Silviase/jgov_v1.4_full_ann huggingface dataset:
prepared said Foreign Consolidated Financial Statements; hereinafter the same applies in this paragraph) shall settle its accounts to calculate its domestic sales on the final day of the business year of said company submitting consolidated financial statements, etc.; provided, however, that this shall not apply when the difference between the final day of business year of said company submitting consolidated financial statements, etc. and that of said company, etc. that belongs to said group of combined companies does not exceed three months.

(Aggregate Total of the Domestic Sales of Other Companies and the Domestic Sales of Their Subsidiary Companies)

Article 2-4 (1) The total amount of domestic sales of other companies and domestic sales of subsidiary companies of said other companies, calculated using the method provided for in the Rules of the Fair Trade Commission, as referred to in Article 10, paragraph (2) of the Act, are calculated by totaling the domestic sales of the other companies and subsidiary companies of said other companies (hereinafter each such a company and its subsidiaries is referred to as an "Other Company, etc." in the following paragraph and the following Article).

(2) Domestic sales from mutual transactions among Other Companies, etc. may be offset when calculating the total amount of domestic sales of said Other Companies, etc. pursuant to the provisions of the preceding paragraph.

(3) In the case of offsetting as prescribed in the preceding paragraph, any subsidiary company of another company whose business year ends on a day different from that of said other company shall settle its accounts to calculate its domestic sales on the final day of the business year of said other company; provided, however, that this shall not apply when the difference between the final day of business year of said subsidiary company and that of said other company does not exceed three months.

Article 2-5 (1) Notwithstanding the provisions of the preceding Article, if Other Companies, etc. include a company submitting consolidated financial statements or a Companies Submitting Foreign Consolidated Financial Statements, the total amount of domestic sales of said Other Companies, etc. may be the amount listed in one of the following items that is deemed applicable in accordance with the classification thereof; provided, however, this shall not apply when it is deemed apparent that the amount prescribed in any of said items is remarkably different from the total amount of domestic sales of said Other Company, etc. calculated pursuant to the provisions of the preceding Article.

(i) If the Other Companies, etc. include one or more companies submitting
consolidated financial statements that are not subsidiary companies of another company submitting consolidated financial statements or of a Company Submitting Foreign Consolidated Financial Statements (excluding cases that fall under item (iii) below): Total of the amounts listed in (a) and (b) below

(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 domestic sales of the Other Companies, etc. that are not consolidated companies which are among the one or more companies submitting consolidated financial statements

(ii) If the Other Companies, etc. 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 amount of domestic sales that are part of the total amount of sales of the Foreign Consolidated Companies which are among the Companies Submitting Foreign Consolidated Financial Statements

(b) The aggregate total of the domestic sales of the Other Companies, etc. that are not Foreign Consolidated Companies which are among the one or more Companies Submitting Foreign Consolidated Financial Statements

(iii) If the Other Companies, etc. 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 amounts 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 is a part of the total amount of sales of the Foreign Consolidated Companies which are among the Companies Submitting Foreign Consolidated Financial Statements

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

(2) Domestic sales from mutual transactions among Other Companies, etc. may be offset when calculating the total amount of domestic sales of said Other Companies, etc. pursuant to the provisions of the preceding paragraph.

(3) In the case of offsetting as prescribed in the preceding paragraph, any Other Company, etc. 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 amount of domestic sales of the Other Companies, etc. 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 amount of domestic sales of the Other Companies, etc. pursuant to the provisions of 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 prepared said Foreign Consolidated Financial Statements; hereinafter the same applies in this paragraph) shall settle its accounts to calculate its domestic sales on the final day of the business year of said company submitting consolidated financial statements, etc.; provided, however, this shall not apply when the difference between the final day of business year of said company submitting consolidated financial statements, etc. and that of the Other Company, etc. does not exceed three months.

## (Notification of the Plan for a Share Acquisition)

Article 2-6 (1) A person who intends to give notification of a plan with respect to share acquisition pursuant to the provisions of Article 10, paragraph (2), of the Act shall submit to the Fair Trade Commission a written notice using Form No. 4 (or a written notice using Form No. 5 if the person intends to give notification of a plan with respect to share acquisition pursuant to paragraph (2) of said Article that is applied pursuant to paragraph (5) of said Article); provided, however, that when the ratio of the total number of voting rights
adding the voting rights from the shares of the share issuing company to be held by the share acquiring company after acquiring the shares of said share issuing company and the voting rights from the shares of said share issuing company held by companies, etc. other than said share acquiring company (which refers to the companies, etc. other than the share acquiring company prescribed by Article 10, paragraph (2) of the Act) to the number of voting rights held by all shareholders of said share issuing company exceeds the level specified by the Cabinet Order prescribed by Article 10, paragraph (2) of the Act as a result of a merger or a split, and when information on said share acquisition is stated in the plan with respect to a merger to be submitted to the Fair Trade Commission pursuant to the provisions of Article 15, paragraph (2) of the Act, in the plan with respect to a joint incorporation-type split to be submitted to the Fair Trade Commission pursuant to the provisions of Article 15-2, paragraph (2), of the Act or in the plan with respect to an absorption-type split to be submitted to the Fair Trade Commission pursuant to the provisions of Article 15-2, paragraph (3), of the Act, submission of the written notice on the plan with respect to said share acquisition may be replaced by filing of a notification of the plan with respect to the merger, the joint incorporation-type split or the absorption-type split.

(2) The written notice described in the preceding paragraph shall include the following documents as attachments:

(i) A copy of the contract with respect to the share acquisition or a document certifying the decision over the share acquisition

(ii) The business report, balance sheet, and profit and loss statement of the notifying company for the most recent business year

(iii) A copy of the record of resolution passed by the shareholders meeting, or record of consent from all members, with respect to the share acquisition, if any

(iv) The securities report prepared by the ultimate parent company of the group of combined companies to which the notifying company belongs (which refers to the securities report prescribed by Article 24, paragraph (1) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) and includes its equivalents in foreign countries; hereinafter the same applies in 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)) or any other document that is necessary and appropriate to show the assets and profit and loss situation of the group of combined companies to which the notifying company belongs

(Case that Prior Notification by Share Acquiring Company is Deemed Difficult)

Article 2-7 The cases provided for in the Rules of the Fair Trade Commission as
prescribed by the proviso of Article 10, paragraph (2) of the Act are the following:

(i) If the company intends to acquire shares issued as a result of split or consolidation of shares

(ii) If the company intends to acquire shares in an allotment of shares without contribution prescribed by Article 185 of the Companies Act

(iii) Where the company intends to acquire shares delivered as the consideration for acquisition upon occurrence of any of the specified events involving shares subject to call listed in Article 2, item (xix) of the Companies Act or to share options subject to call prescribed by Article 273, paragraph (1) of the same Act

(iv) If the company intends to become a limited liability partner in an investment limited partnership (said partner includes a member of an association similar to an investment limited partnership defined below, and said partnership includes organizations that were established under foreign laws and regulations and that are similar to the investment limited partnership (hereinafter referred to as "Association Similar to an Investment Limited Partnership" in this item)) that is not a subsidiary company of a company and to acquire the shares as partnership property (including the property of an Association Similar to an Investment Limited Partnership) (except when it is deemed that said limited liability partner substantially makes decisions over investments made by the unlimited liability partner(s) of said investment limited partnership)

(v) If the company intends to become a partner (excluding one delegated to manage a partnership business) in a partnership that is not a subsidiary company of a company and that was established by a partnership contract prescribed by Article 667, paragraph (1) of the Civil Code (Act No. 89 of 1896) whose purpose is operation of business to make investments into companies (including associations that were established under foreign laws and regulations of foreign countries and that are similar to such a partnership (hereinafter referred to as "Association Similar to a Partnership Under the Civil Code" in this item) and limited to ones that delegate management of their business to one or more partners (including members of an Association Similar to a Partnership Under the Civil Code; hereinafter the same applies in this item)) and to acquire the shares as partnership property (including property of an Association Similar to a Partnership Under the Civil Code) (except when it is deemed that said partner substantially makes decisions over investments made by the person(s) delegated to manage business of said partnership)

(vi) If the company is a settlor or beneficiary of shares under a money or securities trust and may exercise the relevant voting rights or may instruct
the trustee on the exercise of such voting rights and if the company has concluded a discretionary investment contract (which refers to the discretionary investment contract prescribed by Article 2, paragraph (8), item (xii)(b) of the Financial Instruments and Exchange Act and limited to a contract wherein one of the parties is fully entrusted with the discretion in making investment decisions prescribed in (b) of the same item) with a financial instruments business operator (which refers to the Financial Instruments Business Operator prescribed by Article 34 of the same Act; hereinafter the same applies in this item) to require the trustee to acquire shares of another company (except when it is deemed that said company substantially makes decisions over investments made by the financial instruments business operator, etc. as its counterparty to said discretionary investment contract)

(vii) If the company is a settlor or beneficiary of shares under a money or securities trust and may exercise the relevant voting rights or may instruct the trustee on the exercise of such voting rights and if the company has concluded a trust contract with the trustee wherein the trustee shall make investment decisions and make investments based on the decisions for the settlor or beneficiary (limited to a contract that does not specify the method of utilization of the trust property;) to require the trustee to acquire shares of another company (except when it is deemed that said company substantially makes decisions over investments made by the trustee as the counterparty to said trust contract)

(Exclusions from Voting Rights, etc. from a Money Trust Exercisable by a Share Acquiring Company as the Settlor)

Article 2-8 Voting rights provided for in the Rules of the Fair Trade Commission as prescribed by Article 10, paragraph (3) of the Act shall be voting rights from shares whose exercise is instructed by the company as a settlor company of an investment trust (which refers to the settlor company of an investment trust prescribed by Article 2, paragraph (11) of the Act on Investment Trust and Investment Corporations (Act No. 198 of 1951); hereinafter the same applies in this Article) pursuant to the provisions of Article 10 of the same Act and voting rights from shares whose exercise is instructed by the company as the equivalent of a settlor company of an investment trust pursuant to the provisions of foreign laws and regulations equivalent to the provisions of Article 10 of the same Act.

(Subsidiary Company and Parent Company)

Article 2-9 (1) The company, etc. prescribed in the Rules of the Fair Trade Commission that is referred to in Article 10, paragraph (6) of the Act is, when
the company prescribed in the same paragraph controls the decisions over financial and business policies of a company, etc., said company, etc..

(2) The company prescribed in the Rules of the Fair Trade Commission as prescribed by Article 10, paragraph (7) of the Act is, when a company controls the decisions over financial and business policies of the company, etc. prescribed in the same paragraph, said company.

(3) "Controls the decisions over financial and business policies" as prescribed in the preceding two paragraphs means the cases listed below (excluding cases in which it is deemed apparent that the company does not control financial and business policies of another company, etc. in view of the financial or business relationship). In this case, when the provisions of this paragraph are applied to when another company, etc. is a partnership established by a partnership contract prescribed by Article 667, paragraph (1) of the Civil Code, an investment limited partnership, a limited liability partnership, or an organization similar to specified partnerships, the term "total number of voting rights" herein shall be deemed to be replaced by "whole of the authority to decide execution of business"; the term "voting rights held by" shall be deemed to be replaced by "authority to decide execution of business held by"; the term "the ratio of the number of ... exceeds 50 percent" shall be deemed to be replaced by "the ratio of ... exceeds 50 percent"; the term "the ratio of the number ... exceeds 40 percent" shall be deemed to be replaced by "the ratio ... exceeds 40 percent"; the term "the number of voting rights held by the company itself, etc." shall be deemed to be replaced by "authority to decide execution of business held by the company itself, etc."; the term "the total number of voting rights" shall be deemed to be replaced by "the total of the authority to decide execution of business"; and the term "its voting rights" shall be deemed to be replaced by "its authority to decide execution of business".

(i) If the ratio of the number of voting rights held by the company itself (including its subsidiary companies; the same applies in items (ii) and (iii)) for its own account to the total number of voting rights of another company, etc. (which refers to companies listed below and excludes ones with which effective domination-subordination relationship is deemed not to exist; the same applies in items (ii) and (iii)) exceeds 50 percent:

(a) Company, etc. against which an order of commencement of rehabilitation proceedings has been made pursuant to the provisions of the Civil Rehabilitation Act (Act No. 225 of 1999)

(b) Stock company against which an order of commencement of corporate reorganization proceedings has been made pursuant to the provisions of Corporate Reorganization Act (Act No. 154 of 2002)

(c) Company, etc. against which an order of commencement of bankruptcy proceedings has been made pursuant to the provisions of Bankruptcy Act
(Act No. 75 of 2004)

(d) Any other company, etc. that is equivalent to those listed in (a) to (c) above

(ii) If the ratio of the number of voting rights held by the company itself for its own account to the total number of voting rights of another company, etc. (excluding cases listed in the preceding item) exceeds 40 percent and if any one of the following requirements is met:

(a) That the ratio of the number of voting rights held by the company itself, etc. (which refers to the total number of voting rights listed below; the same applies in the following item) to the total number of voting rights of another company, etc. exceeds 50 percent

1. Voting rights held by the company itself for its own account

2. Voting rights held by a person who is deemed to exercise its voting rights based on the same intention as that of the company itself due to its close relationship with the company in terms of contribution, personnel affairs, fund, technology, trade, etc.

3. Voting rights held by a person who has agreed to exercise its voting rights based on the same intention as that of the company itself

(b) That the ratio of the number of the following persons (limited to those who are capable of influencing decisions of financial and business policies of another company, etc.) to the total number of members of the board of directors or any other equivalent organization of said other company, etc. exceeds 50 percent

1. Officers of the company

2. Officers of the company who execute its business

3. Employees of the company

4. Persons who used to fall under 1, 2 or 3 above

(c) That there exists a contract, etc. under which the company controls decisions over important financial and business policies of another company, etc.

(d) That the ratio of the amount financed by the company (said finance includes guarantee of obligation and provisions of security, and said amount includes the amount financed by a person who has a close relationship with the company in terms of contribution, personnel affairs, fund, technology, trade, etc.; the same applies in the following item) to the total amount of funds procured by another company, etc. (limited to the amount recorded as liabilities in the balance sheet; the same applies in the following item) exceeds 50 percent

(e) That there exists any other fact from which it is assumed that the company controls decisions over financial and business policies of another company, etc.