イ当該非幹事会社等に係る共同保険契約の引受割合が百分の十以下であること。

(a)that the Underwriting Ratio of the coinsurance contract pertaining to the Non-managing Underwriter, etc. is no more than 10 percent; and

ロ当該非幹事会社等に係る引受割合の全てに応じた共同保険契約を移転するものであること。

(b)that the transfer is a transfer by which a coinsurance contract is transferred according to the entire Underwriting Ratio pertaining to the Non-managing Underwriter, etc.

イ当該保険契約の種類ごとに保険契約の移転前及び移転後における保険契約者の数、保険契約の件数及び保険金額の合計額並びに責任準備金その他の準備金の額

(a)the number of policyholders, the number of insurance contracts, the total of the insured amount, and the amount of Policy Reserve and any other reserves before and after the transfer of insurance contracts, for each type of insurance contract;

ロ当該保険契約の種類ごとに保険契約の移転前における移転対象契約に係る責任準備金その他の準備金の額及びそれらの算定の適切性

(b)the amount of Policy Reserve and any other reserves for the Transferred Contracts before the transfer of insurance contract and the appropriateness of the calculation of such amount, for each type of insurance contract; and

ハ保険契約の移転後における責任準備金その他の準備金の算定の適切性

(c)the appropriateness of the calculation of the amount of Policy Reserve and any other reserves after the transfer of insurance contracts;

イ当該保険契約の種類ごとに保険契約の移転前及び移転後における保険契約者の数、保険契約の件数及び保険金額の合計額並びに責任準備金（外国保険会社等にあっては、法第百九十九条において準用する法第百十六条第一項の責任準備金をいう。ロ及びハ並びに次条第二号において同じ。）その他の準備金の額

(a)the number of policyholders, the number of insurance contracts, the total of the insured amount, and the amount of Policy Reserve (in the case of a Foreign Insurance Company, etc., meaning the Policy Reserve set forth in Article 116, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 199 of the Act; the same applies in (b) and (c) and item (ii) of the following Article) and any other reserves before and after the transfer of insurance contracts, for each type of insurance contract;

ロ当該保険契約の種類ごとに保険契約の移転後における移転対象契約に係る責任準備金その他の準備金の額及びそれらの算定の適切性

(b)the amount of Policy Reserve and any other reserves for the Transferred Contracts after the transfer of insurance contract and the appropriateness of the calculation of such amount, for each type of insurance contract; and

ハ保険契約の移転後における責任準備金その他の準備金の算定の適切性

(c)the appropriateness of the calculation of the amount of Policy Reserve and any other reserves after the transfer of insurance contracts;

イ理由書

(a)a written statement of reasons;

ロ株主総会等の議事録

(b)the minutes of shareholders meeting, etc.;

ハ財産目録及び貸借対照表

(c)the inventory of property and the balance sheet;

ニ総代会がした解散の決議の認可の申請の場合においては、法第百五十七条第一項の規定による公告をしたことを証する書面及び同条第二項の社員である者が同項の請求をしなかったことを証する書面又は同条第三項の社員総会の決議に係る議事録

(d)in the case of an application for authorization of resolution of dissolution adopted by the Member Representatives Meeting, the document certifying that the public notice under Article 156, paragraph (1) has been given; and the document certifying that none of the members set forth in paragraph (2) of the same Article has made a request pursuant to the provisions of the same paragraph or the minutes pertaining to the resolution of the general meeting of members as set forth in paragraph (3) of the same Article;

ホ当該保険会社等（株式会社及び法第六十三条第一項の定款の定めをしている相互会社に限る。）を保険者とする保険契約（令第十六条に規定する保険契約を除く。）がないことを証する書面

(e)the document certifying the non-existence of the insurance contract (excluding the insurance contract provided in Article 16 of the Cabinet Order) wherein the insurer is the Insurance Company, etc. (limited to a stock company, and a Mutual Company which has provisions in its articles of incorporation as set forth in Article 63, paragraph (1) of the Act);

ヘ当該保険会社等を保険者とする保険契約があるときは、当該保険契約の処理方針を記載した書面

(f)if there is any insurance contract wherein the insurer is the Insurance Company, etc., the document specifying the handling policy for such insurance contracts;

トその他法第百五十三条第二項の規定による審査をするため参考となるべき事項を記載した書類

(g)a document stating any other matters which would serve as reference information in an examination conducted pursuant to the provisions of Article 153, paragraph (2);

イ理由書

(a)a written statement of reasons;

ロ株主総会の議事録

(b)the minutes of shareholders meeting, etc.;

ハ貸借対照表

(c)the balance sheet;

ニ当該保険会社等を保険者とする保険契約（令第十六条に規定する保険契約を除く。）がないことを証する書面

(d)the document certifying the non-existence of the insurance contract (excluding the insurance contract provided in Article 16 of the Cabinet Order) wherein the insurer is the Insurance Company, etc.;

ホ当該保険会社等を保険者とする保険契約があるときは、当該保険契約の処理方針を記載した書面

(e)if there is any insurance contract wherein the insurer is the Insurance Company, etc., the document specifying the handling policy for such insurance contracts;

ヘその他法第百五十三条第二項の規定による審査をするため参考となるべき事項を記載した書類

(f)a document stating any other matters which would serve as reference information in an examination conducted pursuant to the provisions of Article 153, paragraph (2);

イ理由書

(a)a written statement of reasons;

ロ合併契約の内容を記載した書面

(b)a document describing the terms and conditions of the merger agreement;

ハ当事者である保険会社等の株主総会の議事録その他必要な手続があったことを証する書面

(c)the minutes of the shareholders meeting of the Insurance Company, etc. which is the party to the merger, or and any other document certifying that necessary procedures have been taken;

ニ各当事者の財産目録並びに貸借対照表及び損益計算書

(d)the inventories of properties and the balance sheet and profit and loss statement of each of the parties to the merger;

ホ合併費用を記載した書面

(e)a document describing the cost of merger;

ヘ会社法第七百八十九条第二項、第七百九十九条第二項又は第八百十条第二項（債権者の異議）の規定による公告又は催告をしたこと及び異議を述べた債権者があるときは、その者に対し弁済し、若しくは担保を提供し、若しくは信託したこと又は合併をしてもその者を害するおそれがないことを証する書面

(f)a document certifying that the public notice and notices under the provisions of Article 789, paragraph (2), Article 799, paragraph (2) or Article 810, paragraph (2) (Objection of Creditors) of the Companies Act have been given, and if any creditor has raised an objection, the fact that the payment has been made or reasonable security has been provided to the creditor or reasonable property has been deposited in trust for the purpose of having the creditor receive the payment, or that the merger is not likely to harm the creditor;

ト当事者である保険会社等を保険者とする保険契約（令第十六条に規定する保険契約を除く。）がないことを証する書面

(g)the document certifying the non-existence of the insurance contract (excluding the insurance contract provided in Article 16 of the Cabinet Order) wherein the insurer is the Insurance Company, etc. which the party to the merger;

チ当事者である保険会社等を保険者とする保険契約があるときは、当該保険契約の処理の方針を記載した書面

(h)if there is any insurance contract wherein the insurer is the Insurance Company, etc. which is the party to the merger, the document specifying the handling policy for such insurance contracts;

リ合併の当事者の一方が保険会社等でない場合においては、当該保険会社等でない当事者の従前の定款

(i)if the counterparty to the merger is not an Insurance Company, its articles of incorporation formerly in effect; and

ヌその他法第百五十三条第二項の規定による審査をするため参考となるべき事項を記載した書類

(j)a document stating any other matters which would serve as reference information in an examination conducted pursuant to the provisions of Article 153, paragraph (2).

イ法第百六十四条第三項又は第百六十五条第六項において準用する法第九十条第三項において準用する会社法第二百三十四条第二項の規定により売却する日（以下この号において「売却日」という。）における当該株式を取引する市場における最終の価格（当該売却日に売買取引がない場合又は当該売却日が当該市場の休業日に当たる場合にあっては、その後最初になされた売買取引の成立価格）

(a)the closing price of the shares on the market in which the shares are traded, as of the day when the shares were sold, pursuant to the provisions of Article 234, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 90, paragraph (3) of the Act as further applied mutatis mutandis pursuant to Article 164, paragraph (3) and Article 165, paragraph (6) of the Act (hereinafter referred to as the "Sales Date" in this item) (if no sale and purchase transaction has been conducted on the Sales Date, or where the Sales Date falls in a non-business day of the market, the contract price of the sale and purchase transaction effected for the first time after the relevant day); or

ロ売却日において当該株式が公開買付け等の対象であるときは、当該売却日における当該公開買付け等に係る契約における当該株式の価格

(b)if, as of the Sales Date, the shares are the subject of a Tender Offer, etc., the price of the shares provided for in the contract pertaining to the Tender Offer, etc. as of the Sales Date.

イ第百条第二項第二号に掲げる額

(a)the amount set forth in Article 100, paragraph (2), item (ii);

ロ法第六十三条第一項の保険契約について、第百条第二項第二号に掲げる額を計算する場合に用いる方法と同様の方法により評価した保険契約上の債務を履行するために確保すべき資産の額

(b)in connection with the insurance contract under Article 63, paragraph (1) of the Act, the amount of assets to be secured for the purpose of performance of obligations under insurance contracts which are appraised by the same method as those used for the purpose of calculation of the amount set forth in Article 100, paragraph (2), item (ii);

ハ第百条第二項第二号に掲げる額を計算する場合に用いる方法と同様の方法により評価した消滅相互会社の合併時における債務を履行するために確保すべき資産の額（イ及びロに掲げるものを除く。）

(c)the amount of assets to be secured for the purpose of performance of obligations of the Extinct Mutual Company at the time of the Merger, which are appraised by the same method as those used for the purpose of calculation of the amount set forth in Article 100, paragraph (2), item (ii); and

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日における貸借対照表）の内容

(a)the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Absorbed Stock Company);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日。ハにおいて同じ。）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Absorbed Stock Company; the same applies in item (c)) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

ハ最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百六十五条の二第一項の規定により同項の書面又は電磁的記録を各営業所に備え置いた日（以下この条において「吸収合併契約備置開始日」という。）後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(c)if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping of documents or Electronic or Magnetic Records under Article 165-2, paragraph (1) of the Act (hereinafter referred to as "Day on Which the Absorption-type Merger Agreement Began To Be Kept") and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日における貸借対照表）の内容

(a)the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Mutual Company Surviving the Absorption-Type Merger);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(b)if, after the last day of the Most Recent Business Year (if there is no such Most Recent Business Year, the day of incorporation of the Mutual Company Surviving the Absorption-Type Merger), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ新設合併設立会社（法第百六十五条の四第一項に規定する新設合併設立会社をいう。以下この節において同じ。）が相互会社である場合　次に掲げる事項

(a)if the Formed Company (meaning the Formed Company as provided in Article 165-4, paragraph (1) of the Act; hereinafter the same applies in this Section) is a Mutual Company: the following matters:

（１）第九十九条の三の三第一号及び第二号に掲げる事項についての定め（当該定めがない場合にあっては、当該定めがないこと）の相当性に関する事項

1.matters related to adequacy of the provisions on the matters set forth in Article 99-3, items (i) and (ii) (if there is no such provision, the adequacy as to the lack thereof);

（２）新設合併消滅株式会社の全部又は一部が新株予約権を発行しているときは、第九十九条の三の三第三号及び第四号に掲げる事項についての定めの相当性に関する事項

2.the matters related to adequacy of the provisions on the matters set forth in Article 99-3-2, items (iii) and (iv), in cases the Consolidated Stock Company has issued share options;

（３）法第百六十三条第一項第七号に掲げる事項についての定め（当該定めがない場合にあっては、当該定めがないこと）の相当性に関する事項

3.matters related to adequacy of the provisions on the matters set forth in Article 163, paragraph (1), item (vii) (if there is no such provision, the adequacy as to the lack thereof); and

（４）法第百六十三条第一項第八号に掲げる事項についての定めの相当性に関する事項

4.matters related to adequacy of the provisions on the matters set forth in Article 163, paragraph (1), item (viii);

ロ新設合併設立会社が株式会社である場合　次に掲げる事項

(b)if the Formed Company is a stock company: the following matters:

（１）法第百六十五条第一項第六号から第十一号までに掲げる事項についての定めの相当性に関する事項

1.matters related to adequacy of the provisions on the matters set forth in Article 165, paragraph (1), items (vi) to (xi);

（２）新設合併消滅株式会社の全部又は一部が新株予約権を発行しているときは、法第百六十五条第一項第十二号及び第十三号に掲げる事項についての定めの相当性に関する事項

2.the matters related to adequacy of the provisions on the matters set forth in Article 165, paragraph (1), items (xii) and (xiii) of the Act, in cases the Consolidated Stock Company has issued share options; and

（３）法第百六十五条第一項第十四号に掲げる事項についての定め（当該定めがない場合にあっては、当該定めがないこと）の相当性に関する事項

3.matters related to adequacy of the provisions on the matters set forth in Article 165, paragraph (1), item (xiv) (if there is no such provision, the adequacy as to the lack thereof);

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日における貸借対照表）の内容

(a)the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Consolidated Mutual Company);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日。ハにおいて同じ。）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Consolidated Stock Company; the same applies in item (c)) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

ハ最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百六十五条の二第一項の規定により同項の書面又は電磁的記録を各営業所に備え置いた日（以下この条において「新設合併契約備置開始日」という。）後新設合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(c)if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping of documents or Electronic or Magnetic Records under Article 165-2, paragraph (1) of the Act (hereinafter referred to as "Day of Commencement of Keeping Consolidation-Type Merger Agreement") and the day when the Consolidation-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、新設合併消滅相互会社の成立の日における貸借対照表）の内容

(a)the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Consolidated Mutual Company);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、新設合併消滅相互会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（新設合併契約備置開始日後新設合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(b)if, after the last day of the Most Recent Business Year (if there is no such Most Recent Business Year, the date of incorporation of the Consolidated Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day of Commencement of Keeping Consolidation-type Merger Agreement and the day when the Consolidation-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁

(a)if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or

ロ電子公告により公告をしているときは、会社法第九百十一条第三項第二十八号イ（株式会社の設立の登記）に掲げる事項

(b)if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;

イ吸収合併存続会社又は新設合併設立会社が相互会社であるとき　消滅株式会社（消滅株式会社が新設合併消滅株式会社である場合にあっては、他の新設合併消滅株式会社を含む。）の株主及び新株予約権者又は新設合併消滅相互会社の社員に対する金銭の割当てに関する事項

(a)if the Absorbing Company or the Formed Company is a Mutual Company: the matters related to the allocation of money to the shareholders or share option holder of the Extinct Stock Company (if the Extinct Stock Company is a Consolidated Stock Company, including other Consolidated Stock Companies) or to the members of the Consolidated Mutual Company;

ロ新設合併設立会社が株式会社であるとき　次に掲げる事項

(b)if the Formed Company is a stock company: the following matters:

（１）新設合併消滅株式会社（他の新設合併消滅株式会社を含む。以下この号において同じ。）の株主に対する株式又は金銭の割当てに関する事項

1.the matters related to allocation of shares or money to the shareholders of the Consolidated Stock Company (including other Consolidated Stock Companies; hereinafter the same applies in this item);

（２）全部又は一部の新設合併消滅株式会社の新株予約権者に対する新株予約権又は金銭の割当てに関する事項

2.the matters related to allocation of share options or monies to the share option holders of all or part of the Consolidated Stock Companies;

（３）新設合併消滅相互会社の社員に対する株式又は金銭の割当てに関する事項

3.the matters related to allocation of shares or monies to the members of the Consolidated Mutual Company;

（４）新設合併消滅相互会社の社員に対する株式の割当てにより生ずる一株に満たない端数に係る部分につき新たに発行する株式の売却の方法その他売却に関し第九十九条の四に規定する事項

4.the method of selling any additional fraction of shares to be issued as a result of the allocation of shares to the members of the Consolidated Mutual Company and any other matter provided in Article 99-4;

（５）（４）の株式を買い受けるときは、買受けの方法その他買受けに関し第九十九条の五各号に掲げる事項

5.the method of purchasing any fraction of shares arising under 4. and any other matter specified by Cabinet Office Order regarding such purchase;

イ最終事業年度に係る貸借対照表又はその要旨につき公告対象会社が法第五十四条の七第一項又は第二項の規定により公告をしている場合　次に掲げるもの

(a)if the Notifying Company has given public notice of the balance sheet pertaining to the Most Recent Business Year or a summary thereof pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Companies Act: the following matters:

（１）時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁

1.if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published;

（２）電子公告により公告をしているときは、法第六十四条第二項第十七号イに掲げる事項

2.if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 64, paragraph (2), item (xvii), (a) of the Act;

ロ最終事業年度に係る貸借対照表につき公告対象会社が法第五十四条の七第三項に規定する措置を執っている場合　法第六十四条第二項第十五号に掲げる事項

(b)if, in regard to the balance sheet pertaining to the Most Recent Business Year, the Notifying Company has implemented the measures provided in Article 54-7, paragraph (3) of the Act: the matters listed in Article 64, paragraph (2), item (xv);

ハ公告対象会社が法第五十四条の七第四項に規定する相互会社である場合において、当該相互会社が金融商品取引法第二十四条第一項（有価証券報告書の提出）の規定により最終事業年度に係る有価証券報告書を提出しているとき　その旨

(c)if the Notifying Company is a Mutual Company as provided in Article 54-7, paragraph (4) of the Act, and where it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;

ニ公告対象会社につき最終事業年度がない場合　その旨

(d)if the Notifying Company has no Most Recent Business Year: such fact;

ホ公告対象会社が清算相互会社である場合　その旨

(e)if the Notifying Company is a Liquidating Mutual Company: such fact;

ヘイからホまでに掲げる場合以外の場合　最終事業年度に係る別紙様式第三号（少額短期保険業者にあっては別紙様式第三号の三、特定取引勘定設置会社にあっては別紙様式第三号の二）に定める貸借対照表の要旨の内容

(f)other cases than as set forth in (a) to (e): the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 3 (the Appended Form No. 3-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 3-2, in the case of a Company with Specified Transaction Account).

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日における貸借対照表）の内容

(a)the details of the Financial Statements, etc. for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Stock Company Surviving the Absorption-Type Merger);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日。ハにおいて同じ。）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Stock Company Surviving the Absorption-Type Merger; the same applies in item (c)) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

ハ最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百六十五条の九第一項の規定により同項の書面又は電磁的記録を各営業所に備え置いた日（以下この条において「吸収合併契約備置開始日」という。）後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(c)if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping of documents or Electronic or Magnetic Records under Article 165-9, paragraph (1) of the Act (hereinafter referred to as "Day on Which the Absorption-type Merger Agreement Began To Be Kept") and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日における貸借対照表）の内容

(a)the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Absorbed Mutual Company);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(b)if, after the last day of the Most Recent Business Year (if there is no such Most Recent Business Year, the day of incorporation of the Absorbed Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-Type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁

(a)if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or

ロ電子公告により公告をしているときは、会社法第九百十一条第三項第二十八号イ（株式会社の設立の登記）に掲げる事項

(b)if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;

イ最終事業年度に係る貸借対照表又はその要旨につき吸収合併消滅相互会社が法第五十四条の七第一項又は第二項の規定により公告をしている場合　次に掲げるもの

(a)if the converting Mutual Company has given public notice of the balance sheet pertaining to the Most Recent Business Year or a summary thereof pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Act: the matters listed in the following:

（１）時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁

1.if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or

（２）電子公告により公告をしているときは、法第六十四条第二項第十七号イに掲げる事項

2.if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 64, paragraph (2), item (xvii), (a) of the Act;

ロ最終事業年度に係る貸借対照表につき吸収合併消滅相互会社が法第五十四条の七第三項に規定する措置を執っている場合　法第六十四条第二項第十五号に掲げる事項

(b)if, in regard to the balance sheet pertaining to the Most Recent Business year, the Absorbed Mutual Company has implemented the measures provided in Article 54-7, paragraph (3) of the Act: the matters listed in Article 64, paragraph (2), item (xv) of the Act;

ハ吸収合併消滅相互会社が法第五十四条の七第四項に規定する相互会社である場合において、当該相互会社が金融商品取引法第二十四条第一項（有価証券報告書の提出）の規定により最終事業年度に係る有価証券報告書を提出しているとき　その旨

(c)if the Absorbed Mutual Company is a Mutual Company as provided in Article 54-7, paragraph (4) of the Act, and where it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;

ニ吸収合併消滅相互会社につき最終事業年度がない場合　その旨

(d)if the Absorbed Mutual Company has no Most Recent Business Year: such fact;

ホ吸収合併消滅相互会社が清算相互会社である場合　その旨

(e)if the Absorbed Mutual Company is a Liquidating Mutual Company: such fact;

ヘイからホまでに掲げる場合以外の場合　最終事業年度に係る別紙様式第三号（少額短期保険業者にあっては別紙様式第三号の三、特定取引勘定設置会社にあっては別紙様式第三号の二）に定める貸借対照表の要旨の内容

(f)other cases than as set forth in (a) to (e): the details of the summary of the balance sheet for the Most Recent Business Year prepared in accordance with Appended Form No. 3 (or Appended Form No. 3-3, in the case of a Small Amount and Short Term Insurance Company; or Appended Form No. 3-2, in the case of a Company with Specified Transaction Account).

イ法第百六十五条の十六の二の規定による請求に係る手続の経過

(a)the progress of the procedures pertaining to the demand under Article 165-16-2 of the Act; and

ロ法第百六十五条の十七の規定による手続の経過

(b)the progress of the procedures under Article 165-17 of the Act;

イ法第百六十五条の十一の二の規定による請求に係る手続の経過

(a)the progress of the procedures pertaining to the demand under Article 165-11-2 of the Act; and

ロ法第百六十五条の十二において準用する法第百六十五条の四第一項及び第二項の規定、法第百六十五条の十二において準用する法第百六十五条の五第二項において準用する会社法第七百九十七条第五項から第九項まで（反対株主の株式買取請求）の規定、法第百六十五条の十二において準用する法第百六十五条の七の規定並びに法第百六十五条の十二において準用する会社法第七百九十七条第一項及び第二項の規定による手続の経過

(b)the progress of the procedures under Article 165-4, paragraphs (1) and (2) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act, Article 797, paragraphs (5) to (9) (Dissenting Shareholders' Appraisal Rights) of the Companies Act as applied mutatis mutandis pursuant to Article 165-5, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act, Article 165-7 of the Act as applied mutatis mutandis pursuant to Article 165-12 of the Act and Article 797, paragraphs (1) and (2) of the Companies Act as applied mutatis mutandis pursuant to Article 165-12 of the Act;

イ吸収合併存続会社が相互会社である場合　法第百六十条第二号に掲げる事項についての定め

(a)if the Absorbing Company is a Mutual Company: the provisions on the matters specified in Article 160, item (ii) of the Act;

ロ吸収合併存続会社が株式会社である場合　法第百六十四条第一項第二号から第六号までに掲げる事項についての定め

(b)if the Absorbing Company is a stock company: the provisions on the matters specified in Article 160, items (ii) to (vi) of the Act;

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日における貸借対照表）の内容

(a)the details of the Financial Statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the date of incorporation of the Absorbed Mutual Company);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百六十五条の十五第一項の規定により同項の書面又は電磁的記録を各事務所に備え置いた日（以下この項において「吸収合併契約備置開始日」という。）後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(b)if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Absorbed Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping the document or Electronic or Magnetic Records under Article 165-15, paragraph (1) at each business office (hereinafter referred to as the "Day on Which the Absorption-type Merger Agreement Began To Be Kept") and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ吸収合併存続会社が相互会社である場合　吸収合併存続相互会社についての次に掲げる事項

(a)if the Absorbing Company is a Mutual Company: the following matters related to the Mutual Company Surviving the Absorption-Type Merger:

（１）最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日における貸借対照表）の内容

1.the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Mutual Company Surviving the Absorption-Type Merger);

（２）最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

2.if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Mutual Company Surviving the Absorption-Type Merger), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

ロ吸収合併存続会社が株式会社である場合　吸収合併存続株式会社についての次に掲げる事項

(b)if the Absorbing Company is a stock company: the following matters related to the Stock Company Surviving the Absorption-Type Merger:

（１）最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日における貸借対照表）の内容

1.the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Stock Company Surviving the Absorption-Type Merger);

（２）最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日。（３）において同じ。）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

2.if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Stock Company Surviving the Absorption-Type Merger; the same applies in 3.) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

（３）最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

3.if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ新設合併設立会社が相互会社である場合　法第百六十一条第一項第六号又は第百六十三条第一項第六号から第八号までに掲げる事項についての定め

(a)if the Formed Company is a Mutual Company: the provisions on the matters set forth in Article 161, paragraph (1), item (vi) or Article 163, paragraph (1), items (vi) to (viii) of the Act;

ロ新設合併設立会社が株式会社である場合　法第百六十五条第一項第六号から第十四号までに掲げる事項についての定め

(b)if the Formed Company is a stock company: the provisions on the matters set forth in Article 165, paragraph (1), items (vi) to (xiv) of the Act;

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、新設合併消滅相互会社の成立の日における貸借対照表）の内容

(a)the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Consolidated Mutual Company);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、新設合併消滅相互会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百六十五条の十五第一項の規定により同項の書面又は電磁的記録を各事務所に備え置いた日（以下この項において「新設合併契約備置開始日」という。）後新設合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(b)if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Consolidated Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping the document or Electronic or Magnetic Records under Article 165-15, paragraph (1) at each business office (hereinafter referred to as the "Day of Commencement of Keeping Consolidation-type Merger Agreement") and the day when the Consolidation-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日における貸借対照表）の内容

(a)the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Consolidated Stock Company);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日。ハにおいて同じ。）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Consolidated Stock Company; the same applies in item (c)) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

ハ最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（新設合併契約備置開始日後新設合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(c)if, after the last day of the Most Recent Business Year (if there is no such Most Recent Business Year, the date of incorporation of the Consolidated Stock Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day of Commencement of Keeping Consolidation-type Merger Agreement and the day when the Consolidation-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ吸収合併存続会社又は新設合併設立会社が相互会社であるとき　消滅相互会社（消滅相互会社が新設合併消滅相互会社である場合にあっては、他の新設合併消滅相互会社を含む。以下この号及び第五号において同じ。）の社員又は新設合併消滅株式会社の株主及び新株予約権者に対する金銭の割当てに関する事項

(a)if the Absorbing Company or the Formed Company is a Mutual Company: the matters related to the allocation of money to the shareholders or share option holder of the Extinct Mutual Company (if the Extinct Mutual Company is a Consolidated Mutual Company, including other Consolidated Mutual Companies) or to the members of the Consolidated Stock Company;

ロ吸収合併存続会社又は新設合併設立会社が株式会社であるとき　次に掲げる事項

(b)if the Absorbing Company or the Formed Company is a stock company: the following matters:

（１）消滅相互会社の社員に対する株式又は金銭の割当てに関する事項

1.the matters related to allocation of shares or money to the shareholders of the Extinct Mutual Company;

（２）消滅相互会社の社員に対する株式の割当てにより生ずる一株に満たない端数に係る部分につき新たに発行する株式の売却の方法その他売却に関し第九十九条の四に規定する事項

2.the method of selling any additional fraction of shares to be issued as a result of the allocation of shares to the members of the Extinct Mutual Company and any other matter provided in Article 99-4;

（３）新設合併消滅株式会社の株主に対する株式又は金銭の割当てに関する事項

3.the matters related to allocation of shares or monies to the members of the Consolidated Stock Company;

（４）新設合併消滅株式会社の新株予約権者に対する新株予約権又は金銭の割当てに関する事項

4.the matters related to allocation of shares or monies to the share option holders of the Consolidated Stock Company;

イ最終事業年度に係る貸借対照表又はその要旨につき公告対象会社が法第五十四条の七第一項若しくは第二項の規定又は法第十三条の規定により読み替えて適用する会社法第四百四十条第一項（計算書類の公告）の規定若しくは同条第二項の規定により公告をしている場合　次に掲げるもの

(a)if, pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Act, Article 440, paragraph (1) (Public Notice of Financial Statements) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms, or Article 440, paragraph (2) of the Companies Act, a Notifying Company has given a public notice of its balance sheet for the Most Recent Business Year or summary thereof: the following information:

（１）時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁

1.if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or

（２）電子公告により公告をしているときは、法第六十四条第二項第十七号イ又は会社法第九百十一条第三項第二十八号イ（株式会社の設立の登記）に掲げる事項

2.if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 64, paragraph (2), item (xvii), (a) of the Act or Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;

ロ最終事業年度に係る貸借対照表につき公告対象会社が法第五十四条の七第三項又は会社法第四百四十条第三項に規定する措置を執っている場合　法第六十四条第二項第十五号又は会社法第九百十一条第三項第二十六号に掲げる事項

(b)if, in regard to the balance sheet pertaining to the Most Recent Business year, the Notifying Company has implemented the measures provided in Article 54-7, paragraph (3) of the Act or in Article 440, paragraph (3) of the Companies Act: the matters listed in Article 64, paragraph (2), item (xv) of the Act or Article 911, paragraph (3), item (xxvi) of the Companies Act;

ハ公告対象会社が法第五十四条の七第四項に規定する相互会社又は会社法第四百四十条第四項に規定する株式会社である場合において、当該相互会社又は株式会社が金融商品取引法第二十四条第一項（有価証券報告書の提出）の規定により最終事業年度に係る有価証券報告書を提出しているとき　その旨

(c)if the Notifying Company is a Mutual Company as provided in Article 54-7, paragraph (4) of the Act or a stock company as provided in Article 440, paragraph (4) of the Companies Act, and it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;

ニ公告対象会社が会社法の施行に伴う関係法律の整備等に関する法律第二十八条（計算書類の公告等に関する規定の適用除外）の規定により会社法第四百四十条の規定が適用されないものである場合　その旨

(d)if, pursuant to the provisions of Article 28 (Exclusion from Application of Provisions Pertaining to Public Notice of Financial Statements) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the Notifying Company is excluded from application of the provisions of Article 440 of the Companies Act: such fact;

ホ公告対象会社につき最終事業年度がない場合　その旨

(e)if the Notifying Company does not have Most Recent Business Year: such fact;

ヘ公告対象会社が清算株式会社又は清算相互会社である場合　その旨

(f)if the Notifying Company is a Liquidating Stock Company or a Liquidating Mutual Company: such fact;

トイからヘまでに掲げる場合以外の場合　次の（１）又は（２）に掲げる場合の区分に応じ、当該（１）又は（２）に定める事項

(g)other cases than as set forth in items (a) to (f): the matters set forth in the following 1. or 2., in accordance with the categories of the cases as respectively set forth therein:

（１）公告対象会社が相互会社であるとき　最終事業年度に係る別紙様式第三号（少額短期保険業者にあっては別紙様式第三号の三、特定取引勘定設置会社にあっては別紙様式第三号の二）に定める貸借対照表の要旨の内容

1.if the Notifying Company is a Mutual Company: the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 3 (the Appended Form No. 3-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 3-2, in the case of a Company with Specified Transaction Account);

（２）公告対象会社が株式会社であるとき　最終事業年度に係る別紙様式第二号（少額短期保険業者にあっては別紙様式第二号の三、特定取引勘定設置会社にあっては別紙様式第二号の二）に定める貸借対照表の要旨の内容

2.if the Notifying Company is a stock company: the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 2 (the Appended Form No. 2-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 2-2, in the case of a Company with Specified Transaction Account).

イ吸収合併消滅会社（法第百六十九条第一項に規定する吸収合併消滅会社をいう。以下この節において同じ。）が相互会社である場合　法第百六十条第二号に掲げる事項についての定め（当該定めがない場合にあっては、当該定めがないこと）の相当性に関する事項

(a)if the Absorbed Company (meaning the Absorbed Company as provided in Article 169, paragraph (1) of the Act; hereinafter the same applies in this Section) is a Mutual Company: the matters related to adequacy of the provisions on the matters set forth in Article 160, item (ii) (if there is no such provision, the adequacy as to the lack thereof);

ロ吸収合併消滅会社が株式会社である場合　次に掲げる事項

(b)if the Absorbed Company is a stock company: the following matters:

（１）第九十九条の三の二第一号及び第二号に掲げる事項についての定め（当該定めがない場合にあっては、当該定めがないこと）の相当性に関する事項

1.matters related to adequacy of the provisions on the matters set forth in Article 99-3-2, items (i) and (ii) (if there is no such provision, the adequacy as to the lack thereof);

（２）第九十九条の三の二第三号及び第四号に掲げる事項を定めたときは、当該事項についての定め（全部の新株予約権の新株予約権者に対して交付する金銭の額を零とする旨の定めを除く。）の相当性に関する事項

2.when the matters set forth in Article 99-3-2, items (iii) and (iv) are provided, the matters related to adequacy of such provisions (excluding the provisions that the amount of money to be delivered to the share option holder for all share options is zero);

（３）法第百六十二条第一項第三号に掲げる事項についての定めの相当性に関する事項

3.matters related to adequacy of the provisions on the matters set forth in Article 162, paragraph (1), item (iii); and

イ最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日における貸借対照表）の内容

(a)the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Mutual Company Surviving the Absorption-Type Merger);

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続相互会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百六十五条の十九第一項の規定により同項の書面又は電磁的記録を各事務所に備え置いた日（以下この条において「吸収合併契約備置開始日」という。）後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

(b)if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Mutual Company Surviving the Absorption-Type Merger), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the day of commencement of keeping the document or Electronic or Magnetic Records under Article 165-19, paragraph (1) at each business office (hereinafter referred to as the "Day on Which the Absorption-type Merger Agreement Began To Be Kept") and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ吸収合併消滅会社が相互会社である場合　吸収合併消滅相互会社（清算相互会社を除く。）についての次に掲げる事項

(a)if the Absorbed Company is a Mutual Company: the following matters related to the Absorbed Mutual Company (excluding the Liquidating Mutual Company);

（１）最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日における貸借対照表）の内容

1.the details of the Financial Statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the date of incorporation of the Absorbed Mutual Company);

（２）最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅相互会社の成立の日）後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

2.if, after the last day of the Most Recent Business Year (if there is no Most Recent Business Year, the date of incorporation of the Absorbed Mutual Company), disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

ロ吸収合併消滅会社が株式会社である場合　吸収合併消滅株式会社（清算株式会社を除く。）についての次に掲げる事項

(b)if the Absorbed Company is a stock company: the following matters related to the Absorbed Stock Company (excluding the Liquidating Stock Company):

（１）最終事業年度に係る計算書類等（最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日における貸借対照表）の内容

1.the details of the financial statements for the Most Recent Business Year (if the company has no Most Recent Business Year, the balance sheet as of the day of incorporation of the Absorbed Stock Company);

（２）最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日。（３）において同じ。）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

2.if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Absorbed Stock Company; the same applies in 3.) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

（３）最終事業年度の末日後に重要な財産の処分、重大な債務の負担その他の会社財産の状況に重要な影響を与える事象が生じたときは、その内容（吸収合併契約備置開始日後吸収合併の効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）

3.if, after the last day of the Most Recent Business Year, disposition of any important asset, assumption of a material obligation or any other event which would have a material impact on the company's property status has taken place, the details thereof (if the new Most Recent Business Year falls in the period between the Day on Which the Absorption-type Merger Agreement Began To Be Kept and the day when the Absorption-type Merger becomes effective, the above is limited to the details of the events which have taken place after the last day of the new Most Recent Business Year);

イ吸収合併消滅会社が相互会社であるとき　吸収合併消滅相互会社の社員に対する金銭の割当てに関する事項

(a)if the Absorbed Company is a Mutual Company: the matters related to the allocation of money to the members of the Absorbed Mutual Company;

ロ吸収合併消滅会社が株式会社であるとき　吸収合併消滅株式会社の株主及び新株予約権者に対する補償に関する事項

(b)if the Absorbed Company is a stock company: the matters related to the compensation for the shareholders and share option holders of the Absorbed Stock Company;

イ最終事業年度に係る貸借対照表又はその要旨につき公告対象会社が法第五十四条の七第一項若しくは第二項の規定又は法第十三条の規定により読み替えて適用する会社法第四百四十条第一項（計算書類の公告）の規定若しくは同条第二項の規定により公告をしている場合　次に掲げるもの

(a)if, pursuant to the provisions of Article 54-7, paragraph (1) or (2) of the Act, Article 440, paragraph (1) (Public Notice of Financial Statements) of the Companies Act applied pursuant to the provisions of Article 13 of the Act following the deemed replacement of terms, or Article 440, paragraph (2) of the Companies Act, a Notifying Company has given a public notice of its balance sheet for the Most Recent Business Year or summary thereof: the following information:

（１）時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁

1.if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published; or

（２）電子公告により公告をしているときは、法第六十四条第二項第十七号イ又は会社法第九百十一条第三項第二十八号イ（株式会社の設立の登記）に掲げる事項

2.if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 64, paragraph (2), item (xvii), (a) of the Act or Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;

ロ最終事業年度に係る貸借対照表につき公告対象会社が法第五十四条の七第三項又は会社法第四百四十条第三項に規定する措置を執っている場合　法第六十四条第二項第十五号又は会社法第九百十一条第三項第二十六号に掲げる事項

(b)if, in regard to the balance sheet pertaining to the Most Recent Business year, the Notifying Company has implemented the measures provided in Article 54-7, paragraph (3) of the Act or in Article 440, paragraph (3) of the Companies Act: the matters listed in Article 64, paragraph (2), item (xv) of the Act or Article 911, paragraph (3), item (xxvi) of the Companies Act;

ハ公告対象会社が法第五十四条の七第四項に規定する相互会社又は会社法第四百四十条第四項に規定する株式会社である場合において、当該相互会社又は株式会社が金融商品取引法第二十四条第一項（有価証券報告書の提出）の規定により最終事業年度に係る有価証券報告書を提出しているとき　その旨

(c)if the Notifying Company is a Mutual Company as provided in Article 54-7, paragraph (4) of the Act or a stock company as provided in Article 440, paragraph (4) of the Companies Act, and it has submitted the Annual Securities Report pertaining to the Most Recent Business Year pursuant to the provisions of Article 24, paragraph (1) (Submission of Annual Reports) of the Financial Instruments and Exchange Act: such fact;

ニ公告対象会社が会社法の施行に伴う関係法律の整備等に関する法律第二十八条（計算書類の公告等に関する規定の適用除外）の規定により会社法第四百四十条の規定が適用されないものである場合　その旨

(d)if, pursuant to the provisions of Article 28 (Exclusion from Application of Provisions Pertaining to Public Notice of Financial Statements) of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act, the Notifying Company is excluded from application of the provisions of Article 440 of the Companies Act: such fact;

ホ公告対象会社につき最終事業年度がない場合　その旨

(e)if the Notifying Company has no Most Recent Business Year: such fact;

ヘ公告対象会社が清算株式会社又は清算相互会社である場合　その旨

(f)if the Notifying Company is a Liquidating Stock Company or a Liquidating Mutual Company: such fact;

トイからヘまでに掲げる場合以外の場合　次の（１）又は（２）に掲げる場合の区分に応じ、当該（１）又は（２）に定める事項

(g)other cases than as set forth in items (a) to (f): the matters set forth in the following 1. or 2., in accordance with the categories of the cases as respectively set forth therein:

（１）公告対象会社が相互会社であるとき　最終事業年度に係る別紙様式第三号（少額短期保険業者にあっては別紙様式第三号の三、特定取引勘定設置会社にあっては別紙様式第三号の二）に定める貸借対照表の要旨の内容

1.if the Notifying Company is a Mutual Company: the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 3 (the Appended Form No. 3-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 3-2, in the case of a Company with Specified Transaction Account);

（２）公告対象会社が株式会社であるとき　最終事業年度に係る別紙様式第二号（少額短期保険業者にあっては別紙様式第二号の三、特定取引勘定設置会社にあっては別紙様式第二号の二）に定める貸借対照表の要旨の内容

2.if the Notifying Company is a stock company: the details of the summary of the balance sheet for the Most Recent Business Year as set forth in Appended Form No. 2 (the Appended Form No. 2-3, in the case of a Small Amount and Short Term Insurance Company; or the Appended Form No. 2-2, in the case of a Company with Specified Transaction Account).

イ吸収合併消滅会社が株式会社である場合　次に定める手続の経過

(a)if the Absorbed Company is a stock company: the following matters:

（１）法第百六十五条の四第一項及び第二項の規定による株主及び新株予約権者に対する通知又は公告の手続の経過

1.the of progress of notices to shareholder and share option holders or public notices under Article 165-4, paragraphs (1) and (2) of the Act;

（２）法第百六十五条の三の二の規定による請求に係る手続の経過

2.the progress of the procedures pertaining to the demand under Article 165-3-2 of the Act;

（３）法第百六十五条の五第一項及び同条第二項において準用する会社法第七百八十五条第五項から第九項まで（反対株主の株式買取請求）、法第百六十五条の六第一項及び同条第二項において準用する会社法第七百八十七条第五項から第十項まで（新株予約権買取請求）並びに法第百六十五条の七の規定による手続の経過

3.the progress of the procedures under Article 785, paragraphs (5) to (9) (Dissenting Shareholders' Appraisal Rights) of the Companies Act as applied mutatis mutandis pursuant to Article 165-5, paragraph (1) of the Act and paragraph (2) of the same Article, Article 787, paragraphs (5) to (10) (Exercise of Appraisal Rights on Share Options) of the Companies Act as applied mutatis mutandis pursuant to Article 165-6, paragraph (1) of the Act and paragraph (2) of the same Article, and Article 165-7 of the Act;

ロ吸収合併消滅会社が相互会社である場合　次に掲げる手続の経過

(b)if the Absorbed Company is a Mutual Company: the progress of the following procedures:

（１）法第百六十五条の十六の二の規定による請求に係る手続の経過

1.the progress of the procedures pertaining to the demand under Article 165-16-2 of the Act;

（２）法第百六十五条の十七の規定による手続の経過

2.the progress of the procedures under Article 165-17 of the Act;

イ法第百六十五条の二十において準用する法第百六十五条の十六の二の規定による請求に係る手続の経過

(a)the progress of the procedures pertaining to the demand under Article 165-16-2 of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act; and

ロ法第百六十五条の二十において準用する法第百六十五条の十七の規定による手続の経過

(b)the progress of the procedures under Article 165-17 of the Act as applied mutatis mutandis pursuant to Article 165-20 of the Act;

イ株式会社と相互会社との新設合併である場合　次に定める手続の経過

(a)in cases of a Consolidation-type Merger between a stock company and a Mutual Company: the progress of the following procedures:

（１）法第百六十五条の四第一項及び第二項の規定による株主及び新株予約権者に対する通知又は公告の手続の経過

1.the progress of notices to shareholder and share option holders or public notices under Article 165-4, paragraphs (1) and (2) of the Act;

（２）法第百六十五条の三の二又は第百六十五条の十六の二の規定による請求に係る手続の経過

2.the progress of the procedures pertaining to the demand under Article 165-3-2 or Article 165-16-2 of the Act;

（３）法第百六十五条の五第一項及び同条第二項において準用する会社法第七百八十五条第五項から第九項まで（反対株主の株式買取請求）、法第百六十五条の六第一項及び同条第二項において準用する会社法第七百八十七条第五項から第十項まで（新株予約権買取請求）、法第百六十五条の七並びに第百六十五条の十七の規定による手続の経過

3.the progress of the procedures under Article 785, paragraphs (5) to (9) (Dissenting Shareholders' Appraisal Rights) of the Companies Act as applied mutatis mutandis pursuant to Article 165-5, paragraph (1) of the Act and paragraph (2) of the same Article, Article 787, paragraphs (5) to (10) (Exercise of Appraisal Rights on Share Options) of the Companies Act as applied mutatis mutandis pursuant to Article 165-6, paragraph (1) of the Act and paragraph (2) of the same Article, and Article 165-7 and Article 165-17 of the Act;

ロ相互会社と相互会社との新設合併である場合　次に掲げる手続の経過

(b)in cases of a Consolidation-type Merger between Mutual Companies: the progress of the following procedures:

（１）法第百六十五条の十六の二の規定による請求に係る手続の経過

1.the progress of the procedures pertaining to the demand under Article 165-16-2 of the Act; and

（２）法第百六十五条の十七の規定による手続の経過

2.the progress of the procedures under Article 165-17 of the Act;

イ最終事業年度に係る計算書類等の内容

(a)the details of the financial statements, etc. pertaining to the Most Recent Business Year;

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅株式会社の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Absorbed Stock Company) as the provisional account closing date (if there are two or more provisional account closing date, the most recent day), the details of the Temporary Financial Statements, etc.; and

イ最終事業年度に係る計算書類等の内容

(a)the details of the financial statements, etc. pertaining to the Most Recent Business Year;

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会社の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Stock Company Surviving the Absorption-type Merger) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

イ最終事業年度に係る計算書類等の内容

(a)the details of the financial statements, etc. pertaining to the Most Recent Business Year;

ロ最終事業年度の末日（最終事業年度がない場合にあっては、新設合併消滅株式会社の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Company Consolidated through Consolidation-type Merger) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

イ官報で公告をしているときは、当該官報の日付及び当該公告が掲載されている頁

(a)if public notice has been made by means of an Official Gazette, the date of the Official Gazette and the page number on which such public notice has been published;

ロ時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁

(b)if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published;

ハ電子公告により公告をしているときは、会社法第九百十一条第三項第二十八号イ（株式会社の設立の登記）に掲げる事項

(c)if the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;

イ株式会社と株式会社とが合併する場合　合併後消滅する株式会社の株主に対する金銭等（会社法第百五十一条第一項（株式の質入れの効果）に規定する金銭等をいう。以下この条及び第百五条の三において同じ。）の割当て又は新株予約権者に対する新株予約権若しくは金銭の割当てに関する事項

(a)in the case of a merger between stock companies: the matters related to allocation of Money, etc. (meaning the monies as provided in Article 151, paragraph (1) (Effect of Pledge of Shares) of the Companies Act; hereinafter the same applies in this Article and Article 105-3) to be paid to the shareholders of the stock company extinguished upon merger, or the allocation of share option or money to the share option holder of the stock company extinguished upon the merger;

ロ株式会社と持分会社とが合併する場合　合併後消滅する株式会社の株主に対する金銭等の割当て若しくは新株予約権者に対する新株予約権若しくは金銭の割当て又は合併後消滅する持分会社の社員に対する金銭等の割当てに関する事項

(b)in the case of a merger between a stock company and membership company: the matters related to allocation of Money, etc. to be paid to the shareholders of the stock company extinguished by the merger, the allocation of share option or money to the share option holder of the stock company extinguished by the merger, or the allocation of Money, etc. to the members of the membership company extinguished by the merger; and

イ合併後存続する保険会社等又は合併により設立する保険会社等が吸収合併存続株式会社である場合　第百一条の二の十一第二号及び第三号に掲げる事項

(a)if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Stock Company Surviving the Absorption-type Merger: the matters set forth in Article 101-2-11, items (ii) and (iii);

ロ合併後存続する保険会社等又は合併により設立する保険会社等が新設合併設立株式会社である場合　第百一条の二の十二第二号から第四号までに掲げる事項

(b)if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Formed Stock Company: the matters set forth in Article 101-2-12, items (ii) to (iv);

ハ合併後存続する保険会社等又は合併により設立する保険会社等が吸収合併存続相互会社である場合　第百一条の二の十九第二号及び第三号に掲げる事項

(c)if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Mutual Company Surviving the Absorption-Type Merger: the matters set forth in Article 101-2-19, items (ii) and (iii);

ニ合併後存続する保険会社等又は合併により設立する保険会社等が新設合併設立相互会社である場合　第百一条の二の二十第二号に掲げる事項

(d)if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Formed Mutual Company: the matters set forth in Article 101-2-20, items (ii) and (iii);

ホ会社法合併会社を全部又は一部の当事者とする合併である場合　次に掲げる手続の経過

(e)if the parties to the merger includes, wholly or partly, the Merging Company under the Companies Act: the progress of the following procedures:

（１）吸収合併消滅株式会社（保険会社等に限る。）における法第百六十五条の二十四の規定並びに会社法第七百八十五条（反対株主の株式買取請求）及び第七百八十七条（新株予約権買取請求）の規定による手続の経過

1.the progress of the procedures under Article 165-24 of the Act and under Article 785 (Dissenting Shareholders' Share Purchase Demand) and Article 787 (Right to Request Purchase of Share Options) of the Companies Act which are implemented by the Absorbed Stock Company (limited to an Insurance Company, etc.);

（２）吸収合併存続株式会社（保険会社等に限る。）における法第百六十五条の二十四の規定及び会社法第七百九十七条（反対株主の株式買取請求）の規定による手続の経過

2.the progress of the procedures under Article 165-24 of the Act and under Article 797 (Dissenting Shareholders' Share Purchase Demand) of the Companies Act which are implemented by the Stock Company Surviving the Absorption-type Merger (limited to an Insurance Company, etc.);

（３）新設合併消滅株式会社（保険会社等に限る。）における法第百六十五条の二十四の規定並びに会社法第八百六条（反対株主の株式買取請求）及び第八百八条（新株予約権買取請求）の規定による手続の経過

3.the progress of the procedures under Article 165-24 of the Act and under Article 806 (Dissenting Shareholders' Share Purchase Demand) and Article 808 (Right to Request Purchase of Share Options) of the Companies Act which are implemented by the Absorbed Stock Company (limited to an Insurance Company, etc.);

イ合併後存続する保険会社等又は合併により設立する保険会社等が吸収合併存続株式会社である場合　第百一条の二の十一第二号及び第三号に掲げる事項

(a)if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Stock Company Surviving the Absorption-type Merger: the matters set forth in Article 101-2-11, items (ii) and (iii);

ロ合併後存続する保険会社等又は合併により設立する保険会社等が新設合併設立株式会社である場合　第百一条の二の十二第二号から第四号までに掲げる事項

(b)if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Formed Stock Company: the matters set forth in Article 101-2-12, items (ii) to (iv);

ハ合併後存続する保険会社等又は合併により設立する保険会社等が吸収合併存続相互会社である場合　第百一条の二の十九第二号及び第三号に掲げる事項

(c)if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Mutual Company Surviving the Absorption-Type Merger: the matters set forth in Article 101-2-19, items (ii) and (iii);

ニ合併後存続する保険会社等又は合併により設立する保険会社等が新設合併設立相互会社である場合　第百一条の二の二十第二号に掲げる事項

(d)if the Insurance Company, etc. surviving the merger or the Insurance Company to be incorporated upon the merger is a Formed Mutual Company: the matters set forth in Article 101-2-20, items (ii) and (iii);

ホ会社法合併会社を全部又は一部の当事者とする合併である場合　次に掲げる手続の経過

(e)if the parties to the merger includes, wholly or partly, the Merging Company under the Companies Act: the progress of the following procedures:

（１）吸収合併消滅株式会社（保険会社等に限る。）における法第百六十五条の二十四の規定並びに会社法第七百八十五条（反対株主の株式買取請求）及び第七百八十七条（新株予約権買取請求）の規定による手続の経過

1.the progress of the procedures under Article 165-24 of the Act and under Article 785 (Dissenting Shareholders' Share Purchase Demand) and Article 787 (Right to Request Purchase of Share Options) of the Companies Act which are implemented by the Absorbed Stock Company (limited to an Insurance Company, etc.);

（２）吸収合併存続株式会社（保険会社等に限る。）における法第百六十五条の二十四の規定及び会社法第七百九十七条（反対株主の株式買取請求）の規定による手続の経過

2.the progress of the procedures under Article 165-24 of the Act and under Article 797 (Dissenting Shareholders' Share Purchase Demand) of the Companies Act which are implemented by the Stock Company Surviving the Absorption-type Merger (limited to an Insurance Company, etc.);

（３）新設合併消滅株式会社（保険会社等に限る。）における法第百六十五条の二十四の規定並びに会社法第八百六条（反対株主の株式買取請求）及び第八百八条（新株予約権買取請求）の規定による手続の経過

3.the progress of the procedures under Article 165-24 of the Act and under Article 806 (Dissenting Shareholders' Share Purchase Demand) and Article 808 (Right to Request Purchase of Share Options) of the Companies Act which are implemented by the Absorbed Stock Company (limited to an Insurance Company, etc.);

イ消滅株式会社又は吸収合併存続株式会社　法第百六十五条の七第二項第四号（法第百六十五条の十二において準用する場合を含む。）の期間内に異議を述べた保険契約者の数が法第百六十五条の七第四項（法第百六十五条の十二において準用する場合を含む。以下イにおいて同じ。）において準用する法第七十条第六項（法第二百五十五条第二項の規定により読み替えて適用する場合（以下イにおいて単に「法第二百五十五条第二項の規定により読み替えて適用する場合」という。）を含む。以下イにおいて同じ。）の保険契約者の総数の五分の一（法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一）を超えなかったことを証する書面又はその者の第百一条の二の四又は第百一条の二の十で定める金額が法第百六十五条の七第四項において準用する法第七十条第六項の金額の総額の五分の一（法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一）を超えなかったことを証する書面

(a)an Extinct Stock Company or an Stock Company Surviving the Absorption-type Merger: a document certifying that the number of policyholders who raised objections within the period under Article 165-7, paragraph (2), item (iv) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-12) did not exceed one-fifth of the total number of policyholders as referred in Article 70, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-12 of the Act; hereinafter the same applies in (a)) (including the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms (hereinafter simply referred to as "the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms" in (a)); hereinafter the same applies in (a)) (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms); or a document certifying that the amount pertaining to the policyholders as referred to in Article 101-2-4 or Article 101-2-10 did not exceed one-fifth of the total of the amount set forth in Article 70, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-7, paragraph (4) of the Act (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms);

ロ消滅相互会社又は吸収合併存続相互会社　法第百六十五条の十七第二項第三号（法第百六十五条の二十において準用する場合を含む。）の期間内に異議を述べた保険契約者の数が法第百六十五条の十七第四項（法第百六十五条の二十において準用する場合を含む。以下ロにおいて同じ。）において準用する法第八十八条第六項（法第二百五十五条第二項の規定により読み替えて適用する場合（以下ロにおいて単に「法第二百五十五条第二項の規定により読み替えて適用する場合」という。）を含む。以下ロにおいて同じ。）の保険契約者の総数の五分の一（法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一）を超えなかったことを証する書面又はその者の第百一条の二の十五又は第百一条の二の十八で定める金額が法第百六十五条の十七第四項において準用する法第八十八条第六項の金額の総額の五分の一（法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一）を超えなかったことを証する書面

(b)an Extinct Mutual Company or an Mutual Company Surviving the Absorption-Type Merger: a document certifying that the number of policyholders who raised objections within the period under Article 165-17, paragraph (2), item (iii) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-20) did not exceed one-fifth of the total number of policyholders as referred in Article 88, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act (including the cases where applied mutatis mutandis pursuant to Article 165-20 of the Act; hereinafter the same applies in (b)) (including the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms (hereinafter simply referred to as "the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms" in (b)); hereinafter the same applies in (b)) (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms); or a document certifying that the amount pertaining to the policyholders as referred to in Article 101-2-15 or Article 101-2-18 did not exceed one-fifth of the total of the amount set forth in Article 88, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 165-17, paragraph (4) of the Act (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms);

ハ会社法合併会社　法第百六十五条の二十四第二項第四号の期間内に異議を述べた保険契約者の数が同条第六項（法第二百五十五条第二項の規定により読み替えて適用する場合（以下ハにおいて単に「法第二百五十五条第二項の規定により読み替えて適用する場合」という。）を含む。以下ハにおいて同じ。）の保険契約者の総数の五分の一（法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一）を超えなかったことを証する書面又はその者の第百二条で定める金額が法第百六十五条の二十四第六項の金額の総額の五分の一（法第二百五十五条第二項の規定により読み替えて適用する場合にあっては、十分の一）を超えなかったことを証する書面

(c)a Merging Company under the Companies Act: a document certifying that the number of policyholders who raised objections within the period under Article 165-24, paragraph (2), item (iv) of the Act did not exceed one-fifth of the total number of policyholders as referred in paragraph (6) of the same Article (including the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms (hereinafter simply referred to as "the cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms" in (c)); hereinafter the same applies in (c)) (or one-tenth, if applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms); or a document certifying that the amount pertaining to the policyholders as referred to in Article 102 did not exceed one-fifth of the total of the amount set forth in Article 165-24, paragraph (6) of the Act (or one-tenth, in cases where applied pursuant to the provisions of Article 255, paragraph (2) of the Act following the deemed replacement of terms);

イ最終事業年度に係る計算書類等の内容

(a)the details of the financial statements, etc. pertaining to the Most Recent Business Year;

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収分割株式会社の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Splitting Stock Company in Absorption-type Company Split) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

イ最終事業年度に係る計算書類等の内容

(a)the details of the financial statements, etc. pertaining to the Most Recent Business Year;

ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収分割承継株式会社の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Succeeding Stock Company in Absorption-type Company Split) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

イ最終事業年度に係る計算書類等の内容

(a)the details of the financial statements, etc. pertaining to the Most Recent Business Year;

ロ最終事業年度の末日（最終事業年度がない場合にあっては新設分割株式会社の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類等の内容

(b)if there are Temporary Financial Statements, etc. prepared as of a certain day after the last day of the Most Recent Business Year (if the company has no Most Recent Business Year, the date of incorporation of the Splitting Company in Incorporation-type Company Split) as the provisional account closing date (if there are two or more provisional account closing dates, the most recent day), the details of the Temporary Financial Statements, etc.; and

イ官報で公告をしているときは、当該官報の日付及び当該公告が掲載されている頁

(a)if public notice has been made by means of an Official Gazette, the date of the Official Gazette and the page number on which such public notice has been published;

ロ時事に関する事項を掲載する日刊新聞紙で公告をしているときは、当該日刊新聞紙の名称、日付及び当該公告が掲載されている頁

(b)if the public notice has been made by means of a daily newspaper that publishes news on current events, the name and date of the newspaper, and the page number on which the public notice has been published;

ハ電子公告により公告をしているときは、会社法第九百十一条第三項第二十八号イ（株式会社の設立の登記）に掲げる事項

(c)in cases where the public notice has been made by means of an Electronic Public Notice, the matters listed in Article 911, paragraph (3), item (xxviii), (a) (Registration of Incorporation of Stock Company) of the Companies Act;

イ分割当事会社の会社分割後における資本金の額

(a)the amount of stated capital of the Split-Involved Company after completion of the company split;

ロ吸収分割会社（法第百七十三条の四第一項第一号に規定する吸収分割会社をいう。以下この条及び第百五条の六第一項第六号において同じ。）又は新設分割会社（法第百七十三条の四第一項第三号に規定する新設分割会社をいう。以下この条、第百五条の五の三第三号及び第百五条の六第一項第六号において同じ。）に対する金銭等の割当てに関する事項

(b)the matters related to allocation of Money, etc. to the splitting company in an absorption-type split (meaning the splitting company in an absorption-type split as provided in Article 173-4, paragraph (1), item (i) of the Act; hereinafter the same applies in this Article and Article 105-6, paragraph (1), item (vi)) or the splitting company in an incorporation-type company split (meaning the splitting company in an incorporation-type company split as provided in Article 173-4, paragraph (1) of the Act; hereinafter the same applies in this Article and in Article 105-5-3, item (iii) and Article 105-6, paragraph (1), item (vi));

ハ吸収分割会社又は新設分割会社の新株予約権者に対する新株予約権の割当てに関する事項

(c)the matters related to allocation of share options to the share option holders of the splitting company in an absorption-type split or the splitting company in an incorporation-type company split; and

ニ会社分割後における保険契約者の権利に関する事項

(d)matters related to the rights of policyholders after the company split;

イ前号に掲げる事項

(a)the matters set forth in the preceding item;

ロ分割当事会社の直近の事業年度における保険金等の支払能力の充実の状況を示す比率（法第百三十条（法第二百七十二条の二十八において準用する場合を含む。）の保険金等の支払能力の充実の状況が適当であるかどうかの基準に係る算式により得られる比率をいう。以下ロ及び第百五条の六において同じ。）及び保険契約の承継の日に見込まれる保険金等の支払能力の充実の状況を示す比率

(b)the ratio to indicate the soundness of solvency margin for Insurance Proceeds, etc. (meaning a ratio derived from the formula pertaining to the criteria regarding the appropriateness of the solvency margin for Insurance Proceeds, etc. under Article 130 of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 272-28 of the Act); hereinafter the same applies in (b) and Article 105-6) of the Split-Involved Company for the Most Recent Business Year, and the prospective ratio to indicate its soundness of solvency margin for Insurance Proceeds, etc. as of the day of succession of insurance contracts;

ハ分割後における分割対象契約（法第百七十三条の二に規定する分割対象契約をいう。第百五条の六第一項及び第百五条の六の二第一号において同じ。）に関するサービスの内容の概要

(c)the outline of the content of the services relating to the Contracts Subject to Company Split (meaning the Contracts Subject to Company Split as prescribed in Article 173-2 of the Act; the same applies in Article 105-6, paragraph (1) and Article 105-6-2, item (i)) after the Company Split; and

ニ法第百七十三条の四第八項に関する事項

(d)the matters relating to Article 173-4, paragraph (8) of the Act.

イ吸収分割が効力を生じた日

(a)the date when the absorption-type company split becomes effective;

ロ吸収分割株式会社における次に掲げる手続の経過

(b)the progress of the following procedures by the Splitting Stock Company in Absorption-type Company Split:

（１）会社法第七百八十四条の二（吸収合併等をやめることの請求）の規定による請求に係る手続の経過

1.the progress of the procedures pertaining to the demand under Article 784-2 (Demanding Cessation of Absorption-Type Merger) of the Companies Act;

（２）会社法第七百八十五条（反対株主の株式買取請求）及び第七百八十七条（新株予約権買取請求）並びに法第百七十三条の四第一項から第七項まで及び第九項の規定による手続の経過

2.the progress of the procedure under Article 785 (Dissenting Shareholders' Appraisal Rights) and Article 787 (Exercise of Appraisal Rights on Share Option) of the Companies Act, and Article 173-4, paragraphs (1) to (7) and paragraph (9) of the Act;

ハ吸収分割承継会社（法第百七十三条の四第一項第二号に規定する吸収分割承継会社をいう。以下この条において同じ。）における次に掲げる手続の経過

(c)the progress of the following procedures by the Succeeding Company in an Absorption-type Split (meaning the Succeeding Company in an Absorption-type Split as provided in Article 173-4, paragraph (1), item (ii) of the Act; hereinafter the same applies in this Article):

（１）会社法第七百九十六条の二（吸収合併等をやめることの請求）の規定による請求に係る手続の経過

1.the progress of the procedures pertaining to the demand under Article 796-2 (Demanding Cessation of Absorption-Type Merger) of the Companies Act; and

（２）会社法第七百九十七条（反対株主の株式買取請求）の規定並びに法第百七十三条の四第一項から第七項まで及び第九項又は会社法第七百九十九条（債権者の異議）（同法第八百二条第二項において準用する場合を含む。）の規定による手続の経過

2.the progress of the procedures under Article 797 (Dissenting Shareholders' Appraisal Rights) of the Companies Act, Article 173-4, paragraphs (1) to (7) and paragraph (9) of the Act or Article 799 (Objections of Creditors) of the Companies Act (including the cases where applied mutatis mutandis pursuant to Article 802, paragraph (2) of the same Act);

ニ吸収分割により吸収分割承継会社が吸収分割株式会社から承継した重要な権利義務に関する事項

(d)the matters related to important rights and obligations succeeded from the Splitting Stock Company in Absorption-type Company Split to the succeeding company in an absorption-type company split;

ホ会社法第九百二十三条（吸収分割の登記）の変更の登記をした日

(e)the day when the registration of change under Article 923 (Registration of Absorption-Type Company Split), paragraph (1) of the Act was effected; and

ヘイからホまでに掲げるもののほか、吸収分割に関する重要な事項

(f)beyond what is set forth in (a) to (e), the material matters related to the absorption-type company split;

イ吸収分割が効力を生じた日

(a)the date when the absorption-type company split becomes effective;

ロ吸収分割株式会社における次に掲げる手続の経過

(b)the progress of the following procedures by the Splitting Stock Company in Absorption-type Company Split:

（１）会社法第七百八十四条の二の規定による請求に係る手続の経過

1.the progress of the procedures pertaining to the demand under Article 784-2 of the Companies Act; and

（２）会社法第七百八十五条、第七百八十七条及び第七百八十九条（債権者の異議）の規定による手続の経過

2.the progress of the procedures under Article 785, Article 787 and Article 789 (Objections of Creditors) of the Companies Act;

ハ保険業を営む株式会社である吸収分割承継会社における次に掲げる手続の経過

(c)the progress of the following procedures by the Succeeding Company in an Absorption-type Split which is a stock company engaged in Insurance Business:

（１）会社法第七百九十六条の二（吸収合併等をやめることの請求）の規定による請求に係る手続の経過

1.the progress of the procedures pertaining to the demand under Article 796-2 (Demanding Cessation of Absorption-Type Merger) of the Companies Act; and

（２）会社法第七百九十七条（反対株主の株式買取請求）の規定並びに法第百七十三条の四第一項から第七項まで及び第九項の規定による手続の経過

2.the progress of the procedures under Article 797 (Dissenting Shareholders' Appraisal Rights) of the Companies Act and Article 173-4, paragraphs (1) to (7) and paragraph (9) of the Act;

ニ吸収分割により保険業を営む株式会社である吸収分割承継会社が吸収分割株式会社から承継した重要な権利義務に関する事項

(d)the matters related to important rights and obligations succeeded from the Splitting Stock Company in Absorption-type Company Split to the succeeding company in an absorption-type company split which is a stock company engaged in Insurance Company;

ホ会社法第九百二十三条の変更の登記をした日

(e)the day when the registration of change under Article 923 of the Companies Act was effected; and

ヘイからホまでに掲げるもののほか、吸収分割に関する重要な事項

(f)beyond what is set forth in the (a) to (e), the material matters related to the absorption-type company split.

イ会社法第七百九十六条の二（吸収合併等をやめることの請求）の規定による請求に係る手続の経過

(a)the progress of the procedures pertaining to the demand under Article 796-2 (Demanding Cessation of Absorption-Type Merger) of the Companies Act; and

ロ会社法第七百九十七条（反対株主の株式買取請求）の規定並びに法第百七十三条の四第一項から第七項まで及び第九項の規定による手続の経過

(b)the progress of the procedures under Article 797 (Dissenting Shareholders' Appraisal Rights) of the Companies Act and Article 173-4, paragraphs (1) to (7) and paragraph (9) of the Act;

イ分割対象契約の選定基準及び対象範囲を記載した書面

(a)a document describing the selection criteria and the scope of Contracts Subject to Company Split;

ロ会社分割により保険契約を承継させる保険会社等（以下この号及び次条において「分割会社等」という。）を保険者とする保険契約について、次に掲げる事項を記載した書面

(b)with regard to each type of insurance contract wherein the insurer is the Insurance Company, etc. which is to transfer the insurance contracts upon the Company Split (hereinafter referred to as a "Splitting Company, etc." in this item and the following Article), a document describing the following matters:

（１）当該保険契約の種類ごとに会社分割前及び会社分割後における保険契約者の数、保険契約の件数及び保険金額の合計額並びに責任準備金その他の準備金の額

1.the number of policyholders, the number of insurance contracts, the total of the insured amount, and the amount of Policy Reserve and any other reserves before and after the Company Split, for each type of insurance contract;

（２）当該保険契約の種類ごとに会社分割前における分割対象契約に係る責任準備金その他の準備金の額及びそれらの算定の適切性

2.the amount of Policy Reserve and any other reserves for the Contracts Subject to Company Split before the Company Split and the appropriateness of the calculation of such amount, for each type of insurance contract; and

（３）会社分割後における責任準備金その他の準備金の算定の適切性

3.the appropriateness of the calculation of the amount of Policy Reserve and any other reserves after the Company Split;

ハ会社分割により保険契約を承継する会社（以下この号及び次条において「承継会社」という。）を保険者とする保険契約について、次に掲げる事項を記載した書面

(c)with regard to each type of insurance contract wherein the insurer is the Insurance Company, etc. which is to transfer the insurance contracts upon the company split (hereinafter referred to as the "Succeeding Company" in this item and the following Article), a document describing the following matters:

（１）当該保険契約の種類ごとに会社分割前及び会社分割後における保険契約者の数、保険契約の件数及び保険金額の合計額並びに責任準備金その他の準備金の額

1.the number of policyholders, the number of insurance contracts, the total of the insured amount, and the amount of Policy Reserve and any other reserves before and after the Company Split, for each type of insurance contract;

（２）当該保険契約の種類ごとに会社分割後における分割対象契約に係る責任準備金その他の準備金の額及びそれらの算定の適切性

2.the amount of Policy Reserve and any other reserves for the Contracts Subject to Company Split after the Company Split and the appropriateness of the calculation of such amount, for each type of insurance contract; and

（３）会社分割後における責任準備金その他の準備金の算定の適切性

3.the appropriateness of the calculation of the amount of Policy Reserve and any other reserves after the Company Split;

ニ法第百七十三条の四第六項の異議を述べた保険契約者の異議の理由及び当該異議に対する分割会社等又は承継会社の対応を記載した書面

(d)a document describing the grounds for the objections stated by the policyholders under Article 173-4, paragraph (6) of the Act and the measures taken by the Splitting Company, etc. or the Succeeding Company in response to such objections;

ホ承継会社の分割対象契約に係る業務の実施体制及びサービスの内容を記載した書面

(e)a document describing the system for carrying out the business relating to the Contracts Subject to Company Split at the Succeeding Company and the content of its services; and

ヘ保険契約の種類ごとに法第百七十三条の四第八項に規定する場合において解約する旨を申し入れた保険契約者の数並びに同項の規定により吸収分割会社又は新設分割会社（保険契約の全部を承継させる分割を行うものを除く。）が払い戻すべき金額及びその算出方法を記載した書面

(f)a document describing the number of policyholders who applied for cancellation of their contracts in the case prescribed in Article 173-4, paragraph (8) of the Act, as well as the amount to be refunded by the splitting company in an absorption-type company split or the splitting company in an incorporation-type company split (excluding a company implementing a Company Split whereby the succeeding company succeeds to all insurance contracts those that effect a Company Split resulting in the succession of all insurance contracts) under the same paragraph and the calculation method of such amount, for each type of insurance contract;

イ法第百八十条の十五において読み替えて準用する会社法第三百六十六条第二項（招集権者）の規定による清算人の請求を受けて招集されたもの

(a)a meeting called in response to the request from the liquidators as set forth in Article 366, paragraph (2) (Convener) of the Companies Act as applied mutatis mutandis pursuant to Article 180-15 of the Act following the deemed replacement of terms;

ロ法第百八十条の十五において読み替えて準用する会社法第三百六十六条第三項の規定により清算人が招集したもの

(b)a meeting called by the liquidator pursuant to the provisions of Article 366, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 180-15 of the Act following the deemed replacement of terms;

ハ法第五十三条の二十において準用する会社法第三百八十三条第二項（取締役会への出席義務等）の規定による監査役の請求を受けて招集されたもの

(c)a meeting called in response to the request from the company auditors as set forth in Article 383, paragraph (2) (Duty to Attend Board of Directors Meetings) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;

ニ法第五十三条の二十において準用する会社法第三百八十三条第三項の規定により監査役が招集したもの

(d)a meeting called pursuant to the provisions of Article 383, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;

イ法第五十三条の二十において準用する会社法第三百八十二条（取締役への報告義務）

(a)Article 382 (Duty to Report to Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;

ロ法第五十三条の二十において準用する会社法第三百八十三条第一項

(b)Article 383, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 53-20 of the Act;

ハ法第百八十条の十四第九項において準用する会社法第三百六十五条第二項（競業及び取締役会設置会社との取引等の制限）

(c)Article 365, paragraph (2) (Restrictions on Competition and Transactions with Companies with Board of Directors) of the Companies Act as applied mutatis mutandis pursuant to Article 180-14, paragraph (9) of the Act;

イ清算人会の決議があったものとみなされた事項の内容

(a)the details of the matters which are deemed to have been resolved at the board of liquidators meeting;

ロイの事項の提案をした清算人の氏名

(b)the name of the liquidator who had made a proposal of the matter set forth in item (a);

ハ清算人会の決議があったものとみなされた日

(c)the day when the resolution of board of liquidators meeting is deemed to have been made; and

ニ議事録の作成に係る職務を行った清算人の氏名

(d)the name of the liquidator who took charge of duty of preparation of the minutes;

イ清算人会への報告を要しないものとされた事項の内容

(a)the matters which are exempted from requirement of reporting to the board of liquidators meeting;

ロ清算人会への報告を要しないものとされた日

(b)the day when the requirement of reporting to the board of liquidators meeting was exempted; and

ハ議事録の作成に係る職務を行った清算人の氏名

(c)the name of the liquidator who took charge of duty of preparation of the minutes.

イ二以上の監査役が存する場合において、第五項の規定による監査報告の内容の通知をすべき監査役を定めたとき　当該通知をすべき監査役として定められた監査役

(a)if there are two or more company auditors, and when the company auditor who is to notify the details of the accounting audit report under paragraph (5) is designated: the company auditor designated to make the notification;

ロ二以上の監査役が存する場合において、第五項の規定による監査報告の内容の通知をすべき監査役を定めていないとき　すべての監査役

(b)if there are two or more company auditors, and when the company auditor who is to notify the details of the audit report under paragraph (5) is not designated: all company auditors;

ハイ又はロに掲げる場合以外の場合　監査役

(c)the cases other than as set forth in (a) or (b): company auditors

イ監査役会が第五項の規定による監査報告の内容の通知をすべき監査役を定めた場合　当該通知をすべき監査役として定められた監査役

(a)if the board of company auditors has designated the company auditor who is to notify the details of the audit report under paragraph (5): the company auditor designated to make the notification;

ロイに掲げる場合以外の場合　すべての監査役

(b)the cases other than as set forth in (a): all company auditors.

イ電磁的方法による議決権の行使の期限（債権者集会の日時以前の時であって、法第百八十四条において準用する会社法第五百四十九条第一項の規定による通知を発した日から二週間を経過した日以後の時に限る。）

(a)the time limit for exercise of voting rights by Electronic or Magnetic Means (limited to the timing on or before the day of the Creditors' Meeting, but which is on or after the day when two weeks passes from the day of dispatching the notice under Article 549, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act);

ロ法第百八十四条において準用する会社法第五百四十九条第二項の承諾をした協定債権者の請求があった時に当該協定債権者に対して法第百八十四条において準用する会社法第五百五十条第一項（債権者集会参考書類及び議決権行使書面の交付等）の規定による議決権行使書面（法第百八十四条において準用する会社法第五百五十条第一項に規定する議決権行使書面をいう。第百十四条の五において同じ。）の交付（当該交付に代えて行う法第百八十四条において読み替えて準用する会社法第五百五十条第二項の規定による電磁的方法による提供を含む。）をすることとするときは、その旨

(b)if the Voting Form (meaning the Voting Form as set forth in Article 550, paragraph (1) (Issuance of Reference Documents for Creditors' Meetings and Proxy Cards) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act; the same applies in Article 114-5) provided in Article 550, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act (Issuance of Reference Documents for Creditors' Meetings and Proxy Cards) is to be delivered (including provision by Electronic or Magnetic Means in lieu of such delivery, as set forth in Article 550, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act following the deemed replacement of terms) to an Agreement Claim Creditor who has given consent under Article 549, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to Article 184 of the Act upon the Agreement Claim Creditor's request, such fact.