一the spouse of the director;

二a relative of the director within the third degree of kinship;

三a person who has not filed a notification of marriage with the director but who is in circumstances equivalent to a de facto marital relationship with the director;

四an employee of the director;

五a person other than those set out in the preceding items who maintains their livelihood by means of monies or other assets received from the director; and

六the spouse of, or a relative within the third degree of kinship of, any of the persons set out in the preceding three items, whose living expenses are paid from the same resources as those of that person.

一the name, the location of the principal office and the corporate number of the corporation that submits the written application prescribed in Article 74, paragraph (1) of the Order;

二the names of the representative of the corporation referred to in the preceding item and of the person responsible for the retirement allowance mutual aid business conducted by that corporation;

三the date on which the corporation intends to commence the retirement allowance mutual aid business referred to in the preceding item;

四the number of employers expected, at the time of submitting the written application set forth in item (i), to participate in the retirement allowance mutual aid business set forth in item (ii), and the number of the employees employed by them who are expected to become insured persons as prescribed in Article 73, paragraph (1), item (ii) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order;

五if the corporation set forth in item (i) is a general incorporated association or a general incorporated foundation, particulars clarifying that it falls under the requirements set forth in Article 73, paragraph (2), item (v) of the Order;

六if the written application set forth in item (i) is submitted again after the approval of a specified retirement allowance mutual aid organization was revoked pursuant to Article 75, paragraph (1) (Revocation, etc. of Approval of Specified Retirement Allowance Mutual Aid Organizations) of the Order, the date on which notice of the revocation was received;

七if the written application set forth in item (i) is submitted again after the written notification prescribed in Article 75, paragraph (3) of the Order was submitted, the date prescribed in that paragraph;

八any other matters for reference.

一the particulars set forth in items (i) and (ii) of the preceding paragraph;

二a statement to the effect that the corporation wishes to change the retirement allowance mutual aid rules prescribed in Article 74, paragraph (1) of the Order, and the content of the change (where that content relates to the requirements set forth in Article 73, paragraph (1), item (vii) of the Order, the content concerning the particulars set forth in (a) through (c) of that item);

三the circumstances under which the change in the preceding item is to be made and the date on which it is to be made;

四if the corporation submitting the written application prescribed in Article 74, paragraph (1) of the Order as applied mutatis mutandis pursuant to paragraph (6) of that Article is a general incorporated association or a general incorporated foundation, particulars clarifying that it falls under the requirements set forth in Article 73, paragraph (2), items (iv) and (v) of the Order;

五any other matters for reference.

一the pension benefit, etc. reserve prescribed in Article 165, paragraph (5) (Transfer of Rights and Obligations and Pension Benefit, etc. Reserves from Federations to Funds) of the Employees' Pension Insurance Act prior to the amendment by Article 1 (Partial Amendment of the Employees' Pension Insurance Act) of the Act Partially Amending the Employees' Pension Insurance Act, etc. for Ensuring the Soundness and Reliability of the Public Pension System (Act No. 63 of 2013; referred to as the "2013 Employees' Pension, etc. Amendment Act" in the following item) (hereinafter referred to as the "former Employees' Pension Insurance Act" in this item and item (iii)) that was transferred, before April 1, 2014, from the federation prescribed in Article 149, paragraph (1) (Federations) of the former Employees' Pension Insurance Act pursuant to Article 165-2, paragraph (2) (Transfer of Pension Benefit, etc. Reserves from Federations to Defined-Benefit Corporate Pensions) of the former Employees' Pension Insurance Act;

二the reserve prescribed in Article 110-2, paragraph (4) of the Defined-Benefit Corporate Pension Act prior to the amendment by Article 2 (Partial Amendment of the Defined-Benefit Corporate Pension Act) of the 2013 Employees' Pension, etc. Amendment Act (hereinafter referred to as the "former Defined-Benefit Corporate Pension Act" in this Article), the rights and obligations of which were succeeded to, before April 1, 2014, from the former employees' pension fund prescribed in Article 3, item (x) (Definitions) of the Supplementary Provisions of the 2013 Employees' Pension, etc. Amendment Act (referred to as the "former employees' pension fund" in the following item and item (iv)) pursuant to Article 110-2, paragraph (3) (Transfer to Defined-Benefit Corporate Pensions of Rights and Obligations Concerning the Payment of Benefits Related to Business Offices Establishing Employees' Pension Funds) of the former Defined-Benefit Corporate Pension Act;

三the pension benefit, etc. reserve prescribed in Article 130-2, paragraph (2) (Contracts Concerning Costs Required for Benefits in the Form of Pensions and Benefits in the Form of Lump Sums) of the former Employees' Pension Insurance Act, the rights and obligations of which were succeeded to, before April 1, 2014, from the former employees' pension fund pursuant to Article 111, paragraph (2) (Transition from Employees' Pension Fund to Contract-Type Corporate Pension) or Article 112, paragraph (4) (Transition from Employees' Pension Fund to Fund) of the former Defined-Benefit Corporate Pension Act;

四the amount equivalent to lump-sum withdrawal payment prescribed in Article 115-3, paragraph (1) of the former Defined-Benefit Corporate Pension Act that was transferred from the former employees' pension fund, before April 1, 2014, pursuant to paragraph (2) (Transfer of Amount Equivalent to Lump-Sum Withdrawal Payment from Employees' Pension Fund to Defined-Benefit Corporate Pension) of that Article.

一restricted shares prescribed in that paragraph (hereinafter referred to as "restricted shares" in this paragraph) of the merging corporation pertaining to a merger that are delivered through the merger to a person holding specified restricted shares (meaning specified restricted shares prescribed in Article 84, paragraph (1) of the Order; the same applies in the following item) of the merged corporation pertaining to the merger, or restricted shares of that corporation in a case where, immediately before the merger, there is, between the merging corporation pertaining to the merger and a corporation other than that merging corporation, a full controlling interest held by that corporation (meaning a full controlling interest prescribed in Article 2, item (xii)-7-6 (Definitions) of the Corporation Tax Act; the same applies in the following item);

二restricted shares of the succeeding corporation in a company split pertaining to a split-type company split that are delivered through the split-type company split to a person holding specified restricted shares of the splitting corporation pertaining to the split-type company split, or restricted shares of a corporation in a case where, immediately before the split-type company split, there is, between the succeeding corporation in a company split pertaining to the split-type company split and a corporation other than that succeeding corporation, a full controlling interest held by that corporation.

一the amount of the government subsidies and their equivalent prescribed in Article 42, paragraph (1) of the Act that have been granted, and the purpose of the grant;

二details of the Fixed Assets to which the provisions of Article 42, paragraph (1) of the Act have been applied;

三in the case where a Fixed Asset prescribed in Article 42, paragraph (2) of the Act has been acquired, the reason for the acquisition and the value of that asset;

四any other matters for reference.

一the amount of the government subsidies and their equivalent prescribed in Article 43, paragraph (1) of the Act that have been granted, the purpose of the grant, and the conditions of the grant;

二the scheduled date of acquisition or scheduled date of improvement of a Fixed Asset prescribed in Article 43, paragraph (1) of the Act that is to be acquired or improved using the government subsidies and their equivalent referred to in the preceding item, and the estimated amount required for the acquisition and its breakdown;

三any other matters for reference.

一the date on which the debt forgiveness referred to in Article 44-2, paragraph (1) of the Act was received;

二the value of the economic benefit received through the forgiveness of the debt referred to in Article 44-2, paragraph (1) of the Act;

三details of the circumstances in which it is extremely difficult to repay the debt owing to loss of financial resources;

四any other matters for reference.