Article 1(1)The terms "issuer of prepaid payment instruments", "certified association for payment service providers", "trust company, etc.", and "deposit-taking institutions" as used in this Cabinet Office Order mean the issuer of prepaid payment instruments, certified association for payment service providers, trust company, etc., and 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", "base date", "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 the prepaid payment instruments, unused base date balance, base date, 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 the prepaid payment instruments in which the records of amounts (if the amounts are found to be converted to and indicated as a number in another unit, including the number in the relevant unit) or 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 2If a document to be submitted to the Commissioner of the Financial Services Agency (or if the authority of the Commissioner of the Financial Services Agency has been delegated to the Director-General of a local finance bureau or the Director General of the Fukuoka Local Finance Branch Bureau (hereinafter referred to as the "Director-General of a local finance bureau including the Fukuoka Local Finance Branch Bureau") pursuant to the provisions of Article 29, paragraph (1) of the Order for Enforcement of the Payment Services Act (hereinafter referred to as the "Order"), the relevant Director-General of the local finance bureau including the Fukuoka Local Finance Branch Bureau; hereinafter the same applies except in Article 28, Article 35, item (v), Article 36, Article 54, and Article 55) 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 that can be requested to be delivered or provided 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 when the goods are delivered or the services are provided to the user in the relevant quantity.

(2)The provisions of the preceding paragraph apply mutatis mutandis to cases where the quantity of goods or services is converted to a monetary amount pursuant to 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 arrived at when the collected amount set forth in item (ii) is deducted 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 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 a maximum 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 a person engaging in the business using a school store and other facilities (hereinafter referred to as "facilities" in this Article) available for higher education students, secondary school children (limited to those who are taking a specified curriculum prescribed in paragraph (2) of the preceding Article in the case of a miscellaneous school) or elementary school children or employees of a specified school (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") issues only to the persons related to the school (the prepaid payment instruments in question are limited to those that are designed to be used only in the facilities available for the persons related to the school).

Article 9When an issuer of prepaid payment instruments for own business intends to make a notification under Article 5, paragraph (1) of the Act, it must submit a written notice using the appended form 1 to the Commissioner of the Financial Services Agency with the document referred to in in Article 5, paragraph (2) of the Act attached to it, by the day on which two months have passed from the day following the base date on which the unused base date balance of its prepaid payment instruments for own business exceeded the standard amount (meaning the standard amount prescribed in Article 14, paragraph (1) of the Act; the same applies in Article 24, Article 30-2, and Article 35) for the first time since it commenced to issue them.

Article 10Particulars specified by Cabinet Office Order as prescribed in Article 5, paragraph (1), item (xi) of the Act are the following particulars:

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

Article 12(1)If an issuer of prepaid payment instruments for own business that submitted a written notice under Article 9 intends to make a notification under Article 5, paragraph (3) of the Act, it must submit a written notice of changes using the appended form 2 to the Commissioner of the Financial Services Agency with documents specified in the following items (limited to those issued within three months prior to the date of notification, in the case of documents certified by a public agency) attached to it according to the categories of cases specified in those items:

(2)If the Commissioner of the Financial Services Agency accepts a notification under Article 5, paragraph (3) of the Act, the Commissioner must record the particulars subject to the notification 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 for 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 issuer's principal business office or office (or in the case of a corporation established under the laws and regulations of a foreign state that issues prepaid payment instruments for own business in Japan, over the location of its principal business office or office in Japan) and make it available for public inspection.

Article 14A person intending to obtain a registration referred to in Article 7 of the Act must submit a written application for registration referred to in Article 8, paragraph (1) of the Act using the appended form 3 to the Commissioner of the Financial Services Agency with the documents referred to in paragraph (2) of that Article attached to it.

Article 15Particulars specified by Cabinet Office Order as prescribed in Article 8, paragraph (1), item (x) of the Act are the following particulars:

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

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 using the 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 for 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 (or 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, over the location of 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 arrived at when the total amount set forth in item (ii) is deducted from the total amount set forth in item (i):

(2)The person specified by Cabinet Office Order as prescribed in Article 10, paragraph (1), item (ix), (a) of the Act is a person that is unable to adequately carry out the reasoning, decision making, and communication necessary for properly performing their duties for the business of issuing prepaid payment instruments due to mental impairment.

(3)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 the appended form 10.

Article 20(1)If an issuer of prepaid payment instruments for third-party business intends to make a notification under Article 11, paragraph (1) of the Act, it must submit a written notice of changes using the appended form 11 to the Commissioner of the Financial Services Agency with documents specified in the following items (limited to those issued within three months prior to the date of notification, in the case of a document certified by a public agency) attached to it according to the categories of cases prescribed in those items:

(2)When a notification under the preceding paragraph in the case set forth in item (vii) of that paragraph is made, the Director-General of a local finance bureau including the Fukuoka Local Finance Branch Bureau must notify the Director-General of the other local finance bureau including the Fukuoka Local Finance Branch Bureau as referred to in that item to the effect that the notification has been made.

(3)The Director-General of a local finance bureau including the Fukuoka Local Finance Branch Bureau who has received the notification referred to in the preceding paragraph is to register the particulars subject to the notification in the registry of issuers of prepaid payment instruments for third-party business and notify the person who made the notification of this by the written notice of completion of registration referred to 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) of 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 particulars 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 (limited to when the certificates, etc. of 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 particulars 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), if the prepaid payment instruments to be issued are used by presenting the 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. if they are connected to the electronic equipment before or at the time of their use), the issuer of prepaid payment instruments may provide the users with information on the particulars 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 particulars 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 if the 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) are purchased for use only as gifts and designed not to clearly indicate their amount available for payment, etc. according to the purpose of that purchase, it is 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)Particulars specified by Cabinet Office Order as prescribed in Article 13, paragraph (1), item (v) of the Act are the following particulars:

(3)Notwithstanding the provisions of the preceding two paragraphs, if the particulars 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 (excluding prepaid payment instruments for which information under paragraph (1) of that Article is provided by one of the methods listed in the items of paragraph (2) of the preceding Article), it is sufficient to indicate only the principal ones among the particulars listed in item (i) or (ii) of the preceding paragraph, only if all of the following requirements are satisfied:

(4)If the record of an amount or of the quantity of goods or services is added in addition-type prepaid payment instruments (excluding addition-type prepaid payment instruments for which information under Article 13, paragraph (1) of the Act is provided by one of the methods listed in the items of paragraph (2) of the preceding Article), and the information has already been provided by an issuer of prepaid payment instruments 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 that 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 which the issuer of prepaid payment instruments joins makes public to the users of prepaid payment instruments the particulars listed in paragraph (1), item (iv) of that Article and the items of paragraph (2) of the preceding Article for that issuer.

Article 23-2(1)When issuing prepaid payment instruments, an issuer of prepaid payment instruments must provide users with information concerning the following particulars by delivering documents or using any other appropriate method:

(2)If the record of an amount (if the amount is found to be converted to and indicated as a number in another unit, including the number in the relevant unit) or the quantity of goods or services is added in addition-type prepaid payment instruments, and the information has already been provided by an issuer of prepaid payment instruments pursuant to the provisions of the preceding paragraph regarding the addition-type prepaid payment instruments, the relevant provision of information is deemed to be the provision of information under that paragraph.

(3)Notwithstanding the provisions of paragraph (1), if a certified association for payment service providers which an issuer of prepaid payment instruments joins makes public to the users of prepaid payment instruments the particulars listed in the items of that paragraph for the relevant issuer of prepaid payment instruments, the issuer of prepaid payment instruments is not required to provide information regarding these particulars pursuant to the provisions of that paragraph.

Article 23-3In order to protect users of prepaid payment instruments and ensure the sound and appropriate management of the business of issuing prepaid payment instruments, an issuer of prepaid payment instruments must take the measures listed in the following items:

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, the security deposit for issuance, guarantee contract of security deposit for issuance, or trust agreement for security deposits for issuance that has been made or concluded by the person that has had the business succeeded to is deemed to be made or concluded on behalf of the person that has succeeded to the relevant business until the person that has succeeded to the business makes a security deposit for issuance in an amount not less than the amount required for deposit (meaning the amount required for deposit prescribed in Article 14, paragraph (1) of the Act; the same applies in Article 30-2, item (ii) and Article 35, item (viii), (b)) pursuant to the provisions of Article 14, paragraph (1) of the Act (or until that person makes a notification to the effect that the person has concluded a guarantee contract of security deposit for issuance under Article 15 of the Act, or places trust property in the trust with a notification being made to the effect that the person has concluded a trust agreement for security deposits for issuance under Article 16, paragraph (1) of the Act; the same applies in Article 26, paragraphs (3) and (4)).

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 arrived at when the unused base date balance as of the base date of the prepaid payment instruments subject to the procedure for refund under Article 20, paragraph (1) of the Act and the procedure for the fulfillment of the right referred to in Article 31, paragraph (1) of the Act is deducted from the unused base date balance calculated in accordance with the method prescribed in Article 4.

Article 26(1)The deposit referred to 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 came to know the fact referred to in that 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 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 for 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 under Article 20, paragraph (1) of the Act that was commenced on or before the base date has not been completed as of the relevant base date and when the procedure for the fulfillment 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 referred to in Article 14, paragraph (2) of the Act.

(3)If an issuer of prepaid payment instruments, on or before the day on which the fact set forth in Article 14, paragraph (2) of the Act occurred, did not make a security deposit for issuance under paragraph (1) of that Article for 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 referred to in paragraph (2) of that Article.

(4)Notwithstanding the provisions of paragraph (1), if an issuer of prepaid payment instruments, on or before the day on which the fact set forth in Article 14, paragraph (2) of the Act occurred, has made a security deposit for issuance under paragraph (1) of that Article for the base date immediately preceding the day on which the relevant fact occurred, and the time limit for depositing the shortfall due to the occurrence of the fact falls within two months from the base date, it is sufficient for the issuer of prepaid payment instruments to make the deposit referred to in paragraph (2) of that Article within two months from the day 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 a written notice using the appended form 12 to the Commissioner of the Financial Services Agency with the documents specified in the following items attached to it according to the categories of cases prescribed in those items:

(2)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 certificate of deposit referred to in item (i) of the preceding paragraph or the original of the contract document referred to in item (ii) or (iii) of the same paragraph.

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 in which the security deposits for issuance are paid 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 prescribed in those items:

(2)The provisions of the preceding paragraph apply to bond certificates issued on a discount basis, with the face value deemed to be the amount calculated by the following formula added 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 when the difference between the face value and the issue price is divided by the number of years from the issue date to the redemption date.

Article 30When an issuer of prepaid payment instruments intends to make a notification under Article 15 of the Act, the issuer must submit a written notice of guarantee contract of security deposit for issuance using the appended form 13 to the Commissioner of the Financial Services Agency with a copy of the guarantee contract of security deposit for issuance attached to it.

Article 30-2The provisions specified by Cabinet Office Order as prescribed in Article 7 of the Order are provisions to the effect that the whole or part of a guarantee contract of security deposit for issuance may not be cancelled except in the following cases:

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 prescribed in those items:

(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 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 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 referred to 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 referred to 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, paragraph (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 referred to in Article 11, paragraph (1), item (iv) of the Fisheries Cooperatives Act or fishery processing cooperatives engaging in the business referred to in Article 93, paragraph (1), item (ii) of that 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 referred to in Article 87, paragraph (1), item (iv) of that Act or federations of fishery processing cooperatives engaging in the business referred to in Article 97, paragraph (1), item (ii) of that Act, the non-consolidated capital adequacy ratio prescribed in Article 3, paragraph (3) of that 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 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 for 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 non-consolidated capital adequacy ratio obtained by the formula.

Article 32(1)The category for one that is determined to be at the level of solvency in terms of the ability to pay out insurance proceeds, 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 level of solvency in terms of the ability to pay out insurance proceeds, etc. that is 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 level of solvency in terms of the ability to pay out insurance proceeds, etc." as prescribed in the preceding paragraph means the ratio obtained by the formula for the standard prescribed in the following items for the categories prescribed in those items:

(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 33If an issuer of prepaid payment instruments intends to cancel the whole of a guarantee contract of security deposit for issuance, the issuer is to submit a written notice of cancellation of the whole of the guarantee contract of security deposit for issuance using the appended form 14 to the Commissioner of the Financial Services Agency.

Article 34If an issuer of prepaid payment instruments intends to make a notification under the provisions of Article 16, paragraph (1) of the Act, the issuer must submit a written notice of trust agreement for security deposits for issuance using the appended form 15 to the Commissioner of the Financial Services Agency with a copy of the trust agreement for security deposits for issuance attached to it.

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

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 (excluding bank deposits and savings with itself if the relevant trust agreement prepaid payment instruments issuer is that deposit-taking institution).

(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 for which the ownership of the right is determined based on the statement or record in the book-entry account register 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 market value of the bond certificates as of each base date of the issuer of prepaid payment instruments multiplied by the ratio specified in the following items according to the categories of bond certificates prescribed in those items:

Article 38If an issuer of prepaid payment instruments intends to cancel the whole of a trust agreement for security deposits for issuance, the issuer is to submit a written notice of cancellation of the whole of the trust agreement for security deposits for issuance using the appended form 16 to the Commissioner of the Financial Services Agency.

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 agreement for security deposits for issuance.

(2)The person that has made the deposit referred to in the preceding paragraph must submit a written notice using the appended form 17 to the Commissioner of the Financial Services Agency with the authenticated copy of the certificate of that deposit attached to it, without delay.

Article 40(1)The unused balance as of the day on which the procedure for the fulfillment of the right prescribed in Article 9, paragraph (1), item (iii) of the Order is the amount arrived at when the total amount set forth in item (ii) is deducted 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 arrived at when the total amount set forth in item (ii) is deducted 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 arrived at when the total amount set forth in item (ii) is deducted from the total amount set forth in item (i):

(2)An issuer of prepaid payment instruments must give a public notice of the particulars listed in Article 20, paragraph (2), items (i) through (iii) of the Act and the particulars listed in paragraph (5), items (i) and (ii) in the Official Gazette or a daily newspaper that publishes particulars on current events or by means of electronic public notice (meaning the 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 particulars listed in the items of Article 20, paragraph (2) of the Act in a location 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 for prepaid payment instruments that are used when goods are delivered or services are provided 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, in lieu of the posting prescribed in the preceding paragraph, must provide the users of the prepaid payment instruments subject to the relevant refund with information concerning the particulars 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 issuer employs for providing the relevant information to the users.

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

(6)If an issuer of prepaid payment instruments gives a public notice under Article 20, paragraph (2) of the Act, the issuer is to immediately submit a written notice using the appended form 18 to the Commissioner of the Financial Services Agency with the following documents attached to it:

(7)Upon completion of the refund under Article 20, paragraph (1) of the Act, an issuer of prepaid payment instruments is to submit a written report using the appended form 19 that contains the following particulars to the Commissioner of the Financial Services Agency:

(8)An issuer of prepaid payment instruments that is unable to complete the refund under Article 20, paragraph (1) of the Act is to promptly submit a written notice using the appended form 20 to the Commissioner of the Financial Services Agency.

Article 42(1)Cases 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:

(2)If an issuer of prepaid payment instruments intends to obtain the approval referred to in item (iv) of the preceding paragraph, the issuer must submit a written application for approval using the appended form 21 to the Commissioner of the Financial Services Agency.

(3)The Commissioner of the Financial Services Agency must not grant the approval referred to in paragraph (1), item (iv) unless the issuer of prepaid payment instruments is found to have sufficient financial resources to make sure that the issuer can refund all prepaid payment instruments it issues.

(4)If the Commissioner of the Financial Services Agency grants the approval referred to in paragraph (1), item (iv), the Commissioner is to notify the issuer of prepaid payment instruments to that effect by issuing a written approval using the appended form 22.

Article 43An issuer of prepaid payment instruments must take measures to ensure sufficient control of the electronic data processing system for the business of issuing prepaid payment instruments in accordance with the contents and methods of its business.

Article 44With regard to information security management for 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, an issuer of prepaid payment instruments must take necessary and appropriate measures for preventing leaking, 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 45-2If an issuer of prepaid payment instruments entrusts part of its business of issuing prepaid payment instruments to a third party, the issuer must take the following measures in accordance with the contents of the entrusted business:

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 arrived at when the amounts that are available for the payment of proceeds at the time of issuance (including the amounts that were thereafter added to addition-type prepaid payment instruments (or if the amounts are found to be converted to and indicated as a number in another unit, including monetary amounts converted from the numbers in the relevant unit)) are totaled for each type, in the case of the prepaid payment instruments prescribed in Article 3, paragraph (1), item (i) of the Act; or when the quantities of goods or services which can be requested to be delivered or provided at the time of issuance (including the quantity of goods or services that was thereafter added to addition-type prepaid payment instruments) are totaled for each type, in the case of the prepaid payment instruments prescribed in item (ii) of that paragraph.

(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 arrived at when the amounts that have been used for the payment of proceeds are totaled for each type, in the case of the prepaid payment instruments prescribed in Article 3, paragraph (1), item (i) of the Act; or when the quantities of goods or services that have been requested by using the relevant prepaid payment instruments are totaled, in the case of the prepaid payment instruments prescribed in item (ii) of that paragraph.

(4)If it is found to be difficult to track the collection volume referred to in paragraph (1), item (i) by type of the amount available for payment, etc. of prepaid payment instruments, it is 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 referred to in Article 23, paragraph (1) of the Act must be prepared using the appended form 23 and submitted to the Commissioner of the Financial Services Agency within two months from the day following the relevant base date.

(2)The documents specified by Cabinet Office Order as prescribed in Article 23, paragraph (2) of the Act are the following documents:

(3)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 certificate of deposit referred to in item (ii) of the preceding paragraph or the original of the contract referred to in item (iv) or (v) of that paragraph.

Article 48(1)The amount 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 of prepaid payment instruments collected 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 49Particulars specified by Cabinet Office Order as prescribed in Article 23, paragraph (1), item (iv) of the Act are the following particulars:

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 Article 29-2, paragraph (1) of the Act, the issuer must submit a written notice using the appended form 24 to the Commissioner of the Financial Services Agency.

(2)The written notice referred to in the preceding paragraph is to contain the following particulars:

(3)If an issuer of prepaid payment instruments intends to make a notification under Article 29-2, paragraph (2) of the Act, the issuer must submit a written notice using the appended form 25 to the Commissioner of the Financial Services Agency.

(4)The written notice referred to in the preceding paragraph is to contain the following particulars:

Article 50-3For the provisions of Articles 26, 42 and 48 to be applied to issuers of prepaid payment instruments that have submitted a written notice under Article 29-2, paragraph (1) of the Act and to which the provisions of that paragraph apply, the terms in the middle column of the following table that appear 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 table.

Article 51A person intending to make a notification under Article 30, paragraph (2) of the Act must submit a written notice using the appended form 26 to the Commissioner of the Financial Services Agency with the following documents (limited to those issued within three months prior to the date of notification, in the case of documents certified by a public agency) attached to it:

Article 52The Commissioner of the Financial Services Agency may entrust the agent for a 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 with the whole or part of the duties related to the public notice under paragraph (2) of that Article, the duties related to the notification under Article 11, paragraph (2) of the Order, the duties related to the investigation of the right under paragraph (4) of that Article (including the public notice or provision of an opportunity prescribed in that paragraph), the duties related to preparation, public notice, and notification of the distribution table under paragraph (5) of that Article, and other duties related to the procedure for the fulfillment of the right.

Article 53(1)A person intending to make a notification under Article 33, paragraph (1) of the Act must submit a written notice using the appended form 27 to the Commissioner of the Financial Services Agency.

(2)The written notice referred to in the preceding paragraph is to contain the following particulars:

(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 transfer of business, merger or company split, or for other reasons, a document containing both the terms and conditions of the contract on the succession of the business and the method for succession of the business must be attached to the written notice referred to in paragraph (1).

Article 53-2If an issuer of prepaid payment instruments has come to know that the issuer or its officer or employee has committed a violation of laws and regulations with regard to the business of issuing prepaid payment instruments or an act that hinders the proper and secure conduct of the business of issuing prepaid payment instruments, the issuer must submit a written notice using the appended form 28 containing the following particulars to the Director-General of a local finance bureau including the Fukuoka Local Finance Branch Bureau, within two weeks from the day on which it came to know that fact:

Article 54(1)When an issuer of prepaid payment instruments intends to submit the written notice prescribed in Article 9 and other documents prescribed in the Act and this Cabinet Office Order (referred to as "written notice or other document" in the following paragraph and the following Article) to the Commissioner of the Financial Services Agency, the issuer of prepaid payment instruments must submit it through the Director-General of a local finance bureau having jurisdiction over the location of the issuer's principal business office or office (or if the office is located within the jurisdictional district of the Fukuoka Local Finance Branch Bureau (excluding the jurisdictional district of a local finance office), through the Director General of the Fukuoka Local Finance Branch Bureau; and if the office is located within the jurisdictional district of a local finance office or the Otaru Sub-office or Kitami Sub-office of the Hokkaido Local Finance Bureau, through the head of the local finance office or sub-office (referred to as the "head of the local finance office or sub-office" in the following paragraph and the following Article)).

(2)If an issuer of prepaid payment instruments intends to submit a written notice or other document to the Director-General of a local finance bureau including the Fukuoka Local Finance Branch Bureau, and there is a head of the local finance office or sub-office with 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 or other document to the Director-General of a local finance bureau including the Fukuoka Local Finance Branch Bureau through the head of the local finance office or sub-office.

Article 55If an issuer of prepaid payment instruments intends to submit a written notice or other document to the Commissioner of the Financial Services Agency or the Director-General of a local finance bureau including the Fukuoka Local Finance Branch Bureau (including submission through the head of the local finance office or sub-office under 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 referred to in Article 7 of the Act 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 referred to in Article 42, paragraph (1), item (iv) within twenty days from the day on which the application arrives at the office of the Commissioner.

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