一保険関係に関する事項

(i)particulars concerning insurance relationships;

二保険金及び仮払金に関する事項

(ii)particulars concerning insurance proceeds and provisional payments;

三法第六十条第一項若しくは第三項の規定により取得し、又は法第七十条第一項の買取りを行うことにより取得した債権の行使に関する事項

(iii)particulars concerning the exercise of claims acquired pursuant to the provisions of Article 60, paragraphs (1) or (3) of the Act or acquired by conducting the purchase referred to in Article 70, paragraph (1) of the Act;

四法第六十九条の三の規定による資金の貸付けに関する事項

(iv)particulars concerning loans under the provisions of Article 69-3 of the Act;

五資金援助に関する事項

(v)particulars concerning financial assistance;

六貯金等債権の買取りに関する事項

(vi)particulars concerning the purchase of savings, etc. and other claims;

七法第五章の規定による協定債権回収会社に対する出資その他同章の規定による業務に関する事項

(vii)particulars concerning investment in an agreed claims collection company under the provisions of Chapter V of the Act and other businesses under the provisions of the same Chapter;

八法第八十六条第二項の規定による管理人又は管理人代理の業務に関する事項

(viii)particulars concerning the duties of an administrator or an administrator's representative under the provisions of Article 86, paragraph (2) of the Act;

九法第七章の規定による優先出資の引受け等その他同章の規定による業務に関する事項

(ix)particulars concerning subscription of preferred equity investment, etc. under the provisions of Chapter VII of the Act and other businesses under the provisions of the same Chapter;

十法第七章の二の規定による特別監視その他同章の規定による業務に関する事項

(x)particulars concerning special monitoring pursuant to the provisions of Chapter 7-2 of the Act and other businesses pursuant to the provisions of the same Chapter;

十一法第百十一条又は法第百十二条においてそれぞれ準用する法第六十九条の三の規定による資金の貸付け及び法第百十二条の二の規定による資産の買取りに関する事項

(xi)particulars concerning the loan of funds under the provisions of Article 69-3 of the Act as applied mutatis mutandis pursuant to Article 111 or Article 112 of the Act, and the purchase of assets under the provisions of Article 112-2 of the Act;

十二農水産業協同組合の再生手続の特例等に関する法律（平成十二年法律第九十五号）第二章及び第三章の規定による貯金者表の提出その他これらの規定による業務に関する事項

(xii)particulars concerning the submission of the table of depositors under the provisions of Chapters 2 and 3 of the Act on Special Provisions for Rehabilitation Proceedings of Agricultural and Fishery Cooperatives (Act No. 95 of 2000) and other businesses under these provisions;

十三業務の委託に関する事項

(xiii)particulars concerning entrustment of business; and

十四その他法第三十四条に規定する業務の方法

(xiv)other business methods prescribed in Article 34 of the Act

一第九条の規定による債務を負担する行為について、事項ごとにその負担する債務の限度額、その行為に基づいて支出すべき年限及びその必要な理由

(i)with respect to the act of bearing debt under the provisions of Article 9, the maximum amount of debt to be incurred by each particular, the years in which expenditures are to be made based on such act, and the reasons why such expenditures are necessary;

二第十条第二項の規定による経費の指定

(ii)designation of expenses under Article 10, paragraph (2); and

三前二号に掲げる事項のほか、予算の実施に関し必要な事項

(iii)in addition to the particulars set forth in the preceding two items, particulars necessary for budget implementation.

一前事業年度の予定貸借対照表及び予定損益計算書

(i)a projected balance sheet and projected profit and loss statement for the previous business year;

二当該事業年度の予定貸借対照表及び予定損益計算書

(ii)a projected balance sheet and projected profit and loss statement for the current business year; and

三前二号に掲げるもののほか、当該予算の参考となる書類

(iii)beyond what is set forth in the preceding two items, documents that serve as reference for the relevant budget.

一資金の調達方法

(i)method of procuring funds;

二資金の使途

(ii)use of funds; and

三その他必要な事項

(iii)other necessary particulars.

一機構の概要

(i)the outline of the SIC;

二当該事業年度及び前事業年度までの事業の実施状況

(ii)the status of implementation of the business for the current business year and until the previous business year;

三資金計画の実施の結果

(iii)the results of the implementation of the funding plan;

四当該事業年度及び前事業年度までの借入金の借入先、借入れに係る目的及び借入金額

(iv)the borrowers, purpose of borrowing, and amount of borrowings for the current business year and until the previous business year;

五当該事業年度及び前事業年度までに受け入れた国の補助金その他これに準ずるもの（以下「国庫補助金等」という。）の名称、目的及び金額

(v)the name, purpose and amount of government subsidies and other similar items (hereinafter referred to as "government subsidies, etc.") received for the current business year and until the previous business year;

六機構が行った出資の目的及び金額、当該出資先の概要その他の出資に関する事項

(vi)the purpose and amount of the capital contribution made by the SIC, an outline of the investee, and other particulars relating to the capital contribution; and

七機構が対処すべき課題

(vii)issues to be addressed by SIC.

一収入

(i)income;

二支出

(ii)expenditures:

一機構に対する出資に関する事項

(i)particulars concerning capital contribution to the SIC;

二主な資産及び負債の明細に関する事項

(ii)particulars regarding the details of principal assets and liabilities;

三固定資産の取得及び処分並びに減価償却費の明細

(iii)details of acquisition and disposal of fixed assets and depreciation expenses; and

四主な費用及び収益に関する事項

(iv)particulars concerning principal expenses and revenue.

一借入れを必要とする理由

(i)the reason why borrowing is necessary;

二借入金の額

(ii)the amount of the borrowing;

三借入金の利率

(iii)an interest rate on borrowing;

四借入金の償還の方法及び期限

(iv)the repayment method and due date of borrowing;

五利息の支払の方法及び期限

(v)the payment method and due date of interest; and

六その他必要な事項

(vi)other necessary particulars.

一令第十条第一項第一号に規定する利息のうち普通貯金、貯蓄貯金、出資予約貯金、納税貯蓄組合貯金、納税準備貯金及び別段貯金に係るもの　当該貯金契約に基づき計算される利息のうち、直前の利払いの日（利払いがされていない場合にあっては預入の日）から保険事故が発生した日までの期間に対応する金額

(i)among the interest prescribed in Article 10, paragraph (1), item (i) of the Order, those relating to ordinary deposits, saving deposits, deposits with reservation for contribution, savings of tax saving association, savings for tax payment reserve and separate savings: the amount of interest calculated based on the relevant savings contract, which corresponds to the period from the date of the most recent interest payment (in the case where no interest payment has been made, the date of deposit) to the date when the insured event occurred;

二令第十条第一項第一号に規定する利息のうち前号に掲げる貯金以外の貯金に係るもの　当該貯金契約に基づき満期時まで有していた場合に適用される利率により計算される利息のうち、預入の日から保険事故が発生した日までの日数につき日割計算により算出した金額

(ii)among the interest prescribed in Article 10, paragraph (1), item (i) of the Order, those relating to deposits other than those set forth in the preceding item: the amount of interest calculated at the interest rate that would be applicable to the savings contract based on the relevant savings contract in case where the relevant savings contract was held until maturity, calculated in proportion to the number of days from the date of deposit until the date of occurrence of the insured event;

三令第十条第一項第二号に規定する給付補てん金　定期積金契約に基づき満期時まで有していた場合に適用される利率により計算される当該給付補てん金のうち、当初払込金の払込みの日から保険事故が発生した日までの日数につき日割計算により算出した金額

(iii)compensation money for benefits prescribed in Article 10, paragraph (1), item (ii) of the Order: the portion of the relevant compensation money for benefits calculated based on the interest rate that would be applicable to an installment savings contract in the case where it were held until maturity, calculated in proportion to the number of days from the date of payment to the date of the insured event;

四令第十条第一項第三号に規定する収益の分配　同号に規定する利益の補足に係る契約に基づき計算される当該収益のうち、当該契約の日から保険事故が発生した日までの日数につき日割計算により算出した金額

(iv)distribution of profit prescribed in Article 10, paragraph (1), item (iii) of the Order: the amount calculated in proportion to the number of days from the date of the relevant contract to the date of occurrence of the insured event, out of the relevant profit calculated based on the contract relating to the profit supplement prescribed in the same item;

五令第十条第一項第四号に規定するもの　前項に規定するものの保険事故が発生した日における額のうち、法第五十六条第一項に規定する元本の額に対応する金額

(v)the amount prescribed in Article 10, paragraph (1), item (iv) of the Order: the amount corresponding to the amount of the principal prescribed in Article 56, paragraph (1) of the Act, out of the amount as of the date of occurrence of the insured event of those prescribed in the preceding paragraph;

六令第十条第一項第五号に規定する利息　当該農林債に係る発行要項に基づき計算される利息のうち、利息計算の起算の日から保険事故が発生した日までの日数につき日割計算により算出した金額

(vi)interest prescribed in Article 10, paragraph (1), item (v) of the Order: the amount of interest calculated in accordance with the issuance requirements for the relevant Norinchukin Bank Bonds, calculated in proportion to the number of days from the day on which the interest is calculated to the day of occurrence of the insured event; and

七令第十条第一項第六号に規定するもの　同号に規定する金額のうち、当該農林債の購入の日から保険事故が発生した日までの日数につき日割計算により算出した金額

(vii)the amount prescribed in Article 10, paragraph (1), item (vi) of the Order: the amount prescribed in the same item, calculated in proportion to the number of days from the date of purchase of the relevant Norinchukin Bank bonds to the date of occurrence of the insured event.

一名寄用顧客ファイル　貯金者等（法第二条第三項に規定する貯金者等をいう。以下この条及び第二十二条の二において同じ。）の氏名又は名称、生年月日又は設立年月日、顧客番号、電話番号その他の事項で機構が電子情報処理組織を用いて速やかに貯金者等の特定を行うために必要と認めるもの

(i)customer files for name-based aggregation: the names, dates of birth or dates of establishment, customer numbers, telephone numbers, and other particulars of depositors, etc. (meaning depositors, etc. prescribed in Article 2, paragraph (3), of the Act; hereinafter the same applies in this Article and Article 22-2) that the SIC finds necessary for promptly identifying depositors, etc. using an electronic data processing system;

二顧客ファイル　貯金者等の氏名又は名称、住所若しくは居所又は営業所若しくは事務所の所在地、郵便番号、顧客番号その他の事項で機構が貯金者等との連絡を円滑に行うために必要と認めるもの及び貯金者等に係る法第五十六条第一項に規定する利息等に係る所得税法（昭和四十年法律第三十三号）その他の所得税等に関する法令の規定の適用に関する事項で機構が必要と認めるもの

(ii)customer files: the particulars concerning the names, domiciles or residences, or businesses or office addresses, postal codes and customer numbers, and other particulars that the SIC finds necessary for the smooth communication with depositors, etc., and particulars concerning the application of the provisions of the Income Tax Act (Act No. 33 of 1965) and other laws and regulations concerning income tax, etc., relating to the interest, etc. prescribed in Article 56, paragraph (1) of the Act with respect to depositors, etc.;

三貯金ファイル　顧客番号、貯金等（法第二条第二項に規定する貯金等をいう。以下この条及び第二十二条の二において同じ。）の口座に関する事項（口座番号、口座開設日等をいう。）、貯金等に係る債権の内容に関する事項（貯金等の種目、元本の額、利率、預入日、満期日等をいう。）、当該貯金等に係る債権を目的とする担保権の設定に関する事項、貯金等に係る法第五十六条第一項に規定する利息等に係る所得税法その他の所得税等に関する法令の規定の適用に関する事項その他の事項で機構が貯金等に係る債権の内容を把握するために必要と認めるもの

(iii)savings files: the customer numbers, particulars related to the account (meaning account numbers, account opening date, etc.) of the savings, etc. (meaning savings, etc. prescribed in Article 2, paragraph (2) of the Act, hereinafter the same applies in this Article and Article 22-2), particulars concerning the content of claims relating to the savings, etc. (meaning the type, the amount of the principal, interest rate, deposit date, maturity date, etc. of savings, etc.), particulars concerning the establishment of a security interest over the claim relating to the savings, etc., particulars concerning the application of the provisions of the Income Tax Act and other laws and regulations concerning income tax, etc. regarding interest, etc. prescribed in Article 56, paragraph (1) of the Act relating to the savings, etc., and other particulars that the SIC finds necessary in order to ascertain the details of the claim relating to the savings, etc.;

四総合・当座貸越担保貯金ファイル　貯金等の種目及び口座番号、担保貯金等（担保権の目的となっている貯金等に係る債権をいう。第六号において同じ。）の種目及び口座番号その他の事項で機構が貸越しの存する貯金等の口座を特定し、かつ、当該貸越しのために担保権の目的となっている貯金等の口座を特定するために必要と認めるもの

(iv)general and overdraft secured savings files: the type and account number of savings, etc., type and account number of secured savings, etc. (meaning claims relating to savings, etc. that are the subject of a security interest; the same applies in item (vi)) and other particulars that the SIC finds necessary to identify the account of savings, etc. in which the overdraft exists and to identify the account of savings, etc. that are the subject of a security interest for the relevant overdraft;

五債務ファイル　顧客番号、貸付残高、未収利息額その他の事項で機構が貯金担保貸付（貯金等に係る債権を担保権の目的とする貸付けをいう。）に係る債務者を特定し、かつ、当該債務者の債務の額を算出するために必要と認めるもの

(v)debt files: the customer numbers, outstanding loan balances, amount of accrued interests, and other particulars that the SIC finds necessary to identify debtors subject to loans secured by savings, etc. (meaning loans in which claims on savings, etc. are the subject of a security interest) and calculate the amount of the relevant debtor's debt;

六債務担保貯金ファイル　顧客番号、担保貯金等の種目及び口座番号その他の事項で機構が前号の債務者の有する債務に係る担保貯金等の口座を特定するために必要と認めるもの

(vi)collateralized debt savings files: customer number, type and the account number of collateralized savings, etc., and any other particulars that the SIC finds necessary to identify the account of collateralized savings, etc. relating to the debt held by the debtor referred to in the preceding item;

七特定決済債務ファイル　特定決済債務に係る債権の額その他の事項で機構が特定決済債務に係る債権の内容を把握するために必要と認めるもの

(vii)specified settlement obligations files: the amount of claims relating to specified settlement obligations and other particulars that the SIC finds necessary for ascertaining the details of claims relating to specified settlement obligations; and

八前各号に掲げるもののほか、貯金等に係る債権及び特定決済債務に係る債権の額を速やかに把握するために必要なものとして機構が別に定めるファイル　当該ファイルの目的等に応じ機構が必要と認める事項

(viii)beyond what is set forth in the preceding items, files that are separately specified by the SIC as being necessary for promptly ascertaining the amount of claims relating to savings, etc. and claims relating to the specified settlement obligations: particulars that the SIC finds necessary for the purpose of the file, etc.

一支払対象貯金等（法第五十六条の三第一項第一号に規定する支払対象貯金等をいう。第四号において同じ。）に係る保険金の支払又はその払戻しを円滑にできるようにするために、農水産業協同組合が機構から貯金等に係る債権に関するデータを受け取った後、速やかに当該データを貯金等の払戻しを行っている電子情報処理組織（農水産業協同組合の電子計算機と当該農水産業協同組合又は他の農水産業協同組合その他の金融機関の現金自動支払機又は現金自動預入払出兼用機を電気通信回線で接続した電子情報処理組織をいう。第三項において同じ。）において処理することができるようにするための措置

(i)measures to enable agricultural or fishery cooperatives, after receiving data on claims covered savings, etc. from the SIC, to promptly process the relevant data using an electronic data processing system that handles the refunding of covered savings, etc.(meaning an electronic data processing system that connects a computer of an agricultural or fishery cooperative to an automated cash dispenser or an automated teller machine of the relevant agricultural or fishery cooperative, another agricultural or fishery cooperative or other financial institutions by a telecommunications line; the same applies in paragraph (3)), in order to facilitate the smooth and effective payment or refund of insurance proceeds on covered savings, etc. (meaning the covered savings, etc. prescribed in Article 56-3, paragraph (1), item (i) of the Act; the same applies in item (4));

二前号のデータを用いずに支払対象決済用貯金の払戻しを行うことができるようにするための措置

(ii)measures to enable the refund of covered savings for settlement without using the data referred to in the preceding item;

三機構が示す様式に従って保険事故が発生した後の貯金等の変動に係るデータを機構が指定する磁気テープをもって作成し、又は当該データを電子情報処理組織を利用して、速やかに機構に提出することができるようにするための措置

(iii)measures to enable the data relating to changes in savings, etc. after the occurrence of an insured event promptly submitted in accordance with the form indicated by the SIC in the form of magnetic tapes designated by the SIC, or using magnetic tapes designated by the SIC, or using an electronic data processing system; and

四貯金者等に対する債権と支払対象貯金等との相殺、貯金等債権の買取りその他の必要な業務を円滑に行うことができるようにするための措置

(iv)measures to facilitate offsetting of claims against covered savings, etc. of depositors, etc., purchase of claims on savings, etc., and other necessary operations.

一理由書

(i)statement of reasons;

二最終の貸借対照表（関連する注記を含む。以下同じ。）、損益計算書（関連する注記を含む。以下同じ。）及び剰余金の処分の方法を記載した書面又は損失の処理の方法を記載した書面並びに最近の日計表

(ii)latest balance sheet (including related notes; the same applies hereinafter), profit and loss statement (including related notes; the same applies hereinafter), a document stating how to dispose of surplus or a document stating how to dispose of loss, and the most recent daily cash count sheet; and

三その他法第六十三条第一項に規定する認定をするため参考となるべき事項を記載した書類

(iii)other documents stating particulars that should serve as reference to grant the certification prescribed in Article 63, paragraph (1) of the Act.

一理由書

(i)statement of reasons;

二当該経営困難農水産業協同組合に係る最終の貸借対照表、損益計算書及び剰余金の処分の方法を記載した書面又は損失の処理の方法を記載した書面並びに最近の日計表

(ii)the latest balance sheet, profit and loss statement, and a document stating how to dispose of surplus or a document stating how to dispose of loss, and the most recent daily cash count sheet for the relevant agricultural or fishery cooperative in financial difficulties; and

三その他法第六十三条第二項に規定する認定をするため参考となるべき事項を記載した書類

(iii)other documents stating particulars that should serve as reference to grant the certification prescribed in Article 63, paragraph (2) of the Act.

一農水産業協同組合が業として行う取引以外の取引に起因するもの

(i)those arising from transactions other than those conducted in the course of business by an agricultural or fishery cooperative;

二令第二十三条の三各号に掲げる者が業として行う取引以外の取引に基づくものであって、当該者の委託に起因するもの

(ii)obligations based on transactions other than those conducted in the course of business by a person set forth in each item of Article 23-3 of the Order, which arise from the entrustment of the relevant person; and

三令第二十三条の二第三号に掲げる取引に起因するもの

(iii)those arising from transactions set forth in Article 23-2, item (iii) of the Order.

一買取資産（令第三十二条第一項第一号に規定する買取資産をいう。以下同じ。）である金銭債権（以下「買取金銭債権」という。）について弁済を受けた金額（当該弁済が代物弁済によるものである場合には、当該代物弁済により譲り受けた資産の処分等により得られた金額をいい、当該代物弁済により土地又は建物（以下この号及び次号において「土地等」という。）の取得をし、当該取得をした土地等を譲渡した場合において、当該土地等について協定債権回収会社が支出した金額のうちに、その支出により当該土地等の取得の時において当該土地等につき通常の管理又は修理をするものとした場合に予想されるその支出の時における当該土地等の価額を増加させる部分の額に対応する金額（以下この号及び次号において「資本的支出の額」という。）があるときは、当該資本的支出の額を控除した残額をいう。次条及び第二十八条第一号において同じ。）が当該買取金銭債権の取得価額を上回ったこと。　当該弁済を受けた金額と当該買取金銭債権の取得価額との差額に相当する金額

(i)the amount of payment received for monetary claims (hereinafter referred to as "purchased monetary claims) that are purchased assets (meaning purchased assets prescribed in Article 32, paragraph (1), item (i) of the Order; the same applies hereinafter) (if the relevant payment is a substitute performance, meaning the amount obtained from the disposal of the assets transferred by payment in the relevant substitute performance; and if land or building (hereinafter referred to as "land or building" in this item and next item) are acquired through the relevant substitute performance and the relevant acquired land or building is transferred, and if the amounts paid by an agreed claims collection company for the relevant land and building include the amount corresponding to the amount of the portion that increases in the value of the relevant land or building (hereinafter referred to as the "amount of capital expenditure" in this item and next item) in the case where the relevant land or building is to be under normal management or repairs at the time of the acquisition of the relevant land or building with the relevant expenditure, meaning the balance after deducting the amount of the relevant capital expenditure; hereinafter the same applies in the following Article and Article 28, item (i)) exceeded the acquisition value of the relevant purchased monetary claims: the amount equivalent to the difference between the relevant received money and acquisition value of the relevant purchased monetary claims

二買取資産である土地等（以下この条及び第二十八条第三号において「買取土地等」という。）の譲渡の対価として支払を受けた金額（当該買取土地等について協定債権回収会社が支出した金額のうちに資本的支出の額があるときは、当該資本的支出の額を控除した残額。以下この号及び第二十八条第三号において同じ。）が当該買取土地等の取得価額を上回ったこと。　当該支払を受けた金額と当該買取土地等の取得価額との差額に相当する金額

(ii)the amount of money (if the amounts paid by an agreed claims collection company for the relevant land and building include an amount of capital expenditure, the remaining amount after deducting the amount of the relevant capital expenditure; the same applies hereinafter in this item and Article 28, item (iii)) received as consideration of the transfer of land or building that is a purchased asset (hereinafter referred to as "purchased land, etc." in this Article and Article 28, item (iii)) exceeded the acquisition value of purchased land or building: the amount equivalent to the difference between the relevant received money and acquisition value of the relevant purchased land, etc.

三買取土地等以外の買取資産の譲渡の対価として支払を受けた金額が当該買取土地等以外の買取資産の取得価額を上回ったこと。　当該支払を受けた金額と当該買取土地等以外の買取資産の取得価額との差額に相当する金額

(iii)the amount of money received as consideration for the transfer of the purchased assets other than the purchased land or building exceeded the acquisition value of the purchased assets other than the relevant purchased land or building: the amount equivalent to the difference between the relevant received money and the relevant acquisition value of the purchased assets other than the purchased land or building.

四買取資産である有価証券（金融商品取引法（昭和二十三年法律第二十五号）第二条第一項に規定する有価証券をいう。）、金銭信託の受益権並びに消費税法施行令（昭和六十三年政令第三百六十号）第九条第一項第一号から第三号まで及び同条第二項に規定するもの（以下この号及び第二十八条第五号において「買取有価証券等」という。）についてその償還金、払戻金又は残余財産の分配金として支払を受けた金額が当該買取有価証券等の取得価額を上回ったこと。当該支払を受けた金額と当該買取有価証券等の取得価額との差額に相当する金額

(iv)the amount of money received as redemption money, refund or distribution of residual assets of securities (meaning securities prescribed in Article 2, paragraph (1) of the Financial Instruments and Exchange Act (Act No. 25 of 1948)), beneficial interests in money trusts, and those prescribed in Article 9, paragraph (1), items (i) through (iii) and paragraph (2) of the same Article of the Enforcement Order of Consumption Tax Act (Cabinet Order No. 360 of 1988) that are purchased assets (hereinafter referred to as "purchased securities, etc." in this item and Article 28, paragraph (5)) exceeded the acquisition value of the purchased securities, etc.: the amount equivalent to the difference between the relevant received money and the relevant acquisition value of purchased securities, etc.

五買取金銭債権に係る貸倒引当金からの戻入れを行ったこと。当該戻入れを行った貸倒引当金の額に相当する金額

(v)reversal of allowance for doubtful accounts related to purchased monetary claims: the amount equivalent to the amount of the relevant reversed allowance for doubtful accounts.

一買取金銭債権について弁済を受けた金額が当該買取金銭債権の取得価額を下回ったこと（当該買取金銭債権に係る債務者の財産の状況、支払能力等からみて当該弁済以外の弁済を受けることができないことが明らかである場合又は当該買取金銭債権に係る債務の全部が履行されている場合に限る。）。　当該買取金銭債権の取得価額と当該弁済を受けた金額との差額に相当する金額

(i)the amount of money received as payment for purchased monetary claims is less than the acquisition value of the relevant purchased monetary claims (limited to cases where it is clear that the debtor is unable to receive any payment other than the relevant payment in light of the financial situation or the debtor's ability to pay, etc. relating to the relevant purchased monetary claim or where all of the obligations relating to the relevant purchased monetary claim have been performed): the amount equivalent to the difference between the acquisition value of the relevant purchased monetary claims and the amount of the relevant money received as payment;

二買取金銭債権に係る債務者の財産の状況、支払能力等からみて当該買取金銭債権の全額について弁済を受けることができないことが明らかとなったこと。当該買取金銭債権の取得価額に相当する金額

(ii)it has become clear that the debtor relating to purchased monetary claim is unable to receive payment for the full amount of the relevant purchased monetary claim in light of the financial situation or the ability to pay, etc. relating to the relevant purchased monetary claims; the amount equivalent to the acquisition value of the relevant purchased monetary claims;

三買取土地等の譲渡の対価として支払を受けた金額が当該買取土地等の取得価額を下回ったこと。当該買取土地等の取得価額と当該支払を受けた金額との差額に相当する金額

(iii)the amount of money received as consideration of the transfer of purchased land or building is less than the acquisition value of the purchased land or building: the amount equivalent to the difference between the acquisition value of the relevant purchased land, etc. and the relevant received money;

四買取土地等以外の買取資産の譲渡の対価として支払を受けた金額が当該買取土地等以外の買取資産の取得価額を下回ったこと。　当該買取土地等以外の買取資産の取得価額と当該支払を受けた金額との差額に相当する金額

(iv)the amount of money received as consideration for the transfer of the purchased assets other than the purchased land or building is less than the acquisition value of the purchased assets other than the relevant purchased land, etc.: the amount equivalent to the difference between the relevant purchased assets other than the purchased land or building and the relevant received money;

五買取有価証券等についてその償還金、払戻金又は残余財産の分配金として支払を受けた金額が当該買取有価証券等の取得価額を下回ったこと。　当該買取有価証券等の取得価額と当該支払を受けた金額との差額に相当する金額

(v)the amount of money that is received as redemption money, refund or distribution from residual assets of purchased securities, etc. is less than the acquisition value of the relevant purchased securities, etc.; the amount equivalent to the difference between the acquisition value of the relevant purchased securities, etc. and the relevant received amount; and

六買取金銭債権に係る貸倒引当金への繰入れを行ったこと。　当該繰入れを行った貸倒引当金の額に相当する金額

(vi)transferring the allowance for doubtful accounts related to purchased monetary claims: the amount equivalent to the amount of the allowance for doubtful accounts to the relevant transfer.

一理由書

(i)a statement of reasons;

二最終の貸借対照表、損益計算書及び剰余金の処分の方法を記載した書面又は損失の処理の方法を記載した書面並びに最近の日計表

(ii)the latest balance sheet, profit and loss statement, a document stating how to dispose of surplus or a document stating how to dispose of loss, and the most recent daily cash count sheet;

三有価証券その他当該農水産業協同組合において時価評価が可能な資産の当該申出の日の直前の評価額及び評価損益を記載した書類

(iii)documents stating the evaluation value of securities and other assets that can be market valued by the relevant agricultural or fishery cooperative immediately before the date of the relevant notification, as well as the appraised profit or loss; and

四その他参考となるべき事項を記載した書類

(iv)other documents stating particulars that should serve as reference.

一法第百九条第一項の規定により政府の補助を受けた金額

(i)the amount subsidized by the government pursuant to the provisions of Article 109, paragraph (1) of the Act; and

二法第百九条第二項の規定により国庫に納付した金額

(ii)the amount paid to the national treasury pursuant to the provisions of Article 109, paragraph (2) of the Act.

一農林中央金庫法施行規則（平成十三年／内閣府／農林水産省／令第十六号）第百七条第二項第一号、農業協同組合法施行規則（平成十七年農林水産省令第二十七号）第百九十一条第二項及び水産業協同組合法施行規則（平成二十年農林水産省令第十号）第百九十四条第二項の規定に基づき計上された引当金（債務性のない負債性引当金に限る。）

(i)allowance (limited to non-debt liability allowance) recorded under the provisions of Article 107, paragraph (2), item (i) of the Enforcement Regulation of the Norinchukin Bank Act (Order of the Cabinet Office, Ministry of Agriculture, Forestry and Fisheries No. 16 of 2001), Article 191, paragraph (2) of the Enforcement Regulation of the Agricultural Cooperatives Act (Order of the Ministry of Agriculture, Forestry and Fisheries No. 27 of 2005) and Article 194, paragraph (2) of the Enforcement Regulation of the Fishery Cooperatives Act (Order of the Ministry of Agriculture, Forestry and Fisheries No. 10 of 2008);

二金融商品取引責任準備金（金融商品取引法第四十八条の三第一項の金融商品取引責任準備金をいう。）

(ii)financial instruments transaction liability reserves (meaning the financial instruments transaction liability reserves referred to in Article 48-3, paragraph (1) of the Financial Instruments and Exchange Act);

三繰延税金負債（農林中央金庫法施行規則第百十一条第一項に規定する別紙様式第八号若しくは別紙様式第九号、農業協同組合法施行規則第二百二条第三項に規定する別紙様式第六号（一）若しくは別紙様式第七号（一）又は水産業協同組合法施行規則第百二十一条に規定する別紙様式第二号（一）若しくは別紙様式第四号（一）の貸借対照表（次号において「各貸借対照表」という。）に記載された繰延税金負債をいう。）

(iii)deferred tax liabilities (meaning deferred tax liabilities stated in balance sheet referred to in Appended Form No. 8 or Appended Form No. 9 prescribed in Article 111, paragraph (1) of the Enforcement Regulation of the Norinchukin Bank Act, Appended Form No. 6 (i), or Appended Form No. 7 (i) prescribed in Article 202, paragraph (3) of the Enforcement Regulation of the Agricultural Cooperatives Act or Appended Form No. 2 (i) or Appended Form No. 4 (i) prescribed in Article 121 of the Enforcement Regulation of the Fishery Cooperatives Act (referred to as "each balance sheet" in the following item)); and

四再評価に係る繰延税金負債（各貸借対照表に記載された再評価に係る繰延税金負債をいう。）

(iv)deferred tax liabilities on revaluation (meaning deferred tax liabilities on revaluation stated in each balance sheet).

一当該関連措置等が講じられた時における当該取引のそれぞれに係る評価額を合算して得られる純合計額が、当該当事者間における一の債権又は一の債務となること。

(i)the net aggregate of the assessed value of each of the relevant transactions at the time when the relevant related measures, etc. have been taken is one claim or one obligation between the parties; and

二当該当事者間における債務がその対当額につき消滅すること。

(ii)the obligations between the parties concerned are extinguished with respect to their counterparts.

一農業協同組合法（昭和二十二年法律第百三十二号）第九十四条の二第三項の組合又は組合及びその子会社等の自己資本の充実の状況によって必要があると認めるときにする命令を受けた組合

(i)a cooperative that has received an order to do so when deemed necessary due to the state of capital adequacy of the cooperative or the cooperative and its subsidiary companies, etc. referred to in Article 94-2, paragraph (3) of the Agricultural Cooperatives Act (Act No. 132 of 1947)

二水産業協同組合法（昭和二十三年法律第二百四十二号）第百二十三条の二第三項の組合又は組合及びその子会社等の自己資本の充実の状況によって必要があると認めるときにする命令を受けた組合

(ii)a cooperative that has received an order to do so when deemed necessary due to the state of capital adequacy of the cooperative or the cooperative and its subsidiary companies, etc. referred to in Article 123-2, paragraph (3) of the Fishery Cooperatives Act (Act No. 242 of 1948)

三農林中央金庫法（平成十三年法律第九十三号）第八十五条第二項の農林中央金庫又は農林中央金庫及びその子会社等の自己資本の充実の状況によって必要があると認めるときにする命令を受けた農林中央金庫

(iii)the Norinchukin Bank that has received an order to do so when deemed necessary due to the state of capital adequacy of the Norinchukin Bank or the Norinchukin Bank and its subsidiary companies, etc. referred to in Article 85, paragraph (2) of the Norinchukin Bank Act (Act No. 93 of 2001).