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

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

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

Article 1-2The terminology, forms, and preparation methods of interim financial statements submitted by a stock company satisfying all of the following requirements (hereinafter referred to as a "specified company complying with designated international accounting standards") from among the issuers (meaning the issuers prescribed in Article 2, paragraph (5) of the Act) of the securities set forth in paragraph (1), item (v) or (ix) of that Article may, only when it does not prepares interim consolidated financial statements, be governed by the provisions of Chapter VIII:

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

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

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

(2)The accounting principles and procedures used for preparing financial statements in the previous business year must be applied continuously in the relevant interim accounting period, except when those will be changed based on justifiable grounds.

(3)The same presentation method of interim financial statements must be applied continuously, except when those will be changed based on justifiable grounds.

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

Article 4With regard to accounting policies, the particulars that serve as the basis for preparation of interim financial statements and contribute to the understanding of investors and other users of interim financial statements must be set down in the notes; provided, however, that notes may be omitted for particulars that are not material.

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

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

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

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

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

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

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

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

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

(2)Notwithstanding the provisions of the preceding paragraph, if the interim financial statements may not be practically reclassified, the reason therefor must be set down in the notes.

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

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

Article 5-2-3If any change is made in accounting estimates, the following particulars must be set down in the notes; provided, however, that notes may be omitted for particulars that are not material:

Article 5-2-4If it is difficult to distinguish a change in accounting policies from a change in accounting estimates, the following particulars must be set down in the notes; provided, however, that notes may be omitted for particulars that are not material:

Article 5-2-5If the financial statements are restated, the following particulars must be set down in the notes; provided, however, that notes may be omitted for particulars that are not material:

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

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

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

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

Article 5-5(1)In addition to the particulars prescribed in Article 5-3-2, with regard to derivative transactions (limited to those to which hedge accounting (meaning the accounting process prescribed in Article 8, paragraph (69) of the Regulation on Financial Statements; the same applies in paragraph (4)) is not applied), the contract amount as of the interim balance sheet date or the principal equivalent amount specified in the contract, the market price and gain or loss on valuation as of the interim balance sheet date must be set down in the notes, for each type of the subject matter of transactions (meaning currencies, money rates, shares, bonds, commodities and any other subject matter of transactions; the same applies in the following paragraph); provided, however, that notes may be omitted for particulars that are not material.

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

(3)The particulars prescribed in paragraph (1) that need to be included must be classified into transaction types (meaning futures transactions, options transactions, forward transactions, swap transactions and any other derivative transactions; the same applies in the following paragraph), distinction between market transactions (meaning the market transactions specified in Article 8, paragraph (10), item (iii) of the Regulation on Financial Statements) or transactions other than market transactions, distinction between those pertaining to purchase contracts and those pertaining to sales contracts, the period from the interim balance sheet date to the settlement date of the transaction or to the time of termination of the contract, and other particulars.

(4)The particulars prescribed in paragraph (2) that need to be included must be classified into the hedge accounting methods, the type of transactions, the hedged items (meaning the hedged items specified in Article 8, paragraph (69) of the Regulation on Financial Statements), and other particulars.

(5)The particulars prescribed in paragraph (1) do not need to be included if a company submitting interim financial statements prepares interim consolidated financial statements.

Article 5-6With regard to corporate tax and any other taxes that are imposed on the amounts of profits as the tax base (hereinafter referred to as "corporate tax, etc."), interim financial statements must be prepared by using tax effect accounting (meaning an accounting process which, if the amounts of assets and liabilities recorded on the interim balance sheet and the amounts of assets and liabilities determined by calculating the taxable income is different, reasonably matches the amount of interim net income before the corporate tax, etc. is deducted with the amount of corporate tax, etc. through appropriate interperiod allocation of the amount of corporate tax, etc. pertaining to the differences; the same applies hereinafter).

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

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

Article 5-9(1)In addition to the provisions of the preceding Article, if stock options have been granted during the interim accounting period, the following particulars must be set down in the notes with regard to the stock options; provided, however, that the notes may be omitted if they are found to be not material to the financial position, operating results and cash flow situation of the company submitting interim financial statements:

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

(3)Notwithstanding the provisions of the preceding paragraph, notes for the stock options set forth in the following items, multiple contracts must not be grouped together when stating them on the notes:

(4)The particulars specified in the preceding three paragraphs do not need to be included if a company submitting interim financial statements prepares interim consolidated financial statements.

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

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

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

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

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

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

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

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

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

Article 5-18As of the interim balance sheet date, if there is an event or circumstances that would raise material doubt that may undermine an assumption that the company will continue its business in the future (hereinafter referred to as the "going concern assumption"), and material uncertainty on the going concern assumption is still recognized even if measures for eliminating or improving the event or circumstances are taken, the following particulars must be set down in the notes; provided, however, that if the material uncertainty ceases to be recognized after the interim balance sheet date, those do not need to be set down in the notes:

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

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

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

(3)If the following particulars are recorded on the interim balance sheet or the interim profit and loss statement, the outline of each reporting segment must be set down in the notes as specified in Form No. 3:

(4)Notwithstanding the provisions of the preceding three paragraphs, notes may be omitted for particulars that are not material.

(5)The particulars set forth in the items of paragraph (1) and the items of paragraph (2) and the outline prescribed in paragraph (3) do not need to be included if the company submitting interim financial statements prepares interim consolidated financial statements.

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

(2)Among the particulars set forth in Article 8-30, paragraph (1), items (ii) and (iii) of the Regulation on Financial Statements as applied mutatis mutandis pursuant to the preceding paragraph, if substantial fluctuations are not recognized in the amount of real properties for rent, etc. recorded on the interim balance sheet and the market price thereof as of the interim closing date compared to those of the last day of the previous business year, notes may be omitted for the particulars listed in those items by making a statement to that effect.

Article 5-22The provisions of Article 8-33 of the Regulation on Financial Statements apply mutatis mutandis to inventory assets held for the purpose of earning a profit from fluctuations in market prices. In this case, the terms "company submitting financial statements" and "consolidated financial statements" in paragraph (2) of that Article are deemed to be replaced with "company submitting interim financial statements" and "interim consolidated financial statements", respectively.

Article 5-23(1)The provisions of Article 8-32 of the Regulation on Financial Statements apply mutatis mutandis to revenues arising from contracts with customers. In this case, the term "financial statements" in paragraph (1) of that Article is deemed to be replaced with "interim financial statements", the terms "at the end of the current business year" and "after the following business year" in item (iii) of that paragraph are deemed to be replaced with "at the end of the current interim accounting period" and "after the last day of the current interim accounting period", respectively, the terms "company submitting financial statements" and "consolidated financial statements" in paragraph (4) of that Article are deemed to be replaced with "company submitting interim financial statements" and "interim consolidated financial statements", respectively, and the term "consolidated financial statements" in paragraph (5) of that Article is deemed to be replaced with "interim consolidated financial statements".

(2)If significant changes are not recognized in the relationship between the fulfilment of performance obligations based on contracts with customers and cash flows arising from those contracts, and the amount and the time of revenues expected to be recognized in and after the current business year from contracts with customers that exist at the end of the preceding business year (including information that serves as the basis for understanding revenues arising from contracts with customers related to these), the particulars prescribed in Article 8-32, paragraph (1), items (ii) and (iii) of the Regulation on Financial Statements as applied mutatis mutandis pursuant to the preceding paragraph may be omitted.

Article 6In addition to the notes particularly specified by this Regulation, if there are any particulars that are found to be necessary for interested parties of a company submitting interim financial statements to conduct an adequate assessment of the financial position, operating results and cash flow situation of the company for the business year with regard to the interim accounting period pertaining to the interim financial statements, those particulars must be set down in the notes.

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

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

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

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

(5)If the notes that are related to a specific account title are included pursuant to the provisions of this Regulation, the association between the account title and the notes must be clearly stated by appending a symbol to the account title or by another method similar thereto.

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

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

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

Article 75The following particulars must be set down in the notes in interim financial statements prepared in accordance with the designated international accounting standards:

Article 76(1)If the Commissioner of the Financial Services Agency approves a foreign company to submit the documents on financial calculation disclosed in its home country (including the state or any other region where the company is headquartered; the same applies hereinafter) as its interim financial documents, considering the submission thereof does not impair the public interest or protection of investors, the terminology, forms, and preparation methods of the interim financial documents are to be, except for the particulars instructed by the Commissioner of the Financial Services Agency as necessary, governed by the laws concerning the terminology, forms, and preparation methods used in its home country.

(2)If the documents on financial calculation disclosed in the home country by a foreign company have not been approved by the Commissioner of the Financial Services Agency based on the provisions of the preceding paragraph, and the Commissioner of the Financial Services Agency approves the foreign company to submit the documents on financial calculation disclosed in the region outside Japan other than its home country as its interim financial documents, considering the submission thereof does not impair the public interest or protection of investors, the terminology, forms, and preparation methods of the interim financial documents are to be, except for the particulars that were instructed by the Commissioner of the Financial Services Agency as necessary, governed by the laws concerning the terminology, forms, and preparation methods used in that region outside Japan other than its home country.

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

(4)Notwithstanding the provisions of the preceding three paragraphs, the terminology, forms, and preparation methods of the interim financial documents submitted by a foreign company issuing regulated securities (meaning the regulated securities specified in Article 5, paragraph (1) of the Act) with regard to the regulated securities are to be in accordance with the instructions of the Commissioner of the Financial Services Agency; provided, however, that, if the Commissioner of the Financial Services Agency approves the foreign company to submit the documents on financial calculation prepared in its home country as its interim financial documents, considering the submission thereof does not impair the public interest or protection of investors, the terminology, forms, and preparation methods of the interim financial documents are to be, except for the particulars that were instructed by the Commissioner of the Financial Services Agency as necessary, governed by the laws concerning the terminology, forms, and preparation methods used in its home country.

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

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

(2)If any of the methods to present the interim financial documents submitted by a foreign company differs from the methods to present the interim financial documents in Japan, the details thereof must be set down in the notes in the interim financial documents.

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

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

(2)The provisions of Article 7, paragraph (5) apply mutatis mutandis to the case when including things noted pursuant to the provisions of Articles 77 and 78.