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)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)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).

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:

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:

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

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)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.

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:

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):

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)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)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:

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.

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)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.

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).

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.

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)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)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)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)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.

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.

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.

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.

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.

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".

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".

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.

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.

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.

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

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".

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".

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.

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)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)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)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.

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".

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".

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".

Article 17-5Deleted

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".

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".

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".

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.

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".

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".

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".

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".

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".

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.

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)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.

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.

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)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.

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

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

(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)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)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.

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.

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.