第一条金融商品取引法（以下「法」という。）第五条、第七条第一項、第九条第一項、第十条第一項又は第二十四条の四の七第一項若しくは第二項（これらの規定のうち同条第四項において準用する場合及び財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号。以下「財務諸表等規則」という。）第一条第一項の規定により金融庁長官が指定した法人（以下「指定法人」という。）についてこれらの規定を法第二十七条において準用する場合を含む。）の規定により提出される財務計算に関する書類（以下「財務書類」という。）のうち、四半期財務諸表（四半期貸借対照表、四半期損益計算書及び四半期キャッシュ・フロー計算書又は第八十三条第二項の規定により指定国際会計基準（連結財務諸表の用語、様式及び作成方法に関する規則（昭和五十一年大蔵省令第二十八号。以下「連結財務諸表規則」という。）第九十三条に規定する指定国際会計基準をいう。以下同じ。）により作成する場合において指定国際会計基準により作成が求められる四半期貸借対照表、四半期損益計算書及び四半期キャッシュ・フロー計算書に相当するもの並びに持分変動計算書をいう。以下同じ。）の用語、様式及び作成方法は、第二条を除き、この章から第六章までに定めるところによるものとし、この規則において定めのない事項については、一般に公正妥当と認められる企業会計の基準に従うものとする。

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

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

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

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

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

第一条の二法第二条第一項第五号又は第九号に掲げる有価証券の発行者（同条第五項に規定する発行者をいう。）のうち、次に掲げる要件の全てを満たす株式会社（以下「指定国際会計基準特定会社」という。）が提出する四半期財務諸表の用語、様式及び作成方法は、第六章の定めるところによることができる。

Article 1-2The terminology, forms, and preparation methods of quarterly financial statements that a stock company which satisfies all of the following requirements among the issuers (meaning issuers prescribed in Article 2, paragraph (5) of the Act) of securities set forth in Article 2, paragraph (1), item (v) or (ix) of the Act (hereinafter referred to as a "specified company complying with designated international accounting standards") submits may be in accordance with the provisions of Chapter VI:

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

Article 2From among the financial documents to be submitted by a foreign company (meaning the foreign company defined in Article 1-3 of the Regulation on Financial Statements; the same applies in Chapter VII), the terminology, forms, and preparation methods of quarterly financial documents are to be governed by the provisions of that Chapter.

第三条この規則において次の各号に掲げる用語の意義は、当該各号に定めるところによる。

Article 3In this Regulation, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

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

Article 4(1)Quarterly financial statements must be prepared in accordance with the accounting principles and procedures adopted for preparing financial statements, in principle.

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

(2)The accounting principles and procedures adopted for preparing financial statements for the previous business year and the accounting principles and procedures adopted for preparing quarterly financial statements for the cumulative quarterly accounting period as of the end of the immediately preceding quarterly accounting period or as of the end of the relevant quarterly accounting period must be applied continuously in the current quarterly accounting period, except in cases of making a change based on justifiable grounds.

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

(3)The same presentation method of quarterly financial statements must be applied continuously, except in cases of making a change based on justifiable grounds.

第四条の二四半期財務諸表提出会社は、第二・四半期累計期間（事業年度の開始の日から当該事業年度の最初の四半期会計期間（以下「第一・四半期会計期間」という。）の翌四半期会計期間（以下「第二・四半期会計期間」という。）の末日までの期間をいう。）に係る四半期キャッシュ・フロー計算書を作成しなければならない。

Article 4-2(1)A company submitting quarterly financial statements must prepare a quarterly cash flow statement for the second cumulative quarterly accounting period (meaning the period from the first day of the business year to the last day of the quarterly accounting period following the first quarterly accounting period of the business year (hereinafter referred to as the "first quarterly accounting period") (hereinafter referred to as the "second quarterly accounting period")).

２四半期財務諸表提出会社は、第一・四半期累計期間（事業年度の開始の日から第一・四半期会計期間の末日までの期間をいう。以下同じ。）に係る四半期キャッシュ・フロー計算書を作成することができる。

(2)A company submitting quarterly financial statements may prepare a quarterly cash flow statement for the first cumulative quarterly accounting period (meaning the period from the first day of the business year to the last day of the first quarterly accounting period; the same applies hereinafter).

３四半期財務諸表提出会社は、第一・四半期累計期間に係る四半期キャッシュ・フロー計算書を作成する場合には、第三・四半期累計期間（事業年度の開始の日から第二・四半期会計期間の翌四半期会計期間（以下「第三・四半期会計期間」という。）の末日までの期間をいう。以下同じ。）に係る四半期キャッシュ・フロー計算書を作成しなければならない。

(3)When a company submitting quarterly financial statements prepares a quarterly cash flow statement for the first cumulative quarterly accounting period, the company submitting quarterly financial statements must prepare a quarterly cash flow statement for the third cumulative quarterly accounting period (meaning the period from the first day of the business year to the last day of the quarterly accounting period following the second quarterly accounting period (hereinafter referred to as the "third quarterly accounting period"); the same applies hereinafter).

４前項の規定にかかわらず、第三・四半期会計期間において大規模な企業結合が行われたことその他の事情により、第三・四半期キャッシュ・フロー計算書を作成することが実務上困難なときは、当該第三・四半期キャッシュ・フロー計算書の作成を要しない。この場合においては、当該第三・四半期キャッシュ・フロー計算書を作成することができない旨及びその理由を注記しなければならない。

(4)Notwithstanding the provisions of the preceding paragraph, when it is difficult in practice to prepare a cash flow statement for the third quarter due to large-scale business combination being carried out in the third quarterly accounting period or other circumstances, preparation of the cash flow statement for the third quarter is not required.In this case, the fact that the cash flow statement for the third quarter cannot be prepared and the reason therefor must be stated in the notes.

第四条の三当四半期会計期間及び当四半期累計期間に係る四半期財務諸表は、当該四半期財務諸表の一部を構成するものとして比較情報（次の各号に掲げる四半期財務諸表の区分に応じ、当該四半期財務諸表に記載された事項に対応するものとして当該各号に定める事項）を含めて作成しなければならない。

Article 4-3Quarterly financial statements for the current quarterly accounting period and the current cumulative quarterly accounting period must be prepared by including comparative information (matters set forth in the following items as corresponding to matters stated in the quarterly financial statements for the respective categories of quarterly financial statements set forth in those items) as a component of the quarterly financial statements:

第五条会計基準等（財務諸表等規則第八条の三第一項本文に規定する会計基準等をいう。以下同じ。）の改正等（同項本文に規定する会計基準等の改正等をいう。次条において同じ。）に伴い重要な会計方針の変更を行った場合（当該会計基準等に遡及適用に係る経過措置が規定されていない場合に限る。）には、次に掲げる事項を注記しなければならない。

Article 5(1)If material changes have been made to accounting policies in association with the revisions, etc. (meaning revisions, etc. of accounting standards, etc. prescribed in the main clause of Article 8-3, paragraph (1) of the Regulation on Financial Statements; the same applies in the following Article) of accounting standards, etc. (meaning accounting standards, etc. prescribed in the main clause of that paragraph; the same applies hereinafter) (limited to cases where transitional measures related to retrospective application are not provided in the accounting standards, etc.), the following matters must be stated in the notes:

２前項の規定にかかわらず、遡及適用に係る原則的な取扱い（財務諸表等規則第八条の三第二項本文に規定する遡及適用に係る原則的な取扱いをいう。以下同じ。）が実務上不可能な場合には、次に掲げる事項を注記しなければならない。

(2)Notwithstanding the provisions of the preceding paragraph, if principle-based treatment pertaining to retrospective application (meaning principle-based treatment pertaining to retrospective application prescribed in the main clause of Article 8-3, paragraph (2) of the Regulation on Financial Statements; the same applies hereinafter) is impossible in practice, the following matters must be stated in the notes:

３会計基準等に規定されている遡及適用に関する経過措置に従って会計処理を行った場合において、遡及適用を行っていないときは、次に掲げる事項を注記しなければならない。

(3)If any accounting methods have been applied in accordance with transitional measures related to retrospective application prescribed in accounting standards, etc., and retrospective application has not been performed, the following matters must be stated in the notes:

４第二項第三号及び前項第四号に規定する影響額について、適時に、正確な影響額を算定することが困難な場合には、適当な方法により概算額を記載することができる。

(4)If it is difficult to calculate the accurate effects prescribed in paragraph (2), item (iii) and item (iv) of the preceding paragraph in a timely manner, an estimated amount obtained may be stated by an appropriate method.

５第一項から第三項までの規定による注記は、会計方針の変更を行った四半期会計期間に係る事業年度に属する四半期会計期間において、記載しなければならない。

(5)The notes under paragraphs (1) to (3) must be stated in the quarterly accounting periods within the business year pertaining to the quarterly accounting period in which changes in accounting policies were made.

第五条の二第一・四半期会計期間に会計基準等の改正等以外の正当な理由により重要な会計方針の変更を行った場合には、次に掲げる事項を注記しなければならない。

Article 5-2(1)If material changes in accounting policies have been made based on justifiable grounds other than revisions, etc. of accounting standards, etc. in the first quarterly accounting period, the following matters must be stated in the notes:

２第二・四半期会計期間以降に会計基準等の改正等以外の正当な理由により重要な会計方針の変更を行った場合には、前項の規定による注記に加え、第二・四半期会計期間以降に会計方針の変更を行った旨及びその正当な理由を注記しなければならない。

(2)If material changes in accounting policies have been made based on justifiable grounds other than revisions, etc. of accounting standards, etc. in or after the second quarterly accounting period, the fact that changes in accounting policies were made in or after the second quarterly accounting period and the justifiable grounds therefor must be stated in the notes in addition to the notes under the preceding paragraph.

３前二項の規定にかかわらず、遡及適用に係る原則的な取扱いが実務上不可能な場合には、次に掲げる事項を注記しなければならない。

(3)Notwithstanding the provisions of the preceding two paragraphs, if principle-based treatment pertaining to retrospective application is impossible in practice, the following matters must be stated in the notes:

４前項第三号に規定する影響額について、適時に、正確な影響額を算定することが困難な場合には、適当な方法により概算額を記載することができる。

(4)If it is difficult to calculate the accurate effects prescribed in item (iii) of the preceding paragraph in a timely manner, an estimated amount may be stated by an appropriate method.

５第一項から第三項までの規定による注記は、会計方針の変更を行った四半期会計期間に係る事業年度に属する四半期会計期間において、注記しなければならない。

(5)The notes under paragraphs (1) to (3) must be stated in the notes in the quarterly accounting periods within the business year pertaining to the quarterly accounting period in which changes in accounting policies were made.

６前事業年度の第二・四半期会計期間以降に会計基準等の改正等以外の正当な理由により重要な会計方針の変更を行っており、かつ、当事業年度に属する四半期会計期間に係る四半期財務諸表に含まれる比較情報に適用した会計方針と前事業年度の対応する四半期会計期間に係る四半期財務諸表に適用した会計方針との間に相違がみられる場合には、その旨を注記しなければならない。

(6)If material changes in accounting policies were made based on justifiable grounds other than revisions, etc. of accounting standards, etc. in or after the second quarterly accounting period of the previous business year, and there is a difference between the accounting policies applied to the comparative information included in the quarterly financial statements for the quarterly accounting period in the current business year and accounting policies applied to the quarterly financial statements for the corresponding quarterly accounting period in the previous business year, a statement to that effect must be set down in the notes.

第五条の三会計上の見積りについて重要な変更を行った場合には、次に掲げる事項を注記しなければならない。

Article 5-3(1)If material changes in accounting estimates have been made, the following matters must be stated in the notes:

２前項第二号に規定する影響額について、適時に、正確な影響額を算定することが困難な場合には、適当な方法により概算額を記載することができる。

(2)If it is difficult to calculate the accurate effects prescribed in item (ii) of the preceding paragraph in a timely manner, an estimated amount may be stated by an appropriate method.

３第一項の規定による注記は、会計上の見積りについて重要な変更を行った四半期会計期間に係る事業年度に属する四半期会計期間において、記載しなければならない。

(3)The notes under paragraph (1) must be stated in the quarterly accounting periods within the business year pertaining to the quarterly accounting period in which material changes in accounting estimates were made.

第五条の四第一・四半期会計期間に重要な会計方針の変更を行った場合において、当該重要な会計方針の変更を会計上の見積りの変更と区別することが困難なときは、次に掲げる事項を注記しなければならない。

Article 5-4(1)If material changes in accounting policies have been made in the first quarterly accounting period, and it is difficult to distinguish the material changes in accounting policies from changes in accounting estimates, the following matters must be stated in the notes:

２第二・四半期会計期間以降に重要な会計方針の変更を行った場合において、当該重要な会計方針の変更を会計上の見積りの変更と区別することが困難なときは、前項の規定による注記に加え、第二・四半期会計期間以降に会計方針の変更を行った旨及びその正当な理由を注記しなければならない。

(2)If material changes in accounting policies have been made in or after the second quarterly accounting period, and it is difficult to distinguish the material changes in accounting policies from changes in accounting estimates, the fact that changes in accounting policies were made in or after the second quarterly accounting period and the justifiable grounds therefor must be stated in the notes in addition to the notes under the preceding paragraph.

３第一項第三号に規定する影響額について、適時に、正確な影響額を算定することが困難な場合には、適当な方法により概算額を記載することができる。

(3)If it is difficult to calculate the accurate effects prescribed in paragraph (1), item (iii) in a timely manner, an estimated amount may be stated by an appropriate method.

４第一項及び第二項の規定による注記は、重要な会計方針の変更を行った四半期会計期間に係る事業年度に属する四半期会計期間において、記載しなければならない。

(4)The notes under paragraphs (1) and (2) must be stated in the quarterly accounting periods within the business year pertaining to the quarterly accounting period in which material changes in accounting policies were made.

第五条の五修正再表示を行った場合には、次に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

Article 5-5If a restatement has been made, the following matters must be stated in the notes; provided, however, that notes may be omitted for immaterial matters:

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

Article 7If an accounting method specific to preparation of quarterly financial statements has been applied in accordance with business accounting standards that are generally accepted as fair and appropriate, a statement to that effect and the details thereof must be set down in the notes; provided, however, that the notes may be omitted if they are not material.

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

Article 8If any events that exert a material influence on the financial position, operating results and cash flow conditions of a company submitting quarterly financial statements in and/or after the business year containing the quarterly accounting period pertaining to the relevant quarterly financial statements (excluding the cumulative quarterly accounting period as of the end of the relevant quarterly accounting period) occur after the quarterly balance sheet date, the events must be stated in the notes.

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

Article 8-2(1)For each account title of a quarterly balance sheet concerning financial instruments, if the financial instruments are material for the operation of business of the company and there has been a substantial fluctuation in the amount reported on the quarterly balance sheet or any other amount as compared to the last day of the previous business year, the amount reported on the quarterly balance sheet, the market price, and the difference between the amount reported on the quarterly balance sheet and the market price, as of the quarterly balance sheet date, and the calculation method for the market price must be stated in the notes for each account title of the quarterly balance sheet; provided, however, that the notes may be omitted if the difference between the amount reported on the quarterly balance sheet and the market price and the difference between the amount reported on the balance sheet for the previous business year and the market price are not material.

２前項本文の規定にかかわらず、四半期貸借対照表の科目ごとの四半期貸借対照表日における金融商品の時価について、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。

(2)Notwithstanding the provisions of the main clause of the preceding paragraph, if it is difficult to calculate the accurate amount in a timely manner with regard to the market price of financial instruments as of the quarterly balance sheet date for each account title of a quarterly balance sheet, an estimated amount may be stated.

３第一項本文及び前項の規定にかかわらず、四半期貸借対照表日における時価の把握が極めて困難な場合には、第一項本文に定める事項に代えて、その旨、その理由、当該金融商品の概要及び四半期貸借対照表計上額を記載することができる。

(3)Notwithstanding the provisions of the main clause of paragraph (1) and the preceding paragraph, if it is extremely difficult to identify the market price as of the quarterly balance sheet date, a statement to that effect, the reason therefor, the outline of the financial instruments, and the amount reported on the quarterly balance sheet may be stated in lieu of the matters specified in the main clause of paragraph (1).

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

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

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

Article 10(1)Beyond the matters specified in Article 8-2, with regard to derivative transactions (those to which hedge accounting is applied may be excluded), if the transactions are material for the operation of business of the company and there has been a substantial fluctuation in the contract amount or any other amount of the transactions as compared to the last day of the previous business year, the contract amount or the principal equivalent amount specified in the contract, the market price, and valuation gain or loss as of the quarterly balance sheet date must be stated in the notes, by type of currencies, money rates, shares, bonds, commodities and any other subject matter of transactions; provided, however, that if it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be stated.

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

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

第十条の二第八条の二、第九条及び第十条第一項の規定にかかわらず、財務諸表提出会社（総資産の大部分を金融資産が占め、かつ、総負債の大部分を金融負債及び保険契約から生じる負債が占める場合を除く。）は、第一・四半期会計期間及び第三・四半期会計期間において、これらの規定による注記を省略することができる。

Article 10-2Notwithstanding the provisions of Article 8-2, Article 9 and Article 10, paragraph (1), a company submitting financial statements (excluding cases in which financial assets account for the majority of all assets and financial liabilities and liabilities arising from insurance contracts account for the majority of all liabilities) may omit notes under these provisions in the first quarterly accounting period and the third quarterly accounting period.

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

Article 11With regard to corporation tax and any other taxes that are imposed on amounts related to profits as the tax base (hereinafter referred to as "corporation tax, etc."), quarterly financial statements must be prepared by applying tax effect accounting (meaning an accounting method which, if there are differences between the amounts of assets and liabilities reported on the quarterly balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of quarterly net profit before deducing the corporation tax, etc. with the applicable amount of corporation tax, etc. through appropriate interperiod allocation of the amount of corporation tax, etc. pertaining to the differences; the same applies hereinafter).

第十二条関連会社（財務諸表等規則第八条第五項及び第六項の規定により四半期連結財務諸表提出会社の関連会社とされる者をいう。以下この項において同じ。）を有している場合には、当該関連会社に対する投資の金額並びに当該投資に対して持分法（連結財務諸表の用語、様式及び作成方法に関する規則（昭和五十一年大蔵省令第二十八号）第二条第八号に規定する方法をいう。）を適用した場合の投資の金額及び投資利益又は投資損失の金額を注記しなければならない。ただし、損益及び利益剰余金その他の項目からみて重要性の乏しい関連会社を除外することができる。

Article 12If there is any affiliated company (meaning an entity that is regarded as an affiliated company of a company submitting quarterly consolidated financial statements pursuant to the provisions of Article 8, paragraphs (5) and (6) of the Regulation on Financial Statements; hereinafter the same applies in this paragraph), the amount of investment in the affiliated company, the amount of investment in the case where the equity method (meaning the method defined in Article 2, item (viii) of the Regulation on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements (Order of the Ministry of Finance No. 28 of 1976)) is applied to the investment, and the amount of investment return or investment loss must be stated in the notes; provided, however, that any affiliated company that is not material in terms of the profit or loss and the retained earnings and any other items may be excluded.

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

Article 15(1)If a business combination has been carried out during the current quarterly accounting period (excluding the cases specified in paragraph (1) of the following Article), the following matters must be stated in the notes; provided, however, that the notes may be omitted if the transaction pertaining to the business combination is not material:

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

(2)Notwithstanding the provisions of the proviso to the preceding paragraph, if, the transactions pertaining to individual business combinations during the current quarterly accounting period are not material, but the transactions pertaining to multiple business combinations during the current quarterly accounting period are material as a whole, the matters set forth in item (i) and items (iii) to (vi) of that paragraph must be stated in the notes for the transactions pertaining to the business combinations as a whole.

３四半期貸借対照表日までに行われた企業結合に係る暫定的な会計処理の確定が行われた四半期会計期間においては、当該確定した旨並びに第一項第五号に掲げる発生したのれんの金額又は負ののれんの発生益の金額に係る見直しの内容及び金額を注記しなければならない。ただし、第一項ただし書の規定により注記を省略している場合は、注記することを要しない。

(3)In the quarterly accounting period in which a provisional accounting method pertaining to business combinations that had been carried out by the quarterly balance sheet date was determined, a statement to the effect that the method was determined, as well as the details and amounts of the review pertaining to the amount of goodwill that occurred set forth in paragraph (1), item (v) or the amount of gain from negative goodwill must be stated in the notes; provided, however, that if notes are omitted pursuant to the provisions of the proviso to paragraph (1), they are not required to be stated in the notes.

４前項に掲げる暫定的な会計処理の確定に伴い、四半期財務諸表に含まれる比較情報において取得原価の当初配分額に重要な見直しが反映されている場合には、当該見直しの内容及び金額を注記しなければならない。

(4)If a material review has been reflected in the initially allocated amounts of the acquisition costs in the comparative information included in the quarterly financial statements in line with the determination of the provisional accounting method set forth in the preceding paragraph, the details and amounts of the review must be stated in the notes.

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

Article 16(1)If a business combination resulting in reverse acquisition has been carried out during the current quarterly accounting period, the matters equivalent to the matters set forth in paragraph (1), items (i) to (vi) of the preceding Article and the amount of influence that would be exerted on the quarterly balance sheet and the quarterly profit and loss statement if the purchase method is assumed to have been applied to the business combination must be stated in the notes.

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

(2)If the notes have been made pursuant to the provisions of the preceding paragraph, the notes must continue to be made in and after the quarterly accounting period following the quarterly accounting period in which the business combination was carried out unless the estimated amount of influence is not material.

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

(3)Notwithstanding the provisions of the preceding two paragraphs, in business combinations set forth in Article 8-18, paragraph (3), item (ii) or (iii) of the Regulation on Financial Statements, the notes are not required to be stated when the enterprise specified in item (ii) or (iii) of that paragraph prepares consolidated financial statements; in this case, a statement to that effect must be set down in the notes.

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

Article 17(1)If a common control transaction, etc. has been carried out during the current quarterly accounting period, the following matters must be stated in the notes:

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

(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the common control transaction, etc. is not material; provided, however, that if, individual common control transactions, etc. during the current quarterly accounting period are not material, the multiple common control transactions, etc. during the current quarterly accounting period are material as a whole, the matters set forth in the items of that paragraph must be stated in the notes for the transactions pertaining to the business combinations as a whole.

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

(3)If a subsidiary company (meaning the subsidiary company defined in Article 8, paragraph (3) of the Regulation on Financial Statements; hereinafter the same applies in this paragraph) has absorbed its parent company (meaning the parent company defined in that paragraph; hereinafter the same applies in this paragraph) through an absorption-type merger, if the subsidiary company does not prepare quarterly consolidated financial statements, the estimated amount of influence that would have been exerted on the quarterly balance sheet and the quarterly profit and loss statement for the cumulative quarterly accounting period as of the end of the current quarterly accounting period in the case of assuming that the parent company has absorbed the subsidiary company through an absorption-type merger must be stated in the notes.

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

(4)(2) If the notes have been made pursuant to the provisions of the preceding paragraph, the notes must be made in and after the quarterly accounting period following the quarterly accounting period in which the business combination was carried out unless the estimated amount of influence is not material.

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

Article 18(1)If a formation of a jointly controlled enterprise (meaning a formation of a jointly controlled enterprise defined in Article 8-22, paragraph (1) of the Regulation on Financial Statements; hereinafter the same applies in this Article and paragraph (1) of the following Article) has been carried out during the current quarterly accounting period, the matters equivalent to those set forth in items (i) and (ii) of paragraph (1) of the preceding Article must be stated.In this case, if the matters equivalent to the matters set forth in item (i) of that paragraph are stated, the reason for determining the business combination to be a formation of a jointly controlled enterprise must be stated.

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

(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the transaction pertaining to the formation of a jointly controlled enterprise is not material; provided, however, that if, the transactions pertaining to individual formations of a jointly controlled enterprise during the current quarterly accounting period are not material, but the transactions pertaining to multiple formations of a jointly controlled enterprise during the quarterly accounting period are material as a whole, the matters set forth in that paragraph must be stated in the notes for the transactions pertaining to the business combinations as a whole.

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

Article 19(1)If a material business divestiture has been carried out during the current quarterly accounting period, and the business divestiture is neither categorized as a common control transaction, etc. nor formation of a jointly controlled enterprise, the divesting enterprise must state the following matters in the notes:

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

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

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

(3)If, the transactions pertaining to individual business divestitures during the current quarterly accounting period are not material, but the transactions pertaining to multiple business divestitures during the current quarterly accounting period are material as a whole, the matters set forth in items (i) and (ii) of that paragraph must, notwithstanding the provisions of paragraph (1), be stated in the notes for the transactions pertaining to business divestitures as a whole.

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

Article 20If a business divestiture is not categorized as a business combination, the divested enterprise must state the following matters in the notes:

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

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

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

Article 22Beyond the notes particularly specified under this Regulation, if there are any matters that are found to be necessary for persons interested in the company submitting quarterly financial statements to make adequate judgments on the financial position, operating results and cash flow conditions of the company for the business year containing the quarterly accounting period pertaining to the quarterly financial statements, the matters must be stated in the notes.

第二十二条の二企業を構成する一定の単位（以下「報告セグメント」という。）に関する情報（以下「セグメント情報」という。）については、次に掲げる事項を様式第一号に定めるところにより注記しなければならない。

Article 22-2(1)With regard to information on a certain unit of an enterprise (hereinafter referred to as a "reporting segment") (the information is hereinafter referred to as "segment information"), the following matters must be set down in the notes in accordance with Form No. 1:

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

(2)If there has been any change in reporting segments or any material change in the calculation method of an amount of profit or loss pertaining to reporting segments (referred to as the "calculation method pertaining to reporting segments" in the following paragraph and paragraph (4)) during the current quarterly accounting period (including any quarterly accounting periods within the relevant business year prior to the current quarterly accounting period), the contents thereof must be stated in the notes.

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

(3)If there has been any change in reporting segments or any material change in the calculation method pertaining to reporting segments in or after the second quarterly accounting period of the relevant business year, a statement to the effect that the change was made in or after the second quarterly accounting period and the reason therefor must be set down in the notes, in addition to the notes under the preceding paragraph.

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

(4)If there has been any change in reporting segments or any material change in the calculation method pertaining to reporting segments during the previous business year and any difference is observed between the reporting segments or the calculation method pertaining to reporting segments during the corresponding quarterly accounting period in the previous business year and those matters during the current quarterly accounting period, a statement to that effect and the amounts set forth in paragraph (1), items (i) and (ii) pertaining to the corresponding cumulative quarterly accounting period in the previous business year (limited to the amounts calculated on the basis of the reporting segments and the calculation method pertaining to reporting segments during the current quarterly accounting period) must be stated in the notes.

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

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

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

(6)If a material impairment loss pertaining to fixed assets has been recognized, where there has been a material change in the amount of goodwill or where a material gain from negative goodwill has been recognized during the current quarterly accounting period, the outline thereof must be stated in the notes for each reporting segment.

第二十二条の三第一・四半期累計期間及び第三・四半期累計期間に係る四半期キャッシュ・フロー計算書を作成しない場合には、次に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

Article 22-3If no quarterly cash flow statement for the first cumulative quarterly accounting period or the third cumulative quarterly accounting period is prepared, the following matters must be stated in the notes; provided, however, that notes may be omitted for immaterial matters:

第二十三条第五条から第五条の五まで及び第七条の規定による注記は、四半期キャッシュ・フロー計算書の次に記載しなければならない。ただし、第一・四半期累計期間及び第三・四半期累計期間に係る四半期キャッシュ・フロー計算書を作成しない場合には、第一・四半期累計期間及び第三・四半期累計期間に係る四半期損益計算書（第三・四半期会計期間に係る四半期損益計算書を作成する場合には、当該第三・四半期会計期間に係る四半期損益計算書）の次に記載しなければならない。

Article 23(1)The notes under Article 5 to Article 5-5 and Article 7 must be stated immediately after the quarterly cash flow statement; provided, however, that if no quarterly cash flow statement for the first cumulative quarterly accounting period or the third cumulative quarterly accounting period is prepared, the notes must be stated immediately after the quarterly profit and loss statement for the first cumulative quarterly accounting period and the third cumulative quarterly accounting period (when a quarterly profit and loss statement for the third quarterly accounting period is prepared, the quarterly profit and loss statement for the third quarterly accounting period).

２この規則（第五条から第五条の五まで及び第七条を除く。）の規定による注記は、脚注（当該注記に係る事項が記載されている四半期財務諸表中の表又は計算書の末尾に記載することをいう。第八十七条において同じ。）として記載することが適当と認められるものを除き、第五条から第五条の五まで及び第七条の規定による注記の次に記載しなければならない。ただし、これらの規定による注記と関係がある事項については、これと併せて記載することができる。

(2)The notes under this Regulation (excluding Article 5 to Article 5-5 and Article 7) must be stated immediately after the notes under Article 5 to Article 5-5 and Article 7, except for those that are found appropriate to be stated as footnotes (meaning the stating of notes at the end of the table or account statement contained in the quarterly financial statements in which the matters pertaining to the notes are stated; the same applies in Article 87); provided, however, that matters related to the notes under these provisions may be stated together therewith.

３第二十一条の規定による注記は、前項の規定にかかわらず、四半期キャッシュ・フロー計算書の次に記載しなければならない。ただし、第一・四半期累計期間及び第三・四半期累計期間に係る四半期キャッシュ・フロー計算書を作成しない場合には、第一・四半期累計期間及び第三・四半期累計期間に係る四半期損益計算書（第三・四半期会計期間に係る四半期損益計算書を作成する場合には、当該第三・四半期会計期間に係る四半期損益計算書）の次に記載しなければならない。

(3)Notwithstanding the provisions of the preceding paragraph, the notes under Article 21 must be stated immediately after the quarterly cash flow statement; provided, however, that if no quarterly cash flow statement for the first cumulative quarterly accounting period or the third cumulative quarterly accounting period is prepared, the notes must be stated immediately after the quarterly profit and loss statement for the first cumulative quarterly accounting period and the third cumulative quarterly accounting period (when a quarterly profit and loss statement for the third quarterly accounting period is prepared, the quarterly profit and loss statement for the third quarterly accounting period).

４前項の場合において、第五条から第五条の五まで及び第七条の規定による注記は、第一項の規定にかかわらず、第二十一条の規定による注記の次に記載しなければならない。

(4)In the cases set forth in the preceding paragraph, notwithstanding the provisions of paragraph (1), the notes under Article 5 to Article 5-5 and Article 7 must be stated immediately after the notes under Article 21.

５この規則の規定により特定の科目に関係ある注記を記載する場合には、当該科目に記号を付記する方法その他これに類する方法によって、当該注記との関連を明らかにしなければならない。

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

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

Article 24The amounts for the account titles and any other matters contained in quarterly financial statements are to be presented in units of million yen or thousand yen.

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

Article 81With regard to the dividends during the cumulative quarterly accounting period as of the end of the current quarterly accounting period, the following matters must be stated in the notes:

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

Article 82If there is a substantial change in the amount of shareholders' equity as compared to the end of the previous business year, the major cause of the change must be stated in the notes.

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

Article 83(1)The terminology, forms, and preparation methods of quarterly financial statements that a specified company complying with designated international accounting standards submits are subject to the provisions of the preceding Chapters.

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

(2)A specified company complying with designated international accounting standards may prepare quarterly financial statements pursuant to Designated International Accounting Standards beyond quarterly financial statements prepared pursuant to the provisions of the preceding paragraph.

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

Article 84The following matters must be stated in the notes to quarterly financial statements prepared in accordance with Designated International Accounting Standards:

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

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

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

(2)If the documents on financial calculation disclosed in the home country by a foreign company do not qualify as those approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding paragraph, and the Commissioner of the Financial Services Agency approves the foreign company to submit the documents on financial calculation disclosed in an area outside Japan other than its home country as quarterly financial documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of the quarterly financial documents are to be, except for matters that were found necessary and instructed by the Commissioner of the Financial Services Agency, the terminology, forms, and preparation methods used in the area outside Japan other than its home country.

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

(3)If the documents on financial calculation disclosed in the home country or any other area outside Japan by a foreign company do not qualify as those approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding two paragraphs, the terminology, forms, and preparation methods of quarterly financial documents to be submitted by the foreign company are to be in accordance with the instructions of the Commissioner of the Financial Services Agency.

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

Article 86If any accounting principles and procedures for preparing quarterly financial documents adopted by the foreign company with regard to the quarterly financial documents under the preceding Article differ from accounting principles and procedures for preparing quarterly financial statements in Japan, the contents thereof must be stated in the notes in the quarterly financial documents.

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

Article 87(1)The provisions of Article 4, paragraph (3) and Article 5, paragraph (1), item (ii) apply mutatis mutandis to quarterly financial documents to be submitted by a foreign company.

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

(2)In cases where any presentation methods for the quarterly financial documents to be submitted by a foreign company differ from presentation methods in Japan, the contents thereof must be stated in the notes in the quarterly financial documents.

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

Article 88If the account titles and any other matters set down in quarterly financial documents to be submitted by a foreign company are presented in monetary amounts in a currency other than Japanese currency, the amounts for major matters are also to be stated in amounts that have been translated into Japanese currency.In this case, the translation standards adopted for the translation into Japanese currency must be stated in the notes in the quarterly financial documents.

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

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

２第二十三条第五項の規定は、第八十六条及び第八十七条第二項の規定により注記をする場合に準用する。

(2)The provisions of Article 23, paragraph (5) apply mutatis mutandis to the case of stating matters in the notes pursuant to the provisions of Article 86 and Article 87, paragraph (2).