Article 1(1)From among the finance and accounting documents (hereinafter referred to as "financial documents") to be submitted pursuant to the provisions of Article 5, Article 7, paragraph (1), Article 9, paragraph (1), Article 10, paragraph (1), Article 24-4-7, paragraph (1) or (2) of the Financial Instruments and Exchange Act (hereinafter referred to as the "Act") (including as applied mutatis mutandis pursuant to paragraph (4) of that Article 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 ( the 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 quarterly financial statements (meaning quarterly balance sheets, quarterly profit and loss statements, and quarterly cash flow statements or, if they are prepared pursuant to designated international accounting standards (meaning designated international accounting standards prescribed in Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (the Ministry of Finance Order No. 28 of 1976; hereinafter referred to as the "Regulation Concerning Consolidated Financial Statements"); the same applies hereinafter) pursuant to the provisions of Article 83, paragraph (2); which are equivalents to quarterly balance sheets, quarterly profit and loss statements and quarterly cash flow statements which need to be propagated following the designated international accounting standards and statements of changes in shareholders' equity; the same applies hereinafter) are governed by the provisions of this Chapter to Chapter VI, excluding Article 2, 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 comply with the business accounting standards generally accepted as fair and appropriate prescribed in the preceding paragraph.

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

Article 1-2The terminology, forms, and preparation methods of quarterly financial statements submitted by a stock company satisfying all of the following requirements (hereinafter referred to as a "specified company complying with designated international accounting standards") from among the issuers (meaning the issuers prescribed in Article 2, paragraph (5) of the Act) of securities set forth in Article 2, paragraph (1), item (v) or (ix) of the Act may be governed by the provisions of Chapter VI:

Article 2From among the financial documents to be submitted by a foreign company (meaning the foreign company specified in Article 1-3 of the Regulation on Financial Statements; the same applies in Chapter VII), the terminology, forms, and preparation methods of quarterly financial documents are governed by the provisions of that Chapter.

Article 3In this Regulation, the meanings of the terms set forth in the following items are as prescribed in the respective items:

Article 4(1)Quarterly financial statements must be prepared in accordance with the accounting principles and procedures adopted for preparing financial statements, in principle.

(2)The accounting principles and procedures used for preparing financial statements for the previous business year and the accounting principles and procedures adopted for preparing quarterly financial statements for the cumulative quarterly accounting period as of the end of the immediately preceding quarterly accounting period or as of the end of the relevant quarterly accounting period must be applied continuously in the current quarterly accounting period, except in cases of making a change based on justifiable grounds.

(3)The same presentation method of quarterly financial statements must be applied continuously, except when those will be changed based on justifiable grounds.

Article 4-2(1)A company submitting quarterly financial statements must prepare a quarterly cash flow statement for the second cumulative quarterly accounting period (meaning the period from the first day of the fiscal year to the last day of the quarterly accounting period following the first quarterly accounting period of the fiscal year (hereinafter referred to as the "first quarterly accounting period") (hereinafter referred to as the "second quarterly accounting period")).

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

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

(4)Notwithstanding the provisions of the preceding paragraph, when it is difficult in practice to prepare a cash flow statement for the third quarter due to large-scale business combination being done in the third quarterly accounting period or other circumstances, preparation of the cash flow statement for the third quarter is not required. In this case, the fact that the cash flow statement for the third quarter cannot be prepared and the reason therefor must be set down in the notes.

Article 4-3Quarterly financial statements for the current quarterly accounting period and the current cumulative quarterly accounting period must be prepared by including, as components of the quarterly financial statements, comparative information (meaning the particulars set forth in the following items as those corresponding to the particulars included in the quarterly financial statements for the respective categories of quarterly financial statements listed in those items):

Article 5(1)If material changes are made in accounting policies according to the revisions, etc. of accounting standard, etc.(meaning revisions, etc. of accounting standards, etc.(meaning accounting standards, etc. prescribed in the main clause of Article 8-3, paragraph (1) of the Regulation on Financial Statements; the same applies hereinafter) prescribed in the main clause of that paragraph ; the same applies in the following Article) (limited to when the accounting standard, etc. do not provide for transitional measures concerning retrospective application thereof), the following particulars must be set down in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, if principle-based treatment pertaining to the retrospective application (meaning principle-based treatment pertaining to the retrospective application prescribed in the main clause of Article 8-3, paragraph (2) of the Regulation on Financial Statements; the same applies hereinafter) is not practically authorized in practice, the following particulars must be set down in the notes:

(3)If any accounting processes have been implemented in accordance with transitional measures related to the retrospective application prescribed in accounting standards, etc., and the retrospective application has not been performed, the following particulars must be set down in the notes:

(4)If it is difficult to calculate the accurate effects prescribed in paragraph (2), item (iii) and item (iv) of the preceding paragraph in a timely manner, an estimated amount obtained may be included by an appropriate method.

(5)The things noted under paragraphs (1) through (3) must be entered in the quarterly accounting periods within the fiscal year pertaining to the quarterly accounting period in which changes in accounting policies were made.

Article 5-2(1)If material changes are made in accounting policies based on justifiable grounds other than revisions, etc. of accounting standards, etc. the first quarterly accounting period, the following particulars must be set down in the notes:

(2)If material changes in accounting policies have been made based on justifiable grounds other than revisions, etc. of accounting standards, etc. in or after the second quarterly accounting period, the fact that changes in accounting policies were made in or after the second quarterly accounting period and the justifiable grounds therefor must be set down in the notes beyond the notes under the preceding paragraph.

(3)Notwithstanding the provisions of the preceding two paragraphs, if principle-based treatment pertaining to retrospective application is practically authorized, the following particulars must be set down in the notes:

(4)If it is difficult to calculate the accurate effects prescribed in item (iii) of the preceding paragraph in a timely manner, an estimated amount may be entered by an appropriate method.

(5)The things noted under paragraphs (1) through (3) must be set down in the notes in the quarterly accounting periods within the fiscal year pertaining to the quarterly accounting period in which changes in accounting policies were made.

(6)If material changes were made in accounting policies based on justifiable grounds other than revisions, etc. of accounting standards, etc. in or after the second quarterly accounting period of the previous business year, and any difference is found between the accounting policies applied to the comparative information included in the quarterly financial statements for the quarterly accounting period in the current fiscal year and accounting policies applied to the quarterly financial statements for the quarterly accounting period in the previous business year, a statement to that effect must be set down in the notes.

Article 5-3(1)If material changes in accounting estimates have been made, the following particulars must be set down in the notes:

(2)If it is difficult to calculate the accurate effects prescribed in item (ii) of the preceding paragraph in a timely manner, an estimated amount may be entered by an appropriate method.

(3)The things noted under paragraph (1) must be entered in the quarterly accounting periods within the fiscal year pertaining to the quarterly accounting period in which material changes in accounting estimates were made.

Article 5-4(1)If material changes in accounting policies have been made in the first quarterly accounting period, and it is difficult to distinguish the material changes in accounting policies from changes in accounting estimates, the following particulars must be set down in the notes:

(2)If material changes in accounting policies have been made in or after the second quarterly accounting period, and it is difficult to distinguish the material changes in accounting policies from changes in accounting estimates, the fact that changes in accounting policies were made in or after the second quarterly accounting period and the justifiable grounds therefor must be set down in the notes beyond the notes under the preceding paragraph.

(3)If it is difficult to calculate the accurate effects prescribed in paragraph (1), item (iii) in a timely manner, an estimated amount may be entered by an appropriate method.

(4)The things noted under paragraphs (1) and (2) must be entered in the quarterly accounting periods within the fiscal year pertaining to the quarterly accounting period in which material changes in accounting policies were made.

Article 5-5If the financial statements are restated d, the following particulars must be set down in the notes; provided, however, that notes may be omitted for particulars that are not material:

Article 7If an accounting method specific to the preparation of quarterly financial statements has been applied in accordance with business accounting standards generally accepted as fair and appropriate, a statement to that effect and the details thereof must be set down in the notes; provided, however, that the notes may be omitted if they are not material.

Article 8If any events that exert a material influence on the financial position, operating results and cash flow conditions of a company submitting quarterly financial statements in and after the fiscal year containing the quarterly accounting period pertaining to the relevant quarterly financial statements (excluding the cumulative quarterly accounting period as of the end of the relevant quarterly accounting period) occur after the quarterly balance sheet date, the events must be set down in the notes.

Article 8-2(1)By account title of a quarterly balance sheet concerning financial instruments, if the financial instruments are material for the operation of business of the company and there has been a significant fluctuation in the amount recorded on the quarterly balance sheet or any other amount as compared to the last day of the previous business year, the amount recorded on the quarterly balance sheet, the market value, and the difference between the amount recorded on the quarterly balance sheet and the market value, as of the quarterly balance sheet date must be set down in the notes for each account title of the quarterly balance sheet; provided, however, that the notes may be omitted if the difference between the amount recorded on the quarterly balance sheet and the market value and the difference between the amount recorded on the balance sheet for the previous business year and the market value are not material.

(2)Notwithstanding the provisions of the main clause of the preceding paragraph, if it is difficult to calculate the accurate amount in a timely manner with regard to the market values of financial instruments as of the quarterly balance sheet date for each account title of a quarterly balance sheet, an estimated amount may be entered.

(3)With regard to financial instruments reported on a quarterly balance sheet at market values, for each account title of a quarterly balance sheet concerning the financial instruments, the following particulars must be set down in the notes if the financial instruments are material for the operation of business of the company, and after classifying relevant financial instruments that are material for the operation of business of the company into appropriate items and categorizing the market values of the financial instruments for each classified item according to levels in which inputs to a market value measurement that have a material impact on the calculation of the market values are categorized, and as a result, there has been a significant fluctuation in these amounts as compared to the last day of the previous fiscal year:

(4)Notwithstanding the provisions of the preceding paragraph, after classifying the financial instruments reported on a quarterly balance sheet into appropriate items, if it is difficult to calculate the accurate amount in a timely manner with regard to the market values of the financial instruments as of the quarterly balance sheet date for each classified item, an estimated amount may be entered.

(5)Notwithstanding the provisions of the main clause of paragraph (1) and paragraph (2), particulars set forth in the main clause of paragraph (1) are not required to be entered for shares without a market price, capital investments, and other financial instruments equivalent to these as of the quarterly balance sheet date. In this case, a statement to that effect, the outline of the financial instruments, and the amount recorded on the quarterly balance sheet must be set down in the notes.

Article 9Beyond the particulars specified in the preceding Article, with regard to securities (limited to the securities set forth in the following items), if the securities are material for the operation of business of the company and there has been a significant fluctuation in the amount recorded on the quarterly balance sheet or any other amount of the securities as compared to the last day of the previous fiscal year, the particulars specified in the following items for the respective categories of securities set forth in those items must be set down in the notes; provided, however, that if it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be entered:

Article 10(1)Beyond the particulars prescribed in Article 8-2, with regard to derivatives transactions (those to which hedge accounting (meaning the accounting process prescribed in Article 8, paragraph (69) of the Regulation on Financial Statements) is applied may be excluded), if the transactions are material for the operation of business of the company and there has been a significant fluctuation in the contract amount or any other amount of the transactions as compared to the last day of the previous fiscal year, the contract amount or the principal equivalent amount specified in the contract, the market value, and valuation gain or loss as of the quarterly balance sheet date must be set down in the notes, by type of currencies, money rates, shares, bonds, commodities and any other subject matter of transactions; provided, however, that if it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be entered.

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

Article 10-2Notwithstanding the provisions of Article 8-2, Article 9 and Article 10, paragraph (1), a company submitting financial statements (excluding cases in which financial assets account for the majority of all assets and financial liabilities and liabilities arising from insurance contracts account for the majority of all liabilities) may omit notes under these provisions in the first quarterly accounting period and the third quarterly accounting period.

Article 11With regard to 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."), quarterly 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 quarterly balance sheet and the amounts of assets and liabilities determined by calculating the taxable income is different, reasonably matches the amount of quarterly net income before deducing the corporate tax, etc. with the amount of corporate tax, etc. through appropriate interperiod allocation of the amount of corporate tax, etc. pertaining to the differences; the same applies hereinafter).

Article 12If there is any affiliated company (meaning an entity that is regarded as an affiliated company of a company submitting quarterly consolidated financial statements pursuant to the provisions of Article 8, paragraphs (5) and (6) of the Regulation on Financial Statements; hereinafter the same applies in this paragraph), the amount of investment in the affiliated company, the amount of investment in the case where the equity method (meaning the method specified in Article 2, item (viii) of the Regulation on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements (Order of the Ministry of Finance No. 28 of 1976)) is applied to the investment, and the amount of investment return or investment loss must be set down in the notes; provided, however, that any affiliated company that is not material in terms of the profit or loss and the retained earnings and any other items may be excluded.

Article 15(1)If a business combination has been done during the current quarterly accounting period (excluding the cases specified in paragraph (1) of the following Article), the following particulars must be set down in the notes; provided, however, that the notes may be omitted if the transaction pertaining to the business combination is not material:

(2)Notwithstanding the provisions of the proviso to the preceding paragraph, if, the transactions pertaining to individual business combinations during the current quarterly accounting period are not material, but the transactions pertaining to multiple business combinations during the current quarterly accounting period are material as a whole, the particulars set forth in item (i) and items (iii) through (vi) of that paragraph must be set down in the notes for the transactions pertaining to the business combinations as a whole.

(3)In the quarterly accounting period in which a provisional accounting method pertaining to business combinations that had been done by the quarterly balance sheet date was determined, a statement to the effect that the method was determined, as well as the details and amounts of the review pertaining to the amount of goodwill that occurred set forth in paragraph (1), item (v) or the amount of gain from negative goodwill must be set down in the notes; provided, however, that if notes are omitted pursuant to the provisions of the proviso to paragraph (1), they are not required to be set down in the notes.

(4)If a material review has been reflected in the initially allocated amounts of the acquisition costs in the comparative information included in the quarterly financial statements in line with the determination of the provisional accounting method set forth in the preceding paragraph, the details and amounts of the review must be set down in the notes.

Article 16(1)If a business combination resulting in reverse acquisition has been done during the current quarterly accounting period, the particulars equivalent to the particulars set forth in paragraph (1), items (i) through (vi) of the preceding Article and the amount of influence that would be exerted on the quarterly balance sheet and the quarterly profit and loss statement if the purchase method is assumed to have been applied to the business combination must be set down in the notes.

(2)If the notes have been set down pursuant to the provisions of the preceding paragraph, the notes must continue to beset down in and after the quarterly accounting period following the quarterly accounting period in which the business combination was done unless the estimated amount of influence is not material.

(3)Notwithstanding the provisions of the preceding two paragraphs, in business combinations set forth in Article 8-18, paragraph (3), item (ii) or (iii) of the Regulation on Financial Statements, the notes are not required to be included when the enterprise specified in item (ii) or (iii) of that paragraph prepares consolidated financial statements; in this case, a statement to that effect must be set down in the notes.

Article 17(1)If a common control transaction, etc. has been done during the current quarterly accounting period, the following particulars must be set down in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the common control transaction, etc. is not material; provided, however, that if, individual common control transactions, etc. during the current quarterly accounting period are not material, the multiple common control transactions, etc. during the current quarterly accounting period are material as a whole, the particulars set forth in the items of that paragraph must be set down in the notes for the transactions pertaining to the business combinations as a whole.

(3)If a subsidiary company (meaning the subsidiary company specified in Article 8, paragraph (3) of the Regulation on Financial Statements; hereinafter the same applies in this paragraph) has absorbed its parent company (meaning the parent company specified in that paragraph; hereinafter the same applies in this paragraph) through an absorption-type merger, if the subsidiary company does not prepare quarterly consolidated financial statements, the estimated amount of influence that would have been exerted on the quarterly balance sheet and the quarterly profit and loss statement for the cumulative quarterly accounting period as of the end of the current quarterly accounting period in the case of assuming that the parent company has absorbed the subsidiary company through an absorption-type merger must be set down in the notes.

(4)(2) If the notes have been set down pursuant to the provisions of the preceding paragraph, the notes must be set down in and after the quarterly accounting period following the quarterly accounting period in which the business combination was done unless the estimated amount of influence is not material.

Article 18(1)If a formation of a jointly controlled enterprise (meaning a formation of a jointly controlled enterprise specified in Article 8-22, paragraph (1) of the Regulation on Financial Statements; hereinafter the same applies in this Article and paragraph (1) of the following Article) has been done during the current quarterly accounting period, the particulars equivalent to those set forth in items (i) and (ii) of paragraph (1) of the preceding Article must be stated. In this case, if the particulars equivalent to the particulars set forth in item (i) of that paragraph are entered, the reason for determining the business combination to be a formation of a jointly controlled enterprise must be entered.

(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the transaction pertaining to the formation of a jointly controlled enterprise is not material; provided, however, that if, the transactions pertaining to individual formations of a jointly controlled enterprise during the current quarterly accounting period are not material, but the transactions pertaining to multiple formations of a jointly controlled enterprise during the quarterly accounting period are material as a whole, the particulars set forth in that paragraph must be set down in the notes for the transactions pertaining to the business combinations as a whole.

Article 19(1)If a material business divestiture has been done during the current quarterly accounting period, and the business divestiture is neither categorized as a common control transaction, etc. nor formation of a jointly controlled enterprise, the divesting enterprise must set down the following particulars in the notes:

(2)The notes may be omitted for the particulars set forth in item (v) of the preceding paragraph if the continuing involvement is insignificant.

(3)If, the transactions pertaining to individual business divestitures during the current quarterly accounting period are not material, but the transactions pertaining to multiple business divestitures during the current quarterly accounting period are material as a whole, the particulars set forth in items (i) and (ii) of that paragraph must, notwithstanding the provisions of paragraph (1), be set down in the notes for the transactions pertaining to business divestitures as a whole.

Article 20If a business divestiture is not categorized as a business combination, the divested enterprise must set down the following particulars in the notes:

Article 21If, as of the quarterly balance sheet date, there is an event or circumstance that would raise material doubt about an assumption that the company will stay in business in the future (hereinafter referred to as the "going concern assumption"), material uncertainty on the going concern assumption is still recognized even after measures for eliminating or improving the event or circumstance are taken, the following particulars must be set down in the notes; provided, however, that if the material uncertainty ceases to be recognized after the quarterly balance sheet date, they are not required to beset down in the notes:

Article 22Beyond the notes particularly specified under this Regulation, if there are any particulars that are found to be necessary for persons interested in the company submitting quarterly financial statements to make adequate judgments on the financial position, operating results and cash flow conditions of the company for the fiscal year containing the quarterly accounting period pertaining to the quarterly financial statements, the particulars must be set down in the notes.

Article 22-2(1)With regard to information on a certain unit of an enterprise (hereinafter referred to as a "reporting segment") (the information is hereinafter referred to as "segment information"), the following particulars must be set down in the notes as specified Form No. 1:

(2)If there has been any change in reporting segments or any material change in the calculation method of an amount of profit or loss pertaining to reporting segments (referred to as the "calculation method pertaining to reporting segments" in the following paragraph and paragraph (4)) during the current quarterly accounting period (including any quarterly accounting periods within the relevant fiscal year prior to the current quarterly accounting period), the contents thereof must be set down in the notes.

(3)If there has been any change in reporting segments or any material change in the calculation method pertaining to reporting segments in or after the second quarterly accounting period of the relevant fiscal year, a statement to the effect that the change was made in or after the second quarterly accounting period and the reason therefor must be set down in the notes, beyond the notes under the preceding paragraph.

(4)If there has been any change in reporting segments or any material change in the calculation method pertaining to reporting segments during the previous business year and any difference is observed between the reporting segments or the calculation method pertaining to reporting segments during the corresponding quarterly accounting period in the previous business year and those particulars during the current quarterly accounting period, a statement to that effect and the amounts set forth in paragraph (1), items (i) and (ii) pertaining to the corresponding cumulative quarterly accounting period in the previous business year (limited to the amounts calculated on the basis of the reporting segments and the calculation method pertaining to reporting segments during the current quarterly accounting period) must be set down in the notes.

(5)If, in the cases set forth in the preceding paragraph, it is difficult to calculate an accurate amount, an estimated amount may be noted by an appropriate method in lieu of the amount prescribed in that paragraph; provided, however, that if it is difficult to calculate an amount, a statement to that effect and the reason therefor may be set down in lieu of the amount prescribed in that paragraph.

(6)If a material impairment loss pertaining to fixed assets has been recognized, where there has been a material change in the amount of goodwill or where a material gain from negative goodwill has been recognized during the current quarterly accounting period, the outline thereof must be set down in the notes for each reporting segment.

Article 22-3If no quarterly cash flow statement for the first cumulative quarterly accounting period or the third cumulative quarterly accounting period is prepared, the following particulars must be set down in the notes; provided, however, that notes may be omitted for particulars that are not material:

Article 22-4(1)With regard to revenues arising from contracts with customers pertaining to the current cumulative quarterly accounting period, information on the classification of the relevant revenues based on major causes that exert an impact on those revenues and the nature, amount, time, and uncertainty of cash flows arising from those contracts that contributes to the understanding of investors and other users of quarterly financial statements must be set down in the notes; provided, however, that notes may be omitted for particulars that are not material.

(2)If the same contents are to be stated in the particulars that must be set down in the notes pursuant to the provisions of this Regulation for the particulars prescribed in the preceding paragraph, entries of the particulars prescribed in the preceding paragraph may be omitted by making a statement to that effect.

Article 23(1)The things noted under Article 5 through Article 5-5 and Article 7 must be included immediately after the quarterly cash flow statement; provided, however, that if no quarterly cash flow statement for the first cumulative quarterly accounting period or the third cumulative quarterly accounting period is prepared, the notes must be entered immediately after the quarterly profit and loss statement for the first cumulative quarterly accounting period and the third cumulative quarterly accounting period (if a quarterly profit and loss statement for the third quarterly accounting period is prepared, the quarterly profit and loss statement for the third quarterly accounting period).

(2)The things noted under this Regulation (excluding Article 5 through Article 5-5 and Article 7) must be included immediately after the notes under Article 5 through Article 5-5 and Article 7, except for those that are found appropriate to be included as footnotes (meaning the notes included at the end of the table or account statement contained in the quarterly financial statements in which the particulars pertaining to the notes are included; the same applies in Article 87); provided, however, that particulars related to the notes under these provisions may be included together therewith.

(3)Notwithstanding the provisions of the preceding paragraph, the things noted under Article 21 must be included immediately after the quarterly cash flow statement; provided, however, that if no quarterly cash flow statement for the first cumulative quarterly accounting period or the third cumulative quarterly accounting period is prepared, the notes must be included immediately after the quarterly profit and loss statement for the first cumulative quarterly accounting period and the third cumulative quarterly accounting period (if a quarterly profit and loss statement for the third quarterly accounting period is prepared, the quarterly profit and loss statement for the third quarterly accounting period).

(4)In the cases set forth in the preceding paragraph, notwithstanding the provisions of paragraph (1), the things noted under Article 5 through Article 5-5 and Article 7 must be included immediately after the notes under Article 21.

(5)If the notes that are 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 by another method similar thereto.

Article 24The amounts in the account titles and any other particulars contained in quarterly financial statements are to be presented in units of million yen or thousand yen.

Article 81With regard to the dividends during the cumulative quarterly accounting period as of the end of the current quarterly accounting period, the following particulars must be set down in the notes:

Article 82If there is a significant change in the amount of shareholders' equity as compared to the end of the previous fiscal year, the major cause of the change must be set down in the notes.

Article 83(1)The terminology, forms, and preparation methods of quarterly financial statements submitted by a specified company complying with designated international accounting standards are governed by the provisions of the preceding Chapters.

(2)A specified company complying with designated international accounting standards may prepare quarterly financial statements using any designated international accounting standards beyond quarterly financial statements prepared pursuant to the provisions of the preceding paragraph.

Article 84The following particulars must be set down in the notes in quarterly financial statements prepared in accordance with designated international accounting standards:

Article 85(1)If the Commissioner of the Financial Services Agency approves a foreign company to submit the documents on financial calculation disclosed in its home country (including the state or any other region where the company is headquartered; the same applies hereinafter) as its quarterly financial documents, considering the submission thereof does not impair the public interest or protection of investors, the terminology, forms, and preparation methods of the quarterly financial documents are to be, except for particulars instructed by the Commissioner of the Financial Services Agency as necessary, governed by the laws concerning the terminology, forms, and preparation methods used in its home country.

(2)If the documents on financial calculation disclosed in the home country by a foreign company have not been approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding paragraph, and the Commissioner of the Financial Services Agency approves the foreign company to submit the documents on financial calculation disclosed in the region outside Japan other than its home country as quarterly financial documents, considering the submission thereof does not impair the public interest or protection of investors, the terminology, forms, and preparation methods of the quarterly financial documents are to be, except for the particulars that were instructed by the Commissioner of the Financial Services Agency as necessary, governed by the laws concerning the terminology, forms, and preparation methods used in that region outside Japan other than its home country.

(3)If the documents on financial calculation disclosed by a foreign company in its home country or any other region outside Japan have not been approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding two paragraphs, the terminology, forms, and preparation methods of quarterly financial documents submitted by the foreign company are to be in accordance with the instructions of the Commissioner of the Financial Services Agency.

Article 86If any accounting principles and procedures for preparing quarterly financial documents adopted by the foreign company with regard to the quarterly financial documents under the preceding Article differ from the accounting principles and procedures for preparing quarterly financial statements in Japan, the detail thereof must be set down in the notes in the quarterly financial documents.

Article 87(1)The provisions of Article 4, paragraph (3) and Article 5, paragraph (1), item (ii) apply mutatis mutandis to quarterly financial documents submitted by a foreign company.

(2)If any of the methods to present the quarterly financial documents submitted by a foreign company differs from the methods to present the quarterly financial documents in Japan, the detail thereof must be set down in the notes in the quarterly financial documents.

Article 88If the account titles and any other particulars set down in quarterly financial documents submitted by a foreign company are presented in the amounts in foreign currency other than Japanese currency, the amounts for major particulars that have been translated into Japanese currency are also to be entered. In this case, bases for currency translation adopted for the translation of the amount into Japanese currency must be set down in the notes in the quarterly financial documents.

Article 89(1)The notes to be included pursuant to the provisions of Article 86, Article 87, paragraph (2), and the preceding Article must be included as footnotes; provided, however, that if the notes are found inappropriate to be included as footnotes, those may be included in any other appropriate parts.

(2)The provisions of Article 23, paragraph (5) apply mutatis mutandis to the case when including things noted pursuant to the provisions of Article 86 and Article 87, paragraph (2).