四半期財務諸表等の用語、様式及び作成方法に関する規則(平成十九年内閣府令第六十三号)
Ordinance on Terminology, Forms, and Preparation Methods of Quarterly Financial Statements, etc.(Cabinet Office Ordinance No. 63 of 2007)
最終更新:平成二十一年内閣府令第七十三号
Last Version: Cabinet Office Ordinance No. 73 of 2009
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▶第二章 四半期貸借対照表
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▶第三章 四半期損益計算書
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四半期財務諸表等の用語、様式及び作成方法に関する規則
Ordinance on Terminology, Forms, and Preparation Methods of Quarterly Financial Statements, etc.
Ordinance on Terminology, Forms, and Preparation Methods of Quarterly Financial Statements, etc.
平成十九年八月十日内閣府令第六十三号
Cabinet Office Ordinance No. 63 of August 10, 2007
Cabinet Office Ordinance No. 63 of August 10, 2007
金融商品取引法(昭和二十三年法律第二十五号)第百九十三条の規定に基づき、及び同法を実施するため、四半期財務諸表等の用語、様式及び作成方法に関する規則を次のように定める。
Pursuant to the provisions of Article 193 of the Financial Instruments and Exchange Act (Act No. 25 of 1948), and for the purpose of enforcement of that Act, the Ordinance on Terminology, Forms, and Preparation Methods of Quarterly Financial Statements, etc. shall be enacted as follows.
第一章 総則(第一条―第二十四条)
Chapter I General Provisions(Articles 1 to 24)
第二章 四半期貸借対照表
Chapter II Quarterly Balance Sheet
第一節 総則(第二十五条―第二十七条)
Section 1 General Provisions(Articles 25 to 27)
第二節 資産(第二十八条―第四十一条)
Section 2 Assets(Articles 28 to 41)
第三節 負債(第四十二条―第四十七条の二)
Section 3 Liabilities(Articles 42 to 47-2)
第四節 純資産(第四十八条―第五十二条)
Section 4 Net Assets(Articles 48 to 52)
第五節 雑則(第五十三条―第五十五条)
Section 5 Miscellaneous Provisions(Articles 53 to 55)
第三章 四半期損益計算書
Chapter III Quarterly Profit and Loss Statement
第一節 総則(第五十六条・第五十七条)
Section 1 General Provisions(Articles 56 and 57)
第二節 売上高及び売上原価(第五十八条―第六十条)
Section 2 Net Sales and Cost of Sales(Articles 58 to 60)
第三節 販売費及び一般管理費(第六十一条・第六十二条)
Section 3 Selling Expenses and General and Administrative Expenses(Articles 61 and 62)
第四節 営業外収益及び営業外費用(第六十三条―第六十五条)
Section 4 Non-operating Revenues and Non-operating Expenses(Articles 63 to 65)
第五節 特別利益及び特別損失(第六十六条―第七十条)
Section 5 Extraordinary Profit and Extraordinary Loss(Articles 66 to 70)
第六節 雑則(第七十一条―第七十三条)
Section 6 Miscellaneous Provisions(Articles 71 to 73)
第四章 四半期キャッシュ・フロー計算書
Chapter IV Quarterly Cash Flow Statement
第一節 総則(第七十四条・第七十五条)
Section 1 General Provisions(Articles 74 and 75)
第二節 四半期キャッシュ・フロー計算書の記載方法(第七十六条・第七十七条)
Section 2 Method for Presenting a Quarterly Cash Flow Statement(Articles 76 and 77)
第五章 株主資本等に関する注記(第七十八条―第八十二条)
Chapter V Notes on Shareholders' Equity, etc.(Articles 78 to 82)
第六章 特定会社の四半期財務諸表(第八十三条・第八十四条)
Chapter VI Quarterly Financial Statements of Specified Companies(Articles 83 and 84)
第七章 外国会社の四半期財務書類(第八十五条―第八十九条)
Chapter VII Quarterly Financial Documents of Foreign Companies(Articles 85 to 89)
附則
Supplementary Provisions
第一章 総則
Chapter I General Provisions
(適用の一般原則)
(General Principles for Application)
第一条金融商品取引法(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の四の七第一項若しくは第二項(これらの規定のうち同条第四項において準用する場合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(以下「財務書類」という。)のうち、四半期財務諸表(四半期貸借対照表、四半期損益計算書及び四半期キャッシュ・フロー計算書又は第八十三条第二項の規定により指定国際会計基準(連結財務諸表の用語、様式及び作成方法に関する規則(昭和五十一年大蔵省令第二十八号。以下「連結財務諸表規則」という。)第九十三条に規定する指定国際会計基準をいう。以下同じ。)により作成する場合において指定国際会計基準により作成が求められる四半期貸借対照表、四半期損益計算書及び四半期キャッシュ・フロー計算書に相当するもの並びに持分変動計算書をいう。以下同じ。)の用語、様式及び作成方法は、第二条を除き、この章から第六章までに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 (hereinafter referred to as "Financial Documents") to be submitted pursuant to the provisions of Article 5, Article 7, Article 9, paragraph (1), Article 10, paragraph (1), Article 24-4-7, paragraph (1) or (2) of the Financial Instruments and Exchange Act (hereinafter referred to as the "Act") (including the cases where any of these provisions are applied mutatis mutandis pursuant to paragraph (4) of that Article 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 Quarterly Financial Statements (meaning quarterly balance sheets, quarterly profit and loss statements, and quarterly cash flow statements or, in cases where they are prepared pursuant to Designated International Accounting Standards (meaning Designated International Accounting Standards prescribed in Article 93 of the Ordinance on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976; hereinafter referred to as the "Ordinance on Consolidated Financial Statements"); the same shall apply hereinafter) pursuant to the provision of Article 83, paragraph (2), equivalents to quarterly balance sheets, quarterly profit and loss statements and quarterly cash flow statements and statements of changes in equity of which preparation is required pursuant to Designated International Accounting Standards; the same shall apply hereinafter) shall be governed by the provisions of this Chapter to Chapter VI inclusive, excluding Article 2, 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財務諸表等規則第一条第三項に規定する金融庁長官が定める企業会計の基準は、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)Business accounting standards specified by the Commissioner of the Financial Services Agency prescribed in Article 1 (3) of the Ordinance on Financial Statements, etc. shall be regarded as the business accounting standards that are generally accepted as fair and appropriate prescribed in paragraph (1).
(適用の特例)
(Special Provision for Application)
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。)が提出する四半期財務諸表の用語、様式及び作成方法は、第六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 Quarterly Financial Statements that a company, as one that engages in international financing activities or business activities, which satisfies either of the following requirements (hereinafter referred to as a "Specified Company") submits may be in accordance with the provisions of Chapter VI:
一財務諸表等規則第一条の二第一号に掲げる要件を満たすこと。
(i)that it should satisfy the requirements set forth in Article 1-2, item (i) of the Ordinance on Financial Statements, etc. ; or
二当四半期会計期間の属する事業年度の直前の事業年度、当四半期会計期間の直前の中間会計期間又は直前の四半期会計期間のいずれかの期間のうち、その末日が四半期貸借対照表日に最も近いものに係る財務諸表、中間財務諸表(中間財務諸表等の用語、様式及び作成方法に関する規則(昭和五十二年大蔵省令第三十八号)第一条第一項に規定する書類をいう。)又は四半期財務諸表を指定国際会計基準によって作成した会社であって、財務諸表等規則第一条の二第一号ロ及びハに掲げる要件を満たすこと。
(ii)that it should be a company that prepared Financial Statements, Interim Financial Statements (meaning documents prescribed in Article 1, paragraph (1) of the Ordinance on Terminology, Forms and Preparation Methods of Interim Financial Statements, etc. (Ordinance of the Ministry of Finance No. 38 of 1977)) or Quarterly Financial Statements pertaining to the business year immediately preceding the business year containing the current Quarterly Accounting Period or the Interim Accounting Period immediately preceding or the Quarterly Accounting Period immediately preceding the current Quarterly Accounting Period, whichever is the period of which last day is the closest to the quarterly balance sheet date, pursuant to Designated International Accounting Standards and should satisfy the requirements set forth in Article 1-2, item (i), sub-items (b) and (c) of the Ordinance on Financial Statements, etc.
(外国会社の特例)
(Special Provision for Foreign Companies)
第二条外国会社(財務諸表等規則第一条の三に規定する外国会社をいう。第七章において同じ。)が提出する財務書類のうち、四半期財務書類の用語、様式及び作成方法は、同章の定めるところによるものとする。
Article 2From among the Financial Documents to be submitted by a Foreign Company (meaning the foreign company defined in Article 1-3 of the Ordinance on Financial Statements, etc.; the same shall apply in Chapter VII), the terminology, forms, and preparation methods of quarterly Financial Documents shall be governed by the provisions of that Chapter.
(定義)
(Definitions)
第三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 3In this Ordinance, the meanings of the terms set forth in the following items shall be as prescribed respectively in those items:
一四半期財務諸表提出会社法第二十四条の四の七第一項(法第二十七条において準用する場合を含む。)の規定により四半期財務諸表を提出すべき会社(指定法人を含む。)及び法第二十四条の四の七第二項の規定(法第二十七条において準用する場合を含む。)により四半期財務諸表を提出する会社(指定法人を含む。)をいう。
(i)Company Submitting Quarterly Financial Statements:a company (including a Designated Juridical Person) which is to submit Quarterly Financial Statements pursuant to the provision of Article 24-4-7, paragraph (1) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 27 of the Act) and a company (including a Designated Juridical Person) which is to submit Quarterly Financial Statements pursuant to the provision of Article 24-4-7, paragraph (2) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 27 of the Act);
二財務諸表財務諸表等規則第一条第一項に規定する財務諸表をいう。
(ii)Financial Statements:the financial statements defined in Article 1, paragraph (1) of the Ordinance on Financial Statements, etc. ;
三四半期連結財務諸表四半期連結財務諸表の用語、様式及び作成方法に関する規則(平成十九年内閣府令第六十四号)第一条第一項に規定する四半期連結財務諸表をいう。
(iii)Quarterly Consolidated Financial Statements:the quarterly consolidated financial statements defined in Article 1 (1) of the Ordinance on Terminology, Forms, and Preparation Methods of Quarterly Consolidated Financial Statements (Cabinet Office Ordinance No. 64 of 2007);
四四半期会計期間事業年度が三月を超える場合に、当該年度の期間を三月ごとに区分した期間(当該各期間のうち最後の期間を除く。)をいう。
(iv)Quarterly Accounting Period:in cases where a business year exceeds three months, each three-month period within said business year (excluding the last such period);
五四半期連結会計期間連結会計年度が三月を超える場合に、当該連結会計年度の期間を三月ごとに区分した期間(当該各期間のうち最後の期間を除く。)をいう。
(v)Quarterly Consolidated Accounting Period:in cases where a consolidated fiscal year exceeds three months, each three-month period within said consolidated fiscal year (excluding the last such period);
六四半期累計期間事業年度の開始の日から四半期会計期間の末日までの期間をいう。
(vi)Year to Date:the period from the day of commencement of a business year to the last day of a Quarterly Accounting Period;
七四半期連結累計期間連結会計年度の開始の日から四半期連結会計期間の末日までの期間をいう。
(vii)Consolidated Year to Date:the period from the day of commencement of a consolidated fiscal year to the last day of a Quarterly Consolidated Accounting Period;
八キャッシュ・フロー次号に規定する資金の増加又は減少をいう。
(viii)Cash Flow:any increase or decrease in the Funds defined in the following item;
九資金現金(当座預金、普通預金その他預金者が一定の期間を経ることなく引き出すことができる預金を含む。第七十五条及び第七十七条において同じ。)及び現金同等物(容易に換金することが可能であり、かつ、価値の変動のリスクが低い短期的な投資をいう。第七十五条及び第七十七条において同じ。)の合計額をいう。
(ix)Funds:the combined total of cash (including any current deposits, ordinary deposits, and other deposits which the depositor is able to withdraw without waiting for a certain period to elapse; the same shall apply in Articles 75 and 77) and Cash Equivalents (meaning short-term investments which can be easily converted into cash and which involve low risk of fluctuations in value; the same shall apply in Articles 75 and 77);
十デリバティブ取引財務諸表等規則第八条第十四項に規定する取引をいう。
(x)Derivative Transactions:the transactions defined in Article 8, paragraph (14) of the Ordinance on Financial Statements, etc. ;
十一売買目的有価証券財務諸表等規則第八条第二十項に規定する有価証券をいう。
(xi)Trading Securities:the securities defined in Article 8, paragraph (20) of the Ordinance on Financial Statements, etc. ;
十二満期保有目的の債券財務諸表等規則第八条第二十一項に規定する債券をいう。
(xii)Bonds Held to Maturity:the bonds defined in Article 8, paragraph (21) of the Ordinance on Financial Statements, etc. ;
十三その他有価証券財務諸表等規則第八条第二十二項に規定する有価証券をいう。
(xiii)Other Securities:the securities defined in Article 8, paragraph (22) of the Ordinance on Financial Statements, etc. ;
十四自己株式四半期財務諸表提出会社が保有する四半期財務諸表提出会社の株式をいう。
(xiv)Treasury Shares:shares of a Company Submitting Quarterly Financial Statements held by the Company Submitting Quarterly Financial Statements itself;
十五自社の株式四半期財務諸表提出会社の株式をいう。
(xv)Company's Own Shares:shares of a Company Submitting Quarterly Financial Statements;
十六自社株式オプション財務諸表等規則第八条第二十五項に規定する自社株式オプションをいう。
(xvi)Options on the Company's Own Shares:the options on the company's own shares defined in Article 8, paragraph (25) of the Ordinance on Financial Statements, etc. ;
十七ストック・オプション財務諸表等規則第八条第二十六項に規定するストック・オプションをいう。
(xvii)Stock Options:the stock options defined in Article 8, paragraph (26) of the Ordinance on Financial Statements, etc. ;
十八企業結合財務諸表等規則第八条第二十七項に規定する企業結合をいう。
(xviii)Business Combination:the business combination defined in Article 8, paragraph (27) of the Ordinance on Financial Statements, etc. ;
十九取得企業財務諸表等規則第八条第二十八項に規定する企業をいう。
(xix)Acquiring Enterprise:the enterprise defined in Article 8, paragraph (28) of the Ordinance on Financial Statements, etc. ;
二十被取得企業財務諸表等規則第八条第二十九項に規定する企業をいう。
(xx)Acquired Enterprise:the enterprise defined in Article 8, paragraph (29) of the Ordinance on Financial Statements, etc. ;
二十一結合企業財務諸表等規則第八条第三十一項に規定する企業をいう。
(xxi)Combiner:the enterprise defined in Article 8, paragraph (31) of the Ordinance on Financial Statements, etc. ;
二十二被結合企業財務諸表等規則第八条第三十二項に規定する企業をいう。
(xxii)Combinee:the enterprise defined in Article 8, paragraph (32) of the Ordinance on Financial Statements, etc. ;
二十三結合後企業財務諸表等規則第八条第三十三項に規定する企業をいう。
(xxiii)Combined Enterprise:the enterprise defined in Article 8, paragraph (33) of the Ordinance on Financial Statements, etc. ;
二十四結合当事企業財務諸表等規則第八条第三十四項に規定する企業をいう。
(xxiv)Constituent Enterprises:the enterprises defined in Article 8, paragraph (34) of the Ordinance on Financial Statements, etc. ;
二十五パーチェス法財務諸表等規則第八条第三十五項に規定する方法をいう。
(xxv)Purchase Method:the method defined in Article 8, paragraph (35) of the Ordinance on Financial Statements, etc. ;
二十六逆取得財務諸表等規則第八条第三十六項に規定する逆取得をいう。
(xxvi)Reverse Acquisition:the Reverse Acquisition defined in Article 8, paragraph (36) of the Ordinance on Financial Statements, etc. ;
二十七共通支配下の取引等財務諸表等規則第八条第三十七項に規定する共通支配下の取引等をいう。
(xxvii)Common Control Transaction, etc. :the common control transaction, etc. defined in Article 8, paragraph (37) of the Ordinance on Financial Statements, etc. ;
二十八事業分離財務諸表等規則第八条第三十八項に規定する事業分離をいう。
(xxviii)Business Divestiture:the business divestiture defined in Article 8, paragraph (38) of the Ordinance on Financial Statements, etc. ;
二十九分離元企業財務諸表等規則第八条第三十九項に規定する企業をいう。
(xxix)Divesting Enterprise:the enterprise defined in Article 8, paragraph (39) of the Ordinance on Financial Statements, etc. ;
三十分離先企業財務諸表等規則第八条第四十項に規定する企業をいう。
(xxx)Successor Enterprise:the enterprise defined in Article 8, paragraph (40) of the Ordinance on Financial Statements, etc. ;
三十一金融商品財務諸表等規則第八条第四十一項に規定する金融商品をいう。
(xxxi)Financial Instruments:the financial instruments defined in Article 8, paragraph (41) of the Ordinance on Financial Statements, etc. ; and
三十二資産除去債務財務諸表等規則第八条第四十二項に規定する資産除去債務をいう。
(xxxii)Asset Retirement Obligations:the asset retirement obligations defined in Article 8, paragraph (42) of the Ordinance on Financial Statements, etc.
(四半期財務諸表作成の一般原則)
(General Principles for Preparation of Quarterly Financial Statements)
第四条四半期財務諸表は、原則として財務諸表の作成に当たって適用される会計処理の原則及び手続に準拠して作成されなければならない。
Article 4(1)Quarterly Financial Statements shall be prepared in compliance with the accounting principles and procedures adopted for preparing Financial Statements, in principle.
2四半期財務諸表に係る四半期会計期間が属する事業年度の直前の事業年度(以下「前事業年度」という。)に係る財務諸表及び直前の四半期会計期間又は当該四半期会計期間における四半期累計期間に係る四半期財務諸表の作成のために採用した会計処理の原則及び手続は、正当な理由により変更を行う場合を除き、当四半期会計期間において継続して適用しなければならない。
(2)The accounting principles and procedures adopted for preparing Financial Statements for the business year immediately preceding the business year containing the Quarterly Accounting Period pertaining to the Quarterly Financial Statements (such immediately preceding business year shall hereinafter be referred to as the "Previous Business Year") and the accounting principles and procedures adopted for preparing Quarterly Financial Statements for the Year to Date as of the end of the immediately preceding Quarterly Accounting Period or as of the end of the relevant Quarterly Accounting Period shall be applied continuously in the current Quarterly Accounting Period, except in cases of making a change based on justifiable grounds.
3四半期財務諸表の表示方法は、正当な理由により変更を行う場合を除き、継続して適用しなければならない。
(3)The same presentation method of Quarterly Financial Statements shall be applied continuously, except in cases of making a change based on justifiable grounds.
(四半期財務諸表作成のための基本となる重要な事項等の変更に関する記載)
(Statement of Significant Matters That Serve as the Basis for Preparation of Quarterly Financial Statements)
第五条四半期財務諸表作成のために採用している会計処理の原則及び手続並びに表示方法その他四半期財務諸表作成のための基本となる重要な事項(財務諸表の作成に当たって適用されるものに準じて適用されているものをいう。)を変更した場合には、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を四半期キャッシュ・フロー計算書の次に記載しなければならない。
Article 5(1)In cases where any accounting principles and procedures and presentation methods adopted for preparation of Quarterly Financial Statements or any other Significant Matters That Serve as the Basis for Preparation of Quarterly Financial Statements (meaning significant matters that are applied in an equivalent manner as those applied in preparing Financial Statements) have been changed, the matters set forth in the following items for the respective cases set forth in those items shall be stated immediately after the quarterly cash flow statement:
一当事業年度に会計処理の原則及び手続を変更した場合その旨、変更の理由及び当該変更が四半期累計期間に係る四半期財務諸表に与えている影響額
(i)in cases where any accounting principles or procedures have been changed in the current business year:a statement to that effect, the reason for the change, and the amount of influence of said change on the Quarterly Financial Statements for the Year to Date;
二四半期財務諸表の表示方法を変更した場合その内容
(ii)in cases where any presentation methods of Quarterly Financial Statements have been changed:the details thereof; and
三四半期キャッシュ・フロー計算書における資金の範囲を変更した場合その旨、変更の理由及び当該変更が四半期キャッシュ・フロー計算書に与えている影響の内容
(iii)in cases where the scope of Funds in the quarterly cash flow statement has been changed:a statement to that effect, the reason for the change, and details of the influence of said change on the quarterly cash flow statement.
2当四半期会計期間(当事業年度の第二・四半期(事業年度における最初の四半期の次の四半期をいう。以下この項及び第二十二条の三第三項において同じ。)以降の四半期会計期間に限る。)において自発的に会計処理の原則及び手続について変更を行った場合には、前項第一号に定める事項の記載に加え、第二・四半期以降に変更した理由及び当該変更が直前の四半期会計期間における四半期累計期間に係る四半期財務諸表に与えている影響額を記載しなければならない。
(2)In cases where any accounting principles or procedures have been changed voluntarily in the current Quarterly Accounting Period (limited to a Quarterly Accounting Period in or after the Second Quarter (meaning the quarter immediately following the first quarter of the business year; hereinafter the same shall apply in this paragraph and Article 22-3, paragraph (3)) of the current business year), the reason for making the change in or after the Second Quarter and the amount of influence of said change on the Quarterly Financial Statements for the Year to Date as of the end of the immediately preceding Quarterly Accounting Period shall be stated in addition to the matters specified in item (i) of the preceding paragraph.
3前事業年度において自発的に会計処理の原則及び手続について変更を行っており、かつ、前事業年度の対応する四半期会計期間に係る四半期財務諸表の作成に当たっての会計処理の原則及び手続と当四半期会計期間に係る四半期財務諸表の作成に当たっての会計処理の原則及び手続との間に相違がみられる場合には、その旨並びに前事業年度の対応する四半期会計期間及び四半期累計期間への影響額を記載しなければならない。
(3)In cases where any accounting principles or procedures have been changed voluntarily in the Previous Business Year, and there is any difference between the accounting principles and procedures adopted for preparing the Quarterly Financial Statements for the corresponding Quarterly Accounting Period in the Previous Business Year and those adopted for preparing the Quarterly Financial Statements for the current Quarterly Accounting Period, a statement to that effect and the amount of influence on the corresponding Quarterly Accounting Period and Year to Date in the Previous Business Year shall be stated.
4前三項(第一項第二号及び第三号を除く。)の場合において、適時に、正確な影響額を算定することが困難な場合には、適当な方法による概算額を記載することができる。
(4)In the cases set forth in the preceding three paragraphs (excluding paragraph (1), items (ii) and (iii)), if it is difficult to calculate the accurate amount of influence in a timely manner, an estimated amount obtained by an appropriate method may be stated.
5前三項の規定にかかわらず、第二項及び第三項の場合において、影響額を算定することが困難な場合には、影響額の記載に代えて、その旨及びその理由を記載することができる。
(5)Notwithstanding the provisions of the preceding three paragraphs, if it is difficult to calculate the amount of influence in the cases set forth in paragraphs (2) and (3), a statement to that effect and the reason therefor may be stated in lieu of stating the amount of influence.
(簡便な会計処理に関する記載)
(Statement on a Simple Accounting Method)
第六条四半期財務諸表作成のために、一般に公正妥当と認められる企業会計の基準に従い、簡便な会計処理を適用した場合には、その旨及びその内容を前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、重要性が乏しい場合には、記載を省略することができる。
Article 6In cases where a simple accounting method has been applied, in compliance with business accounting standards that are generally accepted as fair and appropriate, for preparing Quarterly Financial Statements, a statement to that effect and the details thereof shall be stated immediately after the statements under the provisions of the preceding Article; provided, however, that the statements may be omitted in cases where they have little significance.
(四半期財務諸表の作成に特有の会計処理に関する記載)
(Statement on an Accounting Method Specific to Preparation of Quarterly Financial Statements)
第七条一般に公正妥当と認められる企業会計の基準に従い、四半期財務諸表の作成に特有の会計処理を適用した場合には、その旨及びその内容を前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、重要性が乏しい場合には、記載を省略することができる。
Article 7In cases where an accounting method specific to preparation of Quarterly Financial Statements has been applied in compliance with business accounting standards that are generally accepted as fair and appropriate, a statement to that effect and the details thereof shall be stated immediately after the statements under the provision of the preceding Article; provided, however, that the statements may be omitted in cases where they have little significance.
(重要な後発事象の注記)
(Notes on Significant Post-Balance Sheet Events)
第八条四半期貸借対照表日後、四半期財務諸表提出会社の当該四半期財務諸表に係る四半期会計期間が属する事業年度(当該四半期会計期間における四半期累計期間を除く。)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(第七十条第四項において「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。
Article 8If any events that exert a significant influence on the financial position, operating results and Cash Flow conditions of a Company Submitting Quarterly Financial Statements in and/or after the business year containing the Quarterly Accounting Period pertaining to the relevant Quarterly Financial Statements (excluding the Year to Date as of the end of the relevant Quarterly Accounting Period) occur after the quarterly balance sheet date (such events shall be referred to as "Significant Post-Balance Sheet Events" in Article 70, paragraph (4)), said events shall be stated in the notes.
(金融商品に関する注記)
(Notes on Financial Instruments)
第八条の二金融商品については、当該金融商品に関する四半期貸借対照表の科目ごとに、会社の事業の運営において重要なものとなっており、かつ、四半期貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、四半期貸借対照表の科目ごとの四半期貸借対照表日における四半期貸借対照表計上額、時価及び当該四半期貸借対照表計上額と当該時価との差額並びに当該時価の算定方法を注記しなければならない。ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。
Article 8-2(1)For each account title of a quarterly balance sheet concerning Financial Instruments, if said Financial Instruments are significant for the operation of business of the company and there has been a substantial fluctuation in the amount reported on the quarterly balance sheet or any other amount as compared to the last day of the Previous Business Year, the amount reported on the quarterly balance sheet, the market price, and the difference between said amount reported on the quarterly balance sheet and said market price, as of the quarterly balance sheet date, and the calculation method for the market price shall be stated in the notes for each account title of the quarterly balance sheet; provided, however, that in cases where it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be stated.
2前項の規定にかかわらず、四半期貸借対照表日における時価を算定することが困難な場合には、同項に定める事項に代えて、その旨、その理由、当該金融商品の概要及び四半期貸借対照表計上額を記載することができる。
(2)Notwithstanding the provision of the preceding paragraph, if it is difficult to calculate the market price as of the quarterly balance sheet date, a statement to that effect, the reason therefor, the outline of said Financial Instruments, and the amount reported on the quarterly balance sheet may be stated in lieu of the matters specified in that paragraph.
(有価証券に関する注記)
(Notes on Securities)
第九条前条に定める事項のほか、有価証券(次の各号に掲げる有価証券に限る。)については、当該有価証券が会社の事業の運営において重要なものとなっており、かつ、当該有価証券の四半期貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、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、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。
Article 9(1)In addition to the matters specified in the preceding Article, with regard to securities (limited to the securities set forth in the following items), if said securities are significant for the operation of business of the company and there has been a substantial fluctuation in the amount reported on the quarterly balance sheet or any other amount of said securities as compared to the last day of the Previous Business Year, 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 in cases where it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be stated:
一満期保有目的の債券で時価のあるもの次に掲げる事項
(i)Bonds Held to Maturity that have a market price:the following matters:
イ四半期貸借対照表日における四半期貸借対照表計上額
(a)the amount reported on the quarterly balance sheet as of the quarterly balance sheet date;
ロ四半期貸借対照表日における時価
(b)the market price as of the quarterly balance sheet date; and
ハ四半期貸借対照表日における四半期貸借対照表計上額と時価との差額
(c)the difference between the amount reported on the quarterly balance sheet and the market price as of the quarterly balance sheet date; and
二その他有価証券で時価のあるもの株式、債券その他の有価証券の種類ごとの次に掲げる事項
(ii)Other Securities that have a market price:the following matters for each class of shares, bonds and any other securities:
イ取得原価
(a)the acquisition cost;
ロ四半期貸借対照表日における四半期貸借対照表計上額
(b)the amount reported on the quarterly balance sheet as of the quarterly balance sheet date; and
ハ四半期貸借対照表日における四半期貸借対照表計上額と取得原価との差額
(c)the difference between the amount reported on the quarterly balance sheet as of the quarterly balance sheet date and the acquisition cost.
2当四半期会計期間において、財務諸表等規則第八条の七第三項各号に定める事項に関して、前事業年度の末日に比して重要な変更又は著しい変動が認められる場合には、その内容を注記しなければならない。
(2)In cases where, during the current Quarterly Accounting Period, there has been any significant change or substantial fluctuation in the matters specified in the items of paragraph (3) of Article 8-7 of the Ordinance on Financial Statements, etc. as compared to the last day of the Previous Business Year, the details thereof shall be stated in the notes.
(デリバティブ取引に関する注記)
(Notes on Derivative Transactions)
第十条第八条の二に定める事項のほか、デリバティブ取引(ヘッジ会計が適用されているものを除くことができる。)については、当該取引が会社の事業の運営において重要なものとなっており、かつ、当該取引の契約額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、通貨、金利、株式、債券及び商品その他の取引の対象物の種類ごとの四半期貸借対照表日における契約額又は契約において定められた元本相当額、時価及び評価損益を注記しなければならない。ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。
Article 10(1)In addition to the matters specified in Article 8-2, with regard to Derivative Transactions (those to which Hedge Accounting is applied may be excluded), if said transactions are significant for the operation of business of the company and there has been a substantial fluctuation in the contract amount or any other amount of said transactions as compared to the last day of the Previous Business Year, the contract amount or the principal equivalent amount specified in the contract, the market price, and valuation gain or loss as of the quarterly balance sheet date shall be stated in the notes, by type of currencies, money rates, shares, bonds, commodities and any other subject matter of transactions; provided, however, that in cases where it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be stated.
2前項に定める事項は、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その他の取引の種類に区分して記載しなければならない。
(2)The matters specified in the preceding paragraph shall be stated by categorizing them into futures transactions, options transactions, forward transactions, swap transactions and any other Derivative Transactions, or any other types of transactions.
(税効果会計の適用)
(Application of Tax Effect Accounting)
第十一条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(四半期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四半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。)を適用して四半期財務諸表を作成しなければならない。
Article 11With regard to 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."), Quarterly 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 quarterly balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of quarterly net profit 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).
(持分法損益等の注記)
(Notes on Profit or Loss, etc. under the Equity Method)
第十二条関連会社(財務諸表等規則第八条第五項及び第六項の規定により四半期連結財務諸表提出会社の関連会社とされる者をいう。以下この項において同じ。)を有している場合には、当該関連会社に対する投資の金額並びに当該投資に対して持分法(連結財務諸表の用語、様式及び作成方法に関する規則(昭和五十一年大蔵省令第二十八号)第二条第八号に規定する方法をいう。)を適用した場合の投資の金額及び投資利益又は投資損失の金額を注記しなければならない。ただし、損益及び利益剰余金その他の項目からみて重要性の乏しい関連会社を除外することができる。
Article 12(1)In cases where there is any Affiliated Company (meaning an entity that is regarded as an affiliated company of a company submitting Quarterly Consolidated Financial Statements pursuant to the provisions of Article 8, paragraphs (5) and (6) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this paragraph), the amount of investment in the Affiliated Company, the amount of investment in the case where the Equity Method (meaning the method defined in Article 2, item (viii) of the Ordinance on Terminology, Forms, and Preparation Methods of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976)) is applied to said investment, and the amount of investment return or investment loss shall be stated in the notes; provided, however, that any Affiliated Company that has little significance in terms of the profit or loss and the retained earnings and any other items may be excluded.
2開示対象特別目的会社(財務諸表等規則第八条の九第二号に規定する開示対象特別目的会社をいう。以下この項において同じ。)がある場合において、前事業年度末における開示対象特別目的会社の概要、開示対象特別目的会社との取引の概要及び取引金額その他の重要な事項に係る記載と比較して重要な変更又は著しい変動が認められるときは、その内容を注記しなければならない。
(2)In cases where there is any Special Purpose Company Subject to Disclosure (meaning the special purpose company subject to disclosure defined in Article 8-9, item (ii) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this paragraph), if there has been any significant change or substantial fluctuations in the outline of the Special Purpose Company Subject to Disclosure, the outline of transactions with the Special Purpose Company Subject to Disclosure, the transaction amount, and any other significant matters as compared to such statements as of the end of the Previous Business Year, the details thereof shall be stated in the notes.
(ストック・オプション、自社株式オプション又は自社の株式の付与又は交付に関する注記)
(Notes on Grant or Issuance of Stock Options, Options on the Company's Own Shares or Company's Own Shares)
第十三条ストック・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おり、四半期財務諸表への影響額に重要性がある場合には、次の各号に掲げる場合に応じ、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、適時に、正確な金額を算定することが困難な場合には、影響の概算額を記載することができる。
Article 13In cases where Stock Options or Options on the Company's Own Shares have been granted or the Company's Own Shares have been issued, if the amount of influence on the Quarterly Financial Statements is significant, the matters specified in the following items for the respective cases set forth in those items shall be stated in the notes; provided, however, that in cases where it is difficult to calculate the accurate amount in a timely manner, an estimated amount of influence may be stated:
一役務の提供を受けた場合には、四半期会計期間における費用計上額及び科目名
(i)in the case of having received an offer of service, the amount reported as expenses for the Quarterly Accounting Period and the account title thereof;
二財貨を取得した場合には、その取引における当初の資産計上額又は費用計上額及び科目名
(ii)in the case of having acquired goods, the initial amount reported as assets or amount reported as expenses for such transaction, and the account title thereof; and
三権利不行使による失効が生じた場合には、利益として計上した額
(iii)in cases where unexercised Stock Options have been forfeited, the amount reported as profit.
(ストック・オプションに関する注記)
(Notes on Stock Options)
第十四条前条の規定のほか、当四半期会計期間においてストック・オプションを付与した場合には、当該ストック・オプションについて、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、重要性が乏しい場合には、注記を省略することができる。
Article 14(1)In addition to the provision of the preceding Article, if any Stock Options have been granted during the current Quarterly Accounting Period, the following matters shall be stated in the notes with regard to said Stock Options; provided, however, that the notes may be omitted in cases where they have little significance:
一付与対象者の役員、従業員などの区分ごとの人数
(i)the number of persons subject to grants, by category such as Officers and workers;
二株式の種類別のストック・オプションの付与数
(ii)the number of Stock Options granted by class of shares:
三付与日
(iii)the grant date;
四権利確定条件(権利確定条件が付されていない場合にはその旨)
(iv)vesting conditions (if there are no vesting conditions, a statement to that effect);
五対象勤務期間(対象勤務期間の定めがない場合にはその旨)
(v)the requisite service period (if there is no requisite service period, a statement to that effect);
六権利行使期間
(vi)the exercise period;
七権利行使価格
(vii)the exercise price; and
八付与日における公正な評価単価
(viii)the fair unit value as of the grant date.
2当四半期会計期間においてストック・オプションの条件変更を行った場合には、その変更内容を注記しなければならない。ただし、変更内容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。
(2)In cases where the conditions of Stock Options have been changed during the current Quarterly Accounting Period, the details of such change shall be stated in the notes; provided, however, that in cases where the details of such change have little significance, the notes may be omitted.
(取得による企業結合が行われた場合の注記)
(Notes in Cases Where a Business Combination through Acquisition Was Implemented)
第十五条当四半期会計期間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(次条第一項に定める場合を除く。)には、次に掲げる事項を注記しなければならない。ただし、当該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。
Article 15(1)In cases where a Business Combination has been carried out during the current Quarterly Accounting Period (excluding the cases specified in paragraph (1) of the following Article), the following matters shall be stated in the notes; provided, however, that the notes may be omitted in cases where the transaction pertaining to said Business Combination has little significance:
一企業結合の概要
(i)the outline of the Business Combination;
二四半期会計期間及び四半期累計期間に係る四半期損益計算書に含まれる被取得企業又は取得した事業の業績の期間
(ii)the period of performance of the Acquired Enterprise or the acquired business included in the Quarterly Financial Statements for the Quarterly Accounting Period and the Year to Date;
三被取得企業又は取得した事業の取得原価及びその内訳
(iii)the acquisition cost for the Acquired Enterprise or the acquired business, and the breakdown thereof;
四取得の対価として株式を交付した場合には、株式の種類別の交換比率及びその算定方法並びに交付又は交付予定の株式数
(iv)in cases where shares have been delivered as the consideration for acquisition, the exchange ratio and the calculation method thereof, and the number of shares delivered or to be delivered by class of shares;
五発生したのれんの金額、発生原因、償却方法及び償却期間又は負ののれん発生益の金額及び発生原因
(v)the amount of goodwill that occurred, the cause for the occurrence, the amortization method, and the amortization period, or the amount of gain from negative goodwill and the cause for the occurrence;
六前号に掲げる発生したのれんの金額又は負ののれん発生益の金額が暫定的に算定された金額である場合には、その旨
(vi)in cases where the amount of goodwill that occurred or the amount of gain from negative goodwill set forth in the preceding item is a provisionally calculated amount, a statement to that effect; and
七当該企業結合が当事業年度の開始の日に完了したと仮定した場合における四半期累計期間に係る四半期損益計算書に及ぼす影響の概算額
(vii)the estimated amount of influence that would be exerted on the quarterly profit and loss statement for the Year to Date if the Business Combination is assumed to have been completed on the day of commencement of the current business year.
2前項ただし書の規定にかかわらず、当四半期会計期間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、当四半期会計期間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六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 proviso to the preceding paragraph, in cases where, despite the little significance of the transactions pertaining to individual Business Combinations during the current Quarterly Accounting Period, the transactions pertaining to multiple Business Combinations during the current Quarterly Accounting Period have significance as a whole, the matters set forth in item (i) and items (iii) to (vi) inclusive of that paragraph shall be stated in the notes for the transactions pertaining to such Business Combinations as a whole.
3第一項第七号の場合において、影響の概算額を算定することが困難なときは、影響の概算額の記載に代えて、その旨及びその理由を記載することができる。
(3)In the case set forth in paragraph (1), item (vii), if it is difficult to calculate the estimated amount of influence, a statement to that effect and the reason therefor may be stated in lieu of stating the estimated amount of influence.
4第一項第七号の場合において、当該注記が監査証明を受けていないときは、その旨を記載しなければならない。
(4)In the case set forth in paragraph (1), item (vii), if said notes have yet to receive an audit certification, a statement to that effect shall be made.
(逆取得となる企業結合が行われた場合の注記)
(Notes in Cases Where a Business Combination Resulting in Reverse Acquisition Was Implemented)
第十六条当四半期会計期間において逆取得となる企業結合が行われた場合には、前条第一項第一号から第六号までに掲げる事項に準ずる事項並びに当該企業結合にパーチェス法を適用したとしたときに四半期貸借対照表及び四半期損益計算書に及ぼす影響の概算額を注記しなければならない。
Article 16(1)In cases where a Business Combination resulting in Reverse Acquisition has been carried out during the current Quarterly Accounting Period, the matters equivalent to the matters set forth in items (i) to (vi) inclusive of paragraph (1) of the preceding Article and the amount of influence that would be exerted on the quarterly balance sheet and the quarterly profit and loss statement if the Purchase Method is assumed to have been applied to said Business Combination shall be stated in the notes.
2前項の規定により注記を行った場合は、企業結合が行われた四半期会計期間の翌四半期会計期間以降においても、影響の概算額の重要性が乏しくなった場合を除き、継続的に注記しなければならない。
(2)In cases where the notes have been made pursuant to the provision of the preceding paragraph, such notes shall continue to be made in and after the Quarterly Accounting Period following the Quarterly Accounting Period in which the Business Combination was carried out unless the estimated amount of influence loses significance.
3前二項の規定にかかわらず、財務諸表等規則第八条の十八第三項第二号又は第三号に掲げる企業結合において、同項第二号又は第三号に定める企業が連結財務諸表を作成している場合には、記載することを要しない。この場合には、その旨を記載しなければならない。
(3)Notwithstanding the provisions of the preceding two paragraphs, in Business Combinations set forth in Article 8-18, paragraph (3), item (ii) or (iii) of the Ordinance on Financial Statements, etc. , the notes shall not be required to be stated in cases where the enterprise specified in item (ii) or (iii) of that paragraph prepares Consolidated Financial Statements;in this case, a statement to that effect shall be set down in the notes.
(共通支配下の取引等の注記)
(Notes on Common Control Transaction, etc.)
第十七条当四半期会計期間において共通支配下の取引等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 17(1)In cases where a Common Control Transaction, etc. has been carried out during the current Quarterly Accounting Period, the following matters shall be stated in the notes:
一取引の概要
(i)the outline of the transaction;
二実施した会計処理の概要
(ii)the outline of the accounting implemented; and
三子会社株式を追加取得した場合には、第十五条第一項第三号から第五号までに掲げる事項に準ずる事項
(iii)in the case of having additionally acquired Subsidiary Company shares, the matters equivalent to those set forth in Article 15 (1), items (iii) to (v) inclusive.
2前項の規定にかかわらず、共通支配下の取引等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、当四半期会計期間における個々の共通支配下の取引等に重要性は乏しいが、当四半期会計期間における複数の共通支配下の取引等全体に重要性がある場合には、同項各号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 Common Control Transaction, etc. has little significance; provided, however, that in cases where, despite the little significance of individual Common Control Transactions, etc. during the current Quarterly Accounting Period, the multiple Common Control Transactions, etc. during the current Quarterly Accounting Period have significance as a whole, the matters set forth in the items of that paragraph shall be stated in the notes for the transactions pertaining to such Business Combinations as a whole.
3子会社(財務諸表等規則第八条第三項に規定する子会社をいう。以下この項において同じ。)が親会社(同項に規定する親会社をいう。以下この項において同じ。)を吸収合併した場合で、子会社が四半期連結財務諸表を作成していないときは、親会社が子会社を吸収合併したものとした場合の四半期貸借対照表及び当四半期会計期間における四半期累計期間に係る四半期損益計算書に及ぼす影響の概算額を注記しなければならない。
(3)In cases where a Subsidiary Company (meaning the subsidiary company defined in Article 8, paragraph (3) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this paragraph) has absorbed its Parent Company (meaning the parent company defined in that paragraph; hereinafter the same shall apply in this paragraph) through an absorption-type merger, if the Subsidiary Company does not prepare Quarterly Consolidated Financial Statements, the estimated amount of influence that would have been exerted on the quarterly balance sheet and the quarterly profit and loss statement for the Year to Date as of the end of the current Quarterly Accounting Period in the case of assuming that the Parent Company has absorbed the Subsidiary Company through an absorption-type merger shall be stated in the notes.
4前項の規定により注記を行った場合は、企業結合が行われた四半期会計期間の翌四半期会計期間以降においても、影響の概算額の重要性が乏しくなった場合を除き、注記しなければならない。
(4)(2) In cases where the notes have been made pursuant to the provision of the preceding paragraph, such notes shall be made in and after the Quarterly Accounting Period following the Quarterly Accounting Period in which the Business Combination was carried out unless the estimated amount of influence loses significance.
(共同支配企業の形成の注記)
(Notes on Formation of Jointly Controlled Enterprises)
第十八条当四半期会計期間において共同支配企業の形成(財務諸表等規則第八条の二十二第一項に規定する共同支配企業の形成をいう。以下この条及び次条第一項において同じ。)を行った場合には、前条第一項第一号及び第二号に掲げる事項に準ずる事項を記載しなければならない。この場合において、同項第一号に掲げる事項に準ずる事項を記載するときは、企業結合を共同支配企業の形成と判定した理由を記載しなければならない。
Article 18(1)In cases where a Formation of a Jointly Controlled Enterprise (meaning a Formation of a Jointly Controlled Enterprise defined in Article 8-22, paragraph (1) of the Ordinance on Financial Statements, etc.; hereinafter the same shall apply in this Article and paragraph (1) of the following Article) has been carried out during the current Quarterly Accounting Period, the matters equivalent to those set forth in items (i) and (ii) of paragraph (1) of the preceding Article shall be stated.In this case, if the matters equivalent to the matters set forth in item (i) of that paragraph are stated, the reason for determining said Business Combination to be a Formation of a Jointly Controlled Enterprise shall be stated.
2前項の規定にかかわらず、共同支配企業の形成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、当四半期会計期間における個々の共同支配企業の形成に係る取引に重要性は乏しいが、当四半期会計期間における複数の共同支配企業の形成に係る取引全体に重要性がある場合には、同項に定め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 Formation of a Jointly Controlled Enterprise has little significance; provided, however, that in cases where, despite the little significance of the transactions pertaining to individual Formations of a Jointly Controlled Enterprise during the current Quarterly Accounting Period, the transactions pertaining to multiple Formations of a Jointly Controlled Enterprise during the Quarterly Accounting Period have significance as a whole, the matters set forth in that paragraph shall be stated in the notes for the transactions pertaining to such Business Combinations as a whole.
(事業分離における分離元企業の注記)
(Notes by Divesting Enterprise in Business Divestitures)
第十九条当四半期会計期間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、次に掲げる事項を注記しなければならない。
Article 19(1)In cases where a significant Business Divestiture has been carried out during the current Quarterly Accounting Period, and said Business Divestiture is neither categorized as a Common Control Transaction, etc. nor formation of a Jointly Controlled Enterprise, Divesting Enterprise shall state the following matters in the notes:
一事業分離の概要
(i)the outline of the Business Divestiture;
二実施した会計処理の概要としてイ又はロに定める事項
(ii)the matters specified in sub-item (a) or (b) as the outline of the accounting implemented:
イ移転損益を認識した場合には、その金額、移転した事業に係る資産及び負債の適正な帳簿価額並びにその主な内訳
(a)in the case of having recognized any gain or loss on transfer, the amount thereof, the fair book values of the assets and liabilities pertaining to the transferred business, and the major breakdown thereof; or
ロ移転損益を認識しなかった場合には、その旨、受取対価の種類、移転した事業に係る資産及び負債の適正な帳簿価額並びにその主な内訳
(b)in the case of not having recognized any gain or loss on transfer, a statement to that effect, the type of consideration received, the fair book values of the assets and liabilities pertaining to the transferred business, and the major breakdown thereof;
三分離した事業が含まれていた報告セグメント(第二十二条の三第一項に規定する報告セグメントをいう。)の名称
(iii)the name of the Reporting Segment (meaning a Reporting Segment prescribed in Article 22-3, paragraph (1)) in which the divested business was included;
四四半期会計期間及び四半期累計期間に係る四半期損益計算書に計上されている分離した事業に係る損益の概算額
(iv)the estimated amount of profit or loss pertaining to the divested business, which is reported on the quarterly profit and loss statement for the Quarterly Accounting Period and the Year to Date; and
五移転損益を認識した事業分離において分離先企業の株式を子会社株式又は関連会社株式として保有する以外に、継続的関与がある場合には、当該継続的関与の概要
(v)if, for a Business Divestiture for which a gain or loss on transfer has been recognized, there is any continuing involvement other than holding Successor Enterprise shares as Subsidiary Company shares or Affiliated Company shares, the outline of such continuing involvement.
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当四半期会計期間における個々の事業分離に係る取引に重要性は乏しいが、当四半期会計期間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 Divestitures during the current Quarterly Accounting Period, the transactions pertaining to multiple Business Divestitures during the current Quarterly Accounting Period 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 Divestitures as a whole.
(事業分離における分離先企業の注記)
(Notes by Successor Enterprise in Business Divestitures)
第二十条分離先企業は、事業分離が企業結合に該当しない場合は、次に掲げる事項を注記しなければならない。
Article 20In cases where a Business Divestiture is not categorized as a Business Combination, the Successor Enterprise shall state the following matters in the notes:
一取引の概要
(i)the outline of the transaction;
二実施した会計処理の概要
(ii)the outline of the accounting implemented; and
三分離元企業から引き継いだ資産、負債及び純資産の内訳
(iii)the breakdown of the assets, liabilities and net assets succeeded from the Divesting Enterprise.
(継続企業の前提に関する注記)
(Notes on Going Concern Assumption)
第二十一条四半期貸借対照表日において、企業が将来にわたって事業活動を継続するとの前提(以下「継続企業の前提」という。)に重要な疑義を生じさせるような事象又は状況が存在する場合であって、当該事象又は状況を解消し、又は改善するための対応をしてもなお継続企業の前提に関する重要な不確実性が認められるときは、次に掲げる事項を注記しなければならない。ただし、四半期貸借対照表日後において、当該重要な不確実性が認められなくなった場合は、注記することを要しない。
Article 21If, in cases where, as of the quarterly balance sheet date, there is an event or circumstance that would raise significant doubt about an assumption that the company will stay in business in the future (hereinafter referred to as the "Going Concern Assumption"), significant uncertainty on the Going Concern Assumption is still recognized even after measures for eliminating or improving said event or circumstance are taken, the following matters shall be stated in the notes; provided, however, that in cases where said significant uncertainty ceases to be recognized after the quarterly balance sheet date, they shall not be required to be stated:
一当該事象又は状況が存在する旨及びその内容
(i)a statement to the effect that said event or circumstance exists, and details thereof;
二当該事象又は状況を解消し、又は改善するための対応策
(ii)the response measures for eliminating or improving said event or circumstance;
三当該重要な不確実性が認められる旨及びその理由
(iii)a statement to the effect that said significant uncertainty is recognized and the reason therefor; and
四当該重要な不確実性の影響を四半期財務諸表に反映しているか否かの別
(iv)whether or not the influence of said significant uncertainty is reflected in the Quarterly Financial Statements.
(追加情報の注記)
(Notes on Additional Information)
第二十二条この規則において特に定める注記のほか、四半期財務諸表提出会社の利害関係人が、四半期財務諸表に係る四半期会計期間が属する事業年度に関する会社の財政状態、経営成績及びキャッシュ・フローの状況について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 22In 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 Quarterly Financial Statements to make adequate judgments on the financial position, operating results and Cash Flow conditions of the company for the business year containing the Quarterly Accounting Period pertaining to the Quarterly Financial Statements, said matters shall be stated in the notes.
(資産除去債務に関する注記)
(Notes on Asset Retirement Obligations)
第二十二条の二資産除去債務については、当該資産除去債務が会社の事業の運営において重要なものとなっており、かつ、当該資産除去債務の四半期貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、次の各号に掲げる事項を注記しなければならない。
Article 22-2(1)With regard to Asset Retirement Obligations, if said Asset Retirement Obligations are significant for the operation of business of the company and there has been a substantial fluctuation in the amount reported on the quarterly balance sheet or any other amount of said Asset Retirement Obligations as compared to the last day of the Previous Business Year, the following matters shall be stated in the notes:
一変動の内容
(i)the details of such fluctuation; and
二当四半期累計期間における資産除去債務の総額の増減
(ii)the increase or decrease in the total amount of Asset Retirement Obligations during the current Year to Date.
2前項の規定にかかわらず、資産除去債務のうち四半期貸借対照表に計上していないものがある場合には、同項各号に掲げる事項に代えて、その旨、その理由及び当該資産除去債務の概要を記載しなければならない。
(2)Notwithstanding the provision of the preceding paragraph, in cases where any Asset Retirement Obligations are not reported on the quarterly balance sheet, a statement to that effect, the reason therefor, and the outline of said Asset Retirement Obligations shall be stated in lieu of the matters set forth in the items of that paragraph.
(セグメント情報等の注記)
(Notes on Segment Information, etc.)
第二十二条の三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 22-3(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:
一報告セグメントごとの売上高及び利益又は損失の金額
(i)the amounts of the net sales and profit or loss for each Reporting Segment;
二前号に掲げる利益又は損失の金額の合計額と当該項目に相当する科目ごとの四半期損益計算書計上額との差額及び当該差額の主な内容
(ii)the difference between the total amount of profits or losses set forth in the preceding item and the amount reported on the quarterly profit and loss statement for each accounting title equivalent to said item and the main contents of said difference; and
三報告セグメントごとの資産の金額が変動する要因となった事象の概要(前事業年度の末日に比して著しい変動が認められる場合に限る。)
(iii)the outline of the event that served as the cause for fluctuations in the amount of assets for each Reporting Segment (limited to cases where a substantial fluctuation is found as compared to the last day of the Previous Business Year).
2当四半期会計期間(当該事業年度に属する四半期会計期間のうち当四半期会計期間前のものを含む。)において報告セグメントの変更又は報告セグメントに係る利益若しくは損失の金額の算定方法(次項及び第四項において「報告セグメントに係る算定方法」という。)の重要な変更があった場合には、その内容を注記しなければならない。
(2)In cases where there has been any change in Reporting Segments or any significant change in the calculation method of an amount of profit or loss pertaining to Reporting Segments (referred to as the "Calculation Method Pertaining to Reporting Segments" in the following paragraph and paragraph (4)) during the current Quarterly Accounting Period (including any Quarterly Accounting Periods within the relevant business year prior to the current Quarterly Accounting Period), the contents thereof shall be stated in the notes.
3当該事業年度の第二・四半期以降の四半期会計期間において報告セグメントの変更又は報告セグメントに係る算定方法の重要な変更があった場合には、前項の規定により行った注記に加え、第二・四半期以降に変更した理由を注記しなければならない。
(3)In cases where there has been any change in Reporting Segments or any significant change in the Calculation Method Pertaining to Reporting Segments during any Quarterly Accounting Period in or after the Second Quarter of the relevant business year, the reason for changing it in or after the Second Quarter shall be set down in the notes in addition to the notes made pursuant to the provision of the preceding paragraph.
4前事業年度において報告セグメントの変更又は報告セグメントに係る算定方法の重要な変更があり、かつ、前事業年度の対応する四半期会計期間における報告セグメント又は報告セグメントに係る算定方法と当四半期会計期間におけるこれらの事項との間に相違がみられる場合には、その旨並びに前事業年度の対応する四半期累計期間に係る第一項第一号及び第二号に掲げる金額(当四半期会計期間における報告セグメント及び報告セグメントに係る算定方法に基づいて算定したものに限る。)を注記しなければならない。
(4)In cases where there has been any change in Reporting Segments or any significant change in the Calculation Method Pertaining to Reporting Segments during the Previous Business Year and any difference is observed between the Reporting Segments or the Calculation Method Pertaining to Reporting Segments during the corresponding Quarterly Accounting Period in the Previous Business Year and those matters during the current Quarterly Accounting Period, a statement to that effect and the amounts set forth in paragraph (1), items (i) and (ii) pertaining to the corresponding Year to Date in the Previous Business Year (limited to such amounts calculated on the basis of the Reporting Segments and the Calculation Method Pertaining to Reporting Segments during the current Quarterly Accounting Period) shall be stated in the notes.
5前項の場合において、正確な金額を算定することが困難なときは、同項に規定する金額に代えて、適当な方法による概算額を注記することができる。ただし、金額を算定することが困難な場合には、同項に規定する金額に代えて、その旨及びその理由を注記することができる。
(5)If, in the cases set forth in the preceding paragraph, it is difficult to calculate an accurate amount, an amount estimated by an appropriate method may be noted in lieu of the amount prescribed in that paragraph; provided, however, that in cases where it is difficult to calculate an amount, a statement to that effect and the reason therefor may be stated in lieu of the amount prescribed in that paragraph.
6当四半期会計期間において、固定資産に係る重要な減損損失を認識した場合、のれんの金額に重要な変動が生じた場合又は重要な負ののれん発生益を認識した場合には、報告セグメントごとにその概要を注記しなければならない。
(6)In cases where a significant impairment loss pertaining to fixed assets has been recognized, where there has been a significant change in the amount of goodwill or where a significant gain from negative goodwill has been recognized during the current Quarterly Accounting Period, the outline thereof shall be stated in the notes for each Reporting Segment.
(賃貸等不動産に関する注記)
(Notes on Rental, etc. Real Properties)
第二十二条の四賃貸等不動産(財務諸表等規則第八条の三十第一項に規定する賃貸等不動産をいう。)については、当該賃貸等不動産の四半期貸借対照表計上額その他の金額に前事業年度の末日に比して著しい変動が認められる場合には、四半期貸借対照表日における当該賃貸等不動産の時価及び四半期貸借対照表計上額を注記しなければならない。
Article 22-4With regard to any Rental, etc. Real Property (meaning a Rental, etc. Real Property prescribed in Article 8-30, paragraph (1) of the Ordinance on Financial Statements, etc.), in cases where a substantial change is found in the amount reported in any quarterly balance sheet or any other amount for said Rental, etc. Real Property as compared to the last day of the Previous Business Year, the market price of said Rental, etc. Real Property as of the quarterly balance sheet date and the amount reported in the quarterly balance sheet shall be stated in the notes.
(注記の方法)
(Noting Method)
第二十三条この規則の規定により記載すべき注記は、脚注(当該注記に係る事項が記載されている四半期財務諸表中の表又は計算書の末尾に記載することをいう。第八十七条において同じ。)として記載することが適当と認められるものを除き、第五条から第七条まで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、これらの規定により記載した事項と関係がある事項については、これと併せて記載することができる。
Article 23(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 5 to 7 inclusive, except for those that are found appropriate to be stated as Footnotes (meaning the stating of notes at the end of the table or account statement contained in the Quarterly Financial Statements in which the matters pertaining to said notes are stated; the same shall apply in Article 87); provided, however, that matters related to the matters that are stated pursuant to the provisions of Articles 5 to 7 may be stated together therewith.
2第二十一条の規定による注記は、前項の規定にかかわらず、四半期キャッシュ・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五条から第七条までの規定による記載は、これらの規定にかかわらず、第二十一条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 21 shall be stated immediately after the quarterly cash flow statement.In this case, notwithstanding the provisions of Articles 5 to 7, the matters stated under these provisions shall be stated immediately after the notes under the provision of Article 21.
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って、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.
(金額の表示の単位)
(Units for Presenting Amounts)
第二十四条四半期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って表示するものとする。
Article 24The amounts for the account titles and any other matters contained in Quarterly Financial Statements shall be presented in units of million yen or thousand yen.
第二章 四半期貸借対照表
Chapter II Quarterly Balance Sheet
第一節 総則
Section 1 General Provisions
(四半期貸借対照表の記載方法)
(Method for Presenting a Quarterly Balance Sheet)
第二十五条四半期貸借対照表の記載方法は、この章の定めるところによる。
Article 25(1)The method for presenting a quarterly balance sheet shall be in accordance with the provisions of this Chapter.
2四半期貸借対照表は、様式第二号により記載するものとする。
(2)A quarterly balance sheet shall be presented by using Form No. 2.
(資産、負債及び純資産の分類記載)
(Classification into Assets, Liabilities and Net Assets)
第二十六条資産、負債及び純資産は、それぞれ資産の部、負債の部及び純資産の部に分類して記載しなければならない。
Article 26Assets, liabilities and net assets shall be stated by respectively classifying them into the assets section, liabilities section, and net assets section.
(科目の記載の配列)
(Arrangement of Account Titles)
第二十七条資産及び負債の科目の記載の配列は、流動性配列法によるものとする。
Article 27The account titles of assets and liabilities shall be arranged by using the method of current arrangement.
第二節 資産
Section 2 Assets
(資産の分類)
(Classification of Assets)
第二十八条資産は、流動資産、固定資産及び繰延資産に分類し、更に、固定資産に属する資産は、有形固定資産、無形固定資産及び投資その他の資産に分類して記載しなければならない。
Article 28Assets shall be stated by classifying them into current assets, fixed assets and deferred assets, and assets categorized as fixed assets shall be further classified into tangible fixed assets, intangible fixed assets, investments, and any other assets.
(各資産の範囲)
(Scopes of the Respective Classes of Assets)
第二十九条財務諸表等規則第十五条から第十六条の三まで、第二十二条、第二十七条、第三十一条から第三十一条の五まで及び第三十六条の規定は、流動資産、有形固定資産、無形固定資産、投資その他の資産及び繰延資産の範囲について準用する。この場合において、財務諸表等規則第十五条から第十六条の三までの規定中「一年内」とあるのは「四半期貸借対照表日の翌日から起算して一年以内の日」と、財務諸表等規則第二十二条第八号及び第二十七条第十二号中「財務諸表提出会社」とあるのは「四半期財務諸表提出会社」と読み替えるものとする。
Article 29The provisions of Articles 15 to 16-3 inclusive, 22, 27, 31 to 31-5 inclusive, and 36 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to the scopes of current assets, tangible fixed assets, intangible fixed assets, investments and other assets, and deferred assets.In this case, the term "Within One Year" in Articles 15 to 16-3 of the Ordinance on Financial Statements, etc. shall be deemed to be replaced with "on a day within one year from the day following the quarterly balance sheet date," and the term "Company Submitting Financial Statements" in Article 22, item (viii) and Article 27, item (xii) of the Ordinance on Financial Statements, etc. shall be deemed to be replaced with "Company Submitting Quarterly Financial Statements."
(流動資産の区分表示)
(Classified Presentation of Current Assets)
第三十条流動資産に属する資産は、次に掲げる項目の区分に従い、当該資産を示す名称を付した科目をもって掲記しなければならない。ただし、当該項目に属する資産の金額が資産の総額の百分の一以下のもので、他の項目に属する資産と一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもって一括して掲記することができる。
Article 30(1)Assets categorized as current assets shall be set down under account titles having names that indicate said assets, in accordance with the following classification of items; provided, however, that any assets categorized under said items of which the amounts are not more than one percent of the total amount of assets, which are found appropriate to be presented collectively with assets categorized under another item, may be set down collectively under an account title having an appropriate name:
一現金及び預金
(i)cash and deposits;
二受取手形及び売掛金
(ii)negotiable instruments receivable and accounts receivable;
三有価証券
(iii)securities;
四商品及び製品(半製品を含む。)
(iv)merchandise and manufactured goods (including semi-finished goods);
五仕掛品
(v)work in progress;
六原材料及び貯蔵品
(vi)raw materials and supplies; and
七その他
(vii)others.
2前項の規定は、同項各号に掲げる項目に属する資産で、別に表示することが適当であると認められるものについて、当該資産を示す名称を付した科目をもって別に掲記することを妨げない。
(2)Where assets categorized under any of the items set forth in the items of the preceding paragraph are found appropriate to be presented separately, the provision of that paragraph shall not preclude one from separately setting down said assets under an account title having a name that indicates said assets.
3第一項第七号に掲げる項目に属する資産のうち、その金額が資産の総額の百分の十を超えるもの又は資産の総額の百分の十以下であっても区分して表示することが適切であるものについては、当該資産を示す名称を付した科目をもって別に掲記しなければならない。
(3)Among the assets categorized under the item set forth in paragraph (1), item (vii), any asset of which the amount exceeds ten percent of the total amount of assets or any asset of which the amount is not more than ten percent of the total amount of assets but is found appropriate to be presented separately shall be set down separately under an account title having a name that indicates said asset.
4第一項本文の規定にかかわらず、同項第四号から第六号までに掲げる項目に属する資産については、たな卸資産の科目をもって一括して掲記することができる。この場合においては、当該項目に属する資産の科目及びその金額を注記しなければならない。
(4)Notwithstanding the provision of the main clause of paragraph (1), assets categorized under the items set forth in items (iv) to (vi) inclusive of said paragraph may be set down collectively under the account title of inventory assets.In this case, the account titles of the assets categorized under said items and the amounts thereof shall be stated in the notes.
(流動資産に係る引当金の表示)
(Presentation of Allowances pertaining to Current Asset)
第三十一条財務諸表等規則第二十条の規定は、流動資産に属する資産に係る引当金について準用する。
Article 31The provisions of Article 20 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to allowances pertaining to assets categorized as current assets.
(有形固定資産の区分表示)
(Classified Presentation of Tangible Fixed Assets)
第三十二条有形固定資産に属する資産は、これを一括し、有形固定資産を示す名称を付した科目をもって掲記するものとする。ただし、有形固定資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもって掲記することを妨げない。
Article 32(1)Assets categorized as tangible fixed assets shall be set down collectively under an account title having a name that indicates tangible fixed assets; provided, however, that this shall not preclude one from classifying assets categorized as tangible fixed assets into an item that is found to be appropriate, and setting it down under an account title having a name that indicates said assets.
2前項の規定にかかわらず、有形固定資産に属する資産のうちに、その金額が資産の総額の百分の十を超えるものがある場合又は資産の総額の百分の十以下であっても区分して表示することが適切な場合には、当該資産を他の有形固定資産と区分し、それぞれの資産を示す名称を付した科目をもって掲記しなければならない。
(2)Notwithstanding the provision of the preceding paragraph, in cases where assets categorized as tangible fixed assets include any asset of which the amount exceeds ten percent of the total amount of assets or in cases where the amount of any asset is not more than ten percent of the total amount of assets but is found appropriate to be presented separately, said asset shall be separated from other tangible fixed assets and shall be set down under an account title having a name that indicates each of such assets.
(有形固定資産の減価償却累計額の表示)
(Presentation of the Amounts of Accumulated Depreciation for Tangible Fixed Assets)
第三十三条財務諸表等規則第二十五条及び第二十六条の規定は、有形固定資産に対する減価償却累計額について準用する。
Article 33The provisions of Articles 25 and 26 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to the amounts of accumulated depreciation for tangible fixed assets.
(有形固定資産の減損損失累計額の表示)
(Presentation of the Amounts of Accumulated Impairment Loss)
第三十四条財務諸表等規則第二十六条の二の規定は、有形固定資産に対する減損損失累計額について準用する。
Article 34The provisions of Article 26-2 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to the amounts of accumulated impairment loss for tangible fixed assets.
(無形固定資産の区分表示)
(Classified Presentation of Intangible Fixed Assets)
第三十五条無形固定資産に属する資産は、これを一括し、無形固定資産を示す名称を付した科目をもって掲記するものとする。ただし、無形固定資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもって掲記することを妨げない。
Article 35(1)Assets categorized as intangible fixed assets shall be collectively set down under an account title having a name that indicates intangible fixed assets; provided, however, that this shall not preclude one from classifying assets categorized as intangible fixed assets into an item that is found to be appropriate, and setting it down under an account title having a name that indicates said assets.
2第三十二条第二項の規定は、無形固定資産について準用する。
(2)The provision of Article 32, paragraph (2) shall apply mutatis mutandis to intangible fixed assets.
(無形固定資産の減価償却累計額等の表示)
(Presentation of the Amounts of Accumulated Amortization, etc. for Intangible Fixed Assets)
第三十六条財務諸表等規則第三十条の規定は、無形固定資産に対する減価償却累計額及び減損損失累計額について準用する。
Article 36The provision of Article 30 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to the amounts of accumulated amortization and the amounts of accumulated impairment loss for intangible fixed assets.
(投資その他の資産の区分表示)
(Classified Presentation of Investments and Other Assets)
第三十七条投資その他の資産に属する資産は、これを一括し、投資その他の資産を示す名称を付した科目をもって掲記するものとする。ただし、投資その他の資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもって掲記することを妨げない。
Article 37(1)Assets categorized as investments and other assets shall be collectively set down under an account title having a name that indicates investments and other assets; provided, however, that this shall not preclude one from classifying assets categorized as investments and other assets into an item that is found to be appropriate, and setting it down under an account title having a name that indicates said assets.
2第三十二条第二項の規定は、投資その他の資産について準用する。
(2)The provision of Article 32, paragraph (2) shall apply mutatis mutandis to investments and other assets.
(投資その他の資産に係る引当金の表示)
(Presentation of Allowances pertaining to Investments and Other Assets)
第三十八条財務諸表等規則第三十四条において準用する財務諸表等規則第二十条の規定は、投資その他の資産に属する資産に係る引当金について準用する。
Article 38The provisions of Article 20 of the Ordinance on Financial Statements, etc. as applied mutatis mutandis pursuant to Article 34 of that Ordinance shall apply mutatis mutandis to allowances pertaining to assets categorized as investments and other assets.
(繰延資産の区分表示)
(Classified Presentation of Deferred Assets)
第三十九条繰延資産に属する資産は、これを一括し、繰延資産を示す名称を付した科目をもって掲記するものとする。ただし、繰延資産に属する資産を適当と認められる項目に分類し、当該資産を示す名称を付した科目をもって掲記することを妨げない。
Article 39(1)Assets categorized as deferred assets shall be collectively set down under an account title having a name that indicates deferred assets; provided, however, that this shall not preclude one from classifying assets categorized as deferred assets into an item that is found to be appropriate, and setting it down under an account title having a name that indicates said assets.
2第三十二条第二項の規定は、繰延資産について準用する。
(2)The provision of Article 32, paragraph (2) shall apply mutatis mutandis to deferred assets.
(繰延資産の償却累計額の表示)
(Presentation of the Amounts of Accumulated Amortization for Deferred Assets)
第四十条財務諸表等規則第三十八条の規定は、繰延資産に対する償却累計額について準用する。
Article 40The provision of Article 38 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to the amounts of accumulated amortization for deferred assets.
(担保資産の注記)
(Notes on Collateral Assets)
第四十一条担保に供されている資産については、当該資産が会社の事業の運営において重要なものであり、かつ、当該資産の金額に前事業年度の末日に比して著しい変動が認められる場合には、担保に供されている資産の内容及び金額を注記しなければならない。ただし、適時に、正確な金額を算定することが困難な場合には、概算額を記載することができる。
Article 41With regard to assets that have been provided as collateral, if said assets are significant for the operation of business of the company and there has been a substantial fluctuation in the amount of said assets as compared to the last day of the Previous Business Year, the details and the amount of the assets that have been provided as collateral shall be stated in the notes; provided, however, that in cases where it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be stated.
第三節 負債
Section 3 Liabilities
(負債の分類)
(Classification of Liabilities)
第四十二条負債は、流動負債及び固定負債に分類して記載しなければならない。
Article 42Liabilities shall be stated by classifying them into current liabilities and fixed liabilities.
(各負債の範囲)
(Scopes of the Respective Classes of Liabilities)
第四十三条財務諸表等規則第四十七条から第四十八条の四まで及び第五十一条から第五十一条の五までの規定は、流動負債及び固定負債の範囲について準用する。この場合において財務諸表等規則第四十七条及び第四十八条の二から第四十八条の四までの規定中「一年内」とあるのは、「四半期貸借対照表日の翌日から起算して一年以内の日」と読み替えるものとする。
Article 43The provisions of Articles 47 to 48-4 inclusive and 51 to 51-5 inclusive of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to the scopes of current liabilities and fixed liabilities.In this case, the term "Within One Year" in Articles 47 and 48-2 to 48-4 inclusive of the Ordinance on Financial Statements, etc. shall be deemed to be replaced with "on a day within one year from the day following the quarterly balance sheet date."
(流動負債の区分表示)
(Classified Presentation of Current Liabilities)
第四十四条流動負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもって掲記しなければならない。ただし、第四号に掲げる項目以外の項目に属する負債の金額が負債及び純資産の合計額の百分の一以下のもので、他の項目に属する負債と一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもって一括して掲記することができる。
Article 44(1)Liabilities categorized as current liabilities shall be set down under account titles having names that indicate said liabilities, in accordance with the following classification of items; provided, however, that any liabilities categorized under items other than that set forth in item (iv) of which the amounts are not more than one percent of the combined total of liabilities and net assets, which are found appropriate to be presented collectively with liabilities categorized under another item, may be set down collectively under an account title having an appropriate name:
一支払手形及び買掛金
(i)negotiable instruments payable and accounts payable;
二短期借入金(金融手形及び当座借越を含み、株主、役員又は従業員からの短期借入金を除く。)
(ii)short-term borrowings (including finance negotiable instruments and overdrafts, but excluding short-term borrowings from shareholders, officers, or workers);
三未払法人税等
(iii)accrued Corporation Tax, etc. ;
四引当金
(iv)allowances;
五資産除去債務
(v)Asset Retirement Obligations; and
六その他
(vi)others.
2前項の規定は、同項各号に掲げる項目に属する負債で別に表示することが適当であると認められるものについて、当該負債を示す名称を付した科目をもって別に掲記することを妨げない。
(2)Where liabilities categorized under any of the items set forth in the items of the preceding paragraph are found appropriate to be presented separately, the provision of that paragraph shall not preclude one from separately setting down said liabilities under an account title having a name that indicates said liabilities.
3第一項第四号に掲げる引当金のうちに、その金額が負債及び純資産の合計額の百分の一を超えるものがある場合には、当該引当金の設定目的を示す名称を付した科目をもって掲記しなければならない。
(3)In cases where the allowances set forth in paragraph (1), item (iv) include any allowance of which the amount exceeds one percent of the combined total of liabilities and net assets, said allowance shall be separately set down under an account title having a name that indicates the purpose of establishment of said allowance.
4第一項第六号に掲げる項目に属する負債のうち、その金額が負債及び純資産の合計額の百分の十を超えるもの又は負債及び純資産の合計額の百分の十以下であっても区分して表示することが適切であるものについては、当該負債を示す名称を付した科目をもって別に掲記しなければならない。
(4)Among the liabilities categorized under the item set forth in paragraph (1), item (vi), any liability of which the amount exceeds ten percent of the combined total of liabilities and net assets or any liability of which the amount is not more than ten percent of the combined total of liabilities and net assets but are found appropriate to be presented separately shall be set down under an account title having a name that indicates said liability.
(固定負債の区分表示)
(Classified Presentation of Fixed Liabilities)
第四十五条固定負債に属する負債は、次に掲げる項目の区分に従い、当該負債を示す名称を付した科目をもって掲記しなければならない。ただし、第三号に掲げる項目以外の項目に属する負債の金額が負債及び純資産の合計額の百分の一以下のもので、他の項目に属する負債と一括して表示することが適当であると認められるものについては、適当な名称を付した科目をもって一括して掲記することができる。
Article 45(1)Liabilities categorized as fixed liabilities shall be set down under account titles having names that indicate said liabilities, in accordance with the following classification of items; provided, however, that any liabilities categorized under items other than that set forth in item (iii) of which the amounts are not more than one percent of the combined total of liabilities and net assets, which are found appropriate to be presented collectively with liabilities categorized under another item, may be set down collectively under an account title having an appropriate name:
一社債
(i)company bonds;
二長期借入金(金融手形を含み、株主、役員又は従業員からの長期借入金を除く。)
(ii)long-term borrowings (including finance negotiable instruments, but excluding long-term borrowings from shareholders, officers, or workers);
三引当金
(iii)allowances;
四資産除去債務
(iv)Asset Retirement Obligations; and
五その他
(v)others.
2前条第二項の規定は、前項の場合に準用する。
(2)The provision of paragraph (2) of the preceding Article shall apply mutatis mutandis to cases under the preceding paragraph.
3前条第三項の規定は、第一項第三号に掲げる引当金について準用する。
(3)The provision of paragraph (3) of the preceding Article shall apply mutatis mutandis to the allowances set forth in paragraph (1), item (iii).
4前条第四項の規定は、第一項第五号に掲げる項目に属する負債について準用する。
(4)The provision of paragraph (4) of the preceding Article shall apply mutatis mutandis to liabilities categorized under the item set forth in paragraph (1), item (v).
(偶発債務の注記)
(Notes on Contingent Liabilities)
第四十六条財務諸表等規則第五十八条の規定は、偶発債務(債務の保証(債務の保証と同様の効果を有するものを含む。)、係争事件に係る賠償義務その他現実に発生していない債務で、将来において事業の負担となる可能性のあるものをいう。)について準用する。
Article 46The provision of Article 58 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to Contingent Liabilities (meaning guarantee of debts (including acts that have the same effect as guarantee of debts), obligations for compensation pertaining to contentious cases, and other liabilities that have not arisen in reality but may be borne by the business in the future).
(手形割引高及び裏書譲渡高の注記)
(Notes on the Amount of Discount on Negotiable Instruments and the Amount of Transfer by Endorsement)
第四十七条受取手形を割引に付し又は債務の弁済のために裏書譲渡した金額は、受取手形割引高又は裏書譲渡高の名称を付して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 47(1)The amount of discount on negotiable instruments receivable or the amount of negotiable instruments receivable transferred by endorsement for the purpose of repaying debts shall be stated in the notes by giving the name of the amount of discount on negotiable instruments receivable or the amount of negotiable instruments receivable transferred by endorsement; provided, however, that notes may be omitted for matters having little significance.
2前項の規定は、割引に付し、又は債務の弁済のために裏書譲渡した受取手形以外の手形について準用する。ただし、この場合における割引高又は裏書譲渡高の注記は、当該手形債権の発生原因を示す名称を付して記載しなければならない。
(2)The provision of the preceding paragraph shall apply mutatis mutandis to negotiable instruments other than negotiable instruments receivable that have been discounted or that have been transferred by endorsement for the purpose of repaying debts; provided, however, that the notes on the amount of discount or the amount of transfer by endorsement in such case shall be stated by giving a name that indicates the cause for the occurrence of said claims on negotiable instruments.
(たな卸資産及び工事損失引当金の表示)
(Presentation of Inventory Assets and Reserve for Loss on Construction Contracts)
第四十七条の二財務諸表等規則第五十四条の四の規定は、たな卸資産及び工事損失引当金の表示について準用する。
Article 47-2The provisions of Article 54-4 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to presentation of inventory assets and reserve for loss on construction contracts.
第四節 純資産
Section 4 Net Assets
(純資産の分類)
(Classification of Net Assets)
第四十八条純資産は、株主資本、評価・換算差額等及び新株予約権に分類して記載しなければならない。
Article 48Net assets shall be stated by classifying them into shareholders' equity, valuation and translation adjustments, and share options.
(株主資本の分類及び区分表示)
(Classification and Classified Presentation of Shareholders' Equity)
第四十九条株主資本は、資本金、資本剰余金及び利益剰余金に分類し、それぞれ資本金、資本剰余金及び利益剰余金の科目をもって掲記しなければならない。
Article 49(1)Shareholders' equity shall be classified into stated capital, capital surplus, and retained earnings, and shall be set down under the account titles of stated capital, capital surplus, and retained earnings respectively.
2財務諸表等規則第六十一条の規定は、資本金について準用する。
(2)The provision of Article 61 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to stated capital.
3財務諸表等規則第六十二条の規定は、申込期日経過後における新株式申込証拠金について準用する。
(3)The provisions of Article 62 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to a deposit for subscriptions to shares as after the application date.
4財務諸表等規則第六十六条の規定は、自己株式について準用する。
(4)The provision of Article 66 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to Treasury Shares.
5財務諸表等規則第六十六条の二の規定は、自己株式申込証拠金について準用する。
(5)The provision of Article 66-2 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to a deposit for subscriptions to Treasury Shares.
(評価・換算差額等の分類及び区分表示)
(Classification and Classified Presentation of Valuation and Translation Adjustments)
第五十条財務諸表等規則第六十七条の規定は、評価・換算差額等について準用する。
Article 50The provisions of Article 67 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to valuation and translation adjustments.
(新株予約権の表示)
(Presentation of Share Options)
第五十一条財務諸表等規則第六十八条の規定は、新株予約権について準用する。
Article 51The provisions of Article 68 of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to share options.
(一株当たり純資産額の注記)
(Notes on the Per Share Amount of Net Assets)
第五十二条当四半期会計期間末及び前事業年度末における一株当たり純資産額は、注記しなければならない。
Article 52The per share amount of net assets as of the end of the current Quarterly Accounting Period and that as of the end of the Previous Business Year shall be stated in the notes.
第五節 雑則
Section 5 Miscellaneous Provisions
(特別法上の準備金等)
(Reserves, etc. under Special Law)
第五十三条法令の規定により準備金又は引当金の名称をもって計上しなければならない準備金又は引当金で、資産の部又は負債の部に計上することが適当でないもの(次項及び第七十一条において「準備金等」という。)は、第二十七条及び第四十二条の規定にかかわらず、固定負債の次に別の区分を設けて記載しなければならない。
Article 53(1)Reserves or allowances that must be reported under the name of reserves or allowances pursuant to the provisions of laws and regulations and that are inappropriate to be reported in the assets section or the liabilities section (hereinafter referred to as "Reserves, etc." in the following paragraph and Article 71) shall be stated under a separate class that has been added immediately after fixed liabilities, notwithstanding the provisions of Articles 27 and 42.
2前項の準備金等については、当該準備金等の設定目的を示す名称を付した科目をもって掲記しなければならない。
(2)Reserves, etc. set forth in the preceding paragraph shall be set down under an account title having a name that indicates the purpose of establishment of said Reserves, etc.
(別記事業の資産及び負債の記載)
(Statement of Assets and Liabilities of a Listed Business)
第五十四条財務諸表等規則別記に掲げる事業(以下「別記事業」という。)を営む会社が四半期貸借対照表を作成する場合においてその資産及び負債についてこの規則により記載することが適当でないと認められるときは、当該別記事業を営む会社は、その財務諸表について適用される法令又は準則(財務諸表等規則第二条に規定する法令又は準則をいう。以下同じ。)の定めるところに準じて記載することができる。
Article 54(1)In cases where a company engaged in a business set forth in the appended list of the Ordinance on Financial Statements, etc. (hereinafter referred to as a "Listed Business") prepares a quarterly balance sheet, if it is found inappropriate to state its assets and liabilities pursuant to this Ordinance, said company engaged in a Listed Business may state its assets and liabilities in an equivalent manner as under the provisions of a Law, Regulations, or Rules (meaning the law, regulations, or rules prescribed in Article 2 of the Ordinance on Financial Statements, etc.; the same shall apply hereinafter) applicable to its Financial Statements.
2前項の場合において資産及び負債の科目を一括し、又は区分して掲記する基準は、この規則の定めるところに準ずるものとする。
(2)In the cases set forth in the preceding paragraph, the standards for setting down the account titles of assets and liabilities collectively or separately shall be equivalent to those provided under this Ordinance.
(指定法人の純資産の記載)
(Statement of Net Assets of Designated Juridical Persons)
第五十五条指定法人が四半期貸借対照表を作成する場合においてその純資産についてこの規則により記載することが適当でないと認められるときは、当該指定法人は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。この場合において準拠した法令又は準則を注記しなければならない。
Article 55In cases where a Designated Juridical Person prepares a quarterly balance sheet, if it is found inappropriate to state its net assets pursuant to this Ordinance, said Designated Juridical Person may state its net assets in an equivalent manner as under the provisions of a Law, Regulations, or Rules applicable to its Financial Statements.In this case, the governing Law, Regulations, or Rules shall be stated in the notes.
第三章 四半期損益計算書
Chapter III Quarterly Profit and Loss Statement
第一節 総則
Section 1 General Provisions
(四半期損益計算書の記載方法)
(Method for Presenting a Quarterly Profit and Loss Statement)
第五十六条四半期損益計算書の記載方法は、この章の定めるところによる。
Article 56(1)The method for presenting a quarterly profit and loss statement shall be in accordance with the provisions of this Chapter.
2四半期損益計算書は、様式第三号及び第四号により記載するものとする。
(2)A quarterly profit and loss statement shall be presented by using Form No. 3 and Form No. 4.
(収益及び費用の分類)
(Classification of Revenues and Expenses)
第五十七条収益又は費用は、次に掲げる項目を示す名称を付した科目に分類して記載しなければならない。
Article 57Revenues and expenses shall be stated by classifying them into account titles having names that indicate the following items:
一売上高(役務収益を含む。以下同じ。)
(i)net sales (including revenues from service operations; the same shall apply hereinafter);
二売上原価(役務原価を含む。以下同じ。)
(ii)cost of sales (including service costs; the same shall apply hereinafter);
三販売費及び一般管理費
(iii)selling expenses and general and administrative expenses;
四営業外収益
(iv)non-operating revenues;
五営業外費用
(v)non-operating expenses;
六特別利益
(vi)extraordinary profit; and
七特別損失
(vii)extraordinary loss.
第二節 売上高及び売上原価
Section 2 Net Sales and Cost of Sales
(売上高の表示方法)
(Presentation Method for Net Sales)
第五十八条売上高は、売上高を示す名称を付した科目をもって掲記しなければならない。
Article 58Net sales shall be set down under an account title having a name that indicates net sales.
(売上原価の表示方法)
(Presentation Method for the Cost of Sales)
第五十九条売上原価は、売上原価を示す名称を付した科目をもって掲記しなければならない。
Article 59The cost of sales shall be set down under an account title having a name that indicates the cost of sales.
(売上総損益金額の表示)
(Presentation of the Gross Profit or Loss on Sales)
第六十条売上高と売上原価との差額は、売上総利益金額又は売上総損失金額として記載しなければならない。
Article 60The amount of difference between net sales and the cost of sales shall be presented as the gross profit on sales or the gross loss on sales.
第三節 販売費及び一般管理費
Section 3 Selling Expenses and General and Administrative Expenses
(販売費及び一般管理費の表示方法)
(Presentation Method for Selling Expenses and General and Administrative Expense)
第六十一条販売費及び一般管理費は、適当と認められる費目に分類し、当該費用を示す名称を付した科目をもって掲記しなければならない。ただし、販売費の科目若しくは一般管理費の科目又は販売費及び一般管理費の科目に一括して掲記し、その主要な費目及びその金額を注記することを妨げない。
Article 61(1)Selling expenses and general and administrative expenses shall be classified into expense items that are found to be appropriate, and be set down under account titles having names that indicate said expenses; provided, however, that this shall not preclude one from setting down said expenses under the account title of selling expenses, the account title of general and administrative expenses, or the account title of selling expenses and general and administrative expenses collectively, and stating the major expense items and amounts thereof in the notes.
2前項ただし書に規定する主要な費目とは、引当金繰入額(その金額が少額であるものを除く。)及びこれ以外の費目でその金額が販売費及び一般管理費の合計額の百分の二十を超える費用又は販売費及び一般管理費の合計額の百分の二十以下であっても区分して表示することが適切と認められる費用をいう。
(2)The major expense items prescribed in the proviso to the preceding paragraph shall be provision of allowance (excluding such expense items of which the amount is small) and any other expense items of which the amount exceeds 20 percent of the combined total of selling expenses and general and administrative expenses or those of which the amount is not more than 20 percent of the combined total of selling expenses and general and administrative expenses but are found appropriate to be presented separately.
(営業損益金額の表示)
(Presentation of the Amount of Operating Profit and Loss)
第六十二条売上総利益金額又は売上総損失金額に販売費及び一般管理費の総額を加減した額は、営業利益金額又は営業損失金額として記載しなければならない。
Article 62The amount obtained by adjusting the gross profit on sales or the gross loss on sales by adding or subtracting the total amount of selling expenses and general and administrative expenses shall be stated as the amount of operating profit or the amount of operating loss.
第四節 営業外収益及び営業外費用
Section 4 Non-operating Revenues and Non-operating Expenses
(営業外収益の表示方法)
(Presentation Method for Non-operating Revenues)
第六十三条営業外収益に属する収益は、受取利息(有価証券利息を含む。)、受取配当金、有価証券売却益その他の項目の区分に従い、当該収益を示す名称を付した科目をもって掲記しなければならない。ただし、各収益のうち、その金額が営業外収益の総額の百分の二十以下のもので一括して表示することが適当であると認められるものについては、当該収益を一括して示す名称を付した科目をもって掲記することができる。
Article 63Revenues categorized as non-operating revenues shall be set down under account titles having names that indicate said revenues, in accordance with the classification of interest income (excluding interest on securities), dividends income, gain on sales of securities, and others; provided, however, that any revenues of which the amounts are not more than 20 percent of the total amount of non-operating revenues, which are found appropriate to be presented collectively, may be set down under an account title having a name that collectively indicates said revenues.
(営業外費用の表示方法)
(Presentation Method for Non-operating Expenses)
第六十四条営業外費用に属する費用は、支払利息(社債利息を含む。)、有価証券売却損その他の項目の区分に従い、当該費用を示す名称を付した科目をもって掲記しなければならない。ただし、各費用のうち、その金額が営業外費用の総額の百分の二十以下のもので一括して表示することが適当であると認められるものについては、当該費用を一括して示す名称を付した科目をもって掲記することができる。
Article 64Expenses categorized as non-operating expenses shall be set down under account titles having names that indicate said expenses, in accordance with the classification of interest expenses (including interest on company bonds), loss on sales of securities, and others; provided, however, that any expenses of which the amounts are not more than 20 percent of the total amount of non-operating expenses, which are found appropriate to be presented collectively, may be set down under an account title having a name that collectively indicates said expenses.
(経常損益金額の表示)
(Presentation of the Amount of Ordinary Profit and Loss)
第六十五条営業利益金額又は営業損失金額に営業外収益の総額及び営業外費用の総額を加減した額は、経常利益金額又は経常損失金額として記載しなければならない。
Article 65The amount obtained by adjusting the amount of operating profit or the amount of operating loss by adding or subtracting the total amount of non-operating revenues or the total amount of non-operating expenses shall be stated as the amount of ordinary profit or the amount of ordinary loss.
第五節 特別利益及び特別損失
Section 5 Extraordinary Profit and Extraordinary Loss
(特別利益の表示方法)
(Presentation Method for Extraordinary Profit)
第六十六条特別利益に属する利益は、前期損益修正益、固定資産売却益、負ののれん発生益その他の項目の区分に従い、当該利益を示す名称を付した科目をもって掲記しなければならない。ただし、各利益のうち、その金額が特別利益の総額の百分の二十以下のもので一括して表示することが適当であると認められるものについては、当該利益を一括して示す名称を付した科目をもって掲記することができる。
Article 66Profits categorized as extraordinary profit shall be set down under account titles having names that indicate said profits, in accordance with the classification of gain on prior period adjustment, gain on sales of fixed assets, gain from negative goodwill and others; provided, however, that any profits of which the amounts are not more than 20 percent of the total amount of extraordinary profit, which are found appropriate to be presented collectively, may be set down under an account title having a name that collectively indicates said profits.
(特別損失の表示方法)
(Presentation Method for Extraordinary Loss)
第六十七条特別損失に属する損失は、前期損益修正損、固定資産売却損、減損損失、災害による損失その他の項目の区分に従い、当該損失を示す名称を付した科目をもって掲記しなければならない。ただし、各損失のうち、その金額が特別損失の総額の百分の二十以下のもので一括して表示することが適当であると認められるものについては、当該損失を一括して示す名称を付した科目をもって掲記することができる。
Article 67Losses categorized as extraordinary loss shall be set down under account titles having names that indicate said losses, in accordance with the classification of loss on prior period adjustment, loss on sales of fixed assets, impairment loss, loss on disaster, and others; provided, however, that any losses of which the amounts are not more than 20 percent of the total amount of extraordinary loss, which are found appropriate to be presented collectively, may be set down under an account title having a name that collectively indicates said losses.
(四半期純損益金額の表示)
(Presentation of the Amount of Quarterly Net Profit or Interim Net Loss)
第六十八条経常利益金額又は経常損失金額に特別利益の総額及び特別損失の総額を加減した額は、税引前四半期純利益金額又は税引前四半期純損失金額として記載しなければならない。
Article 68The amount obtained by adjusting the amount of ordinary profit or the amount of ordinary loss by adding or subtracting the total amount of extraordinary profit or the total amount of extraordinary loss shall be presented as the amount of quarterly net profit before taxes or the amount of quarterly net loss before taxes.
第六十九条次の各号に掲げる項目の金額は、その内容を示す名称を付した科目をもって、税引前四半期純利益金額又は税引前四半期純損失金額の次に記載しなければならない。
Article 69(1)The amounts of the items set forth in the following items shall be stated under account titles having names that indicate the contents thereof, immediately after the amount of quarterly net profit before taxes or the amount of quarterly net loss before taxes:
一当四半期会計期間に係る法人税、住民税及び事業税(利益に関連する金額を課税標準として課される事業税をいう。次号において同じ。)
(i)the corporation tax, inhabitants tax, and Enterprise Tax (meaning the enterprise tax imposed on amounts related to profits as the tax base; the same shall apply in the following item) pertaining to the current Quarterly Accounting Period; and
二法人税等調整額(税効果会計の適用により計上される前号に掲げる法人税、住民税及び事業税の調整額をいう。)
(ii)the Deferred Corporation Tax, etc. (meaning adjustments on the corporation tax, inhabitants tax, and Enterprise Tax set forth in the preceding item, which are reported through application of Tax Effect Accounting).
2前項各号に掲げる項目については、当該項目を一括して記載することができる。ただし、この場合にはその旨を注記しなければならない。
(2)The items set forth in the items of the preceding paragraph may be stated collectively; provided, however, that a statement to that effect shall be set down in the notes in such a case.
3税引前四半期純利益金額又は税引前四半期純損失金額に第一項各号に掲げる項目の金額を加減した金額は、四半期純利益金額又は四半期純損失金額として記載しなければならない。
(3)The amount obtained by adjusting the amount of quarterly net profit before taxes or the amount of quarterly net loss before taxes by adding or subtracting the amounts of the items set forth in the respective items of paragraph (1) shall be stated as the amount of quarterly net profit or the amount of quarterly net loss.
4法人税等の更正、決定等による納付税額又は還付税額がある場合には、第一項第一号に掲げる項目の次に、その内容を示す名称を付した科目をもって記載するものとする。ただし、これらの金額の重要性が乏しい場合には、同号に掲げる項目の金額に含めて表示することができる。
(4)In cases where there are taxes paid or taxed refunded due to correction, determination, etc. of Corporation Tax, etc. , they shall be stated under an account title having a name that indicates the contents thereof, immediately after the item set forth in paragraph (1), item (i); provided, however, that such amounts may be presented by including them in the amount of the item set forth in paragraph (1), item (i) in cases where such amounts have little significance.
(一株当たり四半期純損益金額等の注記)
(Notes on the Per Share Amount of Quarterly Net Profit or Loss)
第七十条当四半期会計期間及び当該四半期会計期間における四半期累計期間に係る一株当たり四半期純利益金額又は四半期純損失金額及び当該金額の算定上の基礎は、注記しなければならない。
Article 70(1)The per share amount of quarterly net profit or per share amount of quarterly net loss for the current Quarterly Accounting Period and the Year to Date as of the end of said Quarterly Accounting Period, and the basis for calculation of said amount shall be stated in the notes.
2当四半期会計期間及び当該四半期会計期間における四半期累計期間に係る潜在株式調整後一株当たり四半期純利益金額(普通株式を取得することができる権利若しくは普通株式への転換請求権又はこれらに準ずる権利が付された証券又は契約(以下「潜在株式」という。)に係る権利の行使を仮定することにより算定した一株当たり四半期純利益金額をいう。以下この条において同じ。)及び当該金額の算定上の基礎は、前項の記載の次に記載しなければならない。ただし、潜在株式が存在しない場合、潜在株式調整後一株当たり四半期純利益金額が一株当たり四半期純利益金額を下回らない場合及び一株当たり四半期純損失金額の場合には、その旨を記載し、潜在株式調整後一株当たり四半期純利益金額の記載は要しないものとする。
(2)The Diluted Per Share Amount of Quarterly Net Profit (meaning per share amount of quarterly net profit calculated by supposing exercise of rights pertaining to any rights to acquire common shares, rights to request conversion into common shares, or securities or contracts attaching rights equivalent thereto (hereinafter referred to as "Potential Shares"); hereinafter the same shall apply in this Article) pertaining to the current Quarterly Accounting Period and the Year to Date as of the end of said Quarterly Accounting Period, and the basis for calculation of said amount shall be stated immediately after the statement set forth in the preceding paragraph; provided, however, that in cases where no Potential Shares exist, or in cases where the Diluted Per Share Amount of Quarterly Net Profit is not less than the per share amount of quarterly net profit or where such amount constitutes the per share amount of quarterly net loss, a statement to that effect shall be made, and the Diluted Per Share Amount of Quarterly Net Profit shall not be required to be stated.
3当四半期会計期間において株式併合又は株式分割が行われた場合には、次の各号に掲げる事項を記載しなければならない。ただし、前事業年度の対応する四半期会計期間において潜在株式が存在しない場合、潜在株式調整後一株当たり四半期純利益金額が一株当たり四半期純利益金額を下回らない場合及び一株当たり四半期純損失金額の場合には、その旨を記載し、前事業年度の対応する四半期会計期間及び四半期累計期間に係る潜在株式調整後一株当たり四半期純利益金額の記載は要しないものとする。
(3)In cases where any consolidation of shares or share split has been carried out during the current Quarterly Accounting Period, the following matters shall be stated in the notes; provided, however, that in cases where no Potential Shares existed, or in cases where the Diluted Per Share Amount of Quarterly Net Profit was not less than the per share amount of quarterly net profit or where such amount constituted the per share amount of quarterly net loss during the corresponding Quarterly Accounting Period in the Previous Business Year, a statement to that effect shall be made, and the Diluted Per Share Amount of Quarterly Net Profit pertaining to the corresponding Quarterly Accounting Period in the Previous Business Year and the Year to Date as of the end thereof shall not be required to be stated:
一株式併合又は株式分割が行われた旨
(i)the fact that a consolidation of shares or a share split has been carried out; and
二前事業年度の開始の日に当該株式併合又は当該株式分割が行われたと仮定した場合における前事業年度の対応する四半期会計期間及び四半期累計期間に係る一株当たり四半期純利益金額又は四半期純損失金額及び潜在株式調整後一株当たり四半期純利益金額
(ii)the per share amount of quarterly net profit or the per share amount of quarterly net loss, and the Diluted Per Share Amount of Quarterly Net Profit pertaining to the corresponding Quarterly Accounting Period and Year to Date in the Previous Business Year, in the case of supposing that the consolidation of shares or the share split were carried out on the day of commencement of the Previous Business Year.
4四半期貸借対照表日後に株式併合又は株式分割が行われた場合には、重要な後発事象として次の各号に掲げる事項を記載しなければならない。ただし、当四半期会計期間において潜在株式が存在しない場合、潜在株式調整後一株当たり四半期純利益金額が一株当たり四半期純利益金額を下回らない場合及び一株当たり四半期純損失金額の場合には、その旨を記載し、当四半期会計期間及び当該四半期会計期間における四半期累計期間に係る潜在株式調整後一株当たり四半期純利益金額の記載は要しないものとする。
(4)In cases where any consolidation of shares or share split has been carried out after the quarterly balance sheet date, the following matters shall be stated in the notes as Significant Post-Balance Sheet Events; provided, however, that in cases where no Potential Shares existed, or in cases where the Diluted Per Share Amount of Quarterly Net Profit was not less than the per share amount of quarterly net profit or where such amount constituted the per share amount of quarterly net loss in the current Quarterly Accounting Period, a statement to that effect shall be made, and the Diluted Per Share Amount of Quarterly Net Profit pertaining to the current Quarterly Accounting Period and the Year to Date as of the end of said Quarterly Accounting Period shall not be required to be stated:
一株式併合又は株式分割が行われた旨
(i)the fact that a consolidation of shares or a share split has been carried out;
二前事業年度の開始の日に当該株式併合又は当該株式分割が行われたと仮定した場合における前事業年度の対応する四半期会計期間及び四半期累計期間に係る一株当たり四半期純利益金額又は四半期純損失金額及び潜在株式調整後一株当たり四半期純利益金額
(ii)the per share amount of quarterly net profit or the per share amount of quarterly net loss, and the Diluted Per Share Amount of Quarterly Net Profit pertaining to the corresponding Quarterly Accounting Period and Year to Date in the Previous Business Year, in the case of supposing that the consolidation of shares or the share split were carried out on the day of commencement of the Previous Business Year; and
三当事業年度の開始の日に当該株式併合又は当該株式分割が行われたと仮定した場合における当四半期会計期間及び当該四半期会計期間における四半期累計期間に係る一株当たり四半期純利益金額又は四半期純損失金額及び潜在株式調整後一株当たり四半期純利益金額
(iii)the per share amount of quarterly net profit or the per share amount of quarterly net loss, and the Diluted Per Share Amount of Quarterly Net Profit pertaining to the current Quarterly Accounting Period and the Year to Date as of the end of said Quarterly Accounting Period, in the case of supposing that the consolidation of shares or the share split were carried out on the day of commencement of the current business year.
第六節 雑則
Section 6 Miscellaneous Provisions
(特別法上の準備金等の繰入額又は取崩額)
(Provision or Reversal of Reserves, etc. under Special Laws)
第七十一条準備金等の繰入れ又は取崩しがあるときは、当該繰入額又は取崩額は、特別損失又は特別利益として、当該繰入れ又は取崩しによるものであることを示す名称を付した科目をもって掲記しなければならない。
Article 71If there has been a provision or reversal of a Reserve, etc. , the amount of the provision or reversal shall be set down as an extraordinary loss or extraordinary profit under an account title having a name that indicates that the amount results from said provision or reversal.
(売上高又は営業費用に著しい季節的変動がある場合の注記)
(Notes in Cases where There Are Substantial Seasonal Fluctuations in Net Sales or Operating Expenses)
第七十二条事業の性質上、売上高又は営業費用(売上原価並びに販売費及び一般管理費の合計をいう。)に著しい季節的変動がある場合には、その状況を注記しなければならない。
Article 72In cases where there are substantial seasonal fluctuations in net sale or Operating Expenses (meaning the combined total of the cost of sales, selling expenses, and general and administrative expenses) due to the nature of the business, the situation of such fluctuations shall be stated in the notes.
(別記事業の収益及び費用の記載)
(Statement of Revenues and Expenses Concerning a Listed Business)
第七十三条別記事業を営む会社が四半期損益計算書を作成する場合においてその収益及び費用についてこの規則により記載することが適当でないと認められるときは、当該別記事業を営む会社は、その財務諸表について適用される法令又は準則の定めるところに準じて記載することができる。
Article 73(1)In cases where a company engaged in a Listed Business prepares a quarterly profit and loss statement, if it is found inappropriate to state its revenues and expenses pursuant to this Ordinance, said company engaged in a Listed Business may state its revenues and expenses in an equivalent manner as under the provisions of a Law, Regulations, or Rules applicable to its Financial Statements.
2前項の場合において収益及び費用の科目を一括し、又は区分して掲記する基準は、この規則の定めるところに準ずるものとする。
(2)In the cases set forth in the preceding paragraph, the standards for setting down the account titles of revenues and expenses collectively or separately shall be equivalent to those provided under this Ordinance.
第四章 四半期キャッシュ・フロー計算書
Chapter IV Quarterly Cash Flow Statement
第一節 総則
Section 1 General Provisions
(四半期キャッシュ・フロー計算書の記載方法)
(Method for Presenting a Quarterly Cash Flow Statement)
第七十四条四半期キャッシュ・フロー計算書の記載方法は、この章の定めるところによる。
Article 74(1)The method for presenting a quarterly cash flow statement shall be in accordance with the provisions of this Chapter.
2四半期キャッシュ・フロー計算書は、様式第五号又は第六号により記載するものとする。
(2)A quarterly cash flow statement shall be presented by using Form No. 5 or Form No. 6.
(四半期キャッシュ・フロー計算書の表示区分)
(Classification for Presenting a Quarterly Cash Flow Statement)
第七十五条四半期キャッシュ・フロー計算書には、次の各号に掲げる区分を設けてキャッシュ・フローの状況を記載しなければならない。
Article 75In a quarterly cash flow statement, Cash Flow conditions shall be stated for the following classes:
一営業活動によるキャッシュ・フロー
(i)Cash Flows from operating activities;
二投資活動によるキャッシュ・フロー
(ii)Cash Flows from investment activities;
三財務活動によるキャッシュ・フロー
(iii)Cash Flows from financing activities;
四現金及び現金同等物に係る換算差額
(iv)translation adjustments on cash and Cash Equivalents;
五現金及び現金同等物の増加額又は減少額
(v)increase or decrease in cash and Cash Equivalents;
六現金及び現金同等物の期首残高
(vi)the beginning balances of cash and Cash Equivalents; and
七現金及び現金同等物の四半期末残高
(vii)the balances of cash and Cash Equivalents at the end of the quarter.
第二節 四半期キャッシュ・フロー計算書の記載方法
Section 2 Method for Presenting a Quarterly Cash Flow Statement
(営業活動によるキャッシュ・フローの表示方法等)
(Presentation Method for Cash Flows from Operating Activities)
第七十六条財務諸表等規則第百十三条から第百十八条までの規定は、四半期キャッシュ・フロー計算書の記載方法について準用する。この場合において、財務諸表等規則第百十三条第二号中「税引前当期純利益金額又は税引前当期純損失金額」とあるのは「税引前四半期純利益金額又は税引前四半期純損失金額」と、同号イ及びハ中「損益計算書」とあるのは「四半期損益計算書」と読み替えるものとする。
Article 76The provisions of Articles 113 to 118 inclusive of the Ordinance on Financial Statements, etc. shall apply mutatis mutandis to the method for presenting a quarterly cash flow statement.In this case, the phrase "the amount of net profit for the period before taxes or the amount of net loss for the period before taxes" in Article 113, item (ii) of the Ordinance on Financial Statements, etc. shall be deemed to be replaced with "the amount of quarterly net profit before taxes or the amount of quarterly net loss before taxes," and the term "profit and loss statement" in sub0-items (a) and (c) of that item shall be deemed to be replaced with "quarterly profit and loss statement."
(四半期キャッシュ・フロー計算書に関する注記事項)
(Matters to be Stated in the Notes in a Quarterly Cash Flow Statement)
第七十七条四半期キャッシュ・フロー計算書には、現金及び現金同等物の四半期末残高と四半期貸借対照表に掲記されている科目の金額との関係を注記しなければならない。
Article 77In a quarterly cash flow statement, the relationship between the balances of cash and Cash Equivalents at the end of the quarter and the amounts for the account titles set down in the quarterly balance sheet shall be stated in the notes.
第五章 株主資本等に関する注記
Chapter V Notes on Shareholders' Equity, etc.
(発行済株式に関する注記)
(Notes on Issued Shares)
第七十八条発行済株式の種類及び総数については、発行済株式の種類ごとに、当四半期会計期間末の発行済株式総数を注記しなければならない。
Article 78With regard to the classes and the total number of issued shares, the total number of issued shares at the end of the current Quarterly Accounting Period shall be stated in the notes, for each class of issued shares.
(自己株式に関する注記)
(Notes on Treasury Shares)
第七十九条自己株式の種類及び株式数については、自己株式の種類ごとに、当四半期会計期間末の自己株式数を注記しなければならない。
Article 79With regard to the classes and the total number of Treasury Shares, the total number of Treasury Shares at the end of the current Quarterly Accounting Period shall be stated in the notes, for each class of Treasury Shares.
(新株予約権等に関する注記)
(Notes on Share Options, etc.)
第八十条新株予約権については、次の各号に掲げる事項を注記しなければならない。
Article 80(1)With regard to share options, the following matters shall be stated in the notes:
一新株予約権の目的となる株式の種類
(i)the class(es) of shares subject to the share options;
二新株予約権の目的となる株式の数
(ii)the number of shares subject to share options; and
三新株予約権の四半期会計期間末残高
(iii)the balance of share options at the end of the Quarterly Accounting Period.
2前項第一号及び第二号に掲げる事項は、新株予約権がストック・オプション又は自社株式オプションとして付与されている場合には記載することを要しない。
(2)In cases where share options have been granted as Stock Options or Options on the Company's Own Shares, the matters set forth in items (i) and (ii) of the preceding paragraph shall not be required to be stated.
3第一項第二号に掲げる株式の数は、新株予約権の目的となる株式の種類ごとに、新株予約権の目的となる株式の当四半期会計期間の末日における数を記載しなければならない。ただし、新株予約権が権利行使されたものと仮定した場合の増加株式数の当四半期会計期間の末日における発行済株式総数(自己株式を保有しているときは、当該自己株式の株式数を控除した株式数)に対する割合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。
(3)The number of shares set forth in paragraph (1), item (ii) shall be stated by stating the number of shares subject to the share options as of the last day of the current Quarterly Accounting Period, for each class of shares subject to the share options; provided, however, that the notes may be omitted in cases where the number of shares that will increase when supposing that the share options are exercised constitutes an insignificant proportion of the total number of issued shares (when holding Treasury Shares, the number of shares after deducting the number of said Treasury Shares) as of the last day of the current Quarterly Accounting Period.
4前三項の規定は、自己新株予約権について準用する。
(4)The provisions of the preceding three paragraphs shall apply mutatis mutandis to own share options.
(配当に関する注記)
(Notes on Dividends)
第八十一条当四半期会計期間における四半期累計期間において行われた配当については、次の各号に掲げる事項を注記しなければならない。
Article 81With regard to the dividends during the Year to Date as of the end of the current Quarterly Accounting Period, the following matters shall be stated in the notes:
一配当財産が金銭の場合には、株式の種類ごとの配当金の総額、一株当たり配当額、基準日、効力発生日及び配当の原資
(i)in cases where the dividend property is money, the total amount of dividend, the amount of dividend per share, the reference date, and the effective date for each class of shares;
二配当財産が金銭以外の場合には、株式の種類ごとの配当財産の種類及び帳簿価額、一株当たり配当額、基準日、効力発生日並びに配当の原資
(ii)in cases where the dividend property is property other than money, the type and the book value of the dividend property, the amount of dividend per share, the reference date, and the effective date for each class of shares; and
三基準日が当事業年度の開始の日から当四半期会計期間末までに属する配当のうち、配当の効力発生日が当四半期会計期間の末日後となるものについては、前二号に定める事項に準ずる事項
(iii)with regard to a dividend of which the reference date is contained in the period from the day of commencement of the current business year to the end of the current Quarterly Accounting Period and of which the effective date will be after the last day of the current Quarterly Accounting Period, the matters equivalent to those set forth in the preceding two items.
(株主資本の金額に著しい変動があった場合の注記)
(Notes in Cases where There Was a Substantial Change in the Amount of Shareholders' Equity)
第八十二条株主資本の金額に、前事業年度末に比して著しい変動があった場合には、主な変動事由を注記しなければならない。
Article 82In cases where there was a substantial change in the amount of shareholders' equity as compared to the end of the Previous Business Year, the major cause of the change shall be stated in the notes.
第六章 特定会社の四半期財務諸表
Chapter VI Quarterly Financial Statements of Specified Companies
(特定会社の四半期財務諸表の作成基準)
(Standards for Preparation of Quarterly Financial Statements of Specified Companies)
第八十三条特定会社が提出する四半期財務諸表の用語、様式及び作成方法は、前各章の規定による。
Article 83(1)The terminology, forms, and preparation methods of Quarterly Financial Statements that a Specified Company submits shall be subject to the provisions of the preceding Chapters.
2特定会社は、前項の規定により作成した四半期財務諸表のほか、指定国際会計基準によって四半期財務諸表を作成することができる。
(2)A Specified Company may prepare Quarterly Financial Statements pursuant to Designated International Accounting Standards in addition to Quarterly Financial Statements prepared pursuant to the provision of the preceding paragraph.
(会計基準の特例に関する注記)
(Notes on Special Provision for Accounting Standards)
第八十四条指定国際会計基準によって作成した四半期財務諸表には、次に掲げる事項を注記しなければならない。
Article 84The following matters shall be stated in the notes to Quarterly Financial Statements prepared pursuant to Designated International Accounting Standards:
一指定国際会計基準によって四半期財務諸表を作成している旨
(i)a statement to the effect that Quarterly Financial Statements are prepared pursuant to Designated International Accounting Standards; and
二特定会社に該当する旨及びその理由
(ii)a statement to the effect that the company is categorized as a Specified Company and the reason therefor.
第七章 外国会社の四半期財務書類
Chapter VII Quarterly Financial Documents of Foreign Companies
(外国会社の四半期財務書類の作成基準)
(Standards for Preparation of Quarterly Financial Documents of Foreign Companies)
第八十五条外国会社がその本国(本拠とする州その他の地域を含む。以下同じ。)において開示している財務計算に関する書類を四半期財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該四半期財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、その本国における用語、様式及び作成方法によるものとする。
Article 85(1)In cases where the Commissioner of the Financial Services Agency approves a Foreign Company to submit the documents on financial calculation disclosed in its home country (including the state or any other region where the company is headquartered; the same shall apply hereinafter) as Quarterly Financial Documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of said Quarterly Financial Documents shall be, except for matters that were found necessary and instructed by the Commissioner of the Financial Services Agency, the terminology, forms, and preparation methods used in the home country.
2外国会社がその本国において開示している財務計算に関する書類が前項の規定に基づく金融庁長官の認めるところとならない場合等において当該外国会社がその本国以外の本邦外地域において開示している財務計算に関する書類を四半期財務書類として提出することを、金融庁長官が公益又は投資者保護に欠けることがないものとして認める場合には、当該四半期財務書類の用語、様式及び作成方法は、金融庁長官が必要と認めて指示する事項を除き、当該本国以外の本邦外地域における用語、様式及び作成方法によるものとする。
(2)In cases where the documents on financial calculation disclosed in the home country by a Foreign Company do not qualify as those approved by the Commissioner of the Financial Services Agency based on the provision of the preceding paragraph, if the Commissioner of the Financial Services Agency approves said Foreign Company to submit the documents on financial calculation disclosed in an area outside Japan other than its home country as Quarterly Financial Documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of said Quarterly Financial Documents shall be, except for matters that were found necessary and instructed by the Commissioner of the Financial Services Agency, the terminology, forms, and preparation methods used in said area outside Japan other than its home country.
3外国会社が本国その他の本邦外地域において開示している財務計算に関する書類が前二項の規定に基づく金融庁長官の認めるところとならない場合には、当該外国会社が提出する四半期財務書類の用語、様式及び作成方法は、金融庁長官の指示するところによるものとする。
(3)In cases where the documents on financial calculation disclosed in the home country or any other area outside Japan by a Foreign Company do not qualify as those approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding two paragraphs, the terminology, forms, and preparation methods of Quarterly Financial Documents to be submitted by such Foreign Company shall be in accordance with the instructions of the Commissioner of the Financial Services Agency.
(会計処理基準に関する注記)
(Notes on Accounting Standards)
第八十六条前条の規定による四半期財務書類について、当該外国会社が採用する四半期財務書類の会計処理の原則及び手続のうち、本邦における四半期財務諸表の会計処理の原則及び手続と異なるものがある場合には、その内容を当該四半期財務書類に注記しなければならない。
Article 86In cases where any accounting principles and procedures for preparing Quarterly Financial Documents adopted by the Foreign Company with regard to the Quarterly Financial Documents under the provisions of the preceding Article differ from accounting principles and procedures for preparing Quarterly Financial Documents in Japan, the contents thereof shall be stated in the notes in said Quarterly Financial Documents.
(表示方法)
(Presentation Methods)
第八十七条第四条第三項及び第五条第一項第二号の規定は、外国会社が提出する四半期財務書類について準用する。
Article 87(1)The provisions of Article 4, paragraph (3) and Article 5, paragraph (1), item (ii) shall apply mutatis mutandis to Quarterly Financial Documents to be submitted by a Foreign Company.
2外国会社が提出する四半期財務書類の表示方法のうち、本邦における表示方法と異なるものがある場合には、その内容を当該四半期財務書類に注記しなければならない。
(2)In cases where any presentation methods for the Quarterly Financial Documents to be submitted by a Foreign Company differ from presentation methods in Japan, the contents thereof shall be stated in the notes in said Quarterly Financial Documents.
(金額表示)
(Presentation of Monetary Amounts)
第八十八条外国会社が提出する四半期財務書類に掲記される科目その他の事項について、本邦通貨以外の通貨建ての金額により表示している場合には、主要な事項について本邦通貨に換算した金額を併記するものとする。この場合においては、本邦通貨への換算に当たって採用した換算の基準を当該四半期財務書類に注記しなければならない。
Article 88In cases where the account titles and any other matters set down in Quarterly Financial Documents to be submitted by a Foreign Company are presented in monetary amounts in a currency other than Japanese currency, the amounts for major matters shall also be stated in amounts that have been translated into Japanese currency.In this case, the translation standards adopted for the translation into Japanese currency shall be stated in the notes in said Quarterly Financial Documents.
(注記の方法)
(Noting Method)
第八十九条第八十六条、第八十七条第二項及び前条の規定により記載すべき注記は、脚注として記載しなければならない。ただし、脚注として記載することが適当でないと認められるものについては、他の適当な箇所に記載することができる。
Article 89(1)The notes to be stated pursuant to the provisions of Article 86, Article 87, paragraph (2), and the preceding Article shall be stated as Footnotes; provided, however, that notes that are found inappropriate to be stated as Footnotes may be stated in other appropriate places.
2第二十三条第三項の規定は、第八十六条及び第八十七条第二項の規定により注記をする場合に準用する。
(2)The provision of Article 23, paragraph (3) shall apply mutatis mutandis to the case of stating matters in the notes pursuant to the provisions of Article 86 and Article 87, paragraph (2).