Article 1In this Cabinet Office Order, the meanings of the terms set forth in the following items are as prescribed in the respective items:

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 Cabinet Office Order, as referred to in Article 4, paragraph (1), item (v) of the Act, is a Public Offering or Secondary Distribution other than those set forth as follows:

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 the Issuer of Foreign Government Bonds, etc. in any acts concerning the transfer of the Securities (the person is referred to as the "Issuer's Agent" in the following Article).

Article 1-3-2The requirements specified by Cabinet Office Order, 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 the relevant General Solicitation Involving Securities Acquired by a Qualified Institutional Investor should be made as the relevant Secondary Distribution of Securities.

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.

Article 1-5The Securities specified by Cabinet Office Order, 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.

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 set forth in the following to a written application for acknowledgement and must submit them to the Director-General of the Kanto Local Finance Bureau:

(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), (b) and Article 13-2, paragraph (4))) who are listed or recorded in the registry of the holders of the 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 the 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)When the documents set forth in the items of paragraph (1) have not been written in Japanese or English, translations thereof must be attached.

Article 1-7The cases specified by Cabinet Office Order, 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 the Foreign Government Bonds, etc.) conducts a General Solicitation Involving Securities Acquired by a Professional Investor for the Foreign Government Bonds, etc. (limited to those held as of the day prior to when the 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 the relevant day.

Article 1-8The Securities specified by Cabinet Office Order, 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 Order on Definitions under Article 2 of the Financial Instruments and Exchange Act (Ministry of Finance Order No. 14 of 1993; hereinafter referred to as the "Order on Definitions") are the same in accordance with the category of Securities set forth in the those respective items.

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)The following documents must be attached to a Written Notice of Securities.In this case, if the documents are not written in Japanese, translations thereof must be attached:

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

(4)The amount specified by Cabinet Office Order, 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.

Article 3If there are any changes in the content included in the Written Notice of Securities under paragraph (1) of the preceding Article on or after the submission date of the 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 the Written Notice of Securities must submit a written notice of changes including the contents of the changes to the Director-General of the Kanto Local Finance Bureau without delay.

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

Article 4(1)If an Issuer of Foreign Government Bonds, etc. submits a Securities Registration Statement or Foreign Person Statement (meaning a Foreign Company Statement provided in Article 5, paragraph (8) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act) (including documents relating to amendment to these statements) 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 the Issuer in any acts concerning the submission of the notification of the Public Offering or Secondary Distribution.

(2)If an Issuer of Foreign Government Bonds, etc. submits a Shelf Registration Statement or Shelf Registration Supplements (including an Amended Shelf Registration Statement relating to these documents) in relation to Public Offering or Secondary Distribution of Securities, the Issuer must specify a person who has an address in Japan and who has the authority to represent the Issuer in any acts concerning the submission of the Shelf Registration Statement or Shelf Registration Supplements.

(3)If an Issuer of Foreign Government Bonds, etc. set forth 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 the Issuer in any acts concerning the submission of the written application for approval.

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 amended statement 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).

Article 6With regard to a Securities Registration Statement, the cases specified by Cabinet Office Order, 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 set forth in the following items, and the matters specified by Cabinet Office Order, 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 set forth in the following items, in accordance with the category of cases set forth in the respective items:

Article 6-2(1)The period specified by Cabinet Office Order, 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)The Annual Securities Reports as specified by Cabinet Office Order, 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)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 the 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.

Article 6-3(1)If an Issuer of Foreign Government Bonds, etc. who satisfies all of the requirements set forth 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 the Securities Registration Statement in accordance with Form 2-3, pursuant to that paragraph.

(2)The period specified by Cabinet Office Order, 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)The Annual Securities Reports specified by Cabinet Office Order, 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)The criteria specified by Cabinet Office Order, 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.

Article 7(1)The documents specified by Cabinet Office Order as documents that should be attached to a Securities Registration Statement (those documents are referred to as the "Attached Documents" in the following Article) pursuant to the provisions of Article 5, paragraph (13) of the Act as applied mutatis mutandis pursuant to Article 27 of the Act are the documents set forth in the respective items in accordance with the category of Securities Registration Statement set forth in the respective items.In this case, if the documents set forth in item (i), (b) through (d) (including the cases where they are cited in item (ii)) cannot be attached to the Securities Registration Statement, the documents may be attached to the amended statement prescribed in Article 7 of the Act as applied mutatis mutandis pursuant to Article 27 of the Act and submitted:

(2)When the documents set forth in the items of the preceding paragraph are not written in Japanese, translations thereof must be attached.

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

Article 8-2The Secondary Distribution of Securities specified by Cabinet Office Order, 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 set forth in the following items; provided, however, that this does not apply if, with regard to the Secondary Distribution of Securities, a Stabilizing Transaction prescribed in Article 20, paragraph (1) of the Order is conducted:

Article 9The matters specified by Cabinet Office Order, referred to in Article 13, paragraph (2), item (i), (a), 1. as applied mutatis mutandis pursuant to Article 27 of the Act, are the matters set forth in Part I and Part II of Form 2, the matters set forth in Part I through Part III of Form 2-2, and the matters set forth 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.

Article 10(1)The matters specified by Cabinet Office Order, referred to in Article 13, paragraph (2), item (i), (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 set forth in the respective items:

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

Article 11(1)The matters specified by Cabinet Office Order, referred to in Article 13, paragraph (2), item (i), (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 set forth in the respective items:

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

Article 11-2(1)The methods specified by Cabinet Office Order, 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)With regard to the method whereby the relevant matters are made available for inspection via a telecommunications line set forth 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 the Securities therethrough ends.

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.

Article 11-4(1)The documents specified by Cabinet Office Order, 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 (those documents are referred to as "Attached Documents" in the following Article), are the following documents:

(2)The documents set forth 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)When the documents set forth in the items of paragraph (1) and the items of the preceding paragraph are not written in Japanese, translations thereof in Japanese must be attached; provided, however, that in the case where a person set forth in Article 6-2, paragraph (2), item (ii) submits a Shelf Registration Statement, and the documents set forth in the items of paragraph (1) and the items of the preceding paragraph have not been written in Japanese or English, translations thereof in Japanese or English must be attached.

Article 11-5(1)With regard to a Shelf Registration Statement and the Attached Documents thereof that have been submitted, the circumstances specified by Cabinet Office Order 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 set forth in the following items:

(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)The matters specified by Cabinet Office Order as those included 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 set forth in the following items:

Article 11-6The period specified by Cabinet Office Order, 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.

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.

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 those Securities must prepare three copies of the Shelf Registration Supplement for each Public Offering or Secondary Distribution of the Securities in accordance with Form 9, and must submit them to the Director-General of the Kanto Local Finance Bureau.

Article 11-9The Public Offering or the Secondary Distribution of Securities specified by Cabinet Office Order, 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 set forth in the items of Article 1-2.

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)The documents set forth 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 the documents are not written in Japanese, translations thereof must be attached:

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

Article 11-11(1)The documents specified by Cabinet Office Order, 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)When the documents set forth in the items of the preceding paragraph are not written in Japanese, translations thereof in Japanese must be attached; provided, however, that in the case where a person set forth in Article 6-2, paragraph (2), item (ii) submits a Shelf Registration Supplements, and the documents set forth in the items of the preceding paragraph have not been written in Japanese or English, translations thereof in Japanese or English must be attached.

Article 11-12(1)The matters specified by Cabinet Office Order, referred to in the main clause of Article 13, paragraph (2) of the Act as applied mutatis mutandis pursuant to Article 23-12, paragraph (2) of the Act following the deemed replacement of terms 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 set forth in the respective items:

(2)Among the matters set forth in the items of the preceding paragraph, those with regard to item (i), (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), (a) of that paragraph must be stated following the reference information in the Prospectus set forth in the items of that paragraph, and other matters must be indicated on the front page or in some other conspicuous location in the Prospectus.

Article 11-13(1)The matters specified by Cabinet Office Order, 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 set forth in the respective items:

(2)The cases specified by Cabinet Office Order, 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 the Exclusive Solicitation to Qualified Institutional Investors and the total issue value or transfer value of the Same Class of Securities as the Securities for which an Exclusive Solicitation to Qualified Institutional Investors (excluding the solicitation implemented by another person) was implemented within one month prior to the day on which the Exclusive Solicitation to Qualified Institutional Investors is to be implemented is less than 100 million yen.

Article 11-13-2(1)A person who performs the acts set forth 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 set forth in the following items or the items of paragraph (3) in accordance with the category of cases set forth in each of the items of the following paragraph, by the methods specified in the respective items:

(2)The matters specified by Cabinet Office Order, 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)The matters specified by Cabinet Office Order, 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:

Article 11-14(1)The matters specified by Cabinet Office Order, 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 set forth in the respective items:

(2)The cases specified by Cabinet Office Order, 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 the Solicitation to a Small Number of Investors and the total issue value or transfer value of the Same Class of Securities as the Securities for which a Solicitation to a Small Number of Investors (excluding the solicitation implemented by another person) was implemented within one month prior to the day on which the Solicitation to a Small Number of Investors is to be implemented is less than 100 million yen.

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 set forth in the respective items, and must submit these copies to the Director-General of the Kanto Local Finance Bureau:

Article 13(1)If an Issuer of Foreign Government Bonds, etc. who is an Issuer of the Securities set forth 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 including the following matters to the Director-General of the Kanto Local Finance Bureau:

(2)The provisions of Article 4, paragraph (3) apply mutatis mutandis if an Issuer of Foreign Government Bonds, etc. submits the written application for approval set forth in the preceding paragraph.

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

(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 the 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 the application was filed (if the 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 the application disappear or change.

(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 including the matters set forth 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 including the matters set forth in item (ii) has the same content as one that has been submitted within five years before the submission of the relevant document, the submission of the relevant document may be omitted:

(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 the approval from then on.

(7)When the documents set forth in the items of paragraph (3) or the documents including matters set forth in the items of paragraph (5) are not written in Japanese, translations thereof must be attached.

Article 13-2(1)The provisions of Article 4, paragraph (3) 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)The documents specified by Cabinet Office Order, referred to in Article 4, paragraph (1) of the Order, are the documents set forth in the following items:

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

(4)The number prescribed in the preceding paragraph is to be calculated based on the number of persons (excluding Non-Residents) who are listed or recorded 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 the Foreign Government Bonds, etc. as of the time of filing the application or 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)The period specified by Cabinet Office Order, referred to in Article 4, paragraph (3) of the Order, is four years, and the documents specified by Cabinet Office Order, 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)When the documents set forth in paragraph (2) or the preceding paragraph have not been written in Japanese, translations thereof must be attached.

Article 13-3The cases specified by Cabinet Office Order, 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 set forth in item (iii) of that paragraph.

Article 14(1)The documents specified by Cabinet Office Order 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 the 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)When the documents set forth in the items of the preceding paragraph are not written in Japanese, translations thereof must be attached.

Article 14-2(1)The cases specified by Cabinet Office Order, 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 an 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 (that document is referred to as a "foreign person 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)The persons specified by Cabinet Office Order, 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:

Article 14-3(1)A Reporting Foreign Person who intends to submit a foreign person 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 person 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)The matters specified by Cabinet Office Order as necessary and appropriate for the public interest or the protection of investors from among the matters included in a foreign person 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 set forth in the respective items:

(3)The matters specified by Cabinet Office Order as necessary and appropriate for the public interest or the protection of investors among the matters that are not included in a foreign person 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 included in an Annual Securities Report prepared in accordance with the forms set forth in items of the preceding paragraph but which have not been included in the foreign person report, entries, in Japanese, including the matters that should be included in the items set forth in the respective items of the preceding paragraph.

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

Article 14-4(1)If a Reporting Foreign Person who intends to submit a foreign person 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 including the following matters to the Director-General of the Kanto Local Finance Bureau:

(2)The provisions of Article 4, paragraph (3) apply mutatis mutandis to the cases where a Reporting Foreign Person submits a written application for approval as prescribed in the preceding paragraph.

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

(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 person 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 person 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 person report for each Fiscal Year, etc. in the period that runs from the Fiscal Year, etc. which includes the date on which the application was filed (if the date is a day within four months after the commencement of the Fiscal Year, etc. (if the Reporting Foreign Person has obtained the relevant approval in relation to the submission of the foreign person 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 the 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 the application disappear or change.

(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 including 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 including the matters set forth in item (ii) has the same content as one that has been submitted within five years before the submission of the relevant document, the submission of the relevant document may be omitted:

(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 the approval from then on.

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

Article 14-5The cases specified by Cabinet Office Order, 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 an 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 (that document is referred to as a "foreign person 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.

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 person amendment report.

(2)The other documents specified by Cabinet Office Order, 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 included and written in Japanese:

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:

Article 15-2The cases specified by Cabinet Office Order, 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 (that document is referred to as a "foreign person semiannual securities 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.

Article 15-3(1)A Reporting Foreign Person who intends to submit a foreign person semiannual securities 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 person semiannual securities 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)The matters specified by Cabinet Office Order as necessary and appropriate for the public interest or the protection of investors among the matters included in a foreign person semiannual securities 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 included in the following items, from among the items in Form 5:

(3)The matters specified by Cabinet Office Order as necessary and appropriate for the public interest or the protection of investors among the matters that are not included in a foreign person semiannual securities 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 included in a Semiannual Securities Report prepared in accordance with Form 5 but which have not been included in the foreign person semiannual securities report, entries of the matters that should be included in the items set forth in each of the items of the preceding paragraph, written in Japanese.

(4)The other matters specified by Cabinet Office Order, 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:

Article 15-4The cases specified by Cabinet Office Order, 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 an 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 (that document is referred to as a "foreign person 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.

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 person semiannual amendment report.

(2)The other documents specified by Cabinet Office Order, 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 included and written in Japanese:

Article 16The cases specified by Cabinet Office Order 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 including the following matters, and must submit them to the Director-General of the Kanto Local Finance Bureau:

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.

Article 17(1)The documents set forth 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.

(2)Notwithstanding the provisions of the preceding paragraph, if an owner of Securities relating to the Secondary Distribution of Securities included in the documents set forth in Article 25, paragraph (1), items (i) to (iii) of the Act is an individual, the Director-General of the Kanto Local Finance Bureau must refrain from making available for public inspection the portion of the address of the owner excluding the individual's municipality (including a special ward, and meaning a ward or administratively consolidated ward of the cities in the case of a designated city under Article 252-19, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947); the same applies in paragraph (2) of the following Article); provided, however, that this does not apply to the case where the person who submitted those documents made a notification to the Director-General of the Kanto Local Finance Bureau that the relevant portion of the owner's address is to be made available for public inspection.

Article 18Financial Instruments Exchanges and Authorized Financial Instruments Firms Associations must make copies of the documents set forth 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.

Article 18-2(1)The cases specified by Cabinet Office Order, referred to in Article 27-30-9, paragraph (1) of the Act, are the cases where a person who intends to provide the matters included in a Prospectus prescribed in that paragraph (hereinafter simply referred to as a "Prospectus" in this Article) (hereinafter the person is referred to as the "Prospectus Provider" in this Article), has indicated in advance the type and contents of the means set forth 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)The means specified by Cabinet Office Order, referred to in Article 27-30-9, paragraph (1) of the Act, are the following means:

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

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

(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 matters included in a Prospectus by electronic or magnetic means, a Prospectus Provider who had obtained consent under paragraph (1) must not provide those matters to the Prospectus Recipient by electronic or magnetic means or by telephone or any other means; provided, however, that this does not apply if the Prospectus Recipient gives consent under the same paragraph again.

Article 18-3(1)The cases specified by Cabinet Office Order, 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 included in the document prescribed in 27-30-9, paragraph (2) of the Act (hereinafter referred to as the " matters included in the document" in this Article) (hereinafter the person is referred to as the "Document Deliverer" in this Article) has indicated in advance the type and contents of the methods set forth 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 the documents (hereinafter the 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)The means specified by Cabinet Office Order referred to in Article 27-30-9, paragraph (1) as applied mutatis mutandis pursuant to paragraph (2) of that Article are the following methods:

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

(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 matters included in the document by electronic or magnetic means, a Document Deliverer who had obtained consent under paragraph (1) must not provide those matters to the Document Recipient by electronic or magnetic means or by telephone or any other means; provided, however, that this does not apply if the Document Recipient gives consent under the same paragraph again.