Article 2-2The amount specified by Cabinet Order as prescribed in Article 6, paragraph (1) of the Act, is one billion yen.

Article 3The rights specified by Cabinet Order as prescribed in Article 17, paragraph (5) of the Act, are as follows:

Article 4The insurance claims, etc. under Article 17, paragraph (6) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of paragraph (2) of that Article.

Article 4-2When the provisions of Article 463, paragraph (2) of the Companies Act (Act No. 86 of 2005) are applied mutatis mutandis pursuant to Article 17-6, paragraph (2) of the Act to cases in which a stock company has engaged in any act specified in the items of Article 17-6, paragraph (1) of the Act, in violation of that paragraph, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 4-3(1)When the provisions of Article 10, Article 12, paragraph (1), and Article 13 of the Companies Act are applied mutatis mutandis pursuant to Article 21, paragraph (1) of the Act, to the employees of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of Article 17, paragraph (1) the Companies Act are applied mutatis mutandis pursuant to Article 21, paragraph (1) of the Act to the person acting as the agent or intermediary for transactions on behalf of a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

(3)When the provisions of Articles 21 through 23-2 of the Companies Act are applied mutatis mutandis pursuant to Article 21, paragraph (1) of the Act to cases in which a mutual company either transfers its business, or acquires any business or operation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 4-4When the provisions of Article 33, paragraphs (1) and (11) and Article 870 (limited to the part involving items (ii) and (v)) of the Companies Act are applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Act to an inspector's investigation of the particulars listed in items of Article 24, paragraph (1) of the Act entered or recorded in the articles of incorporation of a mutual company, if any, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 4-5(1)A person who seeks to provide the information specified in the provisions set forth in the following items by electronic or magnetic means (meaning electronic or magnetic means as defined in Article 16, paragraph (2), item (iv) of the Act; hereinafter the same applies in this Article and the following Article; such person is referred to as a "sender" in the following paragraph) must, in advance and pursuant to the provisions of Cabinet Office Order, indicate to the recipient of the information the type and content of the electronic or magnetic means that the sender is to use and obtain the recipient's consent in writing or by electronic or magnetic means:

(2)When a sender who has obtained the consent set forth in the preceding paragraph is notified in writing or by electronic or magnetic means to the effect that a recipient refuses to be provided with the information by electronic or magnetic means, the sender must not provide the recipient with the relevant information by electronic or magnetic means; provided, however, that this does not apply if the recipient has given consent under that paragraph again.

Article 4-6(1)A person who seeks to send a notice by electronic or magnetic means (referred to as the "notifier" in the following paragraph) pursuant to the provisions set forth in the following items, must indicate to the recipient of the notice the type and content of the electronic or magnetic means that the notifier is to use and obtain recipient's consent in writing or by electronic or magnetic means, in advance and pursuant to the provisions of Cabinet Office Order:

(2)When a notifier who has obtained the consent set forth in the preceding paragraph is notified in writing or by electronic or magnetic means to the effect that a recipient refuses to be provided with notices by electronic or magnetic means, the notifier must not provide the recipient with notices by electronic or magnetic means; provided, however, that this does not apply if the recipient has given consent under that paragraph again.

Article 4-7When, pursuant to the provisions of Article 30-8, paragraph (6) of the Act, the provisions of Article 937, paragraph (1) of the Companies Act (limited to the part involving item (i), (g)) are applied mutatis mutandis to an action for a declaratory judgment as to the absence or invalidity of a resolution at organizational meeting of a mutual company or an action for revocation of such resolution, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 4-8When, pursuant to the provisions of Article 30-11, paragraph (2) of the Act, the provisions of Article 93, paragraph (3) of the Companies Act are applied mutatis mutandis to an investigation under Article 30-11, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 4-9When the provisions of Article 52, paragraph (2) (excluding item (ii)) and Article 55 of the Companies Act are applied mutatis mutandis pursuant to Article 30-14 of the Act to the liability of the incorporators, directors at incorporation, or auditors at incorporation of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 4-10The rights specified by Cabinet Order as prescribed in Article 33, paragraph (3) of the Act, are as follows:

Article 5(1)When the provisions of Article 120, paragraph (2) of the Companies Act are applied mutatis mutandis pursuant to Article 33-2, paragraph (2) of the Act to the case set forth in Article 33-2, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

(2)When the provisions of Article 851, paragraph (1) (excluding item (i)) and paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 33-2, paragraph (2) of the Act to an action for the return of benefits under Article 120, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 33-2, paragraph (2) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 5-2The mutual company specified by Cabinet Order as prescribed in Article 38, paragraph (1) of the Act, is a mutual company with fifty thousand or less members in total.

Article 5-3The number of members specified by Cabinet Order as prescribed in Article 38, paragraph (1) of the Act, is three percent of the total number of members or 150 members, whichever is less.

Article 5-4When the provisions of Article 868, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 38, paragraph (3) of the Act to the cases specified in Article 38, paragraph (2) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 5-5The number of members specified by Cabinet Order as prescribed in Article 39, paragraph (1) of the Act, is one percent of the total number of members or 50 members, whichever is less.

Article 5-6When the provisions of Article 319, paragraph (5) of the Companies Act are applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act to a general meeting of the members of a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 5-7When the provisions of Article 836, paragraph (1) and Article 937, paragraph (1) (limited to the part involving item (i), (g)) of the Companies Act are applied mutatis mutandis pursuant to Article 41, paragraph (2) to an action for a declaratory judgment as to the absence or invalidity of a resolution at the general meeting of the members of a mutual company or an action for revocation of such resolution, the technical replacement of terms of the Act in connection with these provisions is as set forth in the following table:

Article 5-8When the provisions of Article 310, paragraphs (3), (4), (6) and (7) of the Companies Act are applied mutatis mutandis pursuant to Article 44-2, paragraph (3) of the Act to the case set forth in Article 44-2, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 5-9When the provisions of Article 868, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 45, paragraph (3) of the Act, to the case specified in Article 45, paragraph (2) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 5-10When the provisions of Article 868, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 47, paragraph (3) of the Act to the cases specified in Article 47, paragraphs (1) and (2) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 5-11When the provisions of Article 835, paragraph (1), Article 836, paragraph (1), and Article 937, paragraph (1) (limited to the part involving item (i), (g)) of the Companies Act are applied mutatis mutandis pursuant to Article 49, paragraph (2) of the Act to an action for a declaratory judgment as to the absence or invalidity of a resolution at the member representatives meeting of a mutual company or an action for revocation of such resolution, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 5-12The number specified by Cabinet Order as prescribed in Article 50, paragraph (1) of the Act, is five percent of the total number of members or 250 members, whichever is less.

Article 6When the provisions of Article 336, paragraph (4) (limited to the part involving item (ii)) of the Companies Act are applied mutatis mutandis pursuant to Article 53-6, paragraph (2) of the Act to the company auditors of a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 6-2When the provisions of Article 342-2, paragraph (3) and Article 345, paragraph (5) of the Companies Act are applied mutatis mutandis pursuant to Article 53-11 of the Act to the statement of opinions on the election, dismissal, or resignation of the accounting advisor, company auditor, or accounting auditor of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 7When the provisions of Article 374, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 53-17 of the Act to the accounting advisors of a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 7-2When the provisions of Article 383, paragraph (1) and Article 388 of the Companies Act are applied mutatis mutandis pursuant to Article 53-20 of the Act to the company auditors of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 7-3When the provisions of Article 425, paragraph (1) (excluding item (ii)) and Article 428, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 53-36 of the Act to the liability for damages of the officers, etc. of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 7-4(1)When the provisions of Article 850, paragraph (4) and Article 851, paragraph (1) (excluding item (i)) and paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 53-37 of the Act to an action for enforcement of liability by a member of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of Article 854, paragraph (1) (excluding item (i), (a) and item (ii)) of the Companies Act are applied mutatis mutandis pursuant to Article 53-37 of the Act to an action for dismissal of the officer of a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 8When the provisions of Article 54-5 and Article 54-6, paragraph (1) of the Act are applied mutatis mutandis pursuant to Article 54-10, paragraph (6) of the Act to consolidated financial statements, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 8-2When the provisions of Article 16, paragraph (1) (excluding the proviso) and paragraph (2), Article 17, paragraph (1) (excluding the proviso), paragraph (2) and paragraph (4), Article 17-2, paragraph (4) and Article 17-4 of the Act are applied mutatis mutandis pursuant to Article 57, paragraph (4) of the Act to a reduction of the reserves for the redemption of funds under Article 57, paragraph (4) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 8-3The insurance claims, etc. under Article 17, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 57, paragraph (4) of the Act are limited to the claims that have already arisen as of the time public notice is given pursuant to the provisions of paragraph (2) of that Article.

Article 8-4When the provisions of Article 209, paragraph (1), item (i) of the Companies Act are applied mutatis mutandis pursuant to Article 60-2, paragraph (4) of the Act to the solicitation of funds referred to in Article 60, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 9When the provisions of Article 697, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 61-5 of the Act to cases in which a mutual company issues corporate bonds, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 9-2When the provisions of Article 709, paragraph (2) of the Companies Act are applied mutatis mutandis pursuant to Article 61-7, paragraph (8) of the Act to a corporate bond manager, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 9-3When the provisions of Article 716, Article 724, paragraph (2), Article 729, paragraph (1), Article 733, Article 740, paragraph (2) and Article 741, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 61-8, paragraph (2) of the Act to cases in which a mutual company issues corporate bonds, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 9-4The laws and regulations specified by Cabinet Order as prescribed in Article 61-9 of the Act, are the Secured Bond Trust Act (Act No. 52 of 1905), the Enterprise Mortgage Act (Act No. 106 of 1958) and the Order for the Registration of Enterprise Mortgages (Cabinet Order No. 187 of 1958); and, for the purpose of the application of the provisions of these laws and regulations to the corporate bonds set forth in Article 61 of the Act, a mutual company, its name, principal office, and members are deemed to be a stock company, its trade name, head office, and shareholders as set forth in the provisions of Part II of the Companies Act, respectively.In this case, the term "register of stock companies" in Article 4, paragraph (1) of the Enterprise Mortgage Act is deemed to be replaced with "register of mutual companies".

Article 9-5When the provisions of Article 824, paragraph (1), item (iii) of the Companies Act are applied mutatis mutandis pursuant to Article 63-2 of the Act to a dissolution order for a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 10When the provisions of Article 916 (limited to the part involving item (i)) and Article 930, paragraphs (1) and (2) of the Companies Act are applied mutatis mutandis pursuant to Article 64, paragraph (3) of the Act to a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 10-2(1)When the provisions of Article 908, paragraph (1), Article 909, and Article 910 of the Companies Act are applied mutatis mutandis pursuant to Article 67 of the Act to the registration of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of the Commercial Registration Act (Act No. 125 of 1963) are applied mutatis mutandis pursuant to Article 67 of the Act to the registration of a mutual company, the technical replacement of terms in connection with the provisions of that Act (including the provisions of the Act as applied mutatis mutandis pursuant to these provisions) is as set forth in the following table:

Article 10-3When the provisions of Article 940, paragraph (1) and Article 946, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 67-2 of the Act to cases when a mutual company gives a public notice under the Act or any other laws by means of electronic public notice, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 11The insurance claims, etc. under Article 70, paragraphs (5) through (7) of the Act are limited to the claims that have already arisen as of the time of public notice given pursuant to the provisions of paragraph (2) of that Article.

Article 11-2When the provisions of Article 777, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 71 of the Act to cases when a converting stock company has issued share options, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 11-3(1)When the provisions of the Companies Act are applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Act to a policyholders meeting, the technical replacement of terms in connection with the provisions of that Act is as set forth in the following table:

(2)When the provisions of Article 836, paragraph (1) and Article 937, paragraph (1) (limited to the part involving item (i), (g)) of the Companies Act are applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Act to an action for a declaratory judgment as to the absence or invalidity of a resolution at policyholders meeting or an action for revocation of such resolution, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 11-4(1)When the provisions of Article 44-2, paragraph (1) and Article 74, paragraphs (1) through (3) and paragraph (6) of the Act are applied mutatis mutandis pursuant to Article 77, paragraph (6) of the Act to a policyholder representatives meeting, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of the first sentence of Article 44-2, paragraph (3) of the Act are applied mutatis mutandis pursuant to Article 77, paragraph (6) to a policyholder representatives meeting, the technical replacement of terms in connection with the provisions of Article 310, paragraphs (3), (4), (6), and (7) of the Companies Act as applied mutatis mutandis pursuant to the first sentence of the first-mentioned paragraph is as set forth in the following table:

(3)When the provisions of Article 74, paragraph (3) of the Act are applied mutatis mutandis pursuant to the provisions of Article 77, paragraph (6) to a policyholder representatives meeting, the technical replacement of terms in connection with the provisions of the Companies Act as applied mutatis mutandis pursuant to the first-mentioned paragraph is as set forth in the following table:

Article 11-5When the provisions of Article 30 and Article 30-3, paragraphs (1) and (5) of the Act are applied mutatis mutandis pursuant to Article 78, paragraph (3) of the Act to solicitation under paragraph (1) of the first-mentioned Article, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 11-6When the provisions of Article 78, paragraph (3) of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 84, paragraph (3) of the Act to the case set forth in paragraph (1) of the first-mentioned Article, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 11-7(1)When the provisions of Article 836, paragraph (1) and Article 937, paragraph (3) (limited to the part involving item (i)) of the Companies Act are applied mutatis mutandis pursuant to Article 84-2, paragraph (4) of the Act to an action for invalidation of an entity conversion, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of Article 840, paragraphs (1) and (2) the Companies Act are applied mutatis mutandis pursuant to Article 84-2, paragraph (4) of the Act to a judgment invalidating an entity conversion involving the solicitation of funds as set forth in Article 78, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 12The insurance claims, etc. under Article 88, paragraphs (5) through (7) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to paragraph (2) of that Article.

Article 12-2(1)When the provisions of Article 207, paragraph (8) and Article 213, paragraph (1) (excluding items (i) and (iii)) of the Companies Act are applied mutatis mutandis pursuant to Article 96-4 of the Act to cases in which the particulars set forth in Article 92, item (iii) of the Act are prescribed, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of Article 849, paragraphs (3) and (8) of the Companies Act are applied mutatis mutandis pursuant to Article 96-4 of the Act to an action to demand payment pursuant to the provisions of Article 212 of the Companies Act (excluding paragraph (1), item (i)), as applied mutatis mutandis pursuant to Article 96-4 of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 12-2-2When the provisions of Article 849, paragraphs (3) and (8) of the Companies Act are applied mutatis mutandis pursuant to Article 96-4-2 of the Act to an action to demand payment or delivery pursuant to the provisions of Article 213-2, paragraph (1) of the same Act, as applied mutatis mutandis pursuant to Article 96-4-2 of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 12-3(1)When the provisions of Article 791, paragraph (1) (excluding item (i)) and paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Act to a mutual company implementing an entity conversion involving a share exchange on entity conversion, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of the Companies Act are applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Act to a wholly owning parent company resulting from the share exchange by a stock company converted from a mutual company, the technical replacement of terms in connection with the provisions of the same Act is as set forth in the following table:

Article 12-4(1)When the provisions of Article 811, paragraph (1) (excluding item (i)) and paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Act to a mutual company implementing an entity conversion involving a share transfer on entity conversion, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of Article 309, paragraph (2) (excluding the items), Article 806, paragraph (3), Article 808, paragraph (3) (excluding items (i) and (ii)) and Article 810, paragraph (2) of the Companies Act are applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Act to a stock company referred to in Article 96-9, paragraph (1), item (ix) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 12-5(1)When the provisions of Article 89 (limited to the part involving items (i) through (iv)) of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 96-14, paragraph (2) of the Act to a converting mutual company implementing a share exchange on entity conversion, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

(2)When the provisions of Article 925 (excluding items (ii) and (iv)) of the Companies Act are applied mutatis mutandis pursuant to Article 96-14, paragraph (2) of the Act to the case when a converting mutual company implements a share transfer on entity conversion, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

(3)When the provisions of Article 90 of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 96-14, paragraph (2) of the Act to where a converting mutual company implements a share transfer on entity conversion, the technical replacement of terms in connection with the provisions is as set forth in the following table:

Article 12-6When the provisions of Article 76 and Article 78, paragraph (3) of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 96-14, paragraph (6) of the Act to the case set forth in Article 96-14, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 12-7When the provisions of Article 82, paragraphs (2) and (3) of the Act are applied mutatis mutandis pursuant to Article 96-15 of the Act to an entity conversion from a mutual company to a stock company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 12-8When the provisions of Article 836, paragraph (1) and Article 937, paragraph (3) (limited to the part involving item (i)) and paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to Article 96-16, paragraph (4) of the Act to an action for invalidation of an entity conversion, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 13The laws and regulations specified by Cabinet Order as prescribed in Article 99, paragraph (6) of the Act, are those prescribed respectively in the following items, and the application of the provisions of these laws and regulations are applied pursuant to the provisions of each item, and in addition, for the purposes of the application of the provisions of those laws and regulations to businesses set forth in Article 99, paragraph (2), items (i), (ii) and (v) of the Act, the name, principal office, or business of a mutual company is deemed as the trade name, head office, or business of a stock company as set forth in Part II of the Companies Act, respectively:

Article 13-2The amount specified by Cabinet Order as prescribed in Article 11, paragraph (2) of the Trust Business Act (Act No. 154 of 2004) as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act (including as applied mutatis mutandis pursuant to Article 199 of the Act (including as applied mutatis mutandis pursuant to Article 240, paragraph (1) of the Act); the same applies hereinafter) is twenty-five million yen.

Article 13-3If a life insurance company, etc. engaged in insurance proceeds trust business (meaning the insurance proceeds trust business as set forth in Article 99, paragraph (3) of the Act; the same applies hereinafter; the term "life insurance company, etc. engaged in insurance proceeds trust business" means a life insurance company or a foreign life insurance company, etc. (including an underwriting member of a person that has obtained a specified life insurance business license as set forth in Article 219, paragraph (4) of the Act and that is deemed to be a foreign life insurance company, etc. pursuant to the provisions of Article 240, paragraph (1), item (i) of the Act) that engages in insurance proceeds trust business; the same applies hereinafter) concludes a contract as set forth in Article 11, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act, the company must have a bank or other financial institution specified by Cabinet Office Order as the other party thereto, and the terms and conditions of the contract must satisfy the following requirements:

Article 13-4(1)A person who holds rights pursuant to Article 11, paragraph (6) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act (hereinafter simply referred to as "rights" in this Article) may file a petition for the enforcement of the rights with the Commissioner of the Financial Services Agency.

(2)If a petition set forth in the preceding paragraph has been filed and the Commissioner of the Financial Services Agency finds the petition to have reasonable grounds, the Commissioner must issue a public notice notifying persons who have a right to the business security deposit that they must declare their rights within a fixed period of time not shorter than 60 days and that they are to be excluded from the distribution process if they fail to declare their rights within that period, and the Commissioner must also notify the person who filed the petition under the preceding paragraph (hereinafter referred to as the "petitioner" in this Article) and the depositor (if the depositor has deposited the full amount of the business security deposit under Article 11, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act on behalf of a life insurance company, etc. engaged in insurance proceeds trust business based on the contract set forth in paragraph (3) of that Article and in response to the order issued under paragraph (4) of that Article, including the life insurance company, etc. engaged in insurance proceeds trust business; the same applies in paragraphs (4) and (5)) to that effect.

(3)Once the public notice under the preceding paragraph has been given, even in the event that the petitioner withdraws a petition, this does not prevent the procedures from proceeding.

(4)The Commissioner of the Financial Services Agency must assess the rights without delay after the period of time set forth in paragraph (2) has elapsed.In this case, the Commissioner of the Financial Services Agency must give public notice of the date and place in advance, and notify the depositor of the information, and provide the petitioner, the person who has declared their rights within the designated period, and the depositor with an opportunity to present evidence and state their opinions as to the existence of the rights and the amount of the claims secured by the rights.

(5)The Commissioner of the Financial Services Agency must, without delay, prepare a distribution list based on the results of the assessment under the preceding paragraph, give public notice of the list, and notify the depositor thereof.

(6)The distribution is to be implemented in accordance with the distribution list set forth in the preceding paragraph, after 110 days have elapsed since the day on which the public notice was given under the preceding paragraph.

(7)If any securities (including book-entry transfer bonds as defined in Article 278, paragraph (1) of the Act on Transfer of Corporate Bonds and Shares (Act No. 75 of 2001); the same applies hereinafter) have been deposited, and where it is necessary for the enforcement of the rights, the Commissioner of the Financial Services Agency may realize the securities.In this case, the expenses incurred in relation to the realization of the securities are deducted from the proceeds of the realization.

Article 13-5(1)A life insurance company, etc. engaged in insurance proceeds trust business, its successor, or the person that has deposited the business security deposit on behalf of the life insurance company, etc. engaged in insurance proceeds trust business may recover the full amount of the business security deposit it has deposited, with the approval of the Commissioner of the Financial Services Agency, when it comes to fall under any of the cases set forth in the following items:

(2)If a life insurance company, etc. engaged in insurance proceeds trust business has concluded a contract as set forth in Article 11, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act, or has made any changes to the content of the contract, and has notified the Commissioner of the Financial Services Agency to that effect, in which case the amount of the business security deposit (including the contract amount (meaning the contract amount as defined in Article 11, paragraph (3); hereinafter the same applies in this paragraph)) for the life insurance company, etc. engaged in insurance proceeds trust business exceeds the amount required to be deposited under paragraph (1) and paragraph (2) of that Article, the life insurance company, etc. engaged in insurance proceeds trust business or the person that has deposited the business security deposit on behalf of the life insurance company, etc. engaged in insurance proceeds trust business may recover all or part of the amount in excess thereof, only to the extent of the amount obtained after deducting the contract amount from the business security deposit, with the approval of the Commissioner of the Financial Services Agency.

Article 13-5-2(1)The persons specified by Cabinet Order as being closely related to the settler prescribed under Article 23, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act are as follows:

(2)The persons specified by Cabinet Order as being closely related to the trustee set forth in Article 23, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act are as follows:

(3)The term "parent corporation, etc." as set forth in the preceding two paragraphs means an entity that is specified by Cabinet Office Order as the corporation that controls the mechanism that is responsible for decisions on the financial policies and business or operational policies (meaning shareholders meetings or any other organ equivalent thereto; hereinafter referred to as a "decision-making organ" in this paragraph) of other corporation, etc. (meaning a company, partnership, or any other type of entity similar thereto (including an equivalent entity in a foreign state); hereinafter the same applies in this paragraph and the following paragraph); and the term "subsidiary corporation, etc." as set forth in the preceding two paragraphs means other corporation, etc. whose decision-making organ is controlled by the parent corporation, etc.In this case, when the parent corporation and its subsidiary corporation, etc. jointly control, or when the subsidiary corporation, etc. solely controls, other corporation's decision-making organ, such other corporation, etc. is deemed to be the parent corporation's subsidiary corporation, etc.

(4)The term "affiliated corporation, etc." as set forth in paragraphs (1) and (2) means a corporation, etc. (including a subsidiary corporation, etc. (meaning a subsidiary corporation, etc. as set forth in the preceding paragraph; the same applies hereinafter) of the corporation, etc.) that is specified by Cabinet Office Order as a corporation, etc. (excluding its subsidiary corporation, etc.) that may have a material impact on the decision-making of any other corporation, etc. in terms of financial affairs, operational policies, or business policy, by such means as equity contributions, assumption of the office of director or any other position similar thereto by the present or former officer or employee of the first-mentioned corporation, etc., financing, guarantees of obligations, the provision of security, the transfer of technology, operational transactions, or business transactions, etc.

(5)The term "specified individual shareholder, etc." as set forth in paragraphs (1) and (2) means an individual person who holds subject voting rights (meaning subject voting rights as prescribed in Article 5, paragraph (5) of the Trust Business Act) in the corporation exceeding fifty percent of all shareholders' voting rights.

(6)In the case referred to in paragraph (1), item (viii) or paragraph (2), item (viii), the voting rights held by a person set forth in paragraph (1), item (vii) or paragraph (2), item (vii) are to include the voting rights arising from the share or contribution that may not be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Transfer of Corporate Bonds and Shares (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1), and Article 276 (limited to the part involving item (ii)) of that Act).

Article 13-5-3(1)When a life insurance company, etc. engaged in insurance proceeds trust business seeks to provide information set forth in Article 34-3, paragraph (4) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) as applied mutatis mutandis pursuant to Article 24-2 of the Trust Business Act as further applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act (hereinafter referred to as the "Financial Instruments and Exchange Act as Applied Mutatis Mutandis" in this Article through Article 13-5-5), pursuant to the provisions of Article 34-2, paragraph (4) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis (including as applied mutatis mutandis pursuant to Article 34-3, paragraph (12) (including as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis), Article 34-4, paragraph (3) and Article 37-3, paragraph (2) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis; hereinafter the same applies in this Article), the company must, in advance and pursuant to the provisions of Cabinet Office Order, present to the recipient of the information the type and details of the means set forth in Article 34-3, paragraph (4) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis to be used (hereinafter referred to as the "electronic or magnetic means" in this Article) and obtain consent from the recipient in writing or by electronic or magnetic means.

(2)In cases where a recipient set forth in the preceding paragraph has made a notice in writing or by electronic or magnetic means to the effect that the recipient refuses to receive information provided by electronic or magnetic means, the life insurance company, etc. engaged in insurance proceeds trust business which has obtained consent under the preceding paragraph must not provide the recipient with the information set forth in Article 34-2, paragraph (4) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis by electronic or magnetic means; provided, however, that this does not apply to cases in which the recipient gives consent under the preceding paragraph again.

Article 13-5-4(1)When, pursuant to the provisions of Article 34-2, paragraph (12) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis (including as applied mutatis mutandis pursuant to Article 34-3, paragraph (3) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis (including as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis); hereinafter the same applies in this Article), a life insurance company, etc. engaged in insurance proceeds trust business, seeks to obtain consent by the means specified by Cabinet Office Order as prescribed in Article 34-2, paragraph (12) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis (hereinafter referred to as "electronic or magnetic means" in this Article) in lieu of the written consent set forth in paragraph (11) of that Article, the company must, in advance and pursuant to the provisions of Cabinet Office Order, present to the other party from whom the consent is to be obtained the type and details of the electronic or magnetic means and obtain consent from the other party in writing or by electronic or magnetic means.

(2)When the other party has made a notice in writing or by electronic or magnetic means to the effect that the party refuses to give a consent by electronic or magnetic means, the life insurance company, etc. engaged in insurance proceeds trust business which has obtained the consent under the preceding paragraph must not obtain from the other party the consent set forth in Article 34-2, paragraph (12) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis by electronic or magnetic means; provided, however, that this does not apply to cases in which the other party has given consent under the preceding paragraph again.

Article 13-5-5(1)The particulars specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (iii) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis are as follows:

(2)Notwithstanding the provisions of the preceding paragraph, in cases where the act specified in Article 37, paragraph (1) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis is to be implemented by means of broadcasting by using the broadcasting facilities of a private broadcaster (meaning a private broadcaster as defined in Article 2, item (iii)-3 of the Broadcast Act (Act No. 132 of 1950); the same applies in Article 44-5, paragraph (2)) or any other equivalent means specified by Cabinet Office Order, the particulars specified by Cabinet Order that are prescribed in Article 37, paragraph (1), item (iii) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis are as follows:

Article 13-5-6When the provisions of Article 24-2 of the Trust Business Act are applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act to the cases when a life insurance company, etc. engages in insurance proceed trust business, the technical replacement of terms in connection with the provisions of the Financial Instruments and Exchange Act, which are applied mutandis pursuant to Article 24-2 of the Trust Business Act, is as set forth in the following table:

Article 13-6(1)When a life insurance company, etc. engaged in insurance proceeds trust business seeks to provide the information prescribed in Article 26, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act pursuant to the provisions of Article 26, paragraph (2) of the Trust Business Act, the company must indicate to the settlor in advance and pursuant to the provisions of Cabinet Office Order, the type and details of the electronic or magnetic means set forth in that paragraph that it is to use (hereinafter referred to as the "electronic or magnetic means" in this Article) and must obtain consent from the settlor in writing or by electronic or magnetic means.

(2)When a life insurance company, etc. engaged in insurance proceeds trust business that has obtained the consent set forth in the preceding paragraph is notified in writing or by electronic or magnetic means to the effect that the settler refuses to receive the information by electronic or magnetic means, the company must not provide the settlor with the information set forth in Article 26, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act by electronic or magnetic means; provided, however, that this does not apply when the settlor has given consent under the preceding paragraph again.

(3)The provisions of the preceding two paragraphs apply mutatis mutandis to the cases when the provisions of Article 26, paragraph (2) of the Trust Business Act are applied mutatis mutandis pursuant to Article 27, paragraph (2) and Article 29, paragraph (4) of that Act, as applied mutatis mutandis to Article 99, paragraph (8) of the Act. In such a case, the term the "settlor" in these provisions is deemed to be replaced with "beneficiary of the trust property".

Article 13-7(1)The person specified by Cabinet Order prescribed in Article 29, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act means a person that is set forth in the following items:

(2)When a life insurance company, etc. engaged in insurance proceeds trust business has entrusted its insurance proceeds trust business to another person pursuant to the provisions of Article 22, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act, for the purpose of the application of the provisions of the preceding paragraph to the person who has been entrusted with those insurance proceeds trust business, the phrase "life insurance company, etc. engaged in insurance proceeds trust business" in that paragraph is deemed to be replaced with "person entrusted with insurance proceeds trust business by the life insurance company, etc. engaged in insurance proceeds trust business".

(3)The provisions of Article 13-5-2, paragraph (6) apply mutatis mutandis to the voting rights held by the person set forth in paragraph (1), item (vii) in the case referred to in item (viii) of that paragraph.

Article 13-8(1)The persons specified by Cabinet Order as prescribed in Article 100-2-2, paragraph (2) of the Act, are as follows:

(2)The persons who is to engage in financial business specified by Cabinet Order, as prescribed in Article 100-2-2, paragraph (2) of the Act, are as follows:

(3)A person specified by Cabinet Order as prescribed in Article 100-2-2, paragraph (3) of the Act means a person that is set forth in the following items:

(4)A person conducting financial business which is specified by Cabinet Order as prescribed in Article 100-2-2, paragraph (3) of the Act means a person that is set forth in paragraph (2), items (i) through (iii) and items (x) through (xii).

Article 14A person prescribed in the main text of Article 100-3 of the Act who has a unique relationship with an insurance company as specified by Cabinet Order means a person that is set forth in the following items:

Article 14-2(1)When an insurance company (including a foreign insurance company, etc.; the same applies in the following paragraph) seeks to provide information under Article 100-5, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 199 of the Act; hereinafter the same applies in this Article) pursuant to the provisions of Article 100-5, paragraph (2) of the Act, the company must indicate to the policyholder the type and content of the means to be used under the same paragraph (hereinafter referred to as "electronic or magnetic means" in this Article) and obtain the consent of the policyholder in writing or by electronic or magnetic means, in advance and pursuant to the provisions of Cabinet Office Order.

(2)When an insurance company that has obtained the consent under the preceding paragraph is notified in writing or by electronic or magnetic means to the effect that the policyholder refuses to receive the information by electronic or magnetic means, the company must not provide the policyholder with the information under Article 100-5, paragraph (2) of the Act by electronic or magnetic means; provided, however, that this does not apply when the policyholder has given consent under the preceding paragraph again.

Article 15The insurance contracts specified by Cabinet Order, prescribed in Article 135, paragraph (2) of the Act, are as follows:

Article 15-2When the provisions of Article 152, paragraph (1) are applied mutatis mutandis pursuant to Article 152, paragraph (2) of the Act to a mutual company, the technical replacement of terms in connection with the provisions of Article 471, item (vi) of the Companies Act as applied pursuant to Article 152, paragraph (1) of the Act following the deemed replacement of terms, is as set forth in the following table:

Article 16The insurance contracts specified by Cabinet Order as prescribed in Article 153, paragraph (3), are as follows:

Article 16-2(1)When the provisions of Article 926 of the Companies Act are applied mutatis mutandis pursuant to Article 158 of the Act to a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

(2)When the provisions of Article 71, paragraph (3) of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 158 of the Act to a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 17When the provisions of Article 90, paragraph (3) of the Act are applied mutatis mutandis pursuant to Article 164, paragraph (3) of the Act to an absorption-type merger under Article 164, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 17-2(1)When the provisions of Article 90, paragraph (3) of the Act are applied mutatis mutandis pursuant to Article 165, paragraph (6) of the Act to a consolidation-type merger under Article 165, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

(2)When the provisions of Article 162, paragraph (3) of the Act are applied mutatis mutandis pursuant to Article 165, paragraph (6) of the Act to a mutual company dissolving in a consolidation-type merger, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 17-3When the provisions of Article 785, paragraphs (5) and (8) and Article 786, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 165-5, paragraph (2) of the Act, to the request under Article 165-5, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 17-4When, the provisions of Article 787, paragraphs (5) and (9) and Article 788, paragraphs (1) and (5) of the Companies Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (2) of the Act to a request under Article 165-6, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 17-5When the provisions of Article 70, paragraph (4) and paragraphs (6) through (8) of the Act are applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act to an objection of the creditors under Article 165-7, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 17-6The insurance claims, etc. under Article 70, paragraphs (5) through (7) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of Article 165-7, paragraph (2) of the Act.

Article 17-7(1)When the provisions of Article 165-4, paragraph (1), Article 165-5, paragraph (2), and Article 165-7, paragraph (2) of the Act are applied mutatis mutandis pursuant to Article 165-12 of the Act to a stock company surviving an absorption-type merger, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of Article 165-5, paragraph (2) of the Act are applied mutatis mutandis pursuant to Article 165-12 of the Act to a stock company surviving an absorption-type merger, the technical replacement of terms in connection with the provisions of Article 797, paragraphs (5) and (8) of the Companies Act as applied mutatis mutandis pursuant to Article 165-5, paragraph (2) of the Act, is as set forth in the following table:

(3)When the provisions of Article 165-7, paragraph (4) of the Act are applied mutatis mutandis pursuant to Article 165-12 of the Act to a stock company surviving an absorption-type merger, the technical replacement of terms in connection with the provisions of Article 70, paragraph (4) and paragraphs (6) through (8) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act is as set forth in the following table:

(4)When the provisions of Article 797, paragraphs (1) and (2) of the Companies Act are applied mutatis mutandis pursuant to Article 165-12 of the Act to a stock company surviving an absorption-type merger, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 17-8The insurance claims, etc. under Article 70, paragraphs (5) through (7) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act as further applied mutatis mutandis pursuant to Article 165-12 of the Act, are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of Article 165-7, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act.

Article 17-9When the provisions of Article 165-13, paragraph (1) of the Act are applied mutatis mutandis pursuant to Article 165-14, paragraph (3) of the Act to a stock company incorporated in a consolidation-type merger, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 17-10When the provisions of Article 88, paragraphs (4), (6), (7) and (9) are applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act to an objection of the creditors as set forth in Article 165-17, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 17-11The insurance claims, etc. under Article 88, paragraphs (5) through (7) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of Article 165-17, paragraph (2) of the Act.

Article 17-12(1)When the provisions of Article 165-17, paragraph (2) of the Act are applied mutatis mutandis pursuant to Article 165-20 of the Act to a mutual company surviving an absorption-type merger, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

(2)When the provisions of Article 165-17, paragraph (4) of the Act are applied mutatis mutandis pursuant to Article 165-20 of the Act to a mutual company surviving an absorption-type merger, the technical replacement of terms in connection with the provisions of Article 88, paragraphs (4), (6), (7) and (9) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act, is as set forth in the following table:

Article 17-13The insurance claims, etc. under Article 88, paragraphs (5) through (7) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act as further applied mutatis mutandis pursuant to Article 165-20 of the Act, are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of Article 165-17, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act.

Article 17-14When the provisions of Article 165-21, paragraph (1) of the Act are applied mutatis mutandis pursuant to Article 165-22, paragraph (3) of the Act to a mutual company incorporated in a consolidation-type merger, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 17-15The insurance claims, etc. under Article 165-24, paragraphs (5) through (7) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of paragraph (2) of that Article.

Article 17-16When the provisions of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Act to registrations concerning a mutual company, the technical replacement of terms in connection with the provisions of that Act is as set forth in the following table:

Article 17-17When the provisions of Article 836, paragraph (1), Article 937, paragraph (3) (limited to the parts involving items (ii) and (iii)) and paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to Article 171 of the Act to an action for invalidation of a merger as set forth in Article 159, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 17-18The insurance claims, etc. under Article 173-4, paragraphs (5) through (7) of the Act are limited to the claims that have already arisen as of the time of public notice given pursuant to the provisions of paragraph (2) of that Article.

Article 17-19The creditors specified by Cabinet Order as prescribed in Article 173-4, paragraph (12) of the Act are to be the persons other than the known creditors referred to in Article 173-4, paragraph (2) of the Act, among the persons who have rights under an insurance contract, the beneficiaries of a monetary trust in connection with the insurance proceeds trust business set forth in Article 99, paragraph (3) of the Act, and other creditors.

Article 18When the provisions of Article 73, paragraph (3) and Article 74, paragraph (1) of the Commercial Registration Act (including as applied mutatis mutandis pursuant to Article 183, paragraph (2) of the Act) are applied mutatis mutandis pursuant to Article 174, paragraph (11) of the Act to a liquidator appointed by the Prime Minister, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 18-2When the provisions of Article 937, paragraph (1) (limited to the parts involving item (ii), (b) and (c)) of the Companies Act are applied mutatis mutandis pursuant to Article 180-5, paragraph (4) of the Act to a liquidator set forth in Article 180-5, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 18-3When the provisions of Articles 353 through 355, Article 356, paragraph (1), Article 357, paragraph (1), Article 360, paragraph (1), and Article 361, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 180-8, paragraph (4) of the Act to a liquidator, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 18-4(1)When the provisions of Article 349, paragraph (4) and Article 351, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 180-9, paragraph (5) of the Act to the representative liquidator of a mutual company in liquidation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of Article 352 of the Companies Act are applied mutatis mutandis pursuant to Article 180-9, paragraph (5) of the Act to the person who is appointed by a provisional disposition order under Article 56 of the Civil Provisional Remedies Act (Act No. 91 of 1989) to perform duties on behalf of the liquidator or the representative liquidator of a mutual company in liquidation, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

(3)When the provisions of Article 937, paragraph (1) (limited to the parts involving item (ii), (b) and (c)) of the Companies Act are applied mutatis mutandis pursuant to Article 180-9, paragraph (5) of the Act to a person who is to temporarily perform the duties of the representative liquidator of a mutual company in liquidation, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 18-5When the provisions of Article 364 and Article 365 of the Companies Act are applied mutatis mutandis pursuant to Article 180-14, paragraph (9) of the Act to a mutual company with a board of liquidators, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 18-6When the provisions of Article 366, Article 368, Article 369, paragraphs (1) through (3) and paragraph (5), Article 370, Article 371, paragraphs (4) and (6), and Article 372, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 180-15 of the Act to operations of the board of liquidators in a mutual company with a board of liquidators, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 18-7When the provisions of Article 496, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 180-17 of the Act to a mutual company in liquidation, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 18-8(1)When the provisions of Article 928, paragraphs (1) and (3), and Article 929 (limited to the part involving item (i)) of the Companies Act are applied mutatis mutandis pursuant to Article 183, paragraph (2) of the Act to the registration of a mutual company's liquidation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of Article 73, paragraphs (2) and (3), Article 74, paragraph (1), and Article 75 of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 183, paragraph (2) of the Act to the registration of a mutual company's liquidation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 18-9When the provisions of Article 521, Article 522, paragraph (2), Article 536, paragraph (3), Article 542, paragraph (1) and Article 938, paragraph (2) of the Companies Act are applied mutatis mutandis under the provisions of Article 184 of the Act to a mutual company in liquidation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 19The insurance contract specified by Cabinet Order, prescribed in the main text of Article 186, paragraph (1) of the Act, is as follows:

Article 20The persons specified by Cabinet Order as prescribed in Article 188, paragraph (1) of the Act, are the members of the United States armed forces, the civilian component, and their dependents provided for in Article 1 of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America Regarding Facilities and Areas and the Status of United States Armed Forces in Japan", and any other non-residents as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949).

Article 21The provisions specified by Cabinet Order as prescribed in Article 188, paragraph (2) of the Act, are the provisions of Article 192, paragraphs (5) and (6) of the Act; Article 194 of the Act; Article 196 of the Act; Article 197 of the Act; Article 97, paragraph (2), Article 97-2, paragraphs (1) and (2), Article 98, paragraph (1) (limited to the parts involving items (ii) through (xi)) and paragraphs (3) through (9), Article 99, Article 105-2, Article 111, paragraph (1) and paragraphs (3) through (6), Article 112 and Articles 114 through 122 of the Act as applied mutatis mutandis pursuant to Article 199 of the Act; and Article 204, paragraph (1) of the Act (limited to the part related to the submission or change of the improvement plan).

Article 22(1)For the purpose of application of the provisions of Article 195 of the Act in relation to a foreign insurance company, etc. licensed pursuant to Article 185, paragraph (1) of the Act under the conditions set forth in Article 188, paragraph (1) of the Act (hereinafter referred to as a "conditionally licensed foreign life insurance company, etc." in this Article and Article 24), the terms "for each business year" and "within a reasonable period of time following the end of the business year" in that Article are deemed to be replaced with "for each business year designated by the Commissioner of the Financial Services Agency as found necessary by the Commissioner" and "no later than the date designated by the Commissioner of the Financial Services Agency", respectively.

(2)For the purpose of application of the provisions of Article 110, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act in relation to a conditionally licensed foreign life insurance company, etc., the term "for each business year in Japan" in that paragraph is deemed to be replaced with "for each business year in Japan that is designated by the Commissioner of the Financial Services Agency as found necessary by the Commissioner".

(3)For the purpose of application of the provisions of Article 203 of the Act in relation to a conditionally licensed foreign life insurance company, etc., the term "Article 187, paragraph (3), items (ii) through (iv)" in that Article is deemed to be replaced with "Article 187, paragraph (3), item (ii)".

(4)For the purpose of application of provisions of Articles 123 through 125 of the Act as applied mutatis mutandis pursuant to Article 207 of the Act to cases where a conditionally licensed foreign insurance company, etc. seeks to change the particulars specified in the document set forth in Article 187, paragraph (3), item (ii) of the Act, the phrase "the documents set forth in Article 187, paragraph (3), items (ii) through (iv)" in Article 123, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 207 of the Act is deemed to be replaced with "the documents set forth in Article 187, paragraph (3), item (ii)"; the phrases "particulars set forth in each of the following items" and "standards prescribed in the relevant item" in Article 124 of the Act as applied mutatis mutandis pursuant to Article 207 of the Act are deemed to be replaced with "particulars set forth in item (i)" and "standards prescribed in that item", respectively; the phrase "the documents set forth in Article 187, paragraph (3), items (ii) and (iii)" in item (i)" in that Article is deemed to be replaced with "the documents set forth in Article 187, paragraph (3), item (ii)"; and the phrase "the standards set forth in Article 5, paragraph (1), item (iii), (a) through (e) of or item (iv), (a) through (c)" in Article 125 of the Act as applied mutatis mutandis pursuant to Article 207 of the Act are deemed to be replaced with "the standards set forth in Article 5, paragraph (1), item (iii), (a) through (e)".

Article 23(1)When the provisions of Article 188, paragraph (1) of the Act apply, a foreign insurer filing an application for a license under Article 185, paragraph (1) of the Act (hereinafter referred to as "application for a conditional license" in this Article) must, in addition to the particulars listed in the items of Article 187, paragraph (1) of the Act, add a statement in its written application for a license under that paragraph, to the effect that its business will be limited to that related to insurance contracts in which the amounts of insurance proceeds are denominated in foreign currencies and the other parties to the contracts are the parties specified in Article 20.

(2)For the purpose of application of the provisions of Article 187, paragraph (3) of the Act in relation to a foreign insurer filing an application for a conditional license, the term "the following documents" in that paragraph is deemed to be replaced with "the documents set forth in items (i) and (ii)".

(3)For the purpose of application of the provisions of Article 5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 187, paragraph (5) of the Act where an application for a conditional license has been filed, the term "the following standards" in the provisions other than that of each item listed in that paragraph is deemed to be replaced with "the standards set forth in items (i) through (iii)"; and the term "Article 187, paragraph (3), items (ii) and (iii)" in item (iii) of that paragraph is deemed to be replaced with "Article 187, paragraph (3), item (ii)".

Article 24The amount specified by Cabinet Order as prescribed in Article 190, paragraph (1) of the Act is two hundred million yen for a foreign insurance company, etc. (excluding a conditionally licensed foreign insurance company, etc.); and ten million yen for a conditionally licensed foreign insurance company, etc.

Article 25When a foreign insurance company, etc. concludes a contract referred to in Article 190, paragraph (3) of the Act, the company must have a bank or other financial institution specified by Cabinet Office Order as the other party thereto, and the terms and conditions of the contract must satisfy the following requirements:

Article 26(1)A person who holds rights under Article 190, paragraph (6) of the Act (hereinafter simply referred to as the "rights" in this Article through Article 28) may file a petition for the enforcement of the rights with the Commissioner of the Financial Services Agency.

(2)When a petition set forth in the preceding paragraph has been filed and the Commissioner of the Financial Services Agency finds the petition to have reasonable grounds, the Commissioner must issue a public notice notifying persons who have a right to the deposit deposited pursuant to the provisions of Article 190, paragraph (1), (2), (4) or (8) of the Act that they must declare their rights within a fixed period of time not shorter than 60 days and that they will be excluded from the distribution process if they fail to declare their rights within that period, and must also notify the person who filed the petition under the preceding paragraph (referred to as the "petitioner" in the following paragraph and paragraph (4)) and the foreign insurance company, etc. for which the deposit was made (if the foreign insurance company, etc. has concluded a contract under Article 190, paragraph (3) of the Act, including the other party to the contract; the same applies in paragraphs (4) and (5)) to that effect.

(3)Once the public notice under the preceding paragraph has been given, even in the event that the petitioner withdraws the petition, this does not prevent the process for the enforcement of the rights from proceeding.

(4)The Commissioner of the Financial Services Agency must assess the rights without delay after the period referred to in paragraph (2) has elapsed.In this case, the Commissioner of the Financial Services Agency must give public notice of the date and place in advance, and notify the foreign insurance company, etc. of the information, and provide the petitioner, the person who has declared their rights within the designated period, and the foreign insurance company, etc. with an opportunity to present evidence and state their opinions as to the existence of the rights and the amount of the claims secured by the rights.

(5)The Commissioner of the Financial Services Agency must, without delay, prepare a distribution list based on the results of the assessment under the preceding paragraph, give public notice of the list, and notify the foreign insurance company, etc. thereof.

(6)The distribution must be implemented in accordance with the distribution list, after 110 days have elapsed since the day that the public notice was given pursuant to the provisions of the preceding paragraph.

Article 27(1)A person who has deposited a deposit pursuant to the provisions of Article 190, paragraph (10) of the Act (referred to as the "depositor" in the following paragraph) may, if any of the items of paragraph (10) of that Article applies, file a petition for return of the deposit under that paragraph (hereinafter referred to as "return of the deposit" in this Article) with the Commissioner of the Financial Services Agency; provided, however, that this does not apply to the period during which the procedures for the enforcement of rights under the preceding Article are still pending.

(2)When a petition under the preceding paragraph has been filed, and there is any other depositor in connection with the deposit in addition to the depositor who has filed the petition, the petition for return of the deposit is deemed to have been filed for the relevant other depositor as well.

(3)When a petition set forth in paragraph (1) has been filed, the Commissioner of the Financial Services Agency must issue a public notice notifying persons who have a right to the deposits that they must declare their rights within a fixed period of time not shorter than 60 days and that they will be excluded from the distribution process if they fail to declare their rights within that period, and also notify the person that formerly was the foreign insurance company, etc. for which the deposit was made (if that person has concluded a contract under Article 190, paragraph (3) of the Act, the other party to the contract is included) thereof.

(4)When no declaration has been made with respect to the rights within the period of time specified in the preceding paragraph, the Commissioner of the Financial Services Agency is to approve the return of the deposit.

(5)The provisions of paragraphs (4) through (6) of the preceding Article apply mutatis mutandis to cases where rights have been declared within the period set forth in paragraph (3). In such a case, the term "paragraph (2)" in paragraph (4) of the preceding Article is deemed to be replaced with "paragraph (3) of the following Article"; the term "notify the foreign insurance company, etc. of the information, and provide the petitioner" in that paragraph is deemed to be replaced with "notify the party who was formerly the foreign insurance company, etc. related to the deposit (where that party has concluded a contract under Article 190, paragraph (3) of the Act, the counterparty to that contract is included; hereinafter referred to as the "parties relevant to the deposit" in paragraph (3) and the following paragraph), and provide"; the term "and the foreign insurance company, etc." is deemed to be replaced with "and the parties relevant to the deposit"; and the term "the foreign insurance company, etc." in paragraph (5) of that Article is deemed to be replaced with "the parties relevant to the deposit".

(6)When rights have been declared within the period referred to in paragraph (3), the Commissioner of the Financial Services Agency is to approve the return of the deposit, only to the extent of the amount that remains after completion of the procedures under paragraphs (4) through (6) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraphs.

Article 28If securities have been deposited pursuant to the provisions of Article 190, paragraph (9) of the Act and it is necessary for enforcement of the rights, the Commissioner of the Financial Services Agency may realize the securities.In this case, the expenses incurred in relation to the realization of those securities are deducted from the proceeds of the realization.

Article 28-2(1)The entities specified by Cabinet Order as prescribed in Article 193-2, paragraph (2) of the Act are the following entities:

(2)The entities specified by Cabinet Order as persons engaged in financial business as prescribed in Article 193-2, paragraph (2) of the Act are the entities set forth in the items of Article 13-8, paragraph (2) (excluding items (iv), (vi) and (vii)).

(3)The entities specified by Cabinet Order as prescribed in Article 193-2, paragraph (3) of the Act are the following entities:

(4)The entities specified by Cabinet Order as persons engaged in financial business as prescribed in Article 193-2, paragraph (3) of the Act are entities set forth in Article 13-8, paragraph (2), items (i) through (iii) and items (x) through (xii).

Article 29The entities specified by Cabinet Order as entities in a unique relationship with a foreign insurance company, etc. as prescribed in the main text of Article 194 of the Act, are the following entities:

Article 29-2(1)When the provisions of Article 10, Article 12, paragraph (1) and Article 13 of the Companies Act are applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Act to the employees of a foreign mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

(2)When the provisions of Article 17, paragraph (1) the Companies Act are applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Act to the person acting as an agent or intermediary in transactions for a foreign mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

(3)When the provisions of Article 21 and Article 23-2 of the Companies Act are applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Act to the case when a foreign mutual company transfers its business, or acquires business or operations, the technical replacement of terms in connection with these provisions is as set forth in the following table:

Article 30The insurance contracts specified by Cabinet Order as prescribed in Article 135, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 210, paragraph (1) of the Act, are as follows:

Article 30-2(1)When the provisions of Article 933, paragraph (1) (excluding item (i)), paragraph (2) (excluding item (vii)), paragraph (3) and paragraph (4), Article 934, paragraph (2), Article 935, paragraph (2), and Article 936, paragraph (2) of the Companies Act are applied mutatis mutandis pursuant to Article 215 of the Act to the registration of a foreign mutual company, the technical replacement of terms connection with in these provisions is as set forth in the following table:

(2)When the provisions of Article 933, paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to Article 215 of the Act to the registration of a foreign mutual company, the technical replacement of terms in connection with the provisions of Article 915, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 933, paragraph (4) of that Act is as set forth in the following table:

Article 30-3When the provisions of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 216 of the Act to the registration of a foreign mutual company, the technical replacement of terms in connection with the provisions of that Act (including the provisions of that Act as applied mutatis mutandis pursuant to the provisions) is as set forth in the following table:

Article 30-4When the provisions of Article 946, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 217, paragraph (3) of the Act to the case in which a foreign mutual company, etc. gives a public notice pursuant to the provisions of the Insurance Business Act or any other laws by means of electronic public notice, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 31The amount specified by Cabinet Order as prescribed in Article 223, paragraph (1) of the Act is two hundred million yen.

Article 32When a licensed specified corporation concludes a contract referred to in Article 223, paragraph (3) of the Act, the corporation must have a bank or other financial institution specified by Cabinet Office Order as the other party of the contract, and the term and conditions of the contract must satisfy the following requirements:

Article 33(1)A person who holds the rights referred to in Article 223, paragraph (6) of the Act (hereinafter simply referred to as the "rights" in this Article through Article 35) may file a petition for the enforcement of the rights with the Commissioner of the Financial Services Agency.

(2)When a petition referred to in the preceding paragraph has been filed and the Commissioner of the Financial Services Agency finds the petition to have reasonable grounds, the Commissioner must give a public notice notifying persons who have a right to the deposits deposited pursuant to the provisions of Article 223, paragraph (1), (2), (4) or (9) of the Act that they must declare their rights within a fixed period of time not shorter than 60 days and that they will be excluded from the distribution process if they fail to declare their rights within that period, and also notify the person who filed the petition referred to in the preceding paragraph (referred to as the "petitioner" in the following paragraph and paragraph (4)) and the licensed specified corporation for which the deposit was made (if the licensed specified corporation has concluded a contract under Article 223, paragraph (3) of the Act, including the counterparty to that contract; the same applies in paragraphs (4) and (5)) to that effect.

(3)Once the public notice under the preceding paragraph has been given, and the petitioner withdraws a petition, this does not prevent the procedures for the enforcement of the rights from proceeding.

(4)The Commissioner of the Financial Services Agency must assess the rights without delay after the period referred to in paragraph (2) has elapsed.In this case, the Commissioner of the Financial Services Agency must give public notice of the date and place in advance, and notify the licensed specified corporation of the information, and provide the petitioner, the person who has declared their rights within the designated period, and the licensed specified corporation with an opportunity to present evidence and state their opinions as to the existence of the rights and the amount of the claims secured by the rights.

(5)The Commissioner of the Financial Services Agency must, without delay, prepare a distribution list based on the results of the assessment pursuant to the provisions of the preceding paragraph, give public notice of the list, and notify the licensed specified corporation thereof.

(6)The distribution must be implemented in accordance with the distribution list under the preceding paragraph after 110 days have elapsed since the day that the public notice was given under the preceding paragraph.

Article 34(1)A person who has deposited deposits specified in the provisions of Article 223, paragraph (11) of the Act (hereinafter referred to as the "depositor" in the following paragraph) may, if any of the items of paragraph (11) of that Article applies, file a petition for the return of the deposit under that paragraph (hereinafter referred to as the "return of the deposit" in this Article) with the Commissioner of the Financial Services Agency; provided, however, that this does not apply during the period when the procedures for enforcement of the rights under the preceding Article are still pending.

(2)When a petition under the preceding paragraph has been filed, if, in addition to the depositor who has filed the petition, there is any other depositor in connection to the deposit, the petition for the return of the deposit is deemed to have been filed by the relevant other depositor as well.

(3)When a petition under paragraph (1) has been filed, the Commissioner of the Financial Services Agency must issue a public notice notifying persons who have a right to the deposit that they must declare their rights within a fixed period of time not shorter than 60 days and that they will be excluded from the distribution process if they fail to declare their rights within that period, and also notify the person that was formerly the licensed specified corporation for which the deposit was made (if that person has concluded a contract under Article 223, paragraph (3) of the Act, including the other party to the contract).

(4)When no rights have been declared within the period of time specified in the preceding paragraph, the Commissioner of the Financial Services Agency is to approve the return of the deposit.

(5)The provisions of paragraphs (4) through (6) of the preceding Article apply mutatis mutandis to the case in which rights have been declared within the period of time referred to in paragraph (3). In such a case, the term "paragraph (2)" in paragraph (4) of the preceding Article is deemed to be replaced with "paragraph (3) of the following Article"; the phrase "notify the licensed specified corporation of the information, and provide the petitioner" in that paragraph is deemed to be replaced with "notify the party that was formerly the licensed specified corporation for which the deposit was made (if that party has concluded a contract under Article 190, paragraph (3) of the Act, including the counterparty to that contract; hereinafter referred to as the "parties relevant to the deposit" in paragraph (3) and the following paragraph), and provide"; the term "and the licensed specified corporation" in that paragraph is deemed to be replaced with "and the parties relevant to the deposit"; and the term "the licensed specified corporation" in paragraph (5) of that Article is deemed to be replaced with "the parties relevant to the deposit".

(6)When rights have been declared within the period under paragraph (3), the Commissioner of the Financial Services Agency is to approve the return of the deposit, only to the extent of the amount remaining after completion of the procedures pursuant to the provisions of paragraphs (4) through (6) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph.

Article 35When securities have been deposited pursuant to the provisions of Article 223, paragraph (10) of the Act, when it is necessary for the enforcement of the rights, the Commissioner of the Financial Services Agency may realize the securities.In this case, the expenses incurred in relation to the realization of those securities are deducted from the proceeds of the realization.

Article 36The laws and regulations specified by Cabinet Order as prescribed in Article 240, paragraph (2) of the Act, are the Building Lots and Buildings Transactions Business Act (Act No. 176 of 1952), the Act on Compensation for Nuclear Damage (Act No. 147 of 1961), the Act on Contract for Indemnification of Nuclear Damage Compensation (Act No. 148 of 1961), the Act on Prevention of Transfer of Criminal Proceeds (Act No. 22 of 2007), the Act on Compensation for Damage to Works of Art in Exhibitions (Act No. 17 of 2011), the Act on Launching of Spacecraft and Control of Spacecraft (Act No. 76 of 2016), the Enforcement Order of the Commodity Derivatives Transaction Act (Cabinet Order No. 280 of 1950), the Enforcement Order of the Trade and Investment Insurance Act (Cabinet Order No. 141 of 1953), Enforcement Order of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965), the Enforcement Order of the Act on Liability for Oil Pollution Damage (Cabinet Order No. 11 of 1976), the Enforcement Order of the Act on Limitation of Shipowner Liability (Cabinet Order No. 248 of 1976), the Enforcement Order of the Act on the Regulation of Membership Contracts Concerning Golf Courses and Related Facilities (Cabinet Order No. 19 of 1993), the Enforcement Order of the Act on Engagement in Trust Business by Financial Institutions (Cabinet Order No. 31 of 1993) and the Enforcement Order of the Trust Business Act (Cabinet Order No. 427 of 2004); an underwriting member of a licensed specified corporation is deemed to be a foreign insurance company, etc. for the purpose of application of the following provisions: the provisions of Article 41, paragraph (1) of the Building Lots and Buildings Transaction Business Act (limited to the part involving item (ii)), Article 2, paragraph (2), item (xvii) of the Act on Prevention of Transfer of Criminal Proceeds, Article 23, item (vi), Article 28, item (ix) and Article 51, item (x) of the Enforcement Order of the Commodity Derivatives Transaction Act, Article 15-13 of the Enforcement Order of the Financial Instruments and Exchange Act, the Enforcement Order of the Act on Limitation of Shipowner Liability (limited to the part involving item (vii)), Article 2 of the Enforcement Order of the Act on the Regulation of Membership Contracts Concerning Golf Courses and Related Facilities, Article 5 of the Enforcement Order of the Act on Engagement in Trust Business by Financial Institutions, and Article 10 of the Enforcement Order of the Trust Business Act; and the underwriting member of an entity that has obtained a specified non-life insurance business license is deemed to be a foreign non-life insurance company, etc. for the purpose of application of the following provisions: the provisions of Article 8 of the Act on Compensation for Nuclear Damage, Article 19, paragraph (1) of the Act on Contract for Indemnification of Nuclear Damage, Article 13 of the Act on Compensation for Damage to Works of Art in Exhibitions, Article 2, item (ix) of the Act on Launching of Spacecraft and Control of Spacecraft, Article 18 of the Enforcement Order of the Trade and Investment Insurance Act, and Article 2, paragraph (1) (limited to the part involving item (iii)) and paragraph (2) (limited to the part of item (i) involving paragraph (1), item (iii) of that Article) of the Enforcement Order of the Act on Liability for Oil Pollution Damage.

Article 36-2The insurance contracts specified by Cabinet Order as prescribed in Article 240-2, paragraph (4) of the Act, are as follows:

Article 36-3The rate specified by Cabinet Order as prescribed in Article 240-4, paragraph (2) of the Act, is three percent per annum.

Article 36-4The rights specified by Cabinet Order as prescribed in Article 245, item (i) of the Act, are as follows:

Article 37The rights specified by Cabinet Order, as prescribed in Article 88, paragraph (6) or Article 165-24, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 70, paragraph (6) and Article 165-17, paragraph (4) (including as applied mutatis mutandis pursuant to Article 165-20 of the Act), as further applied mutatis mutandis to Article 165-7, paragraph (4) of the Act as applied pursuant to Article 255, paragraph (2) of the Act following the deemed replacement of terms (including as applied mutatis mutandis pursuant to Article 165-12 of the Act), are the rights set forth in the items of Article 3.

Article 37-2The insurance companies specified by Cabinet Order as prescribed in Article 265-2, paragraph (1) of the Act, are as follows:

Article 37-3The persons specified by Cabinet Order as prescribed in Article 265-3, paragraph (2) of the Act, are the following persons:

Article 37-4The amount specified by Cabinet Order as prescribed in Article 265-42 of the Act, is as follows: 460 billion yen for a Life Insurance Policyholders Protection Corporation (meaning a Life Insurance Policyholders Protection Corporation as defined in Article 265-37, paragraph (1) of the Act; the same applies hereinafter); or 50 billion yen for a Non-Life Insurance Policyholders Protection Corporation (meaning a Non-Life Insurance Policyholders Protection Corporation as defined in Article 265-37, paragraph (2) of the Act; the same applies hereinafter).

Article 37-4-2The amount calculated in accordance with the provisions of Cabinet Order as prescribed in Article 270-3-9 of the Act, is the amount set forth in item (i) or (ii), calculated for each business year of the successor insurance company under the agreement (meaning the successor insurance company under the agreement prescribed in Article 270-3-6, paragraph (1), item (i); the same applies hereinafter), whichever is less:

Article 37-4-3When the provisions of Article 136-2, paragraph (1) of the Act are applied mutatis mutandis pursuant to Article 270-4, paragraph (9) of the Act to transfer of insurance contracts from a bankrupt insurance company to an affiliated Corporation in relation to the underwriting of insurance contracts, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

Article 37-4-4The amount calculated in accordance with the provisions of Cabinet Order as prescribed in Article 270-5, paragraph (4) of the Act, is the amount equivalent to the losses in the special insurance account (meaning a special insurance account prescribed in Article 265-40 of the Act; the same applies hereinafter) resulting from the calculation of profits and losses, as specified by Cabinet Office Order and Ministry of Finance Order.

Article 37-4-5The laws and regulations specified by Cabinet Order as prescribed in Article 270-6, paragraph (3) of the Act, are as follows: the Temporary Interest Rate Adjustment Act (Act No. 181 of 1947), the Fire Service Act (Act No. 186 of 1948), the Act on Non-Life Insurance Rating Organization of Japan (Act No. 193 of 1948), the Inheritance Tax Act (Act No. 73 of 1950), the Ship Owners' Mutual Insurance Union Act (Act No. 177 of 1950), the Local Tax Act (Act No. 226 of 1950), the Certified Public Tax Accountant Act (Act No. 237 of 1951), the Act on Compensation of Damages Related to Fishing Vessels (Act No. 28 of 1952), the Act Regulating the Receipt of Contributions, Receipt of Deposits, and Interest Rates (Act No. 195 of 1954), the Housing Loan Insurance Act (Act No. 63 of 1955), the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955), the Act on Reserve Requirement System (Act No. 135 of 1957), the National Pension Act (Act No. 141 of 1959), the Act on Compensation for Nuclear Damage, the Income Tax Act (Act No. 33 of 1965), the Act on Earthquake Insurance (Act No. 73 of 1966), the Stamp Tax Act (Act No. 23 of 1967), the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971), the Act on Liability for Oil Pollution Damage (Act No. 95 of 1975), the Defined-Benefit Corporate Pension Act (Act No. 50 of 2001), the Act on Prevention of Transfer of Criminal Proceeds, the Act on Launching of Spacecraft and Control of Spacecraft, Cabinet Order on Budgets, the Settlement of Accounts, and Accounting (Imperial Order No. 165 of 1947), the Enforcement Order of the Inheritance Tax Act (Cabinet Order No. 71, 1950), the Enforcement Order for Small and Medium-sized Enterprise Credit Insurance Act (Cabinet Order No. 350 of 1950), the Enforcement Order of the Act on Compensation of Damages Related to Fishing Vessels (Cabinet Order No. 68 of 1952), the Enforcement Order of the Certified Public Accountants Act (Cabinet Order No. 343 of 1952), the Enforcement Order of the Trade and Investment Insurance Act, the Enforcement Order of the Customs Act (Cabinet Order No. 150 of 1954), the Enforcement Order of the Act on Securing Compensation for Automobile Accidents (Cabinet Order No. 286 of 1955), Cabinet Order Providing for the Amount of Charge Imposed by Automobile Liability Security Business (Cabinet Order No. 316 of 1955), the Enforcement Order of the Installment Sales Act (Cabinet Order No. 341 of 1961), the Enforcement Order of the Income Tax Act (Cabinet Order No. 96 of 1965), the Enforcement Order of the Corporation Tax Act (Cabinet Order No. 97 of 1965), the Enforcement Order of the Financial Instruments and Exchange Act, the Enforcement Order of the Act on Earthquake Insurance (Cabinet Order No. 164 of 1966), the Enforcement Order of the Stamp Tax Act (Cabinet Order No. 108 or 1967), the Enforcement Order of the Act on Temporary Measures Concerning Interest Subsidy Related to Loan for Building Vessels for Overseas Services (Cabinet Order No. 195 of 1969), the Enforcement Order of the Act on Liability for Oil Pollution Damage, the Enforcement Order of the Act on Limitation of Shipowner Liability, Cabinet Order for the Property Accumulation Project for National Public Officers Implemented by National Public Officers Mutual Aid Association and Federation of National Public Officers Mutual Aid Association (Cabinet Order No. 199 of 1977), Cabinet Order for the Property Accumulation Project for Local Public Officers Implemented by Local Public Officers Mutual Aid Association (Cabinet Order No. 25 of 1978), the Enforcement Order of the Act on the Regulation of Membership Contracts Concerning Golf Courses and Related Facilities, the Enforcement Order of the Act on Engagement in Trust Business Activities by Financial Institutions, the Enforcement Order of the Trust Business Act, the Enforcement Order of the Payment Services Act (Cabinet Order No. 19 of 2010), and the Enforcement Order of the Japan Bank for International Cooperation Act (Cabinet Order No. 221 of 2011); the policyholders protection corporation is deemed as an insurance company for the purpose of application of the following provisions: the provisions of Article 1, paragraph (1) of the Temporary Interest Rate Adjustment Act, Article 33 of the Fire Service Act, Article 59, paragraph (1), items (i) and (ii) of the Inheritance Tax Act, Article 5, paragraph (1), item (i), (c) of the Certified Public Tax Accountant Act, Article 112, paragraph (7) of the Act on Compensation of Damages Related to Fishing Vessels, Article 3 of the Act on Regulating the Receipt of Contributions, Receipt of Deposits, and Interest Rates, Article 2, item (iii) of the Housing Loan Insurance Act, Article 174, item (viii) of the Income Tax Act, Article 14, paragraph (2) and Article 39-5, paragraph (2) of the Act on Liability for Oil Pollution Damage, Article 2, paragraph (2), item (xvii) of the Act on Prevention of Transfer of Criminal Proceeds, Article 77, item (i) and Article 100-3, items (i) and (ii) of Cabinet Order on Budgets, the Settlement of Accounts, and Accounting, Article 1-3, item (x) of the Enforcement Order of the Small and Medium-sized Enterprise Credit Insurance Act, Article 24 of the Enforcement Order of the Act on Compensation of Damages Related to Fishing Vessels, Article 2, paragraph (1), item (ii) of the Enforcement Order of the Certified Public Accountants Act, Article 62-7, paragraph (1) and Article 62-21, paragraph (1) of the Enforcement Order of the Customs Act, the Enforcement Order of the Automobile Liability Security Act, Article 1 of the Cabinet Order Providing for the Amount of Charge Imposed by Automobile Liability Security Business, Article 7 of the Enforcement Order of the Installment Sales Act, Article 84 of the Enforcement Order of the Corporation Tax Act, Article 1-9, item (ii) (limited to the part involving Article 27-28, paragraph (3) of the Financial Instruments and Exchange Act) and Article 15-13 of the Enforcement Order of the Financial Instruments and Exchange Act, Article 22, item (ii) of the Enforcement Order of the Stamp Tax Act, Article 1, item (iii) of the Enforcement Order of the Act on Temporary Measures Concerning Interest Subsidy Related to Loan for Building Vessels for Overseas Services, item (vi) of the Enforcement Order of the Act on Limitation of Shipowner Liability, Article 2 of the Enforcement Order of the Act on the Regulation of Membership Contract Concerning Golf Courses and Related Facilities, Article 5 of the Enforcement Order of the Act on Engagement in Trust Business Activities by Financial Institutions, Article 10 of the Enforcement Order of the Trust Business Act, Article 8, paragraph (2), item (i) and Article 16, paragraph (2) of the Enforcement Order of the Payment Services Act, and Article 1 of the Enforcement Order of the Japan Bank for International Cooperation Act; the Life Insurance Policyholders Protection Corporation is deemed as a life insurance company for the purpose of application of the following provisions: the provisions of Article 2, paragraph (2) of the Act on Non-Life Insurance Rating Organization of Japan, Article 34, paragraph (1), item (v) and paragraph (8), and Article 314-2, paragraph (1), item (v) and paragraph (8) of the Local Tax Act, Article 2, paragraph (1), item (vii) of the Act on Reserve Requirement System, Article 128, paragraph (5) and Article 137-15, paragraph (6) of the National Pension Act, Article 76, paragraph (5), item (i) and paragraph (6), item (iv), Article 161, paragraph (1), item (xiv) and Article 225, paragraph (1), item (iv) of the Income Tax Act, Appended Table No. 3 of the Stamp Tax Act, Article 6, Article 6-2, and Article 12 of the Workers' Property Accumulation Promotion Act, Article 91-18, paragraph (7) and Article 93 of the Defined-Benefit Corporate Pension Act, Article 1-2, paragraph (1), item (i) of the Enforcement Order of the Inheritance Tax Act, Article 30, item (i), Article 76, paragraph (2), item (i), Article 183, paragraph (3), item (i), Article 209, paragraph (1), Article 225-3, item (iii), Article 225-10, Article 280, paragraph (1), item (iii), Article 298, paragraph (6), item (i), and Article 326, paragraph (2), item (i) of the Enforcement Order of the Income Tax Act, Article 145-3, item (iii), Article 145-9, and Article 177, item (iii) of the Enforcement Order of the Corporation Tax Act and Article 16, paragraph (1), Article 17, and Article 18 of the Supplementary Provisions for the Enforcement Order of the Corporation Tax Act, Article 4 of the Cabinet Order for the Property Accumulation Project for National Public Officers Implemented by National Public Officers Mutual Aid Association and Federation of National Public Officers Mutual Aid Association and Article 4 of the Cabinet Order for the Property Accumulation Project for Local Public Officers Implemented by Local Public Officers Mutual Aid Association; and the Non-Life Insurance Policyholders Protection Corporation is deemed as a non-life insurance company for the purpose of application of the following provisions: the provisions of Article 2, paragraph (1), item (iv), Article 3, paragraphs (1) and (2), Article 6, Article 7, and Article 10, paragraph (1) of the Act on Non-Life Insurance Rating Organization of Japan, Article 8 of the Ship Owner's Mutual Insurance Union Act, Article 34, paragraph (1), item (v) and paragraph (8) and Article 314-2, paragraph (1), item (v) and paragraph (8) of the Local Tax Act, the Act on Securing Compensation for Automobile Accidents, Article 8 of the Act on Compensation for Nuclear Damage, Article 9, paragraph (1), item (xvii), Article 76, paragraph (6), item (iv), Article 77, paragraph (2), item (i), Article 161, paragraph (1), item (xiv), and Article 225, paragraph (1), item (v) of the Income Tax Act, the Act on Earthquake Insurance, Appended Table No. 3 of the Stamp Tax Act, Article 6, Article 6-2 and Article 12 of the Workers' Property Accumulation Promotion Act, Article 2, item (ix) of the Act on Launching of Spacecraft and Control of Spacecraft, Article 1-2, paragraph (2), item (i) of the Enforcement Order of the Inheritance Tax Act, Article 18 of the Enforcement Order of the Trade and Investment Insurance Act, Article 30, item (i), Article 184, paragraph (2), Article 225-3, item (iii), Article 225-10, Article 280, paragraph (1), item (iii), Article 298, paragraph (6), item (ii), Article 320, paragraph (2), and Article 326, paragraph (2), item (i) of the Enforcement Order of the Income Tax Act, Article 145-3, item (iii), Article 145-9, and Article 177, item (iii) of the Enforcement Order of the Corporation Tax Act, Article 3 of the Enforcement Order of the Act on Earthquake Insurance, Article 2, paragraph (1), item (iii) and Article 2, paragraph (2), item (i) (limited to the part involving item (iii), paragraph (1) of that Article) of the Enforcement Order of the Act on Liability for Oil Pollution Damage, Article 4 of the Cabinet Order for the Property Accumulation Project for National Public Officers Implemented by National Public Officers Mutual Aid Association and Federation of National Public Officers Mutual Aid Association, and Article 4 of the Cabinet Order for the Property Accumulation Project for Local Public Officers Implemented by Local Public Officers Mutual Aid Association.

Article 37-4-6The rights specified by Cabinet Order as prescribed in Article 270-6-8, paragraph (1) of the Act, are as follows:

Article 37-4-7(1)For the purpose of application of Article 4-2, paragraphs (2) and (9) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957), when a fact that makes a contract on workers' property accumulation savings for house construction referred to in Article 4-2, paragraph (1) of that Act or performance of the obligations under the contract not applicable to the requirements prescribed in Article 6, paragraph (4), item (ii), (c) or (d), or item (iii), (c) or (d) of that paragraph of the Workers' Property Accumulation Promotion Act occurs, and when the occurrence of the fact is due to a purchase of insurance claims, etc. (meaning a purchase of insurance claims, etc. prescribed in Article 270-6-8, paragraph (1) of the Act; hereinafter the same applies in the following paragraph), the fact is deemed not to fall under the case specified by Cabinet Order as prescribed in Article 4-2, paragraph (2) of the Act on Special Measures Concerning Taxation or the fact prescribed in paragraph (9) of that Article.

(2)For the purpose of application of Article 4-3, paragraphs (2) and (10) of the Act on Special Measures Concerning Taxation, when a fact that makes a workers' property accumulation pension savings contract prescribed in Article 4-3, paragraph (1) of that Act or performance of the obligations under the contract not applicable to the requirements prescribed in Article 6, paragraph (2), item (ii), (b) or (c), or item (iii), (b) or (c) occurs, and when the occurrence of the fact is due to a purchase of insurance claims, etc., the fact is deemed not to fall under the case specified by Cabinet Order as prescribed in Article 4-3, paragraph (2) of the Act on Special Measures Concerning Taxation or the fact prescribed in paragraph (10) of that Article.

Article 37-5The corporations specified by Cabinet Order as being equivalent to the State and local governments as prescribed in Article 271-3, paragraph (1) of the Act, are as follows:

Article 37-5-2The holidays specified by Cabinet Order as prescribed in Article 271-3, paragraph (1) of the Act, are the days (excluding Sundays) set forth in the items of Article 1, paragraph (1) of the Act on Holidays of Administrative Organs (Act No. 91 of 1988).

Article 37-5-3The criteria specified by Cabinet Order for a case in which a large number of voting rights have been transferred over a short period as prescribed in Article 271-4, paragraph (2) of the Act, are that the proportion of voting rights held after the change (meaning the proportion of voting rights held as prescribed in Article 271-3, paragraph (1), item (i) of the Act; hereinafter the same applies in this Article) that is required to be entered in the statement of changes referred to in that paragraph has come to be less than half of the highest proportion of voting rights held, among the proportion of voting rights held (limited to the proportion calculated as of the base date that falls on or after the day 60 days prior to the new record date for the calculation of the proportion of voting rights held after the change, and the proportion calculated as of the base date that falls on or before the day preceding the day 60 days prior to the new base date whose base date is the closest to the 60 days prior to the new base date) that was entered or was required to be entered in the statement of insurance company voting right holdings (meaning the statement of insurance company voting right holdings prescribed in Article 271-3, paragraph (1) or Article 271-5, paragraph (1) of the Act) in connection with the relevant statement of changes or in other statement of changes (meaning a statement of changes prescribed in Article 271-4, paragraph (1) or Article 271-5, paragraph (2) of the Act) in connection with the relevant statement of insurance company voting right holdings, and that the proportion has decreased by more than five percent from the highest proportion.