Enforcement Order of the Insurance Business Act - Japanese/English

Japanese English Japanese/English Comparison Table

Text (.txt) Word (.docx) PDF (.pdf) TMX (.tmx)

保険業法施行令（法令名に（暫定版）と表示されているデータは、ネイティブや法令翻訳専門家によるチェック及び修正前のデータであり、今後、修正される場合があります。暫定版）
Enforcement Order of the Insurance Business Act (Any data that the title of a law indicates to be a "Tentative translation" has not yet been proofread or corrected by a native English speaker or legal translation expert; this data may be revised in the future.Tentative translation)

平成七年十二月二十二日政令第四百二十五号
Cabinet Order No. 425 of December 22, 1995

内閣は、保険業法（平成七年法律第百五号）の規定に基づき、及び同法を実施するため、保険業法施行令（昭和十四年勅令第九百四号）の全部を改正するこの政令を制定する。

Pursuant to the provisions of the Insurance Business Act (Act No. 105 of 1995) and for the purpose of enforcement of that Act, the Cabinet hereby enacts this Cabinet Order to amend the Enforcement Order of the Insurance Business Act (Imperial Order No. 904 of 1939) in its entirety.

Table of Contents

第一章　総則（第一条―第二条）

Chapter I General Provisions (Article 1 through 2)

第二章　保険会社、外国保険会社等及び少額短期保険業者

Chapter II Insurance Companies, Foreign Insurance Companies, and Small Amount and Short Term Insurers

第一節　保険会社、外国保険会社等及び少額短期保険業者（第二条の二―第三十七条の九）

Section 1 Insurance Companies, Foreign Insurance Companies, and Small Amount and Short Term Insurers (Article 2-2 through 37-9)

第二節　少額短期保険業者の特例（第三十八条―第三十八条の十五）

Section 2 Special Provisions on Small Amount and Short Term Insurers (Article 38 through 38-15)

第三章　保険募集（第三十九条―第四十四条の六）

Chapter III Insurance Solicitation (Article 39 - Article 44-6)

第四章　指定紛争解決機関（第四十四条の七―第四十四条の九）

Chapter IV Designated Dispute Resolution Organization (Article 44-7 through 44-9)

第五章　雑則（第四十五条―第四十九条）

Chapter V Miscellaneous Provisions (Article 45 through 49)

附　則

Supplementary Provisions

第一章　総則

Chapter I General Provisions

（定義）

(Definitions)

第一条この政令において、「保険業」、「保険会社」、「生命保険会社」、「損害保険会社」、「相互会社」、「外国保険業者」、「外国保険会社等」、「外国生命保険会社等」、「外国損害保険会社等」、「外国相互会社」、「総株主等の議決権」、「子会社」、「主要株主基準値」、「保険主要株主」、「保険持株会社」、「少額短期保険業者」、「生命保険募集人」、「損害保険代理店」、「少額短期保険募集人」、「保険募集人」、「所属保険会社等」、「保険仲立人」、「保険募集」又は「公告方法」とは、それぞれ保険業法（以下「法」という。）第二条に規定する保険業、保険会社、生命保険会社、損害保険会社、相互会社、外国保険業者、外国保険会社等、外国生命保険会社等、外国損害保険会社等、外国相互会社、総株主等の議決権、子会社、主要株主基準値、保険主要株主、保険持株会社、少額短期保険業者、生命保険募集人、損害保険代理店、少額短期保険募集人、保険募集人、所属保険会社等、保険仲立人、保険募集又は公告方法をいう。

Article 1The terms "insurance business", "insurance company", "life insurance company", "non-life insurance company", "mutual company", "foreign insurer", "foreign insurance company, etc.", "foreign life insurance company, etc.", "foreign non-life insurance company, etc.", "foreign mutual company", "all shareholders' voting rights", "subsidiary company" "major shareholder threshold", "insurance company's major shareholder", "insurance holding company", "small amount and short term insurer", "life insurance agent", "non-life insurance representative", "small amount and short term insurance agent", "insurance agent", "affiliated insurance company, etc.", "insurance broker", "insurance solicitation", and "means of public notice" as used in this Cabinet Order mean "insurance business", "insurance company", "life insurance company", non-life insurance company", "mutual company", "foreign insurer", "foreign insurance company, etc.", "foreign life insurance company, etc.", "foreign non-life insurance company, etc.", "foreign mutual company", "all shareholders' voting rights", "subsidiary company" "major shareholder threshold", "insurance company's major shareholder", "insurance holding company", "small amount and short term insurer", "life insurance agent", "non-life insurance representative", "small amount and short term insurance agent", "insurance agent, "affiliated insurance company, etc.", "insurance broker", "insurance solicitation", and "means of public notice" as defined in Article 2 of the Insurance Business Act (hereinafter referred to as the "Act").

（会社その他の事業者から除外される者の範囲等）

(Persons Excluded from Classification as a Company or Other Business Operator)

第一条の二法第二条第一項第二号ロに規定する政令で定める事業者は、当該会社その他の事業者又はその役員若しくは使用人（役員又は使用人であった者を含む。以下この項並びに次条第二号及び第三号において同じ。）が構成する団体がその役員若しくは使用人又はこれらの者の親族（配偶者並びに二親等以内の血族及び姻族に限る。以下同じ。）を相手方として法第三条第四項各号又は第五項各号に掲げる保険の引受けを行う事業を行うことを専ら目的とする会社（外国会社を含む。次条第二号において同じ。）その他の事業者（保険会社、外国保険会社等、免許特定法人（法第二百二十三条第一項に規定する免許特定法人をいう。以下同じ。）の引受社員（法第二百十九条第一項に規定する引受社員をいう。以下同じ。）及び少額短期保険業者を除く。）とする。

Article 1-2(1)The business operator specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (ii), (b) of the Act, is a company (including a foreign company; the same applies in item (ii) of the following Article) or any other business operator (excluding an underwriting member (meaning an underwriting member as defined in Article 219, paragraph (1) of the Act; the same applies hereinafter) of an insurance company, a foreign insurance company, etc., a licensed specified corporation (meaning a licensed specified corporation prescribed in Article 223, paragraph (1) of the Act; the same applies hereinafter), and also excluding a small amount and short term insurer) whose sole purpose is for an organization comprising the relevant company or the relevant other business operator or the officers or employees thereof (including persons who formerly held positions as officers or employees; hereinafter the same applies in this paragraph and Article 1-3, items (ii) and (iii)) to underwrite the insurance specified in the items of Article 3, paragraph (4) of the Act or in the items of paragraph (5) of that Article for those officers or employees or the relatives thereof (limited to their spouses and their relatives by blood or affinity within the second degree; the same applies hereinafter) as the other parties thereto.

２法第二条第一項第二号ロに規定する政令で定める親族は、配偶者並びに二親等以内の血族及び姻族とする。

(2)The relatives specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (ii), (b) of the Act, are spouses and relatives by blood or affinity within the second degree.

（保険業の定義から除外されるもの）

(Business Not Defined as Insurance Business)

第一条の三法第二条第一項第二号トに規定する政令で定めるものは、次に掲げるものとする。

Article 1-3The insurance businesses specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (ii), (g), are as follows:

一地方公共団体が事業者（当該地方公共団体の区域内に所在するものに限る。）又はその役員若しくは使用人を相手方として行うもの（法第二条第一項第二号イに掲げるものを除く。）

(i)insurance business which a local government conducts with a business operator (limited to those located within the district of that local government) or its officers or employees (excluding one set forth in Article 2, paragraph (1), item (ii), (a)) as the other party thereto;

二一の会社（当該会社若しくはその連結子会社等（内閣府令で定めるところにより当該会社と連結してその計算書類その他の書類を作成するものとされる子会社その他の会社をいい、連結子会社等であった会社を含む。以下この号において同じ。）又はこれらの役員若しくは使用人が構成する団体がその構成員又はその親族を相手方として法第三条第四項各号又は第五項各号に掲げる保険の引受けを行う事業を行うことを専ら目的とする会社（保険会社、外国保険会社等、免許特定法人の引受社員及び少額短期保険業者を除く。）を除く。）若しくは当該会社の連結子会社等又はこれらの役員若しくは使用人が構成する団体がその構成員又はその親族を相手方として行うもの（法第二条第一項第二号ロ又はニに掲げるものを除く。）

(ii)insurance business which a company (excluding a company (other than an insurance company, a foreign insurance company, etc., underwriting members of a licensed specified corporation, and also excluding small amount and short term insurers) whose purpose is to solely underwrite insurance for an organization comprising the relevant company or its consolidated subsidiary company, etc. (meaning a subsidiary company or other company which is required to prepare its financial statements or any other documents on a consolidated basis together with that company pursuant to the provisions of Cabinet Office Order, and including a company which was a consolidated subsidiary company, etc.; hereinafter the same applies in this item) and their officers or employees, with respect to the insurance specified in the items of Article 3, paragraph (4) of the Act and in the items of paragraph (5) of that Article for the members of that organization or their relatives as the other parties), or insurance business which its consolidated subsidiary company, etc. and their officers or employees conduct for its members and their relatives as the other parties (excluding business set forth in Article 2, paragraph (1), item (ii), (b) or (d));

三一の包括宗教法人（宗教法人法（昭和二十六年法律第百二十六号）第五十二条第二項第四号に規定する宗教団体がある場合における当該宗教団体であって、宗教法人（同法第四条第二項に規定する宗教法人をいう。以下この号において同じ。）であるものをいう。）若しくは当該包括宗教法人に包括される宗教法人又はこれらの役員若しくは使用人が構成する団体がその構成員又はその親族を相手方として行うもの（法第二条第一項第二号ロに掲げるものを除く。）

(iii)insurance business which a religious corporation comprising relevant religious corporations (meaning, a religious corporation as specified in Article 52, paragraph (2), item (iv) of the Religious Corporations Act, (Act No. 126 of 1951) that is a religious corporation (meaning a religious corporation as specified in Article 4, paragraph (2) of the same Act) if there is such religious corporation; hereinafter the same applies in this item) or a religious corporation under the control of that religious corporation comprising relevant religious corporations, or the officers or employees thereof conducts with the members of that organization or their relatives as the other parties thereto (excluding business set forth in Article 2, paragraph (1), item (ii), (b));

四一の国家公務員共済組合（国家公務員共済組合法（昭和三十三年法律第百二十八号）第三条第一項又は第二項の規定により設けられた国家公務員共済組合をいう。）又は一の地方公務員共済組合（地方公務員等共済組合法（昭和三十七年法律第百五十二号）第三条第一項の規定により設けられた地方公務員共済組合をいう。以下この号において同じ。）の組合員（組合員であった者を含む。以下この号において同じ。）が構成する団体（地方公務員共済組合の組合員が構成する団体にあっては、一の都道府県内の地方公共団体の職員（職員であった者を含む。）である組合員が構成するものに限る。）がその構成員又はその親族を相手方として行うもの

(iv)insurance business which an organization comprising members (including persons who were formerly members; hereinafter the same applies in this item) of a National Government Employees' Mutual Aid Association (meaning a National Government Employees' Mutual Aid Association established under Article 3, paragraph (1) or (2) of the National Government Employees' Mutual Aid Association Act (Act No. 128 of 1958)) or members of a Local Government Employees' Mutual Aid Association (meaning a Local Government Employees' Mutual Aid Association established under Article 3, paragraph (1) of the Local Government Employees' Mutual Aid Association Act (Act No. 152 of 1962); hereinafter the same applies in this item) (in the case of an organization comprising members of a Local Government Employees' Mutual Aid Association, limited to an organization comprising members who are employees (including the persons who were formerly employees) of a local government in a single prefecture) conducts with its members or their relatives as the other parties thereto;

五国会議員（国会議員であった者を含む。）が構成する団体又は一の地方公共団体の議会の議員（当該地方公共団体の議会の議員であった者を含む。）が構成する団体がその構成員又はその親族を相手方として行うもの

(v)insurance business which an organization comprising members of the Diet (including persons who were formerly members of the Diet) or an organization comprising members of a council (including former members) of a single local government conducts with its members or their relatives as the other parties thereto;

六一の学校（学校教育法（昭和二十二年法律第二十六号）第一条に規定する学校及び就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律（平成十八年法律第七十七号）第二条第七項に規定する幼保連携型認定こども園をいう。第八号において同じ。）がその児童又は幼児を相手方として行うもの

(vi)insurance business which a school (meaning a school as defined in Article 1 of the School Education Act (Act No. 26 of 1947) and a kindergarten-childcare-collaboration-type center for early childhood education and care prescribed in Article 2, paragraph (7) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children; the same applies in item (viii)) conducts with its pupils or young children as the other parties thereto;

七一の専修学校（学校教育法第百二十四条に規定する専修学校をいう。以下この号及び次号において同じ。）、一の各種学校（同法第百三十四条第一項に規定する各種学校のうち、内閣府令で定めるものに限る。以下この号及び次号において同じ。）又は一の専修学校若しくは各種学校の生徒（各種学校にあっては内閣府令で定めるものに限る。以下この号及び次号において同じ。）が構成する団体がその生徒を相手方として行うもの

(vii)insurance business which a specialized training college (meaning a specialized training college as defined in Article 124 of the School Education Act; hereinafter the same applies in this item and the following item), a miscellaneous category school (limited to a miscellaneous category school as defined in Article 134, paragraph (1) of that Act that is specified by Cabinet Office Order; hereinafter the same applies in this item and the following item) or, an organization comprising students of a single specialized training college or miscellaneous category school (for a miscellaneous category school, limited to one specified by Cabinet Office Order; hereinafter the same applies in this item and the following item) conducts with its students as the other parties thereto;

八同一の設置者（国及び地方公共団体を除く。次号において同じ。）が設置した二以上の学校等（学校、専修学校又は各種学校をいう。同号において同じ。）の学生又は生徒が構成する団体がその学生等（学生、生徒、児童又は幼児をいう。同号において同じ。）を相手方として行うもの

(viii)insurance business which an organization comprising of the students of two or more schools, etc. (meaning schools, specialized training colleges, and miscellaneous category schools; the same applies in the following item) established by the same entity (excluding the State and local governments; the same applies in the following item) conducts with its students, etc. (meaning students, pupils, or young children; the same applies in that item) as the other parties thereto; and

九一の学校等又は同一の設置者が設置した二以上の学校等の学生等の保護者（親権を行う者又は後見人をいう。）又は教職員が構成する団体がその構成員又は学生等を相手方として行うもの

(ix)insurance business which an organization comprising of the guardians (meaning the persons who exercise parental authority or who are the curators) of the students, etc. of a school, etc., the guardians of the students, etc. of two or more schools, etc. established by the same entity, or its teachers and staff members, conducts with its members or students, etc. as the other parties thereto.

第一条の四法第二条第一項第三号に規定する政令で定める人数は、千人とする。

Article 1-4(1)The number of persons specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (iii) of the Act, is one thousand.

２法第二条第一項第三号に規定する政令で定めるものは、次の各号のいずれかに該当するものとする。

(2)The business specified by Cabinet Order as prescribed in Article 2, paragraph (1), item (iii) of the Act, is that which falls under any of the following items:

一二以上の団体が同一の者に業務及び財産の管理を委託している場合その他当該二以上の団体の間に内閣府令で定める密接な関係がある場合において、当該二以上の団体が相手方とする者の総数が千人を超えるもの

(i)if two or more organizations have entrusted the administration of their business and property to the same person, or if two or more organizations are closely related as specified by Cabinet Office Order, business in which the total number of other parties for those two or more organizations exceeds one thousand;

二二以上の団体が、保険料として収受した金銭その他の資産を協同して運用し、又は引き受けた保険契約を協同して再保険に付している場合において、当該二以上の団体が相手方とする者の総数が千人を超えるもの

(ii)if two or more organizations have jointly invested monies or other assets collected as insurance premiums, or if they have jointly reinsured insurance contracts underwritten thereby, business in which the total number of other parties for those two or more organizations exceeds one thousand;

三再保険の引受けを行うもの

(iii)the business of underwriting reinsurance; and

四一の個人から一年間に収受する保険料（内閣府令で定める保険契約にあっては、内閣府令で定める保険料とする。以下この号において同じ。）の合計額が五十万円を超える保険の引受け又は一の法人から一年間に収受する保険料の合計額が千万円を超える保険の引受けを含むもの

(iv)business that includes the underwriting of insurance and in which the total amount of annual insurance premiums (for an insurance contract specified by Cabinet Office Order, meaning insurance premiums as specified by Cabinet Office Order; hereinafter the same applies in this item) collected from an individual exceeds five hundred thousand yen; or business that includes the underwriting of insurance and in which the total amount of annual insurance premiums collected from a single corporation exceeds ten million yen.

（少額短期保険業に係る保険の保険期間）

(Insurance Period for Insurance under Small Amount and Short Term Insurance Business)

第一条の五法第二条第十七項に規定する政令で定める期間は、一年（法第三条第五項第一号に掲げる保険にあっては、二年）とする。

Article 1-5The period specified by Cabinet Order as prescribed in Article 2, paragraph (17) of the Act, is one year (or two years, for the insurance specified in Article 3, paragraph (5), item (i) of the Act).

（少額短期保険業に係る保険の保険金額）

(Amounts of Insurance Proceeds for Insurance Connected with Small Amount and Short Term Insurance Business)

第一条の六法第二条第十七項に規定する政令で定める金額は、一の被保険者につき、次の各号に掲げる保険の区分に応じ、当該各号に定める金額とする。

Article 1-6The amount specified by Cabinet Order as prescribed in Article 2, paragraph (17) of the Act, is, for a single insured, the amount specified in each of the following items in accordance with the categories of insurance set forth in each item:

一人の死亡に関し、一定額の保険金を支払うことを約する保険（第五号に掲げるものを除く。）　三百万円

(i)insurance in which the insurer agrees to pay a fixed amount of insurance proceeds in connection with a person's death (excluding insurance as set forth in item (v)): three million yen;

二法第三条第四項第二号イ、ロ、ニ又はホに掲げる事由に関し、一定額の保険金を支払うこと又はこれらによって生ずることのある当該人の損害をてん補することを約する保険（次号及び第四号に掲げるものを除く。）　八十万円

(ii)insurance in which the insurer agrees to pay a fixed amount of insurance proceeds in connection with any of the grounds set forth in Article 3, paragraph (4), item (ii), (a), (b), (d) or (e) of the Act, or to compensate the person for damage that may arise from the grounds (excluding insurance specified in the following item and item (iv)): eight hundred thousand yen;

三重度障害保険（法第三条第四項第二号ロ又はニに掲げる事由のうち、人の重度の障害の状態として内閣府令で定めるものに関し、一定額の保険金を支払うこと又はこれらによって生ずることのある当該人の損害をてん補することを約する保険をいう。以下この号及び次号において同じ。）であって、同一の被保険者について引き受ける保険に重度障害保険のほか第一号、次号又は第五号に掲げる保険が含まれる場合には、当該重度障害保険に係る保険金の支払又は損害のてん補（以下この条において「保険金の支払等」という。）により、第一号、次号又は第五号に掲げる保険の保険金額から当該保険金の支払等に係る金額に相当する部分が減額されることとされているもの（次号に掲げるものを除く。）　三百万円

(iii)severe disability insurance (meaning insurance in which the insurer promises to pay a fixed amount of insurance proceeds, in connection with a person's state of severe disability as specified by Cabinet Office Order from among the grounds specified in Article 3, paragraph (4), item (ii), (b) or (d) of the Act; or insurance in which the insurer promises to compensate such person for damage that may arise from the grounds; hereinafter the same applies in this item and the following item) that requires that, if any insurance set forth in item (i), the following item, or item (v) has been included in addition to the severe disability insurance in the insurance underwritten for the same insured, the insurance proceeds or damage compensation under the severe disability insurance (hereinafter referred to as "payment, etc. of insurance proceeds" in this Article) will accordingly result in a reduction in the amount of insurance proceeds from the insurance set forth in item (i), the following item, or item (v) by the portion corresponding to the amount of such payment, etc. of insurance proceeds (excluding insurance as specified in the following item): three million yen;

四特定重度障害保険（重度障害保険のうち、傷害を受けたことを原因とする人の重度の障害の状態に関するものをいう。以下この号において同じ。）であって、同一の被保険者について引き受ける保険に特定重度障害保険のほか第一号、前号又は次号に掲げる保険が含まれる場合には、当該特定重度障害保険に係る保険金の支払等により、第一号、前号又は次号に掲げる保険の保険金額から当該保険金の支払等に係る金額に相当する部分が減額されることとされているもの　六百万円

(iv)specific severe disability insurance (meaning severe disability insurance that covers a person's state of severe disability resulting from an injury the person has suffered; hereinafter the same applies in this item) that requires that, where any insurance set forth in item (i), the preceding item or the following item has been included in addition to the specific severe disability insurance in the insurance underwritten for the same insured, the payment, etc. of such insurance proceeds will accordingly result in a reduction in the amount of insurance proceeds under the insurance set forth in item (i), the preceding item or the following item by the portion corresponding to the amount of such payment, etc. of insurance proceeds: six million yen;

五傷害死亡保険（法第三条第四項第二号ハに掲げる事由に関し、一定額の保険金を支払うこと又はこれによって生ずることのある当該人の損害をてん補することを約する保険をいう。以下この号において同じ。）　三百万円（同一の被保険者について引き受ける保険に傷害死亡保険のほか第一号に掲げる保険が含まれる場合に、当該傷害死亡保険に係る保険金の支払等により、同号に掲げる保険の保険金額から当該保険金の支払等に係る金額に相当する部分が減額されることとされているものにあっては、六百万円）

(v)accident and death insurance (meaning insurance in which the insurer promises to pay a fixed amount of insurance proceeds in connection with the grounds specified in Article 3, paragraph (4), item (ii), (c) of the Act; or insurance in which the insurer promises to compensate a person for damage that may arise from the grounds; hereinafter the same applies in this item): three million yen (or six million yen where any insurance set forth in item (i) has been included in addition to the accident and death insurance in the insurance underwritten for the same insured, the payment, etc. of insurance proceeds under the accident and death insurance will accordingly result in a reduction in the amount of insurance proceeds from the insurance set forth in item (i) by the portion corresponding to the amount of such payment, etc. of insurance proceeds); or

六法第三条第五項第一号に掲げる保険　千万円

(vi)insurance set forth in Article 3, paragraph (5), item (i) of the Act: ten million yen.

（少額短期保険業に係る保険から除外される保険）

(Insurance Excluded from Insurance Connected with Small Amount and Short Term Insurance Business)

第一条の七法第二条第十七項に規定する政令で定めるものは、次に掲げる保険とする。

Article 1-7Insurances specified by Cabinet Order as prescribed in Article 2, paragraph (17) of the Act, are as follows:

一人の生存に関し、一定額の保険金を支払うことを約する保険

(i)insurance in which the insurer promises to pay a fixed amount of insurance proceeds, in connection with a person's survival;

二保険期間の満了後満期返戻金を支払うことを約する保険

(ii)insurance in which the insurer promises to pay a maturity refund upon expiration of the insurance period;

三法第百十八条第一項の規定により同項に規定する特別勘定を設けなければならない保険

(iii)insurance for which the creation of a special account as set forth in Article 118, paragraph (1) is required under that paragraph;

四再保険

(iv)reinsurance;

五保険料又は保険金、返戻金その他の給付金の額が外国通貨で表示された保険

(v)insurance for which the amount of insurance premiums, or the amount of benefits such as insurance proceeds or refunds, is denominated in a foreign currency; and

六保険金の全部又は一部を定期的に、又は分割払の方法により支払う保険であって、その支払の期間が一年を超えるもの

(vi)insurance whose insurance premiums are payable in whole or in part on a regular basis or by installment payments, and where the payment period exceeds one year.

（特別な関係）

(Special Relationships)

第二条法第二条の二第一項第六号に規定する政令で定める特別な関係は、三親等以内の親族関係とする。

Article 2The special relationship specified by Cabinet Order as prescribed in Article 2-2, paragraph (1), item (vi) of the Act, is the relationship of relatives within the third degree of kinship.

第二章　保険会社、外国保険会社等及び少額短期保険業者

Chapter II Insurance Companies, Foreign Insurance Companies, and Small Amount and Short Term Insurers

第一節　保険会社、外国保険会社等及び少額短期保険業者

Section 1 Insurance Companies, Foreign Insurance Companies, and Small Amount and Short Term Insurers

（資本金の額又は基金の総額の最低額）

(Minimum Amount of the Amount of Stated Capital or the Total Amount of Funds)

第二条の二法第六条第一項に規定する政令で定める額は、十億円とする。

Article 2-2The amount specified by Cabinet Order as prescribed in Article 6, paragraph (1) of the Act, is one billion yen.

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第三条法第十七条第五項に規定する政令で定める権利は、次に掲げる権利とする。

Article 3The rights specified by Cabinet Order as prescribed in Article 17, paragraph (5) of the Act, are as follows:

一保険金請求権

(i)insurance claims;

二損害をてん補することを請求する権利（前号に掲げるものを除く。）

(ii)the right to claim compensation for damage (excluding the claims specified in the preceding item); and

三返戻金、剰余金、契約者配当（法第百十四条第一項に規定する契約者配当をいう。第三十六条の四第四号及び第三十七条の四の六第四号において同じ。）に係る配当金その他の給付金（保険金を除く。）を請求する権利

(iii)a right to claim refunds, surplus, policy dividends (meaning policy dividends as defined in Article 114, paragraph (1) of the Act; the same applies in Article 36-4, item (iv) and Article 37-4-6, item (iv)) or any other benefits (excluding insurance proceeds).

第四条法第十七条第六項の保険金請求権等は、同条第二項の規定による公告の時において既に生じているものに限るものとする。

Article 4The insurance claims, etc. under Article 17, paragraph (6) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of paragraph (2) of that Article.

（株主に対する剰余金の配当の制限等に違反した場合について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Instances When There Has Been a Violation of the Restriction on the Distribution of Dividends of Surplus to Shareholders)

第四条の二法第十七条の六第二項の規定において同条第一項の規定に違反して株式会社が同項各号に掲げる行為をした場合について会社法（平成十七年法律第八十六号）第四百六十三条第二項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 4-2When the provisions of Article 463, paragraph (2) of the Companies Act (Act No. 86 of 2005) are applied mutatis mutandis pursuant to Article 17-6, paragraph (2) of the Act to cases in which a stock company has engaged in any act specified in the items of Article 17-6, paragraph (1) of the Act, in violation of that paragraph, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第四百六十三条第二項 Article 463, paragraph (2)	同項の規定により義務を負う who are liable pursuant to the provisions of that paragraph	当該行為により金銭等の交付を受けた who were delivered monies, etc. due to the relevant act

（相互会社の使用人等について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Employees of a Mutual Company)

第四条の三法第二十一条第一項の規定において相互会社の使用人について会社法第十条、第十二条第一項及び第十三条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 4-3(1)When the provisions of Article 10, Article 12, paragraph (1), and Article 13 of the Companies Act are applied mutatis mutandis pursuant to Article 21, paragraph (1) of the Act, to the employees of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第十条 Article 10	本店又は支店 head office or branch office	主たる事務所又は従たる事務所 principal office or secondary office
第十二条第一項第三号 Article 12, paragraph (1), item (iii)	他の会社又は商人（会社を除く。第二十四条において同じ。） any other company or merchant (excluding any company; the same applies in Article 24)	会社（外国会社を含む。以下この編において同じ。）若しくは他の相互会社（外国相互会社を含む。）又は商人（会社を除く。） a company (including a foreign company; hereinafter the same applies in this Part) or other mutual company (including a foreign mutual company) or merchant (excluding a merchant that is a company)
第十二条第一項第四号 Article 12, paragraph (1), item (iv)	他の会社の取締役、執行役又は業務を執行する社員 a director, executive officer or any member who executes the operation of any other company	会社の取締役、執行役若しくは業務を執行する社員又は他の相互会社（外国相互会社を含む。）の取締役若しくは執行役 a director, executive officer or any other member who executes the business of a company; or the director or executive officer of any other mutual company (including a foreign mutual company)
第十三条 Article 13	本店又は支店 the head office or any branch office	主たる事務所又は従たる事務所 the principal office or any secondary office

２法第二十一条第一項の規定において相互会社のために取引の代理又は媒介をする者について会社法第十七条第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 17, paragraph (1) the Companies Act are applied mutatis mutandis pursuant to Article 21, paragraph (1) of the Act to the person acting as the agent or intermediary for transactions on behalf of a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第十七条第一項第二号 Article 17, paragraph (1), item (ii)	他の会社の取締役、執行役又は業務を執行する社員 a director, executive officer or any member who executes operation of any other company	会社の取締役、執行役若しくは業務を執行する社員又は他の相互会社（外国相互会社を含む。）の取締役若しくは執行役 a director, executive officer or any other member who executes the business of a company; or the director or executive officer of any other mutual company (including a foreign mutual company)

３法第二十一条第一項の規定において相互会社が事業を譲渡し、又は事業若しくは営業を譲り受けた場合について会社法第二十一条から第二十三条の二までの規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(3)When the provisions of Articles 21 through 23-2 of the Companies Act are applied mutatis mutandis pursuant to Article 21, paragraph (1) of the Act to cases in which a mutual company either transfers its business, or acquires any business or operation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第二十一条 Article 21	譲渡会社 transferor Company	譲渡相互会社 transferring mutual company
第二十二条第一項 Article 22, paragraph (1)	事業を譲り受けた会社 any company to which any business is transferred	相互会社の事業を譲り受けた会社若しくは相互会社（外国相互会社を含む。）若しくは商人（会社を除く。以下この項及び次項において同じ。）又は会社若しくは相互会社（外国相互会社を含む。）の事業若しくは商人の営業を譲り受けた相互会社 any company, mutual company (including a foreign mutual company) or merchant (excluding a company; the same applies hereinafter in this paragraph and the following paragraph) which acquired business of a mutual company; or a mutual company which acquired business of a company, mutual company (including a foreign mutual company) or operation of a merchant
	譲受会社 assignee company	譲受者 assignee
	譲渡会社の商号 trade name of the transferor company	事業を譲渡した相互会社（外国相互会社を含む。）（以下この項及び次項において「譲渡相互会社等」という。）の名称又は事業を譲渡した会社若しくは営業を譲渡した商人の商号 name of the mutual company (including a foreign mutual company) which has transferred its business (hereinafter referred to as a "transferring mutual company, etc." in this paragraph and the following paragraph), or the name company which has transferred its business or merchant which has transferred its operation
	譲渡会社の事業 business of the transferor company	譲渡相互会社等若しくは事業を譲渡した会社又は営業を譲渡した商人（以下この章において「譲渡者」という。）の事業又は営業 business or operation of the transferring mutual company, etc., the company which has transferred its business or merchant which has transferred its operation (hereinafter referred to as a "transferor") in this Chapter
第二十二条第二項 Article 22, paragraph (2)	事業 business	事業又は営業 business or operation
	譲受会社がその本店の所在地において譲渡会社 in cases where the assignee company registers, at the location of its head office, without delay after it has accepted the assignment of the business, a statement to the effect that it will not be liable for the performance of the obligations of the assignor company	会社若しくは相互会社（外国相互会社を含む。）である譲受者がその本店若しくは主たる事務所（日本における主たる店舗（保険業法第百八十七条第一項第四号に規定する日本における主たる店舗をいう。）を含む。）の所在地において譲渡相互会社の債務を弁済する責任を負わない旨を登記した場合、商人である譲受者が譲渡相互会社の債務を弁済する責任を負わない旨を登記した場合又は相互会社である譲受者がその主たる事務所の所在地において事業を譲渡した会社若しくは譲渡相互会社等若しくは営業を譲渡した商人 when, without delay after it has been assigned the business, an assignee that is a company or a mutual company (including a foreign mutual company) has registered, at the place in which its head office or principal office is located (including a principal branch in Japan (meaning a principal branch in Japan as defined in Article 187, paragraph (1), item (iv) of the Insurance Business Act)), a statement to the effect that it will not be liable to perform the obligations of the transferring mutual company; where, without delay after it has been assigned the business, an assignee that is a merchant has registered a statement to the effect that it will not be liable to perform the obligations of the transferring mutual company; or when, without delay after it has been assigned the business, an assignee that is a mutual company has registered, at the place in which its principal office is located, a statement to the effect that it will not be liable to perform the obligations of the company that has transferred its business thereto, the Transferring Mutual Company, etc. or the merchant that has transferred its operations thereto.
	譲受会社及び譲渡会社 the assignee company and transferor company	譲受者及び譲渡者 the assignee and transferor
第二十二条第三項 Article 22, paragraphs (3)	譲受会社 the assignee company	譲受者 the assignee
	譲渡会社 transferor company	譲渡者 transferor
	事業 business	事業又は営業 business or operation
第二十二条第四項 Article 22, paragraphs (4)	譲渡会社 transferor company	譲渡者 transferor
	事業 business	事業又は営業 business or operation
	譲受会社 assignee company	譲受者 assignee
第二十三条第一項 Article 23, paragraph (1)	譲受会社 assignee company	譲受者 assignee
	譲渡会社 transferor company	譲渡者 transferor
	商号 trade name	名称又は商号 name or trade name
	事業 business	事業又は営業 business or operation
第二十三条第二項 Article 23, paragraph (2)	譲受会社 assignee company	譲受者 assignee
	譲渡会社 transferor company	譲渡者 transferor
第二十三条の二第一項 Article 23-2, paragraph (1)	譲渡会社 transferor company	譲渡者 transferor
	譲受会社 assignee company	譲受者 assignee
	事業 business	事業又は営業 business or operation
第二十三条の二第二項 Article 23-2, paragraph (2)	譲受会社 assignee company	譲受者 assignee
	譲渡会社 transferor company	譲渡者 transferor
	事業 business	事業又は営業 business or operation
第二十三条の二第三項 Article 23-2, paragraph (3)	譲渡会社 transferor company	譲渡者 transferor
	譲受会社 assignee company	譲受者 assignee

（相互会社の定款の記載又は記録事項に関する検査役の調査について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to an Inspector's Investigation of Particulars Entered or Recorded in the Articles of Incorporation of a Mutual Company)

第四条の四法第二十四条第二項の規定において相互会社の定款に同条第一項各号に掲げる事項についての記載又は記録があるときの検査役による当該事項の調査について会社法第三十三条第一項及び第十一項並びに第八百七十条（第二号及び第五号に係る部分に限る。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 4-4When the provisions of Article 33, paragraphs (1) and (11) and Article 870 (limited to the part involving items (ii) and (v)) of the Companies Act are applied mutatis mutandis pursuant to Article 24, paragraph (2) of the Act to an inspector's investigation of the particulars listed in items of Article 24, paragraph (1) of the Act entered or recorded in the articles of incorporation of a mutual company, if any, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三十三条第一項 Article 33, paragraph (1)	第三十条第一項 Article 30, paragraph (1)	保険業法第二十三条第四項において準用する第三十条第一項 Article 30, paragraph (1) as applied mutatis mutandis pursuant to Article 23, paragraph (4) of the Insurance Business Act
第三十三条第十一項第二号 Article 33, paragraph (11), item (ii)	第二十八条第二号 Article 28, item (ii)	保険業法第二十四条第一項第一号 Article 24, paragraph (1), item (i) of the Insurance Business Act
第八百七十条第一項第三号 Article 870, paragraph (1), item (iii)	、第二十八条第一号の金銭以外の財産を出資する者及び同条第二号 the person who contributes property other than monies set forth in Article 28, item (i) and the assignor set forth in item (ii) of that Article	及び保険業法第二十四条第一項第一号 the assignor set forth in Article 24, paragraph (1), item (i) of the Insurance Business Act

（書面に記載すべき事項等の電磁的方法による提供の承諾等）

(Consent for Particulars That Are Required to Be Entered in Written Documents to Be Provided by Electronic or Magnetic Means)

第四条の五次に掲げる規定に規定する事項を電磁的方法（法第十六条第二項第四号に規定する電磁的方法をいう。以下この条及び次条において同じ。）により提供しようとする者（次項において「提供者」という。）は、内閣府令で定めるところにより、あらかじめ、当該事項の提供の相手方に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。

Article 4-5(1)A person who seeks to provide the information specified in the provisions set forth in the following items by electronic or magnetic means (meaning electronic or magnetic means as defined in Article 16, paragraph (2), item (iv) of the Act; hereinafter the same applies in this Article and the following Article; such person is referred to as a "sender" in the following paragraph) must, in advance and pursuant to the provisions of Cabinet Office Order, indicate to the recipient of the information the type and content of the electronic or magnetic means that the sender is to use and obtain the recipient's consent in writing or by electronic or magnetic means:

一法第二十八条第三項（法第六十条の二第四項及び第七十八条第三項において準用する場合を含む。）

(i)the provisions of Article 28, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 60-2, paragraph (4) and Article 78, paragraph (3) of the Act);

二法第三十条の七第三項

(ii)the provisions of Article 30-7, paragraph (3);

三法第三十条の八第六項において準用する会社法第七十四条第三項及び第七十六条第一項

(iii)the provisions of Article 74, paragraph (3) and Article 76, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act;

四法第四十一条第一項において準用する会社法第三百十条第三項及び第三百十二条第一項

(iv)the provisions of Article 310, paragraph (3) and Article 312, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act;

五法第四十四条の二第三項（法第七十七条第六項において準用する場合を含む。）において準用する会社法第三百十条第三項

(v)the provisions of Article 310, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 44-2, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 77, paragraph (6) of the Act);

六法第四十九条第一項において準用する会社法第三百十二条第一項

(vi)the provisions of Article 312, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act;

七法第六十一条の二第三項

(vii)the provisions of Article 61-2, paragraph (3) of the Act;

八法第六十一条の八第二項において準用する会社法第七百二十一条第四項、第七百二十五条第三項、第七百二十七条第一項及び第七百三十九条第二項

(viii)the provisions of Article 721, paragraph (4), Article 725, paragraph (3), Article 727, paragraph (1), and Article 739, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 61-8, paragraph (2) of the Act;

九法第七十四条第三項において準用する会社法第七十四条第三項

(ix)the provisions of Article 74, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Act;

十法第七十四条第三項（法第七十七条第六項において準用する場合を含む。）において準用する会社法第七十六条第一項

(x)the provisions of Article 76, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 77, paragraph (6) of the Act);

十一法第九十三条第三項

(xi)the provisions of Article 93, paragraph (3) of the Act;

十二法第九十六条の九の四第三項（法第九十六条の九の九において準用する場合を含む。）

(xii)Article 96-9-4, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 96-9-9 of the Act);

十三法第百八十四条において準用する会社法第五百五十五条第三項及び第五百五十七条第一項

(xiii)Article 555, paragraph (3) and Article 557, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act;

十四法第二百十二条第四項において準用する会社法第五百五十五条第三項及び第五百五十七条第一項

(xiv)Article 555, paragraph (3) and Article 557, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 212, paragraph (4) of the Act;

十五法第二百十三条において準用する会社法第八百二十二条第三項において準用する同法第五百五十五条第三項及び第五百五十七条第一項

(xv)Article 555, paragraph (3) and Article 557, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 822, paragraph (3) of that Act, as applied mutatis mutandis pursuant to Article 213 of the Act; and

十六法第二百三十五条第四項において準用する会社法第五百五十五条第三項及び第五百五十七条第一項

(xvi)the provisions of Article 555, paragraph (3) and Article 557, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 235, paragraph (4) of the Act.

２前項の規定による承諾を得た提供者は、同項の相手方から書面又は電磁的方法により電磁的方法による事項の提供を受けない旨の申出があったときは、当該相手方に対し、当該事項の提供を電磁的方法によってしてはならない。ただし、当該相手方が再び同項の規定による承諾をした場合は、この限りでない。

(2)When a sender who has obtained the consent set forth in the preceding paragraph is notified in writing or by electronic or magnetic means to the effect that a recipient refuses to be provided with the information by electronic or magnetic means, the sender must not provide the recipient with the relevant information by electronic or magnetic means; provided, however, that this does not apply if the recipient has given consent under that paragraph again.

（電磁的方法による通知の承諾等）

(Approval of Notice by Electronic or Magnetic Means)

第四条の六次に掲げる規定により電磁的方法により通知を発しようとする者（次項において「通知発出者」という。）は、内閣府令で定めるところにより、あらかじめ、当該通知の相手方に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。

Article 4-6(1)A person who seeks to send a notice by electronic or magnetic means (referred to as the "notifier" in the following paragraph) pursuant to the provisions set forth in the following items, must indicate to the recipient of the notice the type and content of the electronic or magnetic means that the notifier is to use and obtain recipient's consent in writing or by electronic or magnetic means, in advance and pursuant to the provisions of Cabinet Office Order:

一法第三十条の八第六項において準用する会社法第六十八条第三項

(i)the provisions of Article 68, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 30-8, paragraph (6) of the Act;

二法第四十一条第一項において準用する会社法第二百九十九条第三項

(ii)the provisions of Article 299, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Act;

三法第四十九条第一項において準用する会社法第二百九十九条第三項

(iii)the provisions of Article 299, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 49, paragraph (1) of the Act;

四法第六十一条の八第二項において準用する会社法第七百二十条第二項

(iv)the provisions of Article 720, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 61-8, paragraph (2) of the Act;

五法第七十四条第三項（法第七十七条第六項において準用する場合を含む。）において準用する会社法第六十八条第三項

(v)the provisions of Article 68, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Act (including as applied mutatis mutandis pursuant to Article 77, paragraph (6) of the Act);

六法第百八十四条において準用する会社法第五百四十九条第二項

(vi)the provisions of Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act;

七法第百八十四条において準用する会社法第五百四十九条第四項において準用する同条第二項

(vii)the provisions of Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 549, paragraph (4) of the Companies Act, as applied mutatis mutandis pursuant to Article 184 of the Act;

八法第二百十二条第四項において準用する会社法第五百四十九条第二項

(viii)the provisions of Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 212, paragraph (4) of the Act;

九法第二百十二条第四項において準用する会社法第五百四十九条第四項において準用する同条第二項

(ix)the provisions of Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 549, paragraph (4) of the Companies Act, as applied mutatis mutandis pursuant to Article 212, paragraph (4) of the Act;

十法第二百十三条において準用する会社法第八百二十二条第三項において準用する同法第五百四十九条第二項

(x)the provisions of Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 822, paragraph (3) of the Companies Act, as applied mutatis mutandis pursuant to Article 213 of the Act;

十一法第二百十三条において準用する会社法第八百二十二条第三項において準用する同法第五百四十九条第四項において準用する同条第二項

(xi)the provisions of Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 549, paragraph (4) of the Companies Act, as applied mutatis mutandis pursuant to Article 822, paragraph (3) of the Companies Act, and as applied mutatis mutandis pursuant to Article 213 of the Act;

十二法第二百三十五条第四項において準用する会社法第五百四十九条第二項

(xii)the provisions of Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 235, paragraph (4) of the Act; and

十三法第二百三十五条第四項において準用する会社法第五百四十九条第四項において準用する同条第二項

(xiii)the provisions of Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 549, paragraph (4) of the Companies Act, as applied mutatis mutandis pursuant to Article 235, paragraph (4) of the Act.

２前項の規定による承諾を得た通知発出者は、同項の相手方から書面又は電磁的方法により電磁的方法による通知を受けない旨の申出があったときは、当該相手方に対し、当該通知を電磁的方法によって発してはならない。ただし、当該相手方が再び同項の規定による承諾をした場合は、この限りでない。

(2)When a notifier who has obtained the consent set forth in the preceding paragraph is notified in writing or by electronic or magnetic means to the effect that a recipient refuses to be provided with notices by electronic or magnetic means, the notifier must not provide the recipient with notices by electronic or magnetic means; provided, however, that this does not apply if the recipient has given consent under that paragraph again.

（設立時取締役等による調査について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in Provisions of the Companies Act That Are Applied Mutatis Mutandis to Investigations by the Directors at Incorporation)

第四条の七法第三十条の十一第二項の規定において同条第一項の規定による調査について会社法第九十三条第三項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 4-7When, pursuant to the provisions of Article 30-11, paragraph (2) of the Act, the provisions of Article 93, paragraph (3) of the Companies Act are applied mutatis mutandis to an investigation under Article 30-11, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九十三条第三項 Article 93, paragraph (3)	設立時株主 the shareholders at incorporation	社員になろうとする者 the persons who seek to become members

（相互会社の発起人、設立時取締役又は設立時監査役の責任について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Liability of the Incorporators, Directors at Incorporation, and Auditors at Incorporation of a Mutual Company)

第四条の八法第三十条の十四の規定において相互会社の発起人、設立時取締役又は設立時監査役の責任について会社法第五十二条第二項（第二号を除く。）及び第五十五条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 4-8When the provisions of Article 52, paragraph (2) (excluding item (ii)) and Article 55 of the Companies Act are applied mutatis mutandis pursuant to Article 30-14 of the Act to the liability of the incorporators, directors at incorporation, or auditors at incorporation of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第五十二条第二項第一号 Article 52, paragraph (2), item (i)	第三十三条第二項 Article 33, paragraph (2)	同法第二十四条第二項において準用する第三十三条第二項 Article 33, paragraph (2) as applied mutatis mutandis pursuant to Article 24, paragraph (2) of that Act
第五十五条 Article 55	総株主 all shareholders	総社員 all members

（基準日を定めることができない権利）

(Rights for Which a Base Date Cannot Be Fixed)

第四条の九法第三十三条第三項に規定する政令で定める権利は、次に掲げる権利とする。

Article 4-9The rights specified by Cabinet Order as prescribed in Article 33, paragraph (3) of the Act, are as follows:

一剰余金の分配を受ける権利

(i)rights to receive distributions of surplus; and

二残余財産の分配を受ける権利

(ii)rights to receive distributions of residual assets.

（特定相互会社）

(Specified Mutual Companies)

第五条法第三十八条第一項に規定する政令で定めるものは、社員総数が五万名以下の相互会社とする。

Article 5The mutual company specified by Cabinet Order as prescribed in Article 38, paragraph (1) of the Act, is a mutual company with fifty thousand or less members in total.

（特定相互会社の社員総会招集請求権に係る人数）

(Number of Members Required to Exercise the Right to Demand That a General Meeting of the Members of a Specified Mutual Company Be Convened)

第五条の二法第三十八条第一項に規定する政令で定める数は、社員総数の百分の三に相当する数又は百五十名のうちいずれか少ない数とする。

Article 5-2The number of members specified by Cabinet Order as prescribed in Article 38, paragraph (1) of the Act, is three percent of the total number of members or 150 members, whichever is less.

（社員総会招集請求権について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Right to Demand the Convocation of a General Meeting of Members)

第五条の三法第三十八条第三項の規定において同条第二項の場合について会社法第八百六十八条第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 5-3When the provisions of Article 868, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 38, paragraph (3) of the Act to the cases specified in Article 38, paragraph (2) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百六十八条第一項 Article 868, paragraph (1)	本店 head office	主たる事務所 principle office

（特定相互会社の提案権に係る人数）

(Number of Members Required to Exercise the Right to Submit a Proposal in Regard to a Specified Mutual Company)

第五条の四法第三十九条第一項に規定する政令で定める数は、社員総数の百分の一に相当する数又は五十名のうちいずれか少ない数とする。

Article 5-4The number of members specified by Cabinet Order as prescribed in Article 39, paragraph (1) of the Act, is one percent of the total number of members or 50 members, whichever is less.

（相互会社の社員総会の決議の不存在若しくは無効の確認又は取消しの訴えについて準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to an Action for a Declaratory Judgment as to the Absence or Invalidity of a Resolution at General Meeting of the Members of a Mutual Company or to an Action for Revocation of Such Resolution)

第五条の五法第四十一条第二項の規定において相互会社の社員総会の決議の不存在若しくは無効の確認又は取消しの訴えについて会社法第八百三十五条第一項及び第九百三十七条第一項（第一号トに係る部分に限る。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 5-5When the provisions of Article 835, paragraph (1) and Article 937, paragraph (1) (limited to the part involving item (i), (g)) of the Companies Act are applied mutatis mutandis pursuant to Article 41, paragraph (2) to an action for a declaratory judgment as to the absence or invalidity of a resolution at the general meeting of the members of a mutual company or an action for revocation of such resolution, the technical replacement of terms of the Act in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百三十五条第一項及び第九百三十七条第一項（第一号トに係る部分に限る。） Article 835, paragraph (1) and Article 937, paragraph (1) (limited to the part involving item (i), (e))	本店 head office	主たる事務所 principal office

（議決権の代理行使について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Proxy Voting)

第五条の六法第四十四条の二第三項の規定において同条第一項の場合について会社法第三百十条第六項及び第七項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 5-6When the provisions of Article 310, paragraphs (6) and (7) of the Companies Act are applied mutatis mutandis pursuant to Article 44-2, paragraph (3) of the Act to the case set forth in Article 44-2, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百十条第六項 Article 310, paragraph (6)	本店 head office	主たる事務所 principal office
第三百十条第七項 Article 310, paragraph (7)	営業時間 hours of operation	事業時間 business hours

（総代会招集請求権について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Right to Demand Convocation of a Member Representatives Meeting)

第五条の七法第四十五条第三項の規定において同条第二項の場合について会社法第八百六十八条第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 5-7When the provisions of Article 868, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 45, paragraph (3) of the Act, to the case specified in Article 45, paragraph (2) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百六十八条第一項 Article 868, paragraph (1)	本店 head office	主たる事務所 principle office

（総代会検査役選任請求権について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Right to Demand the Election of an Inspector for a Member Representatives Meeting)

第五条の八法第四十七条第三項の規定において同条第一項及び第二項の場合について会社法第八百六十八条第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 5-8When the provisions of Article 868, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 47, paragraph (3) of the Act to the cases specified in Article 47, paragraphs (1) and (2) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百六十八条第一項 Article 868, paragraph (1)	本店 head office	主たる事務所 principle office

（相互会社の総代会の決議の不存在若しくは無効の確認又は取消しの訴えについて準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to an Action for a Declaratory Judgment as to the Absence or Invalidity of a Resolution at the Member Representatives Meeting of a Mutual Company or to an Action for Revocation of Such Resolution)

第五条の九法第四十九条第二項の規定において相互会社の総代会の決議の不存在若しくは無効の確認又は取消しの訴えについて会社法第八百三十五条第一項及び第九百三十七条第一項（第一号トに係る部分に限る。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 5-9When the provisions of Article 835, paragraph (1) and Article 937, paragraph (1) (limited to the part involving item (i), (g)) of the Companies Act are applied mutatis mutandis pursuant to Article 49, paragraph (2) of the Act to an action for a declaratory judgment as to the absence or invalidity of a resolution at the member representatives meeting of a mutual company or an action for revocation of such resolution, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百三十五条第一項及び第九百三十七条第一項（第一号トに係る部分に限る。） Article 835, paragraph (1) and Article 937, paragraph (1) (limited to the part involving item (i), (e))	本店 head office	主たる事務所 principal office

（総代会設置特定相互会社の社員総会招集請求権に係る人数）

(Number of Members Required to Exercise the Right to Demand That a General Meeting of the Members of a Specified Mutual Company with a Member Representatives Meeting Be Convened)

第五条の十法第五十条第一項に規定する政令で定める数は、社員総数の百分の五に相当する数又は二百五十名のうちいずれか少ない数とする。

Article 5-10The number specified by Cabinet Order as prescribed in Article 50, paragraph (1) of the Act, is five percent of the total number of members or 250 members, whichever is less.

（相互会社の監査役について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Company Auditors of a Mutual Company)

第六条法第五十三条の六第二項の規定において相互会社の監査役について会社法第三百三十六条第四項（第二号に係る部分に限る。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 6When the provisions of Article 336, paragraph (4) (limited to the part involving item (ii)) of the Companies Act are applied mutatis mutandis pursuant to Article 53-6, paragraph (2) of the Act to the company auditors of a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百三十六条第四項（第二号に係る部分に限る。） Article 336, paragraph (4) (limited to part involving item (ii))	前三項 preceding three paragraphs	前項及び保険業法第五十三条の六第一項 the preceding paragraph and Article 53-6, paragraph (1) of the Insurance Business Act

（相互会社の会計参与等の選任若しくは解任又は辞任についての意見の陳述について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Statement of Opinions on the Election, Dismissal, or Resignation of the Accounting Advisors of a Mutual Company)

第六条の二法第五十三条の十一の規定において相互会社の会計参与、監査役又は会計監査人の選任若しくは解任又は辞任についての意見の陳述について会社法第三百四十二条の二第三項及び第三百四十五条第五項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 6-2When the provisions of Article 342-2, paragraph (3) and Article 345, paragraph (5) of the Companies Act are applied mutatis mutandis pursuant to Article 53-11 of the Act to the statement of opinions on the election, dismissal, or resignation of the accounting advisor, company auditor, or accounting auditor of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百四十二条の二第三項 Article 342-2, paragraph (3)	第二百九十八条第一項第一号 Article 298, paragraph (1), item (i)	保険業法第四十一条第一項又は第四十九条第一項において準用する第二百九十八条第一項第一号 Article 298, paragraph (1), item (i) as applied mutatis mutandis pursuant to Article 41, paragraph (1) or Article 49, paragraph (1) of the Insurance Business Act
第三百四十五条第五項 Article 345, paragraph (5)	第三百四十条第一項 Article 340, paragraph (1)	保険業法第五十三条の九第一項 Article 53-9, paragraph (1) of the Insurance Business Act

（相互会社の会計参与について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Accounting Advisors of a Mutual Company)

第七条法第五十三条の十七の規定において相互会社の会計参与について会社法第三百七十四条第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 7When the provisions of Article 374, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 53-17 of the Act to the accounting advisors of a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百七十四条第一項 Article 374, paragraph (1)	第三百九十六条第一項 Article 396, paragraph (1)	同法第五十三条の二十二第一項 Article 53-22, paragraph (1) of that Act

（相互会社の監査役について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Company Auditors of a Mutual Company)

第七条の二法第五十三条の二十の規定において相互会社の監査役について会社法第三百八十三条第一項及び第三百八十八条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 7-2When the provisions of Article 383, paragraph (1) and Article 388 of the Companies Act are applied mutatis mutandis pursuant to Article 53-20 of the Act to the company auditors of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百八十三条第一項 Article 383, paragraph (1)	同条第二項 under paragraph (2) of that Article	同法第五十三条の十六において準用する第三百七十三条第二項 Article 373, paragraph (2) as applied mutatis mutandis pursuant to Article 53-16 of that Act
第三百八十八条 Article 388	監査役設置会社（監査役の監査の範囲を会計に関するものに限定する旨の定款の定めがある株式会社を含む。） a company with auditors (including a stock company the articles of incorporation of which provide that the scope of the audit by its company auditors is limited to an audit related to accounting)	監査役設置会社 a company with auditors

（相互会社の役員等の損害賠償責任について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Liability for Damages of the Officers of a Mutual Company)

第七条の三法第五十三条の三十六の規定において相互会社の役員等の損害賠償責任について会社法第四百二十五条第一項（第二号を除く。）及び第四百二十八条第一項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 7-3When the provisions of Article 425, paragraph (1) (excluding item (ii)) and Article 428, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 53-36 of the Act to the liability for damages of the officers, etc. of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第四百二十五条第一項（第二号を除く。） Article 425, paragraph (1) (excluding item (ii))	前条 the preceding Article	保険業法第五十三条の三十四 Article 53-34 of the Insurance Business Act
第四百二十八条第一項 Article 428, paragraph (1)	第三百五十六条第一項第二号（第四百十九条第二項 Article 356, paragraph (1) (including as applied mutatis mutandis pursuant to Article 419, paragraph (2))	保険業法第五十三条の十五において準用する第三百五十六条第一項第二号（同法第五十三条の三十二において準用する第四百十九条第二項前段 Article 356, paragraph (1), item (ii) of this Act as applied mutatis mutandis pursuant to Article 53-15 of the Insurance Business Act (including as applied mutatis mutandis pursuant to the first sentence of Article 419, paragraph (2) of that Act as further applied mutatis mutandis pursuant to Article 53-32 of that Act)

（相互会社における責任を追及する訴え等について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Actions for Enforcement of Liability by a Member of a Mutual Company)

第七条の四法第五十三条の三十七の規定において相互会社における責任を追及する訴えについて会社法第八百五十条第四項並びに第八百五十一条第一項（第一号を除く。）及び第三項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 7-4(1)When the provisions of Article 850, paragraph (4) and Article 851, paragraph (1) (excluding item (i)) and paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 53-37 of the Act to an action for enforcement of liability by a member of a mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百五十条第四項 Article 850, paragraph (4)	第五十五条、第百二条の二第二項、第百三条第三項、第百二十条第五項、第二百十三条の二第二項、第二百八十六条の二第二項、第四百二十四条（第四百八十六条第四項において準用する場合を含む。）、第四百六十二条第三項（同項ただし書に規定する分配可能額を超えない部分について負う義務に係る部分に限る。）、第四百六十四条第二項及び第四百六十五条第二項 The provisions of Article 55, Article 102-2, paragraph (2), Article 103, paragraph (3), Article 120, paragraph (5), Article 213-2, paragraph (2), Article 286-2, paragraph (2), Article 424 (including as applied mutatis mutandis pursuant to Article 486, paragraph (4)), Article 462, paragraph (3) (limited to the portion pertaining to the obligations assumed for the portion not exceeding the distributable amount prescribed in the proviso to that paragraph), Article 464, paragraph (2) and Article 465, paragraph (2)	保険業法第三十条の十四において準用する第五十五条並びに同法第五十三条の三十四（同法第百八十条の十一第四項において準用する場合を含む。）及び第五十五条の三第三項（同項ただし書に規定する各号に定める額を超えない部分について負う義務に係る部分に限る。） The provisions of Article 55 as applied mutatis mutandis pursuant to Article 30-14 of the Insurance Business Act; Article 53-34 of that Act (including as applied mutatis mutandis pursuant to Article 180-11, paragraph (4) of that Act); and Article 55-3, paragraph (3) of that Act (limited to the part related to the obligations assumed for the portion that does not exceed the amount prescribed in the proviso to that paragraph)
第八百五十一条第一項第二号 Article 851, paragraph (1), item (ii)	若しくはその完全親会社の株式を取得したとき when such person acquires shares of the stock company incorporated through the merger or the stock company surviving a merger, or the wholly owning parent company thereof,	の社員となったとき when the person has become a member of the stock company incorporated through the merger or the stock company surviving the merger,
第八百五十一条第三項 Article 851, paragraph (3)	株式会社又は合併後存続する株式会社若しくはその完全親会社 the stock company incorporated through the merger or the stock company surviving a merger, or the wholly owning parent company thereof	相互会社又は合併後存続する相互会社 the mutual company or the mutual company surviving the merger

２法第五十三条の三十七の規定において相互会社の役員の解任の訴えについて会社法第八百五十四条第一項（第一号イ及び第二号を除く。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 854, paragraph (1) (excluding item (i), (a) and item (ii)) of the Companies Act are applied mutatis mutandis pursuant to Article 53-37 of the Act to an action for dismissal of the officer of a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百五十四条第一項（第一号イ及び第二号を除く。） Article 854, paragraph (1) (excluding item (i), (a) and also excluding item (ii))	第三百二十九条第一項 Article 329, paragraph (1)	保険業法第五十二条第一項 Article 52, paragraph (1) of the Insurance Business Act
	株主は the following shareholders	社員又は総代は the following members or representative members
	株主を excluding the following shareholders	社員又は総代を excluding the following members or representative members
	役員である株主 a shareholder who is the officer	役員である社員又は総代 a member or representative member who is an officer

（連結計算書類について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to Consolidated Financial Statements)

第八条法第五十四条の十第六項の規定において連結計算書類について法第五十四条の五及び第五十四条の六第一項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 8When the provisions of Article 54-5 and Article 54-6, paragraph (1) of the Act are applied mutatis mutandis pursuant to Article 54-10, paragraph (6) of the Act to consolidated financial statements, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第五十四条の五 Article 54-5	前条第三項 paragraph (3) of the preceding Article	第五十四条の十第五項 Article 54-10, paragraph (5)
第五十四条の六第一項 Article 54-6, paragraph (1)	第五十四条の四第三項 Article 54-4, paragraph (3)	第五十四条の十第五項 Article 54-10, paragraph (5)

（基金償却積立金の取崩しについて準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to the Reduction of Reserves for the Redemption of Funds)

第八条の二法第五十七条第四項の規定において同条第一項の基金償却積立金の取崩しについて法第十六条第一項（ただし書を除く。）及び第二項、第十七条第一項（ただし書を除く。）、第二項及び第四項、第十七条の二第四項並びに第十七条の四の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 8-2When the provisions of Article 16, paragraph (1) (excluding the proviso) and paragraph (2), Article 17, paragraph (1) (excluding the proviso), paragraph (2) and paragraph (4), Article 17-2, paragraph (4) and Article 17-4 of the Act are applied mutatis mutandis pursuant to Article 57, paragraph (4) of the Act to a reduction of the reserves for the redemption of funds under Article 57, paragraph (4) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第十六条第一項（ただし書を除く。） Article 16, paragraph (1) (excluding the proviso thereto)	各営業所 each of its business offices	各事務所 each of its offices
第十六条第二項 Article 16, paragraph (2)	株式会社 stock company	相互会社 mutual company
	株主 shareholders	社員 members
	営業時間 the operating hours	事業時間 the business hours
第十七条第一項（ただし書を除く。）、第二項及び第四項 Article 17, paragraph (1) (excluding the proviso thereto), paragraph (2) and paragraph (4)	株式会社 stock company	相互会社 mutual company
第十七条の二第四項 Article 17-2, paragraph (4)	前条（資本金の額の減少にあっては、同条及び前項） the preceding Article (or, pursuant to the provisions of that Article and the preceding paragraph for any reduction of the capital)	前条 the preceding Article
第十七条の四第一項 Article 17-4, paragraph (1)	株式会社 stock company	相互会社 mutual company
	各営業所 each of its business offices	各事務所 each of its offices
第十七条の四第二項 Article 17-4, paragraph (2)	株式会社 stock company	相互会社 mutual company
	株主 shareholders	社員 members
	営業時間 the operating hours	事業時間 the business hours

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第八条の三法第五十七条第四項において準用する法第十七条第六項の保険金請求権等は、同条第二項の規定による公告の時において既に生じているものに限るものとする。

Article 8-3The insurance claims, etc. under Article 17, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 57, paragraph (4) of the Act are limited to the claims that have already arisen as of the time public notice is given pursuant to the provisions of paragraph (2) of that Article.

（基金の募集について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Solicitation of Funds)

第八条の四法第六十条の二第四項の規定において法第六十条第一項の基金の募集について会社法第二百九条第一項第一号の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 8-4When the provisions of Article 209, paragraph (1), item (i) of the Companies Act are applied mutatis mutandis pursuant to Article 60-2, paragraph (4) of the Act to the solicitation of funds referred to in Article 60, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第二百九条第一項第一号 Article 209, paragraph (1), item (i)	第百九十九条第一項第四号 Article 199, paragraph (1), item (iv)	保険業法第六十条の二第一項第三号 Article 60-2, paragraph (1), item (iii) of the Insurance Business Act

（相互会社が社債を発行する場合について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Cases When a Mutual Company Issues Corporate Bonds)

第九条法第六十一条の五の規定において相互会社が社債を発行する場合について会社法第六百九十七条第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 9When the provisions of Article 697, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 61-5 of the Act to cases in which a mutual company issues corporate bonds, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第六百九十七条第一項第一号 Article 697, paragraph (1), item (i)	商号 trade name	名称 name

（相互会社の社債発行に関する法令の適用）

(Application of Laws and Regulations Governing the Issuance of Corporate Bonds by a Mutual Company)

第九条の二法第六十一条の九に規定する政令で定める法令は、担保付社債信託法（明治三十八年法律第五十二号）並びに企業担保法（昭和三十三年法律第百六号）及び企業担保登記登録令（昭和三十三年政令第百八十七号）とし、法第六十一条に規定する社債に係るこれらの法令の規定の適用については、相互会社又はその名称、主たる事務所若しくは社員は、それぞれ会社法第二編の規定に規定する株式会社又はその商号、本店若しくは株主とみなす。この場合において、企業担保法第四条第一項中「株式会社登記簿」とあるのは、「相互会社登記簿」とする。

Article 9-2The laws and regulations specified by Cabinet Order as prescribed in Article 61-9 of the Act, are the Secured Bond Trust Act (Act No. 52 of 1905), the Enterprise Mortgage Act (Act No. 106 of 1958) and the Order for the Registration of Enterprise Mortgages (Cabinet Order No. 187 of 1958); and, for the purpose of the application of the provisions of these laws and regulations to the corporate bonds set forth in Article 61 of the Act, a mutual company, its name, principal office, and members are deemed to be a stock company, its trade name, head office, and shareholders as set forth in the provisions of Part II of the Companies Act, respectively. In this case, the term "register of stock companies" in Article 4, paragraph (1) of the Enterprise Mortgage Act is deemed to be replaced with "register of mutual companies".

（相互会社の解散の命令について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to a Dissolution Order for a Mutual Company)

第九条の三法第六十三条の二の規定において相互会社の解散の命令について会社法第八百二十四条第一項第三号の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 9-3When the provisions of Article 824, paragraph (1), item (iii) of the Companies Act are applied mutatis mutandis pursuant to Article 63-2 of the Act to a dissolution order for a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百二十四条第一項第三号 Article 824, paragraph (1), item (iii)	業務執行取締役、執行役又は業務を執行する社員 an executive director, an executive officer, or a member who executes the business	業務執行取締役（保険業法第五十一条の二第一号に規定する業務執行取締役をいう。）又は執行役 executive director (meaning an executive director prescribed in Article 51-2, item (i) of the Insurance Business Act) or executive officer

（相互会社に関する登記について準用する商業登記法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Commercial Registration Act That Are Applied Mutatis Mutandis to the Registration of a Mutual Company)

第十条法第六十七条の規定において相互会社に関する登記について商業登記法（昭和三十八年法律第百二十五号）の規定を準用する場合においては、同法（第十二条の二第五項、第二十七条、第三十三条第一項及び第四十四条第二項第二号を除く。）の規定中「商号」とあるのは「名称」と、「本店」とあり、及び「営業所」とあるのは「主たる事務所」と読み替えるほか、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

Article 10(1)When the provisions of the Commercial Registration Act (Act No. 125 of 1963) are applied mutatis mutandis pursuant to Article 67 of the Act to the registration of a mutual company, the terms "trade name," "head office" and "business office" in that Act (excluding Article 12-2, paragraph (5), Article 27, Article 33, paragraph (1) and Article 44, paragraph (2), item (ii)) are deemed to be replaced with "name," "principal office" and "principal office", respectively, and each term or phrase listed in the middle column of the table below that appears in the provision of that Act listed in the left hand column of the same table is deemed to be replaced with the corresponding term or phrase listed in the right hand column of the same table.

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第十二条の二第五項 Article 12-2, paragraph (5)	営業所（会社にあつては、本店） business office (in the case of a company, its head office)	主たる事務所 principal office
第二十七条 Article 27	商号の登記は A trade name	名称の登記は A name
	商号が that trade name	名称が that name
	商号と a trade name	商号又は名称と a trade name or name
	営業所（会社にあつては、本店。以下この条において同じ。） business office (in the case of a company, its head office; the same applies in this Article)	主たる事務所 principal office
	商号の登記に the trade name	商号又は名称の登記に the trade name or name
	営業所の business office	営業所（会社にあつては、本店又は主たる事務所の business office (in the case of a company, its head office)
第三十一条第一項 Article 31, paragraph (1)	商法第十七条第二項前段及び会社法第二十二条第二項前段 the first sentence of Article 17, paragraph (2) of the Commercial Code and the first sentence of Article 22, paragraph (2) of the Companies Act	保険業法第二十一条第一項において準用する会社法第二十二条第二項前段 the first sentence of Article 22, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 21, paragraph (1) of the Insurance Business Act
第三十三条第一項 Article 33, paragraph (1)	商号 trade name	名称 name
	営業所（会社にあつては、本店。以下この条において同じ。） business office (or a head office, in case of a company; hereinafter the same applies in this Article)	主たる事務所 principal office
	営業所を business office	主たる事務所を principal office
	営業所の business office	主たる事務所の principal office
第四十四条第二項第二号 Article 44, paragraph (2), item (ii)	営業所 business office	事務所 office
第四十六条第一項 Article 46, paragraph (1)	株主全員若しくは種類株主全員 all shareholders or class shareholders	社員全員（総代会を設けているときは、総代全員） all members (or all representative members, where member representatives meetings have been established)
第四十六条第四項 Article 46, paragraph (4)	監査等委員会設置会社 company with an audit and supervisory committee	監査等委員会設置会社（保険業法第三十条の十第二項に規定する監査等委員会設置会社をいう。第五十四条第一項において同じ。） company with an audit and supervisory committee (meaning a company with an audit and supervisory committee as prescribed in Article 30-10, paragraph (2) of the Insurance Business Act; the same applies in Article 54, paragraph (1))
第四十六条第五項 Article 46, paragraph (5)	指名委員会等設置会社 company with a nominating committee, etc.	指名委員会等設置会社（保険業法第三十条の十第九項に規定する指名委員会等設置会社をいう。第五十四条第一項において同じ。） company with a nominating committee, etc. (meaning a company with a nominating committee, etc. as prescribed in Article 30-10, paragraph (9) of the Insurance Business Act; the same applies in Article 54, paragraph (1))
第五十四条第一項 Article 54, paragraph (1)	監査等委員 audit and supervisory committee member	監査等委員（保険業法第二条第十九項に規定する監査等委員をいう。） audit and supervisory committee member (meaning an audit and supervisory committee member as prescribed in Article 2, paragraph (19) of the Insurance Business Act)
第五十四条第二項第三号 Article 54, paragraph (2), item (iii)	会社法第三百三十三条第一項 Article 333, paragraph (1) of the Companies Act	保険業法第五十三条の四において準用する会社法第三百三十三条第一項 Article 333, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 53-4 of the Insurance Business Act
	同法第三百三十七条第一項 Article 337, paragraph (1) of the same Act	保険業法第五十三条の七において準用する会社法第三百三十七条第一項 Article 337, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 53-7 of the Insurance Business Act

２法第六十七条の規定において相互会社に関する登記について商業登記法第十五条の規定を準用する場合における同条において準用する同法の規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 15 of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 67 of the Act to the registration of a mutual company, the technical replacement of terms in connection with the provisions of that Act, as applied mutatis mutandis pursuant to Article 15 of the Commercial Registration Act, is as set forth in the following table:

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第二十四条第一号 Article 24, item (i)	営業所 business office	主たる事務所 principal office
第二十四条第十二号及び第十三号 Article 24, items (xii) and (xiii)	商号 trade name	名称 name
第五十一条第一項 Article 51, paragraph (1)	本店 head office	主たる事務所 principal office
第七十八条第一項 Article 78, paragraph (1)	持分会社 membership company	相互会社 mutual company
第七十八条第三項 Article 78, paragraph (3)	第二十四条各号 items of Article 24	第二十四条各号（保険業法第六十七条において準用する場合を含む。） items of Article 24 (including as applied mutatis mutandis pursuant to Article 67 of the Insurance Business Act)
第八十二条第二項 Article 82, paragraph (2)	前項 preceding paragraph	保険業法第百七十条第三項において準用する前項 preceding paragraph as applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Insurance Business Act
	本店 head office	本店又は主たる事務所 head office or principal office
第八十二条第三項 Article 82, paragraph (3)	第一項 paragraph (1)	保険業法第百七十条第三項において準用する第一項 paragraph (1) as applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Insurance Business Act
	第八十条又は前条 Article 80 or the preceding Article	同条第三項において準用する第八十条又は前条 Article 80 or the preceding Article as applied mutatis mutandis pursuant to paragraph(3) of that Article
第八十三条第一項 Article 83, paragraph (1)	本店 head office	本店又は主たる事務所 head office or principal office
	第二十四条各号 items of Article 24	第二十四条各号（保険業法第六十七条において準用する場合を含む。） items of Article 24 (including as applied mutatis mutandis pursuant to Article 67 of the Insurance Business Act)
第八十三条第二項 Article 83, paragraph (2)	本店 head office	本店又は主たる事務所 head office or principal office
第百三十四条第一項第一号 Article 134, paragraph (1), item (i)	第五号 item (v)	第五号（これらの規定を保険業法第六十七条において準用する場合を含む。） item (v)(including as applied mutatis mutandis pursuant to Article 67 of the Insurance Business Act)

（相互会社が電子公告により法又は他の法律の規定による公告をする場合について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Cases When a Mutual Company Gives a Public Notice under the Insurance Business Act and Other Laws by Means of Electronic Public Notice)

第十条の二法第六十七条の二の規定において相互会社が電子公告により法又は他の法律の規定による公告をする場合について会社法第九百四十条第一項及び第九百四十六条第三項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 10-2When the provisions of Article 940, paragraph (1) and Article 946, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 67-2 of the Act to cases when a mutual company gives a public notice under the Act or any other laws by means of electronic public notice, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九百四十条第一項第一号 Article 940, paragraph (1), item (i)	この法律 this Act	保険業法 the Insurance Business Act
第九百四十六条第三項 Article 946, paragraph (3)	商号 trade name	名称 name

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第十一条法第七十条第五項から第七項までの保険金請求権等は、同条第二項の規定による公告の時において既に生じているものに限るものとする。

Article 11The insurance claims, etc. under Article 70, paragraphs (5) through (7) of the Act are limited to the claims that have already arisen as of the time of public notice given pursuant to the provisions of paragraph (2) of that Article.

（組織変更をする株式会社が新株予約権を発行している場合について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Cases When a Converting Stock Company Has Issued Share Options)

第十一条の二法第七十一条の規定において組織変更をする株式会社が新株予約権を発行している場合について会社法第七百七十七条第三項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 11-2When the provisions of Article 777, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 71 of the Act to cases when a converting stock company has issued share options, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七百七十七条第三項 Article 777, paragraph (3)	効力発生日 effective day	効力発生日（保険業法第六十九条第四項第五号に規定する効力発生日をいう。以下同じ。） effective date (meaning the effective date prescribed in Article 69, paragraph (4), item (v) of the Insurance Business Act; the same applies hereinafter)

（保険契約者総会等について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Policyholders Meetings)

第十一条の三法第七十四条第三項の規定において保険契約者総会について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 11-3(1)When the provisions of the Companies Act are applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Act to a policyholders meeting, the technical replacement of terms in connection with the provisions of that Act is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第六十八条第一項 Article 68, paragraph (1)	二週間（前条第一項第三号又は第四号に掲げる事項を定めたときを除き、設立しようとする株式会社が公開会社でない場合にあっては、一週間（当該設立しようとする株式会社が取締役会設置会社以外の株式会社である場合において、これを下回る期間を定款で定めた場合にあっては、その期間）） no later than two weeks (or one week if the stock company to be incorporated is not a public company, except in cases where the matters listed in paragraph (1), item (iii) or item (iv) of the preceding Article are decided, (or if a shorter period of time is provided for in the articles of incorporation in cases where the stock company to be incorporated is a stock company other than a company with a board of directors, such shorter period of time))	二週間 no later than two weeks
第七十条並びに第七十一条第一項及び第二項 Article 70, and Article 71, paragraphs (1) and (2)	創立総会参考書類 organizational meeting reference documents	保険契約者総会参考書類 policyholders meeting reference documents
第七十四条第六項 Article 74, paragraph (6)	株式会社の成立後にあっては、当該株式会社 or the stock company after the formation of such stock company.	組織変更後にあっては、組織変更後相互会社（保険業法第六十九条第四項第一号に規定する組織変更後相互会社をいう。以下この条及び第八十一条において同じ。） or, after the entity conversion takes effect, the converted mutual company (meaning a converted mutual company prescribed in Article 69, paragraph (4), item (i) of the Insurance Business Act; hereinafter the same applies in this Article and Article 81)
	が定めた場所（株式会社の成立後にあっては、その at a place designated by the incorporators (or at the head office of the stock company after the formation of such stock company	の本店（組織変更後にあっては、組織変更後相互会社の at the incorporator's head office (or, after the entity conversion takes effect, at the head office of the converted mutual company
第七十四条第七項 Article 74, paragraph (7)	株式会社の成立後にあっては、その or the shareholders of the stock company after the formation of such stock company	組織変更後にあっては、組織変更後相互会社の or, after the entity conversion takes effect, the shareholders of the converted mutual company
	が定めた時間（株式会社の成立後にあっては、その営業時間 the hours designated by the incorporators (or during the operating hours of the stock company after the formation of such stock company	の営業時間（組織変更後にあっては、組織変更後相互会社の事業時間 the incorporator's operating hours (or, after the entity conversion takes effect, during the business hours of the converted mutual company)
第七十五条第三項及び第七十六条第四項 Article 75, paragraph (3) and Article 76, paragraph (4)	が定めた場所 at a place designated by the incorporators	の本店 at the incorporator's head office
第七十五条第四項及び第七十六条第五項 Article 75, paragraph (4) and Article 76, paragraph (5)	が定めた時間 hours designated by the incorporators	の営業時間 incorporator's operating hours
第八十一条第二項 Article 81, paragraph (2)	株式会社の成立後にあっては、当該株式会社。次条第二項において同じ。 or the stock company after the formation of such stock company; the same applies in paragraph (2) of the following Article.	組織変更後にあっては、組織変更後相互会社 or, after the entity conversion takes effect, the converted mutual company
	が定めた場所（株式会社の成立後にあっては、その本店。同条第二項において同じ。 at a place designated by the incorporators (or at the head office of the stock company if after the incorporation of such stock company; the same applies in paragraph (2) of the following Article)	の本店（組織変更後にあっては、組織変更後相互会社の主たる事務所 at the incorporator's head office (or, after the entity conversion takes effect, at the principal office of the converted mutual company)
第八十一条第三項 Article 81, paragraph (3)	（株式会社の成立後にあっては、その株主及び債権者。次条第三項において同じ。 (or the shareholders and creditors of the stock company after the formation of such stock company; the same applies in paragraph (3) of the following Article.)	及び債権者（組織変更後にあっては、組織変更後相互会社の社員及び債権者 and creditors (or, after the entity conversion takes effect, the members and creditors of the converted mutual company)
	が定めた時間（株式会社の成立後にあっては、その営業時間。同項において同じ。 the hours designated by the incorporators (or during the hours of operation of such stock company if after the incorporation of such stock company; the same applies in that paragraph)	の営業時間（組織変更後にあっては、組織変更後相互会社の事業時間 the incorporator's operating hours (or, after the entity conversion takes effect, during the business hours of the converted mutual company)

２法第七十四条第三項の規定において保険契約者総会の決議の不存在若しくは無効の確認又は取消しの訴えについて会社法第八百三十六条第一項及び第九百三十七条第一項（第一号トに係る部分に限る。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 836, paragraph (1) and Article 937, paragraph (1) (limited to the part involving item (i), (g)) of the Companies Act are applied mutatis mutandis pursuant to Article 74, paragraph (3) of the Act to an action for a declaratory judgment as to the absence or invalidity of a resolution at policyholders meeting or an action for revocation of such resolution, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百三十六条第一項 Article 836, paragraph (1)	株主又は設立時株主に a shareholder or a shareholder at incorporation	保険契約者に policyholders
	株主が取締役、監査役、執行役若しくは清算人であるとき、又は当該設立時株主が設立時取締役若しくは設立時監査役 provided, however, that this does not apply when such shareholder is a director, company auditor, executive officer or liquidator or when such shareholder at incorporation is a director at incorporation or a company auditor at incorporation.	保険契約者が取締役、監査役、執行役又は清算人 provided, however, that this does not apply when such a policyholder is a director, company auditor, officer or liquidator.
第九百三十七条第一項（第一号トに係る部分に限る。） Article 937, paragraph (1) (limited to the part involving item (i), (g))	本店 head office	主たる事務所 principal office

（保険契約者総代会について準用する法等の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to Policyholder Representatives Meeting)

第十一条の四法第七十七条第六項の規定において保険契約者総代会について法第四十四条の二第一項並びに第七十四条第一項から第四項まで及び第六項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 11-4(1)When the provisions of Article 44-2, paragraph (1) and Article 74, paragraphs (1) through (4) and paragraph (6) of the Act are applied mutatis mutandis pursuant to Article 77, paragraph (6) of the Act to a policyholder representatives meeting, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第四十四条の二第一項 Article 44-2, paragraph (1)	定款 the articles of incorporation	第七十七条第一項の決議 the resolution under Article 77, paragraph (1)
	相互会社 mutual company	組織変更をする株式会社 converting stock company
第七十四条第一項及び第二項 Article 74, paragraphs (1) and (2)	保険契約者 Each policyholder	総代 Each representative policyholder
第七十四条第三項 Article 74, paragraph (3)	において、これらの規定中「発起人」とあるのは「組織変更をする株式会社」と、「設立時株主」とあるのは「保険契約者」と、「株式会社」とあるのは「相互会社」と In this case, the terms "incorporators", "shareholders at incorporation" and "stock company" in those provisions	において (deleted)
	前項」と、同法第七十四条第六項中「本店」とあるのは「主たる事務所」と、同条第七項中「株主」とあるのは「社員 the term "head office" in Article 74, paragraph (6) of that Act is deemed to be replaced with "principal office"; the term "shareholders" in Article 74, paragraph (7) of that Act is deemed to be replaced with "members"	前項 (deleted)
	保険契約者、 policyholders	総代、 representative policyholders
第七十四条第四項及び第六項 Article 74, paragraphs (4) and (6)	保険契約者 policyholders	総代 representative policyholders

２法第七十七条第六項の規定において保険契約者総代会について法第四十四条の二第三項前段の規定を準用する場合における同項前段において準用する会社法第三百十条第三項、第四項及び第六項から第八項までの規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of the first sentence of Article 44-2, paragraph (3) of the Act are applied mutatis mutandis pursuant to Article 77, paragraph (6) to a policyholder representatives meeting, the technical replacement of terms in connection with the provisions of Article 310, paragraphs (3), (4) and (6) through (8) of the Companies Act as applied mutatis mutandis pursuant to the first sentence of the first-mentioned paragraph is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百十条第三項及び第四項 Article 310, paragraphs (3) and (4)	株主 shareholders	総代 representative policyholders
	株式会社 stock company	組織変更をする株式会社 converting stock company
第三百十条第六項 Article 310, paragraph (6)	株式会社 stock company	組織変更をする株式会社（組織変更後にあっては、組織変更後相互会社（保険業法第六十九条第四項第一号に規定する組織変更後相互会社をいう。以下この条において同じ。）。第八項において同じ。） converting stock company (or, after the entity conversion takes effect, the converted mutual company (meaning a converted mutual company prescribed in Article 69, paragraph (4), item (i) of the Insurance Business Act; hereinafter the same applies in this Article)); the same applies in paragraph (8)
	本店 head office	本店（組織変更後にあっては、組織変更後相互会社の主たる事務所） head office (or, after the entity conversion takes effect, the principal office of the converted mutual company)
第三百十条第七項 Article 310, paragraph (7)	株式会社の営業時間 during the hours of operation of the stock company	組織変更をする株式会社の営業時間（組織変更後にあっては、組織変更後相互会社の事業時間） during the operating hours of the converting stock company (or, after the entity conversion takes effect, business hours of the converted mutual company,)
第三百十条第八項 Article 310, paragraph (8)	株式会社 stock company	組織変更をする株式会社 converting stock company

３法第七十七条第六項の規定において保険契約者総代会について法第七十四条第三項の規定を準用する場合における同項において準用する会社法の規定に係る技術的読替えは、次の表のとおりとする。

(3)When the provisions of Article 74, paragraph (3) of the Act are applied mutatis mutandis pursuant to the provisions of Article 77, paragraph (6) to a policyholder representatives meeting, the technical replacement of terms in connection with the provisions of the Companies Act as applied mutatis mutandis pursuant to the first-mentioned paragraph is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第六十七条 Article 67	発起人 incorporator	組織変更をする株式会社 converting stock company
	設立時株主 shareholders at incorporation	総代 representative policyholders
第六十八条第一項 Article 68, paragraph (1)	発起人 incorporator	組織変更をする株式会社 converting stock company
	二週間（前条第一項第三号又は第四号に掲げる事項を定めたときを除き、設立しようとする株式会社が公開会社でない場合にあっては、一週間（当該設立しようとする株式会社が取締役会設置会社以外の株式会社である場合において、これを下回る期間を定款で定めた場合にあっては、その期間）） no later than two weeks (or one week if the stock company to be incorporated is not a public company, except in cases where the matters listed in paragraph (1), item (iii) or item (iv) of the preceding Article are decided, (or if a shorter period of time is provided for in the articles of incorporation in cases where the stock company to be incorporated is a stock company other than a company with a board of directors, such shorter period of time))	二週間 no later than two weeks
	設立時株主 shareholders at incorporation	総代 representative policyholders
第六十八条第三項 Article 68, paragraph (3)	発起人 incorporator	組織変更をする株式会社 converting stock company
	設立時株主 shareholders at incorporation	総代 representative policyholders
第七十条並びに第七十一条第一項及び第二項 Article 70, and Article 71, paragraphs (1) and (2)	発起人 incorporator	組織変更をする株式会社 converting stock company
	設立時株主 shareholders at incorporation	総代 representative policyholders
	創立総会参考書類 organizational meeting reference documents	保険契約者総代会参考書類 reference documents for the general meeting of the representative policyholders
第七十一条第三項及び第四項 Article 71, paragraphs (3) and (4)	発起人 incorporator	組織変更をする株式会社 converting stock company
	設立時株主 shareholders at incorporation	総代 representative policyholders
第七十五条第一項 Article 75, paragraph (1)	発起人 incorporator	組織変更をする株式会社 converting stock company
第七十五条第二項 Article 75, paragraph (2)	設立時株主 shareholders at incorporation	総代 representative policyholders
第七十五条第三項 Article 75, paragraph (3)	発起人は The incorporators	組織変更をする株式会社（組織変更後にあっては、組織変更後相互会社（保険業法第六十九条第四項第一号に規定する組織変更後相互会社をいう。以下この条並びに第八十一条第二項及び第三項において同じ。）。次条第四項及び第五項において同じ。）は The converting stock company (or, after the entity conversion takes effect, the converted mutual company (meaning a converted mutual company as defined in Article 69, paragraph (4), item (i) of the Insurance Business Act; hereinafter the same applies in this Article and Article 81, paragraphs (2) and (3)); the same applies in paragraphs (4) and (5) of the following Article)
	発起人が定めた場所 at a place designated by the incorporators	組織変更をする株式会社の本店（組織変更後にあっては、組織変更後相互会社の主たる事務所。同条第四項において同じ。） at the head office of the converting stock company (or, after the entity conversion takes effect, at the principal office of the converted mutual company; the same applies in paragraph (4) of that Article)
第七十五条第四項 Article 75, paragraph (4)	設立時株主 The shareholders at incorporation	保険契約者（組織変更後にあっては、組織変更後相互会社の社員。次条第五項において同じ。） The policyholders (or, after the entity conversion takes effect, the members of the converted mutual company; the same applies in paragraph (5) of the following Article)
	発起人が定めた時間 hours designated by the incorporators	組織変更をする株式会社の営業時間（組織変更後にあっては、組織変更後相互会社の事業時間。同項において同じ。） operating hours of the converting stock company (or, after the entity conversion takes effect, the business hours of the converted mutual company; the same applies in that paragraph)
第七十六条第一項 Article 76, paragraph (1)	発起人 incorporator	組織変更をする株式会社 converting stock company
第七十六条第二項 Article 76, paragraph (2)	設立時株主 shareholders at incorporation	総代 representative policyholders
	発起人 incorporator	組織変更をする株式会社 converting stock company
第七十六条第三項 Article 76, paragraph (3)	設立時株主 shareholders at incorporation	総代 representative policyholders
第七十六条第四項 Article 76, paragraph (4)	発起人 incorporator	組織変更をする株式会社 converting stock company
	が定めた場所 at a place designated by the incorporators	の本店 at the head office
第七十六条第五項 Article 76, paragraph (5)	設立時株主 The shareholders at incorporation	保険契約者 The policyholders
	発起人が定めた時間 during the hours designated by the incorporators	組織変更をする株式会社の営業時間 during the operating hours of the converting mutual company
第七十八条 Article 78	発起人 incorporators	組織変更をする株式会社 converting stock company
	設立時株主から by the shareholders at incorporation	総代から by the representative policyholders
	設立時株主の of the shareholders at incorporation	保険契約者の of the policyholders
第八十一条第二項 Article 81, paragraph (2)	発起人（株式会社の成立後にあっては、当該株式会社。次条第二項において同じ。 incorporators (or the stock company after the formation of such stock company; the same applies in paragraph (2) of the following Article	組織変更をする株式会社（組織変更後にあっては、組織変更後相互会社 converting stock company (or, after the entity conversion takes effect, the converted mutual company
	発起人が定めた場所（株式会社の成立後にあっては、その本店。同条第二項において同じ。 at a place designated by the incorporators (or at the head office of the stock company if after the incorporation of such stock company; the same applies in paragraph (2) of the following Article	組織変更をする株式会社の本店（組織変更後にあっては、組織変更後相互会社の主たる事務所 at the head office of the converting stock company (or, after the entity conversion take effect, at the principal office of the converted mutual company
第八十一条第三項 Article 81, paragraph (3)	設立時株主（株式会社の成立後にあっては、その株主及び債権者。次条第三項において同じ。 The shareholders at incorporation (or the shareholders and creditors of the stock company after the formation of such stock company; the same applies in paragraph (3) of the following Article	保険契約者及び債権者（組織変更後にあっては、組織変更後相互会社の社員及び債権者 The policyholders and creditors (or, after the entity conversion takes effect, the members and creditors of the converted mutual company
	発起人が定めた時間（株式会社の成立後にあっては、その営業時間。同項において同じ。 the hours designated by the incorporators (or during the business hours of such stock company if after the incorporation of such stock company; the same applies in the same paragraph	組織変更をする株式会社の営業時間（組織変更後にあっては、組織変更後相互会社の事業時間 the business hours of the converting stock company (or, after the entity conversion takes effect, during the business hours of the converted mutual company
第八百三十一条第一項第一号及び第二号 Article 831, paragraph (1), items (i) and (ii)	定款 articles of incorporation	保険業法第七十七条第一項の決議 resolution under Article 77, paragraph (1) of the Insurance Business Act
第八百三十一条第二項 Article 831, paragraph (2)	定款 articles of incorporation	保険業法第七十七条第一項の決議 resolution under Article 77, paragraph (1) of the Insurance Business Act
	同項 that paragraph	前項 the preceding paragraph
第八百三十六条第一項 Article 836, paragraph (1)	株主又は設立時株主 a shareholder or a shareholder at incorporation	総代 representative policyholders
	株主が取締役、監査役、執行役若しくは清算人であるとき、又は当該設立時株主が設立時取締役若しくは設立時監査役 provided, however, that this does not apply when such shareholder is a director, company auditor, executive officer or liquidator or when such shareholder at incorporation is a director at incorporation or a company auditor at incorporation.	総代が取締役、監査役、執行役又は清算人 provided, however, that this does not apply when a such representative policyholder is a director, company auditor, executive officer, or liquidator.
第九百三十七条第一項（第一号トに係る部分に限る。） Article 937, paragraph (1) (limited to the part involving item (i), (g))	本店 head office	主たる事務所 principal office

（組織変更後相互会社の基金の募集について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to the Solicitation of Funds by a Converted Mutual Company)

第十一条の五法第七十八条第三項の規定において同条第一項の募集について法第三十条並びに第三十条の三第一項及び第五項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 11-5When the provisions of Article 30 and Article 30-3, paragraphs (1) and (5) of the Act are applied mutatis mutandis pursuant to Article 78, paragraph (3) of the Act to solicitation under paragraph (1) of the first-mentioned Article, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三十条 Article 30	の規定 The provisions of the preceding two Articles	の規定並びに第七十八条第三項において準用する前条の規定 The provisions of the preceding two Articles, and the preceding Article as applied mutatis mutandis pursuant to Article 78, paragraph (3)
第三十条の三第一項 Article 30-3, paragraph (1)	遅滞なく、第二十八条第一項第三号 without delay following the receipt of the notice under Article 29, paragraph (2), pay the full amount of money pertaining to their contribution to the funds solicited at incorporation, at the place of payment listed in Article 28, paragraph (1), item (iii)	第七十八条第二項第三号に掲げる期日までに、同項第四号 no later than the date specified in Article 78, paragraph (2), item (iii), pay the full amount of money pertaining their contribution to the funds solicited at incorporation, at the place of payment at the place specified in item (iv) of that paragraph
第三十条の三第五項 Article 30-3, paragraph (5)	同項に規定する prescribed in that paragraph	同条第二項第三号に掲げる prescribed in paragraph (2), item (iii) of that Article

（株式会社が組織変更をしたときの登記について準用する商業登記法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Commercial Registration Act That Are Applied Mutatis Mutandis to When a Stock Company Has Effected an Entity Conversion)

第十一条の六法第八十四条第三項の規定において同条第一項の場合について商業登記法第七十八条第三項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 11-6When the provisions of Article 78, paragraph (3) of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 84, paragraph (3) of the Act to the case set forth in paragraph (1) of the first-mentioned Article, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七十八条第三項 Article 78, paragraph (3)	第二十四条各号 items of Article 24	第二十四条各号（保険業法第六十七条において準用する場合を含む。） items of Article 24 (including as applied mutatis mutandis pursuant to Article 67 of the Insurance Business Act)

（組織変更の無効の訴え等について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Actions for Invalidation of an Entity Conversion)

第十一条の七法第八十四条の二第四項の規定において組織変更の無効の訴えについて会社法第八百三十六条第一項及び第九百三十七条第三項（第一号に係る部分に限る。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 11-7(1)When the provisions of Article 836, paragraph (1) and Article 937, paragraph (3) (limited to the part involving item (i)) of the Companies Act are applied mutatis mutandis pursuant to Article 84-2, paragraph (4) of the Act to an action for invalidation of an entity conversion, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百三十六条第一項 Article 836, paragraph (1)	会社の組織に関する訴えであって、株主又は設立時株主が提起することができるもの an action concerning organization of company which may be filed by a shareholder or a shareholder at incorporation	組織変更の無効の訴え an action to invalidate the entity conversion
	株主又は設立時株主に対し the shareholder or the shareholder at incorporation who has filed	株主であった者又は社員に対し the person who was formerly a shareholder or the member who has filed
	株主が取締役、監査役、執行役若しくは清算人であるとき、又は当該設立時株主が設立時取締役若しくは設立時監査役 when such shareholder is a director, company auditor, executive officer or liquidator or when such shareholder at incorporation is a director at incorporation or a company auditor at incorporation	株主であった者又は社員が取締役、監査役、執行役又は清算人 when such person who was formerly a shareholder, or such member is a director, company auditor, executive officer or liquidator
第九百三十七条第三項（第一号に係る部分に限る。） Article 937, paragraph (3) (limited to the part involving item (i))	本店 head office	主たる事務所及び本店 principal office and head office

２法第八十四条の二第四項の規定において法第七十八条第一項の基金の募集を伴う組織変更の無効判決について会社法第八百四十条第一項及び第二項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 840, paragraphs (1) and (2) the Companies Act are applied mutatis mutandis pursuant to Article 84-2, paragraph (4) of the Act to a judgment invalidating an entity conversion involving the solicitation of funds as set forth in Article 78, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百四十条第一項前段 the first sentence of Article 840, paragraph (1)	に対し to the shareholders of such shares	（当該基金に係る債権者である社員をいう。）その他の当該基金に係る債権者に対し to the shareholders of those shares (meaning a member who is a creditor of the fund) or any other creditor of the fund
第八百四十条第二項 Article 840, paragraph (2)	株主 shareholders	債権者 creditors

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第十二条法第八十八条第五項から第七項までの保険金請求権等は、同条第二項の規定による公告の時において既に生じているものに限るものとする。

Article 12The insurance claims, etc. under Article 88, paragraphs (5) through (7) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to paragraph (2) of that Article.

（組織変更計画に現物出資に関する事項を定めた場合について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Cases When the Particulars of Contributions in Kind Are Prescribed in an Entity Conversion Plan)

第十二条の二法第九十六条の四の規定において法第九十二条第三号に掲げる事項を定めた場合について会社法第二百七条第八項及び第二百十三条第一項（第一号及び第三号を除く。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 12-2(1)When the provisions of Article 207, paragraph (8) and Article 213, paragraph (1) (excluding items (i) and (iii)) of the Companies Act are applied mutatis mutandis pursuant to Article 96-4 of the Act to cases in which the particulars set forth in Article 92, item (iii) of the Act are prescribed, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第二百七条第八項 Article 207, paragraph (8)	申込み又は第二百五条第一項の契約 applications of the person for subscription for shares for subscription, or manifestation of intention of the person relating to the contract provided for in Article 205, paragraph (1)	申込み offer of the person to subscribe for shares for subscription
第二百十三条第一項第二号 Article 213, paragraph (1), item (ii)	株主総会 shareholders meeting	社員総会（総代会を設けているときは、総代会） general meeting of the members (or member representatives meetings, if the company has such a meeting)

２法第九十六条の四の規定において同条において準用する会社法第二百十二条（第一項第一号を除く。）の規定による支払を求める訴えについて同法第八百四十九条第三項及び第八項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 849, paragraphs (3) and (8) of the Companies Act are applied mutatis mutandis pursuant to Article 96-4 of the Act to an action to demand payment pursuant to the provisions of Article 212 of the Companies Act (excluding paragraph (1), item (i)), as applied mutatis mutandis pursuant to Article 96-4 of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百四十九条第三項 Article 849, paragraph (3)	、株式交換等完全親会社又は最終完全親会社等 wholly owning parent company resulting from a share exchange, etc., or ultimate, wholly owning parent company, etc.	又は株式交換等完全親会社 wholly owning parent company resulting from a share exchange, etc.
	、当該株式交換等完全親会社の株式交換等完全子会社又は当該最終完全親会社等の完全子会社等である株式会社 the stock company that constitutes that stock company, etc., and as regards the application of the provisions of the preceding paragraph if the ultimate, wholly owning parent company referred to in that paragraph holds all of the issued shares in the stock company, or the wholly owned subsidiary company, etc. of the ultimate, wholly owning parent company, etc.	又は当該株式交換等完全親会社の株式交換等完全子会社 and as regards the application of the provisions of the preceding paragraph if the ultimate, wholly owning parent company referred to in that paragraph holds all of the issued shares in the stock company
第八百四十九条第八項 Article 849, paragraph (8)	規定及び前項の最終完全親会社等が株式会社の発行済株式の全部を有する場合における同項の規定 and as regards the application of the provisions of the preceding paragraph if the ultimate, wholly owning parent company referred to in that paragraph holds all of the issued shares in the stock company	規定 and as regards the application of the provisions of the preceding paragraph
	これらの in these provisions	同項の in the same paragraph

（出資の履行を仮装した組織変更時発行株式の引受人の責任について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Liabilities of Subscribers of Shares for Subscription for Which the Performance of Contribution is Disguised)

第十二条の二の二法第九十六条の四の二の規定において同条において準用する会社法第二百十三条の二第一項の規定による支払又は給付を求める訴えについて同法第八百四十九条第三項及び第八項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 12-2-2When the provisions of Article 849, paragraphs (3) and (8) of the Companies Act are applied mutatis mutandis pursuant to Article 96-4-2 of the Act to an action to demand payment or delivery pursuant to the provisions of Article 213-2, paragraph (1) of the same Act, as applied mutatis mutandis pursuant to Article 96-4-2 of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百四十九条第三項 Article 849, paragraph (3)	、株式交換等完全親会社又は最終完全親会社等 wholly owning parent company resulting from a share exchange, etc., or ultimate, wholly owning parent company, etc.	又は株式交換等完全親会社 wholly owning parent company resulting from a share exchange, etc.
	、当該株式交換等完全親会社の株式交換等完全子会社又は当該最終完全親会社等の完全子会社等である株式会社 the stock company that constitutes that stock company, etc., and as regards the application of the provisions of the preceding paragraph if the ultimate, wholly owning parent company referred to in that paragraph holds all of the issued shares in the stock company, or the wholly owned subsidiary company, etc. of the ultimate, wholly owning parent company, etc.	又は当該株式交換等完全親会社の株式交換等完全子会社 and as regards the application of the provisions of the preceding paragraph if the ultimate, wholly owning parent company referred to in that paragraph holds all of the issued shares in the stock company
第八百四十九条第八項 Article 849, paragraph (8)	規定及び前項の最終完全親会社等が株式会社の発行済株式の全部を有する場合における同項の規定 and as regards the application of the provisions of the preceding paragraph if the ultimate, wholly owning parent company referred to in that paragraph holds all of the issued shares in the stock company	規定 and as regards the application of the provisions of the preceding paragraph
	これらの in these provisions	同項の in the same paragraph

（組織変更株式交換を伴う組織変更をする相互会社等について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to a Mutual Company Implementing an Entity Conversion Involving a Share Exchange on Entity Conversion)

第十二条の三法第九十六条の五第三項の規定において組織変更株式交換を伴う組織変更をする相互会社について会社法第七百九十一条第一項（第一号を除く。）及び第四項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 12-3(1)When the provisions of Article 791, paragraph (1) (excluding item (i)) and paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Act to a mutual company implementing an entity conversion involving a share exchange on entity conversion, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七百九十一条第一項（第一号を除く。） Article 791, paragraph (1) (excluding item (i))	効力発生日 the effective day	効力発生日（保険業法第八十六条第四項第十二号に規定する効力発生日をいう。以下同じ。） the effective date (meaning the effective date prescribed in Article 86, paragraph (4), item (xii) of the Insurance Business Act; the same applies hereinafter)
第七百九十一条第一項第二号 Article 791, paragraph (1), item (ii)	株式交換により株式交換完全親会社が取得した株式交換完全子会社の株式の数その他の株式交換に関する事項として法務省令で定める事項を記載し、又は記録した書面又は電磁的記録 documents or electronic or magnetic records that state or record the number of shares of the wholly owned subsidiary company resulting from a share exchange acquired by the wholly owning parent company resulting from a share exchange and any other matters prescribed by Ministry of Justice Order as those concerning a share exchange	保険業法第九十六条の十五において準用する同法第八十二条第二項の書面又は電磁的記録 documents or electronic or magnetic records set forth in Article 82, paragraph (2) of the Insurance Business Act as applied mutatis mutandis pursuant to Article 96-15 of that Act
第七百九十一条第四項 Article 791, paragraph (4)	株式交換完全子会社の株主又は新株予約権者 shareholders or holders of share options of the wholly owned subsidiary company resulting from a share exchange	組織変更株式交換を伴う組織変更をする相互会社の社員 members of the mutual company implementing the entity conversion involving a share exchange on entity conversion

２法第九十六条の五第三項の規定において組織変更株式交換完全親会社について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of the Companies Act are applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Act to a wholly owning parent company resulting from the share exchange by a stock company converted from a mutual company, the technical replacement of terms in connection with the provisions of the same Act is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百九条第二項（各号を除く。） Article 309, paragraph (2) (excluding each of the items)	前項の規定にかかわらず、次に掲げる Notwithstanding the provisions of the preceding paragraph, the resolutions of the following shareholders meetings	第七百九十五条第一項の The resolution at the shareholders meeting set forth in Article 795, paragraph(1)
第三百二十四条第二項（各号を除く。） Article 324, paragraph (2) (excluding each of the items)	前項の規定にかかわらず、次に掲げる Notwithstanding the provisions of the preceding paragraph, the resolutions of the following class meetings	第七百九十五条第四項の The resolution at the class meeting set forth in Article 795, paragraph(4)
第七百九十四条第三項 Article 794, paragraph (3)	株式交換完全子会社の株主に対して交付する金銭等が株式交換完全親株式会社の株式その他これに準ずるものとして法務省令で定めるもののみである場合（第七百六十八条第一項第四号ハに規定する場合を除く。） or, in the case where the monies, etc. to be delivered to shareholders of the wholly owned subsidiary company in share exchange are limited to shares of the wholly owning parent stock company in share exchange or those prescribed by Ministry of Justice Order as being equivalent thereto (excluding the case prescribed in Article 768, paragraph (1), item (iv), (c)),	組織変更をする相互会社の社員に対して交付する株式又は金銭が組織変更株式交換完全親会社の株式その他これに準ずるものとして内閣府令で定めるもののみである場合 or, when the shares or monies to be delivered to members of the converting mutual company are limited to shares in the wholly owning parent company established in a share exchange on entity conversion or any other shares specified by Cabinet Office Order as being equivalent thereto
第七百九十五条第二項第三号 Article 795, paragraph (2), item (iii)	株式交換完全子会社の株主に対して交付する金銭等（株式交換完全親株式会社の株式等を除く。）の帳簿価額 the book value of the monies, etc. (excluding shares, etc. of the wholly owning parent stock company in share exchange) delivered by the wholly owning parent stock company in share exchange to shareholders of the wholly owned subsidiary company in share exchange	組織変更をする相互会社の社員に対して交付する金銭の額 the amount of money to be delivered by the wholly owning parent stock company in the share exchange to members of the converting mutual company
第七百九十五条第四項第三号 Article 795, paragraph (4), item (iii)	金銭等 monies, etc.	株式又は金銭 shares or monies shares or monies
	第七百六十八条第一項第二号イ Article 768, paragraph (1), item (ii), (a)	保険業法第九十六条の七第二号イ Article 96-7, item (ii), sub-item (a) of the Insurance Business Act
第七百九十六条第一項 Article 796, paragraph (1)	金銭等 monies, etc.	株式又は金銭 shares or monies
第七百九十六条第二項第一号ハ Article 796, paragraph (2), item (i), (c)	存続株式会社等の株式等以外の財産の帳簿価額 the book value of property other than shares, etc. of the surviving stock company, etc.	金銭 money
第七百九十六条の二第二号 Article 796-2, item (ii)	第七百四十九条第一項第二号若しくは第三号、第七百五十八条第四号又は第七百六十八条第一項第二号若しくは第三号 Article 749, paragraph (1), item (ii) or (iii), Article 758, item (iv), or Article 768, paragraph (1), item (ii) or (iii)	保険業法第九十六条の七第二号又は第三号 Article 96-7, item (ii) or (iii) of the Insurance Business Act
第七百九十七条第三項 Article 797, paragraph (3)	消滅会社等の商号及び住所（第七百九十五条第三項に規定する場合にあっては、吸収合併等をする旨、消滅会社等の商号及び住所並びに同項の株式に関する事項） the trade name and domicile of the absorbed company, etc. (or, in the cases prescribed in Article 795, paragraph (3), the fact that it will effect an absorption-type merger, etc., the trade name and domicile of the absorbed company, etc. and the matters concerning shares set forth in that paragraph)	組織変更をする相互会社の名称及び住所 the name and address of the converting mutual company
第七百九十九条第一項第三号 Article 799, paragraph (1), item (iii)	株式交換完全子会社の株主に対して交付する金銭等が株式交換完全親株式会社の株式その他これに準ずるものとして法務省令で定めるもののみである場合以外の場合又は第七百六十八条第一項第四号ハに規定する other than where the monies, etc. to be delivered to shareholders of the wholly owned subsidiary company in share exchange are only shares of the wholly owning parent stock company in share exchange or those prescribed by Ministry of Justice Order as being equivalent thereto, or in the cases prescribed in Article 768, paragraph (1), item (iv)	組織変更をする相互会社の社員に対して交付する株式又は金銭が組織変更株式交換完全親会社の株式その他これに準ずるものとして内閣府令で定めるもののみである場合以外の other than where the shares or monies to be delivered to members of the converting mutual company are limited to the shares in the wholly owning parent company established in a share exchange on entity conversion or any other shares specified by Cabinet Office Order as being equivalent thereto
第七百九十九条第二項第二号 Article 799, paragraph (2), item (ii)	消滅会社等の商号 the trade name and domicile of the absorbed company, etc.	組織変更をする相互会社の名称 the name and address of the converting mutual company
第七百九十九条第二項第三号 Article 799, paragraph (2), item (iii)	存続株式会社等及び消滅会社等（株式会社に限る。） the surviving stock company, etc. and the disappearing company, etc. (limited to a stock company)	組織変更株式交換完全親会社及び組織変更をする相互会社 the wholly owning parent company incorporated resulting from a the share exchange on entity conversion and the converting mutual company
第八百一条第六項 Article 801, paragraph (6)	株式交換完全子会社の株主に対して交付する金銭等が株式交換完全親株式会社の株式その他これに準ずるものとして法務省令で定めるもののみである場合（第七百六十八条第一項第四号ハに規定する場合を除く。） or, in cases where monies, etc. to be delivered to shareholders of the wholly owned subsidiary company resulting from a share exchange are limited to shares of the wholly owning parent stock company resulting from a share exchange or those prescribed by Ministry of Justice Order as being equivalent thereto (excluding the case prescribed in Article 768, paragraph (1), item (iv), (c)),	組織変更をする相互会社の社員に対して交付する株式又は金銭が組織変更株式交換完全親会社の株式その他これに準ずるものとして内閣府令で定めるもののみである場合 or, when the shares or monies to be delivered to members of a converting mutual company are limited to the shares in the wholly owning parent company incorporated resulting from a the share exchange on entity conversion or any other shares specified by Cabinet Office Order as being equivalent thereto

（組織変更株式移転を伴う組織変更をする相互会社等について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to a Mutual Company Implementing an Entity Conversion Involving a Share Transfer on Entity Conversion)

第十二条の四法第九十六条の九第五項の規定において組織変更株式移転を伴う組織変更をする相互会社について会社法第八百十一条第一項（第一号を除く。）及び第四項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 12-4(1)When the provisions of Article 811, paragraph (1) (excluding item (i)) and paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Act to a mutual company implementing an entity conversion involving a share transfer on entity conversion, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百十一条第一項第二号 Article 811, paragraph (1), item (ii)	株式移転により株式移転設立完全親会社が取得した株式移転完全子会社の株式の数その他の株式移転に関する事項として法務省令で定める事項を記載し、又は記録した書面又は電磁的記録 documents or electronic or magnetic records that state or record the number of shares of the wholly owned subsidiary company resulting from a share transfer acquired by the wholly owning parent company incorporated resulting from a share transfer and any other matters prescribed by Ministry of Justice Order as those concerning a share transfer.	保険業法第九十六条の十五において準用する同法第八十二条第二項の書面又は電磁的記録 documents or electronic or magnetic records set forth in Article 82, paragraph (2) of the Insurance Business Act as applied mutatis mutandis pursuant to Article 96-15 of that Act
第八百十一条第四項 Article 811, paragraph (4)	株式移転設立完全親会社の成立の日に株式移転完全子会社の株主又は新株予約権者 shareholders or holders of share options of the wholly owned subsidiary company resulting from a share transfer as of the day of formation of the wholly owning parent company incorporated resulting from a share transfer.	組織変更株式移転設立完全親会社の成立の日に組織変更株式移転を伴う組織変更をする相互会社の社員 members of the mutual company implementing the entity conversion involving a share transfer on entity conversion as of the day of establishment of the wholly owning parent company incorporated resulting from a the share exchange on entity conversion

２法第九十六条の九第五項の規定において同条第一項第九号の株式会社について会社法第三百九条第二項（各号を除く。）、第八百六条第三項、第八百八条第三項（第一号及び第二号を除く。）及び第八百十条第二項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 309, paragraph (2) (excluding the items), Article 806, paragraph (3), Article 808, paragraph (3) (excluding items (i) and (ii)) and Article 810, paragraph (2) of the Companies Act are applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Act to a stock company referred to in Article 96-9, paragraph (1), item (ix) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百九条第二項（各号を除く。） Article 309, paragraph (2) (excluding each of the items)	前項の規定にかかわらず、次に掲げる Notwithstanding the provisions of the preceding paragraph, the resolutions of the following shareholders meetings	第八百四条第一項の The resolutions at shareholders meetings under Article 804, paragraph (1)
第八百六条第三項 Article 806, paragraph (3)	他の新設合併消滅会社、新設分割会社又は株式移転完全子会社（以下この節において「消滅会社等」という。）及び設立会社の商号 and the trade names and domiciles of the companies consolidated through consolidation-type merger, the splitting company in incorporation-type company split or the wholly owned subsidiary company in share transfer (hereinafter referred to as the "consolidated company, etc." in this Section) and the incorporated company,	組織変更株式移転を伴う組織変更をする相互会社、他の保険業法第九十六条の九第一項第九号の株式会社及び組織変更株式移転設立完全親会社の商号又は名称 as well as the trade name or name of the mutual company implementing an entity conversion involving a share transfer on entity conversion, any other stock company set forth in Article 96-9, paragraph (1), item (ix) of the Insurance Business Act, and the wholly owning parent company established in the share exchange on entity conversion
第八百八条第三項（第一号及び第二号を除く。）及び第八百十条第二項第二号 Article 808, paragraph (3) (excluding items (i) and (ii)) and Article 810, paragraph (2), item (ii)	他の消滅会社等及び設立会社の商号 and the trade names and domiciles of the disappearing company, etc. and the incorporated company	組織変更株式移転を伴う組織変更をする相互会社、他の保険業法第九十六条の九第一項第九号の株式会社及び組織変更株式移転設立完全親会社の商号又は名称 as well as the trade name or name of the mutual company implementing an entity conversion involving a share transfer on entity conversion, any other stock company set forth in Article 96-9, paragraph (1), item (ix) of the Insurance Business Act, and the wholly owning parent company incorporated resulting from the share exchange on entity conversion

（組織変更をする相互会社が組織変更株式交換をする場合について準用する商業登記法等の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Commercial Registration Act That Are Applied Mutatis Mutandis to When a Converting Mutual Company Implements a Share Exchange on Entity Conversion)

第十二条の五法第九十六条の十四第二項の規定において組織変更をする相互会社が組織変更株式交換をする場合について商業登記法第八十九条（第一号から第四号までに係る部分に限る。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 12-5(1)When the provisions of Article 89 (limited to the part involving items (i) through (iv)) of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 96-14, paragraph (2) of the Act to a converting mutual company implementing a share exchange on entity conversion, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八十九条第二号 Article 89, item (ii)	会社法第七百九十六条第一項本文又は第二項本文 in the main clause of Article 796, paragraph (1) or (2) of the Companies Act	保険業法第九十六条の五第三項において準用する会社法第七百九十六条第一項本文又は第二項本文 in the main text of Article 796, paragraph (1) or the main text of paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Insurance Business Act
	同条第三項 paragraph (3) of the same Article	保険業法第九十六条の五第三項において準用する会社法第七百九十六条第三項 Article 796, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Insurance Business Act
第八十九条第三号 Article 89, item (iii)	会社法第七百九十九条第二項 Article 799, paragraph (2) of the Companies Act	保険業法第九十六条の五第三項において準用する会社法第七百九十九条第二項 Article 796, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Insurance Business Act
	同条第三項 paragraph (3) of that Article	保険業法第九十六条の五第三項において準用する会社法第七百九十九条第三項 Article 799, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Insurance Business Act
第八十九条第四号 Article 89, item (iv)	会社法第四百四十五条第五項 Article 445, paragraph (5) of the Companies Act	保険業法第九十六条の五第三項において準用する会社法第四百四十五条第五項 Article 445, paragraph (5) of the Companies Act as applied mutatis mutandis pursuant to Article 96-5, paragraph (3) of the Insurance Business Act

２法第九十六条の十四第二項の規定において組織変更をする相互会社が組織変更株式移転をする場合について会社法第九百二十五条（第二号及び第四号を除く。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 925 (excluding items (ii) and (iv)) of the Companies Act are applied mutatis mutandis pursuant to Article 96-14, paragraph (2) of the Act to the case when a converting mutual company implements a share transfer on entity conversion, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九百二十五条（第二号及び第四号を除く。） Article 925 (excluding items (ii) and (iv))	株式会社が株式移転をする In cases where one or multiple stock companies effects a share transfer,	組織変更をする相互会社又は保険業法第九十六条の九第一項第九号の株式会社が組織変更株式移転をする When a converting mutual company or a stock company referred to in Article 96-9, paragraph (1), item (ix) of the Insurance Business Act effects a share transfer on entity conversion,
第九百二十五条第一号 Article 925, item (i)	第八百四条第一項の株主総会 the shareholders meeting set forth in Article 804, paragraph (1)	保険業法第九十六条の九第五項において準用する第八百四条第一項の株主総会又は同法第八十六条第一項の社員総会（総代会を設けているときは、総代会） the shareholders' meeting referred to in Article 804, paragraph (1) as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Insurance Business Act or the general meeting of the members referred to in Article 86, paragraph (1) of that Act (or a member representatives meeting, if the company has such a meeting)
第九百二十五条第三号 Article 925, item (iii)	第八百六条第三項 Article 806, paragraph (3)	保険業法第九十六条の九第五項において準用する第八百六条第三項 Article 806, paragraph (3) as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Insurance Business Act
第九百二十五条第五号 Article 925, item (v)	第八百十条 if the procedures under the provisions of Article 810 need to be carried out, the day on which such procedures were completed;	保険業法第八十八条の規定による手続が終了した日又は同法第九十六条の九第五項において準用する第八百十条（第一項第一号及び第二号を除く。） the day on which the procedures under Article 88 of the Insurance Business Act were completed; or if the procedures under the provisions of Article 810 as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of that Act (excluding paragraph (1), items (i) and (ii)) were completed;
第九百二十五条第六号 Article 925, item (vi)	二以上の株式会社が共同して株式移転 or, in cases where two or more stock companies jointly effect the share transfer	二以上の組織変更をする相互会社又は保険業法第九十六条の九第一項第九号の株式会社が共同して組織変更株式移転 or, in cases where two or more converting mutual companies or two or more stock companies referred to in Article 96-9, paragraph (1), item (ix) of the Insurance Business Act jointly effect the share transfer on entity conversion
	二以上の株式移転をする株式会社 such two or more stock companies effecting the share transfer	二以上の組織変更株式移転をする相互会社又は同法第九十六条の九第一項第九号の株式会社 such two or more converting mutual companies effecting the share transfer on equity conversion or stock companies referred to in Article 96-9, paragraph (1), item (ix) of the Insurance Business Act

３法第九十六条の十四第二項の規定において組織変更をする相互会社が組織変更株式移転をする場合について商業登記法第九十条の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(3)When the provisions of Article 90 of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 96-14, paragraph (2) of the Act to where a converting mutual company implements a share transfer on entity conversion, the technical replacement of terms in connection with the provisions is as set forth in the following table:

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九十条第四号 Article 90, item (iv)	前条第四号に掲げる set forth in item (iv) of the preceding Article	資本金の額が保険業法第九十六条の九第五項において準用する会社法第四百四十五条第五項の規定に従つて計上されたことを証する evidencing that the amount of stated capital has been recorded pursuant to the provisions of Article 445, paragraph (5) of the Companies Act as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Insurance Business Act
第九十条第五号 Article 90, item (v)	株式移転をする株式会社（以下「株式移転完全子会社」という。） the stock company effecting the share transfer (hereinafter referred to as a "wholly owned subsidiary company in share transfer")	組織変更株式移転をする相互会社又は保険業法第九十六条の九第一項第九号の株式会社 the mutual company implementing the share transfer on entity conversion or the stock company referred to in Article 96-9, paragraph (1), item (ix) of the Insurance Business Act
	株式移転完全子会社の本店 the wholly owned subsidiary company in share transfer has its head office	組織変更株式移転をする相互会社又は同法第九十六条の九第一項第九号の株式会社の主たる事務所又は本店 the Mutual Company implementing the Share Transfer on Entity Conversion or the stock company as set forth in Article 96-9, paragraph (1), item (ix) of the Insurance Business Act has its principal office or head office
第九十条第六号 Article 90, item (vi)	株式移転完全子会社 the wholly owned subsidiary company in share transfer	組織変更株式移転をする相互会社又は保険業法第九十六条の九第一項第九号の株式会社 the mutual company implementing the share transfer on entity conversion or the stock company referred to in Article 96-9, paragraph (1), item (ix) of the Insurance Business Act has its principal office or head offices
	会社法第八百四条第一項及び第三項 Article 804, paragraphs (1) and (3) of the Companies Act	同法第八十六条第一項又は同法第九十六条の九第五項において準用する会社法第八百四条第一項及び第三項 Article 86, paragraph (1) of the Insurance Business Act, or Article 804, paragraphs (1) and (3) of the Companies Act as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Insurance Business Act
第九十条第七号 Article 90, item (vii)	株式移転完全子会社 the wholly owned subsidiary company in share transfer	組織変更株式移転をする相互会社又は保険業法第九十六条の九第一項第九号の株式会社 the mutual company implementing the share transfer on entity conversion or the stock company referred to in Article 96-9, paragraph (1), item (ix) of the Insurance Business Act has its principal office or head office
	会社法第八百十条第二項 the public notice and the notices under Article 810, paragraph (2) of the Companies Act	同法第八十八条第二項の規定による公告又は同法第九十六条の九第五項において準用する会社法第八百十条第二項 the public notice under Article 88, paragraph (2) of the Insurance Business Act, or the public notice and the notices under Article 810, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Insurance Business Act
	同条第三項 paragraph (3) of that Article	保険業法第九十六条の九第五項において準用する会社法第八百十条第三項 Article 810, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 96-9, paragraph (5) of the Insurance Business Act
第九十条第八号及び第九号 Article 90, items (viii) and (ix)	株式移転完全子会社 the wholly owned subsidiary company in share transfer	保険業法第九十六条の九第一項第九号の株式会社 the stock company as set forth in Article 96-9, paragraph (1) of the Insurance Business Act

（相互会社が組織変更をしたときの登記について準用する商業登記法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Commercial Registration Act That Are Applied Mutatis Mutandis to the Registration Made by Mutual Company upon Entity Conversion)

第十二条の六法第九十六条の十四第六項の規定において同条第一項の場合について商業登記法第七十六条及び第七十八条第三項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 12-6When the provisions of Article 76 and Article 78, paragraph (3) of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 96-14, paragraph (6) of the Act to the case set forth in Article 96-14, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七十六条 Article 76	商号 trade name	名称 name
第七十八条第三項 Article 78, paragraph (3)	第二十四条各号 items of Article 24	第二十四条各号（保険業法第六十七条において準用する場合を含む。） items of Article 24 (including as applied mutatis mutandis pursuant to Article 67 of the Insurance Business Act)

（相互会社から株式会社への組織変更について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to an Entity Conversion from a Mutual Company to a Stock Company)

第十二条の七法第九十六条の十五の規定において相互会社から株式会社への組織変更について法第八十二条第二項及び第三項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 12-7When the provisions of Article 82, paragraphs (2) and (3) of the Act are applied mutatis mutandis pursuant to Article 96-15 of the Act to an entity conversion from a mutual company to a stock company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八十二条第二項 Article 82, paragraph (2)	事務所 office	営業所（組織変更株式交換又は組織変更株式移転を伴う組織変更をした組織変更後株式会社にあっては、各営業所（本店を除く。）） business office (or each business office (excluding the head office), for a converted stock company that has implemented an entity conversion in which there was a share exchange on entity conversion or a share transfer on entity conversion)
第八十二条第三項 Article 82, paragraph (3)	保険契約者 policyholders	株主及び保険契約者 shareholders and policyholders
	事業時間 business hours	営業時間 operating hours

（組織変更の無効の訴えについて準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Actions for Invalidation of an Entity Conversion)

第十二条の八法第九十六条の十六第四項の規定において組織変更の無効の訴えについて会社法第九百三十七条第三項（第一号に係る部分に限る。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 12-8When the provisions of Article 937, paragraph (3) (limited to the part involving item (i)) of the Companies Act are applied mutatis mutandis pursuant to Article 96-16, paragraph (4) of the Act to an action for invalidation of an entity conversion, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九百三十七条第三項（第一号に係る部分に限る。） Article 937, paragraph (3) (limited to the part involving item (i))	本店 head office	本店及び主たる事務所 head office and principal office

（社債等の募集又は管理の受託等に関する法令の適用）

(Application of Laws and Regulations Concerning Entrustment of Solicitation or Management of Corporate Bonds)

第十三条法第九十九条第六項に規定する政令で定める法令は、次の各号に規定する法令とし、これらの法令の規定の適用については、当該各号に定めるところによるほか、当該法令の同条第二項第一号　、第二号及び第五号に掲げる業務に関する規定の適用については、相互会社の名称、主たる事務所又は事業を、それぞれ会社法第二編に規定する株式会社の商号、本店又は事業とみなす。

Article 13The laws and regulations specified by Cabinet Order as prescribed in Article 99, paragraph (6) of the Act, are those prescribed respectively in the following items, and the application of the provisions of these laws and regulations are applied pursuant to the provisions of each item, and in addition, for the purposes of the application of the provisions of those laws and regulations to businesses set forth in Article 99, paragraph (2), items (i), (ii) and (v) of the Act, the name, principal office, or business of a mutual company is deemed as the trade name, head office, or business of a stock company as set forth in Part II of the Companies Act, respectively:

一地方財政法施行令（昭和二十三年政令第二百六十七号）その他の法令で社債等（地方債又は社債その他の債券をいう。以下この号において同じ。）の募集若しくは管理の委託又は社債等の発行その他の社債等に関する事務の委託（以下この号において「社債募集等の委託」という。）に関して規定するものの社債募集等の委託に係る規定の適用については、株式会社である保険会社を社債募集等の委託を受けることができる銀行（銀行法（昭和五十六年法律第五十九号）第二条第一項（定義）に規定する銀行をいう。以下同じ。）と、相互会社である保険会社を社債募集等の委託を受けることができる会社又は銀行とみなす。

(i)for the purpose of application of the provisions of the Enforcement Order of the Local Government Finance Act (Cabinet Order No. 267 of 1948) or any other laws and regulations which contain provisions concerning entrustment of solicitation or management of corporate bonds, etc. (meaning municipal bonds, corporate bonds or any other types of debentures; hereinafter the same applies in this item) or entrustment of affairs related to corporate bonds, etc. such as their issuance (hereinafter collectively referred to as "entrustment of solicitation, etc. of corporate bonds" in this item), with regard to the provisions concerning entrustment of solicitation, etc. of corporate bonds, an insurance company which is a stock company is deemed as a bank (meaning a bank as defined in Article 2, paragraph (1) (Definitions) of the Banking Act (Act No. 59 of 1981); the same applies hereinafter) which may accept entrustment of solicitation, etc. of corporate bonds, and an insurance company which is a mutual company is deemed as a company or a bank which may accept entrustment of solicitation, etc. of corporate bonds;

二担保付社債信託法の規定（他の法令において準用する場合を含む。）の適用については、相互会社を同法第三条（免許）の免許を受けることができる会社とみなす。

(ii)with regard to the application of the provisions of the Secured Bond Trust Act (including as applied mutatis mutandis pursuant to other laws and regulations), a mutual company is deemed as a company eligible to obtain a license as referred to in Article 3 (License) of that Act;

三資金決済に関する法律（平成二十一年法律第五十九号）の規定の適用については、相互会社を同法第三十七条（資金移動業者の登録）の登録を受けることができる株式会社とみなす。

(iii)with regard to the application of the provisions of the Payment Services Act (Act No. 59 of 2009), a mutual company is deemed as a stock company eligible to obtain a registration as referred to in Article 37 (Registration of the Funds Transfer Service Provider) of that Act.

（保険金信託業務を行う生命保険会社等の営業保証金の額）

(Amount of Business Security Deposits for a Life Insurance Company Engaged in Insurance Proceeds Trust Business)

第十三条の二法第九十九条第八項（法第百九十九条（法第二百四十条第一項の規定により適用する場合を含む。）において準用する場合を含む。以下同じ。）において準用する信託業法（平成十六年法律第百五十四号）第十一条第二項に規定する政令で定める金額は、二千五百万円とする。

Article 13-2The amount specified by Cabinet Order as prescribed in Article 11, paragraph (2) of the Trust Business Act (Act No. 154 of 2004) as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act (including as applied mutatis mutandis pursuant to Article 199 of the Act (including as applied mutatis mutandis pursuant to Article 240, paragraph (1) of the Act); the same applies hereinafter) is twenty-five million yen.

（営業保証金に代わる契約の内容）

(Content of a Contract That Replaces a Business Security Deposit)

第十三条の三保険金信託業務（法第九十九条第三項に規定する保険金信託業務をいう。以下同じ。）を行う生命保険会社等（保険金信託業務を行う生命保険会社又は外国生命保険会社等（法第二百四十条第一項第一号の規定により外国生命保険会社等とみなされる法第二百十九条第四項の特定生命保険業免許を受けた者の引受社員を含む。）をいう。以下同じ。）は、法第九十九条第八項において準用する信託業法第十一条第三項に規定する契約を締結する場合には、銀行その他内閣府令で定める金融機関を相手方とし、その内容を次に掲げる要件に適合するものとしなければならない。

Article 13-3If a life insurance company, etc. engaged in insurance proceeds trust business (meaning the insurance proceeds trust business as set forth in Article 99, paragraph (3) of the Act; the same applies hereinafter; the term "life insurance company, etc. engaged in insurance proceeds trust business" means a life insurance company or a foreign life insurance company, etc. (including an underwriting member of a person that has obtained a specified life insurance business license as set forth in Article 219, paragraph (4) of the Act and that is deemed to be a foreign life insurance company, etc. pursuant to the provisions of Article 240, paragraph (1), item (i) of the Act) that engages in insurance proceeds trust business; the same applies hereinafter) concludes a contract as set forth in Article 11, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act, the company must have a bank or other financial institution specified by Cabinet Office Order as the other party thereto, and the terms and conditions of the contract must satisfy the following requirements:

一法第九十九条第八項において準用する信託業法第十一条第四項の規定による内閣総理大臣の命令を受けたときは、当該保険金信託業務を行う生命保険会社等のために当該命令に係る額の営業保証金が遅滞なく供託されるものであること。

(i)that, when an order of the Prime Minister under Article 11, paragraph (4) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act has been issued, the business security deposit in the amount so ordered is to be deposited without delay on behalf of the life insurance company, etc. engaged in insurance proceeds trust business;

二一年以上の期間にわたって有効な契約であること。

(ii)that the contract is effective for a period of one year or longer; and

三金融庁長官の承認を受けた場合を除き、契約を解除し、又は契約の内容を変更することができないものであること。

(iii)that the contract may not be canceled, and the terms and conditions of the contract may not be changed, unless approved by the Commissioner of the Financial Services Agency.

（営業保証金に係る権利の実行の手続）

(Procedures for the Enforcement of Rights in Connection with Business Security Deposits)

第十三条の四法第九十九条第八項において準用する信託業法第十一条第六項の権利（以下この条において単に「権利」という。）を有する者は、金融庁長官に対し、その権利の実行の申立てをすることができる。

Article 13-4(1)A person who holds rights pursuant to Article 11, paragraph (6) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act (hereinafter simply referred to as "rights" in this Article) may file a petition for the enforcement of the rights with the Commissioner of the Financial Services Agency.

２金融庁長官は、前項の申立てがあった場合において、当該申立てを理由があると認めるときは、当該営業保証金につき権利を有する者に対し、六十日を下らない一定の期間内に権利の申出をすべきこと及びその期間内に申出をしないときは配当手続から除斥されるべきことを公示し、かつ、その旨を同項の申立てをした者（以下この条において「申立人」という。）及び供託者（供託者が法第九十九条第八項において準用する信託業法第十一条第四項の命令により同条第三項の契約に基づき保険金信託業務を行う生命保険会社等のために同条第一項の営業保証金の全部を供託している場合にあっては、当該保険金信託業務を行う生命保険会社等を含む。第四項及び第五項において同じ。）に通知しなければならない。

(2)If a petition set forth in the preceding paragraph has been filed and the Commissioner of the Financial Services Agency finds the petition to have reasonable grounds, the Commissioner must issue a public notice notifying persons who have a right to the business security deposit that they must declare their rights within a fixed period of time not shorter than 60 days and that they are to be excluded from the distribution process if they fail to declare their rights within that period, and the Commissioner must also notify the person who filed the petition under the preceding paragraph (hereinafter referred to as the "petitioner" in this Article) and the depositor (if the depositor has deposited the full amount of the business security deposit under Article 11, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act on behalf of a life insurance company, etc. engaged in insurance proceeds trust business based on the contract set forth in paragraph (3) of that Article and in response to the order issued under paragraph (4) of that Article, including the life insurance company, etc. engaged in insurance proceeds trust business; the same applies in paragraphs (4) and (5)) to that effect.

３前項の規定による公示があった後は、申立人がその申立てを取り下げた場合においても、手続の進行は、妨げられない。

(3)Once the public notice under the preceding paragraph has been given, even in the event that the petitioner withdraws a petition, this does not prevent the procedures from proceeding.

４金融庁長官は、第二項の期間が経過した後、遅滞なく、権利の調査をしなければならない。この場合において、金融庁長官は、あらかじめ期日及び場所を公示し、かつ、供託者に通知して、申立人、当該期間内に権利の申出をした者及び当該供託者に対し、権利の存否及びその権利によって担保される債権の額について証拠を提示し、及び意見を述べる機会を与えなければならない。

(4)The Commissioner of the Financial Services Agency must assess the rights without delay after the period of time set forth in paragraph (2) has elapsed. In this case, the Commissioner of the Financial Services Agency must give public notice of the date and place in advance, and notify the depositor of the information, and provide the petitioner, the person who has declared their rights within the designated period, and the depositor with an opportunity to present evidence and state their opinions as to the existence of the rights and the amount of the claims secured by the rights.

５金融庁長官は、前項の規定による調査の結果に基づき、遅滞なく配当表を作成し、これを公示し、かつ、供託者に通知しなければならない。

(5)The Commissioner of the Financial Services Agency must, without delay, prepare a distribution list based on the results of the assessment under the preceding paragraph, give public notice of the list, and notify the depositor thereof.

６配当は、前項の規定による公示をした日から百十日を経過した後、同項の配当表に従い実施するものとする。

(6)The distribution is to be implemented in accordance with the distribution list set forth in the preceding paragraph, after 110 days have elapsed since the day on which the public notice was given under the preceding paragraph.

７金融庁長官は、有価証券（社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二百七十八条第一項に規定する振替債を含む。以下同じ。）が供託されている場合において、権利の実行に必要があるときは、これを換価することができる。この場合において、換価の費用は、換価代金から控除する。

(7)If any securities (including book-entry transfer bonds as defined in Article 278, paragraph (1) of the Act on Transfer of Corporate Bonds and Shares (Act No. 75 of 2001); the same applies hereinafter) have been deposited, and where it is necessary for the enforcement of the rights, the Commissioner of the Financial Services Agency may realize the securities. In this case, the expenses incurred in relation to the realization of the securities are deducted from the proceeds of the realization.

（営業保証金の取戻し）

(Recovery of Business Security Deposits)

第十三条の五保険金信託業務を行う生命保険会社等若しくはその承継人又は当該保険金信託業務を行う生命保険会社等のために営業保証金を供託した者は、当該保険金信託業務を行う生命保険会社等が次に掲げる場合に該当することとなったときは、その供託していた営業保証金の全部を、金融庁長官の承認を受けて取り戻すことができる。

Article 13-5(1)A life insurance company, etc. engaged in insurance proceeds trust business, its successor, or the person that has deposited the business security deposit on behalf of the life insurance company, etc. engaged in insurance proceeds trust business may recover the full amount of the business security deposit it has deposited, with the approval of the Commissioner of the Financial Services Agency, when it comes to fall under any of the cases set forth in the following items:

一保険金信託業務を行う生命保険会社等の本店等（保険会社にあっては本店又は主たる事務所、外国保険会社等にあっては法第百八十七条第一項第四号に規定する日本における主たる店舗、免許特定法人及びその引受社員にあっては法第二百二十条第一項第五号に規定する日本における主たる店舗をいう。第四十七条第一項から第三項までにおいて同じ。）の位置の変更により法第九十九条第八項において準用する信託業法第十一条第一項に規定する供託所を変更し、かつ、当該変更後の供託所に営業保証金の全部を供託した場合

(i)when the life insurance company, etc. engaged in insurance proceeds trust business has relocated its head office, etc. (meaning its head office or principal office for an insurance company; meaning its principal branch in Japan as defined in Article 187, paragraph (1), item (iv) of the Act; and meaning its principal branch in Japan as defined in Article 220, paragraph (1), item (v) of the Act; the same applies in Article 47, paragraphs (1) through (3)), thereby resulting in a change to the official depository as set forth in Article 11, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act, and when the full amount of the business security deposit is deposited with the new official depository;

二次のいずれかに該当し、かつ、信託財産の新受託者への譲渡又は帰属権利者への移転が終了した場合

(ii)when any of the following cases applies and the transfer of the trust property to the new trustee or assignment of trust property to its right holder is completed:

イ法第百三十三条又は第百三十四条の規定により法第三条第一項の免許が取り消された場合

(a)when the license under Article 3, paragraph (1) of the Act has been rescinded pursuant to the provisions of Article 133 or Article 134 of the Act;

ロ法第二百五条又は第二百六条の規定により法第百八十五条第一項の免許が取り消された場合

(b)when the license under Article 185, paragraph (1) of the Act has been rescinded pursuant to the provisions of Article 205 or Article 206 of the Act;

ハ法第二百三十一条又は第二百三十二条の規定により法第二百十九条第一項の免許が取り消された場合

(c)when the license under Article 219, paragraph (1) of the Act has been rescinded pursuant to the provisions of Article 231 or Article 232 of the Act;

ニ法第二百三十六条の規定により法第二百十九条第一項の免許がその効力を失った場合

(d)when the license under Article 219, paragraph (1) of the Act has ceased to be effective pursuant to the provisions of Article 236 of the Act; or

ホ法第二百七十三条の規定により法第三条第一項又は第百八十五条第一項の免許がその効力を失った場合

(e)when the license under Article 3, paragraph (1) or Article 185, paragraph (1) of the Act has ceased to be effective pursuant to the provisions of Article 273 of the Act.

２保険金信託業務を行う生命保険会社等又は当該保険金信託業務を行う生命保険会社等のために営業保証金を供託した者は、当該保険金信託業務を行う生命保険会社等が法第九十九条第八項において準用する信託業法第十一条第三項に規定する契約を締結し、又は当該契約の内容を変更し、その旨を金融庁長官に届け出た場合において、当該保険金信託業務を行う生命保険会社等に係る営業保証金の額（契約金額（同項に規定する契約金額をいう。以下この項において同じ。）を含む。）が同条第一項及び第二項の規定により供託すべき金額を超えることとなったときは、当該営業保証金の額から契約金額を控除した額の範囲内において、その超える額の全部又は一部を、金融庁長官の承認を受けて取り戻すことができる。

(2)If a life insurance company, etc. engaged in insurance proceeds trust business has concluded a contract as set forth in Article 11, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act, or has made any changes to the content of the contract, and has notified the Commissioner of the Financial Services Agency to that effect, in which case the amount of the business security deposit (including the contract amount (meaning the contract amount as defined in Article 11, paragraph (3); hereinafter the same applies in this paragraph)) for the life insurance company, etc. engaged in insurance proceeds trust business exceeds the amount required to be deposited under paragraph (1) and paragraph (2) of that Article, the life insurance company, etc. engaged in insurance proceeds trust business or the person that has deposited the business security deposit on behalf of the life insurance company, etc. engaged in insurance proceeds trust business may recover all or part of the amount in excess thereof, only to the extent of the amount obtained after deducting the contract amount from the business security deposit, with the approval of the Commissioner of the Financial Services Agency.

（委託者及び受託者と密接な関係を有する者）

(Persons Closely Related to the Settlor and the Trustee)

第十三条の五の二法第九十九条第八項において準用する信託業法第二十三条第二項に規定する委託者と密接な関係を有する者として政令で定める者は、次に掲げるものとする。

Article 13-5-2(1)The persons specified by Cabinet Order as being closely related to the settler prescribed under Article 23, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act are as follows:

一当該委託者の役員（取締役、執行役、会計参与若しくはその職務を行うべき社員、監査役又はこれらに類する役職にある者をいう。以下この条及び第十三条の七において同じ。）又は使用人

(i)an officer (meaning a director, executive officer, accounting advisor, or member who is to perform the duties thereof, or company auditor or any other person in a position similar to any of those persons; hereinafter the same applies in this Article and Article 13-7) or employee of the settlor;

二当該委託者の子法人等

(ii)a subsidiary corporation, etc. of the settlor;

三当該委託者を子法人等とする親法人等

(iii)the parent corporation, etc. that has the settlor as its subsidiary corporation, etc.;

四当該委託者を子法人等とする親法人等の子法人等（当該委託者及び前二号に掲げる者を除く。）

(iv)a subsidiary corporation, etc. of the parent corporation, etc. that has the settlor as its subsidiary corporation, etc. (excluding the settler itself, and also excluding those referred to in the preceding two items);

五当該委託者の関連法人等

(v)an affiliated corporation, etc. of the settlor;

六当該委託者を子法人等とする親法人等の関連法人等（前号に掲げる者を除く。）

(vi)an affiliated corporation, etc. of the parent corporation, etc. that has the settlor as its subsidiary corporation, etc. (excluding one set forth in the preceding item);

七当該委託者の特定個人株主等

(vii)a specified individual shareholder, etc. of the settlor; and

八前号に掲げる者に係る次に掲げる会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含み、当該委託者を除く。以下この号において「法人等」という。）

(viii)the following company, partnership, or other business entity equivalent thereto (including the equivalent entities in foreign states, but excluding the settlor; hereinafter referred to as the "corporation, etc." in this item) that is associated with the person set forth in the preceding item:

イ前号に掲げる者がその総株主等の議決権の百分の五十を超える議決権（法第二条第十一項に規定する議決権をいう。以下同じ。）を保有する法人等（当該法人等の子法人等及び関連法人等を含む。）

(a)a corporation, etc. (including the subsidiary corporation, etc. and the affiliated corporation, etc. of the corporation, etc.) in which the person referred to in the preceding item holds voting rights (meaning voting rights as set forth in Article 2, paragraph (11) of the Act; the same applies hereinafter) exceeding fifty percent of all shareholders' voting rights; and

ロ前号に掲げる者がその総株主等の議決権の百分の二十以上百分の五十以下の議決権を保有する法人等

(b)a corporation, etc. in which the person referred to in the preceding item holds voting rights that are at least twenty percent and up to fifty percent of all shareholders' voting rights.

２法第九十九条第八項において準用する信託業法第二十三条第二項に規定する受託者と密接な関係を有する者として政令で定める者は、次に掲げるものとする。

(2)The persons specified by Cabinet Order as being closely related to the trustee set forth in Article 23, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act are as follows:

一当該受託者の役員又は使用人

(i)an officer or employee of the trustee;

二当該受託者の子法人等

(ii)a subsidiary corporation, etc. of the trustee;

三当該受託者を子法人等とする親法人等

(iii)the parent corporation, etc. that has the trustee as its subsidiary corporation, etc.;

四当該受託者を子法人等とする親法人等の子法人等（当該受託者及び前二号に掲げる者を除く。）

(iv)a subsidiary corporation, etc. of the parent corporation, etc. that has the trustee as its subsidiary corporation, etc. (excluding the trustee, and also excluding the corporations set forth in the preceding two items);

五当該受託者の関連法人等

(v)an affiliated corporation, etc. of the trustee;

六当該受託者を子法人等とする親法人等の関連法人等（前号に掲げる者を除く。）

(vi)an affiliated corporation, etc. of the parent corporation, etc. that has the trustee as its subsidiary corporation, etc. (excluding the persons set forth in the preceding item);

七当該受託者の特定個人株主等

(vii)a specified individual shareholder, etc. of the trustee; and

八前号に掲げる者に係る次に掲げる会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含み、当該受託者を除く。以下この号において「法人等」という。）

(viii)the following company, partnership, or other business entity equivalent thereto (including equivalent entities in foreign states, but excluding the trustee itself; hereinafter referred to as the "corporations, etc." in this item) that is associated with the person set forth in the preceding item:

イ前号に掲げる者がその総株主等の議決権の百分の五十を超える議決権を保有する法人等（当該法人等の子法人等及び関連法人等を含む。）

(a)a corporation, etc. (including the subsidiary corporation, etc. and the affiliated corporation, etc. of the corporation, etc.) in which the person referred to in the preceding item holds voting rights exceeding fifty percent of all shareholders' voting rights; and

ロ前号に掲げる者がその総株主等の議決権の百分の二十以上百分の五十以下の議決権を保有する法人等

(b)a corporation, etc. in which the person referred to in the preceding item holds voting rights that are at least twenty percent and up to fifty percent of all shareholders' voting rights.

３前二項に規定する「親法人等」とは、他の法人等（会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含む。）をいう。以下この項及び次項において同じ。）の財務及び営業又は事業の方針を決定する機関（株主総会その他これに準ずる機関をいう。以下この項において「意思決定機関」という。）を支配している法人等として内閣府令で定めるものをいい、前二項に規定する「子法人等」とは、親法人等によりその意思決定機関を支配されている他の法人等をいう。この場合において、親法人等及び子法人等又は子法人等が他の法人等の意思決定機関を支配している場合における当該他の法人等は、その親法人等の子法人等とみなす。

(3)The term "parent corporation, etc." as set forth in the preceding two paragraphs means an entity that is specified by Cabinet Office Order as the corporation that controls the mechanism that is responsible for decisions on the financial policies and business or operational policies (meaning shareholders meetings or any other organ equivalent thereto; hereinafter referred to as a "decision-making organ" in this paragraph) of other corporation, etc. (meaning a company, partnership, or any other type of entity similar thereto (including an equivalent entity in a foreign state); hereinafter the same applies in this paragraph and the following paragraph); and the term "subsidiary corporation, etc." as set forth in the preceding two paragraphs means other corporation, etc. whose decision-making organ is controlled by the parent corporation, etc. In this case, when the parent corporation and its subsidiary corporation, etc. jointly control, or when the subsidiary corporation, etc. solely controls, other corporation's decision-making organ, such other corporation, etc. is deemed to be the parent corporation's subsidiary corporation, etc.

４第一項及び第二項に規定する「関連法人等」とは、法人等（当該法人等の子法人等（前項に規定する子法人等をいう。以下同じ。）を含む。）が出資、取締役その他これに準ずる役職への当該法人等の役員若しくは使用人である者若しくはこれらであった者の就任、融資、債務の保証若しくは担保の提供、技術の提供又は営業上若しくは事業上の取引等を通じて、財務及び営業又は事業の方針の決定に対して重要な影響を与えることができる他の法人等（子法人等を除く。）として内閣府令で定めるものをいう。

(4)The term "affiliated corporation, etc." as set forth in paragraphs (1) and (2) means a corporation, etc. (including a subsidiary corporation, etc. (meaning a subsidiary corporation, etc. as set forth in the preceding paragraph; the same applies hereinafter) of the corporation, etc.) that is specified by Cabinet Office Order as a corporation, etc. (excluding its subsidiary corporation, etc.) that may have a material impact on the decision-making of any other corporation, etc. in terms of financial affairs, operational policies, or business policy, by such means as equity contributions, assumption of the office of director or any other position similar thereto by the present or former officer or employee of the first-mentioned corporation, etc., financing, guarantees of obligations, the provision of security, the transfer of technology, operational transactions, or business transactions, etc.

５第一項及び第二項に規定する「特定個人株主等」とは、その総株主等の議決権の百分の五十を超える対象議決権（信託業法第五条第五項に規定する対象議決権をいう。）を保有する個人をいう。

(5)The term "specified individual shareholder, etc." as set forth in paragraphs (1) and (2) means an individual person who holds subject voting rights (meaning subject voting rights as prescribed in Article 5, paragraph (5) of the Trust Business Act) in the corporation exceeding fifty percent of all shareholders' voting rights.

６第一項第八号又は第二項第八号の場合において、第一項第七号に掲げる者又は第二項第七号に掲げる者が保有する議決権には、社債、株式等の振替に関する法律第百四十七条第一項又は第百四十八条第一項（これらの規定を同法第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条（第二号に係る部分に限る。）において準用する場合を含む。）の規定により発行者に対抗することができない株式又は出資に係る議決権を含むものとする。

(6)In the case referred to in paragraph (1), item (viii) or paragraph (2), item (viii), the voting rights held by a person set forth in paragraph (1), item (vii) or paragraph (2), item (vii) are to include the voting rights arising from the share or contribution that may not be asserted against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Transfer of Corporate Bonds and Shares (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1), and Article 276 (limited to the part involving item (ii)) of that Act).

（情報通信の技術を利用した提供）

(Provision of Information by Use of Information and Communication Technology)

第十三条の五の三保険金信託業務を行う生命保険会社等は、法第九十九条第八項において準用する信託業法第二十四条の二において準用する金融商品取引法（昭和二十三年法律第二十五号。以下この条から第十三条の五の五までにおいて「準用金融商品取引法」という。）第三十四条の二第四項（準用金融商品取引法第三十四条の三第十二項（準用金融商品取引法第三十四条の四第六項　において準用する場合を含む。）、三十四条の四第三項及び第三十七条の三第二項において準用する場合を含む。以下この条において同じ。）の規定により準用金融商品取引法第三十四条の二第四項に規定する事項を提供しようとするときは、内閣府令で定めるところにより、あらかじめ、当該事項を提供する相手方に対し、その用いる同項に規定する方法（以下この条において「電磁的方法」という。）の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。

Article 13-5-3(1)When a life insurance company, etc. engaged in insurance proceeds trust business seeks to provide information set forth in Article 34-3, paragraph (4) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) as applied mutatis mutandis pursuant to Article 24-2 of the Trust Business Act as further applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act (hereinafter referred to as the "Financial Instruments and Exchange Act as Applied Mutatis Mutandis" in this Article through Article 13-5-5), pursuant to the provisions of Article 34-2, paragraph (4) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis (including as applied mutatis mutandis pursuant to Article 34-3, paragraph (12) (including as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis), Article 34-4, paragraph (3) and Article 37-3, paragraph (2) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis; hereinafter the same applies in this Article), the company must, in advance and pursuant to the provisions of Cabinet Office Order, present to the recipient of the information the type and details of the means set forth in Article 34-3, paragraph (4) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis to be used (hereinafter referred to as the "electronic or magnetic means" in this Article) and obtain consent from the recipient in writing or by electronic or magnetic means.

２前項の規定による承諾を得た保険金信託業務を行う生命保険会社等は、当該相手方から書面又は電磁的方法により電磁的方法による提供を受けない旨の申出があったときは、当該相手方に対し、準用金融商品取引法第三十四条の二第四項に規定する事項の提供を電磁的方法によってしてはならない。ただし、当該相手方が再び前項の規定による承諾をした場合は、この限りでない。

(2)In cases where a recipient set forth in the preceding paragraph has made a notice in writing or by electronic or magnetic means to the effect that the recipient refuses to receive information provided by electronic or magnetic means, the life insurance company, etc. engaged in insurance proceeds trust business which has obtained consent under the preceding paragraph must not provide the recipient with the information set forth in Article 34-2, paragraph (4) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis by electronic or magnetic means; provided, however, that this does not apply to cases in which the recipient gives consent under the preceding paragraph again.

（情報通信の技術を利用した同意の取得）

(Acquisition of Consent by Use of Information and Communication Technology)

第十三条の五の四保険金信託業務を行う生命保険会社等は、準用金融商品取引法第三十四条の二第十二項（準用金融商品取引法第三十四条の三第三項（準用金融商品取引法第三十四条の四第六項において準用する場合を含む。）において準用する場合を含む。以下この条において同じ。）の規定により、準用金融商品取引法第三十四条の二第十一項の規定による書面による同意に代えて同条第十二項に規定する内閣府令で定める方法（以下この条において「電磁的方法」という。）により同意を得ようとするときは、内閣府令で定めるところにより、あらかじめ、当該同意を得ようとする相手方に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。

Article 13-5-4(1)When, pursuant to the provisions of Article 34-2, paragraph (12) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis (including as applied mutatis mutandis pursuant to Article 34-3, paragraph (3) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis (including as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis); hereinafter the same applies in this Article), a life insurance company, etc. engaged in insurance proceeds trust business, seeks to obtain consent by the means specified by Cabinet Office Order as prescribed in Article 34-2, paragraph (12) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis (hereinafter referred to as "electronic or magnetic means" in this Article) in lieu of the written consent set forth in paragraph (11) of that Article, the company must, in advance and pursuant to the provisions of Cabinet Office Order, present to the other party from whom the consent is to be obtained the type and details of the electronic or magnetic means and obtain consent from the other party in writing or by electronic or magnetic means.

２前項の規定による承諾を得た保険金信託業務を行う生命保険会社等は、当該相手方から書面又は電磁的方法により電磁的方法による同意を行わない旨の申出があったときは、当該相手方に対し、準用金融商品取引法第三十四条の二第十二項に規定する同意の取得を電磁的方法によってしてはならない。ただし、当該相手方が再び前項の規定による承諾をした場合は、この限りでない。

(2)When the other party has made a notice in writing or by electronic or magnetic means to the effect that the party refuses to give a consent by electronic or magnetic means, the life insurance company, etc. engaged in insurance proceeds trust business which has obtained the consent under the preceding paragraph must not obtain from the other party the consent set forth in Article 34-2, paragraph (12) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis by electronic or magnetic means; provided, however, that this does not apply to cases in which the other party has given consent under the preceding paragraph again.

（顧客の判断に影響を及ぼす重要事項）

(Material Particulars That Influence a Customer's Judgment)

第十三条の五の五準用金融商品取引法第三十七条第一項第三号に規定する政令で定めるものは、次に掲げるものとする。

Article 13-5-5(1)The particulars specified by Cabinet Order as prescribed in Article 37, paragraph (1), item (iii) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis are as follows:

一特定信託契約（法第九十九条第八項において準用する信託業法第二十四条の二に規定する特定信託契約をいう。以下この条において同じ。）に関して顧客が支払うべき手数料、報酬その他の対価に関する事項であって内閣府令で定めるもの

(i)particulars related to the fees, remuneration, or any other consideration payable by a customer under a specific trust agreement (meaning a specific trust agreement as prescribed in Article 24-2 of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act; hereinafter the same applies in this Article), specified by Cabinet Office Order;

二顧客が行う特定信託契約の締結について金利、通貨の価格、金融商品市場（金融商品取引法第二条第十四項に規定する金融商品市場をいう。以下同じ。）における相場その他の指標に係る変動を直接の原因として損失が生ずることとなるおそれがある場合にあっては、次に掲げる事項

(ii)when, with regard to the conclusion of a specific trust agreement by a customer, there is a risk of losses arising directly from a fluctuation in such indicators as the interest rate, the value of currencies, or quotations on a financial instruments market (meaning a financial instruments market as defined in Article 2, paragraph (14) of the Financial Instruments and Exchange Act; the same applies hereinafter), the following particulars:

イ当該指標

(a)the indicators; and

ロ当該指標に係る変動により損失が生ずるおそれがある旨及びその理由

(b)the fact that there is a risk of losses from fluctuations in the indicators, and the reason therefor;

三前二号に掲げる事項に準ずるものとして内閣府令で定める事項

(iii)particulars specified by Cabinet Office Order as equivalent to the particulars specified in the preceding two items.

２準用金融商品取引法第三十七条第一項に規定する行為を一般放送事業者（放送法（昭和二十五年法律第百三十二号）第二条第三号の三に規定する一般放送事業者をいう。第四十四条の五第二項において同じ。）の放送設備により放送をさせる方法その他これに準ずるものとして内閣府令で定める方法によりする場合における準用金融商品取引法第三十七条第一項第三号に規定する政令で定めるものは、前項の規定にかかわらず、次に掲げるものとする。

(2)Notwithstanding the provisions of the preceding paragraph, in cases where the act specified in Article 37, paragraph (1) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis is to be implemented by means of broadcasting by using the broadcasting facilities of a private broadcaster (meaning a private broadcaster as defined in Article 2, item (iii)-3 of the Broadcast Act (Act No. 132 of 1950); the same applies in Article 44-5, paragraph (2)) or any other equivalent means specified by Cabinet Office Order, the particulars specified by Cabinet Order that are prescribed in Article 37, paragraph (1), item (iii) of the Financial Instruments and Exchange Act as Applied Mutatis Mutandis are as follows:

一顧客が行う特定信託契約の締結について金利、通貨の価格、金融商品市場における相場その他の指標に係る変動を直接の原因として損失が生ずることとなるおそれがある場合にあっては、当該おそれがある旨

(i)when, with regard to the conclusion of a specific trust agreement by a customer, there is a risk of losses arising directly from fluctuations in such indicators as the interest rate, the value of currencies, or quotations on a financial instruments market, that fact; and

二前号に掲げる事項に準ずるものとして内閣府令で定める事項

(ii)particulars specified by Cabinet Office Order as the particulars equivalent to those specified in the preceding item.

（生命保険会社等が保険金信託業務を行う場合について準用する信託業法の規定において準用する金融商品取引法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Financial Instruments and Exchange Act That Are Applied Mutatis Mutandis Pursuant to the Provisions of the Trust Business Act, When the Provisions Are Applied Mutatis Mutandis to When a Life Insurance Company Engages in Insurance Proceeds Trust Business)

第十三条の五の六法第九十九条第八項の規定において生命保険会社等が保険金信託業務を行う場合について信託業法第二十四条の二の規定を準用する場合における同条において準用する金融商品取引法の規定に係る技術的読替えは、次の表のとおりとする。

Article 13-5-6When the provisions of Article 24-2 of the Trust Business Act are applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act to the cases when a life insurance company, etc. engages in insurance proceed trust business, the technical replacement of terms in connection with the provisions of the Financial Instruments and Exchange Act, which are applied mutandis pursuant to Article 24-2 of the Trust Business Act, is as set forth in the following table:

読み替える金融商品取引法の規定 Provisions of the Financial Instruments and Exchange Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三十四条 Article 34	同条第三十一項第四号 paragraph (1), item (iv) of that Article	第二条第三十一項第四号 Article 2, paragraph (31), item (iv)
第四十条第二号 Article 40, item (ii)	前号に掲げるもの what is listed in the preceding item	保険業法第九十九条第八項において準用する信託業法第二十四条第二項の規定に違反すると認められる状況 the situation found to be in violation of the provisions of Article 24, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Insurance Business Act

（情報通信の技術を利用する方法）

(Means That Use Information and Communications Technology)

第十三条の六保険金信託業務を行う生命保険会社等は、法第九十九条第八項において準用する信託業法第二十六条第二項の規定により同項に規定する事項を提供しようとするときは、内閣府令で定めるところにより、あらかじめ、当該委託者に対し、その用いる同項に規定する電磁的方法（以下この条において「電磁的方法」という。）の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。

Article 13-6(1)When a life insurance company, etc. engaged in insurance proceeds trust business seeks to provide the information prescribed in Article 26, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act pursuant to the provisions of Article 26, paragraph (2) of the Trust Business Act, the company must indicate to the settlor in advance and pursuant to the provisions of Cabinet Office Order, the type and details of the electronic or magnetic means set forth in that paragraph that it is to use (hereinafter referred to as the "electronic or magnetic means" in this Article) and must obtain consent from the settlor in writing or by electronic or magnetic means.

２前項の規定による承諾を得た保険金信託業務を行う生命保険会社等は、当該委託者から書面又は電磁的方法により電磁的方法による提供を受けない旨の申出があったときは、当該委託者に対し、法第九十九条第八項において準用する信託業法第二十六条第二項に規定する事項の提供を電磁的方法によってしてはならない。ただし、当該委託者が再び前項の規定による承諾をした場合は、この限りでない。

(2)When a life insurance company, etc. engaged in insurance proceeds trust business that has obtained the consent set forth in the preceding paragraph is notified in writing or by electronic or magnetic means to the effect that the settler refuses to receive the information by electronic or magnetic means, the company must not provide the settlor with the information set forth in Article 26, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act by electronic or magnetic means; provided, however, that this does not apply when the settlor has given consent under the preceding paragraph again.

３前二項の規定は、法第九十九条第八項において準用する信託業法第二十七条第二項及び第二十九条第四項において同法第二十六条第二項の規定を準用する場合について準用する。この場合において、これらの規定中「委託者」とあるのは、「信託財産に係る受益者」と読み替えるものとする。

(3)The provisions of the preceding two paragraphs apply mutatis mutandis to the cases when the provisions of Article 26, paragraph (2) of the Trust Business Act are applied mutatis mutandis pursuant to Article 27, paragraph (2) and Article 29, paragraph (4) of that Act, as applied mutatis mutandis to Article 99, paragraph (8) of the Act. In such a case, the term the "settlor" in these provisions is deemed to be replaced with "beneficiary of the trust property".

（保険金信託業務を行う生命保険会社等と密接な関係を有する者の範囲）

(Persons Closely Related to a Life Insurance Company Engaged in Insurance Proceeds Trust Business)

第十三条の七法第九十九条第八項において準用する信託業法第二十九条第二項第一号に規定する政令で定める者は、次に掲げる者とする。

Article 13-7(1)The person specified by Cabinet Order prescribed in Article 29, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act means a person that is set forth in the following items:

一保険金信託業務を行う生命保険会社等の役員又は使用人

(i)an officer or employee of the life insurance company, etc. engaged in insurance proceeds trust business;

二保険金信託業務を行う生命保険会社等の子法人等

(ii)a subsidiary corporation, etc. of the life insurance company, etc. engaged in insurance proceeds trust business;

三保険金信託業務を行う生命保険会社等を子法人等とする親法人等（第十三条の五の二第三項に規定する親法人等をいう。以下同じ。）

(iii)the parent corporation, etc. that has the life insurance company, etc. engaged in insurance proceeds trust business as its subsidiary corporation, etc. (meaning a parent corporation, etc. as prescribed in Article 13-5-2, paragraph (3); the same applies hereinafter);

四保険金信託業務を行う生命保険会社等を子法人等とする親法人等の子法人等（当該保険金信託業務を行う生命保険会社等及び前二号に掲げる者を除く。）

(iv)a subsidiary corporation, etc. of the parent corporation, etc. that has the life insurance company, etc. engaged in insurance proceeds trust business as its subsidiary corporation, etc. (excluding the life insurance company, etc. engaged in insurance proceeds trust business and the persons set forth in the preceding two items);

五保険金信託業務を行う生命保険会社等の関連法人等（第十三条の五の二第四項に規定する関連法人等をいう。以下同じ。）

(v)an affiliated corporation, etc. of the life insurance company, etc. engaged in insurance proceeds trust business (meaning an affiliated corporation, etc. as prescribed in Article 13-5-2, paragraph (4); the same applies hereinafter);

六保険金信託業務を行う生命保険会社等を子法人等とする親法人等の関連法人等（前号に掲げる者を除く。）

(vi)an affiliated corporation, etc. of the parent corporation, etc. that has the life insurance company, etc. engaged in insurance proceeds trust business as its subsidiary corporation, etc. (excluding the person set forth in the preceding item);

七保険金信託業務を行う生命保険会社等の特定個人株主等（第十三条の五の二第五項に規定する特定個人株主等をいう。）

(vii)a specified individual shareholder, etc. of the life insurance company, etc. engaged in insurance proceed trust business (meaning a specified individual shareholder, etc. as prescribed in Article 13-5-2, paragraph (5); the same applies hereinafter); and

八前号に掲げる者に係る次に掲げる会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含み、保険金信託業務を行う生命保険会社等を除く。以下この号において「法人等」という。）

(viii)the following company, partnership, or other business entity equivalent thereto that is associated with the person set forth in the preceding item (including equivalent entities in foreign states, but excluding the life insurance company, etc. engaged in insurance proceeds trust business; hereinafter referred to as the "corporation, etc." in this item):

イ前号に掲げる者がその総株主等の議決権の百分の五十を超える議決権を保有する法人等（当該法人等の子法人等及び関連法人等を含む。）

(a)a corporation, etc. in which the person referred to in the preceding item holds voting rights exceeding fifty percent of all shareholders' voting rights (including the subsidiary corporation, etc. and the affiliated corporation, etc. of the corporation, etc.); and

ロ前号に掲げる者がその総株主等の議決権の百分の二十以上百分の五十以下の議決権を保有する法人等

(b)a corporation, etc. in which the person referred to in the preceding item holds voting rights that are at least twenty percent and up to fifty percent of all shareholders' voting rights.

２保険金信託業務を行う生命保険会社等が法第九十九条第八項において準用する信託業法第二十二条第一項の規定により保険金信託業務の委託をした場合における当該委託を受けた者についての前項の規定の適用については、同項中「保険金信託業務を行う生命保険会社等」とあるのは、「保険金信託業務を行う生命保険会社等から保険金信託業務の委託を受けた者」とする。

(2)When a life insurance company, etc. engaged in insurance proceeds trust business has entrusted its insurance proceeds trust business to another person pursuant to the provisions of Article 22, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 99, paragraph (8) of the Act, for the purpose of the application of the provisions of the preceding paragraph to the person who has been entrusted with those insurance proceeds trust business, the phrase "life insurance company, etc. engaged in insurance proceeds trust business" in that paragraph is deemed to be replaced with "person entrusted with insurance proceeds trust business by the life insurance company, etc. engaged in insurance proceeds trust business".

３第十三条の五の二第六項の規定は、第一項第八号の場合において同項第七号に掲げる者が保有する議決権について準用する。

(3)The provisions of Article 13-5-2, paragraph (6) apply mutatis mutandis to the voting rights held by the person set forth in paragraph (1), item (vii) in the case referred to in item (viii) of that paragraph.

（親金融機関等及び子金融機関等の範囲）

(Scope of Parent Financial Institutions and Subsidiary Financial Institutions)

第十三条の八法第百条の二の二第二項に規定する政令で定める者は、次に掲げる者とする。

Article 13-8(1)The persons specified by Cabinet Order as prescribed in Article 100-2-2, paragraph (2) of the Act, are as follows:

一当該保険会社の親法人等

(i)the parent corporation, etc. of the insurance company;

二当該保険会社の親法人等の子法人等（自己並びに前号及び第三項第一号に掲げる者を除く。）

(ii)a subsidiary corporation, etc. of the parent corporation, etc. of the insurance company (excluding the insurance company itself and the persons set forth in the preceding item and paragraph (3), item (i));

三当該保険会社の親法人等の関連法人等（第三項第二号に掲げる者を除く。）

(iii)an affiliated corporation, etc. of the parent corporation, etc. of the insurance company (excluding a person set forth in paragraph (3), item (ii));

四当該保険会社の総株主の議決権の百分の五十を超える議決権を保有する個人（以下この号及び第三十七条の九第一項第四号において「特定個人株主」という。）に係る次に掲げる会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含み、自己並びに前三号及び第三項各号に掲げる者を除く。以下この号において「法人等」という。）

(iv)the following company, partnership, or other business entity equivalent thereto (including equivalent entities in foreign states, and excluding the insurance company itself and the persons set forth in the preceding three items and in the items of paragraph (3); hereinafter referred to as a "corporation, etc." in this item) that is associated with an individual person who holds voting rights exceeding fifty percent of all shareholders' voting rights in the insurance company (hereinafter referred to as a "specified individual shareholder" in this item and Article 37-9, paragraph (1), item (iv)):

イ当該特定個人株主が総株主等の議決権の百分の五十を超える議決権を保有する法人等（当該法人等の子法人等及び関連法人等を含む。）

(a)a corporation, etc. in which the specified individual shareholder holds voting rights exceeding fifty percent of all shareholders' voting rights (including the subsidiary corporation, etc. and affiliated corporation, etc. of the corporation, etc.); or

ロ当該特定個人株主が総株主等の議決権の百分の二十以上百分の五十以下の議決権を保有する法人等

(b)a corporation, etc. in which the specified individual shareholder holds voting rights that are at least twenty percent and up to fifty percent of all shareholders' voting rights.

２法第百条の二の二第二項に規定する政令で定める金融業を行う者は、次に掲げる者とする。

(2)The persons who is to engage in financial business specified by Cabinet Order, as prescribed in Article 100-2-2, paragraph (2) of the Act, are as follows:

一外国保険会社等

(i)foreign insurance companies, etc.;

二少額短期保険業者

(ii)small amount and short term insurers;

三長期信用銀行（長期信用銀行法（昭和二十七年法律第百八十七号）第二条（定義）に規定する長期信用銀行をいう。第三十九条第二号において同じ。）

(iii)long-term credit banks (meaning long-term credit banks as defined in Article 2 (Definitions) of the Long-Term Credit Bank Act (Act No. 187 of 1952); the same applies in Article 39, item (ii));

四株式会社商工組合中央金庫

(iv)The Shoko Chukin Bank, Ltd.;

五信用金庫連合会

(v)federation of Shinkin banks;

六労働金庫連合会

(vi)The Rokinren Bank;

七中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号（協同組合連合会）の事業を行う協同組合連合会

(vii)federation of cooperatives engaged in the business prescribed in Article 9-9, paragraph (1), item (i) (Federation of Cooperatives) of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949);

八農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第十号（事業）の事業を行う農業協同組合連合会

(viii)federation of agricultural cooperatives engaged in the business prescribed in Article 10, paragraph (1), item (x) (Business) of the Agricultural Co-operatives Act (Act No. 132 of 1947);

九共済水産業協同組合連合会

(ix)federation of mutual aid fishery cooperatives;

十金融商品取引法第六十三条第五項（適格機関投資家等特例業務）に規定する特例業務届出者

(x)notifier of specially permitted services prescribed in Article 63, paragraph (5) of the Financial Instruments and Exchange Act (Specially Permitted Services for Qualified Institutional Investors, etc.);

十一金融商品取引法第六十三条の九第四項（海外投資家等特例業務の届出等）に規定する海外投資家等特例業務届出者

(xi)a notifier of specially permitted services for foreign investors, etc. as prescribed in Article 63-9, paragraph (4) (Notification of Specially Permitted Services for Foreign Investors) of the Financial Instruments and Exchange Act;

十二金銭の貸付け又は金銭の貸借の媒介（手形の割引、売渡担保その他これらに類する方法によってする金銭の交付又は当該方法によってする金銭の授受の媒介を含む。）を業として行う者（保険会社、銀行、金融商品取引業者（金融商品取引法第二条第九項（定義）に規定する金融商品取引業者をいう。次号において同じ。）及び前各号に掲げる者を除く。）

(xii)persons that intermediate lending of money or money brokerage in the course of trade (including intermediation of delivery of money by means of discounting bills and notes, security by sale or any other means similar thereto, and also including intermediation for the receipt of monies by any of the aforementioned means) (those persons exclude insurance companies, banks, financial instruments business operators (meaning a financial instruments business operator as defined in Article 2, paragraph (9) (Definitions) of the Financial Instruments and Exchange Act; the same applies in the following item); and persons set forth in the preceding items);

十三外国の法令に準拠して外国において次に掲げる事業を行う者（保険会社、銀行、金融商品取引業者及び前各号に掲げる者を除く。）

(xiii)persons engaged in any of the following business in a foreign state, in accordance with the laws and regulations of a foreign state (excluding insurance companies, banks, financial instruments business operators, and persons set forth in the preceding items):

イ保険業

(a)insurance business;

ロ銀行法第二条第二項（定義）に規定する銀行業

(b)banking business as defined in Article 2, paragraph (2) (Definitions) of the Banking Act; or

ハ金融商品取引法第二条第八項に規定する金融商品取引業

(c)financial instruments business as defined in Article 2, paragraph (8) of the Financial Instruments and Exchange Act.

３法第百条の二の二第三項に規定する政令で定める者は、次に掲げる者とする。

(3)A person specified by Cabinet Order as prescribed in Article 100-2-2, paragraph (3) of the Act means a person that is set forth in the following items:

一当該保険会社の子法人等

(i)a subsidiary corporation, etc. of the insurance company; and

二当該保険会社の関連法人等

(ii)an affiliated corporation, etc. of the insurance company.

４法第百条の二の二第三項に規定する政令で定める金融業を行う者は、第二項第一号から第三号まで及び第十号から第十三号までに掲げる者とする。

(4)A person conducting financial business which is specified by Cabinet Order as prescribed in Article 100-2-2, paragraph (3) of the Act means a person that is set forth in paragraph (2), items (i) through (iii) and items (x) through (xiii).

（保険会社の特定関係者）

(Specified Related Parties of an Insurance Company)

第十四条法第百条の三本文に規定する政令で定める特殊の関係のある者は、次に掲げる者とする。

Article 14A person prescribed in the main text of Article 100-3 of the Act who has a unique relationship with an insurance company as specified by Cabinet Order means a person that is set forth in the following items:

一当該保険会社の子会社

(i)a subsidiary company of the insurance company;

二当該保険会社の主要株主基準値以上の数の議決権を保有する保険主要株主

(ii)the insurance company's major shareholder who holds the number of voting rights in the insurance company equal to or exceeding the major shareholder threshold;

三当該保険会社を子会社とする保険持株会社

(iii)an insurance holding company whose subsidiary companies include the insurance company;

四前号に掲げる者の子会社（当該保険会社及び第一号に掲げる者を除く。）

(iv)a subsidiary company of the company specified in the preceding item (excluding the insurance company and the company specified in item (i));

五当該保険会社の子法人等（第一号に掲げる者を除く。）

(v)a subsidiary corporation, etc. of the insurance company (excluding the person set forth in item (i));

六当該保険会社を子法人等とする親法人等（第二号及び第三号に掲げる者を除く。）

(vi)the parent corporation, etc. whose subsidiary corporations, etc. include the insurance company (excluding the persons set forth in items (ii) and (iii));

七当該保険会社を子法人等とする親法人等の子法人等（当該保険会社及び前各号に掲げる者を除く。）

(vii)a subsidiary corporation, etc. of the parent corporation, etc. whose subsidiary corporations, etc. include the insurance company, etc. (excluding the insurance company itself and the persons set forth in the preceding items);

八当該保険会社の関連法人等

(viii)an affiliated corporation, etc. of the insurance company;

九当該保険会社を子法人等とする親法人等の関連法人等（前号に掲げる者を除く。）

(ix)an affiliated corporation, etc. of the parent corporation, etc. whose subsidiary corporations, etc. include the insurance company (excluding the person set forth in the preceding item);

十当該保険会社の主要株主基準値以上の数の議決権を保有する保険主要株主のうちその保有する当該保険会社に係る議決権が当該保険会社の総株主の議決権の百分の五十を超えるもの（個人に限る。以下この号において「特定個人保険主要株主」という。）に係る次に掲げる会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含み、当該保険会社を除く。以下この号において「法人等」という。）

(x)the following company, partnership, or other business entity equivalent thereto (including an equivalent entity in a foreign state, and excluding the relevant insurance company; hereinafter referred to as a "corporation, etc." in this item) that is associated with a person who, among the insurance company's major shareholders who hold the number of voting rights in the insurance company equal to or exceeding the major shareholders threshold, holds voting rights in the insurance company exceeding fifty percent of all shareholders' voting rights in the insurance company (limited to an individual; hereinafter referred to as the "insurance company's specified individual major shareholder" in this item):

イ当該特定個人保険主要株主がその総株主等の議決権の百分の五十を超える議決権を保有する法人等（当該法人等の子法人等及び関連法人等を含む。）

(a)a corporation, etc. in which the insurance company's specified individual major shareholder holds voting rights exceeding fifty percent of all shareholders' voting rights (including the subsidiary corporation, etc. and affiliated corporation, etc. of the corporation, etc.);

ロ当該特定個人保険主要株主がその総株主等の議決権の百分の二十以上百分の五十以下の議決権を保有する法人等

(b)a corporation, etc. in which the insurance company's specified individual major shareholder holds voting rights that are at least twenty percent and up to fifty percent of all shareholders' voting rights.

（運用報告書に係る情報通信の技術を利用する方法）

(Means of Using Information and Communication Technology in Relation to the Investment Report)

第十四条の二保険会社（外国保険会社等を含む。次項において同じ。）は、法第百条の五第二項（法第百九十九条において準用する場合を含む。以下この条において同じ。）の規定により法第百条の五第二項に規定する事項を提供しようとするときは、内閣府令で定めるところにより、あらかじめ、当該保険契約者に対し、その用いる同項に規定する方法（以下この条において「電磁的方法」という。）の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。

Article 14-2(1)When an insurance company (including a foreign insurance company, etc.; the same applies in the following paragraph) seeks to provide information under Article 100-5, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to Article 199 of the Act; hereinafter the same applies in this Article) pursuant to the provisions of Article 100-5, paragraph (2) of the Act, the company must indicate to the policyholder the type and content of the means to be used under the same paragraph (hereinafter referred to as "electronic or magnetic means" in this Article) and obtain the consent of the policyholder in writing or by electronic or magnetic means, in advance and pursuant to the provisions of Cabinet Office Order.

２前項の規定による承諾を得た保険会社は、当該保険契約者から書面又は電磁的方法により電磁的方法による提供を受けない旨の申出があったときは、当該保険契約者に対し、法第百条の五第二項に規定する事項の提供を電磁的方法によってしてはならない。ただし、当該保険契約者が再び前項の規定による承諾をした場合は、この限りでない。

(2)When an insurance company that has obtained the consent under the preceding paragraph is notified in writing or by electronic or magnetic means to the effect that the policyholder refuses to receive the information by electronic or magnetic means, the company must not provide the policyholder with the information under Article 100-5, paragraph (2) of the Act by electronic or magnetic means; provided, however, that this does not apply when the policyholder has given consent under the preceding paragraph again.

（移転の対象から除かれる保険契約）

(Insurance Contracts Excluded from Transfers)

第十五条法第百三十五条第二項に規定する政令で定める保険契約は、次に掲げるものとする。

Article 15The insurance contracts specified by Cabinet Order, prescribed in Article 135, paragraph (2) of the Act, are as follows:

一法第百三十七条第一項の公告（次号において「公告」という。）の時において既に保険事故が発生している保険契約（当該保険事故に係る保険金の支払により消滅することとなるものに限る。）

(i)an insurance contract under which an insured event has already occurred as of the time the public notice under Article 137, paragraph (1) of the Act is given (referred to as the "public notice" in the following item) (limited to an insurance contract that expires upon the payment of the insurance proceeds in connection with the insured event); and

二公告の時において既に保険期間が終了している保険契約（公告の時において保険期間の中途で解約その他の保険契約の終了の事由が発生しているものを含み、前号に掲げるものを除く。）

(ii)an insurance contract whose insurance period has already ended by the time of the public notice (including an insurance contract that has been canceled before maturity or one under which any other grounds for the termination of the insurance contract have occurred as of the time of the public notice, and excluding an insurance contract set forth in the preceding item).

（相互会社の解散の原因について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Causes of Dissolution of a Mutual Company)

第十五条の二法第百五十二条第二項の規定において相互会社について同条第一項の規定を準用する場合における同項の規定により読み替えて適用する会社法第四百七十一条第六号の規定に係る技術的読替えは、次の表のとおりとする。

Article 15-2When the provisions of Article 152, paragraph (1) are applied mutatis mutandis pursuant to Article 152, paragraph (2) of the Act to a mutual company, the technical replacement of terms in connection with the provisions of Article 471, item (vi) of the Companies Act as applied pursuant to Article 152, paragraph (1) of the Act following the deemed replacement of terms, is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第四百七十一条第六号 Article 471, item (vi)	第八百二十四条第一項又は第八百三十三条第一項 Article 824, paragraph (1) or Article 833, paragraph (1)	保険業法第六十三条の二において準用する第八百二十四条第一項 Article 824, paragraph (1) as applied mutatis mutandis pursuant to Article 63-2 of the Insurance Business Act

（解散等の認可をしない理由とならない保険契約）

(Insurance Contracts That Are Not Reasons for Refusing Authorization for Dissolution)

第十六条法第百五十三条第三項に規定する政令で定める保険契約は、次に掲げるものとする。

Article 16The insurance contracts specified by Cabinet Order as prescribed in Article 153, paragraph (3), are as follows:

一保険契約者が社員である保険契約

(i)an insurance contract in which the policyholder is a member; and

二前号に掲げる保険契約以外の保険契約で次に掲げるもの

(ii)any of the following insurance contracts, excluding the insurance contract referred to in the preceding item:

イ法第百五十三条第一項の認可の申請（ロにおいて「申請」という。）の日において既に保険事故が発生している保険契約（当該保険事故に係る保険金の支払により消滅することとなるものに限る。）

(a)an insurance contract under which an insured event has already occurred as of the date of the application for authorization under Article 153, paragraph (1) of the Act (referred to as an "application" in (b)), (limited to a contract that is to expire upon the payment of insurance proceeds in connection with the insured event); and

ロ申請の日において既に保険期間が終了している保険契約（申請の日において保険期間の中途で解約その他の保険契約の終了の事由が発生しているものを含み、イに掲げるものを除く。）

(b)an insurance contract whose insurance period has already ended as of the application date (including an insurance contract that has been canceled before maturity or one under which any other grounds for the termination of the insurance contract have occurred as of the application date, and excluding an insurance contract set forth in (a)).

（相互会社について準用する会社法等の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act and Other Laws That Are Applied Mutatis Mutandis to a Mutual Company)

第十六条の二法第百五十八条の規定において相互会社について会社法第九百二十六条の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 16-2(1)When the provisions of Article 926 of the Companies Act are applied mutatis mutandis pursuant to Article 158 of the Act to a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九百二十六条 Article 926	第四百七十一条第一号から第三号まで又は第六百四十一条第一号から第四号まで Article 471, items (i) through (iii) or Article 641, items (i) through (iv)	保険業法第百五十二条第二項において準用する第四百七十一条第三号 Article 471, item (iii) of this Act as applied mutatis mutandis pursuant to Article 152, paragraph (2) of the Insurance Business Act
	本店 head office	主たる事務所 principal office

２法第百五十八条の規定において相互会社について商業登記法第七十一条第三項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 71, paragraph (3) of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 158 of the Act to a mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七十一条第三項 Article 71, paragraph (3)	清算株式会社 liquidating stock company	清算相互会社 mutual company in liquidation
	同法第四百八十三条第四項 Article 483, paragraph (4) of the same Act	同法第百八十条の九第四項 Article 180-9, paragraph (4) of the same Act

（株式会社が存続するときの株式会社と相互会社との吸収合併について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to Absorption-Type Mergers between Stock Companies and Mutual Companies When the Stock Company Survives)

第十七条法第百六十四条第三項の規定において同条第一項の吸収合併について法第九十条第三項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 17When the provisions of Article 90, paragraph (3) of the Act are applied mutatis mutandis pursuant to Article 164, paragraph (3) of the Act to an absorption-type merger under Article 164, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九十条第三項 Article 90, paragraph (3)	組織変更をする相互会社 converting mutual company	吸収合併消滅相互会社 mutual company dissolving in an absorption-type merger

（株式会社を設立するときの株式会社と相互会社との新設合併等について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to Consolidation-Type Mergers between Stock Companies and Mutual Companies When the Stock Company Is Incorporated)

第十七条の二法第百六十五条第六項の規定において同条第一項の新設合併について法第九十条第三項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 17-2(1)When the provisions of Article 90, paragraph (3) of the Act are applied mutatis mutandis pursuant to Article 165, paragraph (6) of the Act to a consolidation-type merger under Article 165, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九十条第三項 Article 90, paragraph (3)	組織変更をする相互会社 converting mutual company	新設合併消滅相互会社 consolidated mutual company

２法第百六十五条第六項の規定において新設合併消滅相互会社について法第百六十二条第三項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 162, paragraph (3) of the Act are applied mutatis mutandis pursuant to Article 165, paragraph (6) of the Act to a mutual company dissolving in a consolidation-type merger, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第百六十二条第三項 Article 162, paragraph (3)	「吸収合併 "absorption-type merger	「新設合併 "consolidation-type merger"

（消滅株式会社に対する株式買取請求について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Request for Share Purchase to a Dissolving Stock Company)

第十七条の三法第百六十五条の五第二項の規定において同条第一項の規定による請求について会社法第七百八十五条第五項及び第八項並びに第七百八十六条第一項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 17-3When the provisions of Article 785, paragraphs (5) and (8) and Article 786, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 165-5, paragraph (2) of the Act, to the request under Article 165-5, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七百八十五条第五項 Article 785, paragraph (5)	、効力発生日 prior to the effective day	、効力発生日（保険業法第百六十五条の二第一項に規定する効力発生日をいう。以下同じ。） prior to the effective date (meaning the effective date prescribed in Article 165-2, paragraph (1) of the Insurance Business Act)
第七百八十五条第八項 Article 785, paragraph (8)	吸収合併等 the absorption-type merger, etc.	吸収合併又は新設合併 the absorption-type merger, etc. or consolidation-type merger
第七百八十六条第一項 Article 786, paragraph (1)	、吸収合併存続会社 the company surviving an absorption-type merger;	吸収合併存続相互会社、新設合併をする場合における新設合併設立会社の成立の日後にあっては新設合併設立会社 the mutual company surviving an absorption-type merger; or, where a consolidation-type merger is to be effected, the company incorporated in a consolidation-type merger, after the day of its establishment;

（消滅株式会社に対する新株予約権買取請求について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Request for a Share Option Purchase to a Dissolving Stock Company)

第十七条の四法第百六十五条の六第二項の規定において同条第一項の規定による請求について会社法第七百八十七条第五項及び第九項並びに第七百八十八条第一項及び第五項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 17-4When, the provisions of Article 787, paragraphs (5) and (9) and Article 788, paragraphs (1) and (5) of the Companies Act are applied mutatis mutandis pursuant to Article 165-6, paragraph (2) of the Act to a request under Article 165-6, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七百八十七条第五項 Article 787, paragraph (5)	、効力発生日 the effective day	、効力発生日（保険業法第百六十五条の二第一項に規定する効力発生日をいう。以下同じ。） the effective date (meaning the effective date as defined in Article 165-2, paragraph (1) of the Insurance Business Act)
第七百八十七条第九項 Article 787, paragraph (9)	吸収合併等 the absorption-type merger, etc.	吸収合併又は新設合併 the absorption-type merger or the consolidation-type merger
第七百八十八条第一項 Article 788, paragraph (1)	、吸収合併存続会社 the company surviving an absorption-type merger;	吸収合併存続相互会社、新設合併をする場合における新設合併設立会社の成立の日後にあっては新設合併設立会社 the mutual company surviving an absorption-type merger; or, where a consolidation-type merger is to be effected, the company incorporated in a consolidation-type merger, after the day of its establishment;

（消滅株式会社に係る債権者の異議について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to an Objection of the Creditors of a Dissolving Stock Company)

第十七条の五法第百六十五条の七第四項の規定において同条第一項の規定による債権者の異議について法第七十条第四項及び第六項から第八項までの規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 17-5When the provisions of Article 70, paragraph (4) and paragraphs (6) through (8) of the Act are applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act to an objection of the creditors under Article 165-7, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七十条第四項 Article 70, paragraph (4)	当該組織変更 the entity conversion	当該消滅株式会社に係る吸収合併又は新設合併 consolidation-type merger or absorption-type merger of the relevant dissolving stock company
第七十条第六項 Article 70, paragraph (6)	第六十九条第一項 Article 69, paragraph (1)	第百六十五条の三第一項 Article 165-3, paragraph (1)
第七十条第七項 Article 70, paragraph (7)	前各項 the preceding paragraphs	前三項及び第百六十五条の七第一項から第三項まで preceding three paragraphs and Article 165-7, paragraphs (1) through (3)
	組織変更 entity conversion	吸収合併又は新設合併 absorption-type merger or consolidation-type merger
第七十条第八項 Article 70, paragraph (8)	前各項 preceding paragraphs	第四項から前項まで及び第百六十五条の七第一項から第三項まで paragraph (4) through the preceding paragraph and Article 165-7, paragraphs (1) through (3)

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第十七条の六法第百六十五条の七第四項において準用する法第七十条第五項から第七項までの保険金請求権等は、法第百六十五条の七第二項の規定による公告の時において既に生じているものに限るものとする。

Article 17-6The insurance claims, etc. under Article 70, paragraphs (5) through (7) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of Article 165-7, paragraph (2) of the Act.

（吸収合併存続株式会社について準用する法等の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act and Other Laws That Are Applied Mutatis Mutandis to Stock Company Surviving an Absorption-Type Merger)

第十七条の七法第百六十五条の十二の規定において吸収合併存続株式会社について法第百六十五条の四第一項、第百六十五条の五第二項及び第百六十五条の七第二項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 17-7(1)When the provisions of Article 165-4, paragraph (1), Article 165-5, paragraph (2), and Article 165-7, paragraph (2) of the Act are applied mutatis mutandis pursuant to Article 165-12 of the Act to a stock company surviving an absorption-type merger, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第百六十五条の四第一項 Article 165-4, paragraph (1)	株主及び登録株式質権者並びにその新株予約権者及び登録新株予約権質権者 its shareholders and the registered pledgees of its shares, and the holders of its share options and the registered pledgees of its share options	株主 its shareholders
	吸収合併存続相互会社又は合併により設立する保険業を営む株式会社若しくは相互会社（以下この節において「新設合併設立会社」という。）の商号又は and of the trade name or name and address of the mutual company surviving in an absorption-type merger, or the stock company carrying on the insurance business or mutual company to be incorporated by the merger (hereinafter referred to as "company incorporated in a consolidation-type merger " in this Section)	吸収合併消滅相互会社の and of the name and address of the mutual company dissolving in an absorption-type merger
第百六十五条の五第二項 Article 165-4, paragraph (2)	第七百八十五条第五項 Article 785, paragraph (5)	第七百九十七条第五項 Article 797, paragraph (5)
	第七百八十六条 Article 786	第七百九十八条 Article 798
	前項 the preceding paragraph	第七百九十七条第一項 Article 797, paragraph (1)
第百六十五条の七第二項第二号 Article 165-7, paragraph (2), item (ii)	吸収合併存続相互会社又は他の新設合併消滅会社（新設合併消滅株式会社及び新設合併消滅相互会社をいう。第百六十五条の十七第二項において同じ。）及び新設合併設立会社の商号又は The trade names or names and addresses of the mutual company surviving in an absorption-type merger or other company disappearing in a consolidation-type merger (referring to stock company disappearing in a consolidation-type merger and mutual company disappearing in a consolidation-type merger; the same applies in Article 165-17, paragraph (2)) and the company incorporated in a consolidation-type merger	吸収合併消滅相互会社の The name and address of the mutual company dissolving in the absorption-type merger

２法第百六十五条の十二の規定において吸収合併存続株式会社について法第百六十五条の五第二項の規定を準用する場合における同項において準用する会社法第七百九十七条第五項及び第八項の規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 165-5, paragraph (2) of the Act are applied mutatis mutandis pursuant to Article 165-12 of the Act to a stock company surviving an absorption-type merger, the technical replacement of terms in connection with the provisions of Article 797, paragraphs (5) and (8) of the Companies Act as applied mutatis mutandis pursuant to Article 165-5, paragraph (2) of the Act, is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七百九十七条第五項 Article 797, paragraph (5)	、効力発生日 the effective day	、効力発生日（保険業法第百六十五条の二第一項に規定する効力発生日をいう。以下同じ。） the effective date (meaning the effective date prescribed in Article 165-2, paragraph (1) of the Insurance Business Act; the same applies hereinafter)
第七百九十七条第八項 Article 797, paragraph (8)	吸収合併等 the absorption-type merger, etc.	吸収合併 the absorption-type merger

３法第百六十五条の十二の規定において吸収合併存続株式会社について法第百六十五条の七第四項の規定を準用する場合における同項において準用する法第七十条第四項及び第六項から第八項までの規定に係る技術的読替えは、次の表のとおりとする。

(3)When the provisions of Article 165-7, paragraph (4) of the Act are applied mutatis mutandis pursuant to Article 165-12 of the Act to a stock company surviving an absorption-type merger, the technical replacement of terms in connection with the provisions of Article 70, paragraph (4) and paragraphs (6) through (8) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七十条第四項 Article 70, paragraph (4)	当該組織変更 the entity conversion	当該吸収合併存続株式会社に係る吸収合併 the absorption-type merger of the relevant stock company surviving in an absorption-type merger
第七十条第六項 Article 70, paragraph (6)	第六十九条第一項 Article 69, paragraph (1)	第百六十五条の十第一項 Article 165-10, paragraph (1)
第七十条第七項 Article 70, paragraph (7)	前各項 pursuant to the provisions of the preceding paragraphs	前三項及び第百六十五条の七第一項から第三項まで pursuant to the provisions of the preceding three paragraphs, and Article 165-7, paragraphs (1) through (3)
	組織変更 An entity conversion	吸収合併 An absorption-type merger
第七十条第八項 Article 70, paragraph (8)	前各項 in the preceding paragraphs	第四項から前項まで及び第百六十五条の七第一項から第三項まで in paragraphs (4) through the preceding paragraph and Article 165-7, paragraphs (1) through (3)

４法第百六十五条の十二の規定において吸収合併存続株式会社について会社法第七百九十七条第一項及び第二項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(4)When the provisions of Article 797, paragraphs (1) and (2) of the Companies Act are applied mutatis mutandis pursuant to Article 165-12 of the Act to a stock company surviving an absorption-type merger, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七百九十七条第一項及び第二項 Article 797, paragraphs (1) and (2)	吸収合併等 the absorption-type merger, etc.	吸収合併 the absorption-type merger

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第十七条の八法第百六十五条の十二において準用する法第百六十五条の七第四項において準用する法第七十条第五項から第七項までの保険金請求権等は、法第百六十五条の十二において準用する法第百六十五条の七第二項の規定による公告の時において既に生じているものに限るものとする。

Article 17-8The insurance claims, etc. under Article 70, paragraphs (5) through (7) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act as further applied mutatis mutandis pursuant to Article 165-12 of the Act, are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of Article 165-7, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act.

（新設合併設立株式会社について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to a Stock Company Incorporated in a Consolidation-Type Merger)

第十七条の九法第百六十五条の十四第三項の規定において新設合併設立株式会社について法第百六十五条の十三第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 17-9When the provisions of Article 165-13, paragraph (1) of the Act are applied mutatis mutandis pursuant to Article 165-14, paragraph (3) of the Act to a stock company incorporated in a consolidation-type merger, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第百六十五条の十三第一項 Article 165-13, paragraph (1)	吸収合併により as a result of the absorption-type merger	新設合併により as a result of the consolidation-type merger
	吸収合併消滅相互会社 the mutual company disappearing in an absorption-type merger	新設合併消滅相互会社又は新設合併消滅株式会社 the mutual company dissolving in a consolidation-type merger or the stock company dissolving in a consolidation-type merger
	吸収合併に関する as pertaining to an absorption-type merger	新設合併に関する as pertaining to a consolidation-type merger

（消滅相互会社に係る債権者の異議について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to Objections of the Creditors of a Dissolving Mutual Company)

第十七条の十法第百六十五条の十七第四項の規定において同条第一項の規定による債権者の異議について法第八十八条第四項、第六項、第七項及び第九項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 17-10When the provisions of Article 88, paragraphs (4), (6), (7) and (9) are applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act to an objection of the creditors as set forth in Article 165-17, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八十八条第四項 Article 88, paragraph (4)	当該組織変更 the entity conversion	当該消滅相互会社に係る吸収合併又は新設合併 the absorption-type merger or consolidation-type merger of the relevant dissolving mutual company
第八十八条第六項 Article 88, paragraph (6)	第八十六条第一項 Article 86, paragraph (1)	第百六十五条の十六第一項 Article 165-16, paragraph (1)
第八十八条第七項 Article 88, paragraph (7)	前各項 the preceding paragraphs	前三項及び第百六十五条の十七第一項から第三項まで the preceding three paragraphs, and Article 165-17, paragraphs (1) through (3)
	組織変更 entity conversion	吸収合併又は新設合併 absorption-type merger or consolidation-type merger
第八十八条第九項 Article 88, paragraph (9)	前各項 in the preceding paragraphs	第四項から第七項まで及び第百六十五条の十七第一項から第三項まで in paragraphs (4) through (7) and Article 165-17, paragraphs (1) through (3)

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第十七条の十一法第百六十五条の十七第四項において準用する法第八十八条第五項から第七項までの保険金請求権等は、法第百六十五条の十七第二項の規定による公告の時において既に生じているものに限るものとする。

Article 17-11The insurance claims, etc. under Article 88, paragraphs (5) through (7) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of Article 165-17, paragraph (2) of the Act.

（吸収合併存続相互会社について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to a Mutual Company Surviving an Absorption-Type Merger)

第十七条の十二法第百六十五条の二十の規定において吸収合併存続相互会社について法第百六十五条の十七第二項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 17-12(1)When the provisions of Article 165-17, paragraph (2) of the Act are applied mutatis mutandis pursuant to Article 165-20 of the Act to a mutual company surviving an absorption-type merger, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第百六十五条の十七第二項第二号 Article 165-17, paragraph (2), item (ii)	吸収合併存続会社（吸収合併存続相互会社及び吸収合併存続株式会社をいう。以下この節において同じ。）又は他の新設合併消滅会社及び新設合併設立会社 the company surviving in an absorption-type merger (referring to the mutual company surviving in an absorption-type merger or stock company surviving in an absorption-type merger; hereinafter the same applies in this Section) or other company disappearing in a consolidation-type merger and the company incorporated in a consolidation-type merger	吸収合併消滅株式会社又は吸収合併消滅相互会社 the stock company dissolving in an absorption-type merger or the mutual company dissolving in an absorption-type merger

２法第百六十五条の二十の規定において吸収合併存続相互会社について法第百六十五条の十七第四項の規定を準用する場合における同項において準用する法第八十八条第四項、第六項、第七項及び第九項の規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 165-17, paragraph (4) of the Act are applied mutatis mutandis pursuant to Article 165-20 of the Act to a mutual company surviving an absorption-type merger, the technical replacement of terms in connection with the provisions of Article 88, paragraphs (4), (6), (7) and (9) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act, is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八十八条第四項 Article 88, paragraph (4)	当該組織変更 the entity conversion	当該吸収合併存続相互会社に係る吸収合併 the absorption-type merger pertaining to the mutual company surviving in an absorption-type merger
第八十八条第六項 Article 88, paragraph (6)	第八十六条第一項 Article 86, paragraph (1)	第百六十五条の十六第一項 Article 165-16, paragraph (1)
第八十八条第七項 Article 88, paragraph (7)	前各項 the preceding paragraphs	前三項及び第百六十五条の十七第一項から第三項まで the preceding three paragraphs, and Article 165-17, paragraphs (1) through (3)
	組織変更 the entity conversion	吸収合併 the absorption-type merger
第八十八条第九項 Article 88, paragraph (9)	前各項 in the preceding paragraphs	第四項から第七項まで及び第百六十五条の十七第一項から第三項まで in paragraphs (4) through (7) and Article 165-17, paragraphs (1) through (3)

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第十七条の十三法第百六十五条の二十において準用する法第百六十五条の十七第四項において準用する法第八十八条第五項から第七項までの保険金請求権等は、法第百六十五条の二十において準用する法第百六十五条の十七第二項の規定による公告の時において既に生じているものに限るものとする。

Article 17-13The insurance claims, etc. under Article 88, paragraphs (5) through (7) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act as further applied mutatis mutandis pursuant to Article 165-20 of the Act, are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of Article 165-17, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act.

（新設合併設立相互会社について準用する法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Insurance Business Act That Are Applied Mutatis Mutandis to a Mutual Company Incorporated in a Consolidation-Type Merger)

第十七条の十四法第百六十五条の二十二第三項の規定において新設合併設立相互会社について法第百六十五条の二十一第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 17-14When the provisions of Article 165-21, paragraph (1) of the Act are applied mutatis mutandis pursuant to Article 165-22, paragraph (3) of the Act to a mutual company incorporated in a consolidation-type merger, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える法の規定 Provisions of the Insurance Business Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第百六十五条の二十一第一項 Article 165-21, paragraph (1)	吸収合併により as a result of the absorption-type merger	新設合併により as a result of the consolidation-type merger
	吸収合併消滅相互会社又は吸収合併消滅株式会社 the mutual company disappearing in an absorption-type merger or stock company disappearing in an absorption-type merger	新設合併消滅相互会社又は新設合併消滅株式会社 the mutual company dissolving in a consolidation-type merger or the stock company dissolving in a consolidation-type merger
	吸収合併に関する as pertaining to an absorption-type merger	新設合併に関する as pertaining to a consolidation-type merger

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第十七条の十五法第百六十五条の二十四第五項から第七項までの保険金請求権等は、同条第二項の規定による公告の時において既に生じているものに限るものとする。

Article 17-15The insurance claims, etc. under Article 165-24, paragraphs (5) through (7) of the Act are limited to the claims that have already arisen as of the time of the public notice given pursuant to the provisions of paragraph (2) of that Article.

（相互会社に関する登記について準用する商業登記法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Commercial Registration Act That Are Applied Mutatis Mutandis to the Registration of a Mutual Company)

第十七条の十六法第百七十条第三項の規定において相互会社に関する登記について商業登記法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 17-16When the provisions of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Act to registrations concerning a mutual company, the technical replacement of terms in connection with the provisions of that Act is as set forth in the following table:

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七十九条 Article 79	吸収合併により消滅する会社 a company disappearing in the absorption-type merger	保険業法第百六十九条第一項に規定する吸収合併消滅会社 an company dissolving the absorption-type merger prescribed in Article 169, paragraph (1) of the Insurance Business Act
	新設合併により消滅する会社 a company disappearing through the consolidation-type merger	同法第百六十五条第一項第一号に規定する新設合併消滅会社 a company dissolving in the consolidation-type merger prescribed in Article 165, paragraph (1), item (i) of that Act
	商号及び本店 the trade name and head office	商号又は名称及び本店又は主たる事務所 the trade name or name, and the head office or principal office
第八十条第二号 Article 80, item (ii)	会社法第七百九十六条第一項本文又は第二項本文 the main clause of Article 796, paragraph (1) or paragraph (2) of the Companies Act	保険業法第百六十五条の十一第一項本文 the main text of Article 165-11, paragraph (1) of the Insurance Business Act
	同条第三項 paragraph (3) of the same Article	同条第二項 paragraph (2) of that Article
第八十条第三号 Article 80, item (iii)	会社法第七百九十九条第二項の規定による公告及び催告（同条第三項の規定により公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によつてした場合にあつては、これらの方法による公告）をしたこと並びに異議 a document evidencing that the public notice and the notices under Article 799, paragraph (2) of the Companies Act (in cases where, beyond public notice in an official gazette, a public notice has been given by publication in a daily newspaper that publishes news on current events or by means of electronic public notices pursuant to the provisions of paragraph (3) of the same Article, the public notice by such method) has been given, and, if any creditor has raised an objection,	保険業法第百六十五条の十二において準用する同法第百六十五条の七第一項又は同法第百六十五条の二十において準用する同法第百六十五条の十七第一項の異議 if any creditor has raised an objection under Article 165-7, paragraph (1) of the Insurance Business Act as applied mutatis mutandis pursuant to Article 165-12 of that Act or an objection under Article 165-17, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 165-20 of that Act
第八十条第五号 Article 80, item (v)	本店 head office	本店又は主たる事務所 head office of principal office
第八十条第六号 Article 80, item (vi)	会社法第七百八十三条第一項から第四項までの規定による吸収合併契約の承認その他の手続があつたことを証する書面（同法第七百八十四条第一項本文に規定する場合にあつては、当該場合に該当することを証する書面及び取締役の過半数の一致があつたことを証する書面又は取締役会の議事録） a document evidencing the performance of the relevant procedures under Article 783, paragraphs (1) through (4) of the Companies Act such as obtaining approval for an absorption-type merger agreement (in the cases referred to in the main clause of Article 784, paragraph (1) of the same Act, a document evidencing that the case provided for therein is applicable and a document or minutes of a board of directors evidencing that the consent of the majority of directors has been obtained)	保険業法第百六十五条の三第一項及び第五項の規定による吸収合併契約の承認その他の手続があつたことを証する書面 a document certifying the performance of the procedures under Article 165-3, paragraphs (1) and (5) of the Insurance Business Act such as obtaining approval for an absorption-type merger agreement
第八十条第七号 Article 80, item (vii)	持分会社 a membership company	相互会社 a mutual company
	総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続） the consent of all partners has been obtained (or, in cases where otherwise provided for in its articles of incorporation, that the procedures under such provisions have been performed)	保険業法第百六十五条の十六第一項の規定による吸収合併契約の承認 approval has been obtained for the absorption-type merger agreement as referred to in Article 165-16, paragraph (1) of the Insurance Business Act
第八十条第八号 Article 80, item (viii)	会社法第七百八十九条第二項（第三号を除き、同法第七百九十三条第二項において準用する場合を含む。）の規定による公告及び催告（同法第七百八十九条第三項（同法第七百九十三条第二項において準用する場合を含む。）の規定により公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によつてした株式会社又は合同会社にあつては、これらの方法による公告）をしたこと並びに異議 a document evidencing that a company absorbed in absorption-type merger has given the public notice and the notices under Article 789, paragraph (2) of the Companies Act (excluding item (iii), and including as applied mutatis mutandis pursuant to Article 793, paragraph (2) of the same Act) (in cases of a stock company or a limited liability company which, beyond public notice in an official gazette, has given a public notice by publication in a daily newspaper that publishes news on current events or by method of electronic public notices pursuant to the provisions of Article 789, paragraph (3) of the same Act (including the cases where applied mutatis mutandis pursuant to Article 793, paragraph (2) of the same Act), that the public notice was given by such method), and, if any creditor has raised an objection,	保険業法第百六十五条の七第一項又は第百六十五条の十七第一項の異議 if any creditor has raised an objection under Article 165-7, paragraph (1) or Article 165-17, paragraph (1) of the Insurance Business Act,
第八十一条第三号 Article 81, item (iii)	第十二号まで items (x) through (xii)	第十二号まで又は保険業法第六十五条第八号、第九号及び第十一号から第十三号まで items (x) through (xii) or Article 65, items (viii), item (ix) and items (xi) through (xiii) of the Insurance Business Act
第八十一条第五号 Article 81, item (v)	本店 head office	本店又は主たる事務所 head office of principal office
第八十一条第六号 Article 81, item (vi)	会社法第八百四条第一項及び第三項 Article 804, paragraphs (1) and (3) of the Companies Act	保険業法第百六十五条の三第一項及び第五項 Article 165-3, paragraphs (1) and (5) of the Insurance Business Act
第八十一条第七号 Article 81, item (vii)	持分会社 a membership company	相互会社 a mutual company
	総社員の同意（定款に別段の定めがある場合にあつては、その定めによる手続） that the consent of all partners has been obtained (or, in cases where otherwise provided for in its articles of incorporation, that the procedures under those provisions have been performed)	保険業法第百六十五条の十六第一項の規定による新設合併契約の承認 that approval has been obtained for the consolidation-type merger agreement as referred to in Article 165-16, paragraph (1) of the Insurance Business Act
第八十一条第八号 Article 81, item (viii)	会社法第八百十条第二項（第三号を除き、同法第八百十三条第二項において準用する場合を含む。）の規定による公告及び催告（同法第八百十条第三項（同法第八百十三条第二項において準用する場合を含む。）の規定により公告を官報のほか時事に関する事項を掲載する日刊新聞紙又は電子公告によつてした株式会社又は合同会社にあつては、これらの方法による公告）をしたこと並びに異議 a document evidencing that a company consolidated through consolidation-type merger has given the public notice and the notices under Article 810, paragraph (2) of the Companies Act (excluding item (iii), and including the cases where applied mutatis mutandis pursuant to Article 813, paragraph (2) of the same Act) (with regard to a stock company or a limited liability company which, beyond public notice in an official gazette, has given a public notice by publication in a daily newspaper that publishes news on current events or by method of electronic public notices pursuant to the provisions of Article 810, paragraph (3) of the same Act (including the cases where applied mutatis mutandis pursuant to Article 813, paragraph (2) of the same Act), that the public notice was given by such method), and, if any creditor has raised an objection,	保険業法第百六十五条の七第一項又は第百六十五条の十七第一項の異議 if any creditor has raised an objection under Article 165-7, paragraph (1) or Article 165-17, paragraph (1) of the Insurance Business Act,
第八十二条第一項 Article 82, paragraph (1)	吸収合併後存続する会社 a company surviving an absorption-type merger	吸収合併後存続する株式会社若しくは相互会社 a stock company or mutual company surviving an absorption-type merger
	新設合併により設立する会社 a company incorporated through a consolidation-type merger	新設合併により設立する株式会社若しくは相互会社 a stock company or mutual company incorporated in a consolidation-type merger
第八十二条第二項 Article 82, paragraph (2)	本店 head office	本店又は主たる事務所 head office of principal office
第八十三条第一項 Article 83, paragraph (1)	本店 head office	本店又は主たる事務所 head office of principal office
	第二十四条各号 items of Article 24	第二十四条各号（保険業法第六十七条において準用する場合を含む。） items of Article 24 (including as applied mutatis mutandis pursuant to Article 67 of the Insurance Business Act)
第八十三条第二項 Article 83, paragraph (2)	本店 head office	本店又は主たる事務所 head office of principal office

（相互会社と他の相互会社等との合併の無効の訴えについて準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Actions for Invalidation of a Merger between One Mutual Company and Another Mutual Company)

第十七条の十七法第百七十一条の規定において法第百五十九条第一項の合併の無効の訴えについて会社法第八百三十六条第一項及び第九百三十七条第三項（第二号及び第三号に係る部分に限る。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 17-17When the provisions of Article 836, paragraph (1) and Article 937, paragraph (3) (limited to the parts involving items (ii) and (iii)) of the Companies Act are applied mutatis mutandis pursuant to Article 171 of the Act to an action for invalidation of a merger as set forth in Article 159, paragraph (1) of the Act, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第八百三十六条第一項 Article 836, paragraph (1)	株主又は設立時株主 a shareholder or a shareholder at incorporation	株主又は社員 a shareholder or a member
	株主が取締役、監査役、執行役若しくは清算人であるとき、又は当該設立時株主が設立時取締役若しくは設立時監査役 provided, however, that this does not apply when such shareholder is a director, company auditor, executive officer or liquidator or when such shareholder at incorporation is a director at incorporation or a company auditor at incorporation.	株主又は社員が取締役、監査役、執行役又は清算人 provided, however, that this does not apply when the shareholder or member is a director, company auditor, executive officer or liquidator.
第九百三十七条第三項（第二号及び第三号に係る部分に限る。） Article 937, paragraph (3) (limited to the parts involving items (ii) and (iii))	本店 head office	本店又は主たる事務所 head office of principal office

（保険金請求権等の範囲）

(Scope of Insurance Claims)

第十七条の十八法第百七十三条の四第五項から第七項までの保険金請求権等は、同条第二項の規定による公告の時において既に生じているものに限るものとする。

Article 17-18The insurance claims, etc. under Article 173-4, paragraphs (5) through (7) of the Act are limited to the claims that have already arisen as of the time of public notice given pursuant to the provisions of paragraph (2) of that Article.

（各別の催告をすることを要しない債権者）

(Creditors Not Required to Make Separate Demands)

第十七条の十九法第百七十三条の四第十二項に規定する政令で定める債権者は、保険契約に係る権利を有する者、法第九十九条第三項に規定する保険金信託業務に係る金銭信託の受益者その他の債権者のうち、法第百七十三条の四第二項の知れている債権者以外の者とする。

Article 17-19The creditors specified by Cabinet Order as prescribed in Article 173-4, paragraph (12) of the Act are to be the persons other than the known creditors referred to in Article 173-4, paragraph (2) of the Act, among the persons who have rights under an insurance contract, the beneficiaries of a monetary trust in connection with the insurance proceeds trust business set forth in Article 99, paragraph (3) of the Act, and other creditors.

（内閣総理大臣が選任した清算人について準用する商業登記法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Commercial Registration Act That Are Applied Mutatis Mutandis to Liquidators Appointed by the Prime Minister)

第十八条法第百七十四条第十一項の規定において内閣総理大臣が選任した清算人について商業登記法第七十三条第三項及び第七十四条第一項（法第百八十三条第二項において準用する場合を含む。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 18When the provisions of Article 73, paragraph (3) and Article 74, paragraph (1) of the Commercial Registration Act (including as applied mutatis mutandis pursuant to Article 183, paragraph (2) of the Act) are applied mutatis mutandis pursuant to Article 174, paragraph (11) of the Act to a liquidator appointed by the Prime Minister, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七十三条第三項及び第七十四条第一項 Article 73, paragraph (3) and Article 74, paragraph (1)	会社法第九百二十八条第一項第二号 Article 928, paragraph (1), item (ii) of the Companies Act	保険業法第百八十三条第二項において準用する会社法第九百二十八条第一項第二号 Article 928, paragraph (1), item (ii) of the Companies Act as applied mutatis mutandis pursuant to Article 183, paragraph (2) of the Insurance Business Act

（清算相互会社の清算人について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Liquidators of a Mutual Company in Liquidation)

第十八条の二法第百八十条の五第四項の規定において同条第一項の清算人について会社法第九百三十七条第一項（第二号ロ及びハに係る部分に限る。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 18-2When the provisions of Article 937, paragraph (1) (limited to the parts involving item (ii), (b) and (c)) of the Companies Act are applied mutatis mutandis pursuant to Article 180-5, paragraph (4) of the Act to a liquidator set forth in Article 180-5, paragraph (1) of the Act, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九百三十七条第一項第二号ロ Article 937, paragraph (1), item (ii),(b)	次条第二項第一号 paragraph (2), item (i) of the following Article	保険業法第百八十四条において準用する次条第二項第一号 item (i), paragraph (2) of the following Article as applied mutatis mutandis pursuant to Article 184 of the Insurance Business Act
第九百三十七条第一項第二号ハ Article 937, paragraph (1), item (ii), (c)	次条第二項第二号 paragraph (2), item (ii) of the following Article	保険業法第百八十四条において準用する次条第二項第二号 paragraph (2), item (ii) of the following Article as applied mutatis mutandis pursuant to Article 184 of the Insurance Business Act

（清算相互会社の代表清算人等について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Representative Liquidator of a Mutual Company in Liquidation)

第十八条の三法第百八十条の九第五項の規定において清算相互会社の代表清算人について会社法第三百四十九条第四項及び第三百五十一条第三項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 18-3(1)When the provisions of Article 349, paragraph (4) and Article 351, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to Article 180-9, paragraph (5) of the Act to the representative liquidator of a mutual company in liquidation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百四十九条第四項及び第三百五十一条第三項 Article 349, paragraph (4) and Article 351, paragraph (3)	株式会社 stock company	清算相互会社 mutual company in liquidation

２法第百八十条の九第五項の規定において民事保全法（平成元年法律第九十一号）第五十六条に規定する仮処分命令により選任された清算相互会社の清算人又は代表清算人の職務を代行する者について会社法第三百五十二条の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 352 of the Companies Act are applied mutatis mutandis pursuant to Article 180-9, paragraph (5) of the Act to the person who is appointed by a provisional disposition order under Article 56 of the Civil Provisional Remedies Act (Act No. 91 of 1989) to perform duties on behalf of the liquidator or the representative liquidator of a mutual company in liquidation, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百五十二条 Article 352	株式会社 stock company	清算相互会社 mutual company in liquidation

３法第百八十条の九第五項の規定において清算相互会社の一時代表清算人の職務を行うべき者について会社法第九百三十七条第一項（第二号ロ及びハに係る部分に限る。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(3)When the provisions of Article 937, paragraph (1) (limited to the parts involving item (ii), (b) and (c)) of the Companies Act are applied mutatis mutandis pursuant to Article 180-9, paragraph (5) of the Act to a person who is to temporarily perform the duties of the representative liquidator of a mutual company in liquidation, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九百三十七条第一項第二号ロ Article 937, paragraph (1), item (ii), (b)	次条第二項第一号 paragraph (2), item (i) of the following Article	保険業法第百八十四条において準用する次条第二項第一号 paragraph (2), item (i) of the following Article as applied mutatis mutandis pursuant to Article 184 of the Insurance Business Act
第九百三十七条第一項第二号ハ Article 937, paragraph (1), item (ii), (c)	次条第二項第二号 paragraph (2), item (ii) of the following Article	保険業法第百八十四条において準用する次条第二項第二号 paragraph (2), item (ii) of the following Article as applied mutatis mutandis pursuant to Article 184 of the Insurance Business Act

（清算人会設置相互会社について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to a Mutual Company with a Board of Liquidators)

第十八条の四法第百八十条の十四第九項の規定において清算人会設置相互会社について会社法第三百六十四条及び第三百六十五条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 18-4When the provisions of Article 364 and Article 365 of the Companies Act are applied mutatis mutandis pursuant to Article 180-14, paragraph (9) of the Act to a mutual company with a board of liquidators, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百六十四条 Article 364	取締役会は the board of directors	清算人会は the board of liquidators
第三百六十五条第一項 Article 365, paragraph (1)	「取締役会 "board of directors."	「清算人会 "board of liquidators."
第三百六十五条第二項 Article 365, paragraph (2)	取締役は a director	清算人は a liquidator
	取締役会に to the board of directors	清算人会に to the board of liquidators

（清算人会設置相互会社の清算人会の運営について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Operations of the Board of Liquidators in a Mutual Company with a Board of Liquidators)

第十八条の五法第百八十条の十五の規定において清算人会設置相互会社の清算人会の運営について会社法第三百六十六条、第三百六十八条、第三百六十九条第一項から第三項まで及び第五項、第三百七十条、第三百七十一条第四項及び第六項並びに第三百七十二条第一項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 18-5When the provisions of Article 366, Article 368, Article 369, paragraphs (1) through (3) and paragraph (5), Article 370, Article 371, paragraphs (4) and (6), and Article 372, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 180-15 of the Act to operations of the board of liquidators in a mutual company with a board of liquidators, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第三百六十六条第一項 Article 366, paragraph (1)	取締役が director	清算人が liquidator
	取締役を director	清算人を liquidator
第三百六十六条第二項 Article 366, paragraph (2)	取締役（ the director designated	清算人（ the liquidator designated
	取締役は directors other than	清算人は liquidators other than
第三百六十六条第三項 Article 366, paragraph (3)	取締役は the directors who	清算人は the liquidators who
第三百六十八条第一項 Article 368, paragraph (1)	各取締役（監査役設置会社にあっては、各取締役及び各監査役） each director (or, for a company with auditors, to each director and each company auditor)	各清算人及び各監査役 each liquidator and company auditor
第三百六十八条第二項 Article 368, paragraph (2)	取締役（監査役設置会社にあっては、取締役及び監査役） directors (or, for a company with auditors, directors and company auditors)	清算人及び監査役 liquidators and company auditors
第三百六十九条第一項 Article 369, paragraph (1)	取締役の the directors	清算人の the liquidators
第三百六十九条第二項 Article 369, paragraph (2)	取締役 Directors	清算人 Liquidators
第三百六十九条第三項 Article 369, paragraph (3)	取締役及び the directors and	清算人及び the liquidators and
第三百六十九条第五項 Article 369, paragraph (5)	取締役であって Directors	清算人であって Liquidators
第三百七十条 Article 370	取締役が where directors	清算人が where liquidators
	取締役（ all directors	清算人（ all liquidators
第三百七十一条第四項 Article 371, paragraph (4)	役員又は執行役 officers or executive officers	清算人又は監査役 liquidators or company auditors
第三百七十一条第六項 Article 371, paragraph (6)	第三項において読み替えて適用する第二項各号に掲げる請求又は第四項（前項において準用する場合を含む。以下この項において同じ。）の請求 the requests set forth in each item of paragraph (2) applied pursuant to paragraph (3) following the deemed replacement of terms, or a request under paragraph (4) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph)	第二項各号に掲げる請求又は第四項の請求 the request listed in the items of paragraph (2) or the request referred to in paragraph (4)
	第三項において読み替えて適用する第二項の許可 the permission under paragraph (2) applied pursuant to the provisions of paragraph (3) following the deemed replacement of terms	第二項の許可 the permission under paragraph (2)
第三百七十二条第一項 Article 372, paragraph (1)	取締役、会計参与、監査役又は会計監査人が取締役（監査役設置会社にあっては、取締役及び監査役） In cases where the directors, accounting advisors, company auditors or accounting auditors have notified all directors (or, for a company with auditors, directors and company auditors)	清算人又は監査役が清算人及び監査役 In cases where the liquidators or company auditors have notified all liquidators and company auditors

（清算相互会社について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to a Mutual Company in Liquidation)

第十八条の六法第百八十条の十七の規定において清算相互会社について会社法第四百九十六条第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 18-6When the provisions of Article 496, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to Article 180-17 of the Act to a mutual company in liquidation, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第四百九十六条第一項 Article 496, paragraph (1)	第三百十九条第一項 Article 319, paragraph (1)	保険業法第四十一条第一項において準用する第三百十九条第一項 Article 319, paragraph (1) as applied mutatis mutandis pursuant to Article 41, paragraph (1) of the Insurance Business Act

（相互会社の清算に関する登記について準用する会社法等の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Registration of a Mutual Company's Liquidation)

第十八条の七法第百八十三条第二項の規定において相互会社の清算に関する登記について会社法第九百二十八条第一項及び第三項並びに第九百二十九条（第一号に係る部分に限る。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 18-7(1)When the provisions of Article 928, paragraphs (1) and (3), and Article 929 (limited to the part involving item (i)) of the Companies Act are applied mutatis mutandis pursuant to Article 183, paragraph (2) of the Act to the registration of a mutual company's liquidation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九百二十八条第一項 Article 928, paragraph (1)	第四百七十八条第一項第一号 Article 478, paragraph (1), item (i)	保険業法第百八十条の四第一項第一号 Article 180-4, paragraph (1), item (i) of the Insurance Business Act
第九百二十八条第三項 Article 928, paragraph (3)	第一項各号に掲げる事項を、清算持分会社にあっては前項各号 the matters listed in the items of paragraph (1) are registered in the case of a liquidating stock company and the matters listed in the items of the preceding paragraph are registered in the case of a liquidating membership company	第一項各号 the matters listed in items of paragraph (1) are registered
第九百二十九条第一号 Article 929, item (i)	第五百七条第三項 Article 507, paragraph (3)	保険業法第百八十三条第一項において準用する第五百七条第三項 Article 507, paragraph (3) as applied mutatis mutandis pursuant to Article 183, paragraph (1) of the Insurance Business Act

２法第百八十三条第二項の規定において相互会社の清算に関する登記について商業登記法第七十三条第二項及び第三項、第七十四条第一項並びに第七十五条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 73, paragraphs (2) and (3), Article 74, paragraph (1), and Article 75 of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 183, paragraph (2) of the Act to the registration of a mutual company's liquidation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第七十三条第二項 Article 73, paragraph (2)	会社法第四百七十八条第一項第二号又は第三号 Article 478, paragraph (1), item (ii) or (iii) of the Companies Act	保険業法第百八十条の四第一項第二号又は第三号 Article 180-4, paragraph (1), item (ii) or (iii) of the Insurance Business Act,
第七十三条第三項及び第七十四条第一項 Article 73, paragraph (3) and Article 74, paragraph (1)	裁判所 the court	内閣総理大臣又は裁判所 the Prime Minister or the court
第七十五条 Article 75	会社法第五百七条第三項 Article 507, paragraph (3) of the Companies Act	保険業法第百八十三条第一項において準用する会社法第五百七条第三項 Article 507, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 183, paragraph (1) of the Insurance Business Act

（清算相互会社について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to a Mutual Company in Liquidation)

第十八条の八法第百八十四条の規定において清算相互会社について会社法第五百二十一条、第五百二十二条第二項、第五百三十六条第三項、第五百四十二条第一項及び第九百三十八条第二項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 18-8When the provisions of Article 521, Article 522, paragraph (2), Article 536, paragraph (3), Article 542, paragraph (1) and Article 938, paragraph (2) of the Companies Act are applied mutatis mutandis under the provisions of Article 184 of the Act to a mutual company in liquidation, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第五百二十一条 Article 521	第四百九十二条第三項 Article 492, paragraph (3)	保険業法第百八十条の十七において準用する第四百九十二条第三項 Article 492, paragraph (3) as applied mutatis mutandis pursuant to Article 180-17 of the Insurance Business Act
第五百二十二条第二項 Article 522, paragraph (2)	この法律 this Act or	保険業法、この法律 the Insurance Business Act, this Act or
第五百三十六条第三項 Article 536, paragraph (3)	の規定 the provisions of paragraph (1)	（第一項第四号を除く。）の規定 the provisions of paragraph (1) (excluding paragraph (1), item (iv))
第五百四十二条第一項 Article 542, paragraph (1)	第四百二十三条第一項に規定する役員等 qualified officers provided for in Article 423, paragraph (1)	保険業法第五十三条の三十三第一項に規定する役員等 officers, etc. provided for in Article 53-33, paragraph (1) of the Insurance Business Act
第九百三十八条第二項第一号 Article 938, paragraph (2), item (i)	第四百七十九条第四項において準用する第三百四十六条第二項又は第四百八十三条第六項において準用する第三百五十一条第二項 under the provisions of Article 346, paragraph (2) as applied mutatis mutandis pursuant to Article 479, paragraph (4) or Article 351, paragraph (1) as applied mutatis mutandis pursuant to Article 483, paragraph (6)	保険業法第百八十条の五第四項において準用する同法第五十三条の十二第二項又は同法第百八十条の九第五項において準用する第三百五十一条第二項 under the provisions of Article 53-12, paragraph (2) of the Insurance Business Act as applied mutatis mutandis pursuant to Article 180-5, paragraph (4) of that Act or under Article 351, paragraph (2) of this Act as applied mutatis mutandis pursuant to Article 180-9, paragraph (5) of the Insurance Business Act

（日本に支店等を設けない外国保険業者の締結できる保険契約）

(Insurance Contracts That May Be Concluded by a Foreign Insurer Without Branch Offices in Japan)

第十九条法第百八十六条第一項本文に規定する政令で定める保険契約は、次に掲げるものとする。

Article 19The insurance contract specified by Cabinet Order, prescribed in the main text of Article 186, paragraph (1) of the Act, is as follows:

一再保険契約

(i)a reinsurance contract;

二国際海上運送に使用される日本国籍の船舶及びこれにより国際間で運送中の貨物並びにこれらのものから生ずる責任のいずれか又はすべてを対象とする保険契約

(ii)an insurance contract that covers, in whole or in part, vessels with Japanese nationality used for international maritime transportation, cargo being internationally transported by those vessels, and obligations arising from these;

三商業航空に使用される日本国籍の航空機及びこれにより国際間で運送中の貨物並びにこれらのものから生ずる責任のいずれか又はすべてを対象とする保険契約

(iii)an insurance contract that covers, in whole or in part, aircrafts with Japanese nationality used for commercial flights, cargo being internationally transported by these aircrafts, and obligations arising from these; and

四その他内閣府令で定める保険契約

(iv)any other insurance contract specified by Cabinet Office Order.

（条件付の免許を付与する場合において限定される保険の引受けの相手方）

(The Other Party to Insurance Underwritten that are Limited in Granting a Conditional License)

第二十条法第百八十八条第一項に規定する政令で定める者は、日本国とアメリカ合衆国との間の相互協力及び安全保障条約第六条に基づく施設及び区域並びに日本国における合衆国軍隊の地位に関する協定第一条に規定する合衆国軍隊の構成員、軍属及び家族その他の外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第六条第一項第六号に規定する非居住者とする。

Article 20The persons specified by Cabinet Order as prescribed in Article 188, paragraph (1) of the Act, are the members of the United States armed forces, the civilian component, and their dependents provided for in Article 1 of the "Agreement under Article VI of the Treaty of Mutual Cooperation and Security between Japan and the United States of America Regarding Facilities and Areas and the Status of United States Armed Forces in Japan", and any other non-residents as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949).

（条件付の免許を受けた外国生命保険会社等に対して適用しない規定）

(Provisions Not Applicable to Conditionally Licensed Foreign Life Insurance Companies)

第二十一条法第百八十八条第二項に規定する政令で定める規定は、法第百九十二条第五項及び第六項の規定、法第百九十四条の規定、法第百九十六条の規定、法第百九十七条の規定、法第百九十九条において準用する法第九十七条第二項、第九十七条の二第一項及び第二項、第九十八条第一項（第二号から第十五号までに係る部分に限る。）及び第三項から第九項まで、第九十九条、第百五条の二、第百十一条第一項及び第三項から第六項まで、第百十二条、第百十四条から第百十八条まで並びに第百二十条から第百二十二条までの規定並びに法第二百四条第一項（改善計画の提出及び変更に係る部分に限る。）の規定とする。

Article 21The provisions specified by Cabinet Order as prescribed in Article 188, paragraph (2) of the Act, are the provisions of Article 192, paragraphs (5) and (6) of the Act; Article 194 of the Act; Article 196 of the Act; Article 197 of the Act; Article 97, paragraph (2), Article 97-2, paragraphs (1) and (2), Article 98, paragraph (1) (limited to the parts involving items (ii) through (xv)) and paragraphs (3) through (9), Article 99, Article 105-2, Article 111, paragraph (1) and paragraphs (3) through (6), Article 112, Articles 114 through 118 and Articles 120 through 122 of the Act as applied mutatis mutandis pursuant to Article 199 of the Act; and Article 204, paragraph (1) of the Act (limited to the part related to the submission or change of the improvement plan).

（条件付の免許を受けた外国生命保険会社等に対する特例）

(Special Provisions on Conditionally Licensed Foreign Life Insurance Companies)

第二十二条法第百八十八条第一項の条件が付された法第百八十五条第一項の免許を受けた外国生命保険会社等（以下この条及び第二十四条において「条件付免許外国生命保険会社等」という。）に係る法第百九十五条の規定の適用については、同条中「事業年度ごとに」とあるのは「金融庁長官が必要と認めて指定した事業年度について」と、「当該事業年度終了後相当の期間内に」とあるのは「金融庁長官の指定した日までに」とする。

Article 22(1)For the purpose of application of the provisions of Article 195 of the Act in relation to a foreign insurance company, etc. licensed pursuant to Article 185, paragraph (1) of the Act under the conditions set forth in Article 188, paragraph (1) of the Act (hereinafter referred to as a "conditionally licensed foreign life insurance company, etc." in this Article and Article 24), the terms "for each business year" and "within a reasonable period of time following the end of the business year" in that Article are deemed to be replaced with "for each business year designated by the Commissioner of the Financial Services Agency as found necessary by the Commissioner" and "no later than the date designated by the Commissioner of the Financial Services Agency", respectively.

２条件付免許外国生命保険会社等に係る法第百九十九条において準用する法第百十条第一項の規定の適用については、同項中「日本における事業年度ごとに」とあるのは、「金融庁長官が必要と認めて指定した日本における事業年度について」とする。

(2)For the purpose of application of the provisions of Article 110, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act in relation to a conditionally licensed foreign life insurance company, etc., the term "for each business year in Japan" in that paragraph is deemed to be replaced with "for each business year in Japan that is designated by the Commissioner of the Financial Services Agency as found necessary by the Commissioner".

３条件付免許外国生命保険会社等に係る法第二百三条の規定の適用については、同条中「第百八十七条第三項第二号から第四号まで」とあるのは、「第百八十七条第三項第二号」とする。

(3)For the purpose of application of the provisions of Article 203 of the Act in relation to a conditionally licensed foreign life insurance company, etc., the term "Article 187, paragraph (3), items (ii) through (iv)" in that Article is deemed to be replaced with "Article 187, paragraph (3), item (ii)".

４条件付免許外国生命保険会社等が法第百八十七条第三項第二号に掲げる書類に定めた事項を変更しようとする場合における法第二百七条において準用する法第百二十三条から第百二十五条までの規定の適用については、法第二百七条において準用する法第百二十三条第一項中「第百八十七条第三項第二号から第四号までに掲げる書類」とあるのは「第百八十七条第三項第二号に掲げる書類」と、法第二百七条において準用する法第百二十四条中「次の各号に掲げる事項」とあるのは「第一号に掲げる事項」と、「当該各号に定める基準」とあるのは「同号に定める基準」と、同条第一号中「第百八十七条第三項第二号及び第三号に掲げる書類」とあるのは「第百八十七条第三項第二号に掲げる書類」と、法第二百七条において準用する法第百二十五条中「又は第四号イからハまでに掲げる基準」とあるのは「に掲げる基準」とする。

(4)For the purpose of application of provisions of Articles 123 through 125 of the Act as applied mutatis mutandis pursuant to Article 207 of the Act to cases where a conditionally licensed foreign insurance company, etc. seeks to change the particulars specified in the document set forth in Article 187, paragraph (3), item (ii) of the Act, the phrase "the documents set forth in Article 187, paragraph (3), items (ii) through (iv)" in Article 123, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 207 of the Act is deemed to be replaced with "the documents set forth in Article 187, paragraph (3), item (ii)"; the phrases "particulars set forth in each of the following items" and "standards prescribed in the relevant item" in Article 124 of the Act as applied mutatis mutandis pursuant to Article 207 of the Act are deemed to be replaced with "particulars set forth in item (i)" and "standards prescribed in that item", respectively; the phrase "the documents set forth in Article 187, paragraph (3), items (ii) and (iii)" in item (i)" in that Article is deemed to be replaced with "the documents set forth in Article 187, paragraph (3), item (ii)"; and the phrase "the standards set forth in Article 5, paragraph (1), item (iii), (a) through (e) of or item (iv), (a) through (c)" in Article 125 of the Act as applied mutatis mutandis pursuant to Article 207 of the Act are deemed to be replaced with "the standards set forth in Article 5, paragraph (1), item (iii), (a) through (e)".

（免許申請手続等の特例）

(Special Provisions on License Application Procedures)

第二十三条法第百八十八条第一項に規定する場合における法第百八十五条第一項の免許の申請（以下この条において「条件付免許の申請」という。）をする外国保険業者は、法第百八十七条第一項の免許申請書に、同項各号に掲げる事項のほか、保険金額が外国通貨で表示された保険契約で第二十条に規定する者を相手方とするものに係る業務のみを行う旨を付記しなければならない。

Article 23(1)When the provisions of Article 188, paragraph (1) of the Act apply, a foreign insurer filing an application for a license under Article 185, paragraph (1) of the Act (hereinafter referred to as "application for a conditional license" in this Article) must, in addition to the particulars listed in the items of Article 187, paragraph (1) of the Act, add a statement in its written application for a license under that paragraph, to the effect that its business will be limited to that related to insurance contracts in which the amounts of insurance proceeds are denominated in foreign currencies and the other parties to the contracts are the parties specified in Article 20.

２条件付免許の申請をする外国保険業者に係る法第百八十七条第三項の規定の適用については、同項中「次に掲げる書類」とあるのは、「第一号及び第二号に掲げる書類」とする。

(2)For the purpose of application of the provisions of Article 187, paragraph (3) of the Act in relation to a foreign insurer filing an application for a conditional license, the term "the following documents" in that paragraph is deemed to be replaced with "the documents set forth in items (i) and (ii)".

３条件付免許の申請があった場合における法第百八十七条第五項において準用する法第五条第一項の規定の適用については、同項各号列記以外の部分中「次に掲げる基準」とあるのは「第一号から第三号までに掲げる基準」と、同項第三号中「第百八十七条第三項第二号及び第三号」とあるのは「第百八十七条第三項第二号」とする。

(3)For the purpose of application of the provisions of Article 5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 187, paragraph (5) of the Act where an application for a conditional license has been filed, the term "the following standards" in the provisions other than that of each item listed in that paragraph is deemed to be replaced with "the standards set forth in items (i) through (iii)"; and the term "Article 187, paragraph (3), items (ii) and (iii)" in item (iii) of that paragraph is deemed to be replaced with "Article 187, paragraph (3), item (ii)".

（外国保険会社等の供託金の額）

(Amount to Be Deposited by a Foreign Insurance Company)

第二十四条法第百九十条第一項に規定する政令で定める額は、外国保険会社等（条件付免許外国生命保険会社等を除く。）にあっては二億円、条件付免許外国生命保険会社等にあっては千万円とする。

Article 24The amount specified by Cabinet Order as prescribed in Article 190, paragraph (1) of the Act is two hundred million yen for a foreign insurance company, etc. (excluding a conditionally licensed foreign insurance company, etc.); and ten million yen for a conditionally licensed foreign insurance company, etc.

（供託金の全部又は一部に代わる契約の内容）

(Content of a Contract in Lieu of All or Part of Deposit)

第二十五条外国保険会社等は、法第百九十条第三項の契約を締結する場合には、銀行その他内閣府令で定める金融機関を相手方とし、その内容を次に掲げる要件に適合するものとしなければならない。

Article 25When a foreign insurance company, etc. concludes a contract referred to in Article 190, paragraph (3) of the Act, the company must have a bank or other financial institution specified by Cabinet Office Order as the other party thereto, and the terms and conditions of the contract must satisfy the following requirements:

一法第百九十条第四項の規定による内閣総理大臣の命令を受けたときは、当該外国保険会社等のために当該命令に係る額の供託金が遅滞なく供託されるものであること。

(i)that, when an order of the Prime Minister pursuant to the provisions of Article 190, paragraph (4) of the Act has been issued, deposit in the amount specified by the order will be deposited without delay on behalf of the foreign insurance company, etc.;

二一年以上の期間にわたって有効な契約であること。

(ii)that the contract is effective for a period of one year or longer; and

三金融庁長官の承認を受けた場合を除き、契約を解除し、又は契約の内容を変更することができないものであること。

(iii)that the contract may not be canceled, and the terms and conditions of the contract may not be changed, unless the company has obtained approval from the Commissioner of the Financial Services Agency.

（権利の実行の手続）

(Procedures for the Enforcement of Rights)

第二十六条法第百九十条第六項の権利（以下この条から第二十八条までにおいて単に「権利」という。）を有する者は、金融庁長官に対し、その権利の実行の申立てをすることができる。

Article 26(1)A person who holds rights under Article 190, paragraph (6) of the Act (hereinafter simply referred to as the "rights" in this Article through Article 28) may file a petition for the enforcement of the rights with the Commissioner of the Financial Services Agency.

２金融庁長官は、前項の申立てがあった場合において、当該申立てを理由があると認めるときは、法第百九十条第一項、第二項、第四項又は第八項の規定により供託された供託金につき権利を有する者に対し、六十日を下らない一定の期間内に権利の申出をすべきこと及びその期間内に申出をしないときは配当手続から除斥されるべきことを公示し、かつ、その旨を前項の申立てをした者（次項及び第四項において「申立人」という。）及び当該供託金に係る外国保険会社等（当該外国保険会社等が法第百九十条第三項の契約を締結している場合においては、当該契約の相手方を含む。第四項及び第五項において同じ。）に通知しなければならない。

(2)When a petition set forth in the preceding paragraph has been filed and the Commissioner of the Financial Services Agency finds the petition to have reasonable grounds, the Commissioner must issue a public notice notifying persons who have a right to the deposit deposited pursuant to the provisions of Article 190, paragraph (1), (2), (4) or (8) of the Act that they must declare their rights within a fixed period of time not shorter than 60 days and that they will be excluded from the distribution process if they fail to declare their rights within that period, and must also notify the person who filed the petition under the preceding paragraph (referred to as the "petitioner" in the following paragraph and paragraph (4)) and the foreign insurance company, etc. for which the deposit was made (if the foreign insurance company, etc. has concluded a contract under Article 190, paragraph (3) of the Act, including the other party to the contract; the same applies in paragraphs (4) and (5)) to that effect.

３前項の規定による公示があった後は、申立人がその申立てを取り下げた場合においても、権利の実行の手続の進行は、妨げられない。

(3)Once the public notice under the preceding paragraph has been given, even in the event that the petitioner withdraws the petition, this does not prevent the process for the enforcement of the rights from proceeding.

４金融庁長官は、第二項の期間が経過した後、遅滞なく、権利の調査をしなければならない。この場合において、金融庁長官は、あらかじめ期日及び場所を公示し、かつ、当該外国保険会社等に通知して、申立人、当該期間内に権利の申出をした者及び当該外国保険会社等に対し、権利の存否及びその権利によって担保される債権の額について証拠を提示し、及び意見を述べる機会を与えなければならない。

(4)The Commissioner of the Financial Services Agency must assess the rights without delay after the period referred to in paragraph (2) has elapsed. In this case, the Commissioner of the Financial Services Agency must give public notice of the date and place in advance, and notify the foreign insurance company, etc. of the information, and provide the petitioner, the person who has declared their rights within the designated period, and the foreign insurance company, etc. with an opportunity to present evidence and state their opinions as to the existence of the rights and the amount of the claims secured by the rights.

５金融庁長官は、前項の規定による調査の結果に基づき、遅滞なく配当表を作成し、これを公示し、かつ、当該外国保険会社等に通知しなければならない。

６配当は、前項の規定による公示をした日から百十日を経過した後、配当表に従い実施するものとする。

(6)The distribution must be implemented in accordance with the distribution list, after 110 days have elapsed since the day that the public notice was given pursuant to the provisions of the preceding paragraph.

（供託金の取戻し）

(Return of Deposits)

第二十七条法第百九十条第十項に規定する供託金を供託した者（次項において「供託者」という。）は、同条第十項各号のいずれかに該当する場合には、金融庁長官に対し、同項の規定による供託金の取戻し（以下この条において「供託金の取戻し」という。）の申立てをすることができる。ただし、前条の権利の実行の手続がとられている間は、この限りでない。

Article 27(1)A person who has deposited a deposit pursuant to the provisions of Article 190, paragraph (10) of the Act (referred to as the "depositor" in the following paragraph) may, if any of the items of paragraph (10) of that Article applies, file a petition for return of the deposit under that paragraph (hereinafter referred to as "return of the deposit" in this Article) with the Commissioner of the Financial Services Agency; provided, however, that this does not apply to the period during which the procedures for the enforcement of rights under the preceding Article are still pending.

２前項の申立てがあった場合において当該申立てをした供託者のほかに当該供託金に係る他の供託者がいるときは、当該他の供託者についても供託金の取戻しの申立てがあったものとみなす。

(2)When a petition under the preceding paragraph has been filed, and there is any other depositor in connection with the deposit in addition to the depositor who has filed the petition, the petition for return of the deposit is deemed to have been filed for the relevant other depositor as well.

３金融庁長官は、第一項の申立てがあった場合には、当該供託金につき権利を有する者に対し、六月を下らない一定の期間内に権利の申出をすべきこと及びその期間内に申出をしないときは配当手続から除斥されるべきことを公示し、かつ、当該供託金に係る外国保険会社等であった者（その者が法第百九十条第三項の契約の締結をしている場合においては、当該契約の相手方を含む。）に通知しなければならない。

(3)When a petition set forth in paragraph (1) has been filed, the Commissioner of the Financial Services Agency must issue a public notice notifying persons who have a right to the deposits that they must declare their rights within a fixed period of time not shorter than 60 days and that they will be excluded from the distribution process if they fail to declare their rights within that period, and also notify the person that formerly was the foreign insurance company, etc. for which the deposit was made (if that person has concluded a contract under Article 190, paragraph (3) of the Act, the other party to the contract is included) thereof.

４金融庁長官は、前項の期間内に権利の申出がなかった場合には、供託金の取戻しを承認するものとする。

(4)When no declaration has been made with respect to the rights within the period of time specified in the preceding paragraph, the Commissioner of the Financial Services Agency is to approve the return of the deposit.

５前条第四項から第六項までの規定は、第三項の期間内に権利の申出があった場合について準用する。この場合において、前条第四項中「第二項」とあるのは「次条第三項」と、「当該外国保険会社等に通知して、申立人」とあるのは「当該供託金に係る外国保険会社等であった者（その者が法第百九十条第三項の契約の締結をしている場合においては、当該契約の相手方を含む。以下この項及び次項において「供託金関係者」という。）に通知して」と、「当該外国保険会社等に対し」とあるのは「当該供託金関係者に対し」と、同条第五項中「当該外国保険会社等」とあるのは「当該供託金関係者」と読み替えるものとする。

(5)The provisions of paragraphs (4) through (6) of the preceding Article apply mutatis mutandis to cases where rights have been declared within the period set forth in paragraph (3). In such a case, the term "paragraph (2)" in paragraph (4) of the preceding Article is deemed to be replaced with "paragraph (3) of the following Article"; the term "notify the foreign insurance company, etc. of the information, and provide the petitioner" in that paragraph is deemed to be replaced with "notify the party who was formerly the foreign insurance company, etc. related to the deposit (where that party has concluded a contract under Article 190, paragraph (3) of the Act, the counterparty to that contract is included; hereinafter referred to as the "parties relevant to the deposit" in paragraph (3) and the following paragraph), and provide"; the term "and the foreign insurance company, etc." is deemed to be replaced with "and the parties relevant to the deposit"; and the term "the foreign insurance company, etc." in paragraph (5) of that Article is deemed to be replaced with "the parties relevant to the deposit".

６金融庁長官は、第三項の期間内に権利の申出があった場合には、前項において準用する前条第四項から第六項までの規定による手続をとった後に供託金の残額があるときに限り、当該残額についての供託金の取戻しを承認するものとする。

(6)When rights have been declared within the period referred to in paragraph (3), the Commissioner of the Financial Services Agency is to approve the return of the deposit, only to the extent of the amount that remains after completion of the procedures under paragraphs (4) through (6) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraphs.

（供託金に代わる有価証券の換価）

(Realization of Securities in Lieu of Deposits)

第二十八条金融庁長官は、法第百九十条第九項の規定により有価証券が供託されている場合において、権利の実行に必要があるときは、当該有価証券を換価することができる。この場合において、換価の費用は、換価代金から控除する。

Article 28If securities have been deposited pursuant to the provisions of Article 190, paragraph (9) of the Act and it is necessary for enforcement of the rights, the Commissioner of the Financial Services Agency may realize the securities. In this case, the expenses incurred in relation to the realization of those securities are deducted from the proceeds of the realization.

（親金融機関等及び子金融機関等の範囲）

(Scope of Parent Financial Institutions and Subsidiary Financial Institutions)

第二十八条の二法第百九十三条の二第二項に規定する政令で定める者は、次に掲げる者とする。

Article 28-2(1)The entities specified by Cabinet Order as prescribed in Article 193-2, paragraph (2) of the Act are the following entities:

一当該外国保険会社等の親法人等

(i)the parent corporation, etc. of the foreign insurance company, etc.;

二当該外国保険会社等の親法人等の子法人等（自己並びに前号及び第三項第一号に掲げる者を除く。）

(ii)a subsidiary corporation, etc. of the parent corporation, etc. of the foreign insurance company, etc. (excluding the foreign insurance company, etc. itself and entities set forth in the preceding item and paragraph (3), item (i));

三当該外国保険会社等の親法人等の関連法人等（第三項第二号に掲げる者を除く。）

(iii)an affiliated corporation, etc. of the parent corporation, etc. of the foreign insurance company, etc. (excluding an entity set forth in paragraph (3), item (ii));

四当該外国保険会社等の総株主等の議決権の百分の五十を超える議決権を保有する個人（以下この号において「特定個人株主等」という。）に係る次に掲げる会社、組合その他これらに準ずる事業体（外国におけるこれらに相当するものを含み、自己並びに前三号及び第三項各号に掲げる者を除く。以下この号において「法人等」という。）

(iv)the following company, partnership, or other business entity equivalent thereto (including equivalent entities in foreign states, and excluding the foreign insurance company, etc. itself and entities set forth in the preceding three items and the items of paragraph (3); hereinafter referred to as a "corporation, etc." in this item) that is associated with an individual who holds voting rights exceeding fifty percent of all shareholders' voting rights in the foreign insurance company, etc. (hereinafter referred to as a "specified individual shareholder, etc." in this item):

イ当該特定個人株主等が総株主等の議決権の百分の五十を超える議決権を保有する法人等（当該法人等の子法人等及び関連法人等を含む。）

(a)a corporation, etc. in which a specified individual shareholder, etc. holds voting rights exceeding fifty percent of all shareholders' voting rights (including a subsidiary corporation, etc. and an affiliated corporation, etc. of the corporation, etc.); or

ロ当該特定個人株主等が総株主等の議決権の百分の二十以上百分の五十以下の議決権を保有する法人等

(b)a corporation, etc. in which the specified individual shareholder, etc. holds voting rights that are at least twenty percent and up to fifty percent of all shareholders' voting rights.

２法第百九十三条の二第二項に規定する政令で定める金融業を行う者は、第十三条の八第二項各号（第四号、第六号及び第七号を除く。）に掲げる者とする。

(2)The entities specified by Cabinet Order as persons engaged in financial business as prescribed in Article 193-2, paragraph (2) of the Act are the entities set forth in the items of Article 13-8, paragraph (2) (excluding items (iv), (vi) and (vii)).

３法第百九十三条の二第三項に規定する政令で定める者は、次に掲げる者とする。

(3)The entities specified by Cabinet Order as prescribed in Article 193-2, paragraph (3) of the Act are the following entities:

一当該外国保険会社等の子法人等

(i)a subsidiary corporation, etc. of the foreign insurance company, etc.; and

二当該外国保険会社等の関連法人等

(ii)an affiliated corporation, etc. of the foreign insurance company, etc.

４法第百九十三条の二第三項に規定する政令で定める金融業を行う者は、第十三条の八第二項第一号から第三号まで及び第十号から第十三号までに掲げる者とする。

(4)The entities specified by Cabinet Order as persons engaged in financial business as prescribed in Article 193-2, paragraph (3) of the Act are entities set forth in Article 13-8, paragraph (2), items (i) through (iii) and items (x) through (xiii).

（外国保険会社等の特殊関係者）

(Specific Interested Parties of a Foreign Insurance Company)

第二十九条法第百九十四条本文に規定する政令で定める特殊の関係のある者は、次に掲げる者とする。

Article 29The entities specified by Cabinet Order as entities in a unique relationship with a foreign insurance company, etc. as prescribed in the main text of Article 194 of the Act, are the following entities:

一当該外国保険会社等の子法人等

(i)a subsidiary corporation, etc. of the foreign insurance company, etc.;

二当該外国保険会社等を子法人等とする親法人等

(ii)the parent corporation, etc. whose subsidiary corporations, etc. include the foreign insurance company, etc.;

三前号に掲げる者の子法人等（当該外国保険会社等及び第一号に掲げる者を除く。）

(iii)a subsidiary corporation, etc. of the entity set forth in the preceding item (excluding the foreign insurance company, etc. itself and the entity set forth in item (i));

四当該外国保険会社等の関連法人等

(iv)an affiliated corporation, etc. of the foreign insurance company, etc.; and

五第二号に掲げる者の関連法人等（前号に掲げる者を除く。）

(v)an affiliated corporation, etc. of the entity set forth in item (ii) (excluding the entity set forth in the preceding item).

（外国相互会社の使用人等について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to Employees of a Foreign Mutual Company)

第二十九条の二法第百九十八条第一項の規定において外国相互会社の使用人について会社法第十条、第十二条第一項及び第十三条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 29-2(1)When the provisions of Article 10, Article 12, paragraph (1) and Article 13 of the Companies Act are applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Act to the employees of a foreign mutual company, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第十条 Article 10	本店又は支店 head office or branch office	日本における事務所 office in Japan
第十二条第一項第三号 Article 12, paragraph (1), item (iii)	他の会社又は商人（会社を除く。第二十四条において同じ。） any other company or merchant (excluding any company; the same applies in Article 24)	会社（外国会社を含む。以下同じ。）若しくは他の相互会社（外国相互会社を含む。）又は商人（会社を除く。） a company (including a foreign company; the same applies hereinafter) or other mutual company (including a foreign mutual company) or merchant (excluding a merchant that is incorporated as a company)
第十二条第一項第四号 Article 12, paragraph (1), item (iv)	他の会社の取締役、執行役又は業務を執行する社員 a director, executive officer or any member who executes the operation of any other company	会社の取締役、執行役若しくは業務を執行する社員又は他の相互会社（外国相互会社を含む。）の取締役若しくは執行役 a director, executive officer or any other member who administers the business operations of a company; or a director or executive officer of any other mutual company (including a foreign mutual company)
第十三条 Article 13	本店又は支店 the head office or any branch office	日本における事務所 the office in Japan

２法第百九十八条第一項の規定において外国相互会社のために取引の代理又は媒介をする者について会社法第十七条第一項の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 17, paragraph (1) the Companies Act are applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Act to the person acting as an agent or intermediary in transactions for a foreign mutual company, the technical replacement of terms in connection with the relevant provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第十七条第一項第二号 Article 17, paragraph (1), item (ii)	他の会社の取締役、執行役又は業務を執行する社員 a director, executive officer or any member who executes operation of any other company	会社の取締役、執行役若しくは業務を執行する社員又は他の相互会社（外国相互会社を含む。）の取締役若しくは執行役 a director, executive officer or any other member who executes the business of a company; or a director or executive officer of any other mutual company (including a foreign mutual company)

３法第百九十八条第一項の規定において外国相互会社が事業を譲渡し、又は事業若しくは営業を譲り受けた場合について会社法第二十一条から第二十三条の二までの規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(3)When the provisions of Article 21 and Article 23-2 of the Companies Act are applied mutatis mutandis pursuant to Article 198, paragraph (1) of the Act to the case when a foreign mutual company transfers its business, or acquires business or operations, the technical replacement of terms in connection with these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第二十一条 Article 21	譲渡会社 transferor company	譲渡外国相互会社 transferor foreign mutual company
第二十二条第一項 Article 22, paragraph (1)	事業を譲り受けた会社 any company to which any business is transferred	外国相互会社の事業を譲り受けた会社若しくは外国相互会社若しくは商人（会社を除く。以下この項及び次項において同じ。）又は会社若しくは外国相互会社の事業若しくは商人の営業を譲り受けた外国相互会社 any company, foreign mutual company or merchant (excluding a company; hereinafter the same applies in this paragraph and the following paragraph) which acquired business of a foreign mutual company; or a foreign mutual company which acquired business of a company, foreign mutual company or operation of a merchant
	譲受会社 assignee company	譲受者 assignee
	譲渡会社の商号 trade name of the transferor company	譲渡外国相互会社の名称又は事業を譲渡した会社若しくは営業を譲渡した商人の商号 name of the transferor foreign mutual company, or the name company which has transferred its business or merchant which has transferred its operation
	譲渡会社の事業 business of the transferor company	譲渡外国相互会社若しくは事業を譲渡した会社又は営業を譲渡した商人（以下この章において「譲渡者」という。）の事業又は営業 business or operation of the transferor foreign mutual company, the company which has transferred its business or merchant which has transferred its operation (hereinafter referred to as a "transferor") in this Chapter
第二十二条第二項 Article 22, paragraph (2)	事業 business	事業又は営業 business or operation
	譲受会社がその本店の所在地において譲渡会社 in cases where the assignee company registers, at the location of its head office, without delay after it has accepted the assignment of the business, a statement to the effect that it will not be liable for the performance of the obligations of the assignor company	会社若しくは相互会社である譲受者がその本店若しくは日本における主たる店舗（保険業法第百八十七条第一項第四号に規定する日本における主たる店舗をいう。以下この項において同じ。）の所在地において譲渡外国相互会社の債務を弁済する責任を負わない旨を登記した場合、商人である譲受者が譲渡外国相互会社の債務を弁済する責任を負わない旨を登記した場合又は外国相互会社である譲受者がその日本における主たる店舗の所在地において事業を譲渡した会社若しくは外国相互会社若しくは営業を譲渡した商人 when, without delay after it has been assigned the business, an assignee that is a company or a mutual company has registered, at the place in which its head office or a principal branch in Japan (meaning a principal branch in Japan as defined in Article 187, paragraph (1), item (iv) of the Insurance Business Act; hereinafter the same applies in this paragraph) is located, a statement to the effect that it will not be liable to perform the obligations of the transferor foreign mutual company; when, without delay after it has been assigned the business, an assignee that is a merchant has registered a statement to the effect that it will not be liable to perform the obligations of the transferor foreign mutual company; or when, without delay after it has been assigned the business, an assignee that is a mutual company has registered, at the place in which its principal branch is located in Japan, a statement to the effect that it will not be liable to perform the obligations of the company that has transferred its business, the foreign mutual company or of the merchant that has transferred its business operations.
	譲受会社及び譲渡会社 the assignee company and transferor company	譲受者及び譲渡者 the assignee and transferor
第二十二条第三項 Article 22, paragraph (3)	譲受会社 the assignee company	譲受者 the assignee
	譲渡会社 transferor company	譲渡者 transferor
	事業 business	事業又は営業 business or operation
第二十二条第四項 Article 22, paragraph (4)	譲渡会社 transferor company	譲渡者 transferor
	事業 business	事業又は営業 business or operation
	譲受会社 assignee company	譲受者 assignee
第二十三条第一項 Article 23, paragraph (1)	譲受会社 assignee company	譲受者 assignee
	譲渡会社 transferor company	譲渡者 transferor
	商号 trade name	名称又は商号 name or trade name
	事業 business	事業又は営業 business or operation
第二十三条第二項 Article 23, paragraph (2)	譲受会社 assignee company	譲受者 assignee
	譲渡会社 transferor company	譲渡者 transferor
第二十三条の二第一項 Article 23-2, paragraph (1)	譲渡会社 transferor company	譲渡者 transferor
	譲受会社 assignee company	譲受者 assignee
	事業 business	事業又は営業 business or operation
第二十三条の二第二項 Article 23-2, paragraph (2)	譲受会社 assignee company	譲受者 assignee
	譲渡会社 transferor company	譲渡者 transferor
	事業 business	事業又は営業 business or operation
第二十三条の二第三項 Article 23-2, paragraph (3)	譲渡会社 transferor company	譲渡者 transferor
	譲受会社 assignee company	譲受者 assignee

（移転の対象から除かれる外国保険会社等の日本における保険契約）

(Insurance Contracts Concluded in Japan by Foreign Insurance Companies That Are Excluded from Transfers)

第三十条法第二百十条第一項において準用する法第百三十五条第二項に規定する政令で定める保険契約は、次に掲げるものとする。

Article 30The insurance contracts specified by Cabinet Order as prescribed in Article 135, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 210, paragraph (1) of the Act, are as follows:

一法第二百十条第一項において準用する法第百三十七条第一項の公告（次号において「公告」という。）の時において既に保険事故が発生している日本における保険契約（当該保険事故に係る保険金の支払により消滅することとなるものに限る。）

(i)an insurance contract in Japan under which an insured event has already occurred as of the time of the public notice given under Article 137, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 210, paragraph (1) of the Act (referred to as the "public notice" in the following item) (limited to a contract that expires upon the payment of insurance proceeds in connection with the insured event); and

二公告の時において既に保険期間が終了している日本における保険契約（公告の時において保険期間の中途で解約その他の保険契約の終了の事由が発生しているものを含み、前号に掲げるものを除く。）

(ii)an insurance contract in Japan already expired as of the time of the public notice (including an insurance contract canceled before maturity or one which any other grounds for the termination has occurred as of the time of public notice, and excluding an insurance contract as set forth in the preceding item).

（外国相互会社の登記について準用する会社法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Companies Act That Are Applied Mutatis Mutandis to the Registration of a Foreign Mutual Company)

第三十条の二法第二百十五条の規定において外国相互会社の登記について会社法第九百三十三条第一項（第一号を除く。）、第二項（第七号を除く。）、第三項及び第四項、第九百三十四条第二項、第九百三十五条第二項並びに第九百三十六条第二項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 30-2(1)When the provisions of Article 933, paragraph (1) (excluding item (i)), paragraph (2) (excluding item (vii)), paragraph (3) and paragraph (4), Article 934, paragraph (2), Article 935, paragraph (2), and Article 936, paragraph (2) of the Companies Act are applied mutatis mutandis pursuant to Article 215 of the Act to the registration of a foreign mutual company, the technical replacement of terms connection with in these provisions is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九百三十三条第一項（第一号を除く。） Article 933, paragraph (1) (excluding item (i))	第八百十七条第一項 Article 817, paragraph (1)	保険業法第百九十三条第一項 Article 193, paragraph (1) of the Insurance Business Act
第九百三十三条第一項第二号 Article 933, paragraph (1), item (ii)	営業所 business office	事務所 office
第九百三十三条第二項（第七号を除く。） Article 933, paragraph (2) (excluding item (vii))	第九百十一条第三項各号又は第九百十二条から第九百十四条までの各号 items of Article 911, paragraph (3) or in the items of Articles 912 through 914	保険業法第六十四条第二項各号 items of Article 64, paragraph (2) of the Insurance Business Act
第九百三十三条第二項第三号 Article 933, paragraph (2), item (iii)	日本における同種の会社又は最も類似する会社が株式会社であるときは、第一号 if the same kind of company or the most similar company in Japan is a stock company, the method of giving public notice under the provisions of the governing law prescribed in item (i)	第一号 the means of giving public notice under the provisions of the governing law prescribed in item (i)
第九百三十三条第二項第四号 Article 933, paragraph (2), item (iv)	第八百十九条第三項 Article 819, paragraph (3)	保険業法第百九十三条第二項において準用する第八百十九条第三項 Article 819, paragraph (3) as applied mutatis mutandis pursuant to Article 193, paragraph (2) of the Insurance Business Act
第九百三十三条第二項第五号 Article 933, paragraph (2), item (v)	第九百三十九条第二項の規定による公告方法についての定めがあるときは、その定め if there are provisions with regard to the method of public notice under the provisions of Article 939, paragraph (2), such provisions	保険業法第二百十七条第一項の規定による公告方法の定め the provisions with regard to the means of public notice under Article 217, paragraph (1) of the Insurance Business Act
第九百三十三条第二項第六号ロ Article 933, paragraph (2), item (iv),(b)	第九百三十九条第三項後段 the second sentence of Article 939, paragraph (3)	保険業法第二百十七条第二項後段 the second sentence of Article 217, paragraph (2) of the Insurance Business Act
第九百三十三条第三項 Article 933, paragraph (3)	営業所 business office	事務所 office
	第九百十一条第三項第三号、第九百十二条第三号、第九百十三条第三号又は第九百十四条第三号 in Article 911, paragraph (3), item (iii), Article 912, item (iii), Article 913, item (iii) or Article 914, item (iii)	保険業法第六十四条第二項第二号 in Article 64, paragraph (2), item (ii) of the Insurance Business Act
	支店 branch office	事務所 office
第九百三十三条第四項 Article 933, paragraph (4)	日本における代表者（日本に住所を有するものに限る。）の住所地（日本に営業所を設けた外国会社にあっては、当該営業所の所在地） locations of the domiciles of its representatives in Japan (limited to those whose domicile is in Japan) (or, for a foreign company that has established a business office in Japan, the locality of such business office).	事務所の所在地 locality of the office
第九百三十四条第二項、第九百三十五条第二項及び第九百三十六条第二項 Article 934, paragraph (2), Article 935, paragraph (2) and Article 936, paragraph (2)	営業所 business office	事務所 office

２法第二百十五条の規定において外国相互会社の登記について会社法第九百三十三条第四項の規定を準用する場合における同項において準用する同法第九百十五条第一項の規定に係る技術的読替えは、次の表のとおりとする。

(2)When the provisions of Article 933, paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to Article 215 of the Act to the registration of a foreign mutual company, the technical replacement of terms in connection with the provisions of Article 915, paragraph (1) of that Act as applied mutatis mutandis pursuant to Article 933, paragraph (4) of that Act is as set forth in the following table:

読み替える会社法の規定 Provisions of the Companies Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第九百十五条第一項 Article 915, paragraph (1)	第九百十一条第三項各号又は前三条各号に掲げる事項 the matters listed in the items of Article 911, paragraph (3) or in the items of the preceding three Articles	保険業法第六十四条第二項各号に掲げる事項 the matters set forth in the items of Article 64, paragraph (2) of the Insurance Business Act

（外国相互会社に関する登記について準用する商業登記法の規定の読替え）

(Deemed Replacement of Terms in the Provisions of the Commercial Registration Act That Are Applied Mutatis Mutandis to the Registration of a Foreign Mutual Company)

第三十条の三法第二百十六条の規定において外国相互会社に関する登記について商業登記法の規定を準用する場合においては、同法（第一条の三、第十二条第一項第一号、第十二条の二第五項、第二十七条、第三十三条第一項、第四十四条第二項第二号、第百二十八条、第百二十九条第一項第二号及び第三項並びに第百三十条第一項を除く。）の規定中「商号」とあるのは「名称」と、「本店」とあり、及び「営業所」とあるのは「日本における主たる店舗」と、「代表者」とあるのは「日本における代表者」と読み替えるほか、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

Article 30-3(1)When the provisions of the Commercial Registration Act are applied mutatis mutandis pursuant to Article 216 of the Act to the registration of a foreign mutual company, the terms "trade name," "head office," "business office" and "representative" in that Act (excluding Article 1-3, Article 12, paragraph (1), item (i), Article 12-2, paragraph (5), Article 27, Article 33, paragraph (1), Article 44, paragraph (2), item (ii), Article 128, Article 129, paragraph (1) item (ii) and paragraph (3) and Article 130, paragraph (1)) are deemed to be replaced with "name," "principal branch in Japan," "principal branch in Japan" and "representative in Japan," respectively, and each term or phrase listed in the middle column of the table below that appears in the provisions of that Act listed in the left hand column of that table is deemed to be replaced with the corresponding term or phrase listed in the right hand column of that table.

読み替える商業登記法の規定 Provisions of the Commercial Registration Act whose terms are to be replaced	読み替えられる字句 Original terms	読み替える字句 Replacement terms
第一条の三 Article 1-3	営業所 business office	日本における主たる店舗（保険業法第百八十七条第一項第四号に規定する日本における主たる店舗をいう。以下同じ。） principal branch in Japan (meaning a principal branch in Japan as prescribed in Article 187, paragraph (1), item (iv) of the Insurance Business Act; the same applies hereinafter)
第十二条の二第五項 Article 12-2, paragraph (5)	営業所（会社にあつては、本店） business office (in the case of a company, its head office)	日本における主たる店舗 principal branch in Japan
第二十七条 Article 27	商号の登記は A trade name	名称の登記は A name
	商号が that trade name	名称が that name
	商号と a trade name	商号又は名称と a trade name or name
	営業所（会社にあつては、本店。以下この条において同じ。） business office (in the case of a company, its head office; hereinafter the same applies in this Article)	日本における主たる店舗 principal branch in Japan
	商号の登記に the trade name	商号又は名称の登記に the trade name or name
	営業所の such party's business office	営業所（会社にあつては、本店）又は主たる事務所の business office (in the case of a company, its head office) or principal office
第三十三条第一項 Article 33, paragraph (1)	商号 trade name	名称 name
	営業所（会社にあつては、本店。以下この条において同じ。） business office (or a head office, in case of a company; hereinafter the same applies in this Article)	日本における主たる店舗 principal branch in Japan