Article 1(1)From among finance and accounting 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) of the Financial Instruments and Exchange Act (hereinafter referred to as the "Act") (including the cases where any of these provisions are applied mutatis mutandis pursuant to paragraph (4) of that Article and cases where 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 (Order of the Ministry of Finance No. 59 of 1963; hereinafter referred to as the "Regulation on Financial Statements") (the relevant corporation is hereinafter referred to as a "designated corporation")), the terminology, forms, and preparation methods of quarterly consolidated financial statements (meaning quarterly consolidated balance sheets, quarterly consolidated profit and loss statements, quarterly consolidated comprehensive income statement, and quarterly consolidated cash flow statements or, if they are prepared pursuant to Designated International Accounting Standards (meaning Designated International Accounting Standards as provided in Article 93 of the Regulation on Terminology, Forms and Preparation Methods of Consolidated Financial Statements (Order of the Ministry of Finance No. 28 of 1976; hereinafter referred to as "Regulation on Consolidated Financial Statements")) pursuant to the provisions of Article 93 or if they are prepared pursuant to Japan's Modified International Standards (meaning Japan's Modified International Standards as provided in Article 94 of the Regulation on Consolidated Financial Statements; the same applies hereinafter) pursuant to the provisions of Article 94; equivalents to quarterly consolidated balance sheets, quarterly consolidated profit and loss statements, quarterly consolidated comprehensive income statement, and quarterly consolidated cash flow statements of which preparation is required pursuant to the Designated International Accounting Standards or Japan's Modified International Standards, and statements of changes in shareholders' equity; the same applies hereinafter) are governed by the provisions of this Regulation, except for those subject to application of the provisions of Article 2 of the Regulation on Terminology, Forms, and Preparation Methods of Quarterly Financial Statements (Cabinet Office Order No. 63 of 2007; hereinafter referred to as the "Regulation on Quarterly Financial Statements"), and any matters that are not provided for under this Regulation are in compliance with the business accounting standards generally accepted as fair and appropriate.

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

(3)Business accounting standards specified by the Commissioner of the Financial Services Agency as provided in Article 1, paragraph (3) of the Regulation on Consolidated Financial Statements are regarded as the business accounting standards generally accepted as fair and appropriate as provided in paragraph (1):

Article 1-2The terminology, forms, and preparation methods of quarterly consolidated financial statements that a stock company which satisfies all of the following requirements among the issuers (meaning issuers as provided in Article 2, paragraph (5) of the Act; hereinafter the same applies in the following Article) of securities set forth in Article 2, paragraph (1), item (v) or (ix) of the Act (hereinafter referred to as a "specified company complying with designated international accounting standards") submits may be in accordance with the provisions of Chapter VI, Section 1:

Article 1-3The terminology, forms, and preparation methods of quarterly consolidated financial statements that a stock company which satisfies all of the following requirements among the issuers of securities set forth in Article 2, paragraph (1), item (v) or (ix) of the Act (hereinafter referred to as a "specified company complying with Japan's modified international standards") submits may be in accordance with the provisions of Chapter VI, Section 2:

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

Article 3A company submitting quarterly consolidated financial statements is to specify the last day of its quarterly accounting period as its quarterly consolidated closing date, and prepare quarterly consolidated financial statements based on the date.

Article 4The terminology, forms, and preparation methods of quarterly consolidated financial statements to be submitted pursuant to the provisions of the Act must comply with the following standards:

Article 5(1)A company submitting quarterly consolidated financial statements must include all of its subsidiary companies in the scope of consolidation; provided, however, that it is not to include a subsidiary company that falls under either of the following categories in the scope of consolidation:

(2)If any subsidiary company which should be included in the scope of consolidation pursuant to the provisions of the preceding paragraph is not material in terms of its assets, net sales (including revenues from service operations; the same applies hereinafter), profit or loss, retained earnings and cash flows and any other items, to the extent that its exclusion from the scope of consolidation would not hinder reasonable determination on the financial position, operating results and cash flow conditions of the business group, the subsidiary company may be excluded from the scope of consolidation.

(3)If there is any material matter concerning the financial position, operating results or cash flow conditions of a company, etc. (meaning a company, partnership or any other business entity equivalent thereto (including a business entity equivalent thereto in a foreign state); the same applies hereinafter) set forth as follows, which is found to exert influence on determination on the financial position, operating results and cash flow conditions of the business group, the details thereof must be stated in the notes in the quarterly consolidated financial statements:

Article 5-2(1)A company submitting the quarterly consolidated financial statements must prepare a quarterly consolidated cash flow statement for the second cumulative quarterly consolidated accounting period (meaning the period from the first day of the consolidated fiscal year to the last day of the quarterly consolidated accounting period following the first quarterly consolidated accounting period of the consolidated fiscal year (hereinafter referred to as the "first quarterly consolidated accounting period") (hereinafter referred to as the "second quarterly consolidated accounting period")).

(2)A company submitting the quarterly consolidated financial statements may prepare a quarterly consolidated cash flow statement for the first cumulative quarterly consolidated accounting period (meaning the period from the first day of the consolidated fiscal year to the last day of the first quarterly consolidated accounting period; the same applies hereinafter).

(3)When a company submitting the quarterly consolidated financial statements prepares a quarterly consolidated cash flow statement for the first cumulative quarterly consolidated accounting period, the company submitting the quarterly consolidated financial statements must prepare a quarterly consolidated cash flow statement for the third cumulative quarterly consolidated accounting period (meaning the period from the first day of the consolidated fiscal year to the last day of the quarterly consolidated accounting period following the second quarterly consolidated accounting period (hereinafter referred to as the "third quarterly consolidated accounting period"); the same applies hereinafter).

(4)Notwithstanding the provisions of the preceding paragraph, if it is difficult in practice to prepare a consolidated cash flow statement for the third consolidated quarter due to large-scale business combination being carried out in the third quarterly consolidated accounting period or other circumstances, the consolidated cash flow statement for the third consolidated quarter need not be prepared.In this case, the fact that the consolidated cash flow statement for the third consolidated quarter cannot be prepared and the reason therefor must be stated in the notes.

Article 5-3Quarterly consolidated financial statements for the current quarterly consolidated accounting period and the current cumulative quarterly consolidated accounting period must be prepared by including comparative information (matters set forth in the following items as corresponding to matters stated in the quarterly consolidated financial statements for the respective categories of quarterly consolidated financial statements set forth in those items) as a component of the quarterly consolidated financial statements:

Article 6When preparing quarterly consolidated financial statements, assets and liabilities of consolidated subsidiary companies must be valuated, investments by the company submitting quarterly consolidated financial statements in consolidated subsidiary companies must be offset against the corresponding equity of those consolidated subsidiary companies, and any other necessary elimination of items between the consolidated companies must be made.

Article 7(1)Investments in any non-consolidated subsidiary company or affiliated company must be reported on a quarterly consolidated balance sheet by indicating values calculated by the equity method; provided, however, that the equity method is not to be applied to investments in a company that falls under either of the following categories:

(2)If any non-consolidated subsidiary company or affiliated company to which the equity method should be applied pursuant to the provisions of the preceding paragraph does not, in terms of its profit or loss and retained earnings and any other items, exert a material influence on quarterly consolidated financial statements even if the company is excluded from the target of application of the equity method, the company may be excluded from the target of application of the equity method.

Article 8With regard to consolidated companies' 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."), quarterly consolidated financial statements must be prepared by applying tax effect accounting (meaning an accounting method which, if there are differences between the amounts of assets and liabilities reported on the quarterly consolidated balance sheet and the amounts of assets and liabilities derived as a result of calculating the taxable income, reasonably matches the amount of quarterly net profit before deducing the corporation tax, etc. with the applicable amount of corporation tax, etc. through appropriate inter-period allocation of the amount of corporation tax, etc. pertaining to the differences; the same applies hereinafter).

Article 9Any consolidated subsidiary company for which the last day of the quarterly accounting period differs from the quarterly consolidated closing date of the quarterly accounting period of the company submitting the quarterly consolidated financial statements corresponding to the relevant period must, on the quarterly consolidated closing date of the quarterly accounting period corresponding to the relevant period, carry out the necessary quarterly settlement of accounts for preparing quarterly financial statements that serve as the basis for preparation of quarterly consolidated financial statements; provided, however, that this does not apply if the difference between the last day of the quarterly accounting period of the consolidated subsidiary company and the quarterly consolidated closing date of the quarterly accounting period corresponding to the relevant period is not more than three months, and quarterly consolidated financial statements corresponding to the relevant period are prepared based on quarterly financial statements for the quarterly accounting period of the consolidated subsidiary company.

Article 10If any material change has been made to material matters that serve as the basis for preparation of quarterly consolidated financial statements with regard to the scope of consolidation or scope of application of the equity method, a statement to that effect and the reason therefor must be stated in the notes.

Article 10-2The provisions of Article 5 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which changes in accounting policies have been made in association in revisions, etc. (meaning revisions, etc. of accounting standards, etc. as provided in the main clause of Article 8-3, paragraph (1) of the Regulation on Financial Statements; the same applies in the following Article) of accounting standards, etc. (meaning accounting standards, etc. as provided in the main clause of that paragraph; the same applies hereinafter).In this case, the term "amount of quarterly net profit or loss before taxes" in that Article is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes", the term "business year" is deemed to be replaced with "consolidated fiscal year", the term "cumulative quarterly accounting period" is deemed to be replaced with "cumulative quarterly consolidated accounting period", and the term "quarterly accounting period" is deemed to be replaced with "quarterly consolidated accounting period".

Article 10-3The provisions of Article 5-2 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which changes in accounting policies have been made based on justifiable grounds other than revisions, etc. of accounting standards, etc.In this case, the term "amount of quarterly net profit or loss before taxes" in that Article is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes", the term "business year" is deemed to be replaced with "consolidated fiscal year", the term "cumulative quarterly accounting period" is deemed to be replaced with "cumulative quarterly consolidated accounting period", and the term "quarterly accounting period" is deemed to be replaced with "quarterly consolidated accounting period".

Article 10-4The provisions of Article 5-3 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which material changes in accounting estimates have been made.In this case, the term "amount of quarterly net profit or loss before taxes" in that Article is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes", the term "quarterly accounting period" is deemed to be replaced with "quarterly consolidated accounting period" and the term "business year" is deemed to be replaced with "consolidated fiscal year".

Article 10-5The provisions of Article 5-4 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which material changes in accounting policies have been made, if it is difficult to distinguish those material changes in accounting policies from changes in accounting estimates.In this case, the term "quarterly accounting period" in that Article is deemed to be replaced with "quarterly consolidated accounting period" and the term "amount of quarterly net profit or loss before taxes" is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes".

Article 10-6The provisions of Article 5-5 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to cases in which a restatement has been made.In this case, the term "amount of quarterly net profit or loss before taxes" in item (ii) of that Article is deemed to be replaced with "quarterly net profits or quarterly net losses before taxes", and the term "previous business year" is deemed to be replaced with "previous consolidated fiscal year".

Article 12If an accounting method specific to the preparation of quarterly consolidated financial statements has been applied in compliance with the business accounting standards generally accepted as fair and appropriate, a statement to that effect and the details thereof must be set down in the notes; provided, however, that the notes may be omitted if they are not material.

Article 13(1)If any events that exert a material influence on the financial position, operating results and cash flow conditions of consolidated companies, as well as non-consolidated subsidiary companies and affiliated companies to which the equity method is applied, in and/or after the consolidated fiscal year containing the quarterly consolidated accounting period pertaining to the relevant quarterly consolidated financial statements (excluding the cumulative quarterly consolidated accounting period as of the end of the quarterly consolidated accounting period) have occurred after the quarterly consolidated closing date, those events must be stated in the notes.

(2)With regard to any subsidiary company or affiliated company for which the last day of the quarterly accounting period differs from the quarterly consolidated closing date in the quarterly accounting period of the company submitting quarterly consolidated financial statements corresponding to the relevant period, the events that have occurred after the quarterly closing date of the subsidiary company or affiliated company must be stated in the notes, notwithstanding the provisions of the preceding paragraph.

Article 14Beyond the notes particularly specified under this Regulation, if there are any matters that are found to be necessary for persons interested in the company submitting quarterly consolidated financial statements to make adequate judgments on the financial position, operating results and cash flow conditions of the business group for the consolidated fiscal year containing the quarterly consolidated accounting period pertaining to the quarterly consolidated financial statements, those matters must be stated in the notes.

Article 15(1)With regard to information on a certain unit of an enterprise (hereinafter referred to as a "reporting segment") (the relevant information will hereinafter be referred to as "segment information"), the following matters must be set down in the notes in accordance with Form No. 1:

(2)If there has been any change in reporting segments or any material change in the calculation method of an amount of profit or loss pertaining to reporting segments (referred to as the "calculation method pertaining to reporting segments" in the following paragraph and paragraph (4)) during the current quarterly consolidated accounting period (including any quarterly consolidated accounting periods within the current consolidated fiscal year prior to the current quarterly consolidated accounting period), the contents thereof must be stated in the notes.

(3)If there has been any change in reporting segments or any material change in the calculation method pertaining to reporting segments in or after the second quarterly consolidated accounting period of the current consolidated fiscal year, a statement to the effect that the change was made in or after the second quarterly consolidated accounting period and the reason therefor must be set down in the notes in addition to the notes under the preceding paragraph.

(4)If there has been any change in reporting segments or any material change in the calculation method pertaining to reporting segments during the previous consolidated fiscal year and any difference is observed between the reporting segments or the calculation method pertaining to reporting segments during the corresponding quarterly consolidated accounting period in the previous consolidated fiscal year and those matters during the current quarterly consolidated accounting period, a statement to that effect and the amounts set forth in paragraphs (1), items (i) and (ii) pertaining to the corresponding cumulative quarterly consolidated accounting period in the previous consolidated fiscal year (limited to the amounts calculated on the basis of the reporting segments and the calculation method pertaining to reporting segments during the current quarterly consolidated accounting period) must be stated in the notes.

(5)If, in the cases set forth in the preceding paragraph, it is difficult to calculate an accurate amount, an estimated amount may be noted by an appropriate method in lieu of the amount as provided in that paragraph; provided, however, that if it is difficult to calculate an amount, a statement to that effect and the reason therefor may be stated in lieu of the amount as provided in that paragraph.

(6)If a material impairment loss pertaining to fixed assets has been recognized, if there has been a material change in the amount of goodwill or if a material gain from negative goodwill has been recognized during the current quarterly consolidated accounting period, the outline thereof must be stated in the notes by reporting segment.

Article 15-2(1)By account title of a quarterly consolidated balance sheet concerning financial instruments, if the financial instruments are material to the business group's business operation and there has been a substantial fluctuation in the amount reported on the quarterly consolidated balance sheet or any other amount as compared to the last day of the previous consolidated fiscal year, the amount reported on the quarterly consolidated balance sheet, the market price, and the difference between the amount reported on the quarterly consolidated balance sheet and the market price, as of the quarterly consolidated closing date, and the calculation method for the market price must be stated in the notes by account title in the quarterly consolidated balance sheet; provided, however, that the notes may be omitted if the difference between the amount reported on the quarterly consolidated balance sheet and the market price and the difference between the amount reported on the consolidated balance sheet for the previous consolidated fiscal year and the market price are not material.

(2)Notwithstanding the provisions of the main clause of the preceding paragraph, if it is difficult to calculate the accurate amount in a timely manner with regard to the market price of financial instruments as of the quarterly consolidated closing date by account title in the quarterly consolidated balance sheet, an estimated amount may be stated.

(3)Notwithstanding the provisions of the main clause of paragraph (1) and the preceding paragraph, if it is extremely difficult to identify the market price as of the quarterly consolidated closing date, a statement to that effect, the reason therefor, an outline of the financial instruments, and the amount reported on the quarterly consolidated balance sheet may be entered in lieu of the matters specified in the main clause of paragraph (1).

Article 16Beyond the matters specified in the preceding Article, with regard to securities (limited to the securities set forth in the following items), if the securities are material to the business group's business operation and there has been a substantial fluctuation in the amount reported on the quarterly consolidated balance sheet or any other amount of the securities as compared to the last day of the previous consolidated fiscal year, the matters specified in the following items for the respective categories of securities set forth in those items must be stated in the notes; provided, however, that if it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be entered:

Article 17(1)Beyond the matters specified in Article 15-2, with regard to derivative transactions (those to which hedge accounting is applied may be excluded), if the transactions are material to the business group's business operation and there has been a substantial fluctuation in the contract amount or any other amount of the transactions as compared to the last day of the previous consolidated fiscal year, the contract amount or the principal equivalent amount specified in the contract, the market price, and valuation gains or losses as of the quarterly consolidated closing date must be stated in the notes, by the type of currency, money rate, share, bond, commodity or any other subject matter of transactions; provided, however, that if it is difficult to calculate the accurate amount in a timely manner, an estimated amount may be entered.

(2)The matters specified in the preceding paragraph must be entered by categorizing them into futures transactions, options transactions, forward transactions, swap transactions and any other derivative transactions, or any other types of transactions.

Article 17-2Notwithstanding the provisions of Article 15-2, Article 16 and Article 17, paragraph (1), a company submitting the consolidated financial statements (excluding cases in which financial assets account for the majority of all assets of the business group containing the company submitting the consolidated financial statements and financial liabilities and liabilities arising from insurance contracts account for the majority of all liabilities) may omit notes under these provisions in the first quarterly consolidated accounting period and the third quarterly consolidated accounting period.

Article 20(1)If a business combination has been carried out during the current quarterly consolidated accounting period through acquisition of another enterprise or a business segment of another enterprise, the following matters must be stated in the notes; provided, however, that the notes may be omitted if the transaction pertaining to the business combination is not material:

(2)Notwithstanding the provisions of the proviso to the preceding paragraph, if, the transactions pertaining to individual business combinations during the current quarterly consolidated accounting period are not material, but the transactions pertaining to multiple business combinations during the current quarterly consolidated accounting period are material as a whole, the matters set forth in item (i) and items (iii) to (vii) of that paragraph must be stated in the notes for the transactions pertaining to the business combinations as a whole.

(3)In the quarterly consolidated accounting period in which a provisional accounting method pertaining to business combinations that had been carried out by the quarterly consolidated closing date was determined, a statement to the effect that the method was determined, as well as the details and amounts of the review pertaining to the amount of goodwill that occurred set forth in paragraph (1), item (vi) or the amount of gain from negative goodwill must be stated in the notes; provided, however, that if notes are omitted pursuant to the provisions of the proviso to paragraph (1), they need not be stated in the notes.

(4)If a material review has been reflected in the initially allocated amounts of the acquisition costs in the comparative information included in the quarterly consolidated financial statements in line with the determination of the provisional accounting method set forth in the preceding paragraph, the details and amounts of the review must be stated in the notes.

Article 22(1)If a common control transaction, etc. has been carried out during the current quarterly consolidated accounting period, the following matters must be stated in the notes:

(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the common control transaction, etc. is not material; provided, however, that if, individual common control transactions, etc. during the current quarterly consolidated accounting period are not material, but the multiple common control transactions, etc. during the current quarterly consolidated accounting period are material as a whole, the matters set forth in the items of that paragraph must be stated in the notes for the transactions, etc. as a whole.

Article 23(1)If a formation of a jointly controlled enterprise (meaning a formation of a jointly controlled enterprise defined in Article 8-22, paragraph (1) of the Regulation on Financial Statements.; hereinafter the same applies in this Article and paragraph (1) of the following Article) has been carried out during the current quarterly consolidated accounting period, the matters equivalent to those set forth in paragraph (1), items (i) and (ii) of the preceding Article must be stated.In this case, if the matters equivalent to the matters set forth in item (i) of that paragraph are stated, the reason for determining the business combination to be a formation of a jointly controlled enterprise must be stated.

(2)Notwithstanding the provisions of the preceding paragraph, the notes may be omitted if the transaction pertaining to the formation of a jointly controlled enterprise is not material; provided, however, that if, the transactions pertaining to individual formations of a jointly controlled enterprise during the current quarterly consolidated accounting period are not material, the transactions pertaining to multiple formations of a jointly controlled enterprise during the current quarterly consolidated accounting period are material as a whole, the matters set forth in that paragraph must be stated in the notes for the transactions pertaining to the business combinations as a whole.

Article 24(1)If a material business divestiture has been carried out during the current quarterly consolidated accounting period, and the business divestiture is neither categorized as a common control transaction, etc. nor formation of a jointly controlled enterprise, the divesting enterprise must state the following matters in the notes:

(2)The statement of the matters set forth in item (v) of the preceding paragraph may be omitted if the continuing involvement is immaterial.

(3)If, the transactions pertaining to individual business divestures during the current quarterly consolidated accounting period are not material, the transactions pertaining to multiple business divestures during the current quarterly consolidated accounting period are material as a whole, the matters set forth in items (i) and (ii) of that paragraph must, notwithstanding the provisions of paragraph (1), be stated in the notes for the transactions pertaining to business divestures as a whole.

Article 25If a business divestiture is not categorized as a business combination, the divested enterprise must state the following matters in the notes:

Article 26The provisions of Article 15-18 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the business combination of a subsidiary company.In this case, the terms "company submitting the consolidated financial statements" and "consolidated fiscal year" in paragraph (1) of that Article are deemed to be replaced with "company submitting the quarterly consolidated financial statements" and "quarterly consolidated accounting period" respectively, the term "consolidated profit and loss statement" in item (iv) of that paragraph is deemed to be replaced with "quarterly consolidated profit and loss statement", and the term "consolidated fiscal year" in paragraph (3) of that Article is deemed to be replaced with "quarterly consolidated accounting period".

Article 27The provisions of Article 21 of the Regulation on Quarterly Financial Statements apply mutatis mutandis to a company submitting quarterly consolidated financial statements.In this case, the term "quarterly balance sheet date" in that Article is deemed to be replaced with "quarterly consolidated closing date" and the term "quarterly financial statements" in item (iv) of that Article is deemed to be replaced with "quarterly consolidated financial statements".

Article 27-2If no quarterly consolidated cash flow statement for the first cumulative quarterly consolidated accounting period or the third cumulative quarterly consolidated accounting period is prepared, the following matters must be stated in the notes; provided, however, that the notes may be omitted if they are not material:

Article 28(1)The notes under Article 10 to Article 10-6 and Article 12 must be entered immediately after the quarterly consolidated cash flow statement; provided, however, that if no quarterly consolidated cash flow statement for the first cumulative quarterly consolidated accounting period or the third cumulative quarterly consolidated accounting period is prepared, the notes must be entered immediately after the quarterly consolidated comprehensive income statement for the first cumulative quarterly consolidated accounting period and the third cumulative quarterly consolidated accounting period (if a quarterly consolidated comprehensive income statement for the third quarterly consolidated accounting period is prepared, the quarterly consolidated comprehensive income statement for the third quarterly consolidated accounting period).

(2)The notes under this Regulation (excluding Article 10 to Article 10-6 and Article 12) must be entered immediately after the notes under Articles 10 to 10-6 and Article 12; provided, however, that this does not apply in the following cases:

(3)Notwithstanding the provisions of the preceding paragraph, the notes under Article 27 must be entered immediately after the quarterly consolidated cash flow statement; provided, however, that if no quarterly consolidated cash flow statement for the first cumulative quarterly consolidated accounting period or the third cumulative quarterly consolidated accounting period is prepared, the notes must be entered immediately after the quarterly consolidated comprehensive income statement for the first cumulative quarterly consolidated accounting period and the third cumulative quarterly consolidated accounting period (if a quarterly consolidated comprehensive income statement for the third quarterly consolidated accounting period is prepared, the quarterly consolidated comprehensive income statement for the third quarterly consolidated accounting period).

(4)In the cases set forth in the preceding paragraph, notwithstanding the provisions of paragraph (1), the notes under Article 10 to Article 10-6 and Article 12 must be entered immediately after the notes under Article 27.

(5)If entering 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 another similar method.

Article 29The amounts in account titles and any other matters contained in quarterly consolidated financial statements are to be presented in units of millions of yen or thousands of yen.

Article 91With regard to the dividends during the cumulative quarterly consolidated accounting period as of the end of the current quarterly consolidated accounting period, the following matters must be stated in the notes:

Article 92If there is a substantial change in the amount of shareholders' equity as compared to the end of the previous consolidated fiscal year, the major cause of the change must be stated in the notes.

Article 95The provisions of Article 95 to Article 98 of the Regulation on Consolidated Financial Statements apply mutatis mutandis to the terminology, forms, and preparation methods of quarterly consolidated financial statements.