Article 1(1)The terms "Issuer of Prepaid Payment Instruments," "Certified Association for Payment Service Providers," "Trust Company, etc.," or "Deposit-Taking Institutions" as used in this Cabinet Office Order mean Issuer of Prepaid Payment Instruments, Certified Association for Payment Service Providers, Trust Company, etc., or Deposit-Taking Institutions as prescribed in Article 2 of the Payment Services Act (hereinafter referred to as the "Act"), respectively.

(2)The terms "Prepaid Payment Instruments," "Unused Base Date Balance," "Amount Available for Payment, etc.," "Prepaid Payment Instruments for Own Business," "Prepaid Payment Instruments for Third-Party Business," "Issuer of Prepaid Payment Instruments for Own Business," "Issuer of Prepaid Payment Instruments for Third-Party Business," and "Record Period" as used in this Cabinet Office Order mean Prepaid Payment Instruments, Unused Base Date Balance, Amount Available for Payment, etc., Prepaid Payment Instruments for Own Business, Prepaid Payment Instruments for Third-Party Business, Issuer of Prepaid Payment Instruments for Own Business, Issuer of Prepaid Payment Instruments for Third-Party Business, and Record Period as prescribed in Article 3 of the Act, respectively.

(3)The term "Addition-Type Prepaid Payment Instruments" as used in this Cabinet Office Order means those Prepaid Payment Instruments in which amounts (if the amounts are found to be converted to and indicated as the unit and numbers in another unit, including number in the relevant unit) or records of the quantity of goods or services are added by electronic or magnetic means (the electronic or magnetic means prescribed in Article 3, paragraph (1), item (i) of the Act; hereinafter the same applies).

Article 2When a document to be submitted to the Commissioner of the Financial Services Agency (if the authority of the Commissioner of the Financial Services Agency has been delegated to the Directors-General of Local Finance Bureaus or the Director General of the Fukuoka Local Finance Branch Bureau (hereinafter referred to as the "Directors-General of Local Finance Bureaus, etc.") pursuant to the provisions of Article 28, paragraph (1) of the Order for Enforcement of the Payment Services Act (hereinafter referred to as the "Order"), the relevant Directors-General of Local Finance Bureaus, etc.; hereinafter the same applies except in Article 28, Article 35, item (v), and Article 36) pursuant to the provisions of the Act (limited to Chapter 2), the Order (limited to Chapter 2), or this Cabinet Office Order contains items indicated in a foreign currency, the equivalent amounts converted to Japanese currency and the standard used for the conversion must be included in the supplementary notes to the relevant document.

Article 3(1)The monetary amount converted from the quantity of goods or services the delivery or provision of which can be claimed by using the Prepaid Payment Instruments prescribed in Article 3, paragraph (1), item (ii) of the Act is the amount that should normally be received from the user as proceeds for the delivery or provision of goods or services in the relevant quantity to the user when the delivery or provision is made.

(2)The provisions of the preceding paragraph apply mutatis mutandis to if the quantity of goods or services is converted to a monetary amount under the provisions of the following Article, Article 19, Article 40, Article 41, and Article 48.

Article 4The amount of the Unused Base Date Balance is the amount calculated by deducting the amount collected set forth in item (ii) from the total amount set forth in item (i):

Article 5The Amount Available for Payment, etc. of the Prepaid Payment Instruments in which the amount (if the amount is found to be each time converted to and indicated as a number in another unit, including a number in the relevant unit; the same applies in this Article) or the quantity of goods or services is recorded by electronic or magnetic means is the maximum amount or quantity of the amount or quantity to be recorded.

Article 6Persons specified by Cabinet Office Order as prescribed in Article 4, paragraph (4), item (ii), (d) of the Order are the following persons:

Article 7(1)Prepaid Payment Instruments specified by Cabinet Office Order as prescribed in Article 4, paragraph (4), item (iii) of the Order are the following Prepaid Payment Instruments:

(2)The term "Specified Curriculum" as used in item (ii) of the preceding paragraph means a curriculum satisfying all of the following requirements:

Article 8Prepaid Payment Instruments specified by Cabinet Office Order as prescribed in Article 4, paragraph (4), item (iv) of the Order are those Prepaid Payment Instruments that are issued by a person engaging in the business pertaining to a school store and other facilities (hereinafter referred to as "facilities" in this Article) made available for use by higher education students, secondary school children (in the case of a miscellaneous school, limited to those who are taking a Specified Curriculum prescribed in paragraph (2) of the preceding Article) or elementary school children or employees of a specified School, etc. (meaning a school prescribed in Article 1 of the School Education Act, a special training college prescribed in Article 124 of the School Education Act, or a miscellaneous school prescribed in Article 134, paragraph (1) of the School Education Act) (hereinafter referred to as "students" in this Article) or former students (hereinafter collectively referred to as "persons related to the school") only to the persons related to school (limited to those that are designed to be used only in the facilities pertaining to the persons related to the school).

Article 9When an Issuer of Prepaid Payment Instruments for Own Business intends to make a notification pursuant to the provisions of Article 5, paragraph (1) of the Act, it must submit to the Commissioner of the Financial Services Agency a written notice prepared using appended Form 1 by attaching two copies of the written notice and the document set forth in Article 5, paragraph (2) of the Act by the day on which two months have passed from the day immediately following the Base Date on which the Unused Base Date Balance of its Prepaid Payment Instruments for Own Business has exceeded the Standard Amount (meaning the Standard Amount prescribed in Article 14, paragraph (1) of the Act; the same applies in Article 24, Article 33, and Article 38) for the first time since the commencement of the issuance of Prepaid Payment Instruments for Own Business.

Article 10Matters specified by Cabinet Office Order as prescribed in Article 5, paragraph (1), item (x) of the Act are the following matters:

Article 11Documents specified by Cabinet Office Order as prescribed in Article 5, paragraph (2) of the Act are the following documents (in the case of a document certified by a public agency, limited to one issued within three months prior to the date of notification):

Article 12(1)When an Issuer of Prepaid Payment Instruments for Own Business that submitted a written notice under Article 9 intends to make a notification pursuant to the provisions of Article 5, paragraph (3) of the Act, it must submit to the Commissioner of the Financial Services Agency a written notice of changes prepared using appended Form 2 by attaching two copies of the written notice of changes and documents specified in the following items for the categories of cases respectively prescribed therein (in the case of a document certified by a public agency, limited to one issued within three months prior to the date of notification):

(2)When the Commissioner of the Financial Services Agency accepts a notification under the Article 5, paragraph (3) of the Act, the commissioner must record the notified matters in the register of Issuers of Prepaid Payment Instruments for Own Business.

Article 13The Commissioner of the Financial Services Agency is to keep the register of Issuers of Prepaid Payment Instruments for Own Business that the commissioner has prepared pertaining to an Issuer of Prepaid Payment Instruments for Own Business at the Local Finance Bureau or the Fukuoka Local Finance Branch Bureau having jurisdiction over the location of the principal business office or office of the Issuer of Prepaid Payment Instruments for Own Business (in the case of a corporation established under the laws and regulations of a foreign state who issues Prepaid Payment Instruments for Own Business in Japan, its principal business office or office in Japan) and make it available for public inspection.

Article 14A person intending to obtain a registration under Article 7 of the Act must submit to the Commissioner of the Financial Services Agency a written application for registration set forth in Article 8, paragraph (1) of the Act prepared using appended Form 3 by attaching two copies of the written application for registration and the documents set forth in paragraph (2) of the same Article.

Article 15Matters specified by Cabinet Office Order as prescribed in Article 8, paragraph (1), item (ix) of the Act are the following matters:

Article 16The documents specified by Cabinet Office Order as prescribed in Article 8, paragraph (2) of the Act are the following documents (in the case of a document certified by a public agency, limited to one issued within three months prior to the date of application):

Article 17When the Commissioner of the Financial Services Agency intends to give a notice of registration prescribed in Article 9, paragraph (2) of the Act, the commissioner is to give it by a written notice of completion of registration prepared using appended Form 9.

Article 18The Commissioner of the Financial Services Agency is to keep the registry of Issuers of Prepaid Payment Instruments for Third-Party Business pertaining to the registered Issuer of Prepaid Payment Instruments for Third-Party Business at the Local Finance Bureau or the Fukuoka Local Finance Branch Bureau having jurisdiction over the location of the principal business office or office of the Issuer of Prepaid Payment Instruments for Third-Party Business (in the case of a corporation established under the laws and regulations of a foreign state that issues Prepaid Payment Instruments for Third-Party Business in Japan, its principal business office or office in Japan; hereinafter the same applies) and make it available for public inspection.

Article 19(1)The unused balance prescribed in Article 5, paragraph (1), item (ii), (d) of the Order is the amount calculated by deducting the total amount set forth in item (ii) from the total amount set forth in item (i):

(2)When the Commissioner of the Financial Services Agency intends to give a notice under Article 10, paragraph (2) of the Act, the commissioner is to give it by a written notice of refusal of registration prepared using appended Form 10.

Article 20(1)If an Issuer of Prepaid Payment Instruments for Third-Party Business intends to make a notification pursuant to the provisions of Article 11, paragraph (1) of the Act, it must submit to the Commissioner of the Financial Services Agency a written notice of changes prepared using appended Form 11 by attaching two copies of the written notice of changes and documents specified in the following items for the categories of cases respectively prescribed therein (in the case of a document certified by a public agency, limited to one issued within three months prior to the date of notification):

(2)When a notification is made under the preceding paragraph in the case set forth in item (vii) of the relevant paragraph, the Director-General of a Local Finance Bureau, etc. must notify the Directors-General of the other Local Finance Bureau, etc. referred to in the item to the effect that the notification has been made.

(3)The Director-General of a Local Finance Bureau, etc. who has received the notification under the preceding paragraph is to register the notified matters in the registry of Issuers of Prepaid Payment Instruments for Third-Party Business and notify it to the person who made the notification by the written notice of completion of registration prescribed in Article 17.

Article 21(1)If an Issuer of Prepaid Payment Instruments intends to issue Prepaid Payment Instruments (excluding when the Certificates, etc. (meaning the Certificates, etc. prescribed in Article 3, paragraph (1), item (i) of the Act; hereinafter the same applies) pertaining to the Prepaid Payment Instruments or documents or other materials that are an integral part of the Prepaid Payment Instruments are not delivered to the user), it must provide the user with the information concerning the matters listed in the items of Article 13, paragraph (1) of the Act by indicating the information on the Prepaid Payment Instruments that it issues (including documents or other materials that are an integral part of the Prepaid Payment Instruments).

(2)If an Issuer of Prepaid Payment Instruments intends to issue Prepaid Payment Instruments (excluding when the Certificates, etc. pertaining to the Prepaid Payment Instruments or documents or other materials that are an integral part of the Prepaid Payment Instruments are not delivered to the user), it must provide the user with the information concerning the matters listed in the items of Article 13, paragraph (1) of the Act by any of the following methods:

(3)Notwithstanding the provisions of paragraph (1), when the Prepaid Payment Instruments to be issued are used by presenting electronic equipment used by the user that is connected to the electronic equipment used by the Issuer of Prepaid Payment Instruments through telecommunications lines (including the Certificates, etc. when being connected to the electronic equipment before commencing the use of the Certificates, etc. or upon the use of the Certificates, etc.), the Issuer of Prepaid Payment Instruments may provide the users with the matters listed in the items of Article 13, paragraph (1) of the Act by any of the methods listed in the items of the preceding paragraph.

(4)The methods listed in the items of paragraph (2) must satisfy the following technical criteria:

Article 22(1)The matters listed in the items of Article 13, paragraph (1) of the Act must be provided as information accurately using terms that are easy to read and understand for persons who generally purchase or use Prepaid Payment Instruments; provided, however, that with regard to Prepaid Payment Instruments (excluding Prepaid Payment Instruments for which information is to be provided by methods listed in the items of paragraph (2) of the preceding Article) that are purchased for use only as gifts and designed not to clearly indicate the Amount Available for Payment, etc. according to the purpose of their purchases, it would be sufficient to indicate the Amount Available for Payment, etc. listed in Article 13, paragraph (1), item (ii) of the Act with signs, pictures, or any other methods.

(2)Matters specified by Cabinet Office Order as prescribed in Article 13, paragraph (1), item (v) of the Act are the following matters:

(3)If the matters listed in the items of Article 13, paragraph (1) of the Act cannot be clearly indicated due to the insufficient surface area of the Prepaid Payment Instruments, notwithstanding the provisions of the preceding two paragraphs, with regard to the matters listed in item (i) or (ii) of the preceding paragraph, it would be sufficient to indicate only the principal ones among them, provided that all of the requirements listed in the following items are satisfied:

(4)If an amount or the record of the quantity of goods or services is added in Addition-Type Prepaid Payment Instruments (excluding Addition-Type Prepaid Payment Instruments for which information is to be provided by any of the methods listed in the items of paragraph (2) of the preceding Article), and the information has already been provided pursuant to the provisions of Article 13, paragraph (1) of the Act regarding the Addition-Type Prepaid Payment Instruments, the relevant provision of information is deemed to be the provision of information under the same paragraph.

Article 23The cases specified by Cabinet Office Order as prescribed in Article 13, paragraph (2) of the Act are the cases where the Certified Association for Payment Service Providers of which the Issuer of Prepaid Payment Instruments is a member makes public to the users of Prepaid Payment Instruments the matters listed in paragraph (1), items (iv) and (v) of the same Article pertaining to the relevant Issuer of Prepaid Payment Instruments.

Article 24(1)The deposit prescribed in Article 14, paragraph (1) of the Act must be made within two months from the day immediately following the Base Date on which the Unused Base Date Balance has exceeded the Standard Amount.

(2)If succession of the business of issuing Prepaid Payment Instruments occurs, until the person that has succeeded to the business makes a security deposit for issuance in an amount not less than the Required Amount of Deposit (meaning the Required Amount of Deposit prescribed in Article 14, paragraph (1) of the Act; the same applies in Article 33, paragraph (1), item (ii) and Article 38, paragraph (1), item (ii)) pursuant to the provisions of Article 14, paragraph (1) of the Act (including when that person concludes a guarantee contract of security deposit for issuance (meaning the guarantee contract of security deposit for issuance prescribed in Article 15 of the Act; hereinafter the same applies) in lieu of making of the whole or part of the security deposit for issuance pursuant to the provisions of the same Article and notifies the Commissioner of the Financial Services Agency to that effect; and when that person concludes a trust contract of security deposit for issuance (meaning the trust contract of security deposit for issuance prescribed in Article 16, paragraph (1) of the Act; hereinafter the same applies) pursuant to the provisions of the same Article, and maintains trust property under the trust contract in lieu of making of the whole or part of the security deposit for issuance by obtaining the approval of the Commissioner of the Financial Services Agency), the security deposit for issuance, or guarantee contract of security deposit for issuance or trust contract of security deposit for issuance that has been made or concluded by the person from whom the business has been succeeded is deemed to be made or concluded on behalf of the person that has succeeded to the relevant business.

Article 25The amount calculated in accordance with the method specified by Cabinet Office Order as prescribed in Article 14, paragraph (2) of the Act is half of the amount calculated by deducting the Unused Base Date Balance as of the Base Date of the Prepaid Payment Instruments pertaining to the procedure for refund under Article 20, paragraph (1) of the Act and the procedure for the execution of the right under Article 31, paragraph (1) of the Act from the Unused Base Date Balance calculated in accordance with the method prescribed in Article 4.

Article 26(1)The deposit prescribed in Article 14, paragraph (2) must be made by the day on which two weeks have passed from the day on which the Issuer of Prepaid Payment Instruments comes to know the fact set forth in the same paragraph (hereinafter referred to as "time limit for depositing the shortfall" in this Article).

(2)If the time limit for depositing the shortfall falls on or after the day immediately following the first Base Date falling on or after the day on which the fact set forth in Article 14, paragraph (2) of the Act occurred, and an Issuer of Prepaid Payment Instruments has submitted the written report prescribed in Article 23, paragraph (1) of the Act pertaining to the Base Date by the relevant time limit for depositing the shortfall or the Unused Base Date Balance prescribed in Article 14, paragraph (1) of the Act has decreased to ten million yen or less on the Base Date (excluding when the procedure for refund prescribed in Article 20, paragraph (1) of the Act that was commenced on or before the Base Date is not completed as of the relevant Base Date and when the procedure for the execution of the right petitioned pursuant to the provisions of Article 11, paragraph (1) of the Order has not been completed as of the Base Date), the Issuer of Prepaid Payment Instruments is not required to make the deposit under Article 14, paragraph (2) of the Act.

(3)If an Issuer of Prepaid Payment Instruments did not, on or before the day on which the fact set forth in Article 14, paragraph (2) of the Act occurred, make a security deposit for issuance under paragraph (1) of the same Article (including when that Issuer of Prepaid Payment Instruments concludes a guarantee contract of security deposit for issuance in lieu of making of the whole or part of the security deposit for issuance pursuant to the provisions of Article 15 of the Act and notifies the Commissioner of the Financial Services Agency to that effect; and when that Issuer of Prepaid Payment Instruments concludes a trust contract of security deposit for issuance pursuant to the provisions of Article 16, paragraph (1) of the Act and maintains trust property under the trust contract in lieu of making of the whole or part of the security deposit for issuance by obtaining the approval of the Commissioner of the Financial Services Agency) pertaining to the Base Date immediately preceding the day on which the relevant fact occurred, the Issuer of Prepaid Payment Instruments is not required to make the deposit under Article 14, paragraph (2) of the Act.

(4)If an Issuer of Prepaid Payment Instruments has, on or before the day on which the fact set forth in Article 14, paragraph (2) the Act occurred, made a security deposit for issuance under paragraph (1) of the same Article (including when that Issuer of Prepaid Payment Instruments concludes a guarantee contract of security deposit for issuance in lieu of making of the whole or part of the security deposit for issuance pursuant to the provisions of Article 15 of the Act and notifies the Commissioner of the Financial Services Agency to that effect; and when that Issuer of Prepaid Payment Instruments concludes a trust contract of security deposit for issuance pursuant to the provisions of Article 16, paragraph (1) of the Act and maintains trust property under the trust contract in lieu of making of the whole or part of the security deposit for issuance by obtaining the approval of the Commissioner of the Financial Services Agency) pertaining to the Base Date immediately preceding the day on which the relevant fact occurred, and the time limit for depositing the shortfall pertaining to the occurrence of the fact falls within two months from the Base Date, it would be sufficient for the Issuer of Prepaid Payment Instruments to make the deposit under Article 14, paragraph (2) of the Act within two months from the day immediately following the relevant Base Date.

Article 27(1)An Issuer of Prepaid Payment Instruments intending to make a notification under Article 14, paragraph (2) of the Act must submit to the Commissioner of the Financial Services Agency a written notice prepared using appended form 12.

(2)When an Issuer of Prepaid Payment Instruments makes a notification under the preceding paragraph by making a new security deposit for issuance, a copy of an authenticated copy of the deposit document pertaining to the deposit must be attached to the written notice under the same paragraph.

(3)When an Issuer of Prepaid Payment Instruments makes a notification under paragraph (1) by concluding a new guarantee contract of security deposit for issuance or amending the terms and conditions of the existing guarantee contract of security deposit for issuance (excluding the cancellation of part of the contract), a copy of the contract document pertaining to the contract or amendment must be attached to the written notice under the same paragraph.

(4)When an Issuer of Prepaid Payment Instruments makes a notification under paragraph (1) by concluding a new trust contract of security deposit for issuance or amending the terms and conditions of the existing trust contract of security deposit for issuance (excluding the cancellation of part of the contract), a copy of the new contract or the contract after the amendment must be attached to the written notice under the same paragraph.

(5)If the Commissioner of the Financial Services Agency finds it necessary, the commissioner may order an Issuer of Prepaid Payment Instruments to submit the authenticated copy of the deposit document set forth in paragraph (2) or the original of the contract document set forth in the preceding two paragraphs.

Article 28Bond certificates specified by Cabinet Office Order as prescribed in Article 14, paragraph (3) of the Act are the following bond certificates:

Article 29(1)The appraised value of bond certificates that are deposited to fulfill the security deposit for issuance requirement pursuant to provisions of Article 14, paragraph (3) of the Act is the amount specified in the following items for the categories of bond certificates respectively prescribed therein:

(2)With regard to bond certificates issued on a discount basis, the provisions of the preceding paragraph apply by deeming the face value to be the amount obtained by adding the amount calculated by the following formula to the issue price:

(3)In the calculation by the formula set forth in the preceding paragraph, fractions below one year are omitted for the number of years from the issue date to the redemption date and the number of years from the issue date to the deposit date, and fractions below one yen are omitted for the amount obtained by dividing the difference between the face value and the issue price by the number of years from the issue date to the redemption date.

Article 30A person that makes a notification under Article 15 of the Act must submit to the Commissioner of the Financial Services Agency a written notice of guarantee contract of security deposit for issuance prepared using appended form 13 by attaching a copy of the guarantee contract of security deposit for issuance.

Article 31(1)The category for one that is determined to have sound equity capital as specified by Cabinet Office Order as prescribed in Article 8, paragraph (1) of the Order is the category specified in the following items for the type of Deposit-Taking Institutions respectively prescribed therein:

(2)The term "Overseas Business Locations" as used in items (i), (i)-2, and (ii) of the preceding paragraph means the Overseas Business Locations prescribed in Article 1, paragraph (3) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act (Order of the Prime Minister's Office and the Ministry of Finance No. 39 of 2000) or in Article 1, paragraph (3) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 17 of the Long Term Credit Bank Act (Order of the Prime Minister's Office and the Ministry of Finance No. 40 of 2000).

(3)The term "Overseas Bases" as used in paragraph (1), items (i)-3 and (ii) means the Overseas Bases prescribed in Article 3, paragraph (3) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 89, Paragraph (1) of the Shinkin Bank Act (Order of the Prime Minister's Office and the Ministry of Finance No. 41 of 2000).

(4)The term "International Uniform Standard" as used in paragraph (1), items (i) through (i)-3 means the International Uniform Standard prescribed in Article 1, paragraph (4) or Article 3, paragraph (3) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act, in Article 1, paragraph (4) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 17 of the Long Term Credit Bank Act, or in Article 3, paragraph (5) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 89, Paragraph (1) of the Shinkin Bank Act.

(5)The term "Non-consolidated Capital Adequacy Ratio" as used in paragraph (1), items (i) through (ii) means the Non-consolidated Capital Adequacy Ratio prescribed in Article 1, paragraph (7) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act, in Article 1, paragraph (6) of Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 17 of the Long Term Credit Bank Act, or in Article 3, paragraph (6) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 89, Paragraph (1) of the Shinkin Bank Act; the terms "Non-consolidated Common Equity Tier 1 Ratio," "Non-consolidated Tier 1 Ratio," and "Non-consolidated Total Capital Adequacy Ratio" as used in paragraph (1), item (i) mean the Non-consolidated Common Equity Tier 1 Ratio, Non-consolidated Tier 1 Ratio, and Non-consolidated Total Capital Adequacy Ratio respectively prescribed in Article 1, paragraph (7) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act; and the terms "Non-consolidated Common Capital Contribution Tier 1 Ratio," "Non-consolidated Tier 1 Ratio," and "Non-consolidated Total Capital Adequacy Ratio" as used in paragraph (1), item (i)-3 mean the Non-consolidated Common Capital Contribution Tier 1 Ratio, Non-consolidated Tier 1 Ratio, and Non-consolidated Total Capital Adequacy Ratio respectively prescribed in Article 3, paragraph (6) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 89, Paragraph (1) of the Shinkin Bank Act.

(6)The term "Domestic Standard" as used in paragraph (1), item (ii) means the Domestic Standard prescribed in Article 1, paragraph (5) or Article 3, paragraph (4) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act, in Article 1, paragraph (5) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 17 of the Long Term Credit Bank Act, or in Article 3, paragraph (4) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 89, Paragraph (1) of the Shinkin Bank Act.

(7)The term "Non-consolidated Capital Adequacy Ratio" as used in paragraph (1), item (iii) means: for labor banks or federations of labor banks, the Non-consolidated Capital Adequacy Ratio prescribed in Article 2, paragraph (3) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 94, Paragraph (1) of the Labor Bank Act (Order of the Prime Minister's Office, the Ministry of Finance and the Ministry of Labour No. 8 of 2000); for credit cooperatives or federations of cooperatives engaging in the business prescribed in Article 9-9, paragraph (1), item (i) of the Small and Medium Sized Enterprises Cooperatives Act, the Non-consolidated Capital Adequacy Ratio prescribed in Article 1, paragraph (3) of the Order Providing for the Categories, etc. Prescribed in Article 26, Paragraph (2) of the Banking Act as Applied Mutatis Mutandis Pursuant to Article 6, Paragraph (1) of the Act on Financial Businesses by Cooperative (Order of the Prime Minister's Office and the Minister of Finance No. 42 of 2000); for agricultural cooperatives or federations of agricultural cooperatives engaging in the business prescribed in Article 10, paragraph (1), item (iii) of the Agricultural Cooperatives Act, the Non-consolidated Capital Adequacy Ratio prescribed in Article 1, paragraph (3) of the Order Providing for the Categories, etc. Prescribed in Article 94-2, Pparagraph (3) of the Agricultural Cooperatives Act (Order of the Prime Minister's Office, the Ministry of Finance and the Ministry of Agriculture, Forestry and Fisheries No. 13 of 2000); for fisheries cooperatives engaging in the business prescribed in Article 11, paragraph (1), item (iv) of the Fisheries Cooperatives Act or fishery processing cooperatives engaging in the business prescribed in Article 93, paragraph (1), item (ii) of the Act, the Non-consolidated Capital Adequacy Ratio prescribed in Article 1, paragraph (3) of the Order Providing for the Categories, etc. Prescribed in Article 123-2, Paragraph (3) of the Fisheries Cooperatives Act (Order of the Prime Minister's Office, the Ministry of Finance and the Ministry of Agriculture, Forestry and Fisheries No. 15 of 2000); and for federations of fisheries cooperatives engaging in the business prescribed in Article 87, paragraph (1), item (iv) of the Act or federations of fishery processing cooperatives engaging in the business prescribed in Article 97, paragraph (1), item (ii) of the Act, the Non-consolidated Capital Adequacy Ratio prescribed in Article 3, paragraph (3) of the Order.

(8)The terms "Non-consolidated Capital Adequacy Ratio," "Non-consolidated Common Capital Contribution Tier 1 Ratio," "Non-consolidated Tier 1 Ratio," and "Non-consolidated Total Capital Adequacy Ratio" as used in paragraph (1), item (iv) mean the Non-consolidated Capital Adequacy Ratio, Non-consolidated Common Capital Contribution Tier 1 Ratio, Non-consolidated Tier 1 Ratio, and Non-consolidated Total Capital Adequacy Ratio respectively prescribed in Article 1, paragraph (3) of the Order Providing for the Categories, etc. Prescribed in Article 85, Paragraph (2) of the Norinchukin Bank Act (Order of the Cabinet Office, the Ministry of Finance and the Ministry of Agriculture, Forestry and Fisheries No. 3 of 2001).

(9)The term "Non-consolidated Capital Adequacy Ratio" as used in paragraph (1), item (v) means the ratio obtained by the formula pertaining to the standard prescribed in Article 23, paragraph (1), item (i) of the Shoko Chukin Bank Limited Act (Act No. 74 of 2007), and the terms "Non-consolidated Common Equity Tier 1 Ratio," "Non-consolidated Tier 1 Ratio," and "Non-consolidated Total Capital Adequacy Ratio" as used in paragraph (1), item (v) mean the values obtained by the formula out of the Non-consolidated Capital Adequacy Ratio.

Article 32(1)The category for one that is determined to have a sound status with regard to capital adequacy to support the payment of Insurance Claims, etc. as specified by Cabinet Office Order as prescribed in Article 8, paragraph (2), item (i) of the Order is for one whose Ratio Indicating the Sound Status with Regard to Capital Adequacy to Support the Payment of Insurance Claims, etc. included in the latest explanatory documents on the status of business and property is not less than 200 percent.

(2)The term "Ratio Indicating the Sound Status with Regard to Capital Adequacy to Support the Payment of Insurance Claims, etc." as prescribed in the preceding paragraph means the ratio obtained by the formula pertaining to the standard prescribed in the following items for the categories respectively prescribed therein:

(3)Persons specified by Cabinet Office Order as prescribed in Article 8, paragraph (2), item (i) of the Order are Insurance Companies, Foreign Insurance Companies, etc., or Underwriting Members.

Article 33(1)When an Issuer of Prepaid Payment Instruments that has concluded a guarantee contract of security deposit for issuance falls under any of the following items, it may cancel the whole or part of the guarantee contract of security deposit for issuance respectively prescribed therein by obtaining the approval of the Commissioner of the Financial Services Agency:

(2)If an Issuer of Prepaid Payment Instruments intends to obtain the approval prescribed in the preceding paragraph, the issuer must submit to the Commissioner of the Financial Services Agency a written application for approval of cancellation of guarantee contract of security deposit for issuance prepared using appended form 14.

(3)If the Commissioner of the Financial Services Agency grants the approval set forth in paragraph (1), the commissioner is to notify the Issuer of Prepaid Payment Instruments to that effect by issuing a written approval of cancellation of the guarantee contract of security deposit for issuance prepared using appended form 15.

(4)If an Issuer of Prepaid Payment Instruments cancels the whole or part of the guarantee contract of security deposit for issuance by obtaining the approval under paragraph (1), the issuer must submit to the Commissioner of the Financial Services Agency a written notice of cancellation of the guarantee contract of security deposit for issuance prepared using appended Form 16 by attaching a copy of the guarantee contract of security deposit for issuance reflecting the cancellation.

Article 34(1)If an Issuer of Prepaid Payment Instruments intends to obtain the approval under Article 16, paragraph (1) of the Act, the issuer must submit to the Commissioner of the Financial Services Agency a written application for approval of trust contract of security deposit for issuance prepared using appended Form 17 by attaching two copies of the written application for approval of the trust contract of security deposit for issuance and a copy of the trust contract of security deposit for issuance.

(2)If the Commissioner of the Financial Services Agency has granted the approval set forth in the preceding paragraph, the commissioner is to notify the Issuer of Prepaid Payment Instruments to that effect by issuing a written approval of the trust contract of security deposit for issuance prepared using appended Form 18.

(3)If an Issuer of Prepaid Payment Instruments places property in the trust under the trust contract of security deposit for issuance for the first time after obtaining the approval under paragraph (1), the issuer must submit to the Commissioner of the Financial Services Agency a written notice of the trust contract of security deposit for issuance prepared using appended Form 19 by attaching a document proving the amount of the trust property.

Article 35Matters specified by Cabinet Office Order as prescribed in Article 16, paragraph (2), item (iv) of the Act are the following matters:

Article 36(1)Bank deposits and savings specified by Cabinet Office Order as prescribed in Article 16, paragraph (3) of the Act are bank deposits and savings with a Deposit-Taking Institution (if the trust contract prepaid payment instruments issuer is a Deposit-Taking Institution, excluding bank deposits and savings with oneself).

(2)Bond certificates specified by Cabinet Office Order as prescribed in Article 16, paragraph (3) of the Act are the following bond certificates (including those the ownership of the right is determined based on the statement or record in the book-entry transfer account registry under the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares.; hereinafter the same applies):

Article 37If the trust property is maintained in the form of bond certificates pursuant to the provisions of Article 16, paragraph (3) of the Act or is invested in bond certificates pursuant to the provisions of Article 35, item (v), (a), the estimated amount of the bond certificates is an amount not exceeding the amount obtained by multiplying the market value of the bond certificates as of each Base Date of the Issuer of Prepaid Payment Instruments by the ratio specified in the following items for the categories of bond certificates respectively prescribed therein:

Article 38(1)If an Issuer of Prepaid Payment Instruments that has concluded a trust contract of security deposit for issuance falls under any of the following items, the issuer may cancel the whole or part of the trust contract of security deposit for issuance respectively prescribed therein by obtaining the approval of the Commissioner of the Financial Services Agency:

(2)If the Issuer of Prepaid Payment Instruments intends to obtain the approval prescribed in the preceding paragraph, the issuer must submit to the Commissioner of the Financial Services Agency a written application for approval of cancellation of the trust contract of security deposit for issuance prepared using appended Form 20.

(3)If the Commissioner of the Financial Services Agency grants the approval set forth in paragraph (1), the commissioner is to notify the Issuer of Prepaid Payment Instruments to that effect by issuing a written approval of cancellation of the trust contract of security deposit for issuance prepared using appended Form 21.

(4)If an Issuer of Prepaid Payment Instruments has cancels the whole or part of the trust contract of security deposit for issuance by obtaining the approval under paragraph (1), the issuer must submit to the Commissioner of the Financial Services Agency a written notice of cancellation of the trust contract of security deposit for issuance prepared using appended Form 22 by attaching a copy of the trust contract of security deposit for issuance reflecting the cancellation.

Article 39(1)If any security deposit for issuance is required pursuant to the order under Article 17 of the Act, the deposit must be made to the official depository nearest to the principal business office or office of the Issuer of Prepaid Payment Instruments that concluded the relevant guarantee contract of security deposit for issuance or trust contract of security deposit for issuance.

(2)The person that made the deposit set forth in the preceding paragraph must, without delay, submit to the Commissioner of the Financial Services Agency a written notice prepared using appended form 23 by attaching the authenticated copy of the deposit document pertaining to that deposit.

Article 40(1)The unused balance as of the day on which the procedure for the execution of the right prescribed in Article 9, paragraph (1), item (iii) of the Order is the amount calculated by deducting the total amount set forth in item (ii) from the total amount set forth in item (i):

(2)The unused balance as of the day on which the procedure for refund prescribed in Article 9, paragraph (2), item (i) of the Order is the amount calculated by deducting the total amount set forth in item (ii) from the total amount set forth in item (i):

Article 41(1)The amount specified by Cabinet Office Order as prescribed in Article 20, paragraph (1) of the Act is the amount calculated by deducting the total amount set forth in item (ii) from the total amount set forth in item (i):

(2)An Issuer of Prepaid Payment Instruments must give a public notice of the matters listed in Article 20, paragraph (2), items (i) through (iii) of the Act and the matters listed in paragraph (5), items (i) and (ii) in a daily newspaper that publishes matters on current events; provided, however, that if Certificates, etc. pertaining to Prepaid Payment Instruments or documents or other materials that are an integral part of the Prepaid Payment Instruments are not delivered to the user or in the case prescribed in Article 21, paragraph (3), a public notice may be given by means of Electronic Public Notice prescribed in Article 2, item (xxxiv) of the Companies Act.

(3)An Issuer of Prepaid Payment Instruments must take measures to post the matters listed in the items of Article 20, paragraph (2) of the Act in a place easily seen by the public at all of its business offices or offices and the member shops.

(4)If an Issuer of Prepaid Payment Instruments intends to make a refund pertaining to Prepaid Payment Instruments used when the delivery or provision of goods or services is carried out through telecommunications lines connecting the computer used by the issuer or the person designated by the issuer with the computer of the users, the issuer must, in lieu of the posting prescribed in the preceding paragraph, provide the users of the Prepaid Payment Instruments pertaining to the relevant refund with information concerning the matters listed in the items of Article 20, paragraph (2) of the Act by the same method as any of those prescribed in Article 21, paragraph (2) that the relevant Issuer of Prepaid Payment Instruments employs for providing the relevant information to the users of the Prepaid Payment Instruments.

(5)Matters specified by Cabinet Office Order as prescribed in Article 20, paragraph (2), item (iv) of the Act are the following matters:

(6)If Issuer of Prepaid Payment Instruments gives a public notice pursuant to the provisions of Article 20, paragraph (2) of the Act, the Issuer of Prepaid Payment Instruments must immediately submit to the Commissioner of the Financial Services Agency a written notice prepared using appended Form 24 by attaching the following documents:

(7)Upon completion of the refund under Article 20, paragraph (1) of the Act, an Issuer of Prepaid Payment Instruments must submit to the Commissioner of the Financial Services Agency a written report prepared using appended Form 25 and containing the following matter:

(8)An Issuer of Prepaid Payment Instruments that is unable to complete the refund prescribed in Article 20, paragraph (1) of the Act must promptly submit to the Commissioner of the Financial Services Agency a written notice prepared using appended form 26.

Article 42Cases specified by Cabinet Office Order as prescribed in Article 20, paragraph (5) of the Act are the cases falling under any of the following items:

Article 43An Issuer of Prepaid Payment Instruments must, in accordance with the contents and methods of its business, take measures to ensure sufficient control of the electronic data processing system pertaining to the business of issuing Prepaid Payment Instruments.

Article 44An Issuer of Prepaid Payment Instruments must, with regard to information security management pertaining the personal information of users of Prepaid Payment Instruments who are individuals, supervision of its employees, and if the handling of that information is entrusted to another person, supervision of the other person, take necessary and appropriate measures for preventing leakage, loss, or damage of that information.

Article 45In handling personal information regarding race, creed, family origin, domicile of origin, healthcare, or criminal background and other specified non-public information (meaning information learned in the course of business that has not yet been publicly disclosed) of the users of Prepaid Payment Instruments who are individuals, an Issuer of Prepaid Payment Instruments must take measures to ensure that the relevant information is not used for a purpose other than for ensuring the appropriate operation of the business and for other purposes found necessary.

Article 46(1)The books and documents on the business of issuing Prepaid Payment Instruments as prescribed in Article 22 of the Act are the following books and documents:

(2)The issuance volume by type of Prepaid Payment Instruments and their Amount Available for Payment, etc. set forth in item (i) of the preceding paragraph is the numerical value obtained, for each type of these, by totaling: in the case of the Prepaid Payment Instruments prescribed in Article 3, paragraph (1), item (i) of the Act, the amount that is available for the payment of proceeds at the time of issuance (including the amounts that were thereafter added to Addition-Type Prepaid Payment Instruments (if the amounts are found to be each time converted to and indicated as numbers in another unit, monetary amounts converted from the numbers in the relevant unit)); and in the case of the Prepaid Payment Instruments prescribed in item (ii) of the same paragraph, the quantity of goods or services the delivery or provision of which can be claimed at the time of issuance (including the quantity of goods or services that was thereafter added to Addition-Type Prepaid Payment Instruments).

(3)The collection volume by type of Prepaid Payment Instruments and their Amount Available for Payment, etc. set forth in paragraph (1), item (i) is the numerical value obtained, for each type of these, by totaling: in the case of the Prepaid Payment Instruments prescribed in Article 3, paragraph (1), item (i) of the Act, the amount that has been used for the payment of proceeds ; and in the case of the Prepaid Payment Instruments prescribed in item (ii) of the same paragraph, the quantity of goods or services that have been claimed by the use of the relevant Prepaid Payment Instruments.

(4)If it is determined to be difficult to track the collection volume set forth in paragraph (1), item (i) by type of the Amount Available for Payment, etc. of Prepaid Payment Instruments, it would be sufficient to record the collection volume in the aggregate by type of Prepaid Payment Instruments.

(5)An Issuer of Prepaid Payment Instruments must preserve the books and documents listed in paragraph (1) for at least five years from the day of the closing of the books.

Article 47(1)The written report set forth in Article 23, paragraph (1) of the Act must be prepared using appended form 27 and submitted to the Commissioner of the Financial Services Agency within two months from the day immediately following the relevant Base Date.

(2)If an Issuer of Prepaid Payment Instruments intends to submit the written report set forth in the preceding paragraph, the issuer must submit it to the Commissioner of the Financial Services Agency by attaching two copies of the written report and the latest balance sheet (including the related notes) and profit and loss statement (including the related notes).

(3)An Issuer of Prepaid Payment Instruments that has made the deposit under Article 14, paragraph (1) of the Act must submit to the Commissioner of the Financial Services Agency the written report set forth in paragraph (1) by attaching a copy of the authenticated copy of the deposit document pertaining to the relevant deposit.

(4)If an Issuer of Prepaid Payment Instruments that made a notification pursuant to the provisions of Article 15 of the Act subsequently changes the terms and conditions of the guarantee contract of security deposit for issuance (excluding the cancellation of part of the relevant guarantee contract of security deposit for issuance) or renews the guarantee contract of security deposit for issuance, the issuer must submit to the Commissioner of the Financial Services Agency the written report set forth in paragraph (1) by attaching a copy of the contract or a document proving that fact.

(5)A trust contract prepaid payment instruments issuer must submit to the Commissioner of the Financial Services Agency the written report set forth in paragraph (1) by attaching a document issued by a Trust Company, etc. proving the amount of trust property as of the relevant Base Date.

(6)If Commissioner of the Financial Services Agency finds it necessary, the commissioner may order an Issuer of Prepaid Payment Instruments to submit the authenticated copy of the deposit document set forth in paragraph (3) or the original of the contract set forth in paragraph (4).

Article 48(1)The amount issued of Prepaid Payment Instruments issued during the Record Period prescribed in Article 23, paragraph (1), item (i) of the Act is the total of the following amounts:

(2)The amount collected of Prepaid Payment Instruments during the Record Period prescribed in item (iii) of the following Article is the total amount of the value (meaning the amount specified in the following items for the categories of Prepaid Payment Instruments respectively prescribed therein) of all the Prepaid Payment Instruments for the relevant Record Period:

Article 49Matters specified by Cabinet Office Order as prescribed in Article 23, paragraph (1), item (iv) of the Act are the following matters:

Article 50The public notice prescribed in Article 27, paragraph (2) and Article 29 of the Act is given in the official gazette.

Article 50-2(1)If an Issuer of Prepaid Payment Instruments intends to make a notification under the provisions of Article 29-2, paragraph (1) of the Act, the issuer must submit to the Commissioner of the Financial Services Agency a written notice prepared using appended Form 28 by attaching two copies of the written notice.

(2)The written notice set forth in the preceding paragraph is to contain the following matters:

(3)If an Issuer of Prepaid Payment Instruments intends to make a notification under the provisions of Article 29-2, paragraph (2) of the Act, the issuer must submit to the Commissioner of the Financial Services Agency a written notice prepared using appended Form 29 by attaching two copies of the written notice.

(4)The written notice set forth in the preceding paragraph is to contain the following matters:

Article 50-3With regard to the application of the provisions of Articles 26, 42 and 48 to Issuers of Prepaid Payment Instruments that have submitted a written notice pursuant to the provisions of Article 29-2, paragraph (1) of the Act and to which the provisions of the same paragraph apply, the terms listed in the middle column of the following table in the provisions listed in the left-hand column of the table are replaced with the terms listed in the right-hand column of the same table.

Article 51A person intending to make a notification pursuant to the provisions of Article 30, paragraph (2) of the Act must submit to the Commissioner of the Financial Services Agency a written notice prepared using appended Form 30 by attaching two copies of the written notice and the following documents (in the case of a document certified by a public agency, limited to one issued within three months prior to the date of notification):

Article 52The Commissioner of the Financial Services Agency may entrust to the Agents for Local Finance Office in the Distribution Proceedings of Security Deposit to Holders of Prepaid Payment Instruments prescribed in Article 31, paragraph (3) of the Act the whole or part of the affairs pertaining to the public notice prescribed in paragraph (2) of the same Article, the affairs pertaining to the notification prescribed in Article 11, paragraph (2) of the Order, the affairs pertaining to the investigation of the right prescribed in paragraph (4) of the same Article (including the public notice or provision of an opportunity prescribed in the same paragraph), the affairs pertaining to preparation, public notice, and notification of the distribution table prescribed in paragraph (5) of the same Article, and other affairs pertaining to the procedure for the execution of the right.

Article 53(1)A person intending to make a notification pursuant to the provisions of Article 33, paragraph (1) of the Act must submit to the Commissioner of the Financial Services Agency a written notice prepared using appended Form 31 by attaching two copies of the written notice.

(2)The written notice set forth in the preceding paragraph is to contain the following matters:

(3)If an Issuer of Prepaid Payment Instruments has discontinued the whole or part of the business of issuing Prepaid Payment Instruments by means of assignment of business, merger or company split, or for other reasons, a document containing both the terms and conditions of the contract pertaining to the succession of the business and the method for succession of the business must be attached to the written notice set forth in paragraph (1).

Article 54If an Issuer of Prepaid Payment Instruments intends to submit to the Director-General of a Local Finance Bureau, etc. the written notice prescribed in Article 9 and other documents prescribed in the Act and this Cabinet Office Order (hereinafter referred to as "Written Notice, etc." in this Article and the following Article), and there is an office of a Local Finance Bureau, Otaru Sub-office of Hokkaido Local Finance Bureau, or Kitami Sub-office of Hokkaido Local Finance Bureau having jurisdiction over the location of the principal business office or office of the Issuer of Prepaid Payment Instruments, the Issuer of Prepaid Payment Instruments must submit the Written Notice, etc. through the head of the office or sub-offices.

Article 55If Issuer of Prepaid Payment Instruments intends to submit a Written Notice, etc. to the Director-General of a Local Finance Bureau, etc. (including submission through the head of an office or sub-office of a Local Finance Bureau prescribed in the preceding Article), the issuer may submit it through a Certified Association for Payment Service Providers.

Article 56(1)The Commissioner of the Financial Services Agency is to endeavor to process any application for registration made pursuant to the provisions of the Act, the Order, or this Cabinet Office Order within two months from the day on which the application arrives at the office of the commissioner.

(2)The Commissioner of the Financial Services Agency is to endeavor to process an application for approval of cancellation of guarantee contract of security deposit for issuance prescribed in Article 33, paragraph (1), approval of trust contract of security deposit for issuance prescribed in Article 34, paragraph (1), or approval of cancellation of trust contract of security deposit for issuance prescribed in Article 38, paragraph (1), within twenty days.

(3)The period prescribed in the preceding two paragraphs is not to include the following periods: