「profit-and-loss statement」に関連した英語例文の一覧と使い方(4ページ目) - Weblio英語例文検索

(2) An Investment Corporation shall prepare Financial Statements (meaning a balance sheet, profit and loss statement, and any other documents specified by a Cabinet Office Ordinance as being necessary and appropriate to indicate the status of the property and the profits and losses of the Investment Corporation; the same shall apply hereinafter), the asset investments reports and statements related to the distribution of monies for each Business Period (meaning the period from the day following the final day of the accounting period immediately preceding a given accounting period (in cases where there is no such day, the day of the establishment of the Investment Corporation) to the end of next accounting period; the same shall apply in Article 132, paragraph (1) and Article 212) pursuant to the provisions of a Cabinet Office Ordinance. 例文帳に追加

２　投資法人は、内閣府令で定めるところにより、各営業期間（ある決算期の直前の決算期の翌日（これに当たる日がないときは、投資法人の成立の日）から当該決算期までの期間をいう。第百三十二条第一項及び第二百十二条において同じ。）に係る計算書類（貸借対照表、損益計算書その他投資法人の財産及び損益の状況を示すために必要かつ適当なものとして内閣府令で定めるものをいう。以下同じ。）、資産運用報告及び金銭の分配に係る計算書並びにこれらの附属明細書を作成しなければならない。 - 日本法令外国語訳データベースシステム

Article 32-10 (1) A registered verification body shall, within three months after the end of each business year, prepare an inventory of property, a balance sheet, a profit and loss statement or an income and expenditure account, and a business report for the business year (including an electromagnetic record (which means any record that is prepared by electronic, magnetic, or other means unrecognizable by human perception, and is provided for information processing by a computer; hereinafter the same shall apply in this Article) in cases where an electromagnetic record is prepared in lieu of the preparation thereof in the form of paper documents; referred to as "financial statements, etc." in the following paragraph and item (ii) of Article 50) and maintain them at its office for a period of five years. 例文帳に追加

第三十二条の十　登録検定機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（その作成に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）の作成がされている場合における当該電磁的記録を含む。次項及び第五十条第二号において「財務諸表等」という。）を作成し、五年間事務所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

Article 35 (1) A Domestic Accredited Certification Body shall, within three months after the end of each business year, prepare a list of property, a balance sheet and profit and loss statement or a settlement of accounts and business report (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic devise or any other device not recognizable to human sense, which are used for data processing by a computer; hereinafter the same shall apply in this article), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as "Financial Statements, etc." in the following paragraph and Item 2 of Article 74.) and keep them in its office for five years. 例文帳に追加

第三十五条　国内登録認証機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項及び第七十四条第二号において「財務諸表等」という。）を作成し、五年間事務所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 34-2 (1) A registration agency shall, within three months after the end of each business year, prepare a list of property, a balance sheet and a profit and loss statement or a settlement of accounts and a business report for each business year (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic device or any other device not recognizable to human senses, which are used for information processing by a computer; hereinafter the same shall apply in this Article), or electromagnetic records prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as "financial statements, etc." in the following paragraph, paragraph (2) of the following Article and Article 57) and keep them in its place of business for five years. 例文帳に追加

第三十四条の二　登録機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この条において同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。次項、次条第二項及び第五十七条において「財務諸表等」という。）を作成し、五年間事業所に備え置かなければならない。 - 日本法令外国語訳データベースシステム

Article 193-2 (1) A balance sheet, profit and loss statement and other statements on finance and accounting as specified by a Cabinet Office Ordinance which shall be submitted under the provisions of this Act by an issuer company of Securities listed on a Financial Instruments Exchange or any other person specified by a Cabinet Order shall require an audit certification by a certified public accountant or audit firm that has no special interest in said company or person; provided, however, that this shall not apply to cases where said company or person has obtained an approval from the Prime Minister pursuant to the provisions of a Cabinet Office Ordinance as cases where omission of an audit certification will not impair the public interest or protection of investors. 例文帳に追加

第百九十三条の二　金融商品取引所に上場されている有価証券の発行会社その他の者で政令で定めるものが、この法律の規定により提出する貸借対照表、損益計算書その他の財務計算に関する書類で内閣府令で定めるものには、その者と特別の利害関係のない公認会計士又は監査法人の監査証明を受けなければならない。ただし、監査証明を受けなくても公益又は投資者保護に欠けることがないものとして内閣府令で定めるところにより内閣総理大臣の承認を受けた場合は、この限りでない。 - 日本法令外国語訳データベースシステム

Article 17-9 (1) A Registered Certifying Body shall, within three months after the end of each business year, prepare a list of property or a balance sheet, a profit and loss statement or a settlement of accounts, and a business report (in the case where these documents are prepared as electromagnetic records (meaning records produced by an electronic device, magnetic device or any other device not recognizable to human sense, which are used for data processing by a computer; the same shall apply hereinafter), or electromagnetic records are prepared instead of preparing the documents, such electromagnetic records shall be included; these documents shall hereinafter be referred to as the "Financial Statements, etc.") and keep them in its office for five years. 例文帳に追加

第十七条の九　登録認定機関は、毎事業年度経過後三月以内に、その事業年度の財産目録、貸借対照表及び損益計算書又は収支計算書並びに事業報告書（これらのものが電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下同じ。）で作成され、又はその作成に代えて電磁的記録の作成がされている場合における当該電磁的記録を含む。以下「財務諸表等」という。）を作成し、五年間事業所に備えて置かなければならない。 - 日本法令外国語訳データベースシステム

(ii) The sum of the total assets of any of the corporations which intends to become a party to the joint incorporation-type demerger (limited to a total succession corporation) exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the net sales recognized in the profit and loss statement which is made together with the latest balance sheet of another corporation which intends to become a party to the same demerger (limited to a corporation that intends to have the corporation incorporated through such joint incorporation-type demerger acquire a substantial part of its business (hereinafter in this paragraph "substantial part succession corporation")), in connection with the part of the business to be succeeded to, exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen; 例文帳に追加

二　当該共同新設分割をしようとする会社のうち、いずれか一の会社（全部承継会社に限る。）に係る総資産合計額が百億円を下回らない範囲内において政令で定める金額を超え、かつ、他のいずれか一の会社（当該共同新設分割で設立する会社にその営業の重要部分を承継させようとするもの（以下この項において「重要部分承継会社」という。）に限る。）の当該承継の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が十億円を下回らない範囲内において政令で定める金額を超えるとき。 - 日本法令外国語訳データベースシステム

(iii) The net sales recognized in the profit and loss statement which is made together with the latest balance sheet of any of the corporations which intends to become a party to the absorption-type demerger (limited to a corporation that intends to alienate a substantial part of its business through such absorption-type demerger (referred to in the following item as "substantial part succession corporation")), in connection with the part of the business to be alienated, exceeds the amount stipulated by a Cabinet Order, which is not less than ten billion yen, and the sum of the total assets of the corporation which intends to succeed to the business through such demerger exceeds the amount stipulated by a Cabinet Order, which is not less than one billion yen; 例文帳に追加

三　当該吸収分割をしようとする会社のうち、分割をしようとするいずれか一の会社（当該吸収分割でその営業の重要部分を承継させようとするもの（次号において「重要部分承継会社」という。）に限る。）の当該分割の対象部分に係る最終の貸借対照表と共に作成した損益計算書による売上高が百億円を下回らない範囲内において政令で定める金額を超え、かつ、分割によつて営業を承継しようとする会社に係る総資産合計額が十億円を下回らない範囲内において政令で定める金額を超えるとき。 - 日本法令外国語訳データベースシステム

(vii) when the person fails to state or record matters to be stated or recorded in the articles of incorporation, shareholder registry, registry of lost share certificates, Share Option registry, Bond Registry, minutes, inventory of property, accounting books, balance sheet, profit and loss statement, business report, administrative report, annexed detailed statements set forth in Article 435(2) or Article 494(1), accounting advisor's report, audit report, accounting audit report, settlement of accounts, or the documents or Electromagnetic Records set forth in Article 122(1), Article 149(1), Article 250(1), Article 270(1), Article 682(1), Article 695(1), Article 782(1), Article 791(1), Article 794(1), Article 801(1) or (2), Article 803(1), Article 811(1) or Article 815(1) or (2), or states or records false matters; 例文帳に追加

七　定款、株主名簿、株券喪失登録簿、新株予約権原簿、社債原簿、議事録、財産目録、会計帳簿、貸借対照表、損益計算書、事業報告、事務報告、第四百三十五条第二項若しくは第四百九十四条第一項の附属明細書、会計参与報告、監査報告、会計監査報告、決算報告又は第百二十二条第一項、第百四十九条第一項、第二百五十条第一項、第二百七十条第一項、第六百八十二条第一項、第六百九十五条第一項、第七百八十二条第一項、第七百九十一条第一項、第七百九十四条第一項、第八百一条第一項若しくは第二項、第八百三条第一項、第八百十一条第一項若しくは第八百十五条第一項若しくは第二項の書面若しくは電磁的記録に記載し、若しくは記録すべき事項を記載せず、若しくは記録せず、又は虚偽の記載若しくは記録をしたとき。 - 日本法令外国語訳データベースシステム

(3) The special interests referred to in the preceding two paragraphs shall mean those which the Prime Minister specifies in a Cabinet Office Ordinance as he/she finds necessary and proper for the public interest or protection of investors, from among the relationships which a certified public accountant or audit firm has in connection with a person submitting a balance sheet, profit and loss statement or other statements on finance and accounting and an Internal Control Report under said two paragraphs, as set forth in Article 24 of the Certified Public Accountants Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act), Article 24-2 of the same Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) and Article 34-11-2 of said Act), Article 24-3 of said Act (including the cases where it is applied mutatis mutandis pursuant to Article 16-2(6) of said Act) or Article 34-11(1) of the same Act, and the relationships as a shareholder or an Equity Investor which a certified public accountant or audit firm has in connection with said person, or the relationships which a certified public accountant or audit firm has in connection with said person's business or property accounting. 例文帳に追加

３　前二項の特別の利害関係とは、公認会計士又は監査法人が同項の規定により貸借対照表、損益計算書その他の財務計算に関する書類及び内部統制報告書を提出する者との間に有する公認会計士法第二十四条（同法第十六条の二第六項において準用する場合を含む。）、第二十四条の二（同法第十六条の二第六項及び第三十四条の十一の二において準用する場合を含む。）、第二十四条の三（同法第十六条の二第六項において準用する場合を含む。）又は第三十四条の十一第一項に規定する関係及び公認会計士又は監査法人がその者に対し株主若しくは出資者として有する関係又はその者の事業若しくは財産経理に関して有する関係で、内閣総理大臣が公益又は投資者保護のため必要かつ適当であると認めて内閣府令で定めるものをいう。 - 日本法令外国語訳データベースシステム

(2) The provisions of Article 48, paragraphs (2) and (3), Article 50-2, Article 53, Articles 55 to 57 inclusive, Article 59, Article 62-3 and Articles 66 to 68-3 inclusive of this Act and Article 361, Article 424, Article 430, Article 599 and Article 600 of the Companies Act shall apply mutatis mutandis to the liquidators of a Member Commodity Exchange, and the provisions of Part VII, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5) and Article 851) of the same Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the liquidators of a Member Commodity Exchange. In this case, the phrase "an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss" in Article 66, paragraph (1) shall be deemed to be replaced with "an inventory of property, a balance sheet and business report," the term "paragraph (1) of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph (1) of the Commodity Exchange Act," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs (1) and (4) of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加

２　第四十八条第二項及び第三項、第五十条の二、第五十三条、第五十五条から第五十七条まで、第五十九条、第六十二条の三並びに第六十六条から第六十八条の三まで並びに会社法第三百六十一条、第四百二十四条、第四百三十条、第五百九十九条及び第六百条の規定は会員商品取引所の清算人について、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。）の規定は会員商品取引所の清算人の責任を追及する訴えについて、それぞれ準用する。この場合において、第六十六条第一項中「財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表及び事務報告書」と、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

(2) The provisions of Article 48, paragraphs 2 and 3, Article 50-2, Article 53, Articles 55 to 57 inclusive, Article 59, Article 62-3 and Articles 66 to 68-3 inclusive of this Act and Article 361, Article 424, Article 430, Article 599 and Article 600 of the Company Act shall apply mutatis mutandis to the liquidators of a Member Commodity Exchange, and the provisions of Part 7, Chapter 2, Section 2 (excluding Article 847, paragraph 2, Article 849, paragraph 2, item 2 and paragraph 5 and Article 851) of the same Act shall apply mutatis mutandis to an action for pursuing the responsibilities of the liquidators of a Member Commodity Exchange. In this case, the phrase "an inventory of property, a balance sheet, profit and loss statement, business report and proposed appropriation of surplus or proposed appropriation of loss" in Article 66, paragraph 1 shall be deemed to be replaced with "an inventory of property, a balance sheet and business report," the term "paragraph 1 of the preceding Article" in Article 424 of the same Act shall be deemed to be replaced with "Article 53, paragraph 1 of the Commodity Exchange Act," the term "an Ordinance of the Ministry of Finance" in Article 847, paragraphs 1 and 4 of the same Act shall be deemed to be replaced with "an ordinance of the competent ministry" and any other technical replacement shall be specified by a Cabinet Order. 例文帳に追加

２ 第四十八条第二項及び第三項、第五十条の二、第五十三条、第五十五条から第五十七条まで、第五十九条、第六十二条の三並びに第六十六条から第六十八条の三まで並びに会社法第三百六十一条、第四百二十四条、第四百三十条、第五百九十九条及び第六百条の規定は会員商品取引所の清算人について、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除く。）の規定は会員商品取引所の清算人の責任を追及する訴えについて、それぞれ準用する。この場合において、第六十六条第一項中「財産目録、貸借対照表、損益計算書、業務報告書及び剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表及び事務報告書」と、同法第四百二十四条中「前条第一項」とあるのは「商品取引所法第五十三条第一項」と、同法第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 経済産業省

Article 69 (1) With regard to the dissolution and liquidation of a cooperative, the provisions of Article 475 (excluding item (i) and item (iii)), Article 476, Article 478, paragraph (2) and paragraph (4), Article 479, paragraph (1) and paragraph (2) (limited to the portions other than those listed in the respective items), Article 481, Article 483, paragraph (4) and paragraph (5), Article 484, Article 485, Article 489, paragraph (4) and paragraph (5), Article 492, paragraphs (1) to (3), Articles 499 to 503, Article 507 (Liquidation of a Stock Company), Article 868, paragraph (1), Article 869, Article 870 (limited to the portions pertaining to item (ii) and item (iii)), Article 871, Article 872 (limited to the portions pertaining to item (iv)), Article 874 (limited to the portions pertaining to item (i) and item (iv)), Article 875, and Article 876 (Non-Contentious Cases) of the Companies Act and Article 40 (Judicial Decision for Appointment of a Person to Conduct Inspections) of the Non-Contentious Cases Procedure Act (Act No. 14 of 1898) shall apply mutatis mutandis; with regard to a liquidator of a cooperative, the provisions of Article 35-3, Article 35-4, Article 36-2, Article 36-3, paragraph (1) and paragraph (2), Articles 36-5 to 38-4 (excluding Article 36-7, paragraph (4)), Article 40 (excluding paragraph (1), paragraph (11), and paragraph (13)), Article 47, paragraphs (2) to (4), Article 48, and Article 53-2 of this Act, the provisions of Article 357, paragraph (1) of the Companies Act, paragraph (1) of the same Article as applied mutatis mutandis by replacing the terms pursuant to the provisions of Article 360, paragraph (3) of the same Act, and the provisions of Article 361, Article 381, paragraph (2), Article 382, the main clause of Article 383, paragraph (1), Article 383, paragraph (2) and paragraph (3), Articles 384 to 386, and Article 508 of the Companies Act shall apply mutatis mutandis; with regard to an action to pursue the liability of a liquidator of a cooperative, the provisions of Part 7, Chapter II, Section 2 (excluding Article 847, paragraph (2), Article 849, paragraph (2), item (ii) and paragraph (5), and Article 851, and excluding the portions pertaining to the company auditors in the case of a cooperative limiting the audit authority)(Action to Pursue the Liability, etc. of a Stock Company) of the same Act shall apply mutatis mutandis; and with regard to a liquidator of a cooperative limiting the audit authority, the provisions of Article 353, Article 360, paragraph (1) and Article 364 of the same Act shall apply mutatis mutandis. In this case, the phrase "an inventory of property, a balance sheet, a profit and loss statement, and a plan for the appropriation of surplus or a plan for the disposal of losses" in Article 40, paragraph (2) shall be deemed to be replaced with "an inventory of property and a balance sheet," the term "a business report" in the same paragraph shall be deemed to be replaced with "an affairs written report," the term "business report" in paragraph (3), paragraphs (5) to (10), and paragraph (12), item (i) and item (iii) of the same Article shall be deemed to be replaced with "affairs written report," the term "the directors (or, for a Company with Board of Directors, to the board of directors)" in Article 382 of the Companies Act shall be deemed to be replaced with "the board of liquidators," the term "the following shareholders" in the portions of Article 479, paragraph (2) of the Companies Act other than those listed in the respective items shall be deemed to be "a member who has obtained the consent of or more one-fifth of all partner," the term "Ordinance of the Ministry of Justice" in Article 384, Article 492, paragraph (1), Article 507, paragraph (1), and Article 847, paragraph (1) and paragraph (4) of the same Act shall be deemed to be "ordinance of the competent ministry," the phrase "give public notice in the official gazette" in Article 499, paragraph (1) of the same Act shall be deemed to be replaced with "give public notice," and any other necessary technical replacement of terms shall be specified by a Cabinet Order. 例文帳に追加

第六十九条　組合の解散及び清算については、会社法第四百七十五条（第一号及び第三号を除く。）、第四百七十六条、第四百七十八条第二項及び第四項、第四百七十九条第一項及び第二項（各号列記以外の部分に限る。）、第四百八十一条、第四百八十三条第四項及び第五項、第四百八十四条、第四百八十五条、第四百八十九条第四項及び第五項、第四百九十二条第一項から第三項まで、第四百九十九条から第五百三条まで、第五百七条（株式会社の清算）、第八百六十八条第一項、第八百六十九条、第八百七十条（第二号及び第三号に係る部分に限る。）、第八百七十一条、第八百七十二条（第四号に係る部分に限る。）、第八百七十四条（第一号及び第四号に係る部分に限る。）、第八百七十五条並びに第八百七十六条（非訟）並びに非訟事件手続法（明治三十一年法律第十四号）第四十条（検査をすべき者の選任の裁判）の規定を、組合の清算人については、第三十五条の三、第三十五条の四、第三十六条の二、第三十六条の三第一項及び第二項、第三十六条の五から第三十八条の四まで（第三十六条の七第四項を除く。）、第四十条（第一項、第十一項及び第十三項を除く。）、第四十七条第二項から第四項まで、第四十八条並びに第五十三条の二並びに会社法第三百五十七条第一項、同法第三百六十条第三項の規定により読み替えて適用する同条第一項並びに同法第三百六十一条、第三百八十一条第二項、第三百八十二条、第三百八十三条第一項本文、第二項及び第三項、第三百八十四条から第三百八十六条まで並びに第五百八条の規定を、組合の清算人の責任を追及する訴えについては、同法第七編第二章第二節（第八百四十七条第二項、第八百四十九条第二項第二号及び第五項並びに第八百五十一条を除き、監査権限限定組合にあつては、監査役に係る部分を除く。）（株式会社における責任追及等の訴え）の規定を、監査権限限定組合の清算人については、同法第三百五十三条、第三百六十条第一項及び第三百六十四条の規定を準用する。この場合において、第四十条第二項中「財産目録、貸借対照表、損益計算書、剰余金処分案又は損失処理案」とあるのは「財産目録、貸借対照表」と、「事業報告書」とあるのは「事務報告書」と、同条第三項、第五項から第十項まで並びに第十二項第一号及び第三号中「事業報告書」とあるのは「事務報告書」と、同法第三百八十二条中「取締役（取締役会設置会社にあっては、取締役会）」とあるのは「清算人会」と、同法第四百七十九条第二項各号列記以外の部分中「次に掲げる株主」とあるのは「総組合員の五分の一以上の同意を得た組合員」と、同法第三百八十四条、第四百九十二条第一項、第五百七条第一項並びに第八百四十七条第一項及び第四項中「法務省令」とあるのは「主務省令」と、同法第四百九十九条第一項中「官報に公告し」とあるのは「公告し」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 - 日本法令外国語訳データベースシステム

The matters specified by an ordinance of the competent ministry set forth in Article 144, paragraph 1 of the Act shall be as follows, in the case where a Member Commodity Exchange Surviving an Absorption-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in the respective items of Article 56-2 (in the case where there are no such provisions, the fact thereof); (ii) the following matters concerning the Member Commodity Exchange Surviving an Absorption-Type Merger: (a) an inventory of property and a balance sheet pertaining to the final business - 84 - year (for a Member Commodity Exchange, the final business year in the case where approval under Article 68 of the Act was received for Settlement Related Documents, etc. prescribed in Article 66, paragraph 1 of the Act pertaining to the respective business years, and for an Incorporated Commodity Exchange, the final business year prescribed in Article 2, item 24 of the Company Act; the same shall apply hereinafter), and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the sharing of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iii) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger) at said Member Commodity Exchange Dissolved in an Absorption-Type Merger - 85 - (excluding Member Commodity Exchanges which clear the account pursuant to the provisions of Article 475 (excluding item 1 and item 3) of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act) (hereinafter such Member Commodity Exchange shall be referred to as a "Clearing Member Commodity Exchange"), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iv) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144, paragraph 5 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (v) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条第一項の主務省令で定める事項は、吸収合併存続商品取引所が会員商品 取引所である場合にあっては、次に掲げる事項とする。一 第五十六条の二各号に掲げる事項についての定め（当該定めがない場合にあっては、 当該定めがないこと）の相当性に関する事項 二吸収合併存続会員商品取引所についての次に掲げる事項 イ最終事業年度（会員商品取引所にあっては各事業年度に係る法第六十六条第一項 に規定する決算関係書類等につき法第六十八条の承認を受けた場合における当該 各事業年度のうち最も遅いものとし、株式会社商品取引所にあっては会社法第二 条第二十四号に規定する最終事業年度とする。以下同じ。）に係る財産目録、貸借 対照表及び当該貸借対照表とともに作成された損益計算書の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続会員商 品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当該吸 収合併存続会員商品取引所の財産の状況に重要な影響を与える事象が生じたとき は、その内容（法第百四十四条第四項の会員総会の日の十日前の日後吸収合併の 効力が生ずる日までの間に新たな最終事業年度が存することとなる場合にあって は、当該新たな最終事業年度の末日後に生じた事象の内容に限る。） 三吸収合併消滅会員商品取引所（法第七十七条第一項において準用する会社法第四百 七十五条（第一号及び第三号を除く。）の規定により清算をする会員商品取引所（以 下「清算会員商品取引所」という。）を除く。）において最終事業年度の末日（最終事 業年度がない場合にあっては、吸収合併消滅会員商品取引所の成立の日）後に重要な 財産の処分、重大な債務の負担その他の当該吸収合併消滅会員商品取引所の財産の状 況に重要な影響を与える事象が生じたときは、その内容（法第百四十四条第四項の会 員総会の日の十日前の日後吸収合併の効力が生ずる日までの間に新たな最終事業年度 が存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象 の内容に限る。）四吸収合併が効力を生ずる日以後における吸収合併存続会員商品取引所の債務（法第 百四十四条第五項において準用する法第百二十四条第一項の規定により吸収合併につ いて異議を述べることができる債権者に対して負担する債務に限る。）の履行の見込 みに関する事項 五法第百四十四条第四項の会員総会の日の十日前の日後、前各号に掲げる事項に変 更が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-3, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Established by an Incorporation-Type Merger is an Incorporated Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 6 and item 7 of the Act; (ii) the following matters concerning another Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations and Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item): (a) accounting documents or an inventory of property and a balance sheet pertaining to the final business year, and the contents of a profit and loss statement prepared along with said balance sheet (in the case where the final business year does not exist, a balance sheet as on the day of the - 94 - establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger); (b) when there are extraordinary accounting documents, etc. as deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of another Commodity Exchange Dissolved in an Incorporation-Type Merger) as an extraordinary closing day (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; (c) when there has occurred an event that has a significant influence on the status of the property of another Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said other Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which another Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a clearing corporation or Clearing Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act (including the case where it is applied - 95 - mutatis mutandis pursuant to Article 77, paragraph 1 of the Act); (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (v) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Incorporated Commodity Exchange Established by an Incorporation-Type Merger; (vi) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条の三第一項の主務省令で定める事項は、新設合併設立商品取引所が株式 会社商品取引所である場合にあっては、次に掲げる事項とする。 一法第百四十三条第一項第六号及び第七号に掲げる事項についての定めの相当性に関 する事項 二他の新設合併消滅商品取引所（清算株式会社及び清算会員商品取引所を除く。以下 この号において同じ。）についての次に掲げる事項 イ最終事業年度に係る計算書類等又は財産目録、貸借対照表及び当該貸借対照表と ともに作成された損益計算書（最終事業年度がない場合にあっては、他の新設合 併消滅株式会社商品取引所の成立の日における貸借対照表）の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、他の新設合併消滅商 品取引所の成立の日）後の日を臨時決算日（二以上の臨時決算日がある場合にあ っては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時計算書類 等の内容 ハ他の新設合併消滅商品取引所において最終事業年度の末日（最終事業年度がない 場合にあっては、他の新設合併消滅商品取引所の成立の日）後に重要な財産の処 分、重大な債務の負担その他の当該他の新設合併消滅商品取引所の財産の状況に 重要な影響を与える事象が生じたときは、その内容（法第百四十四条の三第四項 の会員総会の日の十日前の日後新設合併設立株式会社商品取引所の成立の日まで の間に新たな最終事業年度が存することとなる場合にあっては、当該新たな最終 事業年度の末日後に生じた事業の内容に限る。） 三 他の新設合併消滅商品取引所（清算株式会社又は清算会員商品取引所に限る。）が 会社法第四百九十二条第一項（法第七十七条第一項において準用する場合を含む。） の規定により作成した貸借対照表 四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立株式会社商品取引所の成立の日までの間に新たな最終事業年度が存する こととなる場合にあっては、当該新たな最終事業年度の末日後に生じた事業の内容に 限る。） 五新設合併設立株式会社商品取引所の成立の日以後における当該新設合併設立株式会 社商品取引所の債務（他の新設合併消滅商品取引所から承継する債務を除く。）の履 行の見込みに関する事項 六法第百四十四条の三第四項の会員総会の日の十日前の日後、前各号に掲げる事項に 変更が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-5, paragraph 1 of the Act shall be as follows: (i) matters concerning the appropriateness of the provisions on matters listed in Article 142, item 2 and item 3 of the Act (in the case where there are no such provisions, the fact thereof); (ii) the following matters concerning a Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Absorption-Type Merger; the same shall apply in item 4), the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in respective items of Article 144-5, paragraph 1 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which the Member Commodity Exchange Dissolved in an Absorption-Type Merger (limited to a Clearing Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (a) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger), the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in respective items of Article 144-5, paragraph 1 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (b) when the final business year does not exist at the Member Commodity Exchange Surviving an Absorption-Type Merger, a balance sheet as on the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger; (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 144-10, paragraph 1 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when there have been changes to the matters listed in the preceding items during the period between the earliest day among those listed in respective items of Article 144-5, paragraph 1 of the Act and the day when the Absorption-Type Merger came into effect, said new matters. 例文帳に追加

法第百四十四条の五第一項の主務省令で定める事項は、次に掲げるものとする。一法第百四十二条第二号及び第三号に掲げる事項についての定め（当該定めがない場 - 97 - 合にあっては、当該定めがないこと）の相当性に関する事項 二 吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）についての次に掲げ る事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商 品取引所の成立の日。第四号において同じ。）後に重要な財産の処分、重大な債務 の負担その他の当該吸収合併消滅会員商品取引所の財産の状況に重要な影響を与 える事象が生じたときは、その内容（法第百四十四条の五第一項各号に掲げる日 のいずれか早い日後吸収合併の効力が生じた日までの間に新たな最終事業年度が 存することとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事 象の内容に限る。） 三 吸収合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条第一 項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照表 四吸収合併存続株式会社商品取引所において次に掲げる事項 イ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併存続株式会 社商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担その他の当 該吸収合併存続株式会社商品取引所の財産の状況に重要な影響を与える事象が生 じたときは、その内容（法第百四十四条の五第一項各号に掲げる日のいずれか早 い日後吸収合併の効力が生じた日までの間に新たな最終事業年度が存することと なる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。）ロ吸収合併存続株式会社商品取引所において最終事業年度がないときは、吸収合併 存続株式会社商品取引所の成立の日における貸借対照表 五吸収合併の効力が生ずる日以後における吸収合併存続株式会社商品取引所の債務 （法第百四十四条の十第一項の規定により吸収合併について異議を述べることができ る債権者に対して負担する債務に限る。）の履行の見込みに関する事項 六法第百四十四条の五第一項各号に掲げる日のいずれか早い日後吸収合併の効力が生 じた日までの間に、前各号に掲げる事項に変更が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-2 paragraph 1 of the Act shall be as follows: (i) matters concerning the appropriateness of the provisions on matters listed in the respective items of Article 56-2 (in the case where there are no such provisions, the fact thereof);(ii) the following matters concerning the Member Commodity Exchange Dissolved in an Absorption-Type Merger (excluding Clearing Member Commodity Exchanges): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Dissolved in an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an - 89 - Absorption-Type Merger; the same shall apply in item 4), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-2, paragraph 2 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which the Member Commodity Exchange Dissolved in an Absorption-Type Merger (limited to a Clearing Member Commodity Exchange) prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (iv) when there has occurred an event that has a significant influence on the status of the property of the Member Commodity Exchange Surviving an Absorption-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Surviving an Absorption-Type Merger) at said Member Commodity Exchange Surviving an Absorption-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-2, paragraph 2 of the Act and the day when the Absorption-Type Merger came into effect, limited to the contents of an event which occurred after the last day of said new final business year); (v) matters concerning estimates of the performance of liabilities (limited to liabilities to be borne for creditors who may state objections against the Absorption-Type Merger pursuant to the provisions of Article 124, paragraph 1 of the Act as applied mutatis mutandis pursuant to Article 144-2, paragraph 3 of the Act) of the Member Commodity Exchange Surviving an Absorption-Type - 90 - Merger on and after the day when the Absorption-Type Merger came into effect; (vi) when changes have taken place to the matters listed in the preceding items during the period between 10 days prior to a general meeting of members set forth in Article 144-2, paragraph 2 of the Act and the day when the Absorption-Type Merger came into effect, said new matters. 例文帳に追加

法第百四十四条の二第一項の主務省令で定める事項は、次に掲げるものとする。 一 第五十六条の二各号に掲げる事項についての定め（当該定めがない場合にあっては、 当該定めがないこと）の相当性に関する事項 二 吸収合併消滅会員商品取引所（清算会員商品取引所を除く。）についての次に掲げ る事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、吸収合併消滅会員商 品取引所の成立の日。第四号において同じ。）後に重要な財産の処分、重大な債務 の負担その他の当該吸収合併消滅会員商品取引所の財産の状況に重要な影響を与 える事象が生じたときは、その内容（法第百四十四条の二第二項の会員総会の日 の十日前の日後吸収合併の効力が生じた日までの間に新たな最終事業年度が存す ることとなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の 内容に限る。）三 吸収合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条第一 項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照表 四吸収合併存続会員商品取引所において最終事業年度の末日（最終事業年度がない場 合にあっては、吸収合併存続会員商品取引所の成立の日）後に重要な財産の処分、重 大な債務の負担その他の当該吸収合併存続会員商品取引所の財産の状況に重要な影響 を与える事象が生じたときは、その内容（法第百四十四条の二第二項の会員総会の日 の十日前の日後吸収合併の効力が生じた日までの間に新たな最終事業年度が存するこ ととなる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。） 五吸収合併が効力を生じた日以後における吸収合併存続会員商品取引所の債務（法第 百四十四条の二第三項において準用する法第百二十四条第一項の規定により吸収合 併について異議を述べることができる債権者に対して負担する債務に限る。）の履行 の見込みに関する事項 六法第百四十四条の二第二項の会員総会の日の十日前の日後吸収合併の効力が生じた 日までの間に、前各号に掲げる事項に変更が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-3, paragraph 1 of the Act shall be as follows in the case where a Member Commodity Exchange Established by an Incorporation-Type Merger is a Member Commodity Exchange: (i) matters concerning the appropriateness of the provisions on matters listed in respective items of Article 57; (ii) the following matters concerning another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; the same shall apply in this item): (a) an inventory of property and a balance sheet pertaining to the final business year and the contents of a profit and loss statement prepared along with said balance sheet; (b) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business - 92 - year (in the case where the final business year does not exist, the day of the establishment of said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Member Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iii) a balance sheet which another Member Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a Clearing Member Commodity Exchange) has prepared pursuant to the provisions of Article 492, paragraph 1 of the Company Act as applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act; (iv) when there has occurred an event that has a significant influence on the status of the property of another Member Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Member Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Member Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item), the contents thereof (in the case where a new final business year emerges during the period between 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act and the day of the establishment of the Member Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final - 93 - business year); (v) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Member Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Member Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Member Commodity Exchange Established by an Incorporation-Type Merger; (vi) when there have been changes to the matters listed in the preceding items after 10 days prior to a general meeting of members set forth in Article 144-3, paragraph 4 of the Act, said new matters. 例文帳に追加

法第百四十四条の三第一項の主務省令で定める事項は、新設合併設立商品取引所が会員 商品取引所である場合にあっては、次に掲げる事項とする。一第五十七条各号に掲げる事項についての定めの相当性に関する事項 二他の新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）についての次に掲げる事項 イ最終事業年度に係る財産目録、貸借対照表及び当該貸借対照表とともに作成され た損益計算書の内容 ロ他の新設合併消滅会員商品取引所において最終事業年度の末日（最終事業年度が ない場合にあっては、他の新設合併消滅会員商品取引所の成立の日）後に重要な 財産の処分、重大な債務の負担その他の当該他の新設合併消滅会員商品取引所の 財産の状況に重要な影響を与える事象が生じたときは、その内容（法第百四十四 条の三第四項の会員総会の日の十日前の日後新設合併設立会員商品取引所の成立 の日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新 たな最終事業年度の末日後に生じた事業の内容に限る。） 三 他の新設合併消滅会員商品取引所（清算会員商品取引所に限る。）が法第七十七条 第一項において準用する会社法第四百九十二条第一項の規定により作成した貸借対照 表 四当該新設合併消滅会員商品取引所（清算会員商品取引所を除く。以下この号におい て同じ。）において最終事業年度の末日（最終事業年度がない場合にあっては、当該 新設合併消滅会員商品取引所の成立の日）後に重要な財産の処分、重大な債務の負担 その他の当該新設合併消滅会員商品取引所の財産の状況に重要な影響を与える事象が 生じたときは、その内容（法第百四十四条の三第四項の会員総会の日の十日前の日後 新設合併設立会員商品取引所の成立の日までの間に新たな最終事業年度が存すること となる場合にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限 る。） 五新設合併設立会員商品取引所の成立の日以後における当該新設合併設立会員商品取 引所の債務（他の新設合併消滅会員商品取引所から承継する債務を除く。）の履行の 見込みに関する事項 六法第百四十四条の三第四項の会員総会の日の十日前の日後、前各号に掲げる事項に 変更が生じたときは、変更後の当該事項 - 経済産業省

The matters specified by an ordinance of the competent ministry set forth in Article 144-12, paragraph 1 of the Act shall be as follows: (i) matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 6 and item 7; (ii) when all or part of the Incorporated Commodity Exchanges Dissolved in an Incorporation-Type Merger issue the rights to subscribe for new shares of stock, matters concerning the appropriateness of the provisions on matters listed in Article 143, paragraph 1, item 8 and item 9 of the Act (including the provisions that specify that the number and the amount of the money of the rights to subscribe for new shares of stock of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger which are to be issued to the holders of the rights to subscribe for the whole or part of new shares of stock shall be zero); (iii) the following matters concerning another Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations and Clearing Member Commodity Exchanges; hereinafter the same shall apply in this item): (a) accounting documents or an inventory of property and a balance sheet pertaining to the final business year, and the contents of profit and loss statement prepared along with said balance sheet (in the case where the final - 106 - business year does not exist, a balance sheet as on the day of the establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger); (b) when there are extraordinary accounting documents, etc. deeming a day after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of another Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger) as an extraordinary closing day (in the case where there are two or more extraordinary closing days, the last one), the contents of said extraordinary accounting documents, etc.; (c) when there has occurred an event that has a significant influence on the status of the property of another Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said other Commodity Exchange Dissolved in an Incorporation-Type Merger) at said other Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in the respective items of Article 144-12, paragraph 1 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (iv) a balance sheet which another Commodity Exchange Dissolved in an Incorporation-Type Merger (limited to a clearing corporation or Clearing Member Commodity Exchange) has prepared pursuant to the provisions of - 107 - Article 492, paragraph 1 of the Company Act (including the case where it is applied mutatis mutandis pursuant to Article 77, paragraph 1 of the Act); (v) the following matters concerning said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger (excluding clearing corporations; hereinafter the same shall apply in this item): (a) when there has occurred an event that has a significant influence on the status of the property of the Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, such as the disposition of important property and the share of significant liabilities after the last day of the final business year (in the case where the final business year does not exist, the day of the establishment of said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger) at said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, the contents thereof (in the case where a new final business year emerges during the period between the earliest day among those listed in the respective items of Article 144-12, paragraph 1 of the Act and the day of the establishment of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger, limited to the contents of an event which occurred after the last day of said new final business year); (b) when the final business year does not exist at said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger, a balance sheet as on the day of the establishment of said Incorporated Commodity Exchange Dissolved in an Incorporation-Type Merger; (vi) matters concerning estimates of the performance of liabilities (excluding liabilities inherited from another Commodity Exchange Dissolved in an Incorporation-Type Merger) of the Incorporated Commodity Exchange Established by an Incorporation-Type Merger on and after the day of the establishment of said Incorporated Commodity Exchange Established by an Incorporation-Type Merger; (vii) when there were changes to the matters listed in the preceding items after the earliest day among those listed in respective items of Article 144-12, paragraph 1 of the Act, said new matters. 例文帳に追加

法第百四十四条の十二第一項の主務省令で定める事項は、次に掲げる事項とする。 一法第百四十三条第一項第六号及び第七号に掲げる事項についての定めの相当性に関 する事項 二新設合併消滅株式会社商品取引所の全部又は一部が新株予約権を発行しているとき は、法第百四十三条第一項第八号及び第九号に掲げる事項についての定め（当該事項 についての定めとして、全部又は一部の新株予約権の新株予約権者に対して交付する 新設合併設立株式会社商品取引所の新株予約権の数及び金銭の額を零と定めた場合に おける当該定めを含む。）の相当性に関する事項 三他の新設合併消滅商品取引所（清算株式会社及び清算会員商品取引所を除く。以下 この号において同じ。）についての次に掲げる事項 イ最終事業年度に係る計算書類等又は財産目録、貸借対照表及び当該貸借対照表と ともに作成された損益計算書（最終事業年度がない場合にあっては、他の新設合 併消滅株式会社商品取引所の成立の日における貸借対照表）の内容 ロ最終事業年度の末日（最終事業年度がない場合にあっては、他の新設合併消滅株 式会社商品取引所の成立の日）後の日を臨時決算日（二以上の臨時決算日がある 場合にあっては、最も遅いもの）とする臨時計算書類等があるときは、当該臨時 計算書類等の内容 ハ他の新設合併消滅商品取引所において最終事業年度の末日（最終事業年度がない 場合にあっては、他の新設合併消滅商品取引所の成立の日）後に重要な財産の処 分、重大な債務の負担その他の当該他の新設合併消滅商品取引所の財産の状況に 重要な影響を与える事象が生じたときは、その内容（法第百四十四条の十二第一 項各号に掲げる日のいずれか早い日後新設合併設立株式会社商品取引所の成立の 日までの間に新たな最終事業年度が存することとなる場合にあっては、当該新た な最終事業年度の末日後に生じた事業の内容に限る。）四 他の新設合併消滅商品取引所（清算株式会社又は清算会員商品取引所に限る。）が 会社法第四百九十二条第一項（法第七十七条第一項において準用する場合を含む。） の規定により作成した貸借対照表 五当該新設合併消滅株式会社商品取引所（清算株式会社を除く。以下この号において 同じ。）についての次に掲げる事項 イ当該新設合併消滅株式会社商品取引所において最終事業年度の末日（最終事業年 度がない場合にあっては、当該新設合併消滅株式会社商品取引所の成立の日）後 に重要な財産の処分、重大な債務の負担その他の当該新設合併消滅株式会社商品 取引所の財産の状況に重要な影響を与える事象が生じたときは、その内容（法第 百四十四条の十二第一項各号に掲げる日のいずれか早い日後新設合併設立株式会 社商品取引所の成立の日までの間に新たな最終事業年度が存することとなる場合 にあっては、当該新たな最終事業年度の末日後に生じた事象の内容に限る。）ロ当該新設合併消滅株式会社商品取引所において最終事業年度がないときは、当該 新設合併消滅株式会社商品取引所の成立の日における貸借対照表 六新設合併設立株式会社商品取引所の成立の日以後における当該新設合併設立株式会 社商品取引所の債務（他の新設合併消滅商品取引所から承継する債務を除く。）の履 行の見込みに関する事項 七法第百四十四条の十二第一項各号に掲げる日のいずれか早い日後、前各号に掲げる 事項に変更が生じたときは、変更後の当該事項 - 経済産業省