第一条金融商品取引法（昭和二十三年法律第二十五号。以下「法」という。）第五条、第七条第一項、第九条第一項、第十条第一項、第二十四条の四の七第一項若しくは第二項又は第二十四条の五第一項（これらの規定のうち法第二十四条の四の七第四項及び第二十四条の五第五項において準用する場合並びに財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号。以下「財務諸表等規則」という。）第一条第一項の規定により金融庁長官が指定した法人（以下「指定法人」という。）についてこれらの規定を法第二十七条において準用する場合を含む。）の規定により提出される財務計算に関する書類のうち、中間連結財務諸表（中間連結貸借対照表、中間連結損益計算書、中間連結包括利益計算書、中間連結株主資本等変動計算書及び中間連結キャッシュ・フロー計算書又は第八十七条の規定により指定国際会計基準（連結財務諸表の用語、様式及び作成方法に関する規則（昭和五十一年大蔵省令第二十八号。以下「連結財務諸表規則」という。）第九十三条に規定する指定国際会計基準をいう。以下同じ。）により作成する場合若しくは第八十八条の規定により修正国際基準（連結財務諸表規則第九十四条に規定する修正国際基準をいう。以下同じ。）により作成する場合において当該指定国際会計基準若しくは当該修正国際基準により作成が求められる中間連結貸借対照表、中間連結損益計算書、中間連結包括利益計算書、中間連結株主資本等変動計算書及び中間連結キャッシュ・フロー計算書に相当するものをいう。以下同じ。）の用語、様式及び作成方法は、中間財務諸表等の用語、様式及び作成方法に関する規則（昭和五十二年大蔵省令第三十八号。以下「中間財務諸表等規則」という。）第二条の規定の適用を受けるものを除き、この規則の定めるところによるものとし、この規則において定めのない事項については、一般に公正妥当と認められる企業会計の基準に従うものとする。

Article 1(1)From among the finance and accounting documents to be submitted pursuant to the provisions of Article 5, Article 7, paragraph (1), Article 9, paragraph (1), Article 10, paragraph (1), Article 24-4-7, paragraph (1) or (2) or Article 24-5, paragraph (1) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") (including as applied mutatis mutandis pursuant to Article 24-4-7, paragraph (4) and Article 24-5, paragraph (5) of the Act and as applied mutatis mutandis, pursuant to Article 27 of the Act, to a corporation which has been designated by the Commissioner of the Financial Services Agency pursuant to the provisions of Article 1, paragraph (1) of the Regulation on Terminology, Forms, and Preparation Methods of Financial Statements (Ministry of Finance Order No. 59 of 1963; hereinafter referred to as the "Regulation on Financial Statements") (hereinafter referred to as a "designated corporation")), the terminology, forms, and preparation methods of interim consolidated financial statements (meaning interim consolidated balance sheets, interim consolidated profit and loss statements, interim consolidated statements of comprehensive income, interim consolidated statements of changes in net assets, interim consolidated cash flow statements, and consolidated supplementary schedules or, if those are prepared following the designated international accounting standards (meaning any designated international accounting standards as specified in Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ministry of Finance Order No. 28 of 1976; hereinafter referred to as the "Regulation on Consolidated Financial Statements"); the same applies hereinafter) pursuant to the provisions of Article 87, or if those are prepared following the Japan's modified international standards (meaning the Japan's modified international standards prescribed in Article 94 of the Regulation on Consolidated Financial Statements; the same applies hereinafter) pursuant to the provisions of Article 88, which are equivalent to interim consolidated balance sheets, interim consolidated profit and loss statements, interim consolidated statements of comprehensive income, interim consolidated statements of changes in net assets and interim consolidated cash flow statements which need to be prepared following the designated international accounting standards or the Japan's modified international standards; the same applies hereinafter) are governed by the provisions of this Regulation, except for those to which the provisions of Article 2 of the Regulation on Terminology, Forms, and Preparation Methods of Interim Financial Statements (Ministry of Finance Order No. 38 of 1977 apply; hereinafter referred to as the "Regulation on Interim Financial Statements"), and any particulars that are not provided for under this Regulation are to follow the business accounting standards generally accepted as fair and appropriate.

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

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

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

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

第一条の二法第二条第一項第五号又は第九号に掲げる有価証券の発行者（同条第五項に規定する発行者をいう。次条において同じ。）のうち、次に掲げる要件の全てを満たす株式会社（以下「指定国際会計基準特定会社」という。）が提出する中間連結財務諸表の用語、様式及び作成方法は、第六章第一節の定めるところによることができる。

Article 1-2The terminology, forms, and preparation methods of interim consolidated financial statements submitted by an issuer (meaning the issuer prescribed in Article 2, paragraph (5) of the Act; the same applies in the following Article) of the securities set forth in paragraph (1), item (v) or (ix) of that Article, which is a stock company satisfying all of the following requirements (hereinafter referred to as a "specified company complying with designated international accounting standards") may be governed by the provisions of Chapter VI, Section 1:

第一条の三法第二条第一項第五号又は第九号に掲げる有価証券の発行者のうち、次に掲げる要件の全てを満たす株式会社（以下「修正国際基準特定会社」という。）が提出する中間連結財務諸表の用語、様式及び作成方法は、第六章第二節の定めるところによることができる。

Article 1-3The terminology, forms, and preparation methods of interim consolidated financial statements submitted by an issuer of the securities set forth in Article 2, paragraph (1), item (v) or (ix) of the Act, which is a stock company satisfying all of the following requirements (hereinafter referred to as a "specified company complying with the Japan's modified international standards") may be governed by the provisions of Chapter VI, Section 2:

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

Article 2In this Regulation, the meanings of the terms listed in the following items are as provided for in the respective items:

第三条中間連結財務諸表提出会社は、当該会社の中間会計期間の末日を中間連結決算日と定め、当該日を基準として中間連結財務諸表を作成するものとする。

Article 3(1)A company submitting interim consolidated financial statements is to set the last day of its interim accounting period as its interim consolidated closing date, and prepare interim consolidated financial statements based on the relevant date.

２前項の場合において、中間連結財務諸表の作成に係る期間（以下「中間連結会計期間」という。）は、当該中間連結決算日の前連結決算日の翌日から当該中間連結決算日までの期間とする。

(2)In the case referred to in the preceding paragraph, the period for which interim consolidated financial statements are prepared (hereinafter referred to as the "interim consolidated accounting period") is the period from the day following the interim consolidated closing date immediately before the relevant interim consolidated closing date to the relevant interim consolidated closing date.

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

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

第四条の二当中間連結会計期間に係る中間連結財務諸表は、当該中間連結財務諸表の一部を構成するものとして比較情報（次の各号に掲げる中間連結財務諸表の区分に応じ、当該中間連結財務諸表に記載された事項に対応するものとして当該各号に定める事項）を含めて作成しなければならない。

Article 4-2Interim consolidated financial statements for the current interim consolidated accounting period must be prepared, as a component of the interim consolidated financial statements that include comparative information (meaning the particulars set forth in the following items as those corresponding to the particulars included in the interim consolidated financial statements for the respective categories of interim consolidated financial statements set forth in those items):

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

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

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

(2)If any subsidiary company which needs to be included in the scope of consolidation pursuant to the provisions of the preceding paragraph is immaterial in terms of its assets, net sales (including revenues from services; the same applies hereinafter), profit or loss, retained earnings and cash flows and any other items, to the extent that even if it is excluded from the scope of consolidation, making reasonable assumptions of the financial position, operating results and cash flow situation of the business group would not be prevented, the subsidiary company may be excluded from the scope of consolidation.

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

(3)If there is any material particular concerning the financial position, operating results or cash flow situation of a company, etc. (meaning a company, designated corporation, partnership or any other business entity equivalent thereto (including a business entity equivalent thereto in a foreign state); the same applies hereinafter) set forth as follows, which is found to have an impact on assumptions of the financial position, operating results and cash flow situation of the business group, the details thereof must be set down in the notes in the interim consolidated financial statements:

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

Article 6When preparing interim consolidated financial statements, assets and liabilities of consolidated subsidiary companies must be valuated, investments made by the company submitting the interim consolidated financial statements in consolidated subsidiary companies must be offset against the corresponding equity of the consolidated subsidiary companies, and any other items between the consolidated companies that need to be eliminated must be eliminated.

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

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

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

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

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

Article 8With regard to consolidated companies' corporate tax and any other taxes that are imposed on the amounts of profits as the tax base (hereinafter referred to as "corporate tax, etc."), interim consolidated financial statements must be prepared by using tax effect accounting (meaning an accounting process which, if the amounts of assets and liabilities recorded on the interim consolidated balance sheet and the amounts of assets and liabilities determined by calculating the taxable income is different, reasonably matches the amount of interim net income before the corporate tax, etc. is deducted with the amount of corporate tax, etc. through appropriate inter-period allocation of the amount of corporate tax, etc. pertaining to the differences; the same applies hereinafter).

第九条その中間会計期間の末日が中間連結決算日と異なる連結子会社は、中間連結決算日において、中間連結財務諸表作成の基礎となる中間財務諸表を作成するために必要とされる中間決算を行わなければならない。ただし、当該連結子会社の中間会計期間の末日と中間連結決算日との差異が三か月を超えない場合において、当該中間会計期間に係る中間財務諸表を基礎として中間連結財務諸表を作成するときは、この限りでない。

Article 9Any consolidated subsidiary company whose last day of the interim accounting period differs from the interim consolidated closing date must, on the interim consolidated closing date, settle its accounts necessary for preparing interim financial statements that serve as the basis for preparation of interim consolidated financial statements; provided, however, that this does not apply if the difference between the last day of the interim accounting period of the consolidated subsidiary company and the interim consolidated closing date is not more than three months, and interim consolidated financial statements are prepared based on the interim financial statements for the interim accounting period.

第十条連結の範囲に関する事項その他中間連結財務諸表作成のための基本となる重要な事項については、次に掲げる事項に区別して注記しなければならない。

Article 10(1)Particulars concerning the scope of consolidation and other material particulars that serve as the basis for preparing interim consolidated financial statements must be categorized into the following particulars and set down in the notes:

２前項第一号に掲げる連結の範囲に関する事項については、次の各号に掲げる事項を記載するものとする。

(2)With regard to the particulars concerning the scope of consolidation set forth in item (i) of the preceding paragraph, the following particulars are to be entered:

３第一項第二号に掲げる持分法の適用に関する事項については、次の各号に掲げる事項を記載するものとする。

(3)With regard to the particulars concerning the application of the equity method set forth in paragraph (1), item (ii), the following particulars are to be entered:

４第一項第三号に掲げる連結子会社の中間決算日等に関する事項については、中間決算日が中間連結決算日と異なる連結子会社がある場合において、その内容及び当該連結子会社について中間連結財務諸表作成の基礎となる中間財務諸表を作成するための中間決算が行われたかどうかを記載するものとする。

(4)With regard to the particulars concerning the interim closing date, etc. of the consolidated subsidiary companies set forth in paragraph (1), item (iii), if it has any consolidated subsidiary company whose interim closing date differs from the interim consolidated closing date, the details thereof and whether or not the consolidated subsidiary company has settled its accounts for preparing interim financial statements that serve as the basis for preparation of interim consolidated financial statements are to be entered.

５第一項第四号に掲げる会計方針に関する事項については、中間連結財務諸表作成のための基礎となる事項であって、投資者その他の中間連結財務諸表の利用者の理解に資するものを記載するものとする。

(5)With regard to the particulars concerning accounting policies set forth in paragraph (1), item (iv), the particulars that serve as the basis for preparation of interim consolidated financial statements and that help investors and other users to understand the interim consolidated financial statements are to be entered.

第十一条中間連結財務諸表作成のための基本となる重要な事項のうち、連結の範囲又は持分法適用の範囲を変更した場合には、その旨及び変更の理由を注記しなければならない。

Article 11Among the material particulars that serve as the basis for the preparation of interim consolidated financial statements, if the scope of consolidation or the scope of the equity method to be applied has been changed, a statement to that effect and the reason for the change must be set down in the notes.

第十一条の二中間財務諸表等規則第五条（第一項ただし書、第二項ただし書及び第三項ただし書を除く。）の規定は、会計基準等（財務諸表等規則第八条の三第一項本文に規定する会計基準等をいう。次条において同じ。）の改正等（同項本文に規定する会計基準等の改正等をいう。次条において同じ。）に伴い会計方針の変更を行った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは「中間連結財務諸表」と、「事業年度」とあるのは「連結会計年度」と、「中間会計期間」とあるのは「中間連結会計期間」と、「財務諸表に」とあるのは「連結財務諸表に」と読み替えるものとする。

Article 11-2The provisions of Article 5 (excluding the proviso to paragraph (1), the proviso to paragraph (2), and the proviso to paragraph (3)) of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where changes are made in accounting policies occasioned by the revision, etc. of accounting standards, etc. (meaning the revision, etc. of accounting standards, etc. (meaning the accounting standards, etc. prescribed in the main clause of paragraph (1) of that Article; the same applies in the following Article) prescribed in the main clause of that paragraph; the same applies in the following Article). In this case, the terms "interim financial statements", "business year", "interim accounting period", and "financial statements" in Article 5 of the Regulation on Interim Financial Statements are deemed to be replaced with "interim consolidated financial statements", "consolidated fiscal year", "interim consolidated accounting period", and "consolidated financial statements" respectively.

第十一条の三中間財務諸表等規則第五条の二（第一項ただし書及び第二項ただし書を除く。）の規定は、会計基準等の改正等以外の正当な理由により会計方針の変更を行った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは「中間連結財務諸表」と、「事業年度」とあるのは「連結会計年度」と、「中間会計期間」とあるのは「中間連結会計期間」と読み替えるものとする。

Article 11-3The provisions of Article 5-2 (excluding the proviso to paragraph (1) and the proviso to paragraph (2)) of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where changes are made in accounting policies based on justifiable grounds other than the revision, etc. of accounting standards, etc. In this case, the terms "interim financial statements", "business year", and "interim accounting period" in that Article are deemed to be replaced with "interim consolidated financial statements", "consolidated fiscal year", and "interim consolidated accounting period" respectively.

第十一条の四中間財務諸表等規則第五条の二の二（第四項を除く。）の規定は、表示方法の変更を行った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは「中間連結財務諸表」と、「事業年度」とあるのは「連結会計年度」と、「中間会計期間」とあるのは「中間連結会計期間」と読み替えるものとする。

Article 11-4The provisions of Article 5-2-2 (excluding paragraph (4)) of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where a change is made in presentation method. In this case, the terms "interim financial statements", "business year", and "interim accounting period" in that Article are deemed to be replaced with "interim consolidated financial statements", "consolidated fiscal year", and "interim consolidated accounting period" respectively.

第十一条の五中間財務諸表等規則第五条の二の三の規定は、会計上の見積りの変更を行った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは、「中間連結財務諸表」と読み替えるものとする。

Article 11-5The provisions of Article 5-2-3 of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where a change in accounting estimate occurred. In this case, the term "interim financial statements" in that Article is deemed to be replaced with "interim consolidated financial statements".

第十一条の六中間財務諸表等規則第五条の二の四の規定は、会計方針の変更を会計上の見積りの変更と区別することが困難な場合について準用する。この場合において、同条中「中間財務諸表」とあるのは、「中間連結財務諸表」と読み替えるものとする。

Article 11-6The provisions of Article 5-2-4 of the Regulation on Interim Financial Statements apply mutatis mutandis to the case where it is difficult to distinguish a change in accounting policies from a change in accounting estimate. In this case, the term "interim financial statements" in that Article is deemed to be replaced with "interim consolidated financial statements".

第十一条の七中間財務諸表等規則第五条の二の五の規定は、修正再表示を行った場合について準用する。この場合において、同条中「中間財務諸表」とあるのは「中間連結財務諸表」と、「事業年度」とあるのは「連結会計年度」と、「中間会計期間」とあるのは「中間連結会計期間」と読み替えるものとする。

Article 11-7The provisions of Article 5-2-5 of the Regulation on Interim Financial Statements apply mutatis mutandis to the restatement of the interim financial statements. In this case, the terms "interim financial statements", "business year", and "interim accounting period" in that Article are deemed to be replaced with "interim consolidated financial statements", "consolidated fiscal year", and "interim consolidated accounting period" respectively.

第十二条中間連結決算日後、連結会社並びに持分法が適用される非連結子会社及び関連会社の当該中間連結財務諸表に係る中間連結会計期間が属する連結会計年度（当該中間連結会計期間を除く。）以降の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす事象（以下「重要な後発事象」という。）が発生したときは、当該事象を注記しなければならない。ただし、その中間会計期間の末日が中間連結決算日と異なる子会社及び関連会社については、当該子会社及び関連会社の中間決算日後に発生した当該事象を注記しなければならない。

Article 12If any event that has a material impact on the financial position, operating results and cash flow situation of consolidated companies, and non-consolidated subsidiary companies and affiliated companies to which the equity method is applied, in and after the consolidated fiscal year pertaining to the interim consolidated accounting period for the relevant interim consolidated financial statements (excluding the relevant interim consolidated accounting period) occurs after the interim consolidated closing date (hereinafter referred to as "material post-balance sheet events"), the event must be set down in the notes; provided, however, that, with regard to any subsidiary company or affiliated company whose last day of its interim accounting period differs from the interim consolidated closing date, the event that occurs after the interim closing date of the subsidiary company or affiliated company must be set down in the notes.

第十三条この規則において特に定める注記のほか、中間連結財務諸表提出会社の利害関係人が企業集団の財政状態、経営成績及びキャッシュ・フローの状況に関する適正な判断を行うために必要と認められる事項があるときは、当該事項を注記しなければならない。

Article 13In addition to the notes particularly specified in this Regulation, if there are any particulars that are found to be necessary for interested parties of the company submitting interim consolidated financial statements to make adequate assumptions of the financial position, operating results and cash flow situation of the business group, the particulars must be set down in the notes.

第十四条企業を構成する一定の単位（以下「報告セグメント」という。）に関する情報（以下「セグメント情報」という。）については、次に掲げる事項を様式第一号に定めるところにより注記しなければならない。

Article 14(1)With regard to information on a certain unit of an enterprise (hereinafter referred to as a "reporting segment") (hereinafter referred to as "segment information"), the following particulars must be set down in the notes as specified in Form No. 1:

２報告セグメントに関連する情報（様式第二号において「関連情報」という。）については、次に掲げる事項を同様式に定めるところにより注記しなければならない。

(2)With regard to information related to a reporting segment (referred to as "related information" in Form No. 2), the following particulars must be set down in the notes as specified in that form:

３中間連結貸借対照表又は中間連結損益計算書において、次に掲げる項目を計上している場合には、報告セグメントごとの概要を様式第三号に定めるところにより注記しなければならない。

(3)If the following items are recorded on the interim consolidated balance sheet or the interim consolidated profit and loss statements, the outline of each reporting segment must be set down in the notes as specified in Form No. 3:

４前三項の規定にかかわらず、重要性の乏しいものについては、注記を省略することができる。

(4)Notwithstanding the provisions of the preceding three paragraphs, notes may be omitted for particulars that are not material.

第十五条財務諸表等規則第八条の六（第四項を除く。）の規定は、リース取引について準用する。この場合において、同条第一項及び第三項中「財務諸表提出会社」とあるのは「連結会社」と、同条第一項第一号イ及び第二号並びに第二項中「当事業年度末」とあるのは「当中間連結会計期間末」と、同条第一項第二号ロ中「貸借対照表日後五年内」とあるのは「中間連結決算日の翌日から起算して五年以内の日」と、「貸借対照表日後五年超」とあるのは「中間連結決算日の翌日から起算して五年を経過した日以降」と、同条第二項中「一年内」とあるのは「中間連結決算日の翌日から起算して一年以内の日」と、同条第三項中「貸借対照表」とあるのは「中間連結貸借対照表」と読み替えるものとする。

Article 15The provisions of Article 8-6 (excluding paragraph (4)) of the Regulation on Financial Statements apply mutatis mutandis to lease transactions. In this case, the term "company submitting the financial statements" in paragraphs (1) and (3) of that Article is deemed to be replaced with "consolidated companies", the term "at the end of the current business year" in paragraph (1), item (i), (a) and item (ii) and paragraph (2) of that Article is deemed to be replaced with "at the end of the current interim consolidated accounting period", the phrases "within five years from the balance sheet date" and "after five years from the balance sheet date" in paragraph (1), item (ii), (b) of that Article are deemed to be replaced with "on the day within five years from the day following the interim consolidated closing date" and "after five years from the day following the interim consolidated closing date" respectively, the phrase "within one year" in paragraph (2) of that Article is deemed to be replaced with "on the day within one year from the day following the interim consolidated closing date", and the term "balance sheet" in paragraph (3) of that Article is deemed to be replaced with "interim consolidated balance sheet".

第十五条の二連結財務諸表規則第十五条の五の二第一項（第一号を除く。）及び第二項の規定は、金融商品について準用する。この場合において、同条第一項第二号中「連結決算日」とあるのは「中間連結決算日」と、「連結貸借対照表の」とあるのは「中間連結貸借対照表の」と、「連結貸借対照表計上額」とあるのは「中間連結貸借対照表計上額」と、同項第三号中「連結貸借対照表に」とあるのは「中間連結貸借対照表に」と、「連結決算日」とあるのは「中間連結決算日」と、同条第二項中「連結貸借対照表計上額」とあるのは「中間連結貸借対照表計上額」と読み替えるものとする。

Article 15-2The provisions of Article 15-5-2, paragraphs (1) (excluding item (i)) and (2) of the Regulation on Consolidated Financial Statements apply mutatis mutandis to financial instruments. In this case, the terms "consolidated closing date", "of the consolidated balance sheet", and "amounts recorded on the consolidated balance sheet" in paragraph (1), item (ii) of that Article are deemed to be replaced with "interim consolidated closing date", "of the interim consolidated balance sheet", and "amounts recorded on the interim consolidated balance sheet" respectively, the terms "consolidated balance sheet" and "consolidated closing date" in item (iii) of that paragraph are deemed to be replaced with "interim consolidated balance sheet" and "interim consolidated closing date", respectively, and the term "amounts recorded on the consolidated balance sheet" in paragraph (2) of that Article is deemed to be replaced with "amounts recorded on the interim consolidated balance sheet".

第十六条連結財務諸表規則第十五条の六第一項（第一号、第四号及び第五号を除く。）の規定は、有価証券について準用する。この場合において、同条第一項第二号及び第三号中「連結決算日」とあるのは「中間連結決算日」と、「連結貸借対照表計上額」とあるのは「中間連結貸借対照表計上額」と読み替えるものとする。

Article 16The provisions of Article 15-6, paragraphs (1) (excluding items (i), (iv) and (v)) of the Regulation on Consolidated Financial Statements apply mutatis mutandis to securities. In this case, the terms "consolidated closing date" and "amount recorded on the consolidated balance sheet" in paragraph (1), items (ii) and (iii) of that Article are deemed to be replaced with "interim consolidated closing date" and "amount recorded on the interim consolidated balance sheet" respectively.

第十七条第十五条の二に規定する事項のほか、デリバティブ取引（ヘッジ会計（財務諸表等規則第八条第六十九項に規定する会計処理をいう。次項及び第四項において同じ。）が適用されていないものに限る。）については、取引の対象物（通貨、金利、株式、債券、商品及びその他の取引の対象物をいう。次項において同じ。）の種類ごとの中間連結決算日における契約額又は契約において定められた元本相当額、中間連結決算日における時価及び評価損益を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

Article 17(1)In addition to the particulars prescribed in Article 15-2, with regard to derivatives transactions (limited to those to which hedge accounting (meaning the accounting process prescribed in Article 8, paragraph (69) of the Regulation on Financial Statements; the same applies in the following paragraph and paragraph (4)) is not used), the contract amount as of the interim consolidated closing date or the principal equivalent amount specified in the contract, the market price and valuation gain or loss as of the interim consolidated closing date must be set down in the notes, for each type of subject matter of the transaction (meaning currencies, money rates, shares, bonds, commodities and any other subject matter of the transaction; the same applies in the following paragraph); provided, however, that notes may be omitted for particulars that are not material.

２前項の規定にかかわらず、デリバティブ取引のうちヘッジ会計が適用されているものについては、取引の対象物の種類ごとの中間連結決算日における契約額又は契約において定められた元本相当額及び中間連結決算日における時価を注記することができる。

(2)Notwithstanding the provisions of the preceding paragraph, with regard to derivatives transactions to which hedge accounting is used, the contract amount as of the interim consolidated closing date or the principal equivalent amount specified in the contract, and the market price as of the interim consolidated closing date may be set down in the notes, for each type of subject matter of the transaction.

３第一項に規定する事項は、取引（先物取引、オプション取引、先渡取引、スワップ取引及びその他のデリバティブ取引をいう。次項において同じ。）の種類、市場取引（財務諸表等規則第八条第十項第三号に規定する市場取引をいう。）又は市場取引以外の取引、買付約定に係るもの又は売付約定に係るもの、中間連結決算日から取引の決済日又は契約の終了時までの期間及びその他の項目に区分して記載しなければならない。

(3)The particulars prescribed in paragraph (1) that need to be entered must be categorized according to the type of transaction (meaning futures transactions, options transactions, forward transactions, swap transactions and any other derivatives transactions; the same applies in the following paragraph), market transaction (meaning the market transactions specified in Article 8, paragraph (10), item (iii) of the Regulation on Financial Statements) or off-market transaction, particulars pertaining to a purchase contract or a sales contract, the period from the interim consolidated closing date to the settlement date for the trade or the length of period until the contract ends, and other particulars.

４第二項に規定する事項は、ヘッジ会計の方法、取引の種類、ヘッジ対象（財務諸表等規則第八条第六十九項に規定するヘッジ対象をいう。）及びその他の項目に区分して記載しなければならない。

(4)The particulars prescribed in paragraph (2) that need to be entered must be categorized according to the methods including hedge accounting, the type of transaction, the hedged items (meaning the hedged items specified in Article 8, paragraph (69) of the Regulation on Financial Statements), and other particulars.

第十七条の二財務諸表等規則第八条の十四第一項の規定は、ストック・オプション若しくは自社株式オプションを付与又は自社の株式を交付している場合について準用する。この場合において、同項第一号中「事業年度」とあるのは、「中間連結会計期間」と読み替えるものとする。

Article 17-2The provisions of Article 8-14, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to the cases where stock options or share options in the company have been granted or the shares in the company have been issued. In this case, the term "business year" in item (i) of that paragraph is deemed to be replaced with "interim consolidated accounting period".

第十七条の三中間財務諸表等規則第五条の九（第四項を除く。）の規定は、ストック・オプションを付与している場合について準用する。この場合において、同条第一項中「中間会計期間」とあるのは「中間連結会計期間」と、「中間財務諸表提出会社」とあるのは「中間連結財務諸表提出会社」と読み替えるものとする。

Article 17-3The provisions of Article 5-9 (excluding paragraph (4)) of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the cases where stock options have been granted. In this case, the terms "interim accounting period" and "company submitting interim financial statements" in paragraph (1) of that Article are deemed to be replaced with "interim consolidated accounting period" and "company submitting interim consolidated financial statements".

第十七条の四連結財務諸表規則第十五条の十二の規定は、他の企業又は企業を構成する事業の取得による企業結合が行われた場合について準用する。この場合において、同条中「連結会計年度」とあるのは「中間連結会計期間」と、同条第一項第二号中「連結財務諸表」とあるのは「中間連結財務諸表」と、同項第十二号及び第三項第一号中「連結損益計算書」とあるのは「中間連結損益計算書」と読み替えるものとする。

Article 17-4The provisions of Article 15-12 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the case where an acquisition of another enterprise or a business segment of another enterprise has been done through business combination. In this case, the term "consolidated fiscal year" in that Article is deemed to be replaced with "interim consolidated accounting period", the term "consolidated financial statements" in paragraph (1), item (ii) of that Article is deemed to be replaced with "interim consolidated financial statements", and the term "consolidated profit and loss statements" in item (xii) of that paragraph and paragraph (3), item (i) is deemed to be replaced with "interim consolidated profit and loss statements".

第十七条の五削除

Article 17-5Deleted

第十七条の六連結財務諸表等規則第十五条の十四の規定は、共通支配下の取引等について準用する。この場合において、同条中「連結会計年度」とあるのは、「中間連結会計期間」と読み替えるものとする。

Article 17-6The provisions of Article 15-14 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to a common control transaction, etc. In this case, the term "consolidated fiscal year" in that Article is deemed to be replaced with "interim consolidated accounting period".

第十七条の七財務諸表等規則第八条の二十二（第三項を除く。）の規定は、共同支配企業の形成について準用する。この場合において、同条中「事業年度」とあるのは、「中間連結会計期間」と読み替えるものとする。

Article 17-7The provisions of Article 8-22 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to formation of jointly controlled enterprises. In this case, the term "business year" in that Article is deemed to be replaced with "interim consolidated accounting period".

第十七条の八連結財務諸表規則第十五条の十六の規定は、重要な事業分離について準用する。この場合において、同条第一項及び第三項中「連結会計年度」とあるのは「中間連結会計期間」と、同条第一項第四号中「連結損益計算書」とあるのは「中間連結損益計算書」と読み替えるものとする。

Article 17-8The provisions of Article 15-16 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to a material business divestiture. In this case, the term "consolidated fiscal year" in paragraphs (1) and (3) of that Article is deemed to be replaced with "interim consolidated accounting period" and the term "consolidated profit and loss statements" in paragraph (1), item (iv) of that Article is deemed to be replaced with "interim consolidated profit and loss statements".

第十七条の九財務諸表等規則第八条の二十四第一項の規定は、企業結合に該当しない事業分離について準用する。

Article 17-9The provisions of Article 8-24, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to a business divestiture that does not fall under a business combination.

第十七条の十連結財務諸表規則第十五条の十八の規定は、子会社の企業結合について準用する。この場合において、同条中「連結会計年度」とあるのは「中間連結会計期間」と、同条第一項中「連結財務諸表提出会社」とあるのは「中間連結財務諸表提出会社」と、同項第四号中「連結損益計算書」とあるのは「中間連結損益計算書」と読み替えるものとする。

Article 17-10The provisions of Article 15-18 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to an acquisition of a subsidiary company through a business combination. In this case, the term "consolidated fiscal year" in that Article is deemed to be replaced with "interim consolidated accounting period", the term "company submitting consolidated financial statements" in paragraph (1) of that Article is deemed to be replaced with "company submitting interim consolidated financial statements" and the term "consolidated profit and loss statements" in item (iv) of that paragraph is deemed to be replaced with "interim consolidated profit and loss statements".

第十七条の十一財務諸表等規則第八条の二十五（第三項を除く。）の規定は、企業結合に関する重要な後発事象及び中間連結決算日までに主要な条件について合意をした企業結合であって同日までに完了していないものについて準用する。この場合において、同条中「貸借対照表日」とあるのは、「中間連結決算日」と読み替えるものとする。

Article 17-11The provisions of Article 8-25 (excluding paragraph (3)) of the Regulation on Financial Statements apply mutatis mutandis to a material post-balance sheet event related to a business combination and a business combination wherein an agreement on major conditions has been reached prior to the interim consolidated closing date, but has not been done by that date. In this case, the term "balance sheet date" in that Article is deemed to be replaced with "interim consolidated closing date".

第十七条の十二財務諸表等規則第八条の二十六第一項の規定は、事業分離に関する重要な後発事象及び中間連結決算日までに主要な条件について合意をした事業分離であって同日までに完了していないものについて準用する。この場合において、同項中「貸借対照表日」とあるのは、「中間連結決算日」と読み替えるものとする。

Article 17-12The provisions of Article 8-26, paragraph (1) of the Regulation on Financial Statements apply mutatis mutandis to a material post-balance sheet event related to a business divestiture and a business divestiture wherein an agreement major conditions has been reached prior to the interim consolidated closing date, but has not been done by that date. In this case, the term "balance sheet date" in that paragraph is deemed to be replaced with "interim consolidated closing date".

第十七条の十三連結財務諸表規則第十五条の二十一の規定は、子会社の企業結合に関する後発事象及び主要な条件について合意をした子会社の行う企業結合であって中間連結決算日までに完了していないものについて準用する。この場合において、同条中「連結決算日」とあるのは、「中間連結決算日」と読み替えるものとする。

Article 17-13The provisions of Article 15-21 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to a post-balance sheet event related to a business combination done by a subsidiary company, wherein an agreement on major conditions has been reached, but has not been done before the interim consolidated closing date. In this case, the term "consolidated closing date" in that Article is deemed to be replaced with "interim consolidated closing date".

第十七条の十四中間財務諸表等規則第五条の十八の規定は、中間連結財務諸表提出会社について準用する。この場合において、同条中「中間貸借対照表日」とあるのは「中間連結決算日」と、同条第四号中「中間財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 17-14The provisions of Article 5-18 of the Regulation on Interim Financial Statements apply mutatis mutandis to a company submitting interim consolidated financial statements. In this case, the term "interim balance sheet date" in that Article is deemed to be replaced with "interim consolidated closing date" and the term "interim financial statements" in item (iv) of that Article is deemed to be replaced with "interim consolidated financial statements".

第十七条の十五財務諸表等規則第八条の二十八第一項（第一号イ及びロを除く。）の規定は、資産除去債務について準用する。この場合において、同項中「貸借対照表」とあるのは「中間連結貸借対照表」と、「当該事業年度」とあるのは「当中間連結会計期間」と読み替えるものとする。

Article 17-15The provisions of Article 8-28, paragraph (1) (excluding item (i), (a) and (b)) of the Regulation on Financial Statements apply mutatis mutandis to asset retirement obligations. In this case, the terms "balance sheet" and "the relevant business year" in that paragraph are deemed to be replaced with "interim consolidated balance sheet" and "the current Interim consolidated accounting period" respectively.

第十七条の十六連結財務諸表規則第十五条の二十四（第一号及び第四号を除く。）の規定は、賃貸等不動産（同条に規定する賃貸等不動産をいう。次項において同じ。）について準用する。この場合において、同条第二号中「連結貸借対照表計上額」とあるのは「中間連結貸借対照表計上額」と、「連結会計年度」とあるのは「中間連結会計期間」と、同条第三号中「連結決算日」とあるのは「中間連結決算日」と読み替えるものとする。

Article 17-16(1)The provisions of Article 15-24 of the Regulation on Consolidated Financial Statements (excluding items (i) and (iv)) apply mutatis mutandis to real properties for rent, etc. (meaning a real property for rent, etc. as specified in that Article; the same applies in the following paragraph). In this case, the phrase "amount recorded on the consolidated balance sheet" and the term "consolidated fiscal year" in item (ii) of that Article are deemed to be replaced with "amount recorded on the interim consolidated balance sheet" and "interim consolidated accounting period" respectively, and the term "consolidated closing date" in item (iii) of that Article is deemed to be replaced with "interim consolidated closing date".

２前項において準用する連結財務諸表規則第十五条の二十四第二号及び第三号に掲げる事項のうち、賃貸等不動産の中間連結貸借対照表計上額及び中間連結決算日における時価に前連結会計年度の末日に比して著しい変動が認められない場合には、その旨を記載することにより、これらの号に掲げる事項の注記を省略することができる。

(2)Among the particulars set forth in Article 15-24, items (ii) and (iii) of the Regulation on Consolidated Financial Statements as applied mutatis mutandis pursuant to the preceding paragraph, if substantial fluctuations are not recognized in the amount of real properties for rent, etc. recorded on the interim consolidated balance sheet and the market price thereof as of the interim consolidated closing date compared to those of the last day of the previous consolidated fiscal year, notes may be omitted for the particulars set forth in those items by making a statement to that effect.

第十七条の十七連結財務諸表規則第十五条の二十七の規定は、市場価格の変動により利益を得る目的をもって所有する棚卸資産について準用する。

Article 17-17The provisions of Article 15-27 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to inventory assets held for the purpose of earning profits from fluctuations in market prices.

第十七条の十八財務諸表等規則第八条の三十二（第四項及び第五項を除く。）の規定は、顧客との契約から生じる収益について準用する。この場合において、同条第一項中「財務諸表」とあるのは「中間連結財務諸表」と、同項第三号中「当事業年度末」とあるのは「当中間連結会計期間末」と、「翌事業年度以降」とあるのは「当中間連結会計期間の末日後」と読み替えるものとする。

Article 17-18(1)The provisions of Article 8-32 (excluding paragraphs (4) and (5)) of the Regulation on Financial Statements apply mutatis mutandis to revenues from contracts with customers. In this case, the term "financial statements" in paragraph (1) of that Article is deemed to be replaced with "interim consolidated financial statements", and the terms "at the end of the current business year" and "after the following business year" in item (iii) of that paragraph are deemed to be replaced with "at the end of the current interim consolidated accounting period" and "after the last day of the current interim consolidated accounting period", respectively.

２前項において準用する財務諸表等規則第八条の三十二第一項第二号及び第三号に規定する事項については、顧客との契約に基づく履行義務の充足と当該契約から生じるキャッシュ・フローとの関係並びに前連結会計年度末において存在する顧客との契約から当連結会計年度以降に認識すると見込まれる収益の金額及び時期（これらに関連する顧客との契約から生じる収益を理解するための基礎となる情報を含む。）に重要な変動が認められない場合は、当該事項の記載を省略することができる。

(2)If significant changes are not recognized in the relationship between the fulfilment of performance obligations based on the contracts with customers and cash flows arising from those contracts, and the amount of the revenues from contracts with customers that exist at the end of the preceding consolidated accounting period and when it is expected to be recognized after the current consolidated accounting period (including information that serves as the basis for understanding revenues from contracts with customers related to these), the particulars prescribed in Article 8-32, paragraph (1), items (ii) and (iii) of the Regulation on Financial Statements as applied mutatis mutandis pursuant to the preceding paragraph may be omitted.

第十八条第十条の規定による注記は、中間連結キャッシュ・フロー計算書の次に記載しなければならない。

Article 18(1)The things noted under Article 10 must be included immediately after the interim consolidated cash flow statements.

２第十一条から第十一条の七までの規定による注記は、第十条の規定による注記の次に記載しなければならない。

(2)The things noted under Articles 11 through 11-7 must be included immediately after the notes under Article 10.

３この規則（第十条から第十一条の七までを除く。）の規定による注記は、第十条から第十一条の七までの規定による注記の次に記載しなければならない。ただし、次に掲げる場合は、この限りでない。

(3)The things noted under this Regulation (excluding Articles 10 through 11-7) must be included immediately after the notes under Articles 10 through 11-7; provided, however, that this does not apply in the following cases:

４第十七条の十四の規定による注記は、前項の規定にかかわらず、中間連結キャッシュ・フロー計算書の次に記載しなければならない。この場合において、第十条の規定による注記は、第一項の規定にかかわらず、第十七条の十四の規定による注記の次に記載しなければならない。

(4)Notwithstanding the provisions of the preceding paragraph, the things noted under Article 17-14 must be included immediately after the interim consolidated cash flow statements. In this case, notwithstanding the provisions of paragraph (1), the notes under Article 10 must be included immediately after the notes under Article 17-14.

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

(5)If the notes related to a specific account title are included pursuant to the provisions of this Regulation, the association between the account title and the notes must be clearly stated by using a method to append a symbol to the account title or another method similar thereto.

第十九条中間連結財務諸表に掲記される科目その他の事項の金額は、百万円単位又は千円単位をもって表示するものとする。

Article 19The amounts in the account titles and any other particulars contained in interim consolidated financial statements are to be presented in units of millions of yen or thousands of yen.

第八十九条連結財務諸表規則第九十五条から第九十八条までの規定は、中間連結財務諸表の用語、様式及び作成方法について準用する。

Article 89The provisions of Articles 95 to 98 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the terms, forms, and methods used for preparation of interim consolidated financial statements.