Japanese
(Provisional Translation)
March 13, 2020
Financial Services Agency
（Japanese version: published February 10, 2020)

Notice regarding the deadline for submission of annual securities and other reports in connection with the COVID-19 (Novel Coronavirus) infection

The following is a notification regarding the deadline for submission of annual securities and other reports in connection with the COVID-19 infection. If you have any questions, please do not hesitate to contact your local Finance Bureau or its branch office.
　

○Regarding the disclosure of the documents based on the Financial Instruments and Exchange Act (annual securities report, internal control report, quarterly securities report, semi-annual securities report), if they cannot be submitted by the deadline due to unavoidable reasons triggered by the impact of the COVID-19 infection, such as making it impossible to continue the auditing of Chinese subsidiaries, you may receive an extension to the submission deadline according to the approval of the head of your local Finance Bureau or its branch office, so feel free to contact your local Finance Bureau or its branch office.
Note: Annual securities report and
 Internal controls report： Within three months following the end of the fiscal year
 Quarterly securities report： Within 45 days following the end of the quarterly accounting period
 Semi-annual securities report： Within three months following the end of the interim accounting period

○Also, regarding extraordinary reports, if a company cannot generate an extraordinary report by itself due to the impact of the COVID-19 infection, after the circumstances causing the delay end, the company shall submit the report as soon as possible, and the report shall be deemed to have been submitted without delay.

○In addition to those mentioned herein, if you are facing any obstacles, difficulties, or other issues produced by the COVID-19 infection, please do not hesitate to contact the Finance Bureau or branch office in your jurisdiction.