第一条金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号。以下「法」という。）第一条第一項の規定による信託業務（法第一条第一項に規定する信託業務をいう。以下同じ。）の兼営の認可を受けようとする金融機関（金融機関の信託業務の兼営等に関する法律施行令（平成五年政令第三十一号。以下「令」という。）第二条各号に掲げる金融機関をいう。以下同じ。）は、取締役（指名委員会等設置会社にあつては取締役及び執行役、令第二条第三号から第十五号までに掲げる金融機関にあつては理事）全員が署名した認可申請書に、業務の種類及び方法を記載した書面（以下「業務の種類及び方法書」という。）のほか、次に掲げる書類を添付して金融庁長官を経由して内閣総理大臣に提出しなければならない。

Article 1(1)A financial institution (meaning any of the financial institutions set forth in the items of Article 2 of the Order for Enforcement of the Act on Engagement in Trust Business by Financial Institutions (Cabinet Order No. 31 of 1993; hereinafter referred to as "the Order"); hereinafter the same applies) seeking to file an application for authorization to engage in trust business (meaning trust business prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943; hereinafter referred to as "the Act"); hereinafter the same applies) pursuant to Article 1, paragraph (1) of the Act must submit a written application for authorization signed by all of its directors (by all of its directors and executive officers, if the applicant is a company with nominating committee, etc.; and by all of its directors, if the applicant is a financial institution falling under any of Article 2, items (iii) through (xv) of the Order) to the Prime Minister through the Commissioner of the Financial Services Agency, accompanied by a document describing the type and method of business (hereinafter referred to as the "business rules") as well as the following documents:

２内閣総理大臣は、前項の規定による認可の申請が申請時に営業又は事業を行つている金融機関からあつたときは、次に掲げる事項に配慮して法第一条第三項に規定する審査をするものとする。

(2)Having received an application for authorization under the provisions of the preceding paragraph from a financial institution that is already in operation or engaging in business at the time of the application, the Prime Minister is to conduct the examination prescribed in Article 1, paragraph (3) of the Act in consideration of the following particulars:

３内閣総理大臣は、第一項の規定による認可の申請が前項に規定する金融機関以外の金融機関からあつたときは、次に掲げる事項に配慮して法第一条第三項に規定する審査をするものとする。

(3)Having received an application for authorization under the provisions of paragraph (1) from a financial institution other than one as prescribed in the preceding paragraph, the Prime Minister is to conduct the examination prescribed in Article 1, paragraph (3) of the Act in consideration of the following particulars:

第二条法第一条第一項の規定による信託業務の兼営の認可を受けようとする者は、前条に定めるところに準じた書類を金融庁長官を経由して内閣総理大臣に提出して予備審査を求めることができる。

Article 2A person seeking authorization to engage in trust business under the provisions of Article 1, paragraph (1) of the Act may request a preliminary examination by submitting documents equivalent to those prescribed in the preceding Article to the Prime Minister through the Commissioner of the Financial Services Agency.

第三条令第三条第四号に規定する内閣府令で定める業務は、次に掲げる業務とする。

Article 3(1)The business specified by Cabinet Office Order that is provided for in Article 3, item (iv) of the Order is as follows:

２信託業務を営む金融機関は、令第三条第一号イ又はロに掲げる信託を引き受ける場合においては、天災その他やむを得ない事由があるときを除き、信託財産として取得した土地等を、当該取得の日から起算して一年を経過するまでは、処分してはならない。

(2)In accepting a trust as set forth in Article 3, item (i), sub-item (a) or (b) of the Order, a financial institution engaged in trust business may not dispose of the land, etc. that it acquired as part of trust property until one year has elapsed from the date of the acquisition, unless there are a compelling reason such as natural disaster.

第四条信託業務を営む金融機関は、業務の種類及び方法書に次に掲げる事項を記載しなければならない。

Article 4(1)A financial institution engaged in trust business must include the following particulars in its business rules:

２前項第三号イに掲げる事項は、次に掲げる財産の区分により記載するものとし、第四号、第八号、第九号及び第十一号に掲げる財産についてはその細目を記載するものとする。

(2)The particulars set forth in item (iii), sub-item (a) of the preceding paragraph are to be specified in accordance of the following categories of property and with regard to the property set forth in items (iv), (viii), (ix), and (xi), the details thereof are to be given:

第五条法第二条第一項において準用する信託業法第十一条第一項、第四項又は第八項の規定により供託をした者は、別紙様式第一号により作成した営業保証金供託届出書に、当該供託に係る供託書正本を添付して金融庁長官等（令第十八条第一項の規定により金融庁長官の指定する信託業務を営む金融機関にあつては金融庁長官、その他の金融機関にあつては当該金融機関の本店又は主たる事務所の所在地を管轄する財務局長又は福岡財務支局長をいう。以下同じ。）に提出しなければならない。

Article 5(1)A person that has made a deposit pursuant to the provisions of Article 11, paragraph (1), (4), or (8) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act must submit to the Commissioner of the Financial Services Agency, etc. (meaning, in the case of financial institutions engaged in trust business designated by the Commissioner of the Financial Services Agency under Article 18, paragraph (1) of the Order, the Commissioner of the Financial Services Agency, or, in the case of any other financial institution, the Director-General of a Local Finance Bureau or the Director General of the Fukuoka Local Finance Branch Bureau having jurisdiction over the locality of the head office or the principal office of the financial institution; hereinafter the same applies) a written notification of business security deposit prepared based on Appended Form No. 1, accompanied by the authenticated copy of the deposit document for that deposit.

２信託業務を営む金融機関（法第二条第一項において準用する信託業法第十一条第四項に基づき供託をした信託業務を営む金融機関以外の者を含む。）が既に供託している供託物の差替えを行う場合は、差替えのために新たに供託をした後、その旨を差替え後の供託書正本を添付して金融庁長官等に届け出なければならない。

(2)If a financial institution engaged in trust business (including a person other than a financial institution engaged in trust business that has made a deposit under Article 11, paragraph (4) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act) replaces deposited property that it has already deposited with an official depository, after making a new deposit to replace it, it must file a notification of this with the Commissioner of the Financial Services Agency, etc. accompanied by an authenticated copy of the deposit document as after the replacement.

３金融庁長官等は、前二項の供託書正本を受理したときは、保管証書をその供託者に交付しなければならない。

(3)Upon receipt of an authenticated copy of the deposit document as referred to in preceding two paragraphs, the Commissioner of the Financial Services Agency, etc. must deliver a retention certificate to the depositor.

第六条信託業務を営む金融機関は、法第二条第一項において準用する信託業法第十一条第三項に規定する契約を締結したとき（金融庁長官等の承認を受けて当該契約の内容を変更したときを含む。）は、別紙様式第二号により作成した営業保証金供託保証契約締結届出書に契約書の写しを添付して金融庁長官等に届け出るとともに、契約書正本を提示しなければならない。

Article 6(1)If a financial institution engaged in trust business has concluded a contract as prescribed in Article 11, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act (including if it has changed the contents of such a contract with the approval of the Commissioner of the Financial Services Agency, etc.), it must file a written notification of the conclusion of a business security deposit guarantee contract prepared based on Appended Form No. 2 and accompanied by a copy of the contract document with the Commissioner of the Financial Services Agency, etc., as well as presenting the original contract document.

２信託業務を営む金融機関は、営業保証金に代わる契約の変更又は解除を行おうとする場合は、別紙様式第三号により作成した営業保証金供託保証契約変更承認申請書又は別紙様式第四号により作成した営業保証金供託保証契約解除承認申請書により、金融庁長官等に承認を申請しなければならない。

(2)If a financial institution engaged in trust business seeks to amend or cancel a contract that stands in lieu of a business security deposit, it must file an application for approval with the Commissioner of the Financial Services Agency, etc. through a written application for approval to amend a business security deposit guarantee contract prepared based on Appended Form No. 3 or a written application for approval to cancel a business security deposit guarantee contract prepared based on Appended Form No. 4.

３金融庁長官等は、前項の規定による承認の申請があつたときは、当該承認の申請をした信託業務を営む金融機関が営業保証金に代わる契約を変更し、又は解除することが受益者の保護に欠けるおそれがないものであるかどうかを審査するものとする。

(3)If an application for approval under the preceding paragraph has been filed, the Commissioner of the Financial Services Agency, etc. is to examine whether the amendment to or the cancellation of the contract that stands in lieu of business security deposit by the financial institution engaged in trust business that filed the application for approval is unlikely to compromise the protection of the beneficiaries.

４信託業務を営む金融機関は、金融庁長官等の承認に基づき営業保証金に代わる契約の変更又は解除をしたときは、別紙様式第五号により作成した営業保証金供託保証契約変更届出書に当該契約書の写しを添付し、又は別紙様式第六号により作成した営業保証金供託保証契約解除届出書に契約を解除した事実を証する書面を添付して金融庁長官等に届け出るとともに、契約の変更の場合には当該契約書正本を提示しなければならない。

(4)If a financial institution engaged in trust business has amended or cancelled a contract that stands in lieu of a business security deposit based on the approval of the Commissioner of the Financial Services Agency, etc., it must file a written notification of the amendment of a business security deposit guarantee contract prepared based on Appended Form No. 5, and accompanied by a copy of the contract document with the Commissioner of the Financial Services Agency, etc. or file a written notification of the cancellation of a business security deposit guarantee contract prepared based on Appended Form No. 6, and accompanied by a document certifying that the contract has been cancelled with the Commissioner of the Financial Services Agency, etc., as well as presenting the original of the contract document in the case of amendment to the contract.

５令第五条に規定する内閣府令で定める金融機関は、次に掲げるものとする。

(5)The financial institutions specified by Cabinet Office Order that are provided for in Article 5 of the Order are as follows:

第七条法第二条第一項において準用する信託業法第十一条第八項に規定する内閣府令で定める日は、営業保証金の額が不足した理由につき、次の各号に掲げる場合の区分に応じ、当該各号に掲げる日とする。

Article 7The day specified by Cabinet Office Order that is provided for in Article 11, paragraph (8) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act means the day set forth in the relevant of following items for the category of case set forth in that item, as regards the cause of the deficiency in the amount of business security deposit:

第八条法第二条第一項において準用する信託業法第十一条第九項に規定する内閣府令で定める有価証券は、次に掲げるものとする。

Article 8The securities specified by Cabinet Office Order that are provided for in Article 11, paragraph (9) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are as follows:

第九条法第二条第一項において準用する信託業法第十一条第九項の規定により有価証券を営業保証金に充てる場合における当該有価証券の価額は、次の各号に掲げる有価証券の区分に従い当該各号に掲げる額とする。

Article 9(1)The value of securities that are deposited to fulfill the business security deposit requirement pursuant to Article 11, paragraph (9) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act is the amount specified in the relevant of the following items for the category of securities set forth in that item:

２割引の方法により発行した有価証券については、その発行価額に次の算式により算出した額を加えた額を額面金額とみなして、前項の規定を適用する。

(2)The amount arrived at when the amount calculated by the following formula is added to the issue price is deemed to be the face value of securities that have been issued on a discount basis, and the provisions of the preceding paragraph apply:

３前項の算式による計算において、発行の日から償還の日までの年数及び発行の日から供託の日までの年数について生じた一年未満の端数並びに額面金額と発行価額との差額を発行の日から償還の日までの年数で除した金額について生じた一円未満の端数は、切り捨てる。

(3)In the calculation using the formula set forth in the preceding paragraph, only full years are counted in the number of years from the issue date to the redemption date and the number of years from the issue date to the deposit date, and the amount arrived at when the difference between the face value and the issue price is divided by the number of years from the issue date to the redemption date is rounded down to the nearest yen.

第十条法第二条第一項において準用する信託業法第二十二条第三項第三号に規定する内閣府令で定めるものは、次に掲げるものとする。

Article 10The business specified by Cabinet Office Order that is provided for in Article 22, paragraph (3), item (iii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act is as follows:

第十一条令第八条第三項に規定する内閣府令で定めるものは、次に掲げる法人等（同項に規定する法人等をいう。以下この条において同じ。）とする。ただし、財務上又は営業上若しくは事業上の関係からみて他の法人等の意思決定機関（同項に規定する意思決定機関をいう。以下この項において同じ。）を支配していないことが明らかであると認められるときは、この限りでない。

Article 11(1)The persons specified by Cabinet Office Order that are provided for in Article 8, paragraph (3) of the Order are the following corporations, etc. (meaning corporations, etc. as prescribed in that paragraph; hereinafter the same applies in this Article); provided, however, that this does not apply if it is found to be clear, from the relevant financial, operational, or business relationships, that a first corporation, etc. has no control over the decision-making body (meaning the decision-making body as prescribed in that paragraph; hereinafter the same applies in this paragraph) of a second corporation, etc.:

２令第八条第四項に規定する内閣府令で定めるものは、次に掲げるものとする。ただし、財務上又は営業上若しくは事業上の関係からみて法人等（当該法人等の子法人等（同条第三項に規定する子法人等をいう。以下この条において同じ。）を含む。）が子法人等以外の他の法人等の財務及び営業又は事業の方針の決定に対して重要な影響を与えることができないことが明らかであると認められるときは、この限りでない。

(2)The persons specified by Cabinet Office Order that are provided for in Article 8, paragraph (4) of the Order are as follows; provided, however, that this does not apply if it is found to be clear, from the relevant financial, operational, or business relationships, that a first corporation, etc. (inclusive of its subsidiary corporations, etc. (meaning subsidiary corporations, etc. as prescribed in paragraph (3) of that Article; hereinafter the same applies in this Article)) is unable to materially influence the financial and operational or business policy decisions of a second corporation, etc. not constituting its subsidiary corporation, etc.:

３特別目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社及び事業内容の変更が制限されているこれと同様の事業を営む事業体をいう。以下この項において同じ。）については、適正な価額で譲り受けた資産から生ずる収益を当該特別目的会社が発行する証券の所有者（同条第十二項に規定する特定借入れに係る債権者を含む。）に享受させることを目的として設立されており、当該特別目的会社の事業がその目的に従つて適切に遂行されているときは、当該特別目的会社に資産を譲渡した法人等（以下この項において「譲渡法人等」という。）から独立しているものと認め、第一項の規定にかかわらず、譲渡法人等の子法人等に該当しないものと推定する。

(3)Notwithstanding the provisions of paragraph (1), if a special purpose company (meaning a specific purpose company prescribed in Article 2, paragraph (3) of the Act on Securitization of Assets and any other entity engaging in a business equivalent thereto whose ability to change the contents of its business is restricted; hereinafter the same applies in this paragraph) has been established for the purpose of allowing the holders of securities it issues (including the creditors of specific borrowings as prescribed in paragraph (12) of that Article) to enjoy the profit generated from assets transferred to it at a fair value, and the business of that special purpose company is being performed appropriately in accordance with its purpose, the special purpose company is found to be independent from a corporation, etc. that has transferred assets thereto (hereinafter referred to as "transferor corporation, etc." in this paragraph) and is presumed not to constitute a subsidiary corporation, etc. of the transferor corporation, etc.

４令第八条第六項の規定は、第一項各号及び第二項各号の場合においてこれらの規定に規定する法人等が所有する議決権について準用する。

(4)The provisions of Article 8, paragraph (6) of the Order apply mutatis mutandis to voting rights that the corporation, etc. prescribed in the items of paragraph (1) and the items of paragraph (2) holds in each of the cases referred to in those items.

第十一条の二法第二条第一項において準用する信託業法第二十三条の二第一項第二号に規定する苦情処理措置として内閣府令で定める措置は、次の各号のいずれかとする。

Article 11-2(1)Measures that are specified by Cabinet Office Order as complaint processing measures as provided for in Article 23-2, paragraph (1), item (ii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are any of the following:

２法第二条第一項において準用する信託業法第二十三条の二第一項第二号に規定する紛争解決措置として内閣府令で定める措置は、次の各号のいずれかとする。

(2)The measures that are specified by Cabinet Office Order as dispute resolution measures as provided for in Article 23-2, paragraph (1), item (ii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are any of the following:

３前二項（第一項第五号及び前項第五号に限る。）の規定にかかわらず、信託業務を営む金融機関は、次の各号のいずれかに該当する法人が実施する手続により特定兼営業務関連苦情の処理又は特定兼営業務関連紛争の解決を図つてはならない。

(3)Notwithstanding the provisions of the preceding two paragraphs (limited to item (v) of paragraph (1) and item (v) of the preceding paragraph), a financial institution engaged in trust business must not seek to process complaints related to specific concurrent business or resolve complaints related to specific concurrent business through procedures implemented by a corporation that falls under any of the following items:

第十二条法第二条第一項において準用する信託業法第二十四条第一項第五号に規定する内閣府令で定める行為は、次に掲げる行為とする。

Article 12The acts specified by Cabinet Office Order that are provided for in Article 24, paragraph (1), item (v) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following acts:

第十三条法第二条第一項において準用する信託業法第二十五条ただし書に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 13(1)The cases specified by Cabinet Office Order that are provided for in the proviso to Article 25 of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following cases:

２前項第二号の「特定売掛債権」とは、当該委託者と債務者である取引先との継続的取引契約によつて生じる売掛債権をいう。

(2)The term "specific receivables" as used in item (ii) of the preceding paragraph means receivables arising from a contract for recurring transactions between the settlor and the counterparty that constitutes the obligor.

第十四条法第二条第一項において準用する信託業法第二十六条第一項ただし書に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 14The cases specified by Cabinet Office Order that are provided for in the proviso to Article 26, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following cases:

第十五条法第二条第一項において準用する信託業法第二十六条第一項第四号に掲げる事項には、次に掲げる事項を含むものとする。

Article 15(1)The particulars set forth in Article 26, paragraph (1), item (iv) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act include the following particulars:

２法第二条第一項において準用する信託業法第二十六条第一項第六号に規定する事項には、次に掲げる事項を含むものとする。

(2)The particulars prescribed in Article 26, paragraph (1), item (vi) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are to include the following particulars:

３法第二条第一項において準用する信託業法第二十六条第一項第八号に規定する同法第二十九条第二項各号に掲げる取引の概要には、当該取引の態様及び条件を含むものとする。

(3)The summary of the transactions set forth in the items of Article 29, paragraph (2) of the Trust Business Act as prescribed in Article 26, paragraph (1), item (viii) of that Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act is to include the terms and conditions of the transactions.

４法第二条第一項において準用する信託業法第二十六条第一項第九号に規定する事項には、次に掲げる事項を含むものとする。

(4)The particulars prescribed in Article 26, paragraph (1), item (ix) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are to include the following particulars:

５法第二条第一項において準用する信託業法第二十六条第一項第十号に規定する事項には、次に掲げる事項を含むものとする。

(5)The particulars prescribed in Article 26, paragraph (1), item (x) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are to include the following particulars:

６法第二条第一項において準用する信託業法第二十六条第一項第十一号に規定する事項には、次に掲げる事項を含むものとする。

(6)The particulars prescribed in Article 26, paragraph (1), item (xi) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are to include the following particulars:

７法第二条第一項において準用する信託業法第二十六条第一項第十六号に規定する内閣府令で定める事項は、次に掲げる事項とする。

(7)The particulars specified by Cabinet Office Order that are provided for in Article 26, paragraph (1), item (xvi) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following particulars:

８信託業務を営む金融機関が信託法第二条第十二項に規定する限定責任信託の引受けを行つた場合にあつては、法第二条第一項において準用する信託業法第二十六条第一項第十六号に規定する内閣府令で定める事項は、前項各号に掲げるもののほか、次に掲げる事項とする。

(8)If a financial institution engaged in trust business has accepted a limited liability trust prescribed in Article 2, paragraph (12) of the Trust Act, the particulars specified by Cabinet Office Order that are provided for in Article 26, paragraph (1), item (xvi) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following particulars, in addition to the particulars set forth in the items of the preceding paragraph:

第十六条法第二条第一項において準用する信託業法第二十六条第二項（法第二条第一項において準用する信託業法第二十七条第二項及び第二十九条第四項において準用する場合を含む。以下この条において同じ。）の内閣府令で定める方法は、次に掲げる方法（以下「電磁的方法」という。）とする。

Article 16(1)The means specified by Cabinet Office Order that are referred to in Article 26, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act (including as applied mutatis mutandis pursuant to Article 27, paragraph (2) and Article 29, paragraph (4) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act; hereinafter the same applies in this Article) are the following means (hereinafter referred to as "electronic or magnetic means"):

２前項各号に規定する方法は、次に規定する基準に適合するものでなければならない。

(2)The means provided for in the items of the preceding paragraph must satisfy the following criteria:

３第一項第一号の「電子情報処理組織」とは、信託業務を営む金融機関等の使用に係る電子計算機と、顧客ファイルを備えた委託者等又は信託業務を営む金融機関等の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。

(3)The term "electronic data processing system" as used in paragraph (1), item (i) means an electronic data processing system that uses a telecommunications line to connect the computer used by the financial institution engaged in trust business, etc. and the computer on which the customer file has been prepared that is used by the settlor, etc. or the financial institution engaged in trust business, etc.

第十七条令第九条第一項（同条第三項において準用する場合を含む。）の規定により示すべき方法の種類及び内容は、次に掲げる事項とする。

Article 17The type and substance of the means that the relevant person is required to indicate pursuant to the provisions of Article 9, paragraph (1) of the Order (including as applied mutatis mutandis pursuant to paragraph (3) of that Article) means the following particulars:

第十八条法第二条第一項において準用する信託業法第二十六条第三項に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 18The cases specified by Cabinet Office Order that are provided for in Article 26, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following cases:

第十九条法第二条第一項において準用する信託業法第二十七条第一項本文に規定する信託財産状況報告書（以下この条において「報告書」という。）には、次に掲げる事項を記載しなければならない。ただし、第十三号から第十五号まで及び第七項各号に掲げる事項については、受益者が特定投資家（金融商品取引法第二条第三十一項に規定する特定投資家をいう。以下同じ。）である場合又は当該報告書が委託者若しくは委託者から指図の権限の委託を受けた者（委託者若しくは委託者から指図の権限の委託を受けた者が信託業法施行令（平成十六年政令第四百二十七号）第二条第一項各号に掲げる者である場合に限る。）のみの指図により信託財産の管理若しくは処分が行われる信託若しくは信託業法施行規則第三十条の二第一項各号に掲げる信託に係るものである場合は、この限りでない。

Article 19(1)A written report on the status of trust property prescribed in the main clause of Article 27, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act (hereinafter referred to as a "written report" in this Article) must include the following particulars; provided, however, that this does not apply to the particulars set forth in items (xiii) through (xv) and the items of paragraph (7) if the beneficiary is a professional investor (meaning a professional investor as defined in Article 2, paragraph (31) of the Financial Instruments and Exchange Act; hereinafter the same applies) or if the written report concerns a trust whose trust property is managed or disposed of based on the instructions of only the settlor or a person entrusted with the authority to give instructions by the settlor (but only if the settlor or the person entrusted with the authority to give instructions by the settlor falls under any of the items of Article 2, paragraph (1) of Order for Enforcement of the Trust Business Act (Cabinet Order No. 427 of 2004)) or concerns any of the trusts set forth in the items of Article 30-2, paragraph (1) of the Regulation for Enforcement of the Trust Business Act:

２信託業務を営む金融機関は、前項第一号に掲げる事項の記載に当たつては、当期末現在における資産、負債及び元本の状況については当期末現在における貸借対照表に、計算期間中の収支の状態については当該信託財産の計算期間中の収支計算書に代えることができる。

(2)In including the particulars set forth in item (i) of the preceding paragraph, a financial institution engaged in trust business may substitute the balance sheet as of the end of the current period for the status of assets, liabilities, and the principal as of the end of the current period and the income and expenditure statement for the trust property for that accounting period for the status of income and expenditure for the accounting period.

３報告書は、信託財産の状況を正確に判断することができるよう明瞭に記載しなければならない。

(3)A written report must be written unambiguously so that the reader can accurately assess the status of the trust property.

４第一項各号に掲げる事項の金額は、百万円単位をもつて表示することができる。ただし、信託財産の状況を的確に判断することができなくなるおそれがあるときは、この限りでない。

(4)The monetary amounts in the particulars set forth in the items of paragraph (1) may be indicated in units of millions of yen; provided, however, that this does not apply if it could cause the reader to be unable to appropriately assess the status of the trust property.

５信託業務を営む金融機関は、信託財産の計算期間の終了後又は信託行為によつて設定された期間の終了後、遅滞なく、当該信託財産に係る報告書を作成し、これを受益者に交付しなければならない。ただし、信託行為によつて設定された期間の終了後に受益者に当該報告書を交付すべき場合において、第二十条各号に該当するときは、この限りでない。

(5)A financial institution engaged in trust business must prepare a written report concerning trust property without delay after the end of the accounting period for that trust property or after the end of the period established in the act of trust, and deliver it to the beneficiary; provided, however, that this does not apply to cases falling under any of the items of Article 20, if it is required to deliver such a written report to the beneficiary after the end of the period established in the act of trust.

６信託業務を営む金融機関は、第一項第五号の規定にかかわらず、実質的受益者が金融商品取引法第二条第三項第一号に規定する適格機関投資家である場合又は同法第五条第一項に規定する特定有価証券を取得している者であり、かつ、受益者が当該特定有価証券に関して同法第二十四条第五項において準用する同条第一項又は第三項の規定により有価証券報告書を提出している場合（当該特定有価証券に関して同法に基づく有価証券報告書の提出義務が課せられていない場合においては、第三者からの報告に基づき、第一項第五号ロ及びハに掲げる事項について実質的受益者に報告を行つている場合）には、受益者（受益者代理人が現に存する場合にあつては、当該受益者代理人を含む。）からあらかじめ記載を要しない旨の承諾を得ることにより、同号ロ及びハに掲げる事項の記載を省略することができる。

(6)Notwithstanding the provisions of paragraph (1), item (v), if the substantial beneficiary is a qualified institutional investor prescribed in Article 2, paragraph (3), item (i) of the Financial Instruments and Exchange Act or if the substantial beneficiary is a person that has acquired specified securities as prescribed in Article 5, paragraph (1) of that Act and the beneficiary has submitted an annual securities report with regard to the specified securities pursuant to the provisions of Article 24, paragraph (1) or (3) of that Act as applied mutatis mutandis pursuant to paragraph (5) of that Article (or has made a report on the particulars set forth in paragraph (1), item (v), sub-items (b) and (c) to the substantial beneficiary based on a report from a third party, if the beneficiary is not required to submit annual securities reports with regard to the specified securities under that Act), a financial institution engaged in trust business may omit the particulars set forth in sub-items (b) and (c) of that item from the written report, after obtaining the agreement of the beneficiary (including an agent for the beneficiary, if there is one at the time in question) in advance that it is not necessary to include the particulars in the written report.

７信託業務を営む金融機関は、対象財産に対象有価証券（金融商品取引業等に関する内閣府令（平成十九年内閣府令第五十二号）第九十六条第四項に規定する対象有価証券をいう。以下この項及び第三十一条の二十二第三項において同じ。）（当期末現在におけるその保有額の当該対象財産の評価額に対する割合が百分の三に満たないものを除く。）が含まれているときにおける報告書には、第一項各号に掲げる事項のほか、次に掲げる事項を記載しなければならない。ただし、当該報告書の交付前一年以内に信託契約に係る顧客に対し交付した当該信託契約に係る法第二条の二において準用する金融商品取引法第三十七条の三第一項に規定する書面（以下「契約締結前交付書面」という。）若しくは第三十一条の二十一第一項第三号ロに規定する契約変更書面又は報告書に当該事項の全てが記載されている場合は、この限りでない。

(7)If the subject property includes subject securities (meaning subject securities as prescribed in Article 96, paragraph (4) of the Cabinet Office Order on Financial Instruments Business, etc. (Cabinet Office Order No. 52 of 2007); hereinafter the same applies in this paragraph and Article 31-22, paragraph (3); excluding subject securities for which the amount of holdings constitutes less than three percent of the appraised value of the subject property as of the end of the current period), the financial institution engaged in trust business must include, in the written report, the following particulars in addition to the particulars set forth in the items of paragraph (1); provided, however, that this does not apply if all these particulars are included in the document prescribed in Article 37-3, paragraph (1) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act in connection with the trust agreement (hereinafter referred to as the "document to be delivered prior to the conclusion of a contract") or the contract change document or the written report prescribed in Article 31-21, paragraph (1), item (iii),(b) that has been delivered to the customer in connection with the trust agreement within one year before delivery of the written report:

第十九条の二法第二条第一項において準用する信託業法第二十七条第一項本文に規定する内閣府令で定める場合及び内閣府令で定める期間は、次の各号に掲げる場合及びその区分に応じ当該各号に定める期間とする。

Article 19-2The cases and periods specified by Cabinet Office Order that are provided for in the main clause of Article 27, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the cases set forth in the following items and the periods specified for the categories therein:

第二十条法第二条第一項において準用する信託業法第二十七条第一項ただし書に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 20The cases specified by Cabinet Office Order that are provided for in the proviso to Article 27, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following cases:

第二十一条信託業務を営む金融機関（当該信託業務を営む金融機関から法第二条第一項において準用する信託業法第二十二条第三項各号に掲げる業務を除く信託業務の委託を受けた者を含む。）は、管理場所を区別することその他の方法により信託財産に属する財産と固有財産及び他の信託の信託財産に属する財産とを明確に区分し、かつ、当該信託財産に係る受益者を判別できる状態で管理しなければならない。

Article 21(1)A financial institution engaged in trust business (including a person that has been entrusted with trust business other than the business set forth in the items of Article 22, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act by the financial institution engaged in trust business) must clearly separate property that is part of that trust property from the financial institution engaged in trust business' own property and from property that is part of the trust property of other trusts by separating the places where they are managed or by other means and manage them in a condition that enables the financial institution engaged in trust business to distinguish the beneficiaries of the trust property.

２信託業務を営む金融機関は、法第二条第一項において準用する信託業法第二十二条第一項の規定により信託財産の管理を第三者に委託する場合においては、当該委託を受けた第三者が、信託財産の種類に応じ、信託財産に属する財産と自己の固有財産その他の財産とを区分する等の方法により管理することを確保するための十分な体制を整備しなければならない。

(2)If a financial institution engaged in trust business entrusts a third party with the management of trust property pursuant to the provisions of Article 22, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act, it must establish a system that is sufficient for ensuring that the third party entrusted with the management of trust property manages the trust property by doing things such as separating the property that is part of that trust property from the property of the third party and other property, in accordance with the type of trust property.

３信託業務を営む金融機関は、信託業務の処理及び計算を明らかにするため、第一号及び第二号に掲げる帳簿書類を別表により作成し、次の各号に掲げる書類の区分に応じ、当該各号に定める期間保存しなければならない。

(3)In order to clarify the processing and accounting of trust business, a financial institution engaged in trust business must prepare the books and documents set forth in items (i) and (ii) using the appended table and preserve them for the period specified in the relevant of the following items for the category of documents set forth in that item:

第二十二条信託業務を営む金融機関（当該信託業務を営む金融機関から法第二条第一項において準用する信託業法第二十二条第三項各号に掲げる業務を除く信託業務の委託を受けた者を含む。）は、次に掲げるところにより、内部管理に関する業務を適正に遂行するための十分な体制を整備しなければならない。

Article 22(1)A financial institution engaged in trust business (including a person that has been entrusted with trust business other than business as set forth in the items of Article 22, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act by the financial institution engaged in trust business) must establish a system that is sufficient for ensuring appropriate performance of operations involving internal controls, as set forth in the following:

２前項の「内部管理に関する業務」とは、次に掲げる業務をいう。

(2)The term "operations involving internal controls" as used in the preceding paragraph means the following operations:

３信託業務を営む金融機関は、委託を行つた信託契約代理店の信託契約代理業（信託業法第二条第八項に規定する信託契約代理業をいう。以下同じ。）の適切な運営を確保するため、信託契約代理店に対する指導及び信託契約代理店の信託契約代理業務に係る法令の遵守状況の検証を行うための十分な体制を整備しなければならない。

(3)In order to ensure the appropriate operation of trust agreement agency business (meaning the trust agreement agency business prescribed in Article 2, paragraph (8) of the Trust Business Act; hereinafter the same applies) by the agent for trust agreements that a financial institution engaged in trust business has entrusted with business, the financial institution engaged in trust business must establish a system that is sufficient for providing guidance to the agent for trust agreements and for inspecting the status of compliance with laws and regulations in the trust agreement agency business by the agent for trust agreements.

４信託業務を営む金融機関は、本店その他の営業所又は事務所を他の信託会社、外国信託会社又は金融機関の本店その他の営業所、事務所若しくは代理店（銀行法（昭和五十六年法律第五十九号）第二条第十五項に規定する銀行代理業者、長期信用銀行法第十六条の五第三項に規定する長期信用銀行代理業者、信用金庫法第八十五条の二第三項に規定する信用金庫代理業者、協同組合による金融事業に関する法律（昭和二十四年法律第百八十三号）第六条の三第三項に規定する信用協同組合代理業者、労働金庫法第八十九条の三第三項に規定する労働金庫代理業者、農業協同組合法（昭和二十二年法律第百八十三号）第九十二条の二第三項に規定する特定信用事業代理業者、水産業協同組合法（昭和二十三年法律第二百四十二号）第百二十一条の二第三項に規定する特定信用事業代理業者及び農林中央金庫法（平成十三年法律第九十三号）第九十五条の二第三項に規定する農林中央金庫代理業者並びに農林中央金庫及び特定農水産業協同組合等による信用事業の再編及び強化に関する法律（平成八年法律第百十八号）第四十二条第三項の認可に係る業務の代理を行う農業協同組合、漁業協同組合及び水産加工業協同組合の営業所又は事務所を含む。）と同一の建物に設置してその業務を営む場合には、顧客が当該信託業務を営む金融機関を当該他の信託会社、外国信託会社又は金融機関であると誤認することを防止するための適切な措置を講じなければならない。

(4)If a financial institution engaged in trust business conducts its business after having established its head office or other business office or office in the same building as that of the head office or other business office, office, or agent of another trust company, foreign trust company, or financial institution (including a business office or office of a Bank Agent prescribed in Article 2, paragraph (15) of the Banking Act (Act No. 59 of 1981), Long Term Credit Bank Agent prescribed in Article 16-5, paragraph (3) of the Long Term Credit Bank Act, Shinkin Bank Agent prescribed in Article 85-2, paragraph (3) of the Shinkin Bank Act, Credit Cooperative Agent prescribed in Article 6-3, paragraph (3) of the Act on Financial Businesses by Cooperative (Act No. 183 of 1949), Labor Bank Agent prescribed in Article 89-3, paragraph (3) of the Labor Bank Act, Specified Credit Business Agent prescribed in Article 92-2, paragraph (3) of the Agricultural Cooperatives Act (Act No. 183 of 1947), Specified Credit Business Agent prescribed in Article 121-2, paragraph (3) of the Fisheries Cooperatives Act (Act No. 242 of 1948), and Norinchukin Bank Agent prescribed in Article 95-2, paragraph (3) of the Norinchukin Bank Act (Act No. 93 of 2001)), and the agricultural cooperatives, fisheries cooperatives and fishery processing cooperatives engaged in agency service for the business relating to the authorization under Article 42, paragraph (3) of the Act on Enhancement and Restructuring of Credit Business Conducted by The Norinchukin Bank and Specified Agricultural and Fishery Cooperative Savings Insurance Cooperation, etc. (Act No. 118 of 1996), it must take appropriate measures to prevent customers from mistaking it for the other trust company, foreign trust company, or financial institution.

５信託業務を営む金融機関は、電気通信回線に接続している電子計算機を利用してその業務を営む場合には、顧客が当該信託業務を営む金融機関と他の者を誤認することを防止するための適切な措置を講じなければならない。

(5)If a financial institution engaged in trust business conducts its business using a computer connected with a telecommunications line, it must take appropriate measures to prevent customers from mistaking it for another person.

６信託業務を営む金融機関は、その取り扱う個人である顧客に関する情報の安全管理、従業者の監督及び当該情報の取扱いを委託する場合にはその委託先の監督について、当該情報の漏えい、滅失又はき損の防止を図るために必要かつ適切な措置を講じなければならない。

(6)As regards safety controls for the information regarding individual customers that that a financial institution engaged in trust business handles, the supervision of its employees, and if entrusts another person with handling the information, supervision of that other person, a financial institution engaged in trust business must take necessary and appropriate measures to prevent leakage, loss, and damage of that information.

７信託業務を営む金融機関は、信用情報に関する機関（資金需要者の借入金返済能力に関する情報の収集及び信託業務を営む金融機関に対する当該情報の提供を行うものをいう。）から提供を受けた情報であつて個人である資金需要者の借入金返済能力に関するものを、資金需要者の返済能力の調査以外の目的のために利用しないことを確保するための措置を講じなければならない。

(7)A financial institution engaged in trust business must take measures to ensure that information with which it has been provided by a credit information organization (meaning one that collects information about the ability of persons with financing needs to repay borrowings and provides financial institutions engaged in trust business with that information) regarding the ability of individuals with financing needs to repay borrowings is not used for any purpose other than examining the ability of persons with financing needs to repay borrowings.

８信託業務を営む金融機関は、その取り扱う個人である顧客に関する人種、信条、門地、本籍地、保健医療又は犯罪経歴についての情報その他の特別の非公開情報（その他業務上知り得た公表されていない情報をいう。）を、適切な業務の運営の確保その他必要と認められる目的以外の目的のために利用しないことを確保するための措置を講じなければならない。

(8)A financial institution engaged in trust business must take measures to ensure that it does not use information about the race, creed, family origin, domicile of origin, healthcare, or criminal background of an individual customer and other specified non-public information (meaning other information learned in the course of business that has not yet been made public), other than for the purpose of ensuring the appropriate operation of business and purposes otherwise found to be necessary.

９信託業務を営む金融機関は、金融商品取引業等に関する内閣府令第百三十条第一項第十五号に規定する場合において、同号の金融商品取引業者が対象有価証券（同条第三項に規定する対象有価証券をいう。以下この項において同じ。）の取得又は買付けの申込みをするために講じた同号イからハまでに規定する措置により、当該対象有価証券の価額若しくは同条第六項に規定する監査報告書等を入手した場合又は当該金融商品取引業者から、当該金融商品取引業者が同条第一項第十五号の権利者に交付した金融商品取引法第四十二条の七第一項の運用報告書に記載された当該対象有価証券に係る同令第百三十四条第一項第二号ロに掲げる事項（以下この項において「記載事項」という。）の通知を受けた場合において、当該価額、当該監査報告書等及び当該記載事項を照合すること並びにその結果を当該権利者に対して通知することを確保するための十分な体制を整備しなければならない。

(9)In a case as prescribed in Article 130, paragraph (1), item (xv) of the Cabinet Office Order on Financial Instruments Business, etc., if a financial institution engaged in trust business has obtained, through the measures prescribed in (a) through (c) of that item taken by the financial instruments business operator referred to in that item to apply for the acquisition or purchase of subject securities (meaning subject securities as prescribed in paragraph (3) of that Article; hereinafter the same applies in this paragraph), the value of the subject securities or the audit report, etc. prescribed in paragraph (6) of that Article or if it has been notified by the financial instruments business operator of the particulars set forth in Article 134, paragraph (1), item (ii), sub item (b) in connection with the subject securities that are included in the investment report under Article 42-7, paragraph (1) of the Financial Instruments and Exchange Act delivered to the Right Holders under Article 130, paragraph (1), item (xv) of the Cabinet Office Order on Financial Instruments Business, etc. (hereinafter referred to as "particulars included in the report" in this paragraph), the financial institution engaged in trust business must establish a system that is sufficient for ensuring that the value, audit report, etc., and particulars included in the report are verified and that the right holders are notified of the results of the verification.

１０信託業務を営む金融機関は、平成二十五年厚生年金等改正法附則第五条第一項の規定によりなおその効力を有するものとされる改正前厚生年金保険法第百三十条の二第一項に規定する信託契約（以下この項及び次条第二項ただし書において「年金信託契約」という。）を締結し、当該年金信託契約に基づき、平成二十五年厚生年金等改正法附則第五条第一項の規定によりなおその効力を有するものとされる改正前厚生年金保険法第百三十条の二第二項に規定する年金給付等積立金の運用（以下この項及び次条第二項第八号において「積立金の運用」という。）を行う場合において、当該年金信託契約の相手方である存続厚生年金基金（平成二十五年厚生年金等改正法附則第三条第十一号に規定する存続厚生年金基金をいう。以下この項及び次条第二項において同じ。）から平成二十五年厚生年金等改正法附則第五条第一項の規定によりなおその効力を有するものとされる改正前厚生年金保険法第百三十六条の四第三項の規定により同項に規定する事項を示されたときに、当該存続厚生年金基金に対して、その示されたところに従つて当該積立金の運用を行うことによる利益の見込み及び損失の可能性について、当該存続厚生年金基金の知識、経験、財産の状況及び年金信託契約を締結する目的に照らして適切に説明を行うための十分な体制を整備しなければならない。

(10)If a financial institution engaged in trust business concludes a trust agreement prescribed in Article 130-2, paragraph (1) of the Former Employees' Pension Insurance Act which is to remain in force pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Employees' Pension Revision Act (hereinafter referred to as "pension trust agreement" in this paragraph and the proviso to paragraph (2) of the following Article) and engages in the management of pension benefit funds prescribed in Article 130-2, paragraph (2) of the Former Employees' Pension Insurance Act which is to remain in force pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Employees' Pension Revision Act (hereinafter referred to as "fund management" in this paragraph and paragraph (2), item (viii) of the following Article) pursuant to the pension trust agreement, the financial institution engaged in trust business must establish a system that is sufficient for ensuring that it can provide appropriate explanation on the prospect of profiting and possibility of loss from the fund management to the surviving employee's pension fund (meaning the surviving employee's pension fund defined in Article 3, item (xi) of the Supplementary Provisions of the 2013 Employees' Pension Revision Act; hereinafter the same applies in this paragraph and paragraph (2) of the following Article), the counterparty to the pension trust agreement, if it presents to the financial institution engaged in trust business the particulars prescribed in Article 136-4, paragraph (3) of the Former Employees' Pension Insurance Act which is to remain in force pursuant to Article 5, paragraph (1) of the Supplementary Provisions of the 2013 Employees' Pension Revision Act pursuant to the provisions of that paragraph, in accordance with the presented particulars based on the knowledge, experience, and property conditions of the surviving employee's pension fund and the purpose of concluding the pension trust agreement.

第二十三条法第二条第一項において準用する信託業法第二十九条第一項第三号に規定する内閣府令で定める取引は、次に掲げる取引とする。

Article 23(1)The transactions specified by Cabinet Office Order that are provided for in Article 29, paragraph (1), item (iii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following transactions:

２法第二条第一項において準用する信託業法第二十九条第一項第四号に規定する内閣府令で定める行為は、次に掲げる行為とする。ただし、第六号から第八号までに掲げる行為については、年金信託契約である場合に限る。

(2)The actions specified by Cabinet Office Order that are provided for in Article 29, paragraph (1), item (iv) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following actions; provided, however, that the acts specified in items (vi) through (viii) are limited to cases in which the agreement is a pension trust agreement:

３法第二条第一項において準用する信託業法第二十九条第二項に規定する内閣府令で定める場合は、次に掲げる場合とする。

(3)The cases specified by Cabinet Office Order that are provided for in Article 29, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following cases:

４信託業務を営む金融機関は、法第二条第一項において準用する信託業法第二十九条第三項の規定により、信託財産の計算期間ごとに、遅滞なく、次の各号に掲げる事項を記載した書面を作成し、受益者に交付しなければならない。

(4)Pursuant to the provisions of Article 29, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act and for each accounting period of the trust property, a financial institution engaged in trust business must prepare a document giving the following particulars and deliver it to the beneficiaries without delay:

５法第二条第一項において準用する信託業法第二十九条第三項ただし書に規定する内閣府令で定める場合は、次に掲げる場合とする。

(5)The cases specified by Cabinet Office Order that are provided for in the proviso to Article 29, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following cases:

第二十四条法第二条第一項において準用する信託業法第二十九条の二第一項に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 24The cases specified by Cabinet Office Order that are provided for in Article 29-2, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following cases:

第二十五条法第二条第一項において準用する信託業法第二十九条の二第一項の規定による公告は、信託業務を営む金融機関における公告の方法によりしなければならない。

Article 25The public notice prescribed in Article 29-2, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act must be made by a means of public notice applicable to financial institutions engaged in trust business.

第二十六条受益証券発行信託の受託者である信託業務を営む金融機関が前条の規定により公告する場合には、当該信託業務を営む金融機関は、当該信託業務を営む金融機関に氏名又は名称及び住所の知れている無記名受益権の受益者に対しては、各別に法第二条第一項において準用する信託業法第二十九条の二第一項各号に掲げる事項を催告しなければならない。

Article 26If a financial institution engaged in trust business that is a trustee of a trust with certificates of beneficial interest makes a public notice pursuant to the provisions of the preceding Article, it must individually notify the beneficiaries of bearer beneficial interest whose names and addresses are known to the financial institution engaged in trust business of the particulars set forth in the items of Article 29-2, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act.

第二十七条法第二条第一項において準用する信託業法第二十九条の二第一項第三号に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 27The particulars specified by Cabinet Office Order that are provided for in Article 29-2, paragraph (1), item (iii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following particulars:

第二十八条法第二条第一項において準用する信託業法第二十九条の二第三項に規定する内閣府令で定めるときは、各受益権の内容が均等でない場合において、当該信託の受益権の信託財産に対する持分（以下この条及び次条において「元本持分」という。）が法第二条第一項において準用する信託業法第二十九条の二第一項の規定による公告又は催告の時における当該信託の受益権の元本持分の合計の二分の一を超えるときとする。

Article 28The cases specified by Cabinet Office Order that are provided for in Article 29-2, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are those in which, if the substance of beneficial interests in a trust is not uniform, the relevant person's share of the trust property from a beneficial interest in the trust (hereinafter referred to as a "share of the principal" in this Article and the following Article) exceeds half the total of the shares of the principal from beneficial interests in the trust at the time of public or individual notice prescribed in Article 29-2, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act.

第二十九条法第二条第一項において準用する信託業法第二十九条の二第四項第二号に規定する内閣府令で定めるものは、各受益権の内容が均等でない場合において、当該信託の受益権の元本持分の合計とする。

Article 29The things specified by Cabinet Office Order that are provided for in Article 29-2, paragraph (4), item (ii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the total of the shares of the principal from beneficial interests in a trust, if the substance of beneficial interests in a trust is not uniform,.

第三十条法第二条第一項において準用する信託業法第二十九条の三に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 30The particulars specified by Cabinet Office Order that are provided for in Article 29-3 of the Trust Business Act as applied mutatis mutandis pursuant to Article 2, paragraph (1) of the Act are the following particulars:

第三十一条法第二条第二項に規定する内閣府令で定める信託契約は、令第三条第一号及び第三条第一項第一号に規定する信託に係る信託契約とする。

Article 31The trust agreements specified by Cabinet Office Order that are provided for in Article 2, paragraph (2) of the Act are trust agreements for the trusts prescribed in Article 3, item (i) of the Order and Article 3, paragraph (1), item (i).

第三十一条の二法第二条の二において準用する金融商品取引法第三十四条に規定する内閣府令で定めるものは、特定信託契約（信託業法第二十四条の二に規定する特定信託契約をいう。以下同じ。）とする。

Article 31-2The types of contract specified by Cabinet Office Order that are provided for in Article 34 of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are specific trust agreements (meaning the specific trust agreements as prescribed in Article 24-2 of the Trust Business Act; hereinafter the same applies).

第三十一条の三削除

Article 31-3Deleted

第三十一条の四法第二条の二において準用する金融商品取引法第三十四条の二第三項第四号に規定する内閣府令で定める事項は、申出者（同項に規定する申出者をいう。）は、同条第二項の規定による承諾を行つた信託業務を営む金融機関のみから対象契約（同項に規定する対象契約をいう。第三十一条の六の二において同じ。）に関して特定投資家以外の顧客として取り扱われることになる旨とする。

Article 31-4The particulars specified by Cabinet Office Order that are provided for in Article 34-2, paragraph (3), item (iv) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are a statement indicating that the applicant (meaning applicant prescribed in that paragraph) will be treated as a customer other than professional investor with regard to the subject contract (meaning a subject contract as prescribed in Article 34-2, paragraph (2) of that Act; the same applies in Article 31-6-2) only by a financial institution engaged in trust business that has accepted the request prescribed in that paragraph.

第三十一条の五法第二条の二において準用する金融商品取引法第三十四条の二第四項（法第二条の二において準用する金融商品取引法第三十四条の三第十二項（法第二条の二において準用する金融商品取引法第三十四条の四第六項において準用する場合を含む。）、第三十四条の四第三項及び第三十七条の三第二項において準用する場合を含む。以下この条において同じ。）に規定する内閣府令で定めるものは、次に掲げるものとする。

Article 31-5(1)The means specified by Cabinet Office Order that are provided for in Article 34-2, paragraph (4) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act (including as applied mutatis mutandis pursuant to Article 34-3, paragraph (12) (including as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act), Article 34-4, paragraph (3), and Article 37-3, paragraph (2) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act; hereinafter the same applies in this Article) are the following means:

２前項各号に掲げる方法は、次に掲げる基準に適合するものでなければならない。

(2)The means set forth in the items of the preceding paragraph must satisfy the following criteria:

３第一項第一号の「電子情報処理組織」とは、信託業務を営む金融機関の使用に係る電子計算機と、顧客ファイルを備えた顧客等又は信託業務を営む金融機関の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。

(3)The term "electronic data processing system" as used in paragraph (1), sub-item (i) means an electronic data processing system that uses a telecommunications line to connect the computer used by a financial institution engaged in trust business and the computer on which the customer file has been prepared that is used by the customer, etc. or the financial institution engaged in trust business.

第三十一条の六令第十一条の二第一項及び第十一条の三第一項の規定により示すべき方法の種類及び内容は、次に掲げる事項とする。

Article 31-6The type and substance of the means that the relevant person is required to indicate pursuant to the provisions of Article 11-2, paragraph (1) and Article 11-3, paragraph (1) of the Order means the following particulars:

第三十一条の六の二法第二条の二において準用する金融商品取引法第三十四条の二第十一項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 31-6-2The particulars specified by Cabinet Office Order that are provided for in Article 34-2, paragraph (11) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following particulars:

第三十一条の六の三法第二条の二において準用する金融商品取引法第三十四条の二第十二項（法第二条の二において準用する金融商品取引法第三十四条の三第三項（法第二条の二において準用する金融商品取引法第三十四条の四第六項において準用する場合を含む。）以下この条において同じ。）に規定する内閣府令で定めるものは、次に掲げるものとする。

Article 31-6-3(1)The means specified by Cabinet Office Order that are provided for in Article 34-2, paragraph (12) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act (including as applied mutatis mutandis pursuant to Article 34-3, paragraph (3) (including as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act; hereinafter the same applies in this Article) are the following means:

２前項各号に掲げる方法は、信託業務を営む金融機関がファイルへの記録を出力することにより書面を作成することができるものでなければならない。

(2)The means set forth in the items of the preceding paragraph must enable the financial institution engaged in trust business to create a document by outputting the information that has been recorded into the file.

３第一項第一号の「電子情報処理組織」とは、信託業務を営む金融機関の使用に係る電子計算機と、顧客の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。

(3)The term "electronic data processing system" as used in paragraph (1), item (i) means an electronic data processing system that uses a telecommunications line to connect the computer used by the financial institution engaged in trust business and the computer used by the customer.

第三十一条の七法第二条の二において準用する金融商品取引法第三十四条の三第二項に規定する内閣府令で定める場合は、信託業務を営む金融機関が一定の日を定め、次に掲げる事項を当該金融機関の営業所又は事務所の公衆の見やすい場所への掲示その他の適切な方法により公表している場合とする。

Article 31-7(1)The cases specified by Cabinet Office Order that are provided for in Article 34-3, paragraph (2) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are if the financial institution engaged in trust business, having specified a date, has published the following particulars by posting them in a place accessible to the public at its business office or office or by other appropriate means:

２法第二条の二において準用する金融商品取引法第三十四条の三第二項に規定する内閣府令で定める日は、信託業務を営む金融機関が前項の規定により定めた日であつて承諾日（同条第二項第一号に規定する承諾日をいう。次条第二項第三号及び第三十一条の九において同じ。）から起算して一年以内の日のうち最も遅い日とする。

(2)The day specified by Cabinet Office Order that is provided for in Article 34-3, paragraph (2) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act is whichever comes latest among the dates specified by a financial institution engaged in trust business pursuant to the provisions of the preceding paragraph that fall within the one year following the date of acceptance (meaning the date of acceptance prescribed in paragraph (2), item (i) of that Article; the same applies in paragraph (2), item (iii) of the following Article and Article 31-9).

第三十一条の八法第二条の二において準用する金融商品取引法第三十四条の三第二項第四号イに規定する内閣府令で定める事項は、法第二条の二において準用する金融商品取引法第四十五条各号（第三号及び第四号を除く。）に掲げる規定は、対象契約（同項第二号に規定する対象契約をいう。次項及び第三十一条の九の二において同じ。）に関して申出者（法第二条の二において準用する金融商品取引法第三十四条の三第二項に規定する申出者をいう。次項において同じ。）が当該各号に定める者である場合には適用されない旨とする。

Article 31-8(1)The particulars specified by Cabinet Office Order that are provided for in Article 34-3, paragraph (2), item (iv), sub-item (a) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are an indication that the provisions of the items (excluding item (iii) and item (iv)) of Article 45 of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act do not apply if the applicant (meaning the applicant prescribed in Article 34-3, paragraph (2) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act; the same applies in the following paragraph) is a person as prescribed in the relevant item with regard to the subject contract (meaning a subject contract as prescribed in item (ii) of that paragraph; the same applies in the following paragraph and Article 31-9-2).

２法第二条の二において準用する金融商品取引法第三十四条の三第二項第七号に規定する内閣府令で定める事項は、次に掲げる事項とする。

(2)The particulars specified by Cabinet Office Order that are provided for in Article 34-3, paragraph (2), item (vii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following particulars:

第三十一条の九法第二条の二において準用する金融商品取引法第三十四条の三第七項に規定する内閣府令で定める期間は、十一月（次の各号に掲げる場合にあつては、当該各号に定める期間）とする。

Article 31-9(1)The period specified by Cabinet Office Order that is provided for in Article 34-3, paragraph (7) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act is eleven months (or the period specified in the relevant of the following items, in the case set forth in that item):

２法第二条の二において準用する金融商品取引法第三十四条の三第八項に規定する場合における前項の規定の適用については、同項中「承諾日」とあるのは、「前回の期限日の翌日」とする。

(2)To apply the provisions of the preceding paragraph in a case as prescribed in Article 34-3, paragraph (8) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act, the term "date of acceptance" in that paragraph is deemed to be replaced with "the day immediately following the last expiration date".

第三十一条の九の二法第二条の二において準用する金融商品取引法第三十四条の三第十一項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 31-9-2The particulars specified by Cabinet Office Order that are provided for in Article 34-3, paragraph (11) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following particulars:

第三十一条の十法第二条の二において準用する金融商品取引法第三十四条の四第一項第一号に規定する内閣府令で定めるものは、次に掲げる要件のいずれかに該当するものとする。

Article 31-10(1)The persons specified by Cabinet Office Order that are provided for in Article 34-4, paragraph (1), item (i) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are those meeting either of the following conditions:

２法第二条の二において準用する金融商品取引法第三十四条の四第一項第一号に規定する内閣府令で定める個人は、次に掲げる者とする。

(2)The individuals specified by Cabinet Office Order that are provided for in Article 34-4, paragraph (1), item (i) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following persons:

第三十一条の十一法第二条の二において準用する金融商品取引法第三十四条の四第一項第二号に規定する内閣府令で定める要件は、次に掲げる要件のすべてに該当することとする。

Article 31-11The requirement specified by Cabinet Office Order that is provided for in Article 34-4, paragraph (1), item (ii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act is that all of the following requirements are met:

第三十一条の十二法第二条の二において準用する金融商品取引法第三十四条の四第六項において準用する同法第三十四条の三第二項に規定する内閣府令で定める場合は、信託業務を営む金融機関が一定の日を定め、次に掲げる事項を当該金融機関の営業所又は事務所の公衆の見やすい場所への掲示その他の適切な方法により公表している場合とする。

Article 31-12(1)The cases specified by Cabinet Office Order that are provided for in Article 34-3, paragraph (2) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of that Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are if the financial institution engaged in trust business, having specified a date, has published the following particulars by posting them in a place accessible to the public at its business office or office or by other appropriate means:

２法第二条の二において準用する金融商品取引法第三十四条の四第六項において準用する同法第三十四条の三第二項に規定する内閣府令で定める日は、信託業務を営む金融機関が前項の規定により定めた日であつて承諾日から起算して一年以内の日のうち最も遅い日とする。

(2)The day specified by Cabinet Office Order that is provided for in Article 34-3, paragraph (2) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of that Act as applied mutatis mutandis pursuant to Article 2-2 of the Act is whichever comes latest among the dates specified by a financial institution engaged in trust business pursuant to the provisions of the preceding paragraph that that fall within the one year following the date of acceptance.

第三十一条の十三法第二条の二において準用する金融商品取引法第三十四条の四第六項において準用する同法第三十四条の三第二項第四号イに規定する内閣府令で定める事項は、法第二条の二において準用する金融商品取引法第四十五条各号（第三号及び第四号を除く。）に掲げる規定は、対象契約（同項第二号に規定する対象契約をいう。次項及び第三十一条の十三の三において同じ。）に関して申出者が当該各号に定める者である場合には適用されない旨とする。

Article 31-13(1)The particulars specified by Cabinet Office Order that are provided for in Article 34-3, paragraph (2), item (iv), sub-item (a) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of that Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are an indication that the provisions of the items (excluding item (iii) and item (iv)) of Article 45 of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act do not apply if the applicant is a person as prescribed in the relevant item in relation to the subject contract (meaning the subject contract prescribed in item (ii) of that paragraph; the same applies in the following paragraph and Article 31-13-3).

２法第二条の二において準用する金融商品取引法第三十四条の四第六項において準用する同法第三十四条の三第二項第七号に規定する内閣府令で定める事項は、次に掲げる事項とする。

(2)The particulars specified by Cabinet Office Order that are provided for in Article 34-3, paragraph (2), item (vii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of that Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following particulars:

第三十一条の十三の二法第二条の二において準用する金融商品取引法第三十四条の四第六項において準用する同法第三十四条の三第七項に規定する内閣府令で定める期間は、十一月（次の各号に掲げる場合にあつては、当該各号に定める期間）とする。

Article 31-13-2(1)The period specified by Cabinet Office Order that is provided for in Article 34-3, paragraph (7) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of that Act as applied mutatis mutandis pursuant to Article 2-2 of the Act is eleven months (or the period specified in the relevant of the following items, in a case as prescribed in that item):

２法第二条の二において準用する金融商品取引法第三十四条の四第六項において準用する同法第三十四条の三第八項に規定する場合における前項の規定の適用については、同項中「承諾日」とあるのは、「前回の期限日の翌日」とする。

(2)To apply the provisions of the preceding paragraph in a case as prescribed in Article 34-3, paragraph (8) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of that Act as applied mutatis mutandis pursuant to Article 2-2 of the Act, the term "date of acceptance" in that paragraph is deemed to be replaced with "the day immediately following the last expiration date".

第三十一条の十三の三法第二条の二において準用する金融商品取引法第三十四条の四第六項において準用する同法第三十四条の三第十一項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 31-13-3The particulars specified by Cabinet Office Order that are provided for in Article 34-3, paragraph (11) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 34-4, paragraph (6) of that Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following particulars:

第三十一条の十四法第二条の二において準用する金融商品取引法第三十七条各項に規定する内閣府令で定める行為は、郵便、信書便（民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項に規定する一般信書便事業者又は同条第九項に規定する特定信書便事業者の提供する同条第二項に規定する信書便をいう。）、ファクシミリ装置を用いて送信する方法、電子メール（特定電子メールの送信の適正化等に関する法律（平成十四年法律第二十六号）第二条第一号に規定する電子メールをいう。）を送信する方法、ビラ又はパンフレットを配布する方法その他の方法（次に掲げるものを除く。）により多数の者に対して同様の内容で行う情報の提供とする。

Article 31-14The actions specified by Cabinet Office Order that are provided for in the paragraphs of Article 37 of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are providing information with the same content to a large number of persons by postal mail or correspondence delivery (meaning correspondence delivery as prescribed in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) by a general correspondence delivery provider prescribed in paragraph (6) of that Article or by a specified correspondence delivery provider prescribed in paragraph (9) of that Article), by a means of transmission that uses a facsimile device, by means of sending it in an electronic mail (meaning an electronic mail as prescribed in Article 2, item (i) of the Act on Regulation of Transmission of Specified Electronic Mail (Act No. 26 of 2002)), by means of distributing fliers or pamphlets, or by any other such means (excluding those set forth in the following items):

第三十一条の十五信託業務を営む金融機関がその行う特定信託契約の締結の業務の内容について広告又は前条に規定する行為（次項において「広告等」という。）をするときは、法第二条の二において準用する金融商品取引法第三十七条第一項各号（第二号を除く。）に掲げる事項について明瞭かつ正確に表示しなければならない。

Article 31-15(1)If a financial institution engaged in trust business advertises or takes an action as prescribed in the preceding Article with regard to the content of its business of conducing specific trust agreements (hereinafter referred to as "advertising, etc." in this Article), it must clearly and accurately indicate the information set forth in the items (excluding item (ii)) of Article 37, paragraph (1) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act.

２信託業務を営む金融機関がその行う特定信託契約の締結の業務の内容について広告等をするときは、令第十一条の四第一項第二号に掲げる事項の文字又は数字を当該事項以外の事項の文字又は数字のうち最も大きなものと著しく異ならない大きさで表示するものとする。

(2)If a financial institution engaged in trust business does advertising, etc. with regard to the content of the business of concluding specific trust agreements in which it engages, any characters or numerals that convey the information set forth in Article 11-4, paragraph (1), item (ii) of the Order are to be shown in a size that is not substantially different from the largest size used to show characters and numerals that convey information other than the information in question.

３信託業務を営む金融機関がその行う特定信託契約の締結の業務の内容について基幹放送事業者（放送法（昭和二十五年法律第百三十二号）第二条第二十三号に規定する基幹放送事業者をいい、日本放送協会及び放送大学学園（放送大学学園法（平成十四年法律第百五十六号）第三条に規定する放送大学学園をいう。）を除く。第三十一条の十八第一項第二号において同じ。）の放送設備により放送をさせる方法又は同項各号に掲げる方法（音声により放送をさせる方法を除く。）により広告をするときは、前項の規定にかかわらず、令第十一条の四第二項第一号に掲げる事項の文字又は数字を当該事項以外の事項の文字又は数字のうち最も大きなものと著しく異ならない大きさで表示するものとする。

(3)If a financial institution engaged in trust business conducts advertising, etc. with regard to the content of the business of concluding specific trust agreements in which it engages by causing information to be broadcast using the broadcasting equipment of a basic broadcaster (meaning a basic broadcaster as prescribed in Article 2, item (xxiii) of the Broadcast Act (Act No. 132 of 1950) and excluding the Japan Broadcasting Corporation and the Open University of Japan (meaning the Open University of Japan defined in Article 3 of the Act on the Open University of Japan (Act No. 156 of 2002); the same applies in Article 31-18, paragraph (1), item (ii)) or by any of the methods set forth in the items of that paragraph (excluding sound broadcasting), notwithstanding the provisions of the preceding paragraph, any characters or numerals that convey the information set forth in Article 11-4, paragraph (2), item (i) of the Order are to be shown in a size that is not substantially different from the largest size used to show characters and numerals that convey information other than the information in question.

第三十一条の十六令第十一条の四第一項第一号に規定する内閣府令で定めるものは、手数料、報酬、費用その他いかなる名称によるかを問わず、特定信託契約に関して顧客が支払うべき対価（以下「手数料等」という。）の種類ごとの金額若しくはその上限額又はこれらの計算方法（当該特定信託契約に係る信託財産の価額に対する割合又は当該特定信託契約の締結を行うことにより生じた利益に対する割合を含む。以下この項において同じ。）の概要及び当該金額の合計額若しくはその上限額又はこれらの計算方法の概要とする。ただし、これらの表示をすることができない場合にあつては、その旨及びその理由とする。

Article 31-16(1)The particulars specified by Cabinet Office Order that are provided for in Article 11-4, paragraph (1), item (i) of the Order are a breakdown of the amounts by category of consideration that a customer is to pay in connection with a specific trust agreement, regardless of whether this is referred to as a fee, remunerations, expense, or by any other term (hereinafter referred to as a "fee, etc.") or their maximum limits, or an overview of the way these are calculated (including the percentage of that the fee, etc. in comparison to the value of the trust property associated with the specific trust agreement or to the profit arising from the conclusion of the specific trust agreement; hereinafter the same applies in this paragraph) and either a breakdown of the total of those amounts or maximum limits or an overview of the way these are calculated; provided, however, that, if it is not possible to indicate these particulars, this means an indication of this and the reasons therefor.

２特定信託契約に係る信託財産の運用が投資信託受益権等（金融商品取引法第二条第一項第十号若しくは第十一号に掲げる有価証券に表示されるべき権利又は同条第二項第五号若しくは第六号に掲げる権利をいう。以下この条において同じ。）の取得により行われる場合には、前項の手数料等には、当該投資信託受益権等に係る信託報酬その他の手数料等を含むものとする。

(2)If the investment of the trust property associated with a specific trust agreement is made by way of the acquisition of investment trust beneficial interest, etc. (meaning the rights to be indicated on securities set forth in Article 2, paragraph (1), item (x) or (xi) of the Financial Instruments and Exchange Act or the rights set forth in paragraph (2), item (v) or (vi) of that Article; hereinafter the same applies in this Article), the fee, etc. set forth in the preceding paragraph is to include the trust fees and other fees, etc. associated with the investment trust beneficial interest, etc.

３前項の投資信託受益権等に係る財産が他の投資信託受益権等に対して出資され、又は拠出される場合には、当該他の投資信託受益権等を同項の投資信託受益権等とみなして、前二項の規定を適用する。

(3)If the property associated with an investment trust beneficial interest, etc. as referred to in the preceding paragraph is invested in or contributed to other investment trust beneficial interest, etc., the other investment trust beneficial interest, etc. is deemed to be the investment trust beneficial interest, etc. that is referred to in the preceding paragraph, and the provisions of the preceding two paragraphs apply.

４前項の規定は、同項（この項において準用する場合を含む。）の規定により第二項の投資信託受益権等とみなされた投資信託受益権等に係る財産が他の投資信託受益権等に対して出資され、又は拠出される場合について準用する。

(4)The provisions of the preceding paragraph apply mutatis mutandis to if the property associated with an investment trust beneficial interest, etc. that is deemed to be the investment trust beneficial interest, etc. referred to in paragraph (2) pursuant to the provisions of the preceding paragraph (including as applied mutatis mutandis pursuant to this paragraph) is invested in or contributed to other investment trust beneficial interest, etc.

第三十一条の十七令第十一条の四第一項第三号に規定する内閣府令で定める事項は、当該特定信託契約に関する重要な事項について顧客の不利益となる事実とする。

Article 31-17The particulars specified by Cabinet Office Order that are provided for in Article 11-4, paragraph (1), item (iii) of the Order are the facts concerning important particulars of the specific trust agreement that are disadvantageous to customers.

第三十一条の十八令第十一条の四第二項に規定する内閣府令で定める方法は、次に掲げるものとする。

Article 31-18(1)The means specified by Cabinet Office Order that are provided for in Article 11-4, paragraph (2) of the Order are as follows:

２令第十一条の四第二項第二号に規定する内閣府令で定める事項は、第三十一条の十四第三号ニに掲げる事項とする。

(2)The particulars specified by Cabinet Office Order that are provided for in Article 11-4, paragraph (2), item (ii) of the Order are the particulars set forth in Article 31-14, item (iii), sub-item (d).

第三十一条の十九法第二条の二において準用する金融商品取引法第三十七条第二項に規定する内閣府令で定める事項は、次に掲げる事項とする。

Article 31-19The particulars specified by Cabinet Office Order that are provided for in Article 37, paragraph (2) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following particulars:

第三十一条の二十契約締結前交付書面には、法第二条の二において準用する金融商品取引法第三十七条の三第一項各号（第二号から第四号まで及び第六号を除く。）に掲げる事項を、工業標準化法（昭和二十四年法律第百八十五号）に基づく日本工業規格（次項及び第三項において「日本工業規格」という。）Ｚ八三〇五に規定する八ポイント以上の大きさの文字及び数字を用いて明瞭かつ正確に記載しなければならない。

Article 31-20(1)The particulars set forth in the items (excluding items (ii) to (iv) and item (vi)) of Article 37-3, paragraph (1) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act must be stated clearly and accurately in the document to be delivered prior to the conclusion of a contract using letters or numbers printed in a font not smaller than a 8 point font as prescribed in Japanese Industrial Standard Z8305 based on the Industrial Standardization Act (Act No. 185 of 1949) (referred to as "Japanese Industrial Standard" in the following paragraph and paragraph (3)).

２前項の規定にかかわらず、契約締結前交付書面には、法第二条の二において準用する金融商品取引法第三十七条の三第一項第五号及び第三十一条の二十二第一項第三号に掲げる事項を枠の中に日本工業規格Ｚ八三〇五に規定する十二ポイント以上の大きさの文字及び数字を用いて明瞭かつ正確に記載し、かつ、次項に規定する事項の次に記載するものとする。

(2)Notwithstanding the provisions of the preceding paragraph, the particulars set forth in Article 37-3, paragraph (1), item (v) and Article 31-22, paragraph (1), item (iii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are to be stated clearly and accurately in a frame in the document to be delivered prior to the conclusion of a contract using letters or numbers printed in a font not smaller than a 12 point font as prescribed in Japanese Industrial Standard Z8305 and are to be stated after the particulars prescribed in the following paragraph.

３信託業務を営む金融機関は、契約締結前交付書面には、第三十一条の二十二第一項第一号（第二号から第四号まで及び第六号を除く。）に掲げる事項及び法第二条の二において準用する金融商品取引法第三十七条の三第一項各号に掲げる事項のうち顧客の判断に影響を及ぼすこととなる特に重要なものを、日本工業規格Ｚ八三〇五に規定する十二ポイント以上の大きさの文字及び数字を用いて当該契約締結前交付書面の最初に平易に記載するものとする。

(3)A financial institution engaged in trust business is to state those of the particulars set forth in Article 31-22, paragraph (1), item (i) and the items (excluding items (ii) through (iv) and item (vi)) of Article 37-3, paragraph (1) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act, that are particularly important and may have an impact on the judgment of the customer at the beginning of the document to be delivered prior to the conclusion of a contract using letters or numbers printed in a font not smaller than a 12 point font as prescribed in Japanese Industrial Standard Z8305 in a manner that is easy to understand.

第三十一条の二十一法第二条の二において準用する金融商品取引法第三十七条の三第一項ただし書に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 31-21(1)The cases specified by Cabinet Office Order that are provided for in Article 37-3, paragraph (1) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following cases:

２法第二条の二において準用する金融商品取引法第三十四条の二第四項及び令第十一条の二の規定並びに第三十一条の五の規定は、前項第二号の規定による書面の交付及び同項第三号ロの規定による契約変更書面の交付について準用する。

(2)The provisions of Article 34-2, paragraph (4) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act, Article 11-2 of the Order, and Article 31-5 apply mutatis mutandis to the delivery of the document prescribed in item (ii) of the preceding paragraph and the delivery of the contract change document prescribed in item (iii), sub-item (b) of that paragraph.

３金融商品取引法第二条第一項第十号に規定する投資信託の受益証券（投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託の受益権に係るものに限る。）に係る目論見書（第一項第二号の規定により目論見書と一体のものとして交付される書面がある場合には、当該目論見書及び当該書面）に対する第一項第二号の規定の適用については、同号中「前条に規定する方法に準ずる方法により当該」とあるのは、「当該」とする。

(3)To apply the provisions of paragraph (1), item (ii) to the prospectus for beneficiary certificates of an investment trust prescribed in Article 2, paragraph (1), item (x) of the Financial Instruments and Exchange Act (limited to those for the beneficial interest of an investment trust managed without instructions from the settlor prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations) (if there is a document to be delivered as an integral part of the prospectus pursuant to the provisions of paragraph (1), item (ii), the prospectus and the document), the phrase "the document to be delivered prior to the conclusion of a contract in a manner equivalent to the one prescribed in the preceding Article" in that item is deemed to be replaced with "the document to be delivered prior to the conclusion of a contract".

第三十一条の二十二法第二条の二において準用する金融商品取引法第三十七条の三第一項第七号に規定する内閣府令で定める事項は、次に掲げる事項とする。ただし、第一号の二及び第七号並びに第三項に掲げる事項については、委託者又は委託者から指図の権限の委託を受けた者（委託者又は委託者から指図の権限の委託を受けた者が信託業法施行令第二条第一項各号に掲げる者である場合に限る。）のみの指図により信託財産の管理又は処分が行われる信託に係るものである場合は、この限りでない。

Article 31-22(1)The particulars specified by Cabinet Office Order as prescribed in Article 37-3, paragraph (1), item (vii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following particulars; provided, however, that this does not apply to the particulars set forth in item (i)-2, item (vii) and paragraph (3) if the document to be delivered prior to the conclusion of a contract pertains to a trust whose trust property is managed or disposed of based on the instructions of only the settlor or a person entrusted with the authority to give instructions by the settlor (limited if the settlor or the person entrusted with the authority to give instructions by the settlor is any of the persons set forth in the items of Article 2, paragraph (1) of Order for Enforcement of the Trust Business Act):

２信託業務を営む金融機関が信託法第二条第十二項に規定する限定責任信託の引受けを行つた場合にあつては、法第二条の二において準用する金融商品取引法第三十七条の三第一項第七号に規定する内閣府令で定める事項は、前項各号に掲げるもののほか、第十五条第八項各号に掲げる事項とする。

(2)If a financial institution engaged in trust business has accepted a limited liability trust prescribed in Article 2, paragraph (12) of the Trust Act, the particulars specified by Cabinet Office Order that are provided for in Article 37-3, paragraph (1), item (vii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the particulars set forth in the items of Article 15, paragraph (8), in addition to the particulars set forth in the items of the preceding paragraph.

３信託業務を営む金融機関が特定信託契約の締結後に当該特定信託契約に基づき特定の銘柄の対象有価証券を信託財産とする方針である場合における法第二条の二において準用する金融商品取引法第三十七条の三第一項第七号に規定する内閣府令で定める事項は、第一項各号に掲げる事項のほか、第十九条第七項各号に掲げる事項とする。

(3)If a financial institution engaged in trust business has a policy whereby after concluding a specific trust agreement, it sets subject securities of a specific issue as the trust property based on that agreement, the particulars specified by Cabinet Office Order that are provided for in Article 37-3, paragraph (1), item (vii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the particulars set forth in the items of Article 19, paragraph (7), in addition to the particulars set forth in the items of paragraph (1).

第三十一条の二十三法第二条の二において準用する金融商品取引法第三十八条第三号に規定する内閣府令で定めるものは、次に掲げるものとする。

Article 31-23The credit ratings specified by Cabinet Office Order that are provided for in Article 38, item (iii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are as follows:

第三十一条の二十四法第二条の二において準用する金融商品取引法第三十八条第三号に規定する内閣府令で定める事項は、次に掲げるものとする。

Article 31-24(1)The particulars specified by Cabinet Office Order that are provided for in Article 38, item (iii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are as follows:

２前項の規定にかかわらず、特定関係法人（金融商品取引業等に関する内閣府令第百十六条の三第二項に規定する特定関係法人をいう。以下この項において同じ。）の付与した信用格付については、法第二条の二において準用する金融商品取引法第三十八条第三号に規定する内閣府令で定める事項は、次に掲げるものとする。

(2)Notwithstanding the preceding paragraph, with regard to credit ratings determined by a specified associated juridical person (meaning the specified associated juridical person defined in Article 116-3, paragraph (2) of the Cabinet Office Order on Financial Instruments Business, etc.; hereinafter the same applies in this paragraph), the particulars specified by Cabinet Office Order that are provided for in Article 38, item (iii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are as follows:

第三十一条の二十五法第二条の二において準用する金融商品取引法第三十八条第九号に規定する内閣府令で定める行為は、次に掲げる行為とする。

Article 31-25The actions specified by Cabinet Office Order that are provided for in Article 38, item (ix) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 2-2 of the Act are the following actions:

第三十二条信託業務を営む金融機関は、法第三条の規定による業務の種類又は方法の変更の認可を受けようとするときは、認可申請書に次に掲げる書類を添付して金融庁長官等に提出しなければならない。

Article 32(1)If a financial institution engaged in trust business seeks to obtain authorization to change the type or method of business as under the provisions of Article 3 of the Act, it must submit to the Commissioner of the Financial Services Agency, etc. a written application for authorization accompanied by the following documents:

２金融庁長官等は、前項の規定による認可の申請があつたときは、次に掲げる基準に適合するかどうかを審査するものとする。

(2)Upon receipt of a written application for authorization as set forth in the preceding paragraph, the Commissioner of the Financial Services Agency, etc. is to examine whether the application satisfies the following criteria:

第三十三条令第十二条に規定する貸出金として内閣府令で定めるものは、資金の貸付け又は手形の割引のうち別紙様式第八号中の信託財産残高表の貸出金勘定に計上されるものとする。

Article 33(1)Items specified by Cabinet Office Order as loans as prescribed in Article 12 of the Order are loans of funds or discounting of bills that are recorded in the loans account in the trust property balance table in appended form 8.

２令第十二条に規定する貸出金の信用の供与としての額は、同一人に対する前項に規定する貸出金（以下この項において「貸出金」という。）の額から当該同一人に係る次の各号に掲げる額の合計額を控除して計算するものとする。

(2)The amount of loans considered to constitute the amount in which credit has been granted as prescribed in Article 12 of the Order is to be calculated by deducting the total of the amounts set forth in the following items that are associated with a single person from the amount of the loans prescribed in the preceding paragraph (hereinafter referred to as "loans" in this paragraph) that have been provided to that single person:

第三十四条信託業務を営む金融機関は、法第五条第一項の規定による定型的信託契約の約款の変更に係る認可を受けようとするときは、認可申請書に次に掲げる書類を添付して金融庁長官等に提出しなければならない。

Article 34(1)If a financial institution engaged in trust business seeks authorization to change the basic terms and conditions for a standard trust agreement as under the provisions of Article 5, paragraph (1) of the Act, it must submit to the Commissioner of the Financial Services Agency, etc. a written application for authorization accompanied by the following documents:

２金融庁長官等は、前項の規定による認可の申請があつたときは、当該申請の内容が受益者の保護に欠けるおそれがないものであるかどうかを審査するものとする。

(2)Upon receipt of the written application for authorization as set forth in the preceding paragraph, the Commissioner of the Financial Services Agency, etc. is to examine whether the contents of the application involve any risk of compromising the protection of the beneficiary.

第三十五条信託業務を営む金融機関が法第五条第一項の規定により行う定型的信託契約の約款の変更についての公告は、次に掲げる事項を明らかにして、信託業務を営む金融機関における公告の方法によりしなければならない。

Article 35The public notice of a change in the basic terms and conditions of a standard trust agreement made by a financial institution engaged in trust business pursuant to the provisions of Article 5, paragraph (1) of the Act must clarify the following particulars, and be issued by a means of public notice applicable to financial institutions engaged in trust business:

第三十六条信託業務を営む金融機関が、法第六条の規定によりあらかじめ一定額の利益を補足する旨を定める契約を締結する場合においては、その利益歩合は、金融庁長官が定める歩合を超えてはならない。

Article 36If a financial institution engaged in trust business concludes a contract under which it promises in advance to make up profits up to a certain amount pursuant to the provisions of Article 6 of the Act, the rate at which it does so must not exceed the rate specified by the Commissioner of the Financial Services Agency.

第三十七条法第六条に規定する内閣府令で定める信託契約は、当該信託契約に係る信託財産の総額の二分の一を超える額を次に掲げる資産に投資することを目的とする信託契約以外の信託契約とする。

Article 37The trust agreements specified by Cabinet Office Order that are provided for in Article 6 of the Act are those other than a trust agreement whose purpose is to invest more than half the amount of trust property connected with the trust agreement in assets set forth in the following items:

第三十八条信託業務を営む金融機関は、事業年度開始の日から当該事業年度の九月三十日（令第二条第七号から第九号まで及び第十三号から第十五号までに掲げる金融機関にあつては、当該事業年度の開始の日から六月を経過した月の末日）までの間の信託業務の状況について、別紙様式第七号により信託業務報告書を作成し、当該期間経過後三月以内に金融庁長官等に提出しなければならない。

Article 38(1)A financial institution engaged in trust business must prepare a trust business report on the status of the trust business during the period from the beginning of a business year to September 30 of that business year (in the case of a financial institution falling under any of items (vii) through (ix) and items (xiii) through (xv) of Article 2 of the Order, to the end of the sixth month after the beginning of the business year) based on Appended Form No. 7 and submit it to the Commissioner of the Financial Services Agency, etc. within three months after the end of that period.

２信託業務を営む金融機関は、事業年度ごとに、当該事業年度終了の日までの間の信託業務の状況について別紙様式第八号により信託業務報告書を作成し、当該事業年度経過後三月以内に金融庁長官等に提出しなければならない。

(2)A financial institution engaged in trust business must, for each business year, prepare a trust business report on the status of the trust business during the period until the end of the business year based on Appended Form No. 8 and submit it to the Commissioner of the Financial Services Agency, etc. within three months after the end of that business year.

３信託業務を営む金融機関は、やむを得ない理由により、前二項に規定する期間内に信託業務報告書の提出をすることができない場合には、あらかじめ金融庁長官等の承認を受けて、当該提出を延期することができる。

(3)If a financial institution engaged in trust business is unable to submit a trust business report within the period prescribed in the preceding two paragraphs due to a compelling reason, it may postpone the submission after obtaining the approval of the Commissioner of the Financial Services Agency, etc. in advance.

４信託業務を営む金融機関は、前項の規定による承認を受けようとするときは、承認申請書に理由書を添付して金融庁長官等に提出しなければならない。

(4)If a financial institution engaged in trust business seeks to obtain the approval under the preceding paragraph, it must submit a written application for approval to the Commissioner of the Financial Services Agency, etc. accompanied by a written statement of reasons.

５第二項の信託業務報告書には、次の各号に掲げる書類を添付しなければならない。

(5)The following documents must accompany a trust business report as set forth in paragraph (2):

第三十九条法第八条第一項第四号に規定する内閣府令で定める場合は、次に掲げる場合とする。

Article 39(1)The cases specified by Cabinet Office Order that are provided for in Article 8, paragraph (1), item (iv) of the Act are the following cases:

２前項第三号の届出は、信託業務を営む金融機関が、当該行為の発生を知つた日から三十日以内に行わなければならない。

(2)The notification set forth in item (iii) of the preceding paragraph must be made within thirty days from the day on which the financial institution engaged in trust business has come to know the occurrence of the act.

３法第八条第二項第二号に規定する内閣府令で定める場合は、代理店の設置若しくは廃止又は当該代理店において行う業務の内容を変更しようとする場合とする。

(3)The cases specified by Cabinet Office Order that are provided for in Article 8, paragraph (2), item (ii) of the Act are if the financial institution engaged in trust business has established or abolished an agent or seeks to change the contents of the business conducted by the agent.

４信託業務を営む金融機関は、前項の規定による届出をしようとするときは、届出書に次に掲げる書類を添付して金融庁長官等に提出しなければならない。

(4)If a financial institution engaged in trust business seeks to make a notification under the preceding paragraph, it must submit a written notice to the Commissioner of the Financial Services Agency, etc. accompanied by the following documents:

第四十条法第八条第三項の規定による公告は、官報のほか、時事に関する事項を掲載する日刊新聞紙に掲載する方法又は電子公告（会社法第二条第三十四号に規定する電子公告をいう。以下同じ。）によつてしなければならない。

Article 40(1)In addition to publication in the Official Gazette, the public notice prescribed in Article 8, paragraph (3) of the Act must be issued by means of publication in a daily newspaper that publishes information on current events or by electronic public notice (meaning electronic public notice prescribed in Article 2, item (xxxiv) of the Companies Act).

２法第八条第三項の規定による公告は、次に掲げる事項についてしなければならない。

(2)The public notice under Article 8, paragraph (3) of the Act must be issued with regard to the following particulars:

３法第八条第四項に規定する届出は、次に掲げる事項を記載した書面により行うものとする。

(3)The notification prescribed in Article 8, paragraph (4) of the Act is to be filed using a document that gives the following particulars:

４法第八条第三項の規定による公告を電子公告によつてする場合には、第二項第一号に定める年月日までの間、継続して電子公告による公告をしなければならない。

(4)If the public notice prescribed in Article 8, paragraph (3) of the Act is issued by electronic public notice, it must be given by electronic public notice continuously throughout a period until the date prescribed in paragraph (2), item (i).

第四十一条金融機関は、法第十一条第四号に規定する承認を受けようとするときは、承認申請書に理由書を添付して金融庁長官に提出しなければならない。

Article 41(1)If a financial institution seeks approval as prescribed in Article 11, item (iv) of the Act, it must submit a written application for approval to the Commissioner of the Financial Services Agency accompanied by a written statement of reasons.

２金融庁長官は、前項の規定による承認の申請があつたときは、次に掲げる基準に適合するかどうかを審査するものとする。

(2)Upon receipt of a written application for approval under the preceding paragraph, the Commissioner of the Financial Services Agency is to examine whether the application satisfies the following criteria:

第四十二条法第十二条の規定による監督上の処分の公告は、官報によるものとする。

Article 42The public notice of the supervisory disposition prescribed in Article 12 of the Act is to be issued in the Official Gazette.

第四十二条の二法第十二条の二第一項第八号の割合の算定は、同項の申請をしようとする者に対して業務規程（同項第七号に規定する業務規程をいう。以下この条、次条第一項及び第四十二条の十四第二項において同じ。）の内容についての異議の有無並びに異議がある場合にはその内容及び理由を記載した書面（次条において「意見書」という。）を提出して手続実施基本契約（法第十二条の二第一項第八号に規定する手続実施基本契約をいう。以下この条及び第四十二条の十四において同じ。）の解除に関する事項その他の手続実施基本契約の内容（法第十二条の四において準用する信託業法第八十五条の七第二項各号に掲げる事項を除く。）その他の業務規程の内容（法第十二条の四において準用する信託業法第八十五条の七第三項の規定によりその内容とするものでなければならないこととされる事項並びに法第十二条の四において準用する信託業法第八十五条の七第四項各号及び第五項第一号に掲げる基準に適合するために必要な事項を除く。）について異議（合理的な理由が付されたものに限る。）を述べた信託業務を営む金融機関の数を当該申請をしようとする者が次条第一項第二号に規定する業務規程等を交付し、又は送付した日（二以上の日にわたつて交付し、又は送付した場合には、最も遅い日。第四十二条の五において同じ。）に金融庁長官により公表されている信託業務を営む金融機関（次条及び第四十二条の六第二項において「すべての信託業務を営む金融機関」という。）の数で除して行うものとする。

Article 42-2The proportion prescribed in Article 12-2, paragraph (1), item (viii) of the Act is to be calculated by dividing the number of financial institutions engaged in trust business that have stated objections (limited to objections for which there are reasonable grounds) when submitting to the person seeking to file the application referred to in that paragraph documents stating whether they object to the contents of the operational rules (meaning the operational rules prescribed in item (vii) of that paragraph; hereinafter the same applies in this Article, paragraph (1) of the following Article, and Article 42-14, paragraph (2)) and the substance of and the reason for any objection (each such a document is referred to as a "written opinion" in the following Article), to the particulars of the cancellation of a basic contract for execution of procedures (meaning a basic contract for execution of procedures prescribed in Article 12-2, paragraph (1), item (viii) of the Act; hereinafter the same applies in this Article and Article 42-14) and other substance of a basic contract for execution of procedures (excluding the particulars set forth in the items of Article 85-7, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act) and other substance of the operational rules (excluding particulars required to be included in the substance of the operational rules by the provisions of Article 85-7, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act and particulars necessary for complying with the criteria set forth in the items of Article 85-7, paragraph (4) of the Trust Business Act and paragraph (5), item (i) of that Article as applied mutatis mutandis pursuant to Article 12-4 of the Act) by the number of financial institutions engaged in trust business published by the Commissioner of the Financial Services Agency as of the day on which the person seeking to file the application delivered or sent the operational rules, etc. prescribed in paragraph (1), item (ii) of the following Article (if they are delivered or sent in two or more days, the latest of such days; the same applies in Article 42-5) (referred to as "all financial institutions engaged in trust business" in the following Article and Article 42-6, paragraph (2)).

第四十二条の三法第十二条の二第一項の申請をしようとする者は、同条第二項の規定により、信託業務を営む金融機関に対し、業務規程の内容を説明し、これについて異議がないかどうかの意見（異議がある場合には、その理由を含む。）を聴取する場合には、次に定めるところにより、説明会を開催してしなければならない。

Article 42-3(1)If a person seeking to file the application referred to in Article 12-2, paragraph (1) of the Act, pursuant to the provisions of paragraph (2) of that Article, provides financial institutions engaged in trust business with explanation of the substance of the operational rules and conducts a hearing of opinions regarding whether they object to the substance thereof (including grounds for their objection if there is any objection), it must do so by holding an explanatory meeting in accordance with the following items:

２法第十二条の二第二項に規定する結果を記載した書類には、次に掲げる事項のすべてを記載しなければならない。

(2)A document giving the results prescribed in Article 12-2, paragraph (2) of the Act must contain all of the following particulars:

３前項の書類には、信託業務を営む金融機関から提出を受けたすべての意見書を添付するものとする。

(3)All the written opinions submitted by financial institutions engaged in trust business are to be attached to the document set forth in the preceding paragraph.

第四十二条の四法第十二条の三第一項第八号に規定する内閣府令で定めるものは、次に掲げる事項とする。

Article 42-4The particulars specified by Cabinet Office Order that are provided for in Article 12-3, paragraph (1), item (viii) of the Act are the following particulars:

第四十二条の五法第十二条の四において準用する信託業法第八十五条の三第一項の指定申請書は、業務規程等を交付し、又は送付した日から起算して三月以内に提出しなければならない。

Article 42-5The written application for designation prescribed in Article 85-3, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act must be submitted within three months from the day on which the financial institution engaged in trust business delivered or sent the operational rules, etc.

第四十二条の六法第十二条の四において準用する信託業法第八十五条の三第二項第五号に規定する内閣府令で定める書類は、次に掲げる書類とする。

Article 42-6(1)The documents specified by Cabinet Office Order that are provided for in Article 85-3, paragraph (2), item (v) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are the following documents:

２法第十二条の四において準用する信託業法第八十五条の三第二項第六号に規定する内閣府令で定める書類は、次に掲げる書類とする。

(2)The documents specified by Cabinet Office Order that are provided for in Article 85-3, paragraph (2), item (vi) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are the following documents:

３法第十二条の四において準用する信託業法第八十五条の三第二項第七号に規定する内閣府令で定める書類は、次に掲げる書類とする。

(3)The documents specified by Cabinet Office Order that are provided for in Article 85-3, paragraph (2), item (vii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are the following documents:

第四十二条の七法第十二条の四において準用する信託業法第八十五条の七第二項第十一号に規定する内閣府令で定める事項は、指定紛争解決機関（法第十二条の二第一項第八号に規定する指定紛争解決機関をいう。次条から第四十二条の十まで及び第四十二条の十二から第四十二条の十五までにおいて同じ。）は、当事者である加入金融機関（法第十二条の三第四号に規定する加入金融機関をいう。以下同じ。）の顧客の申出があるときは、紛争解決手続における和解で定められた義務の履行状況を調査し、当該加入金融機関に対して、その義務の履行を勧告することができることとする。

Article 42-7The particulars specified by Cabinet Office Order that are provided for in Article 85-7, paragraph (2), item (xi) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are that a designated dispute resolution organization (meaning designated dispute resolution organization prescribed in Article 12-2, paragraph (1), item (viii) of the Act; the same applies in the following Article through Article 42-10 and Article 42-12 through Article 42-15) may investigate the status of the performance of the obligations prescribed in the settlement reached as a result of dispute resolution procedures if such an investigation is requested by a customer of a member financial institution (meaning a member financial institution as prescribed in Article 12-3, item (iv) of the Act; hereinafter the same applies) that is a party to the procedures and recommend to the member financial institution that it perform its obligations.

第四十二条の八法第十二条の四において準用する信託業法第八十五条の七第四項第三号に規定する指定紛争解決機関の株式の所有、指定紛争解決機関に対する融資その他の事由を通じて指定紛争解決機関の事業を実質的に支配し、又はその事業に重要な影響を与える関係にあるものとして内閣府令で定める者は、次に掲げる者であつて、事業上の関係に照らして指定紛争解決機関の事業の方針の決定を支配すること及びその事業に重要な影響を与えることができないことが明らかでないと認められる者とする。

Article 42-8Persons specified by Cabinet Office Order as those that substantially have control over a designated dispute resolution organization's business or have a major impact on the designated dispute resolution organization's business through ownership of shares in the designated dispute resolution organization, financing to the designated dispute resolution organization, or any other causes as prescribed in Article 85-7, paragraph (4), item (iii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are the persons set forth in the following items that are not found, in light of the nature of the business relationship with the designated dispute resolution organization, to be obviously unable to control business policy decisions of the designated dispute resolution organization or to materially influence the business of the designated dispute resolution organization:

第四十二条の九法第十二条の四において準用する信託業法第八十五条の七第四項第三号に規定する指定紛争解決機関が株式の所有その他の事由を通じてその事業を実質的に支配する関係にあるものとして内閣府令で定める者は、次の各号に掲げる者であつて、事業上の関係に照らして指定紛争解決機関が当該各号に掲げる者の事業の方針の決定を支配することができないことが明らかでないと認められる者とする。

Article 42-9Persons specified by Cabinet Office Order as those whose business is substantially controlled by a designated dispute resolution organization through ownership of shares or any other causes as prescribed in Article 85-7, paragraph (4), item (iii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are the persons set forth in the following items whose business policy decisions the designated dispute resolution organization is not found to be obviously unable to control, in light of the nature of their business relationship:

第四十二条の十法第十二条の四において準用する信託業法第八十五条の十一の規定により、指定紛争解決機関は、その実施した苦情処理手続に関し、次に掲げる事項を記載した記録を作成しなければならない。

Article 42-10(1)Pursuant to the provisions of Article 85-11 of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act, a designated dispute resolution organization must prepare records of the following particulars with regard to the complaint processing procedures that it has performed:

２指定紛争解決機関は、前項に規定する事項を記載した記録を、その実施した苦情処理手続が終了した日から少なくとも五年間保存しなければならない。

(2)A designated dispute resolution organization must preserve records of the particulars prescribed in the preceding paragraph at least for a period of five years from the date of termination of the complaint processing procedures that it performed.

第四十二条の十一法第十二条の四において準用する信託業法第八十五条の十三第三項に規定する法第十二条の四において準用する信託業法第八十五条の十三第一項の申立てに係る法第十二条の四において準用する信託業法第八十五条の五第二項に規定する当事者（以下この項において単に「当事者」という。）と利害関係を有する者とは、次に掲げる者のいずれかに該当する者とする。

Article 42-11(1)Persons that have an interest in a party prescribed in Article 85-5, paragraph (2) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act in connection with a petition as set forth in Article 85-13, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act as prescribed in Article 85-13, paragraph (3) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act (hereinafter simply referred to as "a party") are the persons that constitute any of the following:

２法第十二条の四において準用する信託業法第八十五条の十三第三項第三号に規定する内閣府令で定める者は、次に掲げるいずれかの資格を有し、かつ、消費生活相談（消費者契約法（平成十二年法律第六十一号）第十三条第三項第五号イに規定する消費生活相談をいう。）に応ずる業務に従事した期間が通算して五年以上である者とする。

(2)The persons specified by Cabinet Office Order that are provided for in Article 85-13, paragraph (3), item (iii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are persons that have any of the following qualifications and have engaged in the business of responding to consumer affairs consultations (meaning consumer affairs consultations prescribed in Article 13, paragraph (3), item (v), sub-item (a) of the Consumer Contract Act (Act No. 61 of 2000)) for a period of not less than five years in total:

３法第十二条の四において準用する信託業法第八十五条の十三第三項第五号に規定する内閣府令で定める者は、次に掲げる者とする。

(3)The persons specified by Cabinet Office Order that are provided for in Article 85-13, paragraph (3), item (v) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are the following persons:

第四十二条の十二指定紛争解決機関は、法第十二条の四において準用する信託業法第八十五条の十三第八項に規定する説明をするに当たり特定兼営業務関連紛争の当事者である加入金融機関の顧客から書面の交付を求められたときは、書面を交付して説明をしなければならない。

Article 42-12(1)In providing an explanation as prescribed in Article 85-13, paragraph (8) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act when the customer of a member financial institution that is a party to a dispute related to specific concurrent business requests to be delivered a document, a designated dispute resolution organization must provide the explanation by delivering a document.

２法第十二条の四において準用する信託業法第八十五条の十三第八項第三号に規定する内閣府令で定める事項は、次に掲げる事項とする。

(2)The particulars specified by Cabinet Office Order that are provided for in Article 85-13, paragraph (8), item (iii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are the following particulars:

第四十二条の十三指定紛争解決機関は、手続実施記録を、その実施した紛争解決手続が終了した日から少なくとも十年間保存しなければならない。

Article 42-13(1)A designated dispute resolution organization must preserve procedure operation records for at least for a period of ten years from the date of termination of the dispute resolution procedures that it has implemented.

２法第十二条の四において準用する信託業法第八十五条の十三第九項第六号に規定する内閣府令で定めるものは、次に掲げる事項とする。

(2)The particulars specified by Cabinet Office Order that are provided for in Article 85-13, paragraph (9), item (vi) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are the following particulars:

第四十二条の十四指定紛争解決機関は、法第十二条の四において準用する信託業法第八十五条の十九の規定による届出をしようとするときは、届出書に理由書その他参考となるべき事項（次の各号に掲げる場合にあつては、当該各号に定める事項を含む。）を記載した書類を添付して金融庁長官に提出しなければならない。

Article 42-14(1)If a designated dispute resolution organization seeks to file a notification pursuant to the provisions of Article 85-19 of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act, it must submit a written notification to the Commissioner of the Financial Services Agency accompanied by a written statement of reasons and any other documents containing information that should serve as a reference (including the particulars prescribed in the relevant of the following items for the case set forth in that item):

２法第十二条の四において準用する信託業法第八十五条の十九第二号に規定する内閣府令で定める場合は、次に掲げる場合とする。

(2)The cases specified by Cabinet Office Order that are provided for in Article 85-19, item (ii) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act are the following cases:

３前項第八号又は第九号に該当する場合の届出は、これらの規定に規定する事実を指定紛争解決機関が知つた日から一月以内に行わなければならない。

(3)The notification in cases falling under item (viii) or item (ix) of the preceding paragraph must be made within one month from the day on which a designated dispute resolution organization has learned of the fact prescribed in these provisions.

第四十二条の十五法第十二条の四において準用する信託業法第八十五条の二十第一項の規定による指定紛争解決機関が作成すべき紛争解決等業務に関する報告書は、別紙様式第十号により作成し、事業年度経過後三月以内に金融庁長官に提出しなければならない。

Article 42-15(1)The written report regarding the dispute resolution services to be prepared by a designated dispute resolution organization pursuant to the provisions of Article 85-20, paragraph (1) of the Trust Business Act as applied mutatis mutandis pursuant to Article 12-4 of the Act must be prepared based on Appended Form No. 10 and submitted within three months from the end of the relevant business year.

２前項の報告書には、最終事業年度に係る財産目録、貸借対照表及び収支計算書若しくは損益計算書又はこれらに準ずるものを添付しなければならない。

(2)The inventory of property, balance sheet, income and expenditure statement or profit and loss statement, or any other documents equivalent thereto for the last business year must accompany the written report set forth in the preceding paragraph.

３指定紛争解決機関は、やむを得ない理由により第一項に規定する期間内に同項の報告書の提出をすることができない場合には、あらかじめ金融庁長官の承認を受けて、当該提出を延期することができる。

(3)If a designated dispute resolution organization is unable to submit a written report set forth in paragraph (1) within the period prescribed in that paragraph due to a compelling reason, it may postpone the submission after obtaining the approval of the Commissioner of the Financial Services Agency in advance.

４指定紛争解決機関は、前項の規定による承認を受けようとするときは、承認申請書に理由書を添付して金融庁長官に提出しなければならない。

(4)If a designated dispute resolution organization seeks to obtain the approval under the preceding paragraph, it must submit a written application for approval to the Commissioner of the Financial Services Agency accompanied by a written statement of reasons.

５金融庁長官は、前項の規定による承認の申請があつたときは、当該申請をした指定紛争解決機関が第三項の規定による提出の延期をすることについてやむを得ないと認められる理由があるかどうかを審査するものとする。

(5)Upon receipt of a written application for approval under the preceding paragraph, the Commissioner of the Financial Services Agency is to examine whether the designated dispute resolution organization that filed the application has what is found to be a compelling reason to postpone the submission under paragraph (3).

第四十三条金融機関は、第一条第一項、第二条及び第四十一条第一項に規定する申請書を内閣総理大臣又は金融庁長官に提出するときは、当該金融機関の本店又は主たる事務所の所在地を管轄する財務局長（当該所在地が福岡財務支局の管轄区域（財務事務所の管轄区域を除く。）内にある場合にあつては、福岡財務支局長とし、当該所在地が財務事務所の管轄区域内にある場合にあつては、当該財務事務所長とする。）を経由して提出しなければならない。ただし、令第十八条第一項の規定により金融庁長官が指定するものその他の金融庁長官が別に定めるものに係る申請書等については、この限りでない。

Article 43(1)If a financial institution seeks to submit to the Prime Minister, etc. or the Commissioner of the Financial Services Agency a written application as prescribed in Article 1, paragraph (1), Article 2, and Article 41, paragraph (1), it must submit the written application through the Director-General of the Local Finance Bureau having jurisdiction over the locality of its head office or principal office (or through the Director General of the Fukuoka Local Finance Branch Bureau if the locality is within the jurisdiction of the Fukuoka Local Finance Branch Bureau (excluding the jurisdiction of an office of a Local Finance Bureau) or through the head of an office of a Local Finance Bureau, if the locality is within the jurisdiction of an office of a Local Finance Bureau); provided, however, that this does not apply to a written application, etc. designated by the Commissioner of the Financial Services Agency pursuant to the provisions of Article 18, paragraph (1) of the Order or otherwise determined by the Commissioner of the Financial Services Agency.

２金融機関は法、令又はこの府令に規定する書類、申請書等を財務局長又は福岡財務支局長に提出するときは、当該金融機関の本店の所在地を管轄する財務事務所長がある場合にあつては、当該財務事務所長を経由して提出しなければならない。

(2)If a financial institution seeks to submit a document, written application, etc. as prescribed by the Act, the Order, or this Cabinet Office Order to the Director-General of a Local Finance Bureau or the Director General of the Fukuoka Local Finance Branch Bureau, and there is a head of an office of a Local Finance Bureau having jurisdiction over the head office of the financial institution, it must submit the document, written application, etc. through the head of an office of a Local Finance Bureau.

第四十四条信託業務を営む金融機関は、法の規定による認可（法第一条第一項の規定による信託業務の兼営の認可を除く。）を受けようとするときは、当該認可の申請をする際に金融庁長官等に提出すべき書類に準じた書類を金融庁長官等に提出して予備審査を求めることができる。

Article 44If a financial institution engaged in trust business seeks authorization pursuant to the provisions of the Act (excluding authorization to engage in trust business prescribed in Article 1, paragraph (1) of the Act), it may request a preliminary examination by submitting documents equivalent to those required to be submitted to the Commissioner of the Financial Services Agency, etc. at the time of filing an application for authorization, to the Commissioner of the Financial Services Agency, etc.

第四十五条内閣総理大臣又は金融庁長官等は、法、令又はこの府令の規定による認可、承認又は指定に関する申請（予備審査に係るものを除く。）がその事務所に到着してから一月以内に、当該申請に対する処分をするよう努めるものとする。ただし、法第十二条の二第一項の規定による指定に関する申請に対する処分は、二月以内にするよう努めるものとする。

Article 45(1)The Prime Minister or the Commissioner of the Financial Services Agency, etc. is to endeavor to process an application for authorization, approval, or designation under the provisions of the Act, the Order, or this Cabinet Office Order (other than applications for a preliminary examination) within one month from the day on which the application has arrived at the office; provided, however, that they are to endeavor to process an application for designation prescribed in Article 12-2, paragraph (1) of the Act within two months.

２前項に規定する期間には、次に掲げる期間を含まないものとする。

(2)The period prescribed in the preceding paragraph is not to include the following periods: