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第六十七条   法第三百八条第一項に規定する法務省令で定める株主は、株式会社（当該株式会社の子会社を含む。）が、当該株式会社の株主である会社等の議決権（同項その他これに準ずる法以外の法令（外国の法令を含む。）の規定により行使することができないとされる議決権を含み、役員等（会計監査人を除く。）の選任及び定款の変更に関する議案（これらの議案に相当するものを含む。）の全部につき株主総会（これに相当するものを含む。）において議決権を行使することができない株式（これに相当するものを含む。）に係る議決権を除く。以下この条において「相互保有対象議決権」という。）の総数の四分の一以上を有する場合における当該株主であるもの（当該株主であるもの以外の者が当該株式会社の株主総会の議案につき議決権を行使することができない場合（当該議案を決議する場合に限る。）における当該株主を除く。）とする。

Relationships That May Allow Substantial Control
Article 67   The shareholder prescribed in Ministry of Justice Order as established in Article 308, paragraph (1) of the Act is deemed to be an entity that is the shareholder in the event that a stock company (including a Subsidiary Company of the stock company) holds one quarter or more of the total voting rights (including voting rights which cannot be exercised pursuant to the provisions of laws and regulations (including the laws and regulations of foreign countries) other than the same paragraph or equivalent Acts, but excluding voting rights in relation to shares (including items equivalent thereto) for which a voting right cannot be exercised at a Shareholder Meeting (including items equivalent thereto) for all proposals regarding appointment of Officers, etc. (excluding Financial Auditor(s)) and changes to the articles of incorporation; hereinafter referred to as "Voting Rights Subject to Cross-Holding Restrictions" in this Article) in the shareholder's Company, etc. (excluding if an entity other than the shareholder cannot exercise a voting right for a proposal (limited to cases where the proposal is resolved) for the Shareholder Meeting of the stock company). 一   特定基準日後に当該株式会社又はその子会社が株式交換、株式移転その他の行為により相互保有対象議決権の全部を取得した場合 当該行為の効力が生じた日 (i)   if subsequent to the specified record date all of the Voting Rights Subject to Cross-Holding Restriction are acquired through a Share Exchange, a Share Transfer, or some other act performed by the stock company or any of its Subsidiary Companies: The date on which the act becomes effective; 二   対象議決権数の増加又は減少が生じた場合（前号に掲げる場合を除く。）において、当該増加又は減少により第一項の株主であるものが有する当該株式会社の株式につき議決権を行使できることとなること又は議決権を行使できないこととなることを特定基準日から当該株主総会についての法第二百九十八条第一項各号に掲げる事項の全部を決定した日（株式会社が当該日後の日を定めた場合にあっては、その日）までの間に当該株式会社が知ったとき 当該株式会社が知った日 (ii)   if the Number of Subject Voting Rights increases or decreases (excluding the case listed in the preceding item), and the stock company becomes aware during the interval from the specified record date to the date on which all of the particulars listed in the items of Article 298, paragraph (1) of the Act with respect to the Shareholder Meeting are decided (if the stock company prescribes a date subsequent thereto, to the prescribed date) that the voting rights attached to the stock company shares owned by a person who is the shareholder of paragraph (1) can be exercised or cannot be exercised as a result of the increase or decrease: The date on which the stock company became aware of the fact.

前項の場合には、株式会社及びその子会社の有する相互保有対象議決権の数並びに相互保有対象議決権の総数（以下この条において「対象議決権数」という。）は、当該株式会社の株主総会の日における対象議決権数とする。

In the case of the preceding paragraph, the numbers of Voting Rights Subject to Cross-Holding Restriction owned by a stock company or any of its Subsidiary Companies as well as the total number of Voting Rights Subject to Cross-Holding Restriction (hereinafter referred to as "Number of Subject Voting Rights" in this Article) are the Number of Subject Voting Rights on the day of the Shareholder Meeting of the stock company. 一   特定基準日後に当該株式会社又はその子会社が株式交換、株式移転その他の行為により相互保有対象議決権の全部を取得した場合 当該行為の効力が生じた日 (i)   if subsequent to the specified record date all of the Voting Rights Subject to Cross-Holding Restriction are acquired through a Share Exchange, a Share Transfer, or some other act performed by the stock company or any of its Subsidiary Companies: The date on which the act becomes effective; 二   対象議決権数の増加又は減少が生じた場合（前号に掲げる場合を除く。）において、当該増加又は減少により第一項の株主であるものが有する当該株式会社の株式につき議決権を行使できることとなること又は議決権を行使できないこととなることを特定基準日から当該株主総会についての法第二百九十八条第一項各号に掲げる事項の全部を決定した日（株式会社が当該日後の日を定めた場合にあっては、その日）までの間に当該株式会社が知ったとき 当該株式会社が知った日 (ii)   if the Number of Subject Voting Rights increases or decreases (excluding the case listed in the preceding item), and the stock company becomes aware during the interval from the specified record date to the date on which all of the particulars listed in the items of Article 298, paragraph (1) of the Act with respect to the Shareholder Meeting are decided (if the stock company prescribes a date subsequent thereto, to the prescribed date) that the voting rights attached to the stock company shares owned by a person who is the shareholder of paragraph (1) can be exercised or cannot be exercised as a result of the increase or decrease: The date on which the stock company became aware of the fact.

前項の規定にかかわらず、特定基準日（当該株主総会において議決権を行使することができる者を定めるための法第百二十四条第一項に規定する基準日をいう。以下この条において同じ。）を定めた場合には、対象議決権数は、当該特定基準日における対象議決権数とする。 ただし、次の各号に掲げる場合には、当該各号に定める日における対象議決権数とする。

Notwithstanding the provisions of the preceding paragraph, if a specified record date (meaning the record date established in Article 124, paragraph (1) of the Act for prescribing the persons who can exercise voting rights at the Shareholder Meeting; hereinafter the same applies in this Article) is prescribed, the Number of Subject Voting Rights is the number on the specified record date; provided, however, that in the cases listed in as follows items, the Number of Subject Voting Rights is that on the date established therein: 一   特定基準日後に当該株式会社又はその子会社が株式交換、株式移転その他の行為により相互保有対象議決権の全部を取得した場合 当該行為の効力が生じた日 (i)   if subsequent to the specified record date all of the Voting Rights Subject to Cross-Holding Restriction are acquired through a Share Exchange, a Share Transfer, or some other act performed by the stock company or any of its Subsidiary Companies: The date on which the act becomes effective; 二   対象議決権数の増加又は減少が生じた場合（前号に掲げる場合を除く。）において、当該増加又は減少により第一項の株主であるものが有する当該株式会社の株式につき議決権を行使できることとなること又は議決権を行使できないこととなることを特定基準日から当該株主総会についての法第二百九十八条第一項各号に掲げる事項の全部を決定した日（株式会社が当該日後の日を定めた場合にあっては、その日）までの間に当該株式会社が知ったとき 当該株式会社が知った日 (ii)   if the Number of Subject Voting Rights increases or decreases (excluding the case listed in the preceding item), and the stock company becomes aware during the interval from the specified record date to the date on which all of the particulars listed in the items of Article 298, paragraph (1) of the Act with respect to the Shareholder Meeting are decided (if the stock company prescribes a date subsequent thereto, to the prescribed date) that the voting rights attached to the stock company shares owned by a person who is the shareholder of paragraph (1) can be exercised or cannot be exercised as a result of the increase or decrease: The date on which the stock company became aware of the fact.

前項第二号の規定にかかわらず、当該株式会社は、当該株主総会についての法第二百九十八条第一項各号に掲げる事項の全部を決定した日（株式会社が当該日後の日を定めた場合にあっては、その日）から当該株主総会の日までの間に生じた事項（当該株式会社が前項第二号の増加又は減少の事実を知ったことを含む。）を勘案して、対象議決権数を算定することができる。

Notwithstanding the provisions of item (ii) of the preceding paragraph, the stock company may calculate the Number of Subject Voting Rights, taking into consideration matters (including the fact that the stock company was aware of the increase or decrease set forth in item (ii) of the preceding paragraph) occurring in the interval from the date on which all of the matters listed in the items of Article 298, paragraph (1) of the Act with respect to the Shareholder Meeting are decided (if the stock company prescribes a date subsequent thereto, from the prescribed date) to the date of the Shareholder Meeting. 一   特定基準日後に当該株式会社又はその子会社が株式交換、株式移転その他の行為により相互保有対象議決権の全部を取得した場合 当該行為の効力が生じた日 (i)   if subsequent to the specified record date all of the Voting Rights Subject to Cross-Holding Restriction are acquired through a Share Exchange, a Share Transfer, or some other act performed by the stock company or any of its Subsidiary Companies: The date on which the act becomes effective; 二   対象議決権数の増加又は減少が生じた場合（前号に掲げる場合を除く。）において、当該増加又は減少により第一項の株主であるものが有する当該株式会社の株式につき議決権を行使できることとなること又は議決権を行使できないこととなることを特定基準日から当該株主総会についての法第二百九十八条第一項各号に掲げる事項の全部を決定した日（株式会社が当該日後の日を定めた場合にあっては、その日）までの間に当該株式会社が知ったとき 当該株式会社が知った日 (ii)   if the Number of Subject Voting Rights increases or decreases (excluding the case listed in the preceding item), and the stock company becomes aware during the interval from the specified record date to the date on which all of the particulars listed in the items of Article 298, paragraph (1) of the Act with respect to the Shareholder Meeting are decided (if the stock company prescribes a date subsequent thereto, to the prescribed date) that the voting rights attached to the stock company shares owned by a person who is the shareholder of paragraph (1) can be exercised or cannot be exercised as a result of the increase or decrease: The date on which the stock company became aware of the fact.