Article 1(1)The term "bank" as used in this Cabinet Order means a bank as prescribed in Article 2, paragraph (1) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions (hereinafter referred to as the "Act").

(2)The term "cooperative financial institution" as used in this Cabinet Order means a cooperative financial institution as prescribed in Article 2, paragraph (2) of the Act.

(3)The term "financial institution" as used in this Cabinet Order means a financial institution as prescribed in Article 2, paragraph (3) of the Act.

(4)The term "mutual company" as used in this Cabinet Order means a mutual company as prescribed in Article 2, paragraph (6) of the Act.

(5)The term "partner or member" as used in this Cabinet Order means a partner or member as prescribed in Article 2, paragraph (10) of the Act.

(6)The term "representative director" as used in this Cabinet Order means a representative director as prescribed in Article 2, paragraph (11) of the Act.

Article 2Claims specified by Cabinet Order as prescribed in Article 2, paragraph (7) of the Act are deposits, etc. prescribed in Article 15 of the Order for Enforcement of the Deposit Insurance Act (Cabinet Order No. 111 of 1971).

Article 3Claims specified by Cabinet Order as prescribed in Article 2, paragraph (8) of the Act are the following:

Article 4Regarding the documents to be attached to a written commission or written application for registration of a cooperative financial institution in cases where the implementation of a reorganization plan (meaning a reorganization plan as prescribed in Article 4, paragraph (2) of the Act; hereinafter the same applies in this Chapter) gives rise to particulars requiring registration, in addition to the provisions of the following Article through Article 15, the provisions concerning documents to be attached to an application form in the provisions of Chapter IV, Section 4 of the Small and Medium-Sized Enterprise Cooperatives Act (Act No. 181 of 1949), Chapter IX of the Shinkin Bank Act (Act No. 238 of 1951), Chapter IX of the Labor Bank Act (Act No. 227 of 1953), or the Order for Enforcement of the Act on Financial Institutions' Merger and Conversion (Cabinet Order No. 143 of 1968; hereinafter referred to as the "Order for Enforcement of the Merger and Conversion Act") apply mutatis mutandis to documents to be attached to a written commission; and documents to be attached to a written application are governed by these provisions.

Article 5(1)If the implementation of a reorganization plan gives rise to particulars requiring registration, a transcript of a written judgment on an order confirming a reorganization plan (hereinafter referred to as a "transcript of an order of confirmation") must be attached to a written commission or written application for registration of a cooperative financial institution.

(2)In the case referred to in the preceding paragraph, the following documents are not required to be attached to a written commission or written application for the registration of a reorganizing cooperative financial institution (meaning the reorganizing cooperative financial institution prescribed in Article 4, paragraph (7) of the Act; hereinafter the same applies in this Chapter), a cooperative financial institution to be established under the clauses prescribed in Article 103, paragraph (1) or a stock company to be established under the clauses prescribed in Article 183 of the Corporate Reorganization Act (Act No. 154 of 2002) as applied mutatis mutandis pursuant to Article 104 of the Act (hereinafter referred to as a "reorganizing cooperative financial institution, etc." in this paragraph) (these documents are limited to those concerning a reorganizing cooperative financial institution, etc.):

Article 6(1)In the case of requesting cancellation of the registration of the extinguished security interest under the provisions of Article 108, paragraph (4) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 64 of the Act, information certifying that the order referred to in Article 104, paragraph (1) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 64 of the Act has been made must be provided to the registry office along with the request information.

(2)A transcript of the written judgment referred to in Article 104, paragraph (4) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 64 of the Act must be attached to the written commission for deletion of the registration of the extinguished security interest prescribed in the preceding paragraph.

Article 7(1)If a representative director assumes office as specified in a reorganization plan, and the reorganization plan specifies the name of the representative director, a document referred to in Article 99, paragraph (1) of the Small and Medium-Sized Enterprise Cooperatives Act, Article 80, paragraph (1) of the Shinkin Bank Act or Article 84, paragraph (1) of the Labor Bank Act which proves that the representative director has consented to assume office is not required to be attached to a written commission or written application for the registration of a change due to the assumption of office.

(2)If a representative director assumes office as specified in a reorganization plan, and the reorganization plan specifies the means of selection prescribed in Article 94, paragraph (1), item (i) of the Act with regard to a representative director, a document concerning the selection must also be attached to the written commission or written application referred to in the preceding paragraph.

Article 8(1)If a representative liquidator assumes office as specified in a reorganization plan, and the reorganization plan specifies the name of the representative liquidator, a document referred to in Article 99, paragraph (1) of the Small and Medium-Sized Enterprise Cooperatives Act, Article 80, paragraph (1) of the Shinkin Bank Act or Article 84, paragraph (1) of the Labor Bank Act which proves that the representative liquidator has consented to assume office is not required to be attached to a written commission or written application for the registration of a change due to the assumption of office.

(2)If a representative liquidator assumes office as specified in a reorganization plan, and the reorganization plan specifies the means of selection prescribed in Article 94, paragraph (2), item (i) of the Act with regard to a representative liquidator, a document concerning the selection must also be attached to the written commission or written application referred to in the preceding paragraph.

Article 9If the unit amount of contribution is reduced as specified in a reorganization plan, a document prescribed in Article 99, paragraph (2) of the Small and Medium-Sized Enterprise Cooperatives Act, Article 80, paragraph (2) of the Shinkin Bank Act or Article 84, paragraph (2) of the Labor Bank Act is not required to be attached to a written commission or written application for the registration of a change due to the reduction of the unit amount of contribution.

Article 10(1)If an absorption-type merger (limited to an absorption-type merger (meaning the absorption-type merger prescribed in Article 63-2 of the Small and Medium-Sized Enterprise Cooperatives Act, Article 60 of the Shinkin Bank Act, Article 62-3 of the Labor Bank Act or Article 2, paragraph (4) of the Act on Financial Institutions' Merger and Conversion (Act No. 86 of 1968; hereinafter referred to as the "Merger and Conversion Act"; hereinafter the same applies in this Article) in which a reorganizing cooperative financial institution disappears and the financial institution that survives the absorption-type merger (hereinafter referred to as the "financial institution surviving the absorption-type merger" in this Article) is a cooperative financial institution) is carried out as specified in a reorganization plan, documents specified in the following items according to the categories of absorption-type merger set forth in these items (limited to documents concerning the reorganizing cooperative financial institution) are not required to be attached to a written application for the registration of a change due to the absorption-type merger:

(2)If an absorption-type merger (limited to an absorption-type merger in which a reorganizing cooperative financial institution disappears and the financial institution surviving the absorption-type merger is a bank) is carried out as specified in a reorganization plan, a document set forth in Article 32, paragraph (1), item (v) of the Order for Enforcement of the Merger and Conversion Act and documents set forth in items (viii) and (ix) of that paragraph concerning the reorganizing cooperative financial institution are not required to be attached to a written application for the registration of a change due to the absorption-type merger.

(3)If an absorption-type merger (limited to an absorption-type merger in which a reorganizing cooperative financial institution is the financial institution surviving the absorption-type merger) is carried out as specified in a reorganization plan, the following documents are not required to be attached to a written commission or written application for the registration of a change due to the absorption-type merger:

(4)If an absorption-type merger referred to in paragraph (1) or (3) is carried out as specified in a reorganization plan, a written absorption-type merger agreement and a document proving the modification of the total number of units and the total amount of the contribution of the financial institution surviving the absorption-type merger (or the total amount of contribution paid in the case of a credit cooperative) must also be attached to the written commission or written application for the registration of a change due to the absorption-type merger.

(5)If a consolidation-type merger (limited to a consolidation-type merger (meaning the consolidation-type merger prescribed in Article 63-3 of the Small and Medium-Sized Enterprise Cooperatives Act, Article 61 of the Shinkin Bank Act, Article 62-4 of the Labor Bank Act or Article 2, paragraph (5) of the Act on Financial Institutions' Merger and Conversion; hereinafter the same applies in this Article) in which a reorganizing cooperative financial institution disappears and the financial institution to be established by the consolidation-type merger (hereinafter referred to as a "financial institution established by consolidation-type merger" in the following paragraph and paragraph (7)) is a cooperative financial institution) is carried out as specified in a reorganization plan, documents specified in the following items according to the categories of consolidation-type merger set forth in these items (limited to documents concerning the reorganizing cooperative financial institution) are not required to be attached to a written commission or written application for the registration of establishment due to the consolidation-type merger:

(6)If a consolidation-type merger (limited to a consolidation-type merger in which a reorganizing cooperative financial institution disappears and the financial institution established by consolidation-type merger is a bank) is carried out as specified in a reorganization plan, a document set forth in Article 32, paragraph (2), item (iv), (c) of the Order for Enforcement of the Merger and Conversion Act and documents set forth in items (vii) and (viii) of that paragraph concerning the reorganizing cooperative financial institution are not required to be attached to a written commission or written application for the registration of establishment due to the consolidation-type merger.

(7)If a consolidation-type merger referred to in paragraph (5) is carried out as specified in a reorganization plan, a written consolidation-type merger agreement, a document proving the total number of units and the total amount of the contribution of the financial institution established by consolidation-type merger (or the total amount of contribution paid in the case of a credit cooperative), and the minutes of a general meeting of the financial institution disappearing in a consolidation-type merger (meaning the financial institution disappearing in a consolidation-type merger prescribed in Article 99, paragraph (2), item (iv) of the Act) (excluding minutes concerning the reorganizing cooperative financial institution) must also be attached to the written commission or written application for the registration of establishment due to the consolidation-type merger.

Article 11(1)If conversion (limited to the conversion prescribed in Article 32, paragraph (1), item (vi) of the Act in which a reorganizing cooperative financial institution becomes another type of cooperative financial institution; the same applies in the following paragraph) is carried out as specified in a reorganization plan, a document set forth in Article 35, paragraph (1), item (v) of the Order for Enforcement of the Merger and Conversion Act is not required to be attached to a written commission or written application for the registration of a converted cooperative financial institution (meaning the converted cooperative financial institution prescribed in paragraph (1) of that Article). In this case, if the reorganization plan specifies the name of the representative director, the same applies to a document proving the qualifications of the person having the right to represent referred to in Article 35, paragraph (1), item (ix) of the Order for Enforcement of the Merger and Conversion Act which proves that the representative director has consented to assume office.

(2)If conversion is carried out as specified in a reorganization plan, and the reorganization plan specifies the means of selection prescribed in Article 101, paragraph (1), item (ii), (a) of the Act with regard to a representative director, a document concerning the selection must also be attached to the written commission or written application referred to in the preceding paragraph.

(3)If conversion (limited to the conversion prescribed in Article 32, paragraph (1), item (vi) of the Act in which a reorganizing cooperative financial institution becomes an ordinary bank (meaning the ordinary bank prescribed in Article 2, paragraph (1), item (i) of the Act; the same applies hereinafter); the same applies in the following paragraph) is carried out as specified in a reorganization plan, a document set forth in Article 35, paragraph (1), item (v) of the Order for Enforcement of the Merger and Conversion Act is not required to be attached to a written commission or written application for the registration of a converted bank (meaning the converted bank prescribed in Article 32, paragraph (1) of the Act; hereinafter the same applies in this Chapter). In this case, if the reorganization plan specifies the name of a director, accounting advisor, company auditor, representative director, committee member of each committee (meaning each committee prescribed in Article 400, paragraph (1) of the Companies Act (Act No. 86 of 2005)), executive officer, representative executive officer or financial auditor (hereinafter referred to as a "director, etc." in the following paragraph), the same applies to the document set forth in Article 35, paragraph (1), item (viii), (a), or (b), 1. of the Order for Enforcement of the Merger and Conversion Act.

(4)If conversion is carried out as specified in a reorganization plan, and the reorganization plan specifies the means of appointment prescribed in Article 102, paragraph (1), item (ii) or item (iii) of the Act or the means of selection prescribed in item (iii), (b), (c) or (d) of that paragraph with regard to a director, etc., a document concerning the appointment or selection must also be attached to the written commission or written application referred to in the preceding paragraph.

Article 12The provisions of Article 7 of the Order for Enforcement of the Corporate Reorganization Act (Cabinet Order No. 121 of 2003) apply mutatis mutandis to cases where a converted bank issues shares for subscription (meaning the shares for subscription prescribed in Article 199, paragraph (1) of the Companies Act) as specified in a reorganization plan. In this case, the phrase "Article 175, item (ii) of the Act" in Article 7 of that Order is deemed to be replaced with "Article 175, item (ii) of the Act as applied mutatis mutandis pursuant to Article 102, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions."

Article 13The provisions of Article 8 (excluding item (ii)) of the Order for Enforcement of the Corporate Reorganization Act apply mutatis mutandis to cases where a converted bank issues share options (including those attached to bonds with share options) as specified in a reorganization plan. In this case, the phrase "Article 176, item (ii) of the Act" in item (i) of that Article is deemed to be replaced with "Article 176 item (ii) of the Act as applied mutatis mutandis pursuant to Article 102, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions."

Article 14(1)If the establishment of a cooperative financial institution referred to in Article 103, paragraph (1) of the Act is carried out as specified in a reorganization plan, and the relevant case falls under any of the cases set forth in the following items, the document specified in these items is not required to be attached to a written commission or written application for the registration of the establishment:

(2)If the establishment of a cooperative financial institution referred to in Article 103, paragraph (1) of the Act is carried out as specified in a reorganization plan, and the reorganization plan specifies the means of selection prescribed in item (vii) of that paragraph with regard to a representative director, a document concerning the selection must also be attached to the written commission or written application referred to in the preceding paragraph.

Article 15The provisions of Article 14 of the Order for Enforcement of the Corporate Reorganization Act apply mutatis mutandis to cases where the incorporation of a stock company referred to in Article 183 of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 104 of the Act is carried out as specified in a reorganization plan. In this case: in Article 14, paragraph (1), item (i) of that Order, the phrase "Article 183, item (iv) of the Act" is deemed to be replaced with "Article 183, item (iv) of the Act as applied mutatis mutandis pursuant to Article 104 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions" and the phrase "item (xiii) of that Article" is deemed to be replaced with "Article 183, item (xiii) of the Act as applied mutatis mutandis pursuant to Article 104 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions"; in item (ii) of that paragraph, the phrase "Article 183, item (x) of the Act" is deemed to be replaced with "Article 183, item (x) of the Act as applied mutatis mutandis pursuant to Article 104 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions"; and in paragraph (2) of that Article, the phrase "item (viii) of that Article" is deemed to be replaced with "Article 183, item (viii) of the Act as applied mutatis mutandis pursuant to Article 104 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions" and the phrase "that item" is deemed to be replaced with "Article 183, item (ix) of the Act as applied mutatis mutandis pursuant to Article 104 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions."

Article 16The documents set forth in the left-hand column of the table below must be attached respectively to the written commission set forth in the right-hand column of that table.

Article 17(1)A transcript of a written judgment on an order referred to in Article 72, paragraph (5) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 45 of the Act, an order of modification of a reorganization plan under the provisions of Article 233, paragraph (1) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 149, paragraph (1) of the Act or order confirming the modification of the plan under the provisions of Article 233, paragraph (2) of that Act or a transcript of an order of confirmation must be attached to a written commission for registration referred to in Article 160, paragraph (1) of the Act.

(2)A transcript of an order of revocation under the provisions of Article 72, paragraph (6) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 45 of the Act, an order of modification of a reorganization plan under the provisions of Article 233, paragraph (1) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 149, paragraph (1) of the Act or order confirming the modification of the plan under the provisions of Article 233, paragraph (2) of that Act must be attached to a written commission for registration referred to in Article 160, paragraph (1) of the Act as applied mutatis mutandis pursuant to paragraph (2) of that Article.

Article 18(1)In the case of requesting the registration of a provisional remedy referred to in Article 161, paragraph (1) of the Act, information certifying that a provisional remedy prescribed in the items of that paragraph has been issued must be provided to the registry office along with the request information.

(2)In the case of requesting the registration under the provisions of Article 161, paragraph (1) of the Act as applied mutatis mutandis pursuant to paragraph (2) of that Article, information certifying that an order to change or revoke a provisional remedy prescribed in paragraph (1) of that Article has been made or information certifying that the provisional remedy ceases to be effective must be provided to the registry office along with the request information.

(3)In the case of requesting restoration of the registration referred to in Article 161, paragraph (3) of the Act, information certifying that an order to revoke an order commencing reorganization proceedings has been made must be provided to the registry office along with the request information.

Article 19In the case of requesting the registration under the provisions of Article 161, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 162, paragraph (5) of the Act, information certifying that an order confirming a reorganization plan has been made must be provided to the registry office along with the request information.

Article 20(1)In the case of requesting cancellation of the registration of avoidance referred to in Article 262, paragraph (4) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 163 of the Act, information certifying that an order confirming a reorganization plan has been made must be provided to the registry office along with the request information.

(2)In the case of requesting cancellation of the registration of avoidance referred to in Article 262, paragraph (6) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 163 of the Act, information certifying that an order to revoke an order commencing reorganization proceedings, an order disconfirming a reorganization plan or an order discontinuing reorganization proceedings has been made must be provided to the registry office along with the request information.

Article 21The provisions of the preceding three Articles apply mutatis mutandis to registered rights.

Article 22With regard to documents to be attached to a written commission or written application for registration of a mutual company in cases where the implementation of a reorganization plan (meaning the reorganization plan prescribed in Article 169, paragraph (2) of the Act; hereinafter the same applies in this Chapter) gives rise to particulars requiring registration, in addition to the provisions of the following Article through Article 37,the provisions concerning documents to be attached to a written application in the provisions of Part II, Chapter II, Section 2 and Section 3, Chapter VII, Section 3, Chapter VIII, Section 1, Section 2 and Section 4, Chapter IX, Section 4 and Section 5, and Chapter XII, Section 5 of the Insurance Business Act (Act No. 105 of 1995) apply mutatis mutandis to documents to be attached to a written commission; and documents to be attached to a written application are governed by these provisions.

Article 23(1)If the implementation of a reorganization plan gives rise to particulars requiring registration, a transcript of an order of confirmation must be attached to a written commission or written application for registration of a mutual company.

(2)In the case referred to in the preceding paragraph, documents that are required to be attached to a written application pursuant to the provisions of Article 46 of the Commercial Registration Act (including as applied mutatis mutandis pursuant to Article 67 or Article 96-14, paragraph (6) of the Insurance Business Act) are not required to be attached to a written commission or written application for the registration of a reorganizing company (meaning the reorganizing company prescribed in Article 169, paragraph (7) of the Act; hereinafter the same applies in this Chapter), a mutual company to be established under the clauses prescribed in Article 272 of the Act or a stock company to be established under the clauses prescribed in Article 183 of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 273 of the Act.

Article 24(1)In the case of requesting cancellation of the registration of the extinguished security interest under the provisions of Article 108, paragraph (4) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 230 of the Act, information certifying that the order referred to in Article 104, paragraph (1) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 230 of the Act has been made must be provided to the registry office along with the request information.

(2)A transcript of the written judgment referred to in Article 104, paragraph (4) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 230 of the Act must be attached to the written commission for deletion of the registration of the extinguished security interest prescribed in the preceding paragraph.

Article 25(1)If a director, accounting advisor, company auditor, representative director, committee member of each committee (meaning the nominating committee, etc. prescribed in Article 4, paragraph (1), item (iii) of the Insurance Business Act), executive officer, representative executive officer or financial auditor (hereinafter referred to as a "director, etc." in this Chapter and Section 2 of the following Chapter) assumes office as specified in a reorganization plan, and the reorganization plan specifies the name of the director, etc., a document prescribed in Article 54, paragraph (1) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 67 of the Insurance Business Act or a document set forth in Article 54, paragraph (2), item (i) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 67 of the Insurance Business Act is not required to be attached to a written commission or written application for the registration of a change due to the assumption of office.

(2)If a director, etc. assumes office as specified in a reorganization plan, and the reorganization plan specifies the means of appointment prescribed in the items of Article 261, paragraph (1) or paragraph (2), item (iii) of the Act or the means of selection prescribed in paragraph (1), item (i), item (ii), item (iii) or item (vii) of that Article with regard to the director, etc., a document concerning the appointment or selection must also be attached to the written commission or written application referred to in the preceding paragraph.

Article 26If a liquidator (including a representative liquidator; hereinafter the same applies in this Article) assumes office as specified in a reorganization plan, and the reorganization plan specifies the means of appointment prescribed in Article 261, paragraph (2), item (i) or item (ii) of the Act or the means of selection prescribed in item (ii) of that paragraph with regard to a liquidator, a document proving that the liquidator has consented to assume office and a document concerning the appointment or selection must also be attached to the written commission or written application for the registration of a liquidator.

Article 27If the reserve for the redemption of funds is reduced as specified in a reorganization plan, documents set forth in the items of Article 57, paragraph (3) of the Insurance Business Act are not required to be attached to a written commission or written application for the registration of a change due to the reduction of the reserve for the redemption of funds.

Article 28(1)If all insurance contracts held by a reorganizing company are transferred to another mutual company or stock company as specified in a reorganization plan, documents set forth in Article 155, items (ii) through (iv) of the Insurance Business Act are not required to be attached to a written commission or written application for the registration of dissolution due to the transfer of the insurance contracts.

(2)If a reorganizing company acquires insurance contracts regarding all insurance contracts held by another mutual company as specified in a reorganization plan, a document set forth in Article 155, item (i) of the Insurance Business Act is not required to be attached to a written application for the registration of dissolution due to the transfer of the insurance contracts.

Article 29If additional funds are solicited as specified in a reorganization plan, and the reorganization plan contains provisions on the particulars set forth in Article 263, item (ii) of the Act (limited to provisions to the effect that the entire amount of the contribution to the funds is deemed to have been paid in), a document set forth in Article 60-2, paragraph (3), item (ii) of the Insurance Business Act is not required to be attached to a written commission or a written application for the registration of a change due to the solicitation of additional funds.

Article 30(1)If entity conversion (meaning the entity conversion prescribed in Article 86, paragraph (1) of the Insurance Business Act; the same applies in the following paragraph) is carried out as specified in a reorganization plan, documents set forth in Article 96-14, paragraph (3), item (iii), items (vii) through (ix), item (x), (c) and (d), and item (xi), (b) of the Insurance Business Act are not required to be attached to a written commission or written application for the registration of a stock company after entity conversion (meaning the stock company after entity conversion prescribed in Article 197, paragraph (1) of the Act; hereinafter the same applies in this Chapter). In this case, if the relevant case falls under any of the cases set forth in the following items, the same applies to the document specified in these items:

(2)If entity conversion is carried out as specified in a reorganization plan, and the reorganization plan specifies the means of appointment prescribed in Article 266, paragraph (1), item (ii) or item (iii) of the Act or the means of selection prescribed in item (iii), (b), (d) or (e) of that paragraph with regard to the director, etc., a document concerning the appointment or selection must also be attached to the written commission or written application referred to in the preceding paragraph.

Article 31The provisions of Article 7 of the Order for Enforcement of the Corporate Reorganization Act apply mutatis mutandis to cases where a stock company after entity conversion issues shares for subscription (meaning the shares for subscription prescribed in Article 199, paragraph (1) of the Companies Act) as specified in a reorganization plan. In this case, the phrase "Article 175, item (ii) of the Act" in Article 7 of that Order is deemed to be replaced with "Article 175, item (ii) of the Act as applied mutatis mutandis pursuant to Article 266, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions."

Article 32The provisions of Article 8 (excluding item (ii)) of the Order for Enforcement of the Corporate Reorganization Act apply mutatis mutandis to cases where a stock company after entity conversion issues share options (including those attached to bonds with share options) as specified in a reorganization plan. In this case, the phrase "Article 176, item (ii) of the Act" in item (i) of that Article is deemed to be replaced with "Article 176 item (ii) of the Act as applied mutatis mutandis pursuant to Article 266, paragraph (2) of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions."

Article 33(1)If share exchange on entity conversion (meaning the share exchange on entity conversion prescribed in Article 96-5, paragraph (1) of the Insurance Business Act; the same applies in the following paragraph) is carried out as specified in a reorganization plan, a document set forth in Article 89, item (iv) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 96-14, paragraph (2) of the Insurance Business Act and documents set forth in Article 96-14, paragraph (3), item (iii), items (vii) through (ix), and item (x), (c) and (d) of the Insurance Business Act concerning a reorganizing company are not required to be attached to a written application for the registration of a change due to the share exchange on entity conversion by the wholly owning parent company resulting from the share exchange by a stock company converted from a mutual company (meaning the wholly owning parent company resulting from the share exchange by a stock company converted from a mutual company prescribed in Article 96-5, paragraph (2) of the Insurance Business Act. In this case, if the relevant case falls under any of the cases set forth in the following items, the same applies to the document specified in these items (limited to those concerning a reorganizing company):

(2)The provisions of Article 30, paragraph (2) apply mutatis mutandis to cases where share exchange on entity conversion is carried out as specified in a reorganization plan. In this case, in that paragraph, the phrase "written commission or written application referred to in the preceding paragraph" is deemed to be replaced with "written application referred to in Article 33, paragraph (1)."

Article 34(1)If share transfer on entity conversion (meaning the share transfer on entity conversion prescribed in Article 96-8, paragraph (1) of the Insurance Business Act; the same applies in the following paragraph) is carried out as specified in a reorganization plan, a document set forth in Article 90, item (iv) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 96-14, paragraph (2) of the Insurance Business Act, documents set forth in Article 90, items (vi) and (vii) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 96-14, paragraph (2) of the Insurance Business Act concerning a reorganizing company, and documents set forth in Article 96-14, paragraph (3), item (iii), items (vii) through (ix), and item (x), (c) and (d) of the Insurance Business Act are not required to be attached to a written commission or written application for the registration of establishment due to the share transfer on entity conversion. In this case, if the relevant case falls under any of the cases set forth in the following items, the same applies to the document specified in these items (limited to those concerning a reorganizing company):

(2)The provisions of Article 30, paragraph (2) apply mutatis mutandis to cases where share transfer on entity conversion is carried out as specified in a reorganization plan. In this case, in that paragraph, the term "the preceding paragraph" is deemed to be replaced with "Article 34, paragraph (1)."

Article 35(1)If an absorption-type merger (limited to an absorption-type merger (meaning the absorption-type merger prescribed in Article 160 of the Insurance Business Act; hereinafter the same applies in this Article) in which a reorganizing company disappears and the company that survives the absorption-type merger (hereinafter referred to as the "company surviving an absorption-type merger" in the following paragraph and paragraph (3)) is a mutual company) is carried out as specified in a reorganization plan, documents set forth in Article 80, items (vii) and (viii) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Insurance Business Act concerning a reorganizing company, and documents set forth in Article 170, paragraph (1), items (i) and (iii) of the Insurance Business Act are not required to be attached to a written application for the registration of a change due to the absorption-type merger.

(2)If an absorption-type merger (limited to an absorption-type merger in which a reorganizing company disappears and the company surviving an absorption-type merger is a stock company) is carried out as specified in a reorganization plan, a document set forth in Article 80, item (iv) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Insurance Business Act, documents set forth in Article 80, items (vii) and (viii) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Insurance Business Act concerning a reorganizing company, and documents set forth in Article 170, paragraph (1), items (i) and (iii) of the Insurance Business Act are not required to be attached to a written application for the registration of a change due to the absorption-type merger.

(3)If an absorption-type merger (limited to an absorption-type merger in which a reorganizing company is the company surviving an absorption-type merger) is carried out as specified in a reorganization plan, a document set forth in Article 80, item (iii) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Insurance Business Act and documents set forth in Article 170, paragraph (1), items (i) and (iii) of the Insurance Business Act concerning a reorganizing company are not required to be attached to a written commission or written application for the registration of a change due to the absorption-type merger.

(4)If a consolidation-type merger (limited to a consolidation-type merger (meaning the consolidation-type merger prescribed in Article 161, paragraph (1) of the Insurance Business Act; hereinafter the same applies in this paragraph and the following paragraph) in which a reorganizing company disappears and the company to be established by the consolidation-type merger (hereinafter referred to as a "company incorporated in a consolidation-type merger" in the following paragraph) is a mutual company) is carried out as specified in a reorganization plan, documents set forth in Article 81, items (vii) and (viii) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Insurance Business Act concerning a reorganizing company and documents set forth in Article 170, paragraph (1), items (i) and (iii) of the Insurance Business Act are not required to be attached to a written commission or written application for the registration of establishment due to the consolidation-type merger.

(5)If a consolidation-type merger (limited to a consolidation-type merger in which a reorganizing company disappears and the company incorporated in a consolidation-type merger is a stock company) is carried out as specified in a reorganization plan, a document set forth in Article 81, item (iv) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Insurance Business Act, documents set forth in Article 81, items (vii) and (viii) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 170, paragraph (3) of the Insurance Business Act concerning a reorganizing company, and documents set forth in Article 170, paragraph (1), items (i) and (iii) of the Insurance Business Act are not required to be attached to a written commission or written application for the registration of establishment due to the consolidation-type merger.

Article 36(1)If the establishment of a mutual company referred to in Article 272 of the Act is carried out as specified in a reorganization plan, documents set forth in Article 65, items (iii) through (vi) and items (viii) through (x) of the Insurance Business Act and a document prescribed in Article 47, paragraph (3) of the Commercial Registration Act as applied mutatis mutandis pursuant to Article 67 of the Insurance Business Act (limited to one concerning the particulars specified in a reorganization plan) are not required to be attached to a written commission or written application for the registration of the establishment. In this case, if the relevant case falls under any of the cases set forth in the following items, the same applies to the document specified in these items:

(2)If the establishment of a mutual company referred to in Article 272 of the Act is carried out as specified in a reorganization plan, and the reorganization plan specifies the means of appointment prescribed in item (vii) or item (viii) of that Article or the means of selection prescribed in item (viii), (b), (d) or (e) of that Article with regard to the director at incorporation, etc., a document concerning the appointment or selection must also be attached to the written commission or written application referred to in the preceding paragraph.

Article 37The provisions of Article 14 of the Order for Enforcement of the Corporate Reorganization Act apply mutatis mutandis to cases where the incorporation of a stock company referred to in Article 183 of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 273 of the Act is carried out as specified in a reorganization plan. In this case: in Article 14, paragraph (1), item (i) of that Order, the phrase "Article 183, item (iv) of the Act" is deemed to be replaced with "Article 183, item (iv) of the Act as applied mutatis mutandis pursuant to Article 273 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions" and the phrase "item (xiii) of that Article" is deemed to be replaced with "Article 183, item (xiii) of the Act as applied mutatis mutandis pursuant to Article 273 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions"; in item (ii) of that paragraph, the phrase "Article 183, item (x) of the Act" is deemed to be replaced with "Article 183, item (x) of the Act as applied mutatis mutandis pursuant to Article 273 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions"; and in paragraph (2) of that Article, the phrase "item (viii) of that Article" is deemed to be replaced with "Article 183, item (viii) of the Act as applied mutatis mutandis pursuant to Article 273 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions" and the phrase "that item" is deemed to be replaced with "Article 183, item (ix) of the Act as applied mutatis mutandis pursuant to Article 273 of the Act on Special Measures for the Reorganization Proceedings of Financial Institutions."

Article 38The documents set forth in the left-hand column of the table below must be attached respectively to the written commissions set forth in the right-hand column of that table.

Article 39(1)A transcript of a written judgment on an order referred to in Article 72, paragraph (5) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 211 of the Act, an order of modification of a reorganization plan under the provisions of Article 233, paragraph (1) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 322, paragraph (1) of the Act or order confirming the modification of the plan under the provisions of Article 233, paragraph (2) of that Act or a transcript of an order of confirmation must be attached to a written commission for registration referred to in Article 333, paragraph (1) of the Act.

(2)A transcript of an order of revocation under the provisions of Article 72, paragraph (6) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 211 of the Act, an order of modification of a reorganization plan under the provisions of Article 233, paragraph (1) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 322, paragraph (1) of the Act or order confirming the modification of the plan under the provisions of Article 233, paragraph (2) of that Act must be attached to a written commission for registration referred to in Article 333, paragraph (1) of the Act as applied mutatis mutandis pursuant to paragraph (2) of that Article.

Article 40(1)In the case of requesting the registration of a provisional remedy referred to in Article 334, paragraph (1) of the Act, information certifying that a provisional remedy prescribed in the items of that paragraph has been issued must be provided to the registry office along with the request information.

(2)In the case of requesting the registration of a provisional remedy under the provisions of Article 334, paragraph (1) of the Act as applied mutatis mutandis pursuant to paragraph (2) of that Article, information certifying that an order to change or revoke a provisional remedy prescribed in paragraph (1) of that Article has been made or information certifying that the provisional remedy ceases to be effective must be provided to the registry office along with the request information.

(3)In the case of requesting cancelation of the registration referred to in Article 334, paragraph (3) of the Act, information certifying that an order commencing reorganization proceedings been made must be provided to the registry office along with the request information.

(4)In the case of requesting restoration of the registration referred to in Article 334, paragraph (4) of the Act, information certifying that an order to revoke an order commencing reorganization proceedings has been made must be provided to the registry office along with the request information.

Article 41In the case of requesting the registration under the provisions of Article 334, paragraph (1) of the Act as applied mutatis mutandis pursuant to Article 335, paragraph (5) of the Act, information certifying that an order confirming a reorganization plan has been made must be provided to the registry office along with the request information.

Article 42(1)In the case of requesting cancellation of the registration of avoidance referred to in Article 262, paragraph (4) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 336 of the Act, information certifying that an order confirming a reorganization plan has been made must be provided to the registry office along with the request information.

(2)In the case of requesting cancellation of the registration of avoidance referred to in Article 262, paragraph (6) of the Corporate Reorganization Act as applied mutatis mutandis pursuant to Article 336 of the Act, information certifying that an order to revoke an order commencing reorganization proceedings, an order disconfirming a reorganization plan or an order discontinuing reorganization proceedings has been made must be provided to the registry office along with the request information.

Article 43The provisions of the preceding three Articles apply mutatis mutandis to registered rights.

Article 56The authority specified by Cabinet Order as prescribed in Article 548 of the Act is the authority to file a petition for commencement of bankruptcy proceedings under the provisions of Article 491, paragraph (1) of the Act (limited to one concerning a financial institution).