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

Article 2The other Securities specified by Cabinet Office Order, prescribed in Article 6, paragraph (1) of the Order, are the following Securities:

Article 2-2The acts specified by Cabinet Office Order, prescribed in Article 6, paragraph (3), item (iii) of the Order, are the acquisition of corporate bond certificates (limited to the acquisition in which the right to have the corporate bond certificates redeemed through Share Certificates, etc. whose issuer is other than that of the relevant corporate bond certificates (limited to the right which enable the person acquiring the corporate bond certificates to have the issuer of the corporate bond certificates redeem them by the relevant Share Certificates, etc.) as the right pertaining to the relevant corporate bond certificates is acquired).

Article 2-2-2Share options specified by Cabinet Office Order as those which would not hinder the protection of investors even if acquired by way other than a Tender Offer by ensuring the exercise of the share options as prescribed in the proviso to Article 27-2, paragraph (1) of the Act are share options which satisfy all of the following requirements:

Article 2-3(1)The cases specified by Cabinet Office Order, prescribed in Article 6-2, paragraph (1), item (v) of the Order, are the cases other than those in which a corporation, etc. has been in the position of holding shares or equity pertaining to the voting rights exceeding fifty percent of the number of the voting rights held by all the shareholders, etc., (meaning voting rights held by all the shareholders, etc. as prescribed in Article 4-4, paragraph (1), item (i) of the Order; the same applies hereinafter) in a corporation, etc. who is to conduct the specified purchase, etc., (meaning the specified purchase, etc. as prescribed in Article 6-2, paragraph (1), item (iv) of the Order; the same applies hereinafter) for a continuous period of one year up to the date on which the specified purchase, etc. is to be conducted (excluding the case where the specified purchase, etc. is a Purchase, etc. of Share Certificates, etc. which fall under any of the categories of Securities set forth as follows, conducted by the Issuer of those Share Certificates, etc.):

(2)The voting rights under the preceding paragraph (excluding the voting rights held by all the shareholders, etc.) include voting rights pertaining to shares or equity that may not be asserted against the Issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Book-Entry of Company Bonds, Shares, etc. (Act No. 75 of 2001) (including cases where those provisions are applied mutatis mutandis pursuant to Article 228, paragraph (1), Article 235, paragraph (1), Article 239, paragraph (1) and Article 276 (limited to the part pertaining to item (ii)) of the Act on Book-Entry of Company Bonds, Shares, etc.).

Article 2-4(1)The parent corporation, etc. and any other person specified by Cabinet Office Order, prescribed in Article 6-2, paragraph (1), item (vi) of the Order, are those set forth in the following items:

(2)The other persons specified by Cabinet Office Order, prescribed in Article 6-2, paragraph (1), item (vi) of the Order, are any persons other than those who fall under the category of persons set forth in the items of the preceding paragraph for a continuous period of one year up to the date on which the specified purchase, etc. is to be conducted (excluding the case where the specified purchase, etc. is the purchasing, etc. of Share Certificates, etc. which falls under any of the Securities set forth in the items of paragraph (1) of the preceding Article, and the person is the Issuer of those Share Certificates, etc.).

Article 2-5(1)The cases specified by Cabinet Office Order as being a case where the number of holders of Share Certificates, etc., prescribed in Article 6-2, paragraph (1), item (vii) of the Order, is small are cases where the number of the holders of Share Certificates, etc. is less than 25.

(2)The case specified by Cabinet Office Order as being a case where all the holders, prescribed in Article 6-2, paragraph (1), item (vii) of the Order, have given consent is the cases specified in the following items according to the following categories:

(3)Holders of the Share Certificates, etc. (hereinafter referred to as "holders" in this Article) may provide the matters to be included in the document pursuant to the provisions of the preceding paragraph (hereinafter referred to as "matters to be included" in this paragraph) by the following methods using an Electronic Data Processing System or other methods of provision by using information and communications technology (collectively referred to as the "electronic or magnetic means" in item (i), (b)) in lieu of submitting a document under the main clause of item (i) of the preceding paragraph and (b) of that item or item (ii) of that paragraph.In this case, the holders are deemed to have submitted the document:

(4)The methods set forth in the items of the preceding paragraph must be those that enable the holders to prepare the documents by outputting the records in the file.

(5)The term "Electronic Data Processing System" as used in paragraph (3) means an electronic data processing system that links the computers used by holders and the computer used by a person who is to conduct the specified purchase, etc. via a telecommunications line.

Article 2-6The case specified by Cabinet Office Order, prescribed in Article 6-2, paragraph (1), item (xiii) of the Order, is any of the following cases:

Article 3(1)The persons set forth in Article 27-2, paragraph (7), item (i) of the Act specified by Cabinet Office Order, prescribed in the proviso to paragraph (1) of that Article, are those who have, for a continuous period of one year up to the date on which the Purchase, etc. of the Share Certificates, etc. is to be conducted, had the relationship prescribed in Article 27-2, paragraph (7), item (i) of the Act with the person who is to conduct the Purchase, etc. of Share Certificates, etc. (excluding the case where the person is the Issuer of the Share Certificates, etc., and the Share Certificates, etc. fall under any of the Securities set forth in the items of Article 2-3, paragraph (1)).

(2)The persons specified by Cabinet Office Order, prescribed in Article 27-2, paragraph (1), item (i) of the Act, are those whose number of voting rights pertaining to the Share Certificates, etc. (meaning the number of voting rights pertaining to shares calculated by the methods prescribed in Article 8, paragraphs (1) and (2) for Share Certificates, and the number of voting rights prescribed in Article 8, paragraphs (3) and (4) for others; the same applies hereinafter) which are held (including the cases specified in Article 7, paragraph (1) of the Order; the same applies hereinafter) by those persons (referred to as "small lot holders" in item (i)) is not more than the number specified in the following items according to the following category of Share Certificates, etc.:

(3)The persons specified by Cabinet Office Order, prescribed in Article 6-2, paragraph (3) of the Order, are those who have, for a continuous period of one year up to the date on which the Purchase, etc. of the Share Certificates, etc. is to be conducted, had the relationship prescribed in Article 27-2, paragraph (7), item (i) of the Act with the person who is to conduct the Purchase, etc. of Share Certificates, etc.

Article 3-2(1)The matters specified by Cabinet Office Order, prescribed in Article 6-2, paragraph (2), item (ii), (a) of the Order, are quantity, whether the transaction is a sale or purchase, and the time of the offer, in the case of Securities subject to an offer for sale or purchase; or, quantity and the date and time of formation of a sale and purchase, in the case of Securities subject to purchase and sale.

(2)The method specified by Cabinet Office Order, prescribed in Article 6-2, paragraph (2), item (ii), (b) of the Order, is the method that a limit price presented by a customer is used if it matches the limit price presented by the other customer who is the counterparty to the transactions.

Article 4The other case specified by Cabinet Office Order, prescribed in Article 7, paragraph (1), item (vi) of the Order, is the case where the person has acquired the corporate bond certificates prescribed in Article 2-2.

Article 4-2(1)The calculation of proportion made pursuant to the provisions of Cabinet Office Order, prescribed in Article 7, paragraph (3) of the Order, is to be made by dividing the number set forth in item (i) by the number set forth in item (ii):

(2)The calculation of the proportion made pursuant to the provisions of Cabinet Office Order, prescribed in Article 7, paragraph (4) of the Order, is to be made by dividing the number set forth in item (i) by the number set forth in item (ii):

(3)The calculation of the proportion made pursuant to the provisions of Cabinet Office Order, prescribed in Article 7, paragraph (6) of the Order, is to be made by dividing the number set forth in item (i) by the number set forth in item (ii):

Article 5(1)The matters specified by Cabinet Office Order, prescribed in Article 8, paragraph (5), item (i) of the Order, are the following matters:

(2)The matters set forth in the preceding paragraph must be included on Form 1.

(3)The Share Certificates, etc. specified by Cabinet Office Order as those which do not hinder the public interest or protection of investors, prescribed in Article 8, paragraph (5), item (iii) of the Order, are the following Share Certificates, etc.:

(4)The provisions of Article 2-5, paragraphs (3) to (5) apply mutatis mutandis to the document to be submitted pursuant to the provisions of item (ii) of the preceding paragraph.

(5)The solicitation of applications for Purchase, etc. or Sales, etc. under Article 8, paragraph (5), item (iii) of the Order must be made by the same Tender Offer.

(6)The case specified by Cabinet Office Order, prescribed in Article 8, paragraph (6) of the Order, is a case where the Tender Offeror has indicated in advance the type and contents of the methods set forth in the items of the following paragraph (hereinafter referred to as "electronic or magnetic means" in this Article) to the Tendering Shareholder, etc. pursuant to the provisions of paragraph (10) and obtained consent therefrom in writing or by electronic or magnetic means.

(7)The method specified by Cabinet Office Order, prescribed in Article 8, paragraph (6) of the Order, is any of the following methods:

(8)The methods set forth in the items of the preceding paragraph must be those that enable the Tendering Shareholder, etc. to prepare the documents by outputting the records in the file.

(9)The term "Electronic Data Processing System" as used to in paragraph (7), item (i) means an electronic data processing system that links the computer used by a Tender Offeror and the computer used by a Tendering Shareholder, etc. via a telecommunications line.

(10)The type and contents of the methods to be indicated pursuant to the provisions of paragraph (6) are the following matters:

(11)When the Tendering Shareholder, etc. states, in writing or by electronic or magnetic means, to the effect that the Tendering Shareholder, etc. does not receive the provision of the matters electronic or magnetic means, a Tender Offeror who had obtained the consent prescribed in paragraph (6) must not provide the matters to be included in the written notice to the Tendering Shareholder, etc. by electronic or magnetic means; provided, however, that this does not apply to cases where the Tendering Shareholder, etc. gives the consent prescribed in that paragraph again.

Article 6The ownership ratio of share certificates, etc. prescribed in Article 27-2, paragraph (8) of the Act is to be calculated by any of the following methods:

Article 7(1)The Share Certificates, etc. specified by Cabinet Office Order by taking into consideration of the manner of holding or any other circumstances, prescribed in Article 27-2, paragraph (8), item (i) of the Act, is any of the following Share Certificates, etc.:

(2)The voting rights under item (ix) of the preceding paragraph include voting rights pertaining to share certificates, etc. that may not be asserted against the Issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Book-Entry of Company Bonds, Shares, etc. (including cases where those provisions are applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act on Book-Entry of Company Bonds, Shares, etc.), Article 181, paragraph (1) or Article 182, paragraph (1) (including cases where those provisions are applied mutatis mutandis pursuant to Article 247-3, paragraph (1) of the Act on Book-Entry of Company Bonds, Shares, etc.), Article 212, paragraph (1) or Article 213, paragraph (1) of the Act on Book-Entry of Company Bonds, Shares, etc.

Article 8(1)The number of voting rights represented by shares calculated pursuant to the provisions of Cabinet Office Order, prescribed in Article 27-2, paragraph (8), item (i) of the Act, is the number specified in the following items according to the category of shares set forth in the respective items:

(2)In calculating the number of voting rights pursuant to the provisions of item (ii) of the preceding paragraph, when the number of the delivered Share Certificates, etc. is determined based on the market value or other indicators on any one day after the date of Purchase, etc. or acquisition of newly issued share certificates, etc. (meaning the acquisition of newly issued share certificates, etc. as prescribed in Article 27-2, paragraph (1), item (iv) of the Act; hereinafter the same applies in this paragraph), the number of delivered Share Certificates, etc. is the number calculated by deeming that the delivery has been made on either of the two days up to the date on which the Purchase, etc. or acquisition of newly issued share certificates, etc. is intended to be conducted.

(3)The number of voting rights specified by Cabinet Office Order, prescribed in Article 27-2, paragraph (8), item (i) of the Act, is any of the following numbers:

(4)The provisions of paragraph (1) and paragraph (2) apply mutatis mutandis to the numbers set forth in the items of the preceding paragraph.

(5)The number of voting rights in the preceding paragraphs includes voting rights pertaining to Share Certificates, etc. that may not be asserted against the Issuer pursuant to the provisions of Article 147, paragraph (1) or Article 148, paragraph (1) of the Act on Book-Entry of Company Bonds, Shares, etc. (including cases where those provisions are applied mutatis mutandis pursuant to Article 228, paragraph (1) of the Act on Book-Entry of Company Bonds, Shares, etc.), Article 181, paragraph (1) or Article 182, paragraph (1) (including cases where those provisions are applied mutatis mutandis pursuant to Article 247-3, paragraph (1) of the Act on Book-Entry of Company Bonds, Shares, etc.), Article 212, paragraph (1) or Article 213, paragraph (1) of the Act on Book-Entry of Bonds, etc.

Article 9(1)The provisions of Article 1 of the Cabinet Office Order on Special Provisions for Procedures by Use of Electronic Data Processing System for Disclosure (Cabinet Office Order No. 45 of 2002; hereinafter referred to as the "Order on Electronic Procedures" in this paragraph) apply mutatis mutandis to a person who gives public notice under Article 27-3, paragraph (1) of the Act by way of electronic public notice (meaning an electronic public notice as prescribed in Article 9-3, paragraph (1), item (i) of the Order; the same applies hereinafter) and the provisions of Article 2 of the Order on Electronic Procedures apply mutatis mutandis to a person who gives a public notice under Article 27-3, paragraph (1) of the Act by way of electronic public notice.In this case, the phrase "must input the matters to be included in the written documents in a case where an Electronic Disclosure Procedure or Discretionary Electronic Disclosure Procedure is carried out in writing with an input-output device (meaning input-output device referred to in Article 14-10, paragraph (1) of the Order; the same applies hereinafter) used by the person who carries outs the Electronic Disclosure Procedures or Discretionary Electronic Disclosure Procedure, based on a method by which the input-output device and the computer referred to in Article 27-30-2 of the Act can be connected over a telecommunications line by inputting an identification number and security number, and by which input can be performed from the input-output device; provided, however, that among those matters, the signature and seal may be omitted" in Article 1 of the Order on Electronic Procedures is deemed to be replaced with "must input the matters to be included in the written documents in a case where an Electronic Disclosure Procedure or Discretionary Electronic Disclosure Procedure is carried out in writing with an input-output device (meaning input-output device referred to in Article 14-10, paragraph (1) of the Order; the same applies hereinafter) used by the person who carries outs the Electronic Disclosure Procedures or Discretionary Electronic Disclosure Procedure, based on a method by which the input-output device and the computer referred to in Article 27-30-2 of the Act can be connected over a telecommunications line by inputting an identification number and security number, and by which input can be performed from the input-output device"; the phrase "must submit a document prepared using Form 1 (limited to that including the number obtained by connecting the input-output device used by the person making the notification and the computer referred to in Article 27-30-2 of the Act over a telecommunications line and by inputting matters to be included in Form 1 and other matters; hereinafter referred to as 'Electronic Disclosure System Notice') to the Director-General of the Fukuoka Local Finance Branch Bureau to whom the notification is to be submitted in a case where the Electronic Disclosure Procedure or Discretionary Electronic Disclosure Procedure is carried out in writing. (hereinafter referred to as 'Director-General of the Local Finance Bureau, etc.')" in Article 2, paragraph (1) of the Order on Electronic Procedures is deemed to be replaced with "must submit a document prepared using Form 7 (limited to that including the number obtained by connecting the input-output device used by the person making the notification and the computer referred to in Article 27-30-2 of the Act over a telecommunications line and by inputting matters to be included in Form 7 and other matters; hereinafter referred to as 'Written Notice of Electronic Public Notice') to the Director-General of the Fukuoka Local Finance Branch Bureau to whom Tender Offer Statement is to be submitted (hereinafter referred to as 'Director-General of the Local Finance Bureau, etc.'); provided, however, that this does not apply to cases where the notification under Article 2, paragraph (1) of the Cabinet Office Order on Special Provisions for Procedures by Use of Electronic Data Processing System for Disclosure (including cases where it is applied mutatis mutandis pursuant to Article 17-5, paragraph (1) of the Cabinet Office Order on Disclosure of Corporate Affairs (Ministry of Finance Order No. 5 of 1973), Article 27-5, paragraph (1) of the Cabinet Office Order on Disclosure of Information on Regulated Securities (Ministry of Finance Order No. 22 of 1993), and Article 3, paragraph (1) of the Cabinet Office Order on Disclosure Required for Tender Offer for Listed Share Certificates by Issuers (Ministry of Finance Order No. 95 of 1994)) has been already given"; the term "Electronic Disclosure System Notice" in Article 2, paragraph (2) of the Order on Electronic Procedures is deemed to be replaced with "Written Notice of Electronic Public Notice"; the phrase "Electronic Disclosure Procedure or Discretionary Electronic Disclosure Procedure" in that paragraph is deemed to be replaced with "electronic public notice"; and the term "Electronic Disclosure System Notice" in paragraph (3) to paragraph (5) of that Article is deemed to be replaced with "Written Notice of Electronic Public Notice".

(2)When a Public Notice of the Commencement of a Tender Offer is given by publication in a daily newspaper pursuant to the provisions of Article 9-3, paragraph (1), item (ii) of the Order, the public notice must be given by publication in daily newspapers including two or more of the following daily newspapers; provided, however, that in case of a publication in a daily newspaper that publishes matters on current affairs nationwide, the public notice may be given by the publication in one or more daily newspapers:

(3)The public notice prescribed in the main clause of Article 9-3, paragraph (1) of the Order (excluding Article 27-3, paragraph (1) of the Act) must be given by way of an electronic public notice when the Public Notice of the Commencement of a Tender Offer pertaining to the public notice is given by way of an electronic public notice and must be given by publication in daily newspapers which published the public notice when the Public Notice of the Commencement of a Tender Offer pertaining to the public notice is given by publication in daily newspapers; provided, however, that this does not apply to cases where the public notice is given pursuant to the provisions of Article 4-2-4, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 9-3, paragraph (5) of the Order.

Article 9-2In a case of giving public notice in daily newspapers pursuant to the provisions of Article 9-3, paragraph (3) of the Order, the public notice must be given by publishing to the effect that the public notice has been given, the Internet Address for Electronic Public Notices, and any other necessary matters in a daily newspaper that publishes matters on current affairs nationwide.

Article 9-3(1)A person who intends to obtain the approval under Article 4-2-4, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 9-3, paragraph (5) of the Order must submit a document containing the following matters to the Director-General of the Kanto Local Finance Bureau:

(2)The method specified by Cabinet Office Order, prescribed in Article 4-2-4, paragraph (3) of the Order as applied mutatis mutandis pursuant to Article 9-3, paragraph (5) of the Order, is set forth as follows:

Article 9-4In cases of giving the public notice on the details of the interruption of a public notice pursuant to the provisions of Article 4-2-4, paragraph (4), item (iii) of the Order as applied mutatis mutandis pursuant to Article 9-3, paragraph (5) of the Order, public notice of the following matters are given in the public notice in which the interruption occurred:

Article 9-5(1)The public notice under Article 27-7, paragraphs (1) and (2) of the Act (including cases where it is applied mutatis mutandis pursuant to Article 27-8, paragraph (12) of the Act), Article 27-8, paragraph (8) of the Act, and Article 27-10, paragraphs (5) and (6) of the Act (hereinafter referred to as "public notice of amendment, etc. to a public notice of the commencement of a tender offer" in this Article) must be given by way of an electronic public notice when the Public Notice of the Commencement of a Tender Offer or the public notice of request for period extension (meaning a public notice of request for period extension prescribed in Article 27-10, paragraph (5) of the Act) pertaining to the public notice is to be given by way of an electronic public notice and must be given by publication in the daily newspapers that published the public notice when the public notice must be given by publication in daily newspapers.

(2)A person who gives a public notice of amendment, etc. to a public notice of the commencement of a tender offer by way of an electronic public notice must, without delay after giving the public notice, publish the following matters in daily newspapers that publish matters on current affairs nationwide:

(3)If a person who gives a public notice of amendment, etc. to a public notice of the commencement of a tender offer is unable to give the public notice by way of an electronic public notice due to a fault in the telecommunications line or any other cause, then the person must submit a document containing the matters set forth in the items of Article 9-3, paragraph (1) to the Director-General of the Kanto Local Finance Bureau.

(4)A person who gives a public notice of amendment, etc. to a public notice of the commencement of a tender offer by way of an electronic public notice must continue to give the electronic public notice until the last day of the Tender Offer Period.

(5)Notwithstanding the provisions of the preceding paragraph, if an interruption of a public notice (meaning that the information that was being made available to many and unspecified persons is no longer being made available or that the information has been altered after having been made available to many and unspecified persons; hereinafter the same applies in this paragraph) occurs during the period in which public notice by way of an electronic public notice is to be given pursuant to the provisions of that paragraph (the period is referred to as the "public notice period" in item (ii)), if all of the following conditions are met, the interruption of a public notice does not affect the validity of the public notice:

Article 9-6The number of shares specified by Cabinet Office Order, prescribed in Article 27-3, paragraph (1) of the Act, is any of the following numbers:

Article 10The matters specified by Cabinet Office Order, prescribed in Article 27-3, paragraph (1) of the Act, are the following matters:

Article 11When a Tender Offeror who is a non-resident (meaning a non-resident as prescribed in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949); the same applies hereinafter) submits the Tender Offer Statement pursuant to the provisions of Article 27-3, paragraph (2) of the Act, the Tender Offeror must appoint a person who has an address or office in Japan and who has the authority to represent the Tender Offeror for any acts concerning the submission of documents pertaining to the Tender Offer.

Article 12The Tender Offeror who is to submit a Tender Offer Statement pursuant to the provisions of Article 27-3, paragraph (2) of the Act must prepare three copies of the Tender Offer Statement using Form 2 and must submit them to the Director-General of the Kanto Local Finance Bureau.

Article 13(1)The documents specified as those to be attached thereto by Cabinet Office Order, prescribed in Article 27-3, paragraph (2) of the Act, are the following documents:

(2)When the documents set forth in the preceding paragraph have not been written in Japanese, a translation thereof must be attached.

Article 14The days specified by Cabinet Office Order, prescribed in the proviso to Article 27-3, paragraph (2) of the Act, are any of the following days:

Article 15The acts specified by Cabinet Office Order prescribed in Article 27-3, paragraph (3) of the Act, Article 27-4, paragraphs (1) and (2) of the Act, and Article 27-8, paragraph (7) of the Act are any of the following acts:

Article 16When sending a copy of a Tender Offer Statement (including amended statements thereto) pursuant to the provisions of Article 27-3, paragraph (4) of the Act (including cases where it is applied mutatis mutandis pursuant to Article 27-8, paragraph (6) of the Act), it is to be sent after deleting the matters which are not made available for public inspection pursuant to the provisions of Article 33, paragraph (4) and the attached documents from the copy of the Tender Offer Statement.

Article 17The matters specified by Cabinet Office Order as part of the matters to be included and documents to be attached thereto which may be omitted, prescribed in Article 27-4, paragraph (3) of the Act, are the following matters when the issuer of Securities which are the consideration of the Purchase, etc. is a Tender Offeror:

Article 18When the person set forth in Article 27-2, paragraph (7), item (i) of the Act (excluding those falling under the person set forth in item (ii) of that paragraph) intends to make the notification prescribed Article 27-5, item (ii) of the Act (including cases where it is applied mutatis mutandis pursuant to Article 27-8, paragraph (10) of the Act), the person must prepare a written notification using Form 3 and must submit it to the Director-General of the Kanto Local Finance Bureau.

Article 19(1)The standards specified by Cabinet Office Order, prescribed in Article 27-6, paragraph (1), item (i) of the Act, are the method of calculation by setting the price obtained by multiplying the Price for Purchase, etc. prior to the change under the provisions of paragraph (2) of that Article by the rate calculated by using the formula specified in the following items according to the categories set forth in the respective items, as the minimum amount:

(2)The matters specified by Cabinet Office Order, prescribed in Article 27-6, paragraph (2) of the Act, are the following matters:

Article 20In giving a public announcement pursuant to the provisions of Article 27-6, paragraph (3) of the Act, 27-7, paragraphs (1) and (2) of the Act (including cases where it is applied mutatis mutandis pursuant to Article 27-8, paragraph (12) of the Act), Article 27-8, paragraphs (8) and (11) of the Act, and Article 27-11, paragraph (2) of the Act, the public announcement must be given by disclosing the contents and matters to be publicly announced to journalistic organizations including two or more of the following journalistic organizations:

Article 21(1)When a Tender Offeror or Target Company submits an amended statement or an amendment report pursuant to the provisions of Article 27-8, paragraph (1) or (2) of the Act (including cases where those provisions are applied mutatis mutandis pursuant to Article 27-13, paragraph (3) of the Act), Article 27-8, paragraph (3) or (4) of the Act (including cases where those provisions are applied mutatis mutandis pursuant to Article 27-10, paragraphs (8) and (12) and Article 27-13, paragraph (3) of the Act; hereinafter the same applies in this paragraph), or Article 27-13, paragraph (2) (including cases where it is applied mutatis mutandis pursuant to paragraph (3) of that Article), the Tender Offeror or Target Company must prepare three copies of the amended statement or amendment report and must submit them to the Director-General of the Kanto Local Finance Bureau (in cases of an amended statement or an amendment report submitted in response to an order by the Commissioner of the Financial Services Agency for submission of an amended statement or an amendment report under Article 27-8, paragraph (3) or (4) of the Act, the Commissioner of the Financial Services Agency; the same applies in the following paragraph).

(2)When a Target Company submits an amendment report pursuant to the provisions of Article 27-8, paragraphs (1) and (2) of the Act which are applied mutatis mutandis pursuant to Article 27-10, paragraph (8) or (12) of the Act, the Target Company must prepare three copies of the amendment report and must submit them to the Director-General of the Kanto Local Finance Bureau.

(3)The circumstances specified by Cabinet Office Order, prescribed in Article 27-8, paragraph (2) of the Act (including cases where it is applied mutatis mutandis pursuant to Article 27-10, paragraph (8) or (12) of the Act), are any of the following circumstances:

Article 22(1)The cases specified by Cabinet Office Order, prescribed in Article 27-8, paragraph (8) of the Act, are the cases where an amended statement is submitted on the grounds that the Tender Offer Statement (including an amended statement thereto; the same applies in the following Article) contains deficiencies in formalities.

(2)The period specified by Cabinet Office Order, prescribed in Article 27-8, paragraph (8) of the Act, is the period from the day following the last day of the Tender Offer Period pertaining to the Tender Offer Statement to the date on which ten days (not including the number of Holidays of Administrative Organs) have elapsed from the date on which the amended statement is to be submitted; provided, however, that if the period of a Purchase, etc. included in the Terms of Purchase, etc. is extended and other Terms of Purchase, etc. are not changed, the period is the extended period of the Purchase, etc.

Article 23The amended statement specified by Cabinet Office Order, prescribed in Article 27-8, paragraph (11) of the Act, is an amended statement which is submitted on the grounds that the Tender Offer Statement contains deficiencies in formalities.

Article 24(1)The matters to be included in a Tender Offer Statement which are specified by Cabinet Office Order, prescribed in Article 27-9, paragraph (1) of the Act, are the matters set forth as follows:

(2)The matters specified by Cabinet Office Order, prescribed in Article 27-9, paragraph (1) of the Act, are the following matters:

(3)In preparing a Tender Offer Explanation pursuant to the provisions of Article 27-9, paragraph (1) of the Act, the matters set forth in the items of the preceding paragraph must be included on the front page or in some other conspicuous place in the Tender Offer Explanation.

(4)A Tender Offeror who delivers the Tender Offer Explanation pursuant to the provisions of Article 27-9, paragraph (2) of the Act must deliver the Tender Offer Explanation to the person who intends to conduct Sales, etc. of Share Certificates, etc. in advance of or at the same time.

(5)A Tender Offeror who delivers the amended Tender Offer Explanation to the person to whom the Tender Offer Explanation has already been delivered pursuant to the provisions of Article 27-9, paragraph (3) of the Act may deliver the explanation by preparing a document containing the reason for the amendment, the amended matters, and the contents after amendment, if the amendment is limited to a small scope.

Article 25(1)The matters specified by Cabinet Office Order, prescribed in Article 27-10, paragraph (1) of the Act, are the following matters:

(2)The Target Company which is to submit a Target Company's Position Statement pursuant to the provisions of Article 27-10, paragraph (1) of the Act must prepare three copies of the Target Company's Position Statement using Form 4 and must submit them to the Director-General of the Kanto Local Finance Bureau.

(3)The matters specified by Cabinet Office Order, prescribed in Article 27-10, paragraph (11) of the Act, are the following matters:

(4)A Tender Offeror who is to submit a Tender Offeror's Answer pursuant to the provisions of Article 27-10, paragraph (11) of the Act must prepare three copies of Tender Offeror's Answer using Form 8 and must submit them to the Director-General of the Kanto Local Finance Bureau.

Article 25-2The matters specified by Cabinet Office Order, prescribed in Article 27-10, paragraph (4) of the Act, are the following matters:

Article 26(1)The criteria specified by Cabinet Office Order as being minor, which are prescribed in Article 14, paragraph (1) of the Order related to the matters set forth in item (i) of that paragraph, is those set forth in the following items according to the category of matters set forth in the respective items:

(2)The proportion specified by Cabinet Office Order, prescribed in Article 14, paragraph (1), item (ii), (a) of the Order, is one-tenth.

(3)The criteria specified by Cabinet Office Order as being minor, prescribed in Article 14, paragraph (1) of the Order, which are related to the facts set forth in item (iii) of that paragraph, is those set forth in the following items according to the category of facts set forth in the respective items:

(4)The circumstances specified by Cabinet Office Order, prescribed in Article 14, paragraph (1), item (v) of the Order, are if the organ of the Target Company which is responsible for making decisions on the execution of the operations has made a decision that it may conduct delivery of shares which may change the matters for which the Tender Offeror and Specially Related Parties with the Tender Offeror may exercise their voting rights at the shareholders meeting after the Tender Offer or any other acts (limited to those conducted after the last day of the period of Purchase, etc. related to the Tender Offer) and has publicly announced the details of the decision, and the organ has made a decision (limited to a decision publicly announced on or after the date on which a Public Notice of the Commencement of a Tender Offer had been given) to maintain the former decision.

Article 27The matters specified by Cabinet Office Order, prescribed in Article 27-11, paragraph (2) of the Act, are the following matters:

Article 28A Tender Offeror who is to submit a Written Tender Offer Withdrawal Notice pursuant to the provisions of Article 27-11, paragraph (3) of the Act must prepare three copies of Written Tender Offer Withdrawal Notice using Form 5 and must submit them to the Director-General of the Kanto Local Finance Bureau.

Article 29The persons specified by Cabinet Office Order, prescribed in Article 14-2 of the Order, are the Tender Offeror and the person affiliated with the Tender Offeror as specified in Article 10 of the Order who has an address, residence, business office, or office in Japan.

Article 30(1)The matters specified by Cabinet Office Order, prescribed in Article 27-13, paragraph (1) of the Act, are the following matters:

(2)When it is difficult to give public notice or make a public announcement on the number of Share Certificates, etc. for which a Purchase, etc. is to be made by the Pro Rata Method in giving public notice or making a public announcement pursuant to the provisions of Article 27-13, paragraph (1) of the Act, the Tender Offeror is to give public notice or make a public announcement on the number of the Share Certificates, etc. without delay after giving public notice or making a public announcement on matters other than the number of the Share Certificates, etc.

Article 30-2In giving a public announcement pursuant to the provisions of Article 9-4 of the Order, the public announcement must be given by disclosing the contents and matters that should be publicly announced to journalistic organizations including two or more of the journalistic organizations set forth in the items of that Article.

Article 31A Tender Offeror who is to submit a Tender Offer Report pursuant to the provisions of Article 27-13, paragraph (2) of the Act must prepare three copies of the Tender Offer Report using Form 6 and must submit them to the Director-General of the Kanto Local Finance Bureau.

Article 32(1)The Pro Rata Method specified by Cabinet Office Order, prescribed in Article 27-13, paragraph (5) of the Act, is obtaining a number by multiplying the number of Tendered Share Certificates, etc. of the Tendering Shareholder, etc. by the ratio of the total number of voting rights pertaining to Share Certificates, etc. for which Purchase, etc. is to be made to the total number of voting rights pertaining to Tendered Share Certificates, etc. and, if the number obtained by this calculation includes a fraction of less than one share or one unit of investment equity, rounding off the fraction to the nearest whole number.

(2)When the total number calculated by the method set forth in the preceding paragraph is different from the total number of Share Certificates, etc. for which Purchase, etc. is to be made, the difference must be processed by the method referred to in the Tender Offer Statement.

(3)In paragraph (1), one share or one unit of investment equity means: with regard to Share Certificates of a company which fixes the number of shares for one unit of shares pursuant to the provisions of Article 188, paragraph (1) of the Companies Act, the number of shares for one unit of shares; with regard to share option certificates, the number of shares which are issued or required to be transferred through an exercise of rights of the share option certificates; with regard to corporate bond certificates with share options, the number of shares which are issued or required to be transferred through an exercise of share options with regard to the face value; with regard to securities or certificates whose issuer is a foreign person having the nature of a share option certificate or corporate bond certificate with share options, the number converted into the number of shares in a way equivalent to the securities or certificates issued by a domestic corporation; or with regard to Investment Equity Subscription Right Certificates, etc., the number of the unit of investment equity to be issued by the exercise of the Investment Equity Subscription Right Certificates, etc.

Article 33(1)The Tender Offer Statement (including the amended statement thereto; the same applies in paragraph (4)) and Written Tender Offer Withdrawal Notice, the Tender Offer Report, and the Target Company's Position Statement and Tender Offeror's Answer (including the amendment reports thereto) are kept and made available for public inspection at the Kanto Local Finance Bureau and finance bureaus which have jurisdiction over the location of the head office or office of the issuer of the Share Certificates, etc. related to the documents (when the location is within the jurisdictional district of the Fukuoka Local Finance Branch Bureau, at the Fukuoka Local Finance Branch Bureau).

(2)When a copy of the documents prescribed in the preceding paragraph is required to be made available for public inspection pursuant to the provisions of Article 27-14, paragraph (2) of the Act, the corporation, etc. who has submitted the documents must do so by making them available for public inspection at the head office or principal office of the corporation, etc. (when the corporation, etc. is a foreign corporation, etc., at the principal branch office or office of the corporation, etc. in Japan) during its business hours.

(3)A financial instruments exchange and Authorized Financial Instruments Firms Association (meaning an Authorized Financial Instruments Firms Association as prescribed in Article 2, paragraph (13) of the Act) must make copies of the documents prescribed in paragraph (1) available for public inspection during their business hours pursuant to the provisions of Article 27-14, paragraph (3) of the Act.

(4)With regard to the matters concerning funds for Purchase, etc. included in the Tender Offer Statement, if the funds have been borrowed from a Bank, etc., the Director-General of a Local Finance Bureau or the Director-General of the Fukuoka Local Finance Branch Bureau is not to, notwithstanding the provisions of paragraph (1), make the name of the Bank, etc., nor a copy of the contract for the borrowings available for public inspection, and the person who has submitted the Tender Offer Statement is to, notwithstanding the provisions of paragraph (2), delete those matters and attached documents and make the copy of the Tender Offer Statement available for public inspection; provided, however, that this does not apply to cases where the person who has submitted the Tender Offer Statement clearly indicates to the Bank, etc. that the person is allocating the borrowings to the funds when borrowing from the Bank, etc., and includes to that effect in the Tender Offer Statement.

Article 33-2(1)The provisions of Article 23-2 of the Cabinet Office Order on Disclosure of Corporate Affairs apply mutatis mutandis to cases where the provisions of Article 27-30-9, paragraph (1) of the Act apply mutatis mutandis to Article 27-30-9, paragraph (2) of the Act. In this case, the term "Prospectus" in Article 23-2 of that Cabinet Office Order is deemed to be replaced with "Tender Offer Explanation".

(2)When a Tender Offeror provides the matters to be included in the Tender Offer Explanation in lieu of the delivery thereof prescribed in Article 27-9, paragraph (2) of the Act, by the methods set forth in the items of Article 23-2, paragraph (2) of the Cabinet Office Order on Disclosure of Corporate Affairs (the methods are referred to as "electronic or magnetic means" in the following paragraph and paragraph (4)) as applied mutatis mutandis pursuant to the preceding paragraph, the Tender Offeror must remind the person who intends to conduct Sales, etc. of Share Certificates, etc. of the matters set forth in the items of Article 24, paragraph (2) by having the person inspect the images showing those matters or by any other method.

(3)A Tender Offeror must provide the matters to be included in the Tender Offer Explanation to the person who intends to conduct Sales, etc. of Share Certificates, etc. by electronic or magnetic means in advance or at the same time of the Sales, etc.

(4)A Tender Offeror who is to deliver an amended Tender Offer Explanation to the person to whom a Tender Offer Explanation has been already delivered pursuant to the provisions of Article 27-9, paragraph (3) of the Act may, if the amendment is limited to a small scope, deliver the explanation by providing the reason for the amendment, the amended matters, and the contents after amendment to the person who gives the consent set forth in Article 23-2, paragraph (1) of the Cabinet Office Order on Disclosure of Corporate Affairs as applied mutatis mutandis pursuant to paragraph (1) by electronic or magnetic means in lieu of delivering the document prescribed in Article 24, paragraph (5).

Article 33-3(1)The cases specified by Cabinet Office Order, prescribed in Article 27-30-11, paragraph (1) of the Act, are those where the Tender Offeror has indicated in advance the type and contents of the methods set forth in the items of the following paragraph (hereinafter referred to as "electronic or magnetic means" in this Article) to the issuer of Share Certificates, etc. pursuant to the provisions of paragraph (5) and obtained consent therefrom in writing or by electronic or magnetic means.

(2)The methods specified by Cabinet Office Order, prescribed in Article 27-30-11, paragraph (1) of the Act, are the following methods:

(3)The methods set forth in the items of the preceding paragraph must be those that enable the issuer of Share Certificates, etc. to prepare the documents by outputting the records 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 the computer used by a Tender Offeror and the computer used by an issuer of the Share Certificates, etc. via a telecommunications line.

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

(6)When the issuer of the Share Certificates, etc. states, in writing or by electronic or magnetic means, to the effect that issuer does not receive the provision of the matters by electronic or magnetic means, the Tender Offeror who had obtained the consent prescribed in paragraph (1) must not provide the matters to be included in the documents to the issuer of the Share Certificates, etc. by electronic or magnetic means; provided, however, that this does not apply to cases where the issuer of the Share Certificates, etc. again gives the consent prescribed in that paragraph.

Article 33-4The provisions of the preceding Article apply mutatis mutandis to the provision of information to be included in the Target Company's Position Statement under Article 27-30-11, paragraph (3) of the Act.