Silviase/jgov_v1.4_full_ann huggingface dataset:
## （総合的な野生鳥獣被害対策を実施）

野生鳥獣被害の対策に当たっては、「個体数管理」、「被害の防除」及び「生息環境管理」の3点を総合的に推進することが重要である。

まず「個体数管理」として、各地の地方自治体や被害対策協議会等により、シカ等の計画的な捕獲や捕獲技術者の養成等が行われている。また、森林内の罠による捕獲や銃器による捕獲 $ ^{*61} $ 等の技術開発が進められている（事例Ⅲ－8）。捕獲鳥獣の肉を食材として利活用する取組や鹿革を利用した革製品の開発及び販売も、全国に広がりつつある。

捕獲の主たる担い手である狩猟者は、年々減少するとともに高齢化が進行していることから、狩猟者の育成及び確保が課題となっている。このため環境省は、平成23(2011)年9月に「鳥獣の保護を図るための事業を実施するための基本的な指針」を改正して、銃器を用いないで捕獲を行う場合等の一定の条件の下で、狩猟免許を受けていない者を補助者として含むことを都道府県の判断により認めることとした $ ^{*62} $ 。

平成24(2012)年3月には、「鳥獣による農林水産業等に係る被害の防止のための特別措置に関する法律」が一部改正された。同法の改正により、市町村長が都道府県知事に対して被害防止に必要な措置を講ずるよう要請ができること、狩猟免許と猟銃所持許可を受けようとする者の利便向上のための措置を講ずることなどが追加された $ ^{*63} $ 。

同法の改正を踏まえて、農林水産省は、同6月に「鳥獣による農林水産業等に係る被害の防止のための施策を実施するための基本的な指針」を改正し、猟友会員等からなる「鳥獣被害対策実施隊」を中心として捕獲体制の構築を図るとともに、市町村や農林漁業団体の職員を新たな捕獲の担い手として育成する取組を推進することなどとした $ ^{*64} $ 。

また「被害の防除」として、森林所有者等による森林整備と一体となった防護柵等の被害防止施設の整備、防護柵等の設置方法を習得するための技術講習会の開催、新たな防除技術の開発等が行われている。例えば、シカの過度な食害によって植生が消失し、表土の流出がみられる箇所では、防護柵を設置

## 事例Ⅲ－8 森林内のシカを捕獲する落下式の罠(ドロップネット)を開発

独立行政法人森林総合研究所は、京都府及び地元猟友会と共同で、森林内の使用に適する落下式の罠「森林用ドロップネット」を開発した。同ネットは、鹿の出没が多い地点で、立木を支柱として地上3～4mに設置し、ネットの真下に家畜用飼料をおいて餌付けをした上で、カメラで監視しつつ遠隔操作により罠を作動させることにより、鹿を捕獲するものである。農地で利用するドロップネットを改良し、森林内で持ち歩きやすいように軽量化した。

平成23（2011）年度及び平成24（2012）年度に京都府が行った試験では、1日当たりの捕獲頭数が0.6頭であり、箱艶（野生動物を捕獲する際に用いられる箱状の罠）の0.4頭と比べて効率が良かった。ネットの資材費は約9万円、監視用カメラ、無線LAN、遠隔操作装置等の機材費が約20万円となっている。同研究所等は、平成25（2013）年度内にネットの製作から使用までのマニュアルを作成し、普及を目指すこととしている。

資料：平成25(2013)年10月13日付け日本農業新聞1面、独立行政法人森林総合研究所ホームページ「森林用ドロップネットと森林用ドロップネットで効率よくシカを捕獲する」

作業道上に設置した森林用ドロップネット

森林用ドロップネットにかかったシカ
することによりシカの侵入を防いでいる。これにより、植生を回復させることも期待できる。

さらに「生息環境管理」として、森林の間伐等により鳥獣が出没しにくい環境(緩衝帯)をつくる取組が行われている。例えば、農作物への被害がある地域では、農地に隣接する森林の間伐や下刈りを実施して見通しを良くし、イノシシ等が身を隠すことができないようにすることにより、イノシシ等が出没

我が国の松くい虫被害は、明治38（1905）年ごろに長崎県で初めて発生し $ ^{*66} $ 、全国の松くい虫被害量（材積）は、ピーク時の昭和54（1979）年度に243万 $ m^{3} $ となった。その後、被害量は減少傾向にあり、平成24（2012）年度はピーク時の4分の1程度の約64万 $ m^{3} $ となったが、依然として我が国最大の森林病害虫被害となっている $ ^{*67} $ （資料Ⅲ－23、24）。

しづらい環境をつくり出すことが可能となる。また、地域の特性に応じて針広混交林や広葉樹林を育成して、鳥獣の餌となる木の実等を確保する取組等も行われている。

## （「松くい虫」は我が国最大の森林病害虫被害）

「松くい虫被害」は、体長約1 mmの「マツノザイセンチュウ (Bursaphelenchus xylophilus)」がマツノマダラカミキリに運ばれてマツ類の樹体内に侵入することにより、マツ類を枯死させる現象（マツ材線虫病）である $ ^{*65} $ 。

資料Ⅲ－24 地域別の松くい虫被害量(材積) (昭和54(1979)年度と平成24(2012)年度)

注：各地方の被害量は、民有林における数値。

資料：林野庁プレスリリース「「平成24年度森林病害虫被害量」について」（平成25 (2013)年8月27日付け）

資料Ⅲ－23 松くい虫被害量(材積)の推移

資料：林野庁プレスリリース「「平成24年度森林病害虫被害量」について」(平成25(2013)年8月27日付け)

*67 林野庁プレスリリース「平成24年度森林病害虫被害量」について」(平成25(2013)年8月27日付け)
青森県では、平成22(2010)年1月に、初めて松くい虫被害が確認され、平成25(2013)年6月と9月には、同県西津軽郡深浦町に設けられている「特別予防監視区域」内で松くい虫被害木が合わせて3本発見された $ ^{*68} $ 。被害木は早急に駆除したものの、青森県での被害の拡大が危惧されている。

林野庁では、松くい虫被害の拡大を防止するため、都府県と連携しながら、公益的機能の高いマツ林等を対象として、薬剤散布や樹幹注入等の予防対策や被害木の伐倒くん蒸等の駆除対策を実施している。それ以外のマツ林等では、広葉樹等への樹種転換による保護樹林帯の造成等を実施している $ ^{*69} $ 。

また、全国にマツ枯れ被害が広がる中、マツノザイセンチュウに対して抵抗性を有する品種の開発が進められてきた。独立行政法人森林総合研究所林木育種センターは、昭和53（1978）年度から、マツ枯れの激害地で生き残ったマツの中から抵抗性候補木を選木して抵抗性を検定することにより、抵抗性品種を開発してきた。これにより、平成24（2012）年度までに、345種の抵抗性品種が開発された $ ^{*70} $ 。

各府県では、これらの品種を用いた採種園が造成されており、平成23（2011）年度には、これら採種園から採取された種子から約86万本の抵抗性マツの苗木が生産された $ ^{*71} $ 。

## (「ナラ枯れ」被害の動き)

「ナラ枯れ」は、体長5mm程度の甲虫である「カシノナガキクイムシ(Platypus quercivorus)」がナラやカシ類等の幹に侵入して、「ナラ菌(Raffaelea quercivora)」を樹体内に持ち込むことにより、ナラやカシ類の樹木を集団的に枯死させる現象（ブナ科樹木萎凋病）である $ ^{*72} $ 。

文献で確認できる最古のナラ枯れ被害は、昭和初期（1930年代）に発生した宮崎県と鹿児島県での被害である $ ^{*73} $ 。ナラ枯れの被害量は、平成14（2002）年度以降増加し、平成22（2010）年度の被害量は、前年度から約10万 $ m^{3} $ 増加して過去最高の約33万 $ m^{3} $ となった。

平成24 (2012) 年度の被害量は、近年で最も被害量が多かった平成22 (2010) 年度の約4分の1の水準である約8万m²となった。また、新たに被害が確認された都道府県はなく、被害が確認されたのは本州と九州のうち28府県となった(資料Ⅲ－25)。

ナラ枯れの対策に当たっては、被害の発生を迅速に把握して、初期段階でカシノナガキクイムシの防除を行うことが重要である。林野庁では、被害の拡大を防止するため、被害木のくん蒸及び焼却によるカシノナガキクイムシの駆除並びに健全木への粘着剤の塗布やビニールシート被覆によるカシノナガキクイムシの侵入予防等の防除対策を推進している。平成25 (2013) 年度は、「ナラ枯れ被害防止技術開発事業」により、全国の様々な分野の専門家により、ナラ枯れ被害対策について分析、評価等が行われた。各被害対策の効果の検討により、地域の状況に応じた総合的な被害対策の構築に取り組んでいる。

資料Ⅲ－25 ナラ枯れ被害量(材積)の推移

注：計の不一致は四捨五入による。

資料：林野庁プレスリリース「「平成24年度森林病害虫被害量」について」（平成25（2013）年8月27日付け）
## (林野火災は減少傾向)

林野火災の発生件数は、短期的な増減はあるものの、長期的には減少傾向で推移している。平成24(2012)年における林野火災の発生件数は1,178件、焼損面積は372haであり、前年から大幅に減少した(資料Ⅲ−26)。

一般に、林野火災は、冬から春までに集中して発生しており、ほとんどは不注意な火の取扱い等の人為的な原因によるものである。林野庁は、昭和44（1969）年度から、入山者が増加する春を中心に、消防庁と連携して「全国山火事予防運動」を行っている。同運動では、関係行政機関等により、入山者や森林所有者等を対象として、防火意識を高める啓発活動が行われている $ ^{*74} $ 。

## （森林国営保険に関する検討）

「森林国営保険」は、「森林国営保険法」に基づき、政府が保険者となり、森林所有者を被保険者として、火災、気象災及び噴火災により森林に発生した損害を填補する保険事業である。森林国営保険は、林業にとって不可避の火災や自然災害に対して、セーフティネットの役割を果たしている。同保険の運営は、「特別会計に関する法律」に基づき「森林保険特別会計」を設置し、保険加入者（森林所有者）からの保険料収入を財源として行われている。

森林国営保険の保険金支払総額は、平成24(2012)年度には8億円であった。近年の保険金支払額の推移をみると、平成17(2005)年度から平成19(2007)年度にかけては、平成16(2004)年度に台風による風倒木被害等が多発したことから、3年間で101億円と多額になった(資料Ⅲ－27)。

なお、森林保険特別会計については、平成25(2013)年12月に閣議決定された「独立行政法人改革等に関する基本的な方針 $ ^{*75} $ 」により、森林保険業務を独立行政法人森林総合研究所に移管し、平成26(2014)年度末までに廃止することとされた $ ^{*76} $ 。

資料Ⅲ－27 森林国営保険における保険金支払額の推移

資料：林野庁「森林国営保険事業統計書」

資料Ⅲ－26 林野火災の発生件数及び焼損面積の推移

資料: 消防庁プレスリリース「平成24年(1月～12月)における火災の状況(確定値)」(平成25(2013)年7月31日付け)に基づき更新。
# Rules on Applications for Approval, Reporting, Notification, etc. Pursuant to the Provisions of Articles 9 to 16 of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade

(Fair Trade Commission Rule No. 1 of September 1, 1953)

The following rules on applications for approval, reporting, notification, etc. pursuant to the provisions of Article 6 and 10 to 16 of the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (Act No. 54 of 1947) are hereby established:

## (Terminology)

Article 1 The terms used in these Rules which are the same as those used in the Act on Prohibition of Private Monopolization and Maintenance of Fair Trade (hereinafter referred to as the "Act") have the same meanings as the terms used in the Act unless otherwise provided for in these Rules.

## (Amount of Total Assets)

Article 1-2 The total amount of assets calculated using the method provided for in the Rules of the Fair Trade Commission as prescribed by Article 9, paragraph (4), of the Act shall be the total amount of assets in the final balance sheet of the company (or the balance sheet as of the incorporation of the company if the first business year after the incorporation thereof has not ended) or, in the event of delivery of shares for subscription, etc. pursuant to the provisions of Article 199 of the Companies Act (Act No. 86 of 2005), delivery of shares resulting from an exercise of share options listed in Article 2, paragraph (1), item (xxi) of the same Act, the issuance of company bonds, a share exchange, merger, company split, business acquisition, business transfer or any other significant change to the assets of the company after the end of the business year to which said final balance sheet pertains(or after incorporation, if the first business year after the incorporation of the company has not ended), the amount calculated by adding or subtracting the change to or from the amount of total assets resulting from the event.

(Method of Calculating the Amount of Total Assets of a Company and its Subsidiary Companies)

Article 1-3 (1) The total amount calculated using the method provided for in the Rules of the Fair Trade Commission as prescribed by Article 9, paragraph (4) of the Act shall be calculated by totaling the amount of total assets of the
company and those of its subsidiary companies (which refers to the subsidiary companies prescribed by Article 9, paragraph (5) of the Act; hereinafter the same applies in this Article and paragraph (1) of the following Article). In this case, the total amount may be calculated by offsetting these companies' investment accounts and capital accounts among themselves, as well as by offsetting their claims and obligations among themselves.

(2) In the case of offsetting as prescribed in the preceding paragraph, any subsidiary company whose business year ends on a day different from that of the parent company (which refers to a company holding a majority of the voting rights of all shareholders of the subsidiary company; hereinafter the same applies in this paragraph) shall settle its accounts on the final day of the business year of its parent company to calculate the amount of its total assets; provided, however, that this shall not apply when the difference between the final day of the business year of the subsidiary company and that of the parent company does not exceed three months.

(Report on Business of Company and its Subsidiary Companies)

Article 1-4 (1) A person who files a report on the business of a company and its subsidiary companies pursuant to the provisions of Article 9, paragraph (4) of the Act shall submit to the Fair Trade Commission a written report using Form No. 1 if it is a company in Japan or a written report using Form No. 2 if it is a foreign company.

(2) The written report described in the preceding paragraph shall include as attachments the business report, balance sheet, and profit and loss statement of the company submitting the written report for the most recent business year.

(Notification of Newly Incorporated Holding Company, etc.)

Article 1-5 (1) A person who files a notification of the new incorporation of a company pursuant to the provisions of Article 9, paragraph (7) of the Act shall submit written notice to the Fair Trade Commission using Form No. 3.

(2) The written notice described in the preceding paragraph shall include as an attachment a certified copy of the commercial registry for the company submitting the written notice.

Article 1-6 Deleted (Fair Trade Commission Rule No. 6 of 2002)

Article 1-7 Deleted (Fair Trade Commission Rule No. 6 of 2002)

(Domestic Sales)

Article 2 (1) Domestic sales of a company, etc. provided for in the Rules of the Fair Trade Commission as prescribed by Article 10, paragraph (2) of the Act
shall be calculated by totaling the following (which shall not include sales allowance, sales return, the amount equivalent to the taxes imposed directly on the goods and the amount equivalent to the taxes with respect to services imposed directly on persons who receive said services) which are included in the sales of the company, etc. in the most recent business year (which refers to ordinary profit, if the company, etc. engages in banking or insurance business, or to operating profit, if the company, etc. engages in Type I Financial Instruments Business; hereinafter the same applies in this Article, Article 2-3, paragraph (1) and Article 2-5, paragraph (1)).

(i) Sales from transactions, when domestic consumers (which refers to individuals, excluding those who are parties to contracts as businesses or for businesses) are the counterparties to transactions involving goods or services supplied by the relevant company, etc.

(ii) Sales from transactions, when corporations, other associations or foundations, or individuals who are parties to contracts as businesses or for businesses (hereinafter referred to as "Corporations, etc." in this paragraph) are the counterparties to transactions involving goods or services supplied by the relevant company, etc. and when the goods or services involved in said transactions are supplied in Japan (excluding sales from transactions when the relevant company, etc. recognizes at the time of concluding the contracts concerning said transactions that the relevant Corporations, etc. will make further transactions dealing with the relevant goods, with foreign countries as their destinations but without changing the quality or shape of said goods, or that the relevant Corporations, etc. will send said goods to their sales offices, administrative offices, or their equivalent located in foreign countries (referred to as "Business Offices, etc." in the following item))

(iii) Sales from transactions, when Corporations, etc. are the counterparties to transactions involving goods or services supplied by the relevant company, etc. and when the goods involved in said transactions are supplied outside Japan and the relevant company, etc. recognizes at the time of concluding the contracts concerning said transactions that the relevant Corporations, etc. will make further transactions dealing with the relevant goods, with Japan as the destination but without changing the quality or shape of said goods, or that the relevant Corporations, etc. will send said goods to their Business Offices, etc. located in Japan

(2) Notwithstanding the provisions of the preceding paragraph, if the company, etc. is a company submitting financial statements (a company submitting financial statements as provided in Article 5, paragraph (1), item (i) of the Ordinance on Terminology, Forms and Preparation Methods of Financial Statements, etc. (Ordinance of Ministry of Finance No. 59 of 1963, hereinafter referred to in this paragraph as the "Ordinance on Financial Statements"), the
same applies hereinafter in this paragraph) or a company that prepares documents concerning financial calculations equivalent to financial statements (financial statements as provided for in Article 1, paragraph (1) of the Ordinance on Financial Statements, the same applies hereinafter in this paragraph) (hereinafter, referred to in this paragraph as a "Foreign Company Submitting Financial Statements"), it may deem the amount prescribed in the following items, as applicable in accordance with the classification thereof, to be its domestic sales; provided, however, that this does not apply when it is apparent that the amount prescribed in the relevant item is significantly different from the domestic sales calculated in accordance with the provisions of the preceding paragraph.

(i) If the company is a company submitting financial statements, its sales for Japan, from among the regional information prescribed in Article 8-29, paragraph (2), item (ii) of Ordinance on Financial Statements

(ii) If the company is a Foreign Company Submitting Financial Statements, its sales that correspond to domestic sales, as indicated in the equivalent of the financial statements

(3) Notwithstanding the provisions of the preceding paragraph, if a company, etc. finds it impossible to calculate its sales pursuant to the provisions of the items in paragraph (1), the company, etc. may calculate its domestic sales by applying a method that is different from the one prescribed in the preceding paragraph and that is based on generally-accepted accounting standards and reflects the purpose of the provisions in the preceding paragraph, to a proper and reasonable extent.

(Total Domestic Sales Amount of Group of Combined Companies)

Article 2-2 (1) The total domestic sales of a company and domestic sales of the other companies that belong to the group of combined companies to which said company belongs, calculated using the method provided for in the Rules of the Fair Trade Commission as prescribed by Article 10, paragraph (2) of the Act, is calculated by totaling the domestic sales of the companies, etc. that belong to said group of combined companies.

(2) Domestic sales from mutual transactions between companies, etc. that belong to a group of combined companies may be offset when calculating the total domestic sales amount pursuant to the provisions of the preceding paragraph.

(3) In the case of offsetting as prescribed in the preceding paragraph, any subsidiary company whose business year ends on a day different from that of the ultimate parent company of the company (which refers to the parent company (meaning the parent company prescribed by Article 10, paragraph (7) of the Act; hereinafter the same applies in this paragraph) that is not a subsidiary company of another company (meaning the subsidiary company
prescribed by Article 10, paragraph (6) of the Act; hereinafter the same applies in this paragraph, Article 2-3, paragraph (1), Article 2-4, paragraphs (1) and (3), Article 2-5, paragraph (1), Article 2-7, paragraphs (4) and (5), Article 2-9, paragraph (3), item (i) or meaning the relevant company when said relevant company does not have a parent company; hereinafter the same applies in this paragraph, Article 2-6, paragraph (2), item (iv), Article 5, paragraph (3), item (v), Article 5-2, paragraph (4), item (v), Article 5-3, paragraph (3), item (v), and Article 6, paragraph (2), item (v)) shall settle its accounts to calculate its domestic sales on the final day of the business year of said ultimate parent company; provided, however, that this shall not apply when the difference between the final day of business year of the subsidiary company and that of said ultimate parent company does not exceed three months.

Article 2-3 (1) Notwithstanding the provisions of the preceding Article, if the companies, etc. that belong to the group of combined companies include a company submitting consolidated financial statements (a company submitting consolidated financial statements prescribed in Article 2, paragraph (1) of the Ordinance on Terminology, Forms and Preparation Method of Consolidated Financial Statements (Ordinance of the Ministry of Finance No. 28 of 1976; hereinafter referred to as the "Ordinance on Consolidated Financial Statements"); hereinafter the same applies in this paragraph and paragraph (3) of this Article and Article 2-5, paragraphs (1) and (3)) or a company that prepares documents concerning financial calculations that are equivalent to consolidated financial statements (which refers to the consolidated financial statements prescribed in Article 1, paragraph (1) of the Ordinance on Consolidated Financial Statements; hereinafter the same applies in this paragraph and paragraph (3) of this Article and Article 2-5, paragraphs (1) and (3)) in accordance with the laws and regulations of a foreign country (said documents shall be hereinafter referred to as "Foreign Consolidated Financial Statements" in this paragraph and paragraph (3) of this Article and Article 2-5, paragraphs (1) and (3)) (said company shall be hereinafter referred to as "Company Submitting Foreign Consolidated Financial Statements" in this paragraph and paragraph (3) of this Article and Article 2-5, paragraphs (1) and (3)), it may deem the amount prescribed in the following items applicable, in accordance with the classification thereof, to be the total domestic sales amount; provided, however, that this does not apply when it is apparent that the amount prescribed in the relevant item is significantly different from the total domestic sales amount calculated pursuant to the provisions of the preceding Article.

(i) When the companies, etc. that belong to said group of combined companies include one or more companies submitting consolidated financial statements
that are not subsidiary companies of other companies submitting consolidated financial statements or of other Companies Submitting Foreign Consolidated Financial Statements (excluding cases that fall under item (iii) below): The total of the amounts specified in (a) and (b) below

(a) The aggregate total of the consolidated domestic sales (meaning the sales for Japan, from among the regional information prescribed in Article 15-2, paragraph (2), item (ii) of the Ordinance on Consolidated Financial Statements, the same applies to this paragraph, and Article 2-5, paragraph (1)) set forth in the consolidated financial statements prepared by said one, two or more companies submitting consolidated financial statements

(b) The aggregate total of the domestic sales of the companies, etc. that belong to said group of combined companies and that are not consolidated companies (which refers the consolidated companies listed in Article 2, item (v) of the Ordinance on Consolidated Financial Statements; hereinafter the same applies in this paragraph and Article 2-5, paragraph (1)) which are among those one or more companies submitting consolidated financial statements (excluding those falling under each item in the proviso of Article 5, paragraphs (1) and (2) of the Ordinance on Consolidated Financial Statements; hereinafter the same applies in this paragraph and Article 2-5, paragraph (1))

(ii) When the companies, etc. that belong to said group of combined companies include one or more companies submitting foreign consolidated financial statements that are not subsidiary companies of other companies submitting consolidated financial statements or of other Companies Submitting Foreign Consolidated Financial Statements (excluding cases that fall under the following item): Total of the amount listed in (a) and (b) below

(a) The aggregate total of the amounts set forth in the Foreign Consolidated Financial Statements prepared by said one or more Companies Submitting Foreign Consolidated Financial Statements, representing the total amounts of domestic sales which are part of the total amount of sales of the companies among those Companies Submitting Foreign Consolidated Financial Statements which are foreign consolidated companies (hereinafter referred to as "Foreign Consolidated Companies" in this paragraph and Article 2-5, paragraph (1))

(b) The aggregate total of the domestic sales of the companies, etc. that belong to said group of combined companies and that are not Foreign Consolidated Companies that are among said one or more Companies Submitting Foreign Consolidated Financial Statements (excluding those falling under each item in the proviso of Article 5, paragraphs (1) and (2) of the Ordinance on Consolidated Financial Statements; hereinafter the same applies in this paragraph and Article 2-5, paragraph (1))
(iii) When the companies, etc. that belong to said group of combined companies include one or more companies submitting consolidated financial statements that are not subsidiary companies of other companies submitting consolidated financial statements or of other Companies Submitting Foreign Consolidated Financial Statements, and one or more Companies Submitting Foreign Consolidated Financial Statements that are not subsidiary companies of other companies submitting consolidated financial statements or of other Companies Submitting Foreign Consolidated Financial Statements: Total of the amount listed in the following

(a) The aggregate total of the consolidated domestic sales as in the consolidated financial statements prepared by said one or more companies submitting consolidated financial statements

(b) The aggregate total of the amounts set forth in the Foreign Consolidated Financial Statements prepared by said one or more Companies Submitting Foreign Consolidated Financial Statements, representing the total amount of domestic sales that are part of the total amount of sales of the Foreign Consolidated Companies which are among those Companies Submitting Foreign Consolidated Financial Statements

(c) The aggregate total of the domestic sales of the companies, etc. that belong to said group of combined companies and that are neither consolidated companies which are among those one or more companies submitting consolidated financial statements nor Foreign Consolidated Companies which are among those one or more Companies Submitting Foreign Consolidated Financial Statements

(2) Domestic sales from mutual transactions between companies, etc. that belong to a group of combined companies may be offset when calculating the total domestic sales amount pursuant to the provisions of the preceding paragraph.

(3) In the case of offsetting as prescribed in the preceding paragraph, any company, etc. that belongs to said group of combined companies and whose business year ends on a day different from that of the company submitting consolidated financial statements, etc. (which refers to the company submitting consolidated financial statements that prepared the consolidated financial statements used to calculate the total domestic sales amount pursuant to the provisions of paragraph (1) or the Company Submitting Foreign Consolidated Financial Statements that prepared the Foreign Consolidated Financial Statements, and when two or more consolidated financial statements or Foreign Consolidated Financial Statements are to be used to calculate the total domestic sales amount of said group of combined companies pursuant to said paragraph, refers to one of the companies submitting consolidated financial statements that prepared said consolidated financial statements or one of the Companies Submitting Foreign Consolidated Financial Statements that