イ．「財務諸表」とは、連結財務諸表の用語、様式及び作成方法に関する規則（昭和51 年大蔵省令第 28 号）第 1 条に規定する連結財務諸表及び財務諸表等の用語、様式及び作成方法に関する規則（昭和 38 年大蔵省令第 59 号）第 1 条に規定する財務諸表をいう。例文帳に追加

A. "Financial statements" means the consolidated financial statements stipulated in the "Regulations Concerning Terminology, Forms, and Preparation Methods of Consolidated Financial Statements" (Ministry of Finance Regulation No.28, 1976) and the financial statements stipulated in the "Regulations Concerning Terminology, Forms, and Preparation Methods of Financial Statements" (Ministry of Finance Regulation No.59, 1963).発音を聞く  - 金融庁

（注２）「子会社」とは、連結財務諸表の用語、様式及び作成方法に関する規則第２条第３号に規定する連結子会社をいう。（ただし、同等の連結財務諸表規則を採用している「外国持株会社等グループ」の場合は、当該外国持株会社等が採用する当該規則における連結子会社をいう。）例文帳に追加

(Note 3) "Subsidiary" means a consolidated subsidiary set forth in Article 2, item 3 of the Regulation concerning Terminology, Forms and Method of Preparation of Consolidated Financial Statements, etc. (provided, however, that with regard to the "Foreign Holding Company, etc. Group," a consolidated subsidiary set forth in the regulation concerning consolidated financial statements adopted by such Foreign Holding Company, etc. only when the regulation is equivalent to the Japanese rules.)発音を聞く  - 金融庁

この場合において、名義上、経営指導念書（子会社等が金融機関等から借入れを行う際に子会社等への監督責任を認め、子会社等に対し経営指導等を行うことを約して債権者に差し入れる文書をいう。）であっても、その記載内容に基づく法的効力が債務保証又は保証予約と同様と認められるもので、財務諸表等の用語、様式及び作成方法に関する規則（以下「財務諸表等規則」という。）第58条の規定により貸借対照表に注記しなければならないものは、保証予約に該当するものとする。例文帳に追加

A document made in the name of a “management guidance promise note” (which is submitted by a parent company to a financial institution that provides a loan to its subsidiary in order to acknowledge its responsibility for supervising the subsidiary and providing management guidance) shall be deemed to fall under the category of commitments to guarantee, if its contents are deemed to have a legal force similar to that of a loan guarantee or a commitment to guarantee, and if it needs to be noted in the balance sheet under Article 58 of the Rules on the Terminology, Formats and Compilation Method of Financial Statements (hereinafter referred to as the “Rules on Financial Statements, etc.”).発音を聞く  - 金融庁

一　劣後特約付借入金の借入先が子会社（財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号）第八条第三項に規定する子会社をいう。以下同じ。）又は関連会社（同条第五項に規定する関連会社をいう。以下同じ。）である場合　当該劣後特約付借入金の額例文帳に追加

(i) in the case where Subordinated Borrowings have been borrowed from Subsidiaries (which means Subsidiaries prescribed in Article 8, paragraph (3) of the Ordinance on Terminology, Forms, and Preparation Methods of Financial Statements [Ordinance of the Ministry of Finance No. 59 of 1963]); the same shall apply hereinafter) or Affiliated Companies (which means Affiliated Companies prescribed in paragraph (5) of the same Article; the same shall apply hereinafter): the amount of said Subordinated Borrowings;発音を聞く  - 日本法令外国語訳データベースシステム

四　法第二条第八項第四号に掲げる行為のうち、法第二十四条第一項の規定による有価証券報告書を提出しなければならない会社（法第二十三条の三第四項の規定により当該有価証券報告書を提出した会社を含み、令第四条の二の七第一項に定めるものに限る。）が、子会社（財務諸表等の用語、様式及び作成方法に関する規則（昭和三十八年大蔵省令第五十九号）第八条第三項に規定する子会社をいう。以下この号において同じ。）を相手方として前号イ若しくはロに掲げる取引を行い、又は子会社のためにこれらの取引の媒介、取次ぎ（有価証券等清算取次ぎを除く。）若しくは代理を行う行為（当該子会社が保有する資産及び負債に係る為替変動による損失の可能性を減殺することを目的とするものに限り、同号に掲げる行為に該当するものを除く。）例文帳に追加

(iv) the acts which are listed in Article 2, paragraph (8), item (iv) of the Act, and in which a company required to submit an Annual Securities Report under Article 24, paragraph (1) of the Act (including a company which has submitted said Annual Securities Report pursuant to the provisions of Article 23-3, paragraph (4) of the Act, and limited to a company as prescribed in Article 4-2-7, paragraph (1) of the Cabinet Order) effects any of the transactions listed in sub-item (a) or (b) of the preceding item with a Subsidiary Company (meaning a Subsidiary Company as defined in Article 8, paragraph (3) of the Ordinance on Terminology, Forms, and Preparation Methods of Financial Statements, etc. (Ordinance of the Ministry of Finance No. 59 of 1963); hereinafter the same shall apply in this item), or provides intermediation, brokerage (excluding Brokerage for Clearing of Securities, etc.) or agency for any of those transactions for the Subsidiary Company (limited to an act whose purpose is to abate any possible loss due to a fluctuation in the exchange rates pertaining to the assets and liabilities held by said Subsidiary Company, and excluding an act which falls under any of the acts listed in that item);発音を聞く  - 日本法令外国語訳データベースシステム

八　主要株主（ただし、当該主要株主が十人に満たない場合にあっては、所有する議決権（法第八十六条第一項に規定する議決権をいう。以下この号において同じ。）の数の上位十名をいう。以下同じ。）の氏名又は商号若しくは名称、住所又は所在地、所有する議決権の議決権の総数に対する割合及び申請者との関係（主要株主が申請者の役職員又は親会社（財務諸表等の用語、様式及び作成方法に関する規則第八条第三項に規定する親会社をいう。以下同じ。）、子会社若しくは関連会社若しくはその役職員である場合に限る。）を記載した書面例文帳に追加

(viii) a document stating the Major Shareholders (provided, however, that in cases where said Major Shareholders are less than 10 persons, meaning the top 10 holders in descending order of the number of Voting Rights (which means a Voting Right prescribed in Article 86, paragraph (1) of the Act; hereinafter the same shall apply in this item) held thereby; the same shall apply hereinafter), listing their names, trade names, addresses, proportions of the Voting Rights held to the total number of Voting Rights, and relationships with the applicant (limited to cases where Major Shareholders are officers and employees of the applicant, the Parent Company (which means a Parent Company prescribed in Article 8, paragraph (3) of the Ordinance on Terminology, Forms and Preparation Methods of Financial Statements, etc.; the same shall apply hereinafter), Subsidiary, Affiliated Company, or its officers or employees);発音を聞く  - 日本法令外国語訳データベースシステム