第一条この府令において、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 1In this Cabinet Office Ordinance, the meanings of the terms listed in the following items are as prescribed in the respective items:

第一条の二発行者が外国債等の発行者である場合における法第四条第一項第五号に規定する発行価額又は売出価額の総額が一億円未満の有価証券の募集又は売出しで内閣府令で定めるものは、次の各号に掲げるもの以外の募集又は売出しとする。

Article 1-2If the Issuer is an Issuer of Foreign Government Bonds, etc., the Public Offering or Secondary Distribution of Securities whose total issue value or distribution value is less than 100 million yen which is specified by a Cabinet Office Ordinance, as referred to in Article 4, paragraph (1), item (v) of the Act, is a Public Offering or Secondary Distribution other than those listed in the following items:

第一条の三その有価証券発行勧誘等（法第四条第二項に規定する有価証券発行勧誘等をいう。以下同じ。）が適格機関投資家向け勧誘（法第二十三条の十三第一項に規定する適格機関投資家向け勧誘をいう。以下同じ。）に該当する外国債等の発行者は、本邦内に住所を有する者であつて、当該有価証券の譲渡に関する行為につき、当該外国債等の発行者を代理する権限を有するもの（次条において「発行者の代理人」という。）を定めなければならない。

Article 1-3An Issuer of Foreign Government Bonds, etc., whose solicitation with a view to issuing new securities, etc. (meaning a solicitation with a view to issuing new securities, etc. as defined in Article 4, paragraph (2) of the Act; the same applies hereinafter) qualifies as an Exclusive Solicitation to Qualified Institutional Investors (meaning an Exclusive Solicitation to Qualified Institutional Investors as defined in Article 23-13, paragraph (1) of the Act; the same applies hereinafter) must specify a person who has an address in Japan and who has the authority to represent said Issuer of Foreign Government Bonds, etc. in any acts concerning the transfer of said Securities (such person is referred to as the "Issuer's Agent" in the following Article).

第一条の三の二法第四条第二項に規定する内閣府令で定める要件は、同項に規定する適格機関投資家取得有価証券一般勧誘が同条第一項第四号　に規定する有価証券の売出しに該当し、かつ、当該適格機関投資家取得有価証券一般勧誘が当該有価証券の売出しとして行われることとする。

Article 1-3-2The requirements specified by a Cabinet Office Ordinance, referred to in Article 4, paragraph (2) of the Act, are that the General Solicitation Involving Securities Acquired by a Qualified Institutional Investor prescribed in that paragraph should fall under a Secondary Distribution of Securities prescribed in paragraph (1), item (iv) of that Article and said General Solicitation Involving Securities Acquired by a Qualified Institutional Investor should be made as said Secondary Distribution of Securities.

第一条の四発行者の代理人は、法第四条第二項に違反して当該有価証券の譲渡が行われたことを知つたときは、その旨を遅滞なく関東財務局長に通知しなければならない。

Article 1-4When an Issuer's Agent has learned that the relevant Securities have been transferred in violation of Article 4, paragraph (2) of the Act, the Issuer's Agent must notify the Director-General of the Kanto Local Finance Bureau to that effect without delay.

第一条の五令第二条の十二の四第一項に規定する内閣府令で定める有価証券は、特定上場有価証券（法第二条第三十三項に規定する特定上場有価証券をいう。）で外国債等に該当するもの及び特定店頭売買有価証券（令第二条の十二の四第三項第二号に規定する特定店頭売買有価証券をいう。）で外国債等に該当するものとする。

Article 1-5The Securities specified by a Cabinet Office Ordinance, referred to in Article 2-12-4, paragraph (1) of the Order, are Specified Listed Securities (meaning Specified Listed Securities as defined in Article 2, paragraph (33) of the Act) that qualify as Foreign Government Bonds, etc. and Specified Over-the-Counter Traded Securities (meaning Specified Over-the-Counter Traded Securities as defined in Article 2-12-4, paragraph (3), item (ii) of the Order) that qualify as Foreign Government Bonds, etc.

第一条の六令第二条の十二の四第一項に規定する有価証券で外国債等に該当するものの発行者が同項に規定する承認を受けようとする場合には、承認申請書に次の各号に掲げる書類を添えて、これを関東財務局長に提出しなければならない。

Article 1-6(1)If an Issuer of the Securities that qualify as Foreign Government Bonds, etc. that are defined in Article 2-12-4, paragraph (1) of the Order intends to obtain acknowledgement set forth in that paragraph, the Issuer must attach the documents listed in the following items to a written application for acknowledgement and must submit them to the Director-General of the Kanto Local Finance Bureau:

２発行者が外国債等の発行者である場合における令第二条の十二の四第一項に規定する所有者の数は、申請のあつた日の属する会計年度又は事業年度（以下「会計年度等」という。）の直前会計年度等の末日及び直前会計年度等の開始の日前二年以内に開始した会計年度等の末日において当該外国債等の保管の委託を受けている金融商品取引業者等（法第三十四条に規定する金融商品取引業者等をいう。第二条第三項及び第八条の四において同じ。）の有する当該外国債等の所有者の名簿に記載されている者（非居住者（外国為替及び外国貿易法第六条第一項第六号に規定する非居住者をいう。第十一条の十五第二項第二号ロ及び第十三条の二第四項において同じ。）を除く。）の数とする。

(2)If the Issuer is an Issuer of Foreign Government Bonds, etc., the number of holders prescribed in Article 2-12-4, paragraph (1) of the Order is the number of persons (excluding Non-Residents (meaning non-residents as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act; the same applies in Article 11-15, paragraph (2), item (ii), sub-item (b) and Article 13-2, paragraph (4))) who are listed in the registry of the holders of said Foreign Government Bonds, etc. that are held by Financial Instruments Business Operator, etc. (meaning Financial Instruments Business Operator, etc. as defined in Article 34 of the Act; the same applies in Article 2, paragraph (3) and Article 8-4) that have been entrusted with the custody of said Foreign Government Bonds, etc. as of the last day of the fiscal year or business year (hereinafter collectively referred to as "Fiscal Year, etc.") immediately preceding the Fiscal Year, etc. which includes the day on which the application is filed and as of the last day of the Fiscal Year, etc. that commenced within two years before the day of commencement of the immediately preceding Fiscal Year, etc.

３第一項各号に掲げる書類が日本語又は英語をもつて記載したものでないときは、その訳文を付さなければならない。

(3)When the documents listed in the items of paragraph (1) have not been written in Japanese or English, translations thereof must be attached.

第一条の七法第四条第三項に規定する内閣府令で定める場合は、同項第三号に該当することとなつた外国債等の所有者（当該外国債等の発行者を除く。）が当該外国債等（同号に該当することとなつた日前から所有するものに限る。）について、当該日から起算して一年を経過する日までの間に特定投資家等取得有価証券一般勧誘を行う場合とする。

Article 1-7The cases specified by a Cabinet Office Ordinance, referred to in Article 4, paragraph (3) of the Act, are the cases where a holder of Foreign Government Bonds, etc. that has come to fall under item (iii) of that paragraph (excluding the Issuer of said Foreign Government Bonds, etc.) conducts a General Solicitation Involving Securities Acquired by a Professional Investor for said Foreign Government Bonds, etc. (limited to those held as of the day prior to when said Foreign Government Bonds, etc. came to fall under that item) during the period between the day set forth in the parenthetical and the day on which one year has elapsed from said day.

第一条の八法第四条第三項第三号に規定する内閣府令で定めるものは、金融商品取引法第二条に規定する定義に関する内閣府令（平成五年大蔵省令第十四号。以下「定義府令」という。）第十条の二第一項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が同一である外国債等とする。

Article 1-8The Securities specified by a Cabinet Office Ordinance, referred to in Article 4, paragraph (3), item (iii) of the Act, are Foreign Government Bonds, etc. for which the matters prescribed in the items of Article 10-2, paragraph (1) of the Cabinet Office Ordinance on Definitions under Article 2 of the Financial Instruments and Exchange Act (Ordinance of the Ministry of Finance No. 14 of 1993; hereinafter referred to as the "Ordinance on Definitions") are the same in accordance with the category of Securities listed in the said respective items.

第二条法第四条第六項の規定により外国債等の発行者が提出する有価証券通知書は、第一号様式により作成し、関東財務局長に提出しなければならない。

Article 2(1)A Written Notice of Securities that is to be submitted by an Issuer of Foreign Government Bonds, etc. pursuant to the provisions of Article 4, paragraph (6) of the Act must be prepared in accordance with Form 1 and must be submitted to the Director-General of the Kanto Local Finance Bureau.

２有価証券通知書には、次に掲げる書類を添付しなければならない。この場合において、当該書類が日本語をもつて記載したものでないときは、その訳文を付さなければならない。

(2)The following documents must be attached to a Written Notice of Securities.In this case, if said documents have not been written in Japanese, translations thereof must be attached:

３法第四条第六項ただし書に規定する内閣府令で定める者は、次の各号に掲げる者とする。

(3)The persons specified by a Cabinet Office Ordinance, referred to in the proviso to Article 4, paragraph (6) of the Act, are the persons listed in the following items:

４外国債等に係る法第四条第六項ただし書（法第二十七条において準用する法第二十三条の八第四項において準用する場合を含む。）に規定する内閣府令で定める金額は、千万円とする。

(4)The amount specified by a Cabinet Office Ordinance, referred to in the proviso to Article 4, paragraph (6) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 23-8, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act) as relating to Foreign Government Bonds, etc., is ten million yen.

第三条前条第一項の規定による有価証券通知書提出日以後当該募集又は売出しに係る有価証券の取引が終了する日以前において当該有価証券通知書に記載された内容につき変更があつた場合には、当該有価証券通知書を提出した者は、遅滞なく、当該変更の内容を記載した変更通知書を関東財務局長に提出しなければならない。

Article 3If there are any changes in the content stated in the Written Notice of Securities under paragraph (1) of the preceding Article on or after the submission date of said Written Notice of Securities but before the day on which the transaction of Securities relating to the relevant Public Offering or Secondary Distribution ends, the person who submitted said Written Notice of Securities must submit a written notice of changes stating the contents of said changes to the Director-General of the Kanto Local Finance Bureau without delay.

第三条の二法第四条第七項に規定する内閣府令で定める場合は、当該有価証券が外国債等である場合には次に掲げる場合とする。

Article 3-2The cases specified by a Cabinet Office Ordinance, referred to in Article 4, paragraph (7) of the Act, are the following cases when the relevant Securities are Foreign Government Bonds, etc.:

第四条外国債等の発行者は、法第二十七条において準用する法第五条第一項の規定により有価証券届出書を提出する場合には、本邦内に住所を有する者であつて、当該募集又は売出しの届出に関する一切の行為につき、当該発行者を代理する権限を有するもの（第十一条の二第一項第三号において「代理人」という。）を定めなければならない。

Article 4(1)If an Issuer of Foreign Government Bonds, etc. submits a Securities Registration Statement pursuant to the provisions of Article 5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, the Issuer must specify a person who has an address in Japan and who has the authority to represent said Issuer in any acts concerning the submission of the notification of the Public Offering or Secondary Distribution (such person is referred to as an "Agent" in Article 11-2, paragraph (1), item (iii)).

２外国債等の発行者は、法第二十七条において準用する法第二十三条の三第一項の規定による発行登録書又は法第二十七条において準用する法第二十三条の八第一項の規定による発行登録追補書類を提出する場合には、本邦内に住所を有する者であつて、当該発行登録又は当該発行登録追補書類の提出に関する一切の行為につき、当該発行者を代理する権限を有するものを定めなければならない。

(2)If an Issuer of Foreign Government Bonds, etc. submits a Shelf Registration Statement under Article 23-3, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act or the Shelf Registration Supplements under Article 23-8, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, the Issuer must specify a person who has an address in Japan and who has the authority to represent said Issuer in any acts concerning the submission of said Shelf Registration Statement or Shelf Registration Supplements.

３法第二十七条において準用する法第二十四条第一項各号に掲げる外国債等の発行者が令第四条第一項の規定による承認申請書を提出する場合には、本邦内に住所を有する者であつて、当該承認申請書の提出に関する一切の行為につき、当該発行者を代理する権限を有するものを定めなければならない。

(3)If an Issuer of Foreign Government Bonds, etc. listed in the items of Article 24, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act submits the written application for approval under Article 4, paragraph (1) of the Order, the Issuer must specify a person who has an address in Japan and who has the authority to represent said Issuer in any acts concerning the submission of said written application for approval.

第五条法第二十七条において準用する法第五条第一項の規定により有価証券届出書を提出しようとする外国債等の発行者は、第二号様式により有価証券届出書三通を作成し、関東財務局長（金融庁長官による法第九条第一項　若しくは第十条第一項（これらの規定を法第二十四条の二第一項　若しくは第二十四条の五第五項　において準用し、又は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。）の規定による訂正届出書若しくは訂正報告書又は法第二十三条の九第一項（法第二十七条　において準用する場合を含む。）若しくは第二十三条の十第一項（同条第五項　において準用し、又は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。）の規定による訂正発行登録書の提出の命令に応じてこれらの書類を提出する場合は、金融庁長官。第十一条の三、第十一条の七、第十一条の八、第十一条の十第一項、第十三条第一項、第十四条の四第一項及び第十六条の二を除き、以下同じ。）に提出しなければならない。

Article 5An Issuer of Foreign Government Bonds, etc. who intends to submit a Securities Registration Statement pursuant to the provisions of Article 5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act must prepare three copies of the Securities Registration Statement and must submit them to the Director-General of the Kanto Local Finance Bureau (if those documents are submitted in response to an order by the Commissioner of the Financial Services Agency for submission of an amendment or amendment report pursuant to the provisions of Article 9, paragraph (1) or Article 10, paragraph (1) of the Act (including the cases where those provisions are applied mutatis mutandis pursuant to Article 24-2, paragraph (1) or Article 24-5, paragraph (5) of the Act or those provisions are applied mutatis mutandis pursuant to Article 27 of the Act) or an amended Shelf Registration Statement pursuant to the provisions of Article 23-9, paragraph (1) of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 27 of the Act) or Article 23-10, paragraph (1) of the Act (including the cases where it is applied mutatis mutandis pursuant to paragraph (5) of that Article or those provisions are applied mutatis mutandis pursuant to Article 27 of the Act), the Commissioner of the Financial Services Agency; the same applies hereinafter excluding Article 11-3, Article 11-7, Article 11-8, Article 11-10, paragraph (1), Article 13, paragraph (1), Article 14-4, paragraph (1) and Article 16-2).

第六条有価証券届出書につき、法第二十七条において準用する法第五条第一項ただし書に規定する内閣府令で定める場合は、次の各号に掲げる場合とし、同項ただし書及び法第十三条第二項ただし書に規定する内閣府令で定める事項は、次の各号に掲げる場合の区分に応じ、当該各号に掲げる事項とする。

Article 6With regard to a Securities Registration Statement, the cases specified by a Cabinet Office Ordinance, referred to in the proviso to Article 5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the cases listed in the following items, and the matters specified by a Cabinet Office Ordinance, referred to in the proviso to Article 5, paragraph (1) of the Act and the proviso to Article 13, paragraph (2) of the Act, are the matters listed in the following items, in accordance with the category of cases listed in the respective items:

第六条の二法第二十七条において準用する法第五条第三項に規定する内閣府令で定める期間は、一年間とする。

Article 6-2(1)The period specified by a Cabinet Office Ordinance, referred to in Article 5, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, is one year.

２法第二十七条において準用する法第五条第三項に規定する有価証券報告書のうち内閣府令で定めるものは、第三号様式又は第四号様式により作成し、関東財務局長に提出した有価証券報告書とする。

(2)The Annual Securities Reports as specified by a Cabinet Office Ordinance, referred to in Article 5, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are an Annual Securities Report that is prepared in accordance with Form 3 or 4 and submitted to the Director-General of the Kanto Local Finance Bureau.

３前項に規定する期間継続して有価証券報告書を提出している外国債等の発行者が、有価証券届出書を提出しようとする場合には、法第二十七条において準用する法第五条第三項の規定により、第二号の二様式により有価証券届出書を作成することができる。

(3)If an Issuer of Foreign Government Bonds, etc. who has continuously submitted Annual Securities Reports for the period specified in the preceding paragraph intends to submit a Securities Registration Statement, the Issuer may prepare such Securities Registration Statement in accordance with Form 2-2, pursuant to the provisions of Article 5, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act.

第六条の三法第二十七条において準用する法第五条第四項各号に掲げるすべての要件を満たす外国債等の発行者が、有価証券届出書を提出しようとする場合には、同項の規定により、第二号の三様式により有価証券届出書を作成することができる。

Article 6-3(1)If an Issuer of Foreign Government Bonds, etc. who satisfies all of the requirements listed in the items of Article 5, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act intends to submit a Securities Registration Statement, the Issuer may prepare such Securities Registration Statement in accordance with Form 2-3, pursuant to that paragraph.

２法第二十七条において準用する法第五条第四項第一号に規定する内閣府令で定める期間は、一年間とする。

(2)The period specified by a Cabinet Office Ordinance, referred to in Article 5, paragraph (4), item (i) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, is one year.

３法第二十七条において準用する法第五条第四項第一号に規定する有価証券報告書のうち内閣府令で定めるものは、前条第二項に規定する有価証券報告書とする。

(3)The Annual Securities Reports specified by a Cabinet Office Ordinance, referred to in Article 5, paragraph (4), item (i) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the Annual Securities Reports prescribed in paragraph (2) of the preceding Article.

４法第二十七条において準用する法第五条第四項第二号に規定する内閣府令で定める基準は、有価証券届出書を提出しようとする外国債等の発行者が本邦において有価証券届出書を提出することにより発行し、又は交付された債券の券面総額が百億円以上であることとする。

(4)The criteria specified by a Cabinet Office Ordinance, referred to in Article 5, paragraph (4), item (ii) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, is that the total face value amount of the bond certificates that an Issuer of Foreign Government Bonds, etc. who intends to submit a Securities Registration Statement issues or are delivered by submitting a Securities Registration Statement in Japan should be ten billion yen or more.

第七条法第二十七条において準用する法第五条第六項の規定により外国債等の発行者が有価証券届出書に添付すべき書類（次条において「添付書類」という。）として内閣府令で定めるものは、次の各号に掲げる有価証券届出書の区分に応じ、当該各号に掲げる書類とする。この場合において、第一号ロからニまで（第二号において引用する場合を含む。）に掲げる書類を有価証券届出書に添付できないときには、法第二十七条において準用する法第七条に規定する訂正届出書に添付して提出することができる。

Article 7(1)The documents specified by a Cabinet Officer Ordinance as documents that should be attached to a Securities Registration Statement (such documents are referred to as the "Attached Documents" in the following Article) pursuant to the provisions of Article 5, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the documents prescribed in the respective items in accordance with the category of Securities Registration Statement listed in the respective items.In this case, if the documents listed in sub-item (b) through sub-item (d) of item (i) (including the cases where they are cited in item (ii)) cannot be attached to the Securities Registration Statement, said documents may be attached to the amendment prescribed in Article 7 of the Act as applied mutatis mutandis pursuant to Article 27 of the Act and submitted:

２前項各号に掲げる書類が日本語をもつて記載したものでないときは、その訳文を付さなければならない。

(2)When the documents listed in the items of the preceding paragraph have not been written in Japanese, translations thereof must be attached.

第八条有価証券届出書につき、法第二十七条において準用する法第七条に規定する内閣府令で定める事情は、次に掲げるものとする。

Article 8With regard to a Securities Registration Statement, the circumstances specified by a Cabinet Office Ordinance, referred to in Article 7 of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the following circumstances:

第八条の二法第二十七条において準用する法第十三条第一項（法第二十三条の十二第二項において準用する場合を含む。）に規定する内閣府令で定めるものは、次の各号に掲げる有価証券の売出しとする。ただし、当該有価証券の売出しに関し、令第二十条第一項　に規定する安定操作取引を行う場合は、この限りでない。

Article 8-2The Secondary Distribution of Securities specified by a Cabinet Office Ordinance, referred to in Article 13, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act (including the cases where it is applied mutatis mutandis pursuant to Article 23-12, paragraph (2) of the Act), is a Secondary Distribution of Securities listed in the following items; provided, however, that this does not apply if, with regard to said Secondary Distribution of Securities, a Stabilizing Transaction prescribed in Article 20, paragraph (1) of the Order is conducted:

第九条法第二十七条において準用する法第十三条第二項第一号イ（１）に規定する内閣府令で定めるものは、第二号様式第一部及び第二部に掲げる事項、第二号の二様式第一部から第三部までに掲げる事項並びに第二号の三様式第一部及び第二部に掲げる事項とする。ただし、法第二十七条において準用する法第二十五条第四項の規定により公衆の縦覧に供しないこととされた事項を除く。

Article 9The matters specified by a Cabinet Office Ordinance, referred to in Article 13, paragraph (2), item (i), sub-item (a) 1. as applied mutatis mutandis pursuant to Article 27 of the Act, are the matters listed in Part I and Part II of Form 2, the matters listed in Part I through Part III of Form 2-2, and the matters listed in Part I and Part II of Form 2-3; provided, however, that the matters which are not to be made available for public inspection pursuant to the provisions of Article 25, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act are excluded.

第十条法第二十七条において準用する法第十三条第二項第一号イ（２）に規定する内閣府令で定めるものは、次の各号に掲げる目論見書の区分に応じ、当該各号に定める事項とする。

Article 10(1)The matters specified by a Cabinet Office Ordinance, referred to in Article 13, paragraph (2), item (i), sub-item (a) 2. of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the matters specified in the following items, in accordance with the category of Prospectuses listed in the respective items:

２前項各号に掲げる事項は、届出目論見書又は届出仮目論見書の表紙その他の見やすい箇所に記載しなければならない。

(2)The matters listed in the items of the preceding paragraph must be stated on the front page or in some other conspicuous location in the Reported Prospectus or Temporary Reported Prospectus.

第十一条法第二十七条において準用する法第十三条第二項第一号ロ（２）に規定する内閣府令で定めるものは、次の各号に掲げる目論見書の区分に応じ、当該各号に定める事項とする。

Article 11(1)The matters specified by a Cabinet Office Ordinance, referred to in Article 13, paragraph (2), item (i), sub-item (b) 2. of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the matters listed in the following items in accordance with the category of Prospectus listed in the respective items:

２前項各号に掲げる事項は、届出目論見書又は届出仮目論見書の表紙その他の見やすい箇所に記載しなければならない。

(2)The matters listed in the items of the preceding paragraph must be stated on the front page or in some other conspicuous location in the Reported Prospectus or Temporary Reported Prospectus.

第十一条の二法第二十七条において準用する法第十五条第五項に規定する内閣府令で定めるものは、次に掲げるものとする。

Article 11-2(1)The methods specified by a Cabinet Office Ordinance, referred to in Article 15, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are as follows:

２前項第二号及び第三号に掲げる電気通信回線を通じて閲覧に供する方法にあつては、その有価証券を募集又は売出しにより取得させ、又は売り付けようとする期間が終了するまでの間、閲覧可能な状態を維持しなければならない。

(2)With regard to the method whereby the relevant matters are made available for inspection via a telecommunications line as listed in item (ii) and item (iii) of the preceding paragraph, the condition in which the matters are available for inspection must be maintained until the period in which the person intends to have the Securities acquired through a Public Offering or Secondary Distribution or in which the person wishes to sell said Securities therethrough ends.

第十一条の三法第二十七条において準用する法第二十三条の三第一項の規定により有価証券の募集又は売出しを登録しようとする外国債等の発行者は、募集又は売出しごとに、第六号様式により発行登録書三通を作成し、関東財務局長に提出しなければならない。

Article 11-3An Issuer of Foreign Government Bonds, etc. who intends to register a Public Offering or Secondary Distribution of Securities pursuant to the provisions of Article 23-3, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, must prepare three copies of the Shelf Registration Statement for each Public Offering or Secondary Distribution in accordance with Form 6, and must submit them to the Director-General of the Kanto Local Finance Bureau.

第十一条の四外国債等の発行者が発行登録書に添付すべき書類として法第二十七条において準用する法第二十三条の三第二項に規定する内閣府令で定める書類（次条において「添付書類」という。）は、次に掲げる書類とする。

Article 11-4(1)The documents specified by a Cabinet Office Ordinance, referred to in Article 23-3, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act as the documents that an Issuer of Foreign Government Bonds, etc. should attach to a Shelf Registration Statement (such documents are referred to as "Attached Documents" in the following Article), are the following documents:

２発行登録書（訂正発行登録書を含む。第十一条の十第二項及び第十一条の十一第一項において同じ。）には、次の各号に掲げる書類を添付することができる。

(2)The documents listed in the following items may be attached to the Shelf Registration Statement (including Amended Shelf Registration Statements; the same applies in Article 11-10, paragraph (2) and Article 11-11, paragraph (1)):

３第一項各号及び前項各号に掲げる書類が日本語をもつて記載したものでないときは、その訳文を付さなければならない。

(3)When the documents listed in the items of paragraph (1) and the items of the preceding paragraph have not been written in Japanese, translations thereof must be attached.

第十一条の五提出した発行登録書及びその添付書類につき、法第二十七条において準用する法第二十三条の四に規定するその内容を訂正する必要があるものとして内閣府令で定める事情は、次の各号に掲げる事情とする。

Article 11-5(1)With regard to a Shelf Registration Statement and the Attached Documents thereof that have been submitted, the circumstances specified by a Cabinet Office Ordinance as those that require the amendment of the contents thereof, referred to in Article 23-4 of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the circumstances listed in the following items:

２法第二十七条において準用する法第二十三条の四の規定により訂正発行登録書を提出しようとする発行登録者（同条に規定する発行登録者をいう。以下同じ。）は、第七号様式により訂正発行登録書三通を作成し、関東財務局長に提出しなければならない。

(2)A Shelf Registration Holder (meaning a Shelf Registration Holder as defined in Article 23-4 of the Act as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter) who intends to submit an Amended Shelf Registration Statement pursuant to the provisions of Article 23-4 of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, must prepare three copies of Amended Shelf Registration Statements in accordance with Form 7, and must submit them to the Director-General of the Kanto Local Finance Bureau.

３法第二十七条において準用する法第二十三条の四の規定により発行登録書及びその添付書類に記載された事項のうち変更するための訂正を行うことができないものとして内閣府令で定める事項は、次の各号に掲げる事項とする。

(3)The matters specified by a Cabinet Office Ordinance as matters stated in a Shelf Registration Statement and the Attached Documents thereof that may not be amended for changes pursuant to the provisions of Article 23-4 of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the matters listed in the following items:

第十一条の六法第二十七条において準用する法第二十三条の六第一項に規定する内閣府令で定める期間は、発行登録をしようとする外国債等の発行者の選択により、一年間又は二年間とする。

Article 11-6The period specified by a Cabinet Office Ordinance, referred to in Article 23-6, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, is one year or two years, depending on the preference of the Issuer of Foreign Government Bonds, etc. who intends to make the Shelf Registration.

第十一条の七法第二十七条において準用する法第二十三条の七第一項の規定により発行登録を取り下げようとする発行登録者は、第八号様式により発行登録取下届出書を作成し、関東財務局長に提出しなければならない。

Article 11-7A Shelf Registration Holder who intends to withdraw a Shelf Registration pursuant to the provisions of Article 23-7, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, must prepare a Written Withdrawal of Shelf Registration in accordance with Form 8, and must submit it to the Director-General of the Kanto Local Finance Bureau.

第十一条の八法第二十七条において準用する法第二十三条の八第一項の規定により登録されている有価証券を取得させ、又は売り付けようとする発行登録者は、当該有価証券の募集又は売出しごとに、第九号様式により発行登録追補書類三通を作成し、関東財務局長に提出しなければならない。

Article 11-8A Shelf Registration Holder who intends to have Securities that have been registered pursuant to the provisions of Article 23-8, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act acquired or who wishes to sell such Securities, must prepare three copies of the Shelf Registration Supplement for each Public Offering or Secondary Distribution of said Securities in accordance with Form 9, and must submit them to the Director-General of the Kanto Local Finance Bureau.

第十一条の九法第二十七条において準用する法第二十三条の八第一項ただし書に規定する内閣府令で定めるものは、第一条の二各号に掲げるもの以外の募集又は売出しとする。

Article 11-9The Public Offering or the Secondary Distribution of Securities specified by a Cabinet Office Ordinance, referred to in the provisions of the proviso to Article 23-8, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, is a Public Offering or Secondary Distribution other than those listed in the items of Article 1-2.

第十一条の十法第二十七条において準用する法第二十三条の八第四項の規定により外国債等の発行者が提出する発行登録通知書は、第十号様式により作成し、関東財務局長に提出しなければならない。

Article 11-10(1)The Written Notice of Shelf Registration that an Issuer of Foreign Government Bonds, etc. submits pursuant to the provisions of Article 23-8, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act must be prepared in accordance with Form 10, and must be submitted to the Director-General of the Kanto Local Finance Bureau.

２発行登録通知書には、次の各号に掲げる書類（第十一条の四第一項又は第二項の規定により発行登録書に添付された書類と同一内容のものを除く。）を添付しなければならない。この場合において、当該書類が日本語をもつて記載したものでないときは、その訳文を付さなければならない。

(2)The documents listed in the following items (excluding documents whose content is the same as that contained in a document attached to the Shelf Registration Statement pursuant to Article 11-4, paragraph (1) or (2)) must be attached to a Written Notice of Shelf Registration.In this case, when said documents have not been written in Japanese, translations thereof must be attached:

３第三条の規定は、発行登録通知書に記載された内容に変更があつた場合に準用する。

(3)The provisions of Article 3 apply mutatis mutandis if there are any changes in the contents stated in a Written Notice of Shelf Registration.

第十一条の十一法第二十七条において準用する法第二十三条の八第五項に規定する内閣府令で定める書類は、次に掲げる書類（第十一条の四第一項又は第二項の規定により発行登録書に添付された書類と同一内容のものを除く。）とする。

Article 11-11(1)The documents specified by a Cabinet Office Ordinance, referred to in Article 23-8, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the following documents (excluding documents whose contents are identical to those stated in the documents attached to a Shelf Registration Statement pursuant to the provisions of Article 11-4, paragraph (1) or (2)):

２前項各号に掲げる書類が日本語をもつて記載したものでないときは、その訳文を付さなければならない。

(2)When the documents listed in the items of the preceding paragraph have not been written in Japanese, translations thereof must be attached.

第十一条の十二法第二十七条において準用する法第二十三条の十二第二項において準用し、同項の規定により読み替えて適用する法第十三条第二項に規定する内閣府令で定める内容は、次の各号に掲げる目論見書の区分に応じ、当該各号に掲げる事項とする。

Article 11-12(1)The matters specified by a Cabinet Office Ordinance, referred to in Article 13, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 23-12, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act and as applied by replacing certain terms pursuant to the provisions of Article 23-12, paragraph (2) of the Act, are the matters listed in the following items in accordance with the category of Prospectus listed in the respective items:

２前項各号に掲げる事項のうち、同項第一号ホからトまで（同項第二号又は第三号において引用する場合を含む。）に関する事項及び同項第三号イに関する事項は、同項各号に掲げる目論見書の参照情報の次に、それ以外の事項は、当該各目論見書の表紙又はその他の見やすい箇所に記載しなければならない。

(2)Among the matters listed in the items of the preceding paragraph, those with regard to item (i), sub-item (e) through (g) of that paragraph (including the cases where they are cited pursuant to item (ii) or item (iii) of that paragraph) and those with regard to item (iii), sub-item (a) of that paragraph must be stated following the reference information in the Prospectus listed in the items of that paragraph, and other matters must be stated on the front page or in some other conspicuous location in the Prospectus.

第十一条の十三法第二十七条において準用する法第二十三条の十三第一項に規定する内閣府令で定める事項は、有価証券発行勧誘等又は有価証券交付勧誘等が適格機関投資家向け勧誘に該当することにより当該有価証券発行勧誘等又は当該有価証券交付勧誘等に関し法第四条第一項　の規定による届出が行われていないこと及び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とする。

Article 11-13(1)The matters specified by a Cabinet Office Ordinance, referred to in Article 23-13, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the fact that the solicitation with a view to issuing new securities, etc. or solicitation with a view to delivering existing securities, etc. qualifies as an Exclusive Solicitation to Qualified Institutional Investors and therefore the notification under Article 4, paragraph (1) of the Act has not been made for the solicitation with a view to issuing new securities, etc. or Offer to Deliver Existing Securities, etc., and the matters specified in the following items according to the category of cases listed in the respective items:

２法第二十七条において準用する法第二十三条の十三第一項　に規定する内閣府令で定める場合は、当該適格機関投資家向け勧誘に係る有価証券の発行価額又は譲渡価額の総額に、当該適格機関投資家向け勧誘を行う日以前一月以内に行われた適格機関投資家向け勧誘（他の者が行つたものを除く。）に係る当該有価証券と同一種類の有価証券の発行価額又は譲渡価額の総額を合算した金額が一億円未満となる場合とする。

(2)The cases specified by a Cabinet Office Ordinance, referred to in Article 23-13, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the cases where the amount obtained by totaling the total issue value or transfer value of the Securities relating to said Exclusive Solicitation to Qualified Institutional Investors and the total issue value or transfer value of the Same Class of Securities as said Securities for which an Exclusive Solicitation to Qualified Institutional Investors (excluding such solicitation implemented by another person) was implemented within one month prior to the day on which said Exclusive Solicitation to Qualified Institutional Investors is to be implemented is less than 100 million yen.

第十一条の十三の二法第二十七条において準用する法第二十三条の十三第三項各号に掲げる行為を行う者は、次の各号に掲げる場合の区分に応じ、当該各号に定める方法により、次項各号又は第三項各号に掲げる事項を告知しなければならない。

Article 11-13-2(1)A person who performs the acts listed in the items of Article 23-13, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act must give notice of the matters listed in the following items or the items of paragraph (3) in accordance with the category of cases listed in each of the items of the following paragraph, by the methods specified in the respective items:

２法第二十七条において準用する法第二十三条の十三第三項第一号に規定する内閣府令で定める事項は、次に掲げる事項とする。

(2)The matters specified by a Cabinet Office Ordinance, referred to in Article 23-13, paragraph (3), item (i) of the Act as applied mutatis mutandis pursuant to Article 27, are the following matters:

３法第二十七条において準用する法第二十三条の十三第三項第二号に規定する内閣府令で定める事項は、次に掲げる事項とする。

(3)The matters specified by a Cabinet Office Ordinance, referred to in Article 23-13, paragraph (3), item (ii) of the Act as applied mutatis mutandis pursuant to Article 27, are the following matters:

第十一条の十四法第二十七条において準用する法第二十三条の十三第四項に規定する内閣府令で定める事項は、当該有価証券の有価証券発行勧誘等又は有価証券交付勧誘等が少人数向け勧誘（同項に規定する少人数向け勧誘をいう。）に該当することにより当該有価証券発行勧誘等又は有価証券交付勧誘等に関し法第四条第一項の規定による届出が行われていないこと及び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とする。

Article 11-14(1)The matters specified by a Cabinet Office Ordinance, referred to in Article 23-13, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the fact that the solicitation with a view to issuing new securities, etc. or solicitation with a view to delivering existing securities, etc. in regard to the relevant Securities qualifies as a Solicitation to a Small Number of Investors (meaning a Solicitation to a Small Number of Investors as defined in Article 23-13, paragraph (4) of the Act), and therefore the notification under Article 4, paragraph (1) of the Act for the solicitation with a view to issuing new securities, etc. or solicitation with a view to delivering existing securities, etc. has not been made, as well as the matters specified in the following items in accordance with the category of cases listed in the respective items:

２法第二十七条において準用する法第二十三条の十三第四項　に規定する内閣府令で定める場合は、当該少人数向け勧誘に係る有価証券の発行価額又は譲渡価額の総額に、当該少人数向け勧誘を行う日以前一月以内に行われた少人数向け勧誘（他の者が行つたものを除く。）に係る当該有価証券と同一種類の有価証券の発行価額又は譲渡価額の総額を合算した金額が一億円未満となる場合とする。

(2)The cases specified by a Cabinet Office Ordinance, referred to in Article 23-13, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are cases where the amount obtained by totaling the total issue value or transfer value of Securities relating to said Solicitation to a Small Number of Investors and the total issue value or transfer value of the Same Class of Securities as said Securities for which a Solicitation to a Small Number of Investors (excluding such solicitation implemented by another person) was implemented within one month prior to the day on which said Solicitation to a Small Number of Investors is to be implemented is less than 100 million yen.

第十二条法第二十七条において準用する法第二十四条第一項又は第三項の規定により有価証券報告書を提出すべき外国債等の発行者は、次の各号に掲げる場合の区分に応じ、当該各号に定める様式により有価証券報告書三通を作成し、関東財務局長に提出しなければならない。

Article 12An Issuer of Foreign Government Bonds, etc. who is to submit an Annual Securities Report pursuant to the provisions of Article 24, paragraph (1) or (3) of the Act as applied mutatis mutandis pursuant to Article 27 must, in accordance with the form specified in the following items, prepare three copies of the Annual Securities Report in accordance with the category of cases listed in the respective items, and must submit these copies to the Director-General of the Kanto Local Finance Bureau:

第十三条法第二十七条において準用する法第二十四条第一項各号に掲げる有価証券の発行者である外国債等の発行者が令第三条の四ただし書に規定する承認を受けようとする場合には、次に掲げる事項を記載した承認申請書を関東財務局長に提出しなければならない。

Article 13(1)If an Issuer of Foreign Government Bonds, etc. who is an Issuer of the Securities listed in the items of Article 24, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 intends to obtain the approval prescribed in the proviso to Article 3-4 of the Order, the Issuer must submit a written application for approval stating the following matters to the Director-General of the Kanto Local Finance Bureau:

２第四条の規定は、外国債等の発行者が前項に規定する承認申請書を提出する場合について準用する。

(2)The provisions of Article 4 apply mutatis mutandis if an Issuer of Foreign Government Bonds, etc. submits the written application for approval set forth in the preceding paragraph.

３第一項に規定する承認申請書には、次の各号に掲げる書類を添付しなければならない。

(3)The documents listed in the following items must be attached to the written application for approval set forth in paragraph (1):

４関東財務局長は、第一項の承認の申請があつた場合において、当該外国債等の発行者が、その本国の法令又は慣行その他やむを得ない理由により、有価証券報告書をその会計年度等経過後六月以内（当該会計年度等に係る有価証券報告書の提出に関して同項の承認を受けている場合には、当該承認を受けた期間内）に提出できないと認めるときは、当該申請のあつた日の属する会計年度等（その日が会計年度等開始後六月以内（直前会計年度等に係る有価証券報告書の提出に関して当該承認を受けている場合には、当該承認を受けた期間内）の日である場合には、その直前会計年度等）から当該申請に係る同項第三号に規定する事項について消滅又は変更があることとなる日の属する会計年度等の直前会計年度等までの各会計年度等に係る有価証券報告書について、承認をするものとする。

(4)If the application for approval set forth in paragraph (1) has been filed, and the Director-General of the Kanto Local Finance Bureau finds that the Issuer of Foreign Government Bonds, etc. is unable to submit an Annual Securities Report within six months after the end of its Fiscal Year, etc. (if the approval set forth in that paragraph was obtained with regard to the submission of the Annual Securities Report pertaining to said Fiscal Year, etc., within the approved period) due to the laws and regulations or practices in its state or any other inevitable grounds, the Director-General is to give the relevant approval with regard to the Annual Securities Reports in each Fiscal Year, etc. for the period that runs from the Fiscal Year, etc. that includes the date on which said application was filed (if said date is a day within six months after the commencement of the Fiscal Year, etc. (if the relevant approval was obtained with regard to the submission of the Annual Securities Report for the immediately preceding Fiscal Year, etc., the date is within the approved period after the commencement of the Fiscal Year, etc.), this period begins from the Fiscal Year, etc. immediately preceding the application) to the Fiscal Year, etc. immediately preceding the Fiscal Year, etc. that includes the day on which the particulars prescribed in item (iii) of that paragraph pertaining to said application disappear or change.

５前項の規定による承認（第一項第三号に規定する理由が本国の法令又は慣行である場合に限る。）は、前項の外国債等の発行者が毎会計年度等経過後六月以内に次の各号に掲げる事項を記載した書面を関東財務局長に提出することを条件として、行われるものとする。ただし、第二号に掲げる事項を記載した書面については、当該書面提出前五年以内に提出されたものと同一内容のものである場合には、当該書面は提出しないことができる。

(5)The approval under the preceding paragraph (limited to the cases where the grounds prescribed in paragraph (1), item (iii) are the laws and regulations or practices in the relevant state) is to be granted on the condition that the Issuer of Foreign Government Bonds, etc. under the preceding paragraph submits a document stating the matters listed in the following items to the Director-General of the Kanto Local Finance Bureau within six months after the end of every Fiscal Year, etc.; provided, however, that if a document stating the matters listed in item (ii) has the same content as a document which has been submitted within five years before the submission of the aforementioned document, the submission of said document may be omitted:

６第四項の規定による承認に係る第一項第三号に規定する理由について消滅又は変更があつた場合には、関東財務局長は、第四項の規定による承認に係る期間を変更し、又は当該承認を将来に向かつて取り消すことができる。

(6)If the grounds prescribed in paragraph (1), item (iii) pertaining to the approval under paragraph (4) have disappeared or changed, the Director-General of the Kanto Local Finance Bureau may change the period pertaining to the approval under paragraph (4) or may cancel said approval from then on.

７第三項各号に掲げる書類及び第五項各号に掲げる事項を記載した書面が日本語をもつて記載したものでないときは、その訳文を付さなければならない。

(7)When the documents listed in the items of paragraph (3) or the documents stating matters listed in the items of paragraph (5) have not been written in Japanese, translations thereof must be attached.

第十三条の二第四条の規定は、外国債等の発行者が令第四条第一項に規定する承認申請書を提出する場合に準用する。

Article 13-2(1)The provisions of Article 4 apply mutatis mutandis if an Issuer of Foreign Government Bonds, etc. submits a written application for approval as prescribed in Article 4, paragraph (1) of the Order.

２令第四条第一項に規定する内閣府令で定める書類は、次の各号に掲げる書類とする。

(2)The documents specified by a Cabinet Office Ordinance, referred to in Article 4, paragraph (1) of the Order, are the documents listed in the following items:

３令第四条第二項第三号に規定する内閣府令で定める数は、二十五名とする。

(3)The number specified by a Cabinet Office Ordinance, referred to in Article 4, paragraph (2), item (iii) of the Order, is 25 persons.

４前項に規定する数は、申請のあつた日の属する会計年度の直前会計年度又は事業年度の直前事業年度の末日において当該外国債等の保管の委託を受けている金融商品取引業者又は登録金融機関（法第二条第十一項に規定する登録金融機関をいう。）の有する当該外国債等の所有者の名簿に記載されている者（非居住者を除く。）の数により算定するものとする。

(4)The number prescribed in the preceding paragraph is to be calculated based on the number of persons (excluding Non-Residents) who are stated in the registry of holders of the relevant Foreign Government Bonds, etc. that are held by the Financial Instruments Business Operator or Registered Financial Institution (meaning a Registered Financial Institution as defined in Article 2, paragraph (11) of the Act) that has been entrusted with the custody of said Foreign Government Bonds, etc. as of the last day of the fiscal year or business year immediately preceding the fiscal year or business year which includes the day on which the application was filed.

５令第四条第三項に規定する内閣府令で定める期間は、四年とし、同項に規定する内閣府令で定める書類は、当該提出に係る事業年度の末日における当該外国債等の所有者の名簿の写しとする。

(5)The period specified by a Cabinet Office Ordinance, referred to in Article 4, paragraph (3) of the Order, is four years, and the documents specified by a Cabinet Office Ordinance, referred to in that paragraph, are a copy of the registry of holders of the relevant Foreign Government Bonds, etc. as of the last day of the business year pertaining to the relevant submission.

６第二項及び前項に掲げる書類が日本語によつて記載したものでないときは、その訳文を付さなければならない。

(6)When the documents listed in paragraph (2) or the preceding paragraph have not been written in Japanese, translations thereof must be attached.

第十三条の三法第二十七条において準用する法第二十四条第三項に規定する内閣府令で定める場合は、法第二十七条において準用する法第二十四条第一項本文の規定の適用を受けない発行者の発行する外国債等が同項第三号に掲げる有価証券に該当することとなつたときとする。

Article 13-3The cases specified by a Cabinet Office Ordinance, referred to in Article 24, paragraph (3) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the cases where the Foreign Government Bonds, etc. issued by an Issuer to whom the provisions of the main clause of Article 24, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act do not apply have come to qualify as Securities listed in item (iii) of that paragraph.

第十四条法第二十七条において準用する法第二十四条第六項の規定により外国債等の発行者が有価証券報告書に添付すべき書類として内閣府令で定めるものは、次に掲げる書類（以下この条において「関係条文等」という。）とする。ただし、関係条文等を添付して提出することとされている有価証券報告書の提出日前五年以内に法第二十七条において準用する法第二十四条第六項の規定により添付して提出されたもの（以下この条において「前添付書類」という。）がある場合には、関係条文等と前添付書類とで異なる内容の部分とする。

Article 14(1)The documents specified by a Cabinet Office Ordinance as documents that should be attached to Annual Securities Reports by an Issuer of Foreign Government Bonds, etc., referred to in Article 24, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the following documents (hereinafter referred to as "Related Text, etc." in this Article); provided, however, that if attached documents were submitted pursuant to the provisions of Article 24, paragraph (6) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act within five years before the submission date of the Annual Securities Report which is to be submitted with the Related Text, etc. attached thereto (hereinafter such attached documents are referred to as "Previously-Attached Documents" in this Article), the relevant documents are the portion of content in which the Related Text, etc. differs from the Previously-Attached Documents:

２前項各号に掲げる書類が日本語をもつて記載したものでないときは、その訳文を付さなければならない。

(2)When the documents listed in the items of the preceding paragraph have not been written in Japanese, translations thereof must be attached.

第十四条の二法第二十七条において準用する法第二十四条第八項に規定する内閣府令で定める場合は、報告書提出外国者（同項に規定する報告書提出外国者をいう。次条から第十五条の五までにおいて同じ。）が有価証券報告書等（同項に規定する有価証券報告書等をいう。以下この号において同じ。）に代えて外国において開示（同項に規定する外国において開示をいう。以下同じ。）が行われている有価証券報告書等に類する書類であつて英語で記載されたもの（次条から第十四条の六までにおいて「外国者報告書」という。）を提出することを、その用語、様式及び作成方法に照らし、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とする。

Article 14-2(1)The cases specified by a Cabinet Office Ordinance, referred to in Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the cases where the Commissioner of the Financial Services Agency gives his/her approval for a Reporting Foreign Person (meaning a Reporting Foreign Person as prescribed in Article 24, paragraph (8) of the Act; the same applies in the following Article through Article 15-5) to submit a document that is similar to an Annual Securities Report, etc., that has been Disclosed in a Foreign State (meaning disclosure in a foreign state as prescribed in Article 24, paragraph (8) of the Act; the same applies hereinafter), and that is written in English (such document is referred to as a "Foreign-Language Report" in the following Article through Article 14-6) in lieu of an Annual Securities Report, etc. (meaning an Annual Securities Report, etc. as prescribed in Article 24, paragraph (8) of the Act; hereinafter the same applies in this item), as a case that would not impair the public interest or protection of investors in light of its terminology, form, and preparation method.

２法第二十七条において準用する法第二十四条第八項に規定する内閣府令で定める者は、次に掲げる者とする。

(2)The persons specified by a Cabinet Office Ordinance, referred to in Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the following persons:

第十四条の三法第二十七条において準用する法第二十四条第八項の規定により外国者報告書を提出しようとする報告書提出外国者は、外国者報告書及びその補足書類（法第二十七条において準用する法第二十四条第九項に規定する補足書類をいう。第十四条の六第二項第一号において同じ。）三通を関東財務局長に提出しなければならない。

Article 14-3(1)A Reporting Foreign Person who intends to submit a Foreign-Language Report pursuant to the provisions of Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act must submit three copies of the Foreign Securities Report and the Supplementary Documents thereof (meaning the Supplementary Documents defined in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in Article 14-6, paragraph (2), item (i)) to the Director-General of the Kanto Local Finance Bureau.

２法第二十七条において準用する法第二十四条第九項に規定する外国者報告書に記載されている事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものは、次の各号に掲げる様式の区分に応じ、当該各号に定める事項とする。

(2)The matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or the protection of investors from among the matters stated in a Foreign-Language Report, referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the matters specified in the following items in accordance with the form listed in the respective items:

３法第二十七条において準用する法第二十四条第九項に規定する外国者報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものは、前項各号に掲げる様式による有価証券報告書に記載すべき事項であつて、当該外国者報告書に記載されていない事項のうち、当該各号に掲げる項目に記載すべき事項を日本語によつて記載したものとする。

(3)The matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or the protection of investors among the matters that are not stated in a Foreign-Language Report, referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are, among the matters that should be stated in an Annual Securities Report prepared in accordance with the forms listed in items of the preceding paragraph but which have not been stated in said Foreign-Language Report, entries, in Japanese, stating the matters that should be stated in the items listed in the respective items of the preceding paragraph.

４法第二十七条において準用する法第二十四条第九項に規定するその他内閣府令で定めるものは、次に掲げるものとする。

(4)The other matters specified by a Cabinet Office Ordinance, referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are as follows:

第十四条の四法第二十七条において準用する法第二十四条第八項の規定により外国者報告書を提出しようとする報告書提出外国者が令第四条の二の二ただし書に規定する承認を受けようとする場合には、次に掲げる事項を記載した承認申請書を関東財務局長に提出しなければならない。

Article 14-4(1)If a Reporting Foreign Person who intends to submit a Foreign-Language Report pursuant to the provisions of Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act intends to obtain the approval prescribed in the proviso to Article 4-2-2 of the Order, the person must submit a written application for approval stating the following matters to the Director-General of the Kanto Local Finance Bureau:

２第四条の規定は、報告書提出外国者が前項に規定する承認申請書を提出する場合について準用する。

(2)The provisions of Article 4 apply mutatis mutandis to the cases where a Reporting Foreign Person submits a written application for approval as prescribed in the preceding paragraph.

３第一項に規定する承認申請書には、次の各号に掲げる書類を添付しなければならない。

(3)The documents listed in the following items must be attached to the written application for approval prescribed in paragraph (1):

４関東財務局長は、第一項の承認の申請があつた場合において、当該報告書提出外国者が、その本国の法令又は慣行その他やむを得ない理由により、外国者報告書をその会計年度等経過後四月以内（当該会計年度等に係る外国者報告書の提出に関して同項の承認を受けている場合には、当該承認を受けた期間内）に提出できないと認めるときは、当該申請のあつた日の属する会計年度等（その日が会計年度等開始後四月以内（直前会計年度等に係る外国者報告書の提出に関して当該承認を受けている場合には、当該承認を受けた期間内）の日である場合には、その直前会計年度等）から当該申請に係る同項第三号に規定する事項について消滅又は変更があることとなる日の属する会計年度等の直前会計年度等までの各会計年度等に係る外国者報告書について、承認するものとする。

(4)If an application for approval set forth in paragraph (1) has been filed, and the Director-General of the Kanto Local Finance Bureau finds that the Reporting Foreign Person is unable to submit a Foreign Securities Report within four months after the end of its Fiscal Year, etc. (if the approval set forth in that paragraph was obtained with regard to the submission of the Foreign-Language Report for the relevant Fiscal Year, etc., within the approved period) due to the laws and regulations or practices in the person's state or any other inevitable grounds, the Director-General is to give the relevant approval with regard to the Foreign-Language Reports for each Fiscal Year, etc. in the period that runs from the Fiscal Year, etc. which includes the date on which said application was filed (if said date is a day within four months after the commencement of the Fiscal Year, etc. (if said Reporting Foreign Person has obtained the relevant approval in relation to the submission of the Foreign-Language Report for the immediately preceding Fiscal Year, etc., the day is within the approved period after the commencement of the business year), this period begins from the Fiscal Year, etc. immediately preceding the filing of said application) until the Fiscal Year, etc. immediately preceding the Fiscal Year, etc. that includes the day on which the particulars prescribed in item (iii) of that paragraph pertaining to said application disappear or change.

５前項の規定による承認（第一項第三号に規定する理由が本国の法令又は慣行である場合に限る。）は、前項の報告書提出外国者が毎会計年度等経過後四月以内に次に掲げる事項を記載した書面を関東財務局長に提出することを条件として、行われるものとする。ただし、第二号に掲げる事項を記載した書面については、当該書面提出前五年以内に提出されたものと同一内容のものである場合には、当該書面は提出しないことができる。

(5)The approval under the preceding paragraph (limited to the cases where the grounds prescribed in paragraph (1), item (iii) are the laws and regulations or practices in the person's state) is to be granted on the condition that the Reporting Foreign Person under the preceding paragraph submits a document stating the following matters to the Director-General of the Kanto Local Finance Bureau within four months after the end of every Fiscal Year, etc.; provided, however, that if a document stating the matters listed in item (ii) has the same content as a document which has been submitted within five years before the submission of said document, the submission of said document may be omitted:

６第四項の規定による承認に係る第一項第三号に規定する理由について消滅又は変更があつた場合には、関東財務局長は、第四項の規定による承認に係る期間を変更し、又は当該承認を将来に向かつて取り消すことができる。

(6)If the grounds prescribed in paragraph (1), item (iii) pertaining to the approval under paragraph (4) have disappeared or changed, the Director-General of the Kanto Local Finance Bureau may change the period pertaining to the approval under paragraph (4) or may cancel said approval from then on.

７第三項各号に掲げる書類及び第五項各号に掲げる事項を記載した書面が日本語又は英語をもつて記載したものでないときは、その訳文を付さなければならない。

(7)When the documents listed in the items of paragraph (3) or the documents stating the matters listed in the items of paragraph (5) have not been written in Japanese or English, translations thereof must be attached.

第十四条の五法第二十七条において準用する法第二十四条の二第四項において準用する法第二十四条第八項に規定する内閣府令で定める場合は、報告書提出外国者が訂正報告書に代えて外国において開示が行われている当該訂正報告書に類する書類であつて英語で記載されたもの（次条第一項において「外国者訂正報告書」という。）を提出することを、その用語、様式及び作成方法に照らし、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とする。

Article 14-5The cases specified by a Cabinet Office Ordinance, referred to in Article 24, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-2, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the cases where the Commissioner of the Financial Services Agency gives his/her approval for a Reporting Foreign Person to submit a document which is similar to an amendment report Disclosed in a Foreign State, and which is written in English (such document is referred to as a "Foreign-Language Amendment Report" in paragraph (1) of the following Article), in lieu of an amendment report, as a case that would not impair the public interest or protection of investors in light of its terminology, form, and preparation method.

第十四条の六第十四条の三第一項及び第四項（第三号に係る部分に限る。）の規定は、報告書提出外国者が外国者訂正報告書を提出する場合について準用する。

Article 14-6(1)The provisions of Article 14-3, paragraphs (1) and (4) (limited to the portion pertaining to item (iii)) apply mutatis mutandis to the cases where a Reporting Foreign Person submits a Foreign-Language Amendment Report.

２法第二十七条において準用する法第二十四条の二第四項において準用する法第二十四条第九項に規定するその他内閣府令で定めるものは、次に掲げる事項を日本語によつて記載したものとする。

(2)The other documents specified by a Cabinet Office Ordinance, referred to in Article 24, paragraph (9) of the Act as applied mutatis mutandis pursuant to Article 24-2, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the documents in which the following matters are stated in Japanese:

第十五条法第二十七条において準用する法第二十四条の五第一項の規定により半期報告書を提出すべき外国債等の発行者（令第五条に規定する発行者を除く。）は、第五号様式により半期報告書三通を作成し、関東財務局長に提出しなければならない。

Article 15An Issuer of Foreign Government Bonds, etc. (including an Issuer as prescribed in Article 5 of the Order) who is to submit a Semiannual Securities Report pursuant to the provisions of Article 24-5, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, must prepare three copies of the Semiannual Securities Report in accordance with Form 5, and must submit them to the Director-General of the Kanto Local Finance Bureau:

第十五条の二法第二十七条において準用する法第二十四条の五第七項に規定する内閣府令で定める場合は、報告書提出外国者が半期報告書に代えて外国において開示が行われている半期報告書に類する書類であつて英語で記載されたもの（次条において「外国者半期報告書」という。）を提出することを、その用語、様式及び作成方法に照らし、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とする。

Article 15-2The cases specified by a Cabinet Office Ordinance, referred to in Article 24-5, paragraph (7) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the cases where the Commissioner of the Financial Services Agency approves the submission of a document which is similar to a Semiannual Securities Report Disclosed in a Foreign State and which is written in English (such document is referred to as a "Foreign-Language Semiannual Report" in the following Article) in lieu of a Semiannual Securities Report by a Reporting Foreign Person, as a case that would not impair the public interest or the protection of investors, in light of its terminology, forms, and preparation methods.

第十五条の三法第二十七条において準用する法第二十四条の五第七項の規定により外国者半期報告書を提出しようとする報告書提出外国者は、外国者半期報告書及びその補足書類（法第二十七条において準用する法第二十四条の五第八項に規定する補足書類をいう。第十五条の五第二項第一号において同じ。）三通を関東財務局長に提出しなければならない。

Article 15-3(1)A Reporting Foreign Person who intends to submit a Foreign-Language Semiannual Report pursuant to the provisions of Article 24-5, paragraph (7) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, must submit three copies of the Foreign-Language Semiannual Report and the Supplementary Documents thereof (meaning the Supplementary Documents defined in Article 24-5, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act; the same applies in Article 15-5, paragraph (2), item (i)) to the Director-General of the Kanto Local Finance Bureau.

２法第二十七条において準用する法第二十四条の五第八項に規定する外国者半期報告書に記載されている事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものは、第五号様式のうち、次に掲げる項目に記載すべき事項に相当する事項とする。

(2)The matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or the protection of investors among the matters stated in a Foreign-Language Semiannual Report, referred to in Article 24-5, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are matters equivalent to those that should be stated in the following items, from among the items in Form 5:

３法第二十七条において準用する法第二十四条の五第八項に規定する外国者半期報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものは、第五号様式による半期報告書に記載すべき事項であつて、当該外国者半期報告書に記載されていない事項のうち、前項各号に掲げる項目に記載すべき事項を日本語によつて記載したものとする。

(3)The matters specified by a Cabinet Office Ordinance as necessary and appropriate for the public interest or the protection of investors among the matters that are not stated in a Foreign-Language Semiannual Report, referred to in Article 24-5, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are, among the matters to be stated in a Semiannual Securities Report prepared in accordance with Form 5 but which have not been stated in said Foreign-Language Semiannual Report, entries, in Japanese, stating the matters that should be stated in the items listed in each of the items of the preceding paragraph.

４法第二十七条において準用する法第二十四条の五第八項に規定するその他内閣府令で定めるものは、次に掲げるものとする。

(4)The other matters specified by a Cabinet Office Ordinance, referred to in Article 24-5, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are as follows:

第十五条の四法第二十七条において準用する法第二十四条の五第十二項において準用する同条第七項に規定する内閣府令で定める場合は、報告書提出外国者が訂正報告書に代えて外国において開示が行われている当該訂正報告書に類する書類であつて英語で記載されたもの（次条第一項において「外国者半期訂正報告書」という。）を提出することを、その用語、様式及び作成方法に照らし、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とする。

Article 15-4The cases specified by a Cabinet Office Ordinance, referred to in Article 24-5, paragraph (7) of the Act as applied mutatis mutandis pursuant to Article 24-5, paragraph (12) of the Act as is applied mutatis mutandis pursuant to Article 27 of the Act, are the cases where the Commissioner of the Financial Services Agency gives his/her approval for a Reporting Foreign Person to submit a document which is similar to an amendment report Disclosed in a Foreign State, and which is written in English (such a document is referred to as a "Foreign-Language Semiannual Amendment Report" in paragraph (1) of the following Article) in lieu of an amendment report, as a case that would not impair the public interest or the protection of investors in light of its terminology, form, and preparation method.

第十五条の五第十五条の三第一項及び第四項（第三号に係る部分に限る。）の規定は、報告書提出外国者が外国者半期訂正報告書を提出する場合について準用する。

Article 15-5(1)The provisions of Article 15-3, paragraphs (1) and (4) (limited to the portion pertaining to item (iii)) apply mutatis mutandis to the cases where a Reporting Foreign Person submits a Foreign-Language Semiannual Amendment Report.

２法第二十七条において準用する法第二十四条の五第十二項において準用する同条第八項に規定するその他内閣府令で定めるものは、次に掲げる事項を日本語によつて記載したものとする。

(2)The other documents specified by a Cabinet Office Ordinance, referred to in Article 24-5, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 24-5, paragraph (12) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act, are the documents in which the following matters are stated in Japanese:

第十六条法第二十七条において準用する法第二十四条の五第四項の規定により外国債等の発行者（令第五条に規定する発行者を除く。）が臨時報告書を提出すべき場合として内閣府令で定める場合は、主要出資者（出資の総額の百分の十以上の出資を有している出資者をいう。以下この条において同じ。）の異動（主要出資者であつた者が出資者でなくなること又は出資者でなかつた者が主要出資者になることをいう。以下この条において同じ。）があつた場合とし、同項の規定により臨時報告書を作成すべき外国債等の発行者は、次に掲げる事項を記載した臨時報告書三通を作成し、関東財務局長に提出しなければならない。

Article 16The cases specified by a Cabinet Office Ordinance as those wherein the Issuer of Foreign Government Bonds, etc. (excluding an Issuer as prescribed in Article 5 of the Order) should submit an Extraordinary Report pursuant to the provisions of Article 24-5, paragraph (4) as applied mutatis mutandis pursuant to Article 27 of the Act, are the cases where there are Changes to Major Investors (meaning an investor who holds 10 percent or more of the total investment amount; hereinafter the same applies in this Article) (meaning that a person who was a Major Investor ceases to be an investor, or that a person who was not an investor becomes a Major Investor; hereinafter the same applies in this Article), and the Issuer of Foreign Government Bonds, etc. who is to prepare the Extraordinary Report pursuant to the provisions of Article 24-5, paragraph (4) of the Act, must prepare three copies of the Extraordinary Report stating the following matters, and must submit them to the Director-General of the Kanto Local Finance Bureau:

第十六条の二令第四条第一項の規定による承認申請書及び法第二十五条第四項の規定による申請に係る書類は、関東財務局長に提出しなければならない。

Article 16-2The written application for approval under Article 4, paragraph (1) of the Order and the documents pertaining to the application under Article 25, paragraph (4) of the Act must be submitted to the Director-General of the Kanto Local Finance Bureau.

第十七条外国債等に係る法第二十七条において準用する法第二十五条第一項各号に掲げる書類は、関東財務局に備え置き、公衆の縦覧に供する。

Article 17The documents listed in the items of Article 25, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act as relating to Foreign Government Bonds, etc., are retained and made available for public inspection at the Kanto Local Finance Bureau.

第十八条金融商品取引所及び認可金融商品取引業協会は、外国債等に係る法第二十七条において準用する法第二十五条第一項各号に掲げる書類の写しを、同条第三項の規定により、その業務時間中公衆の縦覧に供しなければならない。

Article 18Financial Instruments Exchanges and Authorized Financial Instruments Firms Associations must make copies of the documents listed in the items of Article 25, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act as relating to Foreign Government Bonds, etc. available for public inspection during their business hours, pursuant to the provisions of Article 25, paragraph (3) of the Act.

第十八条の二法第二十七条の三十の九第一項に規定する内閣府令で定める場合は、同項に規定する目論見書（以下この条において単に「目論見書」という。）に記載された事項を提供しようとする者（以下この条において「目論見書提供者」という。）において、第五項で定めるところにより、あらかじめ、目論見書の交付を受けるべき者（以下この条において「目論見書被提供者」という。）に対し、次項各号に掲げる方法（以下この条において「電磁的方法」という。）の種類及び内容を示し、電磁的方法又は電話その他の方法により同意を得ている場合とする。

Article 18-2(1)The cases specified by a Cabinet Office Ordinance, referred to in Article 27-30-9, paragraph (1) of the Act, are the cases where a person who intends to provide the matters stated in a Prospectus prescribed in that paragraph (hereinafter simply referred to as a "Prospectus" in this Article) (hereinafter such person is referred to as the "Prospectus Provider" in this Article), has indicated in advance the type and contents of the means listed in the items of the following paragraph (hereinafter referred to as "electronic or magnetic means" in this Article) to the person who is to receive a Prospectus (hereinafter referred to as the "Prospectus Recipient" in this Article) pursuant to paragraph (5) and has obtained consent therefrom in writing or by electronic or magnetic means or by telephone or any other means.

２法第二十七条の三十の九第一項に規定する内閣府令で定める方法は、次に掲げる方法とする。

(2)The means specified by a Cabinet Office Ordinance, referred to in Article 27-30-9, paragraph (1) of the Act, are the following means:

３前項各号に掲げる方法は、次に掲げる基準に適合するものでなければならない。

(3)The methods listed in the items of the preceding paragraph must conform to the following standards:

４第二項第一号の「電子情報処理組織」とは、目論見書提供者等の使用に係る電子計算機と、目論見書被提供者ファイルを備えた目論見書被提供者等又は目論見書提供者等の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。

(4)The term "Electronic Data Processing System" as used in paragraph (2), item (i) means an electronic data processing system that links a computer used by a Prospectus Provider, etc. and a computer used by a Prospectus Recipient, etc. or by a Prospectus Provider, etc. on which the Prospectus Recipient File is stored, via a telecommunications line.

５第一項の規定により示すべき方法の種類及び内容は、次に掲げる事項とする。

(5)The type and contents of the method to be indicated pursuant to the provisions of paragraph (1) are the following matters:

６第一項の規定による同意を得た目論見書提供者は、当該目論見書被提供者から電磁的方法又は電話その他の方法により電磁的方法による提供を受けない旨の申出があつたときは、当該目論見書被提供者に対し、記載事項の提供を電磁的方法によつてしてはならない。ただし、当該目論見書被提供者が再び同項の規定による同意をした場合は、この限りでない。

(6)When the Prospectus Recipient states, in writing or by electronic or magnetic means, to the effect that the Prospectus Recipient will not accept the Stated Matters by electronic or magnetic means, a Prospectus Provider who had obtained his/her consent under paragraph (1), must not provide the Stated Matters to said Prospectus Recipient by electronic or magnetic means or by telephone or any other means; provided, however, that this does not apply if said Prospectus Recipient gives his/her consent under said paragraph again.

第十八条の三法第二十七条の三十の九第二項において準用する同条第一項に規定する内閣府令で定める場合は、同条第二項に規定する書面に記載すべき事項（以下この条において「記載事項」という。）を提供しようとする者（以下この条において「文書交付者」という。）において、第五項で定めるところにより、あらかじめ、書面の交付を受けるべき者（以下この条において「文書被交付者」という。）に対し、次項各号に掲げる方法（以下この条において「電磁的方法」という。）の種類及び内容を示し、電磁的方法又は電話その他の方法により同意を得ている場合とする。

Article 18-3(1)The cases specified by a Cabinet Office Ordinance referred to in Article 27-30-9, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 27-30-9, paragraph (2) of the Act, are the cases where a person who intends to provide the matters that should be stated (hereinafter referred to as the "Stated Matters" in this Article) in the document prescribed in 27-30-9, paragraph (2) of the Act (hereinafter such person is referred to as the "Document Deliverer" in this Article) has indicated in advance the type and contents of the methods listed in the items of the following paragraph (hereinafter referred to as the "electronic or magnetic means" in this Article) to the person who is to receive said documents (hereinafter such person is referred to as the "Document Recipient" in this Article), and has obtained consent therefrom in writing or by electronic or magnetic means or by telephone or any other means.

２法第二十七条の三十の九第二項において準用する同条第一項に規定する内閣府令で定める方法は、次に掲げる方法とする。

(2)The means specified by a Cabinet Office Ordinance referred to in Article 27-30-9, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article are the following means:

３前項各号に掲げる方法は、文書被交付者がファイルへの記録を出力することにより書面を作成することができるものでなければならない。

(3)The methods listed in the items of the preceding paragraph must be methods that enable the Document Recipient to prepare documents by outputting the information that has been recorded in the file.

４第二項第一号の「電子情報処理組織」とは、文書交付者の使用に係る電子計算機と、文書被交付者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。

(4)The term "Electronic Data Processing System" as used in paragraph (2), item (i) means an electronic data processing system that links a computer used by a Document Deliverer and a computer used by a Document Recipient via a telecommunications line.

５第一項の規定により示すべき方法の種類及び内容は、次に掲げる事項とする。

(5)The type and contents of the method that should be indicated pursuant to the provisions of paragraph (1) are the following matters:

６第一項の規定による同意を得た文書交付者は、当該文書被交付者から書面又は電磁的方法により電磁的方法による提供を受けない旨の申出があつたときは、当該文書被交付者に対し、記載事項の提供を電磁的方法又は電話その他の方法によつてしてはならない。ただし、当該文書被交付者が再び同項の規定による承諾をした場合は、この限りでない。

(6)When the Document Recipient states, in writing or by electronic or magnetic means, to the effect that the Document Recipient will not accept the Stated Matters by electronic or magnetic means, a Document Deliverer who had obtained his/her consent under paragraph (1), must not provide the Stated Matters to said Document Recipient by electronic or magnetic means or by telephone or any other means; provided, however, that this does not apply if said Document Recipient gives his/her consent under said paragraph again.