財務諸表等の監査証明に関する内閣府令（昭和三十二年三月二十八日大蔵省令第十二号）
Cabinet Office Order on Audit Certification of Financial Statements (Order of the Ministry of Finance No. 12 of March 28, 1957)
（昭和三十二年大蔵省令第十二号）
(Order of the Ministry of Finance No. 12 of 1957)
証券取引法（昭和二十三年法律第二十五号）第百九十三条の二の規定に基き、及び同条の規定を実施するため、財務書類の監査証明に関する規則（昭和二十六年証券取引委員会規則第四号）の全部を改正する省令を次のように定める。
Pursuant to the provisions of Article 193-2 of the Securities and Exchange Act (Act No. 25 of 1948) and in order to enforce those provisions of that Article, a Ministerial Order Amending All the Rules on Audit Certification of Financial Documents (Securities and Exchange Commission Rule No. 4 of 1951) is hereby established as follows.
（監査証明を受けなければならない財務計算に関する書類の範囲）
(Scope of Documents on Financial Calculations Subject to Audit Certification)
第一条　金融商品取引法（昭和二十三年法律第二十五号。以下「法」という。）第百九十三条の二第一項に規定する内閣府令で定めるものは、次に掲げる書類（財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号。以下「財務諸表等規則」という。）第八条の十七第一項第十一号（財務諸表等規則第二百二十八条において準用する場合を含む。）及び連結財務諸表の用語、様式及び作成方法に関する規則（昭和五十一年大蔵省令第二十八号。以下「連結財務諸表規則」という。）第十五条の十二第一項第十二号（連結財務諸表規則第二百十四条において準用する場合を含む。）に掲げる事項の注記を除く。）とする。
Article 1 The documents specified by Cabinet Office Order, as specified in Article 193-2, paragraph (1) of the Financial Instruments and Exchange Act (Act No. 25 of 1948, hereinafter referred to as the "Act"), are the following documents (excluding the explanatory notes set forth in Article 8-17, paragraph (1), item (xi) of the Regulation on Terminology, Forms, and Preparation Methods of Financial Statements (Order of the Ministry of Finance No. 59 of 1963; hereinafter referred to as the "Regulation on Financial Statements") (including as applied mutatis mutandis pursuant to Article 228 of the Regulation on Financial Statements), and those set forth in Article 15-12, paragraph (1), item (xii) of the Regulation on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements (Order of the Ministry of Finance No. 28 of 1976; hereinafter referred to as the "Regulation on Consolidated Financial Statements") (including as applied mutatis mutandis pursuant to Article 214 of the Regulation on Consolidated Financial Statements)):
一　法第五条第一項（同条第五項において準用する場合を含む。以下この条及び第四条第六項において同じ。）の規定により提出される届出書に含まれる財務諸表（財務諸表等規則第一条第一項第一号に規定する財務諸表をいう。以下同じ。）又は財務書類（財務諸表等規則第三百二十八条の規定により外国会社が提出する財務書類をいう。以下同じ。）のうち、特定有価証券（法第五条第一項に規定する特定有価証券をいう。以下この号において同じ。）以外の有価証券に係るものにあつては最近事業年度及びその直前事業年度、特定有価証券に係るものにあつては最近特定期間（法第二十四条第五項において準用する同条第一項に規定する特定期間をいう。以下この号において同じ。）及びその直前特定期間に係るもの（届出書に含まれる最近事業年度又は特定期間（以下この条において「事業年度等」という。）及びその直前事業年度等に係る財務諸表又は財務書類（以下この号において「書類」という。）のうち、従前において、法第五条第一項又は第二十四条第一項若しくは第三項（これらの規定を同条第五項において準用する場合を含む。以下この条及び第四条第六項において同じ。）の規定により提出された届出書又は有価証券報告書に含まれた書類と同一の内容のものを除く。）
(i) those from among the financial statements (meaning financial statements as specified in Article 1, paragraph (1), item (i) of the Regulation on Financial Statements; the same applies hereinafter) or the financial documents (meaning financial documents submitted by a foreign company pursuant to the provisions of Article 328 of the Regulation on Financial Statements; the same applies hereinafter) contained in a written notice to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to paragraph (5) of that Article; hereinafter the same applies in this Article and Article 4, paragraph (6)), those for the most recent business year and the immediately preceding business year if they are related to securities other than regulated securities (meaning regulated securities as specified in Article 5, paragraph (1) of that Act; hereinafter the same applies in this item) and those for the most recent specified period (meaning a specified period as specified in Article 24, paragraph (1) of the Act as applied mutatis mutandis pursuant to paragraph (5) of that Article; hereinafter the same applies in this item) and the immediately preceding specified period if they are related to regulated securities (excluding financial statements or the financial documents (hereinafter referred to as "documents" in this item) of the most recent business year or specified period (hereinafter referred to as the "business year, etc." in this Article) and the immediately preceding business year, etc. contained in a written notice, which have the same contents as the documents contained in any of a written notice or annual securities report submitted previously pursuant to the provisions of Article 5, paragraph (1) or Article 24, paragraph (1) or (3) of the Act (including the case where these provisions are applied mutatis mutandis pursuant to paragraph (5) of that Article; hereinafter the same applies in this Article and Article 4, paragraph (6)));
二　法第五条第一項の規定により提出される届出書に含まれる第一種中間財務諸表（財務諸表等規則第一条第一項第二号に規定する第一種中間財務諸表をいう。以下同じ。）（届出書に含まれる第一種中間財務諸表のうち、従前において、法第五条第一項又は第二十四条の五第一項の規定により提出された届出書又は半期報告書に含まれた第一種中間財務諸表と同一の内容のものを除く。）
(ii) the type-1 interim financial statements (meaning the type-1 interim financial statements as specified in Article 1, paragraph (1), item (ii) of the Regulation on Financial Statements; the same applies hereinafter) contained in a written notice to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act (excluding type-1 interim financial statements contained in the written notice which have the same contents as the type-1 interim financial statements contained in any of a written notice or semiannual securities report submitted previously pursuant to the provisions of Article 5, paragraph (1) or Article 24-5, paragraph (1) of the Act);
三　法第五条第一項の規定により提出される届出書に含まれる第二種中間財務諸表（財務諸表等規則第一条第一項第三号に規定する第二種中間財務諸表をいう。以下同じ。）（届出書に含まれる第二種中間財務諸表のうち、従前において、法第五条第一項又は第二十四条の五第一項（同条第三項において準用する場合を含む。第五号、第九号及び第十号を除き、以下この条において同じ。）の規定により提出された届出書又は半期報告書に含まれた第二種中間財務諸表と同一の内容のものを除く。）
(iii) the type-2 interim financial statements (meaning the type-2 interim financial statements as specified in Article 1, paragraph (1), item (iii) of the Regulation on Financial Statements; the same applies hereinafter) contained in a written notice to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act (excluding type-2 interim financial statements contained in a written notice which have the same contents as the type-2 interim financial statements contained in any of a written notice or semiannual securities report submitted previously pursuant to the provisions of Article 5, paragraph (1), or Article 24-5, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article; hereinafter the same applies in this Article except in item (v), item (ix) and item (x)));
四　法第五条第一項の規定により提出される届出書に含まれる連結財務諸表（連結財務諸表規則第一条第一項第一号に規定する連結財務諸表をいう。以下同じ。）（届出書に含まれる連結財務諸表のうち、従前において、法第五条第一項又は第二十四条第一項若しくは第三項の規定により提出された届出書又は有価証券報告書に含まれた連結財務諸表と同一の内容のものを除く。）
(iv) the consolidated financial statements (meaning the consolidated financial statements as specified in Article 1, paragraph (1), item (i) of the Regulation on Consolidated Financial Statements; the same applies hereinafter) contained in a written notice to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act (excluding consolidated financial statements contained in a written notice which have the same contents as the consolidated financial statements contained in any of a written notice or annual securities report submitted previously pursuant to the provisions of Article 5, paragraph (1) or Article 24, paragraph (1) or (3) of the Act);
五　法第五条第一項の規定により提出される届出書に含まれる第一種中間連結財務諸表（連結財務諸表規則第一条第一項第二号に規定する第一種中間連結財務諸表をいう。以下同じ。）（届出書に含まれる第一種中間連結財務諸表のうち、従前において、法第五条第一項又は第二十四条の五第一項の規定により提出された届出書又は半期報告書に含まれた第一種中間連結財務諸表と同一の内容のものを除く。）
(v) the type-1 interim consolidated financial statements (meaning the type-1 interim consolidated financial statements as specified in Article 1, paragraph (1), item (ii) of the Regulation on Consolidated Financial Statements; the same applies hereinafter) contained in a written notice to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act (excluding type-1 interim consolidated financial statements contained in a written notice which have the same contents as the type-1 interim consolidated financial statements contained in any of a written notice or semiannual securities report submitted previously pursuant to the provisions of Article 5, paragraph (1) or Article 24-5, paragraph (1) of the Act);
六　法第五条第一項の規定により提出される届出書に含まれる第二種中間連結財務諸表（連結財務諸表規則第一条第一項第三号に規定する第二種中間連結財務諸表をいう。以下同じ。）（届出書に含まれる第二種中間連結財務諸表のうち、従前において、法第五条第一項又は第二十四条の五第一項の規定により提出された届出書又は半期報告書に含まれた第二種中間連結財務諸表と同一の内容のものを除く。）
(vi) the type-2 interim consolidated financial statements (meaning the type-2 interim consolidated financial statements as specified in Article 1, paragraph (1), item (iii) of the Regulation on Consolidated Financial Statements; the same applies hereinafter) contained in a written notice to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act (excluding type-2 interim consolidated financial statements contained in a written notice which have the same contents as the type-2 interim consolidated financial statements contained in any of a written notice or semiannual securities reports submitted previously pursuant to the provisions of Article 5, paragraph (1), or Article 24-5, paragraph (1) of the Act);
七　法第二十四条第一項又は第三項の規定により提出される有価証券報告書に含まれる財務諸表又は財務書類（以下この号において「書類」という。）のうち、最近事業年度等及びその直前事業年度等に係るもの（同条第一項の規定により提出される有価証券報告書に含まれる書類のうち、従前において、法第五条第一項の規定により提出された届出書に含まれた書類と同一の内容のものを除く。）
(vii) the financial statements or the financial documents (hereinafter referred to as "documents" in this item) for the most recent business year, etc. and the immediately preceding business year, etc. contained in an annual securities report to be submitted pursuant to the provisions of Article 24, paragraph (1) or (3) of the Act (excluding documents contained in an annual securities report to be submitted pursuant to the provisions of paragraph (1) of that Article which have the same contents as the documents contained in a written notice submitted previously pursuant to the provisions of Article 5, paragraph (1) of the Act);
八　法第二十四条第一項又は第三項の規定により提出される有価証券報告書に含まれる連結財務諸表（同条第一項の規定により提出される有価証券報告書に含まれる連結財務諸表のうち、従前において、法第五条第一項の規定により提出された届出書に含まれた連結財務諸表と同一の内容のものを除く。）
(viii) the consolidated financial statements contained in an annual securities report to be submitted pursuant to the provisions of Article 24, paragraph (1) or (3) of the Act (excluding consolidated financial statements contained in an annual securities report to be submitted pursuant to the provisions of paragraph (1) of that Article which have the same contents as the consolidated financial statements contained in a written notice submitted previously pursuant to the provisions of Article 5, paragraph (1) of the Act);
九　法第二十四条の五第一項の規定により提出される半期報告書に含まれる第一種中間財務諸表（半期報告書に含まれる第一種中間財務諸表のうち、従前において、法第五条第一項の規定により提出された届出書に含まれた第一種中間財務諸表と同一の内容のものを除く。）
(ix) the type-1 interim financial statements contained in a semiannual securities report to be submitted pursuant to the provisions of Article 24-5, paragraph (1) of the Act (excluding type-1 interim financial statements contained in a semiannual securities report which have the same contents as the type-1 interim financial statements contained in a written notice submitted previously pursuant to the provisions of Article 5, paragraph (1) of the Act);
十　法第二十四条の五第一項の規定により提出される半期報告書に含まれる第一種中間連結財務諸表（半期報告書に含まれる第一種中間連結財務諸表のうち、従前において、法第五条第一項の規定により提出された届出書に含まれた第一種中間連結財務諸表と同一の内容のものを除く。）
(x) the type-1 interim consolidated financial statements contained in a semiannual securities report to be submitted pursuant to the provisions of Article 24-5, paragraph (1) of the Act (excluding type-1 interim consolidated financial statements contained in a semiannual securities report which have the same contents as the type-1 interim consolidated financial statements contained in a written notice submitted previously pursuant to the provisions of Article 5, paragraph (1) of the Act);
十一　法第二十四条の五第一項の規定により提出される半期報告書に含まれる第二種中間財務諸表（半期報告書に含まれる第二種中間財務諸表のうち、従前において、法第五条第一項の規定により提出された届出書に含まれた第二種中間財務諸表と同一の内容のものを除く。）
(xi) the type-2 interim financial statements contained in a semiannual securities report to be submitted pursuant to the provisions of Article 24-5, paragraph (1) of the Act (excluding type-2 interim financial statements contained in a semiannual securities report which have the same contents as the type-2 interim financial statements contained in a written notice submitted previously pursuant to the provisions of Article 5, paragraph (1) of the Act);
十二　法第二十四条の五第一項の規定により提出される半期報告書に含まれる第二種中間連結財務諸表（半期報告書に含まれる第二種中間連結財務諸表のうち、従前において、法第五条第一項の規定により提出された届出書に含まれた第二種中間連結財務諸表と同一の内容のものを除く。）
(xii) the type-2 interim consolidated financial statements contained in a semiannual securities report to be submitted pursuant to the provisions of Article 24-5, paragraph (1) of the Act (excluding type-2 interim consolidated financial statements contained in a semiannual securities report which have the same contents as the type-2 interim consolidated financial statements contained in a written notice submitted previously pursuant to the provisions of Article 5, paragraph (1) of the Act);
十三　法第七条第一項、第九条第一項又は第十条第一項（これらの規定を第二十四条の二第一項及び第二十四条の五第五項において準用する場合を含む。）の規定により提出される訂正届出書又は訂正報告書による訂正後の前各号に掲げる書類
(xiii) documents referred to in any of the preceding items after amendment by an amendment notice or an amendment report to be submitted pursuant to the provisions of Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) of the Act (including the case where these provisions are applied mutatis mutandis pursuant to Article 24-2, paragraph (1) and Article 24-5, paragraph (5) of the Act);
十四　法第二十七条において準用する法第五条第一項の規定により提出される届出書、法第二十七条において準用する法第二十四条第一項又は第三項（これらの規定を法第二十七条において準用する法第二十四条第五項において準用する場合を含む。）の規定により提出される有価証券報告書及び法第二十七条において準用する法第二十四条の五第一項の規定により提出される半期報告書に含まれる第一号から第十二号までに掲げる書類又はこれらに相当する書類
(xiv) the documents referred to in item (i) to item (xii) or documents equivalent thereto contained in a written notice to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, in an annual securities report to be submitted pursuant to the provisions of Article 24, paragraph (1) or (3) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act (including the case where these provisions are applied mutatis mutandis pursuant to Article 24, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act), and in a semiannual securities report to be submitted pursuant to the provisions of Article 24-5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act; and
十五　法第二十七条において準用する法第七条第一項、第九条第一項又は第十条第一項（これらの規定を法第二十七条において準用する法第二十四条の二第一項及び第二十四条の五第五項において準用する場合を含む。）の規定により提出される訂正届出書又は訂正報告書による訂正後の前号に掲げる書類
(xv) documents referred to in the preceding item after amendment by an amendment notice or an amendment report to be submitted pursuant to the provisions of Article 7, paragraph (1), Article 9, paragraph (1), or Article 10, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act (including the case where these provisions are applied mutatis mutandis pursuant to Article 24-2, paragraph (1) and Article 24-5, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act).
（監査証明に相当すると認められる証明）
(Certification Deemed to Be Equivalent to Audit Certification)
第一条の二　法第百九十三条の二第一項第一号に規定する内閣府令で定めるところにより監査証明に相当すると認められる証明を受けた場合は、外国監査法人等（公認会計士法（昭和二十三年法律第百三号）第一条の三第七項に規定する外国監査法人等をいう。）から外国会社等財務書類（同法第三十四条の三十五第一項に規定する外国会社等財務書類をいう。）について同法第二条第一項の業務に相当すると認められる業務の提供を受けることにより、監査証明に相当すると認められる証明を受けた場合とする。
Article 1-2 The case where a company underwent a certification that is deemed equivalent to an audit certification pursuant to the provisions of Cabinet Office Order as specified in Article 193-2, paragraph (1), item (i) of the Act is the case where a company underwent a certification that is deemed equivalent to an audit certification by way of accepting an offer of the service that is deemed equivalent to the service referred to in Article 2, paragraph (1) of the Certified Public Accountants Act (Act No. 103 of 1948) made by a foreign audit corporation etc. (meaning a foreign audit corporation, etc. as specified in Article 1-3, paragraph (7) of that Act) for financial documents of a foreign company, etc. (meaning financial documents of a foreign company, etc. as specified in Article 34-35, paragraph (1) of that Act).
（監査証明を受けることを要しない旨の承認）
(Approval of Exemption from the Requirements to Receive Audit Certification)
第一条の三　第一条各号に規定する書類を提出する会社（財務諸表等規則第一条第一項に規定する指定法人を含む。以下同じ。）が法第百九十三条の二第一項第三号に規定する承認を受けようとする場合には、当該書類に係る承認申請書を当該書類を提出すべき財務局長等（企業内容等の開示に関する内閣府令（昭和四十八年大蔵省令第五号。以下「開示府令」という。）第二十条（第三項を除く。）又は特定有価証券の内容等の開示に関する内閣府令（平成五年大蔵省令第二十二号）第三十条の規定により当該書類を提出すべき財務局長又は福岡財務支局長をいう。第五条において同じ。）に提出しなければならない。
Article 1-3 If a company (including a designated corporation as specified in Article 1, paragraph (1) of the Regulation on Financial Statements; the same applies hereinafter) submitting the documents specified in the items of Article 1 intends to receive the approval specified in Article 193-2, paragraph (1), item (iii) of the Act, the company must submit a written application for approval for the documents to the Director-General of a Local Finance Bureau, etc. (meaning the Director-General of a Local Finance Bureau or the Director-General of the Fukuoka Local Finance Branch Bureau to whom the documents are to be submitted pursuant to the provisions of Article 20 (excluding paragraph (3)) of the Cabinet Office Order on Disclosure of Corporate Affairs (Order of the Ministry of Finance No. 5 of 1973; hereinafter referred to as the "Cabinet Office Order on Disclosure") or pursuant to the provisions of Article 30 of the Cabinet Office Order on Disclosure of Information on Regulated Securities (Order of the Ministry of Finance No. 22 of 1993); hereinafter the same applies in Article 5).
（公認会計士又は監査法人と被監査会社等との特別の利害関係）
(Relationship Between a Certified Public Accountant or an Audit Corporation and an Audited Company, etc. Which is a Special Interested Party)
第二条　法第百九十三条の二第四項に規定する公認会計士（公認会計士法第十六条の二第五項に規定する外国公認会計士を含む。以下同じ。）に係る内閣府令で定めるものは、次のいずれかに該当する場合における関係とする。ただし、第六号については、連結財務諸表等（連結財務諸表、第一種中間連結財務諸表又は第二種中間連結財務諸表をいう。次項において同じ。）の法第百九十三条の二第一項の監査証明（以下「監査証明」という。）に関する場合に限る。
Article 2 (1) What is specified by Cabinet Office Order concerning a certified public accountant (including a foreign certified public accountant as specified in Article 16-2, paragraph (5) of the Certified Public Accountants Act; the same applies hereinafter) as specified in Article 193-2, paragraph (4) of the Act is the relationship in a case that falls under any of the following items; provided, however, that with regard to item (vi), the relationship is limited to those in a case relating to the audit certification referred to in Article 193-2, paragraph (1) of the Act (hereinafter referred to as the "audit certification") for consolidated financial statements, etc. (meaning consolidated financial statements, type-1 interim consolidated financial statements, or type-2 interim consolidated financial statements; the same applies in the following paragraph):
一　公認会計士法第二十四条第一項又は第三項（これらの規定を同法第十六条の二第六項において準用する場合を含む。）に規定する関係を有する場合
(i) the case where a special interested party has the relationship with another one as specified in Article 24, paragraph (1) or (3) of the Certified Public Accountants Act (including as applied mutatis mutandis pursuant to Article 16-2, paragraph (6) of that Act);
二　公認会計士法第二十四条の二（同法第十六条の二第六項において準用する場合を含む。）の規定により同法第二条第一項の業務を行つてはならない場合
(ii) the cases where, pursuant to the provisions of Article 24-2 of the Certified Public Accountants Act (including as applied mutatis mutandis pursuant to Article 16-2, paragraph (6) of that Act), the services referred to in Article 2, paragraph (1) of that Act may not be provided;
三　公認会計士法第二十四条の三第一項（同法第十六条の二第六項において準用する場合を含む。）の規定により同法第二十四条の三第三項に規定する監査関連業務を行つてはならない場合
(iii) the cases where, pursuant to the provisions of Article 24-3, paragraph (1) of the Certified Public Accountants Act (including as applied mutatis mutandis pursuant to Article 16-2, paragraph (6) of that Act), the audit-related services specified in Article 24-3, paragraph (3) of that Act may not be provided;
四　監査証明を受けようとする会社その他の者（以下「被監査会社等」という。）について行う監査に補助者として従事する者（以下「補助者」という。）が、公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令（昭和二十七年政令第三百四十三号）第七条第一項第一号、第四号から第六号まで、第八号若しくは第九号に規定する関係を有する場合
(iv) the cases where a person who is engaged in the audit of the company or any other person that intends to receive an audit certification (hereinafter referred to as the "audited company, etc.") as an assistant (hereinafter referred to as an "assistant") has the relationship as specified in Article 24, paragraph (1), item (i) or item (ii), or paragraph (3) of the Certified Public Accountants Act, or in Article 7, paragraph (1), item (i), item (iv) to item (vi), item (viii) or item (ix) of the Order for Enforcement of the Certified Public Accountants Act (Cabinet Order No. 343 of 1952);
五　公認会計士の二親等以内の親族が、公認会計士法第二十四条第一項第一号又は公認会計士法施行令第七条第一項第一号に規定する関係を有する場合
(v) the cases where any relative within the second degree of a certified public accountant has any of the relationships as specified in Article 24, paragraph (1), item (i) of the Certified Public Accountants Act or in Article 7, paragraph (1), item (i) of the Order for Enforcement of the Certified Public Accountants Act; or
六　公認会計士若しくはその配偶者又は補助者が、被監査会社等の連結子会社（連結財務諸表規則第二条第四号に規定する連結子会社をいい、被監査会社等が外国会社（開示府令第一条第二十号の四に規定する外国会社をいう。以下この号及び第四条第一項第一号リにおいて同じ。）である場合にあつてはこれに相当する会社をいう。次項及び第四条第一項第一号リにおいて同じ。）又は持分法適用会社（連結財務諸表規則第二条第八号に規定する持分法が適用される非連結子会社（同条第六号に規定する非連結子会社をいう。同項第一号リにおいて同じ。）又は関連会社（同条第七号に規定する関連会社をいう。）をいい、被監査会社等が外国会社である場合にあつてはこれらに相当する会社をいう。次項において同じ。）との間に公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令第七条第一項第一号若しくは第四号から第七号まで（補助者にあつては、同号を除く。）に規定する関係を有する場合
(vi) the cases where a certified public accountant, the accountant's spouse or assistant has any of the relationships specified in Article 24, paragraph (1), item (i) or item (ii), or paragraph (3) of the Certified Public Accountants Act, or in Article 7, paragraph (1), item (i) or item (iv) to item (vii) of the Order for Enforcement of the Certified Public Accountants Act (with regard to an assistant, excluding item (vii) of that paragraph) with a consolidated subsidiary company (meaning a consolidated subsidiary company as specified in Article 2, item (iv) of the Regulation on Consolidated Financial Statements, and if an audited company, etc. is a foreign company (meaning a foreign company as specified in Article 1, item (xx)-4 of the Cabinet Office Order on Disclosure; the same applies in this item and Article 4, paragraph (1), item (i), (i)), this means any company equivalent to a consolidated subsidiary company; the same applies in the following paragraph and Article 4, paragraph (1), item (i), (i)) or with an equity method affiliate (meaning a non-consolidated subsidiary company (meaning a non-consolidated subsidiary company specified in Article 2, item (vi) of the Regulation on Consolidated Financial Statements; the same applies in Article 4, paragraph (1), item (i), (i)) or an affiliated company (meaning an affiliated company specified in Article 2, item (vii) of the Regulation on Consolidated Financial Statements) to which the equity method specified in Article 2, item (viii) of the Regulation on Consolidated Financial Statements is applied, and if the audited company, etc. is a foreign company, this means any company equivalent to a non-consolidated subsidiary company; the same applies in the following paragraph) of the audited company, etc.
２　法第百九十三条の二第四項に規定する監査法人に係る内閣府令で定めるものは、次のいずれかに該当する場合における関係とする。ただし、第六号から第九号までについては、連結財務諸表等の監査証明に関する場合に限る。
(2) What is specified by Cabinet Office Order concerning audit corporations, specified in Article 193-2, paragraph (4) of the Act, is the relationships in the cases which fall under any of the following items; provided, however, that the relationships are limited to those in cases concerning the audit certification of consolidated financial statements, etc. with regard to item (vi) to item (ix):
一　公認会計士法第三十四条の十一第一項に規定する関係を有する場合
(i) the case where an audit corporation has the relationship specified in Article 34-11, paragraph (1) of the Certified Public Accountants Act;
二　公認会計士法第三十四条の十一の二第一項又は第二項の規定により同法第二条第一項の業務を行つてはならない場合
(ii) the case where the business referred to in Article 2, paragraph (1) of the Certified Public Accountants Act may not be carried out pursuant to the provisions of Article 34-11-2, paragraph (1) or (2) of that Act;
三　被監査会社等についての監査証明に係る業務を執行する監査法人の社員又はその配偶者が、公認会計士法第三十四条の十一第三項に規定する関係を有する場合
(iii) the case where a partner of an audit corporation who provides the service of the audit certification for the audited company, etc. or the partner's spouse has the relationship specified in Article 34-11, paragraph (3) of the Certified Public Accountants Act;
四　補助者が、公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令第七条第一項第一号、第四号から第六号まで、第八号若しくは第九号に規定する関係を有する場合
(iv) the case where an assistant has any of the relationships as specified in Article 24, paragraph (1), item (i) or item (ii) or paragraph (3) of the Certified Public Accountants Act, or in Article 7, paragraph (1), item (i), item (iv) to item (vi), item (viii) or item (ix) of the Order for Enforcement of the Certified Public Accountants Act;
五　被監査会社等についての監査証明に係る業務を執行する監査法人の社員の二親等以内の親族が、公認会計士法第二十四条第一項第一号又は公認会計士法施行令第七条第一項第一号に規定する関係を有する場合
(v) the case where any relative within the second degree of a partner of an audit corporation who provides the service of the audit certification for the audited company, etc. has any of the relationships specified in Article 24, paragraph (1), item (i) of the Certified Public Accountants Act or in Article 7, paragraph (1), item (i) of the Order for Enforcement of the Certified Public Accountants Act;
六　監査法人が、被監査会社等の連結子会社又は持分法適用会社との間に公認会計士法第三十四条の十一第一項第一号又は公認会計士法施行令第十五条第一号から第三号までに規定する関係を有する場合
(vi) the case where an audit corporation has any of the relationships specified in Article 34-11, paragraph (1), item (i) of the Certified Public Accountants Act or in Article 15, item (i) to item (iii) of the Order for Enforcement of the Certified Public Accountants Act with a consolidated subsidiary company or an equity method affiliate of the audited company, etc.;
七　被監査会社等についての監査証明に係る業務を執行する監査法人の社員若しくはその配偶者又は補助者が、被監査会社等の連結子会社又は持分法適用会社との間に公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令第七条第一項第一号若しくは第四号から第七号まで（補助者にあつては、同号を除く。）に規定する関係を有する場合
(vii) the case where a partner of an audit corporation who provides the service of the audit certification for the audited company, etc. or the partner's spouse or assistant has any of the relationships specified in Article 24, paragraph (1), item (i) or item (ii), or paragraph (3) of the Certified Public Accountants Act, or in Article 7, paragraph (1), item (i) or item (iv) to item (vii) of the Order for Enforcement of the Certified Public Accountants Act (with regard to an assistant, excluding item (vii) of that paragraph) with a consolidated subsidiary company or an equity method affiliate of the audited company, etc.;
八　監査法人の社員のうちに、被監査会社等の持分法適用会社の取締役、執行役、監査役若しくは使用人である者がある場合又は被監査会社等の連結子会社若しくは持分法適用会社との間に、公認会計士法施行令第十五条第五号に規定する関係を有する者がある場合
(viii) the case where any of the partners of an audit corporation is a person who serves as a director, executive officer, company auditor, or employee of an equity method affiliate of the audited company, etc., or a person who has any of the relationships specified in Article 15, item (v) of the Order for Enforcement of the Certified Public Accountants Act with a consolidated subsidiary company or an equity method affiliate of the audited company, etc.; or
九　監査法人の社員の半数以上の者が、本人又はその配偶者につき、被監査会社等の連結子会社又は持分法適用会社との間に公認会計士法第二十四条第一項第一号若しくは第二号若しくは第三項又は公認会計士法施行令第七条第一項第一号若しくは第四号から第七号までに規定する関係を有する場合
(ix) the case where more than half of the partners of an audit corporation have, with regard to themselves or their spouses, the relationships specified in Article 24, paragraph (1), item (i) or item (ii), or paragraph (3) of the Certified Public Accountants Act or in Article 7, paragraph (1), item (i) or item (iv) to item (vii) of the Order for Enforcement of the Certified Public Accountants Act with a consolidated subsidiary company or an equity method affiliate of the audited company, etc.
（監査証明の手続）
(Audit Certification Procedures)
第三条　財務諸表、財務書類又は連結財務諸表（以下「財務諸表等」という。）の監査証明は、財務諸表等の監査を実施した公認会計士又は監査法人が作成する監査報告書（その作成に代えて電磁的記録（法第十三条第五項に規定する電磁的記録をいう。以下同じ。）の作成がされている場合における当該電磁的記録を含む。以下同じ。）により、第二種中間財務諸表又は第二種中間連結財務諸表（以下「第二種中間財務諸表等」という。）の監査証明は、第二種中間財務諸表等の監査（以下「中間監査」という。）を実施した公認会計士又は監査法人が作成する中間監査報告書（その作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。以下同じ。）により、第一種中間財務諸表又は第一種連結中間財務諸表（以下「第一種中間財務諸表等」という。）の監査証明は、第一種中間財務諸表等の監査（以下「期中レビュー」という。）を実施した公認会計士又は監査法人が作成する期中レビュー報告書（その作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。以下同じ。）により行うものとする。
Article 3 (1) The audit certification of financial statements, financial documents, or consolidated financial statements (hereinafter referred to as "financial statements, etc.") is to be performed based on an audit report prepared by the certified public accountant or the audit corporation that has carried out the audit of the financial statements, etc. (if an electronic or magnetic record (meaning the electronic or magnetic record specified in Article 13, paragraph (5) of the Act; the same applies hereinafter) is prepared in lieu of a written audit report, including the electronic or magnetic record; the same applies hereinafter), the audit certification of type-2 interim financial statements or type-2 interim consolidated financial statements (hereinafter referred to as "type-2 interim financial statements, etc.") is to be performed based on an interim audit report prepared by the certified public accountant or the audit corporation that has carried out the audit of the type-2 interim financial statements, etc. (hereinafter referred to as "interim audit") (if an electronic or magnetic record is prepared in lieu of a written interim audit report, including the electronic or magnetic record; the same applies hereinafter), and the audit certification of type-1 interim financial statements or type-1 interim consolidated financial statements (hereinafter referred to as "type-1 interim financial statements, etc.") is to be performed based on a review report during the period prepared by the certified public accountant or the audit corporation that has carried out the audit of the type-1 interim financial statements, etc. (hereinafter referred to as a "review during the period") (if an electronic or magnetic record is prepared in lieu of a written review report during the period, including the electronic or magnetic record; the same applies hereinafter).
２　前項に規定する監査報告書、中間監査報告書及び期中レビュー報告書に係る電磁的記録は、作成者の署名に代わる措置として、作成者による電子署名（電子署名及び認証業務に関する法律（平成十二年法律第百二号）第二条第一項の電子署名をいう。）が行われているものでなければならない。
(2) An electronic or magnetic record prepared in lieu of a written audit report, written interim audit report, and written review report during the period as specified in the preceding paragraph must be provided with an electronic signature (meaning an electronic signature referred to in Article 2, paragraph (1) of the Act on Electronic Signatures and Certification Business (Act No. 102 of 2000) by the preparer as a measure in lieu of the signing by the preparer.
３　第一項の監査報告書、中間監査報告書又は期中レビュー報告書は、一般に公正妥当と認められる監査に関する基準及び慣行に従つて実施された監査、中間監査又は期中レビューの結果に基づいて作成されなければならない。
(3) The audit report, the interim audit report, or the review report during the period referred to in paragraph (1) must be prepared based on the results of the audit, the interim audit or the review during the period that has been conducted in accordance with the auditing standards and practices that are generally accepted as fair and appropriate.
４　金融庁組織令（平成十年政令第三百九十二号）第二十四条第一項に規定する企業会計審議会により公表された次に掲げる監査に関する基準は、前項に規定する一般に公正妥当と認められる監査に関する基準に該当するものとする。ただし、第五号に掲げる基準は、次項の規定により適用される場合に限る。
(4) The following standards for auditing made public by the Business Accounting Council as prescribed in Article 24, paragraph (1) of the Order for Organization of the Financial Services Agency (Cabinet Order No. 392 of 1998) are to fall under the auditing standards that are generally accepted as fair and appropriate as specified in the preceding paragraph; provided, however, that the standards set forth in item (v) are limited to cases in which the standards are applied pursuant to the provisions of the following paragraph:
一　監査基準
(i) auditing standards;
二　中間監査基準
(ii) interim auditing standards;
三　監査に関する品質管理基準
(iii) quality control standards for auditing;
四　期中レビュー基準
(iv) standards for review during the period; and
五　監査における不正リスク対応基準
(v) Standard to Address Fraud Risks in an Audit.
５　前項第五号に掲げる基準は、被監査会社等が次のいずれかに該当する者であるときに限り、適用されるものとする。
(5) The standards set forth in item (v) of the preceding paragraph are to apply only when an audited company, etc. falls under any of the following:
一　その発行する有価証券が法第二十四条第一項第一号又は第二号に該当することにより同項の規定により有価証券報告書を提出しなければならない会社（法第二十七条において準用する法第二十四条第一項の規定により有価証券報告書を提出しなければならない協同組織金融機関（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）第二条第一項に規定する協同組織金融機関をいう。）を含む。）
(i) a company that is required to submit an annual securities report pursuant to the provisions of Article 24, paragraph (1) of the Act due to securities issued by the company falling under item (i) or item (ii) of the paragraph (including a cooperative financial institution (meaning a cooperative financial institution as specified in Article 2, paragraph (1) of the Act on Preferred Equity Investment by Cooperative Financial Institutions (Act No. 44 of 1993)) that is required to submit an annual securities report pursuant to the provisions of Article 24, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act); or
二　その発行する有価証券が法第二十四条第一項第三号又は第四号に該当することにより同項の規定により有価証券報告書を提出しなければならない会社（最終事業年度に係る貸借対照表に資本金として計上した額が五億円未満又は最終事業年度に係る損益計算書による売上高（事業収益及び営業収益その他これに準ずるものを含む。以下この号において同じ。）の額若しくは直近三年間に終了した各事業年度に係る損益計算書による売上高の額の合計額を三で除して得た額のうちいずれか大きい方の額が十億円未満であり、かつ、最終事業年度に係る貸借対照表の負債の部に計上した額の合計額が二百億円未満である会社を除く。）
(ii) a company that is required to submit an annual securities report pursuant to the provisions of Article 24, paragraph (1) of the Act due to securities issued by the company falling under item (iii) or item (iv) of the paragraph (excluding any company in which the amount of stated capital recorded on the balance sheet pertaining to the most recent fiscal year is less than five hundred million yen, or the amount of net sales (including business revenue and operating revenue as well as those equivalent thereto; hereinafter the same applies in this item) recorded on the profit and loss statement pertaining to the most recent fiscal year or the amount obtained by dividing the total amount of net sales recorded on the profit and loss statement pertaining to the respective fiscal years that ended in the most recent three years, whichever is larger, is less than one billion yen and the total amount of liabilities recorded on the balance sheet pertaining to the most recent fiscal year is less than two billion yen).
（監査報告書等の記載事項）
(Contents of an Audit Report)
第四条　前条第一項の監査報告書、中間監査報告書又は期中レビュー報告書には、次の各号に掲げる区分に応じ、当該各号に定める事項を簡潔明瞭に記載し、かつ、公認会計士又は監査法人の代表者が作成の年月日を付して署名しなければならない。この場合において、当該監査報告書、中間監査報告書又は期中レビュー報告書が監査法人の作成するものであるときは、当該監査法人の代表者のほか、当該監査証明に係る業務を執行した社員（以下「業務執行社員」という。）が、署名しなければならない。ただし、指定証明（公認会計士法第三十四条の十の四第二項に規定する指定証明をいう。）又は特定証明（同法第三十四条の十の五第二項に規定する特定証明をいう。）であるときは、当該指定証明に係る指定社員（同法第三十四条の十の四第二項に規定する指定社員をいう。）又は当該特定証明に係る指定有限責任社員（同法第三十四条の十の五第二項に規定する指定有限責任社員をいう。）である業務執行社員が作成の年月日を付して署名しなければならない。
Article 4 (1) In an audit report, interim audit report, or review report during the period referred to in paragraph (1) of the preceding Article, a certified public accountant or a representative of an audit corporation must concisely and clearly include the particulars specified in the following items for the respective categories set forth in those items, and must write the date of preparation and sign it in person. In this case, if an audit corporation prepares the audit report, interim audit report, or review report during the period, in addition to the representative of the audit corporation, the partner who provides the services concerning the audit certification (hereinafter referred to as the "engagement partner) must sign in person; provided, however, that if an audit certification is a designated certification (meaning a designated certification as specified in Article 34-10-4, paragraph (2) of the Certified Public Accountants Act) or a specified certification (meaning a specified certification as specified in Article 34-10-5, paragraph (2) of that Act), an engagement partner serving as a designated partner (meaning a designated partner as specified in Article 34-10-4, paragraph (2) of that Act) related to a designated certification or as a designated limited liability partner (meaning a designated limited liability partner as specified in Article 34-10-5, paragraph (2) of that Act) related to the specified certification must write the date of preparation and sign it in person:
一　監査報告書　次に掲げる事項
(i) an audit report: the following contents:
イ　監査を実施した公認会計士又は監査法人の意見に関する次に掲げる事項
(a) the following contents concerning the opinions of the certified public accountant or the audit corporation that conducted the audit:
（１）　当該意見に係る監査の対象となつた財務諸表等の範囲
1. the scope of the financial statements, etc. that was the subject matter of the audit pertaining to those opinions;
（２）　監査の対象となつた財務諸表等が、一般に公正妥当と認められる企業会計の基準に準拠して、当該財務諸表等に係る事業年度（連結財務諸表の場合には、連結会計年度。以下同じ。）の財政状態、経営成績及びキャッシュ・フローの状況を全ての重要な点において適正に表示しているかどうかについての意見
2. opinions as to whether the financial statements, etc. that were the subject matter of the audit are adequately presented, in all material respects, the financial position, financial performance and cash flow situation in the fiscal year pertaining to the financial statements, etc. (in the case of consolidated financial statements, the consolidated fiscal year; the same applies hereinafter) in accordance with the business accounting standards that are generally accepted as fair and appropriate;
ロ　イ（２）の意見の根拠
(b) grounds for the opinions referred to in (a), 2.;
ハ　財務諸表等規則第八条の二十七（連結財務諸表規則第十五条の二十二において準用する場合を含む。）の規定による注記に係る事項
(c) particulars concerning the explanatory notes under Article 8-27 of the Regulation on financial statements (including as applied mutatis mutandis pursuant to Article 15-22 of the Regulation on Consolidated Financial Statements);
ニ　監査上の主要な検討事項（第二十二項に規定する意見の表明をしない旨及びその理由を監査報告書に記載する場合を除く。）
(d) major contents to consider in an audit (excluding the cases where a statement to the effect that an opinion specified in paragraph (22) will not be expressed and the reason therefor are to be contained in the audit report);
ホ　その他の記載内容に関する事項（第二十二項に規定する意見の表明をしない旨及びその理由を監査報告書に記載する場合を除く。）
(e) particulars concerning other included contents (excluding the cases where a statement to the effect that an opinion specified in paragraph (22) will not be expressed and the reason therefor are to be contained in the audit report);
ヘ　追記情報
(f) additional information;
ト　経営者及び監査役等（監査役、監査役会、監査等委員会又は監査委員会をいう。以下同じ。）の責任
(g) the responsibility of the management and the company auditor, etc. (meaning the company auditor, board of company auditors, audit and supervisory committee, or audit committee; the same applies hereinafter);
チ　監査を実施した公認会計士又は監査法人の責任
(h) the responsibility of the certified public accountant or the audit corporation that has conducted the audit; and
リ　監査を実施した公認会計士又は監査法人（これらの者と同一のネットワーク（共通の名称を用いるなどしてその業務を行う公認会計士若しくは監査法人又は公認会計士法施行規則（平成十九年内閣府令第八十一号）第三十九条第一号トに規定する外国監査事務所等を含めて構成される組織をいう。第十一項第二号及び第三号において同じ。）に属する者を含む。）が被監査会社等又はその連結子会社若しくは非連結子会社（被監査会社等が外国会社である場合にあつては、これに相当する会社）から受け取つた、又は受け取るべき報酬（当該非連結子会社から受け取つた、又は受け取るべき報酬にあつては、監査を実施した公認会計士又は監査法人の独立性の保持に影響を与えると認めるに足りる相当の理由があるものに限る。）に関する事項
(i) particulars concerning the rewards that the certified public accountant or the audit corporation that has conducted the audit (including persons belonging to the same network as these (meaning an organization structured including the certified public accountant or the audit corporation that provides the service by using a common name or foreign audit firms, etc. specified in Article 39, item (i), (g) of the Ordinance for Enforcement of the Certified Public Accountant Act (Cabinet Office Ordinance No.81 of 2007); the same applies in paragraph (11), item (ii) and item (iii))) has received or is to receive from the audited company, etc. or its consolidated subsidiary company or non-consolidated subsidiary company (when the audited company, etc. is a foreign company, any company equivalent to a non-consolidated subsidiary company) (for rewards accepted or to be accepted from the non-consolidated subsidiary company, limited to those for which there are adequate grounds to find that they affect the maintenance of the independence of the certified public accountant or the audit corporation that has conducted the audit);
ヌ　公認会計士法第二十五条第二項（同法第十六条の二第六項及び第三十四条の十二第四項において準用する場合を含む。以下同じ。）の規定により明示すべき利害関係
(j) the relationships between interested parties which should be clearly indicated pursuant to the provisions of Article 25, paragraph (2) of the Certified Public Accountants Act (including as applied mutatis mutandis pursuant to Article 16-2, paragraph (6) and Article 34-12, paragraph (4) of that Act; the same applies hereinafter);
二　中間監査報告書　次に掲げる事項
(ii) an interim audit report: the following contents:
イ　中間監査を実施した公認会計士又は監査法人の意見に関する次に掲げる事項
(a) the following particulars concerning the opinions of the certified public accountant or the audit corporation that conducted the interim audit:
（１）　当該意見に係る中間監査の対象となつた第二種中間財務諸表等の範囲
1. the scope of the type-2 interim financial statements, etc. that was the subject matter of the interim audit pertaining to those opinions;
（２）　中間監査の対象となつた第二種中間財務諸表等が、一般に公正妥当と認められる企業会計の基準に準拠して、当該第二種中間財務諸表等に係る中間会計期間（第二種中間連結財務諸表の場合には、中間連結会計期間（連結財務諸表規則第一条の二第二号イ（１）に規定する中間連結会計期間をいう。以下同じ。）。第十二項第一号及び第二号において同じ。）の財政状態、経営成績及びキャッシュ・フローの状況に関する有用な情報を表示しているかどうかについての意見
2. opinions as to whether the type-2 interim financial statements, etc. that were the subject matter of the interim audit present useful information concerning the financial position, financial performance, and cash flow situation during the interim accounting period pertaining to the type-2 interim financial statements, etc. (in the case of type-2 interim consolidated financial statements, the interim consolidated accounting period (meaning the interim consolidated accounting period as specified in Article 1-2, item (ii), (a), 1. of the Regulation on Consolidated Financial Statements); the same applies hereinafter) in accordance with the business accounting standards that are generally accepted as fair and appropriate;
ロ　イ（２）の意見の根拠
(b) grounds for the opinions referred to in (a), 2.
ハ　財務諸表等規則第二百三十六条（連結財務諸表規則第二百二十三条において準用する場合を含む。）の規定による注記に係る事項
(c) particulars concerning the explanatory notes under Article 236 of the Regulation on Financial Statements (including as applied mutatis mutandis pursuant to Article 223 of the Regulation on Consolidated Financial Statements);
ニ　追記情報
(d) additional information;
ホ　経営者及び監査役等の責任
(e) the responsibility of the management and the company auditor, etc.;
ヘ　中間監査を実施した公認会計士又は監査法人の責任
(f) the responsibility of the certified public accountant or the audit corporation that conducted the interim audit; and
ト　公認会計士法第二十五条第二項の規定により明示すべき利害関係
(g) the relationships between interested parties which should be clearly indicated pursuant to the provisions of Article 25, paragraph (2) of the Certified Public Accountants Act;
三　期中レビュー報告書　次に掲げる事項
(iii) a review report during the period: the following contents:
イ　期中レビューを実施した公認会計士又は監査法人の結論に関する次に掲げる事項
(a) the following contents concerning the conclusion written by the certified public accountant or the audit corporation that conducted the review during the period:
（１）　当該結論に係る期中レビューの対象となつた第一種中間財務諸表等の範囲
1. the scope of the type-1 interim financial statements, etc. that was the subject matter of the review during the period pertaining to that conclusion;
（２）　期中レビューの対象となつた第一種中間財務諸表等が、一般に公正妥当と認められる企業会計の基準に準拠して、当該第一種中間財務諸表等に係る中間会計期間（第一種中間連結財務諸表の場合には、中間連結会計期間。第十七項各号及び第十八項第四号において同じ。）の財政状態、経営成績及びキャッシュ・フローの状況を適正に表示していないと信じさせる事項が全ての重要な点において認められなかつたかどうかについての結論
2. a conclusion as to whether the type-1 interim financial statements, etc. subject to the review during the period were found to contain no contents, in all material respects, that would lead one to believe that they fail to adequately present the financial position, financial performance, and cash flow situation during the interim accounting period pertaining to the type-1 interim financial statements, etc. (in the case of type-1 interim consolidated financial statements, the interim consolidated accounting period, etc.; the same applies in the items of paragraph (17) and paragraph (18), item (iv)), in accordance with the business accounting standards that are generally accepted as fair and appropriate;
ロ　イ（２）の結論の根拠
(b) grounds for the conclusion referred to in (a), 2.
ハ　財務諸表等規則第百四十九条（連結財務諸表規則第百二十条において準用する場合を含む。）の規定による注記に係る事項
(c) particulars concerning the explanatory notes under Article 149 of the Regulation on Financial Statements (including as applied mutatis mutandis pursuant to Article 120 of the Regulation on Consolidated Financial Statements);
ニ　追記情報
(d) additional information;
ホ　経営者及び監査役等の責任
(e) the responsibility of the management and the company auditor, etc.;
ヘ　期中レビューを実施した公認会計士又は監査法人の責任
(f) the responsibility of the certified public accountant or the audit corporation that conducted the review during the period; and
ト　公認会計士法第二十五条第二項の規定により明示すべき利害関係
(g) the relationships between interested parties which should be clearly indicated pursuant to the provisions of Article 25, paragraph (2) of the Certified Public Accountants Act.
２　法第五条第一項又は第二十四条第一項若しくは第三項の規定により有価証券の発行者が初めて提出する届出書又は有価証券報告書に含まれる指定国際会計基準（連結財務諸表規則第三百十二条に規定する指定国際会計基準をいう。以下この条において同じ。）若しくは修正国際基準（連結財務諸表規則第三百十四条に規定する修正国際基準をいう。以下この条において同じ。）に準拠して作成した連結財務諸表又は米国式連結財務諸表（連結財務諸表規則第三百十六条に規定する米国式連結財務諸表をいう。）の監査を実施した公認会計士又は監査法人が作成する監査報告書に、比較情報（連結財務諸表規則第八条の三に規定する比較情報に相当するものをいう。）に関する事項を記載する場合には、前項第一号に定める事項に、当該連結財務諸表又は米国式連結財務諸表に係る連結会計年度の前連結会計年度に関する事項を含めて記載するものとする。
(2) If the details of comparative information (meaning those equivalent to comparative information as specified in Article 8-3 of the Regulation on Consolidated Financial Statements) are to be contained in the audit report prepared by the certified public accountant or the audit corporation that conducted the audit on consolidated financial statements prepared in accordance with the designated international accounting standards (meaning the designated international accounting standards as specified in Article 312 of the Regulation on Consolidated Financial Statements; hereinafter the same applies in this Article) or Japan's Modified International Standards (meaning Japan's modified international standards as specified in Article 314 of the Regulation on Consolidated Financial Statements; hereinafter the same applies in this Article) or U.S.-style consolidated financial statements (meaning U.S.-style consolidated financial statements as specified in Article 316 of the Regulation on Consolidated Financial Statements) contained in a written notice or an annual securities report submitted for the first time by the issuer of securities pursuant to the provisions of Article 5, paragraph (1) or Article 24, paragraph (1) or (3) of the Act, the contents specified in item (i) of the preceding paragraph are to be contained therein by including the contents for the consolidated fiscal year preceding the consolidated fiscal year pertaining to the consolidated financial statements or U.S.-style consolidated financial statements.
３　第一項第一号イ（２）の意見は、次の各号に掲げる意見の区分に応じ、当該各号に定める事項を記載するものとする。
(3) With regard to the opinions referred to in paragraph (1), item (i), (a), 2., the particulars set forth in the following items are to be included for the respective categories of opinions set forth in those items:
一　無限定適正意見　監査の対象となつた財務諸表等が、一般に公正妥当と認められる企業会計の基準に準拠して、当該財務諸表等に係る事業年度の財政状態、経営成績及びキャッシュ・フローの状況を全ての重要な点において適正に表示していると認められる旨
(i) an unqualified opinion: a statement that the financial statements, etc. that were subject to the audit are found to be adequately presented, in all material respects, the financial position, financial performance and cash flow situation during the fiscal year pertaining to the financial statements, etc. in accordance with the business accounting standards that are generally accepted as fair and appropriate;
二　除外事項を付した限定付適正意見　監査の対象となつた財務諸表等が、除外事項を除き一般に公正妥当と認められる企業会計の基準に準拠して、当該財務諸表等に係る事業年度の財政状態、経営成績及びキャッシュ・フローの状況を全ての重要な点において適正に表示していると認められる旨
(ii) a qualified opinion with exclusions: a statement that, apart from the exclusions, the financial statements, etc. subject to the audit are adequately presented, in all material respects, the financial position, financial performance, and cash flow situation during the fiscal year pertaining to the financial statements, etc. in accordance with the business accounting standards that are generally accepted as fair and appropriate; or
三　不適正意見　監査の対象となつた財務諸表等が不適正である旨
(iii) an adverse opinion: a statement that the financial statements, etc. that were subject to the audit are inappropriate.
４　第一項第一号ロの意見の根拠は、次に掲げる事項について記載するものとする。
(4) With regard to the grounds for the opinions referred to in paragraph (1), item (i), (b), the following particulars are to be included:
一　監査が一般に公正妥当と認められる監査の基準に準拠して行われた旨
(i) a statement that the audit was conducted based on the auditing standards that are generally accepted as fair and appropriate;
二　監査の結果として入手した監査証拠が意見表明の基礎を与える十分かつ適切なものであること。
(ii) a statement that the audit evidence obtained as a result of the audit is sufficient and appropriate to provide a basis for the expression of opinions;
三　第一項第一号イ（２）の意見が前項第二号に掲げる意見の区分である場合には、次のイ又はロに掲げる事項
(iii) If the opinions referred to in paragraph (1), item (i), (a), 2. fall under the categories of opinion set forth in item (ii) of the preceding paragraph, the particulars set forth in the following (a) or (b):
イ　除外事項及び当該除外事項が監査の対象となつた財務諸表等に与えている影響並びにこれらを踏まえて前項第二号に掲げる意見とした理由
(a) the exclusions and the impact of the exclusions on the financial statements, etc. subject to the audit, as well as the reason that the opinions set forth in item (ii) of the preceding paragraph were presented based on these; or
ロ　実施できなかつた重要な監査手続及び当該重要な監査手続を実施できなかつた事実が影響する事項並びにこれらを踏まえて前項第二号に掲げる意見とした理由
(b) the significant audit procedures that could not be implemented and the contents affected by the fact that the relevant significant audit procedures could not be implemented, as well as the reason that the opinions set forth in item (ii) of the preceding paragraph were presented based on these;
四　第一項第一号イ（２）の意見が前項第三号に掲げる意見の区分である場合には、監査の対象となつた財務諸表等が不適正である理由
(iv) If the opinions referred to in paragraph (1), item (i), (a), 2. fall under the categories of opinions set forth in item (iii) of the preceding paragraph, the reason that the financial statements, etc. subject to the audit are inappropriate.
５　第一項第一号ニの監査上の主要な検討事項（監査を実施した公認会計士又は監査法人が、当該監査の対象となつた事業年度に係る財務諸表等の監査の過程で、監査役等と協議した事項のうち、監査及び会計の専門家として当該監査において特に重要であると判断した事項をいう。以下同じ。）は、次に掲げる事項について記載するものとする。
(5) With regard to the major particulars to consider during an audit referred to in paragraph (1), item (i), (d) (meaning among the contents on which the certified public accountant or the audit corporation that conducted the audit has consulted with the company auditor, etc. in the audit process of the financial statements, etc. for the fiscal year subject to the audit, the contents that the certified public accountant or the audit corporation determines as being especially significant in the audit as a person specialized in auditing and accounting; the same applies hereinafter), the following particulars are to be included:
一　財務諸表等において監査上の主要な検討事項に関連する開示が行われている場合には、当該開示が記載されている箇所
(i) If the information in relation to the major particulars to consider in the audit is disclosed in the financial statements, etc., the part where the relevant information is disclosed;
二　監査上の主要な検討事項の内容
(ii) details of the major particulars to consider in the audit;
三　監査上の主要な検討事項であると決定した理由
(iii) the reason that the relevant particulars were determined as the major particulars to consider in the audit; and
四　監査上の主要な検討事項に対する監査における対応
(iv) responses in the audit for the major particulars to consider in the audit.
６　第一項第一号ホのその他の記載内容（法第五条第一項（法第二十七条において準用する場合を含む。第十項第一号において同じ。）の規定により提出される届出書のうち財務諸表等及び監査報告書並びに証券情報、組織再編成に関する情報その他これらに類する情報に関する事項以外の記載内容、法第七条第一項、第九条第一項若しくは第十条第一項（これらの規定を法第二十七条において準用する場合を含む。第十項第一号において同じ。）の規定により提出される訂正届出書のうち財務諸表等及び監査報告書並びに証券情報、組織再編成に関する情報その他これらに類する情報に関する事項以外の記載内容、法第二十四条第一項若しくは第三項（これらの規定を法第二十七条において準用する場合を含む。第十項第二号において同じ。）の規定により提出される有価証券報告書のうち財務諸表等及び監査報告書以外の記載内容又は法第二十四条の二第一項（法第二十七条において準用する場合を含む。第十項第二号において同じ。）において読み替えて準用する法第七条第一項、第九条第一項若しくは第十条第一項の規定により提出される訂正報告書のうち財務諸表等及び監査報告書以外の記載内容をいう。以下この項において同じ。）に関する事項は、次に掲げる事項について記載するものとする。
(6) Particulars concerning other included contents referred to in paragraph (1), item (i), (e) (meaning included contents other than the particulars concerning the financial statements, etc., audit reports, information on securities, information on corporate reorganization and other equivalent information included in a written notice to be submitted pursuant to the provisions of Article 5, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in paragraph (10), item (i)), included contents other than the particulars concerning the financial statements, etc. audit reports, information on securities, information on corporate reorganization and other equivalent information included in an amendment notice to be submitted pursuant to the provisions of Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) of the Act (including the case where these provisions are applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in paragraph (10), item (i)), included contents other than the financial statements, etc. and audit reports included in an annual securities report to be submitted pursuant to the provisions of Article 24, paragraph (1) or (3) of the Act (including the case where these provisions are applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in paragraph (10), item (ii)) or included contents other than the financial statements, etc. and audit reports included in an amendment report to be submitted pursuant to the provisions of Article 7, paragraph (1), Article 9, paragraph (1), or Article 10, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 24-2, paragraph (1) of the Act (as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in paragraph (10), item (ii)) following the deemed replacement of terms; hereinafter the same applies in this paragraph) are those concerning the following:
一　その他の記載内容の範囲
(i) the scope of other included contents;
二　その他の記載内容に対する経営者及び監査役等の責任
(ii) the responsibility of the management and the company auditor, etc. regarding other included contents;
三　その他の記載内容に対して公認会計士又は監査法人は意見を表明するものではない旨
(iii) the fact that the certified public accountant or the audit corporation does not express an opinion on other included contents;
四　その他の記載内容に対する公認会計士又は監査法人の責任
(iv) the responsibility of the certified public accountant or the audit corporation regarding other included contents; and
五　その他の記載内容について公認会計士又は監査法人が報告すべき事項の有無及びその内容
(v) whether there are any particulars that the certified public accountant or the audit corporation is to report regarding other included contents and the details of the particulars, if any.
７　第一項第一号ヘの追記情報は、会計方針の変更、重要な偶発事象、重要な後発事象その他の事項であつて、監査を実施した公認会計士若しくは監査法人が強調し、又は説明することが適当と判断した事項についてそれぞれ区分して記載するものとする。
(7) With regard to the additional information referred to in paragraph (1), item (i), (f), any change in the accounting policy, any significant contingent events, any significant post-balance sheet events, and other particulars which the certified public accountant or the audit corporation that conducted the audit determines appropriate to emphasize or explain, are to be included separately.
８　第一項第一号トの経営者及び監査役等の責任は、次の各号に掲げる事項について、当該各号に定める事項を記載するものとする。
(8) With regard to the responsibility of the management and the company auditor, etc. referred to in paragraph (1), item (i), (g), the following information concerning the particulars set forth in the following items are to be included:
一　経営者の責任　次に掲げる事項
(i) the responsibility of the management: the following particulars:
イ　財務諸表等を作成する責任があること。
(a) a statement that the management has a responsibility to prepare the financial statements, etc.;
ロ　財務諸表等に重要な虚偽の表示がないように内部統制を整備及び運用する責任があること。
(b) a statement that the management has a responsibility to design and implement internal controls to make sure that there is no material misstatement in the financial statements, etc.; and
ハ　継続企業の前提（財務諸表等規則第八条の二十七（連結財務諸表規則第十五条の二十二において準用する場合を含む。）に規定する継続企業の前提をいう。以下この条において同じ。）に関する評価を行い必要な開示を行う責任があること。
(c) a statement that the management has a responsibility to conduct an evaluation concerning the going concern assumption (meaning the going concern assumption prescribed in Article 8-27 of the Regulation on Financial Statements (including as applied mutatis mutandis pursuant to Article 15-22 of the Regulation on Consolidated Financial Statements); hereinafter the same applies in this Article) and make the required disclosure; and
二　監査役等の責任　財務報告（財務計算に関する書類その他の情報の適正性を確保するための体制に関する内閣府令（平成十九年内閣府令第六十二号）第二条第一号に規定する財務報告をいう。以下同じ。）に係る過程を監視する責任があること。
(ii) the responsibility of the company auditor, etc.: a statement that the company auditor, etc. has a responsibility to supervise the process pertaining to financial reports (meaning the financial reports specified in Article 2, item (i) of the Cabinet Office Order on the System for Ensuring the Appropriateness of Documents on Financial Calculations and of Other Information (Cabinet Office Order No. 62 of 2007); the same applies hereinafter).
９　第一項第一号チの監査を実施した公認会計士又は監査法人の責任は、次に掲げる事項について記載するものとする。
(9) With regard to the responsibility of the certified public accountant or the audit corporation that conducted the audit referred to in paragraph (1), item (i), (h), the following particulars are to be included:
一　監査を実施した公認会計士又は監査法人の責任は独立の立場から財務諸表等に対する意見を表明することにあること。
(i) a statement that the certified public accountant or the audit corporation that conducted the audit has a responsibility to express their opinions on the financial statements, etc. from an independent standpoint;
二　一般に公正妥当と認められる監査の基準は監査を実施した公認会計士又は監査法人に財務諸表等に重要な虚偽の表示がないかどうかの合理的な保証を得ることを求めていること。
(ii) a statement that the Auditing standards that are generally accepted as fair and appropriate require the certified public accountant or the audit corporation that conducted the audit to reasonably assure that there is no material misstatement in the financial statements, etc.;
三　監査は財務諸表項目に関する監査証拠を得るための手続を含むこと。
(iii) a statement that the audit procedure must include procedure to obtain audit evidence related to items of financial statements;
四　監査は経営者が採用した会計方針及びその適用方法並びに経営者によつて行われた見積りの評価も含め全体として財務諸表等の表示を検討していること。
(iv) a statement that the presentation as a whole in the financial statements, etc. has been reviewed, including an evaluation of the accounting policy and the application method thereof adopted by the management and of the financial estimates provided by the management;
五　監査手続の選択及び適用は監査を実施した公認会計士又は監査法人の判断によること。
(v) a statement that the selection and application of the audit procedures are based on the judgment made by the certified public accountant or the audit corporation that conducted the audit;
六　財務諸表監査の目的は、内部統制の有効性について意見を表明するためのものではないこと。
(vi) a statement that the audit of financial statements is not aimed at expressing an opinion on the effectiveness of internal controls;
七　継続企業の前提に関する経営者の評価について検討すること。
(vii) a statement that the evaluation of management concerning the going concern assumption is to be reviewed;
八　監査役等と適切な連携を図ること。
(viii) a statement that the certified public accountant or the audit corporation that conducted the audit collaborates appropriately with the company auditor, etc.; and
九　監査上の主要な検討事項を決定して監査報告書に記載すること（第二十二項に規定する意見の表明をしない旨及びその理由を監査報告書に記載する場合を除く。）。
(ix) a statement that the certified public accountant or the audit corporation that conducted the audit determines major particulars to consider in the audit and includes them in the audit report (excluding the cases where a statement to the effect that an opinion will not be expressed as specified in the provisions of paragraph (22) and the reason therefor are to be included in the audit report).
１０　第一項及び前項の規定にかかわらず、第一項第一号ニ及びリ並びに前項第九号に掲げる事項は、次に掲げる場合のいずれにも該当しない場合には、記載しないことができる。
(10) Notwithstanding the provisions of paragraph (1) and the preceding paragraph, if the particulars set forth in paragraph (1), item (i), (d) and (i), and item (ix) of the preceding paragraph do not fall under any of the following cases, they may be omitted:
一　被監査会社等が前条第五項各号に掲げる者であつて、法第五条第一項の規定により届出書又は法第七条第一項、第九条第一項若しくは第十条第一項の規定により訂正届出書を提出する場合
(i) if an audited company, etc. is any of the persons set forth in the items of paragraph (5) of the preceding Article and submits a written notice pursuant to the provisions of Article 5, paragraph (1) of the Act or an amendment notice pursuant to the provisions of Article 7, paragraph (1), Article 9, paragraph (1), or Article 10, paragraph (1) of the Act; or
二　被監査会社等が前条第五項各号に掲げる者であつて、法第二十四条第一項の規定により有価証券報告書又は法第二十四条の二第一項において読み替えて準用する法第七条第一項、第九条第一項若しくは第十条第一項の規定により訂正報告書を提出する場合
(ii) if an audited company, etc. is any of the persons set forth in the items of paragraph (5) of the preceding Article and submits an annual securities report pursuant to the provisions of Article 24, paragraph (1) of the Act or an amendment report pursuant to the provisions of Article 7, paragraph (1), Article 9, paragraph (1), or Article 10, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 24-2, paragraph (1) of the Act following the deemed replacement of terms.
１１　次の各号に掲げる場合には、第一項の規定にかかわらず、当該各号に定める事項の記載を省略することができる。
(11) Notwithstanding the provisions of paragraph (1), in the cases set forth in the following items, the particulars specified in those items may be omitted:
一　被監査会社等の財務諸表又は財務書類に係る監査報告書に記載すべき第一項第一号ニに掲げる事項と同一の内容が当該被監査会社等の連結財務諸表に係る監査報告書に記載される場合において、当該財務諸表又は財務書類に係る監査報告書にその旨を記載するとき　当該監査報告書に記載すべき同号ニに掲げる事項
(i) if the same contents as the particulars set forth in paragraph (1), item (i), (d) that are to be included in an audit report pertaining to the financial statements or financial documents of the audited company, etc. are included in an audit report pertaining to the consolidated financial statements of the audited company, etc., and when that effect is stated in the audit report pertaining to the relevant financial statements or financial documents: the particulars set forth in (d) of that item that are to be included in the audit report;
二　被監査会社等の財務諸表又は財務書類の監査を実施した公認会計士又は監査法人（これらの者と同一のネットワークに属する者を含む。）が当該被監査会社等の連結財務諸表の監査を実施し、当該連結財務諸表に係る監査報告書に第一項第一号リに掲げる事項が記載される場合において、当該財務諸表又は財務書類に係る監査報告書にその旨を記載するとき　当該監査報告書に記載すべき同号リに掲げる事項
(ii) if the certified public accountant or the audit corporation that has conducted the audit of the financial statements or financial documents of the audited company, etc. (including persons belonging to the same network as these) conducts the audit of the consolidated financial statements of the audited company, etc. and the particulars set forth in paragraph (1), item (i), (i) are stated in the audit report pertaining to the consolidated financial statements, and when that effect is stated in the audit report pertaining to the relevant financial statements or financial documents: the particulars set forth in (i) of that item that are to be included in the audit report; and
三　被監査会社等の財務諸表等の監査を実施した公認会計士又は監査法人（これらの者と同一のネットワークに属する者を含む。）が当該被監査会社等の発行済株式（議決権のあるものに限る。）又は持分の全部を直接又は間接に保有している者の財務諸表等の監査を実施し、当該者の連結財務諸表に係る監査報告書に第一項第一号リに掲げる事項が記載される場合において、当該被監査会社等の財務諸表等に係る監査報告書にその旨を記載するとき　当該監査報告書に記載すべき同号リに掲げる事項
(iii) if the certified public accountant or the audit corporation that has conducted the audit of the financial statements, etc. of the audited company, etc. (including persons belonging to the same network as these) conducts the audit of the financial statements, etc. of a person who directly or indirectly holds all of the issued shares (limited to voting shares) or equity interests of the audited company, etc. and the particulars set forth in paragraph (1), item (i), (i) are stated in the audit report pertaining to the consolidated financial statements of that person, and when that effect is stated in the audit report pertaining to the financial statements, etc. of the audited company, etc.: the particulars set forth in (i) of that item that are to be included in the audit report.
１２　第一項第二号イ（２）の意見は、次の各号に掲げる意見の区分に応じ、当該各号に定める事項を記載するものとする。
(12) With regard to the opinions referred to in paragraph (1), item (ii), (a), 2., the particulars set forth in the following items are to be included for the respective categories of opinion set forth in those items:
一　第二種中間財務諸表等が有用な情報を表示している旨の意見　中間監査の対象となつた第二種中間財務諸表等が、一般に公正妥当と認められる企業会計の基準に準拠して、当該第二種中間財務諸表等に係る中間会計期間の財政状態、経営成績及びキャッシュ・フローの状況に関する有用な情報を表示している旨
(i) an opinion that the type-2 interim financial statements, etc. present useful information: the fact that the type-2 interim financial statements, etc. subject to the interim audit present useful information concerning the financial position, financial performance, and cash flow situation during the interim accounting period pertaining to the type-2 interim financial statements, etc. in accordance with the business accounting standards that are generally accepted as fair and appropriate;
二　除外事項を付した限定付意見　中間監査の対象となつた第二種中間財務諸表等が、除外事項を除き一般に公正妥当と認められる企業会計の基準に準拠して、当該第二種中間財務諸表等に係る中間会計期間の財政状態、経営成績及びキャッシュ・フローの状況に関する有用な情報を表示している旨
(ii) a qualified opinion with exclusions: a statement that, apart from the exclusions, the type-2 interim financial statements, etc. subject to the interim audit present useful information concerning the financial position, financial performance, and cash flow situation during the interim accounting period pertaining to the type-2 interim financial statements, etc. in accordance with the business accounting standards that are generally accepted as fair and appropriate; or
三　第二種中間財務諸表等が有用な情報を表示していない旨の意見　中間監査の対象となつた第二種中間財務諸表等が有用な情報を表示していない旨
(iii) an opinion that the type-2 interim financial statements, etc. do not present useful information: a statement that the type-2 interim financial statements, etc. subject to the interim audit do not present useful information.
１３　第一項第二号ロの意見の根拠は、次に掲げる事項について記載するものとする。
(13) With regard to the grounds for the opinions referred to in paragraph (1), item (ii), (b), the following particulars are to be included:
一　中間監査が一般に公正妥当と認められる中間監査の基準に準拠して行われた旨
(i) a statement that the interim audit was conducted based on the interim auditing standards that are generally accepted as fair and appropriate;
二　中間監査の結果として入手した監査証拠が意見表明の基礎を与える十分かつ適切なものであること。
(ii) a statement that the audit evidence that was obtained as a result of the interim audit is sufficient and appropriate to provide a basis for the expressing of opinions;
三　第一項第二号イ（２）の意見が前項第二号に掲げる意見の区分である場合には、次のイ又はロに掲げる事項
(iii) If the opinions referred to in paragraph (1), item (ii), (a), 2. fall under the categories of opinion set forth in item (ii) of the preceding paragraph, the particulars set forth in the following (a) or (b):
イ　除外事項及び当該除外事項が中間監査の対象となつた第二種中間財務諸表等に与えている影響並びにこれらを踏まえて前項第二号に掲げる意見とした理由
(a) the exclusions and the impact of the exclusions on the type-2 interim financial statements, etc. subject to the interim audit, as well as the reason that the opinions set forth in item (ii) of the preceding paragraph were presented based on these; or
ロ　実施できなかつた重要な中間監査手続及び当該重要な中間監査手続を実施できなかつた事実が影響する事項並びにこれらを踏まえて前項第二号に掲げる意見とした理由
(b) the significant interim audit procedures that could not be implemented and the contents affected by the fact that the relevant significant interim audit procedure could not be implemented, as well as the reason that the opinions set forth in item (ii) of the preceding paragraph were presented based on these; and
四　第一項第二号イ（２）の意見が前項第三号に掲げる意見の区分である場合には、中間監査の対象となつた第二種中間財務諸表等が有用な情報を表示していない理由
(iv) if the opinions referred to in paragraph (1), item (ii), (a), 2. fall under the categories of opinion set forth in item (iii) of the preceding paragraph, the reason that the type-2 interim financial statements, etc. subject to the interim audit do not present useful information.
１４　第一項第二号ニの追記情報は、会計方針の変更、重要な偶発事象、重要な後発事象その他の事項であつて、中間監査を実施した公認会計士若しくは監査法人が強調し、又は説明することが適当と判断した事項についてそれぞれ区分して記載するものとする。
(14) With regard to the additional information referred to in paragraph (1), item (ii), (d), any change in the accounting policy, any significant contingent events, any significant post-balance sheet events, and other particulars which the certified public accountant or the audit corporation that conducted the interim audit determines appropriate to emphasize or explain, are to be included separately.
１５　第一項第二号ホの経営者及び監査役等の責任は、次の各号に掲げる事項について、当該各号に定める事項を記載するものとする。
(15) With regard to the responsibility of the management and the company auditor, etc. referred to in paragraph (1), item (ii), (e), the information concerning the particulars set forth in the following items are to be included:
一　経営者の責任　次に掲げる事項
(i) the responsibility of the management: the following particulars:
イ　第二種中間財務諸表等を作成する責任があること。
(a) a statement that the management has a responsibility to prepare the type-2 interim financial statements, etc.;
ロ　第二種中間財務諸表等に重要な虚偽の表示がないように内部統制を整備及び運用する責任があること。
(b) a statement that the management has a responsibility to design and implement internal controls to make sure that there is no material misstatement in the type-2 interim financial statements, etc.; and
ハ　継続企業の前提に関する評価を行い必要な開示を行う責任があること。
(c) a statement that the management has a responsibility to conduct an evaluation concerning the going concern assumption and make the required disclosure; and
二　監査役等の責任　財務報告に係る過程を監視する責任があること。
(ii) the responsibility of the company auditor, etc.: a statement that the company auditor, etc. has a responsibility to supervise the process pertaining to the financial reports.
１６　第一項第二号ヘの中間監査を実施した公認会計士又は監査法人の責任は、次に掲げる事項について記載するものとする。
(16) With regard to the responsibility of the certified public accountant or the audit corporation that conducted the interim audit referred to in paragraph (1), item (ii), (f), the following particulars are to be included:
一　中間監査を実施した公認会計士又は監査法人の責任は独立の立場から第二種中間財務諸表等に対する意見を表明することにあること。
(i) a statement that the certified public accountant or the audit corporation that conducted the interim audit has a responsibility to express their opinions on the type-2 interim financial statements, etc. from an independent standpoint;
二　一般に公正妥当と認められる中間監査の基準は中間監査を実施した公認会計士又は監査法人に第二種中間財務諸表等には全体として第二種中間財務諸表等の有用な情報の表示に関して投資者の判断を損なうような重要な虚偽の表示がないかどうかの合理的な保証を得ることを求めていること。
(ii) a statement that the interim auditing standards that are generally accepted as fair and appropriate require the certified public accountant or the audit corporation that conducted the interim audit to reasonably assure that the type-2 interim financial statements, etc. as a whole contain no material misstatement which impairs the investors' decision-making process with regard to the useful presentation of the type-2 interim financial statements, etc.;
三　中間監査は分析的手続等（分析的手続、質問及び閲覧をいう。）を中心とした監査手続に必要に応じて追加の監査手続を適用して行われていること。
(iii) a statement that the interim audit has been conducted mainly by using analytical procedures, etc. (meaning analytical procedures, questions and public inspection) and by applying additional audit procedures as needed;
四　中間監査は経営者が採用した会計方針及びその適用方法並びに経営者によつて行われた見積りの評価も含め第二種中間財務諸表等の表示を検討していること。
(iv) a statement that the presentation of the type-2 interim financial statements, etc. has been reviewed, including an evaluation of the accounting policy and the application method thereof adopted by the management and of the financial estimates provided by the management.
五　中間監査手続の選択及び適用は中間監査を実施した公認会計士又は監査法人の判断によること。
(v) a statement that the selection and application of the interim audit procedure are based on the judgment made by the certified public accountant or the audit corporation that conducted the interim audit;
六　中間監査の目的は、内部統制の有効性について意見を表明するためのものではないこと。
(vi) a statement that the interim audit is not aimed at expressing an opinion on the effectiveness of internal controls;
七　継続企業の前提に関する経営者の評価について検討すること。
(vii) a statement that the evaluation of management regarding the going concern assumption is to be reviewed; and
八　監査役等と適切な連携を図ること。
(viii) a statement that the certified public accountant or the audit corporation that conducted the interim audit collaborates appropriately with the company auditor, etc.
１７　第一項第三号イ（２）の結論は、次の各号に掲げる結論の区分に応じ、当該各号に定める事項を記載するものとする。
(17) With regard to the conclusion referred to in paragraph (1), item (iii), (a), 2., the particulars set forth in the following items are to be included for the respective categories of the conclusion set forth in those items:
一　無限定の結論　期中レビューの対象となつた第一種中間財務諸表等が、一般に公正妥当と認められる企業会計の基準に準拠して、当該第一種中間財務諸表等に係る中間会計期間の財政状態、経営成績及びキャッシュ・フローの状況を適正に表示していないと信じさせる事項が全ての重要な点において認められなかつた旨
(i) an unqualified conclusion: a statement that, any particulars, in all material respects, that would lead one to believe that the type-1 interim financial statements, etc. fail to adequately present the financial position, financial performance, and cash flow situation during the interim accounting period, etc. pertaining to the type-1 interim financial statements, etc., were not found in the type-1 interim financial statements, etc. subject to the review during the period, in accordance with the business accounting standards that are generally accepted as fair and appropriate;
二　除外事項を付した限定付結論　期中レビューの対象となつた第一種中間財務諸表等が、除外事項を除き一般に公正妥当と認められる企業会計の基準に準拠して、当該第一種中間財務諸表等に係る中間会計期間の財政状態、経営成績及びキャッシュ・フローの状況を重要な点において適正に表示していないと信じさせる事項が認められなかつた旨
(ii) a qualified conclusion with exclusions: a statement that, apart from the exclusions, any particulars that would lead one to believe that the type-1 interim financial statements, etc. fail to adequately present, in material respects, the financial position, financial performance, and cash flow situation during the interim accounting period, etc. pertaining to the type-1 interim financial statements, etc., were not found in the type-1 interim financial statements, etc. subject to the review during the period, in accordance with the business accounting standards that are generally accepted as fair and appropriate; or
三　否定的結論　期中レビューの対象となつた第一種中間財務諸表等が、一般に公正妥当と認められる企業会計の基準に準拠して、当該第一種中間財務諸表等に係る中間会計期間の財政状態、経営成績及びキャッシュ・フローの状況を重要な点において適正に表示していないと信じさせる事項が認められた旨
(iii) a negative conclusion: a statement that particulars that would lead one to believe that the type-1 interim financial statements, etc. fail to adequately present, in material respects, the financial position, financial performance, and cash flow situation during the interim accounting period, etc. pertaining to the type-1 interim financial statements, etc., were found in the type-1 interim financial statements, etc. subject to the review during the period, in accordance with the business accounting standards that are generally accepted as fair and appropriate.
１８　第一項第三号ロの結論の根拠は、次に掲げる事項について記載するものとする。
(18) With regard to the grounds for the conclusion referred to in paragraph (1), item (iii), (b), the following particulars are to be included:
一　期中レビューが一般に公正妥当と認められる期中レビューの基準に準拠して行われた旨
(i) a statement that the review during the period was conducted based on the standards for review during the period that are generally accepted as fair and appropriate;
二　期中レビューの結果として入手した証拠が結論の表明の基礎を与えるものであること。
(ii) a statement that the evidence that was obtained as a result of the review during the period provides a basis for the expression of a conclusion;
三　第一項第三号イ（２）の結論が前項第二号に掲げる結論の区分である場合には、次のイ又はロに掲げる事項
(iii) if the conclusion referred to in paragraph (1), item (iii), (a), 2. falls under the category of the conclusion set forth in item (ii) of the preceding paragraph, the particulars set forth in the following (a) or (b):
イ　除外事項及び当該除外事項が期中レビューの対象となつた第一種中間財務諸表等に与えている影響（当該影響を記載することができる場合に限る。）並びにこれらを踏まえて前項第二号に掲げる結論とした理由
(a) the exclusions and the impact of the exclusions on the type-1 interim financial statements, etc. subject to the review during the period (limited to the cases where it is allowed to explain the impact) and the reason that the conclusion set forth in item (ii) of the preceding paragraph was reached based on these; or
ロ　実施できなかつた重要な期中レビュー手続及び当該重要な期中レビュー手続を実施できなかつた事実が影響する事項並びにこれらを踏まえて前項第二号に掲げる結論とした理由
(b) the significant procedures for review during the period that could not be implemented and the particulars affected by the fact that the relevant significant procedures for review during the period could not be implemented, as well as the reason that the conclusion set forth in item (ii) of the preceding paragraph were reached based on these; and
四　第一項第三号イ（２）の結論が前項第三号に掲げる結論の区分である場合には、期中レビューの対象となつた第一種中間財務諸表等が、一般に公正妥当と認められる企業会計の基準に準拠して、当該第一種中間財務諸表等に係る中間会計期間の財政状態、経営成績及びキャッシュ・フローの状況を重要な点において適正に表示していないと信じさせる事項が認められた理由
(iv) if the conclusion referred to in paragraph (1), item (iii), (a), 2. falls under the category of the conclusion set forth in item (iii) of the preceding paragraph, the reason that the particulars that would lead one to believe that the type-1 interim financial statements, etc. fail to adequately present, in material respects, the financial position, financial performance, and cash flow situation during the interim accounting period, etc. pertaining to the type-1 interim financial statements, etc., were found in the type-1 interim financial statements, etc. subject to the review during the period, in accordance with the business accounting standards that are generally accepted as fair and appropriate.
１９　第一項第三号ニの追記情報は、会計方針の変更、重要な偶発事象、重要な後発事象その他の事項であつて、期中レビューを実施した公認会計士若しくは監査法人が強調し、又は説明することが適当であると判断した事項についてそれぞれ区分して記載するものとする。
(19) With regard to the additional information referred to in paragraph (1), item (iii), (d), any change in the accounting policy, any significant contingent events, any significant post-balance sheet events, and other particulars, which the certified public accountant or the audit corporation that conducted the review during the period determines appropriate to emphasize or explain, are to be included separately.
２０　第一項第三号ホの経営者及び監査役等の責任は、次の各号に掲げる事項について、当該各号に定める事項を記載するものとする。
(20) With regard to the responsibility of the management and the company auditor, etc. referred to in paragraph (1), item (iii), (e), the information concerning the particulars set forth in the following items are to be included:
一　経営者の責任　次に掲げる事項
(i) the responsibility of the management: the following particulars:
イ　第一種中間財務諸表等を作成する責任があること。
(a) a statement that the management has a responsibility to prepare the type-1 interim financial statements, etc.;
ロ　第一種中間財務諸表等に重要な虚偽の表示がないように内部統制を整備及び運用する責任があること。
(b) a statement that the management has a responsibility to design and implement internal controls so that there are no material misstatements in the type-1 interim financial statements, etc.; and
ハ　継続企業の前提に関する評価を行い必要な開示を行う責任があること。
(c) a statement that the management has a responsibility to conduct an evaluation concerning the going concern assumption and make the required disclosures; and
二　監査役等の責任　財務報告に係る過程を監視する責任があること。
(ii) the responsibility of the company auditor, etc.: a statement that the company auditor, etc. has a responsibility to supervise the process pertaining to the financial reports.
２１　第一項第三号ヘの期中レビューを実施した公認会計士又は監査法人の責任は、次に掲げる事項について記載するものとする。
(21) With regard to the responsibility of the certified public accountant or the audit corporation that conducted the review during the period referred to in paragraph (1), item (iii), (f), the following particulars are to be included:
一　期中レビューを実施した公認会計士又は監査法人の責任は独立の立場から第一種中間財務諸表等に対する結論を表明することにあること。
(i) a statement that the certified public accountant or the audit corporation that conducted the review during the period has a responsibility to provide a conclusion concerning the type-1 interim financial statements, etc. from an independent position;
二　期中レビューは質問、分析的手続その他の期中レビュー手続により行われ、年度の財務諸表等の監査に比べて限定的な手続により行われたこと。
(ii) a statement that the review during the period was conducted by asking questions, or through analytical procedures or any other procedures for review during the period, and that it was conducted under more limited review procedures than the audit of annual financial statements, etc.
三　継続企業の前提に関する経営者の評価について検討すること。
(iii) a statement that the evaluation of management regarding the going concern assumption is to be reviewed; and
四　監査役等と適切な連携を図ること。
(iv) a statement that the certified public accountant or the audit corporation that conducted the quarterly review collaborates with the company audit, etc. appropriately.
２２　公認会計士又は監査法人は、重要な監査手続又は期中レビュー手続が実施されなかつたこと等により、第一項第一号イ（２）の意見を表明するための基礎を得られなかつた場合若しくは同項第二号イ（２）の意見を表明するための基礎を得られなかつた場合又は同項第三号イ（２）の結論の表明ができない場合には、同項の規定にかかわらず、同項第一号イ（２）若しくは第二号イ（２）の意見又は同項第三号イ（２）の結論の表明をしない旨及びその理由を監査報告書若しくは中間監査報告書又は期中レビュー報告書に記載しなければならない。
(22) If the certified public accountant or the audit corporation could not form a basis to express an opinion referred to in paragraph (1), item (i), (a), 2., could not form a reasonable basis to express an opinion referred to in paragraph (1), item (ii), (a), 2., or could not provide the conclusion referred to in paragraph (1), item (iii), (a), 2. due to the fact that the significant audit procedures or procedures for review during the period were not implemented or due to any other reason, notwithstanding the provisions of that paragraph, the certified public accountant or the audit corporation must include a statement, in the audit report, interim audit report, or review report during the period, that the opinion referred to in item (i), (a), 2. or item (ii), (a), 2. of that paragraph or the conclusion referred to in item (iii), (a), 2. of that paragraph will not be provided and the reason therefor.
２３　監査の対象となつた財務諸表等が指定国際会計基準に準拠して作成されている場合には、第一項第一号イ（２）並びに第三項第一号及び第二号に規定する一般に公正妥当と認められる企業会計の基準については、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を記載するものとする。
(23) If the financial statements, etc. subject to the audit were prepared in accordance with designated international accounting standards, the contents specified in the following items are to be included therein for the respective categories of cases set forth in those items with regard to business accounting standards that are generally accepted as fair and appropriate as specified in paragraph (1), item (i), (a), 2. and paragraph (3), items (i) and (ii):
一　指定国際会計基準が国際会計基準（連結財務諸表規則第三百十二条に規定する国際会計基準をいう。以下この号及び次号において同じ。）と同一である場合　国際会計基準
(i) if the designated international accounting standards are the same as the international accounting standards (meaning the international accounting standards as specified in Article 312 of the Regulation on Consolidated Financial Statements; the same applies in this item and the following item): the international accounting standards; or
二　指定国際会計基準が国際会計基準と異なる場合　指定国際会計基準
(ii) if the designated international accounting standards are different from the international accounting standards: the designated international accounting standards.
２４　前項の規定は、中間監査の対象となつた第二種中間財務諸表等が指定国際会計基準に準拠して作成されている場合について準用する。この場合において、同項中「第一項第一号イ（２）並びに第三項第一号及び第二号」とあるのは、「第一項第二号イ（２）並びに第十二項第一号及び第二号」と読み替えるものとする。
(24) The provisions of the preceding paragraph apply mutatis mutandis to the cases in which the type-2 interim financial statements, etc. subject to the interim audit were prepared in accordance with the designated international accounting standards. In this case, the term "paragraph (1), item (i), (a), 2. and paragraph (3), item (i) and item (ii)" in that paragraph is deemed to be replaced with "paragraph (1), item (ii), (a), 2. and paragraph (12), item (i) and item (ii)".
２５　第二十三項の規定は、期中レビューの対象となつた第一種中間財務諸表等が指定国際会計基準に準拠して作成されている場合について準用する。この場合において、同項中「第一項第一号イ（２）並びに第三項第一号及び第二号」とあるのは、「第一項第三号イ（２）、第十七項各号及び第十八項第四号」と読み替えるものとする。
(25) The provisions of Article 23 apply mutatis mutandis to the cases in which the type-1 interim financial statements, etc. subject to the review during the period were prepared in accordance with the designated international accounting standards. In this case, the term "paragraph (1), item (i), (a), 2. and paragraph (3), item (i) and item (ii)" in that paragraph is deemed to be replaced with "paragraph (1), item (iii), (a), 2., the items of paragraph (17), and paragraph (18), item (iv)".
２６　監査の対象となつた連結財務諸表が修正国際基準に準拠して作成されている場合には、第一項第一号イ（２）並びに第三項第一号及び第二号に規定する一般に公正妥当と認められる企業会計の基準については、修正国際基準を記載するものとする。
(26) If consolidated financial statements being subject to the audit were prepared in accordance with the Japan's modified international standards, the Japan's modified international standards are to be provided for the corporate accounting standards that are generally accepted as fair and appropriate as set forth in paragraph (1), item (i), (a), 2. and paragraph (3), item (i) and item (ii).
２７　前項の規定は、中間監査の対象となつた第二種中間連結財務諸表が修正国際基準に準拠して作成されている場合について準用する。この場合において、同項中「第一項第一号イ（２）並びに第三項第一号及び第二号」とあるのは、「第一項第二号イ（２）並びに第十二項第一号及び第二号」と読み替えるものとする。
(27) The provisions of the preceding paragraph apply mutatis mutandis to the cases in which the type-2 interim financial statements, etc. subject to the interim audit were prepared in accordance with the Japan's modified international standards. In this case, the term "paragraph (1), item (i), (a), 2. and paragraph (3), item (i) and item (ii)" in that paragraph is deemed to be replaced with "paragraph (1), item (ii), (a), 2. and paragraph (12), item (i) and item (ii)".
２８　第二十六項の規定は、期中レビューの対象となつた第一種中間連結財務諸表が修正国際基準に準拠して作成されている場合について準用する。この場合において、同項中「第一項第一号イ（２）並びに第三項第一号及び第二号」とあるのは、「第一項第三号イ（２）、第十七項各号及び第十八項第四号」と読み替えるものとする。
(28) The provisions of Article 26 apply mutatis mutandis to the cases in which type-1 interim financial statements, etc. subject to the review during the period were prepared in accordance with the Japan's modified international standards. In this case, the term "paragraph (1), item (i), (a), 2. and paragraph (3), item (i) and item (ii)" in that paragraph is deemed to be replaced with "paragraph (1), item (iii), (a), 2., the items of paragraph (17), and paragraph (18), item (iv)".
（監査概要書等の提出）
(Submission of a Written Outline of the Audit)
第五条　公認会計士又は監査法人は、法第百九十三条の二第六項の規定により提出すべき報告又は資料の一部として、監査、中間監査又は期中レビュー（以下「監査等」という。）の従事者、監査日数その他当該監査等に関する事項の概要を記載した概要書を、当該監査等の終了後当該監査等に係る第一条各号に掲げる書類を提出すべき財務局長等に提出しなければならない。
Article 5 (1) As part of the report or materials to be submitted pursuant to the provisions of Article 193-2, paragraph (6) of the Act, a certified public accountant or an audit corporation must submit a written outline containing the information of the persons engaged in the audit, the interim audit or the review during the period (hereinafter referred to as the "audit, etc."), the number of audit days, etc., and the outline of any other particulars concerning the audit, etc. to the Director-General of a Local Finance Bureau, etc. to whom the documents set forth in the items of Article 1 concerning the audit, etc. should be submitted, after the audit, etc. is completed.
２　前項に規定する概要書は、次の各号に掲げる監査等の区分に応じ、当該各号に定める様式により作成しなければならない。
(2) The written outline specified in the preceding paragraph must be prepared by using the forms specified in the following items for the respective categories of audit, etc. set forth in those items:
一　財務諸表等（特定有価証券の内容等の開示に関する内閣府令第一条第九号に規定するファンド及び同条第九号の四に規定する信託財産（以下この項において「ファンド及び信託財産」という。）に係る財務諸表等を除く。）の監査に係る概要書　第一号様式
(i) the written outline of an audit of financial statements, etc. (excluding financial statements, etc. concerning the fund specified in Article 1, item (ix) of the Cabinet Office Order on Disclosure of Information on Regulated Securities and the trust property specified in item (ix)-4 of that Article (hereinafter referred to as a "fund or trust property" in this paragraph)): Form No. 1;
二　第二種中間財務諸表等（ファンド及び信託財産に係る第二種中間財務諸表等を除く。）の中間監査に係る概要書　第二号様式
(ii) the written outline of an interim audit of type-2 interim financial statements, etc. (excluding type-2 interim financial statements, etc. concerning a fund or trust property): Form No. 2;
三　ファンド及び信託財産に係る財務諸表等の監査及び第二種中間財務諸表等の中間監査に係る概要書　第三号様式
(iii) the written outline of an audit of financial statements, etc. or an interim audit of type-2 interim financial statements, etc. concerning a fund or trust property: Form No. 3; and
四　期中レビューに係る概要書　第四号様式
(iv) the written outline of a review during the period: Form No. 4.
３　第一項に規定する概要書は、次の各号に掲げる概要書の区分に応じ、当該各号に定める日までに提出しなければならない。
(3) The written outline specified in paragraph (1) must be submitted by the dates specified in the following items for the respective categories of written outlines set forth in those items:
一　前項第一号、第二号及び第四号に掲げる概要書　当該概要書に係る監査報告書、中間監査報告書又は期中レビュー報告書の作成日の翌月の末日
(i) the written outline set forth in item (i), item (ii) and item (iv) of the preceding paragraph: the last day of the month following the month containing the date on which the audit report, the interim audit report, or the review report during the period pertaining to the written outline is prepared;
二　前項第三号に掲げる概要書　当該概要書に係る監査報告書又は中間監査報告書の作成日から三月を経過する日の属する月の末日
(ii) the written outline set forth in item (iii) of the preceding paragraph: the last day of the month on which three months have elapsed from the date on which the audit report or the interim audit report pertaining to the written outline is prepared.
（監査証明に関する書類の財務局長等の受理）
(Documents Related to Audit Certification Accepted by the Director-General of a Local Finance Bureau)
第五条の二　金融商品取引法施行令（昭和四十年政令第三百二十一号）第三十九条第二項第一号に規定する内閣府令で定めるものは、前条第一項に規定する概要書とする。
Article 5-2 What is specified by Cabinet Office Order as specified in Article 39, paragraph (2), item (i) of the Order for Enforcement of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of September 30, 1965) is the written outline as specified in paragraph (1) of the preceding Article.
（監査調書の作成及び備置）
(Preparation and Keeping of the Audit Documents)
第六条　公認会計士又は監査法人は、監査等の終了後遅滞なく、当該監査等に係る記録又は資料を当該監査等に係る監査調書として整理し、これをその事務所に備えておかなければならない。
Article 6 (1) A certified public accountant or an audit corporation must organize their records and materials concerning the audit, etc. as audit documents after the audit, etc. is completed without delay and must keep them at the office of the certified public accountant or the audit corporation.
２　前項に規定する監査調書は、電磁的記録をもつて作成することができる。
(2) The audit documents specified in the preceding paragraph may be prepared in the form of electronic or magnetic records.
（法令違反等事実の通知）
(Notice of Violation of Laws and Regulations)
第七条　監査証明を行うに当たり特定発行者（法第百九十三条の二第一項に規定する特定発行者をいう。第九条第一項第二号において同じ。）における法令違反等事実（法第百九十三条の三第一項に規定する法令違反等事実をいう。）を発見した公認会計士又は監査法人は、当該事実の内容及び当該事実に係る法令違反の是正その他の適切な措置をとるべき旨を書面又は次条に定める方法により、当該特定発行者の監査役又は監事その他これらに準ずる者（法第百九十三条の三第一項に規定する適切な措置をとることについて他に適切な者がある場合には、当該者）に対して通知しなければならない。
Article 7 A certified public accountant or an audit corporation that has found the fact constituting a violation of laws and regulations (meaning a violation of laws and regulations as specified in Article 193-3, paragraph (1) of the Act) committed by a specified issuer (meaning a specified issuer as specified in Article 193-2, paragraph (1) of the Act; the same applies in Article 9, paragraph (1), item (ii)) in performing an audit certification must give notice to the company auditor, the inspector, or a person equivalent thereto of the specified issuer (if there is any other appropriate person for taking the appropriate measures as specified in Article 193-3, paragraph (1) of the Act, that person) by means of a document including the description of the fact and the violation of laws and regulations pertaining to the fact that should be corrected and any other appropriate measures that should be taken, or by the means specified in the following Article.
（情報通信の技術を利用する方法）
(Means Utilizing Information Communication Technology)
第八条　法第百九十三条の三各項に規定する内閣府令で定めるものは、送信者の使用に係る電子計算機と受信者の使用に係る電子計算機とを接続する電気通信回線を通じて送信し、受信者の使用に係る電子計算機に備えられたファイルに記録する方法とする。
Article 8 The means specified by Cabinet Office Order as specified in the items of Article 193-3 of the Act is the means of transmitting information via a telecommunications line that connects a computer used by the sender and a computer used by the recipient, and recording the information in a file stored in the computer used by the recipient.
（意見の申出の手続）
(Procedure for Offering an Opinion)
第九条　法第百九十三条の三第二項の申出をしようとする公認会計士又は監査法人は、次に掲げる事項を記載した書面を、金融庁長官に提出しなければならない。
Article 9 (1) A certified public accountant or an audit corporation who intends to make the proposal referred to in Article 193-3, paragraph (2) of the Act must submit a document containing the following particulars to the Commissioner of the Financial Services Agency:
一　公認会計士又は監査法人の氏名又は名称及び住所又は主たる事務所の所在地
(i) the name and address or the location of the principal office of the certified public accountant or the audit corporation;
二　特定発行者の商号又は名称
(ii) the trade name or the name of the specified issuer;
三　法第百九十三条の三第一項の規定による通知を行つた日
(iii) the date on which the notice under Article 193-3, paragraph (1) of the Act was given;
四　意見の要旨
(iv) the outline of the opinion; and
五　意見の内容（法第百九十三条の三第二項第一号に掲げる事項及び同項第二号に掲げる事項の別に記載すること。）
(v) the statement of the opinion (which must be provided separately for the particular set forth in Article 193-3, paragraph (2), item (i) of the Act and for the particular set forth in item (ii) of that paragraph).
２　前項第一号に規定する氏名については、旧氏（住民基本台帳法施行令（昭和四十二年政令第二百九十二号）第三十条の十三に規定する旧氏をいう。以下同じ。）及び名を括弧書で併せて記載することができる。
(2) Regarding the name specified in item (i) of the preceding paragraph, one's former surname (meaning a former surname prescribed in Article 30-13 of the Order for Enforcement of the Residential Basic Book Act (Cabinet Order No. 292 of 1967) and name may be additionally entered in the parentheses.