（2） Short Position means selling with incomplete settlement.〔【出典】日本法令外国語訳データベースシステム 〕

（3） Long Position means buying with incomplete settlement.〔【出典】日本法令外国語訳データベースシステム 〕

（1） In cases where a Membership Company dissolves on the grounds listed in items （i） through （iii） of the preceding article, the Membership Company may continue in existence by the consent of some or all partners until the completion of the liquidation under the provisions of the following Chapter.〔【出典】日本法令外国語訳データベースシステム 〕

（1） The liquidator shall preserve financial books of the Partnership in liquidation and material documents regarding the Partnership's business and liquidation （in this Article, the "Financial Books"） for ten （10） years from the registration of the conclusion of liquidation in the district in which the principal office of the Partnership in liquidation is located.〔【出典】日本法令外国語訳データベースシステム 〕

（1） A Liquidator （or, for a Company with Board of Liquidators, the liquidators listed in each item of paragraph （7） of Article 489） must retain the books of the Liquidating Stock Company as well as any material data regarding the business and liquidation of the same （hereinafter in this article referred to as "Accounting Materials"） for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the Liquidating Stock Company.〔【出典】日本法令外国語訳データベースシステム 〕

（1） Except for cases of merger and bankruptcy, the residual assets of the dissolved juridical person for offenders rehabilitation shall, when the completion of liquidation has been notified to the Minister of Justice, belong to the person designated by the articles of incorporation as such.〔【出典】日本法令外国語訳データベースシステム 〕

（2） In the case referred to in the preceding paragraph, said person or that person's Successor （excluding a Successor who is a member or Trading Participant） shall be deemed to be a member or Trading Participant within the scope of the purpose to complete the settlement of said transactions.〔【出典】日本法令外国語訳データベースシステム 〕

（2） Notwithstanding the provisions of the preceding paragraph, in cases where a person who retains the Accounting Materials has been prescribed by the articles of incorporation or by a majority of the partners, that person must retain the Accounting Materials for a period of ten years from the time of registration of the completion of the liquidation at the location of head office of the Liquidating Membership Company.〔【出典】日本法令外国語訳データベースシステム 〕

（2） Notwithstanding the preceding paragraph, if a person who is to preserve the Financial Books is provided for in the Written Partnership Agreement or by a majority of all partners, such person shall preserve the Financial Books for ten （10） years from the registration of the conclusion of liquidation in the district in which the principal office of the Partnership in liquidation is located.〔【出典】日本法令外国語訳データベースシステム 〕

（2） When a Financial Instruments Exchange has another Member, etc. complete the transactions prescribed in the preceding paragraph under the provisions of said paragraph, it shall be deemed that a contract of mandate has been established between the former Member, etc. or its general successor, and said other Member, etc.〔【出典】日本法令外国語訳データベースシステム 〕

（2） A person who had been said Futures Commission Merchant in the cases set forth in the respective items of the preceding paragraph shall be deemed to be a Futures Commission Merchant within the scope of the purpose to complete Transactions on a Commodity Market based on a customer's account.〔【出典】日本法令外国語訳データベースシステム 〕

（2） A Legal Professional Corporation against which disciplinary procedures have been initiated shall not, even if it no longer has a law office within the district of the bar association to which it belongs due to relocation or closing, withdraw from that bar association until such procedures have been concluded.〔【出典】日本法令外国語訳データベースシステム 〕

（2） Upon completion of liquidation, the liquidator shall, upon registration of the completion of liquidation, promptly give notification thereof to the bar association to which the Legal Professional Corporation belonged and to the Japan Federation of Bar Associations, together with a certified copy of the registration.〔【出典】日本法令外国語訳データベースシステム 〕

（2） The liquidator shall preserve the General Inventories for a period from the time at which the liquidator prepares the General Inventories to the time at which the conclusion of liquidation is registered in the district in which the principal office of the Partnership in liquidation is located.〔【出典】日本法令外国語訳データベースシステム 〕

（2） Liquidating Membership Companies must retain its Inventory of Property from the time of the preparation of such Inventory of Property until the registration completion of the liquidation at the location of its head office.〔【出典】日本法令外国語訳データベースシステム 〕

（3） The person appointed pursuant to the provisions of the preceding paragraph must retain the Accounting Materials for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the Liquidating Stock Company.〔【出典】日本法令外国語訳データベースシステム 〕

（3） A Legal Professional Corporation against which disciplinary procedures have been initiated shall not transfer its bar association pursuant to Article 36-2, paragraph （4） until such procedures have been concluded.〔【出典】日本法令外国語訳データベースシステム 〕

（3） When the liquidation has completed, the liquidator shall notify the administrative agency of such fact without delay.〔【出典】日本法令外国語訳データベースシステム 〕

（3） A Liquidating Stock Company must retain its balance sheet under paragraph （1） and annexed detailed statements thereof from the time of the preparation of such balance sheet until the registration of the completion of the liquidation at the location of its head office.〔【出典】日本法令外国語訳データベースシステム 〕

（3） A Specific Purpose Company in Liquidation shall preserve its Inventory of Property for the duration of the period from the time of its preparation until the time that the liquidation has been registered as completed at the location of its head office.〔【出典】日本法令外国語訳データベースシステム 〕

（3） When a Commodity Exchange has another Member, etc. complete the settlement of said transactions pursuant to the provisions of paragraph （1）, it shall be deemed that a contract for the consignment of such transactions is established between said person or that person's Successor and said Member, etc.〔【出典】日本法令外国語訳データベースシステム 〕

（4） A qualified consumer organization provided for in the preceding paragraph as a juridical person shall be deemed to exist after the conclusion of liquidation for the purpose of the application of the same paragraph.〔【出典】日本法令外国語訳データベースシステム 〕

（4） When a Commodity Exchange has another Member, etc. complete settlement of said transactions pursuant to the provisions of the preceding paragraph, it shall be deemed that a Brokerage Contract is established between said Member, etc. and the customer of said transactions.〔【出典】日本法令外国語訳データベースシステム 〕

（4） The person who is appointed pursuant to the preceding paragraph shall preserve the Financial Books for ten （10） years from the registration of the conclusion of liquidation in the district in which the principal office of the Partnership in liquidation is located.〔【出典】日本法令外国語訳データベースシステム 〕

（4） The person appointed pursuant to the provisions of the preceding paragraph must retain the Accounting Materials for a period of ten years from the time of the registration of the completion of the liquidation at the location of head office of the Liquidating Membership Company.〔【出典】日本法令外国語訳データベースシステム 〕

（4） Transactions closed on a Commodity Market of a Commodity Exchange Dissolved in an Absorption-Type Merger or Commodity Exchange Dissolved in a Consolidation-Type Merger of which settlement has not been completed shall be deemed to have been closed on a Commodity Market of the Commodity Exchange Resulting from a Merger identical to said Commodity Market （including an identical type of Commodity Market specified by a Cabinet Order） under the same conditions.〔【出典】日本法令外国語訳データベースシステム 〕

（4） If a Legal Professional Corporation against which disciplinary procedures have been initiated relocates its principal law office outside of the district of the bar association to which it belongs, the Legal Professional Corporation shall, for the purposes of this Chapter, be deemed to have retained its principal law office at its former location until such procedures have been concluded.〔【出典】日本法令外国語訳データベースシステム 〕

（4） The Japanese Institute of Certified Public Accountants may not, in the case where a specified partner has been placed under a procedure of disposition set forth in Article 34-10-17（2）, Delete the registration of said specified partner under the provisions of paragraph （1）（i） until said procedure has been completed.〔【出典】日本法令外国語訳データベースシステム 〕

（4） A Liquidating Stock Company must retain its Inventory of Property from the time of the preparation of such Inventory of Property until the registration completion of the liquidation at the location of its head office.〔【出典】日本法令外国語訳データベースシステム 〕

（5） When a Futures Commission Merchant has given a public notice under paragraph （3）, the Futures Commission Merchant shall promptly complete the Transactions on a Commodity Market which it has carried out based on the customer's account and return the property deposited by the customer with regard to the Commodity Transactions Brokerage Business and the property which the Futures Commission Merchant possesses based on such customer's account without delay.〔【出典】日本法令外国語訳データベースシステム 〕

（5） For the purposes of this Chapter, a Legal Professional Corporation against which disciplinary procedures have been initiated shall, even after its liquidation has been completed, be deemed to survive until such procedures have been concluded.〔【出典】日本法令外国語訳データベースシステム 〕

（5） An Investment Corporation in Liquidation shall, within the period from the time of the preparation of an Inventory of Property, etc. until the time of registration of the completion of liquidation, preserve said Inventory of Property, etc.〔【出典】日本法令外国語訳データベースシステム 〕

（5） A registered limited liability audit corporation that has been placed under a procedure of disposition under the provisions of paragraph （2） or paragraph （3） shall be deemed to be extant with regard to the application of the provisions of this Article until said procedure has been completed, even after the completion of its liquidation.〔【出典】日本法令外国語訳データベースシステム 〕

（5） An audit corporation that has been placed under a procedure of disposition under the provisions of paragraph （2） or paragraph （3） shall be deemed to remain extant with regard to the application of the provisions of this Article until said procedure has been completed, even after the completion of its liquidation.〔【出典】日本法令外国語訳データベースシステム 〕

（6） If the Designated Member becomes unavailable before completion of the work undertaken for the Designated Case, the Legal Professional Corporation shall make a new designation. Failing such designation, the Legal Professional Corporation shall be deemed to have designated all of its members to handle the Designated Case.〔【出典】日本法令外国語訳データベースシステム 〕

（6） With regard to a designated case, if the office of relevant designated member（s） becomes vacant before the completion of business pertaining to the case, the patent professional corporation shall newly designate other member（s） to handle the case. If said designation is not effected, all members of the patent professional corporation shall be deemed to have been so designated.〔【出典】日本法令外国語訳データベースシステム 〕

（6） With regard to the designated attestation, if a designated partner（s） has become unavailable prior to the completion of services pertaining to said attestation, the unlimited liability audit corporation shall make a new designation. If the unlimited liability audit corporation has failed to make the designation, all partners shall be deemed to have been designated.〔【出典】日本法令外国語訳データベースシステム 〕

（6） With regard to the specified attestation, if a designated limited liability partner（s） has become unavailable prior to the completion of services pertaining to said attestation, the limited liability audit corporation shall make a new designation. If the limited liability audit corporation has failed to make the designation, all partners shall be deemed to have been designated.〔【出典】日本法令外国語訳データベースシステム 〕

（7） The sales and purchase of Securities and Market Transactions of Derivatives closed on a Financial Instruments Exchange Market established by a Financial Instruments Exchange extinguished as a result of a merger of which settlements have not been completed shall be deemed to have been closed on the Financial Instruments Exchange Market established by the Financial Instruments Exchange Resulting from a Merger under the same conditions.〔【出典】日本法令外国語訳データベースシステム 〕

Even where a trust has terminated, such trust shall be deemed to continue to exist until the liquidation is completed.〔【出典】日本法令外国語訳データベースシステム 〕

An Investment Corporation that goes into liquidation under the preceding Article （hereinafter referred to as a "Investment Corporation in Liquidation"） shall be deemed to continue to exist within the scope of its purpose of liquidation, until the completion of the liquidation.〔【出典】日本法令外国語訳データベースシステム 〕

Membership Companies that go into liquidation themselves under the provisions of the preceding article （hereinafter referred to as "Liquidating Membership Companies"） shall be deemed to remain in existence until the completion of liquidation to the extent of the purpose of the liquidation.〔【出典】日本法令外国語訳データベースシステム 〕

Stock Companies that go into liquidation under the provisions of the preceding article （hereinafter referred to as "Liquidating Stock Companies"） shall be deemed to remain in existence until the liquidation is completed, to the extent of the purpose of the liquidation.〔【出典】日本法令外国語訳データベースシステム 〕

A Specific Purpose Company that goes into liquidation pursuant to the provisions of the preceding Article （hereinafter referred to as "Specific Purpose Company in Liquidation"） shall be deemed to continue to exist to the extent of the purpose of liquidation, until such liquidation is completed.〔【出典】日本法令外国語訳データベースシステム 〕

A Mutual Company that goes into liquidation pursuant to the provision of the preceding Article （hereinafter referred to as "Liquidation Mutual Company" in this Section） shall be deemed to remain in existence until the liquidation is completed, to the extent of the purpose of the liquidation.〔【出典】日本法令外国語訳データベースシステム 〕

A Partnership which is dissolved pursuant to the preceding Article shall be deemed to continue to exist, even after its dissolution, to the extent necessary for the purposes of its liquidation until the liquidation is concluded.〔【出典】日本法令外国語訳データベースシステム 〕

Even when an Authorized Transaction-at-Exchange Operator has been dissolved or, when the Transaction-at-Exchange Operation has been abolished, said Authorized Transaction-at-Exchange Operator shall be deemed to still have been granted the permission under Article 60（1）, within the scope of the purpose to complete the Transaction-at-Exchange.〔【出典】日本法令外国語訳データベースシステム 〕

（iv） a document stating the method of completion of the Business of Assuming Commodity Transaction Debts.〔【出典】日本法令外国語訳データベースシステム 〕

An attorney against whom disciplinary procedures have been initiated may not make a request for a transfer of registration or a rescission of registration until such procedures have been concluded.〔【出典】日本法令外国語訳データベースシステム 〕

When any liquidation procedure has been concluded, the liquidator must file such fact with the competent government agency.〔【出典】日本法令外国語訳データベースシステム 〕