Article 1(1)From among finance and accounting documents (hereinafter referred to as "financial documents") to be submitted pursuant to the provisions of Article 5, Article 7, paragraph (1), Article 9, paragraph (1), Article 10, paragraph (1), Article 24-4-7, paragraph (1) or (2) or Article 24-5, paragraph (1) of the Financial Instruments and Exchange Act (Act No. 25 of 1948; hereinafter referred to as the "Act") (including the cases where any of these provisions are applied mutatis mutandis pursuant to Article 24-4-7, paragraph (4) and Article 24-5, paragraph (5) of the Act and cases where any of these provisions are applied mutatis mutandis, pursuant to Article 27 of the Act, to a corporation which has been designated by the Commissioner of the Financial Services Agency pursuant to the provisions of Article 1, paragraph (1) of the Regulation on Terminology, Forms, and Preparation Methods of Financial Statements (Ministry of Finance Order No. 59 of 1963; hereinafter referred to as the "Regulation on Financial Statements") (that corporation is hereinafter referred to as a "designated corporation")), the terminology, forms, and preparation methods of interim financial statements (meaning interim balance sheets, interim profit and loss statements, interim statements of changes in net assets, and interim cash flow statements (including documents that are equivalent to these financial documents, and that are prepared for specified trust property defined in Article 38-3) or, if financial documents are prepared pursuant to Designated International Accounting Standards (meaning Designated International Accounting Standards prescribed in Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Ministry of Finance Order No. 28 of 1976; hereinafter referred to as "Regulation on Consolidated Financial Statements"); the same applies hereinafter) pursuant to the provisions of Article 74, paragraph (2), equivalents to interim balance sheets, interim profit and loss statements, interim statements of changes in net assets and interim cash flow statements, of which preparation is required pursuant to Designated International Accounting Standards; the same applies hereinafter) are governed by the provisions of this Chapter to Chapter VI, excluding Article 2, and any matters that are not provided for under this Regulation are in accordance with business accounting standards generally accepted as fair and appropriate.

(2)Business accounting standards published by the business accounting council prescribed in Article 24, paragraph (1) of the Cabinet Order for Organization of the Financial Services Agency (Cabinet Order No. 392 of 1998) are to fall under the business accounting standards generally accepted as fair and appropriate prescribed in the preceding paragraph.

(3)Business accounting standards specified by the Commissioner of the Financial Services Agency prescribed in Article 1, paragraph (3) of the Regulation on Financial Statements are to fall under the business accounting standards generally accepted as fair and appropriate prescribed in paragraph (1).

Article 1-2The terminology, forms, and preparation methods of interim financial statements that an issuer (meaning the issuer prescribed in Article 2, paragraph (5) of the Act) of the securities set forth in paragraph (1), item (v) or (ix) of that Article, which is a stock company satisfying all of the following requirements (hereinafter referred to as a "specified company complying with designated international accounting standards") submits may be in accordance with the provisions of Chapter VI unless it prepares interim consolidated financial statements:

Article 2From among the financial documents to be submitted by a foreign company (meaning the foreign company defined in Article 1-3 of the Regulation on Financial Statements; the same applies in Chapter VII), the terminology, forms, and preparation methods of interim financial documents are governed by the provisions of that Chapter.

Article 2-2In this Regulation, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

Article 3(1)Interim financial statements must provide useful information concerning the financial position, operating results and cash flow conditions of the company submitting interim financial statements for an interim accounting period.

(2)The accounting principles and procedures adopted for preparing financial statements in the previous business year must be applied continuously in the relevant interim accounting period, except in cases of making a change based on justifiable grounds.

(3)The same presentation method of interim financial statements must be applied continuously, except in cases of making a change based on justifiable grounds.

Article 3-2Interim financial statements for the current interim accounting period must be prepared by including, as part of the interim financial statements, comparative information (meaning the matters set forth in the following items as those corresponding to the matters entered in the interim financial statements for the respective categories of interim financial statements listed in those items):

Article 4With regard to accounting policies, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:

Article 5(1)If a change in accounting policies is made in line with revision, etc. of accounting standards, etc. (meaning the revision, etc. of accounting standards, etc. (meaning the accounting standards, etc. prescribed in the main clause of Article 8-3, paragraph (1) of the Regulation on Financial Statements; the same applies hereinafter) prescribed in the main clause of that paragraph; the same applies in the following Article) (limited to when the accounting standards, etc. do not provide for transitional measures concerning retrospective application), the following matters must be set down in the notes; provided, however, that if the same contents are to be entered in interim consolidated financial statements for the matters set forth in items (iii) to (v), entries of those matters may be omitted by making a statement to that effect:

(2)Notwithstanding the provisions of the preceding paragraph, if principle-based treatment pertaining to retrospective application (meaning the principle-based treatment pertaining to retrospective application prescribed in the main clause of Article 8-3, paragraph (2) of the Regulation on Financial Statements; the same applies hereinafter) is not possible in practice, the matters specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that if the same contents are to be entered in interim consolidated financial statements for the matters set forth in item (i), (e) to (g) and item (ii), (e) to (g), entries of those matters may be omitted by making a statement to that effect:

(3)If any accounting processes have been implemented in accordance with transitional measures related to retrospective application prescribed in accounting standards, etc. and retrospective application has not been performed, the following matters must be set down in the notes; provided, however, that if the same contents are to be entered in interim consolidated financial statements for the matters set forth in items (iii) and (iv), entries of those matters may be omitted by making a statement to that effect:

(4)Notwithstanding the provisions of the preceding three paragraphs, when the matters that must be set down in the notes pursuant to these provisions are not material, the notes may be omitted.

Article 5-2(1)If a change in accounting policies is made based on justifiable grounds other than a revision, etc. of accounting standards, etc., the following matters must be set down in the notes; provided, however, that if the same contents are to be entered in interim consolidated financial statements for the matters set forth in items (iii) to (v), entries of those matters may be omitted by making a statement to that effect:

(2)Notwithstanding the provisions of the preceding paragraph, if principle-based treatment pertaining to retrospective application is not possible in practice, the matters specified in the following items for the respective categories of cases set forth in those items must be set down in the notes; provided, however, that if the same contents are to be entered in interim consolidated financial statements for the matters set forth in item (i), (e) to (g) and item (ii), (e) to (g), entries of those matters may be omitted by making a statement to that effect:

(3)If a change in accounting policies was made in the previous business year and any difference is found between the accounting policy applied to the comparative information contained in the interim financial statements for the current interim accounting period and the accounting policy applied to the interim financial statements for the previous interim accounting period, a statement to that effect must be set down in the notes.

(4)Notwithstanding the provisions of the preceding three paragraphs, when the matters that must be set down in the notes pursuant to these provisions are not material, the notes may be omitted.

Article 5-2-2(1)If a change in presentation method is made, the following matters must be set down in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, if Reclassification of interim financial statements is not possible in practice, the reason therefor must be set down in the notes.

(3)Notwithstanding the provisions of the preceding two paragraphs, when the matters that must be set down in the notes pursuant to these provisions are not material, the notes may be omitted.

(4)If the same contents are to be entered in interim consolidated financial statements for the matters set forth in paragraph (1) (excluding item (i)) and paragraph (2), entries of those matters may be omitted by making a statement to that effect.

Article 5-2-3If a change in accounting estimates is made, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:

Article 5-2-4If it is difficult to distinguish a change in accounting policies from a change in accounting estimates, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:

Article 5-2-5If a restatement was made, the following matters must be set down in the notes; provided, however, that notes may be omitted for immaterial matters:

Article 5-2-6If any events that exert a material influence on the financial position, operating results and cash flow conditions of a company submitting interim financial statements in and/or after the business year containing the interim accounting period pertaining to the relevant Interim financial statements (excluding the interim accounting period) occur after the interim balance sheet date (those events are hereinafter referred to as "material post-balance sheet events"), those events must be set down in the notes.

Article 5-3The provisions of Article 8-6 of the Regulation on Financial Statements apply mutatis mutandis to lease transactions.In this case, the term "company submitting financial statements" in paragraphs (1), (3), and (4) of that Article is deemed to be replaced with "company submitting interim financial statements", the phrases "the end of the current business year" in paragraph (1), item (i), (a) and paragraph (2) of that Article are deemed to be replaced with "the end of current interim accounting period", the phrases "up to five years from the balance sheet date" and "after five years from the balance sheet date" in paragraph (1), item (ii), (b) of that Article are deemed to be replaced with "up to the day on which five years have elapsed from the day following the interim balance sheet date" and "after the day on which five years have elapsed from the day following the interim balance sheet date" respectively, the phrase "within one year" in paragraph (2) of that Article is deemed to be replaced with "on a day that comes within one year from the day following the interim balance sheet date", the term "balance sheet" in paragraph (3) of that Article is deemed to be replaced with "interim balance sheet", and the term "consolidated financial statements" in paragraph (4) of that Article is deemed to be replaced with "interim consolidated financial statements".

Article 5-3-2The provisions of Article 8-6-2, paragraphs (1) (excluding item (i)), (2) and (7) of the Regulation on Financial Statements apply mutatis mutandis to financial instruments.In this case, the phrases "balance sheet date", "of the balance sheet", and "amounts reported on the balance sheet" in paragraph (1), item (ii) of that Article are deemed to be replaced with "interim balance sheet date", "of the interim balance sheet", and "amounts reported on the interim balance sheet" respectively, and the terms "company submitting financial statements" and "consolidated financial statements" in paragraph (7) of that Article are deemed to be replaced with "company submitting interim financial statements" and "interim consolidated financial statements" respectively.

Article 5-4The provisions of Article 8-7, paragraphs (1) (excluding items (i), (v), and (vi)) and paragraph (4) of the Regulation on Financial Statements apply mutatis mutandis to securities.In this case, the terms "balance sheet" and "amount reported on the balance sheet" in paragraph (1), items (ii) to (iv) of that Article are deemed to be replaced with "interim balance sheet" and "amount reported on the interim balance sheet" respectively, and the terms "company submitting financial statements" and "consolidated financial statements" in paragraph (4) of that Article are deemed to be replaced with "company submitting interim financial statements" and "interim consolidated financial statements" respectively.

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

(2)Notwithstanding the provisions of the preceding paragraph, with regard to derivative transactions to which hedge accounting is applied, the contract amount as of the interim balance sheet date or the principal equivalent amount specified in the contract, the market price as of the interim balance sheet date, and the calculation method for the market price may be set down in the notes, for each type of the subject matter of transactions.

(3)The matters specified in paragraph (1) must be entered after being categorized into the type of Transactions (meaning futures transactions, options transactions, forward transactions, swap transactions and any other derivative transactions; the same applies in the following paragraph), distinction between market transactions (meaning the market transactions defined in Article 8, paragraph (10), item (iii) of the Regulation on Financial Statements) or transactions other than market transactions, distinction between those pertaining to purchase contracts and those pertaining to sale contracts, the period from the interim balance sheet date to the settlement date of the transaction or to the time of termination of the contract, and other matters.

(4)The matters specified in paragraph (2) must be entered after being categorized into the method of hedge accounting, the type of transactions, the hedged items (meaning the hedged items defined in Article 8-2, item (viii) of the Regulation on Financial Statements), and other matters.

(5)The matters specified in paragraph (1) are not required to be entered if a company submitting interim financial statements prepares interim consolidated financial statements.

Article 5-6With regard to corporation tax and any other taxes that are imposed on amounts related to profits as the tax base (hereinafter referred to as "corporation tax, etc."), interim financial statements must be prepared by applying tax effect accounting (meaning an accounting process which, if there are differences between the amounts of assets and liabilities reported on the interim balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of interim net income before deducing the corporation tax, etc. with the applicable amount of corporation tax, etc. through appropriate interperiod allocation of the amount of corporation tax, etc. pertaining to the differences; the same applies hereinafter).

Article 5-7With regard to a company that does not prepare interim consolidated financial statements, the matters set forth in the following items for the respective categories of cases listed in those items must be set down in the notes; provided, however, that, with regard to the matters specified in item (i), any affiliated company that is not material in terms of the profit or loss and the retained earnings and any other items may be excluded:

Article 5-8The provisions of Article 8-14 of the Regulation on Financial Statements apply mutatis mutandis to cases where stock options or options on the company's own shares have been granted or the company's own shares have been issued.In this case, the term "business year" in paragraph (1), item (i) of that Article is deemed to be replaced with "interim accounting period", and the terms "company submitting financial statements" and "consolidated financial statements" in paragraph (2) of that Article are deemed to be replaced with "company submitting interim financial statements" and "interim consolidated financial statements" respectively.

Article 5-9(1)In addition to the provisions of the preceding Article, if stock options have been granted during the interim accounting period, the following matters must be set down in the notes with regard to the stock options; provided, however, that the notes may be omitted if they are found to be immaterial to the financial position, operating results and cash flow conditions of the company submitting interim financial statements:

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

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

(4)The matters specified in the preceding three paragraphs are not required to be entered if a company submitting interim financial statements prepares interim consolidated financial statements.

Article 5-10The provisions of Article 8-17 of the Regulation on Financial Statements apply mutatis mutandis to the cases where a business combination has been carried out through acquisition of another enterprise or a business segment of another enterprise (excluding the cases prescribed in the paragraphs of the following Article).In this case, the term "business year" in Article 8-17, paragraphs (1) to (4) of the Regulation on Financial Statements is deemed to be replaced with "interim accounting period", the phrase "in the financial statement" in paragraph (1), item (ii) of that Article is deemed to be replaced with "in the interim financial statements", the term "consolidated financial statements" in item (xi) of that paragraph and paragraph (5) of that Article is deemed to be replaced with "interim consolidated financial statements", and the term "profit and loss statement" in that item and paragraph (3), item (i) of that Article is deemed to be replaced with "interim profit and loss statement".

Article 5-11(1)The provisions of Article 8-18 of the Regulation on Financial Statements apply mutatis mutandis to the case where a business combination resulting in reverse acquisition was implemented.In this case, the terms "business year" and "balance sheet" in paragraph (1) of that Article are deemed to be replaced with "interim accounting period" and "interim balance sheet", respectively, the terms "balance sheet" and "profit and loss statement" in paragraph (2) of that Article are deemed to be replaced with "interim balance sheet" and "interim profit and loss statement", respectively, the term "company submitting financial statements" in item (i) of that paragraph is deemed to be replaced with "company submitting interim financial statements", the phrases "the amount of net income for the period before taxes or the amount of net loss for the period before taxes", "the amount of net income for the period or the amount of net loss for the period", and "the per-share amount of net income for the period or per-share amount of net loss for the period" in (b) of that item are deemed to be replaced with "the amount of interim net income before taxes or the amount of interim net loss before taxes", "the amount of interim net income or the amount of interim net loss", and "the per-share amount of interim net income or per-share amount of interim net loss", respectively, the term "consolidated financial statements" in paragraph (3) of that Article is deemed to be replaced with "interim consolidated financial statements", the term "company submitting financial statements" in item (i) of that paragraph is deemed to be replaced with "company submitting interim financial statements", and the phrase "after the business year following the business year" and the term "consolidated financial statements" in paragraph (4) of that Article are deemed to be replaced with "after the last day of the interim accounting period" and "consolidated interim financial statements", respectively.

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

Article 5-12The provisions of Articles 8-20 and 8-21 of the Regulation on Financial Statements apply mutatis mutandis to a common control transaction, etc. and to cases where a subsidiary company has absorbed its parent company through an absorption-type merger.In this case, the term "business year" in Article 8-20, paragraphs (1) and (2) and Article 8-21, paragraph (1) of the Regulation on Financial Statements is deemed to be replaced with "interim accounting period", the term "consolidated financial statements" in Article 8-20, paragraph (3) and Article 8-21, paragraphs (1) and (3) of the Regulation on Financial Statements is deemed to be replaced with "interim consolidated financial statements", the term "company submitting financial statements" in Article 8-21, paragraph (1) of the Regulation on Financial Statements is deemed to be replaced with "company submitting interim financial statements", the terms "balance sheet" and "profit and loss statement" in paragraph (2), items (i) and (ii) of that Article are deemed to be replaced with "interim balance sheet" and "interim profit and loss statement" respectively, and the phrase "after the business year following the business year" in paragraph (3) of that Article is deemed to be replaced with "after the last day of the interim accounting period".

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

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

Article 5-15The provisions of Article 8-24 of the Regulation on Financial Statements apply mutatis mutandis to a business divesture that does not fall under a business combination.In this case, the term "consolidated financial statements" in paragraph (2) of that Article is deemed to be replaced with "interim consolidated financial statements".

Article 5-16The provisions of Article 8-25 of the Regulation on Financial Statements apply mutatis mutandis to a material post-balance sheet event, etc. related to a business combination and a business combination wherein an agreement has been reached on major conditions by the interim balance sheet date and which has not been completed by that date.In this case, the term "balance sheet date" in paragraphs (1) and (2) of that Article is deemed to be replaced with "interim balance sheet date", and the term "consolidated financial statements" in paragraph (3) of that Article is deemed to be replaced with "interim consolidated financial statements".

Article 5-17The provisions of Article 8-26 of the Regulation on Financial Statements apply mutatis mutandis to a material post-balance sheet event, etc. related to a business divestiture and a business divesture wherein an agreement has been reached on major conditions by the interim balance sheet date and which has not been completed by that date.In this case, the term "balance sheet date" in paragraph (1) of that Article is deemed to be replaced with "interim balance sheet date", and the term "consolidated financial statements" in paragraph (2) of that Article is deemed to be replaced with "interim consolidated financial statements".

Article 5-18If, as of the interim balance sheet date, there is an event or circumstance that would raise material doubt about an assumption that the company will stay in business in the future (hereinafter referred to as the "going concern assumption"), and material uncertainty on the going concern assumption is still recognized even after measures for eliminating or improving that event or circumstance are taken, the following matters must be set down in the notes; provided, however, that if the material uncertainty ceases to be recognized after the interim balance sheet date, they are not required to be set down in the notes:

Article 5-19The provisions of Article 8-28 (excluding paragraph (1), item (i), (a) and (b)) of the Regulation on Financial Statements apply mutatis mutandis to asset retirement obligations.In this case, the terms "balance sheet" and "the relevant business year" in that paragraph are deemed to be replaced with "interim balance sheet" and "the current interim accounting period" respectively and the terms "company submitting financial statements" and "consolidated financial statements" in paragraph (2) are deemed to be replaced with "company submitting interim financial statements" and "interim consolidated financial statements" respectively.

Article 5-20(1)With regard to information on a certain unit of an enterprise (hereinafter referred to as a "reporting segment") (that information is hereinafter referred to as "segment information"), the following matters must be set down in the notes in accordance with Form No. 1:

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

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

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

(5)The matters set forth in the items of paragraph (1) and the items of paragraph (2) and the outline prescribed in paragraph (3) are not required to be entered if the company submitting interim financial statements prepares interim consolidated financial statements.

Article 5-21(1)The provisions of Article 8-30 (excluding paragraph (1), items (i) and (iv)) of the Regulation on Financial Statements apply mutatis mutandis to rental, etc. real properties (meaning a rental, etc. real property prescribed in paragraph (1) of that Article; the same applies in the following paragraph).In this case, the phrase "reported in the balance sheet" and the term "business year" in paragraph (1), item (ii) of that Article are deemed to be replaced with "reported in the interim balance sheet" and "interim accounting period", respectively, the term "balance sheet date" in item (iii) of that paragraph is deemed to be replaced with "interim balance sheet date", the terms "company submitting financial statements" and "consolidated financial statements" in paragraph (2) of that Article are deemed to be replaced with "company submitting interim financial statements" and "interim consolidated financial statements", respectively.

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

Article 6In addition to the notes particularly specified under this Regulation, if there are any matters that are found to be necessary for persons interested in a company submitting interim financial statements to make adequate judgments on the financial position, operating results and cash flow conditions of the company for the business year containing the interim accounting period pertaining to the interim financial statements, those matters must be set down in the notes.

Article 7(1)The notes under Article 4 must be included immediately after the interim cash flow statement.

(2)The notes under Articles 5 to 5-2-5 must be included immediately after the notes under Article 4.

(3)The notes under this Regulation (excluding Articles 4 to 5-2-5) must be included immediately after the notes under Articles 4 to 5-2-5, except for those that are found appropriate to be included as Footnotes (meaning the notes included at the end of the table or account statement contained in the interim financial statements in which the matters pertaining to the notes are entered; the same applies hereinafter); provided, however, that matters related to the notes under Article 4 may be entered together therewith.

(4)Notwithstanding the provisions of the preceding paragraph, the notes under Article 5-18 must be included immediately after the interim cash flow statement.In this case, notwithstanding the provisions of paragraph (1), the notes under Article 4 must be included immediately after the notes under Article 5-18.

(5)In the case of including notes that are related to a specific account title pursuant to the provisions of this Regulation, the association between the account title and the notes must be made clear by appending a symbol to the account title or by other similar methods.

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

Article 74(1)The terminology, forms, and preparation methods of interim financial statements that a specified company complying with designated international accounting standards submits are subject to the provisions of the preceding Chapters.

(2)A specified company complying with designated international accounting standards may prepare interim financial statements pursuant to Designated International Accounting Standards in addition to interim financial statements prepared pursuant to the provisions of the preceding paragraph.

Article 75The following matters must be set down in the notes to interim financial statements prepared in accordance with Designated International Accounting Standards:

Article 76(1)If the Commissioner of the Financial Services Agency approves a foreign company to submit the documents on financial calculation disclosed in its home country (including the state or any other region where the company is headquartered; the same applies hereinafter) as interim financial documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of the interim financial documents are to be, except for matters that were found necessary and instructed by the Commissioner of the Financial Services Agency, the terminology, forms, and preparation methods used in the home country.

(2)If the documents on financial calculation disclosed in the home country by a foreign company do not qualify as those approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding paragraph, and the Commissioner of the Financial Services Agency approves the foreign company to submit the documents on financial calculation disclosed in an area outside Japan other than its home country as interim financial documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of the interim financial documents are to be, except for matters that were found necessary and instructed by the Commissioner of the Financial Services Agency, the terminology, forms, and preparation methods used in that area outside Japan other than its home country.

(3)If the documents on financial calculation disclosed in the home country or any other area outside Japan by a foreign company do not qualify as those approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding two paragraphs, the terminology, forms, and preparation methods of interim financial documents to be submitted by the foreign company are to be in accordance with the instructions of the Commissioner of the Financial Services Agency.

(4)Notwithstanding the provisions of the preceding three paragraphs, the terminology, forms, and preparation methods of interim financial documents which a foreign company issuing regulated securities (meaning the regulated securities defined in Article 5, paragraph (1) of the Act) submits with regard to the regulated securities are to be in accordance with the instructions of the Commissioner of the Financial Services Agency; provided, however, that, if the Commissioner of the Financial Services Agency approves the foreign company to submit the documents on financial calculation prepared in its home country as interim financial documents, on finding no risk of impairing the public interest or protection of investors, the terminology, forms, and preparation methods of the interim financial documents are to be, except for matters that were found necessary and instructed by the Commissioner of the Financial Services Agency, the terminology, forms, and preparation methods used in the home country.

Article 77If any accounting principles and procedures for preparing interim financial documents adopted by the foreign company with regard to the interim financial documents under paragraphs (1) to (3) of the preceding Article differ from accounting principles and procedures for preparing interim financial documents in Japan, the contents thereof must be set down in the notes in the interim financial documents.

Article 78(1)The provisions of Article 3, paragraph (3), and Article 5, paragraph (1), item (ii) apply mutatis mutandis to interim financial documents to be submitted by a foreign company.

(2)If any presentation methods for the interim financial documents to be submitted by a foreign company differ from presentation methods in Japan, the contents thereof must be set down in the notes in the interim financial documents.

Article 79If the account titles and any other matters set down in interim financial documents to be submitted by a foreign company are presented in monetary amounts in a currency other than Japanese currency, the amounts for major matters are also to be entered in amounts that have been translated into Japanese currency.In this case, the translation standards adopted for the translation into Japanese currency must be set down in the notes in the interim financial documents.

Article 80(1)The notes to be included pursuant to the provisions of Article 77 through the preceding Article must be included as footnotes; provided, however, that notes that are found inappropriate to be included as footnotes may be included in other appropriate places.

(2)The provisions of Article 7, paragraph (5) apply mutatis mutandis to the case of setting down matters in the notes pursuant to the provisions of Articles 77 and 78.