ja-jp	５　前各項の規定は、特定有価証券が第一項各号に掲げる有価証券のいずれかに該当する場合について準用する。この場合において、同項本文中「有価証券の発行者である会社」とあるのは「有価証券の発行者である会社（内閣府令で定める有価証券については、内閣府令で定める者を除く。）」と、「特定有価証券を除く」とあるのは「特定有価証券に限る」と、「事業年度ごと」とあるのは「当該特定有価証券につき、内閣府令で定める期間（以下この条において「特定期間」という。）ごと」と、「当該会社の商号、当該会社の属する企業集団及び当該会社の経理の状況その他事業」とあるのは「当該会社が行う資産の運用その他これに類似する事業に係る資産の経理の状況その他資産」と、「当該事業年度」とあるのは「当該特定期間」と、同項ただし書中「当該有価証券が第三号に掲げる有価証券（株券その他の政令で定める有価証券に限る。）に該当する場合においてその発行者である会社（報告書提出開始年度（当該有価証券の募集又は売出しにつき第四条第一項本文、第二項本文若しくは第三項本文又は第二十三条の八第一項本文若しくは第二項の規定の適用を受けることとなつた日の属する事業年度をいい、当該報告書提出開始年度が複数あるときは、その直近のものをいう。）終了後五年を経過している場合に該当する会社に限る。）の当該事業年度の末日及び当該事業年度の開始の日前四年以内に開始した事業年度すべての末日における当該有価証券の所有者の数が政令で定めるところにより計算した数に満たない場合であつて有価証券報告書を提出しなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けたとき、当該有価証券が第四号」とあるのは「当該特定有価証券が第四号」と、「及び当該事業年度の末日における当該有価証券の所有者の数が政令で定める数に満たないとき、並びに」とあるのは「及び」と、同項第四号中「株券、第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等」とあるのは「第二条第二項の規定により有価証券とみなされる有価証券投資事業権利等」と、「当該事業年度又は当該事業年度の開始の日前四年以内に開始した事業年度のいずれかの末日におけるその所有者の数が政令で定める数以上（当該有価証券が同項の規定により有価証券とみなされる有価証券投資事業権利等である場合にあつては、当該事業年度の末日におけるその所有者の数が政令で定める数以上）」とあるのは「当該特定期間の末日におけるその所有者の数が政令で定める数以上」と、第二項中「有価証券の」とあるのは「特定有価証券の」と、第三項中「第一項本文」とあるのは「第五項において準用する第一項本文」と、「発行者」とあるのは「発行者（内閣府令で定める有価証券については、内閣府令で定める者を除く。）」と、「有価証券が」とあるのは「特定有価証券が」と、「その該当することとなつた日」とあるのは「当該特定有価証券につき、その該当することとなつた日」と、「事業年度」とあるのは「特定期間」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	(5) The provisions of the preceding paragraphs apply mutatis mutandis if regulated Securities issued by a company fall under a category specified in an item of paragraph (1). In this case, in the main clause paragraph (1), the phrase "the company that is the Issuer of the Securities" is deemed to be replaced with "the company that is the Issuer of the Securities (other than a person specified by Cabinet Office Ordinance, for Securities that are specified by Cabinet Office Ordinance)", the phrase "excluding regulated Securities" is deemed to be replaced with "limited to regulated Securities", the phrase "the trade name of the company, the financial condition of the corporate group to which the company belongs and the company's own financial condition, other material particulars of the company's business" is deemed to be replaced with "the status of the company's asset accounting in connection with asset management and other similar business conducted by the company, other material particulars of the company's assets", the phrase "for each business year" is deemed to be replaced with "for each of the periods of time specified by Cabinet Office Ordinance for the regulated Securities (hereinafter referred to as a "Specified Period" in this Article)", and the phrase "that business year" is deemed to be replaced with "that Specified Period"; in the proviso to that paragraph, the phrase "this does not apply if the Securities issued by the company fall under the category of Securities specified in item (iii) below (limited to share certificates and other Securities specified by Cabinet Order) and the numbers of holders of the Securities on the last day of that business year and on the last days of each of the business years that began within four years before the day on which that business year began are smaller than the number calculated pursuant to the provisions of Cabinet Order, and the company receives the acknowledgement of the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance, as a company whose non-submission of an Annual Report does not damage the public interest or result in insufficient investor protection (limited to a company that has already had five years elapse since the end of the first year of report submission (meaning the business year that includes the day on which the main clause of Article 4, paragraph (1), the main clause of Article 4, paragraph (2), the main clause of Article 4, paragraph (3), or the main clause of Article 23-8, paragraph (1) or (2) became applicable to the Public Offering or Secondary Distribution of Securities, and if there are two or more First Years of Report Submission, this means the most recent one); nor does it apply if the Securities issued by the company fall under the category of Securities specified in item (iv) below" is deemed to be replaced with "this does not apply if the regulated Securities issued by the company fall under the category of Securities specified in item (iv) below" and the phrase "or the number of holders of the Securities on the last day of that business year is smaller than the number specified by Cabinet Order; nor" is deemed to be replaced with "; nor"; in item (iv) of paragraph (1), the phrase "share certificates, Rights in a Securities Investment Business, etc. that are deemed to be Securities pursuant to Article 2, paragraph (2)" is deemed to be replaced with "Rights in a Securities Investment Business, etc. that are deemed to be Securities pursuant to Article 2, paragraph (2)" and the phrase "for which the number of holders on the last day of the relevant business year or on the last day of any of the business years that began within four years before the day on which the relevant business year began is at least the number specified by Cabinet Order (or, for Rights in a Securities Investment Business, etc. that are deemed to be Securities pursuant to Article 2, paragraph (2), if the number of holders on the last day of the relevant business year is at least the number specified by Cabinet Order)" is deemed to be replaced with "for which the number of holders on the last day of the relevant Specified Period is at least the number specified by Cabinet Order"; in paragraph (2), the phrase "Securities that fall" is deemed to be replaced with "regulated Securities that fall"; in paragraph (3), the phrase "the main clause of paragraph (1)" is deemed to be replaced with "the main clause of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5)", the phrase "business year" is deemed to be replaced with "Specified Period", and the phrase "the day on which the Securities came to fall under" is deemed to be replaced with "the day on which the regulated Securities came to fall under"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	６　有価証券報告書には、定款その他の書類で公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを添付しなければならない。
en-us	(6) The articles of incorporation or other documents that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors must accompany an Annual Report.

ja-jp	７　第六条の規定は、第一項から第三項まで（これらの規定を第五項において準用する場合を含む。）及び前項の規定により有価証券報告書及びその添付書類が提出された場合について準用する。
en-us	(7) The provisions of Article 6 apply mutatis mutandis if an Annual Report and accompanying documents are submitted pursuant to paragraphs (1) to (3) inclusive (including as applied mutatis mutandis pursuant to paragraph (5)) and the preceding paragraph.

ja-jp	８　第一項（第五項において準用する場合を含む。以下この項から第十三項までにおいて同じ。）の規定により有価証券報告書を提出しなければならない外国会社（第二十三条の三第四項の規定により有価証券報告書を提出したものを含む。以下「報告書提出外国会社」という。）は、公益又は投資者保護に欠けることがないものとして内閣府令で定める場合には、第一項の規定による有価証券報告書及び第六項の規定によりこれに添付しなければならない書類（以下この条において「有価証券報告書等」という。）に代えて、外国において開示（当該外国の法令（外国金融商品市場を開設する者その他の内閣府令で定める者の規則を含む。）に基づいて当該外国において公衆の縦覧に供されることをいう。第二十四条の四の七第六項及び第二十四条の五第七項において同じ。）が行われている有価証券報告書等に類する書類であつて英語で記載されたもの（以下この章において「外国会社報告書」という。）を提出することができる。
en-us	(8) In a case that is specified by Cabinet Office Ordinance as one in which this does not damage the public interest or result in insufficient investor protection, instead of an Annual Report under paragraph (1) and the documents that are required to accompany it pursuant to paragraph (6) (hereinafter collectively referred to as an "Annual Report, etc." in this Article), a foreign company that is required to submit an Annual Report pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph to paragraph (13) inclusive) (including a foreign company that has submitted an Annual Report pursuant to Article 23-3, paragraph (4); hereinafter referred to as a "Reporting Foreign Company"), may submit a document that is similar to an Annual Report, etc., but that has been prepared in English and disclosed in a foreign state (meaning that it is made available for public inspection in the relevant foreign state based on the laws and regulations of that state (including the rules provided by the operator of a foreign Financial Instruments Market or other person specified by Cabinet Office Ordinance); the same applies in Article 24-4-7, paragraph (6) and Article 24-5, paragraph (7)) (such a document is hereinafter referred to as a "Foreign Company Report" in this Chapter).

ja-jp	９　外国会社報告書には、内閣府令で定めるところにより、当該外国会社報告書に記載されている事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものの要約の日本語による翻訳文、当該外国会社報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを記載した書類その他内閣府令で定めるもの（以下この条及び次条第四項において「補足書類」という。）を添付しなければならない。
en-us	(9) A Japanese translation of the summary of the particulars stated in a Foreign Company Report that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, as well as documents stating the particulars not stated in a Foreign Company Report that are specified by Cabinet Office Ordinance as necessary and appropriate for the public interest or for the protection of investors, and other documents specified by Cabinet Office Ordinance (such documents are hereinafter collectively referred to as "Supplementary Documents" in this Article and paragraph (4) of the following Article) must accompany a Foreign Company Report, as specified by Cabinet Office Ordinance.

ja-jp	１０　前二項の規定により報告書提出外国会社が有価証券報告書等に代えて外国会社報告書及びその補足書類を提出する場合には、第一項中「内国会社にあつては当該事業年度経過後三月以内（やむを得ない理由により当該期間内に提出できないと認められる場合には、内閣府令で定めるところにより、あらかじめ内閣総理大臣の承認を受けた期間内）、外国会社にあつては公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内」とあるのは「当該事業年度経過後公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内」と、第五項中「「当該事業年度」とあるのは「当該特定期間」」とあるのは「「内国会社にあつては当該事業年度経過後三月以内（やむを得ない理由により当該期間内に提出できないと認められる場合には、内閣府令で定めるところにより、あらかじめ内閣総理大臣の承認を受けた期間内）、外国会社にあつては公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内」とあるのは「当該特定期間経過後公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内」」とする。
en-us	(10) If a Reporting Foreign Company submits a Foreign Company Report and its Supplementary Documents instead of an Annual Report, etc. pursuant to the preceding two paragraphs, in paragraph (1), the phrase "within three months after the end of that business year (or, if there is a compelling reason that the company cannot submit the document within such period, within a period approved in advance by the Prime Minister pursuant to the provisions of Cabinet Office Ordinance), for a domestic company, or within the period that is specified by Cabinet Order as necessary and appropriate in the public interest or for the protection of investors, for a foreign company" is deemed to be replaced with "within the period that is specified by Cabinet Order as necessary and appropriate in the public interest or for the protection of investors" and in paragraph (5), the phrase "in the main clause of paragraph (1), the term 'that business year' is deemed to be replaced with 'that Specified Period' " is deemed to be replaced with "the phrase 'within three months after the end of that business year (or, if there is a compelling reason that the company cannot submit the document within such period, within a period approved in advance by the Prime Minister pursuant to the provisions of Cabinet Office Ordinance), for a domestic company, or within the period that is specified by Cabinet Order as necessary and appropriate in the public interest or for the protection of investors, for a foreign company' is deemed to be replaced with 'within the period that is specified by Cabinet Order as necessary and appropriate in the public interest or for the protection of investors following the Specified Period has elapsed' ".

ja-jp	１１　第八項及び第九項の規定により報告書提出外国会社が外国会社報告書及びその補足書類を提出した場合には、当該外国会社報告書及びその補足書類を有価証券報告書とみなし、これらの提出を有価証券報告書等を提出したものとみなして、この法律又はこの法律に基づく命令（以下この章から第二章の四までにおいて「金融商品取引法令」という。）の規定を適用する。
en-us	(11) If a Reporting Foreign Company submits a Foreign Company Report and its Supplementary Documents pursuant to paragraphs (8) and (9), the Foreign Company Report and Supplementary Documents are deemed to be an Annual Report, their submission is deemed to be the submission of an Annual Report, etc., and the provisions of this Act and orders based on this Act (hereinafter referred to as the "Financial Instruments and Exchange Act and Related Regulations" in this Chapter to Chapter II-4 inclusive) apply.

ja-jp	１２　内閣総理大臣は、外国会社報告書を提出した報告書提出外国会社が第八項の外国会社報告書を提出することができる場合に該当しないと認めるときは、当該報告書提出外国会社に対し、その旨を通知しなければならない。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。
en-us	(12) If the Prime Minister finds that a Reporting Foreign Company that has submitted a Foreign Company Report does not satisfy the requirements referred do in paragraph (8) for being allowed to submit a Foreign Company Report, the Prime Minister must notify the Reporting Foreign Company of this. In such a case, irrespective of the category of proceeding for hearing statements of opinion under Article 13, paragraph (1) of the Administrative Procedure Act, the Prime Minister must conduct a hearing.

ja-jp	１３　前項の規定による通知を受けた報告書提出外国会社は、第一項の規定にかかわらず、同項の規定による有価証券報告書を、当該通知があつた日を起算日として公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内に提出しなければならない。
en-us	(13) Notwithstanding the provisions of paragraph (1), if a Reporting Foreign Company receives a notice under the preceding paragraph, it must submit an Annual Report under the provisions of paragraph (1) within the period that is specified by Cabinet Order as necessary and in the public interest or for the protection of investors, with the day on which the notice is made as the first day for the calculation of that period.

ja-jp	１４　第一項（第五項において準用する場合に限る。以下この条において同じ。）の規定により有価証券報告書を提出しなければならない会社が、内閣府令で定めるところにより、第一項に規定する内閣府令で定める事項の一部を記載した書面（法令又は金融商品取引所の規則（これに類するものとして内閣府令で定めるものを含む。）に基づいて作成された書面に限る。以下この項及び次項において「報告書代替書面」という。）を有価証券報告書と併せて内閣総理大臣に提出する場合において、公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けた場合における第一項及び第二項の規定の適用については、第一項中「内閣府令で定める事項」とあるのは「内閣府令で定める事項（第十四項に規定する報告書代替書面に記載された事項を除く。）」と、第二項中「同項本文に規定する事項」とあるのは「同項本文に規定する事項（第十四項に規定する報告書代替書面に記載された事項を除く。）」とする。
en-us	(14) If, pursuant to the provisions of Cabinet Office Ordinance, a company that is required to submit an Annual Report pursuant to paragraph (1) (but only as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this Article) submits the documents stating a part of the particulars specified by Cabinet Office Ordinance that are provided for in paragraph (1) (limited to documents prepared based on laws and regulations or the rules of a Financial Instruments Exchange (including anything specified by Cabinet Office Ordinance as being similar to such rules); such documents are hereinafter referred to as "Documents Substituted for Part of an Annual Report" in this paragraph and the following paragraph) together with an Annual Report to the Prime Minister, with regard to the application of paragraphs (1) and (2) to cases in which a company receives the acknowledgement of the Prime Minister, pursuant to Cabinet Office Ordinance, as one whose doing so does not damage the public interest or result in insufficient investor protection, in paragraph (1), the phrase "other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors" is deemed to be replaced with "other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors (other than the particulars stated in the Documents Substituted for Part of the Annual Report prescribed in paragraph (14))" and in paragraph (2), the phrase "the particulars set forth in the main clause of the preceding paragraph" is deemed to be replaced with "the particulars set forth in the main clause of the preceding paragraph (other than the particulars stated in Documents Substituted for Part of the Annual Report provided for in paragraph (14))".

ja-jp	１５　前項の規定により読み替えて適用する第一項の有価証券報告書と併せて報告書代替書面を提出した場合には、当該報告書代替書面を当該有価証券報告書の一部とみなし、当該報告書代替書面を提出したことを当該報告書代替書面を当該有価証券報告書の一部として提出したものとみなして、金融商品取引法令の規定を適用する。
en-us	(15) If Documents Substituted for Part of an Annual Report are submitted together with an Annual Report referred to in paragraph (1) as it applies through the replacement of certain terms pursuant to the preceding paragraph, the Documents Substituted for Part of the Annual Report are deemed to form a part of the Annual Report, the submission of the Documents Substituted for Part of the Annual Report is deemed to be the submission of the Documents Substituted for Part of the Annual Report as a part of the Annual Report, and the provisions of the Financial Instruments and Exchange Act and Related Regulations apply.

ja-jp	（訂正届出書に関する規定の準用）
en-us	(Mutatis Mutandis Application of Provisions on Amended Statements)

ja-jp	第二十四条の二　第七条、第九条第一項及び第十条第一項の規定は、有価証券報告書及びその添付書類について準用する。この場合において、第七条中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「有価証券報告書及びその添付書類」と、「届出者」とあるのは「有価証券報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「有価証券報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「有価証券報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正報告書の提出」と読み替えるものとする。
en-us	Article 24-2 (1) The provisions of Article 7, Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to an Annual Report and accompanying documents. In this case, in Article 7, the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) to (3) inclusive is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (6) changes" is deemed to be replaced with "If a material particular that is required to be stated in an Annual Report or accompanying document changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the Annual Report", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1), the phrase "the person that submitted it" is deemed to be replaced with "the person that submitted the Annual Report" and the term "amended statement" is deemed to be replaced with "amended report"; and in Article 10, paragraph (1), the phrase "the person submitting the Registration Statement" is deemed to be replaced with "the person submitting the amended report" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) to (3) inclusive" is deemed to be replaced with "to submit an amended report".

ja-jp	２　有価証券の発行者である会社は、前項において準用する第七条又は第十条第一項の規定により有価証券報告書の記載事項のうち重要なものについて訂正報告書を提出したときは、政令で定めるところにより、その旨を公告しなければならない。
en-us	(2) If a company that is an Issuer of Securities submits an amended report, pursuant to Article 7 or Article 10, paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph, with regard to a material particular for inclusion in its Annual Report, it must give public notice of this pursuant to the provisions of Cabinet Order.

ja-jp	３　第六条の規定は、第一項において準用する第七条、第九条第一項又は第十条第一項の規定により有価証券報告書又はその添付書類について訂正報告書が提出された場合について準用する。
en-us	(3) The provisions of Article 6 apply mutatis mutandis if an amended report is submitted in connection with an Annual Report or accompanying document, pursuant to Article 7, Article 9, paragraph (1) or Article 10, paragraph (1) as applied mutatis mutandis pursuant to paragraph (1).

ja-jp	４　前条第八項、第九項及び第十一項の規定は、第一項において読み替えて準用する第七条、第九条第一項又は第十条第一項の規定により報告書提出外国会社が提出した外国会社報告書及びその補足書類の訂正報告書を提出する場合について準用する。
en-us	(4) The provisions of paragraphs (8), (9) and (11) of the preceding Article apply mutatis mutandis if a Reporting Foreign Company submits an amended report in connection with the Foreign Company Report and Supplementary Documents that the company has submitted pursuant to Article 7, Article 9, paragraph (1) or Article 10, paragraph (1) as applied mutatis mutandis through the replacement of certain terms pursuant to paragraph (1).

ja-jp	（虚偽記載のある有価証券報告書の提出後一年内の届出の効力の停止等）
en-us	(Suspension of the Validity of Notifications Made Within One Year After the Submission of an Annual Report Containing a False Statement)

ja-jp	第二十四条の三　第十一条の規定は、重要な事項について虚偽の記載がある有価証券報告書（その訂正報告書を含む。次条において同じ。）を提出した者が当該記載について前条第一項において準用する第七条の規定により訂正報告書を提出した日又は同項において準用する第十条第一項の規定により訂正報告書の提出を命ぜられた日から一年以内に提出する第五条第一項に規定する届出書又は発行登録書若しくは発行登録追補書類について準用する。
en-us	Article 24-3 The provisions of Article 11 apply mutatis mutandis to any statement specified in Article 5, paragraph (1), Shelf Registration Statement, or Shelf Registration Supplements that a person that has submitted an Annual Report (including any amended report in connection with it; the same applies in the following Article) that contained a false statement with regard to a material particular, submits within one year from the day on which that person submits an amended report in connection with that false statement pursuant to Article 7 as applied mutatis mutandis pursuant to paragraph (1) of the preceding Article, or is ordered to submit an amended report in connection with that false statement pursuant to Article 10, paragraph (1) as applied mutatis mutandis pursuant to Article 24-2, paragraph (1).

ja-jp	（虚偽記載のある有価証券報告書の提出会社の役員等の賠償責任）
en-us	(Compensatory Liability of the Officers, etc. of a Company Submitting an Annual Report That Contains a False Statement)

ja-jp	第二十四条の四　第二十二条の規定は、有価証券報告書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について準用する。この場合において、同条第一項中「有価証券を募集又は売出しによらないで取得した者」とあるのは、「有価証券を取得した者」と読み替えるものとする。
en-us	Article 24-4 The provisions of Article 22 apply mutatis mutandis if an Annual Report contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading. In this case, in Article 22, paragraph (1), the phrase "has acquired Securities issued by the person submitting the Registration Statement other than through a Public Offering or Secondary Distribution" is deemed to be replaced with "has acquired Securities issued by the person submitting the Registration Statement".

ja-jp	（有価証券報告書の記載内容に係る確認書の提出）
en-us	(Submission of a Confirmation Letter for the Content of Statements in an Annual Report)

ja-jp	第二十四条の四の二　第二十四条第一項の規定による有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。次項において同じ。）のうち、第二十四条第一項第一号に掲げる有価証券の発行者である会社その他の政令で定めるものは、内閣府令で定めるところにより、当該有価証券報告書の記載内容が金融商品取引法令に基づき適正であることを確認した旨を記載した確認書（以下この条及び次条において「確認書」という。）を当該有価証券報告書（第二十四条第八項の規定により同項に規定する有価証券報告書等に代えて外国会社報告書を提出する場合にあつては、当該外国会社報告書）と併せて内閣総理大臣に提出しなければならない。
en-us	Article 24-4-2 (1) A company that is required to submit an Annual Report under Article 24, paragraph (1) (including a company that has submitted an Annual Report under Article 23-3, paragraph (4); the same applies in the following paragraph) and which is the Issuer of Securities set forth in Article 24, paragraph (1), item (i), or any other company specified by Cabinet Order, must submit a letter to the Prime Minister in which it confirms that the content of statements in the Annual Report is appropriate and in accordance with the Financial Instruments and Exchange Act and Related Regulations (hereinafter referred to as a "Confirmation Letter" in this and the following Articles), together with said Annual Report (or a Foreign Company Report, if the company submits a Foreign Company Report instead of the Annual Report, etc. set forth in Article 24, paragraph (8), pursuant to that paragraph), pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	２　第二十四条第一項の規定による有価証券報告書を提出しなければならない会社であつて、前項の規定により確認書を有価証券報告書と併せて提出しなければならない会社以外の会社（政令で定めるものを除く。）は、同項に規定する確認書を任意に提出することができる。
en-us	(2) A company that is required to submit an Annual Report under Article 24, paragraph (1) may submit the Confirmation Letter provided for in the preceding paragraph voluntarily, even if it is not a company that is required to submit a Confirmation Letter together with an Annual Report (excluding companies as specified by Cabinet Order) pursuant to the preceding paragraph.

ja-jp	３　前二項の規定は、第二十四条第五項において準用する同条第一項の規定による有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。）のうち政令で定めるものについて準用する。
en-us	(3) The provisions of the preceding two paragraphs apply mutatis mutandis to a company specified by Cabinet Order that is required to submit an Annual Report under Article 24, paragraph (1) as applied mutatis mutandis pursuant to Article 24, paragraph (5) (including a company that has submitted an Annual Report under Article 23-3, paragraph (4)).

ja-jp	４　前三項の規定は、第二十四条の二第一項において読み替えて準用する第七条、第九条第一項又は第十条第一項の規定により訂正報告書を提出する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(4) The provisions of the preceding three paragraphs apply mutatis mutandis if an amended report is submitted pursuant to Article 7, Article 9, paragraph (1) and Article 10, paragraph (1) as applied mutatis mutandis through the replacement of certain terms pursuant to Article 24-2, paragraph (1). The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	５　第六条の規定は、第一項又は第二項（これらの規定を第三項（前項において準用する場合を含む。）及び前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。）の規定により確認書が提出された場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(5) The provisions of Article 6 apply mutatis mutandis if a Confirmation Letter is submitted pursuant to paragraph (1) or (2) (including as applied mutatis mutandis pursuant to paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph) or the preceding paragraph; hereinafter the same applies in this Article). The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	６　第二十四条第八項、第九項及び第十一項から第十三項までの規定は、報告書提出外国会社が第一項又は第二項の規定により確認書を提出する場合（外国会社報告書を提出している場合に限る。）について準用する。この場合において、同条第八項中「外国会社（第二十三条の三第四項の規定により有価証券報告書を提出したものを含む。以下「報告書提出外国会社」という。）」とあるのは「外国会社」と、「第一項の規定による有価証券報告書及び第六項の規定によりこれに添付しなければならない書類（以下この条において「有価証券報告書等」という。）」とあるのは「第二十四条の四の二第一項又は第二項（これらの規定を同条第三項（同条第四項において準用する場合を含む。）及び第四項において準用する場合を含む。）の規定による確認書」と、「外国において開示（当該外国の法令（外国金融商品市場を開設する者その他の内閣府令で定める者の規則を含む。）に基づいて当該外国において公衆の縦覧に供されることをいう。第二十四条の四の七第六項及び第二十四条の五第七項において同じ。）が行われている有価証券報告書等に類する」とあるのは「確認書に記載すべき事項を記載した」と、同条第九項中「、当該外国会社報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを記載した書類その他」とあるのは「その他」と、同条第十一項中「有価証券報告書等」とあるのは「第二十四条の四の二第一項又は第二項（これらの規定を同条第三項（同条第四項において準用する場合を含む。）及び第四項において準用する場合を含む。）の規定による確認書」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	(6) The provisions of Article 24, paragraphs (8), (9) and (11) to (13) inclusive apply mutatis mutandis if a Reporting Foreign Company submits a Confirmation Letter pursuant to paragraph (1) or (2) of this Article (limited to if a Reporting Foreign Company submits a Foreign Company Report). In this case, in Article 24, paragraph (8), the phrase "a foreign company that is required to submit an Annual Report pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph to paragraph (13) inclusive) (including a foreign company that has submitted an Annual Report pursuant to Article 23-3, paragraph (4); hereinafter referred to as a 'Reporting Foreign Company')" is deemed to be replaced with "a foreign company that is required to submit an Annual Report pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph to paragraph (13) inclusive)", the phrase "an Annual Report under paragraph (1) and the documents are required to accompany it pursuant to paragraph (6) (hereinafter collectively referred to as an 'Annual Report, etc.' in this Article)" is deemed to be replaced with "a Confirmation Letter under Article 24-4-2, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (3) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (4)) or Article 24-4-2, paragraph (4))", and the phrase "similar to an Annual Report, etc., but that has been prepared in English and disclosed in a foreign state (meaning that it is made available for public inspection in the relevant foreign state based on the laws and regulations of that state (including the rules provided by the operator of a foreign Financial Instruments Market or other person specified by Cabinet Office Ordinance); the same applies in Article 24-4-7, paragraph (6) and Article 24-5, paragraph (7))" is deemed to be replaced with "in which it has stated the particulars that are required to be stated in a Confirmation Letter"; in Article 24, paragraph (9), the phrase "documents stating the particulars not stated in the Foreign Company Report that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, and other" is deemed to be replaced with "other"; in Article 24, paragraph (11), the term "an Annual Report, etc." is deemed to be replaced with "a Confirmation Letter under Article 24-4-2, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (3) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (4)) or Article 24-4-2, paragraph (4))"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	（訂正確認書の提出）
en-us	(Submission of an Amended Confirmation Letter)

ja-jp	第二十四条の四の三　第七条、第九条第一項及び第十条第一項の規定は、確認書について準用する。この場合において、第七条中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「確認書」と、「届出者」とあるのは「確認書の提出者」と、「訂正届出書」とあるのは「訂正確認書」と、第九条第一項中「届出者」とあるのは「確認書の提出者」と、「訂正届出書」とあるのは「訂正確認書」と、第十条第一項中「届出者」とあるのは「確認書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正確認書の提出」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	Article 24-4-3 (1) The provisions of Article 7, Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to a Confirmation Letter. In this case, in Article 7, the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) to (3) inclusive is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (6) changes" is deemed to be replaced with "If a material particular that is required to be stated in a Confirmation Letter changes", the phrase "the person filing the notification" is deemed to be replaced with "the Person Submitting the Confirmation Letter", and the term "amended statement" is deemed to be replaced with "amended Confirmation Letter"; in Article 9, paragraph (1), the phrase "the person that submitted it" is deemed to be replaced with "the Person Submitting the Confirmation Letter" and the term "amended statement" is deemed to be replaced with "amended Confirmation Letter"; in Article 10, paragraph (1)), the phrase "the person submitting the Registration Statement" is deemed to be replaced with "the Person Submitting the Confirmation Letter" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) to (3) inclusive" is deemed to be replaced with "to submit an amended Confirmation Letter"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	２　第六条の規定は、前項において準用する第七条、第九条第一項又は第十条第一項の規定により確認書の訂正確認書が提出された場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(2) The provisions of Article 6 apply mutatis mutandis if an amended Confirmation Letter is submitted for a Confirmation Letter pursuant to Article 7, Article 9, paragraph (1), or Article 10, paragraph (1), as applied mutatis mutandis pursuant to the preceding paragraph. The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	３　第二十四条第八項、第九項及び第十一項の規定は、第一項において読み替えて準用する第七条、第九条第一項又は第十条第一項の規定により外国会社が提出した確認書の訂正確認書を提出する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(3) The provisions of Article 24, paragraphs (8), (9), and (11) apply mutatis mutandis if an amended Confirmation Letter is submitted for a Confirmation Letter that a foreign company has submitted pursuant to Article 7, Article 9, paragraph (1), or Article 10, paragraph (1), as applied mutatis mutandis through the replacement of certain terms pursuant to paragraph (1). The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	（財務計算に関する書類その他の情報の適正性を確保するための体制の評価）
en-us	(Evaluation of the System for Ensuring the Appropriateness of Documents and Other Information Related to Financial Accounting)

ja-jp	第二十四条の四の四　第二十四条第一項の規定による有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。次項において同じ。）のうち、第二十四条第一項第一号に掲げる有価証券の発行者である会社その他の政令で定めるものは、内閣府令で定めるところにより、事業年度ごとに、当該会社の属する企業集団及び当該会社に係る財務計算に関する書類その他の情報の適正性を確保するために必要なものとして内閣府令で定める体制について、内閣府令で定めるところにより評価した報告書（以下「内部統制報告書」という。）を有価証券報告書（同条第八項の規定により同項に規定する有価証券報告書等に代えて外国会社報告書を提出する場合にあつては、当該外国会社報告書）と併せて内閣総理大臣に提出しなければならない。
en-us	Article 24-4-4 (1) For each business year, a company required to submit an Annual Report under Article 24, paragraph (1) (including one that has submitted an Annual Report under Article 23-3, paragraph (4); the same applies in the following paragraph) which is the Issuer of Securities set forth in Article 24, paragraph (1), item (i) or which is any other company specified by Cabinet Order, shall submit a report to the Prime Minister in which the system specified by Cabinet Office Ordinance as necessary for ensuring the appropriateness of documents and other information related to the financial accounting of the corporate group to which the company belongs and of the company is evaluated pursuant to the provisions of Cabinet Office Ordinance (hereinafter referred to as an "Internal Control Report"), together with its Annual Report (or a Foreign Company Report, if the company submits a Foreign Company Report instead of the Annual Report, etc. set forth in Article 24, paragraph (8), pursuant to that paragraph), pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	２　第二十四条第一項の規定による有価証券報告書を提出しなければならない会社であつて、前項の規定により内部統制報告書を有価証券報告書と併せて提出しなければならない会社以外の会社（政令で定めるものを除く。）は、同項に規定する内部統制報告書を任意に提出することができる。
en-us	(2) A company that is required to submit an Annual Report under Article 24, paragraph (1) but that is not required to submit an Internal Control Report together with an Annual Report pursuant to the preceding paragraph (except a company specified by Cabinet Order), may voluntarily submit the Internal Control Report provided for in the preceding paragraph.

ja-jp	３　前二項の規定は、第二十四条第五項において準用する同条第一項の規定による有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。）のうち政令で定めるものについて準用する。この場合において、第一項中「政令で定めるもの」とあるのは「政令で定めるもの（特定有価証券（第五条第一項に規定する特定有価証券をいう。以下この項において同じ。）の発行者に限る。）」と、「事業年度」とあるのは「当該特定有価証券に係る特定期間（第二十四条第五項において準用する同条第一項に規定する特定期間をいう。）」と、「当該会社の属する企業集団及び当該会社」とあるのは「当該会社が行う資産の運用その他これに類似する事業に係る資産」と読み替えるものとするほか、必要な技術的な読替えは、政令で定める。
en-us	(3) The provisions of the preceding two paragraphs apply mutatis mutandis to a company specified by Cabinet Order that is required to submit an Annual Report under Article 24, paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of that Article (including a company that has submitted an Annual Report pursuant to Article 23-3, paragraph (4)). In this case, in paragraph (1), the phrase "or any other company specified by Cabinet Order" is deemed to be replaced with "or any other company specified by Cabinet Order (limited to one that is the Issuer of regulated Securities (meaning regulated Securities provided for in Article 5, paragraph (1); hereinafter the same applies in this paragraph)", the term "business year" is deemed to be replaced with "Specified Period (meaning the Specified Period provided for in Article 24, paragraph (1) as applied mutatis mutandis pursuant to Article 24, paragraph (5)) designated for the regulated Securities", the phrase "of the corporate group to which the company belongs and of the company" is deemed to be replaced with "for assets connected with the asset management and other similar business conducted by the company"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	４　内部統制報告書には、第一項に規定する内閣府令で定める体制に関する事項を記載した書類その他の書類で公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを添付しなければならない。
en-us	(4) A document stating the particulars of the system specified by Cabinet Office Ordinance which is referred to in paragraph (1), and other documents that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, must accompany an Internal Control Report.

ja-jp	５　第六条の規定は、第一項又は第二項（これらの規定を第三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。）及び前項の規定により内部統制報告書及びその添付書類が提出された場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(5) The provisions of Article 6 apply mutatis mutandis if an Internal Control Report and accompanying documents are submitted pursuant to paragraph (1) or (2) (including as applied mutatis mutandis pursuant to paragraph (3); hereinafter the same applies in this Article) and the preceding paragraph. The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	６　第二十四条第八項、第九項及び第十一項から第十三項までの規定は、報告書提出外国会社が第一項又は第二項の規定による内部統制報告書を提出する場合（外国会社報告書を提出している場合に限る。）について準用する。この場合において、同条第八項中「外国会社（第二十三条の三第四項の規定により有価証券報告書を提出したものを含む。以下「報告書提出外国会社」という。）」とあるのは「外国会社」と、「第一項の規定による有価証券報告書及び第六項の規定によりこれに添付しなければならない書類（以下この条において「有価証券報告書等」という。）」とあるのは「第二十四条の四の四第一項又は第二項（これらの規定を同条第三項において準用する場合を含む。）の規定による内部統制報告書及び同条第四項の規定によりこれに添付しなければならない書類（以下この条において「内部統制報告書等」という。）」と、「外国において開示（当該外国の法令（外国金融商品市場を開設する者その他の内閣府令で定める者の規則を含む。）に基づいて当該外国において公衆の縦覧に供されることをいう。第二十四条の四の七第六項及び第二十四条の五第七項において同じ。）が行われている有価証券報告書等に類する」とあるのは「内部統制報告書等に記載すべき事項を記載した」と、同条第九項中「、当該外国会社報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを記載した書類その他」とあるのは「その他」と、同条第十一項中「有価証券報告書等」とあるのは「内部統制報告書等」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	(6) The provisions of Article 24, paragraphs (8), (9), and (11) to (13) inclusive apply mutatis mutandis if a Reporting Foreign Company submits the Internal Control Report under paragraph (1) or (2) of this Article (but only if the Reporting Foreign Company submits Foreign Company Reports). In this case, in Article 24, paragraph (8), the phrase "a foreign company that is required to submit an Annual Report pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph to paragraph (13) inclusive) (including a foreign company that has submitted an Annual Report pursuant to Article 23-3, paragraph (4); hereinafter referred to as a 'Reporting Foreign Company')" is deemed to be replaced with "a foreign company that is required to submit an Annual Report pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph to paragraph (13) inclusive)", the phrase "an Annual Report under paragraph (1) and the documents that are required to accompany it pursuant to paragraph (6) (hereinafter collectively referred to as an "Annual Report, etc." in this Article)" is deemed to be replaced with "an Internal Control Report under Article 24-4-4, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-4, paragraph (3)) and documents that are required to accompany it pursuant to Article 24-4-4, paragraph (4) (hereinafter collectively referred to as an 'Internal Control Report, etc.')", and the phrase "similar to an Annual Report, etc., but that has been prepared in English and disclosed in a foreign state (meaning that it is made available for public inspection in the relevant foreign state based on the laws and regulations of that state (including the rules provided by the operator of a foreign Financial Instruments Market or other person specified by Cabinet Office Ordinance); the same applies in Article 24-4-7, paragraph (6) and Article 24-5, paragraph (7))" is deemed to be replaced with "in which it has stated the particulars that are required to be stated in an Internal Control Report, etc."; in Article 24, paragraph (9), the phrase "documents stating the particulars not stated in the Foreign Company Report that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, and other" is deemed to be replaced with "other"; in Article 24, paragraph (11), the phrase "an Annual Report, etc." is deemed to be replaced with "an Internal Control Report, etc."; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	（訂正内部統制報告書の提出）
en-us	(Submission of an Amended Internal Control Report)

ja-jp	第二十四条の四の五　第七条、第九条第一項及び第十条第一項の規定は、内部統制報告書及びその添付書類について準用する。この場合において、第七条中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「内部統制報告書及びその添付書類」と、「届出者」とあるのは「内部統制報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「内部統制報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「内部統制報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正報告書の提出」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	Article 24-4-5 (1) The provisions of Article 7, Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to an Internal Control Report and accompanying documents. In this case, in Article 7, the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) to (3) inclusive is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (6) changes" is deemed to be replaced with "If a material particular that is required to be stated in an Internal Control Report or accompanying document changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the Internal Control Report", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1), the phrase "the person that submitted it" is deemed to be replaced with "the person that submitted the Internal Control Report" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 10, paragraph (1)), the phrase "the person submitting the Registration Statement" is deemed to be replaced with "the person submitting the Internal Control Report" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) to (3) inclusive" is deemed to be replaced with "to submit an amended report"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	２　第六条の規定は、前項において準用する第七条、第九条第一項又は第十条第一項の規定により内部統制報告書又はその添付書類について訂正報告書が提出された場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(2) The provisions of Article 6 apply mutatis mutandis if an amended report is submitted pursuant to Article 7, Article 9, paragraph (1) and Article 10, paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph in connection with an Internal Control Report or accompanying document. The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	３　第二十四条第八項、第九項及び第十一項の規定は、第一項において読み替えて準用する第七条、第九条第一項又は第十条第一項の規定により外国会社が提出した内部統制報告書の訂正報告書を提出する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(3) The provisions of Article 24, paragraphs (8), (9), and (11) apply mutatis mutandis if an amended report is submitted in connection with an Internal Control Report that has been submitted by a foreign company pursuant to Article 7, Article 9, paragraph (1), or Article 10, paragraph (1) as applied mutatis mutandis through the replacement of certain terms pursuant to paragraph (1). The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	（賠償責任に関する規定の準用）
en-us	(Mutatis Mutandis Application of Provisions on Compensatory Liability)

ja-jp	第二十四条の四の六　第二十二条の規定は、内部統制報告書（その訂正報告書を含む。）のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について準用する。この場合において、同条第一項中「当該有価証券届出書の届出者が発行者である有価証券を募集又は売出しによらないで取得した者」とあるのは、「当該内部統制報告書（その訂正報告書を含む。）の提出者が発行者である有価証券を取得した者」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	Article 24-4-6 The provisions of Article 22 apply mutatis mutandis if an Internal Control Report (including any accompanying document) contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading. In this case, in Article 22, paragraph (1), the phrase "a person that, without knowing that the statement is false or has been omitted, acquires Securities issued by the person submitting the Registration Statement other than through a Public Offering or Secondary Distribution" is deemed to be replaced with "a person that, without knowing that the statement is false or has been omitted, acquires Securities issued by the person submitting the Internal Control Report (including any amended report in connection with this)", and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	（四半期報告書の提出）
en-us	(Submission of Quarterly Reports)

ja-jp	第二十四条の四の七　第二十四条第一項の規定による有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。次項において同じ。）のうち、第二十四条第一項第一号に掲げる有価証券の発行者である会社その他の政令で定めるもの（以下この項及び次項において「上場会社等」という。）は、その事業年度が三月を超える場合は、内閣府令で定めるところにより、当該事業年度の期間を三月ごとに区分した各期間（政令で定める期間を除く。以下同じ。）ごとに、当該会社の属する企業集団の経理の状況その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項（以下この項において「四半期報告書記載事項」という。）を記載した報告書（以下「四半期報告書」という。）を、当該各期間経過後四十五日以内の政令で定める期間内（やむを得ない理由により当該期間内に提出できないと認められる場合には、内閣府令で定めるところにより、あらかじめ内閣総理大臣の承認を受けた期間内）に、内閣総理大臣に提出しなければならない。この場合において、上場会社等のうち内閣府令で定める事業を行う会社は、四半期報告書記載事項のほか、当該会社の経理の状況その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した四半期報告書を、当該各期間経過後六十日以内の政令で定める期間内（やむを得ない理由により当該期間内に提出できないと認められる場合には、内閣府令で定めるところにより、あらかじめ内閣総理大臣の承認を受けた期間内）に、内閣総理大臣に提出しなければならない。
en-us	Article 24-4-7 (1) For each three-month period of the business year if the business year is longer than three months (excluding periods specified by Cabinet Order; the same applies hereinafter), a company required to submit an Annual Report set forth in Article 24, paragraph (1) (including a company which submits Annual Reports under Article 23-3, paragraph (4); the same applies in the following paragraph), which is the Issuer of Securities set forth in Article 24, paragraph (1), item (i) or which is any other company specified by Cabinet Order (hereinafter, such a company is referred to as a "Listed Company, etc." in this paragraph and the following paragraph) shall submit a report (hereinafter referred to as a "Quarterly Report") stating the financial condition of the corporate group to which the company belongs and other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors (hereinafter referred to as the "Particulars for Inclusion in a Quarterly Report" in this paragraph) to the Prime Minister within the period designated by Cabinet Order but not exceeding 45 days after the three-month period (if there is a compelling reason that the company cannot submit it within such a period, within a period approved in advance by the Prime Minister pursuant to the provisions of Cabinet Office Ordinance). In this, a Listed Company, etc. conducting business specified by Cabinet Office Ordinance shall submit a Quarterly Report stating, in addition to the Particulars for Inclusion in a Quarterly Report, the financial condition of the company and other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors to the Prime Minister within the period specified by Cabinet Order but not exceeding 60 days after the three-month period (if there is a compelling reason that the company cannot submit it within such a period, within a period approved in advance by the Prime Minister pursuant to the provisions of Cabinet Office Ordinance).

ja-jp	２　第二十四条第一項の規定による有価証券報告書を提出しなければならない会社であつて、上場会社等以外の会社（政令で定めるものを除く。）は、四半期報告書を任意に提出することができる。
en-us	(2) A company (other than one specified by Cabinet Order) other than a Listed Company, etc. which is required to submit an Annual Report set forth in Article 24, paragraph (1) may voluntarily submit Quarterly Reports.

ja-jp	３　前二項の規定は、第二十四条第五項において準用する同条第一項の規定による有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。）のうち政令で定めるものについて準用する。この場合において、第一項中「政令で定めるもの（」とあるのは「政令で定めるもの（特定有価証券（第五条第一項に規定する特定有価証券をいう。以下この項において同じ。）の発行者に限る。」と、「その事業年度」とあるのは「当該特定有価証券に係る特定期間（第二十四条第五項において準用する同条第一項に規定する特定期間をいう。以下この項において同じ。）」と、「当該事業年度の期間」とあるのは「当該特定期間」と、「当該会社の属する企業集団」とあるのは「当該会社が行う資産の運用その他これに類似する事業に係る資産」と、「当該会社の経理」とあるのは「当該会社が行う資産の運用その他これに類似する事業に係る資産の経理」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	(3) The provisions of the preceding two paragraphs apply mutatis mutandis to a company specified by Cabinet Order which is required to submit an Annual Report under Article 24, paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of that Article (including a company that has submitted an Annual Report under Article 23-3, paragraph (4)). In this case, in paragraph (1), the phrase "specified by Cabinet Order ("is deemed to be replaced with "specified by Cabinet Order (limited to the Issuer of regulated Securities (meaning regulated Securities provided for in Article 5, paragraph (1); hereinafter the same applies in this paragraph);", the phrase "if the business year" is deemed to be replaced with "if the Specified Period (meaning a Specified Period provided for in Article 24, paragraph (1) as applied mutatis mutandis pursuant to Article 24, paragraph (5); hereinafter the same applies in this paragraph) designated for the Securities", the phrase "of the business years" is deemed to be replaced with "of the Specified Period", the phrase "the corporate group to which the company belongs" is deemed to be replaced with "asset management and other similar business conducted by the company", and the phrase "financial condition of the company" is deemed to be replaced with "asset accounting in connection with asset management and other similar business conducted by the company"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	４　第七条、第九条第一項及び第十条第一項の規定は四半期報告書について、第二十二条の規定は四半期報告書及びその訂正報告書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について、それぞれ準用する。この場合において、第七条中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「四半期報告書（第二十四条の四の七第一項又は第二項（これらの規定を同条第三項において準用する場合を含む。）の規定による四半期報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。）」と、「届出者」とあるのは「四半期報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「四半期報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「四半期報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正報告書の提出」と、第二十二条第一項中「有価証券届出書の届出者が発行者である有価証券を募集又は売出しによらないで取得した者」とあるのは「四半期報告書又はその訂正報告書の提出者が発行者である有価証券を取得した者」と、同条第二項中「前項」とあるのは「第二十四条の四の七第四項において準用する前項」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	(4) The provisions of Articles 7, Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to Quarterly Reports, and Article 22 applies mutatis mutandis if a Quarterly Report or the related amended report contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading. In this case, in Article 7, the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) to (3) inclusive is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (6) changes" is deemed to be replaced with "If a material particular that is required to be stated in a Quarterly Report (meaning a Quarterly Report set forth in Article 24-4-7, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-7, paragraph (3); hereinafter the same applies in this Article, Article 9, paragraph (1), Article 11, paragraph (1) and Article 22) changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the Quarterly Report", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1), the phrase "the person that submitted it" is deemed to be replaced with "the person that submitted the Quarterly Report" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 10, paragraph (1), the phrase "the person submitting the Registration Statement" is deemed to be replaced with "the person submitting the Quarterly Report" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) to (3) inclusive" is deemed to be replaced with "to submit an amended report"; in Article 22, paragraph (1), the phrase "a person that, without knowing that the statement is false or has been omitted, acquires Securities issued by the person submitting the Registration Statement other than through a Public Offering or Secondary Distribution" is deemed to be replaced with "a person that, without knowing that the statement is false or has been omitted, acquires Securities issued by the person submitting the Quarterly Report and any amended report"; in Article 22, paragraph (2), the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 24-4-7, paragraph (4)"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	５　第六条の規定は、第一項又は第二項（これらの規定を第三項において準用する場合を含む。次項から第十一項までにおいて同じ。）の規定により四半期報告書が提出された場合及び前項において準用する第七条、第九条第一項又は第十条第一項の規定により当該報告書の訂正報告書が提出された場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(5) The provisions of Article 6 apply mutatis mutandis if a Quarterly Report is submitted pursuant to paragraph (1) or (2) (including as applied mutatis mutandis pursuant to paragraph (3); the same applies in the following paragraph to paragraph (11) inclusive) or if an amended report is submitted in connection with that Report pursuant to the provisions of Article 7, Article 9, paragraph (1) or Article 10, paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph. The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	６　第一項の規定により四半期報告書を提出しなければならない報告書提出外国会社（第二項の規定により四半期報告書を提出する報告書提出外国会社を含む。以下この条において同じ。）は、公益又は投資者保護に欠けることがないものとして内閣府令で定める場合には、第一項の規定による四半期報告書に代えて、外国において開示が行われている四半期報告書に類する書類であつて英語で記載されたもの（以下この条において「外国会社四半期報告書」という。）を提出することができる。
en-us	(6) In a case that is specified by Cabinet Office Ordinance as one in which this does not damage the public interest or result in insufficient investor protection, instead of the Quarterly Report under paragraph (1), a Reporting Foreign Company that is required to submit a Quarterly Report pursuant to paragraph (1) (including a Reporting Foreign Company and that submits a Quarterly Report pursuant to paragraph (2); hereinafter the same applies in this Article) may submit a document that is similar to a Quarterly Report, but that has been prepared in English and disclosed in a foreign state (such a document is hereinafter referred to as a "Foreign Company Quarterly Report" in this Article).

ja-jp	７　外国会社四半期報告書には、内閣府令で定めるところにより、当該外国会社四半期報告書に記載されている事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものの要約の日本語による翻訳文、当該外国会社四半期報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを記載した書類その他内閣府令で定めるもの（以下この条において「補足書類」という。）を添付しなければならない。
en-us	(7) A Japanese translation of the summary of the particulars stated in a Foreign Company Quarterly Report that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, as well as the documents stating the particulars not stated in the Foreign Company Quarterly Report that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors and other documents specified by Cabinet Office Ordinance (such documents are hereinafter collectively referred to as "Supplementary Documents" in this Article) must accompany the Foreign Company Quarterly Report, pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	８　前二項の規定により報告書提出外国会社が外国会社四半期報告書及びその補足書類を提出した場合には、当該外国会社四半期報告書及びその補足書類を四半期報告書とみなし、これらの提出を四半期報告書を提出したものとみなして、金融商品取引法令の規定を適用する。
en-us	(8) If a Reporting Foreign Company submits a Foreign Company Quarterly Report and Supplementary Documents pursuant to the preceding two paragraphs, the Foreign Company Quarterly Report and Supplementary Documents are deemed to be a Quarterly Report, the submission of the former is deemed to be the submission of the latter, and the provisions of the Financial Instruments and Exchange Act and Related Regulations apply.

ja-jp	９　内閣総理大臣は、外国会社四半期報告書を提出した報告書提出外国会社が第六項の外国会社四半期報告書を提出することができる場合に該当しないと認めるときは、当該報告書提出外国会社に対し、その旨を通知しなければならない。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。
en-us	(9) If the Prime Minister finds that a Reporting Foreign Company that submitted a Foreign Company Quarterly Report does not satisfy the requirements for being allowed to submit the Foreign Company Quarterly Report referred to in paragraph (6), the Prime Minister must notify the Reporting Foreign Company of this. In such a case, irrespective of the category of proceeding for hearing statements of opinion under Article 13, paragraph (1) of the Administrative Procedure Act, the Prime Minister must conduct a hearing.

ja-jp	１０　前項の規定による通知を受けた報告書提出外国会社は、第一項の規定にかかわらず、同項の規定による四半期報告書を、当該通知があつた日を起算日として公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内に提出しなければならない。
en-us	(10) Notwithstanding the provisions of paragraph (1), if a Reporting Foreign Company receives a notice under the preceding paragraph, it must submit a Quarterly Report under paragraph (1) within the period that is specified by Cabinet Order as necessary and appropriate in the public interest or for the protection of investors, with the day on which the notice is made as the first day for the calculation of that period.

ja-jp	１１　第六項から第八項までの規定は、第四項において読み替えて準用する第七条、第九条第一項又は第十条第一項の規定により報告書提出外国会社が提出した外国会社四半期報告書及びその補足書類の訂正報告書を提出する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(11) The provisions of paragraphs (6) to (8) inclusive apply mutatis mutandis if an amended report is submitted to amend a Foreign Company Quarterly Report that has been submitted by a Reporting Foreign Company pursuant to the provisions of Article 7, Article 9, paragraph (1), or Article 10, paragraph (1), as applied mutatis mutandis through the replacement of certain terms pursuant to paragraph (4), or to amend its Supplementary Documents. The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	１２　第一項（第三項において準用する場合に限る。以下この条において同じ。）の規定により四半期報告書を提出しなければならない会社（第二項（第三項において準用する場合に限る。）の規定により四半期報告書を提出する会社を含む。）が、内閣府令で定めるところにより、第一項に規定する内閣府令で定める事項の一部を記載した書面（法令又は金融商品取引所の規則（これに類するものとして内閣府令で定めるものを含む。）に基づいて作成された書面に限る。以下この項及び次項において「四半期代替書面」という。）を四半期報告書と併せて内閣総理大臣に提出する場合において、公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けた場合における第一項の適用については、同項中「内閣府令で定める事項」とあるのは、「内閣府令で定める事項（第十二項に規定する四半期代替書面に記載された事項を除く。）」とする。
en-us	(12) If, pursuant to the provisions of Cabinet Office Ordinance, a company that is required to submit a Quarterly Report pursuant to paragraph (1) (limited to as applied mutatis mutandis pursuant to paragraph (3); hereinafter the same applies in this Article) (including a company that submits the Quarterly Report under paragraph (2) (limited to as applied mutatis mutandis pursuant to paragraph (3))) submits the documents stating a part of the particulars specified by Cabinet Office Ordinance under paragraph (1) (limited to documents prepared based on laws and regulations or the rules of a Financial Instruments Exchange (including anything specified by Cabinet Office Ordinance as being similar to such rules); such documents are hereinafter referred to as "Documents Substituted for Part of a Quarterly Report" in this paragraph and the following paragraph) together with a Quarterly Report to the Prime Minister, with regard to the application of paragraph (1) to a case in which a company receives the acknowledgement of the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance, as one whose doing so does not damage the public interest or result in insufficient investor protection, in paragraph (1), the phrase "other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors" is deemed to be replaced with "other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors (excluding particulars stated in Documents Substituted for Part of the Quarterly Report as defined in paragraph (12))".

ja-jp	１３　前項の規定により読み替えて適用する第一項の四半期報告書と併せて四半期代替書面を提出した場合には、当該四半期代替書面を当該四半期報告書の一部とみなし、当該四半期代替書面を提出したことを当該四半期代替書面を当該四半期報告書の一部として提出したものとみなして、金融商品取引法令の規定を適用する。
en-us	(13) If Documents Substituted for Part of a Quarterly Report are submitted together with the Quarterly Report referred to in paragraph (1) as it applies through the replacement of certain terms pursuant to the preceding paragraph, the Documents Substituted for Part of the Quarterly Report are deemed to form a part of the Quarterly Report, the submission of the Documents Substituted for Part of the Quarterly Report is deemed to be the submission of the Documents Substituted for Part of the Quarterly Report as a part of the Quarterly Report, and the provisions of the Financial Instruments and Exchange Act and Related Regulations apply.

ja-jp	（確認書に関する規定の四半期報告書への準用）
en-us	(Mutatis Mutandis Application of Provisions Concerning Confirmation Letters to Quarterly Reports)

ja-jp	第二十四条の四の八　第二十四条の四の二の規定は、前条第一項又は第二項（これらの規定を同条第三項において準用する場合を含む。）の規定により四半期報告書を提出する場合及び同条第四項において読み替えて準用する第七条、第九条第一項又は第十条第一項の規定により訂正報告書を提出する場合について準用する。この場合において、第二十四条の四の二第一項中「有価証券報告書の記載内容」とあるのは「四半期報告書（その訂正報告書を含む。以下この条において同じ。）の記載内容」と、「有価証券報告書等に代えて外国会社報告書」とあるのは「四半期報告書に代えて外国会社四半期報告書」と、「当該外国会社報告書」とあるのは「当該外国会社四半期報告書」と、同条第二項中「有価証券報告書と併せて」とあるのは「四半期報告書と併せて」と、同条第六項中「第二十四条の四の二第一項又は第二項（これらの規定を同条第三項（同条第四項において準用する場合を含む。）及び第四項において準用する場合を含む。）の規定による確認書」とあるのは「第二十四条の四の八において読み替えて準用する第二十四条の四の二第一項又は第二項（これらの規定を同条第三項（同条第四項において準用する場合を含む。）及び第四項において準用する場合を含む。）の規定による確認書」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	Article 24-4-8 (1) The provisions of Article 24-4-2 apply mutatis mutandis if a Quarterly Report is submitted pursuant to paragraph (1) or (2) of the preceding Article (including as applied mutatis mutandis pursuant to Article 24-4-7, paragraph (3)) or if an amended report is submitted pursuant to Article 7, Article 9, paragraph (1), or Article 10, paragraph (1) as applied mutatis mutandis through the replacement of certain terms pursuant to Article 24-4-7, paragraph (4). In this case, in Article 24-4-2, paragraph (1), the phrase "the content of statements in the Annual Report" is deemed to be replaced with "the content of statements in the Quarterly Report (including any amended report in connection with this; hereinafter the same applies in this Article)", the phrase "Foreign Company Report instead of the Annual Report, etc." is deemed to be replaced with "Foreign Company Quarterly Report instead of the Quarterly Report", and the phrase "or a Foreign Company Report" is deemed to be replaced with "or a Foreign Company Quarterly Report"; in Article 24-4-2, paragraph (2), the phrase "together with an Annual Report" is deemed to be replaced with "together with a Quarterly Report"; in Article 24-4-2, paragraph (6) the phrase "a Confirmation Letter under Article 24-4-2, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (3) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (4)) or Article 24-4-2, paragraph (4))" is deemed to be replaced with "a Confirmation Letter under Article 24-4-2, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (3) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (4)) or Article 24-4-2, paragraph (4)) as applied mutatis mutandis through the replacement of certain terms pursuant to Article 24-4-8"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	２　第二十四条の四の三の規定は、前項の規定により提出した確認書の訂正確認書を提出する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(2) The provisions of Article 24-4-3 apply mutatis mutandis if an amended Confirmation Letter is submitted for a Confirmation Letter that has been submitted pursuant to the preceding paragraph. The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	（半期報告書及び臨時報告書の提出）
en-us	(Submission of Semiannual Reports and Ad Hoc Reports)

ja-jp	第二十四条の五　第二十四条第一項の規定による有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により有価証券報告書を提出した会社を含む。第四項において同じ。）のうち、第二十四条の四の七第一項の規定により四半期報告書を提出しなければならない会社（同条第二項の規定により四半期報告書を提出した会社を含む。第三項において同じ。）以外の会社は、その事業年度が六月を超える場合には、内閣府令で定めるところにより、事業年度ごとに、当該事業年度が開始した日以後六月間の当該会社の属する企業集団及び当該会社の経理の状況その他事業の内容に関する重要な事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書（以下「半期報告書」という。）を、当該期間経過後三月以内（やむを得ない理由により当該期間内に提出できないと認められる場合には、内閣府令で定めるところにより、あらかじめ内閣総理大臣の承認を受けた期間内）に、内閣総理大臣に提出しなければならない。
en-us	Article 24-5 (1) If the business year of a company that is required to submit the Annual Report set forth in Article 24, paragraph (1) (including one that has submitted an Annual Report under Article 23-3, paragraph (4); the same applies in paragraph (4)) but that is not required to submit the Quarterly Report under Article 24-4-7, paragraph (1) (including one that has submitted the Quarterly Report under Article 24-4-7, paragraph (2); the same applies in paragraph (3)) is longer than six months, that company must submit, pursuant to the provisions of Cabinet Office Ordinance, a report for each business year stating financial condition of the corporate group to which it belongs and its own financial condition, other material particulars of the company's business, and other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors in connection with the first six months of the relevant business year (such a report is hereinafter referred to as a "Semiannual Report") to the Prime Minister within three months after the end of the first six months (if there is a compelling reason that the company cannot submit it within such period, within the period approved in advance by the Prime Minister pursuant to the provisions of Cabinet Office Ordinance).

ja-jp	２　第二十四条第二項に規定する事項を記載した同条第一項の規定による有価証券報告書を提出した、又は提出しようとする会社のうち次の各号のいずれにも該当しない会社は、前項の規定により提出しなければならない半期報告書に、同項に規定する事項のうち当該会社に係るものとして内閣府令で定めるものを記載することにより、同項に規定する事項の記載に代えることができる。
en-us	(2) Unless it falls under any of the categories of persons specified in the following items, a company submitting or seeking to submit an Annual Report under Article 24, paragraph (1) that states the particulars specified in paragraph (2) of that Article, may state the particulars set forth in the preceding paragraph that are specified by Cabinet Office Ordinance as being relevant to that company, instead of stating all of the particulars set forth in the preceding paragraph, in the Semiannual Report that it is required to submit pursuant to the preceding paragraph:

ja-jp	一　既に、第二十四条第一項本文に規定する事項を記載した有価証券報告書又は前項に規定する事項を記載した半期報告書を提出している者
en-us	(i) a person that has already submitted an Annual Report stating the particulars specified in the main clause of Article 24, paragraph (1) or a Semiannual Report stating the particulars specified in the preceding paragraph; and

ja-jp	二　第四条第一項本文、第二項本文又は第三項本文の規定の適用を受けた有価証券の募集又は売出しにつき、第五条第一項第二号に掲げる事項を記載した同項に規定する届出書を提出した者又は提出しなければならない者（前号に掲げる者を除く。）
en-us	(ii) a person that has submitted or is required to submit a statement under Article 5, paragraph (1) stating the particulars set forth in Article 5, paragraph (1), item (ii) for a Public Offering or Secondary Distribution of Securities to which the main clause of Article 4, paragraph (1), the main clause of Article 4, paragraph (2), or the main clause of Article 4, paragraph (3) applies (excluding a person set forth in the preceding item).

ja-jp	３　前二項の規定は、第二十四条第五項において準用する同条第一項の規定による有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含む。次項及び第十五項において同じ。）のうち、第二十四条の四の七第三項において準用する同条第一項の規定により四半期報告書を提出しなければならない会社以外の会社について準用する。この場合において、第一項中「以外の会社」とあるのは「以外の会社（特定有価証券（第五条第一項に規定する特定有価証券をいう。以下この項及び次項において同じ。）の発行者に限る。）」と、「その事業年度」とあるのは「当該特定有価証券に係る特定期間（第二十四条第五項において準用する同条第一項に規定する特定期間をいう。以下この項において同じ。）」と、「事業年度ごと」とあるのは「特定期間ごと」と、「当該事業年度」とあるのは「当該特定期間」と、「当該会社の属する企業集団及び当該会社の経理の状況その他事業」とあるのは「当該会社が行う資産の運用その他これに類似する事業に係る資産の経理の状況その他資産」と、前項中「有価証券の」とあるのは「特定有価証券の」と読み替えるものとする。
en-us	(3) The provisions of the preceding two paragraphs apply mutatis mutandis to a company that is required to submit the Annual Report under Article 24, paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of that Article (including a company that submits the Annual Report under Article 23-3, paragraph (4); the same applies in the following paragraph and paragraph (15)) but that is not required to submit the Quarterly Report under Article 24-4-7, paragraph (1) as applied mutatis mutandis pursuant to paragraph (3) of that Article. In this case, in paragraph (1), the phrase "of a company that is required" is deemed to be replaced with "of a company (limited to the Issuer of regulated Securities (meaning regulated Securities as defined in Article 5, paragraph (1); hereinafter the same applies in this paragraph and the following paragraph)) that is required", the term "the business year" is deemed to be replaced with "the Specified Period (meaning a Specified Period provided for in Article 24, paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of that Article; hereinafter the same applies in this paragraph) designated for the regulated Securities", the phrase "for each business year" is deemed to be replaced with "for each Specified Period", the phrase "the relevant business year" is deemed to be replaced with "the relevant Specified Period", and the phrase "financial condition of the corporate group to which it belongs and its own financial condition, other material particulars of the company's business" is deemed to be replaced with "asset accounting in connection with asset management and other similar business conducted by the company, other material particulars of the company's assets"; and in paragraph (2), the term "of Securities" is deemed to be replaced with "of regulated Securities".

ja-jp	４　第二十四条第一項（同条第五項において準用する場合を含む。）の規定による有価証券報告書を提出しなければならない会社は、その会社が発行者である有価証券の募集又は売出しが外国において行われるとき、その他公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める場合に該当することとなつたときは、内閣府令で定めるところにより、その内容を記載した報告書（以下「臨時報告書」という。）を、遅滞なく、内閣総理大臣に提出しなければならない。
en-us	(4) If a Public Offering or Secondary Distribution of Securities issued by a company that is required to submit the Annual Report under Article 24, paragraph (1) (including as applied mutatis mutandis pursuant to Article 24, paragraph (5)) is conducted in a foreign state or in other cases that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, said company, pursuant to the provisions of Cabinet Office Ordinance, must submit a report stating the details of it (hereinafter referred to as an "Ad Hoc Report") to the Prime Minister without delay.

ja-jp	５　第七条、第九条第一項及び第十条第一項の規定は半期報告書及び臨時報告書について、第二十二条の規定は半期報告書及び臨時報告書並びにこれらの訂正報告書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について、それぞれ準用する。この場合において、第七条中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「半期報告書（第二十四条の五第一項（同条第三項において準用する場合を含む。）に規定する半期報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。）又は臨時報告書（第二十四条の五第四項に規定する臨時報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。）」と、「届出者」とあるのは「半期報告書又は臨時報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「半期報告書又は臨時報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「半期報告書又は臨時報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正報告書の提出」と、第二十二条第一項中「有価証券届出書の届出者が発行者である有価証券を募集又は売出しによらないで取得した者」とあるのは「半期報告書又は臨時報告書若しくはこれらの訂正報告書の提出者が発行者である有価証券を取得した者」と、同条第二項中「前項」とあるのは「第二十四条の五第五項において準用する前項」と読み替えるものとする。
en-us	(5) The provisions of Article 7, Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to Semiannual Reports and Ad Hoc Reports, and the provisions of Article 22 apply mutatis mutandis if a Semiannual Report, Ad Hoc Report, or any amended report in connection with either of these contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading. In this case, in Article 7, the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) to (3) inclusive is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (6) changes" is deemed to be replaced with "If a material particular that is required to be stated in a Semiannual Report (meaning a Semiannual Report as set forth in Article 24-5, paragraph (1) (including as applied mutatis mutandis pursuant to Article 24-5, paragraph (3)); hereinafter the same applies in this Article, Article 9, paragraph (1), Article 10, paragraph (1), and Article 22) or an Ad Hoc Report (meaning an Ad Hoc Report as set forth in Article 24-5, paragraph (4); hereinafter the same applies in this Article, Article 9, paragraph (1), Article 10, paragraph (1), and Article 22) changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the Semiannual Report or Ad Hoc Report", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1), the phrase "the person that submitted it" is deemed to be replaced with "the person that submitted the Semiannual Report or Ad Hoc Report" and the phrase "amended statement" is deemed to be replaced with "amended report"; in Article 10, paragraph (1), the phrase "the person submitting the Registration Statement" is deemed to be replaced with "the person submitting the Semiannual Report or Ad Hoc Report"; in Article 10, paragraph (1), the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) to (3) inclusive" is deemed to be replaced with "to submit an amended report"; in Article 22, paragraph (1), the phrase "a person that, without knowing that the statement is false or has been omitted, acquires Securities issued by the person submitting the Registration Statement other than through a Public Offering or Secondary Distribution" is deemed to be replaced with "a person that, without knowing that the statement is false or has been omitted, acquires Securities issued by the person submitting the Semiannual Report or Ad Hoc Report, or any amended report in connection with these"; and in Article 22, paragraph (2), the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 24-5, paragraph (5)".

ja-jp	６　第六条の規定は、第一項（第三項において準用する場合を含む。次項から第十二項までにおいて同じ。）又は第四項の規定により半期報告書又は臨時報告書が提出された場合及び前項において準用する第七条、第九条第一項又は第十条第一項の規定によりこれらの報告書の訂正報告書が提出された場合について準用する。
en-us	(6) The provisions of Article 6 apply mutatis mutandis if a Semiannual Report or Ad Hoc Report is submitted pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (3); the same applies in the following paragraph to paragraph (12) inclusive) or paragraph (4) and an amended report is submitted in connection with it pursuant to the provisions of Article 7, Article 9, paragraph (1), or Article 10, paragraph (1), as applied mutatis mutandis pursuant to the preceding paragraph.

ja-jp	７　第一項の規定により半期報告書を提出しなければならない報告書提出外国会社は、公益又は投資者保護に欠けることがないものとして内閣府令で定める場合には、第一項の規定による半期報告書に代えて、外国において開示が行われている半期報告書に類する書類であつて英語で記載されたもの（以下この条において「外国会社半期報告書」という。）を提出することができる。
en-us	(7) In a case that is specified by Cabinet Office Ordinance as one in which this does not damage the public interest or result in insufficient investor protection, instead of a Semiannual Report under paragraph (1), a Reporting Foreign Company that is required to submit a Semiannual Report pursuant to paragraph (1) may submit a document that is similar to a Semiannual Report, but that has been prepared in English and disclosed in a foreign state (such documents are hereinafter referred to as a "Foreign Company Semiannual Report" in this Article).

ja-jp	８　外国会社半期報告書には、内閣府令で定めるところにより、当該外国会社半期報告書に記載されている事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものの要約の日本語による翻訳文、当該外国会社半期報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを記載した書類その他内閣府令で定めるもの（以下この条において「補足書類」という。）を添付しなければならない。
en-us	(8) A Japanese translation of the summary of the particulars stated in a Foreign Company Semiannual Report that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, as well as documents stating the particulars not stated in a Foreign Company Semiannual Report that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, and other documents that are specified by Cabinet Office Ordinance (such documents are hereinafter collectively referred to as "Supplementary Documents" in this Article) must accompany a Foreign Company Semiannual Report, pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	９　前二項の規定により報告書提出外国会社が外国会社半期報告書及びその補足書類を提出した場合には、当該外国会社半期報告書及びその補足書類を半期報告書とみなし、これらの提出を半期報告書を提出したものとみなして、金融商品取引法令を適用する。
en-us	(9) If a Reporting Foreign Company submits a Foreign Company Semiannual Report and Supplementary Documents pursuant to the preceding two paragraphs, the Foreign Company Semiannual Report and Supplementary Documents are deemed to be a Semiannual Report, the submission of the former is deemed to be the submission of the latter, and the provisions of the Financial Instruments and Exchange Act and Related Regulations apply.

ja-jp	１０　内閣総理大臣は、外国会社半期報告書を提出した報告書提出外国会社が第七項の外国会社半期報告書を提出することができる場合に該当しないと認めるときは、当該報告書提出外国会社に対し、その旨を通知しなければならない。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。
en-us	(10) If the Prime Minister finds that a Reporting Foreign Company that has submitted a Foreign Company Semiannual Report does not satisfy the requirements for being allowed to submit a Foreign Company Semiannual Report under paragraph (7), the Prime Minister must notify the Reporting Foreign Company of this. In such a case, irrespective of the category of proceeding for hearing statements of opinion under Article 13, paragraph (1) of the Administrative Procedure Act, the Prime Minister must conduct a hearing.

ja-jp	１１　前項の規定による通知を受けた報告書提出外国会社は、第一項の規定にかかわらず、同項の規定による半期報告書を、当該通知があつた日を起算日として公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内に提出しなければならない。
en-us	(11) Notwithstanding the provisions of paragraph (1), if a Reporting Foreign Company receives a notice under the preceding paragraph, it must submit a Semiannual Report under paragraph (1) within the period that is specified by Cabinet Order as necessary and appropriate in the public interest or for the protection of investors, with the day on which the notice is made as the first day for the calculation of that period.

ja-jp	１２　第七項から第九項までの規定は、第五項において読み替えて準用する第七条、第九条第一項又は第十条第一項の規定により報告書提出外国会社が提出した外国会社半期報告書及びその補足書類の訂正報告書を提出する場合について準用する。
en-us	(12) The provisions of paragraphs (7) to (9) inclusive apply mutatis mutandis if an amended report is submitted to amend a Foreign Company Semiannual Report and Supplementary Documents for it that has have submitted by a Reporting Foreign Company pursuant to Article 7, Article 9, paragraph (1), or Article 10, paragraph (1), as applied mutatis mutandis through the replacement of certain terms pursuant to paragraph (5).

ja-jp	１３　第一項（第三項において準用する場合に限る。以下この項及び次項において同じ。）の規定により半期報告書を提出しなければならない会社が、内閣府令で定めるところにより、第一項に規定する内閣府令で定める事項の一部を記載した書面（法令又は金融商品取引所の規則（これに類するものとして内閣府令で定めるものを含む。）に基づいて作成された書面に限る。以下この項及び次項において「半期代替書面」という。）を半期報告書と併せて内閣総理大臣に提出する場合において、公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けた場合における第一項及び第二項の規定の適用については、第一項中「内閣府令で定める事項」とあるのは「内閣府令で定める事項（第十三項に規定する半期代替書面に記載された事項を除く。）」と、第二項中「同項に規定する事項」とあるのは「同項に規定する事項（第十三項に規定する半期代替書面に記載された事項を除く。）」とする。
en-us	(13) If, pursuant to the provisions of Cabinet Office Ordinance, a company that is required to submit the Semiannual Report under paragraph (1) (limited to as applied mutatis mutandis pursuant to paragraph (3); hereinafter the same applies in this paragraph and following paragraph) submits the documents stating a part of the particulars specified by Cabinet Office Ordinance under paragraph (1) (limited to documents prepared based on laws and regulations or the rules of a Financial Instruments Exchange (including anything specified by Cabinet Office Ordinance as being similar to such rules); such documents are hereinafter referred to as "Documents Substituted for Part of a Semiannual Report" in this paragraph and the following paragraph) together with a Semiannual Report to the Prime Minister, with regard to the application of paragraphs (1) and (2) to cases in which a company receives the acknowledgement of the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance, as one whose doing so does not damage the public interest or result in insufficient investor protection, in paragraph (1), the phrase "other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors" is deemed to be replaced with "other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors (excluding particulars stated in Documents Substituted for Part of a Semiannual Report as defined in paragraph (13))" and in paragraph (2), the term "the particulars set forth in the preceding paragraph" is deemed to be replaced with "the particulars set forth in the preceding paragraph (excluding particulars stated in the Documents Substituted for Part of a Semiannual Report as defined in paragraph (13))".

ja-jp	１４　前項の規定により読み替えて適用する第一項の半期報告書と併せて半期代替書面を提出した場合には、当該半期代替書面を当該半期報告書の一部とみなし、当該半期代替書面を提出したことを当該半期代替書面を当該半期報告書の一部として提出したものとみなして、金融商品取引法令の規定を適用する。
en-us	(14) If Documents Substituted for Part of a Semiannual Report are submitted together with the Semiannual Report referred to in paragraph (1) as it applies through the replacement of certain terms pursuant to the preceding paragraph, the Documents Substituted for Part of the Semiannual Report are deemed to form a part of the Semiannual Report, the submission of the Documents Substituted for Part of the Semiannual Report is deemed to be the submission of the Documents Substituted for Part of the Semiannual Report as a part of the Semiannual Report, and the provisions of the Financial Instruments and Exchange Act and Related Regulations apply.

ja-jp	１５　第四項の規定により臨時報告書を提出しなければならない会社（第二十四条第五項において準用する同条第一項の規定による有価証券報告書を提出しなければならない会社に限る。）が、内閣府令で定めるところにより、第四項の規定による臨時報告書に記載すべき内容の一部を記載した書面（法令又は金融商品取引所の規則（これに類するものとして内閣府令で定めるものを含む。）に基づいて作成された書面に限る。以下この項及び次項において「臨時代替書面」という。）を臨時報告書と併せて内閣総理大臣に提出する場合において、公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けた場合における第四項の規定の適用については、同項中「その内容を記載した報告書」とあるのは、「その内容（第十五項に規定する臨時代替書面に記載された内容を除く。）を記載した報告書」とする。
en-us	(15) If, pursuant to the provisions of Cabinet Office Ordinance, a company that is required to submit an Ad Hoc Report pursuant to paragraph (4) (limited to a company that is required to submit the Annual Report under Article 24, paragraph (1) as applied mutatis mutandis pursuant to Article 24, paragraph (5)) submits documents stating a part of the contents that are required to be stated in an Ad Hoc Report set forth in paragraph (4) (limited to documents prepared based on laws and regulations or rules of a Financial Instruments Exchange (including anything specified by Cabinet Office Ordinance as being similar to such rules); such documents are hereinafter referred to as "Documents Substituted for Part of an Ad Hoc Report" in this paragraph and the following paragraph) together with an Ad Hoc Report to the Prime Minister, with regard to the application of paragraph (4) to cases in which a company receives the acknowledgement of the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance, as one whose doing so does not damage the public interest or result in insufficient investor protection, in paragraph (4), the phrase "a report stating the details of it" is deemed to be replaced with "a report stating the details of it (excluding the details stated in Documents Substituted for Part of an Ad Hoc Report as defined in paragraph (15)".

ja-jp	１６　前項の規定により読み替えて適用する第四項の臨時報告書と併せて臨時代替書面を提出した場合には、当該臨時代替書面を当該臨時報告書の一部とみなし、当該臨時代替書面を提出したことを当該臨時代替書面を当該臨時報告書の一部として提出したものとみなして、金融商品取引法令の規定を適用する。
en-us	(16) If Documents Substituted for Part of an Ad Hoc Report are submitted together with the Ad Hoc Report referred to in paragraph (4) as it applies through the replacement of certain terms pursuant to the preceding paragraph, the Documents Substituted for Part of the Ad Hoc Report are deemed to form a part of the Ad Hoc Report, the submission of the Documents Substituted for Part of the Ad Hoc Report is deemed to be the submission of the Documents Substituted for Part of the Ad Hoc Report as a part of the Ad Hoc Report, and the provisions of the Financial Instruments and Exchange Act and Related Regulations apply.

ja-jp	（確認書に関する規定の半期報告書への準用）
en-us	(Mutatis Mutandis Application of Provisions on Confirmation Letters to Semiannual Reports)

ja-jp	第二十四条の五の二　第二十四条の四の二の規定は、前条第一項（同条第三項において準用する場合を含む。）の規定により半期報告書を提出する場合及び同条第五項において読み替えて準用する第七条、第九条第一項又は第十条第一項の規定により訂正報告書を提出する場合について準用する。この場合において、第二十四条の四の二第一項中「有価証券報告書の記載内容」とあるのは「半期報告書（その訂正報告書を含む。以下この条において同じ。）の記載内容」と、「有価証券報告書等に代えて外国会社報告書」とあるのは「半期報告書に代えて外国会社半期報告書」と、「当該外国会社報告書」とあるのは「当該外国会社半期報告書」と、同条第二項中「有価証券報告書と併せて」とあるのは「半期報告書と併せて」と、同条第六項中「第二十四条の四の二第一項又は第二項（これらの規定を同条第三項（同条第四項において準用する場合を含む。）及び第四項において準用する場合を含む。）の規定による確認書」とあるのは「第二十四条の五の二において読み替えて準用する第二十四条の四の二第一項又は第二項（これらの規定を同条第三項（同条第四項において準用する場合を含む。）及び第四項において準用する場合を含む。）の規定による確認書」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	Article 24-5-2 (1) The provisions of Article 24-4-2 apply mutatis mutandis if a Semiannual Report is submitted pursuant to paragraph (1) of the preceding Article (including as applied mutatis mutandis pursuant to Article 24-5, paragraph (3)) or if an amended report is submitted pursuant to Article 7, Article 9, paragraph (1), or Article 10, paragraph (1), as applied mutatis mutandis through the replacement of certain terms pursuant to Article 24-5, paragraph (5). In this case, in Article 24-4-2, paragraph (1), the phrase "a Foreign Company Report" is deemed to be replaced with "a Foreign Company Semiannual Report", the phrase "Foreign Company Report instead of the Annual Report, etc." is deemed to be replaced with "Foreign Company Semiannual Report instead of the Semiannual Report", and the phrase "the content of statements in the Annual Report" is deemed to be replaced with "the content of statements in the Semiannual Report (including any amended report in connection with this; hereinafter the same applies in this Article)"; in Article 24-4-2, paragraph (2), the phrase "together with an Annual Report" is deemed to be replaced with "together with a Semiannual Report"; in Article 24-4-2, paragraph (6), the phrase "a Confirmation Letter under Article 24-4-2, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (3) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (4)) or Article 24-4-2, paragraph (4))" is deemed to be replaced with "a Confirmation Letter under Article 24-4-2, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (3) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (4)) or Article 24-4-2, paragraph (4)) as applied mutatis mutandis through the replacement of certain terms pursuant to Article 24-5-2"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	２　第二十四条の四の三の規定は、前項の規定により提出した確認書の訂正確認書を提出する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。
en-us	(2) The provisions of Article 24-4-3 apply mutatis mutandis if an amended Confirmation Letter is submitted for a Confirmation Letter that has been submitted pursuant to the preceding paragraph. The necessary technical replacement of terms for such a case is specified by Cabinet Order.

ja-jp	（自己株券買付状況報告書の提出）
en-us	(Submission of Reports on Repurchase)

ja-jp	第二十四条の六　金融商品取引所に上場されている株券、流通状況が金融商品取引所に上場されている株券に準ずるものとして政令で定める株券その他政令で定める有価証券（以下この条、第二十七条の二十二の二から第二十七条の二十二の四まで及び第百六十七条において「上場株券等」という。）の発行者である会社は、会社法第百五十六条第一項（同法第百六十五条第三項の規定により読み替えて適用する場合を含む。）の規定による株主総会の決議又は取締役会の決議があつた場合には、内閣府令で定めるところにより、当該決議があつた株主総会又は取締役会（以下この項において「株主総会等」という。）の終結した日の属する月から同法第百五十六条第一項第三号に掲げる期間の満了する日の属する月までの各月（以下この項において「報告月」という。）ごとに、当該株主総会等の決議に基づいて各報告月中に行つた自己の株式に係る上場株券等の買付けの状況（買付けを行わなかつた場合を含む。）に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書を、各報告月の翌月十五日までに、内閣総理大臣に提出しなければならない。
en-us	Article 24-6 (1) If a resolution of shareholders meeting or a resolution of board of directors set forth in Article 156, paragraph (1) of the Companies Act (including as it applies through the replacement of certain terms pursuant to Article 165, paragraph (3) of that Act) has been adopted, a company that has issued share certificates that are listed on a Financial Instruments Exchange, share certificates specified by Cabinet Order as having equivalent distribution statuses to share certificates listed on a Financial Instruments Exchange, or other Securities specified by Cabinet Order (hereinafter collectively referred to as "Listed Share Certificates, etc." in this Article, Articles 27-22-2 to 27-22-4 inclusive, and Article 167) must submit a report that, pursuant to the provisions of Cabinet Office Ordinance, states the particulars of the status of any repurchase of the Listed Share Certificates, etc. of which it is the Issuer, that it conducts based on the resolution of the shareholders or board of directors (hereinafter referred to as the "Shareholders, etc." in this paragraph), during each month from the month that includes the day on which the Shareholders, etc. resolution is adopted to the month that includes the day on which the period set forth in Article 156, paragraph (1), item (iii) of that Act expires (each month is referred to as a "Reporting Month" in this paragraph) (including if no buyback is conducted) and other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors to the Prime Minister by the 15th day of the month following each Reporting Month.

ja-jp	２　第七条、第九条第一項及び第十条第一項の規定は前項に規定する報告書（以下「自己株券買付状況報告書」という。）について、第二十二条の規定は自己株券買付状況報告書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について、それぞれ準用する。この場合において、第七条中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「自己株券買付状況報告書（第二十四条の六第一項に規定する報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。）」と、「届出者」とあるのは「自己株券買付状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「自己株券買付状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「自己株券買付状況報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正報告書の提出」と、第二十二条第一項中「第二十一条第一項第一号及び第三号に掲げる者」とあるのは「当該自己株券買付状況報告書を提出した会社のその提出の時における役員」と、「有価証券届出書の届出者が発行者である有価証券を募集又は売出しによらないで取得した者」とあるのは「自己株券買付状況報告書の提出者が発行者である有価証券を取得した者」と、同条第二項中「第二十一条第二項第一号及び第二号」とあるのは「第二十一条第二項第一号」と、「前項」とあるのは「第二十四条の六第二項において準用する前項」と読み替えるものとする。
en-us	(2) The provisions of Article 7, Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to a report set forth in the preceding paragraph (hereinafter referred to as a "Report on Repurchase"), and the provisions of Article 22 apply mutatis mutandis if a Report on Repurchase contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading. In this case, in Article 7, the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) to (3) inclusive is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (6) changes" is deemed to be replaced with "If a material particular that is required to be stated in a Report on Repurchase (meaning a report set forth in Article 24-6, paragraph (1); hereinafter the same applies in this Article, Article 9, paragraph (1), Article 10, paragraph (1), and Article 22) changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the Report on Repurchase", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1) the phrase "the person that submitted it" is deemed to be replaced with "the person that submitted the Report on Repurchase" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 10, paragraph (1), the phrase "the person submitting the Registration Statement" is deemed to be replaced with "the person submitting the Report on Repurchase" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) to (3) inclusive" is deemed to be replaced with "to submit an amended report"; in Article 22, paragraph (1), the phrase "persons set forth in Article 21, paragraph (1), items (i) and (iii)" is deemed to be replaced with "person that, at the time of submission of the Report on Repurchase, is an officer of the company that submitted that Report", and the phrase "a person that, without knowing that the statement is false or has been omitted, acquires Securities issued by the person submitting the Registration Statement other than through a Public Offering or Secondary Distribution" is deemed to be replaced with "a person that, without knowing that the statement is false or has been omitted, acquires Securities issued by the person submitting the Report on Repurchase"; and in Article 22, paragraph (2), the phrase "Article 21, paragraph (2), items (i) and (ii)" is deemed to be replaced with "Article 21, paragraph (2), item (i)" and the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 24-6, paragraph (2)".

ja-jp	３　第六条の規定は、第一項の規定により自己株券買付状況報告書が提出された場合及び前項において準用する第七条、第九条第一項又は第十条第一項の規定により当該報告書の訂正報告書が提出された場合について準用する。
en-us	(3) The provisions of Article 6 apply mutatis mutandis if a Report on Repurchase is submitted pursuant to paragraph (1) and if an amended report is submitted in connection with a Report on Repurchase, pursuant to Article 7, Article 9, paragraph (1) or Article 10, paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph.

ja-jp	（親会社等状況報告書の提出）
en-us	(Submission of a Parent Company, etc. Status Report)

ja-jp	第二十四条の七　第二十四条第一項の規定により有価証券報告書を提出しなければならない会社（同項第一号又は第二号に掲げる有価証券の発行者であるものに限る。第四項、次条第五項及び第二十七条の三十の十において「提出子会社」という。）の議決権の過半数を所有している会社その他の当該有価証券報告書を提出しなければならない会社と密接な関係を有するものとして政令で定めるもの（第二十四条第一項（同条第五項において準用する場合を含む。第四項各号において同じ。）の規定により有価証券報告書を提出しなければならない会社（第二十三条の三第四項の規定により有価証券報告書を提出した会社その他内閣府令で定めるものを含む。）を除く。以下この条並びに次条第二項、第四項及び第五項において「親会社等」という。）は、内閣府令で定めるところにより、当該親会社等の事業年度（当該親会社等が特定有価証券の発行者である場合には、内閣府令で定める期間。以下この項及び次項において同じ。）ごとに、当該親会社等の株式を所有する者に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書（以下「親会社等状況報告書」という。）を、当該事業年度経過後三月以内（当該親会社等が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内）に、内閣総理大臣に提出しなければならない。ただし、親会社等状況報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、この限りでない。
en-us	Article 24-7 (1) A company that holds the majority of voting rights in a company that is required to submit an Annual Report pursuant to Article 24, paragraph (1) (but only one that is the Issuer of Securities set forth in Article 24, paragraph (1), item (i) or (ii); such a company is referred to as a "Subsidiary Company Submitting an Annual Report" in paragraph (4) of this Article, paragraph (5) of the following Article and Article 27-30-10), or which is otherwise specified by Cabinet Order as being closely related to a company that is required to submit an Annual Report (excluding a company that is required to submit an Annual Report pursuant to Article 24, paragraph (1) (including as applied mutatis mutandis pursuant to Article 24, paragraph (5); the same applies in the items of paragraph (4) of this Article) (including a company that has submitted an Annual Report pursuant to Article 23-3, paragraph (4) or that is otherwise specified by Cabinet Office Ordinance); hereinafter, a company that holds the majority of voting rights in, or is otherwise closely related to, such a company, is referred to as a "Parent Company, etc." in this Article and paragraphs (2), (4) and (5) of the following Article) shall submit a report that, pursuant to the provisions of Cabinet Office Ordinance, states the particulars of persons that hold shares in the Parent Company, etc. and other particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, for each business year of the Parent Company, etc. (or for each period specified by Cabinet Office Ordinance, if the Parent Company, etc. is an Issuer of regulated Securities; hereinafter the same applies in this paragraph and the following paragraph) (hereinafter referred to as a "Parent Company, etc. Status Report") to the Prime Minister within three months after the end of each business year (or, if the Parent Company, etc. is a foreign company, within the period that is specified by Cabinet Order as necessary and appropriate in the public interest or for the protection of investors); provided, however, that this does not apply if a company receives the acknowledgement of the Prime Minister, pursuant to the provisions of Cabinet Order, as a company whose non-submission of a Parent Company, etc. Status Report does not damage the public interest or result in insufficient investor protection.

ja-jp	２　前項本文の規定の適用を受けない会社が親会社等に該当することとなつたときは、当該親会社等に該当することとなつた会社は、内閣府令で定めるところにより、その該当することとなつた日の属する事業年度の直前事業年度に係る親会社等状況報告書を、遅滞なく、内閣総理大臣に提出しなければならない。ただし、親会社等状況報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、この限りでない。
en-us	(2) If a company that is excluded from the application of the main clause of the preceding paragraph becomes a Parent Company, etc., the company that has become a Parent Company, etc. must submit a Parent Company, etc. Status Report to the Prime Minister without delay, pursuant to the provisions of Cabinet Office Ordinance, for the business year immediately prior to the business year that includes the day on which the company becomes a Parent Company, etc.; provided, however, that this does not apply if the company has received the acknowledgment of the Prime Minister, pursuant to the provisions of Cabinet Order, as a company whose non-submission of a Parent Company, etc. Status Report does not damage the public interest or result in insufficient investor protection.

ja-jp	３　第七条、第九条第一項及び第十条第一項の規定は、親会社等状況報告書について準用する。この場合において、第七条中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第六項の規定による届出書類」とあるのは「親会社等状況報告書（第二十四条の七第一項に規定する親会社等状況報告書をいう。以下同じ。）」と、「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正報告書の提出」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	(3) The provisions of Article 7, Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to a Parent Company, etc. Status Report. In this case, in Article 7, the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) to (3) inclusive is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (6) changes" is deemed to be replaced with "If a material particular that is required to be stated in a Parent Company, etc. Status Report (meaning a Parent Company, etc. Status Report as provided for in Article 24-7, paragraph (1); the same applies hereinafter) changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the Parent Company, etc. Status Report", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1) the phrase "the person that submitted it" is deemed to be replaced with "the person submitting the Parent Company, etc. Status Report" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 10, paragraph (1)), the phrase "the person submitting the Registration Statement" is deemed to be replaced with "the person submitting the Parent Company, etc. Status Report" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) to (3) inclusive" is deemed to be replaced with "to submit an amended report"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	４　第一項本文若しくは第二項本文の規定により親会社等状況報告書を提出し、又は前項において準用する第七条、第九条第一項若しくは第十条第一項の規定により親会社等状況報告書の訂正報告書を提出した親会社等は、遅滞なく、これらの書類の写しを当該親会社等の提出子会社に送付するとともに、これらの書類の写しを次の各号に掲げる当該提出子会社が発行者である有価証券の区分に応じ、当該各号に定める者に提出しなければならない。
en-us	(4) A Parent Company, etc. that has submitted a Parent Company, etc. Status Report pursuant to the main clause of paragraph (1) or the main clause of paragraph (2), or that has submitted an amended report in connection with a Parent Company, etc. Status Report pursuant to Article 7, Article 9, paragraph (1), or Article 10, paragraph (1), as applied mutatis mutandis pursuant to the preceding paragraph, shall send a copy of it to the Subsidiary Company Submitting Annual Reports without delay, and shall also submit a copy of it to the person specified in the relevant of following items for the category of Securities set forth in said item that were issued by the Subsidiary Company Submitting Annual Reports:

ja-jp	一　第二十四条第一項第一号に掲げる有価証券　同号の金融商品取引所
en-us	(i) Securities set forth in Article 24, paragraph (1), item (i): the Financial Instruments Exchange referred to in Article 24, paragraph (1), item (i); or

ja-jp	二　第二十四条第一項第二号に掲げる有価証券　政令で定める認可金融商品取引業協会
en-us	(ii) Securities set forth in Article 24, paragraph (1), item (ii): the Authorized Financial Instruments Business Association specified by Cabinet Order.

ja-jp	５　第二十四条第八項、第九項及び第十一項から第十三項までの規定は、外国会社である親会社等が親会社等状況報告書を提出する場合について準用する。この場合において、同条第八項中「外国会社（第二十三条の三第四項の規定により有価証券報告書を提出したものを含む。以下「報告書提出外国会社」という。）」とあるのは「外国会社である親会社等（第二十四条の七第一項に規定する親会社等をいう。以下この条において同じ。）」と、「外国において開示（当該外国の法令（外国金融商品市場を開設する者その他の内閣府令で定める者の規則を含む。）に基づいて当該外国において公衆の縦覧に供されることをいう。第二十四条の四の七第六項及び第二十四条の五第七項において同じ。）が行われている有価証券報告書等に類する」とあるのは「親会社等状況報告書に記載すべき事項を記載した」と、同条第九項中「、当該外国会社報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを記載した書類その他」とあるのは「その他」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	(5) The provisions of Article 24, paragraphs (8), (9), and (11) to (13) inclusive apply mutatis mutandis if a Parent Company, etc. that is a foreign company submits a Parent Company, etc. Status Report. In this case, in Article 24, paragraph (8), the phrase "a foreign company that is required to submit an Annual Report pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph to paragraph (13) inclusive) (including a foreign company that has submitted an Annual Report pursuant to Article 23-3, paragraph (4); hereinafter referred to as a 'Reporting Foreign Company')" is deemed to be replaced with "a Parent Company, etc. (meaning Parent Company, etc. as defined by Article 24-7, paragraph (1); hereinafter the same applies in this Article) which is a foreign company that is required to submit an Annual Report pursuant to paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph to paragraph (13) inclusive)" and the phrase "similar to an Annual Report, etc., but that has been prepared in English and disclosed in a foreign state (meaning that it is made available for public inspection in the relevant foreign state based on the laws and regulations of that state (including the rules provided by the operator of a foreign Financial Instruments Market or other person specified by Cabinet Office Ordinance); the same applies in Article 24-4-7, paragraph (6) and Article 24-5, paragraph (7))" is deemed to be replaced with "in which it has stated the particulars that are required to be stated in the Parent Company, etc. Status Report"; in Article 24, paragraph (9), the phrase "documents stating the particulars not stated in the Foreign Company Report that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors, and other" is deemed to be replaced with "other"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	６　前各項の規定は、親会社等が会社以外の者である場合について準用する。この場合において、第一項中「議決権の過半数を所有している会社」とあるのは「議決権の過半数を所有している会社以外の者」と、「密接な関係を有するものとして政令で定めるもの」とあるのは「密接な関係を有する会社以外の者として政令で定める会社以外の者」と、「親会社等の株式を所有する者」とあるのは「親会社等の出資者その他の者」と、第二項中「会社が」とあるのは「会社以外の者が」と、「会社は」とあるのは「会社以外の者は」と、前項中「外国会社である」とあるのは「外国の者である」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。
en-us	(6) The provisions of the preceding paragraphs apply mutatis mutandis if the Parent Company, etc. is a person other than a company. In this case, in paragraph (1), the phrase "A company that holds the majority of voting rights" is deemed to be replaced with "A person that is other than a company and that holds the majority of voting rights", the phrase "which is otherwise specified by Cabinet Order as being closely related to" is deemed to be replaced with "that is otherwise specified by Cabinet Order as being a person that is other than a company and that is closely related to", and the phrase "persons that hold shares in the Parent Company, etc." is deemed to be replaced with "equity investors in the Parent Company, etc. and other persons"; in paragraph (2), the term "company" is deemed to be replaced with "person that is other than a company and"; in the preceding paragraph the phrase "that is a foreign company" is deemed to be replaced with "that is a foreign person"; and any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	（有価証券届出書等の公衆縦覧）
en-us	(Public Inspection of Registration Statements, etc.)

ja-jp	第二十五条　内閣総理大臣は、内閣府令で定めるところにより、次の各号に掲げる書類（以下この条及び次条において「縦覧書類」という。）を、当該縦覧書類を受理した日から当該各号に定める期間を経過する日（当該各号に掲げる訂正届出書、訂正発行登録書、訂正報告書又は訂正確認書にあつては、当該訂正の対象となつた当該各号に掲げる第五条第一項及び第六項の規定による届出書及びその添付書類、同条第四項の規定の適用を受ける届出書及びその添付書類、発行登録書及びその添付書類、有価証券報告書及びその添付書類、確認書、内部統制報告書及びその添付書類、四半期報告書、半期報告書、臨時報告書、自己株券買付状況報告書又は親会社等状況報告書に係る当該経過する日、第五号及び第九号に掲げる確認書（当該確認書の対象が有価証券報告書及びその添付書類の訂正報告書、四半期報告書の訂正報告書又は半期報告書の訂正報告書である場合に限る。）にあつては、当該訂正の対象となつた有価証券報告書及びその添付書類、四半期報告書又は半期報告書に係る当該経過する日）までの間、公衆の縦覧に供しなければならない。
en-us	Article 25 (1) The Prime Minister shall make the documents set forth in each of the following items (hereinafter referred to as "Public Documents" in this Article and the following Article) available for public inspection pursuant to the provisions of Cabinet Office Ordinance, for the period specified in the relevant item from the day on which the Prime Minister receives the Public Document (or for an amended statement, Amended Shelf Registration Statement, amended report, or amended Confirmation Letter set forth in one of the following items, the period specified in the relevant item from the day on which the Prime Minister receives the statement and accompanying documents under Article 5, paragraphs (1) and (6), the statement and accompanying documents to which Article 5, paragraph (4) is applicable, or the Shelf Registration Statement and accompanying documents, Annual Report and accompanying documents, Confirmation Letter, Internal Control Report and accompanying documents, Quarterly Report, Semiannual Report, Ad Hoc Report, Report on Repurchase, or Parent Company, etc. Status Report subject to that amendment; and for a Confirmation Letter set forth in item (v) or (ix) (but only if the subject of the Confirmation Letter is an amended report connected with an Annual Report and accompanying documents, an amended report connected with a Quarterly Report, or an amended report connected with a Semiannual Report), the period specified in the relevant item from the day on which the Prime Minister receives the Annual Report and accompanying documents, Quarterly Report, or Semiannual Report that is subject to that amendment):

ja-jp	一　第五条第一項及び第六項の規定による届出書及びその添付書類並びにこれらの訂正届出書（同条第四項の規定の適用を受ける届出書及びその添付書類並びにこれらの訂正届出書を除く。）　五年
en-us	(i) a statement and accompanying documents under Article 5, paragraphs (1) and (6), as well as any amended statement connected with them (excluding a statement and accompanying documents or amended statement connected with them, to which Article 5, paragraph (4) is applicable): five years;

ja-jp	二　第五条第四項の規定の適用を受ける届出書及びその添付書類並びにこれらの訂正届出書　一年
en-us	(ii) a statement and accompanying documents, as well as any amended statement connected with them, to which Article 5, paragraph (4) is applicable: one year;

ja-jp	三　発行登録書及びその添付書類、発行登録追補書類及びその添付書類並びにこれらの訂正発行登録書　発行登録が効力を失うまでの期間
en-us	(iii) a Shelf Registration Statement and accompanying documents or Shelf Registration Supplements and accompanying documents, as well as any Amended Shelf Registration Statement connected with them: until the Shelf Registration Statement ceases to be effective;

ja-jp	四　有価証券報告書及びその添付書類並びにこれらの訂正報告書　五年
en-us	(iv) an Annual Report and accompanying documents, as well as any amended report connected with them: five years;

ja-jp	五　第二十四条の四の二の規定による確認書及びその訂正確認書　五年
en-us	(v) a Confirmation Letter under Article 24-4-2 and any amended Confirmation Letter connected with it: five years;

ja-jp	六　内部統制報告書及びその添付書類並びにこれらの訂正報告書　五年
en-us	(vi) an Internal Control Report and accompanying documents, as well as any amended report connected with them: five years;

ja-jp	七　四半期報告書及びその訂正報告書　三年
en-us	(vii) a Quarterly Report and any amended report connected with it: three years;

ja-jp	八　半期報告書及びその訂正報告書　三年
en-us	(viii) a Semiannual Report and any amended report connected with it: three years;

ja-jp	九　第二十四条の四の八及び第二十四条の五の二において準用する第二十四条の四の二の規定による確認書及びその訂正確認書　三年
en-us	(ix) a Confirmation Letter under Article 24-4-2 as applied mutatis mutandis pursuant to Article 24-4-8 or Article 24-5-2, and any amended Confirmation Letter connected with it: three years;

ja-jp	十　臨時報告書及びその訂正報告書　一年
en-us	(x) an Ad Hoc Report and any amended report connected with it: one year;

ja-jp	十一　自己株券買付状況報告書及びその訂正報告書　一年
en-us	(xi) a Report on Repurchase and any amended report connected with it: one year; and

ja-jp	十二　親会社等状況報告書及びその訂正報告書　五年
en-us	(xii) a Parent Company, etc. Status Report and any amended report connected with it: five years.

ja-jp	２　有価証券の発行者で前項第一号から第十一号までに掲げる書類を提出したもの及び有価証券の発行者の親会社等が同項第十二号に掲げる書類を提出した場合の当該発行者は、これらの書類の写しを、内閣府令で定めるところにより、当該発行者の本店及び主要な支店に備え置き、これらの書類を内閣総理大臣に提出した日から当該各号に掲げる期間を経過する日までの間、公衆の縦覧に供しなければならない。
en-us	(2) An Issuer of Securities that has submitted a document set forth in one of the items (i) to (xi) inclusive of the preceding paragraph, or an Issuer of Securities whose Parent Company, etc. has submitted the document set forth in item (xii) of the preceding paragraph, shall keep a copy of such document at its head office and principal branch offices, and make the document available for public inspection for the period from the day on which the document is submitted to the Prime Minister to the day on which the period specified in the relevant item of the preceding paragraph has elapsed, pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	３　金融商品取引所及び政令で定める認可金融商品取引業協会は、第六条（第十二条、第二十三条の十二第一項、第二十四条第七項、第二十四条の二第三項、第二十四条の四の二第五項（第二十四条の四の八第一項及び第二十四条の五の二第一項において準用する場合を含む。）、第二十四条の四の三第二項（第二十四条の四の八第二項及び第二十四条の五の二第二項において準用する場合を含む。）、第二十四条の四の四第五項、第二十四条の四の五第二項、第二十四条の四の七第五項、第二十四条の五第六項及び第二十四条の六第三項において準用する場合を含む。第五項において同じ。）及び前条第四項の規定により提出された縦覧書類の写しを、内閣府令で定めるところにより、その事務所に備え置き、これらの書類の写しの提出があつた日から第一項各号に定める期間を経過する日までの間、公衆の縦覧に供しなければならない。
en-us	(3) Pursuant to the provisions of Cabinet Office Ordinance, Financial Instruments Exchanges and the Authorized Financial Instruments Business Associations specified by Cabinet Order shall keep copies of the documents submitted pursuant to Article 6 (including as applied mutatis mutandis pursuant to Article 12; Article 23-12, paragraph (1); Article 24, paragraph (7); Article 24-2, paragraph (3); Article 24-4-2, paragraph (5) (including as applied mutatis mutandis pursuant to Article 24-4-8, paragraph (1) and Article 24-5-2, paragraph (1)); Article 24-4-3, paragraph (2) (including as applied mutatis mutandis pursuant to Article 24-4-8, paragraph (2) and Article 24-5-2, paragraph (2)); Article 24-4-4, paragraph (5); Article 24-4-5, paragraph (2); Article 24-4-7, paragraph (5); Article 24-5, paragraph (6); and Article 24-6, paragraph (3); the same applies in paragraph (5)) and paragraph (4) of the preceding Article at their office, and make copies of the Public Documents available for public inspection for the period from the day on which the copies of these documents are submitted to the day on which the period specified in the relevant item of paragraph (1) has elapsed.

ja-jp	４　有価証券の発行者で第一項第一号から第十号までに掲げる書類を提出したもの及び親会社等で同項第十二号に掲げる書類を提出したものがその事業上の秘密の保持の必要により前三項に規定する書類の一部について公衆の縦覧に供しないことを内閣総理大臣に申請し、内閣総理大臣が当該申請を承認した場合においては、前三項の規定にかかわらず、その一部は、公衆の縦覧に供しないものとする。
en-us	(4) Notwithstanding the provisions of the preceding three paragraphs, if, due to a need to maintain the confidentiality of a trade secret, an Issuer of Securities that has submitted a document set forth in one of items (i) to (x) inclusive of paragraph (1), or a Parent Company, etc. that has submitted a document set forth in item (xii) of that paragraph, files a petition with the Prime Minister for a part of the documents referred to in the preceding three paragraphs not to be made available for public inspection and the Prime Minister approves it, that part of the documents is not to be made available for public inspection.

ja-jp	５　前項の承認を受けた有価証券の発行者及び親会社等が第六条及び前条第四項の規定により縦覧書類の写しを提出子会社に送付し、又は金融商品取引所若しくは政令で定める認可金融商品取引業協会に提出する場合には、前項の規定により公衆の縦覧に供しないこととされた部分をこれらの書類の写しから削除して送付し、又は提出することができる。
en-us	(5) When an Issuer of Securities or Parent Company, etc. that has obtained the approval referred to in the preceding paragraph sends a copy of a Public Document to a Subsidiary Company Submitting Annual Reports or submits a copy of such documents to a Financial Instruments Exchange or to an Authorized Financial Instruments Business Association specified by Cabinet Order pursuant to Article 6 or paragraph (4) of the preceding Article, before sending or submitting the copy of such documents, it may remove or delete from them the part that, pursuant to the preceding paragraph, it has been decided will not be made available for public inspection.

ja-jp	６　内閣総理大臣は、次のいずれかに掲げる処分をするときは、第一項の規定にかかわらず、当該処分に係る縦覧書類について、その全部又は一部を公衆の縦覧に供しないものとすることができる。
en-us	(6) Notwithstanding the provisions of paragraph (1), if the Prime Minister issues one of the following dispositions, the Prime Minister may decide that all or part of the Public Documents that are connected with the disposition are not to be made available for public inspection:

ja-jp	一　第九条第一項又は第十条第一項の規定による訂正届出書の提出命令
en-us	(i) an order to submit an amended statement under the provisions of Article 9, paragraph (1) or Article 10, paragraph (1);

ja-jp	二　第二十三条の九第一項若しくは第二十三条の十第一項の規定又は同条第五項において準用する同条第一項の規定による訂正発行登録書の提出命令
en-us	(ii) an order to submit an Amended Shelf Registration Statement under Article 23-9, paragraph (1) or Article 23-10, paragraph (1), or under Article 23-10, paragraph (1) as applied mutatis mutandis pursuant to Article 23-10, paragraph (5);

ja-jp	三　第二十四条の二第一項、第二十四条の四の五第一項、第二十四条の四の七第四項、第二十四条の五第五項、第二十四条の六第二項又は前条第三項（同条第六項において準用する場合を含む。）において準用する第九条第一項又は第十条第一項の規定による訂正報告書の提出命令
en-us	(iii) an order to submit an amended report under Article 9, paragraph (1) or Article 10, paragraph (1) as applied mutatis mutandis pursuant to Article 24-2, paragraph (1); Article 24-4-5, paragraph (1); Article 24-4-7, paragraph (4); Article 24-5, paragraph (5); Article 24-6, paragraph (2); or paragraph (3) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (6) of that Article); or

ja-jp	四　第二十四条の四の三第一項において準用する第九条第一項又は第十条第一項の規定による訂正確認書の提出命令
en-us	(iv) an order to submit an amended Confirmation Letter under Article 9, paragraph (1) or Article 10, paragraph (1) as applied mutatis mutandis pursuant to Article 24-4-3, paragraph (1).

ja-jp	７　前項の場合において、内閣総理大臣は、第二項の規定により当該縦覧書類の写しを公衆の縦覧に供する者（当該縦覧書類が親会社等状況報告書又はその訂正報告書である場合にあつては、これらの縦覧書類を提出した者及びこれらの縦覧書類の写しを公衆の縦覧に供する者。次項において「提出者等」という。）及び第三項の規定により当該縦覧書類の写しを公衆の縦覧に供する金融商品取引所又は同項の政令で定める認可金融商品取引業協会に対し、当該縦覧書類の全部又は一部を公衆の縦覧に供しないこととした旨を通知するものとする。
en-us	(7) In the case referred to in the preceding paragraph, the Prime Minister is to notify a person that makes copies of Public Documents available for public inspection pursuant to paragraph (2) (or the person submitting such Public Documents and the person that makes copies of them available for public inspection, if the Public Documents comprise a Parent Company, etc. Status Report or an amended report in connection with one; such a person is referred to as the "Submitter, etc." in the following paragraph), as well as the Financial Instruments Exchange or the Authorized Financial Instruments Business Association specified by Cabinet Order which is referred to in paragraph (3), which makes copies of those Public Documents available for public inspection pursuant to the provisions of paragraph (3), that the Prime Minister has decided that all or part of those Public Documents will not be made available for public inspection.

ja-jp	８　前項の規定により提出者等又は金融商品取引所若しくは認可金融商品取引業協会が内閣総理大臣からの通知を受けたときは、その時以後、当該通知に係る縦覧書類の写しについては、第二項及び第三項の規定は、適用しない。
en-us	(8) If the Submitter, etc. or a Financial Instruments Exchange or Authorized Financial Instruments Business Association has been notified by the Prime Minister pursuant to the provisions of the preceding paragraph, the provisions of paragraphs (2) and (3) do not apply thereafter to the copies of the Public Documents for which the notice was made.

ja-jp	（届出者等に対する報告の徴取及び検査）
en-us	(Collection of Reports and Inspection of a Person Submitting a Registration Statement, etc.)

ja-jp	第二十六条　内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、縦覧書類を提出した者若しくは提出すべきであると認められる者若しくは有価証券の引受人その他の関係者若しくは参考人に対し参考となるべき報告若しくは資料の提出を命じ、又は当該職員をしてその者の帳簿書類その他の物件を検査させることができる。
en-us	Article 26 Whenever the Prime Minister finds it to be necessary and appropriate in the public interest or for the protection of investors, the Prime Minister may order a person that has submitted Public Documents, a person that is found to be required to submit such documents, an Underwriter of Securities, or any other concerned party or witnesses, to submit reports or materials that should serve as a reference, and may have the relevant officials inspect that person's books and documents or any other articles.

ja-jp	（会社以外の発行者に関する準用規定）
en-us	(Mutatis Mutandis Application of Provisions for an Issuer That Is Not a Company)

ja-jp	第二十七条　第二条の二、第五条から第十三条まで、第十五条から第二十四条の五の二まで及び第二十四条の七から前条までの規定は、発行者が会社以外の者（第二十四条第八項から第十三項まで、第二十四条の二第四項、第二十四条の四の二第六項（第二十四条の四の八第一項及び第二十四条の五の二第一項において準用する場合を含む。）、第二十四条の四の三第三項、第二十四条の四の四第六項、第二十四条の四の五第三項、第二十四条の四の七第六項から第十一項まで及び第二十四条の五第七項から第十二項までの規定にあつては外国の者に限る。）である場合について準用する。この場合において、第二十四条第八項中「外国会社（」とあるのは「会社以外の外国の者（」と、同項、同条第十項から第十三項まで、第二十四条の二第四項、第二十四条の四の七第六項及び第八項から第十一項まで並びに第二十四条の五第七項及び第九項から第十二項までの規定中「報告書提出外国会社」とあるのは「報告書提出外国者」と読み替えるものとするほか、必要な技術的読替えその他これらの規定の適用に関し必要な事項は、政令で定める。
en-us	Article 27 The provisions of Article 2-2; Articles 5 to 13 inclusive; Articles 15 to 24-5-2 inclusive; and Article 24-7 to the preceding Article inclusive apply mutatis mutandis if the Issuer is a person other than a company (with regard to the mutatis mutandis application of Article 24, paragraphs (8) to (13) inclusive; Article 24-2, paragraph (4); Article 24-4-2, paragraph (6) (including as applied mutatis mutandis pursuant to Article 24-4-8, paragraph (1) and Article 24-5-2, paragraph (1)); Article 24-4-3, paragraph (3); Article 24-4-4, paragraph (6); Article 24-4-5, paragraph (3); Article 24-4-7, paragraphs (6) to (11) inclusive; and Article 24-5, paragraphs (7) to (12) inclusive, this is limited to if the Issuer is a foreign person). In this case, in Article 24, paragraph (8), the phrase "a foreign company that is required to submit" is deemed to be replaced with "a foreign person other than a company which is required to submit"; in Article 24, paragraphs (8) and (10) to (13) inclusive; Article 24-2, paragraph (4); Article 24-4-7, paragraphs (6) and (8) to (11) inclusive; and Article 24-5, paragraphs (7) and (9) to (12) inclusive, the phrase "Reporting Foreign Company" is deemed to be replaced with "Reporting Foreign Person"; and any other necessary technical replacement of terms or other necessary particulars relevant to the application of these provisions is specified by Cabinet Order.

ja-jp	第二章の二　公開買付けに関する開示
en-us	Chapter II-2 Disclosure in a Tender Offer

ja-jp	第一節　発行者以外の者による株券等の公開買付け
en-us	Section 1 Tender Offers for Share Certificates, etc. by Persons Other than the Issuer

ja-jp	（発行者以外の者による株券等の公開買付け）
en-us	(Tender Offers for Share Certificates, etc. by Persons Other than the Issuer)

ja-jp	第二十七条の二　その株券、新株予約権付社債券その他の有価証券で政令で定めるもの（以下この章及び第二十七条の三十の十一（第四項を除く。）において「株券等」という。）について有価証券報告書を提出しなければならない発行者又は特定上場有価証券（流通状況がこれに準ずるものとして政令で定めるものを含み、株券等に限る。）の発行者の株券等につき、当該発行者以外の者が行う買付け等（株券等の買付けその他の有償の譲受けをいい、これに類するものとして政令で定めるものを含む。以下この節において同じ。）であつて次のいずれかに該当するものは、公開買付けによらなければならない。ただし、新株予約権を有する者が当該新株予約権を行使することにより行う株券等の買付け等及び株券等の買付け等を行う者がその者の特別関係者（第七項第一号に掲げる者のうち内閣府令で定めるものに限る。）から行う株券等の買付け等その他政令で定める株券等の買付け等は、この限りでない。
en-us	Article 27-2 (1) Any purchase, etc. of share certificates, corporate bond certificates with share options, or other Securities specified by Cabinet Order (hereinafter collectively referred to as "Share Certificates, etc." in this Chapter and Article 27-30-11 (excluding Article 27-30-11, paragraph (4))) (a purchase, etc. means a purchase or other acquisition for compensation of Share Certificates, etc., and includes acts specified by Cabinet Order as being similar to this; hereinafter the same applies in this Section) whose Issuer is required to submit an Annual Report, or of the Share Certificates, etc. of an Issuer of Specified Listed Securities (including those specified by Cabinet Order as having equivalent distribution statuses to these, and limited to Share Certificates, etc.), which is effected by a person other than the Issuer and which falls under any of the categories set forth in the following items, must be effected by means of a Tender Offer; provided, however, that this does not apply to a purchase, etc. of Share Certificates, etc. that the holder of share options effects by exercising those share options, to a purchase, etc. of Share Certificates, etc. that the person effecting the purchase, etc. makes from its Specially Related Party (limited to a person set forth in paragraph (7), item (i) and specified by Cabinet Office Ordinance), or to any other purchase, etc. of Share Certificates, etc. that is specified by Cabinet Order:

ja-jp	一　取引所金融商品市場外における株券等の買付け等（取引所金融商品市場における有価証券の売買等に準ずるものとして政令で定める取引による株券等の買付け等及び著しく少数の者から買付け等を行うものとして政令で定める場合における株券等の買付け等を除く。）の後におけるその者の所有（これに準ずるものとして政令で定める場合を含む。以下この節において同じ。）に係る株券等の株券等所有割合（その者に特別関係者（第七項第一号に掲げる者については、内閣府令で定める者を除く。）がある場合にあつては、その株券等所有割合を加算したもの。以下この項において同じ。）が百分の五を超える場合における当該株券等の買付け等
en-us	(i) a purchase, etc. of Share Certificates, etc. outside a Financial Instruments Exchange Market (excluding a purchase, etc. of Share Certificates, etc. effected through a transaction specified by Cabinet Order as being equivalent to the purchase and sale, etc. of Securities on a Financial Instruments Exchange Market and excluding a purchase, etc. of Share Certificates, etc. that is specified by Cabinet Order as a purchase, etc. made from an extremely small number of persons), if after that purchase, etc. the Ownership Ratio of Share Certificates, etc., in terms of the Share Certificates, etc. that the relevant person holds (including cases specified by Cabinet Order as equivalent to holding them; hereinafter the same applies in this Section) (or, if the person has any Specially Related Parties (other than Specially Related Parties specified in paragraph (7), item (i) and specified by Cabinet Office Ordinance), the Ownership Ratio of Share Certificates, etc. calculated by adding the Ownership Ratio of Share Certificates, etc. of the Specially Related Parties to that of the person; hereinafter the same applies in this paragraph), exceeds five percent;

ja-jp	二　取引所金融商品市場外における株券等の買付け等（取引所金融商品市場における有価証券の売買等に準ずるものとして政令で定める取引による株券等の買付け等を除く。第四号において同じ。）であつて著しく少数の者から株券等の買付け等を行うものとして政令で定める場合における株券等の買付け等の後におけるその者の所有に係る株券等の株券等所有割合が三分の一を超える場合における当該株券等の買付け等
en-us	(ii) a purchase, etc. of Share Certificates, etc. outside a Financial Instruments Exchange Market (excluding a purchase, etc. of Share Certificates, etc. effected through a transaction specified by Cabinet Order as being equivalent to the purchase and sale, etc. of Securities on a Financial Instruments Exchange Market; the same applies in item (iv)) which falls under the category of a purchase, etc. of Share Certificates, etc. that is specified by Cabinet Order as a purchase, etc. made from an extremely small number of persons, if after that purchase, etc. the Ownership Ratio of Share Certificates, etc., in terms of the Share Certificates, etc. that the relevant person holds, exceeds one third;

ja-jp	三　取引所金融商品市場における有価証券の売買等であつて競売買の方法以外の方法による有価証券の売買等として内閣総理大臣が定めるもの（以下この項において「特定売買等」という。）による買付け等による株券等の買付け等の後におけるその者の所有に係る株券等の株券等所有割合が三分の一を超える場合における特定売買等による当該株券等の買付け等
en-us	(iii) a purchase, etc. of Share Certificates, etc. through a purchase and sale, etc. of Securities on a Financial Instruments Exchange Market which is specified by the Prime Minister as being a purchase and sale, etc. of Securities based on a method other than an auction method (such a purchase and sale, etc. of Securities is hereinafter referred to as a "Specified Purchase and Sale, etc." in this paragraph), if after that purchase, etc. the Ownership Ratio of Share Certificates, etc., in terms of the Share Certificates, etc. that the relevant person holds, exceeds one third;

ja-jp	四　六月を超えない範囲内において政令で定める期間内に政令で定める割合を超える株券等の取得を株券等の買付け等又は新規発行取得（株券等の発行者が新たに発行する株券等の取得をいう。以下この号において同じ。）により行う場合（株券等の買付け等により行う場合にあつては、政令で定める割合を超える株券等の買付け等を特定売買等による株券等の買付け等又は取引所金融商品市場外における株券等の買付け等（公開買付けによるものを除く。）により行うときに限る。）であつて、当該買付け等又は新規発行取得の後におけるその者の所有に係る株券等の株券等所有割合が三分の一を超えるときにおける当該株券等の買付け等（前三号に掲げるものを除く。）
en-us	(iv) a purchase, etc. of Share Certificates, etc., if Share Certificates, etc. in excess of the proportion specified by Cabinet Order are acquired during the period of not more than six months that is specified by Cabinet Order, through that purchase, etc. of Share Certificates, etc. or through the acquisition of a new issue (meaning the acquisition of Share Certificates, etc. newly issued by their Issuer; hereinafter the same applies in this item) (if the acquisition is effected through a purchase, etc. of Share Certificates, etc., this is limited to an acquisition through a purchase, etc. of Share Certificates, etc. in excess of the proportion specified by Cabinet Order that is effected through a Specified Purchase and Sale, etc. or that is effected outside a Financial Instruments Exchange Market (excluding one effected through a Tender Offer)), and if after the purchase, etc. or acquisition, the Ownership Ratio of Share Certificates, etc., in terms of the Share Certificates, etc. that the relevant person holds, exceeds one third (other than purchases, etc. set forth in the preceding three items);

ja-jp	五　当該株券等につき公開買付けが行われている場合において、当該株券等の発行者以外の者（その者の所有に係る株券等の株券等所有割合が三分の一を超える場合に限る。）が六月を超えない範囲内において政令で定める期間内に政令で定める割合を超える株券等の買付け等を行うときにおける当該株券等の買付け等（前各号に掲げるものを除く。）
en-us	(v) a purchase, etc. of Share Certificates, etc., if a Tender Offer is underway for those Share Certificates, etc., and a person other than the Issuer of the Share Certificates, etc. effects a purchase, etc. of them in excess of the proportion specified by Cabinet Order during the period of not more than six months that is specified by Cabinet Order (but only if the Ownership Ratio of Share Certificates, etc. in terms of the Share Certificates, etc. that the person holds, exceeds one third) (other than purchases, etc. set forth in the preceding items); and

ja-jp	六　その他前各号に掲げる株券等の買付け等に準ずるものとして政令で定める株券等の買付け等
en-us	(vi) any other purchase, etc. of Share Certificates, etc. specified by Cabinet Order as being equivalent to a purchase, etc. of Share Certificates, etc. set forth in any of the preceding items.

ja-jp	２　前項本文に規定する公開買付けによる株券等の買付け等は、政令で定める期間の範囲内で買付け等の期間を定めて、行わなければならない。
en-us	(2) A purchase, etc. of Share Certificates, etc. through a Tender Offer, as specified in the main clause of the preceding paragraph, must be effected after a purchase, etc. period is set that is within the scope of the period specified by Cabinet Order.

ja-jp	３　第一項本文に規定する公開買付けによる株券等の買付け等を行う場合には、買付け等の価格（買付け以外の場合にあつては、買付けの価格に準ずるものとして政令で定めるものとする。以下この節において同じ。）については、政令で定めるところにより、均一の条件によらなければならない。
en-us	(3) If a purchase, etc. of Share Certificates, etc. is effected through a Tender Offer, as provided for in the main clause of paragraph (1), the purchase, etc. price (or, for anything other than a purchase, etc., the thing that is specified by Cabinet Order as being equivalent to the purchase, etc. price; hereinafter the same applies in this Section) must be based on a single set of conditions, pursuant to the provisions of Cabinet Order.

ja-jp	４　第一項本文に規定する公開買付けによる株券等の買付け等を行う場合には、株券等の管理、買付け等の代金の支払その他の政令で定める事務については、金融商品取引業者（第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。第二十七条の十二第三項において同じ。）又は銀行等（銀行、協同組織金融機関その他政令で定める金融機関をいう。第二十七条の十二第三項において同じ。）に行わせなければならない。
en-us	(4) If a purchase, etc. of Share Certificates, etc. is effected through a Tender Offer, as provided in the main clause of paragraph (1), a Financial Services Provider (limited to one engaged in Type I Financial Instruments Business as defined in Article 28, paragraph (1); the same applies in Article 27-12, paragraph (3)) or a bank, etc. (meaning a bank, Cooperative Financial Institution, or other financial institution specified by Cabinet Order; the same applies in Article 27-12, paragraph (3)) must be made to manage the Share Certificates, etc., effect payment for the purchase, etc., and conduct other affairs specified by Cabinet Order.

ja-jp	５　第一項本文に規定する公開買付けによる株券等の買付け等を行う場合には、前三項の規定その他この節に定めるところによるほか、政令で定める条件及び方法によらなければならない。
en-us	(5) If a purchase, etc. of Share Certificates, etc. is effected through a Tender Offer, as provided in the main clause of paragraph (1), it must be in accordance with the conditions and methods specified by Cabinet Order, in addition to what is prescribed in the preceding three paragraphs and other provisions of this Section.

ja-jp	６　この条において「公開買付け」とは、不特定かつ多数の者に対し、公告により株券等の買付け等の申込み又は売付け等（売付けその他の有償の譲渡をいう。以下この章において同じ。）の申込みの勧誘を行い、取引所金融商品市場外で株券等の買付け等を行うことをいう。
en-us	(6) As used in this Article, effecting a "Tender Offer" means offering to effect purchase, etc. of Share Certificates, etc. or soliciting offers to sell, etc. them (meaning effecting a sale or other transfer for consideration; hereinafter the same applies in this Section) from many and unspecified persons through a public notice, and then effecting the purchase, etc. of Share Certificates, etc. outside of a Financial Instruments Exchange Market.

ja-jp	７　第一項の「特別関係者」とは、次に掲げる者をいう。
en-us	(7) The term "Specially Related Party" as used in paragraph (1) means one of the following persons:

ja-jp	一　株券等の買付け等を行う者と、株式の所有関係、親族関係その他の政令で定める特別の関係にある者
en-us	(i) a person with a shareholding relationship, familial relationship, or other special relationship specified by Cabinet Order to the person effecting the purchase, etc. of Share Certificates, etc.; and

ja-jp	二　株券等の買付け等を行う者との間で、共同して当該株券等を取得し、若しくは譲渡し、若しくは当該株券等の発行者の株主としての議決権その他の権利を行使すること又は当該株券等の買付け等の後に相互に当該株券等を譲渡し、若しくは譲り受けることを合意している者
en-us	(ii) a person with which a person effecting a purchase, etc. of Share Certificates, etc. has agreed to jointly acquire or transfer the Share Certificates, etc. or to jointly exercise voting rights or other rights as shareholders in the Issuer of the Share Certificates, etc., or to transfer or acquire the Share Certificates, etc. to or from each other after the purchase, etc. of the Share Certificates, etc.

ja-jp	８　第一項の「株券等所有割合」とは、次に掲げる割合をいう。
en-us	(8) The term "Ownership Ratio of Share Certificates, etc." as used in paragraph (1) means either of the following:

ja-jp	一　株券等の買付け等を行う者にあつては、内閣府令で定めるところにより、その者の所有に係る当該株券等（その所有の態様その他の事情を勘案して内閣府令で定めるものを除く。以下この項において同じ。）に係る議決権の数（株券については内閣府令で定めるところにより計算した株式に係る議決権の数を、その他のものについては内閣府令で定める議決権の数をいう。以下この項において同じ。）の合計を、当該発行者の総議決権の数にその者及びその者の特別関係者の所有に係る当該発行者の発行する新株予約権付社債券その他の政令で定める有価証券に係る議決権の数を加算した数で除して得た割合
en-us	(i) in terms of the person effecting a purchase, etc. of Share Certificates, etc., the ratio arrived at, pursuant to the provisions of Cabinet Office Ordinance, when the total number of voting rights (meaning the number of voting rights represented by shares calculated pursuant to the provisions of Cabinet Office Ordinance, for share certificates, or the number of voting rights specified by Cabinet Office Ordinance, for Securities other than share certificates; hereinafter the same applies in this paragraph) with respect to the Share Certificates, etc. that the person holds (excluding those that are specified by Cabinet Office Ordinance in consideration of the manner in which they are held or other circumstances; hereinafter the same applies in this paragraph), are divided by the number arrived at when the total number of voting rights issued by the Issuer is added to the number of voting rights with respect to corporate bond certificates with share options and other Securities specified by Cabinet Order issued by the Issuer and held by that person and Specially Related Parties of that person; or

ja-jp	二　前項の特別関係者（同項第二号に掲げる者で当該株券等の発行者の株券等の買付け等を行うものを除く。）にあつては、内閣府令で定めるところにより、その者の所有に係る当該株券等に係る議決権の数の合計を、当該発行者の総議決権の数にその者及び前号に掲げる株券等の買付け等を行う者の所有に係る当該発行者の発行する新株予約権付社債券その他の政令で定める有価証券に係る議決権の数を加算した数で除して得た割合
en-us	(ii) for Specially Related Parties as defined in the preceding paragraph (excluding persons that fall under the category specified in item (ii) of the preceding paragraph and that purchase, etc. any Share Certificates, etc. issued by the Issuer of the Share Certificates, etc.), the rate arrived at, pursuant to the provisions of Cabinet Office Ordinance, when the number of voting rights with respect to the Share Certificates, etc. that the party holds, is divided by the number arrived at when the total of the number of voting rights issued by the Issuer is added to the number of voting rights with respect to corporate bond certificates with share options and other Securities specified by Cabinet Order issued by the Issuer and held by that party and the person effecting a purchase, etc. of Share Certificates, etc. that is set forth in the preceding item.

ja-jp	（公開買付開始公告及び公開買付届出書の提出）
en-us	(Public Notice of the Commencement of a Tender Offer and Submission of a Tender Offer Statement)

ja-jp	第二十七条の三　前条第一項本文の規定により同項に規定する公開買付け（以下この節において「公開買付け」という。）によつて株券等の買付け等を行わなければならない者は、政令で定めるところにより、当該公開買付けについて、その目的、買付け等の価格、買付予定の株券等の数（株券については株式の数を、その他のものについては内閣府令で定める数をいう。以下この節において同じ。）、買付け等の期間その他の内閣府令で定める事項を公告しなければならない。この場合において、当該買付け等の期間が政令で定める期間より短いときは、第二十七条の十第三項の規定により当該買付け等の期間が延長されることがある旨を当該公告において明示しなければならない。
en-us	Article 27-3 (1) A person that, pursuant to the main clause of paragraph (1) of the preceding Article, is required to effect any purchase, etc. of Share Certificates, etc. through a Tender Offer as prescribed in Article 27-2, paragraph (1) (hereinafter referred to as a "Tender Offer" in this Section) shall, pursuant to the provisions of Cabinet Order, issue public notice of the purpose of the Tender Offer, the purchase, etc. price, the number of Share Certificates, etc. sought for purchase (meaning the number of shares, for share certificates, or the number of shares specified by Cabinet Office Ordinance for Securities other than share certificates; hereinafter the same applies in this Section), the purchase, etc. period, and other particulars specified by Cabinet Office Ordinance. In this, if the purchase, etc. period is shorter than the period specified by Cabinet Order, it must be clearly indicated in the public notice that the purchase, etc. period may be extended pursuant to Article 27-10, paragraph (3).

ja-jp	２　前項の規定による公告（以下この節において「公開買付開始公告」という。）を行つた者（以下この節において「公開買付者」という。）は、内閣府令で定めるところにより、当該公開買付開始公告を行つた日に、次に掲げる事項を記載した書類及び内閣府令で定める添付書類（以下この節並びに第百六十七条、第百九十七条及び第百九十七条の二において「公開買付届出書」という。）を内閣総理大臣に提出をしなければならない。ただし、当該提出をしなければならない日が日曜日その他内閣府令で定める日に該当するときは、これらの日の翌日に提出するものとする。
en-us	(2) A person that issues the public notice under the preceding paragraph (hereinafter referred to as a "Public Notice of the Commencement of a Tender Offer" in this Section) (such a person is hereinafter referred to as a "Tender Offeror" in this Section) must submit a document stating the following particulars and the accompanying documents specified by Cabinet Office Ordinance (hereinafter collectively referred to as the "Tender Offer Statement" in this Section and Articles 167, 197 and 197-2) to the Prime Minister on the day on which it issues the Public Notice of the Commencement of the Tender Offer, pursuant to the provisions of Cabinet Office Ordinance; provided, however, that, if the day on which the person is required to submit the Tender Offer Statement falls on a Sunday or other day specified by Cabinet Office Ordinance, that person is to submit the Tender Offer Statement on the following day:

ja-jp	一　買付け等の価格、買付予定の株券等の数、買付け等の期間（前項後段の規定により公告において明示した内容を含む。）、買付け等に係る受渡しその他の決済及び公開買付者が買付け等に付した条件（以下この節において「買付条件等」という。）
en-us	(i) the purchase, etc. price, the number of Share Certificates, etc. sought for purchase, the purchase, etc. period (including the detail indicated in the public notice pursuant to the second sentence of the preceding paragraph), the terms of delivery in connection with the purchase, etc., and other terms of settlement and purchase, etc. set by the Tender Offeror (hereinafter collectively referred to as the "Terms of Purchase, etc." in this Section);

ja-jp	二　当該公開買付開始公告をした日以後において当該公開買付けに係る株券等の買付け等を公開買付けによらないで行う契約がある場合には、当該契約の内容
en-us	(ii) the details of any contract to purchase, etc. the Share Certificates, etc. that are subject to the Tender Offer, other than through said Tender Offer, on or after the day on which the Tender Offeror issues the Public Notice of the Commencement of the Tender Offer; and

ja-jp	三　公開買付けの目的、公開買付者に関する事項その他の内閣府令で定める事項
en-us	(iii) the purpose of the Tender Offer, the particulars of the Tender Offeror, and other particulars specified by Cabinet Office Ordinance.

ja-jp	３　公開買付者、その特別関係者（第二十七条の二第七項に規定する特別関係者をいう。以下この節において同じ。）その他政令で定める関係者（以下この節において「公開買付者等」という。）は、その公開買付けにつき公開買付開始公告が行われた日の翌日以後は、当該公開買付者が公開買付届出書を内閣総理大臣に提出していなければ、売付け等の申込みの勧誘その他の当該公開買付けに係る内閣府令で定める行為をしてはならない。
en-us	(3) It is prohibited for a Tender Offeror, the Specially Related Party of a Tender Offeror (meaning a Specially Related Party as defined in Article 27-2, paragraph (7); hereinafter the same applies in this Section), or any other relevant party specified by Cabinet Order (hereinafter collectively referred to as the "Tender Offeror, etc." in this Section) to solicit offers to sell, etc. Share Certificates, etc. or to perform other acts specified by Cabinet Order in connection with a Tender Offer, on or after the day following the day on which the Public Notice of the Commencement of the Tender Offer is issued, unless the Tender Offeror has submitted the Tender Offer Statement to the Prime Minister.

ja-jp	４　公開買付者は、当該公開買付届出書を提出した後、直ちに当該公開買付届出書の写しを当該公開買付けに係る株券等の発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）に送付するとともに、当該公開買付けに係る株券等が次の各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者に送付しなければならない。この場合において、当該写しの送付に関し必要な事項は、内閣府令で定める。
en-us	(4) Immediately after the submission of a Tender Offer Statement, the Tender Offeror shall send a copy of the Tender Offer Statement to the Issuer of the Share Certificates, etc. involved in the Tender Offer (and to any person that has already submitted a Tender Offer Statement for the Share Certificates, etc. of that Issuer as of the day on which the Tender Offeror submits the Tender Offer Statement), and, if the Share Certificates, etc. involved in the Tender Offer fall under a category set forth in one of the following items, the Tender Offeror must also send a copy of the Tender Offer Statement to the person specified in the relevant item for the category of Share Certificates, etc. set forth in that item. The necessary particulars relevant to the sending of the copies in such a case is specified by Cabinet Office Ordinance:

ja-jp	一　金融商品取引所に上場されている株券等　当該金融商品取引所
en-us	(i) Share Certificates, etc. listed on a Financial Instruments Exchange: the Financial Instruments Exchange; and

ja-jp	二　流通状況が前号に掲げる株券等に準ずるものとして政令で定める株券等　政令で定める認可金融商品取引業協会
en-us	(ii) Share Certificates, etc. specified by Cabinet Order as having equivalent distribution statuses to the Share Certificates, etc. referred to in the preceding item: the Authorized Financial Instruments Business Association specified by Cabinet Order.

ja-jp	（有価証券をもつて対価とする買付け等）
en-us	(Purchases, etc. in Which Securities Are Delivered as the Consideration)

ja-jp	第二十七条の四　公開買付者等は、次項に規定する場合を除き、その公開買付けにつき有価証券をもつてその買付け等の対価とする場合において、当該有価証券がその募集又は売出しにつき第四条第一項本文、第二項本文又は第三項本文の規定の適用を受けるものであるときは、公開買付届出書又は訂正届出書の提出と同時に当該有価証券の発行者が内閣総理大臣にこれらの規定による届出を行つていなければ、売付け等の申込みの勧誘その他の当該公開買付けに係る内閣府令で定める行為をしてはならない。
en-us	Article 27-4 (1) Except in a case provided for in the following paragraph, if a Tender Offeror, etc. makes Securities the consideration for its purchases, etc. in a Tender Offer, and a Public Offering or Secondary Distribution of the relevant Securities is subject to the main clause of Article 4, paragraph (1), the main clause of Article 4, paragraph (2), or the main clause of Article 4, paragraph (3), the Tender Offeror, etc. must not solicit offers to sell, etc. or perform other acts specified by Cabinet Office Ordinance in connection with the Tender Offer unless the Issuer of the Securities provides the Prime Minister with the notification under those provisions at the same time as the submission of the Tender Offer Statement or an amended statement.

ja-jp	２　前項の場合において、同項の有価証券が発行登録をされた有価証券であるときは、公開買付者等は、当該発行登録が効力を生じており、かつ、公開買付届出書又は訂正届出書の提出と同時に当該有価証券の発行登録者が発行登録追補書類を内閣総理大臣に提出していなければ、売付け等の申込みの勧誘その他の当該公開買付けに係る内閣府令で定める行為をしてはならない。
en-us	(2) In a case referred to in the preceding paragraph, if a Shelf Registration has been made for the Securities referred to in that paragraph, the Tender Offeror, etc. must not solicit offers to sell, etc. or perform other acts specified by Cabinet Order in connection with the Tender Offer unless the Shelf Registration has come into effect and the Shelf Registrant of the Securities submits Shelf Registration Supplements to the Prime Minister at the same time as the submission of the Tender Offer Statement or an amended statement.

ja-jp	３　有価証券をもつて買付け等の対価とする公開買付けであつて、当該有価証券の募集又は売出しにつき第四条第一項から第三項までの規定による届出が行われたもの又は発行登録追補書類が提出されたものに係る公開買付届出書の提出については、前条第二項の規定にかかわらず、公開買付届出書に記載すべき事項及び添付書類のうち内閣府令で定めるものの記載及び添付を省略することができる。
en-us	(3) Notwithstanding the provisions of paragraph (2) of the preceding Article, in a Tender Offer that has Securities as the consideration for purchase, etc., if the notification under Article 4, paragraphs (1) to (3) inclusive has been made or the Shelf Registration Supplements have been submitted for the Securities, part of the particulars that are required to be included in a Tender Offer Statement and accompanying documents may be omitted as specified by Cabinet Office Ordinance in the Tender Offer Statement that is required to be submitted for the Tender Offer.

ja-jp	（公開買付けによらない買付け等の禁止）
en-us	(Prohibition of Purchases, etc. Not through a Tender Offer)

ja-jp	第二十七条の五　公開買付者等は、公開買付期間（公開買付開始公告を行つた日から公開買付けによる買付け等の期間の末日までをいい、当該期間を延長した場合には、延長した期間を含む。以下この節において同じ。）中においては、公開買付けによらないで当該公開買付けに係る株券等の発行者の株券等の買付け等を行つてはならない。ただし、次に掲げる場合は、この限りでない。
en-us	Article 27-5 A Tender Offeror, etc. must not purchase, etc. Share Certificates, etc. that are issued by the Issuer of the Share Certificates, etc. involved in the relevant Tender Offer, other than through said Tender Offer, during the Tender Offer period (meaning the period from the day on which it issues the Public Notice of the Commencement of the Tender Offer to the last day of the purchase, etc. period, and including the extended period, if any; hereinafter the same applies in this Section); provided, however, that this does not apply in the following cases:

ja-jp	一　当該株券等の発行者の株券等の買付け等を公開買付けによらないで行う旨の契約を公開買付開始公告を行う前に締結している場合で公開買付届出書において当該契約があること及びその内容を明らかにしているとき。
en-us	(i) if the contract for effecting a purchase, etc. of Share Certificates, etc. that are issued by the Issuer of the relevant Share Certificates, etc., other than through said Tender Offer, is concluded before the Public Notice of the Commencement of the Tender Offer, and the existence and details of that contract are stated in the Tender Offer Statement;

ja-jp	二　第二十七条の二第七項第一号に掲げる者（同項第二号に掲げる者に該当するものを除く。）が、内閣府令で定めるところにより、同項第二号に掲げる者に該当しない旨の申出を内閣総理大臣に行つた場合
en-us	(ii) if a person set forth in Article 27-2, paragraph (7), item (i) (except one that also falls under the category of persons specified in Article 27-2, paragraph (7), item (ii)) notifies the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance, that the person does not fall under the category of persons specified in Article 27-2, paragraph (7), item (ii); or

ja-jp	三　その他政令で定める場合
en-us	(iii) other cases specified by Cabinet Order.

ja-jp	（公開買付けに係る買付条件等の変更）
en-us	(Changes to the Terms of Purchase, etc. for a Tender Offer)

ja-jp	第二十七条の六　公開買付者は、次に掲げる買付条件等の変更を行うことができない。
en-us	Article 27-6 (1) A Tender Offeror may not make any of the following changes to the Terms of Purchase, etc.:

ja-jp	一　買付け等の価格の引下げ（公開買付開始公告及び公開買付届出書において公開買付期間中に対象者（第二十七条の十第一項に規定する対象者をいう。）が株式の分割その他の政令で定める行為を行つたときは内閣府令で定める基準に従い買付け等の価格の引下げを行うことがある旨の条件を付した場合に行うものを除く。）
en-us	(i) the lowering of the purchase, etc. price (excluding what is implemented if the Public Notice of the Commencement of the Tender Offer and the Tender Offer Statement states, as one of the Terms of Purchase, etc., that the purchase, etc. price may be lowered according to the standards specified by Cabinet Office Ordinance if the Target Company (meaning a Target Company provided for in Article 27-10, paragraph (1)) conducts a share split or performs any other act specified by Cabinet Order during the Tender Offer period);

ja-jp	二　買付予定の株券等の数の減少
en-us	(ii) reduction of the number of Share Certificates, etc. sought for purchase;

ja-jp	三　買付け等の期間の短縮
en-us	(iii) shortening of the purchase, etc. period; or

ja-jp	四　その他政令で定める買付条件等の変更
en-us	(iv) any other changes in the Terms of Purchase, etc. specified by Cabinet Order.

ja-jp	２　公開買付者は、前項各号に規定するもの以外の買付条件等の変更を行うことができる。この場合において、当該変更を行おうとする公開買付者は、公開買付期間中に、政令で定めるところにより、買付条件等の変更の内容（第二十七条の十第三項の規定により買付け等の期間が延長された場合における当該買付け等の期間の延長を除く。）その他内閣府令で定める事項を公告しなければならない。
en-us	(2) A Tender Offeror may make any change to the Terms of Purchase, etc. other than one that is specified in the items of the preceding paragraph. In this, a Tender Offeror seeking to make such a change must issue public notice of the details of the change to the Terms of Purchase, etc. (excluding an extension of the purchase, etc. period, if it is extended pursuant to Article 27-10, paragraph (3)) and other particulars specified by Cabinet Office Ordinance during the Tender Offer period, pursuant to the provisions of Cabinet Order.

ja-jp	３　前項の規定による公告を公開買付期間の末日までに行うことが困難である場合には、公開買付者は、当該末日までに同項に規定する内容及び事項を内閣府令で定めるところにより公表し、その後直ちに同項の規定の例により公告を行わなければならない。
en-us	(3) If it is difficult for a Tender Offeror to issue the public notice under the preceding paragraph by the last day of the Tender Offer period, the Tender Offeror must publicly announce the details and the particulars specified in the preceding paragraph pursuant to the provisions of Cabinet Office Ordinance, and issue a public notice based on the rules provided for in the preceding paragraph immediately after that.

ja-jp	（公開買付開始公告の訂正）
en-us	(Amendment of a Public Notice of the Commencement of a Tender Offer)

ja-jp	第二十七条の七　公開買付開始公告（前条第二項又は第三項の規定による公告及び同項の規定による公表を含む。次項において同じ。）を行つた公開買付者は、その内容に形式上の不備があり、又は記載された内容が事実と相違していると認めたときは、その内容を訂正して、内閣府令で定めるところにより、公告し、又は公表しなければならない。
en-us	Article 27-7 (1) If a Tender Offeror that has issued a Public Notice of the Commencement of a Tender Offer (including a public notice under paragraph (2) or (3) of the preceding Article and a public announcement under Article 27-6, paragraph (3); the same applies in the following paragraph) finds a formal deficiency in the content of said notice or finds that the content of the notice conflicts with the facts of the matter, the Tender Offeror must amend its content and issue a public notice or a public announcement pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	２　内閣総理大臣は、公開買付開始公告の内容について訂正をする必要があると認めるときは、当該公開買付開始公告を行つた公開買付者に対し、期限を指定して、内閣府令で定めるところにより、その訂正の内容を公告し、又は公表することを命ずることができる。
en-us	(2) If the Prime Minister finds it to be necessary for a Public Notice of the Commencement of a Tender Offer to be amended, the Prime Minister may order the Tender Offeror that issued the Public Notice of the Commencement of the Tender Offer to issue a public notice or a public announcement of the details of the amendment pursuant to the provisions of Cabinet Office Ordinance, within the time limit designated by the Prime Minister.

ja-jp	３　前項の規定による処分は、当該公開買付期間（次条第八項の規定により延長しなければならない期間を含む。）の末日後は、することができない。
en-us	(3) A disposition under the preceding paragraph may not be reached after the last day of the Tender Offer period (including the period by which it is required to be extended pursuant to paragraph (8) of the following Article).

ja-jp	（公開買付届出書の訂正届出書の提出）
en-us	(Submission of an Amended Statement in Connection with a Tender Offer Statement)

ja-jp	第二十七条の八　公開買付届出書（その訂正届出書を含む。以下この条において同じ。）を提出した公開買付者は、内閣府令で定めるところにより、当該公開買付届出書に形式上の不備があり、記載された内容が事実と相違し、又はそれに記載すべき事項若しくは誤解を生じさせないために必要な事実の記載が不十分であり、若しくは欠けていると認めたときは、訂正届出書を内閣総理大臣に提出しなければならない。
en-us	Article 27-8 (1) If a Tender Offeror that has submitted a Tender Offer Statement (including any amended statement in connection with it; hereinafter the same applies in this Article) finds that there is a formal deficiency in the Tender Offer Statement, that its content conflicts with the facts of the matter, that it insufficiently states or omits a statement as to a particular that is required to be stated, or that it insufficiently states or omits a statement as to a fact that is necessary to prevent it from being misleading, the Tender Offeror must submit an amended statement to the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	２　公開買付届出書を提出した日以後当該公開買付期間の末日までの間において、買付条件等の変更（第二十七条の十第三項の規定による買付け等の期間の延長を除く。）その他の公開買付届出書に記載すべき重要な事項の変更その他当該公開買付届出書の内容を訂正すべき内閣府令で定める事情があるときは、当該公開買付届出書を提出した公開買付者は、内閣府令で定めるところにより、直ちに、訂正届出書を内閣総理大臣に提出しなければならない。
en-us	(2) If, on or after the day on which a Tender Offer Statement is submitted and before the last day of the Tender Offer period, the Terms of Purchase, etc. change (other than an extension of the purchase, etc. period under Article 27-10, paragraph (3)), any other material particular that is required to be stated in a Tender Offer Statement changes, or any other circumstance specified by Cabinet Office Ordinance arises that requires the Tender Offer Statement to be amended, the Tender Offeror that submitted the Tender Offer Statement must immediately submit an amended statement to the Prime Minister pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	３　内閣総理大臣は、次に掲げる事実が明らかであると認めるときは、公開買付届出書を提出した公開買付者に対し、期限を指定して訂正届出書の提出を命ずることができる。
en-us	(3) If Prime Minister finds it to be clear that any of the following facts have occurred, the Prime Minister may order the Tender Offeror that submitted the Tender Offer Statement to submit an amended statement within the time limit designated by the Prime Minister:

ja-jp	一　公開買付届出書に形式上の不備があること。
en-us	(i) the Tender Offer Statement contains a formal deficiency;

ja-jp	二　公開買付届出書に記載された買付条件等がこの節の規定に従つていないこと。
en-us	(ii) the Terms of Purchase, etc. stated in the Tender Offer Statement do not comply with the provisions of this Section; or

ja-jp	三　訂正届出書に記載された買付条件等の変更が第二十七条の六第一項の規定に違反していること。
en-us	(iii) the change in the Terms of Purchase, etc. that is stated in the amended statement violates Article 27-6, paragraph (1).

ja-jp	４　内閣総理大臣は、前項の規定による場合を除き、次に掲げる事実を発見した場合には、当該公開買付届出書を提出した公開買付者に対し、期限を指定して訂正届出書の提出を命ずることができる。この場合においては、行政手続法第十三条第一項の規定による意見陳述のための手続の区分にかかわらず、聴聞を行わなければならない。
en-us	(4) Except in a case under the provisions of the preceding paragraph, on discovering any of the following facts to have occurred, the Prime Minister may order a Tender Offeror that has submitted a Tender Offer Statement to submit an amended statement within the time limit designated by the Prime Minister. In such a case, irrespective of the category of proceeding for hearing statements of opinion under Article 13, paragraph (1) of the Administrative Procedure Act, the Prime Minister must conduct a hearing:

ja-jp	一　公開買付届出書に記載された重要な事項について虚偽の記載があること。
en-us	(i) the Tender Offer Statement contains a false statement about a material particular; or

ja-jp	二　公開買付届出書に記載すべき重要な事項又は誤解を生じさせないために必要な重要な事実の記載が欠けていること。
en-us	(ii) the Tender Offer Statement omits a statement as to a material particular that is required to be stated or omits a statement of material fact that is necessary to prevent it from being misleading.

ja-jp	５　第三項の規定による処分は、当該公開買付期間（第八項の規定により延長しなければならない期間を含む。第七項において同じ。）の末日（当該末日後に提出される訂正届出書に係る処分にあつては、当該末日の翌日から起算して五年を経過した日）後は、することができないものとし、前項の規定による処分は、当該末日の翌日から起算して五年を経過した日後は、することができない。
en-us	(5) A disposition under paragraph (3) may not be reached after the last day of the Tender Offer period (including the period by which it is required to be extended pursuant to paragraph (8); the same applies in paragraph (7)) (or, for a disposition resulting in an amended statement being submitted after the last day of the Tender Offer period, after the day on which five years have elapsed since the day following the last day of the Tender Offer period), and a disposition under the preceding paragraph may not be reached after the day on which five years have elapsed since the day following the last day of the Tender Offer period.

ja-jp	６　第二十七条の三第四項の規定は、第一項から第四項までの規定により訂正届出書が提出された場合について準用する。
en-us	(6) The provisions of Article 27-3, paragraph (4) apply mutatis mutandis if an amended statement is submitted pursuant to the provisions of paragraphs (1) to (4) inclusive.

ja-jp	７　公開買付者等は、公開買付期間中に第三項又は第四項の規定による処分があつた場合において、当該処分に係る訂正届出書が提出されるまでの間は、売付け等の申込みの勧誘その他の当該公開買付けに係る内閣府令で定める行為をしてはならない。
en-us	(7) If a disposition under paragraph (3) or (4) is reached during the Tender Offer period, the Tender Offeror, etc. must not solicit offers to sell, etc. or perform any other act specified by Cabinet Order for the Tender Offer until the amended statement required by the disposition is submitted.

ja-jp	８　公開買付者は、公開買付期間中に、第一項若しくは第二項の規定による訂正届出書を提出する場合又は第三項若しくは第四項の規定による訂正届出書の提出命令があつた場合には、内閣府令で定める場合を除き、当該公開買付けに係る買付け等の期間を、内閣府令で定める期間、延長し、内閣府令で定めるところによりその旨を直ちに公告し、又は公表しなければならない。
en-us	(8) If an amended statement under paragraph (1) or (2) is submitted or an order to submit an amended statement under paragraph (3) or (4) is issued during the Tender Offer period, except in a case specified by Cabinet Office Ordinance, the Tender Offeror must extend the purchase, etc. period in that Tender Offer by a period specified by Cabinet Office Ordinance and immediately issue public notice of this or publicly announce it, pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	９　前項の規定により公開買付けに係る買付け等の期間を延長しなければならない場合において、当該公開買付者は、当該延長しなければならない期間の末日までの間は、当該公開買付けに係る株券等の受渡しその他の決済を行つてはならない。
en-us	(9) If the purchase, etc. period in a Tender Offer is required to be extended pursuant to the preceding paragraph, the Tender Offeror must not acquire the Share Certificates, etc. subject to the Tender Offer or conduct other settlement procedures for the Tender Offer until the last day of the required period of extension.

ja-jp	１０　第二十七条の五の規定は、第八項の規定により公開買付けに係る買付け等の期間を延長しなければならない場合における当該延長しなければならない期間の末日までの間について準用する。
en-us	(10) If the purchase, etc. period in a Tender Offer is required to be extended pursuant to paragraph (8), the provisions of Article 27-5 apply mutatis mutandis until the last day of the required period of extension.

ja-jp	１１　公開買付者は、第一項から第四項までの規定により訂正届出書を提出したときは、政令で定めるところにより、当該訂正届出書に記載した内容のうち公開買付開始公告に記載した内容に係るものを公告し、又は内閣府令で定めるところにより公表しなければならない。ただし、既に第二十七条の六第二項の規定による公告若しくは同条第三項の規定による公表及び公告を行つた場合又は第一項の規定による訂正届出書でその内容が軽微なものとして内閣府令で定めるものを提出した場合は、この限りでない。
en-us	(11) If a Tender Offeror submits an amended statement pursuant to the provisions of paragraphs (1) to (4) inclusive, it shall issue public notice of the contents stated in the amended statement that pertain to the contents stated in the Tender Offer Statement, pursuant to the provisions of Cabinet Order, or publicly announce them pursuant to the provisions of Cabinet Office Ordinance; provided, however, that this does not apply if the Tender Offeror has issued the public notice under Article 27-6, paragraph (2) or issued a public notice and public announcement under Article 27-6, paragraph (3), nor does it apply if the Tender Offeror has submitted an amended statement under paragraph (1) that is specified by Cabinet Office Ordinance as one whose content is of minor importance.

ja-jp	１２　前条の規定は、第八項及び前項の規定による公告又は公表について準用する。
en-us	(12) The preceding Article applies mutatis mutandis to a public notice or public announcement under paragraph (8) or the preceding paragraph.

ja-jp	（公開買付説明書等の作成及び交付）
en-us	(Preparation and Delivery of a Tender Offer Explanation, etc.)

ja-jp	第二十七条の九　公開買付者は、公開買付届出書に記載すべき事項で内閣府令で定めるもの及び公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した書類（以下この節並びに第百九十七条の二及び第二百条において「公開買付説明書」という。）を、内閣府令で定めるところにより、作成しなければならない。
en-us	Article 27-9 (1) A Tender Offeror shall prepare a document that states the particulars specified by Cabinet Office Ordinance from among the particulars that are required to be stated in a Tender Offer Statement and the particulars that are specified by Cabinet Office Ordinance as necessary and appropriate in the public interest or for the protection of investors (hereinafter referred to as a "Tender Offer Explanation" in this Section and Articles 197-2 and 200), pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	２　公開買付者は、公開買付けによる株券等の買付け等を行う場合には、当該株券等の売付け等を行おうとする者に対し、内閣府令で定めるところにより、公開買付説明書を交付しなければならない。
en-us	(2) When effecting a purchase, etc. of Share Certificates, etc. through a Tender Offer, the Tender Offeror shall deliver a Tender Offer Explanation to a person seeking to sell, etc. those Share Certificates, etc., pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	３　公開買付者は、前条第一項から第四項までの規定により訂正届出書を提出した場合には、直ちに、内閣府令で定めるところにより、公開買付説明書を訂正し、かつ、既に公開買付説明書を交付している者に対して、訂正した公開買付説明書を交付しなければならない。
en-us	(3) If a Tender Offeror has submitted an amended statement pursuant to the provisions of paragraphs (1) to (4) inclusive of the preceding Article, it must immediately amend the Tender Offer Explanation pursuant to the provisions of Cabinet Office Ordinance and deliver the amended Tender Offer Explanation to any person to which the Tender Offer Explanation has already been delivered.

ja-jp	（公開買付対象者による意見表明報告書等及び公開買付者による対質問回答報告書等の提出）
en-us	(Submission of a Target Company's Position Statement, Tender Offeror's Answer, etc.)

ja-jp	第二十七条の十　公開買付けに係る株券等の発行者（以下この節及び第二十七条の三十の十一第三項において「対象者」という。）は、内閣府令で定めるところにより、公開買付開始公告が行われた日から政令で定める期間内に、当該公開買付けに関する意見その他の内閣府令で定める事項を記載した書類（以下「意見表明報告書」という。）を内閣総理大臣に提出しなければならない。
en-us	Article 27-10 (1) The Issuer of the Share Certificates, etc. involved in a Tender Offer (hereinafter referred to as the "Target Company" in this Section and Article 27-30-11, paragraph (3)), pursuant to the provisions of Cabinet Office Ordinance, shall submit a document that states its opinion about the Tender Offer and other particulars specified by Cabinet Office Ordinance (hereinafter referred to as the "Target Company's Position Statement") to the Prime Minister within a period specified by Cabinet Order from the date on which the Public Notice of the Commencement of the Tender Offer is issued.

ja-jp	２　意見表明報告書には、当該公開買付けに関する意見のほか、次に掲げる事項を記載することができる。
en-us	(2) The Target Company may include the following particulars in the Target Company's Position Statement, in addition to its opinion about the Tender Offer:

ja-jp	一　公開買付者に対する質問
en-us	(i) questions for the Tender Offeror; or

ja-jp	二　公開買付開始公告に記載された買付け等の期間を政令で定める期間に延長することを請求する旨及びその理由（当該買付け等の期間が政令で定める期間より短い場合に限る。）
en-us	(ii) a request for an extension of the purchase, etc. period indicated in the Public Notice of the Commencement of the Tender Offer to the period specified by Cabinet Order (but only if the purchase, etc. period is shorter than the period specified by Cabinet Order).

ja-jp	３　前項の規定により意見表明報告書に同項第二号に掲げる請求をする旨の記載があり、かつ、第二十七条の十四第一項の規定により内閣総理大臣が当該意見表明報告書を公衆の縦覧に供したときは、公開買付者は、買付け等の期間を政令で定める期間に延長しなければならない。
en-us	(3) If the request set forth in item (ii) of the preceding paragraph has been included in the Target Company's Position Statement pursuant to the preceding paragraph and the Prime Minister makes the Target Company's Position Statement available for public inspection pursuant to Article 27-14, paragraph (1), the Tender Offeror must extend the purchase, etc. period to the period specified by Cabinet Order.

ja-jp	４　対象者は、第二項の規定により意見表明報告書に同項第二号に掲げる請求をする旨の記載をした場合には、第一項に規定する期間の末日の翌日までに、政令で定めるところにより、前項の規定による延長後の買付け等の期間その他の内閣府令で定める事項を公告しなければならない。
en-us	(4) If a Target Company makes the request set forth in item (ii) of paragraph (2) in the Target Company's Position Statement under paragraph (2), the Target Company, pursuant to the provisions of Cabinet Order, must issue public notice of the purchase, etc. period after the extension under the preceding paragraph, and of the other particulars specified by Cabinet Office Ordinance, by the day following the last day of the period set forth in paragraph (1).

ja-jp	５　前項の規定による公告（次項において「期間延長請求公告」という。）を行つた対象者は、その内容に形式上の不備があり、又は記載された内容が事実と相違していると認めたときは、その内容を訂正して、内閣府令で定めるところにより、公告し、又は公表しなければならない。
en-us	(5) If a Target Company that issues the public notice under the preceding paragraph (hereinafter referred to as the "Public Notice of a Request for a Period Extension" in the following paragraph) finds a formal deficiency in the content of said public notice or finds that its content conflicts with the facts of the matter, the Target Company must amend this content and issue a public notice or a public announcement pursuant to the provisions of Cabinet Office Ordinance.

ja-jp	６　内閣総理大臣は、期間延長請求公告の内容について訂正をする必要があると認められるときは、当該期間延長請求公告を行つた対象者に対し、期限を指定して、内閣府令で定めるところにより、その訂正の内容を公告し、又は公表することを命ずることができる。
en-us	(6) If the Prime Minister finds it to be necessary for the Public Notice of a Request for a Period Extension to be amended, the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance, may order the Target Company that issued said public notice to issue a public notice or public announcement of the details of the amended statement within the time limit designated by the Prime Minister.

ja-jp	７　前項の規定による処分は、当該公開買付期間（第二十七条の八第八項の規定により延長しなければならない期間を含む。）の末日後は、することができない。
en-us	(7) A disposition under the preceding paragraph may not be reached after the last day of the Tender Offer period (including the period by which it is required to be extended pursuant to Article 27-8, paragraph (8)).

ja-jp	８　第二十七条の八第一項から第五項まで（第三項第二号及び第三号を除く。）の規定は、意見表明報告書について準用する。この場合において、同条第一項中「訂正届出書」とあるのは「訂正報告書」と、「公開買付者」とあるのは「第二十七条の十第一項に規定する対象者」と、同条第二項中「買付条件等の変更」とあるのは「公開買付けに関する意見の変更」と、「公開買付者」とあるのは「第二十七条の十第一項に規定する対象者」と、「訂正届出書」とあるのは「訂正報告書」と、同条第三項及び第四項中「公開買付者」とあるのは「第二十七条の十第一項に規定する対象者」と、「訂正届出書」とあるのは「訂正報告書」と、同条第五項中「第三項の規定による処分」とあるのは「第二十七条の十第八項において準用する第三項の規定による処分」と、「訂正届出書」とあるのは「訂正報告書」と、「前項の規定による処分」とあるのは「同条第八項において準用する前項の規定による処分」と読み替えるものとする。
en-us	(8) The provisions of Article 27-8, paragraphs (1) to (5) inclusive (excluding Article 27-8, paragraph (3), items (ii) and (iii)) apply mutatis mutandis to a Target Company's Position Statement. In this case, in Article 27-8, paragraph (1), the term "Tender Offeror" is deemed to be replaced with "Target Company as defined in Article 27-10, paragraph (1)" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraph (2), the phrase "the Terms of Purchase, etc. change" is deemed to be replaced with "opinion about the Tender Offer changes", the term "Tender Offeror" is deemed to be replaced with "Target Company defined in Article 27-10, paragraph (1)", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraphs (3) and (4), the term "Tender Offeror" is deemed to be replaced with "Target Company defined in Article 27-10, paragraph (1)" and the term "amended statement" is deemed to be replaced with "amended report"; and in Article 27-8, paragraph (5), the phrase "A disposition under paragraph (3)" is deemed to be replaced with "A disposition under paragraph (3) as applied mutatis mutandis pursuant to Article 27-10, paragraph (8)", the term "amended statement" is deemed to be replaced with "amended report", and the phrase "disposition under the preceding paragraph" is deemed to be replaced with "disposition under the preceding paragraph as applied mutatis mutandis pursuant to Article 27-10, paragraph (8)".

ja-jp	９　公開買付けに係る対象者が意見表明報告書を提出したときは、直ちに当該意見表明報告書の写しを当該公開買付けに係る公開買付者（当該意見表明報告書を提出した日において、当該公開買付者以外の者で既に当該対象者である発行者の株券等に係る公開買付届出書を提出している者がある場合には、当該提出している者を含む。）に送付するとともに、当該公開買付けに係る株券等が第二十七条の三第四項各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者に送付しなければならない。
en-us	(9) Immediately after submitting a Target Company's Position Statement, the Target Company in a Tender Offer shall send a copy of the Target Company's Position Statement to the Tender Offeror involved in the Tender Offer (and to any person that has already submitted a Tender Offer Statement for Share Certificates, etc. of which the Target Company is the Issuer as of the day on which it submits the Target Company's Position Statement), and, if the Share Certificates, etc. involved in the Tender Offer fall under a category set forth in one of the items of Article 27-3, paragraph (4), the Target Company must also send a copy of the Target Company's Position Statement to the person specified in the relevant item for the category of Share Certificates, etc. set forth in that item.

ja-jp	１０　前項の規定は、第八項において準用する第二十七条の八第一項から第四項までの規定により訂正報告書が提出された場合について準用する。
en-us	(10) The preceding paragraph applies mutatis mutandis if an amended report is submitted pursuant to Article 27-8, paragraphs (1) to (4) inclusive as applied mutatis mutandis pursuant to paragraph (8).

ja-jp	１１　意見表明報告書に第二項第一号の質問が記載されている場合には、第九項の規定により当該意見表明報告書の写しの送付を受けた公開買付者は、当該送付を受けた日から政令で定める期間内に、内閣府令で定めるところにより、当該質問に対する回答（当該質問に対して回答する必要がないと認めた場合には、その理由）その他の内閣府令で定める事項を記載した書類（以下「対質問回答報告書」という。）を内閣総理大臣に提出しなければならない。
en-us	(11) If a question referred to in paragraph (2), item (i) has been included in a Target Company's Position Statement, a Tender Offeror that receives a copy of the Target Company's Position Statement pursuant to paragraph (9) must submit a document, pursuant to the provisions of Cabinet Office Ordinance, stating an answer to the question (or, if it finds that it is not necessary to answer the question, the reason why it finds this to be so) and other particulars specified by Cabinet Office Ordinance (hereinafter referred to as the "Tender Offeror's Answer") to the Prime Minister within a period specified by Cabinet Order from the date on which it receives the copy of the Target Company's Position Statement.

ja-jp	１２　第二十七条の八第一項から第五項まで（第三項第二号及び第三号を除く。）の規定は、対質問回答報告書について準用する。この場合において、同条第一項中「訂正届出書」とあるのは「訂正報告書」と、同条第二項中「買付条件等の変更」とあるのは「回答内容の変更」と、「訂正届出書」とあるのは「訂正報告書」と、同条第三項及び第四項中「訂正届出書」とあるのは「訂正報告書」と、同条第五項中「第三項の規定による処分」とあるのは「第二十七条の十第十二項において準用する第三項の規定による処分」と、「訂正届出書」とあるのは「訂正報告書」と、「前項の規定による処分」とあるのは「同条第十二項において準用する前項の規定による処分」と読み替えるものとする。
en-us	(12) The provisions of Article 27-8, paragraphs (1) to (5) inclusive (excluding Article 27-8, paragraph (3), items (ii) and (iii)) apply mutatis mutandis to a Tender Offeror's Answer. In this case, in Article 27-8, paragraph (1), the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraph (2), the phrase "Terms of Purchase, etc. change" is deemed to be replaced with "answer changes" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraphs (3) and (4), the term "amended statement" is deemed to be replaced with "amended report"; and in Article 27-8, paragraph (5), the phrase "A disposition under paragraph (3)" is deemed to be replaced with "A disposition under paragraph (3) as applied mutatis mutandis pursuant to Article 27-10, paragraph (12)", the term "amended statement" is deemed to be replaced with "amended report", and the phrase "disposition under the preceding paragraph" is deemed to be replaced with "disposition under the preceding paragraph as applied mutatis mutandis pursuant to Article 27-10, paragraph (12)".

ja-jp	１３　公開買付者が対質問回答報告書を提出したときは、直ちに当該対質問回答報告書の写しを当該対象者（当該対質問回答報告書を提出した日において、既に当該発行者の株券等に係る公開買付届出書を提出している者がある場合には、当該提出している者を含む。）に送付するとともに、当該公開買付けに係る株券等が第二十七条の三第四項各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者に送付しなければならない。
en-us	(13) Immediately after submitting a Tender Offeror's Answer, the Tender Offeror shall send a copy of the Tender Offeror's Answer to the Target Company (and to any person that has already submitted a Tender Offer Statement for Share Certificates, etc. of which the Target Company is the Issuer as of the day on which it submits the Tender Offeror's Answer), and, if the Share Certificates, etc. involved in the Tender Offer fall under a category set forth in one of the items of Article 27-3, paragraph (4), the Tender Offeror must also send a copy of the Tender Offeror's Answer to the person specified in the relevant item for the category of Share Certificates, etc. set forth in that item.

ja-jp	１４　前項の規定は、第十二項において準用する第二十七条の八第一項から第四項までの規定により訂正報告書が提出された場合について準用する。
en-us	(14) The provisions of the preceding paragraph apply mutatis mutandis if an amended report is submitted pursuant to Article 27-8, paragraphs (1) to (4) inclusive as applied mutatis mutandis pursuant to paragraph (12).

ja-jp	（公開買付者による公開買付けの撤回及び契約の解除）
en-us	(Tender Offer Withdrawal, etc. and Cancellation of Contracts by the Tender Offeror)

ja-jp	第二十七条の十一　公開買付者は、公開買付開始公告をした後においては、公開買付けに係る申込みの撤回及び契約の解除（以下この節において「公開買付けの撤回等」という。）を行うことができない。ただし、公開買付者が公開買付開始公告及び公開買付届出書において公開買付けに係る株券等の発行者若しくはその子会社（会社法第二条第三号に規定する子会社をいう。）の業務若しくは財産に関する重要な変更その他の公開買付けの目的の達成に重大な支障となる事情（政令で定めるものに限る。）が生じたときは公開買付けの撤回等をすることがある旨の条件を付した場合又は公開買付者に関し破産手続開始の決定その他の政令で定める重要な事情の変更が生じた場合には、この限りでない。
en-us	Article 27-11 (1) A Tender Offeror may not withdraw offers or cancel contracts in connection with a Tender Offer (hereinafter collectively referred to as "Tender Offer Withdrawal, etc." in this Section) after having issued Public Notice of the Commencement of the Tender Offer; provided, however, that this does not apply if the Tender Offeror states as one of the Terms of Purchase, etc. in the Public Notice of the Commencement of the Tender Offer and in the Tender Offer Statement that the Tender Offer may be withdrawn if a material change occurs in the business or property of the Issuer of the Share Certificates, etc. that are involved in the Tender Offer or in its Subsidiary (meaning a Subsidiary as defined in Article 2, item (iii) of the Companies Act) or any other circumstance occurs that would significantly compromise its ability to achieve the purpose of the Tender Offer (limited to circumstances specified by Cabinet Order), or if an order to commence bankruptcy proceedings is issued against the Tender Offeror or any other material change in circumstances specified by Cabinet Order occurs.

ja-jp	２　前項ただし書の規定による公開買付けの撤回等を行おうとする場合には、公開買付期間の末日までに、政令で定めるところにより、当該公開買付けの撤回等を行う旨及びその理由その他の内閣府令で定める事項を公告しなければならない。ただし、公告を当該末日までに行うことが困難である場合には、当該末日までに当該公告に記載すべき内容を、内閣府令で定めるところにより、公表し、その後直ちに公告を行うものとする。
en-us	(2) If the Tender Offeror seeks to effect a Tender Offer Withdrawal, etc. under the proviso to the preceding paragraph, the Tender Offeror must issue a public notice indicating that it will effect a Tender Offer Withdrawal, etc., the reason for this, and other particulars specified by Cabinet Office Ordinance by the last day of the Tender Offer period, pursuant to the provisions of Cabinet Order; provided, however, that if it is difficult for the Tender Offeror to issue such a public notice by the last day of the Tender Offer period, the Tender Offeror is to issue a public announcement of the details that are required to be stated in the public notice, pursuant to the provisions of Cabinet Office Ordinance, and issue the public notice immediately following.

ja-jp	３　前項の規定による公告又は公表を行つた者は、内閣府令で定めるところにより、当該公告又は公表を行つた日に、前項に規定する公告の内容その他の内閣府令で定める事項を記載した書類（以下この節並びに第百六十七条、第百九十七条及び第百九十七条の二において「公開買付撤回届出書」という。）を内閣総理大臣に提出しなければならない。
en-us	(3) A person issuing a public notice or public announcement under the preceding paragraph shall submit a document to the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance, in which it states the details that are required to be stated in the public notice provided for in the preceding paragraph and other particulars specified by Cabinet Office Ordinance (hereinafter referred to as a "Written Tender Offer Withdrawal Notice" in this Section and Articles 167, 197 and 197-2) on the day on which said person issues the public notice or public announcement.

ja-jp	４　第二十七条の三第四項の規定は、公開買付撤回届出書について準用する。この場合において、同項中「発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）」とあるのは、「発行者」と読み替えるものとする。
en-us	(4) The provisions of Article 27-3, paragraph (4) apply mutatis mutandis to a Written Tender Offer Withdrawal Notice. In this case, in Article 27-3, paragraph (4), the phrase "the Issuer of the Share Certificates, etc. involved in the Tender Offer is made (and to any person that has already submitted a Tender Offer Statement for the Share Certificates, etc. of that Issuer as of the day on which the Tender Offeror submits the Tender Offer Statement)" is deemed to be replaced with "the Issuer of the Share Certificates, etc. involved in the Tender Offer".

ja-jp	５　公開買付けの撤回等は、第二項の規定により公告をした場合に限り、その効力を生ずる。この場合において、その効力を生ずる時期は、当該公告を行つた時（同項ただし書の規定により公表及び公告を行つたときにあつては、当該公表を行つた時）とする。
en-us	(5) A Tender Offer Withdrawal, etc. comes into effect only if public notice is given pursuant to paragraph (2). In this, the Tender Offer Withdrawal, etc. comes into effect at the time at which the public notice is given (or at the time when the public announcement is made, if the public announcement and the public notice are given pursuant to the proviso to paragraph (2)).

ja-jp	（応募株主等による契約の解除）
en-us	(Cancellation of a Contract by a Tendering Shareholder, etc.)

ja-jp	第二十七条の十二　応募株主等（公開買付けに係る株券等の買付け等の申込みに対する承諾又は売付け等の申込みをした者をいう。以下この節において同じ。）は、公開買付期間（第二十七条の八第八項の規定により延長しなければならない期間を含む。次条第一項及び第四項、第二十七条の十四第一項並びに第二十七条の二十一第一項及び第二項において同じ。）中においては、いつでも、当該公開買付けに係る契約の解除をすることができる。
en-us	Article 27-12 (1) A tendering shareholder, etc. (meaning a person that accepts an offer to purchase, etc. the Share Certificates, etc. involved in a Tender Offer or that offers to sell, etc. them; hereinafter the same applies in this Section) may cancel a contract involving a Tender Offer at any time during the Tender Offer period (including the period by which it is required to be extended pursuant to Article 27-8, paragraph (8); the same applies in paragraphs (1) and (4) of the following Article, Article 27-14, paragraph (1) and Article 27-21, paragraphs (1) and (2)).

ja-jp	２　応募株主等は、前項の規定により契約の解除をする場合において、公開買付開始公告及び公開買付届出書において当該公開買付けに係る契約の解除に関し政令で定める方法による旨の条件が付されているときは、当該方法によらなければならない。この場合において、当該契約の解除は、政令で定める時に、その効力を生ずる。
en-us	(2) If a Public Notice of the Commencement of a Tender Offer and a Tender Offer Statement includes the condition that any cancellation of a contract connected with the Tender Offer be done by a method specified by Cabinet Order, a tendering shareholder, etc. that cancels a contract pursuant to the preceding paragraph must do so by that method. In this, the cancellation of the contract comes into effect at the time specified by Cabinet Order.

ja-jp	３　第一項の規定により応募株主等による契約の解除があつた場合においては、公開買付者は、当該契約の解除に伴う損害賠償又は違約金の支払を請求することができないものとし、応募株券等（応募株主等が公開買付けに応じて売付け等をした株券等をいう。以下この節において同じ。）を金融商品取引業者又は銀行等に管理させているときは、その返還に要する費用は、公開買付者の負担とする。
en-us	(3) If a tendering shareholder, etc. cancels a contract pursuant to paragraph (1), the Tender Offeror may not request the tendering shareholder, etc. to pay damages or penalties, and if the Tender Offeror is having a Financial Services Provider or a bank, etc. manage the tendered Share Certificates, etc. (meaning Share Certificates, etc. that the tendering shareholders, etc. sell, etc. in response to the Tender Offer; hereinafter the same applies in this Section), the Tender Offeror bears the cost required to return them.

ja-jp	（公開買付けに係る応募株券等の数等の公告及び公開買付報告書等の提出）
en-us	(Public Notice of the Number of Tendered Share Certificates, etc. in a Tender Offer and Submission of a Tender Offer Report, etc.)

ja-jp	第二十七条の十三　公開買付者は、公開買付期間の末日の翌日に、政令で定めるところにより、当該公開買付けに係る応募株券等の数その他の内閣府令で定める事項を公告し、又は公表しなければならない。ただし、第二十七条の十一第二項の規定により公告した場合は、この限りでない。
en-us	Article 27-13 (1) A Tender Offeror, pursuant to the provisions of Cabinet Order, shall issue a public notice or public announcement of the number of tendered Share Certificates, etc. and other particulars specified by Cabinet Office Ordinance on the day following the last day of the Tender Offer period; provided, however, that this does not apply if a public notice has been issued pursuant to Article 27-11, paragraph (2).

ja-jp	２　前項本文の規定による公告又は公表を行つた公開買付者は、内閣府令で定めるところにより、当該公告又は公表を行つた日に、当該公告又は公表の内容その他の内閣府令で定める事項を記載した書類（以下この節並びに第百九十七条及び第百九十七条の二において「公開買付報告書」という。）を内閣総理大臣に提出しなければならない。
en-us	(2) A Tender Offeror issuing a public notice or public announcement under the main clause of the preceding paragraph shall submit a document to the Prime Minister, pursuant to the provisions of Cabinet Office Ordinance, in which it states the details of that public notice or public announcement and other particulars specified by Cabinet Office Ordinance (hereinafter referred to as a "Tender Offer Report" in this Section and Articles 197 and 197-2) on the day on which it issues the public notice or public announcement.

ja-jp	３　第二十七条の三第四項並びに第二十七条の八第一項から第六項までの規定は、公開買付報告書について準用する。この場合において、第二十七条の三第四項中「発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）」とあるのは「発行者」と、第二十七条の八第一項中「訂正届出書」とあるのは「訂正報告書」と、同条第二項中「当該公開買付期間の末日までの間において、買付条件等の変更（第二十七条の十第三項の規定による買付け等の期間の延長を除く。）その他の公開買付届出書に記載すべき重要な事項の変更その他当該公開買付届出書の内容を訂正すべき内閣府令で定める事情がある」とあるのは「第二十七条の十三第五項に規定するあん分比例方式により買付け等をする株券等の数が確定した」と、「訂正届出書」とあるのは「訂正報告書」と、同条第三項中「訂正届出書」とあるのは「訂正報告書」と、「買付条件等がこの節の規定」とあるのは「買付け等に係る受渡しその他の決済が第二十七条の十三第四項及び第五項の規定」と、「買付条件等の変更が第二十七条の六第一項の規定」とあるのは「買付け等をする株券等の数の計算の結果が第二十七条の十三第五項に規定する内閣府令で定めるあん分比例方式」と、同条第四項中「訂正届出書」とあるのは「訂正報告書」と、同条第五項中「第三項の規定による処分」とあるのは「第二十七条の十三第三項において準用する第三項及び前項の規定による処分」と、「末日（当該末日後に提出される訂正届出書に係る処分にあつては、当該末日の翌日から起算して五年を経過した日）後は、することができないものとし、前項の規定による処分は、当該末日」とあるのは「末日」と、同条第六項中「第一項から第四項まで」とあるのは「第二十七条の十三第三項において準用する第一項から第四項まで」と、「訂正届出書」とあるのは「訂正報告書」と読み替えるものとする。
en-us	(3) The provisions of Article 27-3, paragraph (4) and Article 27-8, paragraphs (1) to (6) inclusive apply mutatis mutandis to a Tender Offer Report. In this case, in Article 27-3, paragraph (4), the phrase "the Tender Offeror shall send a copy of the Tender Offer Statement to the Issuer of the Share Certificates, etc. involved in the Tender Offer (and to any person that has already submitted a Tender Offer Statement for the Share Certificates, etc. of that Issuer as of the day on which the Tender Offeror submits the Tender Offer Statement)" is deemed to be replaced with "the Issuer of the Share Certificates, etc. involved in the Tender Offer"; in Article 27-8, paragraph (1), the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraph (2), the phrase "submitted and before the last day of the Tender Offer period, the Terms of Purchase, etc. change (other than an extension of the purchase, etc. period under Article 27-10, paragraph (3)), any other material particular that is required to be stated in a Tender Offer Statement changes, or any other circumstance specified by Cabinet Office Ordinance arises that requires the Tender Offer Statement to be amended" is deemed to be replaced with "submitted, the number of Share Certificates, etc. for which a purchase, etc. will be effected is fixed by the Pro Rata Method set forth in Article 27-13, paragraph (5)" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraph (3), the term "amended statement" is deemed to be replaced with "amended report", the term "Terms of Purchase, etc." is deemed to be replaced with "delivery and other settlement methods", the phrase "the provisions of this Section" is deemed to be replaced with "Article 27-13, paragraphs (4) and (5)", the phrase "the change in the Terms of Purchase, etc. that is stated in the amended statement violates Article 27-6, paragraph (1)" is deemed to be replaced with "the result of calculations for deciding the number of Share Certificates, etc. being purchased, etc. contravenes the Pro Rata Method specified by Cabinet Office Ordinance that is stipulated in Article 27-13, paragraph (5)"; in Article 27-8, paragraph (4), the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraph (5), the phrase "disposition under paragraph (3)" is deemed to be replaced with "disposition under paragraph (3) and the preceding paragraph as applied mutatis mutandis pursuant to Article 27-13, paragraph (3)" and the phrase "the last day of the Tender Offer period (including the period by which it is required to be extended pursuant to paragraph (8); the same applies in paragraph (7)) (or, for a disposition resulting in an amended statement being submitted after the last day of the Tender Offer period, after the day on which five years have elapsed since the day following the last day of the Tender Offer period), and the disposition under the preceding paragraph may not be reached after the day on which five years have elapsed since the day following the last day of the Tender Offer period" is deemed to be replaced with "the day on which five years have elapsed since the day following the last day of the Tender Offer period"; and in Article 27-8, paragraph (6), the term "amended statement" is deemed to be replaced with "amended report" and the phrase "paragraphs (1) to (4) inclusive" is deemed to be replaced with "paragraphs (1) to (4) inclusive as applied mutatis mutandis pursuant to Article 27-13, paragraph (3)".

ja-jp	４　公開買付者は、公開買付期間中における応募株券等の全部について第二十七条の十一第一項ただし書の規定により公開買付けの撤回等を行う場合並びに公開買付開始公告及び公開買付届出書において次に掲げる条件を付した場合（第二号の条件を付す場合にあつては、当該公開買付けの後における公開買付者の所有に係る株券等の株券等所有割合（第二十七条の二第八項に規定する株券等所有割合をいい、当該公開買付者に同条第一項第一号に規定する特別関係者がある場合にあつては、当該特別関係者の所有に係る株券等の同条第八項に規定する株券等所有割合を加算したものをいう。）が政令で定める割合を下回る場合に限る。）を除き、応募株券等の全部について、公開買付開始公告及び公開買付届出書に記載した買付条件等（第二十七条の六第二項の規定による公告又は同条第三項の規定による公表及び公告により買付条件等を変更したときは、当該変更後の買付条件等）により、買付け等に係る受渡しその他の決済を行わなければならない。
en-us	(4) Unless a Tender Offeror, during the Tender Offer period, effects a Tender Offer Withdrawal, etc. pursuant to the proviso to Article 27-11, paragraph (1) for all of the tendered Share Certificates, etc., or unless the Tender Offeror has included one of the following conditions in the Public Notice of the Commencement of the Tender Offer and in the Tender Offer Statement (if the Tender Offeror has included the condition referred to in item (ii), this is only if the Ownership Ratio of Share Certificates, etc. (meaning Ownership Ratio of Share Certificates, etc. as defined in Article 27-2, paragraph (8)), in terms of the Share Certificates, etc. that the Tender Offeror will hold after the Tender Offer (if the Tender Offeror has a Specially Related Party as specified in Article 27-2, paragraph (1), item (i), the Ownership Ratio of Share Certificates, etc. as defined in Article 27-2, paragraph (8), in terms of the Share Certificates, etc. that Specially Related Party holds, is added to calculate this) will be below the proportion specified by Cabinet Order), the Tender Offeror must acquire or otherwise effect settlement procedures for its purchase, etc. based on the Terms of Purchase, etc. it has stated in the Public Notice of the Commencement of the Tender Offer and in the Tender Offer Statement (or, if it has changed the Terms of Purchase, etc. in accordance with a public notice under Article 27-6, paragraph (2) or a public announcement and public notice under Article 27-6, paragraph (3), based on the Terms of Purchase, etc. after the change) for all tendered Share Certificates, etc.:

ja-jp	一　応募株券等の数の合計が買付予定の株券等の数の全部又はその一部としてあらかじめ公開買付開始公告及び公開買付届出書において記載された数に満たないときは、応募株券等の全部の買付け等をしないこと。
en-us	(i) that if the total number of tendered Share Certificates, etc. does not reach the number of Share Certificates, etc. designated in advance in the Public Notice of the Commencement of the Tender Offer and in the Tender Offer Statement as the whole number of Share Certificates, etc. sought for purchase or a portion of them, the Tender Offeror will not purchase, etc. any of the tendered Share Certificates, etc.; or

ja-jp	二　応募株券等の数の合計が買付予定の株券等の数を超えるときは、その超える部分の全部又は一部の買付け等をしないこと。
en-us	(ii) that if the total number of tendered Share Certificates, etc. exceeds the number of Share Certificates, etc. sought for purchase, the Tender Offeror will not purchase, etc. tendered Share Certificates, etc. in excess of the number of Share Certificates, etc. sought for purchase.

ja-jp	５　公開買付者は、前項第二号に掲げる条件を付した場合において、応募株券等の数の合計が買付予定の株券等の数を超えるときは、応募株主等から内閣府令で定めるあん分比例の方式（以下この節において「あん分比例方式」という。）により株券等の買付け等に係る受渡しその他の決済を行わなければならない。
en-us	(5) If the condition specified in item (ii) of the preceding paragraph has been given, and the total number of tendered Share Certificates, etc. exceeds the number of Share Certificates, etc. sought for purchase, the Tender Offeror must acquire Share Certificates, etc. and effect other settlement procedures for their purchase, etc. using the pro rata method specified by Cabinet Office Ordinance (hereinafter referred to as the "Pro Rata Method" in this Section).

ja-jp	（公開買付届出書等の公衆縦覧）
en-us	(Public Inspection of a Tender Offer Statement, etc.)

ja-jp	第二十七条の十四　内閣総理大臣は、内閣府令で定めるところにより、公開買付届出書（その訂正届出書を含む。次条第一項において同じ。）及び公開買付撤回届出書並びに公開買付報告書、意見表明報告書及び対質問回答報告書（これらの訂正報告書を含む。次条第一項において同じ。）を、これらの書類を受理した日から当該公開買付けに係る公開買付期間の末日の翌日以後五年を経過する日までの間、公衆の縦覧に供しなければならない。
en-us	Article 27-14 (1) The Prime Minister must make a Tender Offer Statement (including any amended statement in connection with it; the same applies in paragraph (1) of the following Article), Written Tender Offer Withdrawal Notice, Tender Offer Report, Target Company's Position Statement, and Tender Offeror's Answer (including any amended report in connection with them; the same applies in paragraph (1) of the following Article) available for public inspection, pursuant to the provisions of Cabinet Office Ordinance, during the period from the day that the Prime Minister accepts them to the day on which five years have elapsed since the day following the last day of the Tender Offer period in the relevant Tender Offer.

ja-jp	２　前項に規定する書類（以下この条において「縦覧書類」という。）を提出した者（以下この条において「提出者」という。）は、内閣総理大臣が同項の規定により当該縦覧書類を公衆の縦覧に供している間は、当該縦覧書類の写しを、内閣府令で定めるところにより、その者の本店又は主たる事務所に備え置き、公衆の縦覧に供しなければならない。
en-us	(2) Pursuant to the provisions of Cabinet Office Ordinance, a person that has submitted a document prescribed in the preceding paragraph (hereinafter referred to as a "Public Document" in this Article) (such a person is hereinafter referred to as the "Submitter" in this Article) must keep a copy of that Public Document at its head office or principal office and make it available for public inspection during the period that the Prime Minister makes that Public Document available for public inspection pursuant to the preceding paragraph.

ja-jp	３　金融商品取引所及び政令で定める認可金融商品取引業協会は、内閣総理大臣が第一項の規定により縦覧書類を公衆の縦覧に供している間は、第二十七条の三第四項（第二十七条の八第六項、第二十七条の十一第四項及び前条第三項において準用する場合を含む。）並びに第二十七条の十第九項（同条第十項において準用する場合を含む。）及び第十三項（同条第十四項において準用する場合を含む。）の規定により送付された当該縦覧書類の写しを、内閣府令で定めるところにより、その事務所に備え置き、公衆の縦覧に供しなければならない。
en-us	(3) Pursuant to the provisions of Cabinet Office Ordinance, Financial Instruments Exchanges and the Authorized Financial Instruments Business Associations specified by Cabinet Order must keep copies of the Public Documents they have been sent pursuant to Article 27-3, paragraph (4) (including as applied mutatis mutandis pursuant to Article 27-8, paragraph (6), Article 27-11, paragraph (4) and paragraph (3) of the preceding Article), Article 27-10, paragraph (9) (including as applied mutatis mutandis pursuant to Article 27-10, paragraph (10)), and Article 27-10, paragraph (13) (including as applied mutatis mutandis pursuant to Article 27-10, paragraph (14)) at their offices and make them available for public inspection during the period that the Prime Minister makes those Public Documents available for public inspection pursuant to the provisions of paragraph (1).

ja-jp	４　前三項に定めるもののほか、第一項の縦覧に関し必要な事項は、内閣府令で定める。
en-us	(4) Beyond what is provided for in the preceding three paragraphs, the necessary matters relevant to the public inspection referred to in paragraph (1) are specified by Cabinet Office Ordinance.

ja-jp	５　内閣総理大臣は、次のいずれかに掲げる処分をするときは、第一項の規定にかかわらず、当該処分に係る縦覧書類について、その全部又は一部を公衆の縦覧に供しないものとすることができる。
en-us	(5) Notwithstanding the provisions of paragraph (1), if the Prime Minister issues one of the following dispositions, the Prime Minister may decide not to make all or part of the Public Documents that are connected with the disposition available for public inspection:

ja-jp	一　第二十七条の八第三項又は第四項の規定による訂正届出書の提出命令
en-us	(i) an order to submit an amended statement under the provisions of Article 27-8, paragraph (3) or (4);

ja-jp	二　第二十七条の十第八項若しくは第十二項又は前条第三項において準用する第二十七条の八第三項又は第四項の規定による訂正報告書の提出命令
en-us	(ii) an order to submit an amended report under Article 27-8, paragraph (3) or (4) as applied mutatis mutandis pursuant to Article 27-10, paragraph (8) or (12), or paragraph (3) of the preceding Article.

ja-jp	６　前項の場合において、内閣総理大臣は、第二項の規定により当該縦覧書類の写しを公衆の縦覧に供する提出者及び第三項の規定により当該縦覧書類の写しを公衆の縦覧に供する金融商品取引所又は同項の政令で定める認可金融商品取引業協会に対し、当該縦覧書類の全部又は一部を公衆の縦覧に供しないこととした旨を通知するものとする。
en-us	(6) In a case referred to in the preceding paragraph, the Prime Minister is to notify the Submitter that makes the copies of the Public Documents available for public inspection pursuant to paragraph (2), as well as the Financial Instruments Exchanges or the Authorized Financial Instruments Business Associations specified by Cabinet Order which are referred to in paragraph (3), which make copies of the Public Documents available for public inspection pursuant to the provisions of paragraph (3), that the Prime Minister has decided that all or part of the Public Documents will not be made available for public inspection.

ja-jp	７　前項の規定により提出者又は金融商品取引所若しくは認可金融商品取引業協会が内閣総理大臣からの通知を受けたときは、その時以後、当該通知に係る縦覧書類の写しについては、第二項及び第三項の規定は、適用しない。
en-us	(7) If a Submitter or a Financial Instruments Exchange or Authorized Financial Instruments Business Association has been notified by the Prime Minister pursuant to the provisions of the preceding paragraph, the provisions of paragraphs (2) and (3) do not apply after that time to the copies of the Public Documents to which the notice pertains.

ja-jp	（公開買付届出書等の真実性の認定等の禁止）
en-us	(Prohibition on Presuming the Veracity of a Tender Offer Statement, etc.)

ja-jp	第二十七条の十五　何人も、公開買付届出書、公開買付撤回届出書、公開買付報告書、意見表明報告書又は対質問回答報告書の受理があつたことをもつて、内閣総理大臣が当該受理に係るこれらの書類の記載が真実かつ正確であり、又はこれらの書類のうちに重要な事項の記載が欠けていないことを認定したものとみなすことができない。
en-us	Article 27-15 (1) No person may deem, due to a Tender Offer Statement, Written Tender Offer Withdrawal Notice, Tender Offer Report, Target Company's Position Statement, or Tender Offeror's Answer having been accepted, that the Prime Minister certifies a statement contained in these documents to be true and accurate, or that the Prime Minister certifies these documents not to omit a statement as to a material particular.

ja-jp	２　公開買付者等及び対象者は、前項の規定に違反する表示をすることができない。
en-us	(2) It is not permitted for the Tender Offeror, etc. or the Target Company to make a representation that is in violation of the preceding paragraph.

ja-jp	（公開買付けに係る違反行為による賠償責任）
en-us	(Compensatory Liability for Violations Connected with a Tender Offer)

ja-jp	第二十七条の十六　第十六条の規定は、第二十七条の三第三項若しくは第二十七条の八第七項の規定に違反して内閣府令で定める行為をした者又は第二十七条の九第二項若しくは第三項の規定に違反して当該株券等の買付け等をした者について準用する。この場合において、第十六条中「これを取得した者」とあるのは、「当該公開買付けに応じて当該株券等の売付け等をした者」と読み替えるものとする。
en-us	Article 27-16 The provisions of Article 16 apply mutatis mutandis to a person that violates the provisions of Article 27-3, paragraph (3) or Article 27-8, paragraph (7) in performing an act specified by Cabinet Office Ordinance, or that violates the provisions of Article 27-9, paragraph (2) or (3) in effecting a purchase, etc. of Share Certificates, etc. In this case, in Article 16, the phrase "the person that acquires the Securities" is deemed to be replaced with "the person that sells, etc. its Share Certificates, etc. in response to the Tender Offer".

ja-jp	第二十七条の十七　第二十七条の五（第二十七条の八第十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。）の規定に違反して株券等の買付け等をした公開買付者等は、当該公開買付けに応じて株券等の売付け等をした者（第二十七条の五の規定に該当する株券等の売付け等を行つた者及び次条第二項第一号に規定する一部の者を除く。）に対し、損害賠償の責めに任ずる。
en-us	Article 27-17 (1) A Tender Offeror, etc. that violates the provisions of Article 27-5 (including as applied mutatis mutandis pursuant to Article 27-8, paragraph (10); hereinafter the same applies in this paragraph) in effecting a purchase, etc. of Share Certificates, etc. is liable to compensate for damage sustained by a person that sells, etc. its Share Certificates, etc. in response to the Tender Offer (excluding persons that sell, etc. Share Certificates, etc. to which Article 27-5 is applicable and the part of the persons that are prescribed in paragraph (2), item (i) of the following Article).

ja-jp	２　前項の規定により賠償の責めに任ずべき額は、同項の買付け等を行つた際に公開買付者等が支払つた価格（これに相当する利益の供与を含み、当該価格が均一でないときは、その最も有利な価格とする。）から公開買付価格（公開買付開始公告及び公開買付届出書に記載した買付け等の価格をいい、第二十七条の六第二項又は第三項の公告又は公表により買付け等の価格を変更したときは、当該変更後の買付け等の価格をいう。以下この節において同じ。）を控除した金額に前項の規定による請求権者の応募株券等（あん分比例方式により売付け等ができなかつたものを除く。次条第二項及び第二十七条の二十第二項において同じ。）の数を乗じた額とする。
en-us	(2) The amount of compensation for which the Tender Offeror, etc. is liable pursuant to the preceding paragraph is the price that the Tender Offeror, etc. pays at the time it effects a purchase, etc. referred to in the preceding paragraph (this includes providing a benefit equivalent to such a price, and if prices are not the same for all purchases, etc., the most favorable of them is used) less the Tender Offer price (meaning the purchase, etc. price stated in the Public Notice of the Commencement of the Tender Offer and Tender Offer Statement, or, if the Tender Offeror, etc. changes the purchase, etc. price pursuant to a public notice or public announcement under Article 27-6, paragraph (2) or (3), this means the purchase, etc. price after the change; hereinafter the same applies in this Section), multiplied by the number of tendered Share Certificates, etc. of a claimant under the preceding paragraph (excluding tendered Share Certificates, etc. that could not have been sold, etc. through the Pro Rata Method; the same applies in paragraph (2) of the following Article and Article 27-20, paragraph (2)).

ja-jp	第二十七条の十八　第二十七条の十三第四項の規定に違反して公開買付けによる株券等の買付け等に係る受渡しその他の決済を行つた者（以下この条において「公開買付けをした者」という。）は、当該公開買付けに応じて株券等の売付け等をした者（次項第一号に掲げる場合にあつては公開買付価格より有利な価格（これに相当する利益の供与を含む。以下この条において同じ。）で売付け等をした者を除くものとし、次項第二号に掲げる場合にあつては当該公開買付けをした者が同号の異なる方式で株券等の買付け等をしたことにより株券等の売付け等ができなかつた者を含む。）に対し、損害賠償の責めに任ずる。
en-us	Article 27-18 (1) A person that, in acquiring Share Certificates, etc. or effecting other settlement procedures for a purchase, etc. of Share Certificates, etc. through a Tender Offer (hereinafter referred to as a "Tender Offer Purchaser" in this Article) violates the provisions of Article 27-13, paragraph (4), is liable to compensate for damage sustained by a person that sells, etc. its Share Certificates, etc. in response to the Tender Offer (in a case set forth in item (i) of the following paragraph, this excludes a person that sells, etc. its Share Certificates, etc. at a price that is more favorable than the Tender Offer price (this includes being provided with a benefit equivalent to such a price; hereinafter the same applies in this Article); and in a case set forth in item (ii) of the following paragraph, it includes a person that could not sell, etc. its Share Certificates, etc. due to the Tender Offer Purchaser's use of the different method referred to in item (ii)).

ja-jp	２　前項の規定により賠償の責めに任ずべき額は、次に掲げる場合には、次の各号に掲げる区分に応じ当該各号に定める額とする。
en-us	(2) In the following cases, the amount of compensation for which a Tender Offer Purchaser is liable pursuant to the preceding paragraph is the amount specified in the relevant of the following items for the category set forth in that item:

ja-jp	一　当該公開買付けをした者が、当該公開買付けに応じて株券等の売付け等をした者の一部の者に対し、公開買付価格より有利な価格で買付け等を行つた場合　当該有利な価格（当該有利な価格が均一でないときは、その最も有利な価格とする。）から公開買付価格を控除した金額に前項の規定による請求権者の応募株券等の数を乗じた額
en-us	(i) if the Tender Offer Purchaser only purchases, etc. Share Certificates, etc. at a price that is more favorable than the Tender Offer price from a part of the persons that sell, etc. their Share Certificates, etc. in response to the Tender Offer: the favorable price (if two or more favorable prices are used for the purchases, etc., the most favorable price) less the Tender Offer price, multiplied by the number of tendered Share Certificates, etc. of a claimant under the preceding paragraph; and

ja-jp	二　当該公開買付けをした者が公開買付届出書に記載されたあん分比例方式と異なる方式で株券等の買付け等をした場合　当該あん分比例方式で計算した場合に前項の規定による請求権者から買付け等がされるべき株券等の数から当該公開買付けをした者が当該請求権者から買付け等をした株券等の数を控除した数（当該請求権者から買付け等をしなかつた場合には、当該あん分比例方式で計算した場合に当該請求権者から買付け等がされるべき株券等の数とする。）に公開買付価格（前条第一項に該当する場合にあつては同条第二項に規定する公開買付者が支払つた価格、前号に掲げる場合に該当する場合にあつては同号に定める有利な価格とし、そのいずれにも該当する場合にあつてはそのいずれか有利な価格とする。）から前項の規定による損害賠償を請求する時における当該株券等の市場価格（市場価格がないときはその時における処分推定価格とし、当該請求時前に当該株券等を処分した場合においてはその処分価格とする。）を控除した金額を乗じた額
en-us	(ii) if the Tender Offer Purchaser purchases, etc. Share Certificates, etc. through a method that is different from the Pro Rata Method stated in the Tender Offer Statement: the number of Share Certificates, etc. that should have been purchased, etc. from a claimant under the preceding paragraph, as calculated using that Pro Rata Method, less the number of Share Certificates, etc. that the Tender Offer Purchaser actually purchased, etc. from the claimant (or, if the Tender Offer Purchaser did not purchase, etc. any Share Certificates, etc. from the claimant, the number of the Share Certificates, etc. that should have been purchased, etc. from the claimant, as calculated using that Pro Rata Method), multiplied by the difference between the Tender Offer price (or the price paid by the Tender Offeror as specified in Article 27-17, paragraph (2), in a case to which paragraph (1) of the preceding Article is also applicable; the favorable price referred to in the preceding item, in a case to which the preceding item is also applicable; or the more favorable of these prices, in a case to which both Article 27-17, paragraph (1) and the preceding item are also applicable) and the market price of the Share Certificates, etc. at the time the claimant claims damages under the preceding paragraph (this is the estimated disposal price, if there is no market price for the Share Certificates, etc., or the disposal price, if the Share Certificates, etc. are disposed of prior to the claim being filed).

ja-jp	（虚偽記載等のある公開買付説明書の使用者の賠償責任）
en-us	(Compensatory Liability of a Person Using a Tender Offer Explanation That Contains a False Statement, etc.)

ja-jp	第二十七条の十九　第十七条の規定は、重要な事項について虚偽の記載があり、又は表示すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の表示が欠けている公開買付説明書その他の表示を使用して株券等の売付け等をさせた者について準用する。この場合において、同条中「当該有価証券を取得した者」とあるのは、「当該公開買付けに応じて株券等の売付け等をした者」と読み替えるものとする。
en-us	Article 27-19 The provisions of Article 17 apply mutatis mutandis to a person that has caused a person to sell, etc. Share Certificates, etc. through the use of a Tender Offer Explanation or other representation that contains a false statement about a material particular, omits a representation as to a material particular that is required to be represented, or omits a representation of material fact that is necessary to prevent it from being misleading. In this case, in Article 17, the phrase "a person that acquires the Securities" is deemed to be replaced with "a person that sells, etc. its Share Certificates, etc. in response to the Tender Offer".

ja-jp	（虚偽記載等のある公開買付開始公告を行つた者等の賠償責任）
en-us	(Compensatory Liability of a Person Issuing a Public Notice of the Commencement of a Tender Offer Which Contains a False Statement, etc.)

ja-jp	第二十七条の二十　第十八条第一項の規定は、次に掲げる者について準用する。この場合において、同項中「当該有価証券を当該募集又は売出しに応じて取得した者」とあり、及び「当該有価証券を取得した者」とあるのは「当該公開買付けに応じて当該株券等の売付け等をした者」と、「その取得の申込みの際」とあるのは「その売付け等の際」と読み替えるものとする。
en-us	Article 27-20 (1) The provisions of Article 18, paragraph (1) apply mutatis mutandis to the following persons. In this case, in Article 18, paragraph (1), both the phrase "person that acquires the Securities through the Public Offering or Secondary Distribution" and the phrase "person that acquires the Securities" are deemed to be replaced with "person that sells, etc. its Share Certificates, etc. in response to the Tender Offer", and the phrase "at the time the person offers to acquire the Securities" is deemed to be replaced with "at the time the person sells, etc. its Share Certificates, etc.":

ja-jp	一　重要な事項について虚偽の表示があり、又は表示すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の表示が欠けている公開買付開始公告又は第二十七条の六第二項若しくは第三項、第二十七条の七第一項若しくは第二項（これらの規定を第二十七条の八第十二項において準用する場合を含む。）若しくは第二十七条の八第八項若しくは第十一項の規定による公告若しくは公表（以下この条及び次条において「公開買付開始公告等」という。）を行つた者
en-us	(i) a person that issues a Public Notice of the Commencement of the Tender Offer or a public notice or public announcement under Article 27-6, paragraph (2) or (3), Article 27-7, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 27-8, paragraph (12)) or Article 27-8, paragraph (8) or (11) (hereinafter collectively referred to as "Public Notice of the Commencement of a Tender Offer, etc." in this and the following Article) that contains a false representation about a material particular, omits a representation as to a material particular that is required to be represented, or omits a representation of material fact that is necessary to prevent it from being misleading;

ja-jp	二　重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている公開買付届出書（その訂正届出書を含む。以下この条及び次条において同じ。）を提出した者
en-us	(ii) a person that submits a Tender Offer Statement (including any amended statement in connection with it; hereinafter the same applies in this and the following Articles) that contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading;

ja-jp	三　重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている公開買付説明書（第二十七条の九第三項の規定により訂正された公開買付説明書を含む。以下この条及び次条において同じ。）を作成した者
en-us	(iii) a person that prepares a Tender Offer Explanation (including a Tender Offer Explanation amended pursuant to Article 27-9, paragraph (3); hereinafter the same applies in this and the following Articles) that contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading; and

ja-jp	四　重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている対質問回答報告書（その訂正報告書を含む。以下この条及び次条において同じ。）を提出した者
en-us	(iv) a person that submits a Tender Offeror's Answer (including any amended report in connection with this; hereinafter the same applies in this and the following Articles) that contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading.

ja-jp	２　前項（第一号及び第四号を除く。）の規定の適用がある場合において、公開買付者が、当該公開買付期間の末日後に当該公開買付けに係る株券等の買付け等を当該公開買付けによらないで行う契約があるにもかかわらず、公開買付届出書又は公開買付説明書にその旨の記載をすることなく、当該公開買付期間の末日後に当該契約による買付け等をしたときは、当該公開買付者が当該公開買付けに応じて株券等の売付け等をした者（当該契約により株券等の売付け等をした者、第二十七条の五の規定に該当する株券等の売付け等をした者及び第二十七条の十八第二項第一号に規定する一部の者を除く。）に対し賠償の責めに任ずべき額は、当該公開買付者が当該買付け等をした価格（これに相当する利益の供与を含み、当該価格が均一でない場合には、その最も有利な価格とする。）から公開買付価格を控除した金額に前項において準用する第十八条第一項の規定による請求権者の応募株券等の数を乗じた額とする。
en-us	(2) If the provisions of the preceding paragraph (excluding items (i) and (iv)) are applicable and, in spite of having concluded a contract to purchase, etc., after the last day of the Tender Offer period, Share Certificates, etc. that are subject to the Tender Offer other than through that Tender Offer, the Tender Offeror does not state this in the Tender Offer Statement or Tender Offer Explanation but then effects the purchase, etc. under the contract after the last day of the Tender Offer period, the amount of compensation that the Tender Offer is liable for to a person that sells, etc. its Share Certificates, etc. in response to the Tender Offer (excluding a person that sells, etc. Share Certificates, etc. pursuant to such a contract, a person that sells, etc. Share Certificates, etc. to which Article 27-5 is applicable, and the part of the persons referred to in Article 27-18, paragraph (2), item (i)) is the price at which the Tender Offeror, etc. purchases, etc. them (this includes providing a benefit equivalent to such a price, and if prices are not the same for all purchases, etc., the most favorable of them is used) less the Tender Offer price, multiplied by the number of tendered Share Certificates, etc. of the claimant under Article 18, paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph.

ja-jp	３　次に掲げる者は、前項の適用がある場合を除き、第一項各号に掲げる者と連帯して同項の規定による賠償の責めに任ずる。ただし、次に掲げる者が、記載が虚偽であり又は欠けていることを知らず、かつ、相当な注意を用いたにもかかわらず知ることができなかつたことを証明したときは、この限りでない。
en-us	(3) Except for cases to which the preceding paragraph is applicable, the persons specified in the following items are jointly and severally liable for compensation under paragraph (1) with the persons set forth in the items of paragraph (1); provided, however, that this does not apply if the person specified in the following items proves that it did not know, and in the exercise of reasonable care could not have known, that the statement was false or had been omitted:

ja-jp	一　第一項各号に掲げる者の特別関係者（第二十七条の二第七項第二号に掲げる者に限る。）
en-us	(i) the Specially Related Party (limited to a person specified in Article 27-2, paragraph (7), item (ii)) of a person set forth in one of the items of paragraph (1); and

ja-jp	二　第一項各号に掲げる者が法人その他の団体である場合には、当該法人その他の団体のその公開買付開始公告等、公開買付届出書若しくは対質問回答報告書の提出又は公開買付説明書の作成を行つた時における取締役、会計参与、監査役、執行役、理事若しくは監事又はこれらに準ずる者
en-us	(ii) if a person set forth in one of the items of paragraph (1) is a corporation or other organization, its director, accounting advisor, company auditor, executive officer, board member, auditor, or person equivalent thereto, at the time it submitted the Public Notice of the Commencement of the Tender Offer, etc., the Tender Offer Statement, or the Tender Offeror's Answer, or at the time it prepared the Tender Offeror Explanation.

ja-jp	（公開買付けに係る違反行為による賠償請求権の時効）
en-us	(Prescription of the Right to Claim Compensation Due to a Violation of Provisions Relevant to a Tender Offer)

ja-jp	第二十七条の二十一　第二十七条の十七第一項の規定による請求権及び第二十七条の十八第二項の適用がある場合における同条第一項の規定による請求権は、請求権者が当該違反を知つた時又は相当な注意をもつて知ることができる時から一年間、これを行わないときは、時効によつて消滅する。当該公開買付けに係る公開買付期間の末日の翌日から起算して五年間、これを行わないときも、また、同様とする。
en-us	Article 27-21 (1) A claim under Article 27-17, paragraph (1) or a claim under Article 27-18, paragraph (1) in a case to which Article 27-18, paragraph (2) is applicable extinguishes by prescription if it is not exercised within one year from when the claimant comes to know, or in exercise of reasonable care could have come to know, of the violation. The same applies if the claim is not exercised within five years from the day following the last day of the Tender Offer period in the relevant Tender Offer.

ja-jp	２　前条第二項の適用がある場合における同条第一項の規定による請求権は、請求権者が公開買付開始公告等、公開買付届出書、公開買付説明書又は対質問回答報告書のうちに重要な事項について虚偽の記載若しくは表示があり、又は記載若しくは表示すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けていることを知つた時又は相当な注意をもつて知ることができる時から一年間、これを行わないときは、時効によつて消滅する。当該公開買付けに係る公開買付期間の末日の翌日から起算して五年間、これを行わないときも、また、同様とする。
en-us	(2) A claim under Article 27-20, paragraph (1) in a case to which paragraph (2) of the preceding Article is applicable extinguishes by prescription if it is not exercised within one year from when the claimant comes to know, or in exercise of reasonable care could have come to know, that the Public Notice of the Commencement of the Tender Offer, etc., Tender Offer Statement, Tender Offer Explanation, or Tender Offeror's Answer contains a false statement or false representation about a material particular, omits a statement as to a material particular that is required to be stated or represented, or omits a statement of material fact that is necessary to prevent it from being misleading. The same applies if the claim is not exercised within five years from the day following the last day of the Tender Offer period in the relevant Tender Offer.

ja-jp	（公開買付者等に対する報告の徴取及び検査）
en-us	(Collection of Reports and Inspection of a Tender Offeror)

ja-jp	第二十七条の二十二　内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、公開買付者若しくは第二十七条の二第一項本文の規定により公開買付けによつて株券等の買付け等を行うべきであると認められる者若しくはこれらの特別関係者その他の関係者若しくは参考人に対し参考となるべき報告若しくは資料の提出を命じ、又は当該職員をしてその者の帳簿書類その他の物件を検査させることができる。
en-us	Article 27-22 (1) Whenever the Prime Minister finds it to be necessary and appropriate in the public interest or for the protection of investors, the Prime Minister may order a Tender Offeror, a person that that is found to be required to purchase, etc. Share Certificates, etc. through a Tender Offer pursuant to the main clause of Article 27-2, paragraph (1), a Specially Related Party of either of these persons, or any other concerned party or witness, to submit reports or materials that should serve as a reference, and may have the relevant officials inspect these persons' books and documents or any other articles.

ja-jp	２　内閣総理大臣は、公益又は投資者保護のため必要かつ適当であると認めるときは、意見表明報告書を提出した者若しくは提出すべきであると認められる者若しくはこれらの関係者若しくは参考人に対し参考となるべき報告若しくは資料の提出を命じ、又は当該職員をしてその者の帳簿書類その他の物件を検査させることができる。
en-us	(2) Whenever the Prime Minister finds it to be necessary and appropriate in the public interest or for the protection of investors, the Prime Minister may order a person that has submitted a Target Company's Position Statement, a person that is found to be required to submit the same, or any other concerned party or witness, to submit reports or materials that should serve as a reference, and may have the relevant officials inspect these persons' books and documents or any other articles.

ja-jp	第二節　発行者による上場株券等の公開買付け
en-us	Section 2 Tender Offers for Listed Share Certificates, etc. by the Issuer

ja-jp	（発行者による上場株券等の公開買付け）
en-us	(Tender Offers for Listed Share Certificates, etc. by the Issuer)

ja-jp	第二十七条の二十二の二　上場株券等の当該上場株券等の発行者による取引所金融商品市場外における買付け等（買付けその他の有償の譲受けをいう。以下この条及び次条において同じ。）のうち、次に掲げるものに該当するものについては、公開買付けによらなければならない。ただし、取引所金融商品市場における有価証券の売買等に準ずるものとして政令で定める取引による買付け等については、この限りでない。
en-us	Article 27-22-2 (1) A purchase, etc. (meaning a purchase or other acquisition for compensation; hereinafter the same applies in this and the following Articles) of Listed Share Certificates, etc. outside a Financial Instruments Exchange Market by the Issuer of those Listed Share Certificates, etc. must be effected by means of a Tender Offer, if it falls under one of the following categories; provided, however, that this does not apply to a purchase, etc. through a transaction specified by Cabinet Order as being equivalent to a purchase and sale, etc. of Securities on a Financial Instruments Exchange Market:

ja-jp	一　会社法第百五十六条第一項（同法第百六十五条第三項の規定により読み替えて適用する場合を含む。）の規定による買付け等（同法第百六十条第一項に規定する同法第百五十八条第一項の規定による通知を行う場合を除く。）
en-us	(i) a purchase, etc. under Article 156, paragraph (1) of the Companies Act (including as it applies through the replacement of certain terms pursuant to Article 165, paragraph (3) of that Act) (unless the Issuer gives the notice under Article 158, paragraph (1) of that Act as provided in Article 160, paragraph (1) of that Act); or

ja-jp	二　上場株券等の発行者が外国会社である買付け等のうち、多数の者が当該買付け等に関する事項を知り得る状態に置かれる方法により行われる買付け等として政令で定めるもの
en-us	(ii) a purchase, etc. effected by an Issuer of Listed Share Certificates, etc. that is a foreign company, which is specified by Cabinet Order as a purchase, etc. effected by a method that makes the particulars of that purchase, etc. available to a large number of persons.

ja-jp	２　第二十七条の二第二項から第六項まで、第二十七条の三（第一項後段及び第二項第二号を除く。）、第二十七条の四、第二十七条の五（各号列記以外の部分に限る。第五項及び次条第五項において同じ。）、第二十七条の六から第二十七条の九まで（第二十七条の八第六項、第十項及び第十二項を除く。）、第二十七条の十一から第二十七条の十五まで（第二十七条の十一第四項並びに第二十七条の十三第三項及び第四項第一号を除く。）、第二十七条の十七、第二十七条の十八、第二十七条の二十一第一項及び前条第一項の規定は、前項の規定により公開買付けによる買付け等を行う場合について準用する。この場合において、これらの規定（第二十七条の三第四項及び第二十七条の十一第一項ただし書を除く。）中「株券等」とあるのは「上場株券等」と、第二十七条の二第六項中「売付け等（売付けその他の有償の譲渡をいう。以下この章において同じ。）」とあるのは「売付け等」と、第二十七条の三第二項中「次に」とあるのは「第一号及び第三号に」と、同項第一号中「買付け等の期間（前項後段の規定により公告において明示した内容を含む。）」とあるのは「買付け等の期間」と、同条第三項中「公開買付者、その特別関係者（第二十七条の二第七項に規定する特別関係者をいう。以下この節において同じ。）その他政令で定める関係者」とあるのは「公開買付者その他政令で定める関係者」と、同条第四項前段中「当該公開買付けに係る株券等の発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）に送付するとともに、当該公開買付けに係る株券等が次の各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者」とあるのは「次の各号に掲げる当該公開買付けに係る上場株券等の区分に応じ、当該各号に定める者に送付するとともに、当該公開買付届出書を提出した日において、既に当該公開買付者が発行者である株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者」と、同項各号中「株券等」とあるのは「上場株券等」と、第二十七条の五ただし書中「次に掲げる」とあるのは「政令で定める」と、第二十七条の六第一項第一号中「買付け等の価格の引下げ（公開買付開始公告及び公開買付届出書において公開買付期間中に対象者（第二十七条の十第一項に規定する対象者をいう。）が株式の分割その他の政令で定める行為を行つたときは内閣府令で定める基準に従い買付け等の価格の引下げを行うことがある旨の条件を付した場合に行うものを除く。）」とあるのは「買付け等の価格の引下げ」と、同条第二項中「買付条件等の変更の内容（第二十七条の十第三項の規定により買付け等の期間が延長された場合における当該買付け等の期間の延長を除く。）」とあるのは「買付条件等の変更の内容」と、第二十七条の八第二項中「買付条件等の変更（第二十七条の十第三項の規定による買付け等の期間の延長を除く。）」とあるのは「買付条件等の変更」と、第二十七条の十一第一項ただし書中「公開買付者が公開買付開始公告及び公開買付届出書において公開買付けに係る株券等の発行者若しくはその子会社（会社法第二条第三号に規定する子会社をいう。）の業務若しくは財産に関する重要な変更その他の公開買付けの目的の達成に重大な支障となる事情（政令で定めるものに限る。）が生じたときは公開買付けの撤回等をすることがある旨の条件を付した場合又は公開買付者に関し破産手続開始の決定その他の政令で定める重要な事情の変更が生じた」とあるのは「当該公開買付けにより当該上場株券等の買付け等を行うことが他の法令に違反することとなる場合又は他の法令に違反することとなるおそれがある事情として政令で定める事情が生じた」と、第二十七条の十三第四項中「次に掲げる条件を付した場合（第二号の条件を付す場合にあつては、当該公開買付けの後における公開買付者の所有に係る株券等の株券等所有割合（第二十七条の二第八項に規定する株券等所有割合をいい、当該公開買付者に同条第一項第一号に規定する特別関係者がある場合にあつては、当該特別関係者の所有に係る株券等の同条第八項に規定する株券等所有割合を加算したものをいう。）が政令で定める割合を下回る場合に限る。）」とあるのは「第二号に掲げる条件を付した場合」と、第二十七条の十四第一項中「、意見表明報告書及び対質問回答報告書（これらの」とあるのは「（その」と、同条第三項中「並びに第二十七条の十第九項（同条第十項において準用する場合を含む。）及び第十三項（同条第十四項において準用する場合を含む。）の規定」とあるのは「の規定」と、同条第五項第一号中「第二十七条の八第三項」とあるのは「第二十七条の二十二の二第二項において準用する第二十七条の八第三項」と、同項第二号中「第二十七条の十第八項若しくは第十二項又は前条第三項」とあるのは「第二十七条の二十二の二第七項」と、第二十七条の十五第一項中「、公開買付報告書、意見表明報告書又は対質問回答報告書」とあるのは「又は公開買付報告書」と、同条第二項中「公開買付者等及び対象者」とあるのは「公開買付者等」と、前条第一項中「若しくは第二十七条の二第一項本文の規定により公開買付けによつて株券等の買付け等を行うべきであると認められる者若しくはこれらの特別関係者」とあるのは「若しくは第二十七条の二十二の二第一項本文の規定により公開買付けによつて上場株券等の買付け等を行うべきであると認められる者」と読み替えるものとする。
en-us	(2) The provisions of Article 27-2, paragraphs (2) to (6) inclusive; Article 27-3 (excluding the second sentence of paragraph (1) and item (ii) of paragraph (2)); Article 27-4; Article 27-5 (limited to the non-itemized part thereof; the same applies in paragraph (5) and Article 27-22-3, paragraph (5)); Articles 27-6 to 27-9 inclusive (excluding Article 27-8, paragraphs (6), (10), and (12)); Article 27-11 to 27-15 inclusive (excluding Article 27-11, paragraph (4) and Article 27-13, paragraph (3) and paragraph (4), item (i)); Article 27-17; Article 27-18; Article 27-21, paragraph (1); and paragraph (1) of the preceding Article apply mutatis mutandis if a purchase, etc. is effected through a Tender Offer pursuant to the preceding paragraph. In this case, in these provisions (excluding Article 27-3, paragraph (4) and the proviso to Article 27-11, paragraph (1)), the term "Share Certificates, etc." is deemed to be replaced with "Listed Share Certificates, etc."; in Article 27-2, paragraph (6), the phrase "sell, etc. them (meaning effecting a sale or other transfer for consideration; hereinafter the same applies in this Section)" is deemed to be replaced with "sell, etc. them"; in Article 27-3, paragraph (2), the phrase "the following particulars" is deemed to be replaced with "the particulars set forth in items (i) and (iii) below"; in Article 27-3, paragraph (2), item (i), the phrase "purchase, etc. period (including the detail indicated in the public notice pursuant to the second sentence of the preceding paragraph)" is deemed to be replaced with "purchase, etc. period"; in Article 27-3, paragraph (3), the phrase "a Tender Offeror, the Specially Related Party of a Tender Offeror (meaning a Specially Related Party as defined in Article 27-2, paragraph (7); hereinafter the same applies in this Section), or any other relevant party specified by Cabinet Order" is deemed to be replaced with "a Tender Offeror or any other relevant party specified by Cabinet Order"; in the first sentence of Article 27-3, paragraph (4), the phrase "the Tender Offeror shall send a copy of the Tender Offer Statement to the Issuer of the Share Certificates, etc. involved in the Tender Offer (and to any person that has already submitted a Tender Offer Statement for the Share Certificates, etc. of that Issuer as of the day on which the Tender Offeror submits the Tender Offer Statement), and, if the Share Certificates, etc. involved in the Tender Offer fall under a category set forth in one of the following items, the Tender Offeror must also send a copy of the Tender Offer Statement to the person specified in the relevant item for the category of Share Certificates, etc. set forth in that item" is deemed to be replaced with "the Tender Offeror, for the categories of Listed Share Certificates, etc. set forth in the following items, shall send the person set forth in the relevant item a copy of the Tender Offer Statement, and shall also send a copy of the Tender Offer Statement to any person that has already submitted a Tender Offer Statement for Share Certificates, etc. of which the Tender Offeror is the Issuer, as of the day on which it submits the Tender Offer Statement"; in the items of Article 27-3, paragraph (4), the term "Share Certificates, etc." is deemed to be replaced with "Listed Share Certificates, etc."; in the proviso to Article 27-5, the phrase "the following cases" is deemed to be replaced with "the cases specified by Cabinet Order"; in Article 27-6, paragraph (1), item (i), the phrase "the lowering of the purchase, etc. price (excluding what is implemented if the Public Notice of the Commencement of the Tender Offer and the Tender Offer Statement states, as one of the Terms of Purchase, etc., that the purchase, etc. price may be lowered according to the standards specified by Cabinet Office Ordinance if the Target Company (meaning a Target Company provided for in Article 27-10, paragraph (1)) conducts a share split or performs any other act specified by Cabinet Order during the Tender Offer period)" is deemed to be replaced with "the lowering of the purchase, etc. price"; in Article 27-6, paragraph (2), the phrase "the details of the change to the Terms of Purchase, etc. (excluding the extension of the purchase, etc. period, if it is extended pursuant to Article 27-10, paragraph (3))" is deemed to be replaced with "the details of the change to the Terms of Purchase, etc."; in Article 27-8, paragraph (2), the phrase "the Terms of Purchase, etc. change (other than an extension of the purchase, etc. period under Article 27-10, paragraph (3))" is deemed to be replaced with "the Terms of Purchase, etc. change"; in the proviso to Article 27-11, paragraph (1), the phrase "the Tender Offeror states as one of the Terms of Purchase, etc. in the Public Notice of the Commencement of the Tender Offer and in the Tender Offer Statement that the Tender Offer may be withdrawn if a material change occurs in the business or property of the Issuer of the Share Certificates, etc. that are involved in the Tender Offer or in its Subsidiary (meaning a Subsidiary as defined in Article 2, item (iii) of the Companies Act) or any other circumstance occurs that would significantly compromise its ability to achieve the purpose of the Tender Offer (limited to circumstances specified by Cabinet Order), or if an order to commence bankruptcy proceedings is issued against the Tender Offeror or any other material change in circumstances specified by Cabinet Order occurs" is deemed to be replaced with "effecting a purchase, etc. of Listed Share Certificates, etc. through the Tender Offer would violate any other law or regulation, or if any circumstance occurs that is specified by Cabinet Order as involving a risk of violation of any other law or regulation"; in Article 27-13, paragraph (4), the phrase "has included one of the following conditions in the Public Notice of the Commencement of the Tender Offer and in the Tender Offer Statement (if the Tender Offeror has included the condition referred to in item (ii), this is only if the Ownership Ratio of Share Certificates, etc. (meaning Ownership Ratio of Share Certificates, etc. as defined in Article 27-2, paragraph (8)), in terms of the Share Certificates, etc. that the Tender Offeror will hold after the Tender Offer (if the Tender Offeror has a Specially Related Party as specified in Article 27-2, paragraph (1), item (i), the Ownership Ratio of Share Certificates, etc. as defined in Article 27-2, paragraph (8) in terms of the Share Certificates, etc. that Specially Related Party holds is added to calculate this) will be below the proportion specified by Cabinet Order)" is deemed to be replaced with "has included the condition specified in item (ii) below in the Public Notice of the Commencement of the Tender Offer and in the Tender Offer Statement"; in Article 27-14, paragraph (1), the phrase "Tender Offer Report, the Target Company's Position Statement, and the Tender Offeror's Answer (including any amended report in connection with them" is deemed to be replaced with "and a Tender Offer Report (including any amended report in connection with it"; in Article 27-14, paragraph (3), the phrase ", Article 27-10, paragraph (9) (including as applied mutatis mutandis pursuant to Article 27-10, paragraph (10)) and Article 27-10, paragraph (13) (including as applied mutatis mutandis pursuant to Article 27-10, paragraph (14)) at" is deemed to be replaced with "at"; in Article 27-14, paragraph (5), item (i), the phrase "Article 27-8, paragraph (3)" is deemed to be replaced with "Article 27-8, paragraph (3) as applied mutatis mutandis pursuant to Article 27-22-2, paragraph (2)"; in Article 27-14, paragraph (5), item (ii), the phrase "Article 27-10, paragraph (8) or (12), or paragraph (3) of the preceding Article" is deemed to be replaced with "Article 27-22-2, paragraph (7)"; in Article 27-15, paragraph (1), the phrase ", Tender Offer Report, Target Company's Position Statement, or Tender Offeror's Answer" is deemed to be replaced with "or Tender Offer Report"; in Article 27-15, paragraph (2), the phrase "Tender Offeror, etc. and the Target Company" is deemed to be replaced with "Tender Offeror, etc."; and in paragraph (1) of the preceding Article, the phrase "a person that that is found to be required to purchase, etc. Share Certificates, etc. through a Tender Offer pursuant to the main clause of Article 27-2, paragraph (1), a Specially Related Party of either of these persons" is deemed to be replaced with "a person that is found to be required to purchase, etc. Listed Share Certificates, etc. through a Tender Offer pursuant to the main clause of Article 27-22-2, paragraph (1)".

ja-jp	３　第二十七条の三第四項の規定は、前項において準用する第二十七条の八第一項から第四項までの規定により訂正届出書が提出された場合について準用する。この場合において、第二十七条の三第四項前段中「当該公開買付けに係る株券等の発行者（当該公開買付届出書を提出した日において、既に当該発行者の株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者を含む。）に送付するとともに、当該公開買付けに係る株券等が次の各号に掲げる株券等に該当する場合には、当該各号に掲げる株券等の区分に応じ、当該各号に定める者」とあるのは「次の各号に掲げる当該公開買付けに係る上場株券等の区分に応じ、当該各号に定める者に送付するとともに、当該訂正届出書を提出した日において、既に当該公開買付者が発行者である株券等に係る公開買付届出書の提出をしている者がある場合には、当該提出をしている者」と、同項各号中「株券等」とあるのは「上場株券等」と読み替えるものとする。
en-us	(3) The provisions of Article 27-3, paragraph (4) apply mutatis mutandis if an amended statement is submitted pursuant to Article 27-8, paragraphs (1) to (4) inclusive as applied mutatis mutandis pursuant to the preceding paragraph. In this case, in the first sentence of Article 27-3, paragraph (4), the phrase "the Tender Offeror shall send a copy of the Tender Offer Statement to the Issuer of the Share Certificates, etc. involved in the Tender Offer (and to any person that has already submitted a Tender Offer Statement for the Share Certificates, etc. of that Issuer as of the day on which the Tender Offeror submits the Tender Offer Statement), and, if the Share Certificates, etc. involved in the Tender Offer fall under a category set forth in one of the following items, the Tender Offeror must also send a copy of the Tender Offer Statement to the person specified in the relevant item for the category of Share Certificates, etc. set forth in that item" is deemed to be replaced with "the Tender Offeror, for the categories of Listed Share Certificates, etc. set forth in the following items, shall send the person set forth in the relevant item a copy of the Tender Offer Statement, and shall also send a copy of the Tender Offer Statement to any person that has already submitted a Tender Offer Statement for Share Certificates, etc. of which the Tender Offeror is the Issuer, as of the day on which it submits the amended statement"; and in the items of Article 27-3, paragraph (4), the term "Share Certificates, etc." is deemed to be replaced with "Listed Share Certificates, etc."

ja-jp	４　公開買付者（第二項において準用する第二十七条の三第二項に規定する公開買付者をいう。以下この節において同じ。）は、公開買付撤回届出書（第二項において準用する第二十七条の十一第三項に規定する公開買付撤回届出書をいう。以下この節において同じ。）又は公開買付報告書（第二項において準用する第二十七条の十三第二項に規定する公開買付報告書をいう。以下この節において同じ。）を提出した後、直ちに当該公開買付撤回届出書又は公開買付報告書の写しを、第二項において準用する第二十七条の三第四項各号に掲げる当該公開買付けに係る上場株券等の区分に応じ、当該各号に定める者に送付しなければならない。この場合において、当該写しの送付に関し必要な事項は、内閣府令で定める。
en-us	(4) A Tender Offeror (meaning Tender Offeror as defined in Article 27-3, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2); hereinafter the same applies in this Section), immediately after submitting a Written Tender Offer Withdrawal Notice (meaning a Written Tender Offer Withdrawal Notice as defined in Article 27-11, paragraph (3) as applied mutatis mutandis pursuant to paragraph (2); hereinafter the same applies in this Section) or Tender Offer Report (meaning a Tender Offer Report as defined in Article 27-13, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2); hereinafter the same applies in this Section), shall send a copy of the Written Tender Offer Withdrawal Notice or Tender Offer Report to the person specified in the relevant item of Article 27-3, paragraph (4) for the category of Listed Share Certificates, etc. set forth in that item. The necessary particulars relevant to the sending of those copies in such a case are specified by Cabinet Office Ordinance.

ja-jp	５　第二十七条の五の規定は、第二項において準用する第二十七条の八第八項の規定により公開買付けに係る買付け等の期間を延長しなければならない場合における当該延長しなければならない期間の末日までの間について準用する。この場合において、第二十七条の五中「株券等」とあるのは「上場株券等」と、「次に掲げる」とあるのは「政令で定める」と読み替えるものとする。
en-us	(5) If the purchase, etc. period in a Tender Offer is required to be extended pursuant to Article 27-8, paragraph (8) as applied mutatis mutandis pursuant to paragraph (2), the provisions of Article 27-5 apply mutatis mutandis until the last day of the required period of extension. In this case, in Article 27-5, the term "Share Certificates, etc." is deemed to be replaced with "Listed Share Certificates, etc." and the phrase "the following cases" is deemed to be replaced with "the cases specified by Cabinet Order".

ja-jp	６　第二十七条の七の規定は、第二項において準用する第二十七条の八第八項及び第十一項の規定による公告又は公表について準用する。
en-us	(6) The provisions of Article 27-7 apply mutatis mutandis to a public notice or public announcement under Article 27-8, paragraphs (8) and (11) as applied mutatis mutandis pursuant to paragraph (2).

ja-jp	７　第二十七条の八第一項から第五項までの規定は、公開買付報告書について準用する。この場合において、第二十七条の八第一項中「訂正届出書」とあるのは「訂正報告書」と、同条第二項中「当該公開買付期間の末日までの間において、買付条件等の変更（第二十七条の十第三項の規定による買付け等の期間の延長を除く。）その他の公開買付届出書に記載すべき重要な事項の変更その他当該公開買付届出書の内容を訂正すべき内閣府令で定める事情がある」とあるのは「第二十七条の二十二の二第二項において準用する第二十七条の十三第五項に規定するあん分比例方式により買付け等をする上場株券等の数が確定した」と、「訂正届出書」とあるのは「訂正報告書」と、同条第三項中「訂正届出書」とあるのは「訂正報告書」と、「買付条件等がこの節の規定」とあるのは「買付け等に係る受渡しその他の決済が第二十七条の二十二の二第二項において準用する第二十七条の十三第四項（第一号を除く。）及び第二十七条の十三第五項の規定」と、「買付条件等の変更が第二十七条の六第一項の規定」とあるのは「買付け等をする上場株券等の数の計算の結果が第二十七条の二十二の二第二項において準用する第二十七条の十三第五項に規定する内閣府令で定めるあん分比例方式」と、同条第四項中「訂正届出書」とあるのは「訂正報告書」と、同条第五項中「第三項の規定による処分」とあるのは「第二十七条の二十二の二第七項において準用する第三項及び前項の規定による処分」と、「末日（当該末日後に提出される訂正届出書に係る処分にあつては、当該末日の翌日から起算して五年を経過した日）後は、することができないものとし、前項の規定による処分は、当該末日」とあるのは「末日」と読み替えるものとする。
en-us	(7) The provisions of Article 27-8, paragraphs (1) to (5) inclusive apply mutatis mutandis to a Tender Offer Report. In this case, in Article 27-8, paragraph (1), the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraph (2), the phrase "submitted and before the last day of the Tender Offer period, the Terms of Purchase, etc. change (other than an extension of the purchase, etc. period under Article 27-10, paragraph (3)), any other material particular that is required to be stated in a Tender Offer Statement changes, or any other circumstance specified by Cabinet Office Ordinance arises that requires the Tender Offer Statement to be amended" is deemed to be replaced with "submitted, the number of Listed Share Certificates, etc. for which a purchase, etc. will be effected is fixed by the Pro Rata Method set forth in Article 27-13, paragraph (5) as applied mutatis mutandis pursuant to Article 27-22-2, paragraph (2) on or after the day on which the Tender Offer Statement is submitted" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraph (3), the term "amended statement" is deemed to be replaced with "amended report", the phrase "the Terms of Purchase, etc. stated in the Tender Offer Statement do not comply with the provisions of this Section" is deemed to be replaced with "the delivery and other settlement methods for the purchase, etc. stated in the Tender Offer Statement do not comply with Article 27-13, paragraph (4) (excluding 27-13, paragraph (4), item (i)) and Article 27-13, paragraph (5) as applied mutatis mutandis pursuant to Article 27-22-2, paragraph (2)", and the phrase "the change in the Terms of Purchase, etc. that is stated in the amended statement violates Article 27-6, paragraph (1)" is deemed to be replaced with "the result of calculation stated in the amended statement for deciding the number of Listed Share Certificates, etc. to purchase, etc., contravenes the pro rata method specified by the Cabinet Office Ordinance set forth in Article 27-13, paragraph (5) as applied mutatis mutandis pursuant to Article 27-22-2, paragraph (2)"; in Article 27-8, paragraph (4), the term "amended statement" is deemed to be replaced with "amended report"; in Article 27-8, paragraph (5), the phrase "disposition under paragraph (3)" is deemed to be replaced with "disposition under paragraph (3) or the preceding paragraph as applied mutatis mutandis pursuant to Article 27-22, paragraph (7)", and the phrase "the last day of the Tender Offer period (including the period by which it is required to be extended under paragraph (8); the same applies in paragraph (7)) (or, for a disposition resulting in an amended statement being submitted after the last day of the Tender Offer period, after the day on which five years have elapsed since the day following the last day of the Tender Offer period), and the disposition under the preceding paragraph may not be reached after the day on which five years have elapsed since the day following the last day of the Tender Offer period" is deemed to be replaced with "the day on which five years have elapsed since the day following the last day of the Tender Offer period".

ja-jp	８　第四項の規定は、前項において準用する第二十七条の八第一項から第四項までの規定による訂正報告書について準用する。この場合において、第四項中「公開買付撤回届出書（第二項において準用する第二十七条の十一第三項に規定する公開買付撤回届出書をいう。以下この節において同じ。）又は公開買付報告書（第二項において準用する第二十七条の十三第二項に規定する公開買付報告書をいう。以下この節において同じ。）」とあるのは「訂正報告書（第七項において準用する第二十七条の八第一項から第四項までの規定による訂正報告書をいう。）」と、「公開買付撤回届出書又は公開買付報告書」とあるのは「訂正報告書」と読み替えるものとする。
en-us	(8) The provisions of paragraph (4) apply mutatis mutandis to an amended report provided for in Article 27-8, paragraphs (1) to (4) inclusive as applied mutatis mutandis pursuant to the preceding paragraph. In this case, in Article 27-8, paragraph (4), the phrase "Written Tender Offer Withdrawal Notice (meaning a Written Tender Offer Withdrawal Notice as defined in Article 27-11, paragraph (3) as applied mutatis mutandis pursuant to paragraph (2); hereinafter the same applies in this Section) or Tender Offer Report (meaning a Tender Offer Report as defined in Article 27-13, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2); hereinafter the same applies in this Section)" is deemed to be replaced with "amended report (meaning an amended report provided for in Article 27-8, paragraphs (1) to (4) inclusive as applied mutatis mutandis pursuant to paragraph (7)" and the phrase "the Written Tender Offer Withdrawal Notice or Tender Offer Report" is deemed to be replaced with "the amended report".

ja-jp	９　第十六条の規定は、第二項において準用する第二十七条の三第三項若しくは第二十七条の八第七項の規定に違反して内閣府令で定める行為をした者又は第二項において準用する第二十七条の九第二項若しくは第三項の規定に違反して当該上場株券等の買付け等をした者について準用する。この場合において、第十六条中「これを取得した者」とあるのは、「当該公開買付けに応じて当該上場株券等の売付け等をした者」と読み替えるものとする。
en-us	(9) The provisions of Article 16 apply mutatis mutandis to a person that violates the provisions of Article 27-3, paragraph (3) or Article 27-8, paragraph (7) as applied mutatis mutandis pursuant to paragraph (2) in performing the act specified by Cabinet Office Ordinance or that violates the provisions of Article 27-9, paragraph (2) or (3) as applied mutatis mutandis pursuant to paragraph (2) in effecting a purchase, etc. of Listed Share Certificates, etc. In this case, in Article 16, the term "the person that acquires the Securities" is deemed to be replaced with "the person that sells, etc. its Listed Share Certificates, etc. in response to the Tender Offer".

ja-jp	１０　第十七条の規定は、重要な事項について虚偽の記載があり、又は表示すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の表示が欠けている公開買付説明書（第二項において準用する第二十七条の九第一項に規定する公開買付説明書をいう。以下この節において同じ。）その他の表示を使用して上場株券等の売付け等をさせた者について準用する。この場合において、同条中「当該有価証券を取得した者」とあるのは、「当該公開買付けに応じて上場株券等の売付け等をした者」と読み替えるものとする。
en-us	(10) The provisions of Article 17 apply mutatis mutandis to a person that has caused a person to sell, etc. its Listed Share Certificates, etc. through the use of a Tender Offer Explanation (meaning Tender Offer Explanation as defined in Article 27-9, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2); hereinafter the same applies in this Section) or other representation that contains a false statement about a material particular, omits a representation as to a material particular that is required to be represented, or omits a representation of material fact that is necessary to prevent it from being misleading. In this case, in Article 17, the phrase "the person that acquires the Securities" is deemed to be replaced with "the person that sells, etc. its Listed Share Certificates, etc. in response to the Tender Offer".

ja-jp	１１　第十八条第一項の規定は、次に掲げる者について準用する。この場合において、同項中「当該有価証券を当該募集又は売出しに応じて取得した者」とあり、及び「当該有価証券を取得した者」とあるのは「当該公開買付けに応じて当該上場株券等の売付け等をした者」と、「その取得の申込みの際」とあるのは「その売付け等の際」と読み替えるものとする。
en-us	(11) The provisions of Article 18, paragraph (1) apply mutatis mutandis to the following persons. In this case, in Article 18, paragraph (1), both of the phrases "person that acquires the Securities through the Public Offering or Secondary Distribution" and "person that acquires the Securities" are deemed to be replaced with "person that sells, etc. its Listed Share Certificates, etc. in response to the Tender Offer", and the term "at the time the person offers to acquire the Securities" is deemed to be replaced with "at the time the person sells, etc. its Listed Share Certificates":

ja-jp	一　重要な事項について虚偽の表示があり、又は表示すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の表示が欠けている第二項において準用する第二十七条の三第二項に規定する公開買付開始公告又は第二項において準用する第二十七条の六第二項若しくは第三項、第二十七条の七第一項若しくは第二項若しくは第二十七条の八第八項若しくは第十一項の規定若しくは第六項において準用する第二十七条の七第一項若しくは第二項の規定による公告若しくは公表（次項において「公開買付開始公告等」という。）を行つた者
en-us	(i) a person that issues a Public Notice of the Commencement of a Tender Offer as defined in Article 27-3, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2), or a public notice or public announcement under Article 27-6, paragraph (2) or (3); Article 27-7, paragraph (1) or (2); or Article 27-8, paragraph (8) or (11) as applied mutatis mutandis pursuant to paragraph (2); or Article 27-7, paragraph (1) or (2) as applied mutatis mutandis pursuant to paragraph (6) (collectively referred to as a "Public Notice of the Commencement of the Tender Offer, etc." in the following paragraph) that contains a false representation about a material particular, omits a representation as to a material particular that is required to be represented, or omits a representation of material fact that is necessary to prevent it from being misleading;

ja-jp	二　重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている第二項において準用する第二十七条の三第二項に規定する公開買付届出書（その訂正届出書を含む。次項において同じ。）を提出した者
en-us	(ii) a person that submits a Tender Offer Statement as defined in Article 27-3, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) (including any amended statement in connection with it; the same applies in the following paragraph) that contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading; or

ja-jp	三　重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている公開買付説明書（第二項において準用する第二十七条の九第三項の規定により訂正された公開買付説明書を含む。次項において同じ。）を作成した者
en-us	(iii) a person that prepares a Tender Offer Explanation (including a Tender Offer Explanation amended pursuant to Article 27-9, paragraph (3) as applied mutatis mutandis pursuant to paragraph (2); the same applies in the following paragraph) that contains a false statement about a material particular, omits a statement as to a material particular that is required to be stated, or omits a statement of material fact that is necessary to prevent it from being misleading.

ja-jp	１２　前項において準用する第十八条第一項の規定の適用がある場合において、当該発行者のその公開買付開始公告等、公開買付届出書の提出又は公開買付説明書の作成を行つた時における当該発行者の役員は、当該発行者と連帯して前項の規定による賠償の責めに任ずる。ただし、当該役員が、記載が虚偽であり又は欠けていることを知らず、かつ、相当な注意を用いたにもかかわらず知ることができなかつたことを証明したときは、この限りでない。
en-us	(12) In a case to which Article 18, paragraph (1) is applicable as applied mutatis mutandis pursuant to the preceding paragraph, an officer of the Issuer at the time of its submission of a Public Notice of the Commencement of the Tender Offer, etc. or Tender Offer Statement, or at the time of the preparation of the Tender Offer Explanation is jointly and severally liable with the Issuer for compensation under the preceding paragraph; provided, however, that this does not apply if the officer proves that that officer did not know, and in the exercise of reasonable care could not have known, that the statement was false or had been omitted.

ja-jp	１３　第二項、第三項及び第五項から第十一項までの場合において、これらの規定に規定する読替えのほか、必要な技術的読替えは、政令で定める。
en-us	(13) In a case referred to in paragraph (2), (3), or (5) to (11) inclusive, beyond what is provided for in those provisions, any other necessary technical replacement of terms is specified by Cabinet Order.

ja-jp	（業務等に関する重要事実の公表等）
en-us	(Disclosure of a Material Fact About Business)

ja-jp	第二十七条の二十二の三　前条第一項に規定する公開買付けによる上場株券等の買付け等を行おうとする会社は、当該会社の重要事実（第百六十六条第一項に規定する業務等に関する重要事実（内閣府令で定めるものを除く。）をいう。以下この条及び次条において同じ。）であつて第百六十六条第一項に規定する公表がされていないものがあるときは、公開買付届出書（前条第二項において準用する第二十七条の三第二項に規定する公開買付届出書をいう。以下この条及び次条において同じ。）を提出する日前に、内閣府令で定めるところにより、当該重要事実を公表しなければならない。
en-us	Article 27-22-3 (1) If a material fact has occurred with regard to a company that seeks to purchase, etc. Listed Share Certificates, etc. through a Tender Offer provided for in paragraph (1) of the preceding Article (meaning a material fact about its business which is provided for in Article 166, paragraph (1) (excluding those specified by Cabinet Office Ordinance); hereinafter the same applies in this and the following Articles), and this has not been disclosed as provided for in Article 166, paragraph (1), the company must disclose that material fact pursuant to the provisions of Cabinet Office Ordinance before the day on which it submits the Tender Offer Statement (meaning a Tender Offer Statement as defined in Article 27-3, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article; hereinafter the same applies in this and the following Articles).

ja-jp	２　前条第一項に規定する公開買付けによる上場株券等の買付け等を行う場合において、公開買付者である会社は、公開買付届出書を提出した日以後当該公開買付けに係る前条第二項において準用する第二十七条の五に規定する公開買付期間（第四項において準用する第二十七条の八第八項の規定により延長しなければならない期間を含む。次条において同じ。）の末日までの間において、当該会社に重要事実が生じたとき（公開買付届出書を提出する日前に生じた重要事実であつて第百六十六条第一項に規定する公表がされていないものがあることが判明したときを含む。）は、直ちに、内閣府令で定めるところにより、当該重要事実を公表し、かつ、当該公開買付けに係る上場株券等の買付け等の申込みに対する承諾又は売付け等の申込みをした者及び当該上場株券等の売付け等を行おうとする者に対して、当該公表の内容を通知しなければならない。
en-us	(2) If a purchase, etc. of Listed Share Certificates, etc. is effected through a Tender Offer as provided for in paragraph (1) of the preceding Article, and any new material fact occurs at the company that is the Tender Offeror (including if it becomes clear that a material fact had occurred before the day on which the Tender Offeror submitted the Tender Offer Statement, but that this has not been disclosed as provided for in Article 166, paragraph (1)) between the day on which it submits the Tender Offer Statement and the last day of the Tender Offer period (including the period by which it is required to be extended pursuant to Article 27-8, paragraph (8) as applied mutatis mutandis pursuant to paragraph (4) of this Article; the same applies in the following Article) as defined in Article 27-5 as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the company must immediately disclose the material fact and notify persons that have accepted the offer to purchase, etc. Listed Share Certificates, etc. through the Tender Offer, persons that have offered to sell, etc. their Listed Share Certificates, etc. in connection with the Tender Offer, and persons seeking to sell, etc. such Listed Share Certificates, etc., of the content of what it has disclosed, pursuant to the provisions of Cabinet Office Ordinance .

ja-jp	３　前二項の規定による公表がされた後政令で定める期間が経過したときは、第百六十六条第一項に規定する公表がされたものとみなす。
en-us	(3) Once the period specified by Cabinet Order has elapsed after the disclosure under the preceding two paragraphs is made, the disclosure prescribed in Article 166, paragraph (1) is deemed to have been made.

ja-jp	４　第二十七条の八第八項及び第九項の規定は、第二項の規定による公表について準用する。この場合において、同条第八項中「第一項若しくは第二項の規定による訂正届出書を提出する場合又は第三項若しくは第四項の規定による訂正届出書の提出命令があつた場合には、内閣府令で定める場合を除き」とあるのは「第二十七条の二十二の三第二項の規定により当該重要事実を公表しなければならない場合には」と、同条第九項中「前項の規定」とあるのは「第二十七条の二十二の三第四項において準用する前項の規定」と、「株券等」とあるのは「上場株券等」と読み替えるものとする。
en-us	(4) The provisions of Article 27-8, paragraphs (8) and (9) apply mutatis mutandis to the disclosure under paragraph (2). In this case, in Article 27-8, paragraph (8), the phrase "If an amended statement under paragraph (1) or (2) is submitted or an order to submit an amended statement under paragraph (3) or (4) is issued during the Tender Offer period, except in a case specified by Cabinet Office Ordinance" is deemed to be replaced with "If a material fact is required to be disclosed pursuant to Article 27-22-3, paragraph (2)"; and in Article 27-8, paragraph (9), the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 27-22-3, paragraph (4)" and the term "Share Certificates, etc." is deemed to be replaced with "Listed Share Certificates, etc.".

ja-jp	５　第二十七条の五の規定は、前項において準用する第二十七条の八第八項の規定により公開買付けに係る公開買付けの期間を延長しなければならない場合における当該延長しなければならない期間の末日までの間について準用する。この場合において、第二十七条の五中「株券等」とあるのは「上場株券等」と、「次に掲げる」とあるのは「政令で定める」と読み替えるものとする。
en-us	(5) If the purchase, etc. period in a Tender Offer is required to be extended pursuant to Article 27-8, paragraph (8) as applied mutatis mutandis pursuant to the preceding paragraph, the provisions of Article 27-5 apply mutatis mutandis until the last day of the required period of extension. In this case, in Article 27-5, the term "Share Certificates, etc." is deemed to be replaced with "Listed Share Certificates, etc." and the phrase "the following cases" is deemed to be replaced with "the cases specified by Cabinet Order".

ja-jp	６　第十八条第一項の規定は、重要な事項について虚偽の表示があり、又は表示すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の表示が欠けている第四項において準用する第二十七条の八第八項の規定による公告又は公表を行つた会社について準用する。この場合において、第十八条第一項中「当該有価証券を当該募集又は売出しに応じて取得した者」とあり、及び「当該有価証券を取得した者」とあるのは「当該公開買付けに応じて当該上場株券等の売付け等をした者」と、「その取得の申込みの際」とあるのは「その売付け等の際」と読み替えるものとする。
en-us	(6) The provisions of Article 18, paragraph (1) apply mutatis mutandis to a company that issues a public notice or public announcement under Article 27-8, paragraph (8) as applied mutatis mutandis pursuant to paragraph (4), which contains a false representation with regard to a material particular, omits a representation as to a material particular that is required to be represented, or omits a representation of material fact that is necessary to prevent it from being misleading. In this case, in Article 18, paragraph (1), both the phrase "person that acquires the Securities through the Public Offering or Secondary Distribution" and the phrase "person that acquires the Securities" are deemed to be replaced with "person that sells, etc. the Listed Share Certificates, etc. in response to the Tender Offer", and the phrase "at the time the person offers to acquire the Securities" is deemed to be replaced with "at the time the person sells, etc. the Listed Share Certificates".

ja-jp	７　前項において準用する第十八条第一項の規定の適用がある場合において、当該会社が前項に規定する公告又は公表を行つた時における当該会社の役員は、当該会社と連帯して同項の規定による賠償の責めに任ずる。ただし、当該役員が、記載が虚偽であり又は欠けていることを知らず、かつ、相当な注意を用いたにもかかわらず知ることができなかつたことを証明したときは、この限りでない。
en-us	(7) In a case to which Article 18, paragraph (1) is applicable as applied mutatis mutandis pursuant to the preceding paragraph, an officer of a company at the time the company issues a public notice or public announcement provided for in the preceding paragraph is jointly and severally liable with the company for compensation under the preceding paragraph; provided, however, that this does not apply if the officer proves that the officer did not know, and in the exercise of reasonable care could not have known, that the statement was false or had been omitted.