(i)Financial Reports:financial statements (including Consolidated Financial Statements (meaning consolidated financial statements prescribed in Article 1, item (xxi) of the Cabinet Office Order on Disclosure of Corporate Information (Order of the Ministry of Finance No. 5 of 1973; hereinafter referred to as the "Cabinet Office Order on Disclosure"); the same applies in Article 5, paragraph (3)); hereinafter the same applies in this item) and external reports on matters which concern a disclosure that has a material influence on the reliability of financial statements;

(ii)Internal Controls over Financial Reports:the system for properly preparing the Financial Reports of a company according to laws and regulations, etc.;

(iii)Company Submitting an Internal Control Report:a company that is required to submit an internal control report together with an annual securities report under Article 24-4-4, paragraph (1) of the Act (including a Designated Corporation specified in 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 a "Designated Corporation" in this Article), or a company which submits an internal control report together with an annual securities report pursuant to Article 24-4-4, paragraph (2) of the Act (including a Designated Corporation);

(iii)-2Foreign Company Internal Control Report:a Foreign Company Internal Control Report provided in Article 24, paragraph (8) of the Act, as applied mutatis mutandis pursuant to Article 24-4-4, paragraph (6) of the Act (including cases where applied mutatis mutandis pursuant to Article 27 of the Act; the same applies hereinafter);

(iv)Domestic Company:a Domestic Company as specified in Article 1, item (xx)-3 of the Cabinet Office Order on Disclosure;

(v)Foreign Company:a Foreign Company as specified in Article 1, item (xx)-4 of the Cabinet Office Order on Disclosure;

(vi)Consolidated Subsidiary Company:a Consolidated Subsidiary Company as specified in Article 2, item (iv) 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");

(vii)Financial Statement Audit:the audit certification implemented by a certified public accountant or auditing firm pursuant to Article 193-2, paragraph (1) of the Act;

(viii)Internal Control Audit:the audit certification implemented by a certified public accountant or auditing firm pursuant to Article 193-2, paragraph (2) of the Act;

(ix)Company Submitting Consolidated Financial Statements:the Company Submitting Consolidated Financial Statements specified in Article 2, item (i) of the Regulation on Consolidated Financial Statements; and

(x)Material Inadequacy to Be Disclosed:an inadequacy in the Internal Controls over Financial Reports which is highly likely to have a material effect on the Financial Reports.

(i)Domestic Company:Form No. 1;

(ii)Foreign Company:Form No. 2.

(i)documents proving that the representative whose information is entered in the internal control report has the proper authority concerning submission of the internal control report; and

(ii)documents proving that the Foreign Company has granted a person domiciled in Japan the authority to represent the Foreign Company with regard to any and all acts concerning submission of the internal control report.

(i)the subject of the Internal Control Audit;

(ii)the responsibility of management;

(iii)the responsibility of the certified public accountant or the auditing firm conducting the Internal Control Audit;

(iv)opinions as to whether the Internal Control Report adequately presents, in all material respects, the evaluation results for the Internal Controls over Financial Reports in accordance with the criteria for the evaluation of Internal Controls over Financial Reports that are generally accepted as fair and appropriate;

(v)additional information; and

(vi)the interests which should be clearly indicated pursuant to Article 25, paragraph (2) of the Certified Public Accountants Act (including cases where applied mutatis mutandis pursuant to Article 16-2, paragraph (6) and Article 34-12, paragraph (3) of the Certified Public Accountants Act).

(i)a statement that the management has a responsibility to design and implement the Internal Controls over Financial Reports and to prepare the internal control report; and

(ii)the fact that the possibility of false statements being present in the Financial Reports cannot be completely prevented or discovered through the Internal Controls over Financial Reports.

(i)a statement that the certified public accountant or the auditing firm conducting the Internal Control Audit has a responsibility to express opinions in the internal control report from an independent standpoint;

(ii)a statement that the Internal Control Audit was conducted based on the audit criteria for Internal Controls over Financial Reports which are generally accepted as fair and appropriate by the certified public accountant or the auditing firm; and

(iii)a statement that the criteria for the Internal Control Audit pertaining to Financial Reports require the certified public accountant or the auditing firm conducting the Internal Control Audit to reasonably assure that there is no material misstatement in the internal control report;

(iv)a statement that the Internal Control Audit includes procedures to obtain audit evidence relating to the evaluation results for the Internal Controls over Financial Reports in the internal control report;

(v)a statement that the overall presentation of the internal control report has been reviewed in the Internal Control Audit, including the scope of evaluation, the evaluation procedures and the evaluation results determined by the management;

(vi)a statement that the selection and application of the audit procedure of the Internal Control Audit is based on the judgment of the certified public accountant or the auditing firm; and

(vii)a statement that the audit evidence obtained as a result of the Internal Control Audit is sufficient and appropriate to provide a basis for the expressing of an opinion.

(i)an unqualified opinion:a statement that the internal control report which has been subject to the Internal Control Audit is found to adequately present, in all material respects, the evaluation of Internal Controls over Financial Reports in accordance with the criteria for evaluation of Internal Controls over Financial Reports which are generally accepted as fair and appropriate;

(ii)a qualified opinion with an excepted matter:a statement that, apart from an excepted matter, the internal control report which has been subject to the Internal Control Audit is found to adequately present, in all material respects, the evaluation of Internal Controls over Financial Reports in accordance with the criteria for the evaluation of Internal Controls over Financial Reports which are generally accepted as fair and appropriate, along with the excepted inappropriate matter and the influence of the excepted matter on the Financial Statement Audit or the influence of the important audit procedure that could not be implemented, etc. and the fact on the Financial Statement Audit; or

(iii)an adverse opinion:a statement that the internal control report subject to the Internal Control Audit is inadequate and the reason therefor, along with the influence thereof on the Financial Statement Audit.

(i)in cases where there is a statement in the internal control report of the details of the Material Inadequacy to Be Disclosed and the reason why the Material Inadequacy to be Disclosed has not been rectified, a statement that there is the Material Inadequacy to Be Disclosed and the influence of the Material Inadequacy to be Disclosed on the Financial Statement Audit;

(ii)in the case referred to in the preceding item, if any measures have been taken to rectify the Material Inadequacy to Be Disclosed after the last day of the relevant business year, the details of those measures;

(iii)post-balance sheet events which have a material influence on the evaluation of the validity of the Internal Controls over Financial Reports; and

(iv)in cases where an unqualified opinion is expressed on the internal control report that the failure to implement part of the management's evaluation procedures was attributable to unavoidable circumstances, the extent to which a sufficient evaluation procedure could not be implemented and the reason therefor.

(i)interests set forth in Article 24, paragraph (1) or (3) of the Certified Public Accountants Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 16-2, paragraph (6) of that Act);

(ii)where the business set forth in Article 2, paragraph (1) of the Certified Public Accountants Act may not be carried out pursuant to Article 24-2 of that Act (including cases where applied mutatis mutandis pursuant to Article 16-2, paragraph (6) of that Act);

(iii)where the audit-related service set forth in Article 24-3, paragraph (3) of the Certified Public Accountants Act may not be carried out pursuant to Article 24-3, paragraph (1) of that Act (including cases where applied mutatis mutandis pursuant to Article 16-2, paragraph (6) of that Act);

(iv)the case where a person who acts as an Assistant in the auditing of a company which intends to receive an audit certification (the person is hereinafter referred to as an "Assistant", and the company is hereinafter referred to as the "Audited Company") has any of the interests set forth in Article 24, paragraph (1), item (i) or (ii) or paragraph (3) of the Certified Public Accountants Act, or in Article 7, paragraph (1), items (i), (iv) to (vi), item (viii) or (ix) of the Order for Enforcement of the Certified Public Accountants Act (Cabinet Order No. 343 of 1952);

(v)the case where any relative within the second degree of kinship with the certified public accountant has any of the interests set forth in Article 24, paragraph (1), item (i) of the Certified Public Accountants Act or in Article 7, paragraph (1), item (i) of the Order for Enforcement of the Certified Public Accountants Act; or

(vi)the case where a certified public accountant, the accountant's spouse or Assistant has any of the interests set forth in Article 24, paragraph (1), item (i) or (ii) or paragraph (3) of the Certified Public Accountants Act, or in Article 7, paragraph (1), items (i) or (iv) to (vii) of the Order for Enforcement of the Certified Public Accountants Act (with regard to an Assistant, excluding the interests set forth in item (vii) of that paragraph) with a Consolidated Subsidiary Company (meaning a consolidated subsidiary company when the Audited Company is a Domestic Company or meaning a company equivalent to a consolidated subsidiary company when the Audited Company is a Foreign Company; the same applies hereinafter) or an Equity Method Affiliate (when the Audited Company is a Domestic Company, this means any Non-Consolidated Subsidiary Company (meaning a non-consolidated subsidiary company as set forth in Article 2, item (vi) of the Regulation on Consolidated Financial Statements; the same applies hereinafter) and any Affiliate (meaning an affiliate as set forth in Article 2, item (vii) of the Regulation on Consolidated Financial Statements; the same applies hereinafter) to which the equity method set forth in Article 2, item (viii) of the Regulation on Consolidated Financial Statements is applied, and when the Audited Company is a Foreign Company, this means any company equivalent to a Non-Consolidated Subsidiary Company or to an Affiliate to which the equity method set forth in Article 2, item (viii) of the Regulation on Consolidated Financial Statements is applied; the same applies hereinafter) of the Audited Company.

(i)the interests set forth in Article 34-11, paragraph (1) of the Certified Public Accountants Act;

(ii)where the business set forth in Article 2, paragraph (1) of the Certified Public Accountants Act may not be carried out pursuant to Article 34-11-2 of that Act;

(iii)where the partner of the auditing firm who carries out the audit certification procedure concerning the Audited Company or the partner's spouse has the interests set forth in Article 34-11, paragraph (3) of the Certified Public Accountants Act;

(iv)where an Assistant has any of the interests set forth in Article 24, paragraph (1), item (i) or (ii) or paragraph (3) of the Certified Public Accountants Act, or in Article 7, paragraph (1), items (i), (iv) to (vi), item (viii) or (ix) of the Order for Enforcement of the Certified Public Accountants Act;

(v)where any relative within the second degree of kinship with the partner who carries out the audit certification procedure for the Audited Company has any of the interests set forth in Article 24, paragraph (1), item (i) of the Certified Public Accountants Act or in Article 7, paragraph (1), item (i) of the Order for Enforcement of the Certified Public Accountants Act;

(vi)where an auditing firm has any of the interests set forth in Article 34-11, paragraph (1), item (i) of the Certified Public Accountants Act or in Article 15, items (i) to (iii) of the Order for Enforcement of the Certified Public Accountants Act with a Consolidated Subsidiary Company or an Equity Method Affiliate of the Audited Company;

(vii)the case where the partner of the auditing firm who carries out the audit certification procedure for the Audited Company or the partner's spouse or Assistant has any of the interests set forth in Article 24, paragraph (1), item (i) or (ii) or paragraph (3) of the Certified Public Accountants Act, or in Article 7, paragraph (1), items (i) or (iv) to (vii) of the Order for Enforcement of the Certified Public Accountants Act (with regard to an Assistant, excluding the interests set forth in item (vii) of that paragraph) with a Consolidated Subsidiary Company or an Equity Method Affiliate of the Audited Company;

(viii)the case where any of the partners of the auditing firm is a person who serves as a director, executive officer, company auditor, or employee of an Equity Method Affiliate of the Audited Company, or a person who has any of the interests set forth in Article 15, item (v) of the Order for Enforcement of the Certified Public Accountants Act with a Consolidated Subsidiary Company or an Equity Method Affiliate of the Audited Company; or

(ix)the case where half or more of the partners of the auditing firm have, with regard to themselves or their spouse, the interests set forth in Article 15, item (vii) of the Order for Enforcement of the Certified Public Accountants Act with the Audited Company or any of the interests set forth in Article 24, paragraph (1), item (i) or (ii) or paragraph (3) of the Certified Public Accountants Act or in Article 7, paragraph (1), items (i) or (iv) to (vii) of the Order for Enforcement of the Certified Public Accountants Act with a Consolidated Subsidiary Company or an Equity Method Affiliate of the Audited Company.

(i)the terminology, forms, and preparation methods in accordance with which the internal control report has been prepared;

(ii)material differences from the case of the internal control report having been prepared without applying the provisions of the preceding Article; and

(iii)material differences from the Internal Control Audit in the case where the Foreign Auditing Firm, etc. implements the certification which is deemed to be equivalent to the audit certification set forth in Article 193-2, paragraph (2), item (i) of the Act.

(i)[1 Matters concerning the fundamental framework for the Internal Controls over Financial Reports];

(ii)[2 Matters concerning the range of evaluation, the Reference Date, and the procedure for evaluation];

(iii)[3 Matters concerning the evaluation results];

(iv)[4 Supplementary matters]; and

(v)[5 Special matters].

(i)a document written in Japanese that contains the matters equivalent to the matters set forth in the items of Article 13 concerning the Foreign Company Internal Control Report;

(ii)a comparative table of the matters to be entered in the internal control report pursuant to Form No. 2 and the matters entered in the Foreign Company Internal Control Report which are equivalent to the matters;

(iii)a document written in Japanese that contains matters as instructed by the Commissioner of the Financial Service Agency on finding them necessary in light of the public interest or protection of investors;

(iv)a document proving that the representative whose information is entered in the Foreign Company Internal Control Report has the proper authority concerning submission of the Foreign Company Internal Control Report;

(v)a document proving that the Foreign Company has granted a person domiciled in Japan the authority to represent the Foreign Company with regard to any and all acts concerning submission of the Foreign Company Internal Control Report; and

(vi)a document prepared pursuant to Form No. 3.

(i)the submission date of the internal control report and its Supplementary Documents to be amended;

(ii)the reason for the amendment; and

(iii)the parts to be amended and the contents of the amendments.

(i)the terminology, forms, and preparation methods in accordance with which the internal control report has been prepared; and

(ii)material differences from the case of the internal control report having been prepared without applying the provisions of Article 18.

(i)the criteria in accordance with which the Internal Control Audit report has been prepared; and

(ii)material differences from the case where the Internal Control Audit report has been prepared without applying the provisions of the preceding paragraph.