社債、株式等の振替に関する法律 Act on Book Entry of Corporate Bonds and Shares 平成十三年法律第七十五号 Act No. 75 of 2001 平成二十四年法律第五十二号 Act No. 53 of 2012 社債、株式等の振替に関する法律（平成十三年六月二十七日法律第七十五号） Act on Book Entry of Corporate Bonds and Shares (Act No. 75 of June 27, 2001) 第一章　総則（第一条・第二条） Chapter I General Provisions (Article 1 and Article 2) 第二章　振替機関等 Chapter II Book-Entry Transfer Institution, etc. 第一節　通則（第三条―第七条） Section 1 General Rules (Article 3 - Article 7) 第二節　業務（第八条―第十四条） Section 2 Operations (Article 8 - Article 14) 第三節　監督（第十五条―第二十四条） Section 3 Supervision (Article 15 - Article 24) 第四節　合併、分割及び事業の譲渡（第二十五条―第三十二条） Section 4 Mergers, Company Splits, and Business Transfers (Article 25 - Article 32) 第五節　加入者集会（第三十三条―第三十九条） Section 5 Participants' Meetings (Article 33 - Article 39) 第六節　解散等（第四十条―第四十三条） Section 6 Dissolution (Article 40 - Article 43) 第七節　口座管理機関（第四十四条―第四十六条） Section 7 Account Management Institutions (Article 44 - Article 46) 第八節　日本銀行が振替業を営む場合の特例（第四十七条―第五十条） Section 8 Special Provisions Applicable If the Bank of Japan Conducts Book-Entry Transfer Services (Article 47 - Article 50) 第三章　加入者保護信託 Chapter III Participants Protection Trusts 第一節　加入者保護信託契約（第五十一条―第五十七条） Section 1 Participants Protection Trust Contracts (Article 51 - Article 57) 第二節　受益者への支払等（第五十八条―第六十一条の二） Section 2 Issuing Payment to Beneficiaries (Article 58 - Article 61-2) 第三節　負担金（第六十二条―第六十四条） Section 3 Dues (Article 62 - Article 64) 第四節　雑則（第六十五条・第六十五条の二） Section 4 Miscellaneous Provisions (Article 65 and Article 65-2) 第四章　社債の振替 Chapter IV Book Entry Transfer of Corporate Bonds 第一節　通則（第六十六条・第六十七条） Section 1 General Rules (Article 66 and Article 67) 第二節　振替口座簿（第六十八条―第七十二条） Section 2 Book-Entry Transfer Account Registers (Article 68 - Article 72) 第三節　振替の効果等（第七十三条―第八十二条） Section 3 Effect of Book Entry Trasfer (Article 73 - Article 82) 第四節　会社法の特例（第八十三条―第八十六条の三） Section 4 Special Provisions of the Companies Act (Article 83 - Article 86-3) 第五節　雑則（第八十七条） Section 5 Miscellaneous Provisions (Article 87) 第五章　国債の振替 Chapter V Book Entry Trasfer of Japanese Government Bonds 第一節　通則（第八十八条―第九十条） Section 1 General Rules (Article 88 - Article 90) 第二節　振替口座簿（第九十一条―第九十七条） Section 2 Book-Entry Transfer Account Registers (Article 91 - Article 97) 第三節　振替の効果等（第九十八条―第百十一条） Section 3 Effect of Book Entry Trasfer (Article 98 - Article 111) 第四節　雑則（第百十二条） Section 4 Miscellaneous Provisions (Article 112) 第六章　地方債等の振替 Chapter VI Book Entry Trasfer of Local Government Bonds 第一節　地方債の振替（第百十三条・第百十四条） Section 1 Book Entry Trasfer of Local Government Bonds (Article 113 and Article 114) 第二節　投資法人債の振替（第百十五条―第百十六条の二） Section 2 Book Entry Trasfer of Investment Corporation Bonds (Article 115 - Article 116-2) 第三節　相互会社の社債の振替（第百十七条・第百十七条の二） Section 3 Book Entry Trasfer of Bonds Issued by Mutual Companies (Article 117 and Article 117-2) 第四節　特定社債の振替（第百十八条・第百十九条） Section 4 Book Entry Trasfer of Specified Corporate Bonds (Article 118 and Article 119) 第五節　特別法人債の振替（第百二十条） Section 5 Book Entry Trasfer of Special Corporation Bonds (Article 120) 第六節　投資信託又は外国投資信託の受益権の振替（第百二十一条―第百二十一条の三） Section 6 Book Entry Trasfer of Beneficial Interest in Domestic and Foreign Investment Trusts (Article 121 - Article 121-3) 第七節　貸付信託の受益権の振替（第百二十二条―第百二十三条の二） Section 7 Book Entry Trasfer of Beneficial Interest in Loan Trusts (Article 122 - Article 123-2) 第八節　特定目的信託の受益権の振替（第百二十四条―第百二十六条） Section 8 Book Entry Trasfer of Beneficial Interest in Specific Purpose Trusts (Article 124 - Article 126) 第九節　外債の振替（第百二十七条） Section 9 Book Entry Trasfer of Foreign Bonds (Article 127) 第六章の二　受益証券発行信託の受益権の振替 Chapter VI-2 Book Entry Trasfer of Beneficial Interest in Trusts Issuing Beneficiary Certificates 第一節　通則（第百二十七条の二・第百二十七条の三） Section 1 General Rules (Article 127-2 and Article 127-3) 第二節　振替口座簿（第百二十七条の四―第百二十七条の十五） Section 2 Book-Entry Transfer Account Registers (Article 127-4 - Article 127-15) 第三節　振替の効果等（第百二十七条の十六―第百二十七条の二十五） Section 3 Effect of Book Entry Trasfer (Article 127-16 - Article 127-25) 第四節　信託法の特例（第百二十七条の二十六―第百二十七条の三十一） Section 4 Special Provisions of the Trust Act (Article 127-26 - Article 127-31) 第五節　雑則（第百二十七条の三十二） Section 5 Miscellaneous Provisions (Article 127-32) 第七章　株式の振替 Chapter VII Book Entry Trasfer of Shares 第一節　通則（第百二十八条） Section 1 General Rules (Article 128) 第二節　振替口座簿（第百二十九条―第百三十九条） Section 2 Book-Entry Transfer Account Registers (Article 129 - Article 139) 第三節　振替の効果等（第百四十条―第百四十九条） Section 3 Effect of Book Entry Trasfer (Article 140 - Article 149) 第四節　会社法等の特例（第百五十条―第百六十一条） Section 4 Special Provisions of the Companies Act (Article 150 - Article 161) 第五節　雑則（第百六十二条） Section 5 Miscellaneous Provisions (Article 162) 第八章　新株予約権の振替 Chapter VIII Book Entry Transfer of Share Options 第一節　通則（第百六十三条・第百六十四条） Section 1 General Rules (Article 163 and Article 164) 第二節　振替口座簿（第百六十五条―第百七十三条） Section 2 Book-Entry Transfer Account Register (Article 165 - Article 173) 第三節　振替の効果等（第百七十四条―第百八十二条） Section 3 Effect of Book Entry Trasfer (Article 174 - Article 182) 第四節　会社法の特例（第百八十三条―第百九十条） Section 4 Special Provisions of the Companies Act (Article 183 - Article 190) 第五節　雑則（第百九十一条） Section 5 Miscellaneous Provisions (Article 191) 第九章　新株予約権付社債の振替 Chapter IX Book Entry Trasfer of Corporate Bonds with Share Options 第一節　通則（第百九十二条・第百九十三条） Section 1 General Rules (Article 192 and Article 193) 第二節　振替口座簿（第百九十四条―第二百四条） Section 2 Book-Entry Transfer Account Registers (Article 194 - Article 204) 第三節　振替の効果等（第二百五条―第二百十四条） Section 3 Effect of Book Entry Trasfer (Article 205 - Article 214) 第四節　会社法の特例（第二百十五条―第二百二十四条） Section 4 Special Provisions of the Companies Act (Article 215 - Article 224) 第五節　雑則（第二百二十五条） Section 5 Miscellaneous Provisions (Article 225) 第十章　投資口等の振替 Chapter X Book Entry Trasfer of Investment Equity 第一節　投資口の振替（第二百二十六条―第二百三十三条） Section 1 Book Entry Trasfer of Investment Equity (Article 226 - Article 233) 第二節　協同組織金融機関の優先出資の振替（第二百三十四条―第二百三十六条） Section 2 Book Entry Trasfer of Preferred Equity Investments by Cooperative Financial Institutions (Article 234 - Article 236) 第三節　特定目的会社の優先出資の振替（第二百三十七条―第二百四十七条） Section 3 Book Entry Trasfer of Preferred Equity Investments in a Special Purpose Company (Article 237 - Article 247) 第四節　特定目的会社の新優先出資の引受権の振替（第二百四十八条・第二百四十九条） Section 4 Book Entry Trasfer of Subscription Rights for New Preferred Equity Investments in a Special Purpose Company (Article 248 and Article 249) 第五節　特定目的会社の転換特定社債の振替（第二百五十条―第二百五十二条） Section 5 Book Entry Trasfer of Convertible Specified Corporate Bonds Issued by Special Purpose Companies (Article 250 - Article 252) 第六節　特定目的会社の新優先出資引受権付特定社債の振替（第二百五十三条―第二百五十五条） Section 6 Book Entry Trasfer of Specified Bonds with Subscription Rights for New Preferred Equity Investment in Special Purpose Companies (Article 253 - Article 255) 第十一章　組織変更等に係る振替 Chapter XI Effecting Book Entries for Entity Conversions 第一節　金融機関の合併及び転換に関する法律による組織変更等に係る振替（第二百五十六条―第二百六十二条） Section 1 Effecting Book Entries for Entity Conversions under the Act on Mergers and Conversions of Financial Institutions (Article 256 - Article 262) 第二節　保険業法による組織変更等に係る振替（第二百六十三条―第二百六十九条） Section 2 Effecting Book Entries for Entity Conversions under the Insurance Business Act (Article 263 - Article 269) 第三節　金融商品取引法による合併に係る振替（第二百七十条―第二百七十五条） Section 3 Effecting Book Entries for Mergers under the Financial Instruments and Exchange Act (Article 270 - Article 275) 第十二章　その他の有価証券に表示されるべき権利の振替（第二百七十六条） Chapter XII Book Entry Trasfer of Other Rights Required to Be Indicated on Securities (Article 276) 第十三章　雑則（第二百七十七条―第二百八十七条） Chapter XIII Miscellaneous Provisions (Article 277 - Article 287) 第十四章　罰則（第二百八十八条―第二百九十七条） Chapter XIV Penal Provisions (Article 288 - Article 297) 附則 Supplementary Provisions 第一章　総則 Chapter I General Provisions 第一条　この法律は、社債、株式その他の有価証券に表示されるべき権利の振替に関し、振替を行う振替機関及び口座管理機関、振替に関する手続並びに権利を有する者の保護を図るための加入者保護信託その他の必要な事項を定めることにより、社債、株式その他の有価証券に表示されるべき権利の流通の円滑化を図ることを目的とする。 Article 1 The purpose of this Act is to facilitate the distribution of the rights that are required to be indicated on corporate bonds, shares, and other securities by providing for Book-Entry Transfer Transefer Institutions and Account Management Institutions to make book entries for those rights; prescribing a process for making book entries with regard to those rights; providing for Participants Protection Trusts to protect the persons holding those rights; and prescribing other necessary particulars. 第二条　この法律において「社債等」とは、次に掲げるものをいう。 Article 2 (1) The phrase "Bond or Other Security" as used in this Act means any of the following: 一　社債（第十四号に掲げるものを除く。以下同じ。） (i) a corporate bond (other than one as set forth in item (xiv); the same applies hereinafter); 二　国債 (ii) a Japanese government bond; 三　地方債 (iii) a local government bond; 四　投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）に規定する投資法人債 (iv) an investment corporation bond as prescribed in the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); 五　保険業法（平成七年法律第百五号）に規定する相互会社の社債 (v) a bond issued by a mutual company as prescribed in the Insurance Business Act (Act No. 105 of 1995); 六　資産の流動化に関する法律（平成十年法律第百五号）に規定する特定社債（第十九号及び第二十号に掲げるものを除く。以下同じ。） (vi) a specified corporate bond as prescribed in the Act on Securitization of Assets (Act No. 105 of 1998) (other than one as set forth in item (xix) and item (xx); the same applies hereinafter); 七　特別の法律により法人の発行する債券に表示されるべき権利（第一号及び第四号から前号までに掲げるものを除く。以下同じ。） (vii) a right required to be indicated on a bond certificate issued by a corporation pursuant to a special Act (other than one as set forth in item (i) and item (iv) through (vi); the same applies hereinafter); 八　投資信託及び投資法人に関する法律に規定する投資信託又は外国投資信託の受益権 (viii) a beneficial interest in a domestic or foreign investment trust as prescribed in the Act on Investment Trusts and Investment Corporations; 九　貸付信託法（昭和二十七年法律第百九十五号）に規定する貸付信託の受益権 (ix) a beneficial interest in a loan trust as prescribed in the Loan Trust Act (Act No. 195 of 1952); 十　資産の流動化に関する法律に規定する特定目的信託の受益権 (x) a beneficial interest in a specific purpose trusts as prescribed in the Act on Securitization of Assets; 十の二　信託法（平成十八年法律第百八号）に規定する受益証券発行信託の受益権 (x)-2 a beneficial interest in a trust issuing beneficiary certificates as prescribed in the Trust Act (Act No. 108 of 2006); 十一　外国又は外国法人の発行する債券（新株予約権付社債券の性質を有するものを除く。以下同じ。）に表示されるべき権利 (xi) a right required to be indicated on a bond certificate issued by a foreign country or foreign corporation (other than one in the nature of a certificate representing a corporate bond with a share option; the same applies hereinafter); 十二　株式 (xii) a share; 十三　新株予約権 (xiii) a share option; 十四　新株予約権付社債 (xiv) a corporate bond with a share option; 十五　投資信託及び投資法人に関する法律に規定する投資口 (xv) investment equity as prescribed in the Act on Investment Trusts and Investment Corporations; 十六　協同組織金融機関の優先出資に関する法律（平成五年法律第四十四号）に規定する優先出資 (xvi) a preferred equity investment as prescribed in the Act on Preferred Equity Investment by Cooperative Financial Institutions (Act No. 44 of 1993); 十七　資産の流動化に関する法律に規定する優先出資 (xvii) a preferred equity investment as prescribed in the Act on Securitization of Assets; 十八　資産の流動化に関する法律に規定する新優先出資の引受権 (xviii) a subscription right for new preferred equity investment as prescribed in the Act on Securitization of Assets; 十九　資産の流動化に関する法律に規定する転換特定社債 (xix) a convertible specified corporate bond as prescribed in the Act on Securitization of Assets; 二十　資産の流動化に関する法律に規定する新優先出資引受権付特定社債 (xx) a specified corporate bond with subscription rights for new preferred equity investment prescribed in the Act on Securitization of Assets; 二十一　金融商品取引法（昭和二十三年法律第二十五号）第二条第一項第二十一号に掲げる政令で定める証券又は証書に表示されるべき権利のうち、その権利の帰属が振替口座簿の記載又は記録により定まるものとすることが適当であるものとして政令で定めるもの (xxi) a right required to be indicated on a security or certificate specified by Cabinet Order as set forth in Article 2, paragraph (1), item (xxi) of the Financial Instruments and Exchange Act (Act No. 25 of 1948), which Cabinet Order prescribes as one whose ownership it is appropriate to determine based on an entry or record in a book-entry transfer account register. ２　この法律において「振替機関」とは、次条第一項の規定により主務大臣の指定を受けた株式会社をいう。 (2) The phrase "Book-Entry Transfer Institutions, etc." as used in this Act means a stock company designated by the competent minister pursuant to the provisions of paragraph (1) of the following Article. ３　この法律において「加入者」とは、振替機関等が第十二条第一項又は第四十四条第一項若しくは第二項の規定により社債等の振替を行うための口座を開設した者をいう。 (3) The phrase "Participant" as used in this Act means a person for which a Book-Entry Transfer Transfer Institution, etc. has opened an account in which book entries can be made for Bonds and Other Securities, pursuant to the provisions of Article 12, paragraph (1) or Article 44, paragraph (1) or (2). ４　この法律において「口座管理機関」とは、第四十四条第一項の規定による口座の開設を行った者及び同条第二項に規定する場合における振替機関をいう。 (4) The phrase "Account Management Institution" as used in this Act means a person that has opened an account under the provisions of Article 44, paragraph (1) or a Book-Entry Transfer Institution as prescribed in paragraph (2) of that Article. ５　この法律において「振替機関等」とは、振替機関及び口座管理機関をいう。 (5) The phrase "Book-Entry Transfer Transfer Institution, etc." as used in this Act means a Book-Entry Transfer Institution or an Account Management Institution. ６　この法律において「直近上位機関」とは、加入者にとってその口座が開設されている振替機関等をいう。 (6) The phrase "Immediately Superior Institution" as used in this Act means, with respect to a Participant, the Book-Entry Transfer Transefer Institution, etc. at which an account has been opened for the Participant. ７　この法律において「上位機関」とは、次のいずれかに該当するものをいう。 (7) The phrase "Superior Institution" as used in this Act means one of the following: 一　直近上位機関 (i) the Immediately Superior Institution; 二　直近上位機関の直近上位機関 (ii) the Immediately Superior Institution of the Immediately Superior Institution; 三　前号又はこの号の規定により上位機関に該当するものの直近上位機関 (iii) the Immediately Superior Institution of a person that, pursuant to the provisions of the preceding item or this item, falls under the category of a Superior Institution. ８　この法律において「直近下位機関」とは、振替機関等が第十二条第一項又は第四十四条第一項若しくは第二項の規定により口座を開設した口座管理機関をいう。 (8) The phrase "Immediately Subordinate Institution" as used in this Act means the Account Management Institution for which a Book-Entry Transfer Transefer Institution, etc. has opened an account pursuant to the provisions of Article 12, paragraph (1) or Article 44, paragraph (1) or (2). ９　この法律において「下位機関」とは、次のいずれかに該当するものをいう。 (9) The phrase "Subordinate Institution" as used in this Act means one of the following: 一　直近下位機関 (i) the Immediately Subordinate Institution; 二　直近下位機関の直近下位機関 (ii) the Immediately Subordinate Institution of the Immediately Subordinate Institution; 三　前号又はこの号の規定により下位機関に該当するものの直近下位機関 (iii) the Immediately Subordinate Institution of a person that, pursuant to the provisions of the preceding item or this item, falls under the category of a Subordinate Institution. １０　この法律において「共通直近上位機関」とは、複数の加入者に共通する上位機関であって、その下位機関のうちに当該各加入者に共通する上位機関がないものをいう。 (10) The phrase "Common Immediately Superior Institution" as used in this Act means the Superior Institution that multiple Participants have in common, if none of its Subordinate Institutions constitute a Superior Institution that all of those Participants have in common. １１　この法律において「加入者保護信託」とは、この法律の定めるところにより設定された信託であって、第六十条の規定による支払を行うことにより加入者の保護を図り、社債等の振替に対する信頼を維持することを目的とするものをいう。 (11) The phrase "Participants Protection Trust" as used in this Act means a trust established pursuant to the provisions of this Act for the purpose of protecting Participants by issuing payments pursuant to the provisions of Article 60 and thus maintaining confidence in the book-entry transfer of Bonds and Other Securities. 第二章　振替機関等 Chapter II Book-Entry Transfer Transfer Institution, etc. 第一節　通則 Section 1 General Rules （振替業を営む者の指定） (Designation of Person Engaging in Book-Entry Transfer Services) 第三条　主務大臣は、次に掲げる要件を備える者を、その申請により、この法律の定めるところにより第八条に規定する業務（以下「振替業」という。）を営む者として、指定することができる。 Article 3 (1) The competent minister may designate a person meeting the following requirements to engage in the services prescribed in Article 8 in accordance with this Act (hereinafter referred to as the "Book-Entry Transfer Services"), at the application thereof: 一　次に掲げる機関を置く株式会社であること。 (i) the applicant is a stock company with the following bodies: イ　取締役会 (a) a board of directors; ロ　監査役会又は委員会（会社法（平成十七年法律第八十六号）第二条第十二号に規定する委員会をいう。） (b) a board of company auditors or committees (meaning committees as prescribed in Article 2, item (xii) of the Companies Act (Act No. 86 of 2005)); ハ　会計監査人 (c) an accounting auditor. 二　第二十二条第一項の規定によりこの項の指定を取り消された日から五年を経過しない者でないこと。 (ii) the applicant does not constitute a person for which it has been less than five years since the day on which a designation as referred to in this paragraph was rescinded pursuant to the provisions of Article 22, paragraph (1); 三　この法律又はこれに相当する外国の法令の規定に違反し、罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがなくなった日から五年を経過しない者でないこと。 (iii) the applicant does not constitute a person that has been sentenced to a fine (or to an equivalent sentence under a foreign law or regulation) for violating this Act or the provisions of a foreign law or regulation equivalent to this Act, and for which it has been less than five years since the day the person finished serving the sentence or ceased to be subject to the enforcement thereof; 四　取締役、会計参与、監査役又は執行役のうちに次のいずれかに該当する者がないこと。 (iv) none of the applicant's directors, accounting advisors, auditors, or executive officers are: イ　成年被後見人若しくは被保佐人又は外国の法令上これらと同様に取り扱われている者 (a) an adult ward, a person under curatorship, or a person treated in the same manner under foreign laws and regulations; ロ　破産者で復権を得ないもの又は外国の法令上これと同様に取り扱われている者 (b) an undischarged bankrupt or a person treated in the same manner under foreign laws and regulations; ハ　禁錮以上の刑（これに相当する外国の法令による刑を含む。）に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがなくなった日から五年を経過しない者 (c) a person that has been sentenced to imprisonment or a heavier punishment (or to an equivalent sentence under a foreign law or regulation), if five years have yet to pass since the day the person finished serving the sentence or ceased to be subject to its enforcement; ニ　第二十二条第一項の規定によりこの項の指定を取り消された場合又はこの法律に相当する外国の法令の規定により当該外国において受けているこの項の指定に類する行政処分を取り消された場合において、その取消しの日前三十日以内にその会社の取締役、会計参与、監査役又は執行役（外国の法令上これらと同様に取り扱われている者を含む。ホにおいて同じ。）であった者でその取消しの日から五年を経過しない者 (d) a person that was the director, accounting advisor, company auditor, or executive officer of a company (or a person treated in the same manner under foreign laws and regulations; the same applies in sub-item (e)) within thirty days of the rescission of a designation as referred to in this paragraph pursuant to the provisions of Article 22, paragraph (1) or within thirty days of the rescission of an administrative disposition equivalent to a designation as referred to in this paragraph which a company has been granted in a foreign state pursuant to the provisions of any law or regulation of that foreign state which is equivalent to this Act, if five years have yet to pass since the day of rescission; ホ　第二十二条第一項の規定又はこの法律に相当する外国の法令の規定により解任を命ぜられた取締役、会計参与、監査役又は執行役でその処分を受けた日から五年を経過しない者 (e) a person falling under the category of a director, accounting advisor, company auditor, or executive officer whose dismissal has been ordered pursuant to the provisions of Article 22, paragraph (1) or the provisions of a foreign law or regulation that is equivalent to this Act, if five years have yet to pass since the day of that disposition; ヘ　この法律、会社法若しくはこれらに相当する外国の法令の規定に違反し、又は刑法（明治四十年法律第四十五号）第二百四条、第二百六条、第二百八条、第二百八条の三、第二百二十二条若しくは第二百四十七条の罪、暴力行為等処罰に関する法律（大正十五年法律第六十号）の罪若しくは暴力団員による不当な行為の防止等に関する法律（平成三年法律第七十七号）第四十六条から第四十九条まで、第五十条（第一号に係る部分に限る。）若しくは第五十一条の罪を犯し、罰金の刑（これに相当する外国の法令による刑を含む。）に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがなくなった日から五年を経過しない者 (f) a person that has been sentenced to a fine (or to an equivalent sentence under a foreign law or regulation) for violating this Act, the Companies Act, or the provisions of any foreign law or regulation equivalent thereto, or for committing a crime as referred to in Article 204, 206, 208, 208-3, 222, or 247 of the Penal Code (Act No. 45 of 1907); a crime referred to in the Act on Punishment of Violence (Act No. 60 of 1926); or a crime as referred to in Article 46 to 49 inclusive or Article 50 (limited to the provisions related to item (i)) or Article 51 of the Act to Prevent Illegal Activities by Members of Organized Crime Groups (Act No. 77 of 1991), if five years have yet to pass since the day the person finished serving the sentence or ceased to be subject to its enforcement. 五　定款及び振替業（第四十四条第二項に規定する場合を除く。）の実施に関する規程（以下「業務規程」という。）が、法令に適合し、かつ、この法律の定めるところにより振替業を適正かつ確実に遂行するために十分であると認められること。 (v) the applicant's articles of incorporation and rules for implementing Book-Entry Transfer Services (other than in cases in which Article 44, paragraph (2) is applicable; hereinafter referred to as the "operational rules") conform to laws and regulations and are found to be sufficient for allowing it to perform Book-Entry Transfer Services in an appropriate and reliable manner pursuant to the provisions of this Act; 六　振替業を健全に遂行するに足りる財産的基礎を有し、かつ、振替業に係る収支の見込みが良好であると認められること。 (vi) the applicant has a sufficient financial basis to soundly perform Book-Entry Transfer Services and has good prospects in terms of expected income and expenditures in connection with Book-Entry Transfer Services; 七　その人的構成に照らして、振替業を適正かつ確実に遂行することができる知識及び経験を有し、かつ、十分な社会的信用を有すると認められること。 (vii) in light of its personnel structure, the applicant is found to have the knowledge and experience to perform Book-Entry Transfer Services in an appropriate and reliable manner and to have sufficient social credibility. ２　主務大臣は、前項の指定をしたときは、その指定した振替機関の商号及び本店の所在地を官報で公示しなければならない。 (2) On making a designation as referred to in the preceding paragraph, the competent minister must issue public notice of the trade name and the locality of the head office of the Book-Entry Transfer Institution designated thereby in the Official Gazette. （指定の申請） (Applying for Designation) 第四条　前条第一項の指定を受けようとする者は、次に掲げる事項を記載した指定申請書を主務大臣に提出しなければならない。 Article 4 (1) A person seeking a designation under paragraph (1) of the preceding Article must submit a paper application for designation to the competent minister, giving the following information: 一　商号 (i) its trade name; 二　資本金の額及び純資産額 (ii) the amount of stated capital and net assets; 三　本店その他の営業所の名称及び所在地 (iii) the names and addresses of the head office and other business offices; 四　取締役及び監査役（委員会設置会社にあっては、取締役及び執行役）の氏名 (iv) the names of the directors and auditors (or the directors and executive officers, if the applicant is a company with committees); 五　会計参与設置会社にあっては、会計参与の氏名又は名称 (v) the names of the accounting advisors, if the applicant is a company with accounting advisors; 六　振替業以外の業務を営むときは、その業務の内容 (vi) the details of any business other than Book-Entry Transfer Services in which it engages. ２　指定申請書には、次に掲げる書類を添付しなければならない。 (2) The following paper documents must accompany the paper application for designation: 一　前条第一項第三号及び第四号に掲げる要件に該当する旨を誓約する書面 (i) a document in which the applicant states that it meets the requirements set forth in paragraph (1), items (iii) and (iv) of the preceding Article; 二　定款 (ii) the articles of incorporation; 三　会社の登記事項証明書 (iii) the company's certificate of registered information; 四　業務規程 (iv) the operational rules; 五　貸借対照表及び損益計算書 (v) a balance sheet and profit and loss statement; 六　収支の見込みを記載した書類 (vi) a document giving the expected income and expenditures; 七　前各号に掲げるもののほか、主務省令で定める書類 (vii) documents specified by Ordinance of the Competent Ministry, beyond what is set forth in the preceding items. ３　前項の場合において、定款若しくは貸借対照表が電磁的記録（電子的方式、磁気的方式その他人の知覚によっては認識することができない方式で作られる記録であって、電子計算機による情報処理の用に供されるものをいう。以下同じ。）で作成されているとき、又は損益計算書について書面に代えて電磁的記録の作成がされているときは、書類に代えて電磁的記録（主務省令で定めるものに限る。）を添付することができる。 (3) In a case as referred to in the preceding paragraph, if the articles of incorporation or the balance sheet have been prepared as an electronic or magnetic record (meaning a record used in computer data processing which is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses; the same applies hereinafter) or if an electronic or magnetic record has been created for the profit and loss statement in lieu of a paper-based document, an electronic or magnetic record (limited to one as specified by Ordinance of the Competent Ministry) may accompany the application in lieu of a paper document. （資本金の額等） (Amount of Stated Capital) 第五条　振替機関の資本金の額は、政令で定める金額以上でなければならない。 Article 5 (1) The stated capital of a Book-Entry Transfer Institution must be at least the amount prescribed by Cabinet Order. ２　前項の政令で定める金額は、五億円を下回ってはならない。 (2) The amount prescribed by Cabinet Order which is referred to in the preceding paragraph must not be less than five hundred million yen. ３　振替機関の純資産額は、第一項の政令で定める金額以上でなければならない。 (3) The net assets of a Book-Entry Transfer Institution must be at least the amount prescribed by Cabinet Order which is referred to in paragraph (1). （資本金の額の変更） (Change in the Amount of Stated Capital) 第六条　振替機関は、その資本金の額を減少しようとするときは、主務省令で定めるところにより、主務大臣の認可を受けなければならない。 Article 6 (1) Before decreasing its stated capital, a Book-Entry Transfer Institution must receive the authorization of the competent minister pursuant to the provisions of Ordinance of the Competent Ministry. ２　振替機関は、その資本金の額を増加しようとするときは、主務省令で定めるところにより、主務大臣に届け出なければならない。 (2) Before increasing its stated capital, a Book-Entry Transfer Institution must notify the competent minister pursuant to the provisions of Ordinance of the Competent Ministry. 第六条の二　会社法第三百三十一条第二項ただし書（同法第三百三十五条第一項において準用する場合を含む。）、第三百三十二条第二項（同法第三百三十四条第一項において準用する場合を含む。）、第三百三十六条第二項及び第四百二条第五項ただし書の規定は、振替機関については、適用しない。 Article 6-2 The proviso of Article 331, paragraph (2) of the Companies Act (including as applied mutatis mutandis pursuant to Article 335, paragraph (1) of that Act), Article 332, paragraph (2) (including as applied mutatis mutandis pursuant to Article 334, paragraph (1) of that Act), Article 336, paragraph (2) and the proviso of Article 402, paragraph (5) do not apply to a Book-Entry Transfer Institution. （秘密保持義務） (Duty of Confidentiality) 第七条　振替機関の取締役、会計参与（会計参与が法人であるときは、その職務を行うべき社員）、監査役、執行役若しくは職員又はこれらの職にあった者は、振替業に関して知り得た秘密を漏らし、又は盗用してはならない。 Article 7 It is prohibited for the director, accounting advisor (or the employee that performs those duties, if the accounting advisor is a corporation), auditor, executive officer, or employee of a Book-Entry Transfer Institution, or a person that has held one of these positions, to divulge or misappropriate any confidential information learned in connection with Book-Entry Transfer Services. 第二節　業務 Section 2 Operations （振替機関の業務） (Operations of Book-Entry Transfer Institution) 第八条　振替機関は、この法律及び業務規程の定めるところにより、社債等の振替に関する業務を行うものとする。 Article 8 A Book-Entry Transfer Institution is to conduct operations connected with the book-entry transfer of Bonds and Other Securities in accordance with this Act and its operational rules. （兼業の制限） (Restriction on Concurrent Operations) 第九条　振替機関は、振替業のほか、他の業務を営むことができない。ただし、振替業に関連する業務で、当該振替機関が振替業を適正かつ確実に営むにつき支障を生ずるおそれがないと認められるものについて、主務省令で定めるところにより、主務大臣の承認を受けたときは、この限りでない。 Article 9 (1) A Book-Entry Transfer Institution may not engage in business other than Book-Entry Transfer Services; provided, however that this does not apply if the Book-Entry Transfer Institution obtains the approval of the competent minister pursuant to the provisions of Ordinance of the Competent Ministry, for business that is related to Book-Entry Transfer Services and that is found to carry no risk of preventing the institution from engaging in Book-Entry Transfer Services in an appropriate and reliable manner. ２　振替機関は、前項ただし書の承認を受けた業務を廃止したときは、主務省令で定めるところにより、その旨を主務大臣に届け出なければならない。 (2) If a Book-Entry Transfer Institution discontinues the for which it has been approved pursuant to the proviso of the preceding paragraph, it must notify the competent minister of this pursuant to the provisions of Ordinance of the Competent Ministry. （振替業の一部の委託） (Partial Entrustment of Book-Entry Transfer Services) 第十条　振替機関は、主務省令で定めるところにより、振替業の一部を、主務大臣の承認を受けて、他の者に委託することができる。 Article 10 (1) A Book-Entry Transfer Institution may be approved by the competent minister to entrust another person with a part of its Book-Entry Transfer Services, pursuant to the provisions of Ordinance of the Competent Ministry. ２　振替機関は、前項の規定による振替業の一部の委託に関する契約には、業務を委託する相手方が当該業務を他の者に委託しない旨の条件を付さなければならない。 (2) In the contract in which a Book-Entry Transfer Institution entrusts a person with a part of its Book-Entry Transfer Services pursuant to the provisions of the preceding paragraph, it must include the condition that the party to which it is entrusting the services will not further entrust another person with those services. 第十一条　振替機関は、業務規程において、次に掲げる事項を定めなければならない。 Article 11 (1) A Book-Entry Transfer Institution must provide for the following particulars in its operational rules: 一　取り扱う社債等に関する事項 (i) the particulars of the Bonds and Other Securities handled; 二　加入者の口座に関する事項 (ii) the particulars of Participant accounts; 三　振替口座簿の記載又は記録に関する事項 (iii) the particulars of entries or records in the book-entry transfer account register; 四　取り扱う社債等に応じた第七十八条第一項（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。）、第百三条第一項、第百七条第一項、第百二十七条の二十一第一項、第百四十五条第一項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）、第百七十九条第一項（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。）又は第二百十条第一項（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。）に規定する場合の振替機関の義務の履行に関する事項 (iv) the particulars of the Book-Entry Transfer Institution's performance of obligations, as a function of the Bonds and Other Securities that it handles, in cases as prescribed in Article 78, paragraph (1) (including as applied mutatis mutandis pursuant to Articles 113, 115, 117, 118, 120, 121, 122, 124, 127, and Article 276, item (i)), Article 103, paragraph (1), Article 107, paragraph (1), Article 127-21, paragraph (1), Article 145, paragraph (1) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1), and Article 276, item (ii)), Article 179, paragraph (1) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)), or Article 210, paragraph (1) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)); 五　加入者が口座管理機関である場合における次に掲げる事項 (v) the following particulars as regards any Participant that is an Account Management Institution: イ　口座管理機関とその加入者との契約に関する事項 (a) the particulars of the agreement between an Account Management Institution and its Participants; ロ　取り扱う社債等に応じた第七十九条第一項（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。）、第百四条第一項、第百八条第一項、第百二十七条の二十二第一項、第百四十六条第一項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）、第百八十条第一項（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。）又は第二百十一条第一項（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。）に規定する場合の口座管理機関の義務の履行に関する事項 (b) the particulars of an Account Management Institution's performance of obligations, as a function of the Bonds and Other Securities that it handles, in cases as prescribed in Article 79, paragraph (1) (including as applied mutatis mutandis pursuant to Articles 113, 115, 117, 118, 120, 121, 122, 124, 127, and Article 276, item (i)), Article 104, paragraph (1), Article 108, paragraph (1), Article 127-22, paragraph (1), Article 146, paragraph (1) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)), Article 180, paragraph (1) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)), or Article 211, paragraph (1) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1), and Article 276, item (iv)); ハ　口座管理機関が法令、法令に基づく行政官庁の処分又は業務規程に違反した場合の措置に関する事項 (c) the particulars of the measures to be taken if an Account Management Institution violates a law or regulation, a disposition reached by an administrative agency based on a law or regulation, or the operational rules; ニ　口座管理機関において第十九条に規定する事故が生じた場合の報告に関する事項 (d) the particulars of reporting in the event that an incident as prescribed in Article 19 occurs in an Account Management Institution. 六　第三十三条に規定する加入者集会に関する事項 (vi) the particulars of Participants' Meetings as prescribed in Article 33; 七　前各号に掲げるもののほか、振替業の実施に必要な事項として主務省令で定める事項 (vii) anything beyond what is set forth in the preceding items which Ordinance of the Competent Ministry prescribes as a particular that is necessary to the implementation of Book-Entry Transfer Services. ２　前項第五号イに掲げる事項には、各口座管理機関（第四十四条第一項第十三号に掲げる者を除く。）が、その加入者（同号に掲げる者、金融商品取引法第二条第三項第一号に規定する適格機関投資家及び国、地方公共団体その他の政令で定める者を除く。以下この項及び第三章において同じ。）に対して、当該加入者の上位機関（保証が行われない場合においても加入者の保護に支障がない者として主務省令で定めるものを除く。）が取り扱う社債等に応じて当該加入者に対して負う第八十条第二項若しくは第八十一条第二項（これらの規定を第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。）、第百五条第二項、第百六条第二項、第百九条第三項、第百十条第三項、第百二十七条の二十三第二項、第百二十七条の二十四第二項、第百四十七条第二項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）、第百四十八条第二項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）、第百八十一条第二項若しくは第百八十二条第二項（これらの規定を第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。）又は第二百十二条第二項若しくは第二百十三条第二項（これらの規定を第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。）に規定する義務の全部の履行を連帯して保証する旨を含むものでなければならない。 (2) The particulars set forth in item (v), sub-item (a) of the preceding paragraph must include an indication that each Account Management Institution (other than a person as set forth in Article 44, paragraph (1), item (xiii)) extends a joint and several surety to its Participants (other than a person as set forth in Article 44, paragraph (1), item (xiii); a qualified institutional investor as prescribed in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act; the national or local government; or any other person prescribed by Cabinet Order; the same applies hereinafter in this paragraph and in Chapter III) against the performance of all obligations that any Superior Institution (other than one prescribed by Ordinance of the Competent Ministry as a person in respect of which it does not undermine the protection of Participants to have no surety extended) has toward a Participant, as a function of the Bonds and Other Securities that it handles, as prescribed in Article 80, paragraph (2) or Article 81, paragraph (2) (including as applied mutatis mutandis pursuant to Articles 113, 115, 117, 118, 120, 121, 122, 124, 127, and Article 276, item (i)), Article 105, paragraph (2), Article 106, paragraph (2), Article 109, paragraph (3), Article 110, paragraph (3), Article 127-23, paragraph (2), Article 127-24, paragraph (2), Article 147, paragraph (2) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)), Article 148, paragraph (2) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)), Article 181, paragraph (2) or Article 182, paragraph (2) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)) or Article 212, paragraph (2) or Article 213, paragraph (2) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)). （口座の開設及び振替口座簿の備付け） (Opening of Accounts and Physical Keeping of a Book-Entry Transfer Account Register) 第十二条　振替機関は、業務規程の定めるところにより、他の者のために、その申出により社債等の振替を行うための口座を開設しなければならない。 Article 12 (1) A Book-Entry Transfer Institution must open an account for another person in which book entries can be made for Bonds and Other Interests at the request of that person, pursuant to the provisions of its operational rules. ２　振替機関は、第七十八条第一項及び第三項（これらの規定を第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。）、第百三条第一項及び第三項、第百七条第一項及び第四項、第百二十七条の二十一第一項及び第三項、第百四十五条第一項及び第三項（これらの規定を第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）、第百七十九条第一項及び第三項（これらの規定を第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。）又は第二百十条第一項及び第四項（これらの規定を第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。）の義務を履行する目的のため、自己のために社債等の振替を行うための口座（以下「機関口座」という。）を開設することができる。 (2) A Book-Entry Transfer Institution may open an account for itself in which book entries can be made for Bonds and Other Securities (hereinafter referred to as an "Institution-Held Account") for the purpose of performing the obligations as referred to in Article 78, paragraphs (1) and (3) (including as applied mutatis mutandis pursuant to Articles 113, 115, 117, 118, 120, 121, 122, 124, 127, and Article 276, item (i)), Article 103, paragraphs (1) and (3), Article 107, paragraphs (1) and (4), Article 127-21, paragraphs (1) and (3), Article 145, paragraphs (1) and (3) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1), and Article 276, item (ii)), Article 179, paragraphs (1) and (3) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)), or Article 210, paragraphs (1) and (4) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)). ３　振替機関は、振替口座簿を備えなければならない。 (3) A Book-Entry Transfer Institution must prepare and maintain a book-entry transfer account register. （発行者の同意） (issuer's Consent) 第十三条　振替機関は、あらかじめ発行者から当該振替機関において取り扱うことについて同意を得た社債等でなければ、取り扱うことができない。 Article 13 (1) A Book-Entry Transfer Institution may not handle a Bond or Other Security unless the issuer has consented in advance to have its Bond or Other Security handled by the institution. ２　前項の場合において、発行者は、特定の種類の社債等について一の振替機関に同意をしたときは、当該社債等について他の振替機関に同意をしてはならない。 (2) In a case as referred to in the preceding paragraph, once the issuer has given its consent to a Book-Entry Transfer Institution in respect of a particular type of Bond or Other Security, it must not give its consent to another Book-Entry Transfer Institution with regard to that type of Bond or Other Security. ３　発行者は、第一項の同意を撤回することができない。 (3) The issuer may not withdraw the consent referred to in paragraph (1). （差別的取扱いの禁止） (Prohibition on Differential Treatment) 第十四条　振替機関は、特定の加入者又は発行者に対し不当な差別的取扱いをしてはならない。 Article 14 A Book-Entry Transfer Institution must not subject any particular Participant or issuer to unfair differential treatment. 第三節　監督 Section 3 Supervision （帳簿書類等の作成及び保存） (Preparation and Filing of Books and Documents) 第十五条　振替機関は、主務省令で定めるところにより、業務に関する帳簿書類その他の記録を作成し、保存しなければならない。 Article 15 A Book-Entry Transfer Institution must prepare and keep on file its business books and documents and other records pursuant to Ordinance of the Competent Ministry. （業務及び財産に関する報告書の提出） (Submission of Business and Asset Reports) 第十六条　振替機関は、事業年度ごとに、業務及び財産に関する報告書を作成し、主務大臣に提出しなければならない。 Article 16 (1) A Book-Entry Transfer Institution must prepare a paper-based report on its business and assets for each business year and submit it to the competent minister. ２　前項の報告書に関する記載事項、提出期日その他必要な事項は、主務省令で定める。 (2) Ordinance of the Competent Ministry provides for the information required to be given in the report referred to in the preceding paragraph, the submission date, and other necessary matters. （定款又は業務規程の変更） (Amending the Articles of Incorporation or Operational Rules) 第十七条　振替機関の定款又は業務規程の変更は、主務大臣の認可を受けなければ、その効力を生じない。 Article 17 An amendment to the articles of incorporation or operational rules of a Book-Entry Transfer Institution does not take effect without the authorization of the competent minister. （商号等の変更の届出） (Notification of a Change in Trade Name) 第十八条　振替機関は、第四条第一項第一号又は第三号から第五号までに掲げる事項に変更があったときは、その旨及び同条第二項第一号又は第三号に掲げる書類を、主務省令で定めるところにより、主務大臣に届け出なければならない。 Article 18 (1) If the information set forth in Article 4, paragraph (1), item (i) or item (iii) to item (v) changes, the Book-Entry Transfer Institution must notify the competent minister of this and file the paper documents set forth in paragraph (2), item (i) or item (iii) of that Article with the competent minister pursuant to the provisions of Ordinance of the Competent Ministry. ２　主務大臣は、前項の規定により振替機関の商号又は本店の所在地の変更の届出があったときは、その旨を官報で公示しなければならない。 (2) On being notified of a change in the trade name of a Book-Entry Transfer Institution or the locality of its head office, the competent minister must issue public notice of this in the Official Gazette. （事故の報告） (Incident Reports) 第十九条　振替機関は、第七十八条第一項（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。）、第百三条第一項、第百七条第一項、第百二十七条の二十一第一項、第百四十五条第一項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）、第百七十九条第一項（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。）若しくは第二百十条第一項（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。）の場合その他主務省令で定める事故が生じた場合又はその下位機関において第七十九条第一項（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。）、第百四条第一項、第百八条第一項、第百四十六条第一項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）、第百八十条第一項（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。）若しくは第二百十一条第一項（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。）の場合その他主務省令で定める事故が生じた場合には、主務省令で定めるところにより、その旨を主務大臣に報告しなければならない。 Article 19 In a case as referred to in Article 78, paragraph (1) (including as applied mutatis mutandis pursuant to Articles 113, 115, 117, 118, 120, 121, 122, 124, 127, and Article 276, item (i)), Article 103, paragraph (1), Article 107, paragraph (1), Article 127-21, paragraph (1), Article 145, paragraph (1) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)), Article 179, paragraph (1) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)), or Article 210, paragraph (1) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)); in the event that an incident as prescribed by Ordinance of the Competent Ministry occurs; in a case as referred to in Article 79, paragraph (1) (including as applied mutatis mutandis pursuant to Articles 113, 115, 117, 118, 120, 121, 122, 124, 127 and Article 276, item (i)), Article 104, paragraph (1), Article 108, paragraph (1), Article 146, paragraph (1) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1), and Article 276, item (ii)), Article 180, paragraph (1) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)), or Article 211, paragraph (1) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)); or in the event that an incident as prescribed by Ordinance of the Competent Ministry occurs in a Subordinate Institution, a Book-Entry Transfer Institution must notify the competent minister of this pursuant to the provisions of Ordinance of the Competent Ministry. （報告及び検査） (Reports and Inspections) 第二十条　主務大臣は、振替業の適正かつ確実な遂行のため必要があると認めるときは、振替機関に対し、その業務若しくは財産に関して報告若しくは資料の提出を命じ、又はその職員に、振替機関の営業所に立ち入り、その業務若しくは財産の状況若しくは帳簿書類その他の物件を検査させ、若しくは関係者に質問させることができる。 Article 20 (1) If the competent minister finds it to be necessary for the appropriate and reliable performance of Book-Entry Transfer Services, the minister may order a Book-Entry Transfer Institution to make reports or submit materials relevant to its business or assets; may have the relevant officials enter the business office of the Book-Entry Transfer Institution and inspect the state of its business or assets, books and documents, or other articles; and may have those officials question persons concerned. ２　前項の規定により立入検査をする職員は、その身分を示す証明書を携帯し、関係者に提示しなければならない。 (2) An official conducting an on-site inspection pursuant to the provisions of the preceding paragraph must carry identification and present it to persons concerned. ３　第一項の規定による立入検査の権限は、犯罪捜査のために認められたものと解してはならない。 (3) The authority for an on-site inspection under the provisions of paragraph (1) must not be construed as authorizing a criminal investigation. （業務改善命令） (Business Improvement Order) 第二十一条　主務大臣は、振替業の適正かつ確実な遂行のため必要があると認めるときは、その必要の限度において、振替機関に対し、業務の運営又は財産の状況の改善に必要な措置をとるべきことを命ずることができる。 Article 21 Upon finding there to be a need do so for the appropriate and reliable performance of Book-Entry Transfer Services, the competent minister, within the scope of this necessity, may order a Book-Entry Transfer Institution to take the necessary measures to improve the state of its business operations or its assets. （指定の取消し等） (Rescission of Designation) 第二十二条　主務大臣は、振替機関が次の各号のいずれかに該当するときは、第三条第一項の指定若しくは第九条第一項ただし書の承認を取り消し、六月以内の期間を定めてその業務の全部若しくは一部の停止を命じ、又はその取締役、会計参与、監査役若しくは執行役の解任を命ずることができる。 Article 22 (1) If a Book-Entry Transfer Institution falls under one of the following items, the competent minister may rescind an Article 3, paragraph (1) designation or an approval as referred to in the proviso of Article 9, paragraph (1); order the suspension of all or part of its business activities during a fixed period of no longer than six months; or order the dismissal of a director, accounting advisor, company auditor, or executive officer: 一　第三条第一項第三号又は第四号に掲げる要件に該当しないこととなったとき。 (i) it comes to no longer satisfy a requirement set forth in Article 3, paragraph (1), item (iii) or (iv); 二　第三条第一項の指定当時に同項各号のいずれかに該当していなかったことが判明したとき。 (ii) it is discovered not to have fallen under one of the items of Article 3, paragraph (1) at the time of the Article 3, paragraph (1) designation; 三　不正の手段により第三条第一項の指定を受けたことが判明したとき。 (iii) it is discovered to have obtained an Article 3, paragraph (1) designation by wrongful means; 四　この法律若しくはこの法律に基づく命令又はこれらに基づく処分に違反したとき。 (iv) it violates this Act, a law or regulation based on this Act, or a disposition based on any of these. ２　主務大臣は、前項の規定により第三条第一項の指定を取り消したときは、その旨を官報で公示しなければならない。 (2) On rescinding an Article 3, paragraph (1) designation pursuant to the provisions of the preceding paragraph, the competent minister must issue public notice of this in the Official Gazette. （業務移転命令） (Business Transfer Order) 第二十三条　主務大臣は、振替機関が次の各号のいずれかに該当するときは、振替業（第四十四条第二項に規定する場合を除く。以下第四十二条までにおいて同じ。）を他の株式会社に移転することを命ずることができる。 Article 23 If a Book-Entry Transfer Institution falls under one of the following items, the competent minister may order the Book-Entry Transfer Institution to transfer Book-Entry Transfer Services to another stock company (except as prescribed in Article 44, paragraph (2); hereinafter the same applies in Article 42): 一　前条第一項の規定により第三条第一項の指定を取り消されたとき。 (i) its Article 3, paragraph (1) designation is rescinded pursuant to the provisions of paragraph (1) of the preceding Article; 二　振替業を廃止したとき。 (ii) it discontinues Book-Entry Transfer Services; 三　解散したとき（設立、合併又は新設分割を無効とする判決が確定したときを含む。）。 (iii) it undergoes a dissolution (or a judgment invalidating its incorporation or a merger or incorporation-type company split involving it becomes final and binding); 四　振替業の継続に著しい支障を来すことなく弁済期にある債務を弁済することができない事態又は破産手続開始の原因となる事実の生ずるおそれがあると認められるとき。 (iv) it is found to be likely for circumstances to occur in which the institution will be unable to pay a debt that is due without substantially compromising the continuation of Book-Entry Transfer Services, or for a fact to occur that will cause the commencement of bankruptcy proceedings. （業務移転命令に伴う株主総会の特別決議に関する特例） (Special Provisions on a Special Resolution at a Shareholders Meeting Incidental to a Business Transfer Order) 第二十四条　前条の規定による命令を受けた振替機関（次項において「特定振替機関」という。）における会社法第三百二十二条第一項、第四百六十六条、第四百六十七条第一項、第七百八十三条第一項又は第七百九十五条第一項の規定による決議（同法第七百八十三条第一項の規定による決議にあっては、同法第三百九条第三項第二号の株主総会の決議を除く。）は、同法第三百九条第二項及び第三百二十四条第二項の規定にかかわらず、出席した株主の議決権の三分の二以上に当たる多数をもって、仮にすることができる。 Article 24 (1) Notwithstanding Article 309, paragraph (2) and Article 324, paragraph (2) of the Companies Act, a resolution as under Article 322, paragraph (1), Article 466, Article 467, paragraph (1), Article 783, paragraph (1), or Article 795, paragraph (1) of that Act (other than a resolution at a shareholders meeting as referred to in Article 309, paragraph (3), item (ii) of that Act, for a resolution as under Article 783, paragraph (1) of that Act) at a Book-Entry Transfer Institution that is subject to an order under the preceding Article (hereinafter referred to as the "specified book-entry transfer institution" in the following paragraph) may be provisionally adopted by at least a two-thirds majority vote of attending shareholders. ２　特定振替機関における会社法第三百九条第三項第二号の株主総会の決議は、同項の規定にかかわらず、出席した株主の過半数であって出席した株主の議決権の三分の二以上に当たる多数をもって、仮にすることができる。 (2) Notwithstanding Article 309, paragraph (3) of the Companies Act, a resolution at a shareholders meeting as referred to in Article 309, paragraph (3), item (ii) of that Act at a specified book-entry transfer institution may be provisionally adopted by at least a two-thirds majority vote of attending shareholders, if those votes are cast by the majority of the shareholders in attendance. ３　第一項の規定により仮にした決議（以下この項及び次項において「仮決議」という。）があった場合においては、各株主に対し、当該仮決議の趣旨を通知し、当該仮決議の日から一月以内に再度の株主総会を招集しなければならない。 (3) If a resolution is provisionally adopted pursuant to the provisions of paragraph (1) (hereinafter this is referred to as a "provisional resolution" in this and the following paragraphs), the Book-Entry Transfer Institution must notify each of the shareholders of the purport of the provisional resolution and call a shareholders meeting again within one month after the date of the provisional resolution. ４　前項の株主総会において第一項に規定する多数をもって仮決議を承認した場合には、当該承認のあった時に、当該仮決議をした事項に係る決議があったものとみなす。 (4) If a provisional resolution adopted by a majority vote as prescribed in paragraph (1) is approved at a shareholders meeting as referred to in the preceding paragraph, a resolution is deemed to have been adopted with regard to the matter subject to the provisional resolution. ５　前二項の規定は、第二項の規定により仮にした決議があった場合について準用する。この場合において、前項中「第一項」とあるのは、「第二項」と読み替えるものとする。 (5) The provisions of the preceding two paragraphs apply mutatis mutandis to a resolution adopted provisionally pursuant to the provisions of paragraph (2). This being the case, the phrase "paragraph (1)" in the preceding paragraph is deemed to be replaced with the phrase "paragraph (2)". 第四節　合併、分割及び事業の譲渡 Section 4 Mergers, Company Splits, and Business Transfers （特定合併の認可） (Approval for Specified Merger) 第二十五条　振替機関を全部又は一部の当事者とする合併（合併後存続する株式会社又は合併により設立される株式会社が振替業を営む場合に限る。以下この条及び次条において「特定合併」という。）は、主務大臣の認可を受けなければ、その効力を生じない。 Article 25 (1) A merger to which Book-Entry Transfer Institution constitute all or some of the parties (but only if the stock company surviving the merger or the stock company incorporated in the merger engages in Book-Entry Transfer Services; hereinafter referred to as a "specified merger" in this and the following Article) does not take effect without the authorization of the competent minister. ２　前項の認可を受けようとする振替機関は、特定合併後存続する株式会社又は特定合併により設立される株式会社（以下この条において「特定合併後の振替機関」という。）について第四条第一項各号に掲げる事項を記載した合併認可申請書を主務大臣に提出しなければならない。 (2) A Book-Entry Transfer Institution seeking the authorization referred to in the preceding paragraph must submit a paper application for merger authorization to the competent minister, giving the information set forth in the items of Article 4, paragraph (1) with respect to the stock company surviving or incorporated in the specified merger (hereinafter referred to in this Article as the "book-entry transfer institution after specified merger"). ３　合併認可申請書には、合併契約の内容を記載し、又は記録した書面又は電磁的記録（主務省令で定めるものに限る。以下この項において同じ。）その他主務省令で定める書面又は電磁的記録を添付しなければならない。 (3) Paper-based documents giving the details of the merger agreement or electronic or magnetic records in which such details have been recorded (limited to those as specified by Ordinance of the Competent Ministry; hereinafter the same applies in this paragraph) and the paper-based documents or electronic or magnetic records prescribed by Ordinance of the Competent Ministry must accompany an application for merger authorization. ４　主務大臣は、第一項の認可の申請があった場合においては、その申請が次に掲げる基準に適合しているかどうかを審査しなければならない。 (4) If an application is filed for the authorization referred to in paragraph (1), the competent minister must examine whether the application conforms to the following criteria: 一　特定合併後の振替機関が第三条第一項各号に掲げる要件に該当すること。 (i) the book-entry transfer institution after specified merger satisfies the requirements set forth in the items of Article 3, paragraph (1); and 二　振替業の承継が円滑かつ適切に行われる見込みが確実であること。 (ii) there is a sound expectation of Book-Entry Transfer Services being succeeded to in a smooth and appropriate manner. ５　特定合併後の振替機関（振替機関が特定合併後存続する株式会社である場合を除く。）は、特定合併の時に第三条第一項の指定を受けたものとみなす。 (5) A book-entry transfer institution after specified merger (other than if the Book-Entry Transfer Institution is a stock company surviving the specified merger) is deemed to have obtained an Article 3, paragraph (1) designation at the time of the specified merger. ６　特定合併後の振替機関は、特定合併により消滅した振替機関の業務に関し、行政官庁の認可その他の処分に基づいて有する権利義務を承継する。 (6) A book-entry transfer institution after specified merger succeeds to the rights and obligations that any Book-Entry Transfer Institution disappearing in the specified merger holds in connection with its business based on the authorization or other disposition of an administrative agency. （特定合併の場合の加入者の承認） (Participants' Approval for Specified Mergers) 第二十六条　振替機関は、特定合併を行うときは、会社法第七百八十三条第一項、第七百九十五条第一項又は第八百四条第一項の株主総会の承認のほか、その加入者の承認を受けなければならない。 Article 26 Before effecting a specified merger, a Book-Entry Transfer Institution must obtain the approval of the Participants, in addition to approval at a shareholders meeting as referred to Article 783, paragraph (1), Article 795, paragraph (1) or Article 804, paragraph (1) of the Companies Act. （新設分割の認可） (Approval for Incorporation-type Company Split) 第二十七条　振替機関が新たに設立する株式会社に振替業の全部又は一部を承継させるために行う新設分割（以下この条及び次条において単に「新設分割」という。）は、主務大臣の認可を受けなければ、その効力を生じない。 Article 27 (1) An incorporation-type company split that a Book-Entry Transfer Institution effects in order to have a newly established stock company assume all or some of its Book-Entry Transfer Services (hereinafter referred to by the simplified term "incorporation-type company split" in this and the following Article) does not take effect without the authorization of the competent minister. ２　前項の認可を受けようとする振替機関は、新設分割により設立される株式会社（以下この条において「設立会社」という。）について次に掲げる事項を記載した新設分割認可申請書を主務大臣に提出しなければならない。 (2) A Book-Entry Transfer Institution seeking the authorization referred to in the preceding paragraph must submit a paper application for authorization for an incorporation-type company split to the competent minister, giving the following information about the stock company that will be incorporated in the incorporation-type company split (hereinafter referred to as the "company being incorporated" in this Article): 一　第四条第一項各号に掲げる事項 (i) the information set forth in the items of Article 4, paragraph (1); 二　設立会社が承継する振替業 (ii) the Book-Entry Transfer Services to which the company being incorporated will succeed. ３　新設分割認可申請書には、新設分割計画の内容を記載し、又は記録した書面又は電磁的記録（主務省令で定めるものに限る。以下この項において同じ。）その他主務省令で定める書面又は電磁的記録を添付しなければならない。 (3) Paper-based documents giving the details of the incorporation-type company split plan or electronic or magnetic records in which such details have been recorded (limited to those specified by Ordinance of the Competent Ministry hereinafter the same applies in this paragraph) and the paper-based documents or electronic or magnetic records specified by Ordinance of the Competent Ministry must accompany an application for authorization of an incorporation-type company split ４　主務大臣は、第一項の認可の申請があった場合においては、その申請が次に掲げる基準に適合しているかどうかを審査しなければならない。 (4) If an application is filed for the authorization referred to in paragraph (1), the competent minister must examine whether the application conforms to the following criteria: 一　設立会社が第三条第一項第一号及び第四号から第七号までに掲げる要件に該当すること。 (i) the company being incorporated satisfies the requirements set forth in Article 3, paragraph (1), item (i) and items (iv) to (vii); and 二　振替業の承継が円滑かつ適切に行われる見込みが確実であること。 (ii) there is a sound expectation of Book-Entry Transfer Services being succeeded to in a smooth and appropriate manner. ５　設立会社は、新設分割の時に第三条第一項の指定を受けたものとみなす。 (5) The company being incorporated is deemed to have obtained an Article 3, paragraph (1) designation at the time of incorporation-type company split. ６　設立会社は、新設分割をした振替機関の承継の対象となる業務に関し、行政官庁の認可その他の処分に基づいて有する権利義務を承継する。 (6) The company being incorporated succeeds to the rights and obligations that the Book-Entry Transfer Institution undergoing the incorporation-type company split holds, in connection with the business subject to the succession, based on the authorization or other disposition of an administrative agency. （新設分割の場合の加入者の承認） (Participants' Approval for Incorporation-type Company Splits) 第二十八条　振替機関は、新設分割を行うときは、会社法第八百四条第一項の株主総会の承認のほか、その加入者の承認を受けなければならない。 Article 28 Before effecting an incorporation-type company split, a Book-Entry Transfer Institution must obtain the approval of the Participants, in addition to approval at a shareholders meeting as referred to in Article 804, paragraph (1) of the Companies Act. （吸収分割の認可） (Approval for Absorption-type Company Splits) 第二十九条　振替機関が他の株式会社に振替業の全部又は一部を承継させるために行う吸収分割（以下この条及び次条において単に「吸収分割」という。）は、主務大臣の認可を受けなければ、その効力を生じない。 Article 29 (1) An absorption-type company split that a Book-Entry Transfer Institution effects in order to have another stock company assume all or some of its Book-Entry Transfer Services (hereinafter referred to by the simplified term "absorption-type company split" in this and the following Article) does not take effect without the authorization of the competent minister. ２　前項の認可を受けようとする振替機関は、吸収分割により振替業の全部又は一部を承継する株式会社（以下この条において「承継会社」という。）について次に掲げる事項を記載した吸収分割認可申請書を主務大臣に提出しなければならない。 (2) A Book-Entry Transfer Institution seeking the authorization referred to in the preceding paragraph must submit a paper application for authorization for an absorption-type company split to the competent minister, giving the following information about the stock company that will succeed to all or some of the Book-Entry Transfer Services in the absorption-type company split (hereinafter referred to as the "succeeding company" in this Article): 一　第四条第一項各号に掲げる事項 (i) the information set forth in the items of Article 4, paragraph (1); 二　承継会社が承継する振替業 (ii) the Book-Entry Transfer Services to which the succeeding company will succeed. ３　吸収分割認可申請書には、吸収分割契約の内容を記載し、又は記録した書面又は電磁的記録（主務省令で定めるものに限る。以下この項において同じ。）その他主務省令で定める書面又は電磁的記録を添付しなければならない。 (3) Paper-based documents giving the details of the absorption-type company split agreement or electronic or magnetic records in which such details have been recorded (limited to those as specified by Ordinance of the Competent Ministry; hereinafter the same applies in this paragraph) and the paper-based documents or electronic or magnetic records specified by Ordinance of the Competent Ministry must accompany an application for authorization of an absorption-type company split. ４　主務大臣は、第一項の認可の申請があった場合においては、その申請が次に掲げる基準に適合しているかどうかを審査しなければならない。 (4) If an application is filed for the authorization referred to in paragraph (1), the competent minister must examine whether the application conforms to the following criteria: 一　承継会社が第三条第一項各号に掲げる要件に該当すること。 (i) the succeeding company satisfies the requirements set forth in the items of Article 3, paragraph (1); and 二　振替業の承継が円滑かつ適切に行われる見込みが確実であること。 (ii) there is a sound expectation of Book-Entry Transfer Services being succeeded to in a smooth and appropriate manner. ５　承継会社（振替機関が承継会社である場合を除く。）は、吸収分割の時に第三条第一項の指定を受けたものとみなす。 (5) A succeeding company is deemed to have obtained an Article 3, paragraph (1) designation at the time of the absorption-type company split (unless a Book-Entry Transfer Institution is the succeeding company). ６　承継会社は、吸収分割をした振替機関の承継の対象となる業務に関し、行政官庁の認可その他の処分に基づいて有する権利義務を承継する。 (6) The succeeding company succeeds to the rights and obligations that the Book-Entry Transfer Institution undergoing the absorption-type company split holds, in connection with the business subject to the succession, based on the authorization or other disposition of an administrative agency. （吸収分割の場合の加入者の承認） (Participants' Approval for Absorption-type Company Split) 第三十条　振替機関は、吸収分割を行うときは、会社法第七百八十三条第一項又は第七百九十五条第一項の株主総会の承認のほか、その加入者の承認を受けなければならない。 Article 30 Before effecting an absorption-type company split, a Book-Entry Transfer Institution must obtain the approval of the Participants, in addition to approval at a shareholders meeting as referred to in Article 783, paragraph (1) or Article 795, paragraph (1) of the Companies Act. （事業譲渡の認可） (Approval for Business Transfer) 第三十一条　振替機関が他の株式会社に行う振替業の全部又は一部の譲渡（以下この条及び次条において「事業譲渡」という。）は、主務大臣の認可を受けなければ、その効力を生じない。 Article 31 (1) A Book-Entry Transfer Institution's transfer of all or some of the Book-Entry Transfer Services it provides to another stock company (hereinafter referred to as a "business transfer" in this and the following Article) does not take effect without the authorization of the competent minister. ２　前項の認可を受けようとする振替機関は、事業譲渡により振替業の全部又は一部を譲り受ける株式会社（以下この条において「譲受会社」という。）について次に掲げる事項を記載した事業譲渡認可申請書を主務大臣に提出しなければならない。 (2) A Book-Entry Transfer Institution seeking the authorization referred to in the preceding paragraph must submit a paper application for authorization for a business transfer to the competent minister, giving the following information about the stock company that will succeed to all or some of the Book-Entry Transfer Services in the business transfer (hereinafter referred to as the "transferee company" in this Article): 一　第四条第一項各号に掲げる事項 (i) the information set forth in the items of Article 4, paragraph (1); and 二　譲受会社が承継する振替業 (ii) the Book-Entry Transfer Services to which the transferee company will succeed. ３　事業譲渡認可申請書には、譲渡契約の内容を記載し、又は記録した書面又は電磁的記録（主務省令で定めるものに限る。以下この項において同じ。）その他主務省令で定める書面又は電磁的記録を添付しなければならない。 (3) Paper-based documents giving the details of the business transfer agreement or electronic or magnetic records in which such details have been recorded (limited to those as specified by Ordinance of the Competent Ministry; hereinafter the same applies in this paragraph) and the paper-based documents or electronic or magnetic records specified by Ordinance of the Competent Ministry must accompany an application for authorization of a business transfer. ４　主務大臣は、第一項の認可の申請があった場合においては、その申請が次に掲げる基準に適合しているかどうかを審査しなければならない。 (4) If an application is filed for the authorization referred to in paragraph (1), the competent minister must examine whether the application conforms to the following criteria: 一　譲受会社が第三条第一項各号に掲げる要件に該当すること。 (i) the transferee company satisfies the requirements set forth in the items of Article 3, paragraph (1); and 二　振替業の承継が円滑かつ適切に行われる見込みが確実であること。 (ii) there is a sound expectation of Book-Entry Transfer Services being succeeded to in a smooth and appropriate manner. ５　譲受会社（振替機関が譲受会社である場合を除く。）は、事業譲渡の時に第三条第一項の指定を受けたものとみなす。 (5) A transferee company is deemed to have obtained an Article 3, paragraph (1) designation at the time of business transfer (unless a Book-Entry Transfer Institution is the transferee company). ６　譲受会社は、事業譲渡をした振替機関の譲渡の対象となる業務に関し、行政官庁の認可その他の処分に基づいて有する権利義務及び第十三条第一項の発行者の同意に係る権利義務を承継する。 (6) The transferee company succeeds to the rights and obligations that the Book-Entry Transfer Institution effecting the business transfer holds, in connection with the business subject to the transfer, based on the authorization or other disposition of an administrative agency, and also succeeds to the rights and obligations connected with the consent of the issuer as referred to in Article 13, paragraph (1). ７　事業譲渡をした振替機関が開設した加入者の口座は、譲受会社が開設した加入者の口座とみなす。 (7) A Participant account that a Book-Entry Transfer Institution effecting a business transfer has opened is deemed to be a Participant account that the transferee company has opened. （事業譲渡の場合の加入者の承認） (Participants' Approval for Business Transfer) 第三十二条　振替機関は、事業譲渡を行うときは、会社法第四百六十七条第一項の株主総会の承認のほか、その加入者の承認を受けなければならない。 Article 32 Before effecting a business transfer, a Book-Entry Transfer Institution must obtain the approval of the Participants, in addition to approval at a shareholders meeting as referred to in Article 467, paragraph (1) of the Companies Act. 第五節　加入者集会 Section 5 Participants' Meetings 第三十三条　加入者が第二十六条、第二十八条、第三十条又は前条の承認を行うには、加入者による集会（以下「加入者集会」という。）の決議によらなければならない。 Article 33 The Participants' approval as referred to in Article 26, 28, 30 or the preceding Article must be based on a resolution passed at a meeting of Participants (hereinafter referred to as a "Participants' Meeting"). 第三十四条　加入者集会は、振替機関が招集する。 Article 34 (1) A Book-Entry Transfer Institution convenes a Participants' Meeting. ２　加入者集会を招集するには、その会日の二週間前までに、各加入者に対して、書面をもって、招集の通知を発しなければならない。 (2) To convene a Participants' Meeting, a paper-based document must be used to issue notice to convene to each Participant by two weeks prior to the date of the meeting. ３　振替機関は、前項に規定する書面をもってする通知の発出に代えて、主務省令で定めるところにより、加入者の承諾を得て、電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であって主務省令で定めるものをいう。以下同じ。）により通知を発することができる。この場合においては、同項の規定による通知を発したものとみなす。 (3) In lieu of using a paper-based document to issue notice as prescribed in the preceding paragraph, a Book-Entry Transfer Institution may issue notice by electronic or magnetic means (meaning by using an electronic data processing system or employing other information communications technology in the manner specified by Ordinance of the Competent Ministry; the same applies hereinafter), pursuant to Ordinance of the Competent Ministry, with the approval of the Participants. In doing so, the Book-Entry Transfer Institution is deemed to have issued the notice under that paragraph. ４　前二項の通知には、会議の目的たる事項及び議案の要領を記載し、又は記録しなければならない。 (4) The notice referred to in the preceding two paragraphs must give an indication or include a record of the matter that constitutes the purpose of the meeting and a summary of the proposals. （加入者の議決権） (Participants' Voting Rights) 第三十五条　各加入者の議決権は、業務規程に別段の定めがある場合を除き、平等であるものとする。 Article 35 Unless otherwise prescribed in the operational rules, all Participants' voting rights are equal. （電磁的方法による議決権の行使） (Voting by Electronic or Magnetic Means) 第三十六条　加入者集会に出席しない加入者は、業務規程の定めに基づき電磁的方法により議決権を行使することができる。 Article 36 (1) A Participant not attending a Participants' Meeting may vote by electronic or magnetic means pursuant to the provisions of the operational rules. ２　振替機関は、第三十四条第二項に定める通知に際しては、電磁的方法による議決権の行使について参考となるべき事項として主務省令で定めるものを記載した書類を交付しなければならない。 (2) At the time of the issuance of the notice prescribed in Article 34, paragraph (2), the Book-Entry Transfer Institution must issue a paper document giving the information specified by Ordinance of the Competent Ministry as information of reference with regard to voting by electronic or magnetic means. ３　振替機関は、第三十四条第三項の承諾をした加入者に対し同項に定める電磁的方法による通知をするときは、前項の書類に記載すべき情報をその通知とともに電磁的方法により提供することができる。ただし、加入者の請求があるときは、同項の書類をその加入者に交付しなければならない。 (3) If a Book-Entry Transfer Institution issues a notice under Article 34, paragraph (3) by electronic or magnetic means to Participants that have given the approval referred to in that paragraph, it may provide them with the information that it is required to give in the paper document referred to in the preceding paragraph by electronic or magnetic means, together with that notice; provided, however, that if requested by a Participant, the Book-Entry Transfer Institution must issue that Participant the paper document referred to in that paragraph. ４　会社法第三百二条第三項及び第四項並びに第三百十二条の規定は、加入者集会に係る第一項の電磁的方法による議決権の行使について準用する。この場合において、これらの規定中「第二百九十九条第三項」とあるのは「社債、株式等の振替に関する法律第三十四条第三項」と、「法務省令」とあるのは「主務省令」と、「議決権行使書面に記載すべき事項」とあるのは「加入者の議決権の行使のために必要な事項として主務省令で定める事項」と、「株式会社」とあるのは「振替機関」と、同法第三百二条第三項中「取締役は、第一項に規定する場合には」とあるのは「振替機関は」と、同条第四項中「取締役は、第一項に規定する場合において」とあるのは「振替機関は」と、同法第三百十二条第一項中「政令」とあるのは「主務省令」と読み替えるものとする。 (4) The provisions of Article 302, paragraphs (3) and (4) and Article 312 of the Companies Act apply mutatis mutandis to voting by electronic or magnetic means as referred to in paragraph (1) for a Participants' Meeting. In such a case, the phrase "Article 299, paragraph (3)" is deemed to be replaced with "Article 34, paragraph (3) of the Act on Book-Entry Transfer of Corporate Bonds and Shares"; the phrase "Ordinance of the Ministry of Justice" is deemed to be replaced with "Ordinance of the Competent Ministry"; the phrase "information that is required to be detailed in the voting forms" is deemed to be replaced with "information specified by Ordinance of the Competent Ministry as the necessary information that will allow the Participants to vote"; the phrase "stock company" is deemed to be replaced with "Book-Entry Transfer Institution"; the phrase "In the case provided for in paragraph (1)...the directors" in Article 302, paragraph (3) of said Act is deemed to be replaced with "the Book-Entry Transfer Institution", the phrase "In the case provided for in paragraph (1) [...] the directors" in paragraph (4) of that Article is deemed to be replaced with "[...] a Book-Entry Transfer Institution"; and the phrase "Cabinet Order" in Article 312, paragraph (1) of that Act is deemed to be replaced with "Ordinance of the Competent Ministry". （決議の方法） (Manner in Which Resolutions Are Passed) 第三十七条　加入者集会の決議は、出席した加入者の議決権の過半数をもって行う。 Article 37 A resolution at a Participants' Meeting is passed by the majority vote of the Participants in attendance. （みなし賛成） (Deemed Agreement) 第三十八条　振替機関は、業務規程をもって、加入者が加入者集会に出席せず、かつ、議決権を行使しないときは、当該加入者はその加入者集会に提出された議案について賛成するものとみなす旨を定めることができる。 Article 38 (1) In the operational rules, a Book-Entry Transfer Institution may provide that a Participant is deemed to consent to a proposal submitted at a Participants' Meeting if that Participant neither attends the Participants' Meeting nor votes. ２　前項の定めをした振替機関は、第三十四条第二項の規定による通知にその定めを記載し、又は記録しなければならない。 (2) A Book-Entry Transfer Institution that has made the provisions referred to in the preceding paragraph must mention or include a record of that provisions in the notice under Article 34, paragraph (2). ３　第一項の定めに基づき議案に賛成するものとみなされた加入者の有する議決権の数は、出席した加入者の議決権の数に算入する。 (3) The votes of Participants that are deemed to consent to a proposal pursuant to the provisions of paragraph (1) are included in the reckoning of the number of votes held by Participants attending a Participants' Meeting. （加入者集会に関する会社法の準用） (Mutatis Mutandis Application of the Companies Act to Participants' Meetings) 第三十九条　会社法第三百十条第一項から第四項まで、第三百十四条、第三百十五条、第三百十七条、第七百二十九条第二項、第七百三十一条から第七百三十五条まで、第七百四十二条第一項、第八百六十八条第三項、第八百七十条第一項（第七号に係る部分に限る。）、第八百七十一条本文、第八百七十二条（第四号に係る部分に限る。）、第八百七十三条本文、第八百七十五条、第八百七十六条並びに第九百四十条第一項（第一号に掲げる部分に限る。）及び第三項の規定は、加入者集会について準用する。この場合において、これらの規定中「株式会社」とあり、「社債発行会社」とあり、及び「株式会社又は持分会社」とあるのは「振替機関」と、「法務省令」とあるのは「主務省令」と、同法第三百十条第三項中「政令」とあるのは「主務省令」と、同条第四項中「第二百九十九条第三項」とあるのは「社債、株式等の振替に関する法律第三十四条第三項」と、同法第三百十四条中「取締役、会計参与、監査役及び執行役」とあるのは「振替機関」と、同法第三百十七条中「第二百九十八条及び第二百九十九条」とあるのは「社債、株式等の振替に関する法律第三十四条第二項から第四項まで」と、同法第七百二十九条第二項中「社債権者集会又は招集者」とあるのは「加入者集会」と、同法第七百三十一条第三項中「社債管理者及び社債権者」とあるのは「加入者」と、同法第七百三十三条第一号中「第六百七十六条の募集のための当該社債発行会社の事業その他の事項に関する説明に用いた資料に記載され、若しくは記録された事項」とあるのは「業務規程」と、同法第八百六十八条第三項中「社債を発行した会社」とあるのは「振替機関」と、同法第九百四十条第一項（第一号に掲げる部分に限る。）中「この法律」とあるのは「社債、株式等の振替に関する法律」と、同条第三項中「前二項」とあるのは「第一項」と、「これらの規定」とあるのは「同項の規定」と、同項第一号及び第三号中「会社」とあるのは「振替機関」と読み替えるものとする。 Article 39 The provisions of Article 310, paragraphs (1) to (4) inclusive, Articles 314, 315 and 317, Article 729, paragraph (2), Articles 731 to 735 inclusive, Article 742, paragraph (1), Article 868, paragraph (3), Article 870, paragraph (1) (limited to the provisions related to item (vii)), Article 871 main clause, Article 872 (limited to the provisions related to item (iv)), Article 873 main clause, Articles 875 and 876, Article 940, paragraph (1) (limited to the part set forth in item (i)) and paragraph (3) of the Companies Act apply mutatis mutandis to a Participants' Meeting. In such a case, the terms "stock company", "bond-issuing company", and "stock company or membership company" in these provisions are deemed to be replaced with "Book-Entry Transfer Institution"; the phrase "Ordinance of the Ministry of Justice" therein is deemed to be replaced with "Ordinance of the Competent Ministry"; the phrase "Cabinet Order" in Article 310, paragraph (3) of that Act is deemed to be replaced with "Ordinance of the Competent Ministry"; the phrase "Article 299, paragraph (3)" in paragraph (4) of that Article is deemed to be replaced with "Article 34, paragraph (3) of the Act on Book-Entry Transfer of Corporate Bonds and Shares"; the phrase "a director, an accounting advisor, a company auditor, or an executive officer" in Article 314 of that Act is deemed to be replaced with "a Book-Entry Transfer Institution"; the phrase "Articles 298 and 299" in Article 317 of that Act is deemed to be replaced with "Article 34, paragraphs (2) to (4) inclusive of the Act on Book-Entry Transfer of Corporate Bonds and Shares"; the phrase "bondholders or conveners" in Article 729, paragraph (2) of that Act is deemed to be replaced with "Participants' Meeting"; the phrase "The bond manager and bondholders" in Article 731, paragraph (3) of that Act is deemed to be replaced with "Participants"; the phrase "the matters stated or recorded in the materials used for explaining the business of the Bond-Issuing Company or other matters regarding the solicitation in Article 676" in Article 733, item (i) of that Act is deemed to be replaced with "operational rules"; the phrase "Bond-Issuing Company" in Article 868, paragraph (3) is deemed to be replaced with "Book-Entry Transfer Institution"; the phrase "this Act" in Article 940, paragraph (1) (limited to what is set forth in item (i)) of that Act is deemed to be replaced with "the Act on Book-Entry Transfer of Corporate Bonds and Shares"; the phrase "the preceding two paragraphs" in paragraph (3) of that Article is deemed to be replaced with "paragraph (1)"; the phrase "these provisions" in that paragraph is deemed to be replaced with "the provisions of that paragraph"; and the phrase "Company" in items (i) and (iii) of that paragraph is deemed to be replaced with "Book-Entry Transfer Institution". 第六節　解散等 Section 6 Dissolution （解散等の認可） (Approval for Dissolution) 第四十条　次に掲げる事項は、主務大臣の認可を受けなければ、その効力を生じない。 Article 40 The following actions do not take effect without the authorization of the competent minister. 一　振替機関の解散についての株主総会の決議 (i) a resolution at a shareholders meeting for the dissolution of a Book-Entry Transfer Institution. 二　振替機関を全部又は一部の当事者とする合併（合併後存続する株式会社又は合併により設立される株式会社が振替業を営まない場合に限る。） (ii) a merger to which Book-Entry Transfer Institution constitute all or some of the parties (but only if the stock company surviving the merger or the stock company incorporated in the merger does not conduct Book-Entry Transfer Services). （指定の失効） (Lapse of Designation) 第四十一条　振替機関が次の各号のいずれかに該当するときは、第三条第一項の指定は、その効力を失う。 Article 41 (1) If a Book-Entry Transfer Institution falls under one of the following items, its Article 3, paragraph (1) designation ceases to be effective: 一　振替業を廃止したとき。 (i) it discontinues Book-Entry Transfer Services; 二　解散したとき（設立、合併又は新設分割を無効とする判決が確定したときを含む。）。 (ii) it undergoes a dissolution (or a judgment invalidating its incorporation or a merger or incorporation-type company split involving it becomes final and binding). ２　前項の規定により指定が効力を失ったときは、その振替機関であった者又は一般承継人（合併により消滅した振替機関の権利義務を承継した者であって、振替業を営まないものに限る。次条において同じ。）は、主務省令で定めるところにより、その旨を主務大臣に届け出なければならない。 (2) If a designation ceases to be effective pursuant to the provisions of the preceding paragraph, the former Book-Entry Transfer Institution or its general successor (but only a person that has succeeded to the rights and obligations of a Book-Entry Transfer Institution disappearing in a merger, but that does not engage in Book-Entry Transfer Services; the same applies in the following Article) must notify the competent minister of this pursuant to the provisions of Ordinance of the Competent Ministry. ３　主務大臣は、前項の規定による届出があったときは、その旨を官報で公示しなければならない。 (3) On being submitted a notification under the provisions of the preceding paragraph, the competent minister must issue public notice of this in the Official Gazette. （指定取消し等の場合のみなし振替機関） (Deemed Book-Entry Transfer Institution If a Designation Is Rescinded) 第四十二条　振替機関が第二十二条第一項の規定により第三条第一項の指定を取り消された場合又は前条第一項の規定により当該指定が効力を失った場合においては、その振替機関であった者又は一般承継人は、当該振替機関が行った振替業を速やかに結了しなければならない。この場合において、当該振替機関であった者又は一般承継人は、その振替業の結了の目的の範囲内において、なおこれを振替機関とみなす。 Article 42 If the Article 3, paragraph (1) designation of a Book-Entry Transfer Institution is rescinded pursuant to the provisions of Article 22, paragraph (1) or ceases to be effective pursuant to the provisions of paragraph (1) of the preceding Article, the former Book-Entry Transfer Institution or its general successor must promptly discontinue the Book-Entry Transfer Services in which the Book-Entry Transfer Institution engaged. In such a case, the former Book-Entry Transfer Institution or its general successor is deemed to be a Book-Entry Transfer Institution inasmuch as the task of completing Book-Entry Transfer Services is concerned. （清算手続等における主務大臣の意見等） (Opinion of the Competent Minister in the Liquidation Process) 第四十三条　裁判所は、振替機関の清算手続、破産手続、再生手続、更生手続又は承認援助手続において、主務大臣に対し、意見を求め、又は検査若しくは調査を依頼することができる。 Article 43 (1) In a liquidation, bankruptcy proceedings, a rehabilitation, reorganization, or recognition and assistance proceedings, the court may request the opinion of or an inspection or investigation by the competent minister. ２　主務大臣は、前項に規定する手続において、必要があると認めるときは、裁判所に対し、意見を述べることができる。 (2) On finding it to be necessary to do so, the competent minister may state an opinion to the court during a process as prescribed in the preceding paragraph. ３　第二十条の規定は、第一項の規定により主務大臣が裁判所から検査又は調査の依頼を受けた場合について準用する。 (3) The provisions of Article 20 apply mutatis mutandis if the competent minister is requested by the court to implement an inspection or investigation pursuant to the provisions of paragraph (1). 第七節　口座管理機関 Section 7 Account Management Institutions （口座管理機関の口座の開設） (Opening of Accounts of an Account Management Institution) 第四十四条　次に掲げる者は、この法律及び振替機関の業務規程の定めるところにより、他の者のために、その申出により社債等の振替を行うための口座を開設することができる。この場合において、あらかじめ当該振替機関又は当該振替機関に係る他の口座管理機関（主務省令で定める者を除く。）から社債等の振替を行うための口座の開設を受けなければならない。 Article 44 (1) A person as set forth below may open an account for another person in which book entries can be made for Bonds and Other Securities at the request of that person, in accordance with the provisions of this Act and the operational rules of the Book-Entry Transfer Institution. To do so, the person must have an account opened for it in advance by that Book-Entry Transfer Institution or by another Account Management Institution connected with that Book-Entry Transfer Institution (other than one specified by Ordinance of the Competent Ministry), in which book entries can be made for Bonds and Other Securities: 一　金融商品取引法第二条第九項に規定する金融商品取引業者（同法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。） (i) a finaicial instruments business operator as prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person performing type I financial instruments business as prescribed in Article 28, paragraph (1) of that Act); 二　銀行法（昭和五十六年法律第五十九号）第二条第一項に規定する銀行（同法第四十七条第一項の規定により同法第四条第一項の内閣総理大臣の免許を受けた支店を含む。） (ii) a bank as prescribed in Article 2, paragraph (1) of the Banking Act (Act No. 59 of 1981) (including branches licensed by the prime minister as referred to in Article 4, paragraph (1) of that Act pursuant to the provisions of Article 47, paragraph (1) of that Act); 三　長期信用銀行法（昭和二十七年法律第百八十七号）第二条に規定する長期信用銀行 (iii) a long-term credit bank as prescribed in Article 2 of the Long- Term Credit Bank Act (Act No. 187 of 1952); 四　信託会社 (iv) a trust company; 五　株式会社商工組合中央金庫 (v) the Shoko Chukin Bank, Ltd.; 六　農林中央金庫 (vi) the Norinchukin Bank; 七　農業協同組合法（昭和二十二年法律第百三十二号）第十条第一項第三号の事業を行う農業協同組合及び農業協同組合連合会 (vii) an agricultural cooperative and federation of agricultural cooperatives engaged in business referred to in Article 10, paragraph (1), item (iii) of the Agricultural Cooperatives Act (Act No. 132 of 1947); 八　水産業協同組合法（昭和二十三年法律第二百四十二号）第十一条第一項第四号の事業を行う漁業協同組合及び同法第八十七条第一項第四号の事業を行う漁業協同組合連合会並びに同法第九十三条第一項第二号の事業を行う水産加工業協同組合及び同法第九十七条第一項第二号の事業を行う水産加工業協同組合連合会 (viii) a fisheries cooperative engaged in business referred to in Article 11, paragraph (1), item (iv) of the Fisheries Cooperatives Act (Act No. 242 of 1948); a federation of fisheries cooperatives engaged in business referred to in Article 87, paragraph (1), item (iv) of that Act; fishery-product processing cooperative engaged in business referred to in Article 93, paragraph (1), item (ii) of that Act; or a federation of fishery-product processing cooperatives engaged in business referred to in Article 97, paragraph (1), item (ii) of that Act; 九　信用協同組合及び中小企業等協同組合法（昭和二十四年法律第百八十一号）第九条の九第一項第一号の事業を行う協同組合連合会 (ix) a credit cooperative or a federation of cooperatives engaged in business referred to in Article 9-9, paragraph (1), item (i) of the Small and Medium Sized Enterprise Cooperatives Act (Act No. 181 of 1949); 十　信用金庫及び信用金庫連合会 (x) a Shinkin Bank and federation of Shinkin Banks; 十一　労働金庫及び労働金庫連合会 (xi) a Labor Bank and federation of Labor Banks; 十二　前各号に掲げる者以外の者であって我が国の法令により業として他人の社債等の管理を行うことが認められるもののうち、主務省令で定める者 (xii) a person other than as set forth in the preceding items, that is permitted to manage another person's Bonds or Other Securities in the course of trade pursuant to Japanese laws and regulations, as specified by Ordinance of the Competent Ministry; 十三　外国において他人の社債等又は社債等に類する権利の管理を行うことにつき、当該外国の法令の規定により当該外国において免許又は登録その他これに類する処分を受けている者であって、主務大臣が指定する者 (xiii) a person licensed or registered or subject to a similar disposition in a foreign state pursuant to foreign laws and regulations, to manage another person's Bonds or Other Securities or rights similar to Bonds or Other Securities in that foreign state, as designated by the competent minister. ２　振替機関が、他の振替機関の業務規程の定めるところにより、他の者のために、その申出により社債等の振替を行うための口座を開設する場合には、あらかじめ当該他の振替機関又は当該他の振替機関に係る口座管理機関（主務省令で定める者を除く。）から社債等の振替を行うための口座の開設を受けなければならない。 (2) If a first Book-Entry Transfer Institution opens an account for another person in which book entries can be made for Bonds and Other Securities at the request of that person pursuant to the provisions of the operational rules of a second Book-Entry Transfer Institution, the first Book-Entry Transfer Institution must have the second Book-Entry Transfer Institution or an Account Management Institution connected with it (other than one as specified by Ordinance of the Competent Ministry) open an account for it in advance in which book entries can be made for Bonds and Other Securities. （口座管理機関の業務） (Services of Account Management Institutions) 第四十五条　口座管理機関は、この法律及び上位機関である振替機関の業務規程の定めるところにより、口座管理機関として振替業を行うものとする。 Article 45 (1) An Account Management Institution is to engage in Book-Entry Transfer Services as an Account Management Institution pursuant to the provisions of this Act and the operational rules of the Book-Entry Transfer Institutions that constitute its Superior Institutions. ２　口座管理機関は、振替口座簿を備えなければならない。 (2) An Account Management Institution must prepare and maintain a book-entry transfer account register. 第四十六条　第十四条の規定は口座管理機関について、第四十二条の規定は口座管理機関が第四十四条第一項各号に掲げる者でなくなった場合について、それぞれ準用する。 Article 46 The provisions of Article 14 apply mutatis mutandis to an Account Management Institution and the provisions of Article 42 apply if an Account Management Institution ceases to be a person as set forth in any item of Article 44, paragraph (1). 第八節　日本銀行が振替業を営む場合の特例 Section 8 Special Provisions Applicable If the Bank of Japan Engages in Book-Entry Transfer Services （日本銀行が国債の振替に関する業務を営む場合の特例） (Special Provisions Applicable If the Bank of Japan Engages in Book-Entry Transfer Services for Book Entry Trasfer of Japanese Government Bonds) 第四十七条　主務大臣は、日本銀行が次に掲げる要件を備えるときは、第三条第一項の規定にかかわらず、日本銀行を、その申請により、この法律の定めるところにより振替業（国債に係るものに限る。以下第五十条までにおいて同じ。）を営む者として、指定することができる。 Article 47 (1) Notwithstanding the provisions of Article 3, paragraph (1), if the Bank of Japan meets the following requirements, the competent minister may designate it to engage in Book-Entry Transfer Services (but only Book-Entry Transfer Services for Japanese government bonds; hereinafter the same applies in this paragraph to Article 50 inclusive) upon its application and pursuant to the provisions of this Act: 一　次条において読み替えて適用する第二十二条第一項の規定によりこの項の指定を取り消されたときは、その取り消された日から五年を経過していること。 (i) if it has had its designation under this paragraph rescinded pursuant to the provisions of Article 22, paragraph (1) as applied following a deemed replacement of terms pursuant to the following Article, it has been at least five years since the day of the rescission; 二　この法律の規定に違反し、罰金の刑に処せられ、その刑の執行を終わり、又はその刑の執行を受けることがなくなったときは、その刑の執行を終わり、又はその刑の執行を受けることがなくなった日から五年を経過していること。 (ii) if it has been sentenced to a fine for violating this Act and has finished serving the sentence or ceased to be subject to the enforcement thereof, it has gone five years since the day on which it finished serving the sentence or ceased to be subject to its enforcement; 三　業務規程が、法令に適合し、かつ、この法律の定めるところにより振替業を適正かつ確実に遂行するために十分であると認められること。 (iii) the provisions of its operational rules conform to laws and regulations and are found to be sufficient for allowing it to perform Book-Entry Transfer Services in an appropriate and reliable manner pursuant to the provisions of this Act; 四　その人的構成に照らして、振替業を適正かつ確実に遂行することができる知識及び経験を有すると認められること。 (iv) in light of its personnel structure, it is found to have the knowledge and experience to perform Book-Entry Transfer Services in an appropriate and reliable manner. ２　主務大臣は、前項の指定をしたときは、その旨を官報で公示しなければならない。 (2) On making a designation as referred to in the preceding paragraph, the competent minister must issue public notice of this in the Official Gazette. ３　第四条第一項（第二号及び第四号から第六号までを除く。）及び第二項（第二号、第五号及び第六号を除く。）の規定は、第一項の指定を受けようとする日本銀行について準用する。この場合において、同条第一項第一号中「商号」とあるのは「名称」と、同条第二項第一号中「前条第一項第三号及び第四号」とあるのは「第四十七条第一項第二号」と、同項第三号中「会社の登記事項証明書」とあるのは「登記事項証明書」と読み替えるものとする。 (3) The provisions of Article 4, paragraph (1) (excluding items (ii) and (iv) to (vi) inclusive) and paragraph (2) (excluding items (ii), (v) and (vi)) apply mutatis mutandis to the Bank of Japan if it seeks the designation referred to in paragraph (1). In such a case, the phrase "trade name" in paragraph (1), item (i) of that Article is deemed to be replaced with "name", the phrase "paragraph (1), items (iii) and (iv) of the preceding Article" in paragraph (2), item (i) of that Article is deemed to be replaced with "Article 47, paragraph (1), item (ii)" and the phrase "the company's certificate of registered information" in item (iii) of that paragraph is deemed to be replaced with "its certificate of registered information". 第四十八条　前条第一項の指定を受けた日本銀行は、振替機関とみなして、この法律の規定（第五条から第七条まで、第九条、第二十条第二項及び第三項、第二十三条第三号及び第四号、第二十四条から第三十条まで、第四十条、第四十一条第一項第二号、第四十三条、次条、第五十条、第四章並びに第六章から第十二章まで並びに附則第一条から第十条まで、第十二条から第十八条まで及び第二十七条から第四十二条までの規定並びにこれらの規定に係る罰則を除く。）を適用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句とするものとするほか、必要な技術的読替えは、政令で定める。 Article 48 If the Bank of Japan is designated as referred to in paragraph (1) of the preceding Article, it is deemed to be a Book-Entry Transfer Institution and the provisions of this Act (excluding Articles 5 to 7 inclusive, Article 9, Article 20, paragraphs (2) and (3), Article 23, items (iii) and (iv), Articles 24 to 30 inclusive, Article 40, Article 41, paragraph (1), item (ii), Article 43, the following Article, Article 50, Chapter IV and Chapters VI to XII inclusive and Articles 1 to 10 inclusive, Articles 12 to 18 inclusive and Articles 27 to 42 inclusive of the Supplementary Provisions and the punishments concerning these provisions) apply. In such a case, the words set forth in the right-hand column of the following table are deemed to stand in place of the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. （業務移転命令の特例） (Special Provisions on Business Transfer Orders) 第四十九条　主務大臣は、振替機関が第二十三条各号のいずれかに該当するときは、振替業を第四十七条第一項の指定を受けた日本銀行に移転することを命ずることができる。 Article 49 If a Book-Entry Transfer Institution falls under one of the items of Article 23, the competent minister may order it to transfer Book-Entry Transfer Services to the Bank of Japan under the designation referred to in Article 47, paragraph (1). （事業譲渡の認可の準用） (Mutatis Mutandis Application of Approval for Business Transfer) 第五十条　第三十一条の規定は、振替機関が日本銀行に行う振替業の全部又は一部の譲渡について準用する。この場合において、同条第二項第一号中「第四条第一項各号」とあるのは「第四十七条第三項において準用する第四条第一項第一号及び第三号」と、同条第四項第一号中「第三条第一項各号」とあるのは「第四十七条第一項各号」と、同条第五項中「振替機関が譲受会社である」とあるのは「日本銀行が第四十七条第一項の指定を受けている」と、「第三条第一項」とあるのは「第四十七条第一項」と読み替えるものとする。 Article 50 The provisions of Article 31 apply mutatis mutandis to a Book-Entry Transfer Institution's transfer of all or some of the Book-Entry Transfer Services it provides to the Bank of Japan. In such a case, the phrase "items of Article 4, paragraph (1)" in Article 31, paragraph (2), item (i) is deemed to be replaced with "Article 4, paragraph (1), item (i) and (iii) as applied mutatis mutandis pursuant to Article 47, paragraph (3)"; the phrase "items of Article 3, paragraph (1)" in paragraph (4), item (i) of that Article is deemed to be replaced with "items of Article 47, paragraph (1)"; the phrase "a Book-Entry Transfer Institution is the transferee company" in paragraph (5) of that Article is deemed to be replaced with "the Bank of Japan has been designated as referred to in Article 47, paragraph (1)"; and the phrase "Article 3, paragraph (1)" in that paragraph is deemed to be replaced with "Article 47, paragraph (1)". 第三章　加入者保護信託 Chapter III Participants Protection Trusts 第一節　加入者保護信託契約 Section 1 Participants Protection Trust Contracts （加入者保護信託契約の締結） (Conclusion of Participants Protection Trust Contracts) 第五十一条　振替機関は、第三条第一項の指定を受けた後、遅滞なく、委託者として加入者保護信託契約を締結しなければならない。ただし、当該指定を受けた場合において、既に他の振替機関によって加入者保護信託契約が締結されているときは、この限りでない。 Article 51 (1) After being designated as referred to in Article 3, paragraph (1), an Book-Entry Transfer Institution must conclude a participants protection trust contract as the settlor without delay; provided, however, that this does not apply if another Book-Entry Transfer Institution has already concluded a participants protection trust contract when the aforementioned Book-Entry Transfer Institution is so designated. ２　前項ただし書の規定により加入者保護信託契約を締結することを要しなくなった振替機関は、委託者として同項ただし書に規定する加入者保護信託契約を締結したものとみなす。 (2) A Book-Entry Transfer Institution that is released from the requirement to conclude a participants protection trust contract pursuant to the proviso of the preceding paragraph is deemed to have concluded a participants protection trust contract as a settlor. ３　振替機関は、第一項本文の規定により加入者保護信託契約を締結したとき（前項の規定により加入者保護信託契約を締結したものとみなされる場合を含む。）は、遅滞なく、業務規程において加入者保護信託に関する事項を定めなければならない。 (3) Once a Book-Entry Transfer Institution concludes a participants protection trust contract pursuant to the main clause of paragraph (1) (including if it is deemed to have concluded a participants protection trust contract pursuant to the provisions of the preceding paragraph), it must provide for the particulars of the Participants Protection Trust in its operational rules. 第五十二条　加入者保護信託契約は、信託会社等（信託会社（信託業法（平成十六年法律第百五十四号）第三条又は第五十三条第一項の免許を受けたものに限る。）又は信託業務を営む金融機関（金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）第一条第一項の認可を受けた金融機関をいう。以下同じ。）をいう。以下同じ。）を受託者とするものでなければ締結してはならない。 Article 52 A participants protection trust contract must not be concluded unless the trustee is a trust company or similar institution (meaning a trust company (but only one licensed as referred to in Article 3 or Article 53, paragraph (1) of the Trust Business Act (Act No. 154 of 2004)) or a financial institution engaged in trust business (meaning a financial institution licensed as referred to in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943); the same applies hereinafter); the same applies hereinafter). 第五十三条　加入者保護信託の受益者は、加入者であって、第六十条第一項に規定する補償対象債権を有する者とする。 Article 53 The beneficiaries of a Participants Protection Trust are Participants with compensable claims as prescribed in Article 60, paragraph (1). （信託管理人等の指定） (Designation of Trust Administrator) 第五十四条　加入者保護信託契約においては、信託管理人及び受益者代理人を指定しなければならない。 Article 54 A trust administrator and the beneficiaries' agent must be designated in a participants protection trust contract. （運営委員会の設置） (Establishment of Management Committee) 第五十五条　加入者保護信託契約においては、運営委員会を置く旨の規定を定めなければならない。 Article 55 (1) A participants protection trust contract must provide for the establishment of a management committee. ２　運営委員会の委員は、加入者保護信託の適正な運営に必要な実務経験又は学識経験を有する者のうちから、主務大臣の認可を受けて受託者が任免する。 (2) With the authorization of the competent minister, the trustee appoints and dismisses members of a management committee from among persons with the necessary business or academic experience to allow for the appropriate management of the Participants Protection Trust. （加入者保護信託契約） (Participants Protection Trust Contracts) 第五十六条　加入者保護信託契約においては、次に掲げる事項を定めなければならない。 Article 56 The following particulars must be prescribed in a participants protection trust contract: 一　加入者保護信託である旨 (i) that it is for a Participants Protection Trust; 二　信託管理人及び受益者代理人に関する事項 (ii) the particulars of the trust administrator and beneficiaries' agent; 三　運営委員会に関する事項 (iii) the particulars of the management committee 四　信託財産の管理及び運用に関する事項 (iv) the particulars of the administration and management of the trust property; 五　信託報酬の計算方法並びにその支払の方法及び時期に関する事項 (v) the particulars of how trust fees are calculated, as well as how they are paid and the timing of their payment; 六　信託財産の処分に関する事項 (vi) the particulars of the disposal of trust property; 七　公告の方法 (vii) the means of public notice; 八　その他主務省令で定める事項 (viii) other particulars prescribed by Ordinance of the Competent Ministry. 第五十七条　振替機関は、加入者保護信託契約を締結しようとする場合には、主務省令で定めるところにより、あらかじめ主務大臣の認可を受けなければならない。 Article 57 A Book-Entry Transfer Institution must receive the advance authorization of the competent minister pursuant to the provisions of Ordinance of the Competent Ministry before concluding a participants protection trust contract. 第二節　受益者への支払等 Section 2 Issuing Payment to Beneficiaries （受託者への通知等） (Issuing Notice to Beneficiaries) 第五十八条　振替機関等が次に掲げる規定に違反して振替口座簿に記載若しくは記録の漏れを生じさせ、又は記載若しくは記録の誤りを生じさせたこと（第六十条第一項において「誤記載等」という。）によって加入者に対して与えた損害に係る債務を負う当該加入者の直近上位機関又は直近上位機関であった者であって、破産手続開始の決定、再生手続開始の決定、更生手続開始の決定、特別清算開始の命令又は外国倒産処理手続の承認の決定（以下この条において「破産手続開始決定等」という。）を受けたもの（以下この節及び第四節において「破産直近上位機関等」という。）は、直ちに、破産手続開始決定等がされた旨その他主務省令で定める事項を受託者に通知するとともに、主務大臣に報告しなければならない。 Article 58 If the current or former Immediately Superior Institution of a Participant is liable for damage that a Book-Entry Transfer Institution, etc. has done to the Participant by causing an entry or record to be omitted from the book-entry transfer account register or by causing an erroneous entry or record to be made therein, in violation of the following provisions (referred to as "erroneous entry or recording" in Article 60, paragraph (1)), and it is subject to an order commencing bankruptcy proceedings, order commencing rehabilitation, order commencing reorganization, order commencing special liquidation, or order recognizing foreign insolvency proceedings (hereinafter referred to as an "order commencing bankruptcy or similar proceedings" in this Article) (hereinafter such an institution is referred to as a "bankrupt current or former immediately superior institution" in this Section and Section 4), in addition to immediately notifying the trustee that it is subject to an order commencing bankruptcy or similar proceedings and of the particulars specified by Ordinance of the Competent Ministry, the bankrupt current or former immediately superior institution must immediately report this to the competent minister: 一　第六十九条第二項（同条第三項（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。）、第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。） (i) Article 69, paragraph (2) (including as applied mutatis mutandis pursuant to Article 69, paragraph (3) (including as applied mutatis mutandis pursuant to Article 113, Article 115, Article 117, Article 118, Article 120, Article 121, Article 122, Article 124, Article 127 and Article 276, item (i)), Article 113, Article 115, Article 117, Article 118, Article 120, Article 121, Article 122, Article 124, Article 127 and Article 276, item (i)); 二　第七十条第一項（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。） (ii) Article 70, paragraph (1) (including as applied mutatis mutandis pursuant to Article 113, Article 115, Article 117, Article 118, Article 120, Article 121, Article 122, Article 124, Article 127 and Article 276, item (i)); 三　第七十一条第一項（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。） (iii) Article 71, paragraph (1) (including as applied mutatis mutandis pursuant to Article 113, Article 115, Article 117, Article 118, Article 120, Article 121, Article 122, Article 124, Article 127 and Article 276, item (i)); 四　第七十二条（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。） (iv) Article 72 (including as applied mutatis mutandis pursuant to Article 113, Article 115, Article 117, Article 118, Article 120, Article 121, Article 122, Article 124, Article 127 and Article 276, item (i)); 五　第七十八条第五項（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。） (v) Article 78, paragraph (5) (including as applied mutatis mutandis pursuant to Article 113, Article 115, Article 117, Article 118, Article 120, Article 121, Article 122, Article 124, Article 127 and Article 276, item (i)); 六　第七十九条第五項（第百十三条、第百十五条、第百十七条、第百十八条、第百二十条、第百二十一条、第百二十二条、第百二十四条、第百二十七条及び第二百七十六条第一号において準用する場合を含む。） (vi) Article 79, paragraph (5) (including as applied mutatis mutandis pursuant to Article 113, Article 115, Article 117, Article 118, Article 120, Article 121, Article 122, Article 124, Article 127 and Article 276, item (i)); 七　第九十二条第二項（同条第三項において準用する場合を含む。） (vii) Article 92, paragraph (2) (including as applied mutatis mutandis pursuant to Article 92, paragraph (3)); 八　第九十三条第一項、第九十四条第一項、第九十五条第一項、第九十六条第一項、第九十七条、第百三条第五項、第百四条第五項、第百七条第六項、第百八条第五項、第百二十一条の二第四項若しくは第五項、第百二十二条の二第四項若しくは第五項又は第百二十四条の二第四項若しくは第五項 (viii) Article 93, paragraph (1), Article 94, paragraph (1), Article 95, paragraph (1), Article 96, paragraph (1), Article 97, Article 103, paragraph (5), Article 104, paragraph (5), Article 107, paragraph (6), Article 108, paragraph (5), Article 121-2, paragraphs (4) or (5), Article 122-2, paragraphs (4) or (5) or Article 124-2, paragraphs (4) or (5); 八の二　第百二十七条の五第二項（同条第三項において準用する場合を含む。）、第百二十七条の七第一項、第百二十七条の九第一項、第百二十七条の十第三項（同条第四項において準用する場合を含む。）、第百二十七条の十一第三項（同条第四項において準用する場合を含む。）及び第五項、第百二十七条の十二第三項（同条第四項において準用する場合を含む。）及び第五項、第百二十七条の十三第三項（同条第四項において準用する場合を含む。）及び第五項、第百二十七条の十五、第百二十七条の二十一第五項並びに第百二十七条の二十二第五項 (viii)-2 Article 127-5, paragraph (2) (including as applied mutatis mutandis pursuant to Article 127-5, paragraph (3)), Article 127-7, paragraph (1), Article 127-9, paragraph (1), Article 127-10, paragraph (3) (including as applied mutatis mutandis pursuant to Article 127-10, paragraph (4)), Article 127-11, paragraph (3) (including as applied mutatis mutandis pursuant to Article 127-11, paragraphs (4)) and (5), Article 127-12, paragraph (3) (including as applied mutatis mutandis pursuant to Article 127-12, paragraphs (4)) and (5), Article 127-13, paragraph (3) (including as applied mutatis mutandis pursuant to Article 127-13, paragraphs (4)) and (5), Article 127-15, Article 127-21, paragraph (5) and Article 127-22, paragraph (5); 九　第百三十条第二項（同条第三項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）、第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。） (ix) Article 130, paragraph (2) (including as applied mutatis mutandis pursuant to Article 130, paragraph (3) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)), Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)); 十　第百三十二条第一項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。） (x) Article 132, paragraph (1) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)); 十一　第百三十四条第一項（第二百三十五条第一項及び第二百七十六条第二号において準用する場合を含む。） (xi) Article 134, paragraph (1) (including as applied mutatis mutandis pursuant to Article 235, paragraph (1) and Article 276, item (ii)); 十二　第百三十五条第三項（同条第四項（第二百二十八条第一項、第二百三十五条第一項及び第二百七十六条第二号において準用する場合を含む。）、第二百二十八条第一項、第二百三十五条第一項及び第二百七十六条第二号において準用する場合を含む。） (xii) Article 135, paragraph (3) (including as applied mutatis mutandis pursuant to Article 135, paragraph (4), (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1) and Article 276, item (ii)), Article 228, paragraph (1), Article 235, paragraph (1) and Article 276, item (ii)); 十三　第百三十六条第三項（同条第四項（第二百二十八条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。）、第二百二十八条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。） (xiii) Article 136, paragraph (3) (including as applied mutatis mutandis pursuant to Article 136, paragraph (4) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)), Article 228, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)); 十四　第百三十六条第五項（第二百二十八条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。） (xiv) Article 136, paragraph (5) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)); 十五　第百三十七条第三項（同条第四項（第二百二十八条第一項、第二百三十五条第一項及び第二百七十六条第二号において準用する場合を含む。）、第二百二十八条第一項、第二百三十五条第一項及び第二百七十六条第二号において準用する場合を含む。） (xv) Article 137, paragraph (3) (including as applied mutatis mutandis pursuant to Article 137, paragraph (4), (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1) and Article 276, item (ii)), Article 228, paragraph (1), Article 235, paragraph (1) and Article 276, item (ii)); 十六　第百三十七条第五項（第二百二十八条第一項、第二百三十五条第一項及び第二百七十六条第二号において準用する場合を含む。） (xvi) Article 137, paragraph (5) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1) and Article 276, item (ii)); 十七　第百三十八条第三項（同条第四項（第二百二十八条第一項、第二百三十五条第一項、第二百五十六条、第二百六十二条第一項及び第三項、第二百六十三条、第二百七十条並びに第二百七十六条第二号において準用する場合を含む。）、第二百二十八条第一項、第二百三十五条第一項、第二百五十六条、第二百六十二条第一項及び第三項、第二百六十三条、第二百七十条並びに第二百七十六条第二号において準用する場合を含む。） (xvii) Article 138, paragraph (3) (including as applied mutatis mutandis pursuant to Article 138, paragraph (4) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 256, Article 262, paragraphs (1) and (3), Article 263, Article 270 and Article 276, item (ii)), Article 228, paragraph (1), Article 235, paragraph (1), Article 256, Article 262, paragraphs (1) and (3), Article 263, Article 270 and Article 276, item (ii)); 十八　第百三十八条第五項（第二百二十八条第一項、第二百三十五条第一項、第二百五十六条、第二百六十二条第一項及び第三項、第二百六十三条、第二百七十条並びに第二百七十六条第二号において準用する場合を含む。） (xviii) Article 138, paragraph (5) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 256, Article 262, paragraphs (1) and (3), Article 263, Article 270 and Article 276, item (ii)); 十九　第百三十九条（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。） (xix) Article 139 (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)); 二十　第百四十五条第五項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。） (xx) Article 145, paragraph (5) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)); 二十一　第百四十六条第五項（第二百二十八条第一項、第二百三十五条第一項、第二百三十九条第一項及び第二百七十六条第二号において準用する場合を含む。） (xxi) Article 146, paragraph (5) (including as applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276, item (ii)); 二十二　第百六十六条第二項（同条第三項（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。）、第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。） (xxii) Article 166, paragraph (2) (including as applied mutatis mutandis pursuant to Article 166, paragraph (3) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)), Article 249, paragraph (1) and Article 276, item (iii)); 二十三　第百六十八条第一項（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。） (xxiii) Article 168, paragraph (1) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)); 二十四　第百七十条第一項（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。） (xxiv) Article 170, paragraph (1) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)); 二十五　第百七十一条第三項（同条第四項（第二百七十六条第三号において準用する場合を含む。）及び第二百七十六条第三号において準用する場合を含む。） (xxv) Article 171, paragraph (3) (including as applied mutatis mutandis pursuant to Article 171, paragraph (4) (including as applied mutatis mutandis pursuant to Article 276, item (iii)) and Article 276, item (iii)); 二十六　第百七十二条（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。） (xxvi) Article 172 (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)); 二十七　第百七十三条（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。） (xxvii) Article 173 (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)); 二十八　第百七十九条第五項（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。） (xxviii) Article 179, paragraph (5) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)); 二十九　第百八十条第五項（第二百四十九条第一項及び第二百七十六条第三号において準用する場合を含む。） (xxix) Article 180, paragraph (5) (including as applied mutatis mutandis pursuant to Article 249, paragraph (1) and Article 276, item (iii)); 三十　第百九十五条第二項（同条第三項（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。）、第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。） (xxx) Article 195, paragraph (2) (including as applied mutatis mutandis pursuant to Article 195, paragraph (3) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)), Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)); 三十一　第百九十七条第一項（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。） (xxxi) Article 197, paragraph (1) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)); 三十二　第百九十九条第一項（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。） (xxxii) Article 199, paragraph (1) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)); 三十三　第二百条第三項（同条第四項（第二百七十六条第四号において準用する場合を含む。）及び第二百七十六条第四号において準用する場合を含む。） (xxxiii) Article 200, paragraph (3) (including as applied mutatis mutandis pursuant to Article 200, paragraph (4) (including as applied mutatis mutandis pursuant to Article 276, item (iv)) and Article 276, item (iv)); 三十四　第二百一条（第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。） (xxxiv) Article 201 (including as applied mutatis mutandis pursuant to Article 254, paragraph (1) and Article 276, item (iv)); 三十五　第二百二条第二項（第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。） (xxxv) Article 202, paragraph (2) (including as applied mutatis mutandis pursuant to Article 254, paragraph (1) and Article 276, item (iv)); 三十六　第二百三条第二項（第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。） (xxxvi) Article 203, paragraph (2) (including as applied mutatis mutandis pursuant to Article 254, paragraph (1) and Article 276, item (iv)); 三十七　第二百四条（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。） (xxxvii) Article 204 (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)); 三十八　第二百十条第六項（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。） (xxxviii) Article 210, paragraph (6) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)); 三十九　第二百十一条第五項（第二百五十一条第一項、第二百五十四条第一項及び第二百七十六条第四号において準用する場合を含む。） (xxxix) Article 211, paragraph (5) (including as applied mutatis mutandis pursuant to Article 251, paragraph (1), Article 254, paragraph (1) and Article 276, item (iv)); 四十　第二百三十条第二項又は第二百四十条第二項 (xl) Article 230, paragraph (2) or Article 240, paragraph (2); 四十一　第二百四十一条第三項（同条第四項において準用する場合を含む。） (xli) Article 241, paragraph (3) (including as applied mutatis mutandis pursuant to Article 241, paragraph (4)); 四十二　第二百四十二条第三項（同条第四項において準用する場合を含む。） (xlii) Article 242, paragraph (3) (including as applied mutatis mutandis pursuant to Article 242, paragraph (4)); 四十三　第二百四十二条第五項 (xliii) Article 242, paragraph (5). 第五十九条　受託者は、前条の通知を受けたときは、運営委員会の意見を聴いて次条第一項に規定する補償対象債権の届出期間、届出場所その他政令で定める事項を定め、これを公告しなければならない。 Article 59 (1) Having been notified as referred to in the preceding Article, the trustee must hear the opinion of the management committee, establish the period and location for persons to file notification of compensable claims as prescribed in paragraph (1) of the following Article, provide for the particulars prescribed by Cabinet Order, and issue public notice thereof. ２　受託者は、前項の規定により公告した後に、破産直近上位機関等について破産法（平成十六年法律第七十五号）第百九十七条第一項（同法第二百九条第三項において準用する場合を含む。）の規定による公告、第六十五条の二の規定による通知その他の政令で定める事由が生じたときは、前項の規定により公告した届出期間を変更することができる。 (2) The trustee may change the period for filing a notification that has been announced in the public notice issued pursuant to the provisions of the preceding paragraph, if, after public notice has been issued pursuant to the preceding paragraph, a public notice under the provisions of Article 197, paragraph (1) of the Bankruptcy Act (Act No. 75 of 2004) is issued (including as applied mutatis mutandis pursuant to Article 209, paragraph (3) of that Act), the relevant person is notified as under the provisions of Article 65-2, or any other circumstance specified by Cabinet Order arises with respect to the bankrupt current or former immediately superior institution. ３　受託者は、前項の規定により届出期間を変更したときは、遅滞なく、その変更に係る事項を公告しなければならない。 (3) If a trustee changes the period for filing a notification pursuant to the provisions of the preceding paragraph, it must issue public notice of the particulars of the change without delay. ４　受託者は、第一項に規定する事項を定めた場合又は第二項の規定により届出期間を変更した場合には、直ちに、その旨を主務大臣に報告しなければならない。 (4) Once a trustee establishes the things prescribed in paragraph (1) or if the trustee changes the period for filing a notification pursuant to paragraph (2), it must immediately report this to the competent minister. （受益者への支払） (Issuing Payment to Beneficiaries) 第六十条　受託者は、加入者の請求に基づいて、当該加入者が振替機関等の誤記載等によって受けた損害に係る債権（第六項において「誤記載等債権」という。）であって、破産手続等開始時において現に当該加入者が破産直近上位機関等に対して有する債権（第六項、次条及び第六十一条の二において「補償対象債権」という。）に相当する金額につき、主務省令で定めるところにより支払を行うものとする。 Article 60 (1) At the request of a Participant, the trustee issues a payment, pursuant to Ordinance of the Competent Ministry, in an amount equivalent to the claim for damage that the Participant has incurred due to the Book-Entry Transfer Institution, etc.'s erroneous entry or recording (hereinafter referred to as a "claim due to erroneous entry or recording") and which the participant holds against the bankrupt current or former immediately superior institution at the commencement of bankruptcy or other proceedings (referred to as a "compensable claim" in paragraph (6), the following Article and Article 61-2). ２　前項の請求は、前条第一項又は第三項の規定により公告した届出期間内でなければ、することができない。ただし、その届出期間内に請求しなかったことにつき、災害その他やむを得ない事情があると受託者が認めるときは、この限りでない。 (2) A request as referred to in the preceding paragraph may only be made within the period for filing a notification announced in a public notice issued pursuant to the provisions of paragraph (1) or (3) of the preceding Article; provided, however, that this does not apply if the trustee finds a natural disaster or other compelling circumstance to have hindered a person from making a request within the period for filing a notification. ３　前項の規定により災害その他やむを得ない事情があると受託者が認めるときは、あらかじめ運営委員会の意見を聴かなければならない。 (3) Before finding a natural disaster or other compelling circumstance to have hindered a person pursuant to the preceding paragraph, the trustee must hear the opinion of the management committee. ４　第一項の規定により支払をすべき金額が政令で定める金額を超えるときは、同項の規定にかかわらず、当該政令で定める金額の支払を行うものとする。 (4) Notwithstanding paragraph (1), if the amount payable pursuant to that paragraph exceeds the amount specified by Cabinet Order, the trustee is to pay the amount specified by Cabinet Order. ５　第一項又は前項の規定により各加入者に支払を行うべき金額の合計額が加入者保護信託の信託財産を超えるときは、第一項又は前項の規定にかかわらず、第一項又は前項の規定により各加入者に支払を行うべき金額の割合に応じて支払を行うものとする。 (5) Notwithstanding paragraph (1) or the preceding paragraph, if the total of the amounts payable to all Participants pursuant to the provisions of paragraph (1) and the preceding paragraph exceeds the amount of trust property in the Participants Protection Trust, payment is to be issued in proportion to the part of the amount that is payable to each Participant pursuant to the provisions of paragraph (1) and the preceding paragraph. ６　受託者は、第一項又は前二項の規定により支払を行ったときは、その支払を行った金額に応じ、当該支払に係る補償対象債権（当該支払に係る補償対象債権が破産直近上位機関等の保証債務に係る債権である場合にあっては、当該保証債務に係る主たる債務者に対する誤記載等債権）を取得する。 (6) Once a trustee issues a payment pursuant to the provisions of paragraph (1) or the preceding two paragraphs, it acquires the compensable claim subject to the payment (or acquires a claim due to erroneous entry or recording against the principal obligor of the guarantee obligation, if the compensable claim subject to the payment is a claim that involves a guarantee obligation of the bankrupt current or former immediately superior institution) in proportion to the amount paid. （運営委員会の指図） (Management Committee Instructions) 第六十一条　受託者は、前条第一項、第四項又は第五項の規定により補償対象債権に係る支払を行うときは、運営委員会に対してその支払の指図を求めなければならない。この場合において、運営委員会は、速やかに、補償対象債権の確認を行い、指図を行わなければならない。 Article 61 Before issuing a payment against a compensable claim pursuant to the provisions of paragraph (1), (4) or (5) of the preceding Article, the trustee must ask for payment instructions from the management committee. In such a case, the management committee must promptly verify the compensable claim and issue instructions. （所得税法等の適用） (Application of the Income Tax Act) 第六十一条の二　加入者が、補償対象債権に係る第六十条第一項の支払を受けたときは、その支払を受けた時に、その支払を受けた金額により、当該加入者から当該支払をした受託者に対し当該支払に係る補償対象債権（当該補償対象債権のうち当該支払をしたことにより当該受託者が取得した部分に限る。）に係る社債等の譲渡があったものとみなして、所得税法（昭和四十年法律第三十三号）その他の所得税に関する法令の規定を適用する。 Article 61-2 (1) If a Participant is paid as referred to in Article 60, paragraph (1) based on a compensable claim, the Bond or Other Security underlying the paid compensable claim (but only the part of the compensable claim that the trustee has acquired based on that payment) is deemed to transfer from the Participant to the trustee that issues the payment, at the time the Participant is paid and for the amount of money paid thereto, and the provisions of the Income Tax Act (Act No. 33 of 1965) and other laws and regulations on income taxes apply. ２　前項の規定の適用がある場合における租税特別措置法（昭和三十二年法律第二十六号）第四条の二及び第四条の三の規定の特例の適用に関し必要な事項は、政令で定める。 (2) Cabinet Order prescribes the necessary particulars concerning the application of the special provisions of Article 4-2 and Article 4-3 of the Act on Special Measures on Taxation (Act No. 26 of 1957) when the provisions of the preceding paragraph apply. 第三節　負担金 Section 3 Dues （振替機関等の加入者保護信託への負担金の支払） (Book-Entry Transfer and Account Management Institutions' Payment of Dues to a Participants Protection Trust) 第六十二条　振替機関等（第四十四条第一項第十三号に掲げる者を除く。第六十四条第一項において同じ。）は、主務省令で定めるところにより、加入者保護信託の信託財産とするための金銭（以下この節において「負担金」という。）を、受託者に対して支払わなければならない。 Article 62 (1) A Book-Entry Transfer Institution, etc. (other than one as set forth in Article 44, paragraph (1), item (xiii); the same applies in Article 64, paragraph (1)) must pay monies to a trustee to add to the trust property of a Participants Protection Trust (hereinafter referred to as a "dues" in this Section), pursuant to the provisions of Ordinance of the Competent Ministry. ２　第五十一条第一項本文の規定により加入者保護信託契約を締結した振替機関が当該加入者保護信託契約締結時に加入者保護信託の信託財産として信託した金銭は、負担金とみなす。 (2) Monies that a Book-Entry Transfer Institution places in trust and which become part of the trust property of a Participants Protection Trust at the time it concludes a participants protection trust contract pursuant to the provisions of the main clause of Article 51, paragraph (1) are deemed to be dues. （負担金の額） (Amount of Dues) 第六十三条　負担金の額は、主務省令で定める基準に従い、振替機関の業務規程において定める算定方法により算定される額とする。 Article 63 (1) The amount of dues is calculated using the calculation method prescribed in the operational rules of the Book-Entry Transfer Institution in accordance with the standards prescribed by Ordinance of the Competent Ministry. ２　主務大臣は、負担金が公平に負担され、かつ、加入者保護信託の信託財産が十分に確保されるよう適切な監督を行わなければならない。 (2) The competent minister must exercise the appropriate supervision so that dues are imposed fairly and sufficient trust property is secured for the Participants Protection Trust. 第六十四条　振替機関等は、負担金を振替機関の業務規程の定める支払期限までに支払わない場合には、加入者保護信託の信託財産として受託者に対し、延滞金を支払わなければならない。 Article 64 (1) If a Book-Entry Transfer Institution, etc. fails to pay dues by the due date prescribed in its operational rules, it must pay a late payment charge to the trustee which becomes part of the trust property of the Participants Protection Trust. ２　前項の延滞金の額は、未払の負担金の額に支払期限の翌日からその支払の日までの日数に応じ年十四・五パーセントの割合を乗じて計算した金額とする。 (2) The late payment charge referred to in the preceding paragraph is calculated by multiplying the unpaid dues by an annual rate of 14.5%, based on the number of days in the period running from the day after the due date to the date of payment. 第四節　雑則 Section 4 Miscellaneous Provisions （公益信託ニ関スル法律の準用） (Mutatis Mutandis Application of the Act on Charitable Trusts) 第六十五条　公益信託ニ関スル法律（大正十一年法律第六十二号）第四条第二項及び第五条から第九条までの規定は、加入者保護信託について準用する。 Article 65 The provisions of Article 4, paragraph (2) and Articles 5 to 9 inclusive of the Act on Charitable Trusts (Act No. 62 of 1922) apply mutatis mutandis to a Participants Protection Trust. （破産直近上位機関等に係る配当の通知等に関する通知） (Notifying the Trustee of a Distribution Notice concerning the Bankrupt Current or Former Immediately Superior Institution) 第六十五条の二　破産直近上位機関等の破産手続において、破産法第百九十七条第一項（同法第二百九条第三項において準用する場合を含む。）若しくは第二百四条第二項の規定による通知をしたとき、又は同法第二百八条第一項の規定による許可を受けたときは、破産管財人は、その旨を受託者に通知しなければならない。 Article 65-2 If a bankruptcy trustee issues a notice under Article 197, paragraph (1) (including as applied mutatis mutandis pursuant to Article 209, paragraph (3)) or Article 204, paragraph (2) of the Bankruptcy Act or receives approval under Article 208, paragraph (1) of that Act in the course of the bankruptcy proceedings of a bankrupt current or former immediately superior institution, the bankruptcy trustee must notify the trustee of the Participants Protection Trust of this. 第四章　社債の振替 Chapter IV Book Entry Trasfer of Corporate Bonds 第一節　通則 Section 1 General Rules （権利の帰属） (Ownership of Rights) 第六十六条　次に掲げる社債で振替機関が取り扱うもの（以下この章において「振替社債」という。）についての権利（第七十三条に規定する利息の請求権を除く。）の帰属は、この章の規定による振替口座簿の記載又は記録により定まるものとする。 Article 66 The ownership of rights (other than a claim for interest prescribed in Article 73) under a corporate bond as set forth below which is handled by a Book-Entry Transfer Institution (hereinafter referred to as a "book-entry transfer corporate bond" in this Chapter) is established by the entries or records in a book-entry transfer account register as under the provisions of this Chapter: 一　次に掲げる要件のすべてに該当する社債（第八十三条において「短期社債」という。） (i) a corporate bond that satisfies all of the following requirements (referred to as a "short-term corporate bond" in Article 83): イ　各社債の金額が一億円を下回らないこと。 (a) the amount of each corporate bond is no less than one hundred million yen; ロ　元本の償還について、社債の総額の払込みのあった日から一年未満の日とする確定期限の定めがあり、かつ、分割払の定めがないこと。 (b) provisions have been made establishing a fixed due date for the redemption of the principal that is within one year from the day on which the total amount for the corporate bonds is paid in, and no provisions have been made for payment by installment; ハ　利息の支払期限を、ロの元本の償還期限と同じ日とする旨の定めがあること。 (c) provisions have been made establishing that the due date for the payment of interest is the same day as the due date for the redemption of the principal as referred to in (b); ニ　担保付社債信託法（明治三十八年法律第五十二号）の規定により担保が付されるものでないこと。 (d) the bond is not secured by collateral pursuant to the provisions of the Secured Bonds Trust Act (Act No. 52 of 1905). 二　当該社債の発行の決定において、当該決定に基づき発行する社債の全部についてこの法律の規定の適用を受けることとする旨を定めた社債 (ii) a corporate bond that is provided for in a decision to issue corporate bonds establishing that all corporate bonds issued based on that decision will be subject to the application of this Act. （社債券の不発行） (Non-issuance of Corporate Bond Certificates) 第六十七条　振替社債については、社債券を発行することができない。 Article 67 (1) Corporate bond certificates may not be issued for book-entry transfer corporate bonds. ２　振替社債の社債権者は、当該振替社債を取り扱う振替機関が第二十二条第一項の規定により第三条第一項の指定を取り消された場合若しくは第四十一条第一項の規定により当該指定が効力を失った場合であって当該振替機関の振替業を承継する者が存しないとき、又は当該振替社債が振替機関によって取り扱われなくなったときは、前項の規定にかかわらず、発行者に対し、社債券の発行を請求することができる。 (2) Notwithstanding the preceding paragraph, if a Book-Entry Transfer Institution that handles book-entry transfer corporate bonds has its Article 3, paragraph (1) designation rescinded pursuant to the provisions of Article 22, paragraph (1) or its designation ceases to be effective pursuant to the provisions of Article 41, paragraph (1) and there is no person to succeed to the Book-Entry Transfer Services thereof; or if a Book-Entry Transfer Institution that handles book-entry transfer corporate bonds ceases to handle those book-entry transfer corporate bonds; the holder of such a book-entry transfer corporate bond may ask the issuer to issue a corporate bond certificate. ３　前項の社債券は、無記名式とする。 (3) A corporate bond certificate as referred to in the preceding paragraph is to be in bearer form. 第二節　振替口座簿 Section 2 Book-Entry Transfer Account Registers （振替口座簿の記載又は記録事項） (Information Required to Be Entered or Recorded in a Book-Entry Transfer Account Register) 第六十八条　振替口座簿は、各加入者の口座ごとに区分する。 Article 68 (1) A book-entry transfer account register is subdivided, with an account for each Participant. ２　振替口座簿中の口座管理機関の口座は、次に掲げるものに区分する。 (2) The account of an Account Management Institution in a book-entry transfer account register is subdivided as follows: 一　当該口座管理機関が振替社債についての権利を有するものを記載し、又は記録する口座（以下この章において「自己口座」という。） (i) an account in which entries or records are created for book-entry transfer corporate bonds under which the Account Management Institution holds rights (hereinafter referred to as the institution's "own account" in this Chapter); 二　当該口座管理機関又はその下位機関の加入者が振替社債についての権利を有するものを記載し、又は記録する口座（以下この章において「顧客口座」という。） (ii) an account in which entries or records are created for book-entry transfer corporate bonds under which the Participants of the Account Management Institution or of its Subordinate Institution hold rights (hereinafter referred to as a "customer account" in this Chapter). ３　振替口座簿中の各口座（顧客口座を除く。）には、次に掲げる事項を記載し、又は記録する。 (3) Entries or records giving the following information are made for each account (other than customer accounts) in a book-entry transfer account register: 一　加入者の氏名又は名称及び住所 (i) the name and address of the Participant; 二　発行者の商号及び振替社債の種類（以下この章において「銘柄」という。） (ii) the issuer's trade name and the type of book-entry transfer corporate bond (hereinafter referred to as the "issue" in this Chapter); 三　銘柄ごとの金額（次号に掲げるものを除く。） (iii) the amount of book-entry transfer corporate bonds, by issue (other than as set forth in the following item); 四　加入者が質権者であるときは、その旨及び質権の目的である振替社債の銘柄ごとの金額 (iv) that the Participant in question is a pledgee, if this is the case; and the amount of book-entry transfer corporate bonds that have been pledged thereto, by issue; 五　加入者が信託の受託者であるときは、その旨及び前二号の金額のうち信託財産であるものの金額 (v) that the Participant in question is the trustee of a trust, if this is the case; and the amount of the book-entry transfer corporate bonds as referred to in the preceding two items which constitute trust property; 六　その他政令で定める事項 (vi) other information specified by Cabinet Order. ４　振替口座簿中の顧客口座には、次に掲げる事項を記載し、又は記録する。 (4) Entries or records giving the following information are made for each customer account in a book-entry transfer account register: 一　前項第一号及び第二号に掲げる事項 (i) the information set forth in items (i) and (ii) of the preceding paragraph; 二　銘柄ごとの金額 (ii) the amount of book-entry transfer corporate bonds, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ５　振替機関が機関口座を開設する場合には、振替口座簿に機関口座の区分を設け、次に掲げる事項を記載し、又は記録する。 (5) If a Book-Entry Transfer Institution opens an Institution-Held Account, it must create a subdivision for that account in the book-entry transfer account register and enter or record the following information: 一　銘柄 (i) the issue; 二　銘柄ごとの金額 (ii) the amount of book-entry transfer corporate bonds, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ６　振替口座簿は、電磁的記録（主務省令で定めるものに限る。）で作成することができる。 (6) A book-entry transfer account register may be created as an electronic or magnetic record (limited to one as specified by Ordinance of the Competent Ministry). （振替社債の発行時の新規記載又は記録手続） (Creating New Entries or Records upon Issuance of Book-Entry Transfer Corporate Bonds) 第六十九条　特定の銘柄の振替社債の発行者は、当該振替社債を発行した日以後遅滞なく、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 69 (1) The issuer of book-entry transfer corporate bonds of a particular issue must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information without delay after the date on which it issues those book-entry transfer corporate bonds: 一　当該発行に係る振替社債の銘柄 (i) the issue of book-entry transfer corporate bonds that it has issued; 二　前号の振替社債の社債権者又は質権者である加入者の氏名又は名称 (ii) the names of the Participants that constitute the holders and pledgees of book-entry transfer corporate bonds as referred to in the preceding item; 三　前号の加入者のために開設された第一号の振替社債の振替を行うための口座 (iii) the accounts opened for the Participants referred to in the preceding item, in which book entries can be made for book-entry transfer corporate bonds as referred to in item (i); 四　加入者ごとの第一号の振替社債の金額（次号に掲げるものを除く。） (iv) the amount of book-entry transfer corporate bonds as referred to in item (i) for each Participant (other than as set forth in the following item); 五　加入者が質権者であるときは、その旨及び質権の目的である第一号の振替社債の金額 (v) that a Participant is a pledgee, if this is the case; and the amount of book-entry transfer corporate bonds as referred to in item (i) that have been pledged thereto; 六　加入者が信託の受託者であるときは、その旨並びに第四号及び前号の金額のうち信託財産であるものの金額 (vi) that a Participant is the trustee of a trust, if this is the case; and the amount of book-entry transfer corporate bonds as referred to in item (iv) and the preceding item which constitute trust property; 七　第一号の振替社債の総額その他の主務省令で定める事項 (vii) the total amount of book-entry transfer corporate bonds as referred to in item (i) and other information specified by Ordinance of the Competent Ministry. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替社債の銘柄について、次に掲げる措置を執らなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately take the following measures for the book-entry transfer corporate bonds of the issue about which it has been notified: 一　当該振替機関が前項第三号の口座を開設したものである場合には、次に掲げる記載又は記録 (i) create the following entries or records, if the Book-Entry Transfer Institution is the one that opened the account referred to item (iii) of the preceding paragraph: イ　当該口座の前条第三項第三号に掲げる事項を記載し、又は記録する欄（以下この章において「保有欄」という。）における前項第二号の加入者（同号の社債権者であるものに限る。）に係る同項第四号の金額の増額の記載又は記録 (a) an entry or record showing an increase equal to the amount referred to in item (iv) of the preceding paragraph for a Participant as referred to in item (ii) of that paragraph (but only one that is a bondholder as referred to in that item), in the column of the account where the information set forth in paragraph (3), item (iii) of the preceding Article is entered or recorded (hereinafter referred to as the "holdings column" in this Chapter); ロ　当該口座の前条第三項第四号に掲げる事項を記載し、又は記録する欄（以下この章において「質権欄」という。）における前項第二号の加入者（同号の質権者であるものに限る。）に係る同項第五号の金額の増額の記載又は記録 (b) an entry or record showing an increase equal to the amount referred to in item (v) of the preceding paragraph for a Participant as referred to in item (ii) of that paragraph (but only one that is a pledgee as referred to in that item), in the column of the account where the information set forth in paragraph (3), item (iv) of the preceding Article is entered or recorded (hereinafter referred to as the "pledge column" in this Chapter); ハ　当該口座における前項第六号の信託財産であるものの金額の増額の記載又は記録 (c) an entry or record in the account showing an increase equal to the amount of the book-entry transfer corporate bonds that constitute trust property as referred to in item (vi) of the preceding paragraph. 二　当該振替機関が前項第三号の口座を開設したものでない場合には、その直近下位機関であって同項第二号の加入者の上位機関であるものの口座の顧客口座における当該加入者に係る同項第四号の金額と同項第五号の金額を合計した金額の増額の記載又は記録及び当該直近下位機関に対する同項第一号から第六号までに掲げる事項の通知 (ii) create an entry or record showing an increase equal to the total of the amounts referred to in items (iv) and (v) of the preceding paragraph, for a Participant as referred to in item (ii) of that paragraph, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution's Immediately Subordinate Institutions is the Superior Institution of that Participant, and notify the Immediately Subordinate Institution of the information set forth in items (i) to (vi) inclusive of that paragraph, if the Book-Entry Transfer Institution is not the one that opened the account referred to item (iii) of the preceding paragraph. ３　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (3) If an Account Management Institution is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding paragraph apply mutatis mutandis to the Account Management Institution that has been so notified. （会社が社債権者等の口座を知ることができない場合に関する手続） (Procedures If a Company Cannot Find the Account of a Bondholder) 第六十九条の二　会社が特定の銘柄の振替社債を交付しようとする場合において、当該振替社債の社債権者又は質権者のために開設された振替社債の振替を行うための口座を知ることができないときは、当該会社（新設合併に際して振替社債を交付する場合その他の主務省令で定める場合にあっては、当該会社に準ずる者として主務省令で定めるもの。以下この条において「通知者」という。）は、次に掲げる事項を第一号の一定の日の一月前までに当該振替社債の社債権者又は質権者となるべき者として主務省令で定めるものに通知しなければならない。 Article 69-2 (1) If a company seeks to deliver book-entry transfer corporate bonds of a particular issue but is unable to find an account that has been opened for the holder or pledgee of those bonds in which book entries can be made for book-entry transfer corporate bonds, the company (or the person specified by Ordinance of the Competent Ministry as being equivalent to such a company, if it is delivering book-entry transfer corporate bonds at the time of a consolidation-type merger or in any other case specified by Ordinance of the Competent Ministry; hereinafter referred to as the "notifier" in this Article) must notify the person that Ordinance of the Competent Ministry prescribes as the one that will become the holder or pledgee of those book-entry transfer corporate bonds of the following information, by one month prior to the fixed date referred to in item (i): 一　会社が一定の日における当該振替社債の社債権者（質権者があるときは、その質権の目的である社債の社債権者を除く。）及び当該質権者について前条第一項の通知又は振替の申請をする旨 (i) that the company will notify the relevant party as referred to in paragraph (1) of the preceding Article or apply for a book-entry transfer to be made for the holder (other than the holder of corporate bonds underlying a pledge, if there is a pledgee) or pledgee of the book-entry transfer corporate bonds on a fixed date; 二　前号の社債権者又は質権者のために開設された当該振替社債の振替を行うための口座（第三項本文の申出により振替機関等が開設した口座を除く。）を同号の一定の日までに通知者に通知すべき旨 (ii) that the notifier must be notified of the account opened for the bondholder or pledgee referred to in the preceding item (other than an account opened by a Book-Entry Transfer Institution, etc. based on a request as referred to in the main clause of paragraph (3)) in which book entries can be made for the book-entry transfer corporate bonds, by the fixed date referred to in that item; 三　第三項本文の申出により口座を開設する振替機関等の氏名又は名称及び住所 (iii) the name and address of the Book-Entry Transfer Institution, etc. that opens accounts based on requests as referred to in the main clause of paragraph (3); 四　その他主務省令で定める事項 (iv) other information specified by Ordinance of the Competent Ministry. ２　前項の通知者が同項の会社以外の者である場合には、当該通知者は、同項第一号の一定の日において、当該会社に対し、同号の社債権者又は質権者が通知した同項第二号の口座を通知しなければならない。 (2) If the notifier referred to in the preceding paragraph is a person other than a company as referred to in that paragraph, the notifier must notify that company, on the fixed date referred to in item (i) of that paragraph, of the account referred to in item (ii) of that paragraph of which the bondholder or pledgee referred to in that item has notified it. ３　第一項第一号の社債権者又は質権者が同号の一定の日までに同項第二号の口座を通知者に通知しなかった場合には、会社は、同項第三号の振替機関等に対して当該社債権者又は当該質権者のために振替社債の振替を行うための口座（以下この章において「特別口座」という。）の開設の申出をしなければならない。ただし、当該会社が当該社債権者又は当該質権者のために開設の申出をした特別口座があるときは、この限りでない。 (3) If a bondholder or pledgee as referred to paragraph (1), item (i) does not notify the notifier of an account as referred to in item (ii) of that paragraph by the fixed date referred to in item (i) of that paragraph, the company must request the Book-Entry Transfer Institution, etc. referred to in item (iii) of that paragraph to open an account for the bondholder or pledgee in which book entries can be made for book-entry transfer corporate bonds (hereinafter referred to as a "special account"); provided, however, that this does not apply if there is a special account open that the company has requested be opened for the bondholder or pledgee. ４　会社が第一項の振替社債に係る社債の発行者である場合において、同項第一号の一定の日までに第十三条第一項の同意を与えていないときは、速やかに、当該社債について振替機関に同項の同意を与えなければならない。 (4) If a company is the issuer of corporate bonds that constitute book-entry transfer corporate bonds as referred to paragraph (1) but has not given the consent referred to in Article 13, paragraph (1) by the fixed date referred to in paragraph (1), item (i), it must promptly give the consent referred to in Article 13, paragraph (1) to the Book-Entry Transfer Institution with respect to those corporate bonds. ５　第一項に規定する場合において、会社が前条第一項の通知をするときは、第一項第一号の社債権者又は質権者から通知を受けた同項第二号の口座（当該通知がないときは、当該会社が開設の申出をした特別口座）を同条第一項第三号の口座として同項の通知をしなければならない。 (5) In the case prescribed in paragraph (1), when the company notifies the relevant party as referred to in paragraph (1) of the preceding Article, it must use the account referred to in paragraph (1), item (ii) of which it is notified by the bondholder or pledgee referred to in paragraph (1), item (i) (or the special account that the company has requested be opened, if it has not been so notified) as the account referred to in paragraph (1), item (iii) of the preceding Article. 第七十条　特定の銘柄の振替社債について、振替の申請があった場合には、振替機関等は、第四項から第八項までの規定により、当該申請において第三項の規定により示されたところに従い、その備える振替口座簿における減額若しくは増額の記載若しくは記録又は通知をしなければならない。 Article 70 (1) On receiving an application for a book-entry transfer involving book-entry transfer corporate bonds of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (4) to (8) inclusive and as indicated in the application pursuant to the provisions of paragraph (3), must create an entry or record showing a reduction or increase in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、この法律に別段の定めがある場合を除き、振替によりその口座（顧客口座を除く。）において減額の記載又は記録がされる加入者が、その直近上位機関に対して行うものとする。 (2) Unless otherwise prescribed in this Act, the application referred to in the preceding paragraph is something that the Participant in whose account (this excludes a customer account) the book-entry transfer will create an entry or record of a reduction is to file with its Immediately Superior Institution. ３　第一項の申請をする者は、当該申請において、次に掲げる事項を示さなければならない。 (3) A person filing an application as referred to in paragraph (1) must indicate the following information in that application: 一　当該振替において減額及び増額の記載又は記録がされるべき振替社債の銘柄及び金額 (i) the issue and the amount of book-entry transfer corporate bonds for which entries or records showing a reduction and increase will need to be created when the book-entry transfer is effected; 二　前項の加入者の口座において減額の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (ii) whether the reduction will be entered or recorded in the holdings column or the pledge column of the account of the Participant referred to in the preceding paragraph; 三　増額の記載又は記録がされるべき口座（顧客口座を除く。以下この条において「振替先口座」という。） (iii) the account in which the entry or record showing the increase will need to be created (this excludes a customer account; hereinafter referred to as the "transferee account" in this Article); 四　振替先口座（機関口座を除く。）において増額の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (iv) whether the increase will be entered or recorded in the holdings column or the pledge column of the transferee account (this excludes the Institution-Held Account). ４　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (4) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　第二項の加入者の口座の前項第二号の規定により示された保有欄又は質権欄における同項第一号の金額（以下この条において「振替金額」という。）についての減額の記載又は記録 (i) create an entry or record showing a reduction, in the amount referred to in item (i) of the preceding paragraph (hereinafter referred to as the "amount subject to book-entry transfer" in this Article), in either the holdings column or the pledge column of the account of the Participant referred to in paragraph (2), as indicated pursuant to the provisions of item (ii) of the preceding paragraph; 二　当該振替機関等が当該振替に係る共通直近上位機関でない場合には、直近上位機関に対する前項第一号、第三号及び第四号の規定により示された事項の通知 (ii) notify the Immediately Superior Institution of the information indicated pursuant to the provisions of items (i), (iii) and (iv) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is not the Common Immediately Superior Institution involved in the book-entry transfer; 三　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものである場合には、当該振替先口座の前項第四号の規定により示された保有欄又は質権欄（機関口座にあっては、第六十八条第五項第二号に掲げる事項を記載し、又は記録する欄。以下この条において「振替先欄」という。）における振替金額についての増額の記載又は記録 (iii) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in either the holdings column or the pledge column of the transferee account, as indicated pursuant to the provisions of item (iv) of the preceding paragraph (or in the column where the information set forth in Article 68, paragraph (5), item (ii) is entered or recorded, for an Institution-Held Account; hereinafter referred to as the "transferee column"), if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer and is also the one that has opened the transferee account; 四　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替金額についての増額の記載又は記録並びに当該直近下位機関に対する前項第一号、第三号及び第四号の規定により示された事項の通知 (iv) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution, etc.'s Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information indicated pursuant to the provisions of items (i), (iii) and (iv) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer but is not the one that opened the transferee account. ５　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における振替金額についての減額の記載又は記録 (i) create an entry or record showing a reduction equal to the amount subject to book-entry transfer, in the customer account subdivision under the account of the Account Management Institution that has notified it; 二　当該振替機関等が当該振替に係る共通直近上位機関でない場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is not the Common Immediately Superior Institution for the book-entry transfer; 三　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものである場合には、当該振替先口座の振替先欄における振替金額についての増額の記載又は記録 (iii) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in the transferee column of the transferee account, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer and is also the one that has opened the transferee account; 四　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替金額についての増額の記載又は記録及び当該直近下位機関に対する前項第二号の規定により通知を受けた事項の通知 (iv) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution, etc.'s Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer but is not the person that has opened the transferee account. ６　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (6) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ７　第四項第四号又は第五項第四号（前項において準用する場合を含む。以下この項において同じ。）の通知があった場合には、当該通知を受けた口座管理機関は、直ちに、次に掲げる措置を執らなければならない。 (7) Upon being notified as referred to in paragraph (4), item (iv) or paragraph (5), item (iv) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph), the Account Management Institution that has been so notified must immediately take the following measures: 一　当該口座管理機関が振替先口座を開設したものである場合には、当該振替先口座の振替先欄における振替金額についての増額の記載又は記録 (i) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in the transferee column of the transferee account, if the Account Management Institution is the one that opened the transferee account; 二　当該口座管理機関が振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替金額についての増額の記載又は記録及び当該直近下位機関に対する第四項第四号又は第五項第四号の規定により通知を受けた事項の通知 (ii) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Account Management Institution's Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information of which it has been notified pursuant to the provisions of paragraph (4), item (iv) or paragraph (5), item (iv), if the Account Management Institution is not the one that opened the transferee account. ８　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (8) If an Account Management Institution is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding paragraph apply mutatis mutandis to the Account Management Institution that has been so notified. （特別口座に記載又は記録がされた振替社債についての振替手続等に関する特例） (Special Provisions on Making Book-Entries for Book-Entry Transfer Corporate Bonds That Have Been Entered or Recorded in a Special Account) 第七十条の二　加入者は、特別口座に記載され、又は記録された振替社債については、当該加入者又は当該振替社債の発行者の口座以外の口座を振替先口座とする振替の申請をすることができない。 Article 70-2 (1) A Participant may not apply for a book-entry transfer involving a book-entry transfer corporate bond that has been entered or recorded in a special account if the transferee account is other than that of the Participant or that of the issuer of the book-entry transfer corporate bond. ２　特定の銘柄の振替社債に係る第六十九条第一項の通知又は振替の申請の前に合併により消滅する会社の株式を取得した者であって株主名簿に記載又は記録がされていないことを理由として合併に際して当該株式に代わる当該振替社債の交付を受けることができなかったものその他の主務省令で定める者（以下この項において「取得者等」という。）が、当該通知又は当該振替の申請の後に、当該振替社債についての記載又は記録がされた特別口座の加入者と共同して請求をした場合には、発行者は、次に掲げる行為をしなければならない。当該請求をすべきことを当該加入者に命ずる判決であって執行力を有するものの正本若しくは謄本若しくはこれに準ずる書類として主務省令で定めるものを当該取得者等が添付して請求をした場合又は当該取得者等の請求により次に掲げる行為をしても当該加入者その他の利害関係人の利益を害するおそれがない場合として主務省令で定める場合も、同様とする。 (2) If, after the notice referred to in Article 69, paragraph (1) or an application for a book-entry transfer involving book-entry transfer corporate bonds of a particular issue is made, a person that, before that notice or application, acquired shares in a company disappearing in a merger but that cannot be delivered the book-entry transfer corporate bonds that replace those shares at the time of the merger because no entry or record has been made for the person in the shareholder register, or any other person specified by Ordinance of the Competent Ministry (hereinafter referred to as the "acquirer or other such person" in this paragraph) files a joint request together with the Participant in whose special account the book-entry transfer corporate bonds have been entered or recorded, the issuer must take the following actions. The same applies if the acquirer or other such person files a request accompanied by an authenticated copy or certified copy of an enforceable judgment that orders the Participant to file such a request or accompanied by any other paper document specified by Ordinance of the Competent Ministry as being equivalent thereto, and the same also applies in cases prescribed by Ordinance of the Competent Ministry as those in which the interests of the Participant and other interested persons are unlikely to be prejudiced even if the issuer takes the following actions as requested by the acquirer or other such person: 一　当該取得者等のための第六十九条の二第三項本文の申出 (i) filing a request as referred to in the main clause of Article 69-2, paragraph (3) for the acquirer or other such person; 二　前号の申出により開設された口座を振替先口座とする当該振替社債についての振替の申請 (ii) filing an application for the book-entry transfer of those book-entry transfer corporate bonds in the transferee account that has been opened as per the request referred to in the preceding item. ３　特別口座の開設の申出をした発行者以外の加入者は、当該特別口座を振替先口座とする振替の申請をすることができない。 (3) A Participant other than the issuer that has requested for a special account to be opened may not apply for a book-entry transfer with the special account as the transferee account. 第七十一条　特定の銘柄の振替社債について、抹消の申請があった場合には、振替機関等は、第四項から第六項までの規定により、当該申請において第三項の規定により示されたところに従い、その備える振替口座簿における減額の記載若しくは記録又は通知をしなければならない。 Article 71 (1) On receiving an application for the deletion of a book-entry transfer corporate bond of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (4) to (6) inclusive and as indicated in the application pursuant to the provisions of paragraph (3), must create an entry or record showing a reduction in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、抹消によりその口座（顧客口座を除く。）において減額の記載又は記録がされる加入者が、その直近上位機関に対して行うものとする。 (2) The application referred to in the preceding paragraph is something that the Participant in whose account (this excludes a customer account) the reduction resulting from the deletion will be entered or recorded is to file with its Immediately Superior Institution. ３　第一項の申請をする加入者（以下この条において「申請人」という。）は、当該申請において、次に掲げる事項を示さなければならない。 (3) A Participant filing an application as referred to in paragraph (1) (hereinafter referred to as the "applicant" in this Article) must indicate the following information in that application: 一　当該抹消において減額の記載又は記録がされるべき振替社債の銘柄及び金額 (i) the issue and the amount of book-entry transfer corporate bonds for which an entry or record showing the occurrence of a reduction will need to be created when the deletion is effected; 二　当該申請人の口座において減額の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (ii) whether the reduction will be entered or recorded in the holdings column or the pledge column of the applicant's account. ４　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (4) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　申請人の口座の前項第二号の規定により示された保有欄又は質権欄における同項第一号の金額についての減額の記載又は記録 (i) create an entry or record showing a reduction equal to the amount referred to in item (i) of the preceding paragraph, in either the holdings column or pledge column of the applicant's account, as indicated pursuant to the provisions of item (ii) of the preceding paragraph; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項第一号の規定により示された事項の通知 (ii) notify the Immediately Superior Institution of the information indicated pursuant to the provisions of item (i) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ５　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における第三項第一号の金額についての減額の記載又は記録 (i) create an entry or record showing a reduction equal to the amount referred to in paragraph (3), item (i), in the customer account subdivision under the account of the Account Management Institution that has notified it; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ６　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (6) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ７　発行者は、社債権者又は質権者のために社債管理者又は担保付社債信託法第二条第一項に規定する信託契約の受託会社（次項において「社債管理者等」という。）に対して振替社債の償還をする場合を除くほか、社債権者又は質権者に対し、振替社債の償還をするのと引換えにその口座における当該振替社債の銘柄についての当該償還に係る振替社債の金額と同額の抹消をその直近上位機関に対して申請することを請求することができる。 (7) Unless an issuer goes through a corporate bond manager or a trust company under a trust agreement as prescribed in Article 2, paragraph (1) of the Secured Bonds Trust Act (referred to as a "bond manager or similar person" in the following paragraph) to redeem book-entry transfer corporate bonds for a bondholder or pledgee, the issuer may demand that, in exchange for the issuer redeeming book-entry transfer corporate bonds, the bondholder or pledgee file an application with its Immediately Superior Institution to enter a deletion for the book-entry transfer corporate bonds of that issue which appear on its account, deleting the same amount from the account as the amount of the book-entry transfer corporate bonds that are being redeemed. ８　前項の規定は、社債権者又は質権者のために振替社債の償還を受けた社債管理者等が当該社債権者又は当該質権者に対し当該償還額の支払をする場合について準用する。 (8) The provisions of the preceding paragraph apply mutatis mutandis when a bond manager or similar person through which corporate bonds are redeemed for a bondholder or pledgee pays the amount so redeemed to the bondholder or pledgee. （記載又は記録の変更手続） (Changing Entries or Records) 第七十二条　振替機関等は、その備える振替口座簿について、第六十八条第三項各号、第四項各号又は第五項各号に掲げる事項につき変更が生じたことを知ったときは、直ちに、当該振替口座簿にその記載又は記録をしなければならない。 Article 72 If a Book-Entry Transfer Institution, etc. learns of a change having arisen with respect to information as set forth in one of the items of Article 68, paragraph (3), (4) or (5) in connection with the book-entry transfer account register that it maintains, it must immediately enter or record the change in the book-entry transfer account register. 第三節　振替の効果等 Section 3 Effect of Book Entry Trasfer （振替社債の譲渡） (Transfer of Book-Entry Transfer Corporate Bonds) 第七十三条　振替社債（差押えを受けることなく弁済期が到来した利息の請求権を除く。次条から第七十七条までにおいて同じ。）の譲渡は、振替の申請により、譲受人がその口座における保有欄（機関口座にあっては、第六十八条第五項第二号に掲げる事項を記載し、又は記録する欄）に当該譲渡に係る金額の増額の記載又は記録を受けなければ、その効力を生じない。 Article 73 A transfer of book-entry transfer corporate bonds (other than a claim for interest due free from seizure; the same applies in the following Article through Article 77) does not take effect unless the transferee has had an entry or record created in the holdings column of its account (or in the column where the information set forth in Article 68, paragraph (5), item (ii) is entered or recorded, for the Institution-Held Account), based on an application for book-entry transfer, showing an increase equal to the amount of book-entry transfer corporate bonds subject to the transfer. （振替社債の質入れ） (Pledges of Book-Entry Transfer Corporate Bonds) 第七十四条　振替社債の質入れは、振替の申請により、質権者がその口座における質権欄に当該質入れに係る金額の増額の記載又は記録を受けなければ、その効力を生じない。 Article 74 A pledge of book-entry transfer corporate bonds does not take effect unless the pledgee has had an entry or record created in the pledge column of its account, based on an application for book-entry transfer, showing an increase equal to the amount of the book-entry transfer corporate bonds subject to the pledge. （信託財産に属する振替社債についての対抗要件） (Requirement for Perfection of Book-Entry Transfer Corporate Bonds Which Are Trust Property) 第七十五条　振替社債については、第六十八条第三項第五号の規定により当該社債が信託財産に属する旨を振替口座簿に記載し、又は記録しなければ、当該社債が信託財産に属することを第三者に対抗することができない。 Article 75 (1) Unless an entry or record has been created for a book-entry transfer corporate bond in a book-entry transfer account register pursuant to the provisions of Article 68, paragraph (3), item (v), indicating that the bond is trust property, it is not permissible to assert against a third party that the bond is trust property. ２　前項に規定する振替口座簿への記載又は記録は、政令で定めるところにより行う。 (2) An entry or record in a book-entry transfer account register as prescribed in the preceding paragraph is created pursuant to the provisions of Cabinet Order. （加入者の権利推定） (Participants' Presumed Rights) 第七十六条　加入者は、その口座（口座管理機関の口座にあっては、自己口座に限る。）における記載又は記録がされた振替社債についての権利を適法に有するものと推定する。 Article 76 A Participant is presumed to be the lawful holder of the rights under a book-entry transfer corporate bond that has been entered or recorded in the account thereof (but only in its own account, if the Participant is an Account Management Institution). 第七十七条　振替の申請によりその口座（口座管理機関の口座にあっては、自己口座に限る。）において特定の銘柄の振替社債についての増額の記載又は記録を受けた加入者（機関口座を有する振替機関を含む。）は、当該銘柄の振替社債についての当該増額の記載又は記録に係る権利を取得する。ただし、当該加入者に悪意又は重大な過失があるときは、この限りでない。 Article 77 A Participant (or a Book-Entry Transfer Institution with an Institution-Held Account) that has had an entry or record created in its account (but only in its own account, if it is an Account Management Institution), based on an application for book-entry transfer, showing an increase in book-entry transfer corporate bonds of a particular issue acquires the rights associated with the entry or record showing the increase in the book-entry transfer corporate bonds of that issue; provided, however that this does not apply if the Participant has acted in bad faith or with gross negligence. （超過記載又は記録がある場合の振替機関の義務） (Book-Entry Transfer Institutions' Obligations If There Are Entries or Records of Overages) 第七十八条　前条の規定による振替社債の取得によりすべての社債権者の有する同条に規定する銘柄の振替社債の総額が当該銘柄の振替社債の発行総額（償還済みの額を除く。）を超えることとなる場合において、第一号の合計額が第二号の発行総額を超えるときは、振替機関は、その超過額（第一号の合計額から第二号の発行総額を控除した額をいう。）に達するまで、当該銘柄の振替社債を取得する義務を負う。 Article 78 (1) If the total amount of book-entry transfer corporate bonds of a particular issue that all bondholders hold based on acquisitions of book-entry transfer corporate bonds under the preceding Article comes to exceed the total issued amount (other than any amount that has been redeemed) of book-entry transfer corporate bonds of that issue, and the aggregate amount referred to in item (i) exceeds the total issued amount referred to in item (ii), the Book-Entry Transfer Institution has a duty to acquire book-entry transfer corporate bonds in that issue until its holdings reach the amount of the overage (meaning the aggregate amount referred to in item (i), less the total issued amount referred to in item (ii)): 一　振替機関の備える振替口座簿における振替機関の加入者の口座に記載され、又は記録された当該銘柄の振替社債の金額の合計額 (i) the aggregate amount of book-entry transfer corporate bonds of that issue which have been entered or recorded in the accounts of the Participants of the Book-Entry Transfer Institution, in the book-entry transfer account register maintained by that Book-Entry Transfer Institution; 二　当該銘柄の振替社債の発行総額（償還済みの額を除く。） (ii) the total issued amount (other than any amount that has been redeemed) of book-entry transfer corporate bonds of that issue. ２　前項第一号に規定する金額は、同号に規定する口座における増額又は減額の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合において、前条の規定により当該記載又は記録に係る金額の振替社債を取得した者のないことが証明されたときは、当該記載又は記録がなかったとした場合の金額とする。 (2) If there is any amount as prescribed in item (i) of the preceding paragraph for which an entry or record showing an increase or reduction has been created in an account as prescribed in that item, but the rights associated with that entry or record have not arisen, been transferred, or been extinguished, and it is proven that nobody has acquired book-entry transfer corporate bonds pursuant to the provisions of the preceding Article in the amount for which the entry or record has been created, that amount is treated as if the entry or record had not been created. ３　振替機関は、第一項の規定により振替社債を取得したときは、直ちに、発行者に対し、当該振替社債について債務の全部を免除する旨の意思表示をする義務を負う。 (3) Once a Book-Entry Transfer Institution acquires book-entry transfer corporate bonds pursuant to the provisions of paragraph (1), it has a duty to immediately manifest its intention to the issuer to be bound by its release of the issuer from all obligations related to those book-entry transfer corporate bonds. ４　前項に規定する振替社債についての権利は、同項の規定により免除の意思表示がされたときは、消滅する。 (4) The rights under the book-entry transfer corporate bonds prescribed in the preceding paragraph are extinguished once an intention to be bound by a release is manifested pursuant to that paragraph. ５　振替機関は、振替社債について第三項の規定により免除の意思表示を行ったときは、直ちに、当該振替社債について振替口座簿の抹消を行わなければならない。 (5) Once a Book-Entry Transfer Institution manifests its intention to be bound by a release pursuant to the provisions of paragraph (3) with respect to book-entry transfer corporate bonds, it must immediately enter deletions for those book-entry transfer corporate bonds in the book-entry transfer account register. （超過記載又は記録がある場合の口座管理機関の義務） (Account Management Institutions' Obligations If There Are Entries or Records of Overages) 第七十九条　前条第一項に規定する場合において、第一号の合計額が第二号の金額を超えることとなる口座管理機関があるときは、当該口座管理機関は、発行者に対し、その超過額（第一号の合計額から第二号の金額を控除した額をいう。）に相当する額の当該銘柄の振替社債について債務の全部を免除する旨の意思表示をする義務を負う。 Article 79 (1) In a case as prescribed in paragraph (1) of the preceding Article, if there is an Account Management Institution in connection with which the total amount referred to in item (i) comes to exceed the amount referred to in item (ii), the Account Management Institution has a duty to manifest its intention to the issuer to be bound by its release of the issuer from all obligations related to book-entry transfer corporate bonds of that issue in an amount equal to the overage (meaning the total amount referred to in item (i), less the amount referred to in item (ii)): 一　当該口座管理機関の備える振替口座簿における当該口座管理機関の加入者の口座に記載され、又は記録された当該銘柄の振替社債の金額の合計額 (i) the total amount of book-entry transfer corporate bonds of that issue which have been entered or recorded in the accounts of the Participants of the Account Management Institution, in the book-entry transfer account register maintained by that Account Management Institution; 二　当該口座管理機関の直近上位機関の備える振替口座簿における当該口座管理機関の口座の顧客口座に記載され、又は記録された当該銘柄の振替社債の金額 (ii) the total amount of book-entry transfer corporate bonds of that issue which have been entered or recorded in the customer account subdivision under the account of the Account Management Institution, in the book-entry transfer account register maintained by its Immediately Superior Institution. ２　前条第二項の規定は、次に掲げる事項について準用する。 (2) The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to: 一　前項第一号に規定する金額 (i) the amount prescribed in item (i) of the preceding paragraph; 二　前項第二号に規定する顧客口座における増額又は減額の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合における同号に掲げる金額 (ii) the amount set forth in item (ii) of the preceding paragraph, if an entry or record showing an increase or reduction has been created in a customer account as prescribed in that item but the rights associated with that entry or record have not arisen, been transferred, or been extinguished. ３　第一項の場合において、口座管理機関は、同項に規定する超過額に相当する額の同項に規定する銘柄の振替社債を有していないときは、同項の規定による免除の意思表示をする前に、当該超過額に達するまで、当該銘柄の振替社債を取得する義務を負う。 (3) In a case as referred to in paragraph (1), if the Account Management Institution does not hold book-entry transfer corporate bonds of the issue prescribed in that paragraph in an amount equal to the overage prescribed in that paragraph, it has a duty to acquire book-entry transfer corporate bonds in that issue until its holdings reach the amount of the overage, before manifesting its intention to be bound by a release under the provisions of that paragraph. ４　口座管理機関は、第一項の規定により免除の意思表示をしたときは、直ちに、その直近上位機関に対し、次に掲げる事項を通知しなければならない。 (4) Once an Account Management Institution manifests its intention to be bound by a release pursuant to the provisions of paragraph (1), it must immediately notify its Immediately Superior Institution: 一　当該免除の意思表示をした旨 (i) that it has manifested the intention to be bound by the release; 二　当該免除の意思表示に係る振替社債の銘柄及び金額 (ii) of the issue and the amount of book-entry transfer corporate bonds with respect to which it has manifested the intention to be bound by the release. ５　前項の直近上位機関は、同項の通知を受けたときは、直ちに、同項第二号に掲げる銘柄の振替社債について、その備える振替口座簿における次に掲げる記載又は記録をしなければならない。 (5) Upon being notified as referred to in the preceding paragraph, the Immediately Superior Institution referred to in that paragraph must immediately create the following entries or records regarding book-entry transfer corporate bonds as set forth in item (ii) of that paragraph in the book-entry transfer account register that it maintains: 一　前項の口座管理機関の口座の自己口座における同項第二号に掲げる金額の減額の記載又は記録 (i) an entry or record under the account of the Account Management Institution referred to in that paragraph in the subdivision for the institution's own account, showing the occurrence of a reduction equal to the amount referred to in item (ii) of the preceding paragraph; 二　前号の口座の顧客口座における前項第二号に掲げる金額の増額の記載又は記録 (ii) an entry or record in the customer account subdivision under the account referred to in the preceding item, showing an increase equal to the amount referred to in item (ii) of the preceding paragraph. （振替機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Book-Entry Transfer Transefer Institution's Non-performance of Obligations as Regards Entries or Records of Overages) 第八十条　第七十八条第一項に規定する場合において、同項に規定する振替機関が同項及び同条第三項の義務の全部を履行するまでの間は、発行者は、各社債権者の有する当該銘柄の振替社債のうち第一号の金額が第二号の総額に占める割合を同条第一項に規定する超過額（同条第三項の義務の一部が履行されたときは、当該履行に係る額を控除した額）に乗じた額（以下この条及び第八十五条において「振替機関分制限額」という。）に関する部分について、元本の償還及び利息の支払をする義務を負わない。 Article 80 (1) In a case as prescribed in Article 78, paragraph (1), until the Book-Entry Transfer Institution prescribed in that paragraph fully performs the obligations referred to in that paragraph and paragraph (3) of that Article, the issuer does not have a duty to redeem the principal or pay interest on the part of the book-entry transfer corporate bonds of the relevant issue that any of the bondholders holds which corresponds to the amount arrived at when the percentage of the total amount referred to in item (ii) that the amount referred to in item (i) accounts for is multiplied by the amount of the overage prescribed in paragraph (1) of that Article (or by the amount of the overage less any amount representing partial performance of the obligation referred to in paragraph (3) of that Article) (hereinafter referred to as the "maximum amount ascribable to the book-entry transfer institution" in this Article and Article 85): 一　当該社債権者の有する当該銘柄の振替社債の金額（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の振替社債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該社債権者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替社債についての社債権者に限る。）の次条第一項に規定する口座管理機関分制限額を控除した額） (i) the amount of book-entry transfer corporate bonds of that issue that the bondholder holds (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to book-entry transfer corporate bonds of that issue pursuant to the provisions of paragraph (1) of the preceding Article, the amount of such bonds less the maximum amount ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of that bondholder (but only in respect of the holder of a book-entry transfer corporate bond that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　すべての社債権者の有する当該銘柄の振替社債の総額（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の振替社債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替社債についてのすべての社債権者の次条第一項に規定する口座管理機関分制限額の合計額を控除した額） (ii) the total amount of book-entry transfer corporate bonds of that issue that all bondholders hold (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to book-entry transfer corporate bonds of that issue pursuant to the provisions of paragraph (1) of the preceding Article, the total amount of such bonds less the total of the maximum amounts ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of all of the holders of book-entry transfer corporate bonds that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ２　第七十八条第一項に規定する場合において、同項に規定する振替機関は、各社債権者に対して次に掲げる義務を負う。 (2) In the case prescribed in Article 78, paragraph (1), the Book-Entry Transfer Institution prescribed in that paragraph assumes the following duties toward each bondholder: 一　前項の場合において、各社債権者の有する当該銘柄の振替社債のうち振替機関分制限額に関する部分について、発行者に代わって元本の償還及び利息の支払をする義務 (i) in a case as referred to in the preceding paragraph, the duty to redeem the principal and pay interest, in lieu of the issuer, on the part of the book-entry transfer corporate bonds of the relevant issue that each bondholder holds, up to the maximum amount ascribable to the book-entry transfer institution; 二　前号に掲げるもののほか、第七十八条第一項又は第三項の義務の不履行によって生じた損害の賠償をする義務 (ii) the duty to indemnify the bondholder for any damage caused by non-performance of obligations as referred to in Article 78, paragraph (1) or (3), beyond what is set forth in the preceding item. （口座管理機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Account Management Institutions' Non-performance of Obligations as Regards Entries or Records of Overages) 第八十一条　第七十九条第一項に規定する場合において、同項に規定する口座管理機関が同項及び同条第三項の義務の全部を履行するまでの間は、発行者は、社債権者（当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替社債についての社債権者に限る。）の有する当該銘柄の振替社債のうち第一号の金額が第二号の総額に占める割合を同条第一項に規定する超過額（同項の義務の一部が履行されたときは、当該履行に係る額を控除した額）に乗じた額（以下この条及び第八十五条において「口座管理機関分制限額」という。）に関する部分について、元本の償還及び利息の支払をする義務を負わない。 Article 81 (1) In a case as prescribed in Article 79, paragraph (1), until the Account Management Institution prescribed in that paragraph fully performs the obligations referred to in that paragraph and paragraph (3) of that Article, the issuer does not have a duty to redeem the principal or pay interest on the part of the book-entry transfer corporate bonds of the relevant issue that a holder (but only the holder of a book-entry transfer corporate bond that has been entered or recorded in an account opened by that Account Management Institution or by its Subordinate Institution) holds which corresponds to the amount arrived at when the percentage of the total amount referred to in item (ii) that the amount referred to in item (i) accounts for is multiplied by the amount of the overage prescribed in paragraph (1) of that Article (or by the amount of the overage less any amount representing partial performance of the obligation referred to in that paragraph) (hereinafter referred to as the "maximum amount ascribable to the account management institution" in this Article and Article 85): 一　当該社債権者の有する当該銘柄の振替社債の金額（当該口座管理機関の下位機関であって第七十九条第一項の規定により当該銘柄の振替社債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該社債権者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替社債についての社債権者に限る。）の口座管理機関分制限額を控除した額） (i) the amount of book-entry transfer corporate bonds of that issue that the holder holds (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to book-entry transfer corporate bonds of that issue pursuant to the provisions of Article 79, paragraph (1), the amount of book-entry transfer corporate bonds of that issue that the holder holds less the maximum amount ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in paragraph (1) of the preceding Article in respect of that bondholder (but only in respect of the holder of a book-entry transfer corporate bond that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替社債についてのすべての社債権者の有する当該銘柄の振替社債の総額（当該口座管理機関の下位機関であって第七十九条第一項の規定により当該銘柄の振替社債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替社債についてのすべての社債権者の口座管理機関分制限額の合計額を控除した額） (ii) the total amount of book-entry transfer corporate bonds of that issue held by all of the holders of bonds entered or recorded in accounts opened by the Account Management Institution or by its Subordinate Institution (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to book-entry transfer corporate bonds of that issue pursuant to the provisions of Article 79, paragraph (1), that total amount less the total of the maximum amounts ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in paragraph (1) of the preceding Article in respect of all of the holders of book-entry transfer corporate bonds that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ２　第七十九条第一項に規定する場合において、同項に規定する口座管理機関は、前項に規定する社債権者に対して次に掲げる義務を負う。 (2) In the case prescribed in Article 79, paragraph (1), the Account Management Institution prescribed in that paragraph assumes the following duties toward a bondholder as prescribed in the preceding paragraph: 一　前項の場合において、同項に規定する社債権者の有する当該銘柄の振替社債のうち口座管理機関分制限額に関する部分について、発行者に代わって元本の償還及び利息の支払をする義務 (i) in a case as referred to in the preceding paragraph, the duty to redeem the principal and pay interest, in lieu of the issuer, on the part of the book-entry transfer corporate bonds of the relevant issue that a bondholder as prescribed in the preceding paragraph holds, up to the maximum amount ascribable to the account management institution; 二　前号に掲げるもののほか、第七十九条第一項又は第三項の義務の不履行によって生じた損害の賠償をする義務 (ii) the duty to indemnify the bondholder for any damage caused by non-performance of obligations as referred to in Article 79, paragraph (1) or (3), beyond what is set forth in the preceding item. （発行者が誤って振替社債の償還等をした場合における取扱い） (Handling If the Issuer Redeems Book-Entry Transfer Corporate Bonds in Error) 第八十二条　発行者が第八十条第一項又は前条第一項の規定により義務を負わないとされた金額についてした元本の償還又は利息の支払は、当該発行者が善意の場合であっても、当該銘柄の他の振替社債に係る当該発行者の債務を消滅させる効力を有しない。 Article 82 (1) Even if an issuer is acting in good faith, its redemption of principal or payment of interest in an amount that the provisions of Article 80, paragraph (1) or paragraph (1) of the preceding Article establish the issuer as not having a duty to redeem or pay does not have the effect of extinguishing the issuer's obligations in respect of other book-entry transfer corporate bonds of that issue. ２　前項の場合において、社債権者は、発行者に対し、同項に規定する元本の償還又は利息の支払に係る金額の返還をする義務を負わない。 (2) In a case as referred to in the preceding paragraph, a bondholder does not have a duty to return to the issuer the amount of the principal redeemed or interest paid as prescribed in that paragraph. ３　発行者は、第一項に規定する元本の償還又は利息の支払をしたときは、前項に規定する金額の限度において、第八十条第二項第一号又は前条第二項第一号の規定による社債権者の振替機関等に対する権利を取得する。 (3) If an issuer redeems principal or pays interest as prescribed in paragraph (1), it acquires the rights of a bondholder under the provisions of Article 80, paragraph (2), item (i) or paragraph (2), item (i) of the preceding Article toward the Book-Entry Transfer Institution, etc., to the extent of the amount prescribed in the preceding paragraph. 第四節　会社法の特例 Section 4 Special Provisions of the Companies Act （短期社債の発行等に関する会社法の特例） (Special Provisions of the Companies Act on the Issuance of Short-Term Corporate Bonds) 第八十三条　短期社債には、新株予約権を付することができない。 Article 83 (1) A share option may not be embedded in a short-term corporate bond. ２　短期社債については、社債原簿を作成することを要しない。 (2) A corporate bond register need not be created for short-term corporate bonds. ３　短期社債については、会社法第四編第三章の規定は、適用しない。 (3) The provisions of Part IV, Chapter III of the Companies Act do not apply to a short-term corporate bond. （社債の発行に関する会社法の特例） (Special Provisions of the Companies Act on the Issuance of Corporate Bonds) 第八十四条　振替社債の発行者は、当該振替社債についての会社法第六百七十七条第一項の規定による通知において、当該振替社債についてこの法律の規定の適用がある旨を示さなければならない。ただし、短期社債については、この限りでない。 Article 84 (1) The issuer of book-entry transfer corporate bonds must indicate that the provisions of this Act apply to those book-entry transfer corporate bonds in the notice under Article 677, paragraph (1) of the Companies Act that it gives about them; provided, however, that this does not apply to short-term corporate bonds. ２　振替社債についての社債原簿には、当該振替社債についてこの法律の規定の適用がある旨を記載し、又は記録しなければならない。 (2) A corporate bond register that is for book-entry transfer corporate bonds must include an entry or record indicating that this Act applies to those book-entry transfer corporate bonds. ３　振替社債の引受けの申込みをする者は、自己のために開設された当該振替社債の振替を行うための口座を会社法第六百七十七条第二項の書面に記載し、又は同法第六百七十九条の契約を締結する際に当該口座を当該振替社債の発行者に示さなければならない。 (3) A person offering to subscribe for book-entry transfer corporate bonds must mention, in a paper-based document as referred to in Article 677, paragraph (2) of the Companies Act, the account opened for it in which book entries can be made for the book-entry transfer corporate bonds, or must indicate this account to the issuer of those book-entry transfer corporate bonds when concluding the agreement referred to in Article 679 of that Act. ４　会社法第百六十六条第一項本文の規定による請求により振替社債の交付を受けようとする者は、自己のために開設された当該振替社債の振替を行うための口座（特別口座を除く。）を当該振替社債を交付する会社に示さなければならない。 (4) A person seeking to be delivered book-entry transfer corporate bonds pursuant to a request under the main clause of Article 166, paragraph (1) of the Companies Act must indicate to the company delivering those book-entry transfer corporate bonds the account (but not a special account) that has been opened for it in which book entries can be made for those book-entry transfer corporate bonds. （超過記載又は記録に係る義務の不履行の場合における社債権者の議決権等） (Bondholders' Voting Rights in the Event of Non-performance of Obligations as Regards Entries or Records of Overages) 第八十五条　第八十条第一項又は第八十一条第一項の場合においては、各社債権者は、会社法第七百二十三条第一項の規定にかかわらず、その有する社債の金額（振替機関分制限額及び口座管理機関分制限額の合計額を除く。）に応じて、社債権者集会における議決権を有する。 Article 85 (1) Notwithstanding Article 723, paragraph (1) of the Companies Act, in a case as referred to in Article 80, paragraph (1) or Article 81, paragraph (1), each bondholder holds voting rights exercisable at a bondholders meeting in proportion to the amount of corporate bonds held thereby (other than the sum total of the maximum amount ascribable to the book-entry transfer institution and maximum amount ascribable to the account management institution). ２　会社法第七百十八条第一項及び第七百三十六条第一項並びに担保付社債信託法第四十九条第一項の規定の適用については、第八十条第一項又は第八十一条第一項の社債権者は、振替機関分制限額及び口座管理機関分制限額については、社債を有しないものとみなす。 (2) In applying the provisions of Article 718, paragraph (1) and Article 736, paragraph (1) of the Companies Act and Article 49, paragraph (1) of the Secured Bonds Trust Act, a bondholder as referred to in Article 80, paragraph (1) or Article 81, paragraph (1) is deemed not to hold the corporate bonds that correspond to the maximum amount ascribable to the book-entry transfer institution and the maximum amount ascribable to the account management institution. （証明書の提示） (Presentation of Certificates) 第八十六条　振替社債の社債権者が、会社法第七百十八条第一項の規定による社債権者集会の招集の請求、同条第三項の規定による社債権者集会の招集、社債権者集会における議決権の行使又は担保付社債信託法第四十九条第一項の規定による担保物の保管の状況の検査をするには、第三項本文の規定により書面の交付を受けた上、次の各号に掲げる場合の区分に応じ、それぞれ当該各号に定める者に当該書面を提示しなければならない。 Article 86 (1) In order to demand that the relevant person call a bondholders meeting pursuant to the provisions of Article 718, paragraph (1) of the Companies Act; in order to call a bondholders meeting pursuant to the provisions of paragraph (3) of that Article; in order to vote at a bondholders meeting; or in order to inspect the conditions under which collateral under the provisions of Article 49, paragraph (1) of the Secured Bonds Trust Act is stored, the holder of book-entry transfer corporate bonds, after having been issued a paper-based document pursuant to the provisions of the main clause of paragraph (3), must present that document to the person that each of the following items prescribes for the category of case set forth in the item: 一　社債管理者がある場合　当該社債管理者 (i) if there is a bond manager: to that bond manager; 二　担保付社債信託法第二条第一項に規定する信託契約の受託会社がある場合　当該受託会社 (ii) if there is a trust company subject to a trust agreement prescribed in Article 2, paragraph (1) of the Secured Bonds Trust Act: to that trust company; 三　前二号に掲げる場合以外の場合　発行者 (iii) in a case other than as set forth in the preceding two items: to the issuer. ２　振替社債の社債権者が社債権者集会において議決権を行使するには、社債権者集会の日の一週間前までに前項の規定による提示をし、かつ、社債権者集会の日に当該提示をしなければならない。 (2) In order for the holder of book-entry transfer corporate bonds to vote at a bondholders meeting, the bondholder must present the paper-based document as under the preceding paragraph no later than one week prior to the date of the bondholders meeting and on the day of the meeting. ３　振替社債の社債権者は、その直近上位機関に対し、当該直近上位機関が備える振替口座簿の自己の口座に記載され、又は記録されている当該振替社債についての第六十八条第三項各号に掲げる事項を証明した書面の交付を請求することができる。ただし、当該振替社債について、既にこの項の規定による書面の交付を受けた者であって、当該書面を当該直近上位機関に返還していないものについては、この限りでない。 (3) A holder of book-entry transfer corporate bonds may demand that its Immediately Superior Institution issue a paper-based document certifying the information set forth in the items of Article 68, paragraph (3) with regard to the book-entry transfer corporate bonds entered or recorded under its own account in the book-entry transfer account register maintained by its Immediately Superior Institution; provided, however, that this does not apply to a person that has already been issued a document under this paragraph with regard to those book-entry transfer corporate bonds and that has not returned that document to its Immediately Superior Institution. ４　前項本文の規定により書面の交付を受けた社債権者は、当該書面を同項の直近上位機関に返還するまでの間は、当該書面における証明の対象となった振替社債について、振替の申請又は抹消の申請をすることができない。 (4) A bondholder that has been issued a paper-based document pursuant to the main clause of the preceding paragraph may not apply for a book-entry transfer or deletion with respect to the book-entry transfer corporate bonds certified by the document until the bondholder returns that document to the Immediately Superior Institution referred to in that paragraph. （合併等に関する会社法の特例） (Special Provisions of the Companies Act on Mergers) 第八十六条の二　吸収合併存続会社（会社法第七百四十九条第一項に規定する吸収合併存続会社をいう。以下同じ。）若しくは同法第七百六十七条に規定する株式交換完全親会社（以下この章及び第七章から第九章までにおいて「存続会社等」と総称する。）又は新設合併設立会社（同法第七百五十三条第一項に規定する新設合併設立会社をいう。以下同じ。）若しくは同法第七百七十三条第一項第一号に規定する株式移転設立完全親会社（以下この章及び第七章から第九章までにおいて「新設会社等」と総称する。）が吸収合併若しくは株式交換（以下この章及び第七章から第九章までにおいて「吸収合併等」と総称する。）又は新設合併若しくは株式移転（第七章から第九章までにおいて「新設合併等」と総称する。）に際して振替社債を交付しようとするときは、吸収合併等がその効力を生ずる日又は新設会社等の成立の日（以下この章及び第七章から第九章までにおいて「合併等効力発生日」という。）を第六十九条の二第一項第一号の一定の日として同項の通知をしなければならない。 Article 86-2 (1) If a company surviving an absorption-type merger (meaning a company surviving an absorption-type merger as prescribed in Article 749, paragraph (1) of the Companies Act; the same applies hereinafter) or the wholly owning parent company resulting from a share exchange as prescribed in Article 767 of that Act (hereinafter collectively referred to as the "surviving or wholly owning company" in this Chapter and Chapters VII to IX, inclusive); or a company incorporated in a consolidation-type merger (meaning a company incorporated in a consolidation-type merger as prescribed in Article 753, paragraph (1) of that Act) or the wholly owning parent company incorporated in a share transfer as prescribed in Article 773, paragraph (1), item (i) of that Act (hereinafter collectively referred to as the "incorporated or wholly owning company" in this Chapter and Chapters VII to IX inclusive) seeks to deliver book-entry transfer corporate bonds at the time of the absorption-type merger or share exchange (hereinafter collectively referred to as an "absorption-type merger or share exchange" in this Chapter and Chapters VII to IX inclusive) or at the time of the consolidation-type merger or share transfer (hereinafter collectively referred to as a "consolidation-type merger or share transfer" in this Chapter and Chapters VII to IX inclusive), it must notify the relevant person as referred to in Article 69-2, paragraph (1), item (i), using the effective date of the absorption-type merger or share exchange or the date of incorporation of the incorporated or wholly owning company (hereinafter collectively referred to as the "effective date or date of incorporation" in this Chapter and Chapters VII to IX inclusive) as the fixed date referred to in that item. ２　存続会社等が吸収合併等に際して振替社債を移転しようとする場合には、当該存続会社等は、合併等効力発生日以後遅滞なく、当該振替社債について振替の申請をしなければならない。 (2) If a surviving or wholly owning company seeks to transfer book-entry transfer corporate bonds at the time of the absorption-type merger or share exchange, it must apply for book entries to be made for those book-entry transfer corporate bonds without delay after the effective date or date of incorporation. ３　持分会社が合併をする場合において、吸収合併存続会社又は新設合併設立会社が合併に際して振替社債を交付しようとする場合には、合併契約において、持分会社の社員のために開設された当該振替社債の振替を行うための口座（特別口座を除く。）を定めなければならない。 (3) If membership companies merge and the company surviving an absorption-type merger or the company incorporated in a consolidation-type merger seeks to deliver book-entry transfer corporate bonds at the time of the merger, it must specify, in the merger agreement, the accounts (but not special accounts) that have been opened for the members of the membership company in which book entries can be made for those book-entry transfer corporate bonds. ４　吸収分割承継会社（会社法第七百五十七条に規定する吸収分割承継会社をいう。以下同じ。）又は新設分割設立会社（同法第七百六十三条に規定する新設分割設立会社をいう。以下同じ。）が会社分割に際して振替社債を交付しようとする場合には、吸収分割契約又は新設分割計画において、会社分割をする会社のために開設された当該振替社債の振替を行うための口座（特別口座を除く。）を定めなければならない。 (4) If the company succeeding in an absorption-type company split (meaning the company succeeding in an absorption-type company split as prescribed in Article 757 of the Companies Act; the same applies hereinafter) or the company incorporated in an incorporation-type company split (meaning the company incorporated in an incorporation-type company split as prescribed in Article 763 of that Act; the same applies hereinafter) seeks to deliver book-entry transfer corporate bonds at the time of the company split, it must specify, in the absorption-type company split agreement or incorporation-type company split plan, for the account (but not a special account) that has been opened for the splitting company in which book entries can be made for those book-entry transfer corporate bonds. 第八十六条の三　振替社債については、会社法第六百八十一条第四号及び第五号、第六百八十二条第一項から第三項まで、第六百八十八条第一項、第六百九十条第一項、第六百九十一条第一項及び第二項、第六百九十三条第一項、第六百九十四条第一項並びに第六百九十五条の二第一項から第三項までの規定は、適用しない。 Article 86-3 The provisions of Article 681, items (iv) and (v), Article 682, paragraphs (1) to (3) inclusive, Article 688, paragraph (1), Article 690, paragraph (1), Article 691, paragraphs (1) and (2), Article 693, paragraph (1), Article 694, paragraph (1) and Article 695-2, paragraphs (1) to (3) inclusive do not apply to book-entry transfer corporate bonds. 第五節　雑則 Section 5 Miscellaneous Provisions 第八十七条　第六十九条第一項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替社債の銘柄について、政令で定める方法により、加入者が同項第七号に掲げる事項を知ることができるようにする措置を執らなければならない。 Article 87 (1) Upon being notified as referred to in Article 69, paragraph (1), the Book-Entry Transfer Institution that has been so notified must immediately take measures, using the means prescribed by Cabinet Order, that will enable the Participants to learn the information set forth in item (vii) of that paragraph concerning book-entry transfer corporate bonds of the issue to which the notice pertains. ２　前項の措置に関する費用は、同項の振替社債の発行者の負担とする。 (2) The expenses incurred in connection with the measures referred to in the preceding paragraph are borne by the issuer of the book-entry transfer corporate bonds referred to in that paragraph. 第五章　国債の振替 Chapter V Book Entry Trasfer of Japanese Government Bonds 第一節　通則 Section 1 General Rules （権利の帰属） (Ownership of Rights) 第八十八条　この法律の規定の適用を受けるものとして財務大臣が指定した国債で振替機関が取り扱うもの（以下「振替国債」という。）についての権利（第九十八条に規定する利息の請求権を除く。）の帰属は、この章の規定による振替口座簿の記載又は記録により定まるものとする。 Article 88 The ownership of rights (other than a claim for interest prescribed in Article 98) under a Japanese government bond which is designated by the Minister of Finance as being subject to the provisions of this Act and which is handled by a Book-Entry Transfer Institution (hereinafter referred to as a "Book-Entry Transfer JGB") is established by the entries or records in a book-entry transfer account register as under the provisions of this Chapter. （国債証券の不発行） (Non-issuance of Japanese Government Bond Certificates) 第八十九条　振替国債については、国債証券を発行することができない。 Article 89 (1) Japanese government bond certificates may not be issued for Book-Entry Transfer JGBs. ２　振替国債の債権者は、当該振替国債を取り扱う振替機関が第二十二条第一項の規定により第三条第一項の指定を取り消された場合若しくは第四十一条第一項の規定により当該指定が効力を失った場合であって当該振替機関の振替業を承継する者が存しないとき、又は当該振替国債が振替機関によって取り扱われなくなったときは、前項の規定にかかわらず、国に対し、国債証券の発行を請求することができる。 (2) Notwithstanding the preceding paragraph, if a Book-Entry Transfer Institution that handles Book-Entry Transfer JGBs has its Article 3, paragraph (1) designation rescinded pursuant to the provisions of Article 22, paragraph (1) or its designation ceases to be effective pursuant to the provisions of Article 41, paragraph (1), and there is no person to succeed to the Book-Entry Transfer Services thereof; or if a Book-Entry Transfer Institution that handles Book-Entry Transfer JGBs ceases to handle those Book-Entry Transfer JGBs, the holder of such a Book-Entry Transfer JGB may ask the national government to issue a Japanese government bond certificate. 第九十条　この章において「分離適格振替国債」とは、第九十三条第一項の規定により元本部分と利息部分に分離すること（以下「元利分離」という。）の申請ができる振替国債として財務大臣が指定するものをいう。 Article 90 (1) The phrase "strippable book-entry transfer JGB" as used in this Chapter means a Book-Entry Transfer JGB designated by the Minister of Finance as one that a person may apply to separate into a principal portion and an interest portion (hereinafter referred to as "Bond Stripping") pursuant to the provisions of Article 93, paragraph (1). ２　この章において「分離元本振替国債」とは、第九十三条の規定により元利分離が行われた分離適格振替国債の元本部分であった振替国債をいう。 (2) The phrase "principal-only book-entry transfer JGB" as used in this Chapter means a Book-Entry Transfer JGB that was the principal portion of a strippable book-entry transfer JGB that has been Stripped pursuant to the provisions of Article 93. ３　この章において「分離利息振替国債」とは、第九十三条の規定により元利分離が行われた分離適格振替国債の利息部分であった振替国債をいう。 (3) The phrase "interest-only book-entry transfer JGB" as used in this Chapter means a Book-Entry Transfer JGB that was the interest portion of a strippable book-entry transfer JGB that has been Stripped pursuant to the provisions of Article 93. 第二節　振替口座簿 Section 2 Book-Entry Transfer Account Registers （振替口座簿の記載又は記録事項） (Information Required to Be Entered or Recorded in a Book-Entry Transfer Account Register) 第九十一条　振替口座簿は、各加入者の口座ごとに区分する。 Article 91 (1) A book-entry transfer account register is subdivided by account for each Participant. ２　振替口座簿中の口座管理機関の口座は、次に掲げるものに区分する。 (2) The account of an Account Management Institution in a book-entry transfer account register is subdivided as follows: 一　当該口座管理機関が振替国債についての権利を有するものを記載し、又は記録する口座（以下この章において「自己口座」という。） (i) an account in which entries or records are created for Book-Entry Transfer JGBs under which the Account Management Institution holds rights (hereinafter referred to as the institution's "own account" in this Chapter); 二　当該口座管理機関又はその下位機関の加入者が振替国債についての権利を有するものを記載し、又は記録する口座（以下この章において「顧客口座」という。） (ii) an account in which entries or records are created for Book-Entry Transfer JGBs under which the Participants of the Account Management Institution or of its Subordinate Institution hold rights (hereinafter referred to as a "customer account" in this Chapter). ３　振替口座簿中の各口座（顧客口座を除く。）には、次に掲げる事項を記載し、又は記録する。 (3) Entries or records giving the following information are made for each account (other than customer accounts) in a book-entry transfer account register: 一　加入者の氏名又は名称及び住所 (i) the name and address of the Participant; 二　次に掲げる国債の区分に応じ、それぞれ次に定める事項（以下この章において「銘柄」という。） (ii) the information set forth below for the category of Japanese government bond prescribed therein (hereinafter referred to as the "issue"): イ　分離適格振替国債　分離適格振替国債である旨、名称及び記号並びに利率及び利息支払期日を特定するに足りる事項 (a) for a strippable book-entry transfer JGB: an indication that it is a strippable book-entry transfer JGB, its name and code, and sufficient information to identify the interest rate and interest payment date; ロ　分離元本振替国債　分離元本振替国債である旨並びに元利分離前の振替国債の名称及び記号 (b) for a principal-only book-entry transfer JGB: an indication that it is a principal-only book-entry transfer JGB, as well as the name and code of the Book-Entry Transfer JGB before stripping; ハ　分離利息振替国債　分離利息振替国債である旨及び利息支払期日を特定するに足りる事項 (c) for an interest-only book-entry transfer JGB: an indication that it is an interest-only book-entry transfer JGB, and sufficient information to identify the interest payment date; ニ　その他の振替国債　名称及び記号 (d) for any other Book-Entry Transfer JGB: its name and code. 三　銘柄ごとの金額（次号に掲げるものを除く。） (iii) the amount of Book-Entry Transfer JGBs, by issue (other than as set forth in the following item); 四　加入者が質権者であるときは、その旨及び質権の目的である振替国債の銘柄ごとの金額 (iv) that the Participant in question is a pledgee, if this is the case; and the amount of Book-Entry Transfer JGBs that have been pledged thereto, by issue; 五　加入者が信託の受託者であるときは、その旨及び前二号の金額のうち信託財産であるものの金額 (v) that the Participant in question is the trustee of a trust, if this is the case; and the amount of the Book-Entry Transfer JGBs as referred to in the preceding two items which constitute trust property; 六　その他政令で定める事項 (vi) other information specified by Cabinet Order. ４　振替口座簿中の顧客口座には、次に掲げる事項を記載し、又は記録する。 (4) Entries or records giving the following information are made for each customer account in a book-entry transfer account register: 一　前項第一号及び第二号に掲げる事項 (i) the matters set forth in items (i) and (ii) of the preceding paragraph; 二　銘柄ごとの金額 (ii) the amount of Book-Entry Transfer JGBs, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ５　振替機関が機関口座を開設する場合には、振替口座簿に機関口座の区分を設け、次に掲げる事項を記載し、又は記録する。 (5) If a Book-Entry Transfer Institution opens an Institution-Held Account, it must create a subdivision for that account in the book-entry transfer account register and enter or record the following information: 一　銘柄 (i) the issue; 二　銘柄ごとの金額 (ii) the amount of Book-Entry Transfer JGBs, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ６　振替口座簿は、電磁的記録（主務省令で定めるものに限る。）で作成することができる。 (6) A book-entry transfer account register may be created as an electronic or magnetic record (limited to one as specified by Ordinance of the Competent Ministry). （振替国債の発行時の新規記載又は記録手続） (Creating New Entries or Records upon Issuance of Book-Entry Transfer JGBs) 第九十二条　特定の銘柄の振替国債について、起債した場合には、国は、第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 92 (1) On issuing Book-Entry Transfer JGBs of a particular issue, the national government must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information: 一　当該起債に係る振替国債の銘柄 (i) the issue of Book-Entry Transfer JGBs that it has issued; 二　前号の振替国債を取得した加入者の氏名又は名称 (ii) the names of the Participants acquiring the Book-Entry Transfer JGBs referred to in the preceding item; 三　前号の加入者についての第百十二条に規定する口座 (iii) the accounts as prescribed in Article 112 for the Participants referred to in the preceding item; 四　加入者ごとの取得した振替国債の金額 (iv) the amount of Book-Entry Transfer JGBs acquired by each Participant; 五　当該振替国債の総額その他の主務省令で定める事項 (v) the total amount of Book-Entry Transfer JGBs and other information specified by Ordinance of the Competent Ministry. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替国債の銘柄について、次に掲げる措置を執らなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately take the following measures for the Book-Entry Transfer JGBs of the issue about which it has been notified: 一　当該振替機関が前項第三号の口座を開設したものである場合には、当該口座の前条第三項第三号に掲げる事項を記載し、又は記録する欄（以下この章において「保有欄」という。）における前項第二号の加入者に係る同項第四号の金額の増額の記載又は記録 (i) create an entry or record showing an increase equal to the amount referred to in item (iv) of the preceding paragraph for a Participant as referred to in item (ii) of that paragraph, if the Book-Entry Transfer Institution is the one that opened the account referred to item (iii) of the preceding paragraph, in the column of the account where the information set forth in paragraph (3), item (iii) of the preceding Article is entered or recorded (hereinafter referred to as the "holdings column" in this Chapter); 二　当該振替機関が前項第三号の口座を開設したものでない場合には、その直近下位機関であって同項第二号の加入者の上位機関であるものの口座の顧客口座における当該加入者に係る同項第四号の金額の増額の記載又は記録及び当該直近下位機関に対する同項第一号から第四号までに掲げる事項の通知 (ii) create an entry or record showing an increase equal to the amount referred to in item (iv) of the preceding paragraph for a Participant as referred to in item (ii) of that paragraph, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution's Immediately Subordinate Institutions is the Superior Institution of the Participant, and notify its Immediately Subordinate Institution of the information set forth in items (i) to (iv) inclusive of that paragraph, if the Book-Entry Transfer Institution is not the one that opened the account referred to item (iii) of the preceding paragraph. ３　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (3) If an Account Management Institution is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding paragraph apply mutatis mutandis to the Account Management Institution that has been so notified. （元利分離手続） (Stripping Bonds) 第九十三条　特定の銘柄の分離適格振替国債について、元利分離の申請があった場合には、振替機関等は、第五項から第七項までの規定により、当該申請において第四項の規定により示されたところに従い、その備える振替口座簿における減額及び増額の記載若しくは記録又は通知をしなければならない。 Article 93 (1) On receiving an application to Strip a strippable book-entry transfer JGB of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (5) to (7) inclusive and as indicated in the application pursuant to the provisions of paragraph (4), must enter or record the reduction and increase in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、加入者がその口座（顧客口座を除く。）の保有欄に記載又は記録がされている分離適格振替国債（差押えを受けたものを除く。）についてその直近上位機関に対して行うものとする。 (2) The application referred to in the preceding paragraph is something that the Participant in the holding column of whose account (this excludes a customer account) the strippable book-entry transfer JGB (other than one that has been seized) has been entered or recorded is to file with its Immediately Superior Institution. ３　第一項の申請は、財務大臣が定める要件に該当する者でなければ行うことができない。 (3) The application referred to paragraph (1) may be made only by a person satisfying the requirements specified by the Minister of Finance. ４　第一項の申請をする加入者（以下この条において「申請人」という。）は、当該申請において、減額の記載又は記録がされるべき分離適格振替国債の銘柄及び金額を示さなければならない。 (4) A Participant filing an application as referred to in paragraph (1) (hereinafter referred to as an "applicant" in this Article) must indicate in that application the issue and the amount of strippable book-entry transfer JGBs for which an entry or record showing a reduction will need to be created. ５　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (5) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　申請人の口座における前項の分離適格振替国債に係る同項の金額についての減額の記載又は記録、当該分離適格振替国債の元本部分である振替国債に係る当該金額と同額についての増額の記載又は記録及び当該分離適格振替国債の各利息部分である振替国債に係る当該分離適格振替国債の各利息の金額と同額についての増額の記載又は記録 (i) create an entry or record showing a reduction equal to the amount referred to in the preceding paragraph for the strippable book-entry transfer JGBs referred to in that paragraph; create an entry or record showing an increase equal to the amount of the Book-Entry Transfer JGBs that constitute the principal portion of those strippable book-entry transfer JGBs; and create an entry or record showing an increase equal to each of the amounts of strippable book-entry transfer JGB interest from the Book-Entry Transfer JGBs that constitute the interest portion of those strippable book-entry transfer JGBs, in the applicant's account 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前号の減額及び増額の記載又は記録に係る銘柄及び金額の通知 (ii) notify the Immediately Superior Institution of the issue and the amounts for which it has created entries or records of the reduction and increases referred to in the preceding item, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ６　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (6) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における第四項の分離適格振替国債に係る同項の金額についての減額の記載又は記録、当該分離適格振替国債の元本部分である振替国債に係る当該金額と同額についての増額の記載又は記録及び当該分離適格振替国債の各利息部分である振替国債に係る当該分離適格振替国債の各利息の金額と同額についての増額の記載又は記録 (i) create an entry or record showing a reduction equal to the amount referred to in paragraph (4), for strippable book-entry transfer JGBs as referred to in paragraph (4); create an entry or record showing an increase equal to the amount of the Book-Entry Transfer JGBs that constitute the principal portion of those strippable book-entry transfer JGBs; and create an entry or record showing an increase equal to each of the amounts of strippable book-entry transfer JGB interest from the Book-Entry Transfer JGBs that constitute the interest portion of those strippable book-entry transfer JGBs, in the customer account subdivision under the account of the Account Management Institution that has notified it; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ７　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (7) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. （元利統合手続） (Reconstituting Principal and Interest) 第九十四条　特定の銘柄の分離元本振替国債及び分離利息振替国債について、統合の申請があった場合には、振替機関等は、第五項から第七項までの規定により、当該申請において第四項の規定により示されたところに従い、その備える振替口座簿における減額及び増額の記載若しくは記録又は通知をしなければならない。 Article 94 (1) On receiving an application to reconstitute a principal-only book-entry transfer JGB and interest-only book-entry transfer JGBs of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (5) to (7) inclusive and as indicated in the application pursuant to the provisions of paragraph (4), must enter or record the reduction and increase in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、加入者がその口座（顧客口座を除く。）の保有欄に記載又は記録がされている分離元本振替国債及び分離利息振替国債（差押えを受けたものを除く。）についてその直近上位機関に対して行うものとする。 (2) The application referred to in the preceding paragraph is something that the Participant in the holdings column of whose account (this excludes a customer account) the principal-only book-entry transfer JGB and interest-only book-entry transfer JGBs (other than one that has been seized) have been entered or recorded is to file with its Immediately Superior Institution. ３　第一項の申請は、前条第三項に規定する要件に該当する者でなければ行うことができない。 (3) The application referred to in paragraph (1) may be made only by a person satisfying the requirements prescribed in paragraph (3) of the preceding Article. ４　第一項の申請をする加入者（以下この条において「申請人」という。）は、当該申請において、減額の記載又は記録がされるべき分離元本振替国債及び各分離利息振替国債の銘柄及び金額を示さなければならない。この場合において、当該申請に係る各分離利息振替国債の利息支払期日及び金額は、当該申請に係る分離元本振替国債の金額と同額であって当該分離元本振替国債と名称及び記号を同じくする分離適格振替国債の各利息部分の利息支払期日及び金額と同一でなければならない。 (4) A Participant filing an application as referred to in paragraph (1) (hereinafter referred to as an "applicant" in this Article) must indicate in that application the issue and the amounts of the principal-only book-entry transfer JGB and each of the interest-only book-entry transfer JGBs for which an entry or record showing a reduction will need to be created. In such a case, the interest payment dates and the amounts of each of the interest-only book-entry transfer JGBs to which the application pertains must be the same as the interest payment dates and amounts of each of the interest portions of the strippable book-entry transfer JGB with the same name and code, and of the same amount, as the principal-only book-entry transfer JGB to which the application pertains. ５　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (5) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　申請人の口座における前項前段の分離元本振替国債及び各分離利息振替国債に係る同項前段の金額についての減額の記載又は記録並びに当該分離元本振替国債と名称及び記号を同じくする分離適格振替国債に係る当該分離元本振替国債の減額の金額と同額についての増額の記載又は記録 (i) create entries or records in the applicant's account showing reductions equal to the amounts referred to in the first sentence of that paragraph for the principal-only book-entry transfer JGB and each of the interest-only book-entry transfer JGBs referred to in the first sentence of the preceding paragraph; and create an entry or record in the applicant's account showing an increase equal to the amount of the reduction in the principal-only book-entry transfer JGB, for a strippable book-entry transfer JGB of the same name and code as that principal-only book-entry transfer JGB; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前号の減額及び増額の記載又は記録に係る銘柄及び金額の通知 (ii) notify the Immediately Superior Institution of the issue and the amounts for which it has created entries or records of the reductions and increase referred to in the preceding item, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ６　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (6) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における第四項前段の分離元本振替国債及び各分離利息振替国債に係る同項前段の金額についての減額の記載又は記録並びに当該分離元本振替国債と名称及び記号を同じくする分離適格振替国債に係る当該分離元本振替国債の減額の金額と同額についての増額の記載又は記録 (i) create entries or records, in the customer account subdivision under the account of the Account Management Institution that has notified it, showing reductions equal to the amounts referred to in the first sentence of paragraph (4), for the principal-only book-entry transfer JGB and each of the interest-only book-entry transfer JGBs referred to in the first sentence of that paragraph; and create an entry or record, in the customer account subdivision under the account of the Account Management Institution that has notified it, showing an increase equal to the amount of the reduction in the principal-only book-entry transfer JGB, for a strippable book-entry transfer JGB of the same name and code as that principal-only book-entry transfer JGB; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of the item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ７　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (7) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. 第九十五条　特定の銘柄の振替国債について、振替の申請があった場合には、振替機関等は、第四項から第八項までの規定により、当該申請において第三項の規定により示されたところに従い、その備える振替口座簿における減額若しくは増額の記載若しくは記録又は通知をしなければならない。 Article 95 (1) On receiving an application for a book-entry transfer involving Book-Entry Transfer JGBs of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (4) to (8) inclusive and as indicated in the application pursuant to the provisions of paragraph (3), must create an entry or record showing a reduction or increase in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、振替によりその口座（顧客口座を除く。）において減額の記載又は記録がされる加入者が、その直近上位機関に対して行うものとする。 (2) The application referred to in the preceding paragraph is something that the Participant in whose account (this excludes a customer account) the book-entry transfer will create an entry or record of a reduction is to file with its Immediately Superior Institution. ３　第一項の申請をする加入者（以下この条において「申請人」という。）は、当該申請において、次に掲げる事項を示さなければならない。 (3) A Participant filing an application as referred to in paragraph (1) (hereinafter referred to as the "applicant" in this Article) must indicate the following information in that application: 一　当該振替において減額及び増額の記載又は記録がされるべき振替国債の銘柄及び金額 (i) the issue and the amount of Book-Entry Transfer JGBs for which entries or records showing a reduction and increase will need to be created when the book-entry transfer is effected; 二　当該申請人の口座において減額の記載又は記録がされるのが保有欄であるか、又は第九十一条第三項第四号に掲げる事項を記載し、若しくは記録する欄（以下この章において「質権欄」という。）であるかの別 (ii) whether the reduction will be entered or recorded in the holdings column of the applicant's account or in the column of the applicant's account where the information set forth in Article 91, paragraph (3), item (iv) is entered or recorded (hereinafter referred to as the "pledge column" in this Chapter); 三　増額の記載又は記録がされるべき口座（顧客口座を除く。以下この条において「振替先口座」という。） (iii) the account in which an entry or record showing an increase will need to be created (this excludes a customer account; hereinafter referred to as the "transferee account" in this Article); 四　振替先口座（機関口座を除く。）において増額の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (iv) whether the increase will be entered or recorded in the holdings column or the pledge column of the transferee account (this excludes the Institution-Held Account). ４　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (4) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　申請人の口座の前項第二号の規定により示された保有欄又は質権欄における同項第一号の金額（以下この条において「振替金額」という。）についての減額の記載又は記録 (i) create an entry or record showing a reduction equal to the amount referred to in item (i) of the preceding paragraph (hereinafter referred to as the "amount subject to book-entry transfer" in this Article), in either the holdings column or the pledge column of the Participant's account, as indicated pursuant to the provisions of item (ii) of the preceding paragraph; 二　当該振替機関等が当該振替に係る共通直近上位機関でない場合には、直近上位機関に対する前項第一号、第三号及び第四号の規定により示された事項の通知 (ii) notify the Immediately Superior Institution of the information indicated pursuant to the provisions of items (i), (iii) and (iv) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is not the Common Immediately Superior Institution for the book-entry transfer; 三　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものである場合には、当該振替先口座の前項第四号の規定により示された保有欄又は質権欄（以下この条において「振替先欄」という。）における振替金額についての増額の記載又は記録 (iii) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in either the holdings column or the pledge column of the transferee account (hereinafter referred to as the "transferee column" in this Article), as indicated pursuant to the provisions of item (iv) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer and is also the one that has opened the transferee account; 四　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替金額についての増額の記載又は記録並びに当該直近下位機関に対する前項第一号、第三号及び第四号の規定により示された事項の通知 (iv) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution, etc.'s Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information indicated pursuant to the provisions of items (i), (iii) and (iv) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer but is not the one that opened the transferee account. ５　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における振替金額についての減額の記載又は記録 (i) create an entry or record showing a reduction equal to the amount subject to book-entry transfer in the customer account subdivision under the account of the Account Management Institution that has notified it; 二　当該振替機関等が当該振替に係る共通直近上位機関でない場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is not the Common Immediately Superior Institution for the book-entry transfer; 三　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものである場合には、当該振替先口座の振替先欄における振替金額についての増額の記載又は記録 (iii) create an entry or record showing an increase equal to the amount subject to book-entry transfer in the transferee column of the transferee account, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer and is also the one that has opened the transferee account; 四　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替金額についての増額の記載又は記録及び当該直近下位機関に対する前項第二号の規定により通知を受けた事項の通知 (iv) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution, etc.'s Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer but is not the one that opened the transferee account. ６　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (6) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ７　第四項第四号又は第五項第四号（前項において準用する場合を含む。以下この項において同じ。）の通知があった場合には、当該通知を受けた口座管理機関は、直ちに、次に掲げる措置を執らなければならない。 (7) Upon being notified as referred to in paragraph (4), item (iv) or paragraph (5), item (iv) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph), the Account Management Institution that has been so notified must immediately take the following measures: 一　当該口座管理機関が振替先口座を開設したものである場合には、当該振替先口座の振替先欄における振替金額についての増額の記載又は記録 (i) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in the transferee column of the transferee account, if the Account Management Institution is the one that opened the transferee account; 二　当該口座管理機関が振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替金額についての増額の記載又は記録及び当該直近下位機関に対する第四項第四号又は第五項第四号の規定により通知を受けた事項の通知 (ii) create an entry or record showing an increase equal to the amount subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Account Management Institution's Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information of which it has been notified pursuant to the provisions of paragraph (4), item (iv) or paragraph (5), item (iv), if the Account Management Institution is not the one that opened the transferee account. ８　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (8) If an Account Management Institution is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding paragraph apply mutatis mutandis to the Account Management Institution that has been so notified. 第九十六条　特定の銘柄の振替国債について、抹消の申請があった場合には、振替機関等は、第四項から第六項までの規定により、当該申請において第三項の規定により示されたところに従い、その備える振替口座簿における減額の記載若しくは記録又は通知をしなければならない。 Article 96 (1) On receiving an application for the deletion of a Book-Entry Transfer JGB of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (4) to (6) inclusive and as indicated in the application pursuant to the provisions of paragraph (3), must create an entry or record showing a reduction in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、抹消によりその口座（顧客口座を除く。）において減額の記載又は記録がされる加入者が、その直近上位機関に対して行うものとする。 (2) The application referred to in the preceding paragraph is something that the Participant in whose account (this excludes a customer account) the reduction resulting from the deletion will be entered or recorded is to file with its Immediately Superior Institution. ３　第一項の申請をする加入者（以下この条において「申請人」という。）は、当該申請において、次に掲げる事項を示さなければならない。 (3) A Participant filing an application as referred to in paragraph (1) (hereinafter referred to as the "applicant" in this Article) must indicate the following information in that application: 一　当該抹消において減額の記載又は記録がされるべき振替国債の銘柄及び金額 (i) the issue and the amount of Book-Entry Transfer JGBs for which an entry or record showing a reduction will need to be created when the deletion is effected; 二　当該申請人の口座において減額の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (ii) whether the reduction will be entered or recorded in the holdings column or the pledge column of the applicant's account; ４　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (4) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　申請人の口座の前項第二号の規定により示された保有欄又は質権欄における同項第一号の金額についての減額の記載又は記録 (i) create an entry or record showing a reduction equal to the amount referred to in item (i) of the preceding paragraph, in either the holdings column or the pledge column of the applicant's account, as indicated pursuant to the provisions of item (ii) of the preceding paragraph; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項第一号の規定により示された事項の通知 (ii) notify the Immediately Superior Institution of the information indicated pursuant to the provisions of item (i) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ５　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における第三項第一号の金額についての減額の記載又は記録 (i) create an entry or record showing a reduction equal to the amount referred to in paragraph (3), item (i) in the customer account subdivision under the account of the Account Management Institution that has notified it; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ６　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (6) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ７　国は、振替国債の債権者又は質権者に対し、振替国債の償還（分離利息振替国債にあっては、利息の支払）をするのと引換えにその口座における当該振替国債の銘柄についての当該償還に係る振替国債の金額と同額の抹消をその直近上位機関に対して申請することを請求することができる。 (7) The national government may demand that, in exchange for the government redeeming Book-Entry Transfer JGBs (or paying interest, if the bonds are interest-only book-entry transfer JGBs), the bondholder or pledgee thereof file an application with its Immediately Superior Institution to enter a deletion for the Book-Entry Transfer JGBs of that issue which appear on its account, deleting the same amount from the account as the amount of the Book-Entry Transfer JGBs that are being redeemed. （記載又は記録の変更手続） (Changing Entries or Records) 第九十七条　振替機関等は、その備える振替口座簿について、第九十一条第三項各号、第四項各号又は第五項各号に掲げる事項につき変更が生じたことを知ったときは、直ちに、当該振替口座簿にその記載又は記録をしなければならない。 Article 97 If a Book-Entry Transfer Institution, etc. learns of a change having arisen with respect to information as set forth in one of the items of Article 91, paragraph (3), (4) or (5) in connection with the book-entry transfer account register that it maintains, it must immediately enter or record the change in the book-entry transfer account register. 第三節　振替の効果等 Section 3 Effect of Book Entry Trasfer （振替国債の譲渡） (Transfer of Book-Entry Transfer JGBs) 第九十八条　振替国債（差押えを受けることなく弁済期が到来した利息の請求権（分離利息振替国債を除く。）を除く。次条から第百二条までにおいて同じ。）の譲渡は、振替の申請により、譲受人がその口座における保有欄（機関口座にあっては、第九十一条第五項第二号に掲げる事項を記載し、又は記録する欄）に当該譲渡に係る金額の増額の記載又は記録を受けなければ、その効力を生じない。 Article 98 A transfer of Book-Entry Transfer JGBs (other than a claim for interest due free from seizure (other than an interest-only book-entry transfer JGB); the same applies in the following Article through Article 102) does not take effect unless the transferee has had an entry or record created in the holdings column of its account (or in the column where the information set forth in Article 91, paragraph (5), item (ii) is entered or recorded, for the Institution-Held Account), based on an application for book-entry transfer, showing an increase equal to the amount of the Book-Entry Transfer JGBs subject to the transfer. （振替国債の質入れ） (Pledges of Book-Entry Transfer JGBs) 第九十九条　振替国債の質入れは、振替の申請により、質権者がその口座における質権欄に当該質入れに係る金額の増額の記載又は記録を受けなければ、その効力を生じない。 Article 99 A pledge of Book-Entry Transfer JGBs does not take effect unless the pledgee has an entry or record created in the pledge column of its account, based on an application for book-entry transfer, showing an increase equal to the amount of the Book-Entry Transfer JGBs subject to the pledge. （信託財産に属する振替国債についての対抗要件） (Requirement for Perfection of Book-Entry Transfer JGBs That Are Trust Property) 第百条　振替国債については、第九十一条第三項第五号の規定により当該国債が信託財産に属する旨を振替口座簿に記載し、又は記録しなければ、当該国債が信託財産に属することを第三者に対抗することができない。 Article 100 (1) Unless an entry or record has been created for a Book-Entry Transfer JGB in a book-entry transfer account register pursuant to the provisions of Article 91, paragraph (3), item (v), indicating that the JGB is trust property, it is not permissible to assert against a third party that the JGB is trust property. ２　前項に規定する振替口座簿への記載又は記録は、政令で定めるところにより行う。 (2) An entry or record in a book-entry transfer account register as prescribed in the preceding paragraph is created pursuant to the provisions of Cabinet Order. （加入者の権利推定） (Participants' Presumed Rights) 第百一条　加入者は、その口座（口座管理機関の口座にあっては、自己口座に限る。）における記載又は記録がされた振替国債についての権利を適法に有するものと推定する。 Article 101 A Participant is presumed to be the lawful holder of the rights under a Book-Entry Transfer JGB that has been entered or recorded in the account thereof (but only in its own account, if the Participant is an Account Management Institution). 第百二条　振替の申請によりその口座（口座管理機関の口座にあっては、自己口座に限る。）において特定の銘柄の振替国債についての増額の記載又は記録を受けた加入者（機関口座を有する振替機関を含む。）は、当該銘柄の振替国債についての当該増額の記載又は記録に係る権利を取得する。ただし、当該加入者に悪意又は重大な過失があるときは、この限りでない。 Article 102 A Participant (or a Book-Entry Transfer Institution with an Institution-Held Account) that has had an entry or record created in its account (but only in its own account, if it is an Account Management Institution), based on an application for book-entry transfer, showing an increase in Book-Entry Transfer JGBs of a particular issue acquires the rights associated with the entry or record showing the increase in the Book-Entry Transfer JGBs of that issue; provided, however that this does not apply if the Participant has acted in bad faith or with gross negligence. （超過記載又は記録がある場合の振替機関の義務） (Book-Entry Transfer Institution's Obligations If There Are Entries or Records of Overages) 第百三条　前条の規定による振替国債（分離適格振替国債、分離元本振替国債及び分離利息振替国債を除く。以下第百六条までにおいて同じ。）の取得によりすべての債権者の有する前条に規定する銘柄の振替国債の総額が当該銘柄の振替国債の発行総額（償還済みの額を除く。）を超えることとなる場合において、第一号の合計額が第二号の発行総額を超えるときは、振替機関は、その超過額（第一号の合計額から第二号の発行総額を控除した額をいう。）に達するまで、当該銘柄の振替国債を取得する義務を負う。 Article 103 (1) If the total amount of the Book-Entry Transfer JGBs of a particular issue that all bondholders hold based on acquisitions of Book-Entry Transfer JGBs under the preceding Article (other than strippable book-entry transfer JGBs, principal-only book-entry transfer JGBs and interest-only book-entry transfer JGBs; hereinafter the same applies to Article 106 inclusive) comes to exceed the total issued amount of Book-Entry Transfer JGBs of that issue, and the aggregate amount referred to in item (i) exceeds the total issued amount which is referred to in item (ii), the Book-Entry Transfer Institution has a duty to acquire Book-Entry Transfer JGBs in that issue until its holdings reach the amount of the overage (meaning the aggregate amount referred to in item (i), less the total issued amount which is referred to in item (ii)): 一　振替機関の備える振替口座簿における振替機関の加入者の口座に記載され、又は記録された当該銘柄の振替国債の金額の合計額 (i) the aggregate amount of Book-Entry Transfer JGBs of that issue which have been entered or recorded in the accounts of the Participants of the Book-Entry Transfer Institution, in the book-entry transfer account register maintained by the Book-Entry Transfer Institution; 二　当該銘柄の振替国債の発行総額（償還済みの額を除く。） (ii) the total issued amount (other than any amount that has been redeemed) of Book-Entry Transfer JGBs of that issue. ２　前項第一号に規定する金額は、同号に規定する口座における増額又は減額の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合において、前条の規定により当該記載又は記録に係る金額の振替国債を取得した者のないことが証明されたときは、当該記載又は記録がなかったとした場合の金額とする。 (2) If there is any amount as prescribed in item (i) of the preceding paragraph for which an entry or record showing an increase or reduction has been created in an account as prescribed in that item, but the rights associated with that entry or record have not arisen, been transferred, or been extinguished, and it is proven that nobody has acquired Book-Entry Transfer JGBs pursuant to the provisions of the preceding Article in the amount for which the entry or record has been created, that amount is treated as if the entry or record had not been created. ３　振替機関は、第一項の規定により振替国債を取得したときは、直ちに、国に対し、当該振替国債について債務の全部を免除する旨の意思表示をする義務を負う。 (3) Once a Book-Entry Transfer Institution acquires Book-Entry Transfer JGBs pursuant to the provisions of paragraph (1), it has a duty to immediately manifest its intention to the national government to be bound by its release of the government from all obligations related to those Book-Entry Transfer JGBs. ４　前項に規定する振替国債についての権利は、同項の規定により免除の意思表示がされたときは、消滅する。 (4) The rights under the Book-Entry Transfer JGBs prescribed in the preceding paragraph are extinguished once an intention to be bound by a release is manifested pursuant to that paragraph. ５　振替機関は、振替国債について第三項の規定により免除の意思表示を行ったときは、直ちに、当該振替国債について振替口座簿の抹消を行わなければならない。 (5) Once a Book-Entry Transfer Institution manifests its intention to be bound by a release pursuant to the provisions of paragraph (3) with respect to Book-Entry Transfer JGBs, it must immediately enter deletions for those Book-Entry Transfer JGBs in the book-entry transfer account register. （超過記載又は記録がある場合の口座管理機関の義務） (Account Management Institutions' Obligations If There Are Entries or Records of Overages) 第百四条　前条第一項に規定する場合において、第一号の合計額が第二号の金額を超えることとなる口座管理機関があるときは、当該口座管理機関は、国に対し、その超過額（第一号の合計額から第二号の金額を控除した額をいう。）に相当する額の当該銘柄の振替国債について債務の全部を免除する旨の意思表示をする義務を負う。 Article 104 (1) In a case as prescribed in paragraph (1) of the preceding Article, if there is an Account Management Institution in connection with which the total amount referred to in item (i) comes to exceed the amount referred to in item (ii), the Account Management Institution has a duty to manifest its intention to the national government to be bound by its release of the government from all obligations related to Book-Entry Transfer JGBs of that issue in an amount equal to the overage (meaning the total amount referred to in item (i), less the amount referred to in item (ii)): 一　当該口座管理機関の備える振替口座簿における当該口座管理機関の加入者の口座に記載され、又は記録された当該銘柄の振替国債の金額の合計額 (i) the total amount of Book-Entry Transfer JGBs of that issue entered or recorded in the accounts of the Participants of the Account Management Institution, in the book-entry transfer account register maintained by that Account Management Institution; 二　当該口座管理機関の直近上位機関の備える振替口座簿における当該口座管理機関の口座の顧客口座に記載され、又は記録された当該銘柄の振替国債の金額 (ii) the amount of Book-Entry Transfer JGBs of that issue which have been entered or recorded in the customer account subdivision under the account of the Account Management Institution, in the book-entry transfer account register maintained by its Immediately Superior Institution. ２　前条第二項の規定は、次に掲げる事項について準用する。 (2) The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to: 一　前項第一号に規定する金額 (i) the amount prescribed in item (i) of the preceding paragraph; 二　前項第二号に規定する顧客口座における増額又は減額の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合における同号に掲げる金額 (ii) the amount set forth in item (ii) of the preceding paragraph, if an entry or record showing an increase or reduction has been created in a customer account as prescribed in that item but the rights associated with that entry or record have not arisen, been transferred, or been extinguished. ３　第一項の場合において、口座管理機関は、同項に規定する超過額に相当する額の同項に規定する銘柄の振替国債を有していないときは、同項の規定による免除の意思表示をする前に、当該超過額に達するまで、当該銘柄の振替国債を取得する義務を負う。 (3) In a case as referred to in paragraph (1), if the Account Management Institution does not hold Book-Entry Transfer JGBs of the issue prescribed in that paragraph in an amount equal to the overage prescribed in that paragraph, it has a duty to acquire Book-Entry Transfer JGBs in that issue until its holdings reach the amount of the overage, before manifesting its intention to be bound by a release under the provisions of that paragraph.. ４　口座管理機関は、第一項の規定により免除の意思表示をしたときは、直ちに、その直近上位機関に対し、次に掲げる事項を通知しなければならない。 (4) Once an Account Management Institution manifests its intention to be bound by a release pursuant to the provisions of paragraph (1), it must immediately notify its Immediately Superior Institution: 一　当該免除の意思表示をした旨 (i) that it has manifested the intention to be bound by the release; 二　当該免除の意思表示に係る振替国債の銘柄及び金額 (ii) of the issue and the amount of Book-Entry Transfer JGBs with respect to which it has manifested the intention to be bound by the release. ５　前項の直近上位機関は、同項の通知を受けたときは、直ちに、同項第二号に掲げる銘柄の振替国債について、その備える振替口座簿における次に掲げる記載又は記録をしなければならない。 (5) Upon being notified as referred to in the preceding paragraph, the Immediately Superior Institution referred to in that paragraph must immediately create the following entries or records regarding Book-Entry Transfer JGBs as referred to in item (ii) of that paragraph, in the book-entry transfer account register that it maintains: 一　前項の口座管理機関の口座の自己口座における同項第二号に掲げる金額の減額の記載又は記録 (i) an entry or record under the account of the Account Management Institution referred to in that paragraph in the subdivision for the institution's own account, showing a reduction equal to the amount referred to in item (ii) of the preceding paragraph; 二　前号の口座の顧客口座における前項第二号に掲げる金額の増額の記載又は記録 (ii) an entry or record in the customer account subdivision under the account referred to in the preceding item, showing an increase equal to the amount referred to in item (ii) of the preceding paragraph. （振替機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Book-Entry Transfer Institution's Non-performance of Obligations as Regards Entries or Records of Overages) 第百五条　第百三条第一項に規定する場合において、同項に規定する振替機関が同項及び同条第三項の義務の全部を履行するまでの間は、国は、各債権者の有する当該銘柄の振替国債のうち第一号の金額が第二号の総額に占める割合を同条第一項に規定する超過額（同条第三項の義務の一部が履行されたときは、当該履行に係る額を控除した額）に乗じた額（以下この条において「振替機関分制限額」という。）に関する部分について、元本の償還及び利息の支払をする義務を負わない。 Article 105 (1) In a case as prescribed in Article 103, paragraph (1), until the Book-Entry Transfer Institution prescribed in that paragraph fully performs the obligations referred to in that paragraph and paragraph (3) of that Article, the national government does not have a duty to redeem the principal or pay interest on the part of the Book-Entry Transfer JGBs of the relevant issue that any of the bondholders holds which corresponds to the amount arrived at when the percentage of the total amount referred to in item (ii) that the amount referred to in item (i) accounts for is multiplied by the amount of the overage prescribed in paragraph (1) of that Article (or by the amount of the overage less any amount representing partial performance of the obligation referred to in paragraph (3) of that Article) prescribed in paragraph (1) of that Article (hereinafter referred to as the "maximum amount ascribable to the book-entry transfer institution" in this Article): 一　当該債権者の有する当該銘柄の振替国債の金額（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該債権者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についての債権者に限る。）の次条第一項に規定する口座管理機関分制限額を控除した額） (i) the amount of Book-Entry Transfer JGBs of that issue that the bondholder holds (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to Book-Entry Transfer JGBs of that issue pursuant to the provisions of paragraph (1) of the preceding Article, the amount of Book-Entry Transfer JGBs of that issue that the bondholder holds less the maximum amount ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of that bondholder (but only in respect of the holder of a Book-Entry Transfer JGB that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　すべての債権者の有する当該銘柄の振替国債の総額（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についてのすべての債権者の次条第一項に規定する口座管理機関分制限額の合計額を控除した額） (ii) the total amount of Book-Entry Transfer JGBs of that issue that all bondholders hold (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to Book-Entry Transfer JGBs of that issue pursuant to the provisions of paragraph (1) of the preceding Article, that total amount less the total of the maximum amounts ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of all of the holders of Book-Entry Transfer JGBs that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ２　第百三条第一項に規定する場合において、同項に規定する振替機関は、各債権者に対して次に掲げる義務を負う。 (2) In the case prescribed in Article 103, paragraph (1), the Book-Entry Transfer Institution prescribed in that paragraph assumes the following duties toward each bondholder: 一　前項の場合において、各債権者の有する当該銘柄の振替国債のうち振替機関分制限額に関する部分について、国に代わって元本の償還及び利息の支払をする義務 (i) in a case as referred to in the preceding paragraph, the duty to redeem the principal and pay interest, in lieu of the issuer, on the part of the Book-Entry Transfer JGBs of the relevant issue that each bondholder holds, up to the maximum amount ascribable to the book-entry transfer institution; 二　前号に掲げるもののほか、第百三条第一項又は第三項の義務の不履行によって生じた損害の賠償をする義務 (ii) the duty to indemnify the bondholder for any damage caused by non-performance of obligations as referred to in Article 103, paragraph (1) or (3), beyond what is set forth in the preceding item. （口座管理機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Account Management Institutions' Non-performance of Obligations as Regards Entries or Records of Overages) 第百六条　第百四条第一項に規定する場合において、同項に規定する口座管理機関が同項及び同条第三項の義務の全部を履行するまでの間は、国は、債権者（当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についての債権者に限る。）の有する当該銘柄の振替国債のうち第一号の金額が第二号の総額に占める割合を同条第一項に規定する超過額（同項の義務の一部が履行されたときは、当該履行に係る額を控除した額）に乗じた額（以下この条において「口座管理機関分制限額」という。）に関する部分について、元本の償還及び利息の支払をする義務を負わない。 Article 106 (1) In a case as prescribed in Article 104, paragraph (1), until the Account Management Institution prescribed in that paragraph fully performs the obligations referred to in that paragraph and paragraph (3) of that Article, the national government does not have a duty to redeem the principal or pay interest on the part of the Book-Entry Transfer JGBs of the relevant issue that a holder (but only the holder of a book-entry transfer JGB that has been entered or recorded in an account opened by that Account Management Institution or by its Subordinate Institution) holds which corresponds to the amount arrived at when the percentage of the total amount referred to in item (ii) that the amount referred to in item (i) accounts for is multiplied by the amount of the overage prescribed in paragraph (1) of that Article (or by the amount of the overage less any amount representing partial performance of the obligation referred to in that paragraph) prescribed in that paragraph (hereinafter referred to as the "maximum amount ascribable to the account management institution" in this Article): 一　当該債権者の有する当該銘柄の振替国債の金額（当該口座管理機関の下位機関であって第百四条第一項の規定により当該銘柄の振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該債権者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についての債権者に限る。）の口座管理機関分制限額を控除した額） (i) the amount of Book-Entry Transfer JGBs of that issue that the bondholder holds (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to Book-Entry Transfer JGBs of that issue pursuant to the provisions of Article 104, paragraph (1), the amount of Book-Entry Transfer JGBs of that issue that the bondholder holds less the maximum amount ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in paragraph (1) of the preceding Article in respect of that bondholder (but only in respect of the holder of a Book-Entry Transfer JGB that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についてのすべての債権者の有する当該銘柄の振替国債の総額（当該口座管理機関の下位機関であって第百四条第一項の規定により当該銘柄の振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についてのすべての債権者の口座管理機関分制限額の合計額を控除した額） (ii) the total amount of Book-Entry Transfer JGBs of that issue held by all of the holders of Book-Entry Transfer JGBs that have been entered or recorded in accounts opened by that Account Management Institution or by its Subordinate Institution (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to Book-Entry Transfer JGBs of that issue pursuant to the provisions of Article 104, paragraph (1), that total amount less the total of the maximum amounts ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in paragraph (1) of the preceding Article in respect of all of the holders of Book-Entry Transfer JGBs that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ２　第百四条第一項に規定する場合において、同項に規定する口座管理機関は、前項に規定する債権者に対して次に掲げる義務を負う。 (2) In the case prescribed in Article 104, paragraph (1), the Account Management Institution prescribed in that paragraph assumes the following duties toward a bondholder as prescribed in the preceding paragraph: 一　前項の場合において、同項に規定する債権者の有する当該銘柄の振替国債のうち口座管理機関分制限額に関する部分について、国に代わって元本の償還及び利息の支払をする義務 (i) in a case as referred to in the preceding paragraph, the duty to redeem the principal and pay interest, in lieu of the issuer, on the part of the Book-Entry Transfer JGBs of the relevant issue that a bondholder as prescribed in the preceding paragraph holds, up to the maximum amount ascribable to the account management institution; 二　前号に掲げるもののほか、第百四条第一項又は第三項の義務の不履行によって生じた損害の賠償をする義務 (ii) the duty to indemnify the bondholder for any damage caused by non-performance of obligations as referred to in Article 104, paragraph (1) or (3), beyond what is set forth in the preceding item. （超過記載又は記録がある場合の分離適格振替国債等に係る振替機関の義務） (Book-Entry Transfer Institution's Obligations As Regards Strippable and Stripped Book-Entry Transfer JGBs If There Are Entries or Records of Overages) 第百七条　第百二条の規定による分離適格振替国債、分離元本振替国債又は分離利息振替国債（以下第百十条までにおいて「分離適格振替国債等」という。）の取得により、すべての分離適格振替国債等の債権者の有する分離適格振替国債について第九十三条の規定により元利分離の手続が行われたとみなして計算した場合にすべての分離適格振替国債等の債権者の有することとなる分離元本振替国債及び分離利息振替国債の各銘柄ごとの総額が、すべての分離適格振替国債についてその発行総額（償還済みの額を除く。）につき同条の規定により元利分離の手続が行われたとみなして計算した場合の分離元本振替国債及び分離利息振替国債の各銘柄ごとの総額を超えることとなるものがある場合において、第一号の総額が第二号の総額を超えることとなる銘柄の分離元本振替国債又は分離利息振替国債があるときは、振替機関は、その超過額（第一号の総額から第二号の総額を控除した額をいう。）に達するまで、当該銘柄の分離元本振替国債又は分離利息振替国債を取得する義務を負う。 Article 107 (1) If, as a result of the acquisition of strippable book-entry transfer JGBs, principal-only book-entry transfer JGBs, or interest-only book-entry transfer JGBs under the provisions of Article 102 (hereinafter referred to as "strippable and stripped book-entry transfer JGBs" up to Article 110 inclusive), the total amount, per issue, of principal-only book-entry transfer JGBs and interest-only book-entry transfer JGBs that all of the holders of strippable and stripped book-entry transfer JGBs would be calculated as holding if all of the strippable book-entry transfer JGBs that are held by the holders of strippable and stripped book-entry transfer JGBs were deemed to have been Stripped pursuant to the provisions of Article 93 comes to exceed the total amount, per issue, of principal-only book-entry transfer JGBs and interest-only book-entry transfer JGBs that is calculated when all of the strippable book-entry transfer JGBs issued are deemed to have been Stripped pursuant to the provisions of that Article for the total amount of the issuance (other than any amount that has been redeemed), and there are principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs in that issue of a total amount referred to in item (i) that would exceed the total amount referred to in item (ii), the Book-Entry Transfer Institution has a duty to acquire principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs in that issue until its holdings reach the amount of the overage (meaning the total amount referred to in item (i), less the total amount referred to in item (ii)): 一　振替機関の備える振替口座簿における振替機関の加入者の口座に記載され、又は記録されたすべての分離適格振替国債について第九十三条の規定により元利分離の手続が行われたものとみなして計算した場合に振替機関の備える振替口座簿における振替機関の加入者の口座に記載され、又は記録されることとなる分離元本振替国債及び分離利息振替国債の各銘柄ごとの総額 (i) the total amount, per issue, of principal-only book-entry transfer JGBs and interest-only book-entry transfer JGBs that would be calculated as being entered or recorded in the accounts of the Participants of the Book-Entry Transfer Institution, in the book-entry transfer account register maintained by that Book-Entry Transfer Institution, if all of the strippable book-entry transfer JGBs that have been entered or recorded in the accounts of the Participants of the Book-Entry Transfer Institution, in the book-entry transfer account register maintained by that Book-Entry Transfer Institution, were deemed to have been Stripped pursuant to the provisions of Article 93; 二　すべての分離適格振替国債についてその発行総額（償還済みの額を除く。）につき第九十三条の規定により元利分離の手続が行われたものとみなして計算した場合の分離元本振替国債及び分離利息振替国債の各銘柄ごとの総額 (ii) the total amount, per issue, of principal-only book-entry transfer JGBs and interest-only book-entry transfer JGBs which is calculated when all of the strippable book-entry transfer JGBs issued are deemed to have been Stripped pursuant to the provisions of Article 93 for the total amount of the issuance (other than any amount that has been redeemed). ２　前項第一号に規定する金額は、同号に規定する口座における増額又は減額の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合において、第百二条の規定により当該記載又は記録に係る金額の分離適格振替国債等を取得した者のないことが証明されたときは、当該記載又は記録がなかったとした場合の金額とする。 (2) If there is any amount as prescribed in item (i) of the preceding paragraph for which an entry or record showing an increase or reduction has been created in an account as prescribed in that item, but for which the associated with that entry or record have not arisen, been transferred, or extinguished, and it is proven that nobody has acquired strippable or stripped book-entry transfer JGBs pursuant to the provisions of the preceding Article in the amount for which the entry or record has been created, that amount is treated as if the entry or record had not been created. ３　第一項の規定の適用については、第百二条の規定により取得された分離適格振替国債等につき第十三条第一項の同意を受けた各振替機関ごとにその取り扱う分離適格振替国債等について計算を行うものとする。 (3) In applying the provisions of paragraph (1), strippable and stripped book-entry transfer JGBs that have been acquired pursuant to the provisions of Article 102 and that are handled by Book-Entry Transfer Institution that have obtained consent as referred to in Article 13, paragraph (1) are to be calculated for each Book-Entry Transfer Institution handling them. ４　振替機関は、第一項の規定により分離元本振替国債又は分離利息振替国債を取得したときは、直ちに、国に対し、当該分離元本振替国債又は分離利息振替国債について債務の全部を免除する旨の意思表示をする義務を負う。 (4) Once a Book-Entry Transfer Institution acquires principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs pursuant to the provisions of paragraph (1), it has a duty to immediately manifest its intention to the national government to be bound by its release of the government from all obligations related to those principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs. ５　前項に規定する分離元本振替国債又は分離利息振替国債についての権利は、同項の規定により免除の意思表示がされたときは、消滅する。 (5) The rights under the principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs prescribed in the preceding paragraph are extinguished once an intention to be bound by a release is manifested pursuant to that paragraph. ６　振替機関は、分離元本振替国債又は分離利息振替国債について第四項の規定により免除の意思表示を行ったときは、直ちに、当該分離元本振替国債又は分離利息振替国債について振替口座簿の抹消を行わなければならない。 (6) Once a Book-Entry Transfer Institution manifests its intention to be bound by a release pursuant to the provisions of paragraph (4) with respect to principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs, it must immediately enter deletions for those principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs in the book-entry transfer account register. （超過記載又は記録がある場合の分離適格振替国債等に係る口座管理機関の義務） (Account Management Institutions' Obligations as Regards Strippable and Stripped Book-Entry Transfer JGBs If There Are Entries or Records of Overages) 第百八条　前条第一項に規定する場合において、第一号の総額が第二号の総額を超えることとなる銘柄の分離元本振替国債又は分離利息振替国債がある口座管理機関があるときは、当該口座管理機関は、国に対し、その超過額（第一号の総額から第二号の総額を控除した額をいう。）に相当する額の当該銘柄の分離元本振替国債又は分離利息振替国債について債務の全部を免除する旨の意思表示をする義務を負う。 Article 108 (1) In a case as prescribed in paragraph (1) of the preceding Article, if there is an Account Management Institution with principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs in an issue for which the total amount referred to in item (i) that comes to exceed the total amount referred to in item (ii), the Account Management Institution has a duty to manifest its intention to the national government to be bound by its release of the government from all obligations related to principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs of that issue in an amount equal to the overage (meaning the total amount referred to in item (ii), less the total amount referred to in item (i)): 一　当該口座管理機関の備える振替口座簿における当該口座管理機関の加入者の口座に記載され、又は記録されたすべての分離適格振替国債について第九十三条の規定により元利分離の手続が行われたものとみなして計算した場合に当該口座管理機関の備える振替口座簿における当該口座管理機関の加入者の口座に記載され、又は記録されることとなる分離元本振替国債及び分離利息振替国債の各銘柄ごとの総額 (i) the total amount, per issue, of principal-only book-entry transfer JGBs and interest-only book-entry transfer JGBs that would be calculated as being entered or recorded in the accounts of the Participants of the Account Management Institution, in the book-entry transfer account register maintained by that Account Management Institution, if all of the strippable book-entry transfer JGBs that have been entered or recorded in the accounts of the Participants of that Account Management Institution, in the book-entry transfer account register maintained by that Account Management Institution, were deemed to have been Stripped pursuant to the provisions of Article 93; 二　当該口座管理機関の直近上位機関の備える振替口座簿における当該口座管理機関の口座の顧客口座に記載され、又は記録されたすべての分離適格振替国債について第九十三条の規定により元利分離の手続が行われたものとみなして計算した場合に当該口座管理機関の直近上位機関の備える振替口座簿における当該口座管理機関の口座の顧客口座に記載され、又は記録されることとなる分離元本振替国債及び分離利息振替国債の各銘柄ごとの総額 (ii) the total amount, per issue, of principal-only book-entry transfer JGBs and interest-only book-entry transfer JGBs that would be calculated as being entered or recorded in the customer account subdivision under the account of the Account Management Institution, in the book-entry transfer account register maintained by its Immediately Superior Institution, if all of the strippable book-entry transfer JGBs entered or recorded in the customer account subdivision under the account of that Account Management Institution, in the book-entry transfer account register maintained by the Immediately Superior Institution of that Account Management Institution, are deemed to have been Stripped pursuant to the provisions of Article 93. ２　前条第二項の規定は、次に掲げる事項について準用する。 (2) The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to: 一　前項第一号に規定する金額 (i) the amount prescribed in item (i) of the preceding paragraph; 二　前項第二号に規定する顧客口座における増額又は減額の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合における同号に掲げる額 (ii) the amount set forth in item (ii) of the preceding paragraph, if an entry or record showing an increase or reduction has been created in a customer account as prescribed in that item but the rights associated with that entry or record have not arisen, been transferred, or been extinguished. ３　第一項の場合において、口座管理機関は、同項に規定する超過額に相当する額の同項に規定する銘柄の分離元本振替国債又は分離利息振替国債を有していないときは、同項の規定による免除の意思表示をする前に、当該超過額に達するまで、当該銘柄の分離元本振替国債又は分離利息振替国債を取得する義務を負う。 (3) In a case as referred to in paragraph (1), if the Account Management Institution does not hold principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs of the issue prescribed in that paragraph in an amount equal to the overage prescribed in that paragraph, it has a duty to acquire principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs in that issue until its holdings reach the amount of the overage, before manifesting its intention to be bound by a release under the provisions of that paragraph.. ４　口座管理機関は、第一項の規定により免除の意思表示をしたときは、直ちに、その直近上位機関に対し、次に掲げる事項を通知しなければならない。 (4) Once an Account Management Institution manifests its intention to be bound by a release pursuant to the provisions of paragraph (1), it must immediately notify its Immediately Superior Institution: 一　当該免除の意思表示をした旨 (i) that it has manifested the intention to be bound by the release; 二　当該免除の意思表示に係る分離元本振替国債又は分離利息振替国債の銘柄及び金額 (ii) of the issue and the amount of principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs with respect to which it has manifested the intention to be bound by the release. ５　前項の直近上位機関は、同項の通知を受けたときは、直ちに、同項第二号に掲げる銘柄の分離元本振替国債又は分離利息振替国債について、その備える振替口座簿における次に掲げる記載又は記録をしなければならない。 (5) Upon being notified as referred to in the preceding paragraph, the Immediately Superior Institution referred to in that paragraph must immediately create the following entries or records regarding principal-only book-entry transfer JGBs or interest-only book-entry transfer JGBs of the issue set forth in item (ii) of that paragraph, in the book-entry transfer account register that it maintains: 一　前項の口座管理機関の口座の自己口座における同項第二号に掲げる金額の減額の記載又は記録 (i) an entry or record under the account of the Account Management Institution referred to in that paragraph in the subdivision for the institution's own account, showing a reduction equal to the amount referred to in item (ii) of the preceding paragraph; 二　前号の口座の顧客口座における前項第二号に掲げる金額の増額の記載又は記録 (ii) an entry or record in the customer account subdivision under the account referred to in the preceding item, showing an increase equal to the amount referred to in item (ii) of the preceding paragraph. （分離適格振替国債等に係る振替機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Book-Entry Transfer Institution's Non-performance of Obligations as Regards Entries or Records of Overages Involving Strippable and Stripped Book-Entry Transfer JGBs) 第百九条　第百七条第一項に規定する場合において、同項に規定する振替機関が分離元本振替国債について同項及び同条第四項の義務を負ったときは、当該振替機関が当該義務の全部を履行するまでの間は、国は、各債権者の有する当該銘柄の分離元本振替国債及び当該銘柄の分離元本振替国債と名称及び記号を同じくする分離適格振替国債のうち、第一号の金額が第二号の総額に占める割合を同条第一項に規定する超過額（同条第四項の義務の一部が履行されたときは、当該履行に係る額を控除した額）に乗じた額（以下この条において「振替機関分制限元本額」という。）に関する部分について、元本の償還をする義務を負わない。 Article 109 (1) If a Book-Entry Transfer Institution as prescribed in Article 107, paragraph (1) has the obligations referred to in that paragraph and paragraph (4) of that Article as regards principal-only book-entry transfer JGBs in a case as prescribed in paragraph (1) of that Article, the national government does not have a duty to redeem the principal on the part of the principal-only book-entry transfer JGBs of the relevant issue and strippable book-entry transfer JGBs with the same name and code as the principal-only book-entry transfer JGBs of that issue that any of the bondholders holds which corresponds to the amount arrived at when the percentage of the total amount referred to in item (ii) that the amount referred to in item (i) accounts for is multiplied by the amount of the overage prescribed in paragraph (1) of that Article (or by the amount of the overage less any amount representing partial performance of the obligation referred to in paragraph (4) of that Article) (hereinafter referred to as the "maximum amount of principal ascribable to the book-entry transfer institution" in this Article) until the Book-Entry Transfer Institution fully performs those obligations: 一　当該債権者の有する当該銘柄の分離元本振替国債及び当該銘柄の分離元本振替国債と名称及び記号を同じくする分離適格振替国債の金額（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の分離元本振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該債権者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についての債権者に限る。）の次条第一項に規定する口座管理機関分制限元本額を控除した額） (i) the amount of principal-only book-entry transfer JGBs of that issue and strippable book-entry transfer JGBs with the same name and code as the principal-only book-entry transfer JGBs of that issue that the bondholder holds (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to principal-only book-entry transfer JGBs of that issue pursuant to the provisions of paragraph (1) of the preceding Article, the amount of such JGBs less the maximum amount of principal ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of that bondholder (but only in respect of the holder of a Book-Entry Transfer JGB that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　すべての債権者の有する当該銘柄の分離元本振替国債及び当該銘柄の分離元本振替国債と名称及び記号を同じくする分離適格振替国債の総額（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の分離元本振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についてのすべての債権者の次条第一項に規定する口座管理機関分制限元本額の合計額を控除した額） (ii) the total amount of principal-only, book-entry transfer JGBs of that issue and strippable book-entry transfer JGBs with the same name and code as the principal-only book-entry transfer JGBs of that issue that all of the bondholders hold (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to principal-only book-entry transfer JGBs of that issue pursuant to the provisions of paragraph (1) of the preceding Article, that total amount less the total of the maximum amounts of principal ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of all of the holders of Book-Entry Transfer JGBs that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ２　第百七条第一項に規定する場合において、同項に規定する振替機関が分離利息振替国債について同項及び同条第四項の義務を負ったときは、当該振替機関が当該義務の全部を履行するまでの間は、国は、各債権者の有する当該銘柄の分離利息振替国債（当該振替機関が取り扱うものに限る。以下この条及び次条において同じ。）及び当該銘柄の分離利息振替国債と利息支払期日を同じくするすべての分離適格振替国債（当該振替機関が取り扱うものに限る。以下この条及び次条において同じ。）の利息のうち、第一号の総額が第二号の総額に占める割合を同条第一項に規定する超過額（同条第四項の義務の一部が履行されたときは、当該履行に係る額を控除した額）に乗じた額（以下この条において「振替機関分制限利息額」という。）に関する部分について、利息の支払をする義務を負わない。 (2) If a Book-Entry Transfer Institution prescribed in Article 107, paragraph (1) has the obligations referred to in that paragraph and paragraph (4) of that Article as regards interest-only book-entry transfer JGBs in a case as prescribed in paragraph (1) of that Article, the national government does not have a duty to pay the part of the interest on the interest-only book-entry transfer JGBs of the relevant issue that any of the bondholders holds (but only those handled by the Book-Entry Transfer Institution, the same applies in this and the following Article), nor on all strippable book-entry transfer JGBs (but only those handled by the Book-Entry Transfer Institution, the same applies in this and the following Article) with the same interest payment date as the interest-only book-entry transfer JGBs of that issue that any of the bondholders holds, which corresponds to the amount arrived at when the percentage of the total amount referred to in item (ii) that the total amount referred to in item (i) accounts for is multiplied by the amount of the overage prescribed in paragraph (1) of that Article (or by the amount of the overage less any amount representing partial performance of the obligation referred to in paragraph (4) of that Article) (hereinafter referred to as the "maximum amount of interest ascribable to the book-entry transfer institution" in this Article), until the Book-Entry Transfer Institution fully performs the obligations referred to in that paragraph and paragraph (4) of that Article: 一　当該債権者の有する当該銘柄の分離利息振替国債及び当該銘柄の分離利息振替国債と利息支払期日を同じくするすべての分離適格振替国債の利息の総額（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の分離利息振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該債権者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についての債権者に限る。）の次条第二項に規定する口座管理機関分制限利息額を控除した額） (i) the total amount of interest on interest-only book-entry transfer JGBs of that issue and all strippable book-entry transfer JGBs with the same interest payment date as the interest-only book-entry transfer JGBs of that issue that the bondholder holds (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to interest-only book-entry transfer JGBs of that issue pursuant to the provisions of paragraph (1) of the preceding Article, the total amount of such interest less the maximum amount of interest ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (2) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of that bondholder (but only in respect of the holder of a Book-Entry Transfer JGB that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution); 二　すべての債権者の有する当該銘柄の分離利息振替国債及び当該銘柄の分離利息振替国債と利息支払期日を同じくするすべての分離適格振替国債の利息の総額（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の分離利息振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についてのすべての債権者の次条第二項に規定する口座管理機関分制限利息額の合計額を控除した額） (ii) the total amount of interest on interest-only book-entry transfer JGBs of that issue and all the strippable book-entry transfer JGBs with the same interest payment date as the interest-only book-entry transfer JGBs of that issue that all bondholders hold (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to interest-only book-entry transfer JGBs of that issue pursuant to the provisions of paragraph (1) of the preceding Article, that total amount less the total of the maximum amounts of interest ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (2) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of all of the holders of Book-Entry Transfer JGBs that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ３　第百七条第一項に規定する場合において、同項に規定する振替機関は、各債権者に対して次に掲げる義務を負う。 (3) In the case prescribed in Article 107, paragraph (1), the Book-Entry Transfer Institution prescribed in that paragraph assumes the following duties toward each bondholder: 一　第一項の場合において、各債権者の有する当該銘柄の分離元本振替国債及び当該銘柄の分離元本振替国債と名称及び記号を同じくする分離適格振替国債のうち、振替機関分制限元本額に関する部分について、国に代わって元本の償還をする義務 (i) in a case as referred to in paragraph (1), the duty to redeem the principal, in lieu of the national government, on the part of the principal-only book-entry transfer JGBs of the relevant issue and strippable book-entry transfer JGBs of the same name and code as the principal-only book-entry transfer JGB of that issue which each bondholder holds, up to the maximum amount of principal ascribable to the book-entry transfer institution; 二　前項の場合において、各債権者の有する当該銘柄の分離利息振替国債及び当該銘柄の分離利息振替国債と利息支払期日を同じくするすべての分離適格振替国債の利息のうち、振替機関分制限利息額に関する部分について、国に代わって利息の支払をする義務 (ii) in a case as referred to in the preceding paragraph, the duty to pay interest, in lieu of the national government, on the part of the interest on all interest-only book-entry transfer JGBs of the relevant issue and strippable book-entry transfer JGBs with the same name and code as the interest-only book-entry transfer JGBs of that issue which each bondholder holds and which corresponds to the maximum amount of interest ascribable to the book-entry transfer institution; 三　前二号に掲げるもののほか、第百七条第一項又は第四項の義務の不履行によって生じた損害の賠償をする義務 (iii) the duty to indemnify the bondholder for any damage caused by non-performance of obligations as referred to in Article 107, paragraph (1) or (4) beyond what is set forth in the preceding two items （分離適格振替国債等に係る口座管理機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Account Management Institutions' Non-performance of Obligations as Regards Entries or Records of Overages Involving Strippable and Stripped Book-Entry Transfer JGBs) 第百十条　第百八条第一項に規定する場合において、同項に規定する口座管理機関が分離元本振替国債について同項及び同条第三項の義務を負ったときは、当該口座管理機関が当該義務の全部を履行するまでの間は、国は、債権者（当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についての債権者に限る。）の有する当該銘柄の分離元本振替国債及び当該銘柄の分離元本振替国債と名称及び記号を同じくする分離適格振替国債のうち、第一号の金額が第二号の総額に占める割合を同条第一項に規定する超過額（同項の義務の一部が履行されたときは、当該履行に係る額を控除した額）に乗じた額（以下この条において「口座管理機関分制限元本額」という。）に関する部分について、元本の償還をする義務を負わない。 Article 110 (1) If an Account Management Institution as prescribed in Article 108, paragraph (1) has the obligations referred to in that paragraph and paragraph (3) of that Article as regards principal-only book-entry transfer JGBs in a case as prescribed in paragraph (1) of that Article, the national government does not have a duty to redeem the principal on the part of the principal-only book-entry transfer JGBs of the relevant issue that a holder holds (but only by the holder of a book-entry transfer JGB entered or recorded in the account opened by the Account Management Institution or by its Subordinate Institution), nor on the part of the strippable book-entry transfer JGBs with the same name and code as the principal-only book-entry transfer JGBs of that issue that the holder holds, which corresponds to the amount arrived at when the percentage of the total amount referred to in item (ii) that the amount referred to in item (i) accounts for is multiplied by the amount of the overage prescribed in paragraph (1) of that Article (or by the amount of the overage less any amount representing partial performance of the obligation referred to in that paragraph) (hereinafter referred to as the "maximum amount of principal ascribable to the account management institution" in this Article), until the Account Management Institution fully performs those obligations: 一　当該債権者の有する当該銘柄の分離元本振替国債及び当該銘柄の分離元本振替国債と名称及び記号を同じくする分離適格振替国債の金額（当該口座管理機関の下位機関であって第百八条第一項の規定により当該銘柄の分離元本振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該債権者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についての債権者に限る。）の口座管理機関分制限元本額を控除した額） (i) the amount of principal-only book-entry transfer JGBs of that issue and strippable book-entry transfer JGBs with the same name and code as the principal-only book-entry transfer JGBs of that issue that the bondholder holds (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to principal-only book-entry transfer JGBs of that issue pursuant to the provisions of that paragraph, the amount of such JGBs less the maximum amount of principal ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in Article 108, paragraph (1) in respect of that bondholder (but only in respect of the holder of a Book-Entry Transfer JGB that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についてのすべての債権者の有する当該銘柄の分離元本振替国債及び当該銘柄の分離元本振替国債と名称及び記号を同じくする分離適格振替国債の総額（当該口座管理機関の下位機関であって第百八条第一項の規定により当該銘柄の分離元本振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についてのすべての債権者の口座管理機関分制限元本額の合計額を控除した額） (ii) the total amount of principal-only book-entry transfer JGBs of that issue and strippable book-entry transfer JGBs with the same name and code as the principal-only book-entry transfer JGBs of that issue held by all of the holders of Book-Entry Transfer JGBs that have been entered or recorded in accounts opened by the Account Management Institution or by its Subordinate Institution (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to principal-only book-entry transfer JGBs of that issue pursuant to the provisions of that paragraph, that total amount less the total of the maximum amounts of principal ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in Article 108, paragraph (1) of the preceding Article in respect of all of the holders of Book-Entry Transfer JGBs that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ２　第百八条第一項に規定する場合において、同項に規定する口座管理機関が分離利息振替国債について同項及び同条第三項の義務を負ったときは、当該口座管理機関が当該義務の全部を履行するまでの間は、国は、債権者（当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についての債権者に限る。）の有する当該銘柄の分離利息振替国債及び当該銘柄の分離利息振替国債と利息支払期日を同じくするすべての分離適格振替国債の利息のうち、第一号の総額が第二号の総額に占める割合を同条第一項に規定する超過額（同項の義務の一部が履行されたときは、当該履行に係る額を控除した額）に乗じた額（以下この条において「口座管理機関分制限利息額」という。）に関する部分について、利息の支払をする義務を負わない。 (2) If an Account Management Institution prescribed in Article 108, paragraph (1) has a duty as referred to in that paragraph and paragraph (3) of that Article as regards interest-only book-entry transfer JGBs in the case prescribed in paragraph (1) of that Article, the national government does not have a duty to pay the part of the interest on the interest-only book-entry transfer JGBs of that issue that a holder holds (but only by the holder of a book-entry transfer JGB entered or recorded in the account opened by the Account Management Institution or by its Subordinate Institution), nor the part of the interest on all strippable book-entry transfer JGBs with the same interest payment date as the interest-only book-entry transfer JGBs of that issue that the holder holds, which corresponds to the amount arrived at when the percentage of the total amount referred to in item (ii) that the amount referred to in item (i) accounts for is multiplied by the amount of the overage prescribed in paragraph (1) of that Article (or by the amount of the overage less any amount representing partial performance of the obligation referred to in that paragraph) (hereinafter referred to as the "maximum amount of interest ascribable to the account management institution" in this Article), until the Account Management Institution fully performs those obligations: 一　当該債権者の有する当該銘柄の分離利息振替国債及び当該銘柄の分離利息振替国債と利息支払期日を同じくするすべての分離適格振替国債の利息の総額（当該口座管理機関の下位機関であって第百八条第一項の規定により当該銘柄の分離利息振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該債権者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についての債権者に限る。）の口座管理機関分制限利息額を控除した額） (i) the amount of interest on interest-only book-entry transfer JGBs of that issue and all strippable book-entry transfer JGBs with the same interest payment date as the interest-only book-entry transfer JGBs of that issue that the bondholder holds (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to interest-only book-entry transfer JGBs of that issue pursuant to the provisions of Article 108, paragraph (1), the amount of such interest less the maximum amount of interest ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in that paragraph in respect of that bondholder (but only in respect of the holder of a Book-Entry Transfer JGB that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についてのすべての債権者の有する当該銘柄の分離利息振替国債及び当該銘柄の分離利息振替国債と利息支払期日を同じくするすべての分離適格振替国債の利息の総額（当該口座管理機関の下位機関であって第百八条第一項の規定により当該銘柄の振替国債について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過額に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替国債についてのすべての債権者の口座管理機関分制限利息額の合計額を控除した額） (ii) the total amount of interest on interest-only book-entry transfer JGBs of that issue and all strippable book-entry transfer JGBs with the same interest payment date as the interest-only book-entry transfer JGBs of that issue held by all of the holders of Book-Entry Transfer JGBs that have been entered or recorded in accounts opened by the Account Management Institution or by its Subordinate Institution (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to Book-Entry Transfer JGBs of that issue pursuant to the provisions of Article 108, paragraph (1), that total amount of interest less the total of the maximum amounts of interest ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in that paragraph in respect of all of the holders of Book-Entry Transfer JGBs that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ３　第百八条第一項に規定する場合において、同項に規定する口座管理機関は、前二項に規定する債権者に対して次に掲げる義務を負う。 (3) In the case prescribed in Article 108, paragraph (1), the Account Management Institution prescribed in that paragraph assumes the following duties toward a bondholder as prescribed in the preceding two paragraphs: 一　第一項の場合において、同項に規定する債権者の有する当該銘柄の分離元本振替国債及び当該銘柄の分離元本振替国債と名称及び記号を同じくする分離適格振替国債のうち、口座管理機関分制限元本額に関する部分について、国に代わって元本の償還をする義務 (i) in a case as referred to in paragraph (1), the duty to redeem the principal, in lieu of the national government, on the part of the principal-only book-entry transfer JGBs of the relevant issue and strippable book-entry transfer JGBs with the same name and code as the principal-only book-entry transfer JGBs of that issue which a bondholder as prescribed in paragraph (1) holds, up to the maximum amount of principal ascribable to the account management institution; 二　前項の場合において、同項に規定する債権者の有する当該銘柄の分離利息振替国債及び当該銘柄の分離利息振替国債と利息支払期日を同じくするすべての分離適格振替国債の利息のうち、口座管理機関分制限利息額に関する部分について、国に代わって利息の支払をする義務 (ii) in a case as referred to in in the preceding paragraph, the duty to pay interest, in lieu of the national government, on the part the interest on all interest-only book-entry transfer JGBs of the relevant issue and strippable book-entry transfer JGBs with the same name and code as the interest-only book-entry transfer JGBs of that issue which a bondholder as prescribed in the preceding paragraph holds, up to the maximum amount of interest ascribable to the account management institution; 三　前二号に掲げるもののほか、第百八条第一項又は第三項の義務の不履行によって生じた損害の賠償をする義務 (iii) the duty to indemnify the bondholder for any damage caused by non-performance of obligations as referred to in Article 108, paragraph (1) or (3), beyond what is set forth in the preceding two items. （国が誤って振替国債の償還等をした場合における取扱い） (Handling If the National Government Redeems Book-Entry Transfer JGBs in Error) 第百十一条　国が第百五条第一項、第百六条第一項、第百九条第一項若しくは第二項又は前条第一項若しくは第二項の規定により義務を負わないとされた銘柄に係る当該義務を負わないとされた金額についてした元本の償還又は利息の支払は、国が善意の場合であっても、当該銘柄の他の振替国債に係る国の債務を消滅させる効力を有しない。 Article 111 (1) Even if the national government is acting in good faith, its redemption of principal or payment of interest, in an amount that it does not have the duty to redeem or pay, for an issue that the provisions of Article 105, paragraph (1), Article 106, paragraph (1), Article 109, paragraph (1) or (2), or paragraph (1) or (2) of the preceding Article establish the national government as not having a duty to redeem or pay does not have the effect of extinguishing its obligations with respect to other Book-Entry Transfer JGBs of that issue. ２　前項の場合において、振替国債の債権者は、国に対し、同項に規定する元本の償還又は利息の支払に係る金額の返還をする義務を負わない。 (2) In a case as referred to in the preceding paragraph, a holder of Book-Entry Transfer JGBs does not have a duty to return to the national government the amount of the principal redeemed or interest paid as prescribed in that paragraph. ３　国は、第一項に規定する元本の償還又は利息の支払をしたときは、前項に規定する金額の限度において、第百五条第二項第一号、第百六条第二項第一号、第百九条第三項第一号若しくは第二号又は前条第三項第一号若しくは第二号の規定による振替国債の債権者の振替機関等に対する権利を取得する。 (3) If the national government redeems principal or pays interest as prescribed in paragraph (1), it acquires the rights of a holder of Book-Entry Transfer JGBs under the provisions of Article 105, paragraph (2), item (i), Article 106, paragraph (2), item (i), Article 109, paragraph (3), item (i) or (ii) or paragraph (3), item (i) or (ii) of the preceding Article toward the Book-Entry Transfer Institution, etc., to the extent of the amount prescribed in the preceding paragraph. 第四節　雑則 Section 4 Miscellaneous Provisions 第百十二条　振替国債の引受けの申込みをする者は、その申込みの際に、自己のために開設された当該振替国債の振替を行うための口座を国に示さなければならない。 Article 112 A person offering to subscribe for Book-Entry Transfer JGBs must indicate to the national government the account opened for that person in which book entries can be made for the Book-Entry Transfer JGBs, at the time of the offer. 第六章　地方債等の振替 Chapter VI Book Entry Trasfer of Local Government Bonds 第一節　地方債の振替 Section 1 Book Entry Trasfer of Local Government Bonds （地方債に関する社債に係る規定の準用） (Mutatis Mutandis Application of Provisions on Corporate Bonds to Local Government Bonds) 第百十三条　第四章の規定（第六十六条第一号、第六十九条第一項第五号及び第六号並びに第二項第一号ロ及びハ、第六十九条の二、第七十条の二並びに第四節の規定を除く。）は、地方債について準用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句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。 Article 113 The provisions of Chapter IV (other than Article 66, item (i), Article 69, paragraph (1), items (v) and (vi), paragraph (2), item (i), sub-items (b) and (c), Article 69-2, Article 70-2 and the provisions of Section 4) apply mutatis mutandis to local government bonds. In such a case, the words set forth in the right-hand column of the following table are deemed to replace the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. （法律の適用の明示等） (Clear Indication of the Application of This Act) 第百十四条　地方債で振替機関が取り扱うものの発行者は、引受けの申込みをする者に対し、当該地方債についてこの法律の規定の適用がある旨を明示しなければならない。ただし、契約により当該地方債の総額を引き受ける者がある場合には、この限りでない。 Article 114 (1) The issuer of local government bonds handled by a Book-Entry Transfer Institution must clearly indicate to a person offering to subscribe for those bonds that this Act applies to those bonds; provided, however, that this does not apply to a person subscribing for the full amount of those local government bonds based on a contract. ２　地方債で振替機関が取り扱うものの引受けの申込みをする者は、その申込みの際に、自己のために開設された当該地方債の振替を行うための口座を当該地方債の発行者に示さなければならない。 (2) A person offering to subscribe for local government bonds handled by a Book-Entry Transfer Institution must indicate to the issuer the account opened for that person in which book entries can be made for the local government bonds, at the time of the offer. 第二節　投資法人債の振替 Section 2 Book Entry Trasfer of Investment Corporation Bonds （投資法人債に関する社債に係る規定の準用） (Mutatis Mutandis Application of Provisions on Corporate Bonds to Investment Corporation Bonds) 第百十五条　第四章の規定（第六十六条第一号イからニまで、第六十九条第一項第五号及び第六号並びに第二項第一号ロ及びハ、第六十九条の二、第七十条の二、第八十三条、第八十四条第四項、第八十六条の二並びに第八十六条の三の規定を除く。）は、投資法人債（投資信託及び投資法人に関する法律第二条第十七項に規定する投資法人債をいう。以下同じ。）について準用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句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。 Article 115 The provisions of Chapter IV (other than Article 66, item (i), sub-items (a) to (d) inclusive, Article 69, paragraph (1), items (v) and (vi) and paragraph (2), item (i), sub-items (b) and (c), Article 69-2, Article 70-2, Article 83, Article 84, paragraph (4), Article 86-2 and Article 86-3) apply mutatis mutandis to investment corporation bonds (meaning investment corporation bonds as prescribed in Article 2, paragraph (17) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter). In such a case, the words set forth in the right-hand column of the following table are deemed to replace the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. （振替投資法人債に関する投資信託及び投資法人に関する法律の特例） (Special Provisions of the Act on Investment Trusts and Investment Corporations concerning Book-Entry Transfer Investment Corporation Bonds) 第百十六条　投資法人債で振替機関が取り扱うもの（以下「振替投資法人債」という。）に関する投資信託及び投資法人に関する法律第百九十六条第一項及び第二項、第百九十七条並びに第二百十九条の規定の適用については、振替投資法人債は、同法に規定する投資証券等のうち同法に規定する投資法人債券とみなす。 Article 116 In applying the provisions of Article 196, paragraphs (1) and (2), Article 197 and Article 219 of the Act on Investment Trusts and Investment Corporations to investment corporation bonds handled by a Book-Entry Transfer Institution (hereinafter referred to as "Book-Entry Transfer Investment Corporation Bonds"), a Book-Entry Transfer Investment Corporation Bond is deemed to be an investment corporation bond certificate as prescribed in that Act which is among the investment securities, etc. prescribed in that Act. （振替投資法人債についての投資信託及び投資法人に関する法律の適用除外） (Exclusion of Book-Entry Transfer Investment Corporation Bonds from Application of the Act on Investment Trusts and Investment Corporations) 第百十六条の二　振替投資法人債については、投資信託及び投資法人に関する法律第百三十九条の七において準用する会社法第六百八十一条第四号及び第五号、第六百八十二条第一項から第三項まで、第六百八十八条第一項、第六百九十条第一項、第六百九十一条第一項及び第二項、第六百九十三条第一項、第六百九十四条第一項並びに第六百九十五条の二第一項から第三項までの規定は、適用しない。 Article 116-2 The provisions of Article 681, items (iv) and (v), Article 682, paragraphs (1) to (3) inclusive, Article 688, paragraph (1), Article 690, paragraph (1), Article 691, paragraphs (1) and (2), Article 693, paragraph (1), Article 694, paragraph (1) and Article 695-2, paragraphs (1) to (3) inclusive of the Companies Act as applied mutatis mutandis pursuant to Article 139-7 of the Act on Investment Trusts and Investment Corporations do not apply to Book-Entry Transfer Investment Corporation Bonds. 第三節　相互会社の社債の振替 Section 3 Book Entry Trasfer of Bonds Issued by Mutual Companies （相互会社の社債に関する社債に係る規定の準用） (Mutatis Mutandis Application of Provisions on Corporate Bonds to Bonds Issued by Mutual Companies) 第百十七条　第四章の規定（第六十六条第一号イからニまで、第六十九条第一項第五号及び第六号並びに第二項第一号ロ及びハ、第六十九条の二、第七十条の二、第八十三条、第八十四条第四項、第八十六条の二並びに第八十六条の三の規定を除く。）は、相互会社の社債（保険業法第六十一条に規定する社債をいう。以下同じ。）について準用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句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。 Article 117 The provisions of Chapter IV (other than Article 66, item (i), sub-items (a) to (d) inclusive, Article 69, paragraph (1), items (v) and (vi) and paragraph (2), item (i), Sub-items (b) and (c), Article 69-2, Article 70-2, Article 83, Article 84, paragraph (4), Article 86-2 and Article 86-3) apply mutatis mutandis to a corporate bond issued by a mutual company (meaning a corporate bond as prescribed in Article 61 of the Insurance Business Act; the same applies hereinafter). In such a case, the words set forth in the right-hand column of the following table are deemed to replace the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. （相互会社の社債で振替機関が取り扱うものについての保険業法の適用除外） (Exclusion of Bonds Issued by Mutual Companies Which Book-Entry Transfer Institution Handle from Application of the Insurance Business Act) 第百十七条の二　相互会社の社債で振替機関が取り扱うものについては、保険業法第六十一条の五において準用する会社法第六百八十一条第四号及び第五号、第六百八十二条第一項から第三項まで、第六百八十八条第一項、第六百九十条第一項、第六百九十一条第一項及び第二項、第六百九十三条第一項、第六百九十四条第一項並びに第六百九十五条の二第一項から第三項までの規定は、適用しない。 Article 117-2 The provisions of Article 681, items (iv) and (v), Article 682, paragraphs (1) to (3) inclusive, Article 688, paragraph (1), Article 690, paragraph (1), Article 691, paragraphs (1) and (2), Article 693, paragraph (1), Article 694, paragraph (1) and Article 695-2, paragraphs (1) to (3) inclusive of the Companies Act as applied mutatis mutandis pursuant to Article 61-5 of the Insurance Business Act do not apply to bonds issued by a mutual company which a Book-Entry Transfer Institution handles. 第四節　特定社債の振替 Section 4 Book Entry Transfer of Specified Corporate Bonds （特定社債に関する社債に係る規定の準用） (Mutatis Mutandis Application of the Provisions on Corporate Bonds to Specified Corporate Bonds) 第百十八条　第四章の規定（第六十六条第一号イからニまで、第六十九条第一項第五号及び第六号並びに第二項第一号ロ及びハ、第六十九条の二、第七十条の二、第八十三条、第八十四条第四項、第八十六条の二並びに第八十六条の三の規定を除く。）は、特定社債（資産の流動化に関する法律第二条第七項に規定する特定社債をいい、転換特定社債（同法第百三十一条第一項に規定する転換特定社債をいう。以下同じ。）及び新優先出資引受権付特定社債（同法第百三十九条第一項に規定する新優先出資引受権付特定社債をいう。以下同じ。）を除く。以下同じ。）について準用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句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。 Article 118 The provisions of Chapter IV (other than Article 66, item (i), sub-items (a) to (d), Article 69, paragraph (1), items (v) and (vi) and paragraph (2), item (i), sub-items (b) and (c), Article 69-2, Article 70-2, Article 83, Article 84, paragraph (4), Article 86-2 and Article 86-3) apply mutatis mutandis to specified corporate bonds (meaning specified corporate bonds as prescribed in Article 2, paragraph (7) of the Act on Securitization of Assets, and excluding convertible specified corporate bonds (meaning convertible specified corporate bonds as prescribed in Article 131, paragraph (1) of that Act; the same applies hereinafter) and specified corporate bonds with subscription rights for new preferred equity investment (meaning specified corporate bonds with subscription rights for new preferred equity investment as prescribed in Article 139, paragraph (1) of that Act; the same applies hereinafter); the same applies hereinafter). In such a case, the words set forth in the right-hand column of the following table are deemed to replace the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. （特定社債で振替機関が取り扱うものに関する資産の流動化に関する法律の適用除外） (Exclusion of Specified Corporate Bonds That Book-Entry Transfer Institution Handle from Application of the Act on Securitization of Assets) 第百十九条　特定社債で振替機関が取り扱うものについては、資産の流動化に関する法律第百二十五条において準用する会社法第六百八十一条第四号及び第五号、第六百八十二条第一項から第三項まで、第六百八十八条第一項、第六百九十条第一項、第六百九十一条第一項及び第二項、第六百九十三条第一項、第六百九十四条第一項並びに第六百九十五条の二第一項から第三項までの規定は、適用しない。 Article 119 The provisions of Article 681, items (iv) and (v), Article 682, paragraphs (1) to (3) inclusive, Article 688, paragraph (1), Article 690, paragraph (1), Article 691, paragraphs (1) and (2), Article 693, paragraph (1), Article 694, paragraph (1) and Article 695-2, paragraphs (1) to (3) inclusive of the Companies Act as applied mutatis mutandis pursuant to Article 125 of the Act on Securitization of Assets do not apply to specified corporate bonds that a Book-Entry Transfer Institution handles. 第五節　特別法人債の振替 Section 5 Book Entry Trasfer of Special Corporation Bonds 第百二十条　第四章の規定（第六十六条第一号イからニまで、第六十九条第一項第五号及び第六号並びに第二項第一号ロ及びハ、第六十九条の二、第七十条の二並びに第四節の規定を除く。）及び第百十四条の規定は、特別法人債（特別の法律により法人の発行する債券に表示されるべき権利をいう。）について準用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句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。 Article 120 The provisions of Chapter IV (other than Article 66, item (i), sub-items (a) to (d), Article 69, paragraph (1), items (v) and (vi) and paragraph (2), item (i), sub-items (b) and (c), Article 69-2, Article 70-2 and Section 4) and Article 114 apply mutatis mutandis to special corporation bonds (meaning the rights required to be indicated on bond certificates issued by a corporation pursuant to a special Act). In such a case, the words set forth in the right-hand column of the following table are deemed to replace the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. 第六節　投資信託又は外国投資信託の受益権の振替 Section 6 Book Entry Trasfer of Beneficial Interest in Domestic and Foreign Investment Trusts （投資信託受益権に関する社債等に係る規定の準用） (Mutatis Mutandis Application of Provisions on Bonds and Other Securities to Beneficial Interest in Investment Trusts) 第百二十一条　第四章の規定（第六十六条第一号、第六十九条第一項第五号及び第六号並びに第二項第一号ロ及びハ、第六十九条の二、第七十条の二、第七十一条第八項並びに第四節（第八十四条第二項及び第八十五条第一項を除く。）の規定を除く。）、第百十四条第二項及び第百五十五条の規定は、投資信託受益権（投資信託及び投資法人に関する法律第二条第七項に規定する受益権をいい、外国投資信託に係る信託契約に基づく受益権を含む。以下同じ。）について準用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句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。 Article 121 The provisions of Chapter IV (other than Article 66, item (i), Article 69, paragraph (1), items (v) and (vi) and paragraph (2), item (i), sub-items (b) and (c), Article 69-2, Article 70-2, Article 71, paragraph (8) and Section 4 (other than Article 84, paragraph (2) and Article 85, paragraph (1))), Article 114, paragraph (2) and Article 155 apply mutatis mutandis to a beneficial interest in an investment trust (meaning a beneficial interest as prescribed in Article 2, paragraph (7) of the Act on Investment Trusts and Investment Corporations, and including a beneficial interest under the trust agreement of a foreign investment trust; the same applies hereinafter). In such a case, the words set forth in the right-hand column of the following table are deemed to replace the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. （振替投資信託受益権の併合又は分割に関する記載又は記録手続） (Creating Entries or Records of the Merger or Split of Book-Entry Transfer Beneficial Interest in an Investment Trust) 第百二十一条の二　特定の銘柄（前条において準用する第六十八条第三項第二号に規定する銘柄をいう。以下この条において同じ。）の投資信託受益権で振替機関が取り扱うもの（以下「振替投資信託受益権」という。）について併合又は分割をしようとする場合には、当該振替投資信託受益権の発行者は、併合又は分割の日の二週間前までに、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 121-2 (1) Before merging or splitting a beneficial interest in an investment trust that is of a particular issue (meaning an issue as prescribed in Article 68, paragraph (3), item (ii) as applied mutatis mutandis pursuant to the preceding Article; hereinafter the same applies in this Article) and that a Book-Entry Transfer Institution handles (hereinafter referred to as a "Book-Entry Transfer Beneficial Interest in an Investment Trust"), the issuer of the Book-Entry Transfer Beneficial Interest in the Investment Trust must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information no later than two weeks prior to the date of merger or split: 一　当該併合又は分割に係る振替投資信託受益権の銘柄 (i) the issue of Book-Entry Transfer Beneficial Interest in the Investment Trust subject to the merger or split; 二　併合の場合にあっては、一から次のイの総発行口数の次のロの総発行口数に対する割合を控除した割合（以下この条において「減少比率」という。） (ii) in the case of a merger, the percentage arrived at when the percentage of the total number of issued units referred to in sub-item (b) which the total number of issued units referred to in sub-item (a) represents is subtracted from the number one (hereinafter referred to as the "percent reduction" in this Article): イ　併合後の当該振替投資信託受益権の総発行口数 (a) the total number of issued units of Book-Entry Transfer Beneficial Interest in the Investment Trust after the merger; ロ　併合前の当該振替投資信託受益権の総発行口数 (b) the total number of issued units of Book-Entry Transfer Beneficial Interest in the Investment Trust before the merger. 三　分割の場合にあっては、次のイの総口数の次のロの総発行口数に対する割合（以下この条において「増加比率」という。） (iii) in the case of a split, the percentage of the total number of issued units referred to in sub-item (b) which the total number of units referred to in sub-item (a) represents (hereinafter referred to as the "percent increase" in this Article): イ　分割により受益者が受ける当該振替投資信託受益権の総口数 (a) the total number of units of Book-Entry Transfer Beneficial Interest in the Investment Trust which beneficiaries receive as a result of the split; ロ　分割前の当該振替投資信託受益権の総発行口数 (b) the total number of issued units of Book-Entry Transfer Beneficial Interest in the Investment Trust before the split. 四　併合又は分割の日 (iv) the date of the merger or split. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替投資信託受益権の銘柄について、その直近下位機関に対し、同項各号に掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in the items of that paragraph as regards the issue of Book-Entry Transfer Beneficial Interest in the Investment Trust about which it has been notified. ３　前項の規定は、同項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた直近下位機関について準用する。 (3) The provisions of the preceding paragraph apply mutatis mutandis to an Immediately Subordinate Institution that is notified as referred to in that paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ４　第一項又は第二項（前項において準用する場合を含む。）の通知があった場合には、当該通知を受けた振替機関等は、併合又は分割の日において、次に掲げる措置を執らなければならない。 (4) Upon being notified as referred to in paragraph (1) or (2) (including as applied mutatis mutandis pursuant to the preceding paragraph), the Book-Entry Transfer Institution, etc. that has been so notified must take the following measures on the date of the merger or split: 一　併合の場合にあっては、次に掲げる措置（顧客口座（前条において準用する第六十八条第二項第二号に規定する顧客口座をいう。以下この条において同じ。）を有する振替機関等にあっては、イに掲げるものに限る。） (i) the following measures, in the event of a merger (if the Book-Entry Transfer Institution, etc. has a customer account (meaning a customer account as prescribed in Article 68, paragraph (2), item (ii) as applied mutatis mutandis pursuant to the preceding Article; hereinafter the same applies in this Article), this is limited to the measures set forth in sub-item (a)): イ　その備える振替口座簿中の第一項第一号の振替投資信託受益権についての記載又は記録がされている口座（顧客口座を除き、機関口座以外の口座にあっては、当該口座の保有欄（前条において準用する第六十九条第二項第一号イに規定する保有欄をいう。）又は質権欄（前条において準用する第七十条第三項第二号に規定する質権欄をいう。）。以下この条において「対象保有欄等」という。）における、当該対象保有欄等に記載又は記録がされている口数に減少比率をそれぞれ乗じた口数（その口数に一に満たない端数があるときは、これを切り上げるものとする。）についての減少の記載又は記録 (a) create entries or records, under the accounts in which entries or records have been created for Book-Entry Transfer Beneficial Interest in an Investment Trust as referred to in paragraph (1), item (i) in the book-entry transfer account register that the Book-Entry Transfer Institution, etc. maintains (but not in a customer account; for accounts other than the Institution-Held Account, this means the holdings columns (meaning holdings columns as prescribed in Article 69, paragraph (2), item (i), sub-item (a) as applied mutatis mutandis pursuant to the preceding Article) or the pledge columns (meaning pledge columns as prescribed in Article 70, paragraph (3), item (ii) as applied mutatis mutandis pursuant to the preceding Article) of those accounts; hereinafter referred to as the "relevant holdings or pledge column" in this Article) showing reductions equal to the number of units arrived at when each number of units that has been entered or recorded in one of the relevant holdings or pledge columns is multiplied by the percent reduction (if a fractional unit results, it is rounded up); ロ　直近上位機関に対するイの規定により減少の記載又は記録をした口数の通知 (b) notify the Immediately Superior Institution of the number of units for which it has entered or recorded reductions pursuant to the provisions of sub-item (a) above. 二　分割の場合にあっては、次に掲げる措置（顧客口座を有する振替機関等にあっては、イに掲げるものに限る。） (ii) the following measures, in the event of a split (if the Book-Entry Transfer Institution, etc. has a customer account, this is limited to the measures set forth in sub-item (a)): イ　その備える振替口座簿中の第一項第一号の振替投資信託受益権についての記載又は記録がされている対象保有欄等における、当該対象保有欄等に記載又は記録がされている口数に増加比率をそれぞれ乗じた口数（その口数に一に満たない端数があるときは、これを切り捨てるものとする。）についての増加の記載又は記録 (a) create entries or records, under the relevant holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Beneficial Interest in an Investment Trust as referred to in paragraph (1), item (i) in the book-entry transfer account register that the Book-Entry Transfer Institution, etc. maintains, showing increases equal to the number of units arrived at when each number of units that has been entered or recorded in one of the relevant holdings or pledge columns is multiplied by the percent increase (if a fractional unit results, it is disregarded); ロ　直近上位機関に対するイの規定により増加の記載又は記録をした口数の通知 (b) notify the Immediately Superior Institution of the number of units for which it has entered or recorded increases pursuant to the provisions of sub-item (a). ５　前項第一号ロ若しくは第二号ロ又は第一号ロ若しくは第二号ロの通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (i), sub-item (b) or item (ii), sub-item (b) of the preceding paragraph or as referred to in item (i), sub-item (b) or item (ii), sub-item (b), the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　併合の場合にあっては、次に掲げる措置 (i) the following measures, in the event of a merger: イ　当該通知をした口座管理機関の口座の顧客口座における当該通知を受けた口数についての減少の記載又は記録 (a) create an entry or record showing a reduction equal to the number of units of which it has been notified, in the customer account subdivision under the account of the Account Management Institution that has notified it; ロ　直近上位機関に対する前項第一号イの規定により減少の記載又は記録がされた口数及び直近下位機関から同号ロ又はこの号の規定により通知を受けた口数の通知 (b) notify the Immediately Superior Institution of the number of units for which it has entered or recorded a reduction pursuant to the provisions of item (i), sub-item (a) of the preceding paragraph and of the number of units of which the Immediately Subordinate Institution has notified it pursuant to the provisions of sub-item (b) of that item or this item. 二　分割の場合にあっては、次に掲げる措置 (ii) the following measures, in the event of a split: イ　当該通知をした口座管理機関の口座の顧客口座における当該通知を受けた口数についての増加の記載又は記録 (a) create an entry or record showing an increase equal to the number of units of which it has been notified, in the customer account subdivision under the account of the Account Management Institution that has notified it; ロ　直近上位機関に対する前項第二号イの規定により増加の記載又は記録がされた口数及び直近下位機関から同号ロ又はこの号の規定により通知を受けた口数の通知 (b) notify the Immediately Superior Institution of the number of units for which it has entered or recorded an increase pursuant to the provisions of item (ii), sub-item (a) of the preceding paragraph and of the number of units of which the Immediately Subordinate Institution has notified it pursuant to the provisions of sub-item (b) of that item or this item. ６　第一項又は第二項（第三項において準用する場合を含む。）の通知を受けた振替機関等は、速やかに、その直近上位機関（振替機関にあっては発行者）に対し、併合又は分割の日の前日のその備える振替口座簿における当該振替機関等の加入者の口座（顧客口座を除く。）に記載又は記録がされている当該併合又は分割に係る振替投資信託受益権の口数及びこの項の規定によりその直近下位機関から通知を受けた当該振替投資信託受益権の口数の通知をしなければならない。 (6) A Book-Entry Transfer Institution, etc. that is notified as referred to in paragraph (1) or (2) (including as applied mutatis mutandis pursuant to paragraph (3)), must promptly notify its Immediately Superior Institution (or the issuer, if it is a Book-Entry Transfer Institution) of the numbers of units of Book-Entry Transfer Beneficial Interest in the Investment Trust subject to the merger or split which have been entered or recorded under the accounts of the Participants of the Book-Entry Transfer Institution, etc. (this excludes a customer account) in the book-entry transfer account register that it maintains as of the day immediately preceding the merger or split, and of the number of units of Book-Entry Transfer Beneficial Interest in the Investment Trust of which it has been notified by its Immediately Subordinate Institution pursuant to the provisions of this paragraph. （その権利の帰属が振替口座簿の記載又は記録により定まるものとされる投資信託受益権についての投資信託及び投資法人に関する法律の適用除外） (Exclusion of Book-Entry Transfer Beneficial Interest in an Investment Trust from Application of the Act on Investment Trusts and Investment Corporations If Ownership Is Established by Entries or Records in the Book-Entry Transfer Account Register) 第百二十一条の三　その権利の帰属が振替口座簿の記載又は記録により定まるものとされる投資信託受益権については、投資信託及び投資法人に関する法律第五条第七項において準用する信託法第百八十六条第三号及び第四号、第百八十九条、第百九十四条、第百九十五条第一項、第百九十九条、第二百条第一項並びに第二百一条第一項の規定は、適用しない。 Article 121-3 The provisions of Article 186, items (iii) and (iv), Articles 189 and 194, Article 195, paragraph (1), Article 199, Article 200, paragraph (1) and Article 201, paragraph (1) of the Trust Act as applied mutatis mutandis pursuant to the provisions of Article 5, paragraph (7) of the Act on Investment Trusts and Investment Corporations do not apply to Book-Entry Transfer Beneficial Interest in an Investment Trust whose ownership is established by entries or record in a book-entry transfer account register. 第七節　貸付信託の受益権の振替 Section 7 Book Entry Trasfer of Beneficial Interest in Loan Trusts （貸付信託受益権に関する社債等に係る規定の準用） (Mutatis Mutandis Application of Provisions on Bonds and Other Securities to Beneficial Interest in Loan Trusts) 第百二十二条　第四章の規定（第六十六条第一号、第六十九条第一項第五号及び第六号並びに第二項第一号ロ及びハ、第六十九条の二、第七十条の二、第七十一条第八項並びに第四節（第八十四条第二項を除く。）の規定を除く。）及び第百十四条第二項の規定は、貸付信託受益権（貸付信託法第二条第二項に規定する受益権をいう。以下同じ。）について準用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句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。 Article 122 The provisions of Chapter IV (other than Article 66, item (i), Article 69, paragraph (1), items (v) and (vi) and paragraph (2), item (i), sub-items (b) and (c), Article 69-2, Article 70-2, Article 71, paragraph (8) and Section 4 (other than Article 84, paragraph (2))) and Article 114, paragraph (2) apply mutatis mutandis to a beneficial interest in a loan trust (meaning a beneficial interest as prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter). In such a case, the words set forth in the right-hand column of the following table are deemed to replace the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. （振替貸付信託受益権の併合又は分割に関する記載又は記録手続） (Creating Entries or Records of the Merger or Split of Book-Entry Transfer Beneficial Interest in a Loan Trust) 第百二十二条の二　特定の銘柄（前条において準用する第六十八条第三項第二号に規定する銘柄をいう。以下この条において同じ。）の貸付信託受益権で振替機関が取り扱うもの（以下「振替貸付信託受益権」という。）について併合又は分割をしようとする場合には、当該振替貸付信託受益権の発行者は、併合又は分割の日の二週間前までに、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 122-2 (1) Before merging or splitting a beneficial interest in a loan trust that is of a particular issue (meaning an issue as prescribed in Article 68, paragraph (3), item (ii) as applied mutatis mutandis pursuant to the preceding Article; hereinafter the same applies in this Article) and that a Book-Entry Transfer Institution handles (hereinafter referred to as a "Book-Entry Transfer Beneficial Interest in a Loan Trust") the issuer of the Book-Entry Transfer Beneficial Interest in the Loan Trust must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information no later than two weeks prior to the date of merger or split: 一　当該併合又は分割に係る振替貸付信託受益権の銘柄 (i) the issue of the Book-Entry Transfer Beneficial Interest in a Loan Trust subject to the merger or split; 二　併合の場合にあっては、一から次のイの発行総額の数の次のロの発行総額の数に対する割合を控除した割合（以下この条において「減少比率」という。） (ii) in the case of a merger, the percentage arrived at when the percentage of the total issued quantity referred to in sub-item (a) which the total issued quantity referred to in sub-item (b) represents is subtracted from the number one (hereinafter referred to as the "percent reduction" in this Article): イ　併合後の当該振替貸付信託受益権の発行総額の数 (a) the total issued quantity of Book-Entry Transfer Beneficial Interest in the Loan Trust after the merger; ロ　併合前の当該振替貸付信託受益権の発行総額の数 (b) the total issued quantity of Book-Entry Transfer Beneficial Interest in the Loan Trust before the merger. 三　分割の場合にあっては、次のイの総額の数の次のロの発行総額の数に対する割合（以下この条において「増加比率」という。） (iii) in the case of a split, the percentage of the total issued quantity referred to sub-item (b) which the total quantity referred to in sub-item (a) represents (hereinafter referred to as the "percent increase" in this Article): イ　分割により受益者が受ける当該振替貸付信託受益権の総額の数 (a) the total quantity of Book-Entry Transfer Beneficial Interest in the Loan Trust which beneficiaries receive as a result of the split; ロ　分割前の当該振替貸付信託受益権の発行総額の数 (b) the total issued quantity of Book-Entry Transfer Beneficial Interest in the Loan Trust before the split. 四　併合又は分割の日 (iv) the date of the merger or split. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替貸付信託受益権の銘柄について、その直近下位機関に対し、同項各号に掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in the items of that paragraph as regards the issue of Book-Entry Transfer Beneficial Interest in the Loan Trust about which it has been notified. ３　前項の規定は、同項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた直近下位機関について準用する。 (3) The provisions of the preceding paragraph apply mutatis mutandis to an Immediately Subordinate Institution that is notified as referred to in that paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ４　第一項又は第二項（前項において準用する場合を含む。）の通知があった場合には、当該通知を受けた振替機関等は、併合又は分割の日において、次に掲げる措置を執らなければならない。 (4) Upon being notified as referred to in paragraph (1) or (2) (including as applied mutatis mutandis pursuant to the preceding paragraph), the Book-Entry Transfer Institution, etc. that has been so notified must take the following measures on the date of the merger or split: 一　併合の場合にあっては、次に掲げる措置（顧客口座（前条において準用する第六十八条第二項第二号に規定する顧客口座をいう。以下この条において同じ。）を有する振替機関等にあっては、イに掲げるものに限る。） (i) the following measures, in the event of a merger (if the Book-Entry Transfer Institution, etc. has a customer account (meaning a customer account as prescribed in Article 68, paragraph (2), item (ii) as applied mutatis mutandis pursuant to the preceding Article; hereinafter the same applies in this Article), this is limited to the measures set forth in sub-item (a)): イ　その備える振替口座簿中の第一項第一号の振替貸付信託受益権についての記載又は記録がされている口座（顧客口座を除き、機関口座以外の口座にあっては、当該口座の保有欄（前条において準用する第六十九条第二項第一号イに規定する保有欄をいう。）又は質権欄（前条において準用する第七十条第三項第二号に規定する質権欄をいう。）。以下この条において「対象保有欄等」という。）における、当該対象保有欄等に記載又は記録がされている金額の数に減少比率をそれぞれ乗じた金額の数（その金額の数に一に満たない端数があるときは、これを切り上げるものとする。）についての減少の記載又は記録 (a) create entries or records, under the accounts in which entries or records have been created for Book-Entry Transfer Beneficial Interest in a Loan Trust as referred to in paragraph (1), item (i) in the book-entry transfer account register that the Book-Entry Transfer Institution, etc. maintains (but not in a customer account; for accounts other than the Institution-Held Account, this means the holdings columns (meaning holdings columns as prescribed in Article 69, paragraph (2), item (i), sub-item (a) as applied mutatis mutandis pursuant to the preceding Article) or the pledge columns (meaning pledge columns as prescribed in Article 70, paragraph (3), item (ii) as applied mutatis mutandis pursuant to the preceding Article) of those accounts; hereinafter referred to as the "relevant holdings or pledge column" in this Article) showing reductions equal to the quantities arrived at when each quantity that has been entered or recorded in one of the relevant holdings or pledge columns is multiplied by the percent reduction (if a quantity less than one results, it is rounded up); ロ　直近上位機関に対するイの規定により減少の記載又は記録をした金額の数の通知 (b) notify the Immediately Superior Institution of the quantities for which it has entered or recorded reductions pursuant to the provisions of sub-item (a). 二　分割の場合にあっては、次に掲げる措置（顧客口座を有する振替機関等にあっては、イに掲げるものに限る。） (ii) the following measures, in the event of a split (if the Book-Entry Transfer Institution, etc. has a customer account, this is limited to the measures set forth in sub-item (a)): イ　その備える振替口座簿中の第一項第一号の振替貸付信託受益権についての記載又は記録がされている対象保有欄等における、当該対象保有欄等に記載又は記録がされている金額の数に増加比率をそれぞれ乗じた金額の数（その金額の数に一に満たない端数があるときは、これを切り捨てるものとする。）についての増加の記載又は記録 (a) create entries or records, under the relevant holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Beneficial Interest in a Loan Trust as referred to in paragraph (1), item (i) in the book-entry transfer account register that the Book-Entry Transfer Institution, etc. maintains, showing increases equal to the quantities arrived at when each quantity that has been entered or recorded in one of the relevant holdings or pledge columns is multiplied by the percent increase (if a quantity less than one results, it is rounded up); ロ　直近上位機関に対するイの規定により増加の記載又は記録をした金額の数の通知 (b) notify the Immediately Superior Institution of the quantities for which it has entered or recorded increases pursuant to the provisions of sub-item (a). ５　前項第一号ロ若しくは第二号ロ又は第一号ロ若しくは第二号ロの通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (i), sub-item (b) or item (ii), sub-item (b) of the preceding paragraph or as referred to in item (i), sub-item (b) or item (ii), sub-item (b), the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　併合の場合にあっては、次に掲げる措置 (i) the following measures, in the event of a merger: イ　当該通知をした口座管理機関の口座の顧客口座における当該通知を受けた金額の数についての減少の記載又は記録 (a) create an entry or record showing a reduction equal to the quantity of which it has been notified, in the customer account subdivision under the account of the Account Management Institution that has notified it; ロ　直近上位機関に対する前項第一号イの規定により減少の記載又は記録がされた金額の数及び直近下位機関から同号ロ又はこの号の規定により通知を受けた金額の数の通知 (b) notify the Immediately Superior Institution of the quantity for which it has entered or recorded a reduction pursuant to the provisions of item (i), sub-item (a) of the preceding paragraph and of the quantity of which the Immediately Subordinate Institution has notified it pursuant to the provisions of sub-item (b) of that item or this item. 二　分割の場合にあっては、次に掲げる措置 (ii) the following measures, in the event of a split: イ　当該通知をした口座管理機関の口座の顧客口座における当該通知を受けた金額の数についての増加の記載又は記録 (a) create an entry or record showing an increase equal to the quantity of which it has been notified, in the customer account subdivision under the account of the Account Management Institution that has notified it; ロ　直近上位機関に対する前項第二号イの規定により増加の記載又は記録がされた金額の数及び直近下位機関から同号ロ又はこの号の規定により通知を受けた金額の数の通知 (b) notify the Immediately Superior Institution of the quantity for which it has entered or recorded an increase pursuant to the provisions of item (ii), sub-item (a) of the preceding paragraph and the quantity of which the Immediately Subordinate Institution has notified it pursuant to the provisions of sub-item (b) of that item or this item. ６　第一項又は第二項（第三項において準用する場合を含む。）の通知を受けた振替機関等は、速やかに、その直近上位機関（振替機関にあっては発行者）に対し、併合又は分割の日の前日のその備える振替口座簿における当該振替機関等の加入者の口座（顧客口座を除く。）に記載又は記録がされている当該併合又は分割に係る振替貸付信託受益権の金額の数及びこの項の規定によりその直近下位機関から通知を受けた当該振替貸付信託受益権の金額の数の通知をしなければならない。 (6) A Book-Entry Transfer Institution, etc. that is notified as referred to in paragraph (1) or (2) (including as applied mutatis mutandis pursuant to paragraph (3)), must promptly notify its Immediately Superior Institution (or the issuer, if it is a Book-Entry Transfer Institution) of the quantities of Book-Entry Transfer Beneficial Interest in the Loan Trust subject to the merger or split which have been entered or recorded under the accounts of the Participants of the Book-Entry Transfer Institution, etc. (this excludes a customer account) in the book-entry transfer account register that it maintains as of the day immediately preceding the merger or split, and of the quantity of Book-Entry Transfer Beneficial Interest in the Loan Trust of which it has been notified by its Immediately Subordinate Institution pursuant to the provisions of this paragraph. （振替貸付信託受益権に関する貸付信託法の特例） (Special Provisions of the Loan Trust Act on Book-Entry Transfer Beneficial Interest in a Loan Trust) 第百二十三条　信託会社等は、振替貸付信託受益権に係る信託契約を締結しようとするときは、貸付信託法第七条第一項各号に掲げる事項のほか、当該振替貸付信託受益権についてこの法律の規定の適用がある旨を公告しなければならない。 Article 123 Before concluding a trust agreement involving Book-Entry Transfer Beneficial Interest in a Loan Trust, a trust company or similar institution must issue public notice indicating that the provisions of this Act apply to the Book-Entry Transfer Beneficial Interest in the Loan Trust, in addition to the information set forth in the items of Article 7, paragraph (1), of the Loan Trust Act. （その権利の帰属が振替口座簿の記載又は記録により定まるものとされる貸付信託受益権についての貸付信託法の適用除外） (Exclusion of Book-Entry Transfer Beneficial Interest in a Loan Trust from Application of the Loan Trust Act If Ownership Is Established by Entries or Records in the Book-Entry Transfer Account Register) 第百二十三条の二　その権利の帰属が振替口座簿の記載又は記録により定まるものとされる貸付信託受益権については、貸付信託法第八条第五項において準用する信託法第百八十六条第三号及び第四号、第百八十九条、第百九十四条、第百九十五条第一項、第百九十九条、第二百条第一項並びに第二百一条第一項の規定は、適用しない。 Article 123-2 The provisions of Article 186, items (iii) and (iv), Articles 189 and 194, Article 195, paragraph (1), Article 199, Article 200, paragraph (1) and Article 201, paragraph (1) of the Trust Act as applied mutatis mutandis pursuant to the provisions of Article 8, paragraph (5) of the Loan Trust Act do not apply to Book-Entry Transfer Beneficial Interest in a Loan Trust whose ownership is established by entries or records in a book-entry transfer account register. 第八節　特定目的信託の受益権の振替 Section 8 Book Entry Trasfer of Beneficial Interest in Specific Purpose Trusts （特定目的信託受益権に関する社債等に係る規定の準用） (Mutatis Mutandis Application of Provisions on Bonds and Other Securities to Beneficial Interest in Specific Purpose Trusts) 第百二十四条　第四章の規定（第六十六条第一号、第六十九条第一項第五号及び第六号並びに第二項第一号ロ及びハ、第六十九条の二、第七十条の二、第七十一条第八項、第八十三条、第八十四条第一項、第三項及び第四項、第八十六条第一項第二号、第八十六条の二並びに第八十六条の三の規定を除く。）、第百十四条第二項及び第百五十五条の規定は、特定目的信託受益権（資産の流動化に関する法律第二条第十五項に規定する受益権をいう。以下同じ。）について準用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句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。 Article 124 The provisions of Chapter IV (other than Article 66, item (i), Article 69, paragraph (1), items (v) and (vi) and paragraph (2), item (i), sub-items (b) and (c), Article 69-2, Article 70-2, Article 71, paragraph (8), Article 83, Article 84, paragraphs (1), (3) and (4), Article 86, paragraph (1), item (ii), Article 86-2 and Article 86-3), Article 114, paragraph (2) and Article 155 apply mutatis mutandis to beneficial interest in a specific purpose trust (meaning beneficial interest as prescribed in Article 2, paragraph (15) of the Act on Securitization of Assets; the same applies hereinafter). In such a case, the words set forth in the right-hand column of the following table are deemed to replace the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. （振替特定目的信託受益権の併合又は分割に関する記載又は記録手続） (Creating Entries or Records of the Merger or Split of Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust) 第百二十四条の二　特定の銘柄（前条において準用する第六十八条第三項第二号に規定する銘柄をいう。以下この条において同じ。）の特定目的信託受益権で振替機関が取り扱うもの（以下「振替特定目的信託受益権」という。）について併合又は分割をしようとする場合には、当該振替特定目的信託受益権の発行者は、併合又は分割の日の二週間前までに、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 124-2 (1) Before merging or splitting a beneficial interest in a specific purpose trust that is of a particular issue (meaning an issue as prescribed in Article 68, paragraph (3), item (ii) as applied mutatis mutandis pursuant to the preceding Article; hereinafter the same applies in this Article) and that a Book-Entry Transfer Institution handles (hereinafter referred to as a "Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust"), the issuer of the Book-Entry Transfer Beneficial Interest in the Specific Purpose Trust must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information no later than two weeks prior to the date of merger or split: 一　当該併合又は分割に係る振替特定目的信託受益権の銘柄 (i) the issue of Book-Entry Transfer Beneficial Interest in the Specific Purpose Trust subject to the merger or split; 二　併合の場合にあっては、一から次のイの総発行持分の数の次のロの総発行持分の数に対する割合を控除した割合（以下この条において「減少比率」という。） (ii) in the case of a merger, the percentage arrived at when the percentage of the total number of issued units of interest referred to sub-item (b) which the total number of issued units of interest referred to in sub-item (a) represents is subtracted from the number one (hereinafter referred to as the "percent reduction" in this Article): イ　併合後の当該振替特定目的信託受益権の総発行持分の数 (a) the total number of issued units of interest constituting Book-Entry Transfer Beneficial Interest in the Specific Purpose Trust after the merger; ロ　併合前の当該振替特定目的信託受益権の総発行持分の数 (b) the total number of issued units of interest constituting Book-Entry Transfer Beneficial Interest in the Specific Purpose Trust before the merger. 三　分割の場合にあっては、次のイの持分の総数の次のロの総発行持分の数に対する割合（以下この条において「増加比率」という。） (iii) in the case of a split, the percentage of the total number of issued units of interest referred to in sub-item (b) which the total number of units of interest referred to in sub-item (a) represents (hereinafter referred to as the "percent increase" in this Article): イ　分割により権利者が受ける当該振替特定目的信託受益権の持分の総数 (a) the total number of units of interest constituting Book-Entry Transfer Beneficial Interest in the Specific Purpose Trust which beneficiaries receive as a result of the split; ロ　分割前の当該振替特定目的信託受益権の総発行持分の数 (b) the total number of issued units of interest constituting Book-Entry Transfer Beneficial Interest in the Specific Purpose Trust before the split. 四　併合又は分割の日 (iv) the date of the merger or split. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替特定目的信託受益権の銘柄について、その直近下位機関に対し、同項各号に掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in the items of that paragraph as regards the issue of Beneficial Interest in the Specific Purpose Trust about which it has been notified. ３　前項の規定は、同項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた直近下位機関について準用する。 (3) The provisions of the preceding paragraph apply mutatis mutandis to an Immediately Subordinate Institution that is notified as referred to in that paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ４　第一項又は第二項（前項において準用する場合を含む。）の通知があった場合には、当該通知を受けた振替機関等は、併合又は分割の日において、次に掲げる措置を執らなければならない。 (4) Upon being notified as referred to in paragraph (1) or (2) (including as applied mutatis mutandis pursuant to the preceding paragraph), the Book-Entry Transfer Institution, etc. that has been so notified must take the following measures on the date of the merger or split: 一　併合の場合にあっては、次に掲げる措置（顧客口座（前条において準用する第六十八条第二項第二号に規定する顧客口座をいう。以下この条において同じ。）を有する振替機関等にあっては、イに掲げるものに限る。） (i) the followings measures, in the event of a merger (if the Book-Entry Transfer Institution, etc. has a customer account (meaning a customer account as prescribed in Article 68, paragraph (2), item (ii) as applied mutatis mutandis pursuant to the preceding Article; hereinafter the same applies in this Article), this is limited to the measures set forth in sub-item (a)): イ　その備える振替口座簿中の第一項第一号の振替特定目的信託受益権についての記載又は記録がされている口座（顧客口座を除き、機関口座以外の口座にあっては、当該口座の保有欄（前条において準用する第六十九条第二項第一号イに規定する保有欄をいう。）又は質権欄（前条において準用する第七十条第三項第二号に規定する質権欄をいう。）。以下この条において「対象保有欄等」という。）における、当該対象保有欄等に記載又は記録がされている持分の数に減少比率をそれぞれ乗じた持分の数（その持分の数に一に満たない端数があるときは、これを切り上げるものとする。）についての減少の記載又は記録 (a) create entries or records, under the accounts in which entries or records have been created for Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust as referred to in paragraph (1), item (i) in the book-entry transfer account register that the Book-Entry Transfer Institution, etc. maintains (but not in a customer account; for accounts other than the Institution-Held Account, this means the holdings columns (meaning holdings columns as prescribed in Article 69, paragraph (2), item (i), sub-item (a) as applied mutatis mutandis pursuant to the preceding Article) or the pledge columns (meaning pledge columns as prescribed in Article 70, paragraph (3), item (ii) as applied mutatis mutandis pursuant to the preceding Article) of those accounts; hereinafter referred to as the "relevant holdings or pledge column" in this Article) showing reductions equal to the number of units of interest arrived at when each number of units of interest that has been entered or recorded in one of the relevant holdings or pledge columns is multiplied by the percent reduction (if a fractional interest results, it is rounded up); ロ　直近上位機関に対するイの規定により減少の記載又は記録をした持分の数の通知 (b) notify the Immediately Superior Institution of the number of units of interest for which it has entered or recorded reductions pursuant to the provisions of sub-item (a) above. 二　分割の場合にあっては、次に掲げる措置（顧客口座を有する振替機関等にあっては、イに掲げるものに限る。） (ii) the following measures, in the event of a split (if the Book-Entry Transfer Institution, etc. has a customer account, this is limited to the measures set forth in sub-item (a)): イ　その備える振替口座簿中の第一項第一号の振替特定目的信託受益権についての記載又は記録がされている対象保有欄等における、当該対象保有欄等に記載又は記録がされている持分の数に増加比率をそれぞれ乗じた持分の数（その持分の数に一に満たない端数があるときは、これを切り捨てるものとする。）についての増加の記載又は記録 (a) create entries or records, under the relevant holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust as referred to in paragraph (1), item (i) in the book-entry transfer account register that the Book-Entry Transfer Institution, etc. maintains, showing increases equal to the number of units of interest arrived at when each number of units of interest that has been entered or recorded in one of the relevant holdings or pledge columns is multiplied by the percent increase (if a fractional interest results, it is rounded up); ロ　直近上位機関に対するイの規定により増加の記載又は記録をした持分の数の通知 (b) notify the Immediately Superior Institution of the number of units of interest for which it has entered or recorded increases pursuant to the provisions of sub-item (a). ５　前項第一号ロ若しくは第二号ロ又は第一号ロ若しくは第二号ロの通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (i), sub-item (b) or item (ii), sub-item (b) of the preceding paragraph or as referred to in item (i), sub-item (b) or item (ii), sub-item (b), the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　併合の場合にあっては、次に掲げる措置 (i) the following measures, in the event of a merger: イ　当該通知をした口座管理機関の口座の顧客口座における当該通知を受けた持分の数についての減少の記載又は記録 (a) create an entry or record showing a reduction equal to the number of units of interest of which it has been notified, in the customer account subdivision under the account of the Account Management Institution that has notified it; ロ　直近上位機関に対する前項第一号イの規定により減少の記載又は記録がされた持分の数及び直近下位機関から同号ロ又はこの号の規定により通知を受けた持分の数の通知 (b) notify the Immediately Superior Institution of the number of units of interest for which it has entered or recorded a reduction pursuant to the provisions of item (i), sub-item (a) of the preceding paragraph and of the number of units of interest of which the Immediately Subordinate Institution has notified it pursuant to the provisions of sub-item (b) of that item or this item. 二　分割の場合にあっては、次に掲げる措置 (ii) the following measures, in the event of a split: イ　当該通知をした口座管理機関の口座の顧客口座における当該通知を受けた持分の数についての増加の記載又は記録 (a) create an entry or record showing an increase equal to the number of units of interest of which it has been notified, in the customer account subdivision under the account of the Account Management Institution that has notified it; ロ　直近上位機関に対する前項第二号イの規定により増加の記載又は記録がされた持分の数及び直近下位機関から同号ロ又はこの号の規定により通知を受けた持分の数の通知 (b) notify the Immediately Superior Institution of the number of units of interest for which it has entered or recorded an increase pursuant to the provisions of item (ii), sub-item (a) of the preceding paragraph and of the number of units of interest of which the Immediately Subordinate Institution has notified it pursuant to the provisions of sub-item (b) of that item or this item. ６　第一項又は第二項（第三項において準用する場合を含む。）の通知を受けた振替機関等は、速やかに、その直近上位機関（振替機関にあっては発行者）に対し、併合又は分割の日の前日のその備える振替口座簿における当該振替機関等の加入者の口座（顧客口座を除く。）に記載又は記録がされている当該併合又は分割に係る振替特定目的信託受益権の持分の数及びこの項の規定によりその直近下位機関から通知を受けた当該振替特定目的信託受益権の持分の数の通知をしなければならない。 (6) A Book-Entry Transfer Institution, etc. that is notified as referred to in paragraph (1) or (2) (including as applied mutatis mutandis pursuant to paragraph (3)), must promptly notify its Immediately Superior Institution (or the issuer, if it is a Book-Entry Transfer Institution) of the number of units of interest constituting Book-Entry Transfer Beneficial Interest in the Specific Purpose Trust subject to the merger or split which have been or recorded under the accounts of the Participants of the Book-Entry Transfer Institution, etc. (this excludes a customer account) in the book-entry transfer account register that it maintains as of the day immediately preceding the merger or split, and of the number of units of interest constituting Book-Entry Transfer Beneficial Interest in the Specific Purpose Trust of which it has been notified by its Immediately Subordinate Institution pursuant to the provisions of this paragraph. （振替特定目的信託受益権に関する資産の流動化に関する法律の特例） (Special Provisions of the Act on Securitization of Assets on Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust) 第百二十五条　振替特定目的信託受益権に関する資産の流動化に関する法律の規定の適用については、振替特定目的信託受益権の権利者は、受益証券の権利者とみなすほか、同法第二百八十六条の規定の適用については、振替特定目的信託受益権は、同法に規定する受益証券とみなす。 Article 125 In addition to the holder of a Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust being deemed to be the right holder of a beneficiary certificate when the provisions of the Act on Securitization of Assets are applied, the Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust is deemed to be a beneficiary certificate as prescribed in that Act when Article 286 of that Act is applied. （振替特定目的信託受益権についての資産の流動化に関する法律の適用除外） (Exclusion of Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust from Application of the Act on Securitization of Assets) 第百二十六条　振替特定目的信託受益権については、資産の流動化に関する法律第二百三十九条第一項において準用する信託法第二百一条第一項の規定は、適用しない。 Article 126 (1) The provisions of Article 201, paragraph (1) of the Trust Act applied mutatis mutandis pursuant to Article 239, paragraph (1) of the Act on Securitization of Assets do not apply to Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust. ２　資産の流動化に関する法律第二百七十一条第四項（同法第二百七十二条第二項において準用する場合を含む。）において準用する信託法第百三条第四項の規定にかかわらず、振替特定目的信託受益権の受託信託会社等（資産の流動化に関する法律第二条第十六項に規定する受託信託会社等をいう。）は、当該規定による通知に代えて、当該通知をすべき事項を公告しなければならない。 (2) Notwithstanding Article 103, paragraph (4) of the Trust Act as applied mutatis mutandis pursuant to Article 271, paragraph (4) of the Act on Securitization of Assets (including as applied mutatis mutandis pursuant to paragraph (2) of Article 272 of that Act), in lieu of notifying the relevant persons as under those provisions, the trustee company, etc. of the Book-Entry Transfer Beneficial Interest in a Specific Purpose Trust (meaning a trustee company, etc. as prescribed in Article 2, paragraph (16) of the Act on Securitization of Assets) must issue public notice of the information of which it is required to notify the relevant persons. 第九節　外債の振替 Section 9 Book Entry Trasfer of Foreign Bonds 第百二十七条　第四章の規定（第六十六条第一号、第六十九条第一項第五号及び第六号並びに第二項第一号ロ及びハ、第六十九条の二、第七十条の二並びに第四節の規定を除く。）及び第百十四条の規定は、外債（外国又は外国法人の発行する債券に表示されるべき権利をいう。）について準用する。この場合において、次の表の上欄に掲げる規定中同表中欄に掲げる字句は、それぞれ同表下欄に掲げる字句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。 Article 127 The provisions of Chapter IV (other than Article 66, item (i), Article 69, paragraph (1), items (v) and (vi) and paragraph (2), item (i), sub-items (b) and (c), Article 69-2, Article 70-2 and the provisions of Section 4) and Article 114 apply mutatis mutandis to foreign bonds (meaning rights required to be indicated on bond certificates issued by a foreign country or foreign corporation). In such a case, the words set forth in the right-hand column of the following table are deemed to replace the words set forth in the middle column of that table in the provisions set forth in the left-hand column thereof, and beyond this, Cabinet Order provides for the necessary technical replacement of terms. 第六章の二　受益証券発行信託の受益権の振替 Chapter VI-2 Book Entry Trasfer of Beneficial Interest in Trusts Issuing Beneficiary Certificates 第一節　通則 Section 1 General Rules （権利の帰属） (Ownership of Rights) 第百二十七条の二　受益証券発行信託の受益権（信託法第百八十五条第二項の定めのある受益権を除く。）で振替機関が取り扱うもの（以下この章において「振替受益権」という。）についての権利の帰属は、この章の規定による振替口座簿の記載又は記録により定まるものとする。 Article 127-2 (1) The ownership of a beneficial interest in a trust issuing beneficiary certificates (other than a beneficial interest as prescribed in Article 185, paragraph (2) of the Trust Act) which is handled by a Book-Entry Transfer Institution (hereinafter referred to as a "Book-Entry Transfer Beneficial Interest" in this Chapter) is established by the entries or records in a book-entry transfer account register as under the provisions of this Chapter. ２　発行者が、その受益権について第十三条第一項の同意を与えるには、信託行為の定めによらなければならない。 (2) The issuer must be acting as provided in the act of trust to give the consent referred to in Article 13, paragraph (1) with respect to beneficial interest therein. （受益証券の不発行） (Non-issuance of Beneficiary Certificates) 第百二十七条の三　振替受益権については、受益証券を発行することができない。 Article 127-3 (1) Beneficiary certificates may not be issued for Book-Entry Transfer Beneficial Interest. ２　振替受益権の受益者は、当該振替受益権を取り扱う振替機関が第二十二条第一項の規定により第三条第一項の指定を取り消された場合若しくは第四十一条第一項の規定により当該指定が効力を失った場合であって当該振替機関の振替業を承継する者が存しないとき、又は当該振替受益権が振替機関によって取り扱われなくなったときは、前項の規定にかかわらず、発行者に対し、受益証券の発行を請求することができる。 (2) Notwithstanding the preceding paragraph, if a Book-Entry Transfer Institution that handles Book-Entry Transfer Beneficial Interest has its Article 3, paragraph (1) designation rescinded pursuant to the provisions of Article 22, paragraph (1) or its designation ceases to be effective pursuant to the provisions of Article 41, paragraph (1), and there is no person to succeed to the Book-Entry Transfer Services thereof; or if a Book-Entry Transfer Institution that handles Book-Entry Transfer Beneficial Interest ceases to handle that Book-Entry Transfer Beneficial Interest, the beneficiary of such a Book-Entry Transfer Beneficial Interest may ask the issuer to issue a beneficiary certificate. ３　前項の受益証券は、無記名式とする。 (3) A beneficiary certificate as referred to in the preceding paragraph is in bearer form. 第二節　振替口座簿 Section 2 Book-Entry Transfer Account Registers （振替口座簿の記載又は記録事項） (Information Required to Be Entered or Recorded in a Book-Entry Transfer Account Register) 第百二十七条の四　振替口座簿は、各加入者の口座ごとに区分する。 Article 127-4 (1) A book-entry transfer account register is subdivided by account for each Participant. ２　振替口座簿中の口座管理機関の口座は、次に掲げるものに区分する。 (2) The account of an Account Management Institution in a book-entry transfer account register is subdivided as follows: 一　当該口座管理機関が振替受益権についての権利を有するものを記載し、又は記録する口座（以下この章において「自己口座」という。） (i) an account in which entries or records are created for Book-Entry Transfer Beneficial Interest in which the Account Management Institution holds rights (hereinafter referred to as the institution's "own account" in this Chapter); 二　当該口座管理機関又はその下位機関の加入者が振替受益権についての権利を有するものを記載し、又は記録する口座（以下この章において「顧客口座」という。） (ii) an account in which entries or records are created for Book-Entry Transfer Beneficial Interest in which the Participants of the Account Management Institution or of its Subordinate Institution hold rights (hereinafter referred to as a "customer account" in this Chapter). ３　振替口座簿中の各口座（顧客口座を除く。）には、次に掲げる事項を記載し、又は記録する。 (3) Entries or records giving the following information are made for each account (other than customer accounts) in a book-entry transfer account register: 一　加入者の氏名又は名称及び住所 (i) the name and address of the Participant; 二　発行者の氏名又は名称及び振替受益権の種類（以下この章において「銘柄」という。） (ii) the issuer's name and the type of the Book-Entry Transfer Beneficial Interest (hereinafter referred to as the "issue" in this Chapter); 三　銘柄ごとの数（次号に掲げるものを除く。） (iii) the number of units of Book-Entry Transfer Beneficial Interest, by issue (other than as set forth in the following item); 四　加入者が質権者であるときは、その旨及び質権の目的である振替受益権の銘柄ごとの数 (iv) that the Participant in question is a pledgee, if this is the case; and the number of units of Book-Entry Transfer Beneficial Interest that have been pledged thereto, by issue; 五　加入者が信託の受託者であるときは、その旨及び前二号の数のうち信託財産であるものの数 (v) that the Participant in question is the trustee of a trust, if this is the case; and the number of units of Book-Entry Transfer Beneficial Interest as referred to in the preceding two items which constitute trust property; 六　第三号又は第四号の数の増加又は減少の記載又は記録がされたときは、増加又は減少の別、その数及び当該記載又は記録がされた日 (vi) if an entry or record has been created showing an increase or reduction in the number referred to in item (iii) or (iv), whether it shows an increase or reduction, the number by which the units of Book-Entry Transfer Beneficial Interest have increased or been reduced, and the date on which the entry or record was created; 七　その他政令で定める事項 (vii) other information specified by Cabinet Order. ４　振替口座簿中の顧客口座には、次に掲げる事項を記載し、又は記録する。 (4) Entries or records giving the following information are made for each customer account in a book-entry transfer account register: 一　前項第一号及び第二号に掲げる事項 (i) the information set forth in items (i) and (ii) of the preceding paragraph; 二　銘柄ごとの数 (ii) the number of units of Book-Entry Transfer Beneficial Interest, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ５　振替機関が機関口座を開設する場合には、振替口座簿に機関口座の区分を設け、次に掲げる事項を記載し、又は記録する。 (5) If a Book-Entry Transfer Institution opens an Institution-Held Account, it must create a subdivision for that account in the book-entry transfer account register and enter or record the following information: 一　銘柄 (i) the issue; 二　銘柄ごとの数 (ii) the number of units of Book-Entry Transfer Beneficial Interest, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ６　振替口座簿は、電磁的記録（主務省令で定めるものに限る。）で作成することができる。 (6) A book-entry transfer account register may be created as an electronic or magnetic record (limited to one as specified by Ordinance of the Competent Ministry). （振替受益権の発生時の新規記載又は記録手続） (Creating New Entries or Records upon Issuance of Book-Entry Transfer Beneficial Interest) 第百二十七条の五　特定の銘柄の振替受益権の発行者は、当該振替受益権が発生した日以後遅滞なく、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 127-5 (1) The issuer of Book-Entry Transfer Beneficial Interest of a particular issue must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information without delay after the date on which the Book-Entry Transfer Beneficial Interest is created: 一　当該振替受益権の銘柄 (i) the issue of Book-Entry Transfer Beneficial Interest that it has issued ; 二　前号の振替受益権の受益者又は質権者である加入者の氏名又は名称 (ii) the names of the Participants that constitute the beneficiaries and pledgees of the Book-Entry Transfer Beneficial Interest referred to in the preceding item; 三　前号の加入者のために開設された第一号の振替受益権の振替を行うための口座 (iii) the accounts opened for the Participants referred to in the preceding item, in which book entries can be made for the Book-Entry Transfer Beneficial Interest referred to in item (i); 四　加入者ごとの第一号の振替受益権の数（次号に掲げるものを除く。） (iv) the number of units of Book-Entry Transfer Beneficial Interest referred to in item (i) for each Participant (other than as set forth in the following item); 五　加入者が質権者であるときは、その旨及び質権の目的である第一号の振替受益権の数 (v) that a Participant is a pledgee, if this is the case; and the number of units of Book-Entry Transfer Beneficial Interest as referred to in item (i) that have been pledged thereto; 六　加入者が信託の受託者であるときは、その旨並びに第四号及び前号の数のうち信託財産であるものの数 (vi) that a Participant is the trustee of a trust, if this is the case; and the number of units of Book-Entry Transfer Beneficial Interest as referred to in item (iv) and the preceding item which constitute trust property; 七　前条第三項第七号に掲げる事項のうち、発行者が知り得る事項として政令で定める事項 (vii) information as set forth in item (vii), paragraph (3) of the preceding Article which Cabinet Order prescribes as information that the issuer is able to learn; 八　第一号の振替受益権の総数その他の主務省令で定める事項 (viii) the total number of units of the Book-Entry Transfer Beneficial Interest referred to in item (i) and other information specified by Ordinance of the Competent Ministry. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替受益権の銘柄について、次に掲げる措置を執らなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately take the following measures for the issue of Book-Entry Transfer Beneficial Interest about which it has been notified: 一　当該振替機関が前項第三号の口座を開設したものである場合には、次に掲げる記載又は記録 (i) create the following entries or records, if the Book-Entry Transfer Institution is the one that opened the account referred to item (iii) of the preceding paragraph: イ　当該口座の前条第三項第三号に掲げる事項を記載し、又は記録する欄（以下この章において「保有欄」という。）における前項第二号の加入者（同号の受益者であるものに限る。）に係る同項第四号の数の増加の記載又は記録 (a) an entry or record showing an increase equal to the number referred to in item (iv) of the preceding paragraph for a Participant as referred to in item (ii) of that paragraph (but only one that is a beneficiary as referred to in that item), in the column of the account where the information set forth in paragraph (3), item (iii) of the preceding Article is entered or recorded (hereinafter referred to as the "holdings column" in this Chapter); ロ　当該口座の前条第三項第四号に掲げる事項を記載し、又は記録する欄（以下この章において「質権欄」という。）における前項第二号の加入者（同号の質権者であるものに限る。）に係る同項第五号の数の増加の記載又は記録 (b) an entry or record showing an increase equal to the number referred to in item (v) of the preceding paragraph for a Participant as referred to in item (ii) of that paragraph (but only one that is a pledgee as referred to in that item), in the column of the account where the information set forth in paragraph (3), item (iv) of the preceding Article is entered or recorded (hereinafter referred to as the "pledge column" in this Chapter); ハ　当該口座における前項第六号の信託財産であるものの数の増加の記載又は記録 (c) an entry or record in the account showing an increase equal to the number of units of Book-Entry Transfer Beneficial Interest constituting trust property as referred to in item (vi) of the preceding paragraph; ニ　当該口座における前項第七号に掲げる事項の記載又は記録 (d) an entry or record in the account showing the information set forth in item (vii) of the preceding paragraph; ホ　当該口座における前項第八号に掲げる事項の記載又は記録 (e) an entry or record in the account showing the information set forth in item (viii) of the preceding paragraph. 二　当該振替機関が前項第三号の口座を開設したものでない場合には、その直近下位機関であって同項第二号の加入者の上位機関であるものの口座の顧客口座における当該加入者に係る同項第四号の数と同項第五号の数を合計した数の増加の記載又は記録及び当該直近下位機関に対する同項第一号から第七号までに掲げる事項の通知 (ii) create an entry or record showing an increase equal to the total of the numbers referred to in items (iv) and (v) of the preceding paragraph for a Participant as referred to in item (ii) of that paragraph, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution's Immediately Subordinate Institutions is the Superior Institution of the Participant, and notify the Immediately Subordinate Institution of the information set forth in items (i) to (vii) inclusive of that paragraph, if the Book-Entry Transfer Institution is not the one that opened the account referred to item (iii) of the preceding paragraph. ３　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (3) If an Account Management Institution is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding paragraph apply mutatis mutandis to the Account Management Institution that has been so notified. （受託者が受益者等の口座を知ることができない場合に関する手続） (Procedure If a Trustee Cannot Find the Account of a Beneficiary) 第百二十七条の六　受託者が特定の銘柄の振替受益権を交付しようとする場合において、当該振替受益権の受益者又は質権者のために開設された振替受益権の振替を行うための口座を知ることができないときは、当該受託者（信託の併合に際して振替受益権を交付する場合その他の主務省令で定める場合にあっては、当該受託者に準ずる者として主務省令で定めるもの。以下この条において「通知者」という。）は、次に掲げる事項を第一号の一定の日の一月前までに当該振替受益権の受益者又は質権者となるべき者として主務省令で定めるものに通知しなければならない。 Article 127-6 (1) If a trustee seeks to deliver Book-Entry Transfer Beneficial Interest of a particular issue but is unable to find an account that has been opened for the beneficiary or pledgee of that beneficial interest in which book entries can be made for Book-Entry Transfer Beneficial Interest, the Trustee (or the person specified by Ordinance of the Competent Ministry as being equivalent to a trustee, if it is delivering Book-Entry Transfer Beneficial Interest at the time of a merger of trusts or in any other case specified by Ordinance of the Competent Ministry; hereinafter referred to as the "notifier" in this Article) must notify the person that Ordinance of the Competent Ministry prescribes as the one that will become the beneficiary or pledgee of the Book-Entry Transfer Beneficial Interest, of the following information, by one month prior to the fixed date referred to in item (i): 一　受託者が一定の日における当該振替受益権の受益者（質権者があるときは、その質権の目的である受益権の受益者を除く。）及び当該質権者について前条第一項の通知又は振替の申請をする旨 (i) that the trustee will notify the relevant party as referred to in paragraph (1) of the preceding Article or apply for a book-entry transfer to be made for the beneficiary (other than the beneficiary of a beneficial interest underlying a pledge, if there is a pledgee) or pledgee of the Book-Entry Transfer Beneficial Interest on a fixed date; 二　前号の受益者又は質権者のために開設された当該振替受益権の振替を行うための口座（第三項本文の申出により振替機関等が開設した口座を除く。）を同号の一定の日までに通知者に通知すべき旨 (ii) that the notifier must be notified of the account opened for the beneficiary or pledgee referred to in the preceding item (other than an account opened by a Book-Entry Transfer Institution, etc. based on a request as referred to in the main clause of paragraph (3)) in which book entries can be made for the Book-Entry Transfer Beneficial Interest by the fixed date referred to in that item; 三　第三項本文の申出により口座を開設する振替機関等の氏名又は名称及び住所 (iii) the name and address of the Book-Entry Transfer Institution, etc. that opens accounts based on requests as referred to in the main clause of paragraph (3); 四　その他主務省令で定める事項 (iv) other information specified by Ordinance of the Competent Ministry. ２　前項の通知者が同項の受託者以外の者である場合には、当該通知者は、同項第一号の一定の日において、当該受託者に対し、同号の受益者又は質権者が通知した同項第二号の口座を通知しなければならない。 (2) If the notifier referred to in the preceding paragraph is a person other than a trustee as referred to in that paragraph, the notifier must notify that trustee, on the fixed date referred to in item (i) of that paragraph, of the account referred to in item (ii) of that paragraph of which the beneficiary or pledgee referred to in that item has notified it. ３　第一項第一号の受益者又は質権者が同号の一定の日までに同項第二号の口座を通知者に通知しなかった場合には、受託者は、同項第三号の振替機関等に対して当該受益者又は当該質権者のために振替受益権の振替を行うための口座（以下この章において「特別口座」という。）の開設の申出をしなければならない。ただし、当該受託者が当該受益者又は当該質権者のために開設の申出をした特別口座があるときは、この限りでない。 (3) If a beneficiary or pledgee as referred to in paragraph (1), item (i) does not notify the notifier of an account as referred to in item (ii) of that paragraph by the fixed date referred to in item (i) of that paragraph, the trustee must request the Book-Entry Transfer Institution, etc. referred to in item (iii) of that paragraph to open an account for the beneficiary or pledgee in which book entries can be made for Book-Entry Transfer Beneficial Interest (hereinafter referred to as a "special account"); provided, however, that this does not apply if there is a special account open that the trustee has requested be opened for the beneficiary or pledgee. ４　受託者が第一項の振替受益権に係る受益権の発行者である場合において、同項第一号の一定の日までに第十三条第一項の同意を与えていないときは、速やかに、当該受益権について振替機関に同項の同意を与えなければならない。 (4) If a trustee is the issuer of a beneficial interest that constitutes a Book-Entry Transfer Beneficial Interest as referred to in paragraph (1) but has not given the consent referred to in Article 13, paragraph (1) by the fixed date referred to in paragraph (1), item (i), it must promptly give the consent referred to in Article 13, paragraph (1) to the Book-Entry Transfer Institution with respect to that beneficial interest. ５　第一項に規定する場合において、受託者が前条第一項の通知をするときは、第一項第一号の受益者又は質権者から通知を受けた同項第二号の口座（当該通知がないときは、当該受託者が開設の申出をした特別口座）を同条第一項第三号の口座として同項の通知をしなければならない。 (5) In the case prescribed in paragraph (1), when the trustee notifies the relevant party as referred to in paragraph (1) of the preceding Article, it must use the account referred to in paragraph (1), item (ii) of which it is notified by the beneficiary or pledgee referred to in paragraph (1), item (i) (or the special account that the company has requested be opened, if it has not been so notified) as the account referred to in paragraph (1), item (iii) of the preceding Article. 第百二十七条の七　特定の銘柄の振替受益権について、振替の申請があった場合には、振替機関等は、第四項から第八項までの規定により、当該申請において第三項の規定により示されたところに従い、その備える振替口座簿における減少若しくは増加の記載若しくは記録又は通知をしなければならない。 Article 127-7 (1) On receiving an application for a book-entry transfer involving Book-Entry Transfer Beneficial Interest of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (4) to (8) inclusive and as indicated in the application pursuant to the provisions of paragraph (3), must create an entry or record showing a reduction or increase in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、この法律に別段の定めがある場合を除き、振替によりその口座（顧客口座を除く。）において減少の記載又は記録がされる加入者が、その直近上位機関に対して行うものとする。 (2) Unless otherwise prescribed in this Act, the application referred to in the preceding paragraph is something that the Participant in whose account (this excludes a customer account) the book-entry transfer will create an entry or record showing a reduction is to file with its Immediately Superior Institution. ３　第一項の申請をする者は、当該申請において、次に掲げる事項を示さなければならない。 (3) A person filing an application as referred to in paragraph (1) must indicate the following information in that application: 一　当該振替において減少及び増加の記載又は記録がされるべき振替受益権の銘柄及び数 (i) the issue and the number of units of Book-Entry Transfer Beneficial Interest for which entries or records showing a reduction and increase will need to be created when the book-entry transfer is effected; 二　前項の加入者の口座において減少の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (ii) whether the reduction will be entered or recorded in the holdings column or the pledge column of the account of the Participant referred to in the preceding paragraph; 三　増加の記載又は記録がされるべき口座（顧客口座を除く。以下この条において「振替先口座」という。） (iii) the account in which the entry or record showing the increase will need to be created (this excludes a customer account; hereinafter referred to as the "transferee account" in this Article); 四　振替先口座（機関口座を除く。）において増加の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (iv) whether the increase will be entered or recorded in the holdings column or the pledge column of the transferee account (this excludes the Institution-Held Account). ４　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (4) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　第二項の加入者の口座の前項第二号の規定により示された保有欄又は質権欄における同項第一号の数（以下この条において「振替数」という。）についての減少の記載又は記録 (i) create an entry or record showing a reduction equal to the number referred to in item (i) of the preceding paragraph (hereinafter referred to as the "number subject to book-entry transfer" in this Article) in the holdings column or pledge column of the account of the Participant referred to in paragraph (2), as indicated pursuant to the provisions of item (ii) of the preceding paragraph; 二　当該振替機関等が当該振替に係る共通直近上位機関でない場合には、直近上位機関に対する前項第一号、第三号及び第四号の規定により示された事項の通知 (ii) notify the Immediately Superior Institution of the information indicated pursuant to the provisions of items (i), (iii) and (iv) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is not the Common Immediately Superior Institution for the book-entry transfer; 三　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものである場合には、当該振替先口座の前項第四号の規定により示された保有欄又は質権欄（機関口座にあっては、第百二十七条の四第五項第二号に掲げる事項を記載し、又は記録する欄。以下この条において「振替先欄」という。）における振替数についての増加の記載又は記録 (iii) create an entry or record showing an increase equal to the number subject to book-entry transfer in either the holdings column or the pledge column of the transferee account, as indicated pursuant to the provisions of item (iv) of the preceding paragraph (or in the column where the information set forth in Article 127-4, paragraph (5), item (ii) is entered or recorded, for an Institution-Held Account; hereinafter referred to as the "transferee column"), if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer and is also the one that has opened the transferee account; 四　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替数についての増加の記載又は記録並びに当該直近下位機関に対する前項第一号、第三号及び第四号の規定により示された事項の通知 (iv) create an entry or record showing an increase equal to the number subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution, etc.'s Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information indicated pursuant to the provisions of items (i), (iii) and (iv) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer but is not the one that opened the transferee account. ５　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における振替数についての減少の記載又は記録 (i) create an entry or record showing a reduction equal to the number subject to book-entry transfer in the customer account subdivision under the account of the Account Management Institution that has notified it; 二　当該振替機関等が当該振替に係る共通直近上位機関でない場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is not the Common Immediately Superior Institution for the book-entry transfer; 三　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものである場合には、当該振替先口座の振替先欄における振替数についての増加の記載又は記録 (iii) create an entry or record showing an increase equal to the number subject to book-entry transfer in the transferee column of the transferee account, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer and is also the one that has opened the transferee account; 四　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替数についての増加の記載又は記録及び当該直近下位機関に対する前項第二号の規定により通知を受けた事項の通知 (iv) create an entry or record showing an increase equal to the number subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution, etc.'s Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer but is not the one that opened the transferee account. ６　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (6) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ７　第四項第四号又は第五項第四号（前項において準用する場合を含む。以下この項において同じ。）の通知があった場合には、当該通知を受けた口座管理機関は、直ちに、次に掲げる措置を執らなければならない。 (7) Upon being notified as referred to in paragraph (4), item (iv) or paragraph (5), item (iv) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph), the Account Management Institution that has been so notified must immediately take the following measures: 一　当該口座管理機関が振替先口座を開設したものである場合には、当該振替先口座の振替先欄における振替数についての増加の記載又は記録 (i) create an entry or record showing an increase equal to the number subject to book-entry transfer in the transferee column of the transferee account, if the Account Management Institution is the one that opened the transferee account; 二　当該口座管理機関が振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替数についての増加の記載又は記録及び当該直近下位機関に対する第四項第四号又は第五項第四号の規定により通知を受けた事項の通知 (ii) create an entry or record showing an increase equal to the number subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Account Management Institution's Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information of which it has been notified pursuant to the provisions of paragraph (4), item (iv) or paragraph (5), item (iv), if the Account Management Institution is not the one that opened the transferee account. ８　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (8) If an Account Management Institution is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding paragraph apply mutatis mutandis to the Account Management Institution that has been so notified. （特別口座に記載又は記録がされた振替受益権についての振替手続等に関する特例） (Special Provisions on Making Book-Entries for Book-Entry Transfer Beneficial Interest That Has Been Entered or Recorded in a Special Account) 第百二十七条の八　加入者は、特別口座に記載され、又は記録された振替受益権については、当該加入者又は当該振替受益権の発行者の口座以外の口座を振替先口座とする振替の申請をすることができない。 Article 127-8 (1) A Participant may not apply to apply for a book-entry transfer involving a Book-Entry Transfer Beneficial Interest that has been entered or recorded in a special account if the transferee account is other than that of the Participant or that of the issuer of the Book-Entry Transfer Beneficial Interest. ２　特定の銘柄の振替受益権に係る第百二十七条の五第一項の通知又は振替の申請の前に信託の併合により消滅する信託の受益権を取得した者であって受益権原簿に記載又は記録がされていないことを理由として信託の併合に際して当該受益権に代わる当該振替受益権の交付を受けることができなかったものその他の主務省令で定める者（以下この条において「取得者等」という。）が、当該通知又は当該振替の申請の後に、当該振替受益権についての記載又は記録がされた特別口座の加入者と共同して請求をした場合には、発行者は、次に掲げる行為をしなければならない。当該請求をすべきことを当該加入者に命ずる判決であって執行力を有するものの正本若しくは謄本若しくはこれに準ずる書類として主務省令で定めるものを当該取得者等が添付して請求をした場合又は当該取得者等の請求により次に掲げる行為をしても当該加入者その他の利害関係人の利益を害するおそれがない場合として主務省令で定める場合も、同様とする。 (2) If, after the notice referred to in Article 127-5, paragraph (1), or an application for a book-entry transfer involving a Book-Entry Transfer Beneficial Interest of a particular issue is made, a person that, before the notice or application, acquired a beneficial interest in a trust disappearing in a merger of trusts but that cannot be delivered the Book-Entry Transfer Beneficial Interest that replaces that beneficial interest at the time of the merger because no entry or record has been made for the person in the beneficial interest register, or any other person specified by Ordinance of the Competent Ministry (hereinafter referred to as the "acquirer or other such person" in this Article) files a joint request together with the Participant in whose special account the Book-Entry Transfer Beneficial Interest has been entered or recorded, the issuer must take the following actions. The same applies if the acquirer or other such person files a request accompanied by an authenticated copy or certified copy of an enforceable judgment that orders the Participant to file such a request or accompanied by any other paper document specified by Ordinance of the Competent Ministry as being equivalent thereto, and the same also applies in cases prescribed by Ordinance of the Competent Ministry as those in which the interests of the Participant and other interested persons are unlikely to be prejudiced even if the issuer takes the following actions as requested by the acquirer or other such person: 一　当該取得者等のための第百二十七条の六第三項本文の申出 (i) filing a request as referred to in the main clause of Article 127-6, paragraph (3) for the acquirer or other such person; 二　前号の申出により開設された口座を振替先口座とする当該振替受益権についての振替の申請 (ii) filing an application for the book-entry transfer of that Book-Entry Transfer Beneficial Interest in the transferee account that has been opened as per the request referred to in the preceding item. ３　特別口座の開設の申出をした発行者以外の加入者は、当該特別口座を振替先口座とする振替の申請をすることができない。 (3) A Participant other than the issuer that has requested for a special account to be opened may not apply for a book-entry transfer with the special account as the transferee account. 第百二十七条の九　特定の銘柄の振替受益権について、抹消の申請があった場合には、振替機関等は、第四項から第六項までの規定により、当該申請において第三項の規定により示されたところに従い、その備える振替口座簿における減少の記載若しくは記録又は通知をしなければならない。 Article 127-9 (1) On receiving an application for the deletion of a Book-Entry Transfer Beneficial Interest of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (4) to (6) inclusive and as indicated in the application pursuant to the provisions of paragraph (3), must create an entry or record showing a reduction in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、抹消によりその口座（顧客口座を除く。）において減少の記載又は記録がされる加入者が、その直近上位機関に対して行うものとする。 (2) The application referred to in the preceding paragraph is something that the Participant in whose account (this excludes a customer account) the reduction resulting from the deletion will be entered or recorded is to file with its Immediately Superior Institution. ３　第一項の申請をする加入者（以下この条において「申請人」という。）は、当該申請において、次に掲げる事項を示さなければならない。 (3) A Participant filing an application as referred to in paragraph (1) (hereinafter referred to as the "applicant" in this Article) must indicate the following information in that application: 一　当該抹消において減少の記載又は記録がされるべき振替受益権の銘柄及び数 (i) the issue and the number of units of Book-Entry Transfer Beneficial Interest for which an entry or record showing a reduction will need to be created when the deletion is effected; 二　当該申請人の口座において減少の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (ii) whether the reduction will be entered or recorded in the holdings column or the pledge column of the applicant's account. ４　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (4) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　申請人の口座の前項第二号の規定により示された保有欄又は質権欄における同項第一号の数についての減少の記載又は記録 (i) create an entry or record showing a reduction equal to the number referred to in item (i) of the preceding paragraph in the holdings column or pledge column of the applicant's account as indicated pursuant to the provisions of item (ii) of the preceding paragraph; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項第一号の規定により示された事項の通知 (ii) notify the Immediately Superior Institution of the information indicated pursuant to the provisions of item (i) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ５　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における第三項第一号の数についての減少の記載又は記録 (i) create an entry or record showing a reduction equal to the number referred to in paragraph (3), item (i) in the customer account subdivision under the account of the Account Management Institution that has notified it; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ６　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (6) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ７　発行者は、受益者又は質権者のために受益者代理人に対して振替受益権の受益債権に係るすべての債務の支払をする場合を除くほか、受益者又は質権者に対して振替受益権の受益債権に係るすべての債務の支払をするのと引換えにその口座における当該振替受益権の銘柄についての当該支払に係る振替受益権の数と同数の抹消をその直近上位機関に対して申請することを請求することができる。 (7) Unless an issuer goes through a through a beneficiaries' agent to pay its full obligation underlying a beneficial claim associated with a Book-Entry Transfer Beneficial Interest for the beneficiary or pledgee, the issuer may demand that, in exchange for the issuer paying the beneficiary or pledgee its full obligation underlying the beneficial claim associated with the Book-Entry Transfer Beneficial Interest, the beneficiary or pledgee file an application with its Immediately Superior Institution to enter a deletion for the number of units of Book-Entry Transfer Beneficial Interest of that issue which appear on its account, deleting the same number from the account as the number of units of Book-Entry Transfer Beneficial Interest that are being paid. ８　前項の規定は、受益者又は質権者のために振替受益権の受益債権に係るすべての債務の支払を受けた受益者代理人が当該受益者又は当該質権者に対し当該支払を受けた額の支払をする場合について準用する。 (8) The provisions of the preceding paragraph apply mutatis mutandis when a beneficiaries' agent through which all obligations under a beneficial claim associated with a Book-Entry Transfer Beneficial Interest have been paid for a beneficiary or pledgee pays the amount so paid to the beneficiary or pledgee. （全部抹消手続） (Deleting All Entries or Records) 第百二十七条の十　特定の銘柄の振替受益権の発行者は、当該振替受益権についての記載又は記録の全部を抹消しようとする場合には、第二号の日の二週間前までに、当該発行者が第十三条第一項の同意を得た振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 127-10 (1) The issuer of Book-Entry Transfer Beneficial Interest of a particular issue must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) no later than two weeks prior to the date referred to in item (ii) before deleting all of the entries or records regarding that Book-Entry Transfer Beneficial Interest: 一　当該振替受益権の銘柄 (i) the issue of Book-Entry Transfer Beneficial Interest; 二　当該振替受益権についての記載又は記録の全部を抹消する日 (ii) the date for the deletion of all of the entries or records regarding that Book-Entry Transfer Beneficial Interest. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替受益権の銘柄について、その直近下位機関に対し、同項各号に掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in the items of that paragraph as regards the issue of Book-Entry Transfer Beneficial Interest about which it has been notified. ３　第一項の通知があった場合には、当該通知を受けた振替機関は、同項第二号の日において、その備える振替口座簿中の同項第一号の振替受益権についての記載又は記録がされている口座（機関口座及び顧客口座以外の口座にあっては、当該口座の保有欄又は質権欄。以下この章において「保有欄等」という。）において、当該振替受益権の全部についての記載又は記録の抹消をしなければならない。 (3) Upon being notified as referred to in paragraph (1), the Book-Entry Transfer Institution that has been so notified must delete the entries or records for all units of Book-Entry Transfer Beneficial Interest as referred to in item (i) of that paragraph from the accounts in the book-entry transfer account register that it maintains under which entries or records have been created for such Book-Entry Transfer Beneficial Interest (for accounts other than the Institution-Held Account or a customer account, this means the holdings column or the pledge column; hereinafter referred to as a "holdings or pledge column" in this Chapter). ４　前二項の規定は、第二項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (4) If an Account Management Institution is notified as referred to in paragraph (2) (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding two paragraphs apply mutatis mutandis to the Account Management Institution that has been so notified. （振替受益権の併合に関する記載又は記録手続） (Creating Entries or Records for a Merger of Book-Entry Transfer Beneficial Interest) 第百二十七条の十一　特定の銘柄の振替受益権について信託の変更により受益権の併合をしようとする場合には、当該振替受益権の発行者は、当該受益権の併合がその効力を生ずる日の二週間前までに、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 127-11 (1) Before merging Book-Entry Transfer Beneficial Interest of a particular issue through a trust modification, the issuer of the Book-Entry Transfer Beneficial Interest must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information no later than two weeks prior to the date on which the merger of beneficial interest takes effect: 一　当該受益権の併合に係る振替受益権の銘柄 (i) the issue of Book-Entry Transfer Beneficial Interest subject to the merger; 二　一から次のイの総数のロの総数に対する割合を控除した割合（以下この条において「減少比率」という。） (ii) the percentage arrived at when the percentage of the total number referred to in sub-item (b) which the total number referred to in sub-item (a) represents is subtracted from the number one (hereinafter referred to as the "percent reduction" in this Article): イ　受益権の併合後の当該振替受益権の総数 (a) the total number of units of Book-Entry Transfer Beneficial Interest after the merger of beneficial interest; ロ　受益権の併合前の当該振替受益権の総数 (b) the total number of units of Book-Entry Transfer Beneficial Interest before the merger of beneficial interest; 三　受益権の併合がその効力を生ずる日 (iii) the date on which the merger of beneficial interest will take effect; 四　当該発行者の口座（二以上あるときは、そのうちの一） (iv) the issuer's account (or one of them, if it has multiple accounts). ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替受益権の銘柄について、その直近下位機関に対し、同項各号に掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in the items of that paragraph as regards the issue of Book-Entry Transfer Beneficial Interest about which it has been notified. ３　第一項の通知があった場合には、当該通知を受けた振替機関は、同項第三号の日において、その備える振替口座簿中の同項第一号の振替受益権についての記載又は記録がされている保有欄等において、当該保有欄等に記載又は記録がされている数に減少比率をそれぞれ乗じた数についての減少の記載又は記録をしなければならない。 (3) Upon being notified as referred to in paragraph (1), the Book-Entry Transfer Institution that has been so notified, on the date referred to in item (iii) of that paragraph, must create entries or records under the holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Beneficial Interest as referred to in item (i) of that paragraph in the book-entry transfer account register that it maintains, showing reductions equal to the numbers arrived at when each of the numbers that has been entered or recorded in a holdings or pledge column is multiplied by the percent reduction. ４　前二項の規定は、第二項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (4) If an Account Management Institution is notified as referred to in paragraph (2) (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding two paragraphs apply mutatis mutandis to the Account Management Institution that has been so notified. ５　振替機関等が第三項（前項において準用する場合を含む。以下この項において同じ。）の規定によって減少の記載又は記録をすることにより第三項に規定する保有欄等に一に満たない端数が記載され、又は記録されることとなる場合には、当該振替機関等は、同項の規定にかかわらず、当該保有欄等についてすべき記載又は記録に代えて、当該保有欄等の加入者の保有欄等又は第一項第四号の口座の保有欄に政令で定める記載又は記録をしなければならず、振替機関は、政令で定めるところにより、その下位機関に対し、当該記載又は記録をするための必要な指示をしなければならない。この場合において、当該下位機関は、当該指示に従った措置を執らなければならない。 (5) Notwithstanding paragraph (3), if a Book-Entry Transfer Institution's creation of an entry or record showing a reduction pursuant to the provisions of paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) would cause a non-whole number to be recorded or entered in a holdings or pledge column as prescribed paragraph (3), in lieu of creating the entry or record that it is required to create for that holdings or pledge column, the Book-Entry Transfer Institution, etc. must create an entry or record as prescribed by Cabinet Order in the holdings or pledge column subdivision of a Participant under that holdings or pledge column, or in the holdings column of the account referred to in paragraph (1), item (iv), and issue the necessary instructions for the creation of the relevant entry or record to its Subordinate Institution pursuant to the provisions of Cabinet Order. In such a case, the Subordinate Institution must take measures that comply with those instructions. （振替受益権の分割に関する記載又は記録手続） (Creating Entries or Records for the Splitting of Book-Entry Transfer Beneficial Interest) 第百二十七条の十二　特定の銘柄の振替受益権について、信託の変更により受益権の分割をしようとする場合には、当該振替受益権の発行者は、当該受益権の分割がその効力を生ずる日の二週間前までに、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 127-12 (1) Before splitting Book-Entry Transfer Beneficial Interest of a particular issue through a trust modification, the issuer of the Book-Entry Transfer Beneficial Interest must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information no later than two weeks prior to the date on which the split of beneficial interest takes effect: 一　当該受益権の分割に係る振替受益権の銘柄 (i) the issue of Book-Entry Transfer Beneficial Interest subject to the split; 二　次のイの総数のロの総数に対する割合（以下この条において「増加比率」という。） (ii) the percentage of the total number referred to in sub-item (b) which the total number referred to in sub-item (a) represents (hereinafter referred to as the "percent increase" in this Article): イ　受益権の分割により受益者が受ける当該振替受益権の総数 (a) the total number of units of Book-Entry Transfer Beneficial Interest that beneficiaries will receive as a result of the splitting of the beneficial interest; ロ　受益権の分割前の当該振替受益権の総数 (b) the total number of units of Book-Entry Transfer Beneficial Interest before the splitting of the beneficial interest. 三　受益権の分割がその効力を生ずる日 (iii) the date on which the splitting of beneficial interest will take effect; 四　当該発行者の口座（二以上あるときは、そのうちの一） (iv) the issuer's account (or one of them, if it has multiple accounts). ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替受益権の銘柄について、その直近下位機関に対し、同項各号に掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in the items of that paragraph as regards the issue of Book-Entry Transfer Beneficial Interest about which it has been notified. ３　第一項の通知があった場合には、当該通知を受けた振替機関は、同項第三号の日において、その備える振替口座簿中の同項第一号の振替受益権についての記載又は記録がされている保有欄等において、当該保有欄等に記載又は記録がされている数に増加比率をそれぞれ乗じた数についての増加の記載又は記録をしなければならない。 (3) Upon being notified as referred to in paragraph (1), the Book-Entry Transfer Institution that has been so notified, on the date referred to in item (iii) of that paragraph, must create entries or records under the holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Beneficial Interest as referred to in item (i) of that paragraph in the book-entry transfer account register that it maintains, showing increases equal to the numbers arrived at when each of the numbers that have been entered or recorded in a holdings or pledge column is multiplied by the percent increase. ４　前二項の規定は、第二項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (4) If an Account Management Institution is notified as referred to in paragraph (2) (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding two paragraphs apply mutatis mutandis to the Account Management Institution that has been so notified. ５　振替機関等が第三項（前項において準用する場合を含む。以下この項において同じ。）の規定によって増加の記載又は記録をすることにより第三項に規定する保有欄等に一に満たない端数が記載され、又は記録されることとなる場合には、当該振替機関等は、同項の規定にかかわらず、当該保有欄等についてすべき記載又は記録に代えて、当該保有欄等の加入者の保有欄等又は第一項第四号の口座の保有欄に政令で定める記載又は記録をしなければならず、振替機関は、政令で定めるところにより、その下位機関に対し、当該記載又は記録をするための必要な指示をしなければならない。この場合において、当該下位機関は、当該指示に従った措置を執らなければならない。 (5) Notwithstanding paragraph (3), if a Book-Entry Transfer Institution's creation of an entry or record showing an increase pursuant to the provisions of paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) would cause a non-whole number to be entered or recorded in a holdings or pledge column as prescribed paragraph (3), in lieu of creating the entry or record that it is required to create for that holdings or pledge column, the Book-Entry Transfer Institution, etc. must create an entry or record as prescribed by Cabinet Order in the holdings or pledge column subdivision of a Participant under that holdings or pledge column, or in the holdings column of the account referred to in paragraph (1), item (iv), and issue the necessary instructions for the creation of the relevant entry or record to its Subordinate Institution pursuant to the provisions of Cabinet Order. In such a case, the Subordinate Institution must take measures that comply with those instructions. （信託の併合により他の銘柄の振替受益権が交付される場合に関する記載又は記録手続） (Creating Entries or Records If Book-Entry Transfer Beneficial Interest of Another Issue Is Delivered as a Result of a Merger of Trusts) 第百二十七条の十三　信託の併合に係る各信託の受益権が振替受益権である場合において、受託者が信託の併合に際して振替受益権を交付しようとするときは、当該受託者は、信託の併合がその効力を生ずる日の二週間前までに、当該受託者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。この場合において、第百二十七条の五及び第百二十七条の六の規定は、適用しない。 Article 127-13 (1) If beneficial interest in each of the trusts involved in a merger of trusts is Book-Entry Transfer Beneficial Interest and the trustee seeks to deliver Book-Entry Transfer Beneficial Interest at the time of the merger of trusts, the trustee must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information, no later than two weeks prior to the date on which the merger takes effect. In such a case, the provisions of Articles 127-5 and 127-6 do not apply: 一　従前の信託の受益者に対して当該信託の併合に際して交付する振替受益権の銘柄 (i) the issue of Book-Entry Transfer Beneficial Interest that the beneficiaries or the previous trusts will be delivered at the time of the merger of trusts; 二　従前の信託の振替受益権の銘柄 (ii) the issues of Book-Entry Transfer Beneficial Interest in the previous trusts; 三　次のイの総数のロの総数に対する割合（以下この条において「割当比率」という。） (iii) the percentage of the total number referred to in sub-item (b) which the total number referred to in sub-item (a) represents (hereinafter referred to as the "allotment ratio" in this Article): イ　第一号の振替受益権の総数 (a) the total number of units of Book-Entry Transfer Beneficial Interest as referred to in item (i); ロ　前号の振替受益権の総数 (b) the total number of units of Book-Entry Transfer Beneficial Interest as referred to in the preceding item. 四　信託の併合がその効力を生ずる日 (iv) the date on which the merger of trusts will take effect; 五　第一号の振替受益権の発行者の口座（二以上あるときは、そのうちの一） (v) the account of the issuer of Book-Entry Transfer Beneficial Interest as referred to in item (i) (or one of them, if it has multiple accounts); 六　第百二十七条の四第三項第七号に掲げる事項のうち、発行者が知り得る事項として政令で定める事項 (vi) information as set forth in Article 127-4, paragraph (3), item (vii) which Cabinet Order prescribes as information that the issuer is able to learn; 七　第一号の振替受益権のうち当該信託の併合により新たに生ずるものの総数その他主務省令で定める事項 (vii) the total number of units of Book-Entry Transfer Beneficial Interest as referred to in item (i) which will be newly created as a result of the merger of trusts, and other information specified by Ordinance of the Competent Ministry. ２　前項前段の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替受益権の銘柄について、その直近下位機関に対し、同項第一号から第六号までに掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the first sentence of the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in items (i) to (vi) of that paragraph as regards the issue of Book-Entry Transfer Beneficial Interest about which it has been notified. ３　第一項前段の通知があった場合には、当該通知を受けた振替機関は、信託の併合がその効力を生ずる日において、その備える振替口座簿中の同項第二号の振替受益権についての記載又は記録がされている保有欄等において、次に掲げる措置を執らなければならない。 (3) Upon being notified as referred to in the first sentence of paragraph (1), the Book-Entry Transfer Institution that has been so notified, on the date on which the merger of trusts takes effect, must take the following measures in the holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Beneficial Interest as referred to in item (ii) of that paragraph in the book-entry transfer account register that it maintains: 一　当該保有欄等に記載又は記録がされている第一項第二号の振替受益権の数に割当比率をそれぞれ乗じた数の同項第一号の振替受益権についての増加及び同項第六号に規定する事項の記載又は記録 (i) create entries or records showing increases in Book-Entry Transfer Beneficial Interest as referred to in paragraph (1), item (i) equal to the numbers arrived at when each number of units of Book-Entry Transfer Beneficial Interest as referred to in item (ii) of that paragraph for which an entry or record has been created in a holdings or pledge column is multiplied by the allotment ratio, and create entries or records giving the information prescribed in item (vi) of that paragraph; 二　第一項第二号の振替受益権の全部についての記載又は記録の抹消 (ii) delete the entries or records for all Book-Entry Transfer Beneficial Interest as referred to in paragraph (1), item (ii). ４　前二項の規定は、第二項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (4) If an Account Management Institution is notified as referred to in paragraph (2) (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding two paragraphs apply mutatis mutandis to the Account Management Institution that has been so notified. ５　振替機関等が第三項（前項において準用する場合を含む。以下この項において同じ。）の規定によって増加の記載又は記録をすることにより第三項に規定する保有欄等に一に満たない端数が記載され、又は記録されることとなる場合には、当該振替機関等は、同項の規定にかかわらず、当該保有欄等においてすべき記載又は記録に代えて、当該保有欄等の加入者の保有欄等又は第一項第五号の口座の保有欄に政令で定める記載又は記録をしなければならず、振替機関は、政令で定めるところにより、その下位機関に対し、当該記載又は記録をするための必要な指示をしなければならない。この場合において、当該下位機関は、当該指示に従った措置を執らなければならない。 (5) Notwithstanding paragraph (3), if a Book-Entry Transfer Institution's creation of an entry or record showing an increase pursuant to the provisions of paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) would cause a non-whole number to be recorded or entered in a holdings or pledge column as prescribed paragraph (3), in lieu of creating the entry or record that it is required to create in that holdings or pledge column, the Book-Entry Transfer Institution, etc. must create an entry or record as prescribed by Cabinet Order in the holdings or pledge column subdivision of a Participant under that holdings or pledge column, or in the holdings column of the account referred to in paragraph (1), item (v), and issue the necessary instructions for the creation of the relevant entry or record to its Subordinate Institution pursuant to the provisions of Cabinet Order. In such a case, the Subordinate Institution must take measures that comply with those instructions. （信託の分割により他の銘柄の振替受益権が交付される場合に関する記載又は記録手続） (Creating Entries or Records If Book-Entry Transfer Beneficial Interest of Another Issue Is Delivered as a Result of the Splitting of a Trust) 第百二十七条の十四　分割信託（信託法第百五十五条第一項第六号に規定する分割信託をいう。以下この項において同じ。）の受益権が振替受益権である場合において受託者が吸収信託分割に際して振替受益権を交付しようとするとき、又は新規信託分割における従前の信託の受益権が振替受益権である場合において受託者が新規信託分割に際して振替受益権を交付しようとするときは、当該受託者は、信託の分割がその効力を生ずる日の二週間前までに、当該受託者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。この場合において、第百二十七条の五及び第百二十七条の六の規定は、適用しない。 Article 127-14 (1) If the beneficial interest in a split trust (meaning a split trust as prescribed in Article 155, paragraph (1), item (vi) of the Trust Act; hereinafter the same applies in this paragraph) is Book-Entry Transfer Beneficial Interest and the trustee seeks to deliver Book-Entry Transfer Beneficial Interest at the time of the absorption-type trust split; or if the beneficial interest in a trust prior to a creation-type trust split is Book-Entry Transfer Beneficial Interest and the trustee seeks to deliver Book-Entry Transfer Beneficial Interest at the time of the creation-type trust split, the trustee must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information, no later than two weeks prior to the day on which the trust split takes effect. In such a case, the provisions of Articles 127-5 and 127-6 do not apply: 一　分割信託又は従前の信託の受益者に対して当該信託の分割に際して交付する振替受益権の銘柄 (i) the issue of Book-Entry Transfer Beneficial Interest that the beneficiaries of the split trust or the previous trust will be delivered at the time of the split; 二　分割信託又は従前の信託の振替受益権の銘柄 (ii) the issue of Book-Entry Transfer Beneficial Interest in the split trust or the previous trust; 三　次のイの総数のロの総数に対する割合（以下この条において「割当比率」という。） (iii) the percentage of the total number referred to in sub-item (b) which the total number referred to in sub-item (a) represents (hereinafter referred to as the "allotment ratio" in this Article): イ　第一号の振替受益権の総数 (a) the total number of units of Book-Entry Transfer Beneficial Interest as referred to in item (i); ロ　前号の振替受益権の総数 (b) the total number of units of Book-Entry Transfer Beneficial Interest as referred to in the preceding item. 四　信託の分割がその効力を生ずる日 (iv) the date on which the trust split will take effect; 五　第一号の振替受益権の発行者の口座（二以上あるときは、そのうちの一） (v) the account of the issuer of Book-Entry Transfer Beneficial Interest as referred to in item (i) (or one of them, if it has multiple accounts); 六　第百二十七条の四第三項第七号に掲げる事項のうち、発行者が知り得る事項として政令で定める事項 (vi) information as set forth in Article 127-4, paragraph (3), item (vii) which Cabinet Order prescribes as information that the issuer is able to learn; 七　第一号の振替受益権のうち当該信託の分割により新たに生ずるものの総数その他主務省令で定める事項 (vii) the total number of units of Book-Entry Transfer Beneficial Interest as referred to in item (i) which will be newly created as a result of the splitting of the trust, and other information specified by Ordinance of the Competent Ministry. ２　前項前段の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替受益権の銘柄について、その直近下位機関に対し、同項第一号から第六号までに掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the first sentence of the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in items (i) to (vi) of that paragraph as regards the issue of Book-Entry Transfer Beneficial Interest about which it has been notified. ３　第一項前段の通知があった場合には、当該通知を受けた振替機関は、信託の分割がその効力を生ずる日において、その備える振替口座簿中の同項第二号の振替受益権についての記載又は記録がされている保有欄等において、当該保有欄等に記載又は記録がされている同号の振替受益権の数に割当比率をそれぞれ乗じた数の同項第一号の振替受益権についての増加及び同項第六号に規定する事項の記載又は記録をしなければならない。 (3) Upon being notified as referred to in the first sentence of paragraph (1), the Book-Entry Transfer Institution that has been so notified, on the date when the trust split takes effect, must create entries or records in the holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Beneficial Interest as referred to in item (ii) of that paragraph in the book-entry transfer account register that it maintains, showing increases in Book-Entry Transfer Beneficial Interest as referred to in item (i) of that paragraph equal to the numbers arrived at when each number of units of Book-Entry Transfer Beneficial Interest as referred to in item (ii) of that paragraph for which an entry or record has been created in the holdings or pledge column is multiplied by the allotment ratio, and giving the information prescribed in item (vi) of that paragraph. ４　前二項の規定は、第二項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (4) If an Account Management Institution is notified as referred to in paragraph (2) (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding two paragraphs apply mutatis mutandis to the Account Management Institution that has been so notified. ５　振替機関等が第三項（前項において準用する場合を含む。以下この項において同じ。）の規定によって増加の記載又は記録をすることにより第三項に規定する保有欄等に一に満たない端数が記載され、又は記録されることとなる場合には、当該振替機関等は、同項の規定にかかわらず、当該保有欄等においてすべき記載又は記録に代えて、当該保有欄等の加入者の保有欄等又は第一項第五号の口座の保有欄に政令で定める記載又は記録をしなければならず、振替機関は、政令で定めるところにより、その下位機関に対し、当該記載又は記録をするための必要な指示をしなければならない。この場合において、当該下位機関は、当該指示に従った措置を執らなければならない。 (5) Notwithstanding paragraph (3), if a Book-Entry Transfer Institution's creation of an entry or record showing an increase pursuant to the provisions of paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) would cause a non-whole number to be recorded or entered in a holdings or pledge column as prescribed paragraph (3), in lieu of creating the entry or record that it is required to create in that holdings or pledge column, the Book-Entry Transfer Institution, etc. must create an entry or record as prescribed by Cabinet Order in the holdings or pledge column subdivision of a Participant under that holdings or pledge column, or in the holdings column of the account referred to in paragraph (1), item (v), and issue the necessary instructions for the creation of the relevant entry or record to its Subordinate Institution pursuant to the provisions of Cabinet Order. In such a case, the Subordinate Institution must take measures that comply with those instructions. （記載又は記録の変更手続） (Changing Entries or Records) 第百二十七条の十五　振替機関等は、その備える振替口座簿について、第百二十七条の四第三項各号、第四項各号又は第五項各号に掲げる事項につき変更が生じたことを知ったときは、直ちに、当該振替口座簿にその記載又は記録をしなければならない。 Article 127-15 If a Book-Entry Transfer Institution learns of a change having arisen with respect to information as set forth in one of the items of Article 127-4, paragraphs (3), (4) or (5) in connection with the book-entry transfer account register that it maintains, it must immediately enter or record the change in the book-entry transfer account register. 第三節　振替の効果等 Section 3 Effect of Book Entry Trasfer （振替受益権の譲渡） (Transfer of Book-Entry Transfer Beneficial Interest) 第百二十七条の十六　振替受益権の譲渡は、振替の申請により、譲受人がその口座における保有欄（機関口座にあっては、第百二十七条の四第五項第二号に掲げる事項を記載し、又は記録する欄）に当該譲渡に係る数の増加の記載又は記録を受けなければ、その効力を生じない。 Article 127-16 A transfer of Book-Entry Transfer Beneficial Interest does not take effect unless the transferee has had an entry or record created in the holdings column of its account (or in the column where the information set forth in Article 127-4, paragraph (5), item (ii) is entered or recorded, for the Institution-Held Account), based on an application for book-entry transfer, showing an increase equal to the number of units of Book-Entry Transfer Beneficial Interest subject to the transfer. （振替受益権の質入れ） (Pledges of Book-Entry Transfer Beneficial Interest) 第百二十七条の十七　振替受益権の質入れは、振替の申請により、質権者がその口座における質権欄に当該質入れに係る数の増加の記載又は記録を受けなければ、その効力を生じない。 Article 127-17 A pledge of Book-Entry Transfer Beneficial Interest does not take effect unless the pledgee has had an entry or record created in the pledge column of its account, based on an application for book-entry transfer, showing an increase equal to the number of units of Book-Entry Transfer Beneficial Interest subject to the pledge. （信託財産に属する振替受益権の対抗要件） (Requirement for Perfection of Book-Entry Transfer Beneficial Interest That Is Trust Property) 第百二十七条の十八　振替受益権については、第百二十七条の四第三項第五号の規定により当該振替受益権が信託財産に属する旨を振替口座簿に記載し、又は記録しなければ、当該振替受益権が信託財産に属することを第三者に対抗することができない。 Article 127-18 (1) Unless an entry or record has been created for Book-Entry Transfer Beneficial Interest in a book-entry transfer account register pursuant to the provisions of Article 127-4, paragraph (3), item (v), indicating that the Book-Entry Transfer Beneficial Interest is trust property, it is not permissible to assert against a third party that the Book-Entry Transfer Beneficial Interest is trust property. ２　前項に規定する振替口座簿への記載又は記録は、政令で定めるところにより行う。 (2) An entry or record in a book-entry transfer account register as prescribed in the preceding paragraph is created pursuant to the provisions of Cabinet Order. （加入者の権利推定） (Participants' Presumed Rights) 第百二十七条の十九　加入者は、その口座（口座管理機関の口座にあっては、自己口座に限る。）における記載又は記録がされた振替受益権についての権利を適法に有するものと推定する。 Article 127-19 A Participant is presumed to be the lawful holder of the rights under a Book-Entry Transfer Beneficial Interest that has been entered or recorded in the account thereof (but only in its own account, if the Participant is an Account Management Institution). 第百二十七条の二十　振替の申請によりその口座（口座管理機関の口座にあっては、自己口座に限る。）において特定の銘柄の振替受益権についての増加の記載又は記録を受けた加入者（機関口座を有する振替機関を含む。）は、当該銘柄の振替受益権についての当該増加の記載又は記録に係る権利を取得する。ただし、当該加入者に悪意又は重大な過失があるときは、この限りでない。 Article 127-20 A Participant (or a Book-Entry Transfer Institution with an Institution-Held Account) that has had an entry or record created in its account (but only in its own account, if it is an Account Management Institution), based on an application for book-entry transfer, showing an increase in Book-Entry Transfer Beneficial Interest of a particular issue acquires the rights associated with the entry or record showing the increase in the Book-Entry Transfer Beneficial Interest of that issue; provided, however that this does not apply if the Participant has acted in bad faith or with gross negligence. （超過記載又は記録がある場合の振替機関の義務） (Book-Entry Transfer Institution's Obligations If There Are Entries or Records of Overages) 第百二十七条の二十一　前条の規定による振替受益権の取得によりすべての受益者の有する同条に規定する銘柄の振替受益権の総数が当該銘柄の振替受益権の総数（その受益債権に係るすべての債務の支払がされた振替受益権の数を除く。）を超えることとなる場合において、第一号の合計数が第二号の総数を超えるときは、振替機関は、その超過数（第一号の合計数から第二号の総数を控除した数をいう。）に達するまで、当該銘柄の振替受益権を取得する義務を負う。 Article 127-21 (1) If the total number of units of Book-Entry Transfer Beneficial Interest of an issue as prescribed in the preceding Article which all beneficiaries hold based on acquisitions of Book-Entry Transfer Beneficial Interest under that Article comes to exceed the total number of units of Book-Entry Transfer Beneficial Interest of that issue which have been issued (excluding the number of units of Book-Entry Transfer Beneficial Interest whose associated beneficial claims have had their underlying obligations paid in full), and the aggregate number referred to in item (i) comes to exceed the total number referred to in item (ii), the Book-Entry Transfer Institution has a duty to acquire Book-Entry Transfer Beneficial Interest in that issue until its holdings reach the number in overage (meaning the aggregate number referred to in item (i), less the total number referred to in item (ii)): 一　振替機関の備える振替口座簿における振替機関の加入者の口座に記載され、又は記録された当該銘柄の振替受益権の数の合計数 (i) the aggregate number of units of Book-Entry Transfer Beneficial Interest of that issue which have been entered or recorded in the accounts of Participants of the Book-Entry Transfer Institution, in the book-entry transfer account register maintained by that Book-Entry Transfer Institution; 二　当該銘柄の振替受益権の総数（その受益債権に係るすべての債務の支払がされた振替受益権の数を除く。） (ii) the total number of units of Book-Entry Transfer Beneficial Interest of that issue (other than the number of units of Book-Entry Transfer Beneficial Interest whose associated beneficial claims have had their underlying obligations paid in full). ２　前項第一号に規定する数は、同号に規定する口座における増加又は減少の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合において、前条の規定により当該記載又は記録に係る数の振替受益権を取得した者のないことが証明されたときは、当該記載又は記録がなかったとした場合の数とする。 (2) If there is any number as prescribed in item (i) of the preceding paragraph for which an entry or record showing an increase or reduction has been created in an account as prescribed in that item, but the rights associated with that entry or record have not arisen, been transferred, or been extinguished, and it is proven that nobody has acquired Book-Entry Transfer Beneficial Interest pursuant to the provisions of the preceding Article in the number for which the entry or record has been created, that number is treated as if the entry or record had not been created. ３　振替機関は、第一項の規定により振替受益権を取得したときは、直ちに、発行者に対し、当該振替受益権について債務の全部を免除する旨の意思表示をする義務を負う。 (3) Once a Book-Entry Transfer Institution acquires Book-Entry Transfer Beneficial Interest pursuant to the provisions of paragraph (1), it has a duty to immediately manifest its intention to the issuer to be bound by its release of the issuer from all obligations related to that Book-Entry Transfer Beneficial Interest. ４　前項に規定する振替受益権についての権利は、同項の規定により免除の意思表示がされたときは、消滅する。 (4) The rights under the Book-Entry Transfer Beneficial Interest prescribed in the preceding paragraph are extinguished once an intention to be bound by a release is manifested pursuant to that paragraph. ５　振替機関は、振替受益権について第三項の規定により免除の意思表示を行ったときは、直ちに、当該振替受益権について振替口座簿の抹消を行わなければならない。 (5) Once a Book-Entry Transfer Institution manifests its intention to be bound by a release pursuant to the provisions of paragraph (3) with respect to Book-Entry Transfer Beneficial Interest, it must immediately enter deletions for the Book-Entry Transfer Beneficial Interest in the book-entry transfer account register. （超過記載又は記録がある場合の口座管理機関の義務） (Account Management Institutions' Obligations If There Are Entries or Records of Overages) 第百二十七条の二十二　前条第一項に規定する場合において、第一号の合計数が第二号の数を超えることとなる口座管理機関があるときは、当該口座管理機関は、発行者に対し、その超過数（第一号の合計数から第二号の数を控除した数をいう。）に相当する数の当該銘柄の振替受益権について債務の全部を免除する旨の意思表示をする義務を負う。 Article 127-22 (1) In a case as prescribed in paragraph (1) of the preceding Article, if there is an Account Management Institution in connection with which the aggregate number referred to in item (i) comes to exceed the number referred to in item (ii), the Account Management Institution has a duty to manifest its intention to the issuer to be bound by its release of the issuer from all obligations related to Book-Entry Transfer Beneficial Interest of that issue in a number equal to the overage (meaning the aggregate number referred to in item (i), less the number referred to in item (ii)): 一　当該口座管理機関の備える振替口座簿における当該口座管理機関の加入者の口座に記載され、又は記録された当該銘柄の振替受益権の数の合計数 (i) the aggregate number of units of Book-Entry Transfer Beneficial Interest of that issue which have been entered or recorded in the accounts of the Participants of the Account Management Institution, in the book-entry transfer account register maintained by that Account Management Institution; 二　当該口座管理機関の直近上位機関の備える振替口座簿における当該口座管理機関の口座の顧客口座に記載され、又は記録された当該銘柄の振替受益権の数 (ii) the number of units of Book-Entry Transfer Beneficial Interest of that issue which have been entered or recorded in the customer account subdivision under the account of the Account Management Institution, in the book-entry transfer account register maintained by its Immediately Superior Institution. ２　前条第二項の規定は、次に掲げる事項について準用する。 (2) The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to: 一　前項第一号に規定する数 (i) the number prescribed in item (i) of the preceding paragraph; 二　前項第二号に規定する顧客口座における増加又は減少の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合における同号に掲げる数 (ii) the number set forth in item (ii) of the preceding paragraph, if an entry or record showing an increase or reduction has been created in a customer account as prescribed in that item but the rights associated with that entry or record have not arisen, been transferred, or been extinguished. ３　第一項の場合において、口座管理機関は、同項に規定する超過数に相当する数の同項に規定する銘柄の振替受益権を有していないときは、同項の規定による免除の意思表示をする前に、当該超過数に達するまで、当該銘柄の振替受益権を取得する義務を負う。 (3) In a case as referred to in paragraph (1), if the Account Management Institution does not hold Book-Entry Transfer Beneficial Interest of the issue prescribed in that paragraph in an amount equal to the overage prescribed in that paragraph, it has a duty to acquire Book-Entry Transfer Beneficial Interest in that issue until its holdings reach the number in overage, before manifesting its intention to be bound by a release under the provisions of that paragraph. ４　口座管理機関は、第一項の規定により免除の意思表示をしたときは、直ちに、その直近上位機関に対し、次に掲げる事項を通知しなければならない。 (4) Once an Account Management Institution manifests its intention to be bound by a release pursuant to the provisions of paragraph (1), it must immediately notify its Immediately Superior Institution: 一　当該免除の意思表示をした旨 (i) that it has manifested the intention to be bound by the release; 二　当該免除の意思表示に係る振替受益権の銘柄及び数 (ii) of the issue and the number of units of Book-Entry Transfer Beneficial Interest with respect to which it has manifested the intention to be bound by the release. ５　前項の直近上位機関は、同項の通知を受けたときは、直ちに、同項第二号に掲げる銘柄の振替受益権について、その備える振替口座簿における次に掲げる記載又は記録をしなければならない。 (5) Upon being notified as referred to in the preceding paragraph, the Immediately Superior Institution referred to in that paragraph must immediately create the following entries or records regarding Book-Entry Transfer Beneficial Interest as set forth in item (ii) of that paragraph, in the book-entry transfer account register that it maintains: 一　前項の口座管理機関の口座の自己口座における同項第二号に掲げる数の減少の記載又は記録 (i) an entry or record under the account of the Account Management Institution referred to in that paragraph in the subdivision for the institution's own account, showing a reduction equal to the number referred to in item (ii) of the preceding paragraph; 二　前号の口座の顧客口座における前項第二号に掲げる数の増加の記載又は記録 (ii) an entry or record in the customer account subdivision under the account referred to in the preceding item, showing an increase equal to the number referred to in item (ii) of the preceding paragraph. （振替機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Book-Entry Transfer Institution's Non-performance of Obligations as Regards Entries or Records of Overages) 第百二十七条の二十三　第百二十七条の二十一第一項に規定する場合において、同項に規定する振替機関が同項及び同条第三項の義務の全部を履行するまでの間は、受益者は、当該受益者の有する当該銘柄の振替受益権のうち第一号の数が第二号の総数に占める割合を同条第一項に規定する超過数（同条第三項の義務の一部が履行されたときは、当該履行に係る数を控除した数）に乗じた数（次項において「振替機関分制限数」という。）に関する部分について、発行者に対抗することができない。 Article 127-23 (1) In a case as prescribed in Article 127-21, paragraph (1), until the Book-Entry Transfer Institution prescribed in that paragraph fully performs the obligations referred to in that paragraph and paragraph (3) of that Article, a beneficiary may not assert an interest against the issuer as regards the part of the Book-Entry Transfer Beneficial Interest of the relevant issue that the beneficiary holds which corresponds to the number arrived at when the percentage of the total number referred to in item (ii) that the number referred to in item (i) accounts for is multiplied by the number in overage as prescribed in paragraph (1) of that Article (or by the number in overage less any number representing partial performance of the obligation referred to in paragraph (3) of that Article) (hereinafter referred to as the "maximum number ascribable to the book-entry transfer institution" in the next paragraph): 一　当該受益者の有する当該銘柄の振替受益権の数（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の振替受益権について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過数に関する当該受益者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替受益権についての受益者に限る。）の次条第一項に規定する口座管理機関分制限数を控除した数） (i) the number of units of Book-Entry Transfer Beneficial Interest of that issue that the beneficiary holds (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to Book-Entry Transfer Beneficial Interest of that issue pursuant to the provisions of paragraph (1) of the preceding Article, the number of units of Book-Entry Transfer Beneficial Interest of that issue that the beneficiary holds less the maximum number ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of that beneficiary (but only in respect of the beneficiary of Book-Entry Transfer Beneficial Interest that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　すべての受益者の有する当該銘柄の振替受益権の総数（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の振替受益権について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過数に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替受益権についてのすべての受益者の次条第一項に規定する口座管理機関分制限数の合計数を控除した数） (ii) the total number of units of Book-Entry Transfer Beneficial Interest of that issue that all beneficiaries hold (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to Book-Entry Transfer Beneficial Interest of that issue pursuant to the provisions of paragraph (1) of the preceding Article, that total number of units of interest less the total of the maximum numbers ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of all of the beneficiaries of Book-Entry Transfer Beneficial Interest that has been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution ). ２　第百二十七条の二十一第一項に規定する場合において、同項に規定する振替機関は、各受益者に対して次に掲げる義務を負う。 (2) In the case prescribed in Article 127-21, paragraph (1), the Book-Entry Transfer Institution prescribed in that paragraph assumes the following duties toward each beneficiary: 一　前項の場合において、各受益者の有する当該銘柄の振替受益権のうち振替機関分制限数に関する部分について、発行者に代わって当該振替受益権の受益債権に係る債務の支払をする義務 (i) in a case as referred to in the preceding paragraph, the duty to pay, in lieu of the issuer, the obligation underlying the beneficial claim associated with the Book-Entry Transfer Beneficial Interest of the relevant issue that each beneficiary holds, up to the maximum number ascribable to the book-entry transfer institution; 二　前号に掲げるもののほか、第百二十七条の二十一第一項又は第三項の義務の不履行によって生じた損害の賠償をする義務 (ii) the duty to indemnify the beneficiary for any damage caused by non-performance of obligations as referred to in Article 127-21, paragraph (1) or (3), beyond what is set forth in the preceding item. （口座管理機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Account Management Institutions' Non-performance of Obligations as Regards Entries or Records of Overages) 第百二十七条の二十四　第百二十七条の二十二第一項に規定する場合において、同項に規定する口座管理機関が同項及び同条第三項の義務の全部を履行するまでの間は、受益者（当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替受益権についての受益者に限る。）は、その有する当該銘柄の振替受益権のうち第一号の数が第二号の総数に占める割合を同条第一項に規定する超過数（同項の義務の一部が履行されたときは、当該履行に係る数を控除した数）に乗じた数（以下この条において「口座管理機関分制限数」という。）に関する部分について、発行者に対抗することができない。 Article 127-24 (1) In a case as prescribed in Article 127-22, paragraph (1), until the Account Management Institution prescribed in that paragraph fully performs the obligations referred to in that paragraph and paragraph (3) of that Article, a beneficiary (but only the beneficiary of a Book-Entry Transfer Beneficial Interest that has been entered or recorded in an account opened by that Account Management Institution or by its Subordinate Institution) may not assert an interest against the issuer as regards the part of the Book-Entry Transfer Beneficial Interest of the relevant issue that the beneficiary holds which corresponds to the number arrived at when the percentage of the total number referred to in item (ii) that the number referred to in item (i) accounts for is multiplied by the number in overage prescribed in paragraph (1) of that Article (or by the number in overage less any number representing partial performance of the obligation referred to in that paragraph) (hereinafter referred to as the "maximum number ascribable to the account management institution" in this Article): 一　当該受益者の有する当該銘柄の振替受益権の数（当該口座管理機関の下位機関であって第百二十七条の二十二第一項の規定により当該銘柄の振替受益権について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過数に関する当該受益者（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替受益権についての受益者に限る。）の口座管理機関分制限数を控除した数） (i) the number of units of Book-Entry Transfer Beneficial Interest of that issue that the beneficiary holds (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to Book-Entry Transfer Beneficial Interest of that issue pursuant to the provisions of paragraph (1) of Article 127-22, the number of units of such interest less the maximum number ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in that paragraph in respect of that beneficiary (but only in respect of the beneficiary of a Book-Entry Transfer Beneficial Interest that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替受益権についてのすべての受益者の有する当該銘柄の振替受益権の総数（当該口座管理機関の下位機関であって第百二十七条の二十二第一項の規定により当該銘柄の振替受益権について債務の免除の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過数に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替受益権についてのすべての受益者の口座管理機関分制限数の合計数を控除した数） (ii) the total number of units of Book-Entry Transfer Beneficial Interest of that issue held by all of the beneficiaries with a Book-Entry Transfer Beneficial Interest that have been entered or recorded in accounts opened by that Account Management Institution or by its Subordinate Institution (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a release of obligations with respect to Book-Entry Transfer Beneficial Interest of that issue pursuant to the provisions of paragraph (1) of Article 127-22, that total number of units of interest less the total of the maximum numbers ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in that paragraph in respect of all of the beneficiaries of Book-Entry Transfer Beneficial Interest that has been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ２　第百二十七条の二十二第一項に規定する場合において、同項に規定する口座管理機関は、前項に規定する受益者に対して次に掲げる義務を負う。 (2) In the case prescribed in Article 127-22, paragraph (1), the Account Management Institution prescribed in that paragraph assumes the following duties toward a beneficiary as prescribed in the preceding paragraph: 一　前項の場合において、同項に規定する受益者の有する当該銘柄の振替受益権のうち口座管理機関分制限数に関する部分について、発行者に代わって受益債権に係る債務の支払をする義務 (i) in a case as referred to in the preceding paragraph, the duty to pay, in lieu of the issuer, the obligation underlying the beneficial claim associated with the part of the Book-Entry Transfer Beneficial Interest of the relevant issue that a beneficiary as prescribed the preceding paragraph holds, up to the maximum number ascribable to the account management institution; 二　前号に掲げるもののほか、第百二十七条の二十二第一項又は第三項の義務の不履行によって生じた損害の賠償をする義務 (ii) the duty to indemnify the beneficiary for any damage caused by non-performance of obligations as referred to in Article 127-22, paragraph (1) or (3), beyond what is set forth in the preceding item. （発行者が誤って振替受益権の受益債権に係る債務の支払をした場合における取扱い） (Handling If the Issuer Pays Obligations Underlying Beneficial Claims Associated with Book-Entry Transfer Beneficial Interest in Error) 第百二十七条の二十五　発行者が第百二十七条の二十三第一項又は前条第一項の規定により義務を負わないとされた数についてした受益債権に係る債務の支払は、当該発行者が善意の場合であっても、当該銘柄の他の振替受益権に係る当該発行者の債務を消滅させる効力を有しない。 Article 127-25 (1) Even if an issuer is acting in good faith, its payment of an obligation underlying a beneficial claim associated with a number of units of interest that the provisions of Article 127-23, paragraph (1) or paragraph (1) of the preceding Article establish the issuer as not having a duty to pay does not have the effect of extinguishing the issuer's obligations in respect of other Book-Entry Transfer Beneficial Interest of that issue. ２　前項の場合において、受益者は、発行者に対し、同項に規定する債務の支払に係る金額の返還をする義務を負わない。 (2) In a case as referred to in the preceding paragraph, a beneficiary does not have a duty to return to the issuer the amount of the obligation paid as prescribed in that paragraph. ３　発行者は、第一項に規定する債務の支払をしたときは、前項に規定する金額の限度において、第百二十七条の二十三第二項第一号又は前条第二項第一号の規定による受益者の振替機関等に対する権利を取得する。 (3) If an issuer pays an obligation as prescribed in paragraph (1), it acquires the rights of a beneficiary under Article 127-23, paragraph (2), item (i) or paragraph (2), item (i) of the preceding Article toward the Book-Entry Transfer Institution, etc., to the extent of the amount prescribed in the preceding paragraph. 第四節　信託法の特例 Section 4 Special Provisions of the Trust Act （受益権原簿の記載又は記録事項に関する信託法の特例） (Special Provisions of the Trust Act on Information Required to Be Specified or Recorded in the Beneficial Interest Register) 第百二十七条の二十六　振替受益権についての受益権原簿には、当該振替受益権についてこの法律の規定の適用がある旨を記載し、又は記録しなければならない。 Article 127-26 A beneficial interest register that is for Book-Entry Transfer Beneficial Interest must include an entry or record indicating that this Act applies to that Book-Entry Transfer Beneficial Interest. （証明書の提示） (Presentation of Certificates) 第百二十七条の二十七　振替受益権の受益者が受益権の行使（受益債権の行使を除く。）をするには、第三項本文の規定により書面の交付を受けた上、発行者に当該書面を提示しなければならない。 Article 127-27 (1) In order to exercise a beneficial interest (this excludes the exercise of a beneficial claim), a beneficiary of a Book-Entry Transfer Beneficial Interest, after having been issued a paper-based document pursuant to the main clause of paragraph (3), must present that document to the issuer. ２　振替受益権の受益者が受益者集会において議決権を行使するには、受益者集会の日の一週間前までに前項の規定による提示をし、かつ、受益者集会の日に当該提示をしなければならない。 (2) In order to vote at a beneficiaries meeting, the beneficiary of a Book-Entry Transfer Beneficial Interest must present the document prescribed in the preceding paragraph one week prior to the date of the beneficiaries meeting, and must also present it on the day of the meeting. ３　振替受益権の受益者は、その直近上位機関に対し、当該直近上位機関が備える振替口座簿の自己の口座に記載され、又は記録されている当該振替受益権についての第百二十七条の四第三項各号に掲げる事項（主務省令で定めるものを除く。）を証明した書面の交付を請求することができる。ただし、当該振替受益権について、既にこの項の規定による書面の交付を受けた者であって、当該書面を当該直近上位機関に返還していないものについては、この限りでない。 (3) A beneficiary of Book-Entry Transfer Beneficial Interest may demand that its Immediately Superior Institution issue a paper-based document certifying the information set forth in the items of Article 127-4, paragraph (3) with regard to Book-Entry Transfer Beneficial Interest entered or recorded under its own account in the book-entry transfer account register maintained by its Immediately Superior Institution (other than the information specified by Ordinance of the Competent Ministry); provided, however, that this does not apply to a person that has already been issued a document under this paragraph with regard to that Book-Entry Transfer Beneficial Interest, and that has not returned that document to its Immediately Superior Institution. ４　前項本文の規定により書面の交付を受けた受益者は、当該書面を同項の直近上位機関に返還するまでの間は、当該書面における証明の対象となった振替受益権について、振替の申請又は抹消の申請をすることができない。 (4) A beneficiary that has been issued a paper-based document pursuant to the main clause of the preceding paragraph may not apply for a book-entry transfer or deletion with respect to the Book-Entry Transfer Beneficial Interest certified by the document until the beneficiary returns the document to the Immediately Superior Institution referred to in that paragraph. （受益権買取請求に関する信託法の特例） (Special Provisions of the Trust Act on the Exercise of Appraisal Rights on a Beneficial Interest) 第百二十七条の二十八　振替受益権の受益者が信託法第百三条第一項又は第二項の規定により当該振替受益権を買い取ることを請求した場合には、発行者は、当該受益者に対し、当該振替受益権の代金の支払をするのと引換えに当該振替受益権について当該発行者の口座を振替先口座とする振替を当該受益者の直近上位機関に対して申請することを請求することができる。 Article 127-28 If a beneficiary of Book-Entry Transfer Beneficial Interest exercises its appraisal rights on that Book-Entry Transfer Beneficial Interest pursuant to the provisions of Article 103, paragraph (1) or (2) of the Trust Act, the issuer may demand that, in exchange for its paying for the Book-Entry Transfer Beneficial Interest, the beneficiary file an application with its Immediately Superior Institution to make book entries for the Book-Entry Transfer Beneficial Interest using the issuer's account as the transferee account. （信託の併合に関する信託法の特例） (Special Provisions of the Trust Act on Trust Mergers) 第百二十七条の二十九　信託の併合により消滅すべき受益権が振替受益権でない場合において、受託者が信託の併合に際して受益者に振替受益権を交付しようとするときは、信託の併合がその効力を生ずる日を第百二十七条の六第一項第一号の一定の日として同項の通知をしなければならない。 Article 127-29 (1) If a beneficial interest that will be extinguished in a merger of trusts is not a Book-Entry Transfer Beneficial Interest and the trustee seeks to issue a Book-Entry Transfer Beneficial Interest to a beneficiary at the time of the merger, it must notify the relevant person as referred to in Article 127-6, paragraph (1), item (i), using the effective date of the merger of trusts as the date referred to in that item. ２　信託の併合により消滅すべき受益権が振替受益権である場合において、受託者が信託の併合に際して振替受益権でない受益権を交付しようとするときは、当該受託者は、信託の併合がその効力を生ずる日を第百二十七条の十第一項第二号の日として全部抹消の通知をしなければならない。 (2) If a beneficial interest that will be extinguished in a merger of trusts is a Book-Entry Transfer Beneficial Interest and the trustee seeks to issue a beneficiary interest that is not a Book-Entry Transfer Beneficial Interest at the time of the merger, it must give the relevant person notice of the deletion of all entries or records, using the effective date of the merger of trusts as the date referred to in Article 127-10, paragraph (1), item (ii). （振替受益権に関する信託法の特例） (Special Provisions of the Trust Act on Book-Entry Transfer Beneficial Interest) 第百二十七条の三十　振替受益権に関する信託法の規定の適用については、振替受益権は、受益証券発行信託の受益権とみなす。 Article 127-30 In applying the provisions of the Trust Act that concern Book-Entry Transfer Beneficial Interest, Book-Entry Transfer Beneficial Interest is deemed to be beneficial interest in a trust issuing beneficiary certificates. 第百二十七条の三十一　振替受益権については、信託法第百八十六条第三号及び第四号、第百八十九条、第百九十四条、第百九十五条第一項、第百九十七条第一項から第三項まで、第百九十八条第一項及び第二項、第百九十九条、第二百条第一項並びに第二百一条第一項の規定は、適用しない。 Article 127-31 The provisions of Article 186, items (iii) and (iv), Articles 189 and 194, Article 195, paragraph (1), Article 197, paragraphs (1) to (3) inclusive, Article 198, paragraphs (1) and (2), Article 199, Article 200, paragraph (1) and Article 201, paragraph (1) do not apply to Book-Entry Transfer Beneficial Interest. 第五節　雑則 Section 5 Miscellaneous Provisions 第百二十七条の三十二　第百二十七条の五第一項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替受益権の銘柄について、政令で定める方法により、加入者が同項第七号に掲げる事項を知ることができるようにする措置を執らなければならない。 Article 127-32 (1) Upon being notified as referred to in Article 127-5, paragraph (1), the Book-Entry Transfer Institution that has been so notified must immediately take measures, using the means prescribed by Cabinet Order, that will enable the Participants to learn the information set forth in item (vii) of that paragraph concerning Book-Entry Transfer Beneficial Interest of the issue to which the notice pertains. ２　前項の措置に関する費用は、同項の振替受益権に係る信託財産から支弁する。 (2) The expenses incurred in connection with the measures referred to in the preceding paragraph are paid out of the trust property associated with the Book-Entry Transfer Beneficial Interest referred to in that paragraph. 第七章　株式の振替 Chapter VII Book Entry Trasfer of Shares 第一節　通則 Section 1 General Rules 第百二十八条　株券を発行する旨の定款の定めがない会社の株式（譲渡制限株式を除く。）で振替機関が取り扱うもの（以下「振替株式」という。）についての権利の帰属は、この章の規定による振替口座簿の記載又は記録により定まるものとする。 Article 128 (1) The ownership of rights under a share (other than a share with a restriction on transfer) in a company not providing for the issuance of share certificates in its articles of incorporation, which is handled by a Book-Entry Transfer Institution (hereinafter referred to as a "Book-Entry Transfer Share"), is established by the entries or records in a book-entry transfer account register as under the provisions of this Chapter. ２　発行者が、その株式について第十三条第一項の同意を与えるには、発起人全員の同意又は取締役会の決議によらなければならない。 (2) The issuer must be acting with the consent of all of the incorporators or in accordance with a board of directors' resolution to give the consent referred to in Article 13, paragraph (1) with respect to shares therein. 第二節　振替口座簿 Section 2 Book-Entry Transfer Account Registers （振替口座簿の記載又は記録事項） (Information Required to Be Entered or Recorded in a Book-Entry Transfer Account Register) 第百二十九条　振替口座簿は、各加入者の口座ごとに区分する。 Article 129 (1) A book-entry transfer account register is subdivided by account for each Participant. ２　振替口座簿中の口座管理機関の口座は、次に掲げるものに区分する。 (2) The account of an Account Management Institution in a book-entry transfer account register is subdivided as follows: 一　当該口座管理機関が振替株式についての権利を有するものを記載し、又は記録する口座（以下この章において「自己口座」という。） (i) an account in which entries or records are created for Book-Entry Transfer Shares under which the Account Management Institution holds rights (hereinafter referred to as the institution's "own account" in this Chapter); 二　当該口座管理機関又はその下位機関の加入者が振替株式についての権利を有するものを記載し、又は記録する口座（以下この章において「顧客口座」という。） (ii) an account in which entries or records are created for Book-Entry Transfer Shares under which the Participants of the Account Management Institution or of its Subordinate Institution hold rights (hereinafter referred to as a "customer account" in this Chapter). ３　振替口座簿中の各口座（顧客口座を除く。）には、次に掲げる事項を記載し、又は記録する。 (3) Entries or records giving the following information are made for each account (other than customer accounts) in a book-entry transfer account register: 一　加入者の氏名又は名称及び住所 (i) the name and address of the Participant; 二　発行者の商号及び発行者が種類株式発行会社であるときは、振替株式の種類（以下この章において「銘柄」という。） (ii) the issuer's trade name and the class of Book-Entry Transfer Shares, if the issuer is a company with multiple classes of shares (hereinafter referred to as the "issue" in this Chapter); 三　銘柄ごとの数（次号に掲げるものを除く。） (iii) the number of Book-Entry Transfer Shares, by issue (other than as set forth in the following item); 四　加入者が質権者であるときは、その旨、質権の目的である振替株式の銘柄ごとの数、当該数のうち株主ごとの数並びに当該株主の氏名又は名称及び住所 (iv) that the Participant in question is a pledgee, if this is the case; the number of Book-Entry Transfer Shares that have been pledged thereto, by issue; the number of Book-Entry Transfer Shares of each issue that each shareholder has pledged thereto; and the names and addresses of those shareholders; 五　加入者が信託の受託者であるときは、その旨及び前二号の数のうち信託財産であるものの数 (v) that the Participant in question is the trustee of a trust, if this is the case; and the number of Book-Entry Transfer Shares as referred to in the preceding two items which constitute trust property; 六　第三号又は第四号の数の増加又は減少の記載又は記録がされたときは、増加又は減少の別、その数及び当該記載又は記録がされた日 (vi) if an entry or record has been created showing an increase or reduction in the number referred to in item (iii) or (iv), whether it shows an increase or reduction, the number by which the Book-Entry Transfer Shares have increased or been reduced, and the date on which the entry or record was created; 七　その他政令で定める事項 (vii) other information specified by Cabinet Order. ４　振替口座簿中の顧客口座には、次に掲げる事項を記載し、又は記録する。 (4) Entries or records giving the following information are made for each customer account in a book-entry transfer account register: 一　前項第一号及び第二号に掲げる事項 (i) the information set forth in items (i) and (ii) of the preceding paragraph; 二　銘柄ごとの数 (ii) the number of Book-Entry Transfer Shares, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ５　振替機関が機関口座を開設する場合には、振替口座簿に機関口座の区分を設け、次に掲げる事項を記載し、又は記録する。 (5) If a Book-Entry Transfer Institution opens an Institution-Held Account, it must create a subdivision for that account in the book-entry transfer account register and enter or record the following information: 一　銘柄 (i) the issue; 二　銘柄ごとの数 (ii) the number of Book-Entry Transfer Shares, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ６　振替口座簿は、電磁的記録（主務省令で定めるものに限る。）で作成することができる。 (6) A book-entry transfer account register may be created as an electronic or magnetic record (limited to one as specified by Ordinance of the Competent Ministry). （振替株式の発行時等の新規記載又は記録手続） (Creating New Entries or Records upon Issuance of Book-Entry Transfer Shares) 第百三十条　特定の銘柄の振替株式の発行者は、当該振替株式を発行した日以後（当該発行者が会社の成立後にその株式について第十三条第一項の同意を与える場合にあっては、当該同意（以下この項において「成立後同意」という。）をした日以後）遅滞なく、当該発行者が同条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 130 (1) The issuer of Book-Entry Transfer Shares of a particular issue must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information without delay after the date on which it issues those Book-Entry Transfer Shares (or after the day on which it gives the consent referred to in Article 13, paragraph (1), if the issuer gives that consent with regard to shares therein after the incorporation of the company (hereinafter referred to as "consent after incorporation" in this paragraph)): 一　当該発行又は成立後同意に係る振替株式の銘柄 (i) the issue of the Book-Entry Transfer Shares that it has issued or for which it has given consent after incorporation; 二　前号の振替株式の株主又は登録株式質権者（会社法第百五十二条第一項に規定する登録株式質権者をいう。以下同じ。）である加入者の氏名又は名称 (ii) the names of the Participants that constitute the holders and the registered pledgees (meaning a registered pledgee of shares as prescribed in Article 152, paragraph (1) of the Companies Act; the same applies hereinafter) of the Book-Entry Transfer Shares referred to in the preceding item; 三　前号の加入者のために開設された第一号の振替株式の振替を行うための口座 (iii) the accounts opened for the Participants referred to in the preceding item in which book entries can be made for the Book-Entry Transfer Shares referred to in item (i); 四　加入者ごとの第一号の振替株式の数（次号に掲げるものを除く。） (iv) the number of Book-Entry Transfer Shares as referred to in item (i) for each Participant (other than as set forth in the following item); 五　加入者が登録株式質権者であるときは、その旨、加入者ごとの質権の目的である第一号の振替株式の数及び当該数のうち株主ごとの数 (v) that a Participant is a registered pledgee of shares, if this is the case; the number of Book-Entry Transfer Shares as referred to in item (i) that have been pledged to each Participant; and the number of these shares that each shareholder has pledged; 六　前号の株主の氏名又は名称及び住所 (vi) the names and addresses of the shareholders referred to in the preceding item; 七　加入者が信託の受託者であるときは、その旨並びに第四号及び第五号の数のうち信託財産であるものの数 (vii) that a Participant is the trustee of a trust, if this is the case; and the number of Book-Entry Transfer Shares as referred to in items (iv) and (v) which constitute trust property; 八　前条第三項第七号に掲げる事項のうち、発行者が知り得る事項として政令で定める事項 (viii) information as set forth in paragraph (3), item (vii) of the preceding Article which Cabinet Order prescribes as information that the issuer is able to learn; 九　第一号の振替株式の総数その他主務省令で定める事項 (ix) the total number of Book-Entry Transfer Shares as referred to in item (i) and other information specified by Ordinance of the Competent Ministry. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替株式の銘柄について、次に掲げる措置を執らなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately take the following measures for the issue of Book-Entry Transfer Shares about which it has been notified: 一　当該振替機関が前項第三号の口座を開設したものである場合には、次に掲げる記載又は記録 (i) create the following entries or records, if the Book-Entry Transfer Institution is the one that opened the account referred to item (iii) of the preceding paragraph: イ　当該口座の前条第三項第三号に掲げる事項を記載し、又は記録する欄（以下この章において「保有欄」という。）における前項第二号の加入者（同号の株主であるものに限る。）に係る同項第四号の数の増加の記載又は記録 (a) an entry or record showing an increase equal to the number referred to in item (iv) of the preceding paragraph for a Participant as referred to in item (ii) of that paragraph (but only one that is a shareholder as referred to in that item), in the column of the account where the information set forth in paragraph (3), item (iii) of the preceding Article is entered or recorded (hereinafter referred to as the "holdings column" in this Chapter); ロ　当該口座の前条第三項第四号に掲げる事項を記載し、又は記録する欄（以下この章において「質権欄」という。）における前項第二号の加入者（同号の登録株式質権者であるものに限る。）に係る同項第五号の振替株式の数及び当該数のうち株主ごとの数の増加の記載又は記録 (b) an entry or record showing an increase equal to the number of Book-Entry Transfer Shares as referred to in item (v) of the preceding paragraph and the number of these shares ascribable to each shareholder, for a Participant as referred to in item (ii) of that paragraph (but only one that is a registered pledgee of shares as referred to in that item), in the column of the account where the information set forth in paragraph (3), item (iv) of the preceding Article is entered or recorded (hereinafter referred to as the "pledge column" in this Chapter); ハ　当該口座の質権欄における前項第六号に掲げる事項の記載又は記録 (c) an entry or record in the pledge column of the account showing the information referred to in item (vi) of the preceding paragraph; ニ　当該口座における前項第七号の信託財産であるものの数の増加の記載又は記録 (d) an entry or record in the account showing an increase equal to the number of Book-Entry Transfer Shares constituting trust property as referred to in item (vii) of the preceding paragraph; ホ　当該口座における前項第八号に掲げる事項の記載又は記録 (e) an entry or record in the account showing the information set forth in item (viii) of the preceding paragraph. 二　当該振替機関が前項第三号の口座を開設したものでない場合には、その直近下位機関であって同項第二号の加入者の上位機関であるものの口座の顧客口座における当該加入者に係る同項第四号の数と同項第五号の振替株式の数を合計した数の増加の記載又は記録及び当該直近下位機関に対する同項第一号から第八号までに掲げる事項の通知 (ii) create an entry or record showing an increase equal to the total of the number referred to in item (iv) of the preceding paragraph and the number of Book-Entry Transfer Shares as referred to in item (v) of that paragraph for a Participant as referred to in item (ii) of that paragraph, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution's Immediately Subordinate Institutions is the Superior Institution of the Participant, and notify the Immediately Subordinate Institution of the information set forth in items (i) to (viii) inclusive of that paragraph, if the Book-Entry Transfer Institution is not the one that opened the account referred to item (iii) of the preceding paragraph. ３　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (3) If an Account Management Institution is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding paragraph apply mutatis mutandis to the Account Management Institution that has been so notified. （会社が株主等の口座を知ることができない場合に関する手続） (Procedures If a Company Cannot Find the Account of a Shareholder) 第百三十一条　会社が特定の銘柄の振替株式を交付しようとする場合において、当該振替株式の株主又は登録株式質権者のために開設された振替株式の振替を行うための口座を知ることができないときは、当該会社（新設合併に際して振替株式を交付する場合その他の主務省令で定める場合にあっては、当該会社に準ずる者として主務省令で定めるもの。以下この条において「通知者」という。）は、次に掲げる事項を第一号の一定の日の一月前までに当該振替株式の株主又は登録株式質権者となるべき者として主務省令で定めるものに通知しなければならない。 Article 131 (1) If a company seeks to deliver Book-Entry Transfer Shares of a particular issue but is unable to find an account that has been opened for the holder or registered pledgee of the Book-Entry Transfer Shares it seeks to deliver in which book entries can be made for Book-Entry Transfer Shares, the company (or the person specified by Ordinance of the Competent Ministry as being equivalent to such a company, if it is delivering Book-Entry Transfer Shares at the time of a consolidation-type merger or in any other case specified by Ordinance of the Competent Ministry; hereinafter referred to as the "notifier" in this Article) must notify the person that Ordinance of the Competent Ministry prescribes as the one that will become the holder or registered pledgee of those Book-Entry Transfer Shares, of the following information, by one month prior to the fixed date referred to in item (i): 一　会社が一定の日における当該振替株式の株主（登録株式質権者があるときは、その質権の目的である株式の株主を除く。）及び当該登録株式質権者について前条第一項の通知又は振替の申請をする旨 (i) that the company will notify the relevant party as referred to in paragraph (1) of the preceding Article or apply for a book-entry transfer to be made for the holder (other than the holder of shares underlying a pledge, if there is a registered pledgee) or registered pledgee of the Book-Entry Transfer Shares on a fixed date; 二　前号の株主又は登録株式質権者のために開設された当該振替株式の振替を行うための口座（第三項本文の申出により振替機関等が開設した口座を除く。）を同号の一定の日までに通知者に通知すべき旨 (ii) that the notifier must be notified of the account opened for the shareholder or registered pledgee referred to in the preceding item (other than an account opened by a Book-Entry Transfer Institution, etc. based on a request as referred to in the main clause of paragraph (3)) in which book entries can be made for the Book-Entry Transfer Shares, by the fixed date referred to in that item; 三　第三項本文の申出により口座を開設する振替機関等の氏名又は名称及び住所 (iii) the name and address of the Book-Entry Transfer Institution, etc. that opens accounts based on requests as referred to in the main clause of paragraph (3); 四　その他主務省令で定める事項 (iv) other information specified by Ordinance of the Competent Ministry. ２　前項の通知者が同項の会社以外の者である場合には、当該通知者は、同項第一号の一定の日において、当該会社に対し、同号の株主又は登録株式質権者が通知した同項第二号の口座を通知しなければならない。 (2) If the notifier referred to in the preceding paragraph is a person other than a company as referred to in that paragraph, the notifier must notify the company, on the fixed date referred to in item (i) of that paragraph, of the account as referred to in item (ii) of that paragraph of which the shareholder or registered pledgee referred to in that item has notified it. ３　第一項第一号の株主又は登録株式質権者が同号の一定の日までに同項第二号の口座を通知者に通知しなかった場合には、会社は、同項第三号の振替機関等に対して当該株主又は当該登録株式質権者のために振替株式の振替を行うための口座（以下この章において「特別口座」という。）の開設の申出をしなければならない。ただし、当該会社が当該株主又は当該登録株式質権者のために開設の申出をした特別口座があるときは、この限りでない。 (3) If a shareholder or registered pledgee as referred to in paragraph (1), item (i) does not notify the notifier of an account as referred to in item (ii) of that paragraph by the fixed date referred to in item (i) of that paragraph, the company must request the Book-Entry Transfer Institution, etc. referred to in item (iii) of that paragraph to open an account for the shareholder or registered pledgee in which book entries can be made for the Book-Entry Transfer Shares (hereinafter referred to as a "special account" in this Chapter); provided, however, that this does not apply if there is a special account open that the company has requested be opened for the shareholder or registered pledgee. ４　会社が第一項の振替株式に係る株式の発行者である場合において、同項第一号の一定の日までに第十三条第一項の同意を与えていないときは、速やかに、当該株式について振替機関に同項の同意を与えなければならない。 (4) If a company is the issuer of shares that constitute Book-Entry Transfer Shares as referred to in paragraph (1) but has not given the consent referred to in Article 13, paragraph (1) by the fixed date referred to in paragraph (1), item (i), it must promptly give the consent referred to in Article 13, paragraph (1) to the Book-Entry Transfer Institution with respect to those shares. ５　第一項に規定する場合において、会社が前条第一項の通知をするときは、第一項第一号の株主又は登録株式質権者から通知を受けた同項第二号の口座（当該通知がないときは、当該会社が開設の申出をした特別口座）を同条第一項第三号の口座として同項の通知をしなければならない。 (5) In the case prescribed in paragraph (1), when the company notifies the relevant party as referred to in paragraph (1) of the preceding Article, it must use the account referred to in paragraph (1), item (ii) of which it is notified by the shareholder or registered pledgee referred to in paragraph (1), item (i) (or the special account that the company has requested be opened, if it has not been so notified) as the account referred to in paragraph (1), item (iii) of the preceding Article. 第百三十二条　特定の銘柄の振替株式について、振替の申請があった場合には、振替機関等は、第四項から第八項までの規定により、当該申請において第三項の規定により示されたところに従い、その備える振替口座簿における減少若しくは増加の記載若しくは記録又は通知をしなければならない。 Article 132 (1) On receiving an application for a book-entry transfer involving Book-Entry Transfer Shares of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (4) to (8) inclusive and as indicated in the application pursuant to the provisions of paragraph (3), must create an entry or record showing a reduction or increase in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、この法律に別段の定めがある場合を除き、振替によりその口座（顧客口座を除く。）において減少の記載又は記録がされる加入者が、その直近上位機関に対して行うものとする。 (2) Unless otherwise prescribed in this Act, the application referred to in the preceding paragraph is something that the Participant in whose account (this excludes a customer account) the book-entry transfer will create an entry or record of a reduction is to file with its Immediately Superior Institution. ３　第一項の申請をする者は、当該申請において、次に掲げる事項を示さなければならない。 (3) A person filing an application as referred to in paragraph (1) must indicate the following information in that application: 一　当該振替において減少及び増加の記載又は記録がされるべき振替株式の銘柄及び数 (i) the issue and the number of Book-Entry Transfer Shares for which entries or records showing a reduction and increase will need to be created when the book-entry transfer is effected; 二　前項の加入者の口座において減少の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (ii) whether the reduction will be entered or recorded in the holdings column or the pledge column of the account of the Participant referred to in the preceding paragraph; 三　前号の口座において減少の記載又は記録がされるのが質権欄である場合には、当該記載又は記録がされるべき振替株式についての株主の氏名又は名称及び住所並びに第一号の数（以下この条において「振替数」という。）のうち当該株主ごとの数 (iii) the names and addresses of the holders of Book-Entry Transfer Shares in connection with which entries or records will need to be created, and the number constituting each holder's part of the number of Book-Entry Transfer Shares that is referred to in item (i) (hereinafter referred to as the "number subject to book-entry transfer" in this Article), if the reduction will be entered or recorded in the pledge column of the account referred to in the preceding item; 四　増加の記載又は記録がされるべき口座（顧客口座を除く。以下この章において「振替先口座」という。） (iv) the account in which the entry or record showing the increase will need to be created (this excludes a customer account; hereinafter referred to as the "transferee account" in this Chapter); 五　振替先口座（機関口座を除く。）において増加の記載又は記録がされるのが保有欄であるか、又は質権欄であるかの別 (v) whether the increase will be entered or recorded in the holdings column or the pledge column of the transferee account (this excludes the Institution-Held Account); 六　振替先口座（機関口座を除く。）において増加の記載又は記録がされるのが質権欄である場合には、振替数のうち株主ごとの数並びに当該株主の氏名又は名称及び住所 (vi) the number constituting each shareholder's part of the number subject to book-entry transfer and the names and addresses of those shareholders, if the increase will be entered or recorded in the pledge column of the transferee account (this excludes the Institution-Held Account). ４　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (4) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　第二項の加入者の口座の前項第二号の規定により示された保有欄又は質権欄における次に掲げる記載又は記録 (i) create the following entries or records in the holdings column or pledge column of the account of the Participant referred to in paragraph (2), as indicated pursuant to the provisions of item (ii) of the preceding paragraph: イ　振替数についての減少の記載又は記録 (a) an entry or record showing a reduction equal to the number subject to book-entry transfer; ロ　イの減少の記載又は記録がされるのが質権欄である場合には、前項第三号の株主ごとの数の減少の記載又は記録 (b) an entry or record showing a reduction equal to the number of Book-Entry Transfer Shares ascribable to each shareholder as referred to in item (iii) of the preceding paragraph, if the entry or record showing the reduction referred to in sub-item (a) is created in the pledge column. 二　当該振替機関等が当該振替に係る共通直近上位機関でない場合には、直近上位機関に対する前項第一号及び第四号から第六号までの規定により示された事項の通知 (ii) notify the Immediately Superior Institution of the information indicated pursuant to the provisions of items (i) and (iv) to (vi) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is not the Common Immediately Superior Institution for the book-entry transfer; 三　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものである場合には、当該振替先口座の前項第五号の規定により示された保有欄又は質権欄（機関口座にあっては、第百二十九条第五項第二号に掲げる事項を記載し、又は記録する欄。以下この条において「振替先欄」という。）における振替数についての増加の記載又は記録 (iii) create an entry or record showing an increase equal to the number subject to book-entry transfer in either the holdings column or the pledge column of the transferee account, as indicated pursuant to the provisions of item (v) of the preceding paragraph (or in the column where the information set forth in Article 129, paragraph (5), item (ii) is entered or recorded, for an Institution-Held Account; hereinafter referred to as the "transferee column"), if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer and is also the one that has opened the transferee account; 四　前号の場合において、当該振替先欄が質権欄であるときは、当該質権欄における次に掲げる記載又は記録 (iv) create the following entries or records in the pledge column, in a case as referred to in the preceding item, if the transferee column is the pledge column: イ　前項第六号の株主ごとの数についての増加の記載又は記録 (a) an entry or record showing an increase equal to the number of Book-Entry Transfer Shares for each shareholder as referred to in item (vi) of the preceding paragraph; ロ　当該株主の氏名又は名称及び住所の記載又は記録 (b) an entry or record giving the name and address of the shareholders. 五　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替数についての増加の記載又は記録並びに当該直近下位機関に対する前項第一号及び第四号から第六号までの規定により示された事項の通知 (v) create an entry or record showing an increase equal to the number subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution, etc.'s Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information indicated pursuant to the provisions of items (i) and (iv) through (vi) inclusive of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer but is not the one that opened the transferee account. ５　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における振替数についての減少の記載又は記録 (i) create an entry or record showing a reduction equal to the number subject to book-entry transfer in the customer account subdivision under the account of the Account Management Institution that has notified it; 二　当該振替機関等が当該振替に係る共通直近上位機関でない場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is not the Common Immediately Superior Institution for the book-entry transfer; 三　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものである場合には、当該振替先口座の振替先欄における振替数についての増加の記載又は記録 (iii) create an entry or record showing an increase equal to the number subject to book-entry transfer in the transferee column of the transferee account, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer and is also the one that has opened the transferee account; 四　前号の場合において、当該振替先欄が質権欄であるときは、当該質権欄における前項第四号イ及びロに掲げる記載又は記録 (iv) create the entries or records set forth in item (iv), sub-items (a) and (b) of the preceding paragraph in the pledge column, in a case as referred to in the preceding item, if the transferee column is the pledge column; 五　当該振替機関等が当該振替に係る共通直近上位機関であり、かつ、振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替数についての増加の記載又は記録及び当該直近下位機関に対する前項第二号の規定により通知を受けた事項の通知 (v) create an entry or record showing an increase equal to the number subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Book-Entry Transfer Institution, etc.'s Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is the Common Immediately Superior Institution for the book-entry transfer but is not the one that opened the transferee account. ６　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (6) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. ７　第四項第五号又は第五項第五号（前項において準用する場合を含む。以下この項において同じ。）の通知があった場合には、当該通知を受けた口座管理機関は、直ちに、次に掲げる措置を執らなければならない。 (7) Upon being notified as referred to in paragraph (4), item (v) or paragraph (5), item (v) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph), the Account Management Institution that has been so notified must immediately take the following measures: 一　当該口座管理機関が振替先口座を開設したものである場合には、当該振替先口座の振替先欄における振替数についての増加の記載又は記録 (i) create an entry or record showing an increase equal to the number subject to book-entry transfer in the transferee column of the transferee account, if the Account Management Institution is the one that opened the transferee account; 二　前号の場合において、当該振替先欄が質権欄であるときは、当該質権欄における第四項第四号イ及びロに掲げる記載又は記録 (ii) create the entries or records set forth in paragraph (4), item (iv), sub-items (a) and (b) in the pledge column in a case as referred to in the preceding item, if the transferee column is the pledge column. 三　当該口座管理機関が振替先口座を開設したものでない場合には、その直近下位機関であって当該振替先口座の加入者の上位機関であるものの口座の顧客口座における振替数についての増加の記載又は記録及び当該直近下位機関に対する第四項第五号又は第五項第五号の規定により通知を受けた事項の通知 (iii) create an entry or record showing an increase equal to the number subject to book-entry transfer, in the customer account subdivision under the account of whichever of the Account Management Institution's Immediately Subordinate Institutions is the Superior Institution of the Participant whose transferee account it is, and notify the Immediately Subordinate Institution of the information of which it has been notified pursuant to the provisions of paragraph (4), item (v) or paragraph (5), item (v), if the Account Management Institution is not the one that opened the transferee account. ８　前項の規定は、同項第三号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (8) The provisions of the preceding paragraph apply mutatis mutandis to an Account Management Institution that is notified as referred to in item (iii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. （特別口座に記載又は記録がされた振替株式についての振替手続等に関する特例） (Special Provisions on Making Book-Entries for Book-Entry Transfer Shares That Have Been Entered or Recorded in a Special Account) 第百三十三条　加入者は、特別口座に記載され、又は記録された振替株式については、当該加入者又は当該振替株式の発行者の口座以外の口座を振替先口座とする振替の申請をすることができない。 Article 133 (1) A Participant may not apply for a book-entry transfer involving a Book-Entry Transfer Share that has been entered or recorded in a special account if the transferee account is other than that of the Participant or that of the issuer of the Book-Entry Transfer Share. ２　特定の銘柄の振替株式に係る第百三十条第一項の通知又は振替の申請の前に当該振替株式となる前の株式を取得した者であって株主名簿に記載又は記録がされていないものその他の主務省令で定める者（以下この条において「取得者等」という。）が、当該通知又は当該振替の申請の後に、当該振替株式についての記載又は記録がされた特別口座の加入者と共同して請求をした場合には、発行者は、次に掲げる行為をしなければならない。当該請求をすべきことを当該加入者に命ずる判決であって執行力を有するものの正本若しくは謄本若しくはこれに準ずる書類として主務省令で定めるものを当該取得者等が添付して請求をした場合又は当該取得者等の請求により次に掲げる行為をしても当該加入者その他の利害関係人の利益を害するおそれがない場合として主務省令で定める場合も、同様とする。 (2) If, after the notice referred to in Article 130, paragraph (1), or an application for a book-entry transfer involving Book-Entry Transfer Shares of a particular issue is made, a person that, before the notice or application, acquired shares of a particular issue before they became Book-Entry Transfer Shares, but for which no entry or record has been created in the shareholder register, or any other person specified by Ordinance of the Competent Ministry (hereinafter referred to as the "acquirer or other such person" in this Article) files a joint request together with the Participant with the special account in which the Book-Entry Transfer Shares have been entered or recorded, the issuer must take the following actions. The same applies if the acquirer or other such person files a request accompanied by an authenticated copy or certified copy of an enforceable judgment that orders the Participant to file such a request or accompanied by any other paper document specified by Ordinance of the Competent Ministry as being equivalent thereto, and the same also applies in cases prescribed by Ordinance of the Competent Ministry as those in which the interests of the Participant and other interested persons are unlikely to be prejudiced even if the issuer takes the following actions as requested by the acquirer or other such person: 一　当該取得者等のための第百三十一条第三項本文の申出 (i) filing a request as referred to in the main clause of Article 131, paragraph (3) for the acquirer or other such person; 二　前号の申出により開設された口座を振替先口座とする当該振替株式についての振替の申請 (ii) filing an application for the book-entry transfer of those Book-Entry Transfer Shares in the transferee account that has been opened as per the request referred to in the preceding item. ３　特別口座の開設の申出をした発行者以外の加入者は、当該特別口座を振替先口座とする振替の申請をすることができない。 (3) A Participant other than the issuer that has requested for a special account to be opened may not apply for a book-entry transfer with the special account as the transferee account. 第百三十四条　特定の銘柄の振替株式について、抹消の申請があった場合には、振替機関等は、第四項から第六項までの規定により、当該申請において第三項の規定により示されたところに従い、その備える振替口座簿における減少の記載若しくは記録又は通知をしなければならない。 Article 134 (1) On receiving an application for the deletion of a Book-Entry Transfer Share of a particular issue, a Book-Entry Transfer Institution, etc., pursuant to the provisions of paragraphs (4) to (6) inclusive and as indicated in the application pursuant to the provisions of paragraph (3), must create an entry or record showing a reduction in the book-entry transfer account register that it maintains, or must notify the relevant person. ２　前項の申請は、発行者が、抹消によりその口座（顧客口座を除く。）において減少の記載又は記録がされる口座を開設した直近上位機関に対して行うものとする。 (2) The application referred to in the preceding paragraph is something that the issuer is to file with the Immediately Superior Institution with which it has opened the account (this excludes a customer account) in which the reduction resulting from the deletion will be entered or recorded. ３　発行者は、第一項の申請において、抹消により減少の記載又は記録がされるべき振替株式の銘柄及び数を示さなければならない。 (3) In its application under paragraph (1) the issuer must indicate the issue and the number of Book-Entry Transfer Shares for which an entry or record showing a reduction will need to be created as the result of the deletion. ４　第一項の申請があった場合には、当該申請を受けた振替機関等は、遅滞なく、次に掲げる措置を執らなければならない。 (4) Upon receipt of an application as referred to in paragraph (1), the Book-Entry Transfer Institution, etc. receiving it must take the following measures without delay: 一　発行者の口座の保有欄における前項の数についての減少の記載又は記録 (i) create an entry or record showing a reduction equal to the number prescribed in the preceding paragraph in the holdings column of the issuer's account; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項の規定により示された事項の通知 (ii) notify the Immediately Superior Institution of the information indicated pursuant to the provisions of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ５　前項第二号の通知があった場合には、当該通知を受けた振替機関等は、直ちに、次に掲げる措置を執らなければならない。 (5) Upon being notified as referred to in item (ii) of the preceding paragraph, the Book-Entry Transfer Institution, etc. that has been so notified must immediately take the following measures: 一　当該通知をした口座管理機関の口座の顧客口座における第三項の数についての減少の記載又は記録 (i) create an entry or record showing a reduction equal to the number under paragraph (3) in the customer account subdivision under the account of the Account Management Institution that has notified it; 二　当該振替機関等が口座管理機関である場合には、直近上位機関に対する前項第二号の規定により通知を受けた事項の通知 (ii) notify the Immediately Superior Institution of the information of which it has been notified pursuant to the provisions of item (ii) of the preceding paragraph, if the Book-Entry Transfer Institution, etc. is an Account Management Institution. ６　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた振替機関等について準用する。 (6) The provisions of the preceding paragraph apply mutatis mutandis to a Book-Entry Transfer Institution, etc. that is notified as referred to in item (ii) of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph), once it has been so notified. （全部抹消手続） (Deleting All Entries or Records) 第百三十五条　特定の銘柄の振替株式の発行者は、当該振替株式についての記載又は記録の全部を抹消しようとする場合には、第二号の日の二週間前までに、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 135 (1) The issuer of Book-Entry Transfer Shares of a particular issue must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information no later than two weeks prior to the date under item (ii) before deleting all of the entries or records regarding those Book-Entry Transfer Shares: 一　当該振替株式の銘柄 (i) the issue of Book-Entry Transfer Shares; 二　当該振替株式についての記載又は記録の全部を抹消する日 (ii) the date for the deletion of all of the entries or records regarding those Book-Entry Transfer Shares. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替株式の銘柄について、その直近下位機関に対し、同項各号に掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in the items of that paragraph as regards the issue of Book-Entry Transfer Shares about which it has been notified. ３　第一項の通知があった場合には、当該通知を受けた振替機関は、同項第二号の日において、その備える振替口座簿中の同項第一号の振替株式についての記載又は記録がされている口座（機関口座及び顧客口座以外の口座にあっては、当該口座の保有欄又は質権欄。以下この章において「保有欄等」という。）において、当該振替株式の全部についての記載又は記録の抹消をしなければならない。 (3) Upon being notified as referred to in paragraph (1), the Book-Entry Transfer Institution that has been so notified must delete the entries or records for all Book-Entry Transfer Shares as referred to in item (i) of that paragraph from the accounts in the book-entry transfer account register that it maintains under which entries or records have been created for such Book-Entry Transfer Shares (for accounts other than the Institution-Held Account or a customer account, this means holdings column or the pledge column; hereinafter referred to as a "holdings or pledge column" in this Chapter). ４　前二項の規定は、第二項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (4) If an Account Management Institution is notified as referred to in paragraph (2) (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding two paragraphs apply mutatis mutandis to the Account Management Institution that has been so notified. （振替株式の併合に関する記載又は記録手続） (Creating Entries or Records for a Merger of Book-Entry Transfer Shares) 第百三十六条　特定の銘柄の振替株式について株式の併合をしようとする場合には、当該振替株式の発行者は、第三号の日の二週間前までに、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 136 (1) Before merging Book-Entry Transfer Shares of a particular issue, the issuer thereof must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information no later than two weeks prior to the date under item (iii): 一　当該株式の併合に係る振替株式の銘柄 (i) the issue of Book-Entry Transfer Shares subject to the merger of shares; 二　一から次のイの発行総数のロの発行総数に対する割合を控除した割合（以下この条において「減少比率」という。） (ii) the percentage arrived at when the percentage of the total issued number referred to in sub-item (b) which the total issued number referred to in sub-item (a) represents is subtracted from the number one (hereinafter referred to as the "percent reduction" in this Article): イ　株式の併合後の当該振替株式の発行総数 (a) the total issued number of Book-Entry Transfer Shares after the merger of shares; ロ　株式の併合前の当該振替株式の発行総数 (b) the total issued number of Book-Entry Transfer Shares before the merger of shares; 三　株式の併合がその効力を生ずる日 (iii) the date on which the merger of shares will take effect; 四　当該発行者の口座（二以上あるときは、そのうちの一） (iv) the issuer's account (or one of them, if it has multiple accounts). ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替株式の銘柄について、その直近下位機関に対し、同項各号に掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in the items of that paragraph as regards the issue of Book-Entry Transfer Shares about which it has been notified. ３　第一項の通知があった場合には、当該通知を受けた振替機関は、同項第三号の日において、その備える振替口座簿中の同項第一号の振替株式についての記載又は記録がされている保有欄等において、当該保有欄等に記載又は記録がされている数に減少比率をそれぞれ乗じた数についての減少の記載又は記録をしなければならない。 (3) Upon being notified as referred to in paragraph (1), the Book-Entry Transfer Institution that has been so notified, on the date referred to in item (iii) of that paragraph, must create entries or records under the holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Shares as referred to in item (i) of that paragraph in the book-entry transfer account register that it maintains, showing reductions equal to the numbers arrived at when each of the numbers that has been entered or recorded in a holdings or pledge column is multiplied by the percent reduction. ４　前二項の規定は、第二項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (4) If an Account Management Institution is notified as referred to in paragraph (2) (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding two paragraphs apply mutatis mutandis to the Account Management Institution that has been so notified. ５　振替機関等が第三項（前項において準用する場合を含む。以下この項において同じ。）の規定によって減少の記載又は記録をすることにより第三項に規定する保有欄等に一に満たない端数が記載され、又は記録されることとなる場合には、当該振替機関等は、同項の規定にかかわらず、当該保有欄等についてすべき記載又は記録に代えて、当該保有欄等の加入者の保有欄等又は第一項第四号の口座の保有欄に政令で定める記載又は記録をしなければならず、振替機関は、政令で定めるところにより、その下位機関に対し、当該記載又は記録をするための必要な指示をしなければならない。この場合において、当該下位機関は、当該指示に従った措置を執らなければならない。 (5) Notwithstanding paragraph (3), if a Book-Entry Transfer Institution's creation of an entry or record showing a reduction pursuant to the provisions of paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) would cause a non-whole number to be recorded or entered in a holdings or pledge column as prescribed paragraph (3), in lieu of creating the entry or record that it is required to create for that holdings or pledge column, the Book-Entry Transfer Institution, etc. must create an entry or record as prescribed by Cabinet Order in the holdings or pledge column subdivision of a Participant under that holdings or pledge column, or in the holdings column of the account referred to in paragraph (1), item (iv), and issue the necessary instructions for the creation of the relevant entry or record to its Subordinate Institution pursuant to the provisions of Cabinet Order. In such a case, the Subordinate Institution must take measures that comply with those instructions. （振替株式の分割に関する記載又は記録手続） (Creating Entries or Records for the Splitting of Book-Entry Transfer Shares) 第百三十七条　特定の銘柄の振替株式について、株式の分割をしようとする場合には、当該振替株式の発行者は、株式の分割がその効力を生ずる日の二週間前までに、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 137 (1) Before splitting Book-Entry Transfer Shares of a particular issue, the issuer thereof must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information no later than two weeks prior to the date on which the share split takes effect: 一　当該株式の分割に係る振替株式の銘柄 (i) the issue of Book-Entry Transfer Shares subject to the split; 二　次のイの総数のロの発行総数に対する割合（以下この条において「増加比率」という。） (ii) the percentage of the total issued number referred to in sub-item (b) which the total number referred to in sub-item (a) represents (hereinafter referred to as the "percent increase" in this Article): イ　株式の分割により株主が受ける当該振替株式の総数 (a) the total number of Book-Entry Transfer Shares that the shareholders will receive as a result of the share split; ロ　株式の分割前の当該振替株式の発行総数 (b) the total issued number of Book-Entry Transfer Shares before the share split. 三　株式の分割に係る基準日（会社法第百二十四条第一項に規定する基準日をいう。以下この章において同じ。）及び株式の分割がその効力を生ずる日 (iii) the record date for the share split (meaning the record date as prescribed in Article 124, paragraph (1) of the Companies Act; hereinafter the same applies in this Chapter) and the date on which the share split takes effect; 四　当該発行者の口座（二以上あるときは、そのうちの一） (iv) the issuer's account (or one of them, if it has multiple accounts). ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替株式の銘柄について、その直近下位機関に対し、同項各号に掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in the items of that paragraph as regards the issue of the Book-Entry Transfer Shares about which it has been notified. ３　第一項の通知があった場合には、当該通知を受けた振替機関は、株式の分割がその効力を生ずる日において、その備える振替口座簿中の同項第三号の基準日における同項第一号の振替株式についての記載又は記録がされている保有欄等において、当該保有欄等に記載又は記録がされている数に増加比率をそれぞれ乗じた数についての増加の記載又は記録をしなければならない。 (3) Upon being notified as referred to in paragraph (1), the Book-Entry Transfer Institution that has been so notified, on the date referred to in item (iii) of that paragraph, must create entries or records under the holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Shares as referred to in item (i) of that paragraph in the book-entry transfer account register that it maintains, showing increases equal to the numbers arrived at when each of the numbers that have been entered or recorded in a holdings or pledge column is multiplied by the percent increase. ４　前二項の規定は、第二項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (4) If an Account Management Institution is notified as referred to in paragraph (2) (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding two paragraphs apply mutatis mutandis to the Account Management Institution that has been so notified. ５　振替機関等が第三項（前項において準用する場合を含む。以下この項において同じ。）の規定によって増加の記載又は記録をすることにより第三項に規定する保有欄等に一に満たない端数が記載され、又は記録されることとなる場合には、当該振替機関等は、同項の規定にかかわらず、当該保有欄等についてすべき記載又は記録に代えて、当該保有欄等の加入者の保有欄等又は第一項第四号の口座の保有欄に政令で定める記載又は記録をしなければならず、振替機関は、政令で定めるところにより、その下位機関に対し、当該記載又は記録をするための必要な指示をしなければならない。この場合において、当該下位機関は、当該指示に従った措置を執らなければならない。 (5) Notwithstanding paragraph (3), if a Book-Entry Transfer Institution's creation of an entry or record showing an increase pursuant to the provisions of paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) would cause a non-whole number to be recorded or entered in a holdings or pledge column as prescribed paragraph (3), in lieu of creating the entry or record that it is required to create for that holdings or pledge column, the Book-Entry Transfer Institution, etc. must create an entry or record as prescribed by Cabinet Order in the holdings or pledge column subdivision of a Participant under that holdings or pledge column, or in the holdings column of the account referred to in paragraph (1), item (iv), and issue the necessary instructions for the creation of the relevant entry or record to its Subordinate Institution pursuant to the provisions of Cabinet Order. In such a case, the Subordinate Institution must take measures that comply with those instructions. （合併等により他の銘柄の振替株式が交付される場合に関する記載又は記録手続） (Creating Entries or Records If Book-Entry Transfer Shares of Another Issue Are Delivered as a Result of a Merger) 第百三十八条　合併により消滅する会社又は株式交換若しくは株式移転をする会社（以下この章から第九章までにおいて「消滅会社等」と総称する。）の株式が振替株式である場合において、存続会社等又は新設会社等が吸収合併等又は新設合併等に際して振替株式を交付しようとするときは、消滅会社等は、合併等効力発生日の二週間前までに、当該消滅会社等が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。この場合において、第百三十条及び第百三十一条の規定は、適用しない。 Article 138 (1) If the shares of a company disappearing in a merger or of a company effecting a share exchange or share transfer (hereinafter referred to as a "disappearing or wholly owned company" in this Chapter through Chapter IX) are Book-Entry Transfer Shares, and the surviving or wholly owning company or incorporated or wholly owning company seeks to deliver Book-Entry Transfer Shares at the time of the absorption-type merger or share exchange or at the time of the consolidation-type merger or share transfer, the disappearing or wholly owned company must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information no later than two weeks prior to the effective date or date of incorporation. In such a case, the provisions of Articles 130 and 131 do not apply: 一　当該消滅会社等の振替株式の株主に対して当該吸収合併等又は新設合併等に際して交付する振替株式の銘柄 (i) the issue of Book-Entry Transfer Shares that shareholders holding Book-Entry Transfer Shares in the disappearing or wholly owned company will be delivered at the time of the absorption-type merger or share exchange or at the time of the consolidation-type merger or share transfer; 二　当該消滅会社等の振替株式の銘柄 (ii) the issue of Book-Entry Transfer Shares in the disappearing or wholly owned company; 三　次のイの総数のロの発行総数に対する割合（以下この条において「割当比率」という。） (iii) the percentage of the total issued number referred to in sub-item (b) which the total number referred to in sub-item (a) represents (hereinafter referred to as the "allotment ratio" in this Article): イ　第一号の振替株式の総数 (a) the total number of Book-Entry Transfer Shares as referred to in item (i); ロ　前号の振替株式の発行総数 (b) the total issued number of Book-Entry Transfer Shares as referred to in the preceding item. 四　合併等効力発生日 (iv) the effective date or date of incorporation; 五　第一号の振替株式の発行者の口座（二以上あるときは、そのうちの一） (v) the account of the issuer of the Book-Entry Transfer Shares referred to in item (i) (or one of them, if it has multiple accounts); 六　第百二十九条第三項第七号に掲げる事項のうち、発行者が知り得る事項として政令で定める事項 (vi) information as set forth in Article 129, paragraph (3), item (vii) which Cabinet Order prescribes as information that the issuer is able to learn; 七　第一号の振替株式のうち発行に係るものの総数その他主務省令で定める事項 (vii) the total number of Book-Entry Transfer Shares as referred to in item (i) which are subject to issuance, and other information as specified by Ordinance of the Competent Ministry. ２　前項前段の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替株式の銘柄について、その直近下位機関に対し、同項第一号から第六号までに掲げる事項の通知をしなければならない。 (2) Upon being notified as referred to in the first sentence of the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately notify its Immediately Subordinate Institution of the information set forth in items (i) to (vi) of that paragraph as regards the issue of Book-Entry Transfer Shares about which it has been notified. ３　第一項前段の通知があった場合には、当該通知を受けた振替機関は、合併等効力発生日において、その備える振替口座簿中の同項第二号の振替株式についての記載又は記録がされている保有欄等において、次に掲げる措置を執らなければならない。 (3) Upon being notified as referred to in the first sentence of paragraph (1), the Book-Entry Transfer Institution that has been so notified, on the effective date or date of incorporation, must take the following measures in the holdings and pledge columns in which entries or records have been created for Book-Entry Transfer Shares as referred to in item (ii) of that paragraph in the book-entry transfer account register that it maintains: 一　当該保有欄等に記載又は記録がされている第一項第二号の振替株式の数に割当比率をそれぞれ乗じた数の同項第一号の振替株式についての増加及び同項第六号に規定する事項の記載又は記録 (i) create entries or records showing increases in Book-Entry Transfer Shares as referred to in paragraph (1), item (i) equal to the numbers arrived at when each number of Book-Entry Transfer Shares as referred to in item (ii) of that paragraph for which an entry or record has been created in a holdings or pledge column is multiplied by the allotment ratio, and create entries or records giving the information set forth in item (vi) of that paragraph; 二　第一項第二号の振替株式の全部についての記載又は記録の抹消 (ii) delete the entries or records for all Book-Entry Transfer Shares as referred to in paragraph (1), item (ii). ４　前二項の規定は、第二項（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (4) If an Account Management Institution is notified as referred to in paragraph (2) (including as applied mutatis mutandis pursuant to this paragraph), the provisions of the preceding two paragraphs apply mutatis mutandis to the Account Management Institution that has been so notified. ５　振替機関等が第三項（前項において準用する場合を含む。以下この項において同じ。）の規定によって増加の記載又は記録をすることにより第三項に規定する保有欄等に一に満たない端数が記載され、又は記録されることとなる場合には、当該振替機関等は、同項の規定にかかわらず、当該保有欄等においてすべき記載又は記録に代えて、当該保有欄等の加入者の保有欄等又は第一項第五号の口座の保有欄に政令で定める記載又は記録をしなければならず、振替機関は、政令で定めるところにより、その下位機関に対し、当該記載又は記録をするための必要な指示をしなければならない。この場合において、当該下位機関は、当該指示に従った措置を執らなければならない。 (5) Notwithstanding paragraph (3), if a Book-Entry Transfer Institution's creation of an entry or record showing an increase pursuant to the provisions of paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph; hereinafter the same applies in this paragraph) would cause a non-whole number to be recorded or entered in a holdings or pledge column as prescribed paragraph (3), in lieu of creating the entry or record that it is required to create in that holdings or pledge column, the Book-Entry Transfer Institution, etc. must create an entry or record as prescribed by Cabinet Order in the holdings or pledge column subdivision of a Participant under that holdings or pledge column, or in the holdings column of the account referred to in paragraph (1), item (v), and issue the necessary instructions for the creation of the relevant entry or record to its Subordinate Institution pursuant to the provisions of Cabinet Order. In such a case, the Subordinate Institution must take measures that comply with those instructions. ６　第一項前段の存続会社等が、吸収合併等に際して自己の振替株式を移転しようとする場合には、当該存続会社等は、合併等効力発生日において、当該振替株式について抹消の申請をしなければならない。この場合において、第百四十条の規定にかかわらず、当該振替株式は、当該申請により第百三十四条第四項第一号の減少の記載又は記録がされた時において第一項前段の消滅会社等の株主に移転したものとみなす。 (6) If the surviving or wholly owning company referred to in the first sentence of paragraph (1) seeks to transfer its own Book-Entry Transfer Shares at the time of the absorption-type merger or share exchange, it must apply for the deletion of those Book-Entry Transfer Shares on the effective date or date of incorporation. In such a case, notwithstanding the provisions of Article 140, those Book-Entry Transfer Shares are deemed to have been transferred to the shareholder of the disappearing or wholly owned company referred to in the first sentence of paragraph (1) at the time that the entry or record is created for the reduction referred to in Article 134, paragraph (4), item (i) pursuant to that application. （記載又は記録の変更手続） (Changing Entries or Records) 第百三十九条　振替機関等は、その備える振替口座簿について、第百二十九条第三項各号、第四項各号又は第五項各号に掲げる事項につき変更が生じたことを知ったときは、直ちに、当該振替口座簿にその記載又は記録をしなければならない。 Article 139 If a Book-Entry Transfer Institution, etc. learns of a change having arisen with respect to information as set forth in one of the items of Article 129, paragraph (3), (4) or (5) in connection with the book-entry transfer account register that it maintains, it must immediately enter or record the change in the book-entry transfer account register. 第三節　振替の効果等 Section 3 Effect of Book Entry Trasfer （振替株式の譲渡） (Transfer of Book-Entry Transfer Shares) 第百四十条　振替株式の譲渡は、振替の申請により、譲受人がその口座における保有欄（機関口座にあっては、第百二十九条第五項第二号に掲げる事項を記載し、又は記録する欄）に当該譲渡に係る数の増加の記載又は記録を受けなければ、その効力を生じない。 Article 140 A transfer of Book-Entry Transfer Shares does not take effect unless the transferee has had an entry or record created in the holdings column of its account (or in the column where the information set forth in Article 129, paragraph (5), item (ii) is entered or recorded, for the Institution-Held Account), based on an application for book-entry transfer, showing an increase equal to the number of Book-Entry Transfer Shares subject to the transfer. （振替株式の質入れ） (Pledges of Book-Entry Transfer Shares) 第百四十一条　振替株式の質入れは、振替の申請により、質権者がその口座における質権欄に当該質入れに係る数の増加の記載又は記録を受けなければ、その効力を生じない。 Article 141 A pledge of Book-Entry Transfer Shares does not take effect unless the pledgee has had an entry or record created in the pledge column of its account, based on an application for book-entry transfer, showing an increase equal to the number of Book-Entry Transfer Shares subject to the pledge. （信託財産に属する振替株式についての対抗要件） (Requirement for Perfection of Book-Entry Transfer Shares That Are Trust Property) 第百四十二条　振替株式については、第百二十九条第三項第五号の規定により当該振替株式が信託財産に属する旨を振替口座簿に記載し、又は記録しなければ、当該株式が信託財産に属することを第三者に対抗することができない。 Article 142 (1) Unless an entry or record has been created for a Book-Entry Transfer Share in a book-entry transfer account register pursuant to the provisions of Article 129, paragraph (3), item (v), indicating that the Book-Entry Transfer Share is trust property, it is not permissible to assert against a third party that the share is trust property. ２　前項に規定する振替口座簿への記載又は記録は、政令で定めるところにより行う。 (2) An entry or record in a book-entry transfer account register as prescribed in the preceding paragraph is created pursuant to the provisions of Cabinet Order. （加入者の権利推定） (Participants' Presumed Rights) 第百四十三条　加入者は、その口座（口座管理機関の口座にあっては、自己口座に限る。）における記載又は記録がされた振替株式についての権利を適法に有するものと推定する。 Article 143 A Participant is presumed to be the lawful holder of the rights under a Book-Entry Transfer Share that has been entered or recorded in the account thereof (but only in its own account, if the Participant is an Account Management Institution). 第百四十四条　振替の申請によりその口座（口座管理機関の口座にあっては、自己口座に限る。）において特定の銘柄の振替株式についての増加の記載又は記録を受けた加入者（機関口座を有する振替機関を含む。）は、当該銘柄の振替株式についての当該増加の記載又は記録に係る権利を取得する。ただし、当該加入者に悪意又は重大な過失があるときは、この限りでない。 Article 144 A Participant (or a Book-Entry Transfer Institution with an Institution-Held Account) that has had an entry or record created in its account (but only in its own account, if it is an Account Management Institution), based on an application for book-entry transfer, showing an increase in Book-Entry Transfer Shares of a particular issue acquires the rights associated with the entry or record showing the increase in the Book-Entry Transfer Shares of that issue; provided, however that this does not apply if the Participant has acted in bad faith or with gross negligence. （超過記載又は記録がある場合の振替機関の義務） (Book-Entry Transfer Institution's Obligations If There Are Entries or Records of Overages) 第百四十五条　前条の規定による振替株式の取得によりすべての株主の有する同条に規定する銘柄の振替株式の総数が当該銘柄の振替株式の発行総数（消却された振替株式の数を除く。）を超えることとなる場合において、第一号の合計数が第二号の発行総数を超えるときは、振替機関は、その超過数（第一号の合計数から第二号の発行総数を控除した数をいう。）に達するまで、当該銘柄の振替株式を取得する義務を負う。 Article 145 (1) If the total number of Book-Entry Transfer Shares of an issue as prescribed in the preceding Article which all shareholders hold based on acquisitions of Book-Entry Transfer Shares under that Article comes to exceed the total issued number of Book-Entry Transfer Shares of that issue (other than any retired Book-Entry Transfer Shares), and the aggregate number referred to in item (i) exceeds the total issued number referred to in item (ii), the Book-Entry Transfer Institution has a duty to acquire Book-Entry Transfer Shares in that issue until its holdings reach the number in overage (meaning the aggregate number referred to in item (i), less the total issued number referred to in item (ii)): 一　振替機関の備える振替口座簿における振替機関の加入者の口座に記載され、又は記録された当該銘柄の振替株式の数の合計数 (i) the aggregate number of Book-Entry Transfer Shares of that issue which have been entered or recorded in the accounts of the Participants of the Book-Entry Transfer Institution, in the book-entry transfer account register maintained by that Book-Entry Transfer Institution; 二　当該銘柄の振替株式の発行総数（消却された振替株式の数及び発行者が第百五十九条第一項の規定により同項の通知をすることができない振替株式の数を除く。） (ii) the total issued number of Book-Entry Transfer Shares of that issue (other than any retired Book-Entry Transfer Shares and Book-Entry Transfer Shares with regard to which the issuer may not notify the relevant person as referred to in Article 159, paragraph (1)), pursuant to that Article. ２　前項第一号に規定する数は、同号に規定する口座における増加又は減少の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合において、前条の規定により当該記載又は記録に係る数の振替株式を取得した者のないことが証明されたときは、当該記載又は記録がなかったとした場合の数とする。 (2) If there is any number as prescribed in item (i) of the preceding paragraph for which an entry or record showing an increase or reduction has been created in an account as prescribed in that item, but the rights associated with that entry or record have not arisen, been transferred, or been extinguished, and it is proven that nobody has acquired Book-Entry Transfer Shares pursuant to the provisions of the preceding Article in the number for which the entry or record has been created, that number is treated as if the entry or record had not been created. ３　振替機関は、第一項の規定により振替株式を取得したときは、直ちに、発行者に対し、当該振替株式についての権利の全部を放棄する旨の意思表示をする義務を負う。 (3) Once a Book-Entry Transfer Institution acquires Book-Entry Transfer Shares pursuant to the provisions of paragraph (1), it has a duty to immediately manifest its intention to the issuer to be bound by its renunciation of all rights to those Book-Entry Transfer Shares. ４　前項に規定する振替株式についての権利は、同項の規定により放棄の意思表示がされたときは、消滅する。 (4) The rights under the Book-Entry Transfer Shares prescribed in the preceding paragraph are extinguished once an intention to be bound by a renunciation is manifested pursuant to that paragraph. ５　振替機関は、振替株式について第三項の規定により放棄の意思表示を行ったときは、直ちに、当該振替株式について振替口座簿の抹消を行わなければならない。 (5) Once a Book-Entry Transfer Institution manifests its intention to be bound by a renunciation pursuant to the provisions of paragraph (3) with respect to Book-Entry Transfer Shares, it must immediately enter deletions for those Book-Entry Transfer Shares in the book-entry transfer account register. ６　第一項の銘柄の振替株式の発行者が、振替機関に対し、同項の規定による当該振替株式の取得をさせるため、自己の株式を処分する場合には、会社法第二編第二章第八節の規定は、適用しない。この場合において、当該処分は、公正な価額で行わなければならない。 (6) If the issuer of Book-Entry Transfer Shares of an issue as referred to in paragraph (1) disposes of its own shares in order to allow the Book-Entry Transfer Institution to acquire Book-Entry Transfer Shares as under that paragraph, the provisions of Part II, Chapter II, Section 8 of the Companies Act do not apply. In such a case, the shares must be disposed of at a fair value. （超過記載又は記録がある場合の口座管理機関の義務） (Account Management Institutions' Obligations If There Are Entries or Records of Overages) 第百四十六条　前条第一項に規定する場合において、第一号の合計数が第二号の数を超えることとなる口座管理機関があるときは、当該口座管理機関は、発行者に対し、その超過数（第一号の合計数から第二号の数を控除した数をいう。）に相当する数の当該銘柄の振替株式について権利の全部を放棄する旨の意思表示をする義務を負う。 Article 146 (1) In a case as prescribed in paragraph (1) of the preceding Article, if there is an Account Management Institution in connection with which the total number referred to in item (i) comes to exceed the number referred to in item (ii), the Account Management Institution has a duty to manifest its intention to the issuer to be bound by its renunciation of all rights to the Book-Entry Transfer Shares of that issue in a number equal to the overage (meaning the aggregate number referred to in item (i), less the number referred to in item (ii)): 一　当該口座管理機関の備える振替口座簿における当該口座管理機関の加入者の口座に記載され、又は記録された当該銘柄の振替株式の数の合計数 (i) the aggregate number of Book-Entry Transfer Shares of that issue which have been entered or recorded in the accounts of the Participants of the Account Management Institution, in the book-entry transfer account register maintained by that Account Management Institution; 二　当該口座管理機関の直近上位機関の備える振替口座簿における当該口座管理機関の口座の顧客口座に記載され、又は記録された当該銘柄の振替株式の数 (ii) the number of Book-Entry Transfer Shares of that issue which have been entered or recorded in the customer account subdivision under the account of the Account Management Institution, in the book-entry transfer account register maintained by its Immediately Superior Institution. ２　前条第二項の規定は、次に掲げる事項について準用する。 (2) The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to: 一　前項第一号に規定する数 (i) the number prescribed in item (i) of the preceding paragraph; 二　前項第二号に規定する顧客口座における増加又は減少の記載又は記録であって当該記載又は記録に係る権利の発生、移転又は消滅が生じなかったものがある場合における同号に掲げる数 (ii) the number set forth in item (ii) of the preceding paragraph, if an entry or record showing an increase or reduction has been created in a customer account as prescribed in that item but the rights associated with that entry or record have not arisen, been transferred, or been extinguished. ３　第一項の場合において、口座管理機関は、同項に規定する超過数に相当する数の同項に規定する銘柄の振替株式を有していないときは、同項の規定による放棄の意思表示をする前に、当該超過数に達するまで、当該銘柄の振替株式を取得する義務を負う。 (3) In a case as referred to in paragraph (1), if the Account Management Institution does not hold Book-Entry Transfer Shares of the issue prescribed in that paragraph in an amount equal to the overage prescribed in that paragraph, it has a duty to acquire Book-Entry Transfer Shares in that issue until its holdings reach the amount of the overage, before manifesting its intention to be bound by a renunciation under the provisions of that paragraph. ４　口座管理機関は、第一項の規定により放棄の意思表示をしたときは、直ちに、その直近上位機関に対し、次に掲げる事項を通知しなければならない。 (4) Once an Account Management Institution has manifested its intention to be bound by a renunciation pursuant to the provisions of paragraph (1), it must immediately notify its Immediately Superior Institution: 一　当該放棄の意思表示をした旨 (i) that it has manifested the intention to be bound by the renunciation; 二　当該放棄の意思表示に係る振替株式の銘柄及び数 (ii) of the issue and the number of Book-Entry Transfer Shares with respect to which it has manifested the intention to be bound by the renunciation. ５　前項の直近上位機関は、同項の通知を受けたときは、直ちに、同項第二号に掲げる銘柄の振替株式について、その備える振替口座簿における次に掲げる記載又は記録をしなければならない。 (5) Upon being notified as referred to in the preceding paragraph, the Immediately Superior Institution referred to in that paragraph must immediately create the following entries or records regarding Book-Entry Transfer Shares of the issue set forth in item (ii) of that paragraph, in the book-entry transfer account register that it maintains: 一　前項の口座管理機関の口座の自己口座における同項第二号に掲げる数の減少の記載又は記録 (i) an entry or record under the account of the Account Management Institution referred to in that paragraph in the subdivision for the institution's own account, showing a reduction equal to the number referred to in item (ii) of the preceding paragraph; 二　前号の口座の顧客口座における前項第二号に掲げる数の増加の記載又は記録 (ii) an entry or record in the customer account subdivision under the account referred to in the preceding item, showing an increase equal to the number referred to in item (ii) of the preceding paragraph. ６　第一項の銘柄の振替株式の発行者が、第三項の口座管理機関に対し、同項の規定による当該振替株式の取得をさせるため、自己の株式を処分する場合には、会社法第二編第二章第八節の規定は、適用しない。この場合において、当該処分は、公正な価額で行わなければならない。 (6) If the issuer of Book-Entry Transfer Shares of an issue as referred to in paragraph (1) disposes of its own shares in order to allow the Account Management Institution referred to in paragraph (3) to acquire Book-Entry Transfer Shares as under that paragraph, the provisions of Part II, Chapter II, Section 8 of the Companies Act do not apply. In such a case, the shares must be disposed of at a fair value. （振替機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Book-Entry Transfer Institution's Non-performance of Obligations as Regards Entries or Records of Overages) 第百四十七条　第百四十五条第一項に規定する場合において、同項に規定する振替機関が同項及び同条第三項の義務の全部を履行するまでの間は、各株主は、当該株主の有する当該銘柄の振替株式のうち第一号の数が第二号の総数に占める割合を同条第一項に規定する超過数（同条第三項の義務の一部が履行されたときは、当該履行に係る数を控除した数）に乗じた数に関する部分について、発行者に対抗することができない。 Article 147 (1) In a case as prescribed in Article 145, paragraph (1), until the Book-Entry Transfer Institution prescribed in that paragraph fully performs the obligations referred to in that paragraph and paragraph (3) of that Article, it is not permissible for any of the shareholders to assert a share against the issuer as regards the part of the Book-Entry Transfer Shares of the relevant issue that the shareholder holds which corresponds to the number arrived at when the percentage of the total number referred to in item (ii) that the number referred to in item (i) accounts for is multiplied by the amount of the overage prescribed in paragraph (1) of that Article (or by the number in overage less any number representing partial performance of the obligation referred to in paragraph (3) of that Article): 一　当該株主の有する当該銘柄の振替株式の数（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の振替株式についての権利の放棄の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過数に関する当該株主（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替株式についての株主に限る。）の次条第一項に規定する口座管理機関分制限数を控除した数） (i) the number of Book-Entry Transfer Shares of that issue that the shareholder holds (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a renunciation of the rights to Book-Entry Transfer Shares of that issue pursuant to the provisions of paragraph (1) of the preceding Article, the number of such shares less the maximum number ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of that shareholder (but only in respect of the holder of Book-Entry Transfer Shares that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　すべての株主の有する当該銘柄の振替株式の総数（当該振替機関の下位機関であって前条第一項の規定により当該銘柄の振替株式についての権利の放棄の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過数に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替株式についてのすべての株主の次条第一項に規定する口座管理機関分制限数の合計数を控除した数） (ii) the total number of Book-Entry Transfer Shares of that issue that all of the shareholders hold (or, if the Book-Entry Transfer Institution has a Subordinate Institution that is required to manifest an intention to be bound by a renunciation of the rights to Book-Entry Transfer Shares of that issue pursuant to the provisions of paragraph (1) of the preceding Article, that total number of shares less the total of the maximum numbers ascribable to the account management institution constituting that Subordinate Institution, as prescribed in paragraph (1) of the following Article, for the overage prescribed in paragraph (1) of the preceding Article in respect of all of the holders of Book-Entry Transfer Shares that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ２　第百四十五条第一項に規定する場合において、同項に規定する振替機関は、各株主に対して同項又は同条第三項の義務の不履行によって生じた損害の賠償をする義務を負う。 (2) In the case prescribed in Article 145, paragraph (1), the Book-Entry Transfer Institution prescribed in that paragraph has a duty to indemnify each shareholder for damage caused by its non-performance of the obligations referred to in that paragraph and paragraph (3) of that Article. ３　第百四十五条第一項に規定する場合において、同項に規定する振替機関が第百五十一条第一項第一号又は第四号の通知の後二週間以内に、第百四十五条第三項の規定により同項の振替株式についての権利の全部を放棄する旨の意思表示をしたときは、当該振替機関が当該通知において当該振替株式の株主として通知をした者（以下この項において「特定被通知株主」という。）以外の株主に係る会社法第百二十四条第一項に規定する権利の行使については、第一項の規定は、適用しない。ただし、当該振替株式が次の各号のいずれかに該当するものである場合に限る。 (3) In a case prescribed in Article 145, paragraph (1), if, within two weeks after notifying the shareholders as referred to in Article 151, paragraph (1), item (i) or (iv), a Book-Entry Transfer Institution as prescribed in Article 145, paragraph (1) manifests the intention to be bound by a renunciation of all rights to Book-Entry Transfer Shares pursuant to the provisions of Article 145, paragraph (3), the provisions of paragraph (1) do not apply to the exercise of rights prescribed in Article 124, paragraph (1) of the Companies Act by any shareholder other than one that the Book-Entry Transfer Institution has notified as a holder of such Book-Entry Transfer Shares (hereinafter referred to as a "specific notified shareholder" in this paragraph); provided, however, that this only applies if the Book-Entry Transfer Shares fall under one of the following items: 一　特定被通知株主が当該通知の後二週間以内に、発行者に対し、会社法第百二十四条第一項に規定する権利の全部を放棄する旨の意思表示をした振替株式 (i) Book-Entry Transfer Shares with rights as prescribed in Article 124, paragraph (1) of the Companies Act, all of which a specific notified shareholder has manifested the intention to the issuer to be bound by the renunciation of within two weeks after being notified; 二　発行者が有する自己の株式 (ii) the issuer's own treasury shares; 三　発行者が議決権を行使する者のみを定めるために基準日を定めた場合における単元未満株式（会社法第百八十九条第一項に規定する単元未満株式をいう。第百五十三条において同じ。） (iii) partial share units (meaning partial share units as prescribed in Article 189, paragraph (1) of the Companies Act; the same applies in Article 153), if the issuer has fixed the record date only so as to establish which persons will vote; 四　前号に規定する場合における会社法第三百八条第一項に規定する法務省令で定める株主の株式 (iv) shares held by a shareholder specified by Ordinance of Ministry of Justice which is as prescribed in Article 308, paragraph (1) of the Companies Act, in a case as prescribed in the preceding item. ４　振替機関が第百四十五条第三項の義務の全部を履行したときは、株主の権利（会社法第百二十四条第一項に規定する権利を除く。次条第四項及び第百五十四条において「少数株主権等」という。）の行使については、第一項の規定は、適用しない。 (4) Once a Book-Entry Transfer Institution has fully performed the obligations referred to in Article 145, paragraph (3), the provisions of paragraph (1) do not apply to a shareholder's exercise of rights (other than the rights prescribed in Article 124, paragraph (1) of the Companies Act; these are referred to as "minority and other shareholders' rights" in paragraph (4) of the following Article and Article 154). （口座管理機関の超過記載又は記録に係る義務の不履行の場合における取扱い） (Handling in the Event of Account Management Institutions' Non-performance of Obligations as Regards Entries or Records of Overages) 第百四十八条　第百四十六条第一項に規定する場合において、同項に規定する口座管理機関が同項及び同条第三項の義務の全部を履行するまでの間は、株主（当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替株式についての株主に限る。）は、その有する当該銘柄の振替株式のうち第一号の数が第二号の総数に占める割合を同条第一項に規定する超過数（同項の義務の一部が履行されたときは、当該履行に係る数を控除した数）に乗じた数（以下この条において「口座管理機関分制限数」という。）に関する部分について、発行者に対抗することができない。 Article 148 (1) In a case as prescribed in 146, paragraph (1), until the Account Management Institution prescribed in that paragraph fully performs the obligations referred to in that paragraph and paragraph (3) of that Article, a shareholder (but only the holder of a Book-Entry Transfer Share that has been entered or recorded in an account opened by that Account Management Institution or by its Subordinate Institution) may not assert a share against the issuer as regards the part of the Book-Entry Transfer Shares of the relevant issue that the shareholder holds which corresponds to the number arrived at when the percentage of the total number referred to in item (ii) that the number referred to in item (i) accounts for is multiplied by the number in overage prescribed in paragraph (1) of that Article (or by the number in overage less any number representing partial performance of the obligation referred to in that paragraph) (hereinafter referred to as the "maximum number ascribable to the account management institution" in this Article): 一　当該株主の有する当該銘柄の振替株式の数（当該口座管理機関の下位機関であって第百四十六条第一項の規定により当該銘柄の振替株式についての権利の放棄の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過数に関する当該株主（当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替株式についての株主に限る。）の口座管理機関分制限数を控除した数） (i) the number of Book-Entry Transfer Shares of that issue that the shareholder holds (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a renunciation of the rights to Book-Entry Transfer Shares of that issue pursuant to the provisions of Article 146, paragraph (1), the number of such shares less the maximum number ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in that paragraph in respect of that shareholder (but only in respect of the holder of a Book-Entry Transfer Share that has been entered or recorded in an account opened by that Subordinate Institution or by its Subordinate Institution)); 二　当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替株式についてのすべての株主の有する当該銘柄の振替株式の総数（当該口座管理機関の下位機関であって第百四十六条第一項の規定により当該銘柄の振替株式についての権利の放棄の意思表示をすべきものがあるときは、当該下位機関についての同項に規定する超過数に関する当該下位機関又はその下位機関が開設した口座に記載又は記録がされた振替株式についてのすべての株主の口座管理機関分制限数の合計数を控除した数） (ii) the total number of Book-Entry Transfer Shares of that issue held by all of the holders of Book-Entry Transfer Shares that have been entered or recorded in accounts opened by the Account Management Institution or by its Subordinate Institution (or, if the Account Management Institution has a Subordinate Institution that is required to manifest an intention to be bound by a renunciation of the rights to Book-Entry Transfer Shares of that issue pursuant to the provisions of Article 146, paragraph (1), that total number of shares less the total of the maximum numbers ascribable to the account management institution that constitutes that Subordinate Institution, for the overage prescribed in that paragraph in respect of all of the holders of Book-Entry Transfer Shares that have been entered or recorded in accounts opened by that Subordinate Institution or by its Subordinate Institution). ２　第百四十六条第一項に規定する場合において、同項に規定する口座管理機関は、前項に規定する株主に対して同条第一項又は第三項の義務の不履行によって生じた損害の賠償をする義務を負う。 (2) The Account Management Institution prescribed in Article 146, paragraph (1) has a duty to indemnify the shareholders prescribed in the preceding paragraph for damage caused by its non-performance of the obligations referred to in paragraph (1) or (3) of that Article. ３　前条第三項の規定は、第百四十六条第一項に規定する場合において、同項に規定する口座管理機関が、第百五十一条第一項第一号又は第四号の通知の後二週間以内に、第百四十六条第一項の規定により同項の振替株式についての権利の全部を放棄する旨の意思表示をしたときについて準用する。この場合において、次の表の上欄に掲げる字句は、それぞれ同表下欄に掲げる字句と読み替えるものとする。 (3) The provisions of paragraph (3) of the preceding Article apply mutatis mutandis in a case as prescribed in Article 146, paragraph (1), if the Account Management Institution prescribed in that paragraph manifests the intention to be bound by a renunciation of the rights to the Book-Entry Transfer Shares referred to in that paragraph within two weeks after the relevant person is notified as referred to in Article 151, paragraph (1), item (i) or (iv). In such a case, the words set forth in the left-hand column of the following table are deemed to be replaced with the words set forth in the right-hand column thereof. ４　口座管理機関が第百四十六条第一項の義務の全部を履行したときは、当該口座管理機関又はその下位機関が開設した口座に記載又は記録がされた振替株式についての少数株主権等の行使については、第一項の規定は、適用しない。 (4) Once an Account Management Institution has fully performed the obligations referred to in Article 146, paragraph (1), the provisions of paragraph (1) do not apply to the exercise of minority and other shareholders' rights under the Book-Entry Transfer Shares that have been entered or recorded in accounts opened by that Account Management Institution or by its Subordinate Institution. （発行者が誤って振替株式について剰余金の配当をした場合における取扱い） (Handling If the Issuer Pays Dividends of Surplus on Book-Entry Transfer Shares in Error) 第百四十九条　発行者が第百四十七条第一項又は前条第一項の規定により当該発行者に対抗することができないものとされた振替株式についてした剰余金の配当は、当該発行者が善意の場合であっても、当該銘柄の他の振替株式に係る当該発行者の債務を消滅させる効力を有しない。 Article 149 (1) Even if an issuer is acting in good faith, its payment of dividends of surplus on Book-Entry Transfer Shares that the provisions of Article 147, paragraph (1) or paragraph (1) of the preceding Article establish it is not permissible to assert against the issuer does not have the effect of extinguishing the issuer's obligations in respect of other Book-Entry Transfer Shares of that issue. ２　前項の場合において、株主は、発行者に対し、同項の剰余金の配当に係る金額の返還をする義務を負わない。 (2) In a case as referred to in the preceding paragraph, a shareholder does not have a duty to return to the issuer the amount of the dividend of surplus referred to in that paragraph. ３　発行者は、第一項の剰余金の配当をしたときは、前項に規定する金額の限度において、第百四十七条第二項又は前条第二項の規定による株主の振替機関等に対する権利を取得する。 (3) If an issuer pays a dividend of surplus as referred to in paragraph (1), it acquires the rights of a shareholder under Article 147, paragraph (2) or paragraph (2) of the preceding Article toward the Book-Entry Transfer Institution, etc., to the extent of the amount prescribed in the preceding paragraph. 第四節　会社法等の特例 Section 4 Special Provisions of the Companies Act （株式の発行に関する会社法の特例） (Special Provisions of the Companies Act on Issuance of Shares) 第百五十条　会社が設立に際して発行する株式について第十三条第一項の同意を与える場合には、発起人は、会社法第三十二条第一項の規定により同項各号に掲げる事項を定める際に、自己のために開設された当該振替株式の振替を行うための口座（特別口座を除く。）を示さなければならない。 Article 150 (1) If a company gives the consent referred to in Article 13, paragraph (1) with regard to shares it issues at the time of incorporation, the incorporator must indicate the account (but not a special account) that has been opened for it in which book entries can be made for those Book-Entry Transfer Shares, at the time the particulars set forth in the items of Article 32, paragraph (1) of the Companies Act are decided pursuant to the provisions of that paragraph. ２　振替株式の発行者は、当該振替株式についての会社法第五十九条第一項又は第二百三条第一項の通知において、当該振替株式についてこの法律の規定の適用がある旨を示さなければならない。 (2) The issuer of Book-Entry Transfer Shares must indicate that the provisions of this Act apply to those Book-Entry Transfer Shares when notifying the relevant party with regard to those shares as referred to in Article 59, paragraph (1) or Article 203, paragraph (1) of the Companies Act. ３　振替株式を発行する会社の株主名簿には、当該振替株式についてこの法律の規定の適用がある旨を記載し、又は記録しなければならない。 (3) The shareholder register of a company issuing Book-Entry Transfer Shares must include an entry or record indicating that this Act applies to those Book-Entry Transfer Shares. ４　振替株式の引受けの申込みをする者は、自己のために開設された当該振替株式の振替を行うための口座（特別口座を除く。）を会社法第二百三条第二項の書面に記載し、又は同法第二百五条の契約を締結する際に当該口座を当該振替株式の発行者に示さなければならない。 (4) A person offering to subscribe for Book-Entry Transfer Shares must mention, in a paper-based document as referred to in Article 203, paragraph (2) of the Companies Act, the account (but not a special account) that has been opened for it in which book entries can be made for those Book-Entry Transfer Shares, or must indicate this account to the issuer of the Book-Entry Transfer Shares when concluding the agreement referred to in Article 205 of that Act. ５　新株予約権（その目的である株式が振替株式であるものに限る。）の発行者は、当該新株予約権についての会社法第二百四十二条第一項の通知において、当該新株予約権の目的である振替株式についてこの法律の規定の適用がある旨を示さなければならない。 (5) The issuer of share options (but only those with Book-Entry Transfer Shares underlying them) must indicate that the provisions of this Act apply to the Book-Entry Transfer Shares underlying those share options when notifying the relevant party with regard to those share options as referred to in Article 242, paragraph (1) of the Companies Act. ６　新株予約権を行使する者は、当該新株予約権の目的である株式が振替株式であるときは、自己のために開設された当該振替株式の振替を行うための口座（特別口座を除く。）を当該振替株式の発行者に示さなければならない。 (6) If the shares underlying a share option are Book-Entry Transfer Shares, the person exercising the share option must indicate to the issuer of the Book-Entry Transfer Shares the account (but not a special account) that has been opened for it in which book entries can be made for those Book-Entry Transfer Shares. （総株主通知） (Notifying All Shareholders) 第百五十一条　振替機関は、次の各号に掲げる場合のいずれかに該当するときは、発行者に対し、当該各号に定める株主につき、氏名又は名称及び住所並びに当該株主の有する当該発行者が発行する振替株式の銘柄及び数その他主務省令で定める事項（以下この条及び次条において「通知事項」という。）を速やかに通知しなければならない。 Article 151 (1) A Book-Entry Transfer Institution must promptly notify the issuer of the name and address of the shareholder that the relevant of the following items prescribes; the issue and number of Book-Entry Transfer Shares issued by the issuer which are held by that shareholder; and other information specified by Ordinance of the Competent Ministry (hereinafter referred to as "information of which the issuer must be notified" in this Article and the next Article): 一　発行者が基準日を定めたとき。　その日の株主 (i) once the issuer fixes a record date: the shareholders as of that date; 二　株式の併合がその効力を生ずる日が到来したとき。　その日の株主 (ii) once the effective date for a merger of shares arrives: the shareholders as of that date; 三　振替機関等が第百三十五条第三項（同条第四項において準用する場合を含む。）の規定による抹消をしたとき。　当該抹消に係る振替株式の株主 (iii) if a Book-Entry Transfer Institution, etc. makes a deletion pursuant to the provisions of Article 135, paragraph (3) (including as applied mutatis mutandis pursuant to paragraph (4) of that Article): the holders of the Book-Entry Transfer Shares subject to deletion; 四　事業年度を一年とする発行者について、事業年度ごとに、当該事業年度の開始の日から起算して六月を経過したとき（発行者が会社法第四百五十四条第五項に規定する中間配当に係る基準日を定めたときを除く。）。　当該事業年度の開始の日から起算して六月を経過した日の株主 (iv) six months after the beginning of each business year, if the issuer's business year consists of a full year (unless the issuer has fixed a record date for an interim dividend as prescribed in Article 454, paragraph (5) of the Companies Act): the shareholders as of the date six months after the beginning of the business year; 五　特定の銘柄の振替株式を取り扱う振替機関が第二十二条第一項の規定により第三条第一項の指定を取り消された場合又は第四十一条第一項の規定により当該指定が効力を失った場合であって、当該振替機関の振替業を承継する者が存しないとき。　当該指定が取り消された日又は当該指定が効力を失った日の株主 (v) if an Article 3, paragraph (1) designation granted to the Book-Entry Transfer Institution handling Book-Entry Transfer Shares of a particular issue has been rescinded pursuant to the provisions of Article 22, paragraph (1) or this designation has ceased to be effective pursuant to the provisions of Article 41, paragraph (1) and there is no person to succeed to the Book-Entry Transfer Services thereof: the shareholders as of the date of the rescission of the designation or as of the date on which it ceased to be effective; 六　特定の銘柄の振替株式が振替機関によって取り扱われなくなったとき。　当該振替機関が当該振替株式の取扱いをやめた日の株主 (vi) if the Book-Entry Transfer Institution ceases to handle the Book-Entry Transfer Shares of a particular issue: the shareholders as of the date that it ceased to handle those Book-Entry Transfer Shares; 七　その他政令で定めるとき。　政令で定める日における株主 (vii) if specified by Cabinet Order: the shareholders as of the date specified by Cabinet Order. ２　前項の場合において、振替機関は、次の各号に掲げる場合の区分に応じ、それぞれ当該各号に定める者を株主として通知しなければならない。 (2) In a case as referred to in the preceding paragraph, the Book-Entry Transfer Institution must notify the person that each of the following items prescribes as the shareholder for the category of case set forth in the item: 一　振替機関又はその下位機関の備える振替口座簿中の加入者の口座（顧客口座を除く。）の保有欄に振替株式についての記載又は記録がされている場合　当該口座の加入者（主務省令で定めるところにより、当該加入者が、その直近上位機関に対し、当該振替株式につき他の加入者を株主として前項の通知をすることを求める旨の申出をしたときは、当該振替株式に係る他の加入者（第百五十四条において「特別株主」という。）） (i) if Book-Entry Transfer Shares have been entered or recorded under the holdings column of a Participant account (this excludes a customer account) in the book-entry transfer account register maintained by the Book-Entry Transfer Institution or by its Subordinate Institution: the Participant whose account it is (or, if the Participant whose account it is requests, pursuant to Ordinance of the Competent Ministry, that its Immediately Superior Institution notify another Participant as a shareholder, as referred to in the preceding paragraph, with regard to the Book-Entry Transfer Shares specified by Ordinance of the Competent Ministry, this means that other Participant whose Book-Entry Transfer Shares they are (referred to as a "special shareholder" in Article 154)); 二　前号に規定する加入者の口座の質権欄に振替株式についての記載又は記録がされている場合　当該質権欄に株主としてその氏名又は名称の記載又は記録がされている者 (ii) if Book-Entry Transfer Shares have been entered or recorded under the pledge column of the Participant account prescribed in the preceding item: the person whose name is entered or recorded under the pledge column as the shareholder. ３　振替機関は、第一項の場合において、振替株式が質権欄に記載され、又は記録されている口座の加入者からの申出があったときは、同項の通知において、当該振替株式の質権者の氏名又は名称及び住所並びに当該振替株式の銘柄及び当該振替株式についての第百二十九条第三項第四号に掲げる事項その他主務省令で定める事項を示さなければならない。 (3) In a case as referred to in paragraph (1), if a Book-Entry Transfer Institution receives a request from a Participant in the pledge column of whose account Book-Entry Transfer Shares have been entered or recorded, it must indicate the name and address of the pledgee of the Book-Entry Transfer Shares, their issue, the information set forth in Article 129, paragraph (3), item (iv) with regard to them, and the information specified by Ordinance of the Competent Ministry when giving the notice referred to in paragraph (1). ４　加入者は、前項の申出をするには、その直近上位機関を経由してしなければならない。 (4) A Participant must go through its Immediately Superior Institution to file the request referred to in the preceding paragraph. ５　第百四十七条第一項又は第百四十八条第一項の場合において、振替機関が第一項の通知をするときは、当該振替機関は、当該振替機関又はその下位機関の加入者の口座に記載又は記録がされた振替株式のうち第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができないものの数を示さなければならない。 (5) In a case as referred to in Article 147, paragraph (1) or Article 148, paragraph (1), when a Book-Entry Transfer Institution notifies the relevant person as referred to in paragraph (1), it must indicate the number of Book-Entry Transfer Shares that have been entered or recorded in the Participant account with the Book-Entry Transfer Institution or its Subordinate Institution which it is not possible to assert against the issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1). ６　口座管理機関は、その直近上位機関から、当該口座管理機関又はその下位機関の加入者の口座に記載又は記録がされた振替株式につき、第一項の通知のために必要な事項（第三項及び前項に規定する事項を含む。）の報告を求められたときは、速やかに、当該事項を報告しなければならない。 (6) If asked to do so by its Immediately Superior Institution, an Account Management Institution must promptly report the necessary information for notifying the relevant person as referred to in paragraph (1) (including the information prescribed in paragraph (3) and the preceding paragraph) with regard to the Book-Entry Transfer Shares that have been entered or recorded in the Participant's account with the Account Management Institution or its Subordinate Institution. ７　第一項第一号、第二号、第四号及び第七号に掲げる場合（政令で定める場合を除く。）には、発行者は、主務省令で定めるところにより、当該各号に定める日（同項第四号にあっては、同号の事業年度の開始の日）その他主務省令で定める事項を当該発行者が第十三条第一項の同意を与えた振替機関に通知しなければならない。 (7) In a case as prescribed in paragraph (1), item (i), (ii), (iv) and (vii) (other than as specified by Cabinet Order), the issuer must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the date that the item prescribes (or of the first day of the business year, in a case as referred to in item (iv) of that paragraph) and of the information specified by Ordinance of the Competent Ministry, pursuant to Ordinance of the Competent Ministry. ８　発行者は、正当な理由があるときは、振替機関に対し、当該振替機関が定めた費用を支払って、当該発行者が定める一定の日の株主についての通知事項を通知することを請求することができる。この場合においては、第一項から第六項までの規定を準用する。 (8) If there is a legitimate reason for it to do so, an issuer may demand that a Book-Entry Transfer Institution notify it of the information of which the issuer must be notified concerning shareholders as of a fixed date set by the issuer, paying the expense established by the Book-Entry Transfer Institution. In such a case, the provisions of paragraphs (1) to (6) inclusive apply mutatis mutandis. （株主名簿の名義書換に関する会社法の特例） (Special Provisions of the Companies Act on Changing the Name of a Holder in the Shareholder Register) 第百五十二条　発行者は、前条第一項（同条第八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。）の通知を受けた場合には、株主名簿に通知事項及び同条第三項（同条第八項において準用する場合を含む。）の規定により示された事項のうち主務省令で定めるもの並びに同条第五項（同条第八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。）の規定により示された事項を記載し、又は記録しなければならない。この場合において、同条第一項各号に定める日に会社法第百三十条第一項の規定による記載又は記録がされたものとみなす。 Article 152 (1) Upon being notified as referred to in paragraph (1) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (8) of that Article; hereinafter the same applies in this Article), an issuer must create an entry or record showing the information of which the issuer must be notified; the pieces of information specified by Ordinance of the Competent Ministry among those that are indicated pursuant to the provisions of paragraph (3) of that Article (including as applied mutatis mutandis pursuant to paragraph (8) of that Article); and the information indicated pursuant to the provisions of paragraph (5) of that Article (including as applied mutatis mutandis pursuant to paragraph (8) of that Article; hereinafter the same applies in this Article) in the shareholder register. In such a case, each of those pieces of information is deemed to have been entered or recorded pursuant to the provisions of Article 130, paragraph (1) of the Companies Act as of the date prescribed in the each item of paragraph (1) of that Article. ２　第百四十七条第三項（第百四十八条第三項において準用する場合を含む。）に規定する意思表示をした場合には、発行者は、第百四十五条第三項又は第百四十六条第一項の義務の全部を履行した振替機関等又はその下位機関が開設した口座に記載又は記録がされた振替株式については、前項の規定にかかわらず、前条第五項の規定により示された事項を株主名簿に記載し、又は記録してはならない。 (2) Notwithstanding the preceding paragraph, if an issuer manifests an intention to be bound as prescribed in Article 147, paragraph (3) (including as applied mutatis mutandis in Article 148, paragraph (3)), it must not create an entry or record in the shareholder register showing the information indicated pursuant to the provisions of paragraph (5) of the preceding Article with regard to a Book-Entry Transfer Share that has been entered or recorded in an account opened by a Book-Entry Transfer or Account Management Institution that has fully performed the obligations referred to in Article 145, paragraph (3) or Article 146, paragraph (1) or by its Subordinate Institution. ３　前項の場合には、発行者は、特定被通知株主（第百四十七条第三項（第百四十八条第三項において準用する場合を含む。）に規定する特定被通知株主をいう。以下この項において同じ。）については、第一号に掲げる数から第二号に掲げる数を控除した数を特定被通知株主の有する振替株式の数として株主名簿に記載し、又は記録しなければならない。 (3) In a case as referred to in the preceding paragraph, the issuer must create an entry or record in the shareholder register giving the number arrived at when the number set forth in item (ii) is subtracted from the number set forth in item (i) as the number of Book-Entry Transfer Shares held by a specific notified shareholder (meaning a specific notified shareholder as prescribed in Article 147, paragraph (3) (including as applied mutatis mutandis pursuant to Article 148, paragraph (3)); hereinafter the same applies in this paragraph): 一　前条第一項の規定により通知された特定被通知株主の有する振替株式の数 (i) the number of Book-Entry Transfer Shares held by a specific notified shareholder that has been notified pursuant to the provisions of paragraph (1) of the preceding Article; 二　第百四十五条第三項又は第百四十六条第一項の義務の全部の履行に係る振替株式のうち特定被通知株主に係るものの数 (ii) the number of Book-Entry Transfer Shares held by the specific notified shareholder which are subject to the full performance of the obligations referred to in Article 145, paragraph (3) or Article 146, paragraph (1). （超過記載又は記録に係る義務の不履行の場合における株主の議決権） (Shareholder's Voting Rights in the Event of Non-performance of Obligations as Regards Entries or Records of Overages) 第百五十三条　第百四十七条第一項又は第百四十八条第一項の規定により発行者に対抗することができない株式以外の株式について一株に満たない端数が生じたとき、又は単元未満株式が生じたときは、各株主は、会社法第三百八条第一項の規定にかかわらず、当該端数又は当該単元未満株式については、当該端数又は当該単元未満株式の数を単元株式数で除した数（これらの数に百分の一に満たない数があるときは、これを切り捨てた数）の議決権を有する。 Article 153 Notwithstanding Article 308, paragraph (1) of the Companies Act, if shareholders come to hold fractional shares falling outside the scope of those that, pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) may not be asserted against the issuer, or if shareholders come to hold partial share units, each shareholder is entitled to votes in respect of those fractional shares or partial share units, amounting to the number arrived at when the number of fractional shares or the number of partial share units is divided by the number of share units (with any number to the right of the hundredths column being disregarded). （少数株主権等の行使に関する会社法の特例） (Special Provisions of the Companies Act on the Exercise of Minority and Other Shareholders' Rights) 第百五十四条　振替株式についての少数株主権等の行使については、会社法第百三十条第一項の規定は、適用しない。 Article 154 (1) The provisions of Article 130, paragraph (1) of the Companies Act do not apply to the exercise of minority and other shareholders' rights in respect of Book-Entry Transfer Shares. ２　前項の振替株式についての少数株主権等は、次項の通知がされた後政令で定める期間が経過する日までの間でなければ、行使することができない。 (2) Minority and other shareholders' rights to Book-Entry Transfer Shares as referred to in the preceding paragraph may be exercised only during the period specified by Cabinet Order after the relevant person is notified as referred to in the following paragraph. ３　振替機関は、特定の銘柄の振替株式について自己又は下位機関の加入者からの申出があった場合には、遅滞なく、当該振替株式の発行者に対し、当該加入者の氏名又は名称及び住所並びに次に掲げる事項その他主務省令で定める事項の通知をしなければならない。 (3) Upon receipt of a request from its own Participant or the Participant of its Subordinate Institution with respect to Book-Entry Transfer Shares of a particular issue, a Book-Entry Transfer Institution must notify the issuer of the Book-Entry Transfer Shares of the name and address of the Participant, of the following information, and of the information specified by Ordinance of the Competent Ministry without delay: 一　当該加入者の口座の保有欄に記載又は記録がされた当該振替株式（当該加入者が第百五十一条第二項第一号の申出をしたものを除く。）の数及びその数に係る第百二十九条第三項第六号に掲げる事項 (i) the number of Book-Entry Transfer Shares that have been entered or recorded in the holdings column of the Participant's account (other than those with regard to which the Participant has filed a request as referred to in Article 151, paragraph (2), item (i)) and the information about that number as set forth in Article 129, paragraph (3), item (vi); 二　当該加入者が他の加入者の口座における特別株主である場合には、当該口座の保有欄に記載又は記録がされた当該振替株式のうち当該特別株主についてのものの数及びその数に係る第百二十九条第三項第六号に掲げる事項 (ii) if the Participant is a special shareholder under another Participant's account, the number of Book-Entry Transfer Shares that have been entered or recorded in the holdings column of that account which are held by the special shareholder and the information about that number as set forth in Article 129, paragraph (3), item (vi); 三　当該加入者が他の加入者の口座の質権欄に株主として記載又は記録がされた者である場合には、当該質権欄に記載又は記録がされた当該振替株式のうち当該株主についてのものの数及びその数に係る第百二十九条第三項第六号に掲げる事項 (iii) if the Participant has been entered or recorded as a shareholder in the pledge column under the account of another Participant, the number of Book-Entry Transfer Shares that have been entered or recorded in the pledge column of that account which are held by the shareholder and the information about that number as set forth in Article 129, paragraph (3), item (vi). ４　加入者は、前項の申出をするには、その直近上位機関を経由してしなければならない。 (4) A Participant must go through its Immediately Superior Institution to file the request referred to in the preceding paragraph. ５　第百五十一条第五項及び第六項の規定は、第三項の通知について準用する。この場合において、同条第六項中「第三項及び前項」とあるのは、「前項」と読み替えるものとする。 (5) The provisions of Article 151, paragraphs (5) and (6) apply mutatis mutandis to the notice as referred to in paragraph (3). In such a case, the phrase "paragraph (3) and the preceding paragraph" in paragraph (6) of that Article is deemed to be replaced with "the preceding paragraph". （株式買取請求に関する会社法の特例） (Special Provisions of the Companies Act on the Exercise of Appraisal Rights on Shares) 第百五十五条　振替株式の株主が会社法第百十六条第一項、第百九十二条第一項、第四百六十九条第一項、第七百八十五条第一項、第七百九十七条第一項又は第八百六条第一項の規定により当該振替株式を買い取ることを請求した場合には、発行者は、当該株主に対し、当該振替株式の代金の支払をするのと引換えに当該振替株式について当該発行者の口座を振替先口座とする振替を当該株主の直近上位機関に対して申請することを請求することができる。 Article 155 If a holder of Book-Entry Transfer Shares exercises its appraisal rights on those Book-Entry Transfer Shares pursuant to the provisions of Article 116, paragraph (1), Article 192, paragraph (1), Article 469, paragraph (1), Article 785, paragraph (1), Article 797, paragraph (1) or Article 806, paragraph (1) of the Companies Act, the issuer may demand that, in exchange for its paying for the Book-Entry Transfer Shares, the shareholder file an application with its Immediately Superior Institution to make book entries for the Book-Entry Transfer Shares using the issuer's account as the transferee account. （取得請求権付株式に関する会社法の特例） (Special Provisions of the Companies Act on Shares with Put Options) 第百五十六条　取得請求権付株式である特定の銘柄の振替株式について会社法第百六十六条第一項本文の規定による請求をする加入者は、当該振替株式について振替の申請をしなければならない。 Article 156 (1) A Participant making a request as referred to in the main clause of Article 166, paragraph (1) of the Companies Act with regard to Book-Entry Transfer Shares of a particular issue constituting shares with put options must file an application for book entries to be made for those Book-Entry Transfer Shares. ２　会社法第百六十七条第一項の規定にかかわらず、同法第百六十六条第一項本文の規定による請求に係る取得請求権付株式が振替株式である場合には、発行者は、前項の振替の申請により発行者の口座における保有欄に当該取得請求権付株式に係る数の増加の記載又は記録を受けた時に当該振替株式を取得する。 (2) Notwithstanding Article 167, paragraph (1) of the Companies Act, if shares with put options that are subject to a request as referred to in the main clause of Article 166, paragraph (1) of the Companies Act are Book-Entry Transfer Shares, the issuer acquires the Book-Entry Transfer Shares at the time that an entry or record is created in the holdings column of the issuer's account, based on an application for book entries as referred to in the preceding paragraph, showing an increase equal to the number of shares with put options. ３　会社法第百六十六条第一項本文の規定による請求により振替株式の交付を受けようとする者は、自己のために開設された当該振替株式の振替を行うための口座（特別口座を除く。）を当該振替株式を交付する会社に示さなければならない。 (3) A person seeking to be delivered Book-Entry Transfer Shares pursuant to a request under the main clause of Article 166, paragraph (1) of the Companies Act must indicate to the company delivering the Book-Entry Transfer Shares the account (but not a special account) that has been opened for it in which book entries can be made for those Book-Entry Transfer Shares. （取得条項付株式等に関する会社法の特例） (Special Provisions of the Companies Act on Shares Subject to Call) 第百五十七条　取得条項付株式である振替株式の発行者が当該振替株式の一部を取得しようとする場合には、当該発行者は、会社法第百七条第二項第三号イの事由が生じた日以後遅滞なく、当該振替株式について当該発行者の口座を振替先口座とする振替の申請をしなければならない。この場合において、当該申請は、当該振替によりその口座（顧客口座を除く。）において減少の記載又は記録がされる加入者の直近上位機関に対して行うものとする。 Article 157 (1) If the issuer of Book-Entry Transfer Shares constituting shares subject to call acquires part of those Book-Entry Transfer Shares, it must file an application for the book-entry transfer of those shares without delay after the occurrence of grounds referred to in Article 107, paragraph (2), item (iii), sub-item (a) of the Companies Act, using its own account as the transferee account. In such a case, the application is to be filed with the Immediately Superior Institution of the Participant in whose account (this excludes a customer account) the book-entry transfer will create an entry or record of a reduction. ２　会社法第百七十条第一項の規定にかかわらず、前項前段の場合には、発行者は、同項前段の振替の申請によりその口座における保有欄に同項前段の振替株式に係る数の増加の記載又は記録を受けた時に当該振替株式を取得する。 (2) Notwithstanding the provisions of Article 170, paragraph (1) of the Companies Act, in a case as referred to in the first sentence of the preceding paragraph, the issuer acquires the relevant Book-Entry Transfer Shares at the time that an entry or record is created in the holdings column of its account, based on an application for book entries as referred to in the first sentence of the preceding paragraph, showing an increase equal to the number of Book-Entry Transfer Shares referred to in the first sentence of that paragraph. ３　取得条項付株式又は全部取得条項付種類株式（会社法第百七十一条第一項に規定する全部取得条項付種類株式をいう。）である振替株式の発行者が当該振替株式の全部を取得しようとする場合には、当該発行者は、同法第百七条第二項第三号イの事由が生じた日又は同法第百七十一条第一項第三号に規定する取得日（以下この項において「効力発生日」という。）以後遅滞なく、効力発生日を第百三十五条第一項第二号の日として同項の通知（以下この章において「全部抹消の通知」という。）をしなければならない。 (3) Before the issuer of Book-Entry Transfer Shares constituting shares subject to call or shares subject to class-wide call (meaning shares subject to class-wide call as prescribed in Article 171, paragraph (1) of the Companies Act) acquires all of those Book-Entry Transfer Shares, the issuer must notify the relevant person as referred to in Article 135, paragraph (1) (hereinafter referred to as giving the relevant person "notice of the deletion of all entries or records" in this Chapter) without delay after the occurrence of grounds referred to in Article 107, paragraph (2), item (iii), sub-item (a) of that Act or after the acquisition date prescribed in Article 171, paragraph (1), item (iii) of that Act (hereinafter referred to as the "effective date" in this paragraph), using the effective date as the date referred to in Article 135, paragraph (1), item (ii). ４　会社法第百七十条第一項及び第百七十三条第一項の規定にかかわらず、前項の場合には、発行者は、全部抹消の通知により同項の振替株式についての記載又は記録の抹消がされた時に当該振替株式を取得する。 (4) Notwithstanding the provisions of Article 170, paragraph (1) and Article 173, paragraph (1) of the Companies Act, in a case as referred to in the preceding paragraph, the issuer acquires the Book-Entry Transfer Shares referred to in that paragraph once the entries or records in respect of those shares have all been deleted pursuant to a notice of the deletion of all entries or records. （株式の消却に関する会社法の特例） (Special Provisions of the Companies Act on the Retirement of Shares) 第百五十八条　発行者が自己の振替株式を消却しようとするときは、当該振替株式について抹消の申請をしなければならない。 Article 158 (1) If the issuer seeks to retire its treasury Book-Entry Transfer Shares, it must apply for their deletion. ２　振替株式の消却は、第百三十四条第四項第一号の減少の記載又は記録がされた日にその効力を生ずる。 (2) The retirement of Book-Entry Transfer Shares takes effect on the day that an entry or record is created showing a decrease as referred to in Article 134, paragraph (4), item (i). （株券喪失登録がされた株券に係る会社法等の特例） (Special Provisions of the Companies Act on Share Certificates Registered as Lost) 第百五十九条　第百三十条第一項の規定にかかわらず、株券喪失登録がされた株券の株式については、登録抹消日（会社法第二百三十条第一項に規定する登録抹消日をいう。以下この条において同じ。）まで第百三十条第一項の通知をすることができない。 Article 159 (1) Notwithstanding the provisions of Article 130, paragraph (1), it is not permissible to notify the relevant person as referred to in that paragraph with regard to a share whose certificate has been registered as lost, until the day the registration is deleted (meaning the day the registration is deleted as prescribed in Article 230, paragraph (1) of the Companies Act; hereinafter the same applies in this Article). ２　前項の株式の発行者は、登録抹消日において、振替機関等に対して、当該株式についての登録抹消日における株券喪失登録者（会社法第二百二十四条第一項に規定する株券喪失登録者をいう。）である名義人（同法第二百二十一条第三号に規定する名義人をいう。）その他の主務省令で定める者（以下この条において「名義人等」という。）のために第百三十一条第三項本文の申出をしなければならない。ただし、当該名義人等が登録抹消日までに当該発行者に対し自己のために開設された当該振替株式の振替を行うための口座（特別口座を除く。）を通知したとき、又は当該発行者が当該名義人等のために開設の申出をした特別口座があるときは、この限りでない。 (2) The issuer of a share as referred to in the preceding paragraph must request a Book-Entry Transfer or Account Management Institution to do what is referred to in the main clause of Article 131, paragraph (3) for the registered holder (meaning a registered holder as prescribed in Article 221, item (iii) of the Companies Act) that is the registrant of a lost share certificate (meaning the registrant of a lost share certificate as prescribed in Article 224, paragraph (1) of that Act) or other person specified by Ordinance of the Competent Ministry (hereinafter referred to as the "registered holder or similar person" in this Article) on the day the registration is deleted; provided, however, that this does not apply if the registered holder or similar person has notified the issuer of an account (but not a special account) that has been opened for it in which book entries can be made for the relevant Book-Entry Transfer Shares by the day the registration is deleted, or if there is a special account open that the issuer has requested be opened for the registered holder or similar person. ３　前項本文の発行者が第一項の株式について第百三十条第一項の通知をする場合には、次の各号に掲げる事項を当該各号に定める事項として同項の通知をしなければならない。 (3) If the issuer referred to in the main clause of the preceding paragraph notifies the relevant person as referred to in Article 130, paragraph (1) with regard to a share as referred to in paragraph (1), the issuer must notify the relevant person as referred to in that paragraph, using the information set forth in the following items as the information that the item in question prescribes: 一　前項本文の名義人等である加入者の氏名又は名称　第百三十条第一項第二号に掲げる事項 (i) the name of the Participant that constitutes the registered holder or similar person referred to in the main clause of the preceding paragraph: the information set forth in Article 130, paragraph (1), item (ii); 二　前号の加入者から通知を受けた前項ただし書の口座（当該通知がないときは、当該発行者が開設の申出をした特別口座）　第百三十条第一項第三号に掲げる事項 (ii) the account referred to in the proviso of the preceding paragraph of which the issuer has been notified by the Participant referred to in the preceding item (or the special account that the issuer has requested be opened, if it has not been so notified): the information set forth in Article 130, paragraph (1), item (iii). （合併等に関する会社法の特例） (Special Provisions of the Companies Act on Mergers) 第百六十条　消滅会社等の株式が振替株式でない場合又は合併により消滅する会社が持分会社である場合において、存続会社等又は新設会社等が吸収合併等又は新設合併等に際して振替株式を交付しようとするときは、合併等効力発生日を第百三十一条第一項第一号の一定の日として同項の通知をしなければならない。 Article 160 (1) If shares in a disappearing or wholly owned company are not Book-Entry Transfer Shares, or if the company disappearing in a merger is a membership company and the surviving or wholly owning company seeks to issue Book-Entry Transfer Shares at the time of the absorption-type merger or share exchange or the incorporated or wholly owning company seeks to issue Book-Entry Transfer Shares at the time of the consolidation-type merger or share transfer, it must notify the relevant person as referred to in Article 131, paragraph (1), using the effective date or date of incorporation as the date referred to in Article 131, paragraph (1), item (i). ２　存続会社等が吸収合併等に際して振替株式を移転しようとする場合には、当該存続会社等は、合併等効力発生日以後遅滞なく、当該振替株式について振替の申請をしなければならない。 (2) If a surviving or wholly owning company seeks to transfer Book-Entry Transfer Shares at the time of an absorption-type merger or share exchange, it must apply for book entries to be made for those Book-Entry Transfer Shares without delay after the effective date or date of incorporation. ３　消滅会社等の株式が振替株式である場合において、存続会社等又は新設会社等が吸収合併等又は新設合併等に際して振替株式でない株式を交付しようとするとき、又は存続会社等若しくは新設会社等が株式会社でないときは、当該消滅会社等は、合併等効力発生日を第百三十五条第一項第二号の日として全部抹消の通知をしなければならない。 (3) If shares in a disappearing or wholly owned company are Book-Entry Transfer Shares and the surviving or wholly owning company seeks to issue shares that are not Book-Entry Transfer Shares at the time of the absorption-type merger or share exchange or the incorporated or wholly owning company seeks to issue shares that are not Book-Entry Transfer Shares at the time of the consolidation-type merger or share transfer; or if the surviving or wholly owning company or incorporated or wholly owning company is not a stock company; the disappearing or wholly owned company must give the relevant person notice of the deletion of all entries or records, using the effective date or date of incorporation as the date referred to in Article 135, paragraph (1), item (ii). ４　持分会社が合併をする場合において、吸収合併存続会社又は新設合併設立会社が合併に際して振替株式を交付しようとする場合には、合併契約において、持分会社の社員のために開設された当該振替株式の振替を行うための口座（特別口座を除く。）を定めなければならない。 (4) If membership companies merge and the company surviving an absorption-type merger or company incorporated in a consolidation-type merger seeks to issue Book-Entry Transfer Shares at the time of the merger, it must specify, in the merger agreement, the accounts (but not special accounts) that have been opened for the members of the membership company in which book entries can be made for those Book-Entry Transfer Shares. ５　吸収分割承継会社又は新設分割設立会社が会社分割に際して振替株式を交付しようとする場合には、吸収分割契約又は新設分割計画において、会社分割をする会社のために開設された当該振替株式の振替を行うための口座（特別口座を除く。）を定めなければならない。 (5) If the company succeeding in an absorption-type company split or company incorporated in an incorporation-type company split seeks to issue Book-Entry Transfer Shares at the time of the company split, it must specify, in the absorption-type company split agreement or incorporation-type company split plan, the account (but not a special account) that has been opened for the splitting company in which book entries can be made for those Book-Entry Transfer Shares. （適用除外等） (Exclusion from Application) 第百六十一条　振替株式については、会社法第百二十二条第一項から第三項まで、第百三十二条第一項第二号及び第三号、第二項並びに第三項、第百三十三条、第百四十七条第一項、第百四十八条、第百五十二条並びに第百五十四条の二第一項から第三項までの規定は、適用しない。 Article 161 (1) The provisions of Article 122, paragraphs (1) to (3) inclusive, Article 132, paragraph (1), items (ii) and (iii) and paragraphs (2) and (3), Article 133, Article 147, paragraph (1), Articles 148 and 152 and Article 154-2, paragraphs (1) to (3) inclusive do not apply to Book-Entry Transfer Shares. ２　会社法第百十六条第三項、第百五十八条第一項、第百六十八条第二項、第百六十九条第三項、第百七十条第三項、第百八十一条第一項、第百九十五条第二項、第二百一条第三項、第二百四十条第二項、第四百六十九条第三項、第七百七十六条第二項、第七百八十三条第五項、第七百八十五条第三項、第七百九十七条第三項、第八百四条第四項及び第八百六条第三項の規定にかかわらず、振替株式を発行している会社は、これらの規定による通知に代えて、当該通知をすべき事項を公告しなければならない。 (2) Notwithstanding the provisions of Article 116, paragraph (3), Article 158, paragraph (1), Article 168, paragraph (2), Article 169, paragraph (3), Article 170, paragraph (3), Article 181, paragraph (1), Article 195, paragraph (2), Article 201, paragraph (3), Article 240, paragraph (2), Article 469, paragraph (3), Article 776, paragraph (2), Article 783, paragraph (5), Article 785, paragraph (3), Article 797, paragraph (3), Article 804, paragraph (4) and Article 806, paragraph (3) of the Companies Act, in lieu of notifying the relevant persons as under those provisions, a company issuing Book-Entry Transfer Shares must issue public notice of the information of which it is required to notify those persons. ３　振替株式の譲渡における会社法第百三十条第一項の規定の適用については、同項中「株式会社その他の第三者」とあるのは、「株式会社」とする。 (3) In applying the provisions of Article 130, paragraph (1) of the Companies Act to the transfer of Book-Entry Transfer Shares, the phrase "stock company and other third parties" in that paragraph is deemed to be replaced with "stock company". 第五節　雑則 Section 5 Miscellaneous Provisions 第百六十二条　次の各号に掲げる通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替株式の銘柄について、政令で定める方法により、加入者が当該各号に定める事項を知ることができるようにする措置を執らなければならない。 Article 162 (1) Upon being notified as referred to in one of the following items, the Book-Entry Transfer Institution that has been so notified must immediately take measures, using the means prescribed by Cabinet Order, that will enable the Participants to learn the information set forth in that item concerning the Book-Entry Transfer Shares of the issue to which the notice pertains: 一　第百三十条第一項の通知　同項第九号に掲げる事項 (i) upon being notified as referred to in Article 130, paragraph (1): the information set forth in item (ix) of that paragraph; 二　第百三十八条第一項前段の通知　同項第七号に掲げる事項 (ii) upon being notified as referred to in the first sentence of Article 138, paragraph (1): the information set forth in item (vii) of that paragraph. ２　前項の措置に関する費用は、同項の振替株式の発行者の負担とする。 (2) The expenses incurred in connection with the measures referred to in the preceding paragraph are borne by the issuer of the Book-Entry Transfer Shares referred to in that paragraph. 第八章　新株予約権の振替 Chapter VIII Book-Entry Transfer of Share Options 第一節　通則 Section 1 General Rules （権利の帰属） (Ownership of Rights) 第百六十三条　新株予約権の発行の決定において、当該決定に基づき発行する新株予約権（その目的である株式が振替株式であるものに限り、会社法第二百三十六条第一項第六号に掲げる事項の定めがあるもの及び新株予約権付社債に付されたものを除く。）の全部についてこの法律の規定の適用を受けることとする旨を定めた新株予約権であって、振替機関が取り扱うもの（以下「振替新株予約権」という。）についての権利の帰属は、この章の規定による振替口座簿の記載又は記録により定まるものとする。 Article 163 The ownership of rights under share options handled by a Book-Entry Transfer Institution which are provided for in a decision to issue share options establishing that all share options issued based on that decision (but only those resulting in the issuance of Book-Entry Transfer Shares when exercised; this excludes share options with respect to which the particulars set forth in Article 236, paragraph (1), item (vi) of the Companies Act have been established and share options embedded in corporate bonds) will be subject to the application of this Act (hereinafter referred to as "Book-Entry Transfer Share Options") is established by the entries or records in a book-entry transfer account register as under in this Chapter. （新株予約権証券の不発行） (Non-issuance of Share Option Certificates) 第百六十四条　振替新株予約権については、新株予約権証券を発行することができない。 Article 164 (1) Share option certificates may not be issued for Book-Entry Transfer Share Options. ２　振替新株予約権の新株予約権者は、当該振替新株予約権を取り扱う振替機関が第二十二条第一項の規定により第三条第一項の指定を取り消された場合若しくは第四十一条第一項の規定により当該指定が効力を失った場合であって当該振替機関の振替業を承継する者が存しないとき、又は当該振替新株予約権が振替機関によって取り扱われなくなったときは、前項の規定にかかわらず、発行者に対し、新株予約権証券の発行を請求することができる。 (2) Notwithstanding the preceding paragraph, if a Book-Entry Transfer Institution that handles Book-Entry Transfer Share Options has its Article 3, paragraph (1) designation rescinded pursuant to the provisions of Article 22, paragraph (1) or its designation ceases to be effective pursuant to the provisions of Article 41, paragraph (1), and there is no person to succeed to the Book-Entry Transfer Services thereof; or if a Book-Entry Transfer Institution that handles Book-Entry Transfer Share Options ceases to handle those Book-Entry Transfer Share Options, a holder of such a Book-Entry Transfer Share Option may ask the issuer to issue a share option certificate. ３　前項の新株予約権証券は、無記名式とする。 (3) The share option certificates referred to in the preceding paragraph are in bearer form. 第二節　振替口座簿 Section 2 Book-Entry Transfer Account Registers （振替口座簿の記載又は記録事項） (Information Required to Be Entered or Recorded in a Book-Entry Transfer Account Register) 第百六十五条　振替口座簿は、各加入者の口座ごとに区分する。 Article 165 (1) A book-entry transfer account register is subdivided by account for each Participant. ２　振替口座簿中の口座管理機関の口座は、次に掲げるものに区分する。 (2) The account of an Account Management Institution in a book-entry transfer account register is subdivided as follows: 一　当該口座管理機関が振替新株予約権についての権利を有するものを記載し、又は記録する口座（以下この章において「自己口座」という。） (i) an account in which entries or records are created for Book-Entry Transfer Share Options to which the Account Management Institution is entitled (hereinafter referred to as the institution's "own account" in this Chapter); 二　当該口座管理機関又はその下位機関の加入者が振替新株予約権についての権利を有するものを記載し、又は記録する口座（以下この章において「顧客口座」という。） (ii) an account in which entries or records are created for Book-Entry Transfer Share Options to which the Participants of the Account Management Institution or of its Subordinate Institution are entitled (hereinafter referred to as a "customer account" in this Chapter). ３　振替口座簿中の各口座（顧客口座を除く。）には、次に掲げる事項を記載し、又は記録する。 (3) Entries or records giving the following information are made for each account (other than customer accounts) in a book-entry transfer account register: 一　加入者の氏名又は名称及び住所 (i) the name and address of the Participant; 二　発行者の商号及び振替新株予約権の種類（以下この章において「銘柄」という。） (ii) the issuer's trade name and the type of Book-Entry Transfer Share Option (hereinafter referred to as the "issue" in this Chapter); 三　銘柄ごとの数（次号に掲げるものを除く。） (iii) the number of Book-Entry Transfer Share Options, by issue (other than as set forth in the following item); 四　加入者が質権者であるときは、その旨、質権の目的である振替新株予約権の銘柄ごとの数、当該数のうち新株予約権者ごとの数並びに当該新株予約権者の氏名又は名称及び住所 (iv) that the Participant in question is a pledgee, if this is the case; the number of Book-Entry Transfer Share Options that have been pledged thereto, by issue; the number of Book-Entry Transfer Share Options of each issue that each share option holder has pledged thereto; and the names and addresses of those share option holders; 五　加入者が信託の受託者であるときは、その旨及び前二号の数のうち信託財産であるものの数 (v) that the Participant in question is the trustee of a trust, if this is the case; and the number of Book-Entry Transfer Share Options as referred to in the preceding two items which constitute trust property; 六　その他政令で定める事項 (vi) other information specified by Cabinet Order. ４　振替口座簿中の顧客口座には、次に掲げる事項を記載し、又は記録する。 (4) Entries or records giving the following information are made for each customer account in a book-entry transfer account register: 一　前項第一号及び第二号に掲げる事項 (i) the information set forth in items (i) and (ii) of the preceding paragraph; 二　銘柄ごとの数 (ii) the number of Book-Entry Transfer Share Options, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ５　振替機関が機関口座を開設する場合には、振替口座簿に機関口座の区分を設け、次に掲げる事項を記載し、又は記録する。 (5) If a Book-Entry Transfer Institution opens an Institution-Held Account, it must create a subdivision for that account in the book-entry transfer account register and enter or record the following information: 一　銘柄 (i) the issue; 二　銘柄ごとの数 (ii) the number of Book-Entry Transfer Share Options, by issue; 三　その他政令で定める事項 (iii) other information specified by Cabinet Order. ６　振替口座簿は、電磁的記録（主務省令で定めるものに限る。）で作成することができる。 (6) A book-entry transfer account register may be created as an electronic or magnetic record (limited to one as specified by Ordinance of the Competent Ministry). （振替新株予約権の発行時の新規記載又は記録手続） (Creating New Entries or Records upon Issuance of Book-Entry Transfer Share Options) 第百六十六条　特定の銘柄の振替新株予約権の発行者は、当該振替新株予約権を発行した日以後遅滞なく、当該発行者が第十三条第一項の同意を与えた振替機関に対し、次に掲げる事項の通知をしなければならない。 Article 166 (1) The issuer of Book-Entry Transfer Share Options of a particular issue must notify the Book-Entry Transfer Institution to which it has given the consent referred to in Article 13, paragraph (1) of the following information without delay after the date on which it issues those Book-Entry Transfer Share Options: 一　当該発行に係る振替新株予約権の銘柄 (i) the issue of Book-Entry Transfer Share Options that it has issued; 二　前号の振替新株予約権の新株予約権者又は質権者である加入者の氏名又は名称 (ii) the names of the Participants that constitute the holders and pledgees of the Book-Entry Transfer Share Options referred to in the preceding item; 三　前号の加入者のために開設された第一号の振替新株予約権の振替を行うための口座 (iii) the accounts opened for the Participants referred to in the preceding item, in which book entries can be made for the Book-Entry Transfer Share Options referred to in item (i); 四　加入者ごとの第一号の振替新株予約権の数（次号に掲げるものを除く。） (iv) the number of Book-Entry Transfer Share Options as referred to in item (i) for each Participant (other than as set forth in the following item); 五　加入者が質権者であるときは、その旨、加入者ごとの質権の目的である第一号の振替新株予約権の数及び当該数のうち新株予約権者ごとの数 (v) that a Participant is a pledgee, if this is the case; the number of Book-Entry Transfer Share Options as referred to in item (i) that have been pledged to each Participant; and the number of these options that each share option holder has pledged; 六　前号の新株予約権者の氏名又は名称及び住所 (vi) the names and addresses of the share option holders referred to in the preceding item; 七　加入者が信託の受託者であるときは、その旨並びに第四号及び第五号の数のうち信託財産であるものの数 (vii) that a Participant is the trustee of a trust, if this is the case; and the number of Book-Entry Transfer Share Options as referred to in items (iv) and (v) which constitute trust property; 八　前条第三項第六号に掲げる事項のうち、発行者が知り得る事項として政令で定める事項 (viii) information as set forth in item (vi), paragraph (3) of the preceding Article which Cabinet Order prescribes as information that the issuer is able to learn; 九　第一号の振替新株予約権の総数、当該振替新株予約権を行使することができる期間その他主務省令で定める事項 (ix) the total number of Book-Entry Transfer Share Options under item (i), the period during which the share options are exercisable, and other information specified by Ordinance of the Competent Ministry. ２　前項の通知があった場合には、当該通知を受けた振替機関は、直ちに、当該通知に係る振替新株予約権の銘柄について、次に掲げる措置を執らなければならない。 (2) Upon being notified as referred to in the preceding paragraph, the Book-Entry Transfer Institution that has been so notified must immediately take the following measures for the issue of Book-Entry Transfer Share Options about which it has been notified: 一　当該振替機関が前項第三号の口座を開設したものである場合には、次に掲げる記載又は記録 (i) create the following entries or records, if the Book-Entry Transfer Institution is the one that opened the account referred to item (iii) of the preceding paragraph: イ　当該口座の前条第三項第三号に掲げる事項を記載し、又は記録する欄（以下この章において「保有欄」という。）における前項第二号の加入者（同号の新株予約権者であるものに限る。）に係る同項第四号の数の増加の記載又は記録 (a) an entry or record showing an increase equal to the number referred to in item (iv) of the preceding paragraph for a Participant as referred to in item (ii) of that paragraph (but only one that is a holder of share options as referred to in that item), in the column of that account where the information set forth in paragraph (3), item (iii) of the preceding Article is entered or recorded (hereinafter referred to as the "holdings column" in this Chapter); ロ　当該口座の前条第三項第四号に掲げる事項を記載し、又は記録する欄（以下この章において「質権欄」という。）における前項第二号の加入者（同号の質権者であるものに限る。）に係る同項第五号の振替新株予約権の数及び当該数のうち新株予約権者ごとの数の増加の記載又は記録 (b) an entry or record showing an increase equal to the number of Book-Entry Transfer Share Options as referred to in item (v) of the preceding paragraph and the number of these options ascribable to each share option holder, for a Participant as referred to in item (ii) of that paragraph (but only one that is a pledgee as referred to in that item), in the column of that account where the information set forth in paragraph (3), item (iv) of the preceding Article is entered or recorded (hereinafter referred to as the "pledge column" in this Chapter); ハ　当該口座の質権欄における前項第六号に掲げる事項の記載又は記録 (c) an entry or record in the pledge column of the account showing the information set forth in item (vi) of the preceding paragraph; ニ　当該口座における前項第七号の信託財産であるものの数の増加の記載又は記録 (d) an entry or record in the account showing an increase equal to the number of Book-Entry Transfer Share Options constituting trust property which is referred to in item (vii) of the preceding paragraph; ホ　当該口座における前項第八号に掲げる事項の記載又は記録 (e) an entry or record in the account showing the information set forth in item (viii) of the preceding paragraph. 二　当該振替機関が前項第三号の口座を開設したものでない場合には、その直近下位機関であって同項第二号の加入者の上位機関であるものの口座の顧客口座における当該加入者に係る同項第四号の数と同項第五号の振替新株予約権の数を合計した数の増加の記載又は記録及び当該直近下位機関に対する同項第一号から第八号までに掲げる事項の通知 (ii) create an entry or record showing an increase equal to the total of the number referred to in item (iv) of the preceding paragraph and the number of Book-Entry Transfer Share Options as referred to in item (v) of that paragraph for a Participant as referred to in item (ii) of that paragraph, in the customer account subdivision in the account of whichever of the Book-Entry Transfer Institution's Immediately Subordinate Institutions is the Superior Institution of the Participant, and notify the Immediately Subordinate Institution of the information set forth in items (i) to (viii) inclusive of that paragraph, if the Book-Entry Transfer Institution is not the one that opened the account referred to item (iii) of the preceding paragraph. ３　前項の規定は、同項第二号（この項において準用する場合を含む。）の通知があった場合における当該通知を受けた口座管理機関について準用する。 (3) If an Account Management Institution is notified as referred to in item (ii) of the pr