applicant or the offer for sale of the structure notes has the characteristics or structure in compliance with the rules or conditions for approval under this Notification but certain facts lead to the
guidelines of practice that is proper and in compliance with this Notification, with which conformity to be deemed as compliance with the relevant regulations under this Notification; 3 (3) to allow the SEC
) certifying that if the auditor of such audit firm is granted an approval from the SEC Office, the audit firm shall monitor and improve the audit quality control system in compliance with the standards
the purpose of compliance with this Notification, the SEC Office is empowered as follows: (1) issuing detailed Notifications under the scope of this Notification in order that any intermediary would
following condition: (1) a beneficiary of the trust is a unitholder thereof; (2) the payment for the units shall be made in cash or cash equivalent; (3) a classification of the units may be made in compliance
guideline for the benefit of compliance with requirements under this Notification. In case of having complied with such guideline, it shall be deemed that the intermediary has already complied with the
of compliance with requirements under this Notification. In case of having complied with such guideline, it shall be deemed that the intermediary has already complied with the requirements under this
; (b) financial performance of the real estate compared with the guaranteed rental income; (c) compliance with the income guarantee agreement in the previous year, 6 provided that in the case where
(Japan’s Stewardship Code). 12. The Investment Association, 2015. Adherence to the FRC’s Stewardship Code. 13. The United Nations, 2006. The Principles for Responsible Investment (PRI). 14. UNEP FI and the