第一条この政令において「特定資産」、「特定目的会社」、「優先出資」、「特定社債」、「特定目的信託」又は「受託信託会社等」とは、それぞれ資産の流動化に関する法律（以下「法」という。）第二条に規定する特定資産、特定目的会社、優先出資、特定社債、特定目的信託又は受託信託会社等をいう。

Article 1The terms "Specified Assets", "Specified Purpose Company", "Preferred Equity", "Specified Corporate Bonds", "Specific Purpose Trust", and "Fiduciary Trust Company, etc." as used in this Order mean Specified Assets, Specified Purpose Company, Preferred Equity, Specified Corporate Bonds, Specific Purpose Trust, and Fiduciary Trust Company, etc. as defined in Article 2 of the Act on Securitization of Assets (hereinafter referred to as the "Act"), respectively.

第二条法第四条第二項第三号（法第十一条第五項において準用する場合を含む。）及び第七十条第一項第六号（法第七十二条第二項及び第百六十七条第七項において準用する場合を含む。）に規定する政令で定める使用人は、営業所の業務を統括する者その他これに準ずる者として内閣府令で定めるものとする。

Article 2The employee specified by Cabinet Order as referred to in Article 4, paragraph (2), item (iii) of the Act (including the cases where applied mutatis mutandis pursuant to Article 11, paragraph (5) of the Act) and Article 70, paragraph (1), item (vi) of the Act (including the cases where applied mutatis mutandis pursuant to Article 72, paragraph (2) and Article 167, paragraph (7) of the Act) is to be the person who supervises the business of a business office and any other person specified by Cabinet Office Order as a person equivalent thereto.

第三条法第五条第二項に規定する政令で定める特定資産の区分は、次の各号に掲げる区分とし、同項に規定する政令で定める期間は、当該区分に応じ当該各号に定める期間とする。

Article 3The categories of Specified Assets specified by Cabinet Order as referred to in Article 5, paragraph (2) of the Act are the categories set forth in the following items, and the periods specified by Cabinet Order as referred to in that paragraph are the periods specified in the same items according to those categories:

第四条法第二十二条第四項の規定において特定目的会社の支店の所在地における登記について会社法（平成十七年法律第八十六号）第九百三十二条本文の規定を準用する場合においては、同条本文中「第九百十九条から第九百二十五条まで及び第九百二十九条」とあるのは、「資産流動化法第百七十九条第一項において準用する第九百二十九条（第一号に係る部分に限る。）」と読み替えるものとする。

Article 4In cases where the provisions of the main clause of Article 932 of the Companies Act (Act No. 86 of 2005) are applied mutatis mutandis pursuant to the provisions of Article 22, paragraph (4) of the Act to the registration of a Specified Purpose Company at the location of its branch office, the term "Articles 919 to 925 and Article 929" in the main clause of Article 932 of the Companies Act is replaced with "Article 929 (limited to the portion pertaining to item (i)) as applied mutatis mutandis pursuant to Article 179, paragraph (1) of the Asset Securitization Act".

第五条法第二十五条第四項の規定において発起人、設立時取締役又は設立時監査役の責任を追及する訴えについて会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 5In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 25, paragraph (4) of the Act to an action to enforce the liability of an incorporator, a Director at Incorporation or a Company Auditor at Incorporation, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第六条法第二十八条第三項の規定において特定目的会社の特定社員名簿管理人について会社法第百二十三条の規定を準用する場合においては、同条中「株主名簿」とあるのは、「特定社員名簿」と読み替えるものとする。

Article 6In cases where the provisions of Article 123 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 28, paragraph (3) of the Act to the Administrator of a Specified Equity Member Registry of a Specified Purpose Company, the term "shareholder registry" in Article 123 of the Companies Act is replaced with "Specified Equity Member registry".

第七条法第三十条第二項の規定において特定目的会社の特定出資について会社法第百三十四条の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 7In cases where the provisions of Article 134 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 30, paragraph (2) of the Act to Specified Equity of a Specified Purpose Company, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

第八条法第三十一条第八項の規定において指定買取人について会社法第百四十二条第一項及び第二項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 8(1)In cases where the provisions of Article 142, paragraphs (1) and (2) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 31, paragraph (1) of the Act to a Designated Purchaser, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

２法第三十一条第八項の規定において同項において準用する会社法第百四十二条第一項の規定による通知について同法第百四十四条第五項の規定を準用する場合においては、同項中「数」とあるのは、「口数」と読み替えるものとする。

(2)In cases where the provisions of Article 144, paragraph (5) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 31, paragraph (8) of the Act to the notice to be given under the provisions of Article 142, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 31, paragraph (8) of the Act, the term "number" in Article 144, paragraph (5) of the Companies Act is replaced with "number of units".

第九条法第三十二条第六項の規定において特定目的会社の特定出資に係る登録特定出資質権者について会社法第百五十四条第二項の規定を準用する場合においては、同項中「前項」とあるのは、「資産流動化法第三十二条第五項」と読み替えるものとする。

Article 9In cases where the provisions of Article 154, paragraph (2) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 32, paragraph (6) of the Act to a Registered Pledgee of Specified Equity pertaining to Specified Equity of a Specified Purpose Company, the term "the preceding paragraph" in Article 154, paragraph (2) of the Companies Act is replaced with "Article 32, paragraph (5) of the Asset Securitization Act".

第十条法第三十三条第三項の規定において同条第一項の規定に基づき特定出資を信託する場合について法第三十二条の規定を準用する場合における当該規定（当該規定において準用する会社法の規定を含む。）に係る技術的読替えは、次の表のとおりとする。

Article 10(1)In cases where the provisions of Article 32 of the Act are applied mutatis mutandis pursuant to the provisions of Article 33, paragraph (3) of the Act to cases of placing Specified Equity in trust under the provisions of Article 33, paragraph (1) of the Act, the technical replacement of terms pertaining to the provisions of Article 32 of the Act (including the provisions of the Companies Act as applied mutatis mutandis pursuant to the relevant provisions of the Act) is as in the following table:

２法第三十三条第三項の規定において同条第一項の規定に基づき特定出資を信託する場合について会社法第百三十三条の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of Article 133 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 33, paragraph (3) of the Act to cases of placing Specified Equity in trust under the provisions of Article 33, paragraph (1) of the Act, the technical replacement of terms pertaining to the provisions of Article 133 of the Companies Act is as in the following table:

第十一条次に掲げる規定に規定する事項を電磁的方法（法第四十条第三項に規定する電磁的方法をいう。以下同じ。）により提供しようとする者（次項において「提供者」という。）は、内閣府令で定めるところにより、あらかじめ、当該事項の提供の相手方に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。

Article 11(1)A person who intends to provide the matters prescribed in the provisions as follows by electronic or magnetic means (meaning electronic or magnetic means as prescribed in Article 40, paragraph (3) of the Act; the same applies hereinafter) (such person is referred to as the "Provider" in the following paragraph) must, pursuant to the provisions of Cabinet Office Order, indicate in advance the type and details of the electronic or magnetic means to be used to the other party to whom the matters are provided, and obtain consent therefrom in writing or by electronic or magnetic means:

２前項の規定による承諾を得た提供者は、同項の相手方から書面又は電磁的方法により電磁的方法による事項の提供を受けない旨の申出があったときは、当該相手方に対し、当該事項の提供を電磁的方法によってしてはならない。ただし、当該相手方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。

(2)When the other party set forth in the preceding paragraph states in writing or by electronic or magnetic means to the effect that the relevant other party will not receive the provision of the matters by electronic or magnetic means, the Provider who has previously obtained consent under the provisions of the preceding paragraph must not provide such matters to such other party by electronic or magnetic means; provided, however, that this does not apply if the relevant other party gives consent again under the provisions of that paragraph.

第十二条法第三十六条第五項の規定において同条第一項の特定目的会社の募集特定出資について会社法第二百二条第一項第一号及び第二百四条第二項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 12In cases where the provisions of Article 202, paragraph (1), item (i) and Article 204, paragraph (2) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 36, paragraph (5) of the Act to Specified Equity for Subscription of a Specified Purpose Company set forth in Article 36, paragraph (1) of the Act, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

第十三条法第三十六条第十項の規定において同条第五項において準用する会社法第二百十二条第一項の規定による支払を求める訴え、法第三十六条第五項において準用する会社法第二百十三条第一項の規定による同項に規定する取締役等の責任を追及する訴え、法第三十六条第五項において準用する会社法第二百十三条の二第一項の規定による支払又は給付を求める訴え及び法第三十六条第五項において準用する会社法第二百十三条の三第一項の規定による同項に規定する取締役の責任を追及する訴えについて同法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 13In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 36, paragraph (10) of the Act to an action seeking payment under the provisions of Article 212, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act, an action to enforce the liability of the directors, etc. prescribed in Article 213, paragraph (1) of the Companies Act under the provisions of that paragraph as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act, an action seeking payment or delivery under the provisions of Article 213-2, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act, and an action to enforce the liability of the directors, etc. prescribed in Article 213-3, paragraph (1) of the Companies Act under the provisions of that paragraph as applied mutatis mutandis pursuant to Article 36, paragraph (5) of the Act, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第十四条法第三十八条の規定において特定目的会社の特定出資の併合について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 14In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 38 of the Act to the consolidation of Specified Equity of a Specified Purpose Company, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第十五条法第四十条第一項第八号イに規定する政令で定めるものは、次に掲げるものとする。

Article 15(1)What is specified by Cabinet Order as referred to in Article 40, paragraph (1), item (viii), (a) of the Act is as follows:

２法第四十条第一項第八号イに規定する政令で定める不動産鑑定士は、不動産鑑定士であって次に掲げる者以外のものとする。

(2)The real property appraiser specified by Cabinet Order as referred to in Article 40, paragraph (1), item (viii), (a) of the Act is any real property appraiser other than those set forth as follows:

３法第四十条第一項第八号ロに規定する特定目的会社以外の者であって政令で定めるものは、次に掲げる者とする。

(3)The person other than the Specified Purpose Company who is specified by Cabinet Order as referred to in Article 40, paragraph (1), item (viii), (b) of the Act is any of the following persons:

第十五条の二法第四十二条第八項の規定において同条第五項において準用する会社法第二百十二条第一項の規定による支払を求める訴えについて同法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 15-2In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 42, paragraph (8) of the Act to an action seeking payment under the provisions of Article 212, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 42, paragraph (5) of the Act, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第十五条の三法第四十五条第四項の規定において特定目的会社の優先出資の質入れについて会社法第百五十四条第一項及び第二項（第一号に係る部分に限る。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 15-3In cases where the provisions of Article 154, paragraphs (1) and (2) (limited to the portion pertaining to item (i)) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 45, paragraph (4) of the Act to a pledge of Preferred Equity of a Specified Purpose Company, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

第十六条法第五十条第一項の規定において特定目的会社の優先出資の併合について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 16In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 50, paragraph (1) of the Act to the consolidation of the Preferred Equity of a Specified Purpose Company, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第十七条法第五十条第三項の規定において特定目的会社の優先出資の消却及び併合について会社法第二百三十五条第一項の規定を準用する場合においては、同項中「相当する数の」とあるのは、「相当する口数の」と読み替えるものとする。

Article 17In cases where the provisions of Article 235, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 50, paragraph (3) of the Act to the cancellation and consolidation of the Preferred Equity of a Specified Purpose Company, the term "number [of shares] equivalent to" in Article 235, paragraph (1) of the Companies Act is replaced with "number of units [of shares] equivalent to".

第十八条次に掲げる規定により電磁的方法により通知を発しようとする者（次項において「通知発出者」という。）は、内閣府令で定めるところにより、あらかじめ、当該通知の相手方に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。

Article 18(1)A person who intends to send a notice by electronic or magnetic means pursuant to the provisions set forth as follows (such person is referred to as the "Sender of the Notice in the following paragraph) must, pursuant to the provisions of Cabinet Office Order, indicate in advance the type and details of the electronic or magnetic means to be used to the other party to whom the notice is sent, and obtain consent therefrom in writing or by electronic or magnetic means:

２前項の規定による承諾を得た通知発出者は、同項の相手方から書面又は電磁的方法により電磁的方法による通知を受けない旨の申出があったときは、当該相手方に対し、当該通知を電磁的方法によって発してはならない。ただし、当該相手方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。

(2)When the other party set forth in the preceding paragraph states in writing or by electronic or magnetic means to the effect that the relevant other party will not receive a notice sent by electronic or magnetic means, the Sender of the Notice who has previously obtained consent under the provisions of the preceding paragraph must not send such notice to such other party by electronic or magnetic means; provided, however, that this does not apply if the relevant other party gives consent again under the provisions of that paragraph.

第十九条法第五十八条第二項の規定において同条第一項の申立てがあった場合について会社法第三百七条第三項の規定を準用する場合においては、同項中「取締役（監査役設置会社にあっては、取締役及び監査役）」とあるのは、「取締役及び監査役」と読み替えるものとする。

Article 19In cases where the provisions of Article 307, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 58, paragraph (2) of the Act to cases where a petition set forth in Article 58, paragraph (1) of the Act has been filed, the term "directors (or the directors and company auditors for a Company with Auditors)" in Article 307, paragraph (3) of the Companies Act is replaced with "directors and company auditors".

第二十条法第六十四条第二項の規定において同条第一項の決議の取消しの訴えについて会社法第九百三十七条第一項（第一号ト（２）に係る部分に限る。）の規定を準用する場合においては、同項中「第九百三十条第二項各号」とあるのは、「資産流動化法第二十二条第四項において準用する第九百三十条第二項各号」と読み替えるものとする。

Article 20In cases where the provisions of Article 937, paragraph (1) (limited to the portion pertaining to item (i), (g), 2.) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 64, paragraph (2) of the Act to an action seeking the rescission of a resolution set forth in Article 64, paragraph (1) of the Act, the term "items of Article 930, paragraph (2) " in Article 937, paragraph (1) of the Companies Act is replaced with "items of Article 930, paragraph (2) as applied mutatis mutandis pursuant to Article 22, paragraph (4) of the Asset Securitization Act".

第二十一条法第六十五条第一項の規定において法第五十六条第一項の社員総会（法第百五十二条第一項に規定する計画変更決議を行う社員総会を除く。）について会社法第三百条本文の規定を準用する場合においては、同条本文中「前条」とあるのは、「資産流動化法第五十六条第一項及び第二項」と読み替えるものとする。

Article 21In cases where the provisions of the main clause of Article 300 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 65, paragraph (1) of the Act to the general meeting of members set forth in Article 56, paragraph (1) of the Act (excluding a general meeting of members which adopts a Resolution for Changing the Plan set forth in Article 152, paragraph (1) of the Act), the term "the preceding Article" in the main clause of Article 300 of the Companies Act is replaced with "Article 56, paragraphs (1) and (2) of the Asset Securitization Act".

第二十二条法第六十五条第三項の規定において特定目的会社の社員総会について会社法第三百十四条及び第三百十八条第四項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 22In cases where the provisions of Article 314 and Article 318 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 65, paragraph (3) of the Act to the general meeting of members of a Specified Purpose Company, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

第二十三条法第六十五条第四項の規定において特定目的会社の社員総会の決議の不存在若しくは無効の確認又は取消しの訴えについて会社法第九百三十七条第一項（第一号トに係る部分に限る。）の規定を準用する場合においては、同項中「第九百三十条第二項各号」とあるのは、「資産流動化法第二十二条第四項において準用する第九百三十条第二項各号」と読み替えるものとする。

Article 23In cases where the provisions of Article 937, paragraph (1) (limited to the portion pertaining to item (i), (g)) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 65, paragraph (4) of the Act to an action for declaratory judgment of the absence or invalidation of a resolution at a general meeting of members of a Specified Purpose Company or an action seeking the rescission of such a resolution, the term "items of Article 930, paragraph (2)" in Article 937, paragraph (1) of the Companies Act is replaced with "items of Article 930, paragraph (2) as applied mutatis mutandis pursuant to Article 22, paragraph (4) of the Asset Securitization Act".

第二十四条法第六十七条第一項に規定する政令で定める額は、二百億円とする。

Article 24The amount specified by Cabinet Order as referred to in Article 67, paragraph (1) of the Act is 20 billion yen.

第二十五条法第八十一条第二項の規定において同条第一項の申立てがあった場合の検査役及びその報告があった場合について会社法第三百五十九条第三項の規定を準用する場合においては、同項中「取締役（監査役設置会社にあっては、取締役及び監査役）」とあるのは、「取締役及び監査役」と読み替えるものとする。

Article 25In cases where the provisions of Article 359, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 81, paragraph (2) of the Act to the inspector in cases where a petition set forth in Article 81, paragraph (1) of the Act has been filed and to cases where the report thereof has been made, the term "directors (or the directors and company auditors of a Company with Auditors)" in Article 359, paragraph (3) of the Companies Act is replaced with "directors and company auditors".

第二十六条法第八十五条の規定において特定目的会社の取締役について会社法第三百五十七条第一項の規定を準用する場合においては、同項中「株主（監査役設置会社にあっては、監査役）」とあるのは、「監査役」と読み替えるものとする。

Article 26In cases where the provisions of Article 357, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 85 of the Act to directors of a Specified Purpose Company, the term "shareholders (or, for a Company with Auditors, the company auditors)" in Article 357, paragraph (1) of the Companies Act is replaced with "company auditors".

第二十七条法第八十六条第二項の規定において会計参与設置会社について会社法第三百七十五条第一項及び第三百七十八条第一項第一号の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 27In cases where the provisions of Article 375, paragraph (1) and Article 378, paragraph (1), item (i) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 86, paragraph (2) of the Act to a company with accounting advisors, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

第二十八条法第九十七条第二項の規定において特定目的会社における責任追及の訴えについて会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 28In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 97, paragraph (2) of the Act to an action to enforce the liability in a Specified Purpose Company, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第二十九条法第百十条第四項の規定において同条第一項の規定による優先資本金の額の減少をする場合について法第六十四条第二項の規定を準用する場合においては、同項中「前項の決議」とあるのは、「前項の決定」と読み替えるものとする。

Article 29(1)In cases where the provisions of Article 64, paragraph (2) of the Act are applied mutatis mutandis pursuant to the provisions of Article 110, paragraph (4) of the Act to cases of reducing the Amount of Preferred Capital under the provisions of Article 110, paragraph (1) of the Act, the term "resolution set forth in the preceding paragraph" in Article 64, paragraph (2) of the Act is replaced with "decision set forth in the preceding paragraph".

２法第百十条第四項の規定において同条第一項の規定による優先資本金の額の減少をする場合について法第六十四条第二項において準用する会社法第九百三十七条第一項（第一号ト（２）に係る部分に限る。）の規定を準用する場合においては、同項中「第九百三十条第二項各号」とあるのは、「資産流動化法第二十二条第四項において準用する第九百三十条第二項各号」と読み替えるものとする。

(2)In cases where the provisions of Article 937, paragraph (1) (limited to the portion pertaining to item (i), (g), 2.) of the Companies Act as applied mutatis mutandis pursuant to Article 64, paragraph (2) of the Act are applied mutatis mutandis pursuant to the provisions of Article 110, paragraph (4) of the Act to cases of reducing the Amount of Preferred Capital under the provisions of Article 110, paragraph (1) of the Act, the term "items of Article 930, paragraph (2)" in Article 937, paragraph (1) of the Companies Act is replaced with "items of Article 930, paragraph (2) as applied mutatis mutandis pursuant to Article 22, paragraph (4) of the Asset Securitization Act".

第三十条法第百十二条の規定において特定資本金の額又は優先資本金の額の減少の無効の訴えについて会社法第八百三十六条第一項の規定を準用する場合においては、同項中「株主又は設立時株主」とあるのは、「社員」と読み替えるものとする。

Article 30In cases where the provisions of Article 836, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 112 of the Act to an action seeking the invalidation of the reduction of the Amount of Specified Capital or the Amount of Preferred Capital, the term "shareholder or a Shareholder at Incorporation" in Article 836, paragraph (1) of the Companies Act is replaced with "member".

第三十一条法第百十九条第一項の規定において特定目的会社の社員について会社法第四百六十三条第一項の規定を準用する場合においては、同項中「金銭等に」とあるのは、「配当金の額又は分配金の額に」と読み替えるものとする。

Article 31(1)In cases where the provisions of Article 463, paragraph (1) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 119, paragraph (1) of the Act to members of a Specified Purpose Company, the term "the Monies, etc." in that paragraph is replaced with "the amount of Cash Dividend or the amount of Cash Distribution".

２法第百十九条第一項の規定において法第三十八条において準用する会社法第百八十二条の四第一項の規定による請求に応じた特定目的会社の取締役の責任、法第五十条第一項において準用する会社法第百八十二条の四第一項の規定による請求に応じた特定目的会社の取締役の責任及び法第百五十三条第一項の規定による請求に応じた特定目的会社の取締役の責任について会社法第四百六十四条の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of Article 464 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 119, paragraph (1) of the Act to the liability of the directors of a Specified Purpose Company who has responded to the demand made under the provisions of Article 182-4, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 38 of the Act, the liability of the directors of a Specified Purpose Company who has responded to the demand made under the provisions of Article 182-4, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 50, paragraph (1) of the Act, and the liability of the directors of a Specified Purpose Company who has responded to the demand made under the provisions of Article 153, paragraph (1) of the Act, the technical replacement of terms pertaining to the provisions of Article 464 of the Companies Act is as in the following table:

３法第百十九条第一項の規定において法第百十八条の規定による特定目的会社の取締役の責任について会社法第四百六十五条第二項の規定を準用する場合においては、同項中「総株主」とあるのは、「総社員」と読み替えるものとする。

(3)In cases where the provisions of Article 465, paragraph (2) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 119, paragraph (1) of the Act to the liability of the directors of a Specified Purpose Company under Article 118 of the Act, the term "all shareholders" in Article 465, paragraph (2) of the Companies Act is replaced with "all members".

４法第百十九条第二項の規定において法第百十七条の規定による同条に規定する特定目的会社の取締役の責任を追及する訴え並びに法第百十八条の規定及び法第百十九条第一項の規定において準用する会社法第四百六十四条の規定による特定目的会社の取締役の責任を追及する訴えについて同法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

(4)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 119, paragraph (2) of the Act to an action to enforce the liability of the directors of a Specified Purpose Company as prescribed in Article 117 of the Act under the provisions of that Article and an action to enforce the liability of the directors of a Specified Purpose Company under the provisions of Article 118 of the Act and the provisions of Article 464 of the Companies Act as applied mutatis mutandis pursuant to Article 119, paragraph (1) of the Act, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第三十二条法第百二十条第六項において同条第三項の利益の返還を求める訴えについて会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 32In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 120, paragraph (6) of the Act to an action demanding the return of benefits under Article 120, paragraph (3) of the Act, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第三十三条法第百二十二条第一項第十八号イに規定する政令で定めるものは、第十五条第一項各号に掲げるものとする。

Article 33(1)What is specified by Cabinet Order as referred to in Article 122, paragraph (1), item (xviii), (a) of the Act is what is set forth in each of the items of Article 15, paragraph (1).

２法第百二十二条第一項第十八号イに規定する政令で定める不動産鑑定士は、不動産鑑定士であって第十五条第二項各号に掲げる者以外のものとする。

(2)The real property appraiser specified by Cabinet Order as referred to in Article 122, paragraph (1), item (xviii), (a) of the Act is any real property appraiser other than those set forth in each of the items of Article 15, paragraph (2).

３法第百二十二条第一項第十八号ロに規定する特定目的会社以外の者であって政令で定めるものは、次に掲げる者とする。

(3)The person other than the Specified Purpose Company who is specified by Cabinet Order as referred to in Article 122, paragraph (1), item (xviii), (b) of the Act is any of the following persons:

第三十四条法第百二十七条第八項の規定において特定社債管理者について会社法第八百六十八条第四項の規定を準用する場合においては、同項中「第七百五条第四項、第七百六条第四項、第七百七条」とあるのは「資産流動化法第百二十七条第八項において準用する第七百七条」と、「、第七百十四条第一項及び第三項、第七百十八条第三項、第七百三十二条、第七百四十条第一項並びに第七百四十一条第一項」とあるのは「並びに第七百十四条第一項及び第三項」と読み替えるものとする。

Article 34In cases where the provisions of Article 868, paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 127, paragraph (8) of the Act to the Specified Corporate Bond Administrator, in Article 868, paragraph (4) of the Companies Act, the term "Article 705, paragraph (4), Article 706, paragraph (4), Article 707" is replaced with "Article 707 as applied mutatis mutandis pursuant to Article 127, paragraph (8) of the Asset Securitization Act", and the term "Article 714, paragraphs (1) and (3), Article 718, paragraph (3), Article 732, Article 740, paragraph (1) and Article 741, paragraph (1)" is replaced with "Article 714, paragraphs (1) and (3)".

第三十五条法第百二十九条第二項の規定において特定目的会社が特定社債を発行する場合における特定社債等について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 35In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 129, paragraph (2) of the Act to Specified Corporate Bonds, etc. in cases where a Specified Purpose Company issues Specified Corporate Bonds, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第三十六条法第百三十条に規定する政令で定める法令は、担保付社債信託法（第二十三条を除く。）及び担保付社債信託法施行令（平成十四年政令第五十一号）とし、特定社債に係るこれらの法令の規定の適用については、特定社債権者、特定社債券、特定社債管理者、特定社債原簿、特定社債権者集会又は代表特定社債権者は、それぞれ会社法第四編に規定する社債権者、社債券、社債管理者、社債原簿、社債権者集会又は代表社債権者とみなす。この場合において、次の表の上欄に掲げる法令の規定中の字句で同表の中欄に掲げるものは、それぞれ同表の下欄の字句と読み替えるものとする。

Article 36The laws and regulations specified by Cabinet Order as referred to in Article 130 of the Act are the Secured Corporate Bonds Act (excluding Article 23) and the Enforcement Order of the Secured Corporate Bonds Act (Cabinet Order No. 51 of 2002), and with regard to the application of those laws and regulations concerning Specified Corporate Bonds, Specified Corporate Bond holders, Specified Corporate Bond Certificates, Specified Corporate Bond Administrators, Specified Corporate Bond registries, Specified Corporate Bond holders meetings, and representative Specified Corporate Bond holders are deemed to be bonds, bondholders, bond certificates, bond managers, bond registries, bondholders' meetings, and representative bondholders provided in Part IV of the Companies Act respectively.In this case, the terms set forth in the middle column of the following table which are the terms used in the provisions of the laws and regulations set forth in the left-hand column of that table are replaced with the terms provided in the right-hand column of that table.

第三十七条法第百三十八条第一項の規定において特定目的会社の転換特定社債について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 37(1)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 138, paragraph (1) of the Act to convertible Specified Corporate Bonds of a Specified Purpose Company, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

２法第百三十八条第二項の規定において同条第一項において準用する会社法第二百十二条第一項の規定による支払を求める訴えについて同法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 138, paragraph (2) of the Act to an action seeking payment under the provisions of Article 212, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 138, paragraph (1) of the Act, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第三十八条法第百四十七条第一項の規定において新優先出資引受権付特定社債等について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 38(1)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 147, paragraph (1) of the Act to Specified Corporate Bonds with rights to subscribe for Preferred Equity, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

２法第百四十七条第二項の規定において同条第一項において準用する会社法第二百十二条第一項の規定による支払を求める訴えについて同法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 147, paragraph (2) of the Act to an action seeking payment under the provisions of Article 212, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to Article 147, paragraph (1) of the Act, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第三十九条法第百五十三条第四項の規定において特定目的会社の優先出資社員による優先出資買取請求について会社法第百十七条第五項及び第七項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 39In cases where the provisions of Article 117, paragraphs (5) and (7) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 153, paragraph (4) of the Act to the Demand for Purchase of Preferred Equity made by a Preferred Equity Member of a Specified Purpose Company, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

第四十条法第百五十四条第六項の規定において同条第一項の特定社債権者集会の承認の決議について法第六十二条の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 40In cases where the provisions of Article 62 of the Act are applied mutatis mutandis pursuant to the provisions of Article 154, paragraph (6) of the Act to the resolution of approval adopted at the Specified Corporate Bond holders meeting set forth in Article 154, paragraph (1) of the Act, the technical replacement of terms pertaining to the provisions of Article 62 of the Act is as in the following table:

第四十一条特定目的会社は、法第百五十七条第二項において準用する法第百三十二条第二項に規定する電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法により法第百五十七条第一項の催告をする場合には、内閣府令で定めるところにより、あらかじめ、当該特定借入れに係る債権者に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。

Article 41(1)In cases where a Specified Purpose Company gives notice as set forth in Article 157, paragraph (1) of the Act by means of electronic data processing systems or other information and communications technology as prescribed in Article 132, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 157, paragraph (2) of the Act, the company must, pursuant to the provisions of Cabinet Office Order, indicate in advance the type and details of the electronic or magnetic means to be used to the relevant creditors pertaining to the Specific Borrowing, and obtain consent therefrom in writing or by electronic or magnetic means.

２前項の規定による承諾を得た特定目的会社は、当該特定借入れに係る債権者から書面又は電磁的方法により電磁的方法による催告を受けない旨の申出があったときは、当該特定借入れに係る債権者に対し、法第百五十七条第一項に規定する催告を電磁的方法によってしてはならない。ただし、当該特定借入れに係る債権者が再び前項の規定による承諾をした場合は、この限りでない。

(2)When the creditors pertaining to the Specific Borrowing states in writing or by electronic or magnetic means to the effect that the creditors will not receive the notice given by electronic or magnetic means, the Specified Purpose Company which has previously obtained consent under the provisions of the preceding paragraph must not give notice as prescribed in Article 157, paragraph (1) of the Act to such creditors pertaining to the Specific Borrowing by electronic or magnetic means; provided, however, that this does not apply if the creditors pertaining to the Specific Borrowing gives consent again under the provisions of that paragraph.

第四十二条法第百六十三条の規定において特定目的会社の解散の命令及び特定目的会社の財産の保全について会社法第八百二十四条及び第八百二十五条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 42In cases where the provisions of Article 824 and Article 825 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 163 of the Act to the dissolution order for a Specified Purpose Company and the preservation of the properties of a Specified Purpose Company, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

第四十三条法第百七十条第三項において清算特定目的会社の清算人について法等の規定を準用する場合における法等の規定に係る技術的読替えは、次の表のとおりとする。

Article 43(1)In cases where the provisions of the Act, etc. are applied mutatis mutandis pursuant to the provisions of Article 170, paragraph (3) of the Act to the liquidator of a Specified Purpose Company in Liquidation, the technical replacement of terms pertaining to the provisions of the Act, etc. is as in the following table:

２法第百七十四条第三項の規定において清算特定目的会社における清算人の責任を追及する訴えについて法第九十七条第二項において会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 174, paragraph (3) of the Act to an action to enforce the liability of a liquidator in a Specified Purpose Company in Liquidation as prescribed in Article 97, paragraph (2) of the Act, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

３法第百七十七条第三項の規定において同条第一項の貸借対照表及び事務報告並びにこれらの附属明細書について会社法第四百九十六条第一項及び第二項並びに第四百九十八条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(3)In cases where the provisions of Article 495, paragraphs (1) and (2) and Article 498 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 177, paragraph (3) of the Act to the balance sheet and administrative report set forth in Article 177, paragraph (1) of the Act as well as the annexed detailed statements thereof, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

４法第百七十八条第四項の規定において清算特定目的会社について会社法第五百五条及び第五百六条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(4)In cases where the provisions of Article 505 and Article 506 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 178, paragraph (4) of the Act to a Specified Purpose Company in Liquidation, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

５法第百七十九条第一項の規定において特定目的会社の清算について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

(5)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 179, paragraph (1) of the Act to the liquidation of a Specified Purpose Company, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第四十四条法第百八十条第四項の規定において清算特定目的会社の特別清算について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 44In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 180, paragraph (4) of the Act to the special liquidation of a Specified Purpose Company in Liquidation, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

第四十五条法第百八十三条第一項の規定において特定目的会社の登記について商業登記法第四十六条（第四項を除く。）及び第六十四条の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 45In cases where the provisions of Article 46 (excluding paragraph (4)) and Article 64 of the Commercial Registration Act are applied mutatis mutandis pursuant to the provisions of Article 183, paragraph (1) of the Act to the registration of a Specified Purpose Company, the technical replacement of terms pertaining to the relevant provisions of the Commercial Registration Act is as in the following table:

第四十六条法第百九十八条に規定する政令で定める者は、営業所の業務を統括する者その他これに準ずる者として内閣府令で定めるものとする。

Article 46The person specified by Cabinet Order as referred to in Article 198 of the Act is the person who supervises the business of a business office and any other person specified by Cabinet Office Order as a person equivalent thereto.

第四十七条法第二百九条第一項の規定において資産対応証券の募集等を行う特定目的会社及び資産対応証券の募集等の取扱いを行う特定譲渡人について金融商品取引法（昭和二十三年法律第二十五号）の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 47(1)In cases where the provisions of the Financial Instruments and Exchange Act (Act No. 25 of 1948) are applied mutatis mutandis pursuant to the provisions of Article 209, paragraph (1) of the Act to a Specified Purpose Company making a Public Offering, etc. of Asset Backed Securities and to a specified transferor handling the Public Offering, etc. of Asset Backed Securities, the technical replacement of terms pertaining to the provisions of the Financial Instruments and Exchange Act is as in the following table:

２法第二百九条第二項の規定において資産対応証券の募集等の取扱いを行う特定譲渡人について法の規定を準用する場合における法の規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of the Act are applied mutatis mutandis pursuant to the provisions of Article 209, paragraph (2) of the Act to a specified transferor handling the Public Offering, etc. of Asset Backed Securities, the technical replacement of terms pertaining to the provisions of the Act is as in the following table:

第四十七条の二法第二百九条第一項において準用する金融商品取引法第三十七条第一項第三号に規定する政令で定めるものは、次に掲げるものとする。

Article 47-2(1)The matters specified by Cabinet Order as referred to in Article 37, paragraph (1), item (iii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 209, paragraph (1) of the Act are as follows:

２法第二百九条第一項において準用する金融商品取引法第三十七条第一項に規定する行為を基幹放送事業者（放送法（昭和二十五年法律第百三十二号）第二条第二十三号に規定する基幹放送事業者をいい、日本放送協会及び放送大学学園（放送大学学園法（平成十四年法律第百五十六号）第三条に規定する放送大学学園をいう。）を除く。第七十二条の二第二項において同じ。）の放送設備により放送をさせる方法その他これに準ずるものとして内閣府令で定める方法によりする場合における法第二百九条第一項において準用する金融商品取引法第三十七条第一項第三号に規定する政令で定めるものは、前項の規定にかかわらず、次に掲げるものとする。

(2)Notwithstanding the provisions of the preceding paragraph, the matters specified by Cabinet Order as referred to in Article 37, paragraph (1), item (iii) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 209, paragraph (1) of the Act in cases where the acts prescribed in Article 37, paragraph (1) of the Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 209, paragraph (1) of the Act are to be carried out by way of broadcasting, using the broadcast equipment of a Basic Broadcaster (meaning the Basic Broadcaster defined in Article 2, item (xxiii) of the Broadcast Act (Act No. 132 of 1950) and excluding the Japan Broadcasting Corporation and the Open University of Japan (meaning the Open University of Japan defined in Article 3 of the Act on the Open University of Japan (Act No. 156 of 2002)); the same applies in Article 72-2, paragraph (2)) or by any other means specified by Cabinet Office Order as being equivalent thereto, are as follows:

第四十八条金融商品取引法施行令（昭和四十年政令第三百二十一号）第十五条の二十二の規定は、法第二百九条第一項（法第二百八十六条第一項において準用する場合を含む。）において準用する金融商品取引法第三十七条の三第二項及び第三十七条の四第二項において同法第三十四条の二第四項の規定を準用する場合について準用する。

Article 48The provisions of Article 15-22 of the Enforcement Order of the Financial Instruments and Exchange Act (Cabinet Order No. 321 of 1965) apply mutatis mutandis to cases where the provisions of Article 34-2, paragraph (4) of the Financial Instruments and Exchange Act are applied mutatis mutandis pursuant to Article 37-3, paragraph (2) and Article 37-4, paragraph (2) of that Act as applied mutatis mutandis pursuant to Article 209, paragraph (1) of the Act (including the cases where applied mutatis mutandis pursuant to Article 286, paragraph (1) of the Act).

第四十九条法第二百二十四条の規定において特定目的信託の受託者となる信託会社等（法第三十三条第一項に規定する信託会社等をいう。）が原委託者から特定目的信託の信託財産として取得する資産について法第二百十二条（第四項を除く。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 49(1)In cases where the provisions of Article 212 (excluding paragraph (4)) of the Act are applied mutatis mutandis pursuant to the provisions of Article 224 of the Act to the assets which a Trust Company, etc. (meaning the Trust Company, etc. prescribed in Article 33, paragraph (1) of the Act) serving as the trustee of a Specific Purpose Trust acquires from the Originator as the trust property of the Specific Purpose Trust, the technical replacement of terms pertaining to the provisions of Article 212 (excluding paragraph (4)) of the Act is as in the following table:

２法第二百二十四条の規定において受託信託会社等が当該特定目的信託の信託財産として取得し、又は所有する資産について法第二百十二条（第四項を除く。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of Article 212 (excluding paragraph (4)) of the Act are applied mutatis mutandis pursuant to the provisions of Article 224 of the Act to the assets acquired or possessed by a Fiduciary Trust Company, etc. as the trust property of the Specific Purpose Trust, the technical replacement of terms pertaining to the provisions of Article 212 (excluding paragraph (4)) of the Act is as in the following table:

第五十条第三条の規定は、法第二百二十六条第二項に規定する政令で定める特定資産の区分及び政令で定める期間について準用する。

Article 50The provisions of Article 3 apply mutatis mutandis to the categories of Specified Assets specified by Cabinet Order and the periods specified by Cabinet Order, as referred to in Article 226, paragraph (2) of the Act.

第五十一条法第二百二十七条第二項の規定において同条第一項の規定による届出について法第九条第二項及び第三項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 51In cases where the provisions of Article 9, paragraphs (2) and (3) of the Act are applied mutatis mutandis pursuant to the provisions of Article 227, paragraph (2) of the Act to the Notification of Change made under the provisions of Article 227, paragraph (1) of the Act, the technical replacement of terms pertaining to the provisions of Article 9, paragraphs (2) and (3) of the Act is as in the following table:

第五十二条法第二百三十条第一項第二号に規定する政令で定める方法は、金融市場における金利を基礎として算出する方法とする。

Article 52(1)The method specified by Cabinet Order as referred to in Article 230, paragraph (1), item (ii) of the Act is the method of calculation based on interest rates in the financial market.

２法第二百三十条第一項第二号に規定する政令で定める条件は、次に掲げるものとする。

(2)The conditions specified by Cabinet Order as referred to in Article 230, paragraph (1), item (ii) of the Act are as follows:

第五十三条法第二百三十六条第二項の規定において受益証券の権利者について信託法の規定を準用する場合においては、同法の規定中「法務省令」とあるのは、「内閣府令」と読み替えるほか、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

Article 53(1)In cases where the provisions of the Trust Act are applied mutatis mutandis pursuant to the provisions of Article 236, paragraph (2) of the Act to Beneficiary Certificate holders, the term "the Ministry of Justice Order" in the Trust Act is replaced with "Cabinet Office Order", and the terms set forth in the middle column of the following table which are used in the provisions of that Act set forth in the left-hand column of that table are replaced with the terms set forth in the right-hand column of that table:

２法第二百三十六条第二項の規定において受益証券の権利者について会社法第百二十四条第四項の規定を準用する場合においては、同項中「株式会社」とあるのは「受託信託会社等」と、「株式を」とあるのは「特定目的信託の受益権を」と、「株式の」とあるのは「特定目的信託の受益権の」と読み替えるものとする。

(2)In cases where the provisions of Article 124, paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 236, paragraph (2) of the Act to Beneficiary Certificate holders, in Article 124, paragraph (4) of the Companies Act, the term "stock company" is replaced with " Fiduciary Trust Company, etc.", and the term "shares" is replaced with "beneficial interests in the Specific Purpose Trust".

第五十四条法第二百三十九条第一項の規定において特定目的信託の受益権について信託法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 54In cases where the provisions of the Trust Act are applied mutatis mutandis pursuant to the provisions of Article 239, paragraph (1) of the Act to beneficial interests in a Specific Purpose Trust, the technical replacement of terms pertaining to the provisions of the Trust Act is as in the following table:

第五十五条法第二百四十二条第五項（法第二百五十三条において準用する場合を含む。）の規定において権利者集会の招集又は種類権利者集会の招集について信託法第百八条及び第百九十一条（第五項を除く。）の規定を準用する場合においては、これらの規定中「法務省令」とあるのは、「内閣府令」と読み替えるほか、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

Article 55(1)In cases where the provisions of Article 108 and Article 191 (excluding paragraph (5)) of the Trust Act are applied mutatis mutandis pursuant to the provisions of Article 242, paragraph (5) of the Act (including the cases where applied mutatis mutandis pursuant to Article 253 of the Act) to the calling of a Beneficiary Certificate holders meeting or calling of a Class Beneficiary Certificate holders meeting, the term "the Ministry of Justice Order" in the relevant provisions of the Trust Act is replaced with "Cabinet Office Order", and the terms set forth in the middle column of the following table which are used in the provisions of that Act set forth in the left-hand column of that table are replaced with the terms set forth in the right-hand column of that table:

２法第二百四十二条第五項（法第二百五十三条において準用する場合を含む。）の規定において権利者集会の招集又は種類権利者集会の招集について会社法第七百十八条第一項及び第三項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of Article 718, paragraphs (1) and (3) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 242, paragraph (5) of the Act (including the cases where applied mutatis mutandis pursuant to Article 253 of the Act) to the calling of a Beneficiary Certificate holders meeting or calling of a Class Beneficiary Certificate holders meeting, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

３法第二百四十二条第六項の規定において同条第五項において準用する会社法第七百十八条第三項の規定による権利者集会の招集について同法第八百六十八条第四項の規定を準用する場合においては、同項中「第七百五条第四項、第七百六条第四項、第七百七条、第七百十一条第三項、第七百十三条、第七百十四条第一項及び第三項、第七百十八条第三項、第七百三十二条、第七百四十条第一項並びに第七百四十一条第一項」とあるのは「資産流動化法第二百四十二条第五項において準用する第七百十八条第三項」と、「裁判の申立て」とあるのは「権利者集会の招集」と読み替えるものとする。

(3)In cases where the provisions of Article 868, paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 242, paragraph (6) of the Act to the calling of a Beneficiary Certificate holders meeting under the provisions of Article 718, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 242, paragraph (5) of the Act, in Article 868, paragraph (4) of the Companies Act, the term "Article 705, paragraph (4), Article 706, paragraph (4), Article 707, Article 711, paragraph (3), Article 713, Article 714, paragraphs (1) and (3), Article 718, paragraph (3), Article 732, Article 740, paragraph (1) and Article 741, paragraph (1)" is replaced with "Article 718, paragraph (3) as applied mutatis mutandis pursuant to Article 242, paragraph (5) of the Asset Securitization Act", and the term "a petition for a judicial decision" is replaced with "the calling of a Beneficiary Certificate holders meeting".

第五十六条法第二百四十三条第三項（法第二百五十三条において準用する場合を含む。）の規定において権利者集会の決議の方法又は種類権利者集会の決議の方法について法第六十二条の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 56In cases where the provisions of Article 62 of the Act are applied mutatis mutandis pursuant to the provisions of Article 243, paragraph (3) of the Act (including the cases where applied mutatis mutandis pursuant to Article 253 of the Act) to the method for the resolution at a Beneficiary Certificate holders meeting or the method for the resolution at a Class Beneficiary Certificate holders meeting, the technical replacement of terms pertaining to the provisions of Article 62 of the Act is as in the following table:

第五十七条法第二百四十五条第二項の規定において同条第一項の書面による議決権の行使について信託法の規定を準用する場合においては、同法の規定中「法務省令」とあるのは、「内閣府令」と読み替えるほか、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

Article 57(1)In cases where the provisions of the Trust Act are applied mutatis mutandis pursuant to the provisions of Article 245, paragraph (2) of the Act to the exercise of voting rights in writing set forth in Article 245, paragraph (1) of the Act, the term "the Ministry of Justice Order" in the Trust Act is replaced with "Cabinet Office Order", and the terms set forth in the middle column of the following table which are used in the provisions of that Act set forth in the left-hand column of that table are replaced with the terms set forth in the right-hand column of that table:

２法第二百四十五条第二項の規定において同条第一項の書面による議決権の行使について会社法第三百十一条第三項及び第四項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of Article 311, paragraphs (3) and (4) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 245, paragraph (2) of the Act to the exercise of voting rights in writing set forth in Article 245, paragraph (1) of the Act, the technical replacement of terms pertaining to the relevant provisions of the Companies Act is as in the following table:

第五十八条法第二百四十六条第二項の規定において同条第一項の権利者集会の決議により定められた者について会社法第七百八条の規定を準用する場合においては、同条中「社債権者」とあるのは、「受益証券の権利者」と読み替えるものとする。

Article 58In cases where the provisions of Article 708 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 246, paragraph (2) of the Act to the person specified by a resolution at a Beneficiary Certificate holders meeting as set forth in Article 246, paragraph (2) of the Act, the term "bondholder" in Article 708 of the Companies Act is replaced with "Beneficiary Certificate holders".

第五十九条法第二百四十九条第一項（法第二百五十三条において準用する場合を含む。）の規定において権利者集会又は種類権利者集会について信託法の規定を準用する場合においては、同法の規定中「法務省令」とあるのは、「内閣府令」と読み替えるほか、次の表の上欄に掲げる同法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

Article 59(1)In cases where the provisions of the Trust Act are applied mutatis mutandis pursuant to the provisions of Article 249, paragraph (1) of the Act (including the cases where applied mutatis mutandis pursuant to Article 253 of the Act)to a Beneficiary Certificate holders meeting or a Class Beneficiary Certificate holders meeting, the term "the Ministry of Justice Order" in the Trust Act is replaced with "Cabinet Office Order", and the terms set forth in the middle column of the following table which are used in the provisions of that Act set forth in the left-hand column of that table are replaced with the terms set forth in the right-hand column of that table:

２法第二百四十九条第一項（法第二百五十三条において準用する場合を含む。）の規定において権利者集会又は種類権利者集会について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 249, paragraph (1) of the Act (including the cases where applied mutatis mutandis pursuant to Article 253 of the Act) to a Beneficiary Certificate holders meeting or a Class Beneficiary Certificate holders meeting, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

３法第二百四十九条第二項の規定において同条第一項において準用する会社法第七百三十二条の決議の認可の申立てについて同法第八百六十八条第四項の規定を準用する場合においては、同項中「第七百五条第四項、第七百六条第四項、第七百七条、第七百十一条第三項、第七百十三条、第七百十四条第一項及び第三項、第七百十八条第三項、第七百三十二条、第七百四十条第一項並びに第七百四十一条第一項の規定による裁判」とあるのは、「資産流動化法第二百四十九条第一項において準用する第七百三十二条の決議の認可」と読み替えるものとする。

(3)In cases where the provisions of Article 868, paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 249, paragraph (2) of the Act to a petition for approval of resolutions set forth in Article 732 of the Companies Act as applied mutatis mutandis pursuant to Article 249, paragraph (1) of the Act, the term "a judicial decision under the provisions of Article 705, paragraph (4), Article 706, paragraph (4), Article 707, Article 711, paragraph (3), Article 713, Article 714, paragraphs (1) and (3), Article 718, paragraph (3), Article 732, Article 740, paragraph (1) and Article 741, paragraph (1)" in Article 868, paragraph (4) of the Companies Act is replaced with "approval of resolutions set forth in Article 732 as applied mutatis mutandis pursuant to Article 249, paragraph (1) of the Asset Securitization Act".

第六十条法第二百五十条第三項の規定において書面による決議を行う場合について法第六十三条第一項から第三項までの規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 60In cases where the provisions of Article 63, paragraphs (1) to (3) of the Act are applied mutatis mutandis pursuant to the provisions of Article 250, paragraph (3) of the Act to cases of adopting a resolution in writing, the technical replacement of terms pertaining to the provisions of Article 63, paragraphs (1) to (3) of the Act is as in the following table:

第六十条の二法第二百五十二条第二項の規定において種類権利者集会について信託法第百九条第三項の規定を準用する場合においては、同項中「前条各号」とあるのは、「資産流動化法第二百四十二条第五項において準用する前条各号」と読み替えるものとする。

Article 60-2In cases where the provisions of Article 109, paragraph (3) of the Trust Act are applied mutatis mutandis pursuant to the provisions of Article 252, paragraph (2) of the Act to a Class Beneficiary Certificate holders meeting, the term "items of the preceding Article" in Article 109, paragraph (3) of the Trust Act is replaced with "items of the preceding Article as applied mutatis mutandis pursuant to Article 242, paragraph (5) of the Asset Securitization Act".

第六十一条法第二百五十三条の規定において種類権利者集会について法の規定を準用する場合においては、法の規定（当該規定において準用する信託法及び会社法の規定を含む。以下この条において同じ。）中「法務省令」とあるのは、「内閣府令」と読み替えるほか、次の表の上欄に掲げる法の規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。

Article 61In cases where the provisions of the Act are applied mutatis mutandis pursuant to the provisions of Article 253 of the Act to a Class Beneficiary Certificate holders meeting, the term "the Ministry of Justice Order" in the provisions of the Act (including the provisions of the Trust Act and the Companies Act as applied mutatis mutandis pursuant to the relevant provisions of the Act; hereinafter the same applies in this Article) is replaced with "Cabinet Office Order", and the terms set forth in the middle column of the following table which are used in the provisions of the Act set forth in the left-hand column of that table are replaced with the terms set forth in the right-hand column of that table:

第六十一条の二法第二百五十七条第二項の規定において同条第一項の代表権利者の辞任について信託法第二百六十二条（第五項を除く。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。

Article 61-2In cases where the provisions of Article 262 (excluding paragraph (5)) of the Trust Act are applied mutatis mutandis pursuant to the provisions of Article 257, paragraph (2) of the Act to the resignation of a Representative Beneficiary Certificate holder, the technical replacement of terms pertaining to the relevant provisions of the Trust Act is as in the following table:

第六十二条法第二百五十九条第一項の規定において代表権利者について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 62(1)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 259, paragraph (1) of the Act to a Representative Beneficiary Certificate holder, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

２法第二百五十九条第一項の規定において代表権利者の解任について会社法第七百三十八条の規定を準用する場合においては、同条中「社債権者集会」とあるのは、「権利者集会」と読み替えるものとする。

(2)In cases where the provisions of Article 738 of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 259, paragraph (1) of the Act to the dismissal of a Representative Beneficiary Certificate holder, the term "bondholders' meeting" in Article 738 of the Companies Act is replaced with "Beneficiary Certificate holders meeting".

３法第二百五十九条第二項の規定において同条第一項において準用する会社法第七百七条の特別代理人の選任について同法第八百六十八条第四項の規定を準用する場合においては、同項中「第七百五条第四項、第七百六条第四項、第七百七条、第七百十一条第三項、第七百十三条、第七百十四条第一項及び第三項、第七百十八条第三項、第七百三十二条、第七百四十条第一項並びに第七百四十一条第一項の規定による裁判の申立て」とあるのは、「資産流動化法第二百五十九条第一項において準用する第七百七条の特別代理人の選任」と読み替えるものとする。

(3)In cases where the provisions of Article 868, paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 259, paragraph (2) of the Act to the appointment of a special agent set forth in Article 707 of the Companies Act as applied mutatis mutandis pursuant to Article 259, paragraph (1) of the Act, the term "a petition for a judicial decision under the provisions of Article 705, paragraph (4), Article 706, paragraph (4), Article 707, Article 711, paragraph (3), Article 713, Article 714, paragraphs (1) and (3), Article 718, paragraph (3), Article 732, Article 740, paragraph (1) and Article 741, paragraph (1)" in Article 868, paragraph (4) of the Companies Act is replaced with "the appointment of a special agent set forth in Article 707 as applied mutatis mutandis pursuant to Article 259, paragraph (1) of the Asset Securitization Act".

第六十三条法第二百六十条第五項の規定において特定信託管理者について信託法第四十四条及び第八十五条第四項の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 63(1)In cases where the provisions of Article 44 and Article 85, paragraph (4) of the Trust Act are applied mutatis mutandis pursuant to the provisions of Article 260, paragraph (5) of the Act to a Specified Trust Administrator, the technical replacement of terms pertaining to the relevant provisions of the Trust Act is as in the following table:

２法第二百六十条第五項の規定において特定信託管理者について会社法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

(2)In cases where the provisions of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 260, paragraph (5) of the Act to a Specified Trust Administrator, the technical replacement of terms pertaining to the provisions of the Companies Act is as in the following table:

３法第二百六十条第六項の規定において同条第五項において準用する会社法第七百十三条の特定信託管理者の解任について同法第八百六十八条第四項の規定を準用する場合においては、同項中「第七百五条第四項、第七百六条第四項、第七百七条、第七百十一条第三項、第七百十三条、第七百十四条第一項及び第三項、第七百十八条第三項、第七百三十二条、第七百四十条第一項並びに第七百四十一条第一項の規定による裁判の申立て」とあるのは、「資産流動化法第二百六十条第五項において準用する第七百七条の特別代理人の選任、同項において準用する第七百十一条第三項の特定信託管理者の辞任及び資産流動化法第二百六十条第五項において準用する第七百十三条の特定信託管理者の解任」と読み替えるものとする。

(3)In cases where the provisions of Article 868, paragraph (4) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 260, paragraph (6) of the Act to the dismissal of a Specified Trust Administrator set forth in Article 713 of the Companies Act as applied mutatis mutandis pursuant to Article 260, paragraph (5) of the Act, the term "a petition for a judicial decision under the provisions of Article 705, paragraph (4), Article 706, paragraph (4), Article 707, Article 711, paragraph (3), Article 713, Article 714, paragraphs (1) and (3), Article 718, paragraph (3), Article 732, Article 740, paragraph (1) and Article 741, paragraph (1)" in Article 868, paragraph (4) of the Companies Act is replaced with "the appointment of a special agent set forth in Article 707 as applied mutatis mutandis pursuant to Article 260, paragraph (5) of the Asset Securitization Act, the resignation of a Specified Trust Administrator set forth in Article 711, paragraph (3) as applied mutatis mutandis pursuant to Article 260, paragraph (5) of the Asset Securitization Act, and the dismissal of a Specified Trust Administrator set forth in Article 713 as applied mutatis mutandis pursuant to Article 260, paragraph (5) of the Asset Securitization Act".

第六十四条法第二百六十四条第五項の規定において同条第一項の資料について会社法第四百四十二条第三項の規定を準用する場合においては、同項中「株主」とあるのは「受益証券の権利者」と、「株式会社」とあるのは「受託信託会社等」と読み替えるものとする。

Article 64In cases where the provisions of Article 442, paragraph (3) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 264, paragraph (5) of the Act to the materials set forth in Article 264, paragraph (1) of the Act, in Article 442, paragraph (3) of the Companies Act, the term "shareholders" is replaced with "Beneficiary Certificate holders", and the term "stock company" is replaced with "Fiduciary Trust Company, etc."

第六十五条法第二百六十六条の規定により特定資産の管理又は処分により得られる利益を特定資産とする場合は、当該利益につき課される公租公課を控除するものとする。

Article 65In cases where any profits gained through the administration or disposition of Specified Assets are incorporated into Specified Assets pursuant to the provisions of Article 266 of the Act, taxes and other public charges imposed on such profits are to be excluded.

第六十六条法第二百六十八条第三項の規定において受益証券の権利者の権利の行使に関する利益の供与について会社法第百二十条第二項及び第三項の規定を準用する場合においては、これらの規定中「株式会社が」とあるのは「受託信託会社等が」と、「株式会社は」とあるのは「受託信託会社等は」と、「株式会社又はその子会社」とあるのは「受託信託会社等」と読み替えるものとする。

Article 66In cases where the provisions of Article 120, paragraphs (2) and (3) of the Companies Act are applied mutatis mutandis pursuant to the provisions of Article 268, paragraph (3) of the Act to the giving of benefits on the exercise of the rights of Beneficiary Certificate holders, in the relevant provisions of the Companies Act, the term "Stock Company gives" is replaced with "Fiduciary Trust Company, etc. gives", the term "Stock Company has given" is replaced with "Fiduciary Trust Company, etc. has given", and the term "Stock Company or its Subsidiary" is replaced with "Fiduciary Trust Company, etc."

第六十七条法第二百七十一条第四項（法第二百七十二条第二項において準用する場合を含む。）の規定において法第二百七十一条第一項の受益権の買取りの請求又は法第二百七十二条第一項の承諾の決議を行う種類権利者集会について信託法の規定を準用する場合における同法の規定に係る技術的読替えは、次の表のとおりとする。

Article 67In cases where the provisions of the Trust Act are applied mutatis mutandis pursuant to the provisions of Article 271, paragraph (4) of the Act (including the cases where applied mutatis mutandis pursuant to Article 272, paragraph (2) of the Act) to a demand for the purchase of beneficial interests as set forth in Article 271, paragraph (1) of the Act or a Beneficiary Certificate holders meeting in which a resolution of consent set forth in Article 272, paragraph (1) of the Act is adopted, the technical replacement of terms pertaining to the provisions of the Trust Act is as in the following table:

第六十八条法第二百七十二条第二項の規定において同条第一項の承諾の決議を行う種類権利者集会について法第二百六十九条第三項及び第四項並びに法第二百七十一条（同条第四項において準用する信託法の規定を含む。）の規定を準用する場合におけるこれらの規定に係る技術的読替えは、次の表のとおりとする。

Article 68In cases where the provisions of Article 269, paragraphs (3) and (4) of the Act and Article 271 of the Act (including the provisions of the Trust Act as applied mutatis mutandis pursuant to paragraph (4) of that Article) are applied mutatis mutandis pursuant to the provisions of Article 272, paragraph (2) of the Act to the Class Beneficiary Certificate holders meeting in which the resolution of consent set forth in Article 272, paragraph (1) of the Act is adopted, the technical replacement of terms pertaining to the provisions of Article 269, paragraphs (3) and (4) of the Act and Article 271 of the Act (including the provisions of the Trust Act as applied mutatis mutandis pursuant to paragraph (4) of that Article) is as in the following table:

第六十八条の二法第二百七十四条第五項の規定において同条第二項（同条第三項の規定により適用する場合を含む。）の規定により解任する場合について信託法第二百六十二条（第五項を除く。）の規定を準用する場合における当該規定に係る技術的読替えは、次の表のとおりとする。