Regulations for Enforcement of the Act Against Unjustifiable Premiums and Misleading Representations (Definitions) Article 1 The terms used in this Cabinet Office Order are to be governed by the terms used in the Act Against Unjustifiable Premiums and Misleading Representations (referred to as "the Act" below) and the Order for Enforcement of the Act Against Unjustifiable Premiums and Misleading Representations (Cabinet Order No. 218 of 2009; referred to as "the Order" below). (Public Notice of Public Hearings) Article 2 When seeking to hold a public hearing under the provisions of Article 3, paragraph (1) and Article 6, paragraph (1) of the Act, the Commissioner of the Consumer Affairs Agency must give a public notice by publishing the date and place of the public hearing, the content of the case, and the guidelines for submitting opinions in an Official Gazette or in a daily newspaper that publishes information about current events, at least 14 days before the date of the hearing. (Selection of Speakers at Public Hearings) Article 3 (1) The person who is permitted to state an opinion at a public hearing is selected by the Commissioner of the Consumer Affairs Agency from among those who have submitted opinions pursuant to the provisions of the preceding Article, and the Commissioner notifies the person to that effect. (2) When making the selection referred to in the preceding paragraph, if there are both supporters and opponents of the case, the Commissioner of the Consumer Affairs Agency must do so in a way that prevents the selection to be one-sided. (Requesting Persons to Testify at Public Hearings) Article 4 When the Commissioner of the Consumer Affairs Agency finds it to be necessary, the Commissioner may ask a person with relevant expertise or an official from a relevant administrative organization to state an opinion at a public hearing. (Implementing Public Hearings) Article 5 (1) A public hearing may be presided over by an official of the Consumer Affairs Agency designated by the Commissioner of the Consumer Affair Agency. (2) An official presiding over a public hearing pursuant to the provisions of the preceding paragraph is to prepare a written report that states the matters stated in the items of the following Article and submit the written report to the Commissioner of the Consumer Affairs Agency. (Record of Public Hearings) Article 6 The Commissioner of the Consumer Affairs Agency is to prepare a record stating the following matters regarding a public hearing: (i) the content of the case; (ii) the date and place of the public hearing; (iii) the name, address, and occupation of a person who has stated opinions at a public hearing (for a corporation or other associations, the name, the location of the principal office, and the name of the representative of the corporation or association), and the main points of the opinions; and (iv) other necessary matters. (Procedures for Requesting Submission of Materials Under the Provisions of Article 7, Paragraph (2) or Article 8, Paragraph (3) of the Act) Article 7 (1) When requesting a person to submit materials based on the provisions of Article 7, paragraph (2) or Article 8, paragraph (3) of the Act, the Commissioner of the Consumer Affairs Agency is to do so through the delivery of a document stating the following matters: (i) the name of the business operator; (ii) a representation requesting the submission of materials; and (iii) the due date and place for submitting materials. (2) The period prescribed in Article 7, paragraph (2) and Article 8, paragraph (3) of the Act is the period from the day when the document referred to in the preceding paragraph is delivered until the day on which 15 days have passed from that day; provided, however, that this does not apply if it is found that there are legitimate grounds for the business operator not to submit materials within that period. (Measures Specified by Cabinet Office Order Prescribed in Article 8, Paragraph (2) of the Act) Article 8 The measures specified by Cabinet Office Order prescribed in Article 8, paragraph (2) of the Act are measures of broadly disseminating to general consumers the fact that the representation related to acts subject to administrative monetary penalty falls under one of the items of the proviso to paragraph (1) of that Article, by publishing that fact in a daily newspaper that publishes information about current events, or by other reasonable means that eliminate the risk of unfairly inducing customers and hindering voluntary and rational choice-making by general customers. (Reasonable Method Specified by Cabinet Office Order Prescribed in Article 8, Paragraph (4) of the Act) Article 8-2 The reasonable method specified by Cabinet Office Order prescribed in Article 8, paragraph (4) of the Act is the method of multiplying the amount obtained by dividing the amount of sales specified in paragraph (1) of that Article in the period during which the facts that are to be the basis for calculating the administrative monetary penalty became known out of the periods subject to monetary penalty by the number of days in that period during which the facts may not be known. (Means of Reporting Facts Falling Under Acts Subject to Administrative Monetary Penalty) Article 9 (1) A person who seeks to make a report under the provisions of Article 9 of the Act must submit a written report prepared using Form No. 1 (including an electronic or magnetic record (meaning a record created in electronic form, magnetic form, or other forms that cannot be perceived by the human senses, which are used for information processing by computers; the same applies below) that has recorded the matters required to be entered in the report) to the Commissioner of the Consumer Affairs Agency by any of the following means: (i) bringing the written report in person; (ii) sending the written report by registered mail, correspondence delivery services defined in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002; referred to as the "Correspondence Delivery Act" in paragraph (3)) which a general correspondence delivery operator defined in paragraph (6) of that Article or a specified correspondence delivery operator defined in paragraph (9) of that Article provides and for which the general correspondence delivery operator or the specified correspondence delivery operator records the acceptance and delivery of mail, or by means equivalent to them; or (iii) sending an electronic or magnetic record by using an electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Promotion of Utilizing Information and Communications Technology in Administrative Procedures (Act No. 151 of 2002) (referred to as "electronic or magnetic means" below). (2) The materials indicating the content of the facts falling under the acts subject to administrative monetary penalty are to be attached to the written report referred to in the preceding paragraph. (3) When the written report prescribed in paragraph (1) is submitted by the means stated in item (ii) of that paragraph, the written report is deemed to have been submitted to the Commissioner of the Consumer Affairs Agency, if a person proves by the receipt for mail the date and time the written report has been handed over to an office of Japan Post Co., Ltd. (including simplified post offices prescribed in Article 7, paragraph (1) of the Act on Simplified Post Offices (Act No. 213 of 1949), and limited to those that conduct postal services) by the receipt for mail, on that date and time; if the date and time indicated by the date stamp for the postal item or correspondence mail item defined in Article 2, paragraph (3) of the Correspondence Delivery Act (referred to as the "correspondence mail item" below in this paragraph) is clear, on that date and time; if, for the date and time indicated by the date stamp for the postal item or correspondence mail item defined in Article 2, paragraph (3) of the Correspondence Delivery Act (referred to as the "correspondence mail item" below in this paragraph) only the date is clear and the time is not clear, at 12 p.m. of the day indicated on the date stamp; if there is no indication, or the indication is not clear, at 12 p.m. of the day found to correspond to the day of arrival based on the number of days it normally takes for the postal item or correspondence mail item to be sent. (4) If an electronic or magnetic record prescribed in paragraph (1) is sent by the means referred to in item (iii) of that paragraph, it is deemed that the written report prescribed in that paragraph has been submitted to the Commissioner of the Consumer Affairs Agency when that electronic or magnetic record has been recorded on the file stored in a computer used by the Consumer Affairs Agency. (Means of Applying for Approval of Implementation Plans for Refund Measures) Article 10-1 (1) A person seeking approval for an implementation plan for refund measures pursuant to the provisions of Article 10, paragraph (1) of the Act (referred to as an "applicant" in Article 11, paragraph (1), items (ii) and (iv)) must submit a written application prepared using Form No. 2 (including an electronic or magnetic record that has the matters required to be entered in the written application recorded) to the Commissioner of the Consumer Affairs Agency. (2) The materials stated in each of the following items are to be attached to the written application referred to in the preceding paragraph: (i) when seeking to implement measures of delivering payment instruments other than money, materials demonstrating that the payment instruments related to those measures fall under a prepaid payment instrument issued by an issuer of prepaid payment instruments for third-party business provided for in Article 3, paragraph (7) of the Payment Services Act (Act No. 59 of 2009) which is referred to in item (1), paragraph (1) of that Article, and that the measures satisfy the criteria referred to in the following Article; (ii) materials indicating the matters concerning broad dissemination of information for the persons subject to the planned refund measures to understand the content of the planned refund measures; (iii) materials proving the method of procuring the necessary funds to implement the planned refund measures; and (iv) other materials stating the matters that should serve as a reference for granting the approval referred to in Article 10, paragraph (1) of the Act. (Standards Specified by Cabinet Office Order Prescribed in Article 10, Paragraph (1) of the Act) Article 10-2 The standards specified by Cabinet Office Order as those that may be normally used in the same way as money prescribed in Article 10, paragraph (1) of the Act are those that satisfy all of the following requirements: (i) the fact that the use of the prepaid payment instruments by specified consumers is not difficult in light of the scope of the areas where the prepaid payment instrument may be used and other circumstances; (ii) if a period during which the prepaid payment instruments may be used or the due date for using the prepaid payment instruments has been established, the fact that the period or due date is not extremely short; (iii) the fact that the scope of goods or other property values for which payment of consideration may be made by using the prepaid payment instruments (excluding Japanese currency and foreign currencies) or the scope of services is not extremely limited; and (iv) beyond what is stated in the preceding three items, there is no risk of unfairly harming the interests of specified consumers. (Matters Specified by Cabinet Office Order Prescribed in Article 10, Paragraph (3) of the Act) Article 11 (1) The matters specified by Cabinet Office Order prescribed in Article 10, paragraph (3) of the Act are the following matters: (i) the name of person to whom the refund measures have already been implemented before the person applied for the approval referred to in Article 10, paragraph (1) of the Act (referred to as the "refund measures before the application for approval" in the following paragraph); (ii) the date on which the person prescribed in the preceding item has been delivered goods or has been provided with services related to acts subject to administrative monetary penalty (if the provisions of Article 2, paragraph (1) of the Order apply to the method for calculating the amount of sales prescribed in Article 8, paragraph (1) of the Act of the applicant, the date on which the person prescribed in the preceding item concluded a contract for purchasing goods or providing services related to acts subject to administrative monetary penalty); (iii) the fact that requests prescribed in Article 10, paragraph (1) of the Act have been made by the person provided for in item (i); (iv) when a payment instrument other than money has been delivered, the person provided for in item (i) has given the consent prescribed in Article 10, paragraph (1) of the Act; (v) the purchase price of goods or services for the transactions conducted by the person prescribed in item (i) calculated by the method prescribed in Article 4 of the Order (if applying the provisions of Article 2, paragraph (1) of the Order to the method for calculating the amount of sales prescribed in Article 8, paragraph (1) of the Act for the applicant, the purchase price calculated by the method prescribed in Article 5 of the Order), and the amount obtained by multiplying three one-hundredth to the purchase price; (vi) the day on which money was delivered to the person prescribed in item (i); (vii) the amount of money delivered to the person prescribed in item (i) and the method of calculating the amount; (viii) the means of delivering money to the person prescribed in item (i); and (ix) other matters that should serve as reference. (2) When entering the matters stated in each item of the preceding paragraph to the written application referred to in Article 10, paragraph (1), the materials proving that the refund measures before the application for approval have been implemented (if payment instruments other than money is delivered, including materials proving the matters prescribed in item (iv) of the preceding paragraph). (Method of Making Reports Under the Provisions of Article 10, Paragraph (4) of the Act) Article 12 (1) A person seeking to make a report under the provisions of Article 10, paragraph (4) of the Act (referred to as the "person making a report after application but before approval" in items (ii) and (iv) of the following paragraph) must submit a report prepared using Form No. 3 (including an electronic or magnetic record that has matters that should be entered in the written report recorded) to the Commissioner of the Consumer Affairs Agency. (2) The matters specified by Cabinet Office Order prescribed in Article 10, paragraph (4) of the Act are the following matters: (i) the name of the person who has become subject to the refund measures that have been implemented during the period after applying for the approval referred to in Article 10, paragraph (1) of the Act until the disposition for that application has been rendered (referred to as the "refund measures for the period after application but before approval" in item (8) and the following paragraph); (ii) the day on which the person prescribed in the preceding item has been delivered goods or provided with services related to acts subject to administrative monetary penalty (if applying the provisions of Article 2, paragraph (1) of the Order to the method for calculating the amount of sales prescribed in Article 8, paragraph (1) of the Act for the person making a report after application but before approval, the day on which the person prescribed in the preceding item concluded a contract for the purchase of goods or provision of services related to acts subject to administrative monetary penalty); (iii) the fact that requests prescribed in Article 10, paragraph (1) of the Act have been made by the person prescribed in item (i); (iv) when a payment instrument other than money has been delivered, a person prescribed in item (i) has given the consent prescribed in Article 10, paragraph (1) of the Act; (v) the purchase price of goods or services for the transactions of the person prescribed in item (i) calculated by the method prescribed in Article 4 of the Order (if applying the provisions of Article 2, paragraph (1) of the Order to the method for calculating the amount of sales prescribed in Article 8, paragraph (1) of the Act for the person making a report after the application but before approval, the purchase price calculated by the method prescribed in Article 5 of the Order), and the amount obtained by multiplying three one-hundredth to the purchase price; (vi) the day on which money was delivered to the person prescribed in item (i); (vii) the amount of money delivered to the person prescribed in item (i) and the method of calculating the amount; (viii) the method of delivering money to the person prescribed in item (i); and (ix) the amount of funds required for the refund measures for the period after the application but before approval, and the procurement method of those funds; and (x) other matters that should serve as reference. (3) The materials proving that the refund measures for the period after the application and before approval has been implemented (when a payment instrument other than money is delivered, including materials proving the matters prescribed in item (iv) of the preceding paragraph) and materials proving the procurement method of the funds required to implement those refund measures are to be attached to the written report referred to in paragraph (1). (Period Specified by Cabinet Office Order Prescribed in Article 10, Paragraph (5), Item (iii) of the Act) Article 13 The period specified by Cabinet Office Order prescribed in Article 10, paragraph (5), item (iii) of the Act is the period from the day on which the person who has received a notice under the provisions of Article 15, paragraph (1) of the Act submits a written application referred to in Article 10, paragraph (1) to the Commissioner of the Consumer Affairs Agency until the day on which four months have passed from the submission date (if the provisions apply mutatis mutandis pursuant to Article 10, paragraph (7) of the Act, the day on which one month has passed from the last day of the implementation period of the planned refund measures stated in the written application referred to in Article 10, paragraph (1)). (Method of Applying for Approval to Change Approved Implementation Plans for Refund Measures) Article 14 (1) An approved business operator seeking approval to change the approved implementation plan for refund measures pursuant to the provisions of Article 10, paragraph (6) of the Act must submit an application prepared using Form No. 4 (including an electronic or magnetic record which has the matters that should be stated in the written application recorded) to the Commissioner of the Consumer Affairs Agency. (2) A copy of the materials for the notice of approval under the provisions of Article 10, paragraph (9) of the Act, and other materials that state or have recorded the matters that should serve as a reference in granting the approval referred to in paragraph (6) of that Article are to be attached to the written application referred to in the preceding paragraph. (Method of Making a Report on the Results of Implementation of Approved Implementation Plans for Refund Measures) Article 15 (1) A person seeking to make a report under the provisions of Article 11, paragraph (1) of the Act must submit a report prepared using Form No. 5 (including an electronic or magnetic record that has the matters that should be stated in the written report recorded) to the Commissioner of the Consumer Affairs Agency. (2) The materials stated in each of the following items are to be attached to the report referred to in the preceding paragraph: (i) materials proving that the refund measures implemented after the approval referred to in Article 10, item (1) of the Act has been granted have been implemented in conformity with the approved implementation plan for refund measures (if approval of changes under the provisions of paragraph (6) of that Article has been granted, the changed approved implementation plan for refund measures ; the same applies in the following item and the following Article); (ii) materials proving the implementation status of the broad dissemination of the content of the planned refund measures related to the approved implementation plan for refund measures to the persons to whom those measures are applicable, in order for those persons to understand the content; and (iii) materials proving the procurement method of the funds required for the refund measures implemented after the approval referred to in Article 10, paragraph (1) of the Act has been granted. (Calculation of the Amount of Money Specified by Cabinet Office Order Prescribed in Article 11, Paragraph (2) of the Act) Article 16 (1) The amount calculated pursuant to the provisions of Cabinet Office Order prescribed in Article 11, paragraph (2) of the Act is sum of the amounts stated in the following items, excluding the case specified in the following paragraph: (i) if the amount of money delivered for the refund measures related to the approved implementation plan for refund measures that the approved business operator has implemented (if the approved implementation plan for refund measures states or has recorded the matters prescribed in Article 10, paragraph (3) of the Act, or if a report under the provisions of paragraph (4) of that Article has been made, including the refund measures related to the statement or record of those matters; the same applies in the following item and following paragraph) exceeds the amount equivalent to the purchase price for goods or services for the transactions conducted by the person to whom the refund measures is applicable calculated by the method prescribed by Article 4 of the Order (if the provisions of Article 2, paragraph (1) of the Order apply to the method for calculating the amount of sales prescribed in Article 8, paragraph (1) of the Act related to a person that has made a report under Article 11, paragraph (1) of the Act, the purchase price calculated by the method prescribed in Article 5 of the Order; referred to as the "specified purchase price" below): the amount equivalent to the specified purchase price; and (ii) if the amount of money delivered for the refund measures related to the approved implementation plan for refund measures that the approved business operator has implemented is equal to or less than the amount equivalent to the specified purchase price: the amount of money that is delivered for the refund measures. (2) In the case referred to in Article 12, paragraph (4) of the Act, if there are two or more subsidiaries, etc. succeeding to specified business and two or more of those subsidiaries, etc. succeeding to specified business report the results of refund measures related to the approved implementation plans for refund measures pursuant to the provisions of Article 11, paragraph (1) of the Act (referred to as "refund measures implemented by two or more subsidiaries, etc." below in this paragraph); and the Commissioner of the Consumer Affairs Agency finds that each of the refund measures implemented by those two or more subsidiaries, etc. have been implemented in conformity with the approved implementation plan for refund measures for those two or more subsidiaries, etc. succeeding to specified business pursuant to the provisions of paragraph (2) of that Article, the amount calculated pursuant to Cabinet Office Order prescribed in that paragraph for those two or more subsidiaries, etc. is the sum of the amounts stated in the following items: (i) if the persons subject to the refund measures implemented by those two or more subsidiaries, etc. are the same persons, the amount specified in the following sub-item (a) or (b) in accordance with the category stated in the sub-item (a) or (b): (a) if the amount obtained by adding the amount of money delivered by the refund measures that the two or more subsidiaries, etc. succeeding to specified business are deemed to have implemented pursuant to the provisions of Article 13 of the Order (if there is no such refund measures, the amount is zero) to the sum of the amounts of money delivered by the refund measures taken by those two or more subsidiaries, etc. (excluding the refund measures deemed to be taken by the subsidiaries, etc. succeeding to specified business pursuant to the provisions of that Article) (referred to as the "specified amount delivered" in sub-item (b)) exceeds the amount equivalent to the specified purchase price: the amount equivalent to the specified purchase price; or (b) if the case does not fall under sub-item (a): the amount equivalent to the specified amount delivered; or (ii) if the case does not fall under the preceding item, the amount specified in the following sub-item (a) or (b) in accordance with the category stated in the sub-item (a) or (b): (a) if the amount of money delivered by the refund measures taken by those two or more subsidiaries, etc. exceeds the amount equivalent to the specified purchase price: the amount equivalent to the specified purchase price; or (b) if the case does not fall under sub-item (a): the amount of money delivered by the refund measures taken by the those two or more subsidiaries, etc. (Special Exceptions on Reduction of Amount of Monetary Penalty When There are Two or More Subsidiaries, etc. Succeeding to Specified Business in the Case Referred to in Article 12, Paragraph (4) of the Act) Article 17 (1) In the case referred to in Article 12, paragraph (4) of the Act, when there are two or more subsidiaries, etc. succeeding to specified business, in reducing the amount of the administrative monetary penalty for one or more of those subsidiaries, etc. pursuant to the provisions of Article 11, paragraph (2) of the Act by the amount calculated pursuant to the provisions of the preceding Article, the amount calculated pursuant to the provisions of the preceding Article is to be reduced from the amount of the administrative monetary penalty calculated pursuant to the provisions of Article 8, paragraph (1) and Article 9 of the Act for the subsidiaries, etc. succeeding to specified business excluding the one or more subsidiaries, etc. (referred to as "subsidiaries, etc. succeeding to specified business subject to special exceptions" in the following paragraph). In such a case, if the amount of the administrative monetary penalty after the reduction is less than zero, the amount is zero. (2) Notwithstanding the provisions of Article 8, paragraph (1) of the Act, the Commissioner of the Consumer Affairs Agency is not to order the subsidiaries, etc. succeeding to specified business subject to special exceptions to pay administrative monetary penalty, if the amount of the administrative monetary penalty for those subsidiaries, etc. succeeding to specified business subject to special exceptions calculated pursuant to the provisions of the preceding paragraph is less than ten thousand yen. In such a case, the Commissioner of the Consumer Affairs Agency is to promptly notify the subsidiaries, etc. succeeding to specified business subject to special exceptions to that effect in writing. (Demanding Payment of Administrative Monetary Penalty) Article 18 A written demand referred to in Article 18, paragraph (1) of the Act must be served on the person subject to the demand to pay the administrative monetary penalty. (Order of Allocation When Administrative Monetary Penalty and Arrears are Required to be Paid) Article 19 If arrears are to be collected together with the administrative monetary penalty pursuant to the provisions of Article 18, paragraph (2) of the Act, the amount paid by a business operator is first deemed to have been allocated to the administrative monetary penalty that serves as the basis for calculation of the arrears, until the amount paid reaches the amount of that administrative monetary penalty. (Formalities of Orders to Execute Payment Orders for Administrative Monetary Penalty) Article 20 (1) An order to execute a payment order for administrative monetary penalty under the provisions of Article 19, paragraph (1) of the Act must be issued in writing. (2) A certified copy of the written order referred to in the preceding paragraph must be served on the person subject to the execution of the payment order for administrative monetary penalty. (Identification Cards) Article 21-1 The identification card referred to in Article 25, paragraph (2) of the Act is to be prepared by using Form No. 6. (Procedures for Request of Disclosure of Materials Under the Provisions of Article 35, Paragraph (1) of the Act) Article 21-2 A request under the provisions of Article 35, paragraph (1) of the Act is to be made by delivering a document stating the following matters, or by providing an electronic or magnetic record that has the document recorded: (i) the name and location, and the name of the representative; (ii) the telephone number, email address (letters, numbers, symbols, or other codes for identifying an email user), and facsimile number (limited to if seeking to send or receive the matters using a facsimile machine for the services related to the right to demand cease and desist provided for in Article 13, paragraph (1) of the Consumer Contract Act (Act No. 61 of 2000)); (iii) the name of the business operator; (iv) the fact that it is a request under the provisions of Article 35, paragraph (1) of the Act; (v) the reasons for the request; (vi) the representation of the request for disclosure of materials indicating reasonable grounds; and (vii) the desired method of implementing the disclosure. (Applying for Approval of Agreements and Rules) Article 22 (1) A person seeking approval for an agreement or rules pursuant to the provisions of Article 36, paragraph (1) of the Act must submit one original copy and one duplicate copy of the application for approval of agreement or rules prepared using Form No. 7, and two copies of the agreement or rules to either the Fair Trade Commission, or the Commissioner of the Consumer Affairs Agency. (2) The person prescribed in the preceding paragraph may provide the matters required to be stated in the documents under the provisions of that paragraph by electronic or magnetic means, in lieu of submitting those documents. In such a case, the person prescribed in that paragraph is deemed to have submitted the documents. (Public Notice of Dispositions Related to Agreements and Rules) Article 23 (1) Public notice of the approval of an agreement or rules under the provisions of Article 36, paragraph (4) of the Act is to be issued by stating the following matters in an Official Gazette: (i) the fact that approval has been granted; (ii) the type of business concerning the agreement or rules; (iii) the content of the agreement or rules; and (iv) the grounds for approval. (2) Public notice of the revocation of approval of an agreement or rules under the provisions of Article 36, paragraph (4) of the Act is to be made by stating the following matters in an Official Gazette: (i) an indication that approval has been revoked; (ii) the type of business related to the agreement or rule; and (iii) the grounds for the revocation. (Notification of the Person that Should Receive a Notice) Article 24 A person that has received the approval for the agreement or rules must notify either the Fair Trade Commission or the Commissioner of the Consumer Affairs Agency of the name and address of the person that should be notified the matters concerning the approval. (Preparing Materials to be Submitted to the Fair Trade Commission or the Commissioner of the Consumer Affairs Agency) Article 25 The materials to be submitted to the Fair Trade Commission or the Commissioner of the Consumer Affairs Agency pursuant to the provisions of this Cabinet Office Order are to be prepared in Japanese. Supplementary Provisions [Cabinet Office Order No. 54 of 2024] This Cabinet Office Order comes into effect on the date of enforcement of the Act Partially Amending the Act Against Unjustifiable Premiums and Misleading Representations. Form No.1 Omitted Form No.2 Omitted Form No.3 Omitted Form No.4 Omitted Form No.5 Omitted Form No.6 Omitted Form No.7 Omitted