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のうち、四半期連結財務諸表（四半期連結貸借対照表、四半期連結損益計算書、四半期連結包括利益計算書及び四半期連結キャッシュ・フロー計算書又は第九十三条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若しくは第九十四条の規定により修正国際基準（連結財務諸表規則第九十四条に規定する修正国際基準をいう。以下同じ。）により作成する場合において当該指定国際会計基準若しくは当該修正国際基準により作成が求められる四半期連結貸借対照表、四半期連結損益計算書、四半期連結包括利益計算書及び四半期連結キャッシュ・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、四半期財務諸表等の用語、様式及び作成方法に関する規則（平成十九年内閣府令第六十三号。以下「四半期財務諸表等規則」という。）第二条の規定の適用を受けるものを除き、この規則の定めるところによるものとし、この規則において定めのない事項については、一般に公正妥当と認められる企業会計の基準に従うものとする。

Article 1(1)From among finance and accounting 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 consolidated financial statements (meaning quarterly consolidated balance sheets, quarterly consolidated profit and loss statements, quarterly consolidated comprehensive income statement, and quarterly consolidated cash flow statements or, if they are prepared pursuant to Designated International Accounting Standards (meaning Designated International Accounting Standards as provided 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 "Regulation on Consolidated Financial Statements")) pursuant to the provisions of Article 93 or if they are prepared pursuant to Japan's Modified International Standards (meaning Japan's Modified International Standards as provided in Article 94 of the Regulation on Consolidated Financial Statements; the same applies hereinafter) pursuant to the provisions of Article 94; equivalents to quarterly consolidated balance sheets, quarterly consolidated profit and loss statements, quarterly consolidated comprehensive income statement, and quarterly consolidated cash flow statements of which preparation is required pursuant to the Designated International Accounting Standards or Japan's Modified International Standards, and statements of changes in shareholders' equity; the same applies hereinafter) are governed by the provisions of this Regulation, except for those subject to application of the provisions of Article 2 of the Regulation on Terminology, Forms, and Preparation Methods of Quarterly Financial Statements (Cabinet Office Order No. 63 of 2007; hereinafter referred to as the "Regulation on Quarterly Financial Statements"), and any matters that are not provided for under this Regulation are in compliance with the business accounting standards 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 as provided in Article 24, paragraph (1) of the Cabinet Order for Organization of the Financial Services Agency (Cabinet Order No. 392 of 1998) are regarded as the business accounting standards generally accepted as fair and appropriate as provided in the preceding paragraph.

３連結財務諸表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 as provided in Article 1, paragraph (3) of the Regulation on Consolidated Financial Statements are regarded as the business accounting standards generally accepted as fair and appropriate as provided 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。次条において同じ。）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。）が提出する四半期連結財務諸表の用語、様式及び作成方法は、第六章第一節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 consolidated financial statements that a stock company which satisfies all of the following requirements among the issuers (meaning issuers as provided in Article 2, paragraph (5) of the Act; hereinafter the same applies in the following Article) 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, Section 1:

第一条の三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のうち、次に掲げる要件の全てを満たす株式会社（以下「修正国際基準特定会社」という。）が提出する四半期連結財務諸表の用語、様式及び作成方法は、第六章第二節の定めるところによることができる。

Article 1-3The terminology, forms, and preparation methods of quarterly consolidated financial statements that a stock company which satisfies all of the following requirements among the issuers 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 Japan's modified international standards") submits may be in accordance with the provisions of Chapter VI, Section 2:

第二条この規則において次の各号に掲げる用語の意義は、当該各号に定めるところによる。

Article 2In this Regulation, the meanings of the terms set forth in the following items are as provided respectively in those items:

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

Article 3A company submitting quarterly consolidated financial statements is to specify the last day of its quarterly accounting period as its quarterly consolidated closing date, and prepare quarterly consolidated financial statements based on the date.

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

Article 4The terminology, forms, and preparation methods of quarterly consolidated financial statements to be submitted pursuant to the provisions of the Act must comply with the following standards:

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

Article 5(1)A company submitting quarterly consolidated financial statements must include all of its subsidiary companies in the scope of consolidation; provided, however, that it is not to include a subsidiary company that falls under either of the following categories in the scope of consolidation:

２前項の規定により連結の範囲に含めるべき子会社のうち、その資産、売上高（役務収益を含む。以下同じ。）、損益、利益剰余金及びキャッシュ・フローその他の項目からみて、連結の範囲から除いても企業集団の財政状態、経営成績及びキャッシュ・フローの状況に関する合理的な判断を妨げない程度に重要性の乏しいものは、連結の範囲から除くことができる。

(2)If any subsidiary company which should be included in the scope of consolidation pursuant to the provisions of the preceding paragraph is not material in terms of its assets, net sales (including revenues from service operations; the same applies hereinafter), profit or loss, retained earnings and cash flows and any other items, to the extent that its exclusion from the scope of consolidation would not hinder reasonable determination on the financial position, operating results and cash flow conditions of the business group, the subsidiary company may be excluded from the scope of consolidation.

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

(3)If there is any material matter concerning the financial position, operating results or cash flow conditions of a company, etc. (meaning a company, partnership or any other business entity equivalent thereto (including a business entity equivalent thereto in a foreign state); the same applies hereinafter) set forth as follows, which is found to exert influence on determination on the financial position, operating results and cash flow conditions of the business group, the details thereof must be stated in the notes in the quarterly consolidated financial statements:

第五条の二四半期連結財務諸表提出会社は、第二・四半期連結累計期間（連結会計年度の開始の日から当該連結会計年度の最初の四半期連結会計期間（以下「第一・四半期連結会計期間」という。）の翌四半期連結会計期間（以下「第二・四半期連結会計期間」という。）の末日までの期間をいう。）に係る四半期連結キャッシュ・フロー計算書を作成しなければならない。

Article 5-2(1)A company submitting the quarterly consolidated financial statements must prepare a quarterly consolidated cash flow statement for the second cumulative quarterly consolidated accounting period (meaning the period from the first day of the consolidated fiscal year to the last day of the quarterly consolidated accounting period following the first quarterly consolidated accounting period of the consolidated fiscal year (hereinafter referred to as the "first quarterly consolidated accounting period") (hereinafter referred to as the "second quarterly consolidated accounting period")).

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

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

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

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

４前項の規定にかかわらず、第三・四半期連結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・四半期連結キャッシュ・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・四半期連結キャッシュ・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・四半期連結キャッシュ・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, if it is difficult in practice to prepare a consolidated cash flow statement for the third consolidated quarter due to large-scale business combination being carried out in the third quarterly consolidated accounting period or other circumstances, the consolidated cash flow statement for the third consolidated quarter need not be prepared.In this case, the fact that the consolidated cash flow statement for the third consolidated quarter cannot be prepared and the reason therefor must be stated in the notes.

第五条の三当四半期連結会計期間及び当四半期連結累計期間に係る四半期連結財務諸表は、当該四半期連結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連結財務諸表の区分に応じ、当該四半期連結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 5-3Quarterly consolidated financial statements for the current quarterly consolidated accounting period and the current cumulative quarterly consolidated accounting period must be prepared by including comparative information (matters set forth in the following items as corresponding to matters stated in the quarterly consolidated financial statements for the respective categories of quarterly consolidated financial statements set forth in those items) as a component of the quarterly consolidated financial statements:

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

Article 6When preparing quarterly consolidated financial statements, assets and liabilities of consolidated subsidiary companies must be valuated, investments by the company submitting quarterly consolidated financial statements in consolidated subsidiary companies must be offset against the corresponding equity of those consolidated subsidiary companies, and any other necessary elimination of items between the consolidated companies must be made.

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

Article 7(1)Investments in any non-consolidated subsidiary company or affiliated company must be reported on a quarterly consolidated balance sheet by indicating values calculated by the equity method; provided, however, that the equity method is not to be applied to investments in a company that falls under either of the following categories:

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

(2)If any non-consolidated subsidiary company or affiliated company to which the equity method should be applied pursuant to the provisions of the preceding paragraph does not, in terms of its profit or loss and retained earnings and any other items, exert a material influence on quarterly consolidated financial statements even if the company is excluded from the target of application of the equity method, the company may be excluded from the target of application of the equity method.

第八条連結会社の法人税その他利益に関連する金額を課税標準として課される租税（以下「法人税等」という。）については、税効果会計（四半期連結貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等の金額を適切に期間配分することにより、法人税等を控除する前の四半期純利益の金額と法人税等の金額を合理的に対応させるための会計処理をいう。以下同じ。）を適用して四半期連結財務諸表を作成しなければならない。

Article 8With regard to consolidated companies' 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 consolidated 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 consolidated balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of quarterly net profit before deducing the corporation tax, etc. with the applicable amount of corporation tax, etc. through appropriate inter-period allocation of the amount of corporation tax, etc. pertaining to the differences; the same applies hereinafter).

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

Article 9Any consolidated subsidiary company for which the last day of the quarterly accounting period differs from the quarterly consolidated closing date of the quarterly accounting period of the company submitting the quarterly consolidated financial statements corresponding to the relevant period must, on the quarterly consolidated closing date of the quarterly accounting period corresponding to the relevant period, carry out the necessary quarterly settlement of accounts for preparing quarterly financial statements that serve as the basis for preparation of quarterly consolidated financial statements; provided, however, that this does not apply if the difference between the last day of the quarterly accounting period of the consolidated subsidiary company and the quarterly consolidated closing date of the quarterly accounting period corresponding to the relevant period is not more than three months, and quarterly consolidated financial statements corresponding to the relevant period are prepared based on quarterly financial statements for the quarterly accounting period of the consolidated subsidiary company.

第十条第十条　四半期連結財務諸表作成のための基本となる重要な事項のうち、連結の範囲又は持分法適用の範囲について、重要な変更を行った場合には、その旨及び変更の理由を注記しなければならない。

Article 10If any material change has been made to material matters that serve as the basis for preparation of quarterly consolidated financial statements with regard to the scope of consolidation or scope of application of the equity method, a statement to that effect and the reason therefor must be stated in the notes.

第十条の二四半期財務諸表等規則第五条の規定は、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。）に伴い会計方針の変更を行った場合について準用する。この場合において、同条中「税引前四半期純損益金額」とあるのは「税金等調整前四半期純損益金額」と、「事業年度」とあるのは「連結会計年度」と、「四半期累計期間」とあるのは「四半期連結累計期間」と、「四半期会計期間」とあるのは「四半期連結会計期間」と読み替えるものとする。

Article 10-2The provisions of Article 5 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which changes in accounting policies have been made in association in revisions, etc. (meaning revisions, etc. of accounting standards, etc. as provided 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. as provided in the main clause of that paragraph; the same applies hereinafter).In this case, the term "amount of quarterly net profit or loss before taxes" in that Article is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes", the term "business year" is deemed to be replaced with "consolidated fiscal year", the term "cumulative quarterly accounting period" is deemed to be replaced with "cumulative quarterly consolidated accounting period", and the term "quarterly accounting period" is deemed to be replaced with "quarterly consolidated accounting period".

第十条の三四半期財務諸表等規則第五条の二の規定は、会計基準等の改正等以外の正当な理由により会計方針の変更を行った場合について準用する。この場合において、同条中「税引前四半期純損益金額」とあるのは「税金等調整前四半期純損益金額」と、「事業年度」とあるのは「連結会計年度」と、「四半期累計期間」とあるのは「四半期連結累計期間」と、「四半期会計期間」とあるのは「四半期連結会計期間」と読み替えるものとする。

Article 10-3The provisions of Article 5-2 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which changes in accounting policies have been made based on justifiable grounds other than revisions, etc. of accounting standards, etc.In this case, the term "amount of quarterly net profit or loss before taxes" in that Article is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes", the term "business year" is deemed to be replaced with "consolidated fiscal year", the term "cumulative quarterly accounting period" is deemed to be replaced with "cumulative quarterly consolidated accounting period", and the term "quarterly accounting period" is deemed to be replaced with "quarterly consolidated accounting period".

第十条の四四半期財務諸表等規則第五条の三の規定は、会計上の見積りについて重要な変更を行った場合について準用する。この場合において、同条中「税引前四半期純損益金額」とあるのは「税金等調整前四半期純損益金額」と、「四半期会計期間」とあるのは「四半期連結会計期間」と、「事業年度」とあるのは「連結会計年度」と読み替えるものとする。

Article 10-4The provisions of Article 5-3 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which material changes in accounting estimates have been made.In this case, the term "amount of quarterly net profit or loss before taxes" in that Article is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes", the term "quarterly accounting period" is deemed to be replaced with "quarterly consolidated accounting period" and the term "business year" is deemed to be replaced with "consolidated fiscal year".

第十条の五四半期財務諸表等規則第五条の四の規定は、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場合について準用する。この場合において、同条中「四半期会計期間」とあるのは「四半期連結会計期間」と、「税引前四半期純損益金額」とあるのは「税金等調整前四半期純損益金額」と読み替えるものとする。

Article 10-5The provisions of Article 5-4 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which material changes in accounting policies have been made, if it is difficult to distinguish those material changes in accounting policies from changes in accounting estimates.In this case, the term "quarterly accounting period" in that Article is deemed to be replaced with "quarterly consolidated accounting period" and the term "amount of quarterly net profit or loss before taxes" is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes".

第十条の六四半期財務諸表等規則第五条の五の規定は、修正再表示を行った場合について準用する。この場合において、同条第二号中「税引前四半期純損益金額」とあるのは「税金等調整前四半期純損益金額」と、「前事業年度」とあるのは「前連結会計年度」と読み替えるものとする。

Article 10-6The provisions of Article 5-5 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which a restatement has been made.In this case, the term "amount of quarterly net profit or loss before taxes" in item (ii) of that Article is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes", and the term "previous business year" is deemed to be replaced with "previous consolidated fiscal year".

第十二条一般に公正妥当と認められる企業会計の基準に従い、四半期連結財務諸表の作成に特有の会計処理を適用した場合には、その旨及びその内容を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 12If an accounting method specific to the preparation of quarterly consolidated financial statements has been applied in compliance with the business accounting standards 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.

第十三条四半期連結決算日後、連結会社並びに持分法が適用される非連結子会社及び関連会社の当該四半期連結財務諸表に係る四半期連結会計期間が属する連結会計年度（当該四半期連結会計期間における四半期連結累計期間を除く。）以降の財政状態、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 13(1)If any events that exert a material influence on the financial position, operating results and cash flow conditions of consolidated companies, as well as non-consolidated subsidiary companies and affiliated companies to which the equity method is applied, in and/or after the consolidated fiscal year containing the quarterly consolidated accounting period pertaining to the relevant quarterly consolidated financial statements (excluding the cumulative quarterly consolidated accounting period as of the end of the quarterly consolidated accounting period) have occurred after the quarterly consolidated closing date, those events must be stated in the notes.

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

(2)With regard to any subsidiary company or affiliated company for which the last day of the quarterly accounting period differs from the quarterly consolidated closing date in the quarterly accounting period of the company submitting quarterly consolidated financial statements corresponding to the relevant period, the events that have occurred after the quarterly closing date of the subsidiary company or affiliated company must be stated in the notes, notwithstanding the provisions of the preceding paragraph.

第十四条この規則において特に定める注記のほか、四半期連結財務諸表提出会社の利害関係人が、四半期連結財務諸表に係る四半期連結会計期間が属する連結会計年度に関する企業集団の財政状態、経営成績及びキャッシュ・フローの状況に関する適正な判断を行うために必要と認められる事項があるときは、当該事項を注記しなければならない。

Article 14Beyond 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 consolidated financial statements to make adequate judgments on the financial position, operating results and cash flow conditions of the business group for the consolidated fiscal year containing the quarterly consolidated accounting period pertaining to the quarterly consolidated financial statements, those matters must be stated in the notes.

第十五条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 15(1)With regard to information on a certain unit of an enterprise (hereinafter referred to as a "reporting segment") (the relevant information will hereinafter be referred to as "segment information"), the following matters must be set down in the notes in accordance with Form No. 1:

２当四半期連結会計期間（当連結会計年度に属する四半期連結会計期間のうち当四半期連結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 consolidated accounting period (including any quarterly consolidated accounting periods within the current consolidated fiscal year prior to the current quarterly consolidated accounting period), the contents thereof must be stated in the notes.

３当連結会計年度の第二・四半期連結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・四半期連結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 consolidated accounting period of the current consolidated fiscal year, a statement to the effect that the change was made in or after the second quarterly consolidated accounting period and the reason therefor must be set down in the notes in addition to the notes under the preceding paragraph.

４前連結会計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、前連結会計年度の対応する四半期連結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連結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、その旨並びに前連結会計年度の対応する四半期連結累計期間に係る第一項第一号及び第二号に掲げる金額（当四半期連結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 consolidated fiscal year and any difference is observed between the reporting segments or the calculation method pertaining to reporting segments during the corresponding quarterly consolidated accounting period in the previous consolidated fiscal year and those matters during the current quarterly consolidated accounting period, a statement to that effect and the amounts set forth in paragraphs (1), items (i) and (ii) pertaining to the corresponding cumulative quarterly consolidated accounting period in the previous consolidated fiscal 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 consolidated 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 as provided 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 as provided in that paragraph.

６当四半期連結会計期間において、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, if there has been a material change in the amount of goodwill or if a material gain from negative goodwill has been recognized during the current quarterly consolidated accounting period, the outline thereof must be stated in the notes by reporting segment.

第十五条の二金融商品については、当該金融商品に関する四半期連結貸借対照表の科目ごとに、企業集団の事業の運営において重要なものとなっており、かつ、四半期連結貸借対照表計上額その他の金額に前連結会計年度の末日に比して著しい変動が認められる場合には、四半期連結貸借対照表の科目ごとの四半期連結貸借対照表日における四半期連結貸借対照表計上額、時価及び当該四半期連結貸借対照表計上額と当該時価との差額並びに当該時価の算定方法を注記しなければならない。ただし、当該四半期連結貸借対照表計上額と時価との差額及び前連結会計年度に係る連結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 15-2(1)By account title of a quarterly consolidated balance sheet concerning financial instruments, if the financial instruments are material to the business group's business operation and there has been a substantial fluctuation in the amount reported on the quarterly consolidated balance sheet or any other amount as compared to the last day of the previous consolidated fiscal year, the amount reported on the quarterly consolidated balance sheet, the market price, and the difference between the amount reported on the quarterly consolidated balance sheet and the market price, as of the quarterly consolidated closing date, and the calculation method for the market price must be stated in the notes by account title in the quarterly consolidated balance sheet; provided, however, that the notes may be omitted if the difference between the amount reported on the quarterly consolidated balance sheet and the market price and the difference between the amount reported on the consolidated balance sheet for the previous consolidated fiscal year and the market price are not material.

２前項本文の規定にかかわらず、四半期連結貸借対照表の科目ごとの四半期連結貸借対照表日における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 consolidated closing date by account title in the quarterly consolidated 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、四半期連結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連結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 consolidated closing date, a statement to that effect, the reason therefor, an outline of the financial instruments, and the amount reported on the quarterly consolidated balance sheet may be entered in lieu of the matters specified in the main clause of paragraph (1).

第十六条前条に定める事項のほか、有価証券（次の各号に掲げる有価証券に限る。）については、当該有価証券が企業集団の事業の運営において重要なものとなっており、かつ、当該有価証券の四半期連結貸借対照表計上額その他の金額に前連結会計年度の末日に比して著しい変動が認められる場合には、次の各号に掲げる有価証券の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。

Article 16Beyond 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 to the business group's business operation and there has been a substantial fluctuation in the amount reported on the quarterly consolidated balance sheet or any other amount of the securities as compared to the last day of the previous consolidated fiscal year, the matters specified in the following items for the respective categories of securities 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 entered:

第十七条第十五条の二に定める事項のほか、デリバティブ取引（ヘッジ会計が適用されているものは除くことができる。）については、当該取引が企業集団の事業の運営において重要なものとなっており、かつ、当該取引の契約額その他の金額に前連結会計年度の末日に比して著しい変動が認められる場合には、通貨、金利、株式、債券及び商品その他の取引の対象物の種類ごとの四半期連結決算日における契約額又は契約において定められた元本相当額、時価及び評価損益を注記しなければならない。ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。

Article 17(1)Beyond the matters specified in Article 15-2, with regard to derivative transactions (those to which hedge accounting is applied may be excluded), if the transactions are material to the business group's business operation 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 consolidated fiscal year, the contract amount or the principal equivalent amount specified in the contract, the market price, and valuation gains or losses as of the quarterly consolidated closing date must be stated in the notes, by the type of currency, money rate, share, bond, commodity or any other subject matter of transactions; provided, however, that if it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be entered.

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

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

第十七条の二第十五条の二、第十六条及び第十七条第一項の規定にかかわらず、連結財務諸表提出会社（当該連結財務諸表提出会社を含む企業集団の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・四半期連結会計期間及び第三・四半期連結会計期間において、これらの規定による注記を省略することができる。

Article 17-2Notwithstanding the provisions of Article 15-2, Article 16 and Article 17, paragraph (1), a company submitting the consolidated financial statements (excluding cases in which financial assets account for the majority of all assets of the business group containing the company submitting the consolidated financial statements 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 consolidated accounting period and the third quarterly consolidated accounting period.

第二十条当四半期連結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 20(1)If a business combination has been carried out during the current quarterly consolidated accounting period through acquisition of another enterprise or a business segment of another enterprise, 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、当四半期連結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、当四半期連結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七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 consolidated accounting period are not material, but the transactions pertaining to multiple business combinations during the current quarterly consolidated accounting period are material as a whole, the matters set forth in item (i) and items (iii) to (vii) of that paragraph must be stated in the notes for the transactions pertaining to the business combinations as a whole.

３四半期連結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連結会計期間においては、当該確定した旨並びに第一項第六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 consolidated accounting period in which a provisional accounting method pertaining to business combinations that had been carried out by the quarterly consolidated closing 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 (vi) 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 need not 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、四半期連結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 consolidated 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.

第二十二条当四半期連結会計期間において共通支配下の取引等が行われた場合には、次の各号に掲げる事項を注記しなければならない。

Article 22(1)If a common control transaction, etc. has been carried out during the current quarterly consolidated 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、当四半期連結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、当四半期連結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取引等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 consolidated accounting period are not material, but the multiple common control transactions, etc. during the current quarterly consolidated 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, etc. as a whole.

第二十三条当四半期連結会計期間において共同支配企業の形成（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 23(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 consolidated accounting period, the matters equivalent to those set forth in paragraph (1), items (i) and (ii) 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、当四半期連結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、当四半期連結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 consolidated accounting period are not material, the transactions pertaining to multiple formations of a jointly controlled enterprise during the current quarterly consolidated 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.

第二十四条当四半期連結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 24(1)If a material business divestiture has been carried out during the current quarterly consolidated 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 statement of the matters set forth in item (v) of the preceding paragraph may be omitted if the continuing involvement is immaterial.

３当四半期連結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、当四半期連結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 divestures during the current quarterly consolidated accounting period are not material, the transactions pertaining to multiple business divestures during the current quarterly consolidated 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 divestures as a whole.

第二十五条分離先企業は、事業分離が企業結合に該当しない場合は、次に掲げる事項を注記しなければならない。

Article 25If a business divestiture is not categorized as a business combination, the divested enterprise must state the following matters in the notes:

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

Article 26The provisions of Article 15-18 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the business combination of a subsidiary company.In this case, the terms "company submitting the consolidated financial statements" and "consolidated fiscal year" in paragraph (1) of that Article are deemed to be replaced with "company submitting the quarterly consolidated financial statements" and "quarterly consolidated accounting period" respectively, the term "consolidated profit and loss statement" in item (iv) of that paragraph is deemed to be replaced with "quarterly consolidated profit and loss statement", and the term "consolidated fiscal year" in paragraph (3) of that Article is deemed to be replaced with "quarterly consolidated accounting period".

第二十七条四半期財務諸表等規則第二十一条の規定は、四半期連結財務諸表提出会社について準用する。この場合において、同条中「四半期貸借対照表日」とあるのは「四半期連結決算日」と、同条第四号中「四半期財務諸表」とあるのは「四半期連結財務諸表」と読み替えるものとする。

Article 27The provisions of Article 21 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to a company submitting quarterly consolidated financial statements.In this case, the term "quarterly balance sheet date" in that Article is deemed to be replaced with "quarterly consolidated closing date" and the term "quarterly financial statements" in item (iv) of that Article is deemed to be replaced with "quarterly consolidated financial statements".

第二十七条の二第一・四半期連結累計期間及び第三・四半期連結累計期間に係る四半期連結キャッシュ・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 27-2If no quarterly consolidated cash flow statement for the first cumulative quarterly consolidated accounting period or the third cumulative quarterly consolidated accounting period is prepared, the following matters must be stated in the notes; provided, however, that the notes may be omitted if they are not material:

第二十八条第十条から第十条の六まで及び第十二条の規定による注記は、四半期連結キャッシュ・フロー計算書の次に記載しなければならない。ただし、第一・四半期連結累計期間及び第三・四半期連結累計期間に係る四半期連結キャッシュ・フロー計算書を作成しない場合には、第一・四半期連結累計期間及び第三・四半期連結累計期間に係る四半期連結包括利益計算書（第三・四半期連結会計期間に係る四半期連結包括利益計算書を作成する場合には、当該第三・四半期連結会計期間に係る四半期連結包括利益計算書）の次に記載しなければならない。

Article 28(1)The notes under Article 10 to Article 10-6 and Article 12 must be entered immediately after the quarterly consolidated cash flow statement; provided, however, that if no quarterly consolidated cash flow statement for the first cumulative quarterly consolidated accounting period or the third cumulative quarterly consolidated accounting period is prepared, the notes must be entered immediately after the quarterly consolidated comprehensive income statement for the first cumulative quarterly consolidated accounting period and the third cumulative quarterly consolidated accounting period (if a quarterly consolidated comprehensive income statement for the third quarterly consolidated accounting period is prepared, the quarterly consolidated comprehensive income statement for the third quarterly consolidated accounting period).

２この規則（第十条から第十条の六まで及び第十二条を除く。）の規定による注記は、第十条から第十条の六まで及び第十二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、次の各号に定める場合は、この限りでない。

(2)The notes under this Regulation (excluding Article 10 to Article 10-6 and Article 12) must be entered immediately after the notes under Articles 10 to 10-6 and Article 12; provided, however, that this does not apply in the following cases:

３第二十七条の規定による注記は、前項の規定にかかわらず、四半期連結キャッシュ・フロー計算書の次に記載しなければならない。ただし、第一・四半期連結累計期間及び第三・四半期連結累計期間に係る四半期連結キャッシュ・フロー計算書を作成しない場合には、第一・四半期連結累計期間及び第三・四半期連結累計期間に係る四半期連結包括利益計算書（第三・四半期連結会計期間に係る四半期連結包括利益計算書を作成する場合には、当該第三・四半期連結会計期間に係る四半期連結包括利益計算書）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 27 must be entered immediately after the quarterly consolidated cash flow statement; provided, however, that if no quarterly consolidated cash flow statement for the first cumulative quarterly consolidated accounting period or the third cumulative quarterly consolidated accounting period is prepared, the notes must be entered immediately after the quarterly consolidated comprehensive income statement for the first cumulative quarterly consolidated accounting period and the third cumulative quarterly consolidated accounting period (if a quarterly consolidated comprehensive income statement for the third quarterly consolidated accounting period is prepared, the quarterly consolidated comprehensive income statement for the third quarterly consolidated accounting period).

４前項の場合において、第十条から第十条の六まで及び第十二条の規定による注記は、第一項の規定にかかわらず、第二十七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 10 to Article 10-6 and Article 12 must be entered immediately after the notes under Article 27.

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)If entering 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 another similar method.

第二十九条四半期連結財務諸表に掲記される科目その他の事項の金額は、百万円単位又は千円単位をもって表示するものとする。

Article 29The amounts in account titles and any other matters contained in quarterly consolidated financial statements are to be presented in units of millions of yen or thousands of yen.

第九十一条当四半期連結会計期間における四半期連結累計期間において行われた配当については、次の各号に掲げる事項を注記しなければならない。

Article 91With regard to the dividends during the cumulative quarterly consolidated accounting period as of the end of the current quarterly consolidated accounting period, the following matters must be stated in the notes:

第九十二条株主資本の金額に、前連結会計年度末に比して著しい変動があった場合には、主な変動事由を注記しなければならない。

Article 92If there is a substantial change in the amount of shareholders' equity as compared to the end of the previous consolidated fiscal year, the major cause of the change must be stated in the notes.

第九十五条連結財務諸表規則第九十五条から第九十八条までの規定は、四半期連結財務諸表の用語、様式及び作成方法について準用する。

Article 95The provisions of Article 95 to Article 98 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the terminology, forms, and preparation methods of quarterly consolidated financial statements.