二号に規定する法務省令で定める方法は、法第四百九十二条第一項の規定により作成した貸借対照表の資産の部に計上した額から負債の部に計上した額を減じて得た額（当該額が五百万円を下回る場合にあっては、五百万円）をもって株式会社の純資産額とする方法とする。

(2)Notwithstanding the provisions of the preceding paragraph, the method prescribed by Ordinance of the Ministry of Justice as provided for in Article 468, paragraph (2), item (ii) of the Act when the stock company performing an acceptance provided for in Article 467, paragraph (1), item (iii) of the Act is a Liquidating Stock Company on the Calculation Reference Date is the method of treating as the amount of net assets of the stock company the amount obtained by subtracting the amount recorded in the section on liabilities from the amount recorded in the section on assets on the balance sheet prepared pursuant to the provisions of Article 492, paragraph (1) of the Act (in the case where the amount is less than five million yen, five million yen).

（事業譲渡等につき株主総会の承認を要する場合）

(When Approval at a Shareholders Meeting Is Required for a Business Transfer, etc.)

第百三十八条法第四百六十八条第三項に規定する法務省令で定める数は、次に掲げる数のいずれか小さい数とする。

Article 138The number prescribed by Ordinance of the Ministry of Justice as provided for in Article 468, paragraph (3) of the Act is the smallest of the following numbers:

一特定株式（法第四百六十八条第三項に規定する行為に係る株主総会において議決権を行使することができることを内容とする株式をいう。以下この条において同じ。）の総数に二分の一（当該株主総会の決議が成立するための要件として当該特定株式の議決権の総数の一定の割合以上の議決権を有する株主が出席しなければならない旨の定款の定めがある場合にあっては、当該一定の割合）を乗じて得た数に三分の一（当該株主総会の決議が成立するための要件として当該株主総会に出席した当該特定株主（特定株式の株主をいう。以下この条において同じ。）の有する議決権の総数の一定の割合以上の多数が賛成しなければならない旨の定款の定めがある場合にあっては、一から当該一定の割合を減じて得た割合）を乗じて得た数に一を加えた数

(i)the number that added one to the number obtained by multiplying the total number of Specified Shares (meaning the shares having as features the fact that voting rights may be exercised at the shareholders meeting pertaining to the acts provided for in Article 468, paragraph (3) of the Act; hereinafter the same applies in this Article) by one-half (when the articles of incorporation provide that shareholders holding voting rights at or above a certain rate of the total number of voting rights of the Specified Shares must be in attendance as a requirement for adoption of resolutions at the shareholders meeting, the certain rate), and multiplying the number by one-third (where the articles of incorporation provide that a majority of at least a certain rate of the total voting rights held by the Specified Shareholders (meaning shareholders of Specified Shares; hereinafter the same applies in this Article) in attendance at the shareholders meeting must approve as a requirement for adoption of resolutions at the shareholders meeting, the rate obtained by subtracting the certain rate from one);

二法第四百六十八条第三項に規定する行為に係る決議が成立するための要件として一定の数以上の特定株主の賛成を要する旨の定款の定めがある場合において、特定株主の総数から株式会社に対して当該行為に反対する旨の通知をした特定株主の数を減じて得た数が当該一定の数未満となるときにおける当該行為に反対する旨の通知をした特定株主の有する特定株式の数

(ii)when the articles of incorporation provide that approval of a certain number or more of Specified Shareholders is required as a requirement for adoption of resolutions pertaining to the acts provided for in Article 468, paragraph (3) of the Act, the number of Specified Shares held by Specified Shareholders who gave notice of opposition to the acts when the number obtained by subtracting the number of Specified Shareholders who gave notice of opposition to the acts to the stock company from the total number of Specified Shareholders is less than the certain number;

三法第四百六十八条第三項に規定する行為に係る決議が成立するための要件として前二号の定款の定め以外の定款の定めがある場合において、当該行為に反対する旨の通知をした特定株主の全部が同項に規定する株主総会において反対したとすれば当該決議が成立しないときは、当該行為に反対する旨の通知をした特定株主の有する特定株式の数

(iii)when the articles of incorporation contain provisions other than those of the preceding two items as a requirement for adoption of resolutions pertaining to the acts provided for in Article 468, paragraph (3) of the Act, the number of Specified Shares held by Specified Shareholders who gave notice of opposition to the acts when the resolution would not be adopted if all the Specified Shareholders who gave notice of opposition to the acts dissented at the shareholders meeting provided for in the same paragraph; or

四定款で定めた数

(iv)the number prescribed in the articles of incorporation.

第七章　解散

Chapter VII Dissolution

第百三十九条法第四百七十二条第一項の届出（以下この条において単に「届出」という。）は、書面でしなければならない。

Article 139(1)The notice of Article 472, paragraph (1) of the Act (hereinafter referred to simply as the "Notification" in this Article) must be made by written document.

２前項の書面には、次に掲げる事項を記載し、株式会社の代表者又は代理人が記名押印しなければならない。

(2)The written document of the preceding paragraph must state the following matters, and a representative or agent of the stock company must affix the name(s) and seal(s) to it:

一当該株式会社の商号及び本店並びに代表者の氏名及び住所

(i)the trade name and the head office, as well as the name and the address of the representative of the stock company;

二代理人によって届出をするときは、その氏名及び住所

(ii)when the Notification is given by an agent, the name and address thereof;

三まだ事業を廃止していない旨

(iii)the fact that business has not been abolished;

四届出の年月日

(iv)the date of the Notification; and

五登記所の表示

(v)indication of the registry office.

３代理人によって届出をするには、第一項の書面にその権限を証する書面を添付しなければならない。

(3)When the Notification is given by an agent, a document certifying the authority thereof must be attached to the written document of paragraph (1).

４第一項又は前項の書面に押印すべき株式会社の代表者の印鑑は、商業登記法（昭和三十八年法律第百二十五号）第二十条第一項の規定により提出したものでなければならない。ただし、法第四百七十二条第二項の規定による通知に係る書面を提出して届出をする場合は、この限りでない。

(4)The seal impression of the representative of the stock company who is to affix a seal to the written document of paragraph (1) or the preceding paragraph must be a seal impression submitted pursuant to the provisions of Article 20, paragraph (1) of the Commercial Registration Act (Act No. 125 of 1963); provided, however, that this does not apply when the Notification is given by submitting the written document pertaining to the notice pursuant to the provisions of Article 472, paragraph (2) of the Act.

第八章　清算

Chapter VIII Liquidation

第一節　総則

Section 1 General Provisions

（清算株式会社の業務の適正を確保するための体制）

(Systems for Ensuring the Propriety of Business Activities of a Liquidating Stock Company)

第百四十条法第四百八十二条第三項第四号に規定する法務省令で定める体制は、次に掲げる体制とする。

Article 140(1)The systems prescribed by Ordinance of the Ministry of Justice as provided for in Article 482, paragraph (3), item (iv) of the Act are the following systems:

一清算人の職務の執行に係る情報の保存及び管理に関する体制

(i)systems related to the retention and management of information pertaining to the execution of the duties of a liquidator;

二損失の危険の管理に関する規程その他の体制

(ii)rules and other systems related to management of the risk of loss; and

三使用人の職務の執行が法令及び定款に適合することを確保するための体制

(iii)systems for ensuring that the execution of the duties of an employee complies with laws and regulations and the articles of incorporation.

２清算人が二人以上ある清算株式会社である場合には、前項に規定する体制には、業務の決定が適正に行われることを確保するための体制を含むものとする。

(2)In the case of a Liquidating Stock Company with two or more liquidators, the systems provided for in the preceding paragraph are to include systems for ensuring that business decisions are carried out properly.

３監査役設置会社以外の清算株式会社である場合には、第一項に規定する体制には、清算人が株主に報告すべき事項の報告をするための体制を含むものとする。

(3)In the case of a Liquidating Stock Company other than a Company with Company Auditors, the systems provided for in paragraph (1) are to include systems for the liquidator to report matters to be reported to the shareholders.

４監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある清算株式会社を含む。）である場合には、第一項に規定する体制には、次に掲げる体制を含むものとする。

(4)In the case of a Company with Company Auditors (including Liquidating Stock Companies for which the articles of incorporation contain provisions limiting the scope of audits by company auditors to matters related to accounting), the systems provided for in paragraph (1) are to include the following systems:

一監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する体制

(i)if a company auditor has requested that an employee be appointed to assist with the duties thereof, systems related to the employee;

二前号の使用人の清算人からの独立性に関する事項

(ii)matters related to the independence of the employee of the preceding item from the liquidator;

三清算人及び使用人が監査役に報告をするための体制その他の監査役への報告に関する体制

(iii)a system for the liquidator and the employee to report to the company auditor, and other systems related to reporting to the company auditor; and

四その他監査役の監査が実効的に行われることを確保するための体制

(iv)other systems for ensuring that audits by the company auditor are performed effectively.

（社債を引き受ける者の募集に際して清算人会が定めるべき事項）

(Matters to Be Prescribed by the Board of Liquidators upon Solicitation of Persons to Subscribe for Bonds)

第百四十一条法第四百八十九条第六項第五号に規定する法務省令で定める事項は、次に掲げる事項とする。

Article 141The matters prescribed by Ordinance of the Ministry of Justice as provided for in Article 489, paragraph (6), item (v) of the Act are the following:

(i)when determination of the matters listed in the items of Article 676 of the Act pertaining to two or more Solicitations (meaning the solicitation of Article 676 of the Act; hereinafter the same applies in this Article) has been delegated, that fact;

二募集社債の総額の上限（前号に規定する場合にあっては、各募集に係る募集社債の総額の上限の合計額）

(ii)the upper limit of the total amount of Bonds for Subscription (in the cases prescribed in the preceding item, the aggregate total of the upper limit of the total amounts of Bonds for Subscription pertaining to each Solicitation);

三募集社債の利率の上限その他の利率に関する事項の要綱

(iii)the upper limit of the interest rate on Bonds for Subscription and an outline of other matters related to the interest rate; and

（清算人会設置会社の業務の適正を確保するための体制）

(Systems for Ensuring the Propriety of Business Activities of a Company with Board of Liquidators)

第百四十二条法第四百八十九条第六項第六号に規定する法務省令で定める体制は、次に掲げる体制とする。

Article 142(1)The systems prescribed by Ordinance of the Ministry of Justice as provided for in Article 489, paragraph (6), item (vi) of the Act are the following systems:

一清算人の職務の執行に係る情報の保存及び管理に関する体制

(i)systems related to the retention and management of information pertaining to the execution of the duties of a liquidator;

二損失の危険の管理に関する規程その他の体制

(ii)rules and other systems concerning management of the risk of loss; and

三使用人の職務の執行が法令及び定款に適合することを確保するための体制

(iii)systems for ensuring that the execution of the duties of an employee complies with laws and regulations and the articles of incorporation.

２監査役設置会社以外の清算株式会社である場合には、前項に規定する体制には、清算人が株主に報告すべき事項の報告をするための体制を含むものとする。

(2)In the case of a Liquidating Stock Company other than a Company with Company Auditors, the systems provided for in the preceding paragraph are to include systems for the liquidator to report matters to be reported to the shareholders.

３監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある清算株式会社を含む。）である場合には、第一項に規定する体制には、次に掲げる体制を含むものとする。

(3)In the case of a Company with Company Auditors (including Liquidating Stock Companies for which the articles of incorporation contain provisions limiting the scope of audits by company auditors to matters related to accounting), the systems provided for in paragraph (1) are to include the following systems:

一監査役がその職務を補助すべき使用人を置くことを求めた場合における当該使用人に関する体制

(i)if a company auditor has requested that an employee be appointed to assist with the duties thereof, systems related to the employee;

二前号の使用人の清算人からの独立性に関する事項

(ii)matters related to the independence of the employee under the preceding item from the liquidator;

三清算人及び使用人が監査役に報告をするための体制その他の監査役への報告に関する体制

(iii)a system for the liquidator and the employee to report to the company auditor, and other systems related to reporting to the company auditor; and

四その他監査役の監査が実効的に行われることを確保するための体制

(iv)other systems for ensuring that audits by the company auditor are performed effectively.

（清算人会の議事録）

(Minutes of Board of Liquidators Meetings)

第百四十三条法第四百九十条第五項において準用する法第三百六十九条第三項の規定による清算人会の議事録の作成については、この条の定めるところによる。

Article 143(1)The preparation of the minutes of board of liquidators meetings pursuant to the provisions of Article 369, paragraph (3) of the Act, as applied mutatis mutandis pursuant to Article 490, paragraph (5) of the Act is governed by the provisions of this Article.

２清算人会の議事録は、書面又は電磁的記録をもって作成しなければならない。

(2)Minutes of board of liquidators meetings must be prepared in writing or as Electronic or Magnetic Records.

３清算人会の議事録は、次に掲げる事項を内容とするものでなければならない。

(3)Minutes of board of liquidators meetings must have the following matters as content:

一清算人会が開催された日時及び場所（当該場所に存しない清算人、監査役又は株主が清算人会に出席をした場合における当該出席の方法を含む。）

(i)the date, time, and place where the board of liquidators meeting was held (including the method of the attendance in cases where liquidators, company auditors, and shareholders not at the place were in attendance at the board of liquidators meeting);

二清算人会が次に掲げるいずれかのものに該当するときは、その旨

(ii)when the board of liquidators meeting falls under any of the following, that fact:

イ法第四百九十条第二項の規定による清算人の請求を受けて招集されたもの

(a)the meeting was called in response to the request of a liquidator pursuant to the provisions of Article 490, paragraph (2) of the Act;

ロ法第四百九十条第三項の規定により清算人が招集したもの

(b)the meeting was called by a liquidator pursuant to the provisions of Article 490, paragraph (3) of the Act;

ハ法第四百九十条第四項において準用する法第三百六十七条第一項の規定による株主の請求を受けて招集されたもの

(c)the meeting was called in response to the request of a shareholder pursuant to the provisions of Article 367, paragraph (1) of the Act, as applied mutatis mutandis pursuant to Article 490, paragraph (4) of the Act;

ニ法第四百九十条第四項において準用する法第三百六十七条第三項において読み替えて準用する法第四百九十条第三項の規定により株主が招集したもの

(d)the meeting was called by a shareholder pursuant to the provisions of Article 490, paragraph (3) of the Act, as applied mutatis mutandis by replacing the terms pursuant to of Article 367, paragraph (3) of the Act, as applied mutatis mutandis pursuant to Article 490, paragraph (4) of the Act;

ホ法第三百八十三条第二項の規定による監査役の請求を受けて招集されたもの

(e)the meeting was called in response to the request of a company auditor pursuant to the provisions of Article 383, paragraph (2) of the Act; or

ヘ法第三百八十三条第三項の規定により監査役が招集したもの

(f)the meeting was called by a company auditor pursuant to the provisions of Article 383, paragraph (3) of the Act;

三清算人会の議事の経過の要領及びその結果

(iii)a summary of the progress of the agenda of the board of liquidators meeting and the results thereof;

四決議を要する事項について特別の利害関係を有する清算人があるときは、その氏名

(iv)when a liquidator is a specially interested party regarding a matter requiring a resolution, the name of the liquidator;

五次に掲げる規定により清算人会において述べられた意見又は発言があるときは、その意見又は発言の内容の概要

(v)when opinions or oral statements are offered at the board of liquidators meeting pursuant to the following provisions, a summary of those opinions or oral statements:

イ法第三百八十二条

(a)Article 382 of the Act;

ロ法第三百八十三条第一項

(b)Article 383, paragraph (1) of the Act;

ハ法第四百八十九条第八項において準用する法第三百六十五条第二