Incorporation Expenses Article 5 Those prescribed by Order of the Ministry of Justice as established in Article 28, item (iv) of the Act are as follows:一 定款に係る印紙税(i) stamp tax pertaining to Articles of Incorporation;二 設立時発行株式と引換えにする金銭の払込みの取扱いをした銀行等に支払うべき手数料及び報酬(ii) fees and compensation to be paid to the Bank, etc. that handled the payment of the money to be paid in exchange for the Shares Issued at Incorporation;三 法第三十三条第三項の規定により決定された検査役の報酬(iii) compensation for inspectors that is determined pursuant to the provisions of Article 33, paragraph (3) of the Act;四 株式会社の設立の登記の登録免許税(iv) registration and license tax for the registration of the incorporation of a stock company.