第一条この命令において使用する用語は、産業競争力強化法（以下「法」という。）及び産業競争力強化法施行令（以下「令」という。）において使用する用語の例による。

Article 1The terms used in these regulations have the same meanings as the terms used in the Act on Strengthening Industrial Competitiveness (referred to below as the "Act") and the Order for Enforcement of the Act on Strengthening Industrial Competitiveness (referred to below as the "Order").

第二条削除

Article 2Deleted

第三条法第二条第十五項の主務省令で定める関係は、次の各号のいずれかに該当する関係とする。

Article 3The relationship specified by order of the competent ministry as stated in Article 2, paragraph (15) of the Act is a relationship falling under any of the following items:

第四条法第二条第十六項の主務省令で定める関係は、次の各号のいずれかに該当する関係とする。

Article 4The relationship specified by order of the competent ministry as stated in Article 2, paragraph (16) of the Act falls under any of the following relationships:

第五条から第十一条まで削除

Articles 5 through 11Deleted

第十一条の二法第二十一条の十五第一項の規定により事業適応計画の認定を受けようとする事業者（次条第一項及び第二項において「申請者」という。）は、様式第十八による認定申請書（以下この条において「認定申請書」という。）を主務大臣に提出しなければならない。

Article 11-2(1)A business entity which intends to obtain approval for a business adaptation plan pursuant to the provisions of Article 21-15, paragraph (1) of the Act (referred to as an "applicant" in paragraphs (1) and (2) of the following Article) must submit a written application for approval in accordance with Form 18 (referred to below as a "written application for approval" in this Article) to the competent minister.

２認定申請書の提出は、次に掲げる書類（エネルギー利用環境負荷低減事業適応に関する計画のうち、認定事業適応関連措置を行うのに必要な資金の貸付けを求めることが含まれるもの（以下「資金の貸付けの求めに係るエネルギー利用環境負荷低減事業適応計画」という。）については、第六号に掲げる書類を除く。）を添付して行わなければならない。

(2)A written application for approval must be submitted together with the following documents (excluding the document stated in item (vi) in the case of a plan concerning business adaptation for reducing the environmental burden caused by energy use which includes a plan to seek loans for funds necessary for taking approved business adaptation-related measures (referred to below as a "plan for business adaptation for reducing the environmental burden caused by energy use relating to a request for loan of funds")):

３主務大臣は、認定申請書及び前項の書類のほか、事業適応計画が法第二十一条の十五第四項各号に掲げる要件に適合することを確認するために必要と認める書類の提出を求めることができる。

(3)The competent minister may request the submission of documents found to be necessary for confirming that the business adaptation plan conforms to the requirements stated in the items of Article 21-15, paragraph (4) of the Act, in addition to a written application for approval and documents stated in the preceding paragraph.

４二以上の主務大臣に認定申請書を提出する場合には、いずれか一の主務大臣を経由して、他の主務大臣に提出することができる。この場合において、当該認定申請書は、当該一の主務大臣が受理した日において当該他の主務大臣に提出されたものとみなす。

(4)If a person submits a written application for approval to two or more competent ministers, the person may submit a written application for approval via any one of those competent ministers to another competent minister.In this case, the written application for approval is deemed to have been submitted to that other competent minister as well, on the day on which that competent minister receives it.

５第一項の認定の申請に係る事業適応計画の実施期間は、五年を超えないものとする。ただし、資金の貸付けの求めに係るエネルギー利用環境負荷低減事業適応計画の実施期間は十年以上とする。

(5)The period of implementation of the business adaptation plan for the application for approval stated in paragraph (1) is not to exceed five years;provided, however, that the period of implementation of a plan for business adaptation for reducing the environmental burden caused by energy use relating to a request for loan of funds is to be ten years or more.

第十一条の三主務大臣は、法第二十一条の十五第一項の規定により事業適応計画の提出を受けた場合において、速やかに同条第四項の定めに照らしてその内容を審査し、同項の規定に基づき当該事業適応計画の認定をするときは、その提出を受けた日から原則として一月以内に、申請者に様式第十八の二による認定書を交付するものとする。

Article 11-3(1)If the competent minister receives a submitted business adaptation plan under Article 21-15, paragraph (1) of the Act, when examines its content promptly in light of the provisions of paragraph (4) of the Article, and decides to grant approval with regard to the business adaptation plan based on the provisions of the same paragraph, the minister is to issue a written approval in accordance with Form 18-2 to the applicant, within one month in principle from the day on which that competent minister receives that plan.

２主務大臣は、前項の認定をしないときは、その旨及びその理由を記載した様式第十八の三による不認定通知書を当該申請者に交付するものとする。

(2)If the competent minister does not grant approval as stated in the preceding paragraph, the minister is to issue a written notice of non-approval in accordance with Form 18-3 to that effect and its grounds to the applicant.

３主務大臣は、第一項の認定をしたときは、様式第十八の四により、当該認定の日付、当該認定事業適応事業者の名称及び当該認定に係る事業適応計画の内容を公表するものとする。

(3)If the competent minister has granted approval as stated in paragraph (1), the minister is to publicize the date of the approval, the name of the approved business entity for business adaptation and the content of the business adaptation plan regarding that approval, in accordance with Form 18-4.

第十一条の四法第二十一条の十六第一項の規定により法第二十一条の十五第一項の認定に係る事業適応計画の変更の認定を受けようとする認定事業適応事業者は、様式第十八の五による変更認定申請書（次項において「変更認定申請書」という。）を主務大臣に提出しなければならない。

Article 11-4(1)An approved business entity for business adaptation that intends to obtain approval of changes to a business adaptation plan regarding the approval referred to in Article 21-15, paragraph (1) of the Act pursuant to the provisions of Article 21-16, paragraph (1) of the Act must submit a written application for approval of changes in accordance with Form 18-5 (referred to as a "written application for approval of changes" in the following paragraph) to the competent minister.

２変更認定申請書の提出は、その変更前の認定事業適応計画の写しを添付して行わなければならない。

(2)A written application for approval of changes must be submitted together with a copy of the approved business adaptation plan before the changes.

３第一項の変更の認定の申請に係る事業適応計画の実施期間は、当該変更の認定の申請前の認定事業適応計画に従って事業適応を実施した期間を含め、五年を超えないものとする。ただし、資金の貸付けの求めに係るエネルギー利用環境負荷低減事業適応計画の実施期間は、当該変更の認定の申請前の認定事業適応計画に従って事業適応を実施した期間を含め、十年以上とする。

(3)The period of implementation of the business adaptation plan for the application for approval for the changes stated in paragraph (1) is not to exceed five years, including the period during which the business has been implementing business adaptation, in accordance with the approved business adaptation plan before filing an application for approval of changes;provided, however, that the period of implementation of a plan for business adaptation for reducing the environmental burden caused by energy use relating to a request for loan of funds is to be ten years or more, including the period during which the business entity has been implementing business adaptation in accordance with the approved business adaptation plan before filing the application for approval for those changes.

４主務大臣は、第一項の変更の認定の申請を受けた場合において、速やかに法第二十一条の十六第五項において準用する法第二十一条の十五第四項の定めに照らしてその内容を審査し、同項の規定に基づき当該事業適応計画の変更の認定をするときは、その提出を受けた日から原則として一月以内に、当該認定事業適応事業者に様式第十八の六による変更の認定書を交付するものとする。

(4)If the competent minister receives an application for approval of changes stated in paragraph (1), examines its content promptly in light of the provisions of Article 21-15, paragraph (4) of the Act as applied mutatis mutandis pursuant to Article 21-16, paragraph (5) of the Act, and decides to grant approval of changes to the business adaptation plan based on the provisions of Article 21-15, paragraph (4) of the Act, the minister is to issue a written approval of changes in accordance with Form 8-6 to the approved business entity for business adaptation, within one month in principle from the day on which that competent minister receives the application.

５主務大臣は、前項の変更の認定をしないときは、その旨及びその理由を記載した様式第十八の七による変更の不認定通知書を当該認定事業適応事業者に交付するものとする。

(5)If the competent minister does not grant approval with regard to the changes stated in the preceding paragraph, the minister is to issue a written notice of non-approval of changes in accordance with Form 18-7 to that effect and the grounds for not granting approval to the approved business entity for business adaptation.

６主務大臣は、第四項の変更の認定をしたときは、様式第十八の八により、当該変更の認定の日付、当該変更後の認定事業適応事業者の名称及び当該変更後の認定事業適応計画の内容を公表するものとする。

(6)If the competent minister has granted approval with regard to the changes stated in paragraph (4), the minister is to publicize the date of the approval for the changes, the name of the approved business entity for business adaptation after the changes, and the content of the approved business adaptation plan after the changes in accordance with Form 18-8.

７認定事業適応計画の趣旨の変更を伴わない軽微な変更は、法第二十一条の十六第一項の変更の認定を要しないものとする。

(7)Minor changes that do not involve changes to the purpose of an approved business adaptation plan do not require approval of the changes stated in Article 21-16, paragraph (1) of the Act.

第十一条の五主務大臣は、法第二十一条の十六第三項の規定により認定事業適応計画の変更を指示するときは、その旨及びその理由を記載した様式第十八の九による変更指示の通知書を当該変更の指示を受ける認定事業適応事業者に交付するものとする。

Article 11-5If the competent minister directs changes to an approved business adaptation plan pursuant to the provisions of Article 21-16, paragraph (3) of the Act, the minister is to issue a written notice of an instruction of changes in accordance with Form 18-9 stating that fact and its grounds to the approved business entity for business adaptation, subject to that instruction for changes.

第十一条の六主務大臣は、法第二十一条の十六第二項又は第三項の規定により認定事業適応計画の認定を取り消すときは、その旨及びその理由を記載した様式第十八の十による認定取消し通知書を当該認定が取り消される認定事業適応事業者に交付するものとする。

Article 11-6(1)If the competent minister rescinds approval of an approved business adaptation plan pursuant to the provisions of Article 21-16, paragraph (2) or paragraph (3) of the Act, the minister is to issue a written notice of rescission of approval in accordance with Form 18-10 stating that fact and its grounds to the approved business entity for business adaptation whose approval is to be rescinded.

２主務大臣は、認定事業適応計画の認定を取り消したときは、様式第十八の十一により、当該取消しの日付、当該認定を取り消された事業者の名称及び当該取消しの理由を公表するものとする。

(2)If the competent minister has rescinded approval of an approved business adaptation plan, the minister is to publicize the date of the rescission, the name of the business entity whose approval has been rescinded, and the grounds for the rescission in accordance with Form 18-11.

第十一条の七法第二十一条の十八第一項の事業適応促進円滑化業務実施方針においては、次に掲げる事項を定めるものとする。

Article 11-7The policies for implementing duties to facilitate business adaptation promotion as stated in Article 21-18, paragraph (1) of the Act are to specify the following matters:

第十一条の八法第二十一条の十九第二項の規定により指定を受けようとする者（第五号において「指定申請者」という。）は、様式第十八の十二による指定申請書に次に掲げる書類を添付して、これを主務大臣に提出しなければならない。

Article 11-8(1)A person that intends to receive designation pursuant to the provisions of Article 21-19, paragraph (2) of the Act (referred to below as the "applicant for designation") must submit a written application for designation in accordance with Form 18-12 to the competent minister, together with the following documents:

２主務大臣は、法第二十一条の十九第一項の規定により指定するに当たり、前項各号に掲げる書類のほか必要な書類を提出させることができる。

(2)When designating a designated financial institution pursuant to the provisions of Article 21-19, paragraph (1) of the Act, the competent minister may have the applicant for designation submit necessary documents in addition to the documents stated in the items of the preceding paragraph.

第十一条の九法第二十一条の十九第三項の主務省令で定める事項は、次に掲げるものとする。

Article 11-9The matters specified by orders of the competent ministries as stated in Article 21-19, paragraph (3) of the Act are as follows:

第十一条の十法第二十一条の十九第四項第三号イの主務省令で定める者は、精神の機能の障害により役員の職務を適正に執行するに当たって必要な認知、判断及び意思疎通を適切に行うことができない者とする。

Article 11-10The person specified by order of the competent ministry as stated in Article 21-19, paragraph (4), item (iii), (a) of the Act is a person that is unable to adequately carry out the reasoning, decision making, and communication necessary for properly performing the duties of an officer due to mental impairment.

第十一条の十一法第二十一条の二十第二項の規定による届出は、様式第十八の十三による変更届出書により行わなければならない。

Article 11-11A notification under Article 21-20, paragraph (2) of the Act must be filed by submitting a written notice of changes in accordance with Form 18-13.

第十一条の十二指定金融機関は、法第二十一条の二十一第一項の規定により業務規程の変更の認可を受けようとするときは、様式第十八の十四による変更認可申請書に次に掲げる書類を添付して、これを主務大臣に提出しなければならない。

Article 11-12If a designated financial institution intends to obtain authorization of changes to its operational rules pursuant to the provisions of Article 21-21, paragraph (1) of the Act, it must submit a written application for approval of changes in accordance with Form 18-14 to the competent minister, together with the following documents:

第十一条の十三法第二十一条の二十二第一項第三号の主務省令で定める事項は、次に掲げるものとする。

Article 11-13The matters specified by order of the competent ministry as stated in Article 21-22, paragraph (1), item (iii) of the Act are as follows:

第十一条の十四法第二十一条の二十三の主務省令で定める事項は、次に掲げるものとする。

Article 11-14(1)The matters specified by order of the competent ministry as stated in Article 21-23 of the Act are as follows:

２前項各号に掲げる事項が、電子計算機に備えられたファイル又は磁気ディスクに記録され、必要に応じ指定金融機関において電子計算機その他の機器を用いて明確に紙面に表示されるときは、当該記録をもって帳簿への記載に代えることができる。

(2)If the matters stated in the items of the preceding paragraph are recorded in a file or on a magnetic disk stored on a computer and can be clearly displayed on paper as necessary by the relevant designated financial institution through the use of a computer or other device, this record may replace entries in the books.

３指定金融機関は、帳簿（前項の規定による記録がされた同項のファイル又は磁気ディスクを含む。）を、事業適応促進業務に係る債権が弁済その他の事由により消滅した日から起算して五年間保存しなければならない。

(3)A designated financial institution must keep books (including a recorded file or magnetic disk under the preceding paragraph) for five years from the day on which the claims for duties to promote business adaptation are extinguished through payment or due to other grounds.

第十一条の十五指定金融機関は、法第二十一条の二十五第一項の規定により事業適応促進業務の全部又は一部の休止又は廃止の届出をしようとするときは、様式第十八の十五による休廃止届出書に次に掲げる書面を添付して、これを主務大臣に提出しなければならない。

Article 11-15If a designated financial institution intends to report the suspension or discontinuation of all or part of the duties to promote business adaptation pursuant to the provisions of Article 21-25, paragraph (1) of the Act, it must submit a written notice of suspension or discontinuation in accordance with Form 18-15 to the competent minister, together with the following documents:

第十一条の十六法第二十一条の十九第二項、第二十一条の二十第二項、第二十一条の二十一第一項及び第二十一条の二十五第一項並びに第十一条の八、第十一条の十一、第十一条の十二及び前条の規定による主務大臣に対する指定申請書、変更届出書、変更認可申請書、休廃止届出書その他の書類の提出は、財務大臣又は経済産業大臣のいずれかに、正本及びその写し各一通を提出することにより行うことができる。

Article 11-16Submission of a written application for designation, written notice of changes, written application for authorization of changes, written notice of suspension or discontinuation, and other documents to be submitted to the competent minister pursuant to the provisions of Article 21-19, paragraph (2), Article 21-20, paragraph (2), Article 21-21, paragraph (1), and Article 21-25, paragraph (1) of the Act, and under Article 11-8, Article 11-11, Article 11-12, and the preceding Article may be completed by submitting the original and one copy to either the Minister of Finance or the Minister of Economy, Trade and Industry.

第十一条の十七令第十一条の規定により主務大臣が内閣総理大臣に対して通知を行うときは、金融庁長官を経由するものとする。

Article 11-17When the competent minister gives a notice to the Prime Minister pursuant to the provisions of Article 11 of the Order, the competent minister is to do so via the Commissioner of the Financial Services Agency.

第十一条の十八法第二十一条の二十八第一項の主務大臣の確認を受けようとする認定事業適応事業者は、第十一条の二第一項の規定による認定申請書の提出又は第十一条の四第一項の規定による変更認定申請書の提出と併せて、様式第十八の十六による確認申請書（次項及び第三項において「確認申請書」という。）を、主務大臣に提出しなければならない。

Article 11-18(1)An approved business entity for business adaptation that intends to obtain confirmation from the competent minister as stated in Article 21-28, paragraph (1) of the Act must submit to the competent minister a written application for confirmation in accordance with Form 18-16 (referred to as a "written application for conformation" in the following paragraph and paragraph (3)), in addition to submission of a written application for approval under Article 11-2, paragraph (1) or submission of a written application for approval of changes under Article 11-4, paragraph (1).

２主務大臣は、確認申請書のほか、当該事業適応計画に係る成長発展事業適応が産業競争力強化法第二十一条の二十八第一項の規定に基づく経済社会情勢の著しい変化に対応して行うものとして主務大臣が定める基準（令和三年内閣府、総務省、財務省、文部科学省、厚生労働省、農林水産省、経済産業省、国土交通省、環境省告示第七号。次項において「成長発展事業適応特例基準」という。）に適合することを確認するために必要と認める書類の提出を求めることができる。

(2)The competent minister may request the submission of documents found to be necessary for confirming that the business adaptation for achieving growth under the business adaptation plan is in conformity with the standards specified by the competent minister as being implemented to respond to significant changes in the economy and social circumstances based on the provisions of Article 21-28, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Public Notice of the Cabinet Office, the Ministry of Internal Affairs and Communications, the Ministry of Finance, the Ministry of Education, Culture, Sports, Science and Technology, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of Economy, Trade and Industry, the Ministry of Land, Infrastructure, Transport and Tourism, and the Ministry of the Environment No. 7 of 2021; referred to as the "standards for special provisions on business adaptation for achieving growth" in the following paragraph) in addition to a written application for confirmation.

３主務大臣は、第一項の規定による確認申請書の提出を受けた場合において、速やかに成長発展事業適応特例基準に照らしてその内容を審査し、当該事業適応計画が産業競争力強化法等の一部を改正する等の法律（令和三年法律第七十号）の施行の日から一年を経過する日までに開始するものであり、かつ、当該事業適応計画に係る成長発展事業適応が成長発展事業適応特例基準に適合するものであることを確認したときは、第十一条の三第一項の認定書又は第十一条の四第四項の変更の認定書においてその旨を表示するものとする。

(3)If the competent minister receives a submitted written application for confirmation under paragraph (1), examines its content promptly in light of the standards for special provisions on business adaptation for achieving growth, and confirms that the business adaptation plan commences by the day on which one year elapses from the date on which the Act for Partial Amendment of the Act on Strengthening Industrial Competitiveness (Act No. 70 of 2021) comes into effect, and that the business adaptation for achieving growth under the business adaptation plan is in conformity with the standards for special provisions on business adaptation for achieving growth, the minister is to indicate to that effect on the written approval stated in Article 11-3, paragraph (1) or the written approval of changes stated in Article 11-4, paragraph (4).

第十一条の十九法第二十一条の二十八第二項の主務大臣の確認を受けようとする認定事業適応事業者は、第十一条の二第一項の規定による認定申請書の提出又は第十一条の四第一項の規定による変更認定申請書の提出と併せて、様式第十八の十七による確認申請書（次項及び第三項において「確認申請書」という。）を、主務大臣に提出しなければならない。

Article 11-19(1)An approved business entity for business adaptation that intends to obtain confirmation from the competent minister as stated in Article 21-28, paragraph (2) of the Act must submit to the competent minister a written application for confirmation in accordance with Form 18-17 (referred to as a "written application for conformation" in the following paragraph and paragraph (3)), in addition to submission of a written application for approval under Article 11-2, paragraph (1) or submission of a written application for approval of changes under Article 11-4, paragraph (1).

２主務大臣は、確認申請書のほか、当該事業適応計画に係る情報技術事業適応が産業競争力強化法第二十一条の二十八第二項の規定に基づく生産性の向上又は需要の開拓に特に資するものとして主務大臣が定める基準（令和三年内閣府、総務省、財務省、文部科学省、厚生労働省、農林水産省、経済産業省、国土交通省、環境省告示第八号。次項において「情報技術事業適応特例基準」という。）に適合することを確認するために必要と認める書類の提出を求めることができる。

(2)The competent minister may request the submission of documents found to be necessary for confirming that business adaptation for information technology under the business adaptation plan, is in conformity with the standards specified by the competent minister, as particularly contributing to improvements in productivity, or creation of demand based on the provisions of Article 21-28, paragraph (2) of the Act on Strengthening Industrial Competitiveness (Public Notice of the Cabinet Office, the Ministry of Internal Affairs and Communications, the Ministry of Finance, the Ministry of Education, Culture, Sports, Science and Technology, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of Economy, Trade and Industry, the Ministry of Land, Infrastructure, Transport and Tourism, and the Ministry of the Environment No. 8 of 2021; referred to as the "standards for special provisions on business adaptation for information technology" in the following paragraph) in addition to a written application for confirmation.

３主務大臣は、第一項の規定による確認申請書の提出を受けた場合において、速やかに情報技術事業適応特例基準に照らしてその内容を審査し、当該事業適応計画に係る情報技術事業適応が情報技術事業適応特例基準に適合するものであることを確認したときは、その提出を受けた日から原則として一月以内に、当該認定事業適応事業者に様式第十八の十八による確認書を交付するものとする。

(3)If the competent minister receives a submitted written application for confirmation under paragraph (1), examines the application's content promptly in light of the standards for special provisions on business adaptation for information technology, and confirms that the business adaptation for information technology under the business adaptation plan is in conformity with the standards for special provisions on business adaptation for information technology, the minister is to issue a written confirmation in accordance with Form 18-18 to the approved business entity for business adaptation, within one month in principle from the day of receiving the submitted written application.

第十一条の二十法第二十一条の二十八第一項に規定する認定事業適応事業者（次項及び次条において「確認認定事業適応事業者」という。）は、認定事業適応計画の終了の日を含む事業年度までの毎事業年度終了後一月以内に、主務大臣（当該認定事業適応計画の認定をした主務大臣をいう。第四項及び次条において同じ。）に対し、その実施した成長発展事業適応が認定事業適応計画に従って実施されたものであることの証明を求めることができる。

Article 11-20(1)The approved business entity for business adaptation prescribed in Article 21-28 of the Act (referred to as the "confirmed approved business entity for business adaptation that has obtained confirmation" in the following paragraph and the following Article) may request certification from the competent minister (meaning the competent minister that has granted the approval for an approved business adaptation plan; the same applies in paragraph (4) and the following Article) that the business adaptation for achieving growth it has implemented has been implemented in accordance with the approved business adaptation plan, within one month after the end of each business year until the business year that includes the day of termination of the approved business adaptation plan.

２確認認定事業適応事業者は、前項の規定による証明の求めをするときは、様式第十八の十九による適合証明申請書（次項及び第四項において「適合証明申請書」という。）を提出するものとする。

(2)When a confirmed approved business entity for business adaptation that has obtained confirmation requests certification under the provisions of the preceding paragraph, it is to submit a written application for certification of conformity in accordance with Form 18-19 (referred to as a "written application for certification of conformity" in the following paragraph and paragraph (4)).

３適合証明申請書には、第十一条の三第一項の認定書の写し又は第十一条の四第四項の変更の認定書の写しを添付するものとする。

(3)A copy of the written approval stated in Article 11-3, paragraph (1) or a copy of the written approval of changes stated in Article 11-4, paragraph (4) is to be attached to a written application for certification of conformity.

４主務大臣は、適合証明申請書及び前項の書類のほか、実施した成長発展事業適応が当該認定事業適応計画に従って実施されたものであることを確認するために必要と認める書類の提出を求めることができる。

(4)The competent minister may request the submission of documents found to be necessary for confirming that the business adaptation for achieving growth which has been implemented was implemented in accordance with the approved business adaptation plan, in addition to a written application for certification of conformity and documents stated in the preceding paragraph.

第十一条の二十一主務大臣は、前条第一項の規定による証明の求めを受けた場合において、認定事業適応計画に照らしてその内容を審査し、当該認定事業適応計画に従って実施されたものと認めるときは、様式第十八の二十による適合証明書を、当該確認認定事業適応事業者に対し、交付するものとする。

Article 11-21If the competent minister receives a request for certification under paragraph (1) of the preceding Article, examines its content in light of the approved business adaptation plan, and finds that the business adaptation was implemented in conformity with the approved business adaptation plan, the minister is to issue a conformity certificate in accordance with Form 18-20 to the confirmed approved business entity for business adaptation that has obtained confirmation.

第十二条法第二十三条第一項の規定により事業再編計画の認定を受けようとする事業者（次条第一項において「申請者」という。）は、様式第十九による申請書（以下この条及び次条において「申請書」という。）及びその写し各一通を、主務大臣に提出しなければならない。

Article 12(1)A business entity which intends to obtain approval for a corporate restructuring plan pursuant to the provisions of Article 23, paragraph (1) of the Act (referred to as an "applicant" in paragraph (1) of the following Article) must submit a written application in accordance with Form 19 (referred to below as a "written application" in this Article and the following Article) and a copy of the application to the competent minister.

２申請書及びその写しの提出は、次に掲げる書類を添付して行わなければならない。

(2)A written application and its copy must be submitted together with the following documents:

３事業再編計画の円滑かつ確実な実施に資する債権放棄を伴う資金に関する計画（以下この項、第十四条第三項並びに第四十八条第二項及び第四項において「事業再編に係る資金計画」という。）を含む事業再編計画の認定を受けようとする場合においては、前項各号に掲げる書類に加え、次に掲げる書類を添付しなければならない。

(3)A person that intends to obtain approval of a corporate restructuring plan that includes a plan concerning funds that contributes to the smooth and reliable implementation of the corporate restructuring plan and involves a claim waiver (referred to below as a "financial plan for corporate restructuring" in this paragraph, Article 14, paragraph (3), and Article 48, paragraph (2) and paragraph (4)) must attach the following documents, in addition to the documents stated in the items of the preceding paragraph:

４第一項の認定の申請に係る事業再編計画の実施期間は、三年（当該事業再編計画に認定事業再編関連措置を行うのに必要な資金の貸付けを求めることが含まれる場合にあっては、五年）を超えないものとする。

(4)The period of implementation of the corporate restructuring plan for the application for approval stated in paragraph (1) is not to exceed three years (or five years, when the corporate restructuring plan includes a plan to seek loans for funds necessary for taking approved corporate restructuring-related measures).

第十三条主務大臣は、法第二十三条第一項の規定により事業再編計画の提出を受けた場合において、速やかに同条第五項の定めに照らしてその内容を審査し、当該事業再編計画の認定をするときは、その提出を受けた日から原則として一月以内（法第二十五条第一項の規定により主務大臣が公正取引委員会に協議する場合を除く。）に、申請書の正本に次のように記載した書面を添付し、これを認定書として申請者に交付するものとする。

Article 13(1)If the competent minister receives a submitted corporate restructuring plan pursuant to the provisions of Article 23, paragraph (1) of the Act, examines the contents of the plan promptly in light of the provisions of paragraph (5) of the same Article, and decides to grant approval with regard to that plan, the minister is to attach a document stating the following to the original of the written application, and issue it as a written approval to the applicant, within one month in principle from the day of receiving the submitted plan (excluding cases in which the competent minister consults with the Japan Fair Trade Commission pursuant to the provisions of Article 25, paragraph (1) of the Act):

「産業競争力強化法第２３条第１項の規定に基づき同法第２条第１７項に規定する事業再編を実施する者として認定する。」

"We hereby approve the applicant as a person that implements the corporate restructuring prescribed in Article 2, paragraph (17) of the Act pursuant to the provisions of Article 23, paragraph (1) of the Act."

２主務大臣は、前項の認定をしないときは、その旨及びその理由を記載した様式第二十による通知書を当該申請者に交付するものとする。

(2)If the competent minister does not grant approval as stated in the preceding paragraph, the minister is to issue a written notice in accordance with Form 20 to that effect, and the grounds for not granting approval to the applicant.

３主務大臣は、第一項の認定をしたときは、様式第二十一により、当該認定の日付、当該認定事業再編事業者の名称及び当該認定事業再編計画の内容を公表するものとする。

(3)If the competent minister has granted approval as stated in paragraph (1), the minister is to publicize the date of the approval, the name of the approved business entity for corporate restructuring, and the content of the approved corporate restructuring plan in accordance with Form 21.

第十四条認定事業再編計画の趣旨の変更を伴わない軽微な変更は、法第二十四条第一項の変更の認定を要しないものとする。

Article 14(1)Minor changes that do not involve changes to the purpose of an approved corporate restructuring plan do not require the approval stated in Article 24, paragraph (1) of the Act.

２法第二十四条第一項の規定に基づき事業再編計画の変更の認定を受けようとする認定事業再編事業者は、様式第二十二による申請書（以下この条において「申請書」という。）及びその写し各一通を主務大臣に提出しなければならない。

(2)An approved business entity for corporate restructuring which intends to obtain approval of changes to a corporate restructuring plan under Article 24, paragraph (1) of the Act must submit a written application in accordance with Form 22 (referred to below as a "written application" in this Article) and its copy to the competent minister.

３申請書及びその写しの提出は、認定事業再編計画の写し（変更後の事業再編計画が新たに事業再編に係る資金計画を含むものである場合には、認定事業再編計画の写し及び第十二条第三項各号に掲げる書類）を添付して行わなければならない。

(3)The written application and its copy must be submitted together with a copy of the approved corporate restructuring plan (or, a copy of the approved corporate restructuring plan and the documents stated in the items of Article 12, paragraph (3), if the corporate restructuring plan after the change newly includes a financial plan for corporate restructuring).

４第二項の変更の認定の申請に係る事業再編計画の実施期間は、当該変更の認定の申請前の認定事業再編計画に従って事業再編を実施した期間を含め、三年（当該事業再編計画に認定事業再編関連措置を行うのに必要な資金の貸付けを求めることが含まれる場合にあっては、五年）を超えないものとする。

(4)The period of implementation of the corporate restructuring plan for the application for approval of changes stated in paragraph (2) is not to exceed three years (or five years, if the corporate restructuring plan includes a plan to seek loans for funds necessary for taking approved corporate restructuring-related measures) including the period during which the business has been implementing corporate restructuring in accordance with the approved corporate restructuring plan before filing the application for approval of changes.

５主務大臣は、第二項の変更の認定の申請に係る事業再編計画の提出を受けた場合において、速やかに法第二十四条第五項において準用する法第二十三条第五項の定めに照らしてその内容を審査し、当該事業再編計画の変更の認定をするときは、その提出を受けた日から原則として一月以内（法第二十五条第一項の規定により主務大臣が公正取引委員会に協議する場合を除く。）に、申請書の正本に次のように記載した書面を添付し、これを認定書として当該認定事業再編事業者に交付するものとする。

(5)If the competent minister receives a submitted corporate restructuring plan for the application for approval or changes stated in paragraph (2), examines the its content promptly in light of the provisions of Article 23, paragraph (5) of the Act as applied mutatis mutandis pursuant to the provisions of Article 24, paragraph (5) of the Act, and decides to grant approval with regard to the corporate restructuring plan, the minister is to attach a document stating the following to the original of the written application, and issue it as a written approval to the approved business entity for corporate restructuring, within one month in principle from the day of receiving the submitted plan (excluding cases in which the competent minister consults with the Fair Trade Commission under Article 25, paragraph (1) of the Act):

６主務大臣は、前項の認定をしないときは、その旨及びその理由を記載した様式第二十三による通知書を当該認定事業再編事業者に交付するものとする。

(6)If the competent minister does not grant approval as stated in the preceding paragraph, the minister is to issue a written notice in accordance with Form 23 to that effect and the grounds for not granting the approval to the approved business entity for corporate restructuring.

７主務大臣は、第五項の変更の認定をしたときは、様式第二十四により、当該認定の日付、当該認定事業再編事業者の名称及び当該認定事業再編計画の内容を公表するものとする。

(7)If the competent minister has granted approval with regard to the changes stated in paragraph (5), the minister is to publicize the date of the approval, the name of the approved business entity for corporate restructuring, and the content of the approved corporate restructuring plan in accordance with Form 24.

第十五条主務大臣は、法第二十四条第三項の規定により認定事業再編計画の変更を指示するときは、その旨及びその理由を記載した様式第二十五による通知書を当該変更の指示を受ける認定事業再編事業者に交付するものとする。

Article 15If the competent minister directs changes to an approved corporate restructuring plan pursuant to the provisions of Article 24, paragraph (3) of the Act, the minister is to issue a written notice in accordance with Form 25 to that effect and its grounds to the approved business entity for corporate restructuring subject to the direction of the changes.

第十六条主務大臣は、法第二十四条第二項又は第三項の規定により認定事業再編計画の認定を取り消すときは、その旨及びその理由を記載した様式第二十六による通知書を当該認定が取り消される認定事業再編事業者に交付するものとする。

Article 16(1)If the competent minister rescinds approval of an approved corporate restructuring plan pursuant to the provisions of Article 24, paragraph (2) or paragraph (3) of the Act, the minister is to issue a written notice in accordance with Form 26 stating that fact and the grounds for the rescission to the approved business entity for corporate restructuring whose approval is to be rescinded.

２主務大臣は、認定事業再編計画の認定を取り消したときは、様式第二十七により、当該取消しの日付、当該認定を取り消された事業者の名称及び当該取消しの理由を公表するものとする。

(2)If the competent minister has rescinded approval of an approved corporate restructuring plan, the minister is to publicize the date of the rescission, the name of the business entity whose approval has been rescinded, and the grounds for the rescission in accordance with Form 27.

第十七条から第二十一条まで削除

Articles 17 through 21Deleted

第二十二条法第二十八条第一項、第二項又は第五項の規定による特例措置を受けることができる事業再編計画の認定（変更の認定を含む。）を受けようとする事業者は、第十二条第二項各号又は第十四条第三項の書類に加え、法第二十八条第一項各号若しくは第二項各号に掲げる行為又は同条第五項の株式等売渡請求に係る対価の相当性に関する事項を記載した書類を添付しなければならない。

Article 22(1)A business entity that intends to obtain approval (including approval of changes) for a corporate restructuring plan to which special measures under Article 28, paragraph (1), paragraph (2), or paragraph (5) of the Act may be applied must attach a document stating the matters concerning the appropriateness of consideration for the acts stated in the items of Article 28, paragraph (1) of the Act or the items of paragraph (2) of the Article or concerning the appropriateness of the consideration for the demand for the sale of shares stated in paragraph (5) of the Article, in addition to the documents stated in Article 12, paragraph (2) or Article 14, paragraph (3).

２主務大臣は、認定事業再編計画に法第二十八条第一項各号若しくは第二項各号に掲げる行為又は同条第五項の株式等売渡請求に関する内容が含まれている場合には、前項の書類を公表するものとする。

(2)If an approved corporate restructuring plan includes content concerning the acts stated in in the items of Article 28, paragraph (1) of the Act or the items of paragraph (2) of the Article or the demand for sale of shares stated in paragraph (5) of the Article, the competent minister is to publicize the documents stated in the preceding paragraph.

第二十三条会社法施行規則（平成十八年法務省令第十二号）第三十三条の七の規定は令第十三条の規定により読み替えて適用する会社法（平成十七年法律第八十六号）第百七十九条の五第一項第四号に規定する主務省令で定める事項について、同規則第三十三条の八の規定は法第二十八条第五項及び令第十三条の規定により読み替えて適用する同法第百七十九条の十第一項に規定する主務省令で定める事項について、同規則第三十五条の規定は令第十三条の規定により読み替えて適用する同法第百八十九条第二項第六号に規定する主務省令で定める権利について、それぞれ準用する。この場合において、同規則第三十三条の七第四号イ中「特別支配株主」とあるのは「特定特別支配株主（産業競争力強化法（平成二十五年法律第九十八号）第二十八条第五項の規定により読み替えて適用する法第百五十一条第二項に規定する特定特別支配株主をいう。以下同じ。）」と、同条第五号、同規則第三十三条の八及び第三十五条中「特別支配株主」とあるのは「特定特別支配株主」と読み替えるものとする。

Article 23The provisions of Article 33-7 of the Regulations for Enforcement of the Companies Act (Order of Ministry of Justice No. 12 of 2006) are to apply mutatis mutandis to the matters specified by order of the competent ministry prescribed in Article 179-5, paragraph (1), item (iv) of the Companies Act (Act No. 86 of 2005) as applied pursuant to the provisions of Article 13 of the Order following the deemed replacement of terms; the provisions of Article 33-8 of the Regulations are to apply mutatis mutandis to the information specified by order of the competent ministry prescribed in Article 179-10, paragraph (1) of the Companies Act as applied by replacing terms pursuant to the provisions of Article 28, paragraph (5) of the Act and Article 13 of the Order following the deemed replacement of terms; and the provisions of Article 35 of the Regulation are to apply mutatis mutandis to the rights specified by order of the competent ministry prescribed in Article 189, paragraph (2), item (vi) of the Companies Act as applied by replacing terms pursuant to the provisions of Article 13 of the Order following the deemed replacement of terms.In this case, the phrase "special controlling shareholder" in Article 33-7, item (iv), (a) of the Regulations is deemed to be replaced with "specified special controlling shareholder (meaning the specified special controlling shareholder prescribed in Article 151, paragraph (2) of the Act as applied by replacing terms pursuant to the provisions of Article 28, paragraph (5) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) following the deemed replacement of terms; the same applies below)"; and the phrase "special controlling shareholder" in item (v) of the Article, Article 33-8, and Article 35 of the Regulations is deemed to be replaced with "specified special controlling shareholder".

第二十四条法第二十九条第一項の規定による特例措置を受けることができる事業再編計画の認定（変更の認定を含む。）を受けようとする事業者は、第十二条第二項各号又は第十四条第三項の書類に加え、資本金、資本準備金又は利益準備金（第一号及び第五十条第二号において「資本金等」という。）の額の減少と同時に行う株式の併合が法第二十九条第一項各号のいずれにも該当することを示す書類を添付しなければならない。この場合において、当該書類には、次に掲げる事項を記載しなければならない。

Article 24A business entity which intends to obtain approval (including approval of changes) of a corporate restructuring plan to which special measures under Article 29, paragraph (1) of the Act may be applied must attach a document indicating that the consolidation of shares undertaken at the time as the reduction in the amount of stated capital, capital reserves, or retained earnings reserves (referred to as "stated capital, etc." in item (i) of this Act and Article 50, item (ii)) falls under both of the items of Article 29, paragraph (1) of the Act, in addition to the documents stated in the items of Article 12, paragraph (2) or in Article 14, paragraph (3).In this case, the document must contain the following matters:

第二十五条法第三十条第一項の主務省令で定める法人は、次のいずれかに掲げるものとする。

Article 25(1)Corporations specified by order of the competent ministry as stated in Article 30, paragraph (1) of the Act are any of the following:

２前項第二号の規定の適用については、同号に掲げる法人又は外国法人は、特定完全子法人とみなす。

(2)With regard to the application of the provisions of item (ii) of the preceding paragraph, the corporation or foreign corporation as stated in the item is deemed to be a specified wholly owned subsidiary corporation.

第二十六条法第三十条第一項の規定により読み替えて適用する会社法第二百一条第五項に規定する法第百四十七条第二項に規定する主務省令で定める場合は、認定事業再編事業者である株式会社が会社法第二百一条第三項に規定する期日の二週間前までに、金融商品取引法（昭和二十三年法律第二十五号）の規定に基づき次に掲げる書類（同項に規定する募集事項に相当する事項をその内容とするものに限る。）の届出又は提出をしている場合（当該書類に記載すべき事項を同法の規定に基づき電磁的方法により提供している場合を含む。）であって内閣総理大臣が当該期日の二週間前の日から当該期日まで継続して同法の規定に基づき当該書類を公衆の縦覧に供しているときとする。

Article 26The cases specified by order of the competent ministry as prescribed in Article 147, paragraph (2) of the Act, which is specified in Article 201, paragraph (5) of the Companies Act as applied by replacing terms pursuant to the provisions of Article 30, paragraph (1) of the Act following the deemed replacement of terms, are cases in which a stock company that is an approved business entity for corporate restructuring has made a notification or submission of the following documents (limited to those that contain matters equivalent to the subscription requirements prescribed in Article 201, paragraph (3) of the Companies Act) by two weeks before the date as prescribed in the same paragraph based on the provisions of the Financial Instruments and Exchange Act (Act No. 25 of 1948) (including cases in which the matters to be stated in the documents are provided by electronic or magnetic means pursuant to the provisions of the same Act), and the Prime Minister has been making the documents available for public inspection continuously from the day two weeks before that date until that date, based on the provisions of the Act:

第二十七条法第三十条第一項の規定により読み替えて適用する会社法第四百四十五条第一項に規定する主務省令で定める額（以下この項において「資本金等増加限度額」という。）は、第一号に掲げる額から第二号に掲げる額を減じて得た額に株式発行割合（法第三十条第一項の規定により発行する株式の数を同項の規定により発行する株式の数及び処分する自己株式の数の合計数で除して得た割合をいう。以下この項及び次項において同じ。）を乗じて得た額から第三号に掲げる額を減じて得た額（その額が零未満である場合にあっては、零）とする。

Article 27(1)The amount specified by order of the competent ministry as prescribed in Article 445, paragraph (1) of the Companies Act as applied pursuant to the provisions of Article 30, paragraph (1) of the Act following the deemed replacement of terms (the amount is referred to below as the "newly increased limit of stated capital, etc." in this paragraph) is the amount arrived at if first the amount stated in item (ii) is deducted from the amount stated in item (i), and then the remaining amount is multiplied by the share issuance percentage (meaning the percentage arrived at if the number of shares to be issued pursuant to the provisions of Article 30, paragraph (1) of the Act is divided by the sum of the number of shares to be issued pursuant to the paragraph and the number of treasury shares to be disposed of; the same applies below in this paragraph and the following paragraph), and finally the amount stated in item (iii) is deducted from the amount thus arrived at (if the final amount is less than zero, the newly increased limit of stated capital, etc. is to be zero):

２前項の場合には、法第三十条第一項の規定による株式の発行又は自己株式の処分後の次の各号に掲げる額は、同項の規定による株式の発行又は自己株式の処分の直前の当該額に、当該各号に定める額を加えて得た額とする。

(2)In the case stated in the preceding paragraph, the amount stated in the following items after the issuance of shares or the disposition of treasury shares under Article 30, paragraph (1) of the Act is the amount arrived at if the amount specified in those items is added to the amount immediately before the issuance of shares or the disposition of treasury shares under the same paragraph:

３第一項の場合には、自己株式対価額（会社計算規則第百五十条第二項第八号及び第百五十八条第八号ロ並びに会社法第四百四十六条第二号並びに第四百六十一条第二項第二号ロ及び第四号に規定する自己株式の対価の額をいう。次項において同じ。）は、第一項第一号に掲げる額から同項第二号に掲げる額を減じて得た額に自己株式処分割合を乗じて得た額とする。

(3)In the case stated in paragraph (1), the amount of consideration for treasury shares (meaning the amount of the consideration received in exchange for those treasury shares prescribed in Article 150, paragraph (2), item (viii) and Article 158, item (viii), (b) of the Regulation on Corporate Accounting and Article 446, item (ii) and Article 461, paragraph (2), item (ii), (b) and item (iv) of the Companies Act; the same applies in the following paragraph) is the amount arrived at if first the amount stated in paragraph (1), item (ii) is deducted from the value stated in item (i) of the paragraph, and then the remaining amount is multiplied by the treasury share disposition ratio.

４第二項第一号ロに掲げる額は、会社計算規則第百五十条第二項第八号及び第百五十八条第八号ロ並びに会社法第四百四十六条第二号並びに第四百六十一条第二項第二号ロ及び第四号の規定の適用については、当該額も、自己株式対価額に含まれるものとみなす。

(4)With regard to the application of the provisions of Article 150, paragraph (2), item (viii) and Article 158, item (viii), (b) of the Regulation on Corporate Accounting and Article 446, item (ii) and Article 461, paragraph (2), item (ii), (b) and item (iv) of the Companies Act, the amount stated in paragraph (2), item (i), (b) is also deemed to be included in the amount of consideration for treasury shares.

５この条の用語の解釈及び規定の適用に関しては、一般に公正妥当と認められる企業会計の基準その他の企業会計の慣行をしん酌しなければならない。

(5)The generally accepted corporate accounting and other corporate accounting practices must be taken into consideration for the interpretation of the terms as used in this Article and the application of the provisions of this Article.

第二十八条法第三十条第三項において読み替えて準用する会社法第七百九十六条第二項第一号に規定する一株当たり純資産額については、会社法施行規則第二十五条に定めるところによるものとする。この場合において、同規則第二十五条第六項中「次の各号に掲げる規定に規定する一株当たり純資産額を算定する場合における当該各号に定める日」とあるのは、「産業競争力強化法（平成二十五年法律第九十八号）第三十条第一項に規定する株式の発行又は自己株式の処分に係る募集事項（法第百九十九条第二項に規定する募集事項をいう。）を決定した日」と読み替えるものとする。

Article 28The amount of net assets per share prescribed in Article 796, paragraph (2), item (i) of the Companies Act as applied mutatis mutandis pursuant to Article 30, paragraph (3) of the Act following the deemed replacement of terms is as prescribed in Article 25 of the Regulations for Enforcement of the Companies Act.In this case, the phrase "the date prescribed in the following items in the case where the amount of net assets per share provided for in the provisions listed in each relevant item is calculated" in Article 25, paragraph (6) of the Regulations is deemed to be replaced with "the day on which the subscription requirements (meaning the subscription requirements prescribed in Article 199, paragraph (2) of the Act) for issuance of shares or disposition of treasury shares prescribed in Article 32, paragraph (1) of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) is determined".

第二十九条法第三十条第三項において読み替えて準用する会社法第七百九十六条第二項第二号に規定する法第百四十七条第二項に規定する主務省令で定める方法は、算定基準日（法第三十条第一項に規定する株式の発行又は自己株式の処分に係る募集事項（会社法第百九十九条第二項に規定する募集事項をいう。）を決定した日をいう。）における第一号から第六号までに掲げる額の合計額から第七号に掲げる額を減じて得た額（その額が五百万円未満である場合にあっては、五百万円）をもって認定事業再編事業者である株式会社の純資産額とする方法とする。

Article 29The method specified by order of the competent ministry prescribed in Article 147, paragraph (2) of the Act, which is prescribed in Article 796, paragraph (2), item (ii) of the Companies Act, as applied mutatis mutandis pursuant to Article 30, paragraph (3) of the Act following the deemed replacement of terms, is the method in which the amount of the net assets of a stock company that is an approved business entity for corporate restructuring is to be the amount arrived at if the amount stated in item (vii) is deducted from the sum of the amounts stated in items (i) through (vi) on the calculation date (meaning the day on which the subscription requirements (meaning the subscription requirements prescribed in Article 199, paragraph (2) of the Companies Act) for issuance of shares, or disposition of treasury shares prescribed in Article 32, paragraph (1) of the Act are determined) (if the amount arrived at is less than five million yen, the amount of those net assets is to be five million yen):

第三十条法第三十条第三項において読み替えて準用する会社法第七百九十六条第三項に規定する主務省令で定める数は、次に掲げる数のうちいずれか小さい数とする。

Article 30The number specified by order of the competent ministry as prescribed in Article 796, paragraph (3) of the Companies Act as applied mutatis mutandis pursuant to Article 30, paragraph (3) of the Act following the deemed replacement of terms is to be the smaller of the following numbers:

第三十一条法第三十条第一項の規定による特例措置を受けることができる事業再編計画の認定（変更の認定を含む。）を受けようとする事業者は、第十二条第二項各号又は第十四条第三項の書類に加え、特定株式等取得（法第三十条第一項の規定により発行する株式又は処分する自己株式を対価とする譲渡による特定株式等の取得をいう。以下同じ。）の対価の相当性に関する次に掲げる事項を記載した書類を添付しなければならない。

Article 31(1)Any business entity which intends to obtain approval (including approval of a changes) for a corporate restructuring plan to which special measures pursuant to the provisions of Article 30, paragraph (1) of the Act may be applied must attach a document stating the following matters concerning the appropriateness of the consideration for the acquisition of specified shares, etc. (meaning the acquisition of specified shares, etc. through transfer in which shares to be issued or treasury shares to be disposed of under Article 30, paragraph (1) of the Act are delivered as consideration for the transfer; the same applies below), in addition to the documents stated in the items of Article 12, paragraph (2) or Article 14, paragraph (3):

２主務大臣は、認定事業再編計画に法第三十条第一項の株式の発行又は自己株式の処分に関する内容が含まれている場合には、前項の書類を公表するものとする。

(2)If an approved corporate restructuring plan includes the content concerning the issuance of shares or the disposition of treasury shares as stated in Article 30, paragraph (1) of the Act, the competent minister is to publicize the documents stated in the preceding paragraph.

第三十一条の二法第三十一条第一項の規定による会社法第四百六十五条第一項の規定の適用についての特例措置を受けることができる事業再編計画の認定（変更の認定を含む。）を受けようとする事業者は、第十二条第二項各号又は第十四条第三項の書類に加え、特定剰余金配当をする日の属する事業年度（その事業年度の直前の事業年度が最終事業年度でないときは、その事業年度の直前の事業年度）に係る計算書類（会社法第四百三十五条第二項に規定する計算書類をいう。）につき承認を受けた時において、会社法第四百六十一条第二項第三号、第四号及び第六号に掲げる額の合計額が同項第一号に掲げる額を超えないことが見込まれることを記載した書面を添付しなければならない。

Article 31-2A business entity which intends to obtain approval (including approval of a change) for a corporate restructuring plan to which special measures regarding application of the provisions of Article 465, paragraph (1) of the Companies Act under Article 31, paragraph (1) of the Act may be applied must attach a document stating that the sum of the amounts stated in Article 461, paragraph (2), items (iii), (iv), and (vi) of the Companies Act is expected to be unlikely to exceed the amount stated in item (i) of the paragraph at the time when approval is obtained with respect to the financial statements (meaning the financial statements prescribed in Article 435, paragraph (2) of the Companies Act) for the business year that contains the day on which specified dividends of surplus are distributed (or, if the business year immediately preceding that business year is not the most recent business year, the business year immediately preceding that business year), in addition to the documents stated in the items of Article 12, paragraph (2) or Article 14, paragraph (3).

第三十二条法第三十六条第一項の事業再編促進円滑化業務実施方針においては、次に掲げる事項を定めるものとする。

Article 32The policies for implementing duties to facilitate corporate restructuring promotion stated in Article 36, paragraph (1) of the Act are to specify the following matters:

第三十三条法第三十七条第二項の規定により指定を受けようとする者（以下「指定申請者」という。）は、様式第三十七による申請書に次に掲げる書類を添付して、これを主務大臣に提出しなければならない。

Article 33(1)A person that intends to receive designation pursuant to the provisions of Article 37, paragraph (2) of the Act (referred to below as the "applicant for designation") must submit a written application in accordance with Form 37 to the competent minister, together with the following documents:

２主務大臣は、法第三十七条第一項の規定により指定するに当たり、前項各号に掲げる書類のほか必要な書類を提出させることができる。

(2)When designating a designated financial institution pursuant to the provisions of Article 37, paragraph (1) of the Act, the competent minister may have the applicant for designation submit necessary documents in addition to the documents stated in the items of the preceding paragraph.

第三十四条法第三十七条第三項の主務省令で定める事項は、次に掲げるものとする。

Article 34The matters specified by order of the competent ministry as stated in Article 37, paragraph (3) of the Act are as follows:

第三十四条の二法第三十七条第四項第三号イの主務省令で定める者は、精神の機能の障害により役員の職務を適正に執行するに当たって必要な認知、判断及び意思疎通を適切に行うことができない者とする。

Article 34-2A person specified by order of the competent ministry as stated in Article 37, paragraph (4), item (iii), (a) of the Act is a person that is unable to adequately carry out the reasoning, decision making, and communication necessary for properly performing the duties of an officer due to mental impairment.

第三十五条法第三十八条第二項の規定による届出は、様式第三十八による届出書により行わなければならない。

Article 35A notification under Article 38, paragraph (2) of the Act must be filed by submitting a written notice in accordance with Form 38.

第三十六条指定金融機関は、法第三十九条第一項の規定により業務規程の変更の認可を受けようとするときは、様式第三十九による申請書に次に掲げる書類を添付して、これを主務大臣に提出しなければならない。

Article 36If a designated financial institution intends to obtain authorization of changes to its operational rules pursuant to the provisions of Article 39, paragraph (1) of the Act, it must submit a written application in accordance with Form 39 to the competent minister, together with the following documents:

第三十七条法第四十条第一項第三号の主務省令で定める事項は、次に掲げるものとする。

Article 37The matters specified by order of the competent ministry as stated in Article 40, paragraph (1), item (iii) of the Act are as follows:

第三十八条法第四十一条の主務省令で定める事項は、次に掲げるものとする。

Article 38(1)The matters specified by order of the competent ministry as stated in Article 41 of the Act are as follows:

２前項各号に掲げる事項が、電子計算機に備えられたファイル又は磁気ディスクに記録され、必要に応じ指定金融機関において電子計算機その他の機器を用いて明確に紙面に表示されるときは、当該記録をもって帳簿への記載に代えることができる。

(2)If the matters stated in the items of the preceding paragraph are recorded in a file or on a magnetic disk stored on a computer and can be clearly displayed on paper as necessary by the relevant designated financial institution through the use of a computer or other device, the record may replace the entry in the books.

３指定金融機関は、帳簿（前項の規定による記録がされた同項のファイル又は磁気ディスクを含む。）を、事業再編促進業務に係る債権が弁済その他の事由により消滅した日から起算して五年間保存しなければならない。

(3)A designated financial institution must keep books (including a recorded file or magnetic disk under the preceding paragraph) for five years from the day on which the claims for duties to promote corporate restructuring are extinguished through payment or other reasons.

第三十九条指定金融機関は、法第四十三条第一項の規定により事業再編促進業務の全部又は一部の休止又は廃止の届出をしようとするときは、様式第四十による届出書に次に掲げる書面を添付して、これを主務大臣に提出しなければならない。

Article 39If a designated financial institution intends to report the suspension or discontinuation of all or part of the duties to promote corporate restructuring pursuant to the provisions of Article 43, paragraph (1) of the Act, it must submit a written notice in accordance with Form 40 to the competent minister, together with the following documents:

第四十条法第三十七条第二項、第三十八条第二項、第三十九条第一項及び第四十三条第一項並びに第三十三条、第三十五条、第三十六条及び前条の規定による主務大臣に対する指定申請書、認可申請書、届出書その他の書類の提出は、財務大臣又は経済産業大臣のいずれかに、正本及びその写し各一通を提出することにより行うことができる。

Article 40Submission of a written application for designation, written application for authorization, written notice and other documents to be submitted to the competent minister under Article 37, paragraph (2), Article 38, paragraph (2), Article 39, paragraph (1), and Article 43, paragraph (1) of the Act, and under Article 33, Article 35, Article 36, and the preceding Article may be completed by submitting the original and one copy of it to either the Minister of Finance or the Minister of Economy, Trade and Industry.

第四十一条令第二十条の規定により主務大臣が内閣総理大臣に対して通知を行うときは、金融庁長官を経由するものとする。

Article 41If the competent minister gives a notice to the Prime Minister pursuant to the provisions of Article 20 of the Order, the competent minister is to do so via the Commissioner of the Financial Services Agency.

第四十二条法第百二十七条第一項の規定により創業支援等事業計画の認定を受けようとする市町村は、様式第四十一による申請書（以下この条及び次条において「申請書」という。）及びその写し各一通を、経済産業大臣を経由して、主務大臣に提出しなければならない。

Article 42(1)A municipality that intends to obtain approval for a plan for a program for supporting start-ups, etc. pursuant to the provisions of Article 127, paragraph (1) of the Act must submit a written application in accordance with Form 41 (referred to below as a "written application" in this Article and the following Article) and its copy to the competent minister via the Minister of Economy, Trade and Industry.

２市町村が実施する創業支援等事業と連携して一般社団法人又は一般財団法人（以下この項において「一般社団法人等」という。）が実施する創業支援等事業がある場合には、申請書及びその写しの提出は、次に掲げる書類を添付して行わなければならない。

(2)If a general incorporated association or general incorporated foundation (referred to below as a "general incorporated association, etc." in this paragraph) is implementing any program for supporting start-ups, etc. in collaboration with a municipality's program for supporting start-ups, etc., the written application and its copy must be submitted together with the following documents:

３市町村が実施する創業支援等事業と連携して特定非営利活動促進法（平成十年法律第七号）第二条第二項の特定非営利活動法人（以下「特定非営利活動法人」という。）が実施する創業支援等事業がある場合には、申請書及びその写しの提出は、次に掲げる書類を添付して行わなければならない。

(3)If a specified nonprofit corporation prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities (Act No. 7 of 1998) (referred to below as a "specified nonprofit corporation") implements any program for supporting start-ups, etc. in collaboration with a municipality's program for supporting start-ups, etc., the written application and its copy must be submitted together with the following documents:

第四十三条主務大臣は、法第百二十七条第一項の規定により創業支援等事業計画の提出を受けた場合において、速やかに同条第四項の定めに照らしてその内容を審査し、当該創業支援等事業計画の認定をするときは、その提出を受けた日から原則として一月以内に、申請書の正本に次のように記載し、これに記名押印し、これを認定書として当該市町村に交付するものとする。

Article 43(1)If the competent minister receives a submitted plan for a program for supporting start-ups, etc. pursuant to the provisions of Article 127, paragraph (1) of the Act, examines its content promptly in light of the provisions of paragraph (4) of the Article, and decides to grant approval with regard to the plan for a program for supporting start-ups, etc., the minister is to state as follows in the original of the written application, to sign and seal it, and to issue it as a written approval to the relevant municipality, within one month in principle from the day of receiving the submitted plan:

「産業競争力強化法第１２７条第１項の規定に基づき認定する。」

"We hereby grant approval pursuant to the provisions of Article 127, paragraph (1) of the Act on Strengthening Industrial Competitiveness."

２主務大臣は、前項の認定をしないときは、その旨及びその理由を記載した様式第四十二による通知書を当該市町村に交付するものとする。

(2)When the competent minister does not grant approval as stated in the preceding paragraph, the minister is to issue a written notice in accordance with Form 42 to that effect, and the grounds for not granting approval to the municipality concerned.

第四十四条法第百二十八条第一項の規定により創業支援等事業計画の変更の認定を受けようとする認定市町村は、様式第四十三による申請書（以下この条において「申請書」という。）及びその写し各一通を経済産業大臣を経由して、主務大臣に提出しなければならない。

Article 44(1)An approved municipality that intends to obtain approval of changes to a plan for a program for supporting start-ups, etc. pursuant to the provisions of Article 128, paragraph (1) of the Act must submit a written application in accordance with Form 43 (referred to below as a "written application" in this Article) and its copy to the competent minister via the Minister of Economy, Trade and Industry.

２申請書及びその写しの提出は、認定創業支援等事業計画の写しを添付して行わなければならない。

(2)The written application and its copy must be submitted together with a copy of an approved plan for a program for supporting start-ups, etc.

３主務大臣は、第一項の変更の認定の申請に係る創業支援等事業計画の提出を受けた場合において、速やかに法第百二十七条第四項の定めに照らしてその内容を審査し、当該創業支援等事業計画の変更の認定をするときは、その提出を受けた日から原則として一月以内に、申請書の正本に次のように記載し、これに記名押印し、これを認定書として当該認定市町村に交付するものとする。

(3)If the competent minister receives a submitted plan for a program for supporting start-ups, etc. for the application for approval for the changes stated in paragraph (1), examines the content of the plan promptly in light of the provisions of Article 127, paragraph (4) of the Act, and decides to grant approval with regard to the changes to the plan for a program for supporting start-ups, etc., the minister is to state as follows in the original of the written application, sign, and seal it, and to issue it as a written approval to the approved municipality, within one month in principle from the day of receiving the plan:

４主務大臣は、前項の認定をしないときは、その旨及びその理由を記載した様式第四十四による通知書を当該認定市町村に交付するものとする。

(4)If the competent minister does not grant approval as stated in the preceding paragraph, the minister is to issue a written notice in accordance with Form 44 to that effect and the grounds for not granting approval to the approved municipality.

第四十五条主務大臣は、法第百二十八条第三項の規定により認定創業支援等事業計画の変更を指示するときは、その旨及びその理由を記載した様式第四十五による通知書を当該変更の指示を受ける認定市町村に交付するものとする。

Article 45When the competent minister directs changes to an approved plan for a program for supporting start-ups, etc. pursuant to the provisions of Article 128, paragraph (3) of the Act, the minister is to issue a written notice in accordance with Form 45 to that effect and its grounds to the approved municipality subject to the direction of the changes.

第四十六条主務大臣は、法第百二十八条第二項又は第三項の規定により認定創業支援等事業計画の認定を取り消すときは、その旨及びその理由を記載した様式第四十六による通知書を当該認定が取り消される認定市町村に交付するものとする。

Article 46If the competent minister rescinds approval of an approved plan for a program for supporting start-ups, etc. pursuant to the provisions of Article 128, paragraph (2) or paragraph (3) of the Act, the minister is to issue a written notice in accordance with Form 46 to that effect and its grounds to the approved municipality whose approval is to be rescinded.

第四十七条創業支援等事業計画に関する財務大臣の権限は、当該創業支援等事業計画の市町村の区域を管轄する財務局長（福岡財務支局の管轄区域内にある場合にあっては、福岡財務支局長）又は国税局長（沖縄国税事務所長を含む。）に委任するものとする。ただし、財務大臣が自らその権限を行うことを妨げない。

Article 47(1)The authority of the Minister of Finance with regard to a plan for a program for supporting start-ups, etc. is to be delegated to the director-general of a relevant local finance bureau who has jurisdiction over the district in the municipality covered by the relevant plan for a program for supporting start-ups, etc. (or, to the Director-General of the Fukuoka Local Finance Branch Bureau, if the relevant district is in the jurisdiction of the Fukuoka Local Finance Branch Bureau) or to the commissioner of a regional taxation bureau (including the Regional Commissioner of the Okinawa Regional Taxation Office);provided, however, that this does not preclude the Minister of Finance from exercising their authority.

２創業支援等事業計画に関する厚生労働大臣の権限は、当該創業支援等事業計画の市町村の区域を管轄する地方厚生局長（四国厚生支局の管轄区域内にある場合にあっては、四国厚生支局長）に委任するものとする。ただし、厚生労働大臣が自らその権限を行うことを妨げない。

(2)The authority of the Minister of Health, Labour and Welfare concerning a plan for a program for supporting start-ups, etc. is to be delegated to the director-general of a regional bureau of health and welfare who has jurisdiction over the district in the municipality covered by the relevant plan for a program for supporting start-ups, etc. (or, to the Director-General of the Shikoku Regional Bureau of Health and Welfare, if the relevant district is in the jurisdictional district of the Shikoku Regional Bureau of Health and Welfare);provided, however, that this does not preclude the Minister of Health, Labour and Welfare from exercising their authority.

３創業支援等事業計画に関する農林水産大臣の権限は、当該創業支援等事業計画の市町村の区域を管轄する地方農政局長（北海道農政事務所長を含む。）に委任するものとする。ただし、農林水産大臣が自らその権限を行うことを妨げない。

(3)The authority of the Minister of Agriculture, Forestry and Fisheries concerning a plan for a program for supporting start-ups, etc. is to be delegated to a director-general of a regional agricultural administration office who has jurisdiction over the district in the municipality covered by the relevant plan for a program for supporting start-ups, etc. (including the Director-General of the Hokkaido District Agriculture Office);provided, however, that this does not preclude the Minister of Agriculture, Forestry and Fisheries from exercising their authority.

４創業支援等事業計画に関する経済産業大臣の権限は、当該創業支援等事業計画の市町村の区域を管轄する経済産業局長に委任するものとする。ただし、経済産業大臣が自らその権限を行うことを妨げない。

(4)The authority of the Minister of Economy, Trade and Industry concerning a plan for a program for supporting start-ups, etc. is to be delegated to a director -general of a regional bureau of economy who has jurisdiction over the district in the municipality covered by the relevant plan for a program for supporting start-ups, etc.;provided, however, that this does not preclude the Minister of Economy, Trade and Industry from exercising their authority.

５創業支援等事業計画に関する国土交通大臣の権限は、当該創業支援等事業計画の市町村の区域を管轄する地方整備局長及び北海道開発局長、地方運輸局長（国土交通省設置法（平成十一年法律第百号）第四条第一項第十五号、第十八号、第八十六号、第八十七号、第九十二号、第九十三号及び第百二十八号に掲げる事務並びに同項第八十六号に掲げる事務に係る同項第十九号及び第二十二号に掲げる事務に係る権限については、運輸監理部長を含む。）又は地方航空局長に委任するものとする。ただし、国土交通大臣が自らその権限を行うことを妨げない。

(5)The authority of the Minister of Land, Infrastructure, Transport and Tourism concerning a plan for a program for supporting start-ups, etc. is to be delegated to the director-general of a regional development bureau, the Director-General of the Hokkaido Regional Development Bureau, the director-general of a district transport bureau (including the Director-General of the Kobe District Transport Bureau, with regard to the authority for the affairs stated in Article 4, paragraph (1), item (xv), item (xviii), item (lxxxvi), item (lxxxvii), item (xcii), item (xciii) and item (cxxviii) of the Act for Establishment of the Ministry of Land, Infrastructure, Transport and Tourism (Act No. 100 of 1999) and affairs stated in item (xix) and item (xxii) of the same paragraph for the affairs stated in item (lxxxvi) of the paragraph), or the director-general of a regional civil aviation bureau who has jurisdiction over the district in the municipality covered by the relevant plan for a program for supporting start-ups, etc.;provided, however, that this does not preclude the Minister of Land, Infrastructure, Transport and Tourism from exercising their authority.

６創業支援等事業計画に関する環境大臣の権限は、当該創業支援等事業計画の市町村の区域を管轄する地方環境事務所長に委任するものとする。ただし、環境大臣が自らその権限を行うことを妨げない。

(6)The authority of the Minister of the Environment concerning a plan for a program for supporting start-ups, etc. is to be delegated to the director-general of a regional environment office who has jurisdiction over the district in the municipality covered by the relevant plan for a program for supporting start-ups, etc.;provided, however, that this does not preclude the Minister of the Environment from exercising their authority.

第四十八条認定事業適応事業者又は認定事業再編事業者は、認定事業適応計画又は認定事業再編計画の実施期間の各事業年度における実施状況について、原則として当該事業年度終了後三月以内に、認定事業適応事業者については様式第四十七により、認定事業再編事業者については様式第四十八により、主務大臣に報告をしなければならない。

Article 48(1)An approved business entity for business adaptation or an approved business entity for corporate restructuring must report on the status of implementation of an approved business adaptation plan or approved corporate restructuring plan in each business year during the implementation period to the competent minister, in principle within three months after the end of the relevant business year, in accordance with Form 47, in the case of an approved business entity for business adaptation, or Form 48, in the case of an approved business entity for corporate restructuring.

２資金計画認定事業再編事業者（事業再編に係る資金計画を含む事業再編計画の認定を受けた者に限る。次項及び次条各号において同じ。）は、当該資金計画に係る債権放棄について事業再編債権者との間で合意した日（以下この項において「債権放棄合意日」という。）以後一月以内の一定の日における財産目録、貸借対照表及び当該一定の日を含む事業年度開始の日から当該一定の日までの損益計算書（事業再編に関連する再建計画の決定に伴い、一般に公正妥当と認められる会計処理に従って必要とされる評価損の計上その他適切な会計処理を反映したものに限る。）を、当該債権放棄合意日以後四月以内に主務大臣に提出しなければならない。

(2)A business entity for corporate restructuring with an approved financial plan (limited to a person that has obtained approval of a corporate restructuring plan that includes a financial plan for corporate restructuring; the same applies in the following paragraph and the items of the following Article) must submit to the competent minister an inventory of assets and a balance sheet on a specific day within one month after the day of agreement to the debt waiver for the financial plan with the corporate restructuring creditors (the day of the agreement is referred to below as the "day of the claim waiver agreement" in this paragraph), and a profit and loss statement from the first day of the business year that includes the specific day until the specific day (limited to a profit and loss statement that reflects the inclusion of a valuation loss that is considered to be necessary in accordance with generally accepted accounting procedures and other appropriate accounting procedures along with the decision on the reconstruction plan related to corporate restructuring), within four months after that claim waiver agreement date.

３資金計画認定事業再編事業者は、認定事業再編計画の実施期間中の各事業年度の四半期ごとの実施状況について、速やかに、主務大臣に様式第四十九により報告をしなければならない。

(3)A business entity for corporate restructuring with a financial plan must submit a report in accordance with Form 49 to the competent minister promptly with regard to the status of implementation of the approved corporate restructuring plan for every quarterly period of each business year during the period of its implementation.

４第一項の規定による報告には、貸借対照表及び損益計算書（事業再編に係る資金計画を含む事業再編計画の報告にあっては、公認会計士又は監査法人の監査証明を受けているものに限る。）を添付しなければならない。

(4)The report under the provisions of paragraph (1) must be submitted together with a balance sheet and a profit and loss statement (limited to those audited by a certified public accountant or an audit corporation, in the case of a corporate restructuring plan that includes a financial plan for corporate restructuring).

５認定事業再編事業者は、認定事業再編計画の実施期間において、次に掲げる事実が発生した場合には、速やかに、主務大臣に様式第五十により報告をしなければならない。

(5)If any of the following facts occurs during the period of implementation of an approved corporate restructuring plan, the relevant approved business entity for corporate restructuring must report to the competent minister promptly, in accordance with Form 50:

６主務大臣は、第一項の規定による報告を受けたときは、様式第五十の二により、当該報告書に係る認定事業適応計画の実施状況の概要を、又は様式第五十の三により、当該報告に係る認定事業再編計画の実施状況の概要を公表するものとする。

(6)If the competent minister receives a report under paragraph (1), the minister is to publicize an outline of the status of the implementation of the approved business adaptation plan relating to the report, in accordance with Form 50-2 or an outline of the status of the implementation of the approved corporate restructuring plan relating to the report, in accordance with Form 50-3.

第四十九条前条第三項の各事業年度の四半期ごとの実施状況の報告には、次に掲げる書類を添付しなければならない。

Article 49The following documents must be attached to an implementation status report for every quarterly period of each business year stated in paragraph (3) of the preceding Article:

第五十条認定事業再編事業者は、次の各号のいずれかに該当する行為をしたときは、第四十八条第一項の報告に、当該各号に掲げる事項について記載した書類を添付しなければならない。

Article 50An approved business entity for corporate restructuring that has performed any of the acts stated in the following items must attach documents stating the matters set forth in those to the report stated in Article 48, paragraph (1):

第五十一条租税特別措置法（昭和三十二年法律第二十六号）第六十六条の十一の四第一項の法人税に係る欠損金の繰越しについての特例措置を受けた認定事業適応事業者は、第四十八条第一項の規定による報告に併せて、当該特例措置による損金算入の額についても報告しなければならない。

Article 51(1)An approved business entity for business adaptation to whom special measures were applied regarding the carryover of losses relating to corporation tax stated in Article 66-11-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) must also report on the amount included in deductible expenses through the special measures, in addition to the report under the provisions of Article 48, paragraph (1).

２租税特別措置法第十条の五の六第一項、第三項、第七項若しくは第八項又は第四十二条の十二の七第一項、第二項、第四項若しくは第五項の所得税又は法人税に係る課税の特例措置の適用を受けた認定事業適応事業者は、第四十八条第一項の規定による報告に併せて、当該特例措置の適用を受けた場合の償却限度額の範囲内で普通償却限度額を超えて償却する額又は当該特例措置の適用を受けることによる所得税額若しくは法人税額の控除額についても報告しなければならない。

(2)An approved business entity for business adaptation to whom special measures on taxation concerning income tax or corporation tax were applied as stated in Article 10-5-6, paragraph (1), (3), (7), or (8) or Article 42-12-7 paragraph (1), (2), (4), or (5) of the Act on Special Measures Concerning Taxation must also report on the amount to be depreciated in addition to the ordinary maximum amount of depreciation within the extent of the maximum amount of depreciation in the case of receiving application of the special measures or the amount to be deducted from income tax or corporation tax as a result of receiving application of the special measures, in addition to the report under the provisions of Article 48, paragraph (1).

３租税特別措置法第十条の五の六第五項若しくは第九項又は第四十二条の十二の七第三項若しくは第六項の所得税又は法人税に係る課税の特例措置の適用を受けた認定事業適応事業者は、第四十八条第一項の規定による報告に併せて、当該特例措置の適用を受けた場合の償却限度額の範囲内で普通償却限度額を超えて償却する額又は当該特例措置の適用を受けることによる所得税額若しくは法人税額の控除額についても報告しなければならない。

(3)An approved business entity for business adaptation to whom special measures on taxation concerning income tax or corporation tax were applied as stated in Article 10-5-6, paragraph (5) or (9) or Article 42-12-7, paragraph (3) or (6) of the Act on Special Measures Concerning Taxation must also report on the amount to be depreciated beyond the ordinary maximum amount of depreciation, within the extent of the maximum amount of depreciation in the case of receiving application of the special measure or the amount to be deducted from income tax or corporation tax as a result of receiving application of the special measure, in addition to the report under the provisions of Article 48, paragraph (1).

４租税特別措置法第八十条第一項の登録免許税に係る課税の特例措置を受けた認定事業再編事業者は、第四十八条第一項の規定による報告に、次の各号に掲げる事項について記載した書類を添付しなければならない。

(4)An approved business entity for corporate restructuring to whom special measures on taxation concerning registration tax were applied as stated in Article 80, paragraph (1) of the Act on Special Measures Concerning Taxation must attach documents stating the matters stated in the following items to the report under the provisions of Article 48, paragraph (1):

第五十二条法第百四十五条第一項の規定により立入検査をする職員の身分を示す証明書は、様式第五十一によるものとする。

Article 52A certificate of identification for an employee conducting an on-site inspection pursuant to the provisions of Article 145, paragraph (1) of the Act is to be in accordance with Form 51.

第一条この命令は、産業競争力強化法（平成二十五年法律第九十八号）の施行の日（平成二十六年一月二十日）から施行する。

Article 1These regulations come into effect on the date on which the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) comes into effect (January 20, 2014).

第三条法附則第十三条の規定によりなおその効力を有することとされた法附則第四条の規定による廃止前の産業活力の再生及び産業活動の革新に関する特別措置法（平成十一年法律第百三十一号。次条において「旧産活法」という。）第二十四条の三第一項に規定する公庫の事業再構築等促進円滑化業務については、前条の規定による廃止前の産業活力の再生及び産業活動の革新に関する特別措置法施行規則（以下この条及び次条において「旧産活法施行規則」という。）第三十七条の二及び第三十七条の七の規定は、この命令の施行後も、なおその効力を有する。この場合において、旧産活法施行規則第三十七条の二中「法」とあるのは「産業競争力強化法（平成二十五年法律第九十八号）附則第十三条の規定によりなおその効力を有することとされた同法附則第四条の規定による廃止前の産業活力の再生及び産業活動の革新に関する特別措置法（平成十一年法律第百三十一号。以下「旧産活法」という。）」と、第三十七条の七中「法」とあるのは「旧産活法」とする。

Article 3The provisions of Article 37-2 and Article 37-7 of the Regulations for Enforcement of the Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities before its repeal under the preceding Article (referred to below as the "Regulations for Enforcement of the Former Industrial Revitalization Act" in this Article and the following Article) remain in force even after the enforcement of these Regulations, with respect to the JFC's duties to facilitate the business reconstruction promotion prescribed in Article 24-3, paragraph (1) of the Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities (Act No. 131 of 1999) before its repeal pursuant to the provisions of Article 4 of the Supplementary Provisions of the Act (referred to as the "Former Industrial Revitalization Act" in the following Article), which is to remain in force under Article 13 of the Supplementary Provisions of the Act. In this case, the phrase the "Act" in Article 37-2 of the Regulations for Enforcement of the Former Industrial Revitalization Act is deemed to be replaced with the "Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities (Act No. 131 of 1999) before its repeal pursuant to the provisions of Article 4 of the Supplementary Provisions of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) (referred to below as the "Former Industrial Revitalization Act"), which are to remain in force under Article 13 of the Supplementary Provisions of the Act on Strengthening Industrial Competitiveness "; and the phrase "the Act" in Article 37-7 is deemed to be replaced with "the Former Industrial Revitalization Act".

第四条法附則第十四条の規定によりなおその効力を有することとされた旧産活法第二十四条の五第一項に規定する指定金融機関の行う同項の事業再構築等促進業務については、旧産活法施行規則第三十七条の三から第三十七条の十一までの規定は、この命令の施行後も、なおその効力を有する。この場合において、旧産活法施行規則第三十七条の三中「法第二十四条の五第二項」とあるのは「産業競争力強化法（平成二十五年法律第九十八号）附則第十四条の規定によりなおその効力を有することとされた同法附則第四条の規定による廃止前の産業活力の再生及び産業活動の革新に関する特別措置法（平成十一年法律第百三十一号。以下「旧産活法」という。）第二十四条の五第二項」と、同条第一項各号及び第三十七条の四から第三十七条の十まで中「法」とあるのは「旧産活法」と、第三十七条の十一中「令」とあるのは「産業競争力強化法施行令（平成二十六年政令第十三号）附則第五条の規定によりなおその効力を有することとされた同令附則第二条の規定による廃止前の産業活力の再生及び産業活動の革新に関する特別措置法施行令（平成十一年政令第二百五十八号）」とする。

Article 4The provisions of Articles 37-3 through 37-11 of the Regulations for Enforcement of the Former Industrial Revitalization Act remain in force even after the enforcement of these Regulations, with respect to the duties to promote business reconstruction, etc. prescribed in Article 24-5, paragraph (1) of the Former Industrial Revitalization Act, which are to remain in force pursuant to the provisions of Article 14 of the Supplementary Provisions of the Act, to be undertaken by designated financial institutions prescribed in the paragraph.In this case, the phrase "Article 24-5, paragraph (2) of the Act" in Article 37-3 of the Regulations for Enforcement of the Former Industrial Revitalization Act is deemed to be replaced with "Article 24-5, paragraph (2) of the Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities (Act No. 131 of 1999) before its repeal pursuant to the provisions of Article 4 of the Supplementary Provisions of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) (the former Act is referred to below as the "Former Industrial Revitalization Act"), whose provisions are to remain in force pursuant to the provisions of Article 14 of the Supplementary Provisions of the Act on Strengthening Industrial Competitiveness"; the phrase the "Act" in the items of paragraph (1) of the Article, and in Article 37-4 to Article 37-10 is deemed to be replaced with the "Former Industrial Revitalization Act"; and the phrase " Order" in Article 37-11 is deemed to be replaced with the "Order for Enforcement of the Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities (Cabinet Order No. 258 of 1999) before its repeal under Article 2 of the Supplementary Provisions of the Enforcement Order of the Act on Strengthening Industrial Competitiveness (Cabinet Order No. 13 of 2014), whose provisions are to remain in force under Article 5 of the Supplementary Provisions of the Order".

第一条この命令は、産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号。以下「改正法」という。）の施行の日（平成三十年七月九日）から施行する。

Article 1These Regulations come into effect on the date on which the Act for Partial Amendment of the Act on Strengthening Industrial Competitiveness (Act No. 26 of 2018; referred to below as the "Amendment Act") comes into effect (July 9, 2018).

第二条産業競争力強化法施行規則（平成二十六年内閣府、総務省、財務省、厚生労働省、農林水産省、経済産業省、国土交通省、環境省令第一号）は、廃止する。

Article 2The Regulations for Enforcement of the Act on Strengthening Industrial Competitiveness (Order of the Cabinet Office, the Ministry of Internal Affairs and Communications, the Ministry of Finance, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of Economy, Trade and Industry, the Ministry of Land, Infrastructure, Transport and Tourism, and the Ministry of the Environment No. 1 of 2014) are to be repealed.

第三条前条の規定による廃止前の産業競争力強化法施行規則（以下「旧産競法施行規則」という。）附則第四条の規定によりなおその効力を有することとされた改正前の産業競争力強化法（以下「旧産競法」という。）附則第十四条の規定によりなおその効力を有することとされた法附則第四条の規定による廃止前の産業活力の再生及び産業活動の革新に関する特別措置法（平成十一年法律第百三十一号。以下この条及び次条において「旧産活法」という。）第二十四条の五第一項に規定する指定金融機関の行う同項の事業再構築等促進業務については、旧産競法施行規則附則第二条の規定による廃止前の産業活力の再生及び産業活動の革新に関する特別措置法施行規則（平成二十一年内閣府、総務省、財務省、厚生労働省、農林水産省、経済産業省、国土交通省、環境省令第一号。以下この条において「旧産活法施行規則」という。）第三十七条の三から第三十七条の十一までの規定は、この命令の施行後も、なおその効力を有する。この場合において、旧産活法施行規則第三十七条の三中「法第二十四条の五第二項」とあるのは「産業競争力強化法（平成二十五年法律第九十八号）附則第十四条の規定によりなおその効力を有することとされた同法附則第四条の規定による廃止前の産業活力の再生及び産業活動の革新に関する特別措置法（平成十一年法律第百三十一号。以下「旧産活法」という。）第二十四条の五第二項」と、同条第一項各号及び第三十七条の四から第三十七条の十までの規定中「法」とあるのは「旧産活法」と、第三十七条の十一中「令」とあるのは「産業競争力強化法施行令（平成二十六年政令第十三号）附則第五条の規定によりなおその効力を有することとされた同令附則第二条の規定による廃止前の産業活力の再生及び産業活動の革新に関する特別措置法施行令（平成十一年政令第二百五十八号）」とする。

Article 3The provisions of Articles 37-3 through 37-11 of the Regulations for Enforcement of the Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities (Order of the Cabinet Office, the Ministry of Internal Affairs and Communications, the Ministry of Finance, the Ministry of Health, Labour and Welfare, the Ministry of Agriculture, Forestry and Fisheries, the Ministry of Economy, Trade and Industry, the Ministry of Land, Infrastructure, Transport and Tourism, and the Ministry of the Environment No. 1 of 2009) before its repeal under Article 2 of the Supplementary Provisions of the Regulations for Enforcement of the Act on Strengthening Industrial Competitiveness, before its repeal under the provisions of the preceding Article (those Regulations for Enforcement of the Act on Strengthening Industrial Competitiveness are referred to below as the "Regulations for Enforcement of the Former Industrial Competitiveness Act"; and those Regulations for Enforcement of the Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities are referred to below as the " Regulations for Enforcement of the Former Industrial Revitalization Act" in this Article) remain in force even after the enforcement of these regulations, with respect to the duties to promote business reconstruction, etc. prescribed in Article 24-5, paragraph (1) of the Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities (Act No. 131 of 1999) before its repeal under Article 4 of the Supplementary Provisions of the Act (referred to below as the "Former Industrial Revitalization Act" in this Article and the following Article), which is to remain in force pursuant to Article 14 of the Supplementary Provisions of the Act on Strengthening Industrial Competitiveness before amendment (referred to below as the "Former Industrial Competitiveness Act"), which is to remain in force pursuant to the provisions of Article 4 of the Supplementary Provisions of the Regulations for Enforcement of the Former Industrial Competitiveness Act, to be undertaken by the designated financial institutions prescribed in Article 24-5, paragraph (1) of the Former Industrial Revitalization Act. In this case, the phrase "Article 24-5, paragraph (2) of the Act" in Article 37-3 of the Regulations for Enforcement of the Former Industrial Revitalization Act is considered to be replaced with "Article 24-5, paragraph (2) of the Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities (Act No. 131 of 1999) before its repeal pursuant to the provisions of Article 4 of the Supplementary Provisions of the Act on Strengthening Industrial Competitiveness (Act No. 98 of 2013) (the former Act is referred to below as the "Former Industrial Revitalization Act"), whose provisions are to remain in force pursuant to the provisions of Article 14 of the Supplementary Provisions of the Act on Strengthening Industrial Competitiveness"; the phrase the "Act" in the items of paragraph (1) of the Article, and in Article 37-4 to Article 37-10 is deemed to be replaced with "the Former Industrial Revitalization Act"; and the phrase the "Order" in Article 37-11 is deemed to be replaced with the "Order for Enforcement of the Act on Special Measures Concerning Revitalization of Industry and Innovation in Industrial Activities (Cabinet Order No. 258 of 1999) before its repeal pursuant to the provisions of Article 2 of the Supplementary Provisions of the Order for Enforcement of the Act on Strengthening Industrial Competitiveness (Cabinet Order No. 13 of 2014), whose provisions are to remain in force pursuant to the provisions of Article 5 of the Supplementary Provisions of the Order".

第四条この命令の施行の際現に改正法による旧産競法第八条第一項の求めをしている者に対する旧産競法施行規則第五条第三項、第四項、第六項及び第八項に規定する通知書の様式については、なお従前の例による。

Article 4Prior provisions continue to govern forms of the written notice prescribed in Article 5, paragraph (3), paragraph (4), paragraph (6), and paragraph (8) of the Regulations for Enforcement of the Former Industrial Competitiveness Act delivered to a person that has already made a request as stated in Article 8, paragraph (1) of the Former Industrial Competitiveness Act at the time of the enforcement of these Regulations.

第五条改正法附則第七条の規定によりなおその効力を有することとされた旧産競法第三十九条に規定する株式会社日本政策金融公庫の事業再編促進円滑化業務については、旧産競法施行規則第三十一条及び第三十六条の規定は、この命令の施行後も、なおその効力を有する。この場合において、旧産競法施行規則第三十一条中「法」とあるのは「産業競争力強化法等の一部を改正する法律（平成三十年法律第二十六号）附則第七条の規定によりなおその効力を有することとされた同法第一条の規定による改正前の産業競争力強化法（以下「旧産競法」という。）」と、旧産競法施行規則第三十六条中「法」とあるのは「旧産競法」とする。

Article 5The provisions of Article 31 and Article 36 of the Regulations for Enforcement of the Former Industrial Competitiveness Act remain in force even after these regulations come into effect, with respect to the JFC's duties to facilitate corporate restructuring promotion prescribed in Article 39 of the Former Industrial Competitiveness Act, which is to remain in force pursuant to the provisions of Article 7 of the Supplementary Provisions of the Amendment Act. In this case, the phrase the "Act" in Article 31 of the Regulations for Enforcement of the Former Industrial Competitiveness Act is deemed to be replaced with the "Act on Strengthening Industrial Competitiveness before the amendment under Article 1 of the Act for Partial Amendment of the Act on Strengthening Industrial Competitiveness, etc. (Act No. 26 of 2018), which is to remain in force pursuant to Article 7 of the Supplementary Provisions of the Act (referred to below as the "Former Industrial Competitiveness Act")" and the phrase the "Act" in Article 36 of the Former Regulations for Enforcement of the Industrial Competitiveness Act is considered to be replaced with the "Former Industrial Competitiveness Act".

第六条改正法附則第八条の規定によりなおその効力を有することとされた旧産競法第四十一条に規定する指定金融機関の行う事業再編促進業務については、旧産競法施行規則第三十二条から第四十条までの規定は、この命令の施行後も、なおその効力を有する。この場合において、旧産競法施行規則第三十二条から第三十九条までの規定中「法」とあるのは「旧産競法」と、旧産競法施行規則第四十条中「令」とあるのは「産業競争力強化法等の一部を改正する法律の施行に伴う関係政令の整備等及び経過措置に関する政令（平成三十年政令第百九十九号）第十一条の規定によりなおその効力を有することとされた同令第一条の規定による改正前の産業競争力強化法施行令（平成二十六年政令第十三号）」とする。

Article 6The provisions of Articles 32 through 40 of the Regulations for Enforcement of the Former Industrial Competitiveness Act remain in force even after the enforcement of these Regulations, with respect to duties to facilitate corporate restructuring promotion, which are undertaken by designated financial institutions pursuant to the provisions of Article 41 of the Former Industrial Competitiveness Act, which are to remain in force pursuant to the provisions of Article 8 of the Supplementary Provisions of the Amendment Act. In this case, the phrase the "Act" in Articles 32 through 39 of the Regulations for Enforcement of the Former Industrial Competitiveness Act is deemed to be replaced with the "Former Industrial Competitiveness Act" and the phrase the "Order" in Article 40 of the Regulations for Former Enforcement of the Industrial Competitiveness Act is deemed to be replaced with the "Order for Enforcement of the Act on Strengthening Industrial Competitiveness (Cabinet Order No. 13 of 2014) before the amendment under Article 1 of the Cabinet Order on the Development of Related Cabinet Orders and Transitional Measures Accompanying the Enforcement of the Act for Partial Amendment of the Act on Strengthening Industrial Competitiveness (Cabinet Order No. 199 of 2018), whose provisions are to remain in force pursuant to the provisions of Article 11 of the Cabinet Order".

第一条この命令は、公布の日から施行する。

Article 1This Order comes into effect on the date of promulgation.

第二条この命令の施行の際現にあるこの命令による改正前の様式（次項において「旧様式」という。）により使用されている書類は、この命令による改正後の様式によるものとみなす。

Article 2(1)Documents which are being used based on the forms before amendment by this Order (referred to as the "Former Forms" in the following paragraph) and which exist at the time this Order comes into effect are considered to be those based on the forms amended by this Order.

２この命令の施行の際現にある旧様式による用紙については、当分の間、これを取り繕って使用することができる。

(2)Blank forms prepared based on the Former Forms which exist at the time this Order comes into effect may continue to be used until otherwise provided for by law, by making amendments to those forms.

第一条この命令は、公布の日から施行する。

Article 1This Order comes into effect on the date of promulgation.

第二条この命令の施行の際現にあるこの命令による改正前の様式（次項において「旧様式」という。）により使用されている書類は、この命令による改正後の様式によるものとみなす。

Article 2(1)Documents which are being used based on the forms before amendment by this Order (referred to as the "Former Forms" in the following paragraph) and which exist at the time this Order comes into effect are deemed to be those based on the forms amended by this Order.

２この命令の施行の際現にある旧様式による用紙については、当分の間、これを取り繕って使用することができる。

(2)Blank forms prepared based on the Former Forms which exist at the time this Order comes into effect may continue to be used until otherwise provided for by law, after amendments have been made.

第一条この命令は、産業競争力強化法等の一部を改正する等の法律（附則第三条において「改正法」という。）の施行の日（令和三年八月二日）から施行する。

Article 1This Order comes into effect on the date the Act for Partial Amendment of the Act on Strengthening Industrial Competitiveness comes into effect (referred to as the "Amendment Act" in Article 3 of the Supplementary Provisions) (August 2, 2021).

第二条この命令の施行の際現にあるこの命令による改正前の様式（次項において「旧様式」という。）により使用されている書類は、この命令による改正後の様式によるものとみなす。

Article 2(1)Documents which are being used based on the forms before amendment by this Order (referred to as the "Former Forms" in the following paragraph) and which exist at the time this Order comes into effect are deemed to be those based on the forms amended by this Order.

２この命令の施行の際現にある旧様式による用紙については、当分の間、これを取り繕って使用することができる。

(2)Blank forms prepared based on the Former Forms which exist at the time this Order comes into effect may continue to be used until otherwise provided for by law by making amendments to those forms.

第三条この命令による改正後の産業競争力強化法施行規則第四十八条第六項の規定は、この命令の施行の日より前に改正法による改正前の産業競争力強化法第二十三条第一項の認定を受けた事業再編計画の同令第四十八条第一項の規定による報告を受けた場合には、適用しない。

Article 3The provisions of Article 48, paragraph (6) of the Regulations for Enforcement of the Act on Strengthening Industrial Competitiveness amended by this Order do not apply if a report under Article 48, paragraph (1) of the Order regarding a corporate restructuring plan for which the approval stated in Article 23, paragraph (1) of the Act on Strengthening Industrial Competitiveness before amendment by the Amendment Act is received before this Order comes into effect.

１この命令は、令和四年四月一日から施行する。

(1)This Order comes into effect on April 1, 2022.

２所得税法等の一部を改正する法律（令和二年法律第八号）第十六条の規定による改正前の租税特別措置法（昭和三十二年法律第二十六号。以下この項において「旧租税特別措置法」という。）第六十八条の十五の七第一項から第六項までの法人税に係る課税の特例措置又は旧租税特別措置法第六十八条の九十六の二第一項の法人税に係る欠損金の繰越しについての特例措置を受けた産業競争力強化法第二十一条の十六第一項に規定する認定事業適応事業者のこの命令による改正前の産業競争力強化法施行規則第四十八条第一項の規定による報告については、なお従前の例による。

(2)Prior laws continue to govern a report under the provisions of Article 48, paragraph (1) of the Regulations for Enforcement of the Act on Strengthening Industrial Competitiveness before amendment by this Order made by the approved business entity for business adaptation prescribed in Article 21-16, paragraph (1) of the Act on Strengthening Industrial Competitiveness, to whom special measures on taxation regarding the corporation tax stated in Article 68-15-7, paragraphs (1) through (6) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) before amendment by the provisions of Article 16 of the Act for Partial Amendment of the Income Tax Act (Act No. 8 of 2020) (referred to below as the "Former Act on Special Measures Concerning Taxation" in this paragraph) or special measures regarding the carryover of losses relating to corporation tax stated in Article 68-96-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation were applied.