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                                                                     Exhibit 4.2


                                 (Translation)


                          SHARE HANDLING REGULATIONS

CHAPTER I      GENERAL PROVISIONS

Article 1  (Purpose)

     These Regulations provide denominations of share certificates and handling
     and fees concerning shares and fractional shares of the Company pursuant to
     Article 9 of the Articles of Incorporation; provided, however, that the
     handling with respect to the beneficial shareholders shall be governed by
     the provisions prescribed by Japan Securities Depository Center
     (hereinafter referred to as the "JASDEC") in addition to these Regulations.


Article 2  (Transfer Agent)

     The transfer agent of the Company and its handling office, handling place
     and liaison offices shall be as follows:

     (1)   Transfer Agent:  The UFJ Trust and Banking Co., Limited
                            4-3, Marunouchi 1-chome, Chiyoda-ku, Tokyo
     (2)   Handling Office: The UFJ Trust and Banking Co., Limited
                            Stock Transfer Agency Division
                            4-3 Marunouchi 1-chome, Chiyoda-ku, Tokyo
     (3)   Handling Place:  The UFJ Trust and Banking Co., Limited
                            Stock Transfer Agency Division
                            10-11 Minamisuna 7-chome, Koto-ku, Tokyo
     (4)   Liaison Offices: Each and every branch office in Japan of The UFJ
                            Trust and Banking Co., Limited

Article 3  (Denominations of Share Certificates)

     All the share certificates to be issued by the Company shall be in two (2)
     denominations of five hundred (500) and five thousand (5,000).

Article 4  (Procedures of Application, Notice or Request, etc.)

     Application, notice or request, etc. with respect to the matters relating
     to the shares of the Company shall be brought to the transfer agent.

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Article 5   (Form of Application, Notice or Request)

     1.     Application, notice or request under the preceding Article shall be
            made in such form prescribed by the Company which shall bear the
            seal impression notified pursuant to Article 14.
     2.     When any application, notice or request hereunder is made by a
            proxy, such proxy shall submit a power of attorney and when it
            requires approval by a guardian or an assistant, a document
            evidencing such approval shall be submitted.

CHAPTER II     REGISTRATION OF TRANSFER

Article 6   (Registration of Transfer)

     1.     In order to apply for registration of transfer of shares, a written
            application shall be submitted together with the share certificates
            concerned to the transfer agent.
     2.     In order to apply for registration of transfer of shares obtained
            due to any cause other than an assignment, a document evidencing
            such transfer shall be submitted upon request by the Company.
     3.     When it is possible to consolidate fractional unit shares submitted
            for registration of stock transfer into a full unit, such
            consolidation shall take place unless otherwise directed by the
            person applying for such registration of stock transfer.

Article 7   (Registration of Transfer of Shares Where Special Procedures are
            Required by Laws and Ordinances)

     In order to apply for registration of transfer of shares which requires
     special procedures under laws and ordinances, a written application shall
     be submitted together with the share certificates concerned as well as a
     document evidencing completion of such special procedures.

CHAPTER III    REGISTER OF BENEFICIAL SHAREHOLDERS

Article 8   (Entry into Register of Beneficial Shareholders)

     The entry into the register of beneficial shareholders shall be made
     pursuant to the notice regarding the beneficial shareholders given by the
     JASDEC and the beneficial shareholders' card prescribed by the JASDEC.

Article 9   (Collective Names of Shareholders)

     If a shareholder entered in the register of shareholders is determined to
   be the same

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     person as a beneficial shareholder entered in the register of beneficial
     shareholders, the number of shares in the register of shareholders and that
     in the register of beneficial shareholders shall be aggregated.

CHAPTER IV     PLEDGE AND TRUST PROPERTY

Article 10  (Registration or Cancellation of Pledge)

     In order to request for registration, alteration or cancellation of pledge
     with respect to shares, a written request jointly signed by the pledger and
     the pledgee shall be submitted together with the share certificates
     concerned.

Article 11  (Indication or Cancellation of Trust Property)

     In order to request for indication or cancellation of trust property with
     respect to shares, the trustor or the trustee shall submit a written
     application together with the share certificates concerned. Request for
     cancellation may also be made by a beneficiary.

CHAPTER V      NON-POSSESSION OF SHARE CERTIFICATES

Article 12  (Request for Non-Possession of Share Certificates)

     When a shareholder requests non-possession of share certificates, a written
     application shall be submitted together with the share certificates
     concerned; provided, however, that submission thereof shall not be required
     if no share certificate has been issued.

Article 13  (Request for Issuance of Share Certificates Placed in Non-Possession
            Status)

     When a shareholder who previously requested non-possession of share
     certificates subsequently requests for issuance or restitution of the share
     certificates, a written application shall be submitted; provided, however,
     that if the Company determined to treat the share certificates applied for
     non-possession status under non-issuable status, the shareholder cannot
     request for issuance of certificates of shares less than one unit.

CHAPTER VI     NOTIFICATION

Article 14  (Notification of Address, Name and Seal Impression by Shareholders,
            Beneficial Shareholders, etc.)

     1.     Shareholders, beneficial shareholders and registered pledgees or
            their legal representatives shall notify their addresses, names and
            seal impressions; provided, however, that foreign individuals may
            substitute their signature for seal impressions.

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     2.     Any change in the matters notified under the preceding paragraph
            shall be reported.

Article 15  (Notification by Shareholders, etc. Residing Abroad)

     1.     Shareholders, beneficial shareholders and registered pledgees or
            their legal representatives residing abroad shall, in addition to
            the procedures provided in the preceding Article, appoint their
            standing proxies or determine their mailing addresses to receive
            notice in Japan and notify the same.
     2.     The provisions of the preceding Article shall apply mutatis mutandis
            to standing proxies.

Article 16  (Representative of Juridical Person)

     1.     In case a shareholder or beneficial shareholder is a juridical
            person, one (1) representative shall be notified to the Company.
     2.     In case the representative is changed, a written notice shall be
            submitted together with a certified extract copy of the commercial
            register.
     3.     The provision of paragraph 1 shall apply mutatis mutandis to a
            shareholder or beneficial shareholder who is an organization without
            capacity to enjoy rights. The same shall apply when the
            representative is changed.

Article 17  (Representative of Joint Shareholders)

     Shareholders or beneficial shareholders who jointly own shares shall
     appoint one (1) representative among themselves and notify the same to the
     Company in a form jointly signed by all the joint shareholders. The same
     shall apply when the representative is changed.

Article 18  (Change of Family Name, Given Name or Trade Name, etc.)

     In case of changes in the indications in the register of shareholders,
     register of beneficial shareholders or share certificates for any of the
     following reasons, a written application shall be submitted together with
     the share certificates concerned as well as a document evidencing such
     change; provided, however, that submission of share certificates shall not
     be required if the share certificates have not been issued.

     (1)    Change of family name or given name;
     (2)    Appointment, change or dismissal of a person in parental authority,
            a guardian or any other legal representative;
     (3)    Change of trade name or corporate name; or
     (4)    Change in the organization of juridical person.

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Article 19  (Method of Notification by Beneficial Shareholders)

   In case a beneficial shareholder makes any notification provided for in this
   Chapter, such notification shall be given through a participant of the JASDEC
   (hereinafter referred to as the "Participant") except for notification of
   change of the registered seal impression.

CHAPTER VII    REISSUE OF SHARE CERTIFICATES

Article 20  (Reissue due to Subdivision or Consolidation)

   In order to request for issuance of new share certificates due to subdivision
   or consolidation of share certificates, a written application shall be
   submitted together with the share certificates concerned.

Article 21  (Reissue due to Loss)

   In order to request for reissue of new share certificates due to loss of
   share certificates, a written application shall be submitted together with a
   certified transcript or certified extract copy of the judgment of
   nullification thereof.

Article 22  (Reissue due to Mutilation or Destruction)

   In order to request for reissue of new share certificates due to mutilation
   or destruction of share certificates, a written application shall be
   submitted together with the share certificates concerned; provided, however,
   that the provision of the preceding Article shall apply when it is difficult
   to identify such share certificates.

CHAPTER VIII   PURCHASE OF SHARES LESS THAN ONE UNIT

Article 23  (Request for Purchase of Shares less than One Unit)

   1.       In order to request for purchase of fractional unit shares, a
            written application shall be submitted.
   2.       When a beneficial shareholder makes the above request, a written
            application shall be submitted through the Participant and the
            JASDEC.

Article 24  (Determination of Purchase Price)

   The purchase price of fractional unit shares shall be an amount equal to the
   sales price per share of the Company quoted by the Tokyo Stock Exchange on
   the day on which the application of request for purchase is delivered to the
   handling office or any of the liaison offices of the transfer agent set out
   in Article 2 (or, if the sales price is not available on such day or if such
   day is not an operating day of the Tokyo Stock

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     Exchange, then the first sales price available thereafter.), multiplied by
     the number of shares requested for purchase.

Article 25  (Payment of Purchase Price)

     1.     The Company shall pay the purchase price calculated pursuant to the
            preceding Article to the requesting person within four (4) business
            days starting from the day on which the purchase price is determined
            or the request for purchase reaches the handling office set out in
            Article 2, whichever is the later; provided, however, that in the
            event that the request is delivered to any liaison office set out in
            Article 2, the Company shall pay the purchase price within seven (7)
            business days starting from the day on which the purchase price is
            determined or the request for purchase reaches the liaison office,
            whichever is the later.
     2.     Notwithstanding the preceding paragraph, if purchase price reflects
            the right to receive dividends (including interim dividends), stock
            split or the right to subscribe for new shares, the payment shall be
            made not later than the record date or the allotment date, and if
            purchase price does not reflect the right to receive dividends
            (including interim dividends), stock split or the right to subscribe
            for new shares, the payment shall be made on or later than the day
            immediately following the record date or the allotment date

CHAPTER IX     HANDLING FEE

Article 26  (Handling Fee)

     The handling fees receivable by the Company in relation to the handling of
     shares shall be as follows:

     The handling fees in case of purchase by the Company of fractional unit
     shares under Article 23 are free.

SUPPLEMENTARY PROVISIONS

1.   Amendment to these Regulations shall be made by resolution of the Board of
     Directors.
2.   These Regulations shall become effective as of October 25, 2001.

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