Article 1The amount to be specified by a Cabinet Order as prescribed in Article 5, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001; hereinafter referred to as the "Act") is 500,000,000 yen.

Article 2Persons to be specified by a Cabinet Order as prescribed in Article 11, paragraph (2) of the Act are the following:

Article 3Matters to be specified by a Cabinet Order as prescribed in Article 59, paragraph (1) of the Act are the following:

Article 4Reasons to be specified by a Cabinet Order as prescribed in Article 59, paragraph (2) of the Act are the following:

Article 5The amount to be specified by a Cabinet Order as prescribed in Article 60, paragraph (4) of the Act is 10,000,000 yen; provided, however, that if, prior to the payment prescribed in paragraph (1) of the same Article, distribution or repayment (excluding that related to claims with priority rights; hereinafter referred to as "repayment, etc." in this Article) has been made during bankruptcy proceedings, rehabilitation proceedings, reorganization proceedings, special liquidation proceedings, or foreign insolvency proceedings related to the Immediately Superior Institution in Bankruptcy (which means the Immediately Superior Institution in Bankruptcy as prescribed in Article 58 of the Act), the amount specified in the following items based on the case listed therein:

Article 6(1)Where any event by which a workers asset accumulation home savings contract as prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) or its performance ceases to satisfy the requirements prescribed in Article 6, paragraph (4), item (i), (b) or (c) of the Act on the Promotion of Workers Asset Accumulation (Act No. 92 of 1971) occurs due to a payment (a payment set forth in Article 61-2, paragraph (1) of the Act: the same applies in the following paragraph) related to Claims Subject to Compensation, with regard to the application of the provisions of Article 4-2, paragraph (2) and paragraph (9) of the Act on Special Measures Concerning Taxation, that event is deemed to be outside the scope of the cases to be specified by a Cabinet Order as prescribed in paragraph (2) or the events prescribed in paragraph (9) of the same Article.

(2)Where any event by which a workers asset accumulation pension savings contract as prescribed in Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation or its performance ceases to satisfy the requirements prescribed in Article 6, paragraph (2), item (i), (b) or (c) of the Act on the Promotion of Workers Asset Accumulation occurs due to a payment related to Claims Subject to Compensation, with regard to the application of the provisions of Article 4-3, paragraph (2) and paragraph (10) of the Act on Special Measures Concerning Taxation, that event is deemed to be outside the scope of the cases to be specified by a Cabinet Order as prescribed in paragraph (2) of the same Article or the events prescribed in paragraph (10) of the same Article.

Article 7Matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) of the Act are those concerning restrictions on the disposition of Book-Entry Transfer Corporate Bonds (Book-Entry Transfer Corporate Bonds as prescribed in Article 66 of the Act; the same applies hereinafter).

Article 8(1)The entry or record in the book-entry transfer account register (hereinafter referred to as the "entry or record of trust" in this Chapter) as prescribed in Article 75, paragraph (1) of the Act is made upon application to the Immediately Superior Institution, depending upon the classification of the case under the following items, by the persons prescribed therein:

(2)A person who intends to apply as set forth in the preceding paragraph must indicate the following matters in the application:

Article 9(1)In the cases listed in paragraph (1), item (iii) of the preceding Article, a beneficiary of a trust (hereinafter simply referred to as a "beneficiary") or a settlor may apply for the entry or record of trust on behalf of a trustee.

(2)A beneficiary or settlor must, in applying pursuant to the provisions of the preceding paragraph, indicate in the application the individual or business name and address of the trustee and the cause of subrogation, and submit materials certifying the cause of the subrogation and the fact that the rights to Book-Entry Transfer Corporate Bonds related to the application belong to the trust property.

Article 10(1)In the case listed in Article 8, paragraph (1), item (i), an application for an entry or record of trust must be made simultaneously with an application for book-entry transfer related to the transfer or pledge of Book-Entry Transfer Corporate Bonds as prescribed in the same item.

(2)In a case under the preceding paragraph, a Book-Entry Transfer Institution, etc. must, when it gives notice pursuant to the provisions of Article 70, paragraph (4), item (ii) or item (iv) of the Act, or pursuant to the provisions of paragraph (5), item (ii) or item (iv) (including cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article) or paragraph (7), item (ii) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article), simultaneously give notice of the matters listed in each item under Article 8, paragraph (2).

(3)A Book-Entry Transfer Institution, etc. which has received notice pursuant to the provisions of the preceding paragraph must simultaneously make the entry or record of trust in the book-entry transfer account register it maintains in accordance with the contents of the notice given pursuant to the provisions of the preceding paragraph when it makes the entry or record pursuant to the provisions of Article 70, paragraph (4), item (iii), paragraph (5), item (iii) (including cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article) or paragraph (7), item (i) (including cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article) of the Act.

Article 11(1)An entry or record of trust is deleted upon application by a person prescribed under an item below to the person's Immediately Superior Institution (or, in the case listed in item (iii), the trustee's Immediately Superior Institution), depending upon the classification of the case under the respective item:

(2)A person who intends to apply as set forth in the preceding paragraph must include the following in the application:

(3)A beneficiary as prescribed in paragraph (1), item (iii) must, in applying pursuant to the provisions of the same paragraph, submit materials identifying itself as a beneficiary.

Article 12In the case described in paragraph (1), item (i) of the preceding Article, an application for deletion of the entry or record of trust must be submitted simultaneously with an application for book-entry transfer related to the transfer of rights prescribed in the same item.

Article 13(1)Upon a change in the trustee, the previous trustee must apply for book-entry transfer (hereinafter referred to as an "application for entry of an increase in the amount, etc." in this Article) and request that the entry or record of an increase in the amount of the rights to Book-Entry Transfer Corporate Bonds belonging to the trust property be made in the new trustee's account. Simultaneously with the application, an application (hereinafter referred to as an "application for entry of change of a trustee, etc." in this Article) must be submitted pursuant to the provisions of Article 8, paragraph (1) (limited to the portion related to item (ii)) and Article 11, paragraph (1) (limited to the portion related to item (ii)) for the rights to the Book-Entry Transfer Corporate Bonds.In this case, simultaneously with these applications, materials certifying the change must be submitted.

(2)The provisions of Article 10, paragraphs (2) and (3) apply mutatis mutandis to the cases described in the first sentence of the preceding paragraph.

(3)Where the duties of a trustee are terminated or where there is a change in the trustee pursuant to the provisions of Article 56, paragraph (1), items (i) through (iv) or (vi) of the Trust Act or Article 8 of the Act on Charitable Trusts (Act No. 62 of 1922), the new trustee may also apply for the entry of an increase in the amount, etc. and an application for entry of a change in the trustee, etc.In this case, entry of a change in the trustee, etc. must be applied for simultaneously with an application for entry of an increase in the amount, etc.

(4)In the case described in the preceding paragraph, the provisions of the second sentence of paragraph (1) apply mutatis mutandis.

Article 14The method to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act is any of the following:

Article 15The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 91, paragraph (3), item (vi) of the Act, and the provisions of Articles 8 through 13 apply mutatis mutandis to the entry or record prescribed in Article 100, paragraph (1) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the table, are deemed to be replaced with the terms listed in the right column of the table.

Article 16The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 113 of the Act, the provisions of Articles 8 through 13 apply mutatis mutandis to the entry or record prescribed in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 113 of the Act, and the provisions of Article 14 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 113 of the Act.

Article 17The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 115 of the Act, the provisions of Articles 8 through 13 apply mutatis mutandis to the entry or record prescribed in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 115 of the Act, and the provisions of Article 14 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 115 of the Act.

Article 18Where, under the provisions of Article 115 of the Act, the provisions of the Act are applied mutatis mutandis to investment corporation bonds as prescribed in the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the technical replacement of terms related to the provisions is to be carried out as prescribed in the following table:

Article 19The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 117 of the Act, the provisions of Articles 8 through 13 apply mutatis mutandis to the entry or record prescribed in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 117 of the Act, and the provisions of Article 14 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 117 of the Act.

Article 20Where, under the provisions of Article 117 of the Act, the provisions of the Act are applied mutatis mutandis to mutual corporate bonds as prescribed in the Insurance Business Act (Act No. 105 of 1995), the technical replacement of terms related to the provisions is to be carried out as prescribed in the following table:

Article 21The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 118 of the Act, the provisions of Articles 8 through 13 apply mutatis mutandis to the entry or record prescribed in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 118 of the Act, and the provisions of Article 14 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 118 of the Act.

Article 22Where, under the provisions of Article 118 of the Act, the provisions of the Act are applied mutatis mutandis to specified corporate bonds (excluding convertible specified corporate bonds and specified corporate bonds with subscription rights for new preferred equity investments) as prescribed in the Act on the Securitization of Assets (Act No. 105 of 1998), the technical replacement of terms related to the provisions is to be carried out as prescribed in the following table:

Article 23The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) as applied mutatis mutandis pursuant to Article 120 of the Act, the provisions of Articles 8 through 13 apply mutatis mutandis to the entry or record prescribed in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 120 of the Act, and the provisions of Article 14 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 120 of the Act.

Article 24The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 121 of the Act, the provisions of Articles 8 through 13 apply mutatis mutandis to the entry or record prescribed in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 121 of the Act, and the provisions of Article 14 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 121 of the Act.In this case, the terms listed the middle column of the following table, found in the provisions listed in the left column of the table ,are deemed to be replaced with the terms listed in the right column of the table.

Article 25The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 122 of the Act, the provisions of Articles 8 through 13 apply mutatis mutandis to the entry or record prescribed in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 122 of the Act, and the provisions of Article 14 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 122 of the Act.

Article 26The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 124 of the Act, the provisions of Articles 8 through13 apply mutatis mutandis to the entry or record prescribed in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 124 of the Act, and the provisions of Article 14 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 124 of the Act.In this case, the terms listed the middle column of the following table, found in the provisions listed in the left column of the table are deemed to be replaced with the terms listed in the right column of the table.

Article 27The provisions of Article 7 apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 68, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 127 of the Act, the provisions of Articles 8 through13 apply mutatis mutandis to the entry or record prescribed in Article 75, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 127 of the Act, and the provisions of Article 14 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 87, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 127 of the Act.

Article 27-2The matters to be specified by a Cabinet Order as prescribed in Article 127-4, paragraph (3), item (vii) of the Act are to concern restrictions on the disposition of Book-Entry Transfer Beneficial Interests (which means Book-Entry Transfer Beneficial Interests as prescribed in Article 127-2, paragraph (1) of the Act; the same applies hereinafter).

Article 27-3(1)The entry or record to be specified by a Cabinet Order as prescribed in Article 127-11, paragraph (5) of the Act is as prescribed in the following items depending upon the classification of the Ownership Column, etc. (Ownership Column, etc. prescribed in Article 127-10, paragraph (3) of the Act; hereinafter the same applies in this Chapter) under the items:

(2)The instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 127-11, paragraph (5) of the Act are to be given to the persons listed in the following items with regard to the matters prescribed therein:

Article 27-4(1)The entry or record to be specified by a Cabinet Order as prescribed in Article 127-12, paragraph (5) of the Act is as prescribed in the following items depending upon the classification of the Ownership Column, etc. under the items:

(2)The instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 127-12, paragraph (5) of the Act are to be given to the entities listed in the following items with regard to the matters prescribed therein:

Article 27-5(1)The entry or record to be specified by a Cabinet Order as prescribed in Article 127-13, paragraph (5) of the Act is as prescribed in the following items, depending upon the classification of the Ownership Column, etc. under the items:

(2)The instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 127-13, paragraph (5) of the Act are to be given to the persons listed in the following items with regard to the matters prescribed therein:

Article 27-6(1)The entry or record to be specified by a Cabinet Order as prescribed in Article 127-14, paragraph (5) of the Act is as prescribed in the following items depending upon the classification of the Ownership Column, etc. under the items:

(2)The instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 127-14, paragraph (5) of the Act are to be given to the persons listed in the following items with regard to the matters prescribed in the items:

Article 27-7(1)The entry or record in the book-entry transfer account register (hereinafter referred to as the "entry or record of a Book-Entry Transfer Beneficial Interest Trust") prescribed in Article 127-18, paragraph (1) of the Act is entered upon application by a person prescribed in the following items to its Immediately Superior Institution based on the classification of the case under the items:

(2)A person who intends to apply as set forth in the preceding paragraph must indicate the following matters in the application:

Article 27-8(1)In a cases under paragraph (1), item (iii) of the preceding Article, a beneficiary or a settlor may apply for the entry or record of a Book-Entry Transfer Beneficial Interest Trust on behalf of a trustee.

(2)A beneficiary or settlor must, in applying pursuant to the provisions of the preceding paragraph, indicate in the application the individual or business name and address of the trustee and the cause of subrogation, and submit materials certifying the cause of the subrogation and the fact that the rights to Book-Entry Transfer Beneficial Interests related to the application belong to the trust property.

Article 27-9(1)In a case which falls under Article 27-7, paragraph (1), item (i), an application for the entry or record of a Book-Entry Transfer Beneficial Interest trust must be made simultaneously with an application for book-entry transfer related to the transfer or a pledge of Book-Entry Transfer Beneficial Interests as prescribed in the same item.

(2)In a case falling under the preceding paragraph, a Book-Entry Transfer Institution, etc. must, when it gives notice pursuant to the provisions of Article 127-7, paragraph (4), item (ii) or (iv) of the Act, or pursuant to the provisions of paragraph (5), item (ii) or (iv) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article) or the provisions of paragraph (7), item (ii) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article),provide simultaneous notice on the matters listed in each item under Article 27-7, paragraph (2).

(3)A Book-Entry Transfer Institution, etc. which has received notice pursuant to the provisions of the preceding paragraph must, when it makes an entry or record pursuant to the provisions of Article 127-7, paragraph (4), item (iii), the provisions of paragraph (5), item (iii) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article), or the provisions of paragraph (7), item (i) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article) of the Act, simultaneously make an entry or record of Book-Entry Transfer Beneficial Interests in the book-entry transfer account register it maintains in accordance with the contents of the notice given pursuant to the provisions of the preceding paragraph.

Article 27-10(1)The entry or record of a Book-Entry Transfer Beneficial Interest Trust is deleted upon application by a person prescribed in the following items to its Immediately Superior Institution (or, in the case listed in item (iii), the trustee's Immediately Superior Institution), depending upon the classification of the case under the following items:

(2)A person who intends to apply as set forth in the preceding paragraph must indicate the following matters in the application:

(3)A beneficiary prescribed in paragraph (1), item (iii) must, in applying pursuant to the provisions of the same paragraph, submit materials identifying itself as a beneficiary.

Article 27-11In the case listed in paragraph (1), item (i) of the preceding Article, an application for deletion of an entry or record of a Book-Entry Transfer Beneficial Interest Trust must be made simultaneously with an application for book-entry transfer related to transfer of Book-Entry Transfer Beneficial Interests prescribed in the same item.

Article 27-12(1)When a trustee is changed, the previous trustee must apply for book-entry transfer (hereinafter referred to as an "application for entry of an increase, etc." in paragraph (3)) requesting that the entry or record of an increase for Book-Entry Transfer Beneficial Interests belonging to the trust property be made in the new trustee's account, and simultaneously with the application, an application (which is referred to as an "application for entry of a change of a trustee, etc." in paragraph (3)) pursuant to the provisions of Article 27-7, paragraph (1) (limited to the portion related to item (ii)) and Article 27-10, paragraph (1) (limited to the portion related to item (ii)) for the Book-Entry Transfer Beneficial Interests.In this case, simultaneously with these applications, materials certifying the change must also be submitted.

(2)The provisions of Article 27-9, paragraphs (2) and (3) apply mutatis mutandis to cases falling under the first sentence of the preceding paragraph.

(3)Where the termination of a trustee's duties and change of the trustee occur pursuant to the provisions of Article 56, paragraph (1), items (i) through (iv) or (vi) of the Trust Act or Article 8 of the Act on Charitable Trusts, the new trustee may also apply for an entry of an increase, etc. and for an entry of a change of a trustee, etc.In this case, the application for an entry of a change of a trustee, etc. must be submitted simultaneously with the application for an entry of an increase, etc.

(4)In the case of the preceding paragraph, the provisions of the second sentence of paragraph (1) apply mutatis mutandis.

Article 28The matters to be specified by a Cabinet Order as prescribed in Article 129, paragraph (3), item (vii) of the Act are the following:

Article 29The matters to be specified by a Cabinet Order as prescribed in Article 130, paragraph (1), item (viii) of the Act are those listed in items (ii) through (iv) of the preceding Article.

Article 30(1)The entry or record to be specified by a Cabinet Order as prescribed in Article 136, paragraph (5) of the Act is as prescribed in the following items, depending upon the classification of the Ownership Column, etc. (Ownership Column, etc. as prescribed in Article 135, paragraph (3) of the Act; hereinafter the same applies in this Chapter) under the items:

(2)The instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 136, paragraph (5) of the Act are to be given to the persons listed in the following items in relation to the matters prescribed therein:

Article 31(1)The entry or record to be specified by a Cabinet Order as prescribed in Article 137, paragraph (5) of the Act is as prescribed in the following items depending upon the classification of the Ownership Column, etc. under the items:

(2)The instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 137, paragraph (5) of the Act are to be given to the persons listed in the following items in relation to the matters prescribed therein:

Article 32(1)The entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act is as prescribed in the following items depending upon the classification of the Ownership Column, etc. under the items:

(2)The instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act are to be given to the persons listed in the following items in relation to the matters prescribed therein:

Article 33(1)The entry or record in the book-entry transfer account register (hereinafter referred to as the "entry or record of trust" in this Chapter) as prescribed in Article 142, paragraph (1) of the Act is entered upon application by a person prescribed in the following respective items depending upon the classification of the case under the items to the person's Immediately Superior Institution:

(2)A person who intends to apply as set forth in the preceding paragraph must indicate the following matters in the application:

Article 34(1)In the cases listed in paragraph (1), item (iii) of the preceding Article, a beneficiary or a settlor may apply for the entry or record of trust on behalf of a trustee.

(2)A beneficiary or settlor must, in applying pursuant to the provisions of the preceding paragraph, indicate in the application the individual or business name and address of the trustee and the reason for the subrogation, and submit materials certifying the reason for the subrogation and the fact that the rights to Book-Entry Transfer Shares related to the application belong to the trust property.

Article 35(1)In the case listed in Article 33, paragraph (1), item (i), an application for an entry or record of trust must be submitted simultaneously with an application for book-entry transfer related to the transfer or pledge of Book-Entry Transfer Shares prescribed in the same item.

(2)In the case of the preceding paragraph, a Book-Entry Transfer Institution, etc. must, when it provides notice pursuant to the provisions of Article 132, paragraph (4), item (ii) or (v) of the Act, or pursuant to the provisions of paragraph (5), item (ii) or (v) (including cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article) or paragraph (7), item (iii) (including cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article) of the same Article, simultaneously provide notice of the matters listed in each item under Article 33, paragraph (2).

(3)A Book-Entry Transfer Institution, etc. which has received notice pursuant to the provisions of the preceding paragraph must, when generating an entry or record pursuant to the provisions of Article 132, paragraph (4), item (iii) or (iv) of the Act, or the provisions of paragraph (5), item (iii) or (iv) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article), or the provisions of paragraph (7), item (i) or (ii) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article), simultaneously make an entry or record of trust in the book-entry transfer account register it maintains in accordance with the contents of the notice given pursuant to the provisions of the preceding paragraph.

Article 36(1)The entry or record of trust is deleted upon application by a person prescribed in the following respective items to the person's Immediately Superior Institution (or, in the case listed in item (iii), the trustee's Immediately Superior Institution) depending on the classification of the case under the items:

(2)A person who intends to apply as set forth in the preceding paragraph must indicate the following matters in the application:

(3)A beneficiary prescribed in paragraph (1), item (iii) must, in applying pursuant to the provisions of the same paragraph, submit materials identifying itself as a beneficiary.

Article 37In the case listed in paragraph (1), item (i) of the preceding Article, an application for deletion of an entry or record of trust must be submitted simultaneously with an application for book-entry transfer in relation to a transfer of rights prescribed in the item.

Article 38(1)Upon a change of a trustee, the previous trustee must apply for book-entry transfer (hereinafter referred to as an "application for entry of an increase, etc." in paragraph (3)), requesting that the entry or record of an increase for Book-Entry Transfer Shares that belong to the trust property be entered in the new trustee's account, and simultaneously with the application, an application (which is referred to as an "application for entry of a change of a trustee, etc." in paragraph (3)) pursuant to the provisions of Articles 33, paragraph (1) (limited to the portion related to item (ii)) and Article 36, paragraph (1) (limited to the portion related to item (ii)) for the Book-Entry Transfer Shares.In this case, simultaneously with these applications, materials certifying the change must also be submitted.

(2)The provisions of Articles 35, paragraph (2) and paragraph (3) apply mutatis mutandis to cases under the first sentence of the preceding paragraph.

(3)Where the termination of the duties of a trustee and change of a trustee occur pursuant to the provisions of Article 56, paragraph (1), items (i) through (iv) or (vi) of the Trust Act or Article 8 of the Act on Charitable Trusts, a new trustee may also apply for entry of an increase, etc. and for change of an entry of a trustee, etc.In this case, an application for change of an entry of a trustee, etc. must be made simultaneously with an application for entry of an increase, etc.

(4)In a case under the preceding paragraph, the provisions of the second sentence of paragraph (1) apply mutatis mutandis.

Article 39The time to be specified by a Cabinet Order as prescribed in Article 151, paragraph (1), item (vii) of the Act is the time at which the court specifies a reference date as prescribed in Article 194, paragraph (1) of the Corporate Reorganization Act, and the date to be specified by a Cabinet Order as prescribed in the same item is the reference date.

Article 40The period to be specified by a Cabinet Order as prescribed in Article 154, paragraph (2) of the Act is four weeks.

Article 41The method to be specified by a Cabinet Order as prescribed in Article 162, paragraph (1) of the Act is that of making the matters specified in the items under the same paragraph in relation to Book-Entry Transfer Shares to which the notices listed in the items pertain available to many and unspecified persons, by electronic or magnetic means specified by a Cabinet Office Order or a Ministry of Justice Order, until the day on which all the Book-Entry Transfer Shares entered or recorded in the book-entry transfer account register maintained by a Book-Entry Transfer Institution are deleted from the book-entry transfer account register.

Article 42Matters to be specified by a Cabinet Order as prescribed in Article 165, paragraph (3), item (vi) of the Act are the following:

Article 43The matters to be specified by a Cabinet Order as prescribed in Article 166, paragraph (1), item (viii) of the Act are those listed in item (ii) of the preceding Article.

Article 44(1)The entry or record in the book-entry transfer account register (hereinafter referred to as the "entry or record of trust" in this Chapter) prescribed in Article 176, paragraph (1) of the Act is entered upon application by a person prescribed in one of the following items depending on the classification of the case under the items to the person's Immediately Superior Institution:

(2)A person who intends to apply as set forth in the preceding paragraph must indicate the following matters in the application:

Article 45(1)In the cases listed in paragraph (1), item (iii) of the preceding Article, a beneficiary or a settlor may apply for the entry or record of trust on behalf of a trustee.

(2)A beneficiary or settlor must, in applying pursuant to the provisions of the preceding paragraph, indicate in the application the individual or business name and address of the trustee and the reason for the subrogation, and must submit materials certifying the reason for the subrogation and the fact that the rights to Book-Entry Transfer Share Options related to the application belong to the trust property.

Article 46(1)In the case listed in Article 44, paragraph (1), item (i), an application for an entry or record of trust must be made simultaneously with an application for book-entry transfer related to the transfer or pledge of Book-Entry Transfer Share Options prescribed in the same item.

(2)In the case of the preceding paragraph, a Book-Entry Transfer Institution, etc. must, when it gives notice pursuant to the provisions of Article 168, paragraph (4), item (ii) or item (v) of the Act, or pursuant to the provisions of paragraph (5), item (ii) or item (v) (including cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article) or paragraph (7), item (iii) (including the cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article) of the same Article, simultaneously provide notice on the matters listed in each item under Article 44, paragraph (2).

(3)A Book-Entry Transfer Institution, etc. which has received notice pursuant to the provisions of the preceding paragraph must, when it makes an entry or record pursuant to the provisions of Article 168, paragraph (4), item (iii) or (iv) of the Act, or the provisions of paragraph (5), item (iii) or (iv) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article), or the provisions of paragraph (7), item (i) or (ii) of the same Article (including the cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article), simultaneously make an entry or record of trust in the book-entry transfer account register it maintains in accordance with the contents of the notice given pursuant to the provisions of the preceding paragraph.

Article 47(1)The entry or record of trust is deleted upon application by a person prescribed in the following items to its Immediately Superior Institution (or, in the case listed in item (iii), the trustee's Immediately Superior Institution) depending upon the classification of the case under the items:

(2)A person who intends to apply as set forth in the preceding paragraph must indicate the following matters in the application:

(3)A beneficiary prescribed in paragraph (1), item (iii) must, in applying pursuant to the provisions of the same paragraph, submit materials identifying itself as a beneficiary.

Article 48In the case listed in paragraph (1), item (i) of the preceding Article, an application for deletion of an entry or record of trust must be submitted simultaneously with an application for book-entry transfer related to transfer of rights as prescribed in the same item.

Article 49(1)Upon a change of a trustee, the previous trustee applies for book-entry transfer (hereinafter referred to as an "application for entry of an increase, etc." in paragraph (3)), requesting that the entry or record of an increase for Book-Entry Transfer Share Options that belong to the trust property be entered in the new trustee's account, and simultaneously apply (which is referred to as an "application for entry of a change of a trustee, etc." in paragraph (3)) pursuant to the provisions of Articles 44, paragraph (1) (limited to the portion related to item (ii)) and Article 47, paragraph (1) (limited to the portion related to item (ii)) for the Book-Entry Transfer Share Options.In this case, materials certifying the change must also be submitted simultaneously with these applications.

(2)The provisions of Article 46, paragraphs (2) and (3) apply mutatis mutandis to cases under the first sentence of the preceding paragraph.

(3)Where the termination of the duties of a trustee and change of a trustee occur pursuant to the provisions of Article 56, paragraph (1), items (i) through (iv) or (vi) of the Trust Act or Article 8 of the Act on Charitable Trusts, the new trustee may also apply for entry of an increase, etc. and for change of an entry of a trustee, etc.In this case, the applications must be submitted simultaneously.

(4)In a case under the preceding paragraph, the provisions of the second sentence of paragraph (1) apply mutatis mutandis.

Article 50The method to be specified by a Cabinet Order as prescribed in Article 191, paragraph (1) of the Act is that of making the matters listed in Article 166, paragraph (1), item (ix) of the Act pertaining to Book-Entry Transfer Share Options related to a notice listed in Article 166, paragraph (1) of the Act available to many and unspecified persons using electronic means specified by a Cabinet Office Order or a Ministry of Justice Order, until the day all the Book-Entry Transfer Bonds with Share Options entered or recorded in the book-entry transfer account register maintained by a Book-Entry Transfer Institution are deleted from the book-entry transfer account register.

Article 51The matters to be specified by a Cabinet Order as prescribed in Article 194, paragraph (3), item (vi) of the Act are the following:

Article 52The matters to be specified by a Cabinet Order as prescribed in Article 195, paragraph (1), item (viii) of the Act are those listed in item (ii) of the preceding Article.

Article 53(1)The entry or record in the book-entry transfer account register (hereinafter referred to as the "entry or record of trust" in this Chapter) prescribed in Article 207, paragraph (1) of the Act is entered upon application, depending upon the classification of the cases listed in the following items, by a person prescribed in the respective item to its Immediately Superior Institution:

(2)A person who intends to apply as set forth in the preceding paragraph must indicate the following matters in the application:

Article 54(1)In the cases listed in paragraph (1), item (iii) of the preceding Article, a beneficiary or a settlor may apply for the entry or record of trust on behalf of a trustee.

(2)A beneficiary or settlor must, in applying pursuant to the provisions of the preceding paragraph, indicate in the application the individual or business name and address of the trustee and the reason for the subrogation, and submit materials certifying the cause of the subrogation and the fact that the rights to Book-Entry Transfer Bonds with Share Options related to the application belong to the trust property.

Article 55(1)In the case listed in Article 53, paragraph (1), item (i), an application for entry or record of trust must be submitted simultaneously with an application for book-entry transfer-related to the transfer or pledge of Book-Entry Transfer Bonds with Share Options prescribed in the same item.

(2)In the case of the preceding paragraph, a Book-Entry Transfer Institution, etc. must, when it gives a notice pursuant to the provisions of Article 197, paragraph (4), item (ii) or item (v) of the Act, or pursuant to the provisions of paragraph (5), item (ii) or item (v) of the same Article (including the cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article), or the provisions of paragraph (7), item (iii) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article), simultaneously give notice on the matters listed in each item under Article 53, paragraph (2).

(3)A Book-Entry Transfer Institution, etc. which has received notice pursuant to the provisions of the preceding paragraph must, when it makes the entry or record pursuant to the provisions of Article 197, paragraph (4), items (iii) or (iv) of the Act, or the provisions of paragraph (5), items (iii) or (iv) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (6) of the same Article), or the provisions of paragraph (7), items (i) or (ii) of the same Article (including cases where applied mutatis mutandis pursuant to paragraph (8) of the same Article), simultaneously make an entry or record of trust in the book-entry transfer account register it maintain accordance with the contents of the notice given pursuant to the provisions of the preceding paragraph.

Article 56(1)The entry or record of trust is deleted upon application by a person prescribed in the respective item to its Immediately Superior Institution (or, in the case listed in item (iii), the trustee's Immediately Superior Institution), depending upon the classification of the case under the following items,:

(2)A person who intends to apply as set forth in the preceding paragraph must indicate the following matters in the application:

(3)A beneficiary prescribed in paragraph (1), item (iii) in applying pursuant to the provisions of the same paragraph, submit materials identifying itself as a beneficiary.

Article 57In the case described in paragraph (1), item (i) of the preceding Article, an application for deletion of an entry or record of trust must be submitted simultaneously with an application for book-entry transfer related to the transfer of rights prescribed in the same item.

Article 58(1)Upon a change of a trustee, the previous trustee must apply for book-entry transfer (hereinafter referred to as an "application for entry of an increase, etc." in paragraph (3)) requesting that the entry or record of an increase for Book-Entry Transfer Bonds with Share Options that belong to the trust property be entered in the new trustee's account, and simultaneously with the application, an application (which is referred to as an "application for entry of a change of a trustee, etc." in paragraph (3)) pursuant to the provisions of Articles 53, paragraph (1) (limited to the portion related to item (ii)) and Article 56, paragraph (1) (limited to the portion related to item (ii)) for the Book-Entry Transfer Bonds with Share Options.In this case, materials certifying the change must also be submitted simultaneously with these applications.

(2)The provisions of Article 55, paragraphs (2) and (3) apply mutatis mutandis to cases under the first sentence of the preceding paragraph.

(3)Where the termination of the duties of a trustee and change of a trustee occur pursuant to the provisions of Article 56, paragraph (1), items (i) through (iv) or (vi) of the Trust Act or Article 8 of the Act on Charitable Trusts, the new trustee may also apply for entry of an increase, etc. and for change of an entry of a trustee, etc.In this case, an application for a change of an entry of a trustee, etc. must be made simultaneously with an application for entry of an increase, etc.

(4)In the case of the preceding paragraph, the provisions of the second sentence of paragraph (1) apply mutatis mutandis.

Article 59The method to be specified by a Cabinet Order as prescribed in Article 225, paragraph (1) of the Act is that of making the matters specified in each item under said paragraph pertaining to Book-Entry Transfer Bonds with Share Options related to a notice listed in each such item available to many and unspecified persons, by electronic or magnetic means specified by a Cabinet Office Order or a Ministry of Justice Order, until the day all such Book-Entry Transfer Bonds with Share Options entered or recorded in the book-entry transfer account register maintained by a Book-Entry Transfer Institution are deleted from said book-entry transfer account register.

Article 60The provisions of Article 28 (limited to the portion related to item (i)) apply mutatis mutandis to the matters to be specified by a Cabinet Order prescribed in Article 129, paragraph (3), item (vii) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act; the provisions of Article 30, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order under Article 136, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act; the provisions of Article 30, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 136, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act; the provisions of Article 31, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 137, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act; the provisions of Article 31, paragraph (2) apply mutatis mutandis to the instructions to be given to a Book-Entry Transfer Institution pursuant to the provisions of Article 137, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act, the provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act; the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act, the provisions of Articles 33 to 38 apply mutatis mutandis to an entry or record in the book-entry transfer account register prescribed in Article 142, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act; the provisions of Article 40 apply mutatis mutandis to the period to be specified by a Cabinet Order as prescribed in Article 154, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act; and the provisions of Article 41 apply mutatis mutandis to the method to be specified by a Cabinet Order as prescribed in Article 162, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the same table are deemed to be replaced with the terms listed in the right column of the same table.

Article 61Where the provisions of the Act are applied mutatis mutandis to investment equity as prescribed in the Act on Investment Trusts and Investment Corporations under Article 228, paragraph (1) of the Act, technical replacement of terms related to the provisions is made as prescribed in the following table:

Article 62The provisions of Article 28 (limited to the portion related to item (i)) apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 129, paragraph (3), item (vii) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Act; the provisions of Article 31, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 137, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Act; the provisions of Article 31, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 137, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Act; the provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Act; the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Act; the provisions of Articles 33 to 38 apply mutatis mutandis to the entry or record in the book-entry transfer account register prescribed in Article 142, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Act; the provisions of Article 39 apply mutatis mutandis to the time to be specified by a Cabinet Order as prescribed in Article 151, paragraph (1), item (vii) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Act and to the date to be specified by a Cabinet Order as prescribed in the same item; the provisions of Article 40 apply mutatis mutandis to the period to be specified by a Cabinet Order as prescribed in Article 154, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Act; and the provisions of Article 41 apply mutatis mutandis to the method to be specified by a Cabinet Order as prescribed in Article 162, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 235, paragraph (1) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the same table, are deemed to be replaced with the terms listed in the right column of the same table.

Article 63Where the provisions of the Act are applied mutatis mutandis to preferred equity investments by a cooperative financial institution as prescribed in the Act on Preferred Equity Investment by Cooperative Financial Institutions (Act No. 44 of 1993) pursuant to the provisions of Article 235, paragraph (1) of the Act, the technical replacement of terms related to the provisions is carried out as prescribed in the following table:

Article 64The provisions of Article 28 (limited to the portion related to item (i)) apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 129, paragraph (3), item (vii) of the Act as applied mutatis mutandis pursuant to Article 239, paragraph (1) of the Act; the provisions of Article 30, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 136, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 239, paragraph (1) of the Act; the provisions of Article 30, paragraph (2) apply mutatis mutandis to the instructions to be provided by a Book-Entry Transfer Institution pursuant to the provisions of Article 136, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 239, paragraph (1) of the Act; the provisions of Articles 33 through 38 apply mutatis mutandis to the entry or record in the book-entry transfer account register as prescribed in Article 142, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 239, paragraph (1) of the Act; the provisions of Article 40 apply mutatis mutandis to the period to be specified by a Cabinet Order as prescribed in Article 154, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 239, paragraph (1) of the Act; and the provisions of Article 41 apply mutatis mutandis to the method to be specified by a Cabinet Order as prescribed in Article 162, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 239, paragraph (1) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the same table, are deemed to be replaced with the terms listed in the right column of the same table.

Article 65(1)The entry or record to be specified by a Cabinet Order as prescribed in Article 242, paragraph (5) of the Act is as prescribed in the following items, depending upon the classification of the Ownership Column, etc. (Ownership Column, etc. as prescribed in Article 136, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 239, paragraph (1) of the Act) as listed in the following items:

(2)The instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 242, paragraph (5) of the Act are to be given to the persons listed in the following items and are to indicate the matters prescribed in the respective items:

Article 65-2The provisions of Article 42 (excluding item (ii)) apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 165, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 247-3, paragraph (1) of the Act; the provisions of Articles 44 through 49 apply mutatis mutandis to the entry or record in the book-entry transfer account register as prescribed in Article 176, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 247-3, paragraph (1) of the Act, and the provisions of Article 50 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 191, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 247-3, paragraph (1) of the Act.

Article 66The provisions of Article 42 (excluding item (ii)) apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 165, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 249, paragraph (1) of the Act; the provisions of Articles 44 through 49 apply mutatis mutandis to the entry or record in the book-entry transfer account register as prescribed in Article 176, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 249, paragraph (1) of the Act, and the provisions of Article 50 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 191, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 249, paragraph (1) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the table, are deemed to be replaced with the terms listed in the right column of the same table.

Article 67The provisions of Article 51 (excluding item (ii)) apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 194, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 251, paragraph (1) of the Act, the provisions of Articles 53 through 58 apply mutatis mutandis to the entry or record in the book-entry transfer account register as prescribed in Article 207, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 251, paragraph (1) of the Act, and the provisions of Article 59 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 225, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 251, paragraph (1) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the table, are deemed to be replaced with the terms listed in the right column of the same table.

Article 68Where the provisions of the Act are applied mutatis mutandis to convertible specified corporate bonds as prescribed in the Act on the Securitization of Assets under the provisions of Article 251, paragraph (1) of the Act, the technical replacement of terms related to the provisions is carried out as prescribed in the following table:

Article 69The provisions of Article 51 (excluding item (ii)) apply mutatis mutandis to the matters to be specified by a Cabinet Order as prescribed in Article 194, paragraph (3), item (vi) of the Act as applied mutatis mutandis pursuant to Article 254, paragraph (1) of the Act; the provisions of Articles 53 through 58 apply mutatis mutandis to the entry or record in the book-entry transfer account register as prescribed in Article 207, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 254, paragraph (1) of the Act; and the provisions of Article 59 apply mutatis mutandis to the methods to be specified by a Cabinet Order as prescribed in Article 225, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 254, paragraph (1) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the same table, are deemed to be replaced with the terms listed in the right column of the same table.

Article 70Where the provisions of the Act are applied mutatis mutandis to specified corporate bonds with subscription rights for new preferred equity investments as prescribed in the Act on the Securitization of Assets in the provisions of Article 254, paragraph (1) of the Act, technical replacement of terms related to the provisions is made as prescribed in the following table:

Article 71The provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 256, paragraph (1) of the Act, and the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 256, paragraph (1) of the Act.In this case, the term "Book-Entry Transfer Shares of the Surviving Company, etc." in Article 32, paragraph (1), items (i) through (vii) deemed to be replaced with "Book-Entry Transfer Shares of the bank established by a consolidation-type merger."

Article 72The provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 256, paragraph (2) of the Act, and the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 256, paragraph (2) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the same table are deemed to be replaced with the terms listed in the right column of the same table.

Article 73The provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 256, paragraph (3) of the Act, and the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 256, paragraph (3) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the same table, are deemed to be replaced with the terms listed in the right column of the same table.

Article 74The provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 256, paragraph (4) of the Act, and the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 256, paragraph (4) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the same table, are deemed to be replaced with the terms listed in the right column of the same table.

Article 75Where the provisions of Article 160, paragraph (1) of the Act are applied mutatis mutandis to instances under the provisions of Article 257, paragraph (4) of the Act in which the shares of a bank dissolved in an absorption-type or consolidation-type merger are not Book-Entry Transfer Shares and the surviving cooperative bank in the absorption-type merger or the cooperative bank established by the consolidation-type merger seeks to deliver, at the time of the absorption-type or consolidation-type merger, book-entry transfer preferred equity investments to the shareholders of the bank dissolved in said absorption-type or consolidation-type merger, the technical replacement of terms related to the provisions is carried out as prescribed in the following table:

Article 76Where the provisions of Article 160, paragraph (1) of the Act are applied mutatis mutandis to the delivery of book-entry transfer preferred equity investments by a surviving cooperative financial institution in an absorption-type merger or a cooperative financial institution established by a consolidation-type merger, at the time of the merger, book-entry transfer to members, etc. of a cooperative financial institution dissolved in an absorption-type or consolidation-type merger in relation to the provisions of Article 257, paragraph (5) of the Act, technical replacement of terms related to the provisions is carried out as prescribed in the following table:

Article 77If preferred equity investments of a cooperative financial institution dissolved in an absorption-type or consolidation-type merger are not book-entry transfer preferred equity investments in relation to the provisions of Article 257, paragraph (6) of the Act, where a surviving cooperative financial institution in an absorption-type merger or a cooperative financial institution established by a consolidation-type merger delivers book-entry transfer preferred equity investments to preferred equity investors of a cooperative financial institution dissolved in an absorption-type or consolidation-type merger at the time of the merger, and where the provisions of Article 160, paragraph (1) of the Act are applied mutatis mutandis, technical replacement of terms related to the provisions is made as prescribed in the following table:

Article 78Where the provisions of Article 160, paragraph (3) of the Act are applied mutatis mutandis to instances under the provisions of Article 258, paragraph (3) of the Act in which the preferred equity investments of a cooperative financial institution dissolved in an absorption-type or consolidation-type merger are book-entry transfer preferred equity investments and the surviving bank in the absorption-type merger or the bank established by the consolidation-type merger seeks to deliver, at the time of the absorption-type or consolidation-type merger, shares, etc. other than Book-Entry Transfer Shares to the preferred equity investors of the cooperative financial institution dissolved in the absorption-type or consolidation-type merger, or the surviving bank in an absorption-type merger or the bank established by a consolidation-type merger decides not to allot shares, etc., at the time of the absorption-type or consolidation-type merger, to preferred equity investors with a certain kind of preferred equity investment in the cooperative financial institution dissolved in the absorption-type or consolidation-type merger, the technical replacement of terms related to the provisions is made as prescribed in the following table.

Article 79Where the provisions of Article 160, paragraph (3) of the Act are applied mutatis mutandis to instances under the provisions of Article 258, paragraph (4) of the Act in which the preferred equity investments of a cooperative financial institution dissolved in an absorption-type or consolidation-type merger are book-entry transfer preferred equity investments and the surviving cooperative financial institution in the absorption-type merger or the cooperative financial institution established by the consolidation-type merger seeks to deliver, at the time of the absorption-type or consolidation-type merger, equity investments, etc. other than book-entry transfer preferred equity investments to the preferred equity investors of the cooperative financial institution dissolved in the absorption-type or consolidation-type merger, or the surviving cooperative financial institution in the absorption-type merger or cooperative financial institution established by the consolidation-type merger decides not to allot equity investments, etc. to preferred equity investors with a certain kind of preferred equity investment in the cooperative financial institution dissolved in the absorption-type or consolidation-type merger, the technical replacement of terms related to the provisions is made as prescribed in the following table.

Article 80The provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 262, paragraph (1) of the Act, and the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 262, paragraph (1) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the same table, are deemed to be replaced with the terms listed in the right column of the same table.

Article 81The provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 262, paragraph (3) of the Act, and the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 262, paragraph (3) of the Act.In this case, the terms listed in the middle column of the following table, found in the provisions listed in the left column of the same table, are deemed to be replaced with the terms listed in the right column of the same table.

Article 82The provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 263 of the Act, and the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 263 of the Act.In this case, the term "Book-Entry Transfer Shares of the Surviving Company, etc." in Article 32, paragraph (1), items (i) through (vii) is deemed to be replaced with "Book-Entry Transfer Shares of the stock company established by a consolidation-type merger."

Article 83The provisions of Article 32, paragraph (1) apply mutatis mutandis to the entry or record to be specified by a Cabinet Order as prescribed in Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 270 of the Act, and the provisions of Article 32, paragraph (2) apply mutatis mutandis to the instructions to be given by a Book-Entry Transfer Institution pursuant to the provisions of Article 138, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 270 of the Act.In this case, the term "Book-Entry Transfer Shares of the Surviving Company, etc." in Article 32, paragraph (1), items (i) through (vii) is deemed to be replaced with "Book-Entry Transfer Shares of the financial instruments exchange established by a consolidation-type merger."

Article 84An interested person to be specified by a Cabinet Order prescribed in Article 277 (including where applied mutatis mutandis pursuant to Article 48 of the Act) of the Act is any person who has the right to manage or dispose of the property of the Participant who holds the relevant account as its own account, and any other person specified by a Cabinet Office Order or a Ministry of Justice Order (or, in the case of a Book-Entry Transfer Institution dealing with national government bonds, a Cabinet Office Order, a Ministry of Justice Order or a Ministry of Finance Order).

Article 85The powers to be specified by a Cabinet Order as prescribed in Article 286, paragraph (1) of the Act are the following:

Article 86Of the powers delegated to the Commissioner of the Financial Services Agency pursuant to the provisions of Article 286, paragraph (1) of the Act, the powers pursuant to the provisions of Article 20, paragraph (1) of the Act (including where applied mutatis mutandis pursuant to Article 43, paragraph (3) of the Act and where applied mutatis mutandis pursuant to the provisions of Article 48 of the Act by replacement of terms) are delegated to the Exchange Surveillance Commission; provided, however, that this does not preclude the Commissioner of the Financial Services Agency from personally exercising the authority to order submission of reports or materials.