第一条金融商品取引法（昭和二十三年法律第二十五号。以下「法」という。）第五条、第七条、第九条第一項、第十条第一項、第二十四条の四の七第一項若しくは第二項又は第二十四条の五第一項（これらの規定のうち法第二十四条の四の七第四項及び第二十四条の五第五項において準用する場合並びに財務諸表等の用語、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、中間財務諸表（中間貸借対照表、中間損益計算書、中間株主資本等変動計算書及び中間キャッシュ・フロー計算書（第三十八条の三に規定する特定信託財産について作成するこれらの財務書類に相当するものを含む。）又は第七十四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中間貸借対照表、中間損益計算書、中間株主資本等変動計算書及び中間キャッシュ・フロー計算書に相当するものをいう。以下同じ。）の用語、様式及び作成方法は、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) or Article 24-5, paragraph (1) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") (including the cases where any of these provisions are applied mutatis mutandis pursuant to Article 24-4-7, paragraph (4) and Article 24-5, paragraph (5) of the Act and cases where any of these provisions are applied mutatis mutandis, pursuant to Article 27 of the Act, to a corporation which has been designated by the Commissioner of the Financial Services Agency pursuant to the provisions 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 corporation is hereinafter referred to as a "Designated Corporation")), the terminology, forms, and preparation methods of Interim Financial Statements (meaning interim balance sheets, interim profit and loss statements, interim statements of changes in net assets, and interim cash flow statements (including documents that are equivalent to these Financial Documents, and that are prepared for specified trust property defined in Article 38-3) or, if Financial Documents 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 "Ordinance on Consolidated Financial Statements"); the same applies hereinafter) pursuant to the provisions of Article 74, paragraph (2), equivalents to interim balance sheets, interim profit and loss statements, interim statements of changes in net assets and interim cash flow statements, of which preparation is required pursuant to Designated International Accounting Standards; the same applies hereinafter) are 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 are in compliance with business accounting standards 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) is regarded as the business accounting standards 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, paragraph (3) of the Ordinance on Financial Statements, etc. is regarded as the business accounting standards generally accepted as fair and appropriate prescribed in paragraph (1).

第一条の二国際的な財務活動又は事業活動を行う会社として次に掲げる要件のいずれかを満たすもの（以下「特定会社」という。）が提出する中間財務諸表の用語、様式及び作成方法は、中間連結財務諸表を作成していない場合に限り、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 Interim 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 unless it prepares Interim Consolidated Financial Statements:

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、中間財務書類の用語、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 applies in Chapter VII), the terminology, forms, and preparation methods of interim Financial Documents are governed by the provisions of that Chapter.

第二条の二この規則において、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 2-2In this Ordinance, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

第三条中間財務諸表は、中間会計期間に係る中間財務諸表提出会社の財政状態、経営成績及びキャッシュ・フローの状況に関して、有用な情報を提供するものでなければならない。

Article 3(1)Interim Financial Statements must provide useful information concerning the financial position, business performance and cash flow conditions of the Company Submitting Interim Financial Statements for an interim accounting period.

２当該中間会計期間の直前の事業年度において財務諸表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、当該中間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 in the business year immediately prior to the relevant interim accounting period must be applied continuously in the relevant interim accounting period, except in cases of making a change based on justifiable grounds.

３中間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 Interim Financial Statements must be applied continuously, except in cases of making a change based on justifiable grounds.

第四条中間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中間財務諸表作成のための基本となる重要な事項で、次の各号に掲げる事項は、中間キャッシュ・フロー計算書の次に記載しなければならない。

Article 4Any accounting principles and procedures and presentation methods adopted for preparation of Interim Financial Statements and any other significant matters that serve as the basis for preparation of Interim Financial Statements which are set forth in the following items must be stated immediately after the interim cash flow statement:

第五条中間財務諸表作成のための基本となる重要な事項を変更した場合には、次の各号に掲げる事項を前条による記載の次に記載しなければならない。

Article 5(1)If any significant matters that serve as the basis for preparation of Interim Financial Statements have been changed, the matters set forth in the following items must be stated immediately after the statements under the preceding Article:

２当該中間会計期間の直前の事業年度に係る財務諸表作成に当たり会計処理の原則及び手続について変更が行われており、当該中間会計期間の直前の中間会計期間に係る中間財務諸表作成上の会計処理の原則及び手続と当該中間会計期間に係る中間財務諸表作成上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、その旨及び当該変更の内容を注記しなければならない。

(2)If the accounting principles or procedures had been changed upon preparing the Financial Statements for the business year immediately prior to the relevant interim accounting period, and there is any difference between the accounting principles and procedures adopted for preparing the Interim Financial Statements for the interim accounting period immediately prior to the relevant interim accounting period and those adopted for preparing the Interim Financial Statements for the relevant interim accounting period, a statement to that effect and the details of such change must be set down in the notes.

第五条の二中間貸借対照表日後、中間財務諸表提出会社の当該中間財務諸表に係る中間会計期間が属する事業年度（当該中間会計期間を除く。）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（以下「重要な後発事象」という。）が発生したときは、当該事象を注記しなければならない。

Article 5-2If any events that exert a material influence on the financial position, business performance and cash flow conditions of a Company Submitting Interim Financial Statements in and/or after the business year containing the interim accounting period pertaining to the relevant Interim Financial Statements (excluding said interim accounting period) occur after the interim balance sheet date (such events are hereinafter referred to as "Material Post-Balance Sheet Events"), said events must be stated in the notes.

第五条の三財務諸表等規則第八条の六の規定は、リース取引について準用する。この場合において、同条第一項及び第三項中「財務諸表提出会社」とあるのは「中間財務諸表提出会社」と、同条第一項第一号イ及び第二号並びに第二項中「当事業年度末」とあるのは「当中間会計期間末」と、同条第一項第二号ロ中「貸借対照表日後五年内」とあるのは「中間貸借対照表日の翌日から起算して五年以内の日」と、「貸借対照表日後五年超」とあるのは「中間貸借対照表日の翌日から起算して五年を経過した日以降」と、同条第二項中「一年内」とあるのは「中間貸借対照表日の翌日から起算して一年以内の日」と、同条第三項中「貸借対照表」とあるのは「中間貸借対照表」と読み替えるものとする。

Article 5-3The provisions of Article 8-6 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to lease transactions.In this case, the term "Company Submitting Financial Statements" in paragraphs (1) and (3) of that Article is deemed to be replaced with "Company Submitting Interim Financial Statements," the phrases "the end of the current business year" in paragraph (1), item (i), sub-item (a) and paragraph (2) of that Article are deemed to be replaced with "the end of current interim accounting period", the phrases "up to five years from the balance sheet date" and "after five years from the balance sheet date" in paragraph (1), item (ii), sub-item (b) of that Article are deemed to be replaced with "up to the day on which five years have elapsed from the day following the interim balance sheet date" and "after the day on which five years have elapsed from the day following the interim balance sheet date" respectively, the phrase "Within One Year" in paragraph (2) of that Article is deemed to be replaced with "on a day that comes within one year from the day following the interim balance sheet date," and the term "balance sheet" in paragraph (3) of that Article is deemed to be replaced with "interim balance sheet."

第五条の三の二財務諸表等規則第八条の六の二第一項（第一号を除く。）、第二項及び第七項の規定は、金融商品について準用する。この場合において、同条第一項第二号中「貸借対照表日」とあるのは「中間貸借対照表日」と、「貸借対照表の」とあるのは「中間貸借対照表の」と、「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、同条第七項中「財務諸表提出会社」とあるのは「中間財務諸表提出会社」と、「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 5-3-2The provisions of Article 8-6-2, paragraphs (1) (excluding item (i)), (2) and (7) of the Ordinance on Financial Statements, etc. apply mutatis mutandis to Financial Instruments.In this case, the phrases "balance sheet date," "of the balance sheet," and "amounts reported on the balance sheet" in paragraph (1), item (ii) of that Article are deemed to be replaced with "interim balance sheet date," "of the interim balance sheet," and "amounts reported on the interim balance sheet" respectively, and the terms "Company Submitting Financial Statements" and "Consolidated Financial Statements" in paragraph (7) of that Article are deemed to be replaced with "Company Submitting Interim Financial Statements" and "Interim Consolidated Financial Statements" respectively.

第五条の四財務諸表等規則第八条の七第一項（第一号、第五号及び第六号を除く。）及び第四項の規定は、有価証券について準用する。この場合において、同条第一項第二号から第四号までの規定中「貸借対照表日」とあるのは「中間貸借対照表日」と、「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、同条第三項中「当該事業年度」とあるのは「当中間会計期間」と、「貸借対照表日」とあるのは「中間貸借対照表日」と、「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、「財務諸表」とあるのは「中間財務諸表」と、「貸借対照表に」とあるのは「中間貸借対照表に」と、同条第四項中「当該事業年度」とあるのは「当中間会計期間」と、同条第四項中「財務諸表提出会社」とあるのは「中間財務諸表提出会社」と、「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 5-4The provisions of Article 8-7, paragraphs (1) (excluding items (i), (v), and (vi)) and paragraph (4) of the Ordinance on Financial Statements, etc. apply mutatis mutandis to securities.In this case, the terms "balance sheet" and "amount reported on the balance sheet" in paragraph (1), items (ii) to (iv) inclusive of that Article are deemed to be replaced with "interim balance sheet" and "amount reported on the interim balance sheet" respectively, the terms "relevant business year," "balance sheet date," "amount reported on the balance sheet," "Financial Statements," and "on the balance sheet" in paragraph (3) of that Article are deemed to be replaced with "current interim accounting period," "interim balance sheet date," "amount reported on the interim balance sheet," "Interim Financial Statements," and "on the interim balance sheet" respectively, the term "relevant business year" in paragraph (4) of that Article is deemed to be replaced with "current interim accounting period," the terms "Company Submitting Financial Statements" and "Consolidated Financial Statements" in paragraph (4) of that Article are deemed to be replaced with "Company Submitting Interim Financial Statements" and "Interim Consolidated Financial Statements" respectively.

第五条の五第五条の三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ないものに限る。）については、取引の対象物（通貨、金利、株式、債券、商品及びその他の取引の対象物をいう。次項において同じ。）の種類ごとの中間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、中間貸借対照表日における時価及び評価損益並びに時価の算定方法を注記しなければならない。ただし、重要性の乏しいものについては、注記を省略することができる。

Article 5-5(1)In addition to the matters specified in Article 5-3-2, with regard to Derivative Transactions (limited to those to which Hedge Accounting is not applied), the contract amount as of the interim balance sheet date or the principal equivalent amount specified in the contract, the market price and gain or loss on valuation as of the interim balance sheet date, and the calculation method for the market price must be stated in the notes, for each type of the Subject Matter of Transactions (meaning currencies, money rates, shares, bonds, commodities and any other subject matter of transactions; the same applies in the following paragraph); provided, however, that notes may be omitted for matters having little materiality.

２前項の規定にかかわらず、デリバティブ取引のうちヘッジ会計が適用されているものについては、取引の対象物の種類ごとの中間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、中間貸借対照表日における時価及び時価の算定方法を注記することができる。

(2)Notwithstanding the provisions of the preceding paragraph, with regard to Derivative Transactions to which Hedge Accounting is applied, the contract amount as of the interim balance sheet date or the principal equivalent amount specified in the contract, the market price as of the interim balance sheet date, and the calculation method for the market price may be stated in the notes, for each type of the Subject Matter of Transactions.

３第一項に定める事項は、取引（先物取引、オプション取引、先渡取引、スワップ取引及びその他のデリバティブ取引をいう。次項において同じ。）の種類、市場取引（財務諸表等規則第八条第十項第三号に規定する市場取引をいう。）又は市場取引以外の取引、買付約定に係るもの又は売付約定に係るもの、中間貸借対照表日から取引の決済日又は契約の終了時までの期間及びその他の項目に区分して記載しなければならない。

(3)The matters specified in paragraph (1) must be stated by categorizing them into the type of Transactions (meaning Futures Transactions, Options Transactions, Forward Transactions, Swap Transactions and Any Other Derivative Transactions; the same applies in the following paragraph), distinction between Market Transactions (meaning the market transactions defined in Article 8, paragraph (10), item (iii) of the Ordinance on Financial Statements, etc.) or transactions other than Market Transactions, distinction between those pertaining to purchase contracts and those pertaining to sale contracts, the period from the interim balance sheet date to the settlement date of the transaction or to the time of termination of the contract, and other matters.

４第二項に定める事項は、ヘッジ会計の方法、取引の種類、ヘッジ対象（財務諸表等規則第八条の二第八号に規定するヘッジ対象をいう。）及びその他の項目に区分して記載しなければならない。

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

５第一項に定める事項は、中間財務諸表提出会社が中間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。

(5)The matters specified in paragraph (1) are not required to be stated if a Company Submitting Interim Financial Statements prepares Interim Consolidated Financial Statements.

第五条の六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（中間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中間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。）を適用して中間財務諸表を作成しなければならない。

Article 5-6With 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."), Interim Financial Statements must be prepared by applying Tax Effect Accounting (meaning an accounting method which, if there are differences between the amounts of assets and liabilities reported on the interim balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of interim 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 applies hereinafter).

第五条の七中間連結財務諸表を作成していない会社にあつては、次の各号に掲げる場合の区分に応じ、当該各号に定める事項を注記しなければならない。ただし、第一号に定める事項については、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 5-7With regard to a company that does not prepare Interim Consolidated Financial Statements, the matters set forth in the following items for the respective categories of cases listed in those items must be stated in the notes; provided, however, that, with regard to the matters specified in item (i), any Affiliated Company that has little materiality in terms of the profit or loss and the retained earnings and any other items may be excluded:

第五条の八財務諸表等規則第八条の十四の規定は、ストック・オプション若しくは自社株式オプションを付与又は自社の株式を交付している場合について準用する。この場合において、同条第一項第一号中「事業年度」とあるのは「中間会計期間」と、同条第二項中「財務諸表提出会社」とあるのは「中間財務諸表提出会社」と、「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 5-8The provisions of Article 8-14 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to cases where Stock Options or Options on the Company's Own Shares have been granted or the Company's Own Shares have been issued.In this case, the term "business year" in paragraph (1), item (i) of that Article is deemed to be replaced with "interim accounting period," and the terms "Company Submitting Financial Statements" and "Consolidated Financial Statements" in paragraph (2) of that Article are deemed to be replaced with "Company Submitting Interim Financial Statements" and "Interim Consolidated Financial Statements" respectively.

第五条の九前条の規定のほか、中間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、次に掲げる事項を注記しなければならない。ただし、当該ストック・オプションの付与による影響が、中間財務諸表提出会社の財政状態、経営成績及びキャッシュ・フローの状況にとつて重要でないと認められる場合には、注記を省略することができる。

Article 5-9(1)In addition to the provisions of the preceding Article, if Stock Options have been granted during the interim accounting period, the following matters must be stated in the notes with regard to said Stock Options; provided, however, that the notes may be omitted if they are found to be immaterial to the financial position, business performance and cash flow conditions of the Company Submitting Interim Financial Statements:

２前項の注記は、次のいずれかの方法で記載しなければならない。

(2)The notes set forth in the preceding paragraph must be stated by either of the following methods:

３前項の規定にかかわらず、次の各号に掲げるストック・オプションについては複数契約を集約して記載してはならない。

(3)Notwithstanding the provisions of the preceding paragraph, notes for the Stock Options set forth in the following items must not be stated collectively for multiple contracts:

４前三項に定める事項は、中間財務諸表提出会社が中間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。

(4)The matters specified in the preceding three paragraphs are not required to be stated if a Company Submitting Interim Financial Statements prepares Interim Consolidated Financial Statements.

第五条の十財務諸表等規則第八条の十七の規定は、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（次条各項に定める場合を除く。）について準用する。この場合において、財務諸表等規則第八条の十七第一項（第九号を除く。）、第二項及び第三項中「事業年度」とあるのは「中間会計期間」と、同条第一項第二号中「財務諸表に」とあるのは「中間財務諸表に」と、同項第九号中「事業年度の翌事業年度以降」とあるのは「中間会計期間の末日後」と、同項第十号及び同条第四項中「連結財務諸表」とあるのは「中間連結財務諸表」と、同条第一項第十号及び第三項第一号中「損益計算書」とあるのは「中間損益計算書」と読み替えるものとする。

Article 5-10The provisions of Article 8-17 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to the cases where a Business Combination has been carried out through acquisition of another Enterprise or a business segment of another Enterprise (excluding the cases prescribed in the paragraphs of the following Article).In this case, the term "business year" in Article 8-17, paragraphs (1) (excluding item (ix)), (2) and (3) of the Ordinance on Financial Statements, etc. is deemed to be replaced with "interim accounting period," the phrase "in the Financial Statement" in paragraph (1), item (ii) of that Article is deemed to be replaced with "in the Interim Financial Statements," the phrase "after the business year following the business year" in item (ix) of that paragraph is deemed to be replaced with "after the last day of the interim accounting period," the term "Consolidated Financial Statements" in item (x) of that paragraph and paragraph (4) of that Article is deemed to be replaced with "Interim Consolidated Financial Statements," and the term "profit and loss statement" in paragraph (1), item (x) and paragraph (3), item (i) of that Article is deemed to be replaced with "interim profit and loss statement."

第五条の十一財務諸表等規則第八条の十八の規定は、逆取得となる企業結合が行われた場合について準用する。この場合において、同条第一項中「事業年度」とあるのは「中間会計期間」と、「貸借対照表」とあるのは「中間貸借対照表」と、同条第二項中「貸借対照表」とあるのは「中間貸借対照表」と、「損益計算書」とあるのは「中間損益計算書」と、同項第一号中「財務諸表提出会社」とあるのは「中間財務諸表提出会社」と、同号ロ中「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「税引前中間純利益金額又は税引前中間純損失金額」と、「当期純利益金額又は当期純損失金額」とあるのは「中間純利益金額又は中間純損失金額」と、「一株当たり当期純利益金額又は当期純損失金額」とあるのは「一株当たり中間純利益金額又は中間純損失金額」と、同条第三項中「連結財務諸表」とあるのは「中間連結財務諸表」と、同項第一号中「財務諸表提出会社」とあるのは「中間財務諸表提出会社」と、同条第四項中「事業年度の翌事業年度以降」とあるのは「中間会計期間の末日後」と、「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 5-11(1)The provisions of Article 8-18 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to the case where a Business Combination resulting in Reverse Acquisition was implemented.In this case, the terms "business year" and "balance sheet" in paragraph (1) of that Article are deemed to be replaced with "interim accounting period" and "interim balance sheet," respectively, the terms "balance sheet" and "profit and loss statement" in paragraph (2) of that Article are deemed to be replaced with "interim balance sheet" and "interim profit and loss statement," respectively, the term "Company Submitting Financial Statements" in item (i) of that paragraph is deemed to be replaced with "Company Submitting Interim Financial Statements," the phrases "the amount of net profit for the period before taxes or the amount of net loss for the period before taxes," "the amount of current net profit or the amount of current net loss," and "the per share amount of current net profit or per share amount of current net loss" in sub-item (b) of that item are deemed to be replaced with "the amount of interim net profit before taxes or the amount of interim net loss before taxes," "the amount of interim net profit or the amount of interim net loss," and "the per share amount of interim net profit or per share amount of interim net loss," respectively, the term "Consolidated Financial Statements" in paragraph (3) of that Article is deemed to be replaced with "Interim Consolidated Financial Statements," the term "Company Submitting Financial Statements" in item (i) of that paragraph is deemed to be replaced with "Company Submitting Interim Financial Statements," and the phrase "after the business year following the business year" and the term "Consolidated Financial Statements" in paragraph (4) of that Article are deemed to be replaced with "after the last day of the interim accounting period" and "Consolidated Interim Financial Statements," respectively.

２財務諸表等規則第八条の十九の規定は、他の企業の取得による企業結合が複数の取引によつて行われた場合について準用する。この場合において、同条中「連結財務諸表」とあるのは「中間連結財務諸表」と、同条第一項中「事業年度」とあるのは「中間会計期間」と、同項第三号中「貸借対照表」とあるのは「中間貸借対照表」と、「損益計算書」とあるのは「中間損益計算書」と、同条第二項中「事業年度の翌事業年度以降」とあるのは「中間会計期間の末日後」と読み替えるものとする。

(2)The provisions of Article 8-19 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to the case where a Business Combination through the acquisition of another Enterprise has been carried out through multiple transactions.In this case, the term "Consolidated Financial Statements" in that Article is deemed to be replaced with "Interim Consolidated Financial Statements," the term "business year" in paragraph (1) of that Article is deemed to be replaced with "interim accounting period," the terms "balance sheet" and "profit and loss statement" in item (iii) of that paragraph are deemed to be replaced with "interim balance sheet" and "interim profit and loss statement," respectively, and the phrase "after the business year following the business year" in paragraph (2) of that Article is deemed to be replaced with "after the last day of the interim accounting period."

第五条の十二財務諸表等規則第八条の二十及び第八条の二十一の規定は、共通支配下の取引等及び子会社が親会社を吸収合併した場合について準用する。この場合において、財務諸表等規則第八条の二十第一項及び第二項並びに第八条の二十一第一項中「事業年度」とあるのは「中間会計期間」と、財務諸表等規則第八条の二十第三項並びに第八条の二十一第一項及び第三項中「連結財務諸表」とあるのは「中間連結財務諸表」と、財務諸表等規則第八条の二十一第一項中「財務諸表提出会社」とあるのは「中間財務諸表提出会社」と、同条第二項第一号及び第二号中「貸借対照表」とあるのは「中間貸借対照表」と、「損益計算書」とあるのは「中間損益計算書」と、同条第三項中「事業年度の翌事業年度以降」とあるのは「中間会計期間の末日後」と読み替えるものとする。

Article 5-12The provisions of Articles 8-20 and 8-21 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to a Common Control Transaction, etc. and to cases where a Subsidiary Company has absorbed its Parent Company through an absorption-type merger.In this case, the term "business year" in Article 8-20, paragraphs (1) and (2) and Article 8-21, paragraph (1) of the Ordinance on Financial Statements, etc. is deemed to be replaced with "interim accounting period," the term "Consolidated Financial Statements" in Article 8-20, paragraph (3) and Article 8-21, paragraphs (1) and (3) of the Ordinance on Financial Statements, etc. is deemed to be replaced with "Interim Consolidated Financial Statements," the term "Company Submitting Financial Statements" in Article 8-21, paragraph (1) of the Ordinance on Financial Statements, etc. is deemed to be replaced with "Company Submitting Interim Financial Statements," the terms "balance sheet" and "profit and loss statement" in paragraph (2), items (i) and (ii) of that Article are deemed to be replaced with "interim balance sheet" and "interim profit and loss statement" respectively, and the phrase "after the business year following the business year" in paragraph (3) of that Article is deemed to be replaced with "after the last day of the interim accounting period."

第五条の十三財務諸表等規則第八条の二十二の規定は、共同支配企業を形成する企業結合について準用する。この場合において、同条第一項及び第二項中「事業年度」とあるのは「中間会計期間」と、同条第三項中「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 5-13The provisions of Article 8-22 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to a Business Combination forming a jointly controlled enterprise.In this case, the term "business year" in paragraphs (1) and (2) of that Article is deemed to be replaced with "interim accounting period," and the term "Consolidated Financial Statements" in paragraph (3) of that Article is deemed to be replaced with "Interim Consolidated Financial Statements."

第五条の十四財務諸表等規則第八条の二十三の規定は、重要な事業分離について準用する。この場合において、同条第一項及び第三項中「事業年度」とあるのは「中間会計期間」と、同条第一項第四号中「損益計算書」とあるのは「中間損益計算書」と、同条第四項中「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 5-14The provisions of Article 8-23 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to a material Business Divestiture.In this case, the term "business year" in paragraphs (1) and (3) of that Article is deemed to be replaced with "interim accounting period," the term "profit and loss statement" in paragraph (1), item (iv) of that Article is deemed to be replaced with "interim profit and loss statement," and the term "Consolidated Financial Statements" in paragraph (4) of that Article is deemed to be replaced with "Interim Consolidated Financial Statements."

第五条の十五財務諸表等規則第八条の二十四の規定は、企業結合に該当しない事業分離について準用する。この場合において、同条第二項中「連結財務諸表」とあるのは、「中間連結財務諸表」と読み替えるものとする。

Article 5-15The provisions of Article 8-24 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to a Business Divesture that is not categorized as a Business Combination.In this case, the term "Consolidated Financial Statements" in paragraph (2) of that Article is deemed to be replaced with "Interim Consolidated Financial Statements."

第五条の十六財務諸表等規則第八条の二十五の規定は、企業結合に関する重要な後発事象及び中間貸借対照表日までに主要な条件について合意をした企業結合であつて同日までに完了していないものについて準用する。この場合において、同条第一項及び第二項中「貸借対照表日」とあるのは「中間貸借対照表日」と、同条第三項中「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 5-16The provisions of Article 8-25 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to a Material Post-Balance Sheet Event, etc. related to a Business Combination and a Business Combination wherein an agreement has been reached on major conditions by the interim balance sheet date and which has not been completed by that date.In this case, the term "balance sheet date" in paragraphs (1) and (2) of that Article is deemed to be replaced with "interim balance sheet date," and the term "Consolidated Financial Statements" in paragraph (3) of that Article is deemed to be replaced with "Interim Consolidated Financial Statements."

第五条の十七財務諸表等規則第八条の二十六の規定は、事業分離に関する重要な後発事象及び中間貸借対照表日までに主要な条件について合意をした事業分離であつて同日までに完了していないものについて準用する。この場合において、同条第一項中「貸借対照表日」とあるのは「中間貸借対照表日」と、同条第二項中「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 5-17The provisions of Article 8-26 of the Ordinance on Financial Statements, etc. apply mutatis mutandis to a Material Post-Balance Sheet Event, etc. related to a Business Divestiture and a Business Divesture wherein an agreement has been reached on major conditions by the interim balance sheet date and which has not been completed by that date.In this case, the term "balance sheet date" in paragraph (1) of that Article is deemed to be replaced with "interim balance sheet date," and the term "Consolidated Financial Statements" in paragraph (2) of that Article is deemed to be replaced with "Interim Consolidated Financial Statements."

第五条の十八中間貸借対照表日において、企業が将来にわたつ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つて、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、中間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つた場合は、注記することを要しない。

Article 5-18If, as of the interim 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"), and 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 must be stated in the notes; provided, however, that if said significant uncertainty ceases to be recognized after the interim balance sheet date, they are not required to be stated:

第五条の十九財務諸表等規則第八条の二十八（第一号イ及びロを除く。）の規定は、資産除去債務について準用する。この場合において、同条中「貸借対照表」とあるのは「中間貸借対照表」と、「当該事業年度」とあるのは「当中間会計期間」と読み替えるものとする。

Article 5-19The provisions of Article 8-28 (excluding item (i), sub-items (a) and (b)) of the Ordinance on Financial Statements, etc. apply mutatis mutandis to Asset Retirement Obligations.In this case, the terms "balance sheet" and "the relevant business year" in that Article are deemed to be replaced with "interim balance sheet" and "the current interim accounting period" respectively.

第五条の二十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 5-20(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 must be set down in the notes in accordance with Form No. 1:

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

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

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

(3)If the following matters are reported in the interim balance sheet or the interim profit and loss statement, the outline for each Reporting Segment must be set down in the notes in accordance with Form No. 3:

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

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

５第一項各号及び第二項各号に掲げる事項並びに第三項に規定する概要は、中間財務諸表提出会社が中間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。

(5)The matters set forth in the items of paragraph (1) and the items of paragraph (2) and the outline prescribed in paragraph (3) are not required to be stated if the Company Submitting Interim Financial Statements prepares Interim Consolidated Financial Statements.

第五条の二十一財務諸表等規則第八条の三十（第一項第一号及び第四号を除く。）の規定は、賃貸等不動産（同条第一項に規定する賃貸等不動産をいう。次項において同じ。）について準用する。この場合において、同条第一項第二号中「貸借対照表計上額」とあるのは「中間貸借対照表計上額」と、「事業年度」とあるのは「中間会計期間」と、同項第三号中「貸借対照表日」とあるのは「中間貸借対照表日」と、同条第二項中「財務諸表提出会社」とあるのは「中間財務諸表提出会社」と、「連結財務諸表」とあるのは「中間連結財務諸表」と読み替えるものとする。

Article 5-21(1)The provisions of Article 8-30 (excluding paragraph (1), items (i) and (iv)) of the Ordinance on Financial Statements, etc. apply mutatis mutandis to Rental, etc. Real Properties (meaning a Rental, etc. Real Property prescribed in paragraph (1) of that Article; the same applies in the following paragraph).In this case, the phrase "reported in the balance sheet" and the term "business year" in paragraph (1), item (ii) of that Article are deemed to be replaced with "reported in the interim balance sheet" and "interim accounting period," respectively, the term "balance sheet date" in item (iii) of that paragraph is deemed to be replaced with "interim balance sheet date," the terms "Company Submitting Financial Statements" and "Consolidated Financial Statements" in paragraph (2) of that Article are deemed to be replaced with "Company Submitting Interim Financial Statements" and "Interim Consolidated Financial Statements," respectively.

２前項において準用する財務諸表等規則第八条の三十第一項第二号及び第三号に掲げる事項のうち、賃貸等不動産の中間貸借対照表計上額及び中間貸借対照表日における時価に前事業年度の末日に比して著しい変動が認められない場合には、その旨を記載することにより、これらの号に掲げる事項の注記を省略することができる。

(2)If, from among the matters set forth in Article 8-30, paragraph (1), items (ii) and (iii) of the Ordinance on Financial Statements as applied mutatis mutandis pursuant to the preceding paragraph, no substantial fluctuation is found in the amount of Rental, etc. Real Properties reported on the interim balance sheet and the market price thereof as of the interim closing date in comparison to the last day of the previous Fiscal Year, notes may be omitted for the matters listed in those items by making a statement to that effect.

第六条この規則において特に定める注記のほか、中間財務諸表提出会社の利害関係人が、中間財務諸表に係る中間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 6In addition to the notes particularly specified under this Ordinance, if there are any matters that are found to be necessary for persons interested in a Company Submitting Interim Financial Statements to make adequate judgments on the financial position, business performance and cash flow conditions of the company for the business year containing the interim accounting period pertaining to the Interim Financial Statements, said matters must be stated in the notes.

第七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中間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。以下同じ。）として記載することが適当と認められるものを除き、第四条及び第五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、第四条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 7(1)The notes to be stated pursuant to the provisions of this Ordinance must be stated immediately after the statements under the provisions of Articles 4 and 5, 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 Interim Financial Statements in which the matters pertaining to said notes are stated; the same applies hereinafter); provided, however, that matters related to the matters that are stated pursuant to the provisions of Article 4 may be stated together therewith.

２第五条の十八の規定による注記は、前項の規定にかかわらず、中間キャッシュ・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、第四条の規定による記載は、同条の規定にかかわらず、第五条の十八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 provisions of the preceding paragraph, the notes under the provisions of Article 5-18 must be stated immediately after the interim cash flow statement.In this case, notwithstanding the provisions of Article 4, the matters stated under the provisions of that Article must be stated immediately after the notes under the provisions of Article 5-18.

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

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

第七条の二中間財務諸表に掲記される科目その他の事項の金額は、百万円単位又は千円単位をもつて表示するものとする。

Article 7-2The amounts for the account titles and any other matters contained in Interim Financial Statements are to be presented in units of million yen or thousand yen.

第七十四条特定会社が提出する中間財務諸表の用語、様式及び作成方法は、前各章の規定による。

Article 74(1)The terminology, forms, and preparation methods of Interim Financial Statements that a Specified Company submits are 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中間財務諸表のほか、指定国際会計基準によつて中間財務諸表を作成することができる。

(2)A Specified Company may prepare Interim Financial Statements pursuant to Designated International Accounting Standards in addition to Interim Financial Statements prepared pursuant to the provisions of the preceding paragraph.

第七十五条指定国際会計基準に準拠して作成した中間財務諸表には、次に掲げる事項を注記しなければならない。

Article 75The following matters must be stated in the notes to Interim Financial Statements prepared in accordance with Designated International Accounting Standards:

第七十六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中間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、当該中間財務書類の用語、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 76(1)If 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 applies hereinafter) as Interim Financial Documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of said Interim Financial Documents are to 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中間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、当該中間財務書類の用語、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)If 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 provisions of the preceding paragraph, and 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 Interim Financial Documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of said Interim Financial Documents are to 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中間財務書類の用語、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)If 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 Interim Financial Documents to be submitted by such Foreign Company are to be in accordance with the instructions of the Commissioner of the Financial Services Agency.

４前三項の規定にかかわらず、特定有価証券（法第五条第一項において規定する特定有価証券をいう。）を発行する外国会社が、当該特定有価証券に関して提出する中間財務書類の用語、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。ただし、当該外国会社がその本国において作成している財務計算に関する書類を中間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、当該中間財務書類の用語、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。

(4)Notwithstanding the provisions of the preceding three paragraphs, the terminology, forms, and preparation methods of Interim Financial Documents which a Foreign Company issuing Regulated Securities (meaning the regulated securities defined in Article 5, paragraph (1) of the Act) submits with regard to such Regulated Securities are to be in accordance with the instructions of the Commissioner of the Financial Services Agency; provided, however, that, if the Commissioner of the Financial Services Agency approves said Foreign Company to submit the documents on financial calculation prepared in its home country as Interim Financial Documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of said Interim Financial Documents are to 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.

第七十七条前条第一項から第三項までの規定による中間財務書類について、当該外国会社が採用する中間財務書類の会計処理の原則及び手続のうち、本邦における中間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、その内容を当該中間財務書類に注記しなければならない。

Article 77If any accounting principles and procedures for preparing Interim Financial Documents adopted by the Foreign Company with regard to the Interim Financial Documents under the provisions of paragraphs (1) to (3) inclusive of the preceding Article differ from accounting principles and procedures for preparing Interim Financial Documents in Japan, the contents thereof must be stated in the notes in said Interim Financial Documents.

第七十八条第三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中間財務書類について準用する。

Article 78(1)The provisions of Article 3, paragraph (3), and Article 5, paragraph (1), item (ii) apply mutatis mutandis to Interim Financial Documents to be submitted by a Foreign Company.

２外国会社が提出する中間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、その内容を当該中間財務書類に注記しなければならない。

(2)If any presentation methods for the Interim Financial Documents to be submitted by a Foreign Company differ from presentation methods in Japan, the contents thereof must be stated in the notes in said Interim Financial Documents.

第七十九条外国会社が提出する中間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つて採用した換算の基準を当該中間財務書類に注記しなければならない。

Article 79If the account titles and any other matters set down in Interim 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 are also to be stated in amounts that have been translated into Japanese currency.In this case, the translation standards adopted for the translation into Japanese currency must be stated in the notes in said Interim Financial Documents.

第八十条第七十七条から前条まで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 80(1)The notes to be stated pursuant to the provisions of Article 77 through the preceding Article inclusive must 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第七条第三項の規定は、第七十七条及び第七十八条の規定により注記をする場合に準用する。

(2)The provisions of Article 7, paragraph (3) apply mutatis mutandis to the case of stating matters in the notes pursuant to the provisions of Articles 77 and 78.