Article 1(1)From among the financial and accounting documents (hereinafter referred to as "financial documents") that are to be submitted pursuant to the provisions of Article 5, Article 7, paragraph (1), Article 9, paragraph (1), Article 10, paragraph (1) or Article 24, paragraph (1) or (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") (including cases where these provisions are applied mutatis mutandis pursuant to paragraph (5) of that Article) or paragraph (6) of that Article (including cases where any of these provisions are applied mutatis mutandis pursuant to Article 24-2, paragraph (1) of the Act and cases where these provisions are 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, as such to whom it is found appropriate to apply this Regulation (hereinafter referred to as a "designated corporation")), the terminology, forms, and preparation methods of financial statements (meaning balance sheets, profit and loss statements, statements of changes in net assets and cash flow statements (including documents that are equivalent to these financial documents, and that are prepared by a designated corporation or prepared for specified trust property prescribed in Article 2-2; the same applies hereinafter) and annexed detailed statements or, if financial documents are prepared pursuant to any 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 (Ministry of Finance Order No. 28 of 1976; hereinafter referred to as "regulation on consolidated financial statements"); the same applies hereinafter) pursuant to the provisions of Article 129, paragraph (2), equivalents to balance sheets, profit and loss statements, statements of changes in net assets and cash flow statements, of which preparation is required pursuant to the designated international accounting standards; the same applies hereinafter) are governed by the provisions of this Chapter to Chapter VIII, excluding Article 1-3, and any particulars that are not provided for under this Regulation are to follow business accounting standards generally accepted as fair and appropriate.

(2)The business accounting standards published by the business accounting council prescribed in Article 24, paragraph (1) of the Cabinet Order for Organization of the Financial Services Agency (Cabinet Order No. 392 of 1998) are to fall under the business accounting standards generally accepted as fair and appropriate, as prescribed in the preceding paragraph.

(3)Those from among the business accounting standards prepared and published by organizations that research, study, and develop business accounting standards on a regular basis, and that satisfy all of the following requirements, those which are specified by the Commissioner of the Financial Services Agency as those that have been developed and published under fair and proper procedures and are expected to be generally accepted as fair and appropriate business accounting standards are to fall under the business accounting standards generally accepted as fair and appropriate prescribed in paragraph (1):

(4)If the Commissioner of the Financial Services Agency has published any particular standards for preparation methods for specific particulars concerning financial statements that are to be submitted pursuant to the provisions of the Act, the standards are regarded as those which are governed by the provisions of this Regulation and to be applied prior to the business accounting standards generally accepted as fair and appropriate prescribed in paragraph (1).

Article 1-2The terminology, forms, and preparation methods of financial statements submitted by a company with financial auditors as prescribed in Article 2, item (xi) of the Companies Act (Act No. 86 of 2005) (excluding a stock company or designated corporation engaged in a business specified separately as prescribed in Article 2; referred to as a "special company submitting financial statements" in Chapter VII) may be governed by the provisions of that Chapter.

Article 1-2-2The terminology, forms, and preparation methods of 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 the securities set forth in paragraph (1), item (v) or (ix) of that Article may, only when it does not prepare consolidated financial statements, be governed by the provisions of Chapter VIII:

Article 1-3The terminology, forms, and preparation methods of financial documents (excluding interim financial documents and quarterly financial documents; the same applies in Chapter IX) that are submitted by a foreign company (meaning an issuer of beneficiary securities in foreign investment trusts set forth in Article 2, paragraph (1), item (x) of the Act, foreign investment securities set forth in item (xi) of that paragraph, securities set forth in item (xvii) of that paragraph of the nature of the securities set forth in items (iii) through (ix) or items (xii) through (xvi) of that paragraph, securities set forth in item (xviii) of that paragraph, securities set forth in item (xix) or item (xx) of that paragraph (limited to those whose issuer is a foreign person), securities set forth in item (xxi) of that paragraph or rights set forth in paragraph (2), item (ii), (iv) or (vi) of that Article; the same applies in that Chapter) are to be governed by the provisions of that Chapter.

Article 2With regard to the terminology, forms, and preparation methods of financial statements submitted by a stock company or designated corporation that is engaged in a business set forth in the appended list (hereinafter referred to as a "business specified separately") to its government agency, if there are any special provisions of law or regulations or if there are any rules on financial statements (hereinafter referred to as "rules") established by its government agency pursuant to this Regulation, the terminology, forms, and preparation methods of the financial statements submitted by the stock company or designated corporation engaged in the relevant business pursuant to the provisions of the Act are to be governed by the provisions of the law, regulations or rules, notwithstanding the provisions of Articles 11 through 68-2, Articles 68-4 through 77, Articles 79 through 109 and Articles 110 through 121; provided, however, that this does not apply to particulars that the Commissioner of the Financial Services finds it to be necessary and on which the Commissioner has given instructions, nor does this apply to particulars that are not provided for by the law, regulations or rules.

Article 2-2The terminology, forms, and preparation methods of the financial statements that needs to be prepared with regard to trust property to which the Regulation on Accounting for Special Purpose Trust Property (Prime Minister's Office Order No. 132 of 2000; hereinafter referred to as the "special purpose trust property accounting regulation") or the Regulation on Accounting for Investment Trust Property (Prime Minister's Office Order No. 133 of 2000; hereinafter referred to as the "investment trust property accounting regulation") (that trust property is hereinafter referred to as the "specified trust property") are applicable are to be governed by the special purpose trust property accounting regulation or the investment trust property accounting regulation, notwithstanding the provisions of Articles 11 68-2, Articles 68-4 through 77, Articles 79 through 109 and Articles 110 through 121; provided, however, that this does not apply to particulars that the Commissioner of the Financial Services Agency finds it to be necessary and on which the Commissioner has given instructions, nor does this apply to particulars that are not provided for by the special purpose trust property accounting regulation or the investment trust property accounting regulation.

Article 3Financial statements submitted pursuant to the provisions of the Act, by a stock company concurrently engaged in two or more businesses to which the provisions of Article 2 are applicable are to be governed by the laws, regulations or rules that are applicable to the business constituting the main parts of the operations of that company among these businesses; provided, however, that particulars concerning any business other than its main business or particulars for which the company has obtained the approval of the Commissioner of the Financial Services Agency as the company finds that the particulars should not be governed by the provisions of the relevant laws, regulations or rules, may be governed by laws, regulations or rules that are relevant to any of the businesses other than the main business.

Article 4If a stock company is concurrently engaged in a business to which the provisions of Article 2 are applicable and any other business, and the relevant other business constitutes the main parts of the operations of that company, the financial statements that are submitted by the company pursuant to the provisions of this Act may be excluded from the application of the provisions of Article 2; provided, however, that particulars related to the business to which the provisions of Article 2 are applicable may be governed by the relevant laws, regulations or rules.

Article 4-2If a stock company or designated corporation engaged in specified financial services (meaning specified financial services as prescribed in Article 2, paragraph (2) of the Cabinet Office Order on Account Management of specified finance companies (Order of the Prime Minister's Office and the Ministry of Finance No. 32 of 1999); the same applies hereinafter) set forth in Appended List No. 19 is concurrently engaged in any business other than specified financial services, particulars concerning the specified financial services are to be governed by that Regulation, notwithstanding the provisions of the preceding two Articles.

Article 5(1)The terminology, forms, and preparation methods of financial statements to be submitted pursuant to the provisions of the Act must comply with the following standards:

(2)The same method must be used for preparation of the same contents that must be included in financial statements, throughout each period for which financial statements are prepared, except when those will be changed based on justifiable grounds.

Article 6Financial statements for the current fiscal year must be prepared by including, as components of the financial statements, comparative information (meaning the particulars pertaining to the fiscal year immediately preceding the current fiscal year (hereinafter referred to as the "previous business year") corresponding to the particulars included in the financial statements (excluding the supplementary schedules) for the current fiscal year).

Article 7Deleted.

Article 8(1)The term "within one year" as used in this Regulation means any day within one year from the day following the date of the balance sheet.

(2)The term "ordinary transaction" as uses in this Regulation means transactions that occur routinely or repeatedly during a short period of time, in the operating activities of the company submitting financial statements for business purposes.

(3)The term "parent company" as used in this Regulation means a company, etc. that has control over the body that makes decisions on the financial and operational or business policies of another company, etc. (meaning the ensemble of shareholders at a shareholders' meeting or any other bodies equivalent thereto; hereinafter referred to as a "decision-making body"), and the term "subsidiary company" means the relevant other company, etc. Where a parent company and a subsidiary company jointly, or a subsidiary company alone has control over the decision-making body of another company, etc., the relevant other company, etc. is also deemed as a subsidiary company of the parent company.

(4)A company, etc. that has control over a decision-making body of another company, etc. specified in the preceding paragraph means any of the companies, etc. set forth in the following items; provided, however, that this does not apply to a company, etc. that is obviously has no control over the decision-making body of another company, etc. in terms of the financial, operational or business relationships:

(5)The term "affiliated company" as used in this Regulation means, when a company, etc. or its subsidiary company is able to exert its significant influence on decisions on financial and operational or business policy to be made by another company, etc. that is not a subsidiary company, due to the relationship in terms of investment, personnel, funds, technology, transactions, etc., the relevant other company, etc. that is not a subsidiary company.

(6)The cases referred to in the preceding paragraph where a significant influence can be exerted on decisions on financial and operational or business policy of another company, etc. that is not a subsidiary company are the cases set forth in the following items; provided, however, that this does not apply when it is found that the company, etc. or its subsidiary company of the company, etc. is obviously unable to exert a material influence on decisions on financial and operational or business policy of another company, etc. that is not a subsidiary company, in terms of financial, operational or business relationships:

(7)When a special purpose company (meaning a specified purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets (Act No. 105 of 1998; hereinafter referred to as the "Asset Securitization Act" in this paragraph and Article 122, item (viii)) (referred to as a "specified purpose company" in Article 122, item (viii)) and business entities engaged in business similar thereto which are restricted from changing the description of business; hereinafter the same applies in this paragraph) has been incorporated for the purpose of allowing the holders of securities issued thereby (including the creditors of specific borrowings as prescribed in Article 2, paragraph (12) of the Asset Securitization Act) to enjoy the revenues from assets that have been transferred to the special purpose company at a fair value, and when the business of the special purpose company is being appropriately conducted as intended, the special purpose company is deemed to be independent from any company, etc. that has transferred assets to the special purpose company (hereinafter collectively referred to as a "transferor company, etc.") and, notwithstanding the provisions of paragraphs (3) and (4), the special purpose company is presumed not to fall under a subsidiary company of the transferor company, etc.

(8)The term "associated company" as used in this Regulation, means the parent company, subsidiary company, or affiliated company of the company submitting financial statements and, if the company submitting financial statements is the affiliated company of another company, etc., the relevant other company, etc. (referred to as "other associated company" in paragraph (17), item (iv)).

(9)The term "futures transactions" as used in this Regulation means the following transactions:

(10)The term "options transactions" as used in this Regulation means the following transactions:

(11)The term "forward transactions" as used in this Regulation means the following transactions:

(12)The term "swap transactions" as used in this Regulation means the following transactions:

(13)The term "any other derivatives transactions" as used in this Regulation means the following transactions:

(14)The term "derivatives transactions" as used in this Regulation means transactions as prescribed in paragraph (9) through the preceding paragraph.

(15)The term "consolidated financial statements" as used in this Regulation means the consolidated financial statements prescribed in Article 1 of the regulation on consolidated financial statements.

(16)The term "equity method" as used in this Regulation means the method prescribed in Article 2, item (viii) of the Regulation on Consolidated Financial Statements.

(17)The term "related party" as used in this Regulation means any of the following parties:

(18)The term "cash flow" as used in this Regulation means any increase or decrease in the funds prescribed in the following paragraph.

(19)The term "funds" as used in this Regulation means the total amount of cash (including any current deposits, ordinary deposits and other deposits of which depositor is able to withdraw before a certain period of time elapses; the same applies in Chapter V) and cash equivalents (meaning short-term investments which can be easily converted into cash, with low risk of value fluctuations; the same applies in Chapter V).

(20)The term "trading securities" as used in this Regulation means securities held for earning a profit from fluctuations in market value.

(21)The term "bonds held to maturity" as used in this Regulation means corporate bond certificates or other bond certificates that are intended to be held until maturity (limited to those that were acquired to be held until maturity).

(22)The term "other securities" as used in this Regulation means securities other than trading securities, bonds held to maturity, shares in a subsidiary company, or shares in an affiliated company.

(23)The term "treasury shares" as used in this Regulation means the shares held by a company submitting financial statements itself.

(24)The term "shares in the company" as used in this Regulation means shares in the company submitting financial statements.

(25)The term "share options in the company" as used in this Regulation means call options (meaning the rights to acquire the shares in the company that constitute the underlying assets thereof, by paying a certain amount of money) whose underlying assets are shares in the company.

(26)The term "stock options" as used in this Regulation means share options in the company which a company submitting financial statements grants to its employees, etc. (meaning employees hired by the company submitting financial statements and officers of the company submitting financial statements; hereinafter the same applies in this paragraph) as remuneration (meaning what the company submitting financial statements pays or provides to its employees, etc. as consideration for their work, administration business, etc.).

(27)The term "business combination" as used in this Regulation means integration of a certain enterprise or a business segment of a certain enterprise and another enterprise or a business segment of another enterprise into a single reporting unit.

(28)The term "acquiring enterprise" as used in this Regulation means an enterprise which acquires (meaning gains control; the same applies in the following paragraph, paragraph (36), Article 8-17, paragraph (1), Article 8-19, paragraph (1) and Article 56) another enterprise or a business segment of another enterprise.

(29)The term "acquired enterprise" as used in this Regulation means an enterprise which is to be acquired by an acquiring enterprise.

(30)The term "surviving company" as used in this Regulation means a company surviving absorption-type merger prescribed in Article 749, paragraph (1) of the Companies Act and a business entity equivalent thereto.

(31)The term "combiner" as used in this Regulation means an enterprise that take over another enterprise or a business segment of another enterprise and pays a consideration therefor.

(32)The term "combinee" as used in this Regulation means an enterprise that is taken over by the combiner or an enterprise whose business segment is taken over by the combiner.

(33)The term "combined enterprise" as used in this Regulation means an enterprise which is a single reporting unit integrated through business combination.

(34)The term "constituent enterprises" as used in this Regulation means the enterprises concerned in a business combination.

(35)The term "purchase method" as used in this Regulation means a method wherein the acquisition costs for the assets and liabilities taken over from a combinee are paid in cash or shares, etc. at the market value thereof as consideration.

(36)The term "reverse acquisition" as used in this Regulation means, from among business combinations, those set forth below:

(37)The term "common control transaction, etc." as used in this Regulation means a business combination wherein all of the enterprises or businesses are ultimately controlled by the same shareholders before and after the business combination, and when the control is not temporary, as well as transactions wherein the enterprise which controls the business group (meaning a company submitting consolidated financial statements and its subsidiary companies; hereinafter the same applies in this paragraph) exchanges its shares in a subsidiary company with any of the subsidiary company's shareholders who are not the members of the business group.

(38)The term "business divestiture" as used in this Regulation means the transfer of a certain enterprise's business segment to another enterprise (including a newly incorporated enterprise).

(39)The term "divesting enterprise" as used in this Regulation means the enterprise that transfers its business segment in a business divestiture.

(40)The term "divested enterprise" as used in this Regulation means the enterprise (including a newly incorporated enterprise) that take over a business segment from a divesting enterprise in a business divestiture.

(41)The term "financial instruments" as used in this Regulation means financial assets (meaning monetary claims, securities, and claims arising from derivatives transactions (including equivalents thereof); the same applies in Article 8-6-2, paragraph (3)) and financial liabilities (meaning monetary debts and debts arising from derivatives transactions (including equivalents thereof); the same applies in that paragraph).

(42)The term "asset retirement obligations" as used in this Regulation means legal obligations or the equivalent thereof with regard to the retirement of tangible fixed assets, which arise through the acquisition, construction, development, or ordinary use of tangible fixed assets.

(43)The term "construction contract" as used in this Regulation means a contract wherein the basic specifications and work description for civil engineering, building, shipbuilding, the manufacture of machinery and equipment, or any other work, are based on instructions from the person who issued the work order.

(44)The term "accounting policies" as used in this Regulation means the accounting principles and procedures adopted for the preparation of financial statements.

(45)The term "presentation method" as used in this Regulation means the presentation method used for the preparation of financial statements.

(46)The term "accounting estimates" as used in this Regulation means amounts of assets, liabilities, revenues, expenses, etc. that is reasonably calculated based on the information available when preparing the financial statements if the amounts are uncertain.

(47)The term a "change in accounting policies" as used in this Regulation means that an accounting policy that is generally accepted as fair and appropriate is changed to another accounting policy that is generally accepted as fair and appropriate.

(48)The term "change in presentation method" as used in this Regulation means that a presentation method that is generally accepted as fair and appropriate is changed to another presentation method that is generally accepted as fair and appropriate.

(49)The term a "change in accounting estimates" as used in this Regulation means a change in an accounting estimate that had been made for the preparation of financial statements for the previous business year or any prior fiscal year, based on new information that has become available.

(50)The term "error" as used in this Regulation means an error caused by not using, or missing the information that was available when preparing the financial statements, regardless of whether or not it was done with intent to cause error.

(51)The term "retrospective application" as used in this Regulation means the implementation of accounting processes by assuming that new accounting policies are retroactively applied to financial statements for the previous business year or any prior fiscal year.

(52)The term "reclassification of financial statements" as used in this Regulation means that the presentation of financial statement is changed by assuming that a new presentation method is retroactively applied to the financial statements for the previous business year and earlier.

(53)The term "restatement" as used in this Regulation means that the errors in financial statements for the previous business year or any prior fiscal year are reflected in financial statements.

(54)The term "retirement benefits" as used in this Regulation means retirement lump-sum payments and retirement pensions paid to employees, etc. (meaning employees hired by the company submitting financial statements and officers of the company submitting financial statements (limited to those covered by a retirement benefit plan); the same applies in the following paragraph, paragraph (56), and paragraph (58)) after their retirement.

(55)The term "retirement benefit obligations" as used in this Regulation means liabilities, of which amount is calculated by combining the amount of retirement benefit of each employee (excluding those that have already been paid) estimated to be paid to each employee, etc. (including any person who has already retired from the relevant company; hereinafter the same applies in this paragraph) that is the amount equivalent to those calculated based on the years of service of each employee, etc. until the balance sheet date (for an employee who has already retired until the date on which the employee retires the relevant company)by using the discount rate (meaning a rate specified by the company submitting financial statements based on the yields of the Japanese government bonds, government agency bond certificates, or any other high quality bonds by reflecting the period from the balance sheet date to the date on which retirement benefits are planned to be paid to each employee, etc.; the same applies in the following paragraph, paragraph (57), and Article 8-13, paragraph (1), item (vii)) as of the balance sheet date.

(56)The term "service cost" as used in this Regulation means the cost of which amount is calculated by combining the amount of retirement benefits of each employee, estimated to be paid to each employee, etc. that is the amount calculated based on the service time of each employee, etc. from the day on which the relevant fiscal year starts to the balance sheet date, by using the discount rate.

(57)The term "interest cost" as used in this Regulation means the cost equivalent to the interest calculated by using the discount rate on the retirement benefit obligations as of the start date of the current fiscal year.

(58)The term "pension assets" as used in this Regulation means specific assets which are accumulated for allocation to retirement benefits based on a contract, etc. between a company, etc. and a employee, etc. with regard to a specific retirement benefit plan that satisfies all of the following requirements:

(59)The term "expected return" as used in this Regulation means revenues that are reasonably expected to arise from investing pension assets.

(60)The term "actuarial gain/loss" as used in this Regulation means the difference between the expected return on pension assets and the actual investment results, the difference between the estimated value used in the actuarial calculation of retirement benefit obligations and the actual value, and the difference that arises as a result of a change in the estimated value, etc.

(61)The term "past service cost" as used in this Regulation means an increase or decrease in the retirement benefit obligations that arises as a result of adopting a retirement benefit plan or revising the levels of retirement benefits.

(62)The term "unrecognized actuarial gain/loss" as used in this Regulation means an actuarial gain/loss that has not been recorded as an expense (including recording of a reduction in expenses or recording of a profit when the reduction exceeds the amount of expenses; the same applies hereinafter) as an item constituting the net income for the period or the net loss for the period.

(63)The term "unrecognized past service cost" as used in this Regulation means a past service cost that has not been recorded as an expense as an item constituting the net income for the period or the net loss for the period.

(64)The term "market participant" as used in this Regulation means a person who purchases and sells in a market where the number of transactions for assets or liabilities of which market value is to be calculated is largest in member and highest in frequency, a market in which the amount earn on sale of the assets can be maximized or a market in which the amount to be paid for the transfer of the liabilities can be minimized, who satisfies all of the following requirements:

(65)The term "inputs to a market value measurement" as used in this Regulation means a basic numerical value or other information (including the quoted prices of the assets or liabilities) that is assumed to be used by market participants in calculating the market value of assets or liabilities.

(66)The term "observable inputs to a market value measurement" as used in this Regulation means inputs to a market value measurement that are based on available market data (meaning informationconcerning actual events or transactions that is disclosed and other information).

(67)The term "unobservable inputs to a market value measurement" as used in this Regulation means inputs to a market value measurement that are other than the observable inputs to a market value measurement that is based on the best available information.

(68)The term "level in which inputs to a market value measurement are categorized" as used in this Regulation means the levels specified in the following items for the respective categories of inputs to a market value measurement set forth in the following items:

(69)The term "hedge accounting" as used in this Regulation means the accounting process for recognizing, within the same accounting period, the profit and loss pertaining to hedging instruments (meaning transactions aimed at diminishing the risk of losses from price fluctuations, interest-rate fluctuations, and exchange-rate fluctuations pertaining to assets (including those that are expected to definitely arise through future transactions; hereinafter the same applies in this paragraph), liabilities (including those that are expected to definitely arise through future transactions; hereinafter the same applies in this paragraph), or derivatives transactions, which are objectively recognized as diminishing the risk of the losses; hereinafter the same applies in this paragraph and Article 67, paragraph (1), item (ii)) and the profit and loss pertaining to hedged items (meaning the assets, liabilities, or derivatives transactions that are the subject of hedging instruments; the same applies in Article 8-8, paragraph (3) and Article 67, paragraph (1), item (ii)).

Article 8-2With regard to accounting policies, the particulars that serve as the basis for preparation of financial statements and contribute to the understanding of investors and other users of financial statements must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars.

Article 8-2-2(1)Out of accounting estimates that had been made for the preparation of financial statements for the current fiscal year (including accounting estimates that had been made to state the particulars that must be set down in the notes pursuant to the provisions of this Regulation), if an accounting estimate that has the risk of exerting a significant influence on the financial statements for the fiscal year following the current fiscal year (hereinafter referred to as a "material accounting estimate" in this Article) is identified, the following particulars that contribute to the understanding of investors and other users of financial statements must be set down in the notes:

(2)If the same contents are to be included in the particulars that must be set down in the notes pursuant to the provisions of this Regulation which are the particulars set forth in items (ii) and (iii) of the preceding paragraph, the particulars set forth in items (ii) and (iii) of the preceding paragraph may be omitted by making a statement to that effect.

(3)If the same contents are to be included in consolidated financial statements for the particulars set forth in paragraph (1), item (iii), those particulars may be omitted by making a statement to that effect.

(4)If a company submitting financial statements prepares consolidated financial statements, the method to calculate the amount set forth in paragraph (1), item (ii) may be stated in lieu of stating the the particulars set forth in item (iii) of that paragraph. In this case, if the same contents are to be included in the consolidated financial statements as the calculation method, the calculation method may be omitted by making a statement to that effect.

Article 8-3(1)If a change in accounting policies occasioned by revision or abolition of accounting standards or any other rules (hereinafter referred to as "accounting standards, etc.") or preparation of new accounting standards, etc. (referred to as "revision, etc. of accounting standards, etc." in the following Article) (limited to when the accounting standards, etc. do not provide for transitional measures concerning its retrospective application) is made, the following particulars must be set down in the notes; provided, however, that if the same contents are to be included in consolidated financial statements as the particulars set forth in items (iii) through (v), those particulars may be omitted by making a statement to that effect:

(2)Notwithstanding the provisions of the preceding paragraph, if the principle-based treatment pertaining to the retrospective application (meaning the reflection of the cumulative effects resulting from the retrospective application to all fiscal years prior to the previous business year in the amounts of assets, liabilities, and net assets at the beginning of the previous business year; the same applies hereinafter) is not practically possible, the particulars specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that if the same contents are to be included in consolidated financial statements for the particulars set forth in item (i), (e) through (g) and item (ii), (e) through (g), entries of those particulars may be omitted by making a statement to that effect:

(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; provided, however, that if the same contents are to be included in consolidated financial statements as the particulars set forth in items (iii) and (iv), entries of those particulars may be omitted by making a statement to that effect:

(4)Notwithstanding the provisions of the preceding three paragraphs, if the particulars that must be set down in the notes pursuant to these provisions are not material, notes may be omitted.

Article 8-3-2(1)If a change in accounting policies is made based on justifiable grounds other than a revision, etc. of accounting standards, etc., the following particulars must be set down in the notes; provided, however, that if the same contents are to be included in consolidated financial statements as the particulars set forth in items (iii) through (v), those particulars may be omitted by making a statement to that effect:

(2)Notwithstanding the provisions of the preceding paragraph, if the principle-based treatment pertaining to the retrospective application is practically not authorized, the particulars specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that if the same contents are to be included in consolidated financial statements as the particulars set forth in item (i), (e) through (g) and item (ii), (e) through (g), those particulars may be omitted by making a statement to that effect:

(3)Notwithstanding the provisions of the preceding two paragraphs, if the particulars that must be set down in the notes pursuant to these provisions are not material, notes may be omitted.

Article 8-3-3(1)If any of the accounting standards, etc. that have already been published but not been applied, the following particulars must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:

(2)The particulars set forth in item (iii) of the preceding paragraph are not required to be included when the accounting standards, etc. are the accounting standards, etc. that exclusively specify the presentation methods and particulars to be stated in notes.

(3)The particulars set forth in the items of paragraph (1) are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-3-4(1)If the presentation method is changed, the following particulars must be set down in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, if reclassification of financial statements may practically not be implemented, the reason therefor must be set down in the notes.

(3)Notwithstanding the provisions of the preceding two paragraphs, if the particulars that must be set down in the notes pursuant to these provisions are not material, notes may be omitted.

(4)If the same contents are to be included in consolidated financial statements as the particulars set forth in paragraph (1) (limited to the part pertaining to items (ii) and (iii)) and paragraph (2), those particulars may be omitted by making a statement to that effect.

Article 8-3-5If a change is made in accounting estimates, the following particulars must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:

Article 8-3-6If it is difficult to distinguish a change in accounting policies from a change in accounting estimates, the following particulars must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:

Article 8-3-7If a restatement was made, the following particulars must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:

Article 8-4If any events that will exert a significant influence on the financial position, financial performance and cash flow situation of a company submitting financial statements in or after the following fiscal year occur after the balance sheet date (hereinafter referred to as "material post-balance sheet events"), those events must be set down in the notes.

Article 8-5In addition to the notes particularly specified under this Regulation, if there are any particulars that are found to be necessary for interested persons to conduct adequate assessment of the financial position, financial performances and cash flow situation of the company, those particulars must be set down in the notes.

Article 8-6(1)With regard to finance lease transactions (meaning lease transactions under a lease contract that may not be cancelled before the the lease period under the lease contract, or lease transactions equivalent thereto (referred to as "non-cancelable lease transactions" in the following paragraph) expires, wherein the lessee of the property being used under the lease contract (hereinafter referred to as the "leased property") is able to materially enjoy an economic benefit from the leased property, and, also, that the lessee materially bears the expenses, etc. arising from the use of the leased property; the same applies hereinafter), the particulars specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:

(2)With regard to operating lease transactions (meaning lease transactions other than finance lease transactions) that are non-cancelable lease transactions as of the end of the current fiscal year, the amounts of future lease payments in the non-cancelable lease transactions must be set down in the notes as the amount of lease term shorter than one year and as the amount of other lease term respectively; provided, however, that notes may be omitted for immaterial particulars.

(3)For sublease transactions (meaning transactions where one party rents a property from the owner of the leased property, and further leases out the property to a third party under almost the same conditions; hereinafter the same applies in this paragraph) wherein both of the lease transactions that a company submitting financial statements carries out as the lessee and the lease transactions the company submitting financial statements carries out as the lessor fall under the category of finance lease transactions, if the company submitting financial statements has recorded, on the balance sheet, lease receivables or lease investment assets, or lease obligations under the sublease transactions at the amounts before the amount equivalent to interest expenses are deducted, the amounts of the lease receivables or lease investment assets, or lease obligations must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars.

(4)The particulars prescribed in the preceding paragraphs are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-6-2(1)With regard to financial instruments, the following particulars must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:

(2)Notwithstanding the provisions of the main clause of the preceding paragraph, the particulars set forth in item (ii) of that paragraph are not required to be included for the shares without a market price, capital investments, and other financial instruments equivalent thereto. In this case, a statement to that effect, as well as the outline of the financial instruments and the amounts recorded on the balance sheet, must be set down in the notes.

(3)For a company submitting financial statements whose financial assets and financial liabilities account for the most of the total amount of assets and the total amount of liabilities and which are also material in light of the business purposes of the company, if there are material rate fluctuation in the values of the financial assets and financial liabilities in response to fluctuations in the numerical values of the indicators that cause major market risks (meaning risks associated with fluctuations in money rates, currency values, quotations on a financial instruments market (meaning a financial instruments market as prescribed in Article 2, paragraph (14) of the Act; hereinafter the same applies in this paragraph) or any other indicators; hereinafter the same applies in this paragraph and the following paragraph) for the financial assets and financial liabilities, the particulars specified in the following items for the respective categories of financial instruments set forth in those items must be set down in the notes:

(4)If the particulars set forth in item (ii), (b) of the preceding paragraph do not appropriately reflect the actual market risks associated with the company submitting financial statements, a statement to that effect and the reason therefor must be set down in the notes.

(5)With regard to monetary claims (excluding those held for earning a profit from fluctuations in the market value) and securities (excluding trading securities) with maturity periods, the total amount of the claims or securities to be redeemed within a certain period must be set down in the notes.

(6)With regard to corporate bonds, long-term borrowings, lease obligations, and any other debts on which interest must be paid, the total amount of the debts to be repaid within a certain period must be set down in the notes; provided, however, that if the amount is included in the schedule of corporate bonds prescribed in Article 121, paragraph (1), item (iii) or in the schedule of borrowings, etc. prescribed in item (iv) of that paragraph, a statement to that effect may be set down in the notes in lieu of stating the amount.

(7)The particulars specified in the preceding paragraphs are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-7(1)In addition to the particulars specified in the preceding Article (excluding paragraph (7)), with regard to securities, 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 notes may be omitted for immaterial particulars:

(2)If the purpose of holding trading securities, bonds held to maturity, shares in a subsidiary company, shares in an affiliated company, or other securities has changed during the relevant fiscal year, a statement to that effect, the reason for the change (limited if the purpose of holding bonds held to maturity has changed), and details of the impact of the change on the financial statements must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars.

(3)If an impairment loss on securities during the relevant fiscal year has been recognized, a statement to that effect and the amount of the impairment losses must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars.

(4)The particulars specified in the preceding paragraphs (excluding paragraph (1), item (iii)) are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-8(1)In addition to the particulars prescribed in Article 8-6-2 (excluding paragraph (7)), with regard to derivatives transactions, the particulars specified in the following items for the respective categories of transactions set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:

(2)The particulars prescribed in item (i) of the preceding paragraph to be recorded must be classified into transaction types (meaning futures Transactions, options transactions, forward transactions, swap transactions, and any other derivatives transactions; the same applies in the following paragraph), into market transactions and transactions other than market transactions, into transactions on purchase contracts and those on sale contracts, and into the period from the balance sheet date to the settlement date of the transaction or to the time of termination of the contract, and other particulars.

(3)The particulars prescribed in paragraph (1), item (ii) to be included must be classified into the method of hedge accounting, the type of transaction, the hedged items, and other particulars.

(4)The particulars prescribed in paragraph (1) are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-9For a company that does not prepare consolidated financial statements, the particulars specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that, with regard to the particulars specified in item (i), any affiliated company that is not material in terms of its profit or loss the retained earnings and any other items may be excluded:

Article 8-10(1)If a company submitting financial statements carries out transactions with any related party (the transactions include any transactions conducted by the related party with the company submitting financial statements for the benefit of a third party and any transactions carried out between the company submitting financial statements and a third party wherein the related party exerts a significant influence on the company submitting financial statements with regard to the transactions), the following particulars must be set down in the notes for each related party, with regard to any of the material transactions; provided, however, that this does not apply if the company submitting financial statements prepares consolidated financial statements:

(2)Notwithstanding the provisions of the main clause of the preceding paragraph, the particulars set forth in items (ix) and (x) of that paragraph may be included in the total amount for each type of related party set forth in the items of Article 8, paragraph (17).

(3)With regard to any of the transactions with a related party specified in the following items, the notes prescribed in paragraph (1) are not required:

(4)The particulars set forth in paragraph (1) must be set down in the notes by using Form No. 1.

Article 8-10-2(1)If any of the entities set forth in the following items exist for a company submitting financial statements, the particulars specified in the items must be set down in the notes; provided, however, that this does not apply if the company submitting financial statements prepares consolidated financial statements:

(2)The amounts of the items set forth in item (ii), (a) and (b) of the preceding paragraph may, notwithstanding the provisions of that paragraph, be included by using the methods set forth in the following items; in this case, a statement to that effect must be made:

Article 8-11With regard to corporate taxes and any other taxes that are imposed on the amount of profits as the tax base (hereinafter referred to as "corporate tax, etc."), financial statements must be prepared by using tax effect accounting (meaning an accounting process which, when the the amount of assets and liabilities recorded on the balance sheet and the amount of assets and liabilities calculated based on the taxable income is different, reasonably matches the amount of net income for the period before corporate tax, etc. is deducted with the corporate tax amount, etc. through an appropriate inter-period allocation of the corporate tax amount, etc. pertaining to the differences; the same applies hereinafter).

Article 8-12(1)When tax effect accounting is used pursuant to the provisions of the preceding Article, the particulars set forth in the following items must be set down in the notes:

(2)If any amount has been deducted from deferred tax assets in calculating the deferred tax assets (hereinafter referred to as the "valuation allowance" in this Article), the particulars set forth in the following items must be set down in the notes in addition to the particulars set forth in item (i) of the preceding paragraph.

(3)If losses carried forward (meaning net operating loss (meaning the excess amount of loss in the case where deductible expenses for a fiscal year exceed gross profits for the fiscal year, when calculating the amount of income for each fiscal year under the provisions of laws and regulations pertaining to corporate tax, etc.) that can be carried forward up to the deadline until which carryover is permitted under the provisions of laws and regulations pertaining to corporation tax, etc. (referred to as the "deadline for carryover" in item (i)); hereinafter the same applies in this paragraph) are included in the particulars set forth in paragraph (1), item (i) and the losses carried forward are material, the particulars set forth in the following items must also be set down in the notes:

(4)The particulars specified in paragraph (2), item (ii) and the items of the preceding paragraph are not required to be included when a company submitting financial statements prepares consolidated financial statements.

(5)With regard to the particulars set forth in paragraph (1), item (ii), the notes may be omitted if the difference between the normal effective statutory tax rate and the corporate tax rate, etc. after the use of tax effect accounting is not more than five percent of the normal effective statutory tax rate.

Article 8-13(1)If a defined-benefit plan (meaning a retirement benefit plan other than a defined-contribution plan (meaning a retirement benefit plan whereby a company, etc. accumulates certain premiums outside the company, etc. and bears no obligation to contribute any additional funds for retirement benefits other than the premiums; the same applies in paragraph (1) of the following Article); the same applies in item (i) and Article 8-13-3, paragraph (1)) is adopted for retirement benefits, the following particulars must be set down in the notes:

(2)Items categorized as those set forth in item (ii), (f), item (iii), (e), and item (v), (f) of the preceding paragraph must be recorded with a name thatindicatesi the item, unless its amount is found to be small.

(3)The particulars specified in paragraph (1) are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-13-2(1)If a defined-contribution plan is adopted for retirement benefits, the following particulars must be set down in the notes:

(2)The particulars specified in the preceding paragraph are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-13-3(1)Notwithstanding the provisions of Article 8-13, if a defined-benefit plan established by multiple companies, etc. which are employers (hereinafter referred to as a "multi-employer plan" in this paragraph) is adopted for retirement benefits, the particulars specified in the following items must be set down in the notes according to the categories of cases set forth in those items :

(2)The particulars that must be set down in the notes pursuant to the provisions of item (i) of the preceding paragraph may be included in the notes set forth in the items of Article 8-13, paragraph (1). In this case, a statement to that effect must be made.

(3)The particulars specified in the preceding two paragraphs are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-14(1)If a company submitting financial statements grants stock options or share options in the company or issues shares in the company, the following particulars must be set down in the notes; provided, however, that this does not apply if it is otherwise provided for:

(2)The particulars set forth in the preceding paragraph are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-15(1)In addition to the provisions of the preceding Article, the following particulars must be set down in the notes as the details of the stock options, the volume of stock option activity, and changes therein:

(2)The notes referred to in the preceding paragraph must be stated in either of the following ways:

(3)Notwithstanding the provisions of the preceding paragraph, for the stock options set forth in the following items, multiple contracts must not be grouped together when stating them on the notes:

(4)With regard to stock options granted during the current fiscal year and stock options whose fair unit value has changed due to changes in conditions during the current fiscal year, the calculation technique used as the method for estimating the fair unit value and the main basic values used along with the method to estimate the values must be included; provided, however, that the calculation technique and the method to estimate the main basic values used may be stated collectively for stock options that are the same.

(5)The method to estimate the number of stock options forfeited due to non-achievement of working conditions or performance conditions must be included as the method to estimate the number of stock options vested.

(6)If an unlisted enterprise has granted stock options, it must include the valuation method of the shares in the company on which the calculation of the fair unit value is based, as the method to estimate the fair unit value.

(7)If a calculation has been performed based on the per-unit intrinsic value (meaning the per-unit value assuming the exercise of stock options, which is the difference between the amount at which the shares in the company that constitute the underlying assets of the stock options are valued at that time and the exercise price; hereinafter the same applies in this paragraph) of the stock options, the total amount of the intrinsic value as of the end of the fiscal year, and the total amount of the intrinsic value as of the exercise dates of the stock options that were exercised during the relevant fiscal year must be set down in the notes.

(8)If the particulars set down in the notes as the details of stock options have been changed as the result of the conditions of the stock options that had been changed, the details of the change must be set down in the notes. If the fair unit value has not been reviewed because the fair unit value of the stock options on the date on which the conditions were changed was lower than the fair unit value on the grant date, a statement to that effect must be set down in the notes.

(9)The particulars specified in paragraph (1) through the preceding paragraph are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-16(1)In addition to what is provided for in Article 8-14, if share options in the company have been granted or shares in the company have been issued as the consideration for services provided or goods acquired, any particulars set forth in the items of paragraph (1) of the preceding Article which are relevant must be included as prescribed in that Article. In this case, the details of the service provided or the goods acquired, and, if the consideration for the service or the acquisition price of the goods was calculated based on the fair unit value of the service or goods, a statement to that effect must be set down in the notes.

(2)If the granting of share options in the company or the issuance of shares in the company is not of the nature of consideration, a statement to that effect and the grounds for determining that it is not of the nature of consideration must be included.

(3)The particulars specified in the preceding two paragraphs are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-17(1)If a business combination through which another enterprise or a business segment of another enterprise has been acquired during the relevant fiscal year (excluding the cases prescribed in paragraph (1) of the following Article and the main clause of Article 8-19, paragraph (1)), the following particulars must be set down in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, if the transaction in the business combination is not material, the notes may be omitted; provided, however, that if, the transactions in each business combinations during the fiscal year are not material, but the transactions as a whole in multiple business combinations during the relevant fiscal year are material, the particulars set forth in item (i) and items (iii) through (x) of the preceding paragraph must be set down in the notes for the transactions as a whole in the business combinations.

(3)The estimated effects set forth in paragraph (1), item (xi) are any of the following amounts and, if the notes have not receive an audit certification, a statement to that effect must be made:

(4)If a material review of the initial allocated amount of the acquisition costs in the current fiscal year is conducted due to the provisional settlement of accounts pertaining to the business combination implemented in the previous business year, the details of the review and the amount must be set down in the notes.

(5)The particulars prescribed in paragraph (1), paragraph (2), and the preceding paragraph are not required to be included if the same contents are to be included in consolidated financial statements. In this case, a statement to that effect must be made.

Article 8-18(1)If a reverse acquisition in a business combination has been done during the relevant fiscal year, the particulars equivalent to the particulars set forth in paragraph (1), items (i) through (x) of the preceding Article and the effects that would be exerted on the balance sheet and the profit and loss statement if the purchase method is applied to the business combination must be set down in the notes.

(2)The effects prescribed in the preceding paragraph are any of the following amounts:

(3)The particulars and the effects prescribed in paragraph (1) are not required to be included when the enterprise specified in the following items for the respective categories of business combination set forth in those items prepares consolidated financial statements; in this case, a statement to that effect must be made:

(4)If the notes are stated pursuant to the provisions of paragraph (1), the particulars and the effects prescribed in that paragraph must be set down in the notes in and after the fiscal year following the fiscal year in which the business combination was done unless the effects become immaterial; provided, however, that if the enterprise specified in the items of the preceding paragraph for the respective categories of business combination set forth in those items is to prepare consolidated financial statements, a statement to that effect must be made in lieu of those particulars and effects:

Article 8-19(1)If an acquisition of another enterprise through business combination has been done during the relevant fiscal year through multiple transactions, the following particulars must be set down in the notes; provided, however, that those are not required to be included when the combined enterprise prepares consolidated financial statements:

(2)If the notes are stated pursuant to the provisions of the main clause of the preceding paragraph, the particulars set forth in the items of that paragraph must be set down in the notes in and after the fiscal year following the fiscal year in which the business combination was done unless the effects become immaterial; provided, however, that if the combined enterprise is to prepare consolidated financial statements, those are not required to be included.

Article 8-20(1)If a common control transaction, etc. has been carried out during the relevant fiscal year, the following particulars must be set down in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, if the common control transaction, etc. is not material, the notes may be omitted; provided, however, that although the respective common control transactions, etc. during the relevant fiscal year are not material, but the multiple common control transactions, etc. as a whole during the relevant fiscal year are material, the particulars set forth in the items of that paragraph must be included for the common control transactions, etc. as a whole.

(3)The particulars specified in the preceding two paragraphs are not required to be included if the same contents are to be included in consolidated financial statements. In this case, a statement to that effect must be made.

Article 8-21(1)In the case of a absorption-type merger of a parent company into its subsidiary company, if the subsidiary company, which is the company submitting financial statements, does not prepare consolidated financial statements, the effects that would have been exerted during the relevant fiscal year assuming that the parent company has become the surviving company must be set down in the notes; provided, however, that if the effects are immaterial, the notes may be omitted.

(2)The effects prescribed in the preceding paragraph are any of the following amounts:

(3)If the notes are stated pursuant to the provisions of the main clause of paragraph (1), the effects prescribed in that paragraph must be set down in the notes in and after the fiscal year following the fiscal year in which the business combination was done unless the effects become immaterial; provided, however, that if the subsidiary company is to prepare consolidated financial statements, the effects are not required to be entered.

Article 8-22(1)If a business combination through which a jointly controlled enterprise is formed (hereinafter referred to as a "formation of a jointly controlled enterprise" in this Article and paragraph (1) of the following Article) has been done during the relevant fiscal year, the following particulars must be set down in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, if the transaction in the formation of a jointly controlled enterprise is not material, the notes may be omitted; provided, however, that although the transactions in the respective formations of a jointly controlled enterprise during the relevant fiscal year are not material, but the transactions in multiple formations of a jointly controlled enterprise during the relevant fiscal year as a whole are material, the particulars set forth in that paragraph must be set down in the notes for the transactions in business combinations as a whole.

(3)The particulars specified in the preceding two paragraphs are not required to be included if the same contents are to be included in consolidated financial statements. In this case, a statement to that effect must be made.

Article 8-23(1)If a business divestiture has been done during the current fiscal year, and the business divestiture falls under neither a common control transaction, etc. nor as the formation of a jointly controlled enterprise, the following particulars must be set down in the notes:

(2)The statement set forth in item (iv) of the preceding paragraph may be omitted if the continuing involvement is immaterial.

(3)Notwithstanding the provisions of paragraph (1), if the effects of the business divestiture are not material, the notes may be omitted; provided, however, that, although the respective transactions are not material, but the transactions carried out during the fiscal year as a whole in which the business divestitures were implemented are material, the particulars set forth in items (i) and (ii) of that paragraph must be set down in the notes for the transactions as a whole.

(4)The particulars specified in paragraph (1) and the preceding paragraph are not required to be included if the same contents are to be included in consolidated financial statements. In this case, a statement to that effect must be made.

Article 8-24(1)If a business divestiture does not fall under a business combination, the successor enterprise must set down the following particulars in the notes:

(2)The particulars prescribed in the preceding paragraph are not required to be included if the same contents are to be included in consolidated financial statements. In this case, a statement to that effect must be made.

Article 8-25(1)If a business combination that has been completed after the balance sheet date or a business combination wherein an agreement has been reached on major conditions after the balance sheet date falls under a material post-balance sheet event, the particulars concerning the business combination must be set down in the notes pursuant to the provisions of Article 8-17 (excluding items (ii), (x) and (xi) of paragraph (1)), Article 8-20 or Article 8-22; provided, however, that any particulars that remain undecided are not required to be included.

(2)If a business combination wherein an agreement has been reached on major conditions before the balance sheet date has not been completed by that date (excluding the cases prescribed in the preceding paragraph), the particulars concerning the business combination must be set down in the notes pursuant to the provisions of the preceding paragraph.

(3)The particulars specified in the preceding two paragraphs are not required to be included if the same contents are to be included in consolidated financial statements. In this case, a statement to that effect must be made.

Article 8-26(1)In the cases set forth in the following items, the divesting enterprise must set down the particulars specified in those items for the business divesture in the notes:

(2)The particulars specified in the items of the preceding paragraph are not required to be included if the same contents are to be included in consolidated financial statements. In this case, a statement to that effect must be made.

Article 8-27On the balance sheet date, if there is an event or circumstance that would raise material doubt that may undermine an assumption that the company will continue its business activities in the future (hereinafter referred to as the "going concern assumption"), material uncertainty on the going concern assumption is still recognized even if 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 balance sheet date, those may not be set down in the notes:

Article 8-28(1)With regard to asset retirement obligations, the particulars specified in the following items for the respective categories of asset retirement obligations set forth in those items must be set down in the notes; provided, however, that notes may be omitted for immaterial particulars:

(2)The particulars specified in the items of the preceding paragraph are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-29(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. 2:

(2)With regard to information related to a reporting segment (referred to as "related information" in Form No. 3), the following particulars must be set down in the notes as specified in that form:

(3)If the following items are recorded on the balance sheet or the profit and loss statement, the outline for each reporting segment must be set down in the notes as specified in Form No. 4:

(4)Notwithstanding the provisions of the preceding three paragraphs, notes may be omitted for immaterial particulars.

(5)The particulars set forth in the items of paragraph (1) and the items of paragraph (2) and the outline prescribed in paragraph (3) are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-30(1)If there is any real property for rent, etc. (meaning a real property which is other than a real property classified as an inventory asset and is owned to earn revenues or profits from rental or transfer thereof; hereinafter the same applies in this paragraph), the following particulars must be set down in the notes; provided, however, that if the total amount of real properties for rent, etc. is not material, the notes may be omitted:

(2)The particulars prescribed in the preceding paragraph are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-31(1)If a company submitting financial statements is an operating right holder of a public facility, etc. (meaning an operating right holder of a public facility, etc. prescribed in Article 9, item (iv) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999; hereinafter referred to as the "Private Finance Act" in this paragraph and the following paragraph); the same applies in the following paragraph) in a public facility operating project (meaning a public facility operating project prescribed in Article 2, paragraph (6) of the Private Finance Act; the same applies in the following paragraph), the company must set down the following particulars in the notes with respect to each right to operate a public facility, etc. (meaning the right to operate a public facility, etc. prescribed in Article 2, paragraph (7) of the Private Finance Act; the same applies hereinafter):

(2)With regard to replacement investment (meaning maintenance and administration of a public facility, etc. (meaning a public facility, etc. prescribed in Article 2, paragraph (1) of the Private Finance Act; hereinafter the same applies in this paragraph) in a public facility operating project conducted by an operating right holder of a public facility, etc.; hereinafter the same applies in this paragraph), the particulars specified in the following items must be set down in the notes with respect to each right to operate a public facility, etc. for the respective categories of cases set forth in those items:

(3)Notwithstanding the provisions of the preceding two paragraphs, the particulars specified in the following items may be included collectively in the cases set forth in those items:

(4)The particulars prescribed in paragraphs (1) and (2) are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 8-32(1)With regard to revenue arising from contracts with customers, the following particulars that contribute to the understanding of investors and other users of financial statements must be set down in the notes; provided, however, notes may be omitted for immaterial particulars:

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

(3)If the same contents are to be included in the particulars that must be set down in the notes pursuant to the provisions of Article 8-2 for the particulars set forth in the items of paragraph (1), notes may be omitted for the relevant particulars.

(4)If a company submitting financial statements prepares consolidated financial statements, notes may be omitted for the particulars set forth in paragraph (1), items (i) and (iii).

(5)If the same contents are to be included in consolidated financial statements for the particulars set forth in paragraph (1), item (ii), those particulars may be omitted by making a statement to that effect.

Article 8-33(1)Inventory assets held for the purpose of earning a profit through fluctuations in market prices must be set down in the notes pursuant to the provisions of Article 8-6-2, paragraph (1), item (iii); provided, however, notes may be omitted for immaterial particulars.

(2)The particulars specified in the preceding paragraph are not required to be included when a company submitting financial statements prepares consolidated financial statements.

Article 9(1)The notes under Article 8-2 must be included immediately after the cash flow statement.

(2)The notes under Articles 8-2-2 through 8-3-2 must be included immediately after the notes under Article 8-2.

(3)The notes to be included pursuant to the provisions of this Regulation (excluding the notes under Articles 8-2 through 8-3-2) must be included immediately after the notes under Articles 8-2-2 through 8-3-2, 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 financial statements in which the particulars pertaining to the notes are included; the same applies hereinafter); provided, however, that particulars related to the notes under Article 8-2 may be stated together with the notes.

(4)Notwithstanding the provisions of the preceding paragraph, the notes under Article 8-27 must be included immediately after the cash flow statement. In this case, notwithstanding the provisions of paragraph (1), the notes under Article 8-2 must be included immediately after the notes under Article 8-27.

(5)If 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 made clear by appending a symbol to the account title or by other methods similar thereto.

Article 10For financial statements that are to be submitted pursuant to the provisions of the Act by a stock company or a designated corporation engaged in a business to which the provisions of Article 2 apply, if there are particulars that are identical to those that must be set down in the notes pursuant to the provisions of this Regulation, notes under this Regulation must be included for those particulars, notwithstanding the provisions of laws, regulations, or rules when there are special provisions of law or regulations as provided for in the main clause of Article 2; provided, however, that this does not apply to particulars that the Commissioner of the Financial Services Agency finds it inappropriate to be included in the notes with regard to a specific business, and has given special instructions on these particulars.

Article 10-2For financial statements to be prepared for specified trust property, if there are particulars that are identical to those that must be set down in the notes pursuant to the provisions of this Regulation, notes under this Regulation must be included for those particulars, notwithstanding the provisions of the regulation on special purpose trust property accounting or the regulation on investment trust property accounting; provided, however, that this does not apply to particulars that the Commissioner of the Financial Services Agency finds it inappropriate to be included in the notes, and has given special instructions on those particulars.

Article 10-3The amounts for the account titles and any other particulars contained in financial statements are to be presented in units of million yen or thousand yen.

Article 120The methods to make entries in a supplementary schedule are governed by the provisions of this Chapter.

Article 121(1)The types of supplementary schedules are as follows:

(2)The forms for the supplementary schedules set forth in the items of the preceding paragraph are as specified in Form No. 10 through Form No. 15.

(3)A company submitting financial statements (limited to an issuer of the securities set forth in Article 24, paragraph (1), item (i) or (ii) of the Financial Instruments and Exchange Act) is not required to prepare the schedule of securities set forth in paragraph (1), item (i) (excluding the cases prescribed in the following Article and Article 123, item (i)).

(4)The supplementary schedules set forth in paragraph (1), items (iii), (iv), and (vi) are not required to be prepared when a company submitting financial statements prepares consolidated financial statements (excluding the cases prescribed in the following Article and Article 123, item (i)).

Article 122The terminology, forms, and preparation methods for supplementary schedules to be submitted, pursuant to the provisions of the Act, by the stock companies or designated corporations engaged in a business specified separately that are set forth in the following items are governed by the provisions of the respective items; provided, however, that the supplementary schedules set forth in paragraph (1), items (iii), (iv), and (vi) of the preceding Article and supplementary schedules equivalent thereto are not required to be prepared when the stock company or designated corporation prepares consolidated financial statements:

Article 123The terminology, forms, and preparation methods for supplementary schedule of specified trust property are governed by the following items:

Article 124If the amount of securities is not more than one percent of the total amount of assets, preparation of the supplementary schedule set forth in Article 121, paragraph (1), item (i) may be omitted.

Article 125If the amount of short-term borrowings, long-term borrowings, lease obligations, and other liabilities for which interest must be paid at the beginning of the relevant fiscal year or the end of the relevant fiscal year (excluding corporate bonds) are not more than one percent of the sum of liabilities and net assets at the beginning of the relevant fiscal year or the end of the relevant fiscal year, preparation of the supplementary schedule set forth in Article 121, paragraph (1), item (iv) may be omitted.

Article 125-2If the amount of asset retirement obligations at the beginning of the relevant fiscal year or the end of the relevant fiscal year is not more than one percent of the sum of liabilities and net assets at the beginning of the relevant fiscal year or the end of the relevant fiscal year, preparation of the supplementary schedule set forth in Article 121, paragraph (1), item (vi) may be omitted.

Article 126If the preparation of any supplementary schedule has been omitted pursuant to the provisions of Article 124 or Article 125, a statement to that effect must be set down in the notes.

Article 127(1)Notwithstanding the provisions of the preceding Chapters, the forms specified in the following items may be used for preparation of the financial statements to be prepared by a special company submitting financial statements, according to the categories specified in the following items:

(2)Notwithstanding the provisions set forth in the following items, a special company submitting financial statements may state the particulars in notes specified in the the relevant items in lieu of the notes specified in the provisions set forth in those items:

Article 128When a special company submitting financial statements has prepared financial statements pursuant to the provisions of preceding Article, the following particulars must be included:

Article 129(1)The terminology, forms, and preparation methods of financial statements submitted by a specified company complying with designated international accounting standards are governed by the provisions of Chapters I through VI.

(2)A specified company complying with designated international accounting standards may prepare financial statements according to the designated international accounting standards in addition to financial statements prepared pursuant to the provisions of the preceding paragraph.

Article 130The following particulars must be set down in the notes in the financial statements prepared according to the designated international accounting standards:

Article 131(1)If the Commissioner of the Financial Services Agency gives the approval for a foreign company to submit the financial documents as the documents on financial accounting that are disclosed in its home country (including the state or any other region where the company is headquartered; the same applies hereinafter), as those that may not impair the public interest or the protection of the investors, the terminology, forms, and preparation methods of financial documents are to be, except for the particulars that the Commissioner of the Financial Services Agency finds necessary and gives instructions on, the terminology, forms, and preparation methods used in the home country.

(2)If the documents on financial accounting that a foreign company discloses in its home country 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 gives the approval for the foreign company to submit the documents on financial accounting that it discloses in an area outside Japan other than its home country as financial documents, as those that may not impair the public interest or the protection of the investors, the terminology, forms, and preparation methods of the financial documents are to be, except for the particulars that the Commissioner of the Financial Services Agency finds necessary and gives instructions on those, governed by laws on the terminology, forms, and preparation methods used in the region outside Japan other than its home country.

(3)If a foreign company that has been approved by the Commissioner of the Financial Services Agency to submit the documents on financial accounting that has been disclosed in the region outside Japan as financial documents pursuant to the provisions of the preceding two paragraphs, submits documents on financial accounting other than those that have been disclosed in that region, as financial documents, the terminology, forms, and preparation methods of the documents on financial accounting are to be in accordance with the instructions of the Commissioner of the Financial Services Agency.

(4)If the documents on financial accounting that have been disclosed by a foreign company in its home country or any other region outside Japan are not approved by the Commissioner of the Financial Services Agency as those under paragraph (1) or paragraph (2), the terminology, forms, and preparation methods of financial documents to be submitted by the foreign company are to be in accordance with the instructions of the Commissioner of the Financial Services Agency.

(5)Notwithstanding the provisions of the preceding paragraphs, the terminology, forms, and preparation methods of financial documents submitted by a foreign company that issues regulated securities (meaning regulated securities as prescribed in Article 5, paragraph (1) of the Act) regarding those regulated securities are to be in accordance with the instructions of the Commissioner of the Financial Services Agency; provided, however, that if the Commissioner of the Financial Services Agency approves the foreign company to submit the documents on financial accounting prepared in its home country as financial documents, as those may not impair the public interest or the protection of the investors, the terminology, forms, and preparation methods of financial documents are to be, except for the particulars that the Commissioner of the Financial Services Agency finds necessary and gives instructions on those, governed by laws on the terminology, forms, and preparation methods used in the home country.

Article 132If any accounting principles or procedures among those adopted by a foreign company with regard to financial documents under paragraphs (1) through (4) of the preceding Article are different from accounting principles and procedures in Japan, the details thereof must be set down in the notes in the financial documents.

Article 133(1)The provisions of Article 5, paragraph (2) and Article 8-3, item (ii) apply mutatis mutandis to financial documents submitted by a foreign company.

(2)If any of the methods to present the financial documents submitted by a foreign company is different from the presentation methods used in Japan, the details thereof must be set down in the notes in the financial documents.

Article 134If the account titles and any other particulars set down in financial documents submitted by a foreign company are presented in monetary amounts in a currency other than Japanese currency, the amount of major particulars that have been translated into Japanese currency are also to be entered. In this case, the translation standards adopted when the currency was translated into Japanese currency must be set down in the notes in the financial documents.

Article 135(1)The notes to be included pursuant to the provisions of Article 132, Article 133, paragraph (2) and the preceding Article must be included as footnotes; provided, however, that notes that are found inappropriate to be included as footnotes may be included in any other appropriate part.

(2)The provisions of Article 9, paragraph (3) apply mutatis mutandis to the case where the particulars are stated in the notes pursuant to the provisions of Article 132 and Article 133, paragraph (2).