第一条金融商品取引法（昭和二十三年法律第二十五号。以下「法」という。）第五条、第七条、第九条第一項、第十条第一項又は第二十四条第一項若しくは第三項（これらの規定のうち第二十四条の二第一項において準用し、及び財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号。以下「財務諸表等規則」という。）第一条第一項の規定により金融庁長官が指定した法人（以下「指定法人」という。）についてこれらの規定を法第二十七条において準用する場合を含む。）の規定により提出される財務計算に関する書類のうち、連結財務諸表（連結貸借対照表、連結損益計算書、連結株主資本等変動計算書、連結キャッシュ・フロー計算書及び連結附属明細表又は第九十三条の規定により指定国際会計基準（同条に規定する指定国際会計基準をいう。次条において同じ。）により作成する場合において当該指定国際会計基準により作成が求められる連結貸借対照表、連結損益計算書、連結株主資本等変動計算書及び連結キャッシュ・フロー計算書に相当するものをいう。以下同じ。）の用語、様式及び作成方法は、財務諸表等規則第一条の三の規定の適用を受けるものを除き、この規則の定めるところによるものとし、この規則において定めのない事項については、一般に公正妥当と認められる企業会計の基準に従うものとする。

Article 1(1)From among finance and accounting documents to be submitted pursuant to the provisions of Article 5, Article 7, Article 9, paragraph (1), Article 10, paragraph (1), Article 24, paragraph (1) or (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") (including the cases where any of these provisions are applied mutatis mutandis pursuant to Article 24-2, paragraph (1) of the Act and cases where these provisions are applied mutatis mutandis, pursuant to Article 27 of the Act, to a juridical person which has been designated by the Commissioner of the Financial Services Agency pursuant to the provision of Article 1, paragraph (1) of the Ordinance on Terminology, Forms, and Preparation Methods of Financial Statements, etc. (Ordinance of the Ministry of Finance No. 59 of 1963; hereinafter referred to as the "Ordinance on Financial Statements, etc.") (such juridical person shall hereinafter be referred to as a "Designated Juridical Person")), the terminology, forms, and preparation methods of Consolidated Financial Statements (meaning consolidated balance sheets, consolidated profit and loss statements, consolidated statements of changes in net assets, consolidated cash flow statements, and consolidated supplementary schedules or, in cases where they are prepared pursuant to Designated International Accounting Standards (meaning Designated International Accounting Standards prescribed in Article 93; the same shall apply in the following Article) pursuant to the provision of Article 93, equivalents to consolidated balance sheets, consolidated profit and loss statements, consolidated statements of changes in net assets and consolidated cash flow statements of which preparation is required pursuant to said Designated International Accounting Standards; the same shall apply hereinafter) shall be governed by the provisions of this Ordinance, except for those subject to the application of the provision of Article 1-3 of the Ordinance on Financial Statements, etc. , and any matters that are not provided for under this Ordinance shall be in compliance with business accounting standards that are generally accepted as fair and appropriate.

２金融庁組織令（平成十年政令第三百九十二号）第二十四条第一項に規定する企業会計審議会により公表された企業会計の基準は、前項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。

(2)Business accounting standards published by the Business Accounting Council prescribed in Article 24, paragraph (1) of the Cabinet Order for Organization of the Financial Services Agency (Cabinet Order No. 392 of 1998) shall be regarded as the business accounting standards that are generally accepted as fair and appropriate prescribed in the preceding paragraph.

３企業会計の基準についての調査研究及び作成を業として行う団体であつて次に掲げる要件のすべてを満たすものが作成及び公表を行つた企業会計の基準のうち、公正かつ適正な手続の下に作成及び公表が行われたものと認められ、一般に公正妥当な企業会計の基準として認められることが見込まれるものとして金融庁長官が定めるものは、第一項に規定する一般に公正妥当と認められる企業会計の基準に該当するものとする。

(3)From among the business accounting standards prepared and published by organizations that, in the course of trade, conduct research and study concerning, and development of, business accounting standards which satisfy all of the following requirements, those which are specified by the Commissioner of the Financial Services Agency as such that are found to have been prepared and published under fair and appropriate procedures and are expected to be generally accepted as fair and appropriate business accounting standards shall be regarded as the business accounting standards that are generally accepted as fair and appropriate prescribed in paragraph (1):

第一条の二国際的な財務活動又は事業活動を行う会社として次に掲げる要件のいずれかを満たすもの（以下「特定会社」という。）が提出する連結財務諸表の用語、様式及び作成方法は、第七章の定めるところによることができる。

Article 1-2The terminology, forms, and preparation methods of Consolidated Financial Statements that a company, as one that engages in international financing activities or business activities and that satisfies either of the following requirements (hereinafter referred to as a "Specified Company") submits may be in accordance with the provisions of Chapter VII:

第二条この規則において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

Article 2In this Ordinance, the meanings of the terms set forth in the following items shall be as prescribed respectively in those items:

第三条連結財務諸表提出会社は、当該会社の事業年度の末日を連結決算日と定め、当該日を基準として連結財務諸表を作成するものとする。

Article 3(1)A Company Submitting Consolidated Financial Statements shall specify the last day of its business year as its consolidated closing date, and prepare Consolidated Financial Statements based on said date.

２前項の場合において、連結財務諸表の作成に係る期間（以下「連結会計年度」という。）は、当該連結決算日の前連結決算日の翌日から当該連結決算日までの期間とする。

(2)In the case set forth in the preceding paragraph, the period for which Consolidated Financial Statements are prepared (hereinafter referred to as the "Consolidated Fiscal Year") shall be the period from the day following the consolidated closing date preceding the relevant consolidated closing date to the relevant consolidated closing date.

３連結決算日を変更した場合には、その旨、変更の理由及び当該変更に伴う連結会計年度の期間を連結財務諸表に注記しなければならない。

(3)In the case where the consolidated closing date has been changed, a statement to that effect, the reason for the change, and the period of the Consolidated Fiscal Year as changed shall be stated in the notes in the Consolidated Financial Statements.

第四条法の規定により提出される連結財務諸表の用語、様式及び作成方法は、次に掲げる基準に適合したものでなければならない。

Article 4(1)The terminology, forms, and preparation methods of Consolidated Financial Statements to be submitted pursuant to the provisions of the Act shall comply with the following standards:

２連結財務諸表に記載すべき事項で同一の内容のものについては、連結財務諸表を作成する各連結会計年度を通じて、同一の表示方法を採用しなければならない。ただし、正当な理由がある場合は、この限りでない。

(2)For those matters to be stated in Consolidated Financial Statements that have the same contents, the same presentation method shall be adopted throughout each Consolidated Fiscal Year for preparing Consolidated Financial Statements,except in cases of making a change based on justifiable grounds.

第五条連結財務諸表提出会社は、そのすべての子会社を連結の範囲に含めなければならない。ただし、次の各号の一に該当する子会社は、連結の範囲に含めないものとする。

Article 5(1)A Company Submitting Consolidated Financial Statements shall include all of its Subsidiary Companies in the scope of consolidation; provided, however, that it shall not include a Subsidiary Company that falls under either of the following categories in the scope of consolidation:

２前項の規定により連結の範囲に含めるべき子会社のうち、その資産、売上高（役務収益を含む。以下同じ。）、損益、利益剰余金及びキャッシュ・フローその他の項目からみて、連結の範囲から除いても企業集団の財政状態、経営成績及びキャッシュ・フローの状況に関する合理的な判断を妨げない程度に重要性の乏しいものは、連結の範囲から除くことができる。

(2)Where any Subsidiary Company which should be included in the scope of consolidation pursuant to the provision of the preceding paragraph lacks significance in terms of its assets, net sales (including revenues from service operations; the same shall apply hereinafter), profit or loss, retained earnings and Cash Flows and any other items, to the extent that its exclusion from the scope of consolidation would not hinder reasonable determination on the financial position, operating results and Cash Flow conditions of the Business Group, said Subsidiary Company may be excluded from the scope of consolidation.

３次に掲げる会社等の財政状態、経営成績又はキャッシュ・フローの状況に関する事項で、当該企業集団の財政状態、経営成績及びキャッシュ・フローの状況の判断に影響を与えると認められる重要なものがある場合には、その内容を連結財務諸表に注記しなければならない。

(3)In cases where there is any significant matter concerning the financial position, operating results or Cash Flow conditions of a Company, etc. set forth as follows, which is found to exert influence on determination on the financial position, operating results and Cash Flow conditions of the Business Group, the details thereof shall be stated in the notes in the Consolidated Financial Statements:

第六条連結貸借対照表は、連結財務諸表提出会社の連結会計年度に対応する期間に係る連結会社の貸借対照表（第十二条第一項の規定による決算を行う場合の当該連結子会社については、当該決算に係る貸借対照表）の資産、負債及び純資産の金額を基礎として作成しなければならない。

Article 6A consolidated balance sheet shall be prepared based on the amounts of assets, liabilities, and net assets reported on the balance sheets of Consolidated Companies for the period corresponding to the Consolidated Fiscal Year of the Company Submitting Consolidated Financial Statements (with regard to any relevant Consolidated Subsidiary Company which settles its accounts pursuant to the provision of Article 12, paragraph (1), the balance sheet pertaining to said settlement of accounts).

第七条連結損益計算書は、連結財務諸表提出会社の連結会計年度に対応する期間に係る連結会社の損益計算書（第十二条第一項の規定による決算を行う場合の当該連結子会社については、当該決算に係る損益計算書）の収益、費用等の金額を基礎として作成しなければならない。

Article 7A consolidated balance sheet shall be prepared based on the amounts of revenues, expenses, etc. reported on the profits and loss statements of Consolidated Companies for the period corresponding to the Consolidated Fiscal Year of the Company Submitting Consolidated Financial Statements (with regard to any relevant Consolidated Subsidiary Company which settles its accounts pursuant to the provision of Article 12, paragraph (1), the profit and loss statement pertaining to said settlement of accounts).

第八条連結株主資本等変動計算書は、連結財務諸表提出会社の連結会計年度に対応する期間に係る連結会社の純資産の増加又は減少の金額を基礎として作成しなければならない。

Article 8A consolidated statement of changes in net assets shall be prepared based on the amounts of increases or decreases in net assets of Consolidated Companies for the period corresponding to the Consolidated Fiscal Year of the Company Submitting Consolidated Financial Statements.

第八条の二連結キャッシュ・フロー計算書は、連結財務諸表提出会社の連結会計年度に対応する期間に係る連結会社のキャッシュ・フロー計算書（第十二条第一項の規定による決算を行う場合の当該連結子会社については、当該決算に係るキャッシュ・フロー計算書）の金額を基礎として作成しなければならない。

Article 8-2A consolidated cash flow statement shall be prepared based on the amounts reported on the cash flow statements of Consolidated Companies for the period corresponding to the Consolidated Fiscal Year of the Company Submitting Consolidated Financial Statements (with regard to any relevant Consolidated Subsidiary Company which settles its accounts pursuant to the provision of Article 12, paragraph (1), the cash flow statement pertaining to said settlement of accounts).

第九条連結財務諸表の作成に当たつては、連結子会社の資産及び負債の評価並びに連結財務諸表提出会社の連結子会社に対する投資とこれに対応する当該連結子会社の資本との相殺消去その他必要とされる連結会社相互間の項目の消去をしなければならない。

Article 9When preparing Consolidated Financial Statements, assets and liabilities of Consolidated Subsidiary Companies shall be valuated, investments by the Company Submitting Consolidated Financial Statements in Consolidated Subsidiary Companies shall be offset against the corresponding equity of said Consolidated Subsidiary Companies, and any other necessary elimination of items between the Consolidated Companies shall be made.

第十条非連結子会社及び関連会社に対する投資については、持分法により計算した価額をもつて連結貸借対照表に計上しなければならない。ただし、次の各号の一に該当する会社に対する投資については、持分法を適用しないものとする。

Article 10(1)Investments in any Non-consolidated Subsidiary Company or Affiliated Company shall be reported on a consolidated balance sheet by indicating values calculated by the Equity Method; provided, however, that the Equity Method shall not be applied to investments in a company that fall under either of the following categories:

２前項の規定により持分法を適用すべき非連結子会社及び関連会社のうち、その損益及び利益剰余金その他の項目からみて、持分法の適用の対象から除いても連結財務諸表に重要な影響を与えないものは、持分法の適用の対象から除くことができる。

(2)Where any Non-consolidated Subsidiary Company or Affiliated Company to which the Equity Method should be applied pursuant to the provision of the preceding paragraph does not, in terms of its profit or loss, retained earnings and any other items, exert a significant influence on Consolidated Financial Statements even if said company is excluded from the target of application of the Equity Method, said company may be excluded from the target of application of the Equity Method.

第十一条連結会社の法人税その他利益に関連する金額を課税標準として課される租税（以下「法人税等」という。）については、税効果会計（連結貸借対照表に計上されている資産及び負債の金額と課税所得の計算の結果算定された資産及び負債の金額との間に差異がある場合において、当該差異に係る法人税等の金額を適切に期間配分することにより、法人税等を控除する前の当期純利益の金額と法人税等の金額を合理的に対応させるための会計処理をいう。以下同じ。）を適用して連結財務諸表を作成しなければならない。

Article 11With regard to Consolidated Companies' corporation tax and any other taxes that are imposed on amounts related to profits as the tax base (hereinafter referred to as "Corporation Tax, etc."), Consolidated Financial Statements shall be prepared by applying Tax Effect Accounting (meaning an accounting method which, in cases where there are differences between the amounts of assets and liabilities reported on the consolidated balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of net profit for the period before deducing the Corporation Tax, etc. with the applicable amount of Corporation Tax, etc. through appropriate interperiod allocation of the amount of Corporation Tax, etc. pertaining to such differences; the same shall apply hereinafter).

第十二条その事業年度の末日が連結決算日と異なる連結子会社は、連結決算日において、連結財務諸表作成の基礎となる財務諸表を作成するために必要とされる決算を行わなければならない。ただし、当該連結子会社の事業年度の末日と連結決算日との差異が三か月を超えない場合において、当該事業年度に係る財務諸表を基礎として連結財務諸表を作成するときは、この限りでない。

Article 12(1)Any Consolidated Subsidiary Company the last day of whose business year differs from the consolidated closing date shall, on the consolidated closing date, carry out the necessary settlement of accounts for preparing financial statements that serve as the basis for preparation of Consolidated Financial Statements; provided, however, that this shall not apply when the difference between the last day of the business year of said Consolidated Subsidiary Company and the consolidated closing date is not more than three months, and Consolidated Financial Statements are prepared based on financial statements for said fiscal year.

２前項ただし書の規定により連結財務諸表を作成する場合には、連結子会社の事業年度の末日と連結決算日が異なることから生ずる連結会社相互間の取引に係る会計記録の重要な不一致について、調整をしなければならない。

(2)In cases of preparing Consolidated Financial Statements pursuant to the provision of the proviso to the preceding paragraph, adjustment shall be made with regard to any significant inconsistency in accounting records pertaining to transactions between Consolidated Companies that result from the fact that the last day of the business year of the Consolidated Subsidiary Company differs from the consolidated closing date.

第十三条連結の範囲に関する事項その他連結財務諸表作成のための基本となる重要な事項は、次に掲げる事項に区別して連結キャッシュ・フロー計算書の次に記載しなければならない。

Article 13(1)Matters on the scope of consolidation and other significant matters that serve as the basis for preparing Consolidated Financial Statements shall be stated immediately after the consolidated cash flow statement, by classifying them into the following matters:

２前項第一号に掲げる連結の範囲に関する事項については、次の各号に掲げる事項を記載するものとする。ただし、第一号に掲げる事項については、有価証券届出書及び有価証券報告書の連結財務諸表以外の箇所に当該事項が記載されている場合には、その旨を記載することにより記載を省略することができる。

(2)With regard to the matters on the scope of consolidation set forth in item (i) of the preceding paragraph, the following matters shall be stated; provided, however, that, with regard to the matters set forth in item (i), if said matters are stated in the Securities Registration Statement and the Annual Securities Report, in a place other than Consolidated Financial Statements, the statement of said matters may be omitted by making a statement to that effect:

３第一項第二号に掲げる持分法の適用に関する事項については、次の各号に掲げる事項を記載するものとする。

(3)With regard to the matters on application of the Equity Method set forth in paragraph (1) (ii), the following matters shall be stated:

４第一項第三号に掲げる連結子会社の事業年度等に関する事項については、事業年度の末日が連結決算日と異なる連結子会社がある場合において、その内容及び当該連結子会社について連結財務諸表の作成の基礎となる財務諸表を作成するための決算が行われたかどうかを記載するものとする。

(4)With regard to the matters on the business year, etc. of Consolidated Subsidiary Companies set forth in paragraph (1), item (iii), if there is any Consolidated Subsidiary Company the last day of whose business year differs from the consolidated closing date, the details thereof and whether or not said Consolidated Subsidiary Company has carried out settlement of accounts for preparing financial statements that serve as the basis for preparation of Consolidated Financial Statements shall be stated.

５第一項第四号に掲げる会計処理基準に関する事項については、次に掲げる事項を記載するものとする。

(5)With regard to the matters on accounting standards set forth in paragraph (1), item (iv), the following matters shall be stated:

第十四条連結財務諸表作成のための基本となる重要な事項を変更した場合には、次の各号に掲げる事項を前条による記載の次に記載しなければならない。

Article 14In cases where any significant matters that serve as the basis for preparation of Consolidated Financial Statements have been changed, the following matters shall be stated immediately after the statements under the preceding Article:

第十四条の二連結決算日後、連結会社並びに持分法が適用される非連結子会社及び関連会社の翌連結会計年度以降の財政状態、経営成績及びキャッシュ・フローの状況に重要な影響を及ぼす事象（以下「重要な後発事象」という。）が発生したときは、当該事象を注記しなければならない。ただし、その事業年度の末日が連結決算日と異なる子会社及び関連会社については、当該子会社及び関連会社の貸借対照表日後に発生した当該事象を注記しなければならない。

Article 14-2If any events that exert a significant influence on the financial position, operating results and Cash Flow conditions of Consolidated Companies, as well as Non-consolidated Subsidiary Companies and Affiliated Companies to which the Equity Method is applied, in and/or after the following Consolidated Fiscal Year occur after the consolidated closing date (such events shall hereinafter be referred to as "Significant Post-Balance Sheet Events"), said events shall be stated in the notes; provided, however, that, with regard to any Subsidiary Company or Affiliated Company the last day of whose business year differs from the consolidated closing date, such events that occur after the balance sheet date of said Subsidiary Company or Affiliated Company shall be stated in the notes.

第十五条この規則において特に定める注記のほか、連結財務諸表提出会社の利害関係人が企業集団の財政状態、経営成績及びキャッシュ・フローの状況に関する適正な判断を行うために必要と認められる事項があるときは、当該事項を注記しなければならない。

Article 15In addition to the notes particularly specified under this Ordinance, if there are any matters that are found to be necessary for persons interested in the Company Submitting Consolidated Financial Statements to make adequate judgments on the financial position, operating results and Cash Flow conditions of the Business Group, said matters shall be stated in the notes.

第十五条の二企業を構成する一定の単位（以下「報告セグメント」という。）に関する情報（以下「セグメント情報」という。）については、次に掲げる事項を様式第一号に定めるところにより注記しなければならない。

Article 15-2(1)With regard to information on a certain unit of an Enterprise (hereinafter referred to as a "Reporting Segment") (such information will hereinafter be referred to as "Segment Information"), the following matters shall be set down in the notes in accordance with Form No. 1:

２報告セグメントに関連する情報（様式第二号において「関連情報」という。）については、次に掲げる事項を同様式に定めるところにより注記しなければならない。

(2)With regard to information related to a Reporting Segment (referred to as "Related Information" in Form No. 2), the following matters shall be set down in the notes in accordance with that form:

３連結貸借対照表又は連結損益計算書において、次に掲げる項目を計上している場合には、報告セグメントごとの概要を様式第三号に定めるところにより注記しなければならない。

(3)In cases where the following items are reported in the consolidated balance sheet or the consolidated profit and loss statement, the outline for each Reporting Segment shall be set down in the notes in accordance with Form No. 3:

４前三項の規定にかかわらず、重要性の乏しいものについては、注記を省略することができる。

(4)Notwithstanding the provisions of the preceding three paragraphs, notes may be omitted for matters having little significance.

第十五条の三財務諸表等規則第八条の六の規定は、リース取引について準用する。この場合において、同条第一項及び第三項中「財務諸表提出会社」とあるのは「連結会社」と、同条第一項第一号イ及び第二号並びに第二項中「当事業年度末」とあるのは「当連結会計年度末」と、同条第一項第二号ロ中「貸借対照表日」とあるのは「連結決算日」と、同条第三項中「貸借対照表」とあるのは「連結貸借対照表」と読み替えるものとする。

Article 15-3The provisions of Article 8-6 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to lease transactions.In this case, the term "Company Submitting Financial Statements" in paragraphs (1) and (3) of that Article shall be deemed to be replaced with "Consolidated Companies," the term "as of the end of the current business year" in sub-item (a) of item (i) paragraph (1) and item (ii) and paragraph (2) of that Article shall be deemed to be replaced with "as of the end of the current Consolidated Fiscal Year," the term "balance sheet date" in sub-item (b) of item (ii) of paragraph (1) of that Article shall be deemed to be replaced with "consolidated closing date," and the term "balance sheet" in paragraph (3) of that Article shall be deemed to be replaced with "consolidated balance sheet."

第十五条の四この規則において「関連当事者」とは、次に掲げる者をいう。

Article 15-4As used in this Ordinance, the term "Related Party" means any of the following persons:

第十五条の四の二連結財務諸表提出会社が関連当事者との取引（当該関連当事者が第三者のために当該連結財務諸表提出会社との間で行う取引及び当該連結財務諸表提出会社と第三者との間の取引で当該関連当事者が当該取引に関して当該連結財務諸表提出会社に重要な影響を及ぼしているものを含む。）を行つている場合には、その重要なものについて、次の各号に掲げる事項を原則として関連当事者ごとに注記しなければならない。

Article 15-4-2(1)In cases where a Company Submitting Consolidated Financial Statements carries out transactions with any Related Party (such transactions include any transactions which said Related Party carries out with the Company Submitting Consolidated Financial Statements for the benefit of a third party and any transactions carried out between the Company Submitting Consolidated Financial Statements and a third party where said Related Party exerts a significant influence on the Company Submitting Consolidated Financial Statements with regard to said transactions), the following matters shall be stated in the notes for each Related Party, in principle, with regard to any of such transactions that are significant:

２前項の規定にかかわらず、同項第九号及び第十号に掲げる事項は、第十五条の四各号に掲げる関連当事者の種類ごとに合算して記載することができる。

(2)Notwithstanding the provision of the preceding paragraph, the matters set forth in items (ix) and (x) of that paragraph may be stated as a combined amount for each type of Related Party set forth in the items of Article 15-4.

３前二項の規定は、連結子会社と関連当事者との間に取引がある場合に準用する。

(3)The provisions of the preceding two paragraphs shall apply mutatis mutandis to cases where there are transactions between a Consolidated Subsidiary Company and a Related Party.

４関連当事者との取引のうち連結財務諸表の作成に当たつて相殺消去された取引については、注記を要しない。

(4)With regard to any transactions with a Related Party which have been offset when preparing Consolidated Financial Statements, the notes shall not be required.

５関連当事者との取引のうち次の各号に定める取引については、第一項に規定する注記を要しない。

(5)With regard to any transactions with a Related Party, which are specified in the following items, the notes prescribed in paragraph (1) shall not be required:

６第一項（第三項において準用する場合を含む。）に掲げる事項は、財務諸表等規則様式第一号に準じて注記しなければならない。

(6)The matters set forth in paragraph (1) (including the cases where it is applied mutatis mutandis pursuant to paragraph (3)) shall be stated in the notes according to Form No. 1 of the Ordinance on Financial Statements, etc.

第十五条の四の三連結財務諸表提出会社について、次の各号に掲げる会社が存在する場合には、当該各号に定める事項を注記しなければならない。

Article 15-4-3(1)In cases where companies set forth in the following items exist for a Company Submitting Consolidated Financial Statements, the matters respectively specified in those items shall be stated in the notes:

２前項第二号イ及びロに掲げる項目の金額は、同項の規定にかかわらず、次の各号に掲げる方法により記載することができる。この場合には、その旨を記載しなければならない。

(2)The amounts for items set forth in sub-items (a) and (b) of item (ii) of the preceding paragraph may, notwithstanding the provision of said paragraph, be stated by either of the following methods;in this case, a statement to that effect shall be made:

第十五条の五第十一条の規定により税効果会計を適用したときは、次の各号に掲げる事項を注記しなければならない。

Article 15-5(1)When Tax Effect Accounting is applied pursuant to the provision of Article 11, the matters set forth in the following items shall be stated in the notes:

２繰延税金資産の算定に当たり繰延税金資産から控除された金額がある場合には、当該金額を前項第一号に掲げる事項に併せて注記しなければならない。

(2)In cases where any amount has been deducted from the Deferred Tax Assets when calculating the Deferred Tax Assets, said amount shall be stated in the notes in addition to the matters set forth in item (i) of the preceding paragraph.

３第一項第二号に掲げる事項については、法定実効税率と税効果会計適用後の法人税等の負担率との間の差異が法定実効税率の百分の五以下である場合には、注記を省略することができる。

(3)With regard to the matters set forth in paragraph (1), item (ii), the notes may be omitted if the difference between the Normal Effective Statutory Tax Rate and the Burden Ratio of Corporation Tax, etc. after Application of Tax Effect Accounting is not more than five percent of the Normal Effective Statutory Tax Rate.

第十五条の五の二金融商品については、次の各号に掲げる事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

Article 15-5-2(1)With regard to Financial Instruments, the following matters shall be stated in the notes; provided, however, that notes may be omitted for matters having little significance:

２前項第二号ロからホまでに掲げる事項については、時価の把握が困難な場合には、同項本文の規定にかかわらず、注記することを要しない。この場合には、その旨及びその理由を注記しなければならない。

(2)Notwithstanding the provision of the main clause of the preceding paragraph, the matters set forth in item (ii), sub-items (b) to (e) inclusive of that paragraph are not require to be stated in the notes, if it is difficult to identify the market prices.In this case, a statement to that effect and the reason therefor shall be set down in the notes.

３金融資産（財務諸表等規則第八条第四十一項に規定する金融資産をいう。以下この項において同じ。）及び金融負債（財務諸表等規則第八条第四十一項に規定する金融負債をいう。以下この項において同じ。）の双方がそれぞれ資産の総額及び負債の総額の大部分を占めており、かつ、当該金融資産及び金融負債の双方が事業目的に照らして重要である連結会社にあつては、当該金融資産及び金融負債の主要な市場リスク（金利、通貨の価格、金融商品市場（法第二条第十四項に規定する金融商品市場をいう。以下この項及び次条第三項において同じ。）における相場その他の指標の数値の変動による損失の危険をいう。以下この項及び次項において同じ。）の要因となる当該指標の数値の変動に対する当該金融資産及び金融負債の価値の変動率に重要性がある場合には、次の各号に掲げる金融商品の区分に応じ、当該各号に定める事項を注記しなければならない。

(3)With regard to a Consolidated Company for which Financial Assets (meaning the financial assets defined in Article 8, paragraph (41) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this paragraph) and Financial Liabilities (meaning the financial liabilities defined in Article 8, paragraph (41) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this paragraph) respectively constitute most of the total amount of assets and the total amount of liabilities, and at the same time said Financial Assets and Financial Liabilities are important in light of the business purpose of the company, if there is significance in the rates of fluctuations in the values of said Financial Assets and Financial Liabilities against fluctuations in the figures of money rates, values of currencies, quotations on Financial Instruments Markets (meaning the financial instruments markets defined in Article 2, paragraph (14) of the Act; hereinafter the same shall apply in this paragraph and paragraph (3) of the following Article) and any other indicators, which serve as the causes of major Market Risks (meaning risks of losses incurred by fluctuations in said indicators; hereinafter the same shall apply in this paragraph and the following paragraph) associated with said Financial Assets and Financial Liabilities, the matters specified in the following items for the respective categories of Financial Instruments set forth in those items shall be stated in the notes:

４前項第二号ロに掲げる事項が、連結会社の市場リスクの実態を適切に反映していない場合には、その旨及びその理由を注記しなければならない。

(4)In cases where the matters set forth in sub-item of item (ii) of the preceding paragraph do not appropriately reflect the actual conditions of Market Risks associated with the Consolidated Company, a statement to that effect and the reason therefor shall be set down in the notes.

５金銭債権（時価の変動により利益を得ることを目的として保有するものを除く。）及び有価証券（売買目的有価証券を除く。）のうち満期のあるものについては、償還予定額の合計額を一定の期間に区分した金額を注記しなければならない。

(5)With regard to monetary claims (excluding those held for the purpose of gaining profits from fluctuations in market price) and securities (excluding Trading Securities) that have maturities, the total amount of such claims or securities to be redeemed within a certain period shall be stated in the notes.

６社債、長期借入金、リース債務及びその他の負債であつて、金利の負担を伴うものについては、返済予定額の合計額を一定の期間に区分した金額を注記しなければならない。ただし、当該金額が第九十二条第一項に規定する社債明細表又は借入金等明細表に記載されている場合には、その旨の注記をもつて代えることができる。

(6)With regard to company bonds, long-term borrowings, lease obligations and any other debts which require payment of interests, the total amount of such debts to be repaid within a certain period shall be stated in the notes; provided, however, that in cases where said amount is stated in a schedule of company bonds or a schedule of borrowings, etc. prescribed in Article 92, paragraph (1), a statement to that effect may be set down in the notes in lieu of stating said amount.

第十五条の六前条に定める事項のほか、有価証券については、次の各号に掲げる有価証券の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

Article 15-6(1)In addition to the matters specified in the preceding Article, with regard to securities, the matters specified in the following items for the respective categories of securities set forth in those items shall be stated in the notes; provided, however, that notes may be omitted for matters having little significance:

２当連結会計年度中に売買目的有価証券、満期保有目的の債券、子会社株式及び関連会社株式並びにその他有価証券の保有目的を変更した場合には、その旨、変更の理由（満期保有目的の債券の保有目的を変更した場合に限る。）及び当該変更が連結財務諸表に与えている影響の内容を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

(2)In cases where the holding purpose for Trading Securities, Bonds Held to Maturity, Subsidiary Company shares, Affiliated Company shares, or Other Securities has been changed during the current Consolidated Fiscal Year, a statement to that effect, the reason for the change (limited to the case of having changed the holding purpose for Bonds Held to Maturity), and details of the influence of said change on the Consolidated Financial Statements shall be stated in the notes; provided, however, that notes may be omitted for matters having little significance.

３流動性が乏しいことその他の事由により金融商品市場において時価で有価証券を売却することが相当期間困難である場合であつて、当連結会計年度中に売買目的有価証券を満期保有目的の債券若しくはその他有価証券へ変更したとき又はその他有価証券を満期保有目的の債券へ変更したときは、前項の規定にかかわらず、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

(3)In cases where it is difficult to sell off securities at market prices on Financial Instruments Markets for a considerable period of time due to low liquidity or any other reasons, if Trading Securities have been changed into Bonds Held to Maturity or Other Securities, or Other Securities have been changed into Bonds Held to Maturity during the current Consolidated Fiscal Year, notwithstanding the provision of the preceding paragraph, the matters specified in the following items for the respective categories of cases set forth in those items shall be stated in the notes; provided, however, that notes may be omitted for matters having little significance:

４当連結会計年度前に保有目的を変更した有価証券については、当連結会計年度において、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性が乏しいものについては、記載を省略することができる。

(4)With regard to securities for which the holding purpose has been changed prior to the current Consolidated Fiscal Year, the matters specified in the following items for the respective categories of cases set forth in those items shall be stated in the notes in the current Consolidated Fiscal Year; provided, however, that notes may be omitted for matters having little significance:

５当連結会計年度中に有価証券の減損処理を行つた場合には、その旨及び減損処理額を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

(5)In cases of having recognized impairment losses on securities during the current Consolidated Fiscal Year, a statement to that effect and the amount of the impairment losses shall be set down in the notes; provided, however, that notes may be omitted for matters having little significance.

第十五条の七第十五条の五の二に定める事項のほか、デリバティブ取引については、次の各号に掲げる取引の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

Article 15-7(1)In addition to the matters specified in Article 15-5-2, with regard to Derivative Transactions, the matters specified in the following items for the respective categories of transactions set forth in those items shall be stated in the notes; provided, however, that notes may be omitted for matters having little significance:

２前項第一号に定める事項は、取引（先物取引、オプション取引、先渡取引、スワップ取引及びその他のデリバティブ取引をいう。次項において同じ。）の種類、市場取引（財務諸表等規則第八条第十項第三号に規定する市場取引をいう。）又は市場取引以外の取引、買付約定に係るもの又は売付約定に係るもの、連結決算日から取引の決済日又は契約の終了時までの期間及びその他の項目に区分して記載しなければならない。

(2)The matters specified in item (i) of the preceding paragraph shall be stated by categorizing them into the type of Transactions (meaning futures transactions, options transactions, forward transactions, swap transactions and any other Derivative Transactions; the same shall apply in the following paragraph), distinction between Market Transactions (meaning the market transactions defined in Article 8, paragraph (10), item (iii) of the Ordinance on Financial Statements, etc.) and transactions other than Market Transactions, distinction between those pertaining to purchase contracts and those pertaining to sale contracts, the period from the consolidated closing date to the settlement date of the transaction or to the time of termination of the contract, and other matters.

３第一項第二号に定める事項は、ヘッジ会計の方法、取引の種類、ヘッジ対象（財務諸表等規則第八条の二第八号に規定するヘッジ対象をいう。）及びその他の項目に区分して記載しなければならない。

(3)The matters specified in paragraph (1), item (ii) shall be stated by categorizing them into the method of Hedge Accounting, the type of Transactions, the Hedged Items (meaning the hedged items defined in Article 8-2, item (viii) of the Ordinance on Financial Statements, etc.), and other matters.

第十五条の八財務諸表等規則第八条の十三第一項の規定は、退職給付について準用する。この場合において、同項第二号中「財務諸表提出会社」とあるのは「連結財務諸表提出会社」と、同項第二号及び第三号中「貸借対照表日」とあるのは「連結決算日」と、同項第三号中「当該事業年度」とあるのは「当該連結会計年度」と、「直前事業年度末」とあるのは「当該連結決算日の前連結決算日」と読み替えるものとする。

Article 15-8The provision of Article 8-13, paragraph (1) of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to retirement benefits.In this case, the term "Company Submitting Financial Statements" in item (ii) of that paragraph shall be deemed to be replaced with "Company Submitting Consolidated Financial Statements," the term "balance sheet date" in items (ii) and (iii) of that paragraph shall be deemed to be replaced with "consolidated closing date," and the terms "relevant business year" and "end of the immediately preceding business year" in item (iii) of that paragraph shall be deemed to be replaced with "relevant Consolidated Fiscal Year" and "consolidated closing date preceding the relevant consolidated closing date" respectively.

第十五条の九財務諸表等規則第八条の十四第一項の規定は、ストック・オプション若しくは自社株式オプションを付与又は自社の株式を交付している場合について準用する。この場合において、同項第一号中「事業年度」とあるのは、「連結会計年度」と読み替えるものとする。

Article 15-9The provision of Article 8-14, paragraph (1) of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to cases where Stock Options or Options on the Company's Own Shares have been granted or the Company's Own Shares have been issued.In this case, the term "business year" in item (i) of that paragraph shall be deemed to be replaced with "Consolidated Fiscal Year."

第十五条の十財務諸表等規則第八条の十五（第九項を除く。）の規定は、ストック・オプションを付与している場合について準用する。この場合において、同条第一項第二号ロ、ハ、ホ、ヘ及び同項第九号、第四項並びに第七項中「事業年度に」とあるのは「連結会計年度に」と、同条第一項第二号ニ、ト及び第七項中「事業年度末」とあるのは「連結会計年度末」と、同条第四項中「事業年度の」とあるのは「連結会計年度の」と読み替えるものとする。

Article 15-10The provisions of Article 8-15 (excluding paragraph (9)) of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to cases where Stock Options have been granted.In this case, the term "in the current business year" in paragraph (1), item (ii), sub-items (b), (c), (e) and (f), the term "during the current business year" in item (ix) of that paragraph, the term "granted during the current business year" in paragraph (4) of that Article, and the term "during the relevant business year" in paragraph (7) of that Article shall be deemed to be replaced with "in the current Consolidated Fiscal Year," "during the current Consolidated Fiscal Year," "granted during the current Consolidated Fiscal Year," and "during the relevant Consolidated Fiscal Year," respectively, the terms "end of the previous business year" and "end of the current business year" in paragraph (1), item (ii), sub-items (d) and (g) and the term "end of the business year" in paragraph (7) of that Article shall be deemed to be replaced with "end of the previous Consolidated Fiscal Year," "end of the current Consolidated Fiscal Year," and "end of the Consolidated Fiscal Year" respectively, and the term "conditions during the current business year" in paragraph (4) of that Article shall be deemed to be replaced with "conditions during the current Consolidated Fiscal Year."

第十五条の十一財務諸表等規則第八条の十六（第三項を除く。）の規定は、役務の受領又は財貨の取得の対価として自社株式オプションを付与又は自社の株式を交付している場合について準用する。

Article 15-11The provisions of Article 8-16 (excluding paragraph (3)) of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to cases where Options on the Company's Own Shares have been granted or the Company's Own Shares have been delivered in consideration for receipt of service or acquisition of goods.

第十五条の十二当連結会計年度において他の企業又は企業を構成する事業の取得による企業結合が行われた場合には、次に掲げる事項を注記しなければならない。

Article 15-12(1)In cases where a Business Combination through acquisition of another Enterprise or a business segment of another Enterprise has been carried out during the current Consolidated Fiscal Year, the following matters shall be stated in the notes:

２前項の規定にかかわらず、企業結合に係る取引に重要性が乏しい場合には、注記を省略することができる。ただし、当連結会計年度における個々の企業結合に係る取引に重要性は乏しいが、当連結会計年度における複数の企業結合に係る取引全体に重要性がある場合には、同項第一号及び第三号から第十号までに掲げる事項を当該企業結合に係る取引全体について注記しなければならない。

(2)Notwithstanding the provision of the preceding paragraph, the notes may be omitted in cases where the transaction pertaining to the Business Combination has little significance; provided, however, that in cases where, despite the little significance of the transactions pertaining to individual Business Combinations during the current Consolidated Fiscal Year, the transactions pertaining to multiple Business Combinations during the current Consolidated Fiscal Year have significance as a whole, the matters set forth in item (i) and items (iii) to (x) inclusive of that paragraph shall be stated in the notes for such Business Combinations as a whole.

３第一項第十一号に掲げる影響の概算額は、次に掲げる額のいずれかによるものとし、当該注記が監査証明を受けていない場合には、その旨を記載しなければならない。

(3)The estimated amount of influence set forth in paragraph (1), item (xi) shall be any of the following amounts and, in cases where said notes have yet to receive an audit certification, a statement to that effect shall be made:

第十五条の十三削除

Article 15-13deletion

第十五条の十四財務諸表等規則第八条の二十（第三項を除く。）の規定は、共通支配下の取引等について準用する。この場合において、同条中「事業年度」とあるのは、「連結会計年度」と読み替えるものとする。

Article 15-14The provisions of Article 8-20 (excluding paragraph (3)) of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to a Common Control Transaction, etc.In this case, the term "business year" in that Article shall be deemed to be replaced with "Consolidated Fiscal Year."

第十五条の十五財務諸表等規則第八条の二十二（第三項を除く。）の規定は、共同支配企業の形成（同条第一項に規定する共同支配企業の形成をいう。次条第一項において同じ。）について準用する。この場合において、財務諸表等規則第八条の二十二中「事業年度」とあるのは、「連結会計年度」と読み替えるものとする。

Article 15-15The provisions of Article 8-22 (excluding paragraph (3)) of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to a Formation of Jointly Controlled Enterprises (meaning a Formation of a Jointly Controlled Enterprise prescribed in paragraph (1) of that Article; the same shall apply in paragraph (1) of the following Article).In this case, the term "business year" in Article 8-22 of the Ordinance on Financial Statements, etc. shall be deemed to be replaced with "Consolidated Fiscal Year."

第十五条の十六当連結会計年度において重要な事業分離が行われ、当該事業分離が共通支配下の取引等及び共同支配企業の形成に該当しない場合には、分離元企業は、事業分離が行われた連結会計年度において、次に掲げる事項を注記しなければならない。

Article 15-16(1)In cases where a significant Business Divestiture has been carried out during the current Consolidated Fiscal Year, and said Business Divestiture is neither categorized as a Common Control Transaction, etc. nor a Formation of a Jointly Controlled Enterprise, the Divesting Enterprise shall state the following matters in the notes, in the Consolidated Fiscal Year in which the Business Divesture was carried out:

２前項第五号に掲げる事項は、当該継続的関与が軽微な場合には、注記を省略することができる。

(2)The notes may be omitted for the matters set forth in item (v) of the preceding paragraph in cases where said continuing involvement is insignificant.

３当連結会計年度における個々の事業分離に係る取引に重要性が乏しいが、当連結会計年度における複数の事業分離に係る取引全体に重要性がある場合には、第一項の規定にかかわらず、同項第一号及び第二号に掲げる事項を当該事業分離に係る取引全体について注記しなければならない。

(3)In cases where, despite the little significance of the transactions pertaining to individual Business Divestures during the current Consolidated Fiscal Year, the transactions pertaining to multiple Business Divestures during the current Consolidated Fiscal Year have significance as a whole, the matters set forth in items (i) and (ii) of that paragraph shall, notwithstanding the provision of paragraph (1), be stated in the notes for said transactions pertaining to Business Divestures as a whole.

第十五条の十七財務諸表等規則第八条の二十四第一項の規定は、企業結合に該当しない事業分離について準用する。

Article 15-17The provision of Article 8-24, paragraph (1) of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to a Business Divesture that is not categorized as a Business Combination.

第十五条の十八連結財務諸表提出会社は、子会社が企業結合を行つたことにより子会社に該当しなくなる場合には、当該企業結合が行われた連結会計年度において、次に掲げる事項を注記しなければならない。

Article 15-18(1)In cases where a Subsidiary Company is no longer a Subsidiary Company as a result of carrying out a Business Combination, a Company Submitting Consolidated Financial Statements shall state the following matters in the notes, in the Consolidated Fiscal Year in which said Business Combination was carried out:

２前項第五号に掲げる事項は、当該継続的関与が軽微な場合には、注記を省略することができる。

(2)The notes may be omitted for the matters set forth in item (v) of the preceding paragraph in cases where said continuing involvement is insignificant.

３第一項の規定にかかわらず、企業結合に係る取引に重要性が乏しい場合には、注記を省略することができる。ただし、当連結会計年度における個々の企業結合に係る取引に重要性は乏しいが、当連結会計年度における複数の企業結合に係る取引全体に重要性がある場合には、同項第一号及び第二号に掲げる事項を注記しなければならない。

(3)Notwithstanding the provision of paragraph (1), the notes may be omitted in cases where the transaction pertaining to the Business Combination has little significance; provided, however, that in cases where, despite the little significance of the transactions pertaining to individual Business Combinations during the current Consolidated Fiscal Year, the transactions pertaining to multiple Business Combinations during the Consolidated Fiscal Year have significance as a whole, the matters set forth in items (i) and (ii) of that paragraph shall be stated in the notes.

第十五条の十九財務諸表等規則第八条の二十五（第三項を除く。）の規定は、企業結合に関する重要な後発事象及び連結決算日までに主要な条件について合意をした企業結合であつて同日までに完了していないものについて準用する。この場合において、同条中「貸借対照表日」とあるのは、「連結決算日」と読み替えるものとする。

Article 15-19The provisions of Article 8-25 (excluding paragraph (3)) of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to a Significant Post-Balance Sheet Event related to a Business Combination and a Business Combination wherein an agreement has been reached on major conditions by the consolidated closing date and which has not been completed by that date.In this case, the term "balance sheet date" in that Article shall be deemed to be replaced with "consolidated closing date."

第十五条の二十財務諸表等規則第八条の二十六第一項の規定は、事業分離に関する重要な後発事象及び連結決算日までに主要な条件について合意をした事業分離であつて同日までに完了していないものについて準用する。この場合において、同項中「貸借対照表日」とあるのは、「連結決算日」と読み替えるものとする。

Article 15-20The provision of Article 8-26, paragraph (1) of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to a Significant Post-Balance Sheet Event related to a Business Divestiture and a Business Divesture wherein an agreement has been reached on major conditions by the consolidated closing date and which has not been completed by that date.In this case, the term "balance sheet date" in that paragraph shall be deemed to be replaced with "consolidated closing date."

第十五条の二十一子会社の企業結合（当該企業結合により子会社に該当しなくなる場合に限る。）が次の各号に掲げる場合には、当該各号に定める事項を注記しなければならない。

Article 15-21In cases where a Business Combination of a Subsidiary Company (limited to cases where it is no longer a Subsidiary Company as a result of said Business Combination) is a case set forth in the following items, the matters respectively specified in those items shall be stated in the notes:

第十五条の二十二財務諸表等規則第八条の二十七の規定は、連結財務諸表提出会社について準用する。この場合において、同条中「貸借対照表日」とあるのは「連結決算日」と、同条第四号中「財務諸表」とあるのは「連結財務諸表」と読み替えるものとする。

Article 15-22The provision of Article 8-27 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to a Company Submitting Consolidated Financial Statements.In this case, the term "balance sheet date" in that Article shall be deemed to be replaced with "consolidated closing date" and the term "Financial Statements" in item (iv) of that Article shall be deemed to be replaced with "Consolidated Financial Statements."

第十五条の二十三財務諸表等規則第八条の二十八の規定は、資産除去債務について準用する。この場合において、同条中「貸借対照表」とあるのは「連結貸借対照表」と、「当該事業年度」とあるのは「当連結会計年度」と読み替えるものとする。

Article 15-23The provision of Article 8-28 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to Asset Retirement Obligations.In this case, the terms "balance sheet" and "the relevant business year" in that Article shall be deemed to be replaced with "consolidated balance sheet" and "the current Consolidated Fiscal Year" respectively.

第十五条の二十四賃貸等不動産（たな卸資産に分類される不動産以外の不動産であつて、賃貸又は譲渡による収益又は利益を目的として所有する不動産をいう。以下この条において同じ。）がある場合には、次に掲げる事項を注記しなければならない。ただし、賃貸等不動産の総額に重要性が乏しい場合には、注記を省略することができる。

Article 15-24In cases where there is any Rental, etc. Real Property (meaning a real property which is other than a real property classified as an inventory asset and is owned for the purpose of revenues or profits from rental or transfer; hereinafter the same shall apply in this Article), the following matters shall be set down in the notes; provided, however, that in cases where the total amount of Rental, etc. Real Properties has little significance, notes may be omitted:

第十六条この規則の規定により記載すべき注記は、第十三条及び第十四条の規定による記載の次に記載しなければならない。ただし、次の各号に定める場合は、この限りでない。

Article 16(1)The notes to be stated pursuant to the provisions of this Ordinance shall be stated immediately after the statements under the provisions of Articles 13 and 14; provided, however, that this shall not apply in the following cases:

２第十五条の二十二の規定による注記は、前項の規定にかかわらず、連結キャッシュ・フロー計算書の次に記載しなければならない。この場合において、第十三条の規定による記載は、同条第一項の規定にかかわらず、第十五条の二十二の規定による注記の次に記載しなければならない。

(2)Notwithstanding the provision of the preceding paragraph, the notes under the provision of Article 15-22 shall be stated immediately after the consolidated cash flow statement.In this case, notwithstanding the provision of Article 13, paragraph (1), the matters stated under the provisions of that Article shall be stated immediately after the notes under the provision of Article 15-22.

３この規則の規定により特定の科目に関係ある注記を記載する場合には、当該科目に記号を付記する方法その他これに類する方法によつて、当該注記との関連を明らかにしなければならない。

(3)In the case of stating notes that are related to a specific account title pursuant to the provisions of this Ordinance, the association between said account title and said notes shall be made clear by appending a symbol to said account title or by other similar method.

第十六条の二連結財務諸表に掲記される科目その他の事項の金額は、百万円単位又は千円単位をもつて表示するものとする。

Article 16-2The amounts for the account titles and any other matters contained in Consolidated Financial Statements shall be presented in units of million yen or thousand yen.

第九十一条連結附属明細表の記載方法は、本章の定めるところによる。

Article 91The method for presenting consolidated supplementary schedules shall be in accordance with the provisions of this Chapter.

第九十二条連結附属明細表の種類は、社債明細表、借入金等明細表及び資産除去債務明細表とする。

Article 92(1)The types of consolidated supplementary schedules shall be a schedule of company bonds, a schedule of borrowings, etc. , and a schedule of Asset Retirement Obligations.

２前項に規定する社債明細表、借入金等明細表及び資産除去債務明細表の様式は、様式第九号から第十一号までに定めるところによる。

(2)The forms for the schedule of company bonds, schedule of borrowings, etc. , and schedule of Asset Retirement Obligations prescribed in the preceding paragraph shall be in accordance with Form No. 9 through Form No. 11.

第九十二条の二当連結会計年度末及び直前連結会計年度末における資産除去債務の金額が当該各連結会計年度末における負債及び純資産の合計額の百分の一以下である場合には、前条第一項に規定する資産除去債務明細表の作成を省略することができる。

Article 92-2(1)In cases where the amount of Asset Retirement Obligations at the end of the current Consolidated Fiscal Year and that at the end of the immediately preceding Consolidated Fiscal Year are not more than one percent of the combined total of liabilities and net assets at the end of the respective Consolidated Fiscal Years, the supplementary schedule of Asset Retirement Obligations prescribed in paragraph (1) of the preceding Article may be omitted from being prepared.

２前項の規定により資産除去債務明細表の作成を省略した場合には、その旨を注記しなければならない。

(2)In the case of having omitted preparation of a supplementary schedule of Asset Retirement Obligations pursuant to the provision of the preceding paragraph, a statement to that effect shall be set down in the notes.

第九十三条特定会社が提出する連結財務諸表の用語、様式及び作成方法は、国際会計基準（公正かつ適正な手続の下に作成及び公表が行われたものと認められ、公正妥当な企業会計の基準として認められることが見込まれるものとして金融庁長官が定めるものに限る。次条において「指定国際会計基準」という。）に従うことができる。

Article 93The terminology, forms, and preparation methods of Consolidated Financial Statements that a Specified Company submits may be in compliance with International Accounting Standards (limited to those which are specified by the Commissioner of the Financial Services Agency as such that are found to have been prepared and published under fair and appropriate procedures and are expected to be accepted as fair and appropriate business accounting standards; referred to as "Designated International Accounting Standards" in the following Article).

第九十四条指定国際会計基準によつて作成した連結財務諸表には、次に掲げる事項を注記しなければならない。

Article 94The following matters shall be stated in the notes to the Consolidated Financial Statements prepared pursuant to Designated International Accounting Standards: