id	sid	eid	entity	type
cjal-3229	1	1	japan	GPE
cjal-3229	1	2	columbia	ORG
cjal-3229	1	3	asian	NORP
cjal-3229	2	1	18 fall 2004	DATE
cjal-3229	2	2	1	CARDINAL
cjal-3229	2	3	japan	GPE
cjal-3229	3	1	mitsuru misawa * i. introduction-----------------------------------2 ii	PERSON
cjal-3229	4	1	japan	GPE
cjal-3229	5	1	japanese	NORP
cjal-3229	6	1	japanese	NORP
cjal-3229	6	2	u.s.	GPE
cjal-3229	7	1	japan	GPE
cjal-3229	7	2	university of hawaii	ORG
cjal-3229	8	1	japanese	NORP
cjal-3229	9	1	ph.d	ORG
cjal-3229	9	2	university of michigan	ORG
cjal-3229	9	3	1967	DATE
cjal-3229	10	1	university of hawaii the east-west center	ORG
cjal-3229	10	2	1965	DATE
cjal-3229	11	1	harvard university (	ORG
cjal-3229	12	1	l.l.b.	ORG
cjal-3229	13	1	tokyo university	ORG
cjal-3229	13	2	1960	DATE
cjal-3229	14	1	columbia	PERSON
cjal-3229	14	2	asian	NORP
cjal-3229	15	1	japan	GPE
cjal-3229	15	2	--------------------------42 c.	PERSON
cjal-3229	16	1	1	CARDINAL
cjal-3229	16	2	almost 20 years	DATE
cjal-3229	16	3	japanese	NORP
cjal-3229	16	4	mid1970s	ORG
cjal-3229	17	1	the end of the 1980s	DATE
cjal-3229	17	2	1	CARDINAL
cjal-3229	18	1	japanese	NORP
cjal-3229	19	1	1999	DATE
cjal-3229	19	2	7.3 trillion yen	MONEY
cjal-3229	22	1	japan	GPE
cjal-3229	23	1	the august 1995	DATE
cjal-3229	23	2	the international monetary fund	ORG
cjal-3229	23	3	1	CARDINAL
cjal-3229	23	4	japan	GPE
cjal-3229	24	1	japan	GPE
cjal-3229	25	1	1	CARDINAL
cjal-3229	25	2	2	CARDINAL
cjal-3229	25	3	annual	DATE
cjal-3229	25	4	1995	DATE
cjal-3229	25	5	29	CARDINAL
cjal-3229	25	6	2	CARDINAL
cjal-3229	25	7	japanese	NORP
cjal-3229	25	8	the january 25, 1995	DATE
cjal-3229	25	9	nihon keizai shimbun	ORG
cjal-3229	25	10	japan economic journal	ORG
cjal-3229	26	1	i.	PERSON
cjal-3229	27	1	18:1	CARDINAL
cjal-3229	27	2	japan	GPE
cjal-3229	27	3	1	CARDINAL
cjal-3229	27	4	japan	GPE
cjal-3229	27	5	1960-1970	DATE
cjal-3229	27	6	10.45	CARDINAL
cjal-3229	27	7	1971-1980	DATE
cjal-3229	27	8	5.22	CARDINAL
cjal-3229	27	9	1981-1990	DATE
cjal-3229	27	10	3.97	ORDINAL
cjal-3229	27	11	1991-2000	DATE
cjal-3229	27	12	1.73	CARDINAL
cjal-3229	27	13	2001-2003	DATE
cjal-3229	27	14	1.03	CARDINAL
cjal-3229	28	1	august 1999	DATE
cjal-3229	28	2	japan	GPE
cjal-3229	28	3	the quarter ending march 31, 1999	DATE
cjal-3229	28	4	y2.78	PERSON
cjal-3229	28	5	report5	PERSON
cjal-3229	28	6	6	CARDINAL
cjal-3229	28	7	japan	GPE
cjal-3229	29	1	september 28, 1999	DATE
cjal-3229	29	2	commission7	ORG
cjal-3229	29	3	8	CARDINAL
cjal-3229	29	4	u.s.	GPE
cjal-3229	29	5	3	CARDINAL
cjal-3229	29	6	japan	GPE
cjal-3229	29	7	http://www.cao.go.ip	CARDINAL
cjal-3229	29	8	4	CARDINAL
cjal-3229	29	9	march 1, 2000	DATE
cjal-3229	29	10	u.s.	GPE
cjal-3229	29	11	european	NORP
cjal-3229	31	1	june 5, 2000	DATE
cjal-3229	31	2	shinsei bank	ORG
cjal-3229	32	1	japanese	NORP
cjal-3229	33	1	shinsei bank	ORG
cjal-3229	33	2	1-8	DATE
cjal-3229	33	3	chiyoda-ku	PERSON
cjal-3229	33	4	tokyo	GPE
cjal-3229	33	5	japan	GPE
cjal-3229	33	6	451.296 billion yen	MONEY
cjal-3229	33	7	2122	CARDINAL
cjal-3229	35	1	5	CARDINAL
cjal-3229	35	2	2	CARDINAL
cjal-3229	36	1	6	CARDINAL
cjal-3229	36	2	132	CARDINAL
cjal-3229	36	3	1998	DATE
cjal-3229	38	1	7	CARDINAL
cjal-3229	38	2	the financial reconstruction commission	ORG
cjal-3229	38	3	frc	ORG
cjal-3229	38	4	fsa	ORG
cjal-3229	38	5	january 6, 2001	DATE
cjal-3229	39	1	frc	ORG
cjal-3229	39	2	143	CARDINAL
cjal-3229	39	3	1998	DATE
cjal-3229	42	1	8	CARDINAL
cjal-3229	42	2	the united states	GPE
cjal-3229	43	1	10 -15 years	DATE
cjal-3229	44	1	2004	CARDINAL
cjal-3229	44	2	w wood holdings llc.	ORG
cjal-3229	45	1	more than y4 trillion	CARDINAL
cjal-3229	45	2	19	CARDINAL
cjal-3229	45	3	10	CARDINAL
cjal-3229	45	4	fsa	ORG
cjal-3229	45	5	the nippon credit bank, ltd.	ORG
cjal-3229	46	1	10% and 8%	PERCENT
cjal-3229	47	1	paine webber	PERSON
cjal-3229	47	2	united states	GPE
cjal-3229	47	3	deutsche banc	ORG
cjal-3229	47	4	alex brown group, inc.	ORG
cjal-3229	48	1	united states	GPE
cjal-3229	48	2	germany	GPE
cjal-3229	48	3	mellon bank corporation abn-amro bank	ORG
cjal-3229	48	4	the bank of nova scotia	ORG
cjal-3229	48	5	united states	GPE
cjal-3229	48	6	netherlands	GPE
cjal-3229	48	7	canada	GPE
cjal-3229	48	8	united banco santander	ORG
cjal-3229	48	9	spain	GPE
cjal-3229	48	10	st	GPE
cjal-3229	48	11	james place capital plc	ORG
cjal-3229	48	12	united kingdom	GPE
cjal-3229	48	13	ge capital commercial finance	ORG
cjal-3229	48	14	united states	GPE
cjal-3229	48	15	annual	DATE
cjal-3229	48	16	1999	DATE
cjal-3229	48	17	http://www.shinseibank.com/investors/ir/index.html	ORG
cjal-3229	49	1	9	CARDINAL
cjal-3229	49	2	japanese	NORP
cjal-3229	50	1	y3,588.0 billion	ORG
cjal-3229	51	1	annual	DATE
cjal-3229	51	2	2000	DATE
cjal-3229	51	3	http://www.shinseibank.com/investors/ir/index.html	ORG
cjal-3229	52	1	10	CARDINAL
cjal-3229	52	2	fsa	ORG
cjal-3229	52	3	july 1, 1997	DATE
cjal-3229	52	4	the ministry of finance	ORG
cjal-3229	53	1	fsa	ORG
cjal-3229	57	1	fsa	ORG
cjal-3229	58	1	11	CARDINAL
cjal-3229	58	2	december 13, 1998	DATE
cjal-3229	58	3	132	CARDINAL
cjal-3229	58	4	1998	DATE
cjal-3229	59	1	december 17, 1998	DATE
cjal-3229	60	1	december 25, 1998	DATE
cjal-3229	61	1	september 1, 2000	DATE
cjal-3229	61	2	december 13, 1998	DATE
cjal-3229	61	3	june 30, 2000	DATE
cjal-3229	61	4	softbank corp.	ORG
cjal-3229	61	5	fire insurance co., ltd.	ORG
cjal-3229	62	1	september 4, 2000	DATE
cjal-3229	63	1	september 5, 2000	DATE
cjal-3229	64	1	143	CARDINAL
cjal-3229	64	2	1998	DATE
cjal-3229	65	1	the financial reconstruction commission	ORG
cjal-3229	66	1	ncb	ORG
cjal-3229	66	2	aozora bank, ltd.	ORG
cjal-3229	66	3	january 4, 2001	DATE
cjal-3229	67	1	aozora bank, ltd.	ORG
cjal-3229	67	2	1-3-1	TIME
cjal-3229	67	3	chiyodaku	GPE
cjal-3229	67	4	tokyo	GPE
cjal-3229	67	5	japan	GPE
cjal-3229	67	6	419.8 billion yen	MONEY
cjal-3229	67	7	1404	CARDINAL
cjal-3229	68	1	aozora bank, ltd.	ORG
cjal-3229	69	1	18:1	CARDINAL
cjal-3229	69	2	japan	GPE
cjal-3229	69	3	japanese	NORP
cjal-3229	70	1	12	CARDINAL
cjal-3229	70	2	japanese	NORP
cjal-3229	71	1	japan	GPE
cjal-3229	71	2	the nippon credit bank	ORG
cjal-3229	73	1	japan	GPE
cjal-3229	74	1	japanese	NORP
cjal-3229	74	2	u.s.	GPE
cjal-3229	74	3	japanese	NORP
cjal-3229	75	1	japanese	NORP
cjal-3229	77	1	second	ORDINAL
cjal-3229	77	2	japan	GPE
cjal-3229	78	1	japanese	NORP
cjal-3229	79	1	japan	GPE
cjal-3229	81	1	almost 20 years	DATE
cjal-3229	81	2	10%	PERCENT
cjal-3229	81	3	japanese	NORP
cjal-3229	81	4	the mid-1970s	DATE
cjal-3229	82	1	1974	DATE
cjal-3229	82	2	1975	DATE
cjal-3229	82	3	japan	GPE
cjal-3229	82	4	first	ORDINAL
cjal-3229	82	5	world war ii	EVENT
cjal-3229	83	1	japan	GPE
cjal-3229	83	2	japanese	NORP
cjal-3229	85	1	the end of the 1980s	DATE
cjal-3229	86	1	1	CARDINAL
cjal-3229	86	2	u.s.	GPE
cjal-3229	86	3	japan	GPE
cjal-3229	86	4	mitsuru misawa	PERSON
cjal-3229	86	5	daiwa bank	ORG
cjal-3229	86	6	new york	GPE
cjal-3229	86	7	vanderbilt journal of transnational law	ORG
cjal-3229	86	8	29	CARDINAL
cjal-3229	86	9	5, 1996	DATE
cjal-3229	87	1	asian	NORP
cjal-3229	87	2	2	CARDINAL
cjal-3229	87	3	3	CARDINAL
cjal-3229	95	1	15.3%	PERCENT
cjal-3229	95	2	japan	GPE
cjal-3229	95	3	y524 trillion	MONEY
cjal-3229	95	4	1997	DATE
cjal-3229	96	1	14	CARDINAL
cjal-3229	98	1	japanese	NORP
cjal-3229	102	1	13	CARDINAL
cjal-3229	102	2	shukan toh-yo keizai	PERSON
cjal-3229	102	3	weekly	DATE
cjal-3229	102	4	feb. 2, 1998	DATE
cjal-3229	102	5	4 6	DATE
cjal-3229	103	1	shukan toyo keizai	WORK_OF_ART
cjal-3229	103	2	april 4, 1998	DATE
cjal-3229	104	1	14 see toyokeitai	DATE
cjal-3229	104	2	14	CARDINAL
cjal-3229	104	3	15	CARDINAL
cjal-3229	104	4	japan	GPE
cjal-3229	104	5	shukan toh-yo keizai	PERSON
cjal-3229	104	6	march 28, 1998	DATE
cjal-3229	104	7	pp.3	ORG
cjal-3229	104	8	4	CARDINAL
cjal-3229	105	1	18:1	CARDINAL
cjal-3229	105	2	japan	GPE
cjal-3229	105	3	japanese	NORP
cjal-3229	106	1	japan	GPE
cjal-3229	106	2	two years in a row	DATE
cjal-3229	106	3	1997	DATE
cjal-3229	106	4	1998	DATE
cjal-3229	106	5	5%	PERCENT
cjal-3229	107	1	1997	DATE
cjal-3229	109	1	bank	ORG
cjal-3229	109	2	japan	GPE
cjal-3229	110	1	8%	PERCENT
cjal-3229	111	1	16	CARDINAL
cjal-3229	118	1	japanese	NORP
cjal-3229	119	1	japanese	NORP
cjal-3229	119	2	18	CARDINAL
cjal-3229	120	1	ten years	DATE
cjal-3229	120	2	nearly ten years	DATE
cjal-3229	120	3	y7.2 trillion	CARDINAL
cjal-3229	120	4	japanese	NORP
cjal-3229	120	5	early 1999	DATE
cjal-3229	120	6	the end of december 2003	DATE
cjal-3229	120	7	seven	CARDINAL
cjal-3229	121	1	16	CARDINAL
cjal-3229	121	2	15	CARDINAL
cjal-3229	124	1	8%	PERCENT
cjal-3229	125	1	17	CARDINAL
cjal-3229	125	2	15	CARDINAL
cjal-3229	125	3	49	CARDINAL
cjal-3229	126	1	18	CARDINAL
cjal-3229	126	2	japanese	NORP
cjal-3229	126	3	shukan toh-yo keizai	PERSON
cjal-3229	126	4	july 25, 1998	DATE
cjal-3229	126	5	3	CARDINAL
cjal-3229	127	1	first	ORDINAL
cjal-3229	127	2	february 2, 1998	DATE
cjal-3229	127	3	pp.10-13	DATE
cjal-3229	128	1	20041	DATE
cjal-3229	128	2	asian	NORP
cjal-3229	128	3	2	CARDINAL
cjal-3229	129	1	prior to 1997	DATE
cjal-3229	129	2	jusen	PERSON
cjal-3229	130	1	japanese	NORP
cjal-3229	131	1	19	CARDINAL
cjal-3229	131	2	2	CARDINAL
cjal-3229	131	3	japanese	NORP
cjal-3229	131	4	banks20	ORG
cjal-3229	131	5	december 2003	DATE
cjal-3229	131	6	y100 million	CARDINAL
cjal-3229	131	7	outstandin2	DATE
cjal-3229	131	8	mizuho financial	ORG
cjal-3229	131	9	37,156	CARDINAL
cjal-3229	131	10	33,751	CARDINAL
cjal-3229	131	11	mitsui sumitomo bank	ORG
cjal-3229	131	12	33,226	CARDINAL
cjal-3229	131	13	risona bank	ORG
cjal-3229	131	14	26,925	CARDINAL
cjal-3229	131	15	-16.3	ORG
cjal-3229	131	16	mitsui trust bank	ORG
cjal-3229	131	17	5,520	CARDINAL
cjal-3229	131	18	sumitomo trust bank	ORG
cjal-3229	131	19	3,358	CARDINAL
cjal-3229	131	20	-9.8	ORG
cjal-3229	131	21	mitsubishi tokyo	ORG
cjal-3229	131	22	september 2003	DATE
cjal-3229	132	1	japan	GPE
cjal-3229	132	2	epa	ORG
cjal-3229	132	3	21	CARDINAL
cjal-3229	132	4	japanese	NORP
cjal-3229	134	1	19	CARDINAL
cjal-3229	134	2	mitsuru misawa	PERSON
cjal-3229	134	3	japanese	NORP
cjal-3229	134	4	jusen	PERSON
cjal-3229	134	5	japan	GPE
cjal-3229	134	6	japan	GPE
cjal-3229	134	7	30	CARDINAL
cjal-3229	134	8	2, autumn 1997	DATE
cjal-3229	135	1	18-28	CARDINAL
cjal-3229	136	1	31	DATE
cjal-3229	136	2	1, spring 1998	DATE
cjal-3229	137	1	19-28.20	CARDINAL
cjal-3229	137	2	february 6, 2004	DATE
cjal-3229	137	3	21	CARDINAL
cjal-3229	137	4	1997	DATE
cjal-3229	137	5	epa	ORG
cjal-3229	137	6	japanese	NORP
cjal-3229	138	1	epa	ORG
cjal-3229	139	1	18:1	CARDINAL
cjal-3229	139	2	japan	GPE
cjal-3229	139	3	1	CARDINAL
cjal-3229	139	4	2	CARDINAL
cjal-3229	139	5	3	CARDINAL
cjal-3229	140	1	22	CARDINAL
cjal-3229	140	2	epa	ORG
cjal-3229	140	3	fsa	ORG
cjal-3229	140	4	19	CARDINAL
cjal-3229	140	5	the period of july through september 1998	DATE
cjal-3229	141	1	april 2001	DATE
cjal-3229	141	2	fsa	ORG
cjal-3229	141	3	approximately y150 trillion	CARDINAL
cjal-3229	142	1	y81 trillion	CARDINAL
cjal-3229	142	2	fsa	ORG
cjal-3229	142	3	24	CARDINAL
cjal-3229	143	1	september 2001	DATE
cjal-3229	143	2	25	CARDINAL
cjal-3229	143	3	japanese	NORP
cjal-3229	143	4	law,26	ORG
cjal-3229	143	5	no more than	CARDINAL
cjal-3229	143	6	3-5%	PERCENT
cjal-3229	144	1	3-5%	PERCENT
cjal-3229	144	2	1	CARDINAL
cjal-3229	144	3	japanese	NORP
cjal-3229	144	4	2	CARDINAL
cjal-3229	145	1	22	CARDINAL
cjal-3229	145	2	japanese	NORP
cjal-3229	145	3	december 27, 1998	DATE
cjal-3229	146	1	23	CARDINAL
cjal-3229	146	2	april 8, 2001	DATE
cjal-3229	146	3	3	CARDINAL
cjal-3229	146	4	24	CARDINAL
cjal-3229	146	5	15	CARDINAL
cjal-3229	146	6	25	CARDINAL
cjal-3229	146	7	osaka	GPE
cjal-3229	146	8	japan	GPE
cjal-3229	146	9	¥-74 million	MONEY
cjal-3229	146	10	20,178	CARDINAL
cjal-3229	147	1	26	CARDINAL
cjal-3229	147	2	225	CARDINAL
cjal-3229	147	3	1999	DATE
cjal-3229	147	4	128	CARDINAL
cjal-3229	147	5	2000	DATE
cjal-3229	148	1	sa.htm	GPE
cjal-3229	149	1	27	CARDINAL
cjal-3229	149	2	september 15, 2001	DATE
cjal-3229	149	3	1	CARDINAL
cjal-3229	149	4	asian	NORP
cjal-3229	149	5	fsa	ORG
cjal-3229	150	1	y94.4 billion	MONEY
cjal-3229	150	2	the end of the 1998 fiscal year	DATE
cjal-3229	150	3	march 1998	DATE
cjal-3229	150	4	y274.7 billion	MONEY
cjal-3229	150	5	zero	CARDINAL
cjal-3229	151	1	fsa	ORG
cjal-3229	151	2	december 1998.28	DATE
cjal-3229	151	3	the end of the 1998 fiscal year	DATE
cjal-3229	151	4	8%	PERCENT
cjal-3229	152	1	fsa	ORG
cjal-3229	153	1	approximately y3 trillion	MONEY
cjal-3229	153	2	december 1998	DATE
cjal-3229	153	3	ten	CARDINAL
cjal-3229	153	4	the end of the 1998 fiscal year	DATE
cjal-3229	155	1	japanese	NORP
cjal-3229	155	2	approximately y3.5 trillion	CARDINAL
cjal-3229	156	1	30	CARDINAL
cjal-3229	157	1	japanese	NORP
cjal-3229	159	1	28	CARDINAL
cjal-3229	159	2	december 14, 1998	DATE
cjal-3229	159	3	1	CARDINAL
cjal-3229	159	4	29	CARDINAL
cjal-3229	159	5	june 13, 1999	DATE
cjal-3229	159	6	4	CARDINAL
cjal-3229	159	7	30	CARDINAL
cjal-3229	159	8	march 7, 2000	DATE
cjal-3229	159	9	7	CARDINAL
cjal-3229	160	1	18:1	CARDINAL
cjal-3229	160	2	japan	GPE
cjal-3229	161	1	three	CARDINAL
cjal-3229	161	2	31	CARDINAL
cjal-3229	161	3	the securities exchange law	ORG
cjal-3229	161	4	japan	GPE
cjal-3229	162	1	japanese	NORP
cjal-3229	162	2	193334	DATE
cjal-3229	162	3	193431	DATE
cjal-3229	162	4	u.s.	GPE
cjal-3229	162	5	u.s.	GPE
cjal-3229	163	1	japan	GPE
cjal-3229	163	2	u.s.	GPE
cjal-3229	163	3	japanese	NORP
cjal-3229	164	1	germany	GPE
cjal-3229	164	2	1899	DATE
cjal-3229	164	3	german	NORP
cjal-3229	165	1	36	CARDINAL
cjal-3229	165	2	37	CARDINAL
cjal-3229	165	3	anglo-american	NORP
cjal-3229	166	1	japan	GPE
cjal-3229	168	1	38	CARDINAL
cjal-3229	169	1	1950	DATE
cjal-3229	169	2	the securities exchange law	ORG
cjal-3229	169	3	mof	ORG
cjal-3229	169	4	31	CARDINAL
cjal-3229	169	5	48	DATE
cjal-3229	169	6	march 9, 1899	DATE
cjal-3229	169	7	18	CARDINAL
cjal-3229	171	1	32	CARDINAL
cjal-3229	171	2	25	CARDINAL
cjal-3229	171	3	april 13, 1948	DATE
cjal-3229	171	4	27	CARDINAL
cjal-3229	173	1	33	CARDINAL
cjal-3229	173	2	34	CARDINAL
cjal-3229	173	3	march 31, 1965	DATE
cjal-3229	175	1	31 15	TIME
cjal-3229	176	1	1934	DATE
cjal-3229	177	1	15	CARDINAL
cjal-3229	178	1	1970	DATE
cjal-3229	179	1	31 15	TIME
cjal-3229	180	1	§§	ORG
cjal-3229	180	2	1934	DATE
cjal-3229	181	1	15	CARDINAL
cjal-3229	182	1	1970	DATE
cjal-3229	183	1	36	CARDINAL
cjal-3229	183	2	1899, 1911	DATE
cjal-3229	183	3	1938	DATE
cjal-3229	183	4	german	NORP
cjal-3229	184	1	k. shida	PERSON
cjal-3229	184	2	sono kaisei	PERSON
cjal-3229	184	3	japanese	NORP
cjal-3229	184	4	1934	DATE
cjal-3229	185	1	37	CARDINAL
cjal-3229	186	1	38	CARDINAL
cjal-3229	186	2	281-95	CARDINAL
cjal-3229	187	1	12	CARDINAL
cjal-3229	187	2	columbia	ORG
cjal-3229	187	3	asianla w	FAC
cjal-3229	188	1	18:1	CARDINAL
cjal-3229	189	1	1963	DATE
cjal-3229	189	2	ministry of justice	ORG
cjal-3229	189	3	40	CARDINAL
cjal-3229	190	1	the ministry of justice	ORG
cjal-3229	191	1	u.s.	GPE
cjal-3229	191	2	japan	GPE
cjal-3229	195	1	41	CARDINAL
cjal-3229	196	1	39	CARDINAL
cjal-3229	196	2	japan	GPE
cjal-3229	196	3	ministry of finance	ORG
cjal-3229	196	4	18	CARDINAL
cjal-3229	196	5	sept. 28, 1950	DATE
cjal-3229	196	6	japan ministry of finance	ORG
cjal-3229	196	7	59	CARDINAL
cjal-3229	197	1	nov. 27, 1963	DATE
cjal-3229	197	2	hereinafter ministry of finance	ORG
cjal-3229	198	1	40	CARDINAL
cjal-3229	198	2	japan	GPE
cjal-3229	198	3	ministry of justice	ORG
cjal-3229	198	4	march 30, 1963	DATE
cjal-3229	198	5	hereinafter ministry of justice	ORG
cjal-3229	199	1	41	CARDINAL
cjal-3229	199	2	article 33	LAW
cjal-3229	199	3	1	CARDINAL
cjal-3229	200	1	1	CARDINAL
cjal-3229	200	2	each year	DATE
cjal-3229	200	3	2	CARDINAL
cjal-3229	201	1	2	CARDINAL
cjal-3229	201	2	each year	DATE
cjal-3229	202	1	3	CARDINAL
cjal-3229	203	1	4.	CARDINAL
cjal-3229	204	1	42	CARDINAL
cjal-3229	204	2	article 281	LAW
cjal-3229	205	1	1	CARDINAL
cjal-3229	205	2	1	CARDINAL
cjal-3229	205	3	2	CARDINAL
cjal-3229	205	4	3	CARDINAL
cjal-3229	205	5	4	CARDINAL
cjal-3229	206	1	2	CARDINAL
cjal-3229	207	1	43	CARDINAL
cjal-3229	207	2	32	CARDINAL
cjal-3229	207	3	article 32	LAW
cjal-3229	207	4	japan	GPE
cjal-3229	207	5	44	CARDINAL
cjal-3229	208	1	japanese	NORP
cjal-3229	208	2	footnote.46	ORG
cjal-3229	211	1	japanese	NORP
cjal-3229	214	1	the securities exchange law	ORG
cjal-3229	214	2	1	CARDINAL
cjal-3229	216	1	2	CARDINAL
cjal-3229	217	1	44	DATE
cjal-3229	217	2	ministry of justice ordinance	ORG
cjal-3229	217	3	40	CARDINAL
cjal-3229	218	1	45	CARDINAL
cjal-3229	218	2	article 285-4	LAW
cjal-3229	219	1	1	CARDINAL
cjal-3229	221	1	2.	CARDINAL
cjal-3229	222	1	46	CARDINAL
cjal-3229	222	2	article 287-2	LAW
cjal-3229	223	1	1	CARDINAL
cjal-3229	224	1	2	CARDINAL
cjal-3229	226	1	47	CARDINAL
cjal-3229	226	2	article 287	LAW
cjal-3229	226	3	section 2. 2004	LAW
cjal-3229	226	4	asian	NORP
cjal-3229	226	5	calculations.48	PRODUCT
cjal-3229	226	6	mof	ORG
cjal-3229	226	7	mof	ORG
cjal-3229	227	1	50	CARDINAL
cjal-3229	232	1	mof	ORG
cjal-3229	232	2	52	DATE
cjal-3229	232	3	statements53	ORG
cjal-3229	232	4	japanese	NORP
cjal-3229	234	1	54	CARDINAL
cjal-3229	235	1	48	CARDINAL
cjal-3229	235	2	39	CARDINAL
cjal-3229	236	1	tokyo	GPE
cjal-3229	236	2	mitsuru misawa	PERSON
cjal-3229	236	3	tokyo	GPE
cjal-3229	236	4	8	CARDINAL
cjal-3229	236	5	vanderbilt journal of transnational law	ORG
cjal-3229	236	6	1-38	CARDINAL
cjal-3229	236	7	1974	DATE
cjal-3229	237	1	49	CARDINAL
cjal-3229	237	2	article 193	LAW
cjal-3229	237	3	40	CARDINAL
cjal-3229	238	1	50	CARDINAL
cjal-3229	238	2	article 24 of the securities exchange law	LAW
cjal-3229	238	3	yukashoken hokokusho	PERSON
cjal-3229	239	1	51	CARDINAL
cjal-3229	239	2	mof	ORG
cjal-3229	239	3	36	CARDINAL
cjal-3229	239	4	november 27, 1963	DATE
cjal-3229	241	1	52	CARDINAL
cjal-3229	241	2	mof	ORG
cjal-3229	241	3	28	CARDINAL
cjal-3229	241	4	october 30, 1976	DATE
cjal-3229	243	1	53	CARDINAL
cjal-3229	243	2	mof	ORG
cjal-3229	243	3	24	CARDINAL
cjal-3229	243	4	march 30, 1999	DATE
cjal-3229	245	1	54	CARDINAL
cjal-3229	245	2	article 1-1	LAW
cjal-3229	246	1	supra	PERSON
cjal-3229	246	2	51	CARDINAL
cjal-3229	247	1	18:1	CARDINAL
cjal-3229	247	2	japan	GPE
cjal-3229	247	3	the securities exchange law	ORG
cjal-3229	248	1	the securities exchange	ORG
cjal-3229	248	2	world war ii	EVENT
cjal-3229	248	3	1933 and 1934	DATE
cjal-3229	248	4	the united states	GPE
cjal-3229	249	1	55	CARDINAL
cjal-3229	250	1	japanese	NORP
cjal-3229	252	1	japanese	NORP
cjal-3229	253	1	japanese	NORP
cjal-3229	254	1	japanese	NORP
cjal-3229	254	2	' 56	DATE
cjal-3229	254	3	1949	DATE
cjal-3229	254	4	1949	DATE
cjal-3229	254	5	agency5 8	FAC
cjal-3229	254	6	1950	DATE
cjal-3229	254	7	the ministry of finance	ORG
cjal-3229	255	1	59	CARDINAL
cjal-3229	256	1	55	CARDINAL
cjal-3229	256	2	the united states	GPE
cjal-3229	256	3	1933	DATE
cjal-3229	256	4	1934	DATE
cjal-3229	257	1	15	CARDINAL
cjal-3229	258	1	1934	DATE
cjal-3229	258	2	15	CARDINAL
cjal-3229	259	1	1970	DATE
cjal-3229	259	2	15	CARDINAL
cjal-3229	260	1	§§	ORG
cjal-3229	260	2	1934	DATE
cjal-3229	260	3	15	CARDINAL
cjal-3229	261	1	1970	DATE
cjal-3229	262	1	mitsuru misawa	PERSON
cjal-3229	262	2	japan	GPE
cjal-3229	262	3	6	CARDINAL
cjal-3229	262	4	447	CARDINAL
cjal-3229	262	5	1973	DATE
cjal-3229	262	6	japanese	NORP
cjal-3229	263	1	56 july 9, 1949	DATE
cjal-3229	263	2	july 14, 1954,	DATE
cjal-3229	263	3	november 5, 1961	DATE
cjal-3229	263	4	august 30, 1972	DATE
cjal-3229	263	5	april 20, 1980	DATE
cjal-3229	264	1	http://www.ron.ar.ip/law/etc txt/kigyokai.htm	PRODUCT
cjal-3229	265	1	57	CARDINAL
cjal-3229	265	2	48	DATE
cjal-3229	265	3	march 9, 1899	DATE
cjal-3229	265	4	18	CARDINAL
cjal-3229	267	1	58	CARDINAL
cjal-3229	268	1	japanese	NORP
cjal-3229	268	2	world war ii	EVENT
cjal-3229	268	3	1946	DATE
cjal-3229	268	4	1952	DATE
cjal-3229	269	1	http://accountare.com/kigyoukaikeigenshoku	ORG
cjal-3229	271	1	59	CARDINAL
cjal-3229	271	2	the ministry of finance	ORG
cjal-3229	271	3	january 6, 2001	DATE
cjal-3229	272	1	japanese	NORP
cjal-3229	272	2	english	NORP
cjal-3229	274	1	asian	NORP
cjal-3229	276	1	60	CARDINAL
cjal-3229	278	1	1	CARDINAL
cjal-3229	278	2	11	CARDINAL
cjal-3229	282	1	japanese	NORP
cjal-3229	284	1	world war ii	EVENT
cjal-3229	284	2	more recent years	DATE
cjal-3229	285	1	62	CARDINAL
cjal-3229	286	1	first	ORDINAL
cjal-3229	288	1	japan	GPE
cjal-3229	289	1	60	CARDINAL
cjal-3229	289	2	58	CARDINAL
cjal-3229	290	1	61	CARDINAL
cjal-3229	291	1	18	CARDINAL
cjal-3229	291	2	62	CARDINAL
cjal-3229	291	3	boj	DATE
cjal-3229	291	4	fsa	ORG
cjal-3229	291	5	tsuyoshi kimujra	PERSON
cjal-3229	292	1	118-125	CARDINAL
cjal-3229	293	1	bungei shunju	PERSON
cjal-3229	293	2	october 2001	DATE
cjal-3229	295	1	japanese	NORP
cjal-3229	296	1	18:1	CARDINAL
cjal-3229	296	2	japan	GPE
cjal-3229	298	1	u.s.	GPE
cjal-3229	299	1	63	CARDINAL
cjal-3229	301	1	u.s.	GPE
cjal-3229	301	2	europe	LOC
cjal-3229	302	1	japanese	NORP
cjal-3229	302	2	more than half a century	CARDINAL
cjal-3229	302	3	today	DATE
cjal-3229	303	1	64	CARDINAL
cjal-3229	303	2	japanese	NORP
cjal-3229	303	3	fsa	ORG
cjal-3229	304	1	fsa	ORG
cjal-3229	304	2	council,65	PRODUCT
cjal-3229	305	1	fsa	ORG
cjal-3229	305	2	63	CARDINAL
cjal-3229	309	1	one	CARDINAL
cjal-3229	311	1	fasb	ORG
cjal-3229	311	2	http://www.fasb.org/proiect/fv measurement.shtml	GPE
cjal-3229	312	1	64	CARDINAL
cjal-3229	313	1	the united states	GPE
cjal-3229	313	2	30	CARDINAL
cjal-3229	313	3	cannon st.	ORG
cjal-3229	313	4	london ec4m	FAC
cjal-3229	313	5	6xh	DATE
cjal-3229	313	6	u.k. hereafter	GPE
cjal-3229	314	1	http:/	CARDINAL
cjal-3229	314	2	www.iasb.org.uk	ORG
cjal-3229	315	1	5	CARDINAL
cjal-3229	315	2	japanese	NORP
cjal-3229	315	3	world war ii	EVENT
cjal-3229	315	4	1946	DATE
cjal-3229	315	5	1952	DATE
cjal-3229	317	1	2004	DATE
cjal-3229	317	2	asian	NORP
cjal-3229	318	1	66	CARDINAL
cjal-3229	319	1	fsa	ORG
cjal-3229	320	1	japanese	NORP
cjal-3229	320	2	u.s.	GPE
cjal-3229	321	1	68	CARDINAL
cjal-3229	321	2	english	LANGUAGE
cjal-3229	321	3	the japanese securities exchange law	ORG
cjal-3229	322	1	69	CARDINAL
cjal-3229	322	2	u.s.	GPE
cjal-3229	322	3	japanese	NORP
cjal-3229	322	4	japan	GPE
cjal-3229	323	1	70	CARDINAL
cjal-3229	325	1	66	CARDINAL
cjal-3229	325	2	mof	ORG
cjal-3229	325	3	fsa	ORG
cjal-3229	326	1	fsa	ORG
cjal-3229	326	2	10	CARDINAL
cjal-3229	326	3	67	CARDINAL
cjal-3229	326	4	koizumi	PERSON
cjal-3229	326	5	fsa	ORG
cjal-3229	326	6	yanagisawa	ORG
cjal-3229	327	1	fsa	ORG
cjal-3229	327	2	fsa	ORG
cjal-3229	328	1	september 21, 2002	DATE
cjal-3229	328	2	3	CARDINAL
cjal-3229	329	1	68	CARDINAL
cjal-3229	329	2	5	CARDINAL
cjal-3229	329	3	u.s.	GPE
cjal-3229	329	4	http://glovia.fuiitsu.com/ip/cybersmr/e4-i.html	ORG
cjal-3229	330	1	69	CARDINAL
cjal-3229	333	1	nissan motor co.	ORG
cjal-3229	334	1	japan	GPE
cjal-3229	335	1	japan	GPE
cjal-3229	335	2	the securities exchange law	ORG
cjal-3229	335	3	japan	GPE
cjal-3229	336	1	japan	GPE
cjal-3229	337	1	nissan	ORG
cjal-3229	337	2	annual	DATE
cjal-3229	337	3	nissan	ORG
cjal-3229	338	1	english	NORP
cjal-3229	338	2	the japanese securities exchange law	ORG
cjal-3229	338	3	sec	ORG
cjal-3229	338	4	u.s.	GPE
cjal-3229	339	1	nissan motor's	ORG
cjal-3229	339	2	annual	DATE
cjal-3229	339	3	2002	DATE
cjal-3229	339	4	57	CARDINAL
cjal-3229	340	1	7onippon	CARDINAL
cjal-3229	340	2	japan business federation	ORG
cjal-3229	340	3	u.s.	GPE
cjal-3229	340	4	japan	GPE
cjal-3229	340	5	japanese	NORP
cjal-3229	341	1	nippon	GPE
cjal-3229	343	1	18:1	CARDINAL
cjal-3229	343	2	japan	GPE
cjal-3229	344	1	1	CARDINAL
cjal-3229	345	1	mof	ORG
cjal-3229	345	2	71	CARDINAL
cjal-3229	345	3	the ministry of justice	ORG
cjal-3229	346	1	72	CARDINAL
cjal-3229	347	1	the ministry of justice ordinance	ORG
cjal-3229	347	2	two	CARDINAL
cjal-3229	348	1	one	CARDINAL
cjal-3229	350	1	the ministry of justice	ORG
cjal-3229	351	1	2	CARDINAL
cjal-3229	352	1	at least 1/10	CARDINAL
cjal-3229	352	2	one-fourth	CARDINAL
cjal-3229	353	1	the ministry of justice ordinance	ORG
cjal-3229	353	2	capital surplus reserve	ORG
cjal-3229	354	1	capital.75	ORG
cjal-3229	354	2	mof	ORG
cjal-3229	354	3	71	CARDINAL
cjal-3229	355	1	7	CARDINAL
cjal-3229	355	2	72	CARDINAL
cjal-3229	356	1	3. 73	CARDINAL
cjal-3229	357	1	288	CARDINAL
cjal-3229	358	1	74	CARDINAL
cjal-3229	358	2	ministry of justice ordinance art.	ORG
cjal-3229	359	1	34	CARDINAL
cjal-3229	359	2	75	CARDINAL
cjal-3229	360	1	289	CARDINAL
cjal-3229	360	2	293(3	CARDINAL
cjal-3229	361	1	asian	NORP
cjal-3229	361	2	two	CARDINAL
cjal-3229	361	3	one	CARDINAL
cjal-3229	361	4	law77	PRODUCT
cjal-3229	363	1	mof	ORG
cjal-3229	363	2	the ministry of justice	ORG
cjal-3229	364	1	3	CARDINAL
cjal-3229	365	1	the japanese securities exchange law	ORG
cjal-3229	365	2	mof	ORG
cjal-3229	366	1	the 30 th day	DATE
cjal-3229	366	2	mof	ORG
cjal-3229	366	3	mof	ORG
cjal-3229	368	1	mof	ORG
cjal-3229	370	1	issuer.80	NORP
cjal-3229	370	2	japan	GPE
cjal-3229	371	1	gazette	ORG
cjal-3229	371	2	daily	DATE
cjal-3229	372	1	mof	ORG
cjal-3229	373	1	the securities exchange law	ORG
cjal-3229	373	2	japan	GPE
cjal-3229	373	3	76	CARDINAL
cjal-3229	374	1	288(2	CARDINAL
cjal-3229	375	1	77	CARDINAL
cjal-3229	376	1	110	CARDINAL
cjal-3229	376	2	1950	DATE
cjal-3229	377	1	102	CARDINAL
cjal-3229	377	2	japan	GPE
cjal-3229	378	1	71	CARDINAL
cjal-3229	379	1	63	CARDINAL
cjal-3229	379	2	79	CARDINAL
cjal-3229	380	1	8	CARDINAL
cjal-3229	381	1	the ministry of finance	ORG
cjal-3229	382	1	80	CARDINAL
cjal-3229	383	1	16	CARDINAL
cjal-3229	383	2	81	CARDINAL
cjal-3229	384	1	166	CARDINAL
cjal-3229	385	1	18:1	CARDINAL
cjal-3229	385	2	japan	GPE
cjal-3229	385	3	japan	GPE
cjal-3229	386	1	company.83	GPE
cjal-3229	388	1	japan	GPE
cjal-3229	388	2	u.s.	GPE
cjal-3229	388	3	84	CARDINAL
cjal-3229	388	4	85	DATE
cjal-3229	388	5	1948	DATE
cjal-3229	388	6	u.s.	GPE
cjal-3229	388	7	england	GPE
cjal-3229	389	1	one	CARDINAL
cjal-3229	389	2	japanese	NORP
cjal-3229	389	3	japanese	NORP
cjal-3229	390	1	86	CARDINAL
cjal-3229	390	2	two	CARDINAL
cjal-3229	391	1	japanese	NORP
cjal-3229	392	1	87	CARDINAL
cjal-3229	392	2	four	CARDINAL
cjal-3229	392	3	1	CARDINAL
cjal-3229	392	4	2	CARDINAL
cjal-3229	392	5	3	CARDINAL
cjal-3229	392	6	82	CARDINAL
cjal-3229	393	1	193(2	CARDINAL
cjal-3229	394	1	japan	GPE
cjal-3229	394	2	ministry of finance	ORG
cjal-3229	394	3	12	CARDINAL
cjal-3229	394	4	1957	DATE
cjal-3229	395	1	83	CARDINAL
cjal-3229	396	1	276	CARDINAL
cjal-3229	397	1	japan	GPE
cjal-3229	397	2	japanese	NORP
cjal-3229	397	3	japanese	NORP
cjal-3229	398	1	seibu	ORG
cjal-3229	398	2	one	CARDINAL
cjal-3229	398	3	japanese	NORP
cjal-3229	398	4	some 40 years	DATE
cjal-3229	398	5	japanese	NORP
cjal-3229	399	1	1nn003y08911112004.html.85	CARDINAL
cjal-3229	399	2	103	CARDINAL
cjal-3229	399	3	1948	DATE
cjal-3229	400	1	86	CARDINAL
cjal-3229	400	2	nihon keizai shinbun	ORG
cjal-3229	400	3	japan	GPE
cjal-3229	400	4	jan. 12, 1967	DATE
cjal-3229	400	5	5	CARDINAL
cjal-3229	400	6	87	CARDINAL
cjal-3229	400	7	34	CARDINAL
cjal-3229	400	8	march 31, 1965	DATE
cjal-3229	400	9	46	CARDINAL
cjal-3229	400	10	2004	DATE
cjal-3229	400	11	asian	NORP
cjal-3229	400	12	50%	PERCENT
cjal-3229	400	13	8	CARDINAL
cjal-3229	400	14	4	CARDINAL
cjal-3229	401	1	90	CARDINAL
cjal-3229	401	2	first	ORDINAL
cjal-3229	404	1	1998.91	CARDINAL
cjal-3229	404	2	first	ORDINAL
cjal-3229	404	3	1998	DATE
cjal-3229	404	4	2002	DATE
cjal-3229	409	1	88	CARDINAL
cjal-3229	410	1	172	CARDINAL
cjal-3229	410	2	june 7, 1952	DATE
cjal-3229	410	3	december 13, 2002	DATE
cjal-3229	410	4	154	CARDINAL
cjal-3229	411	1	http://www.ron.gr.ip/lawilaw/kaishakl.htm	DATE
cjal-3229	411	2	89	CARDINAL
cjal-3229	411	3	71	CARDINAL
cjal-3229	411	4	april 25, 1922	DATE
cjal-3229	411	5	11	CARDINAL
cjal-3229	413	1	htm	ORG
cjal-3229	414	1	90	CARDINAL
cjal-3229	414	2	article 52	LAW
cjal-3229	414	3	87	CARDINAL
cjal-3229	415	1	91	CARDINAL
cjal-3229	415	2	april 1, 1998	DATE
cjal-3229	416	1	1998	DATE
cjal-3229	417	1	japanese	NORP
cjal-3229	417	2	irs	ORG
cjal-3229	418	1	japanese	NORP
cjal-3229	418	2	irs	ORG
cjal-3229	418	3	japanese	NORP
cjal-3229	418	4	01.htm	DATE
cjal-3229	419	1	japanese	NORP
cjal-3229	419	2	irs	ORG
cjal-3229	419	3	japanese	NORP
cjal-3229	420	1	18:1	CARDINAL
cjal-3229	420	2	japan	GPE
cjal-3229	421	1	japanese	NORP
cjal-3229	423	1	first	ORDINAL
cjal-3229	423	2	october 1999	DATE
cjal-3229	423	3	october 1998.92	DATE
cjal-3229	423	4	three	CARDINAL
cjal-3229	424	1	tokyo	GPE
cjal-3229	424	2	september 10, 2002	DATE
cjal-3229	424	3	mof	ORG
cjal-3229	426	1	japan	GPE
cjal-3229	427	1	june 1998	DATE
cjal-3229	427	2	the 1997 financial year	DATE
cjal-3229	427	3	april 1997 march 1998	DATE
cjal-3229	428	1	y271,615,000,000	PERSON
cjal-3229	428	2	the securities bureau	ORG
cjal-3229	428	3	mof	ORG
cjal-3229	429	1	y584,684,000,000	ORG
cjal-3229	430	1	y313,069,000,000	CARDINAL
cjal-3229	431	1	article 197-1	LAW
cjal-3229	431	2	june 25, 1998	DATE
cjal-3229	432	1	the unappropriated reserve	ORG
cjal-3229	432	2	y271,615,000,000	PERSON
cjal-3229	433	1	y584,684,000,000	ORG
cjal-3229	433	2	that fiscal year	DATE
cjal-3229	434	1	92	CARDINAL
cjal-3229	434	2	rcc	ORG
cjal-3229	434	3	tokyo	GPE
cjal-3229	434	4	11	DATE
cjal-3229	435	1	28167	DATE
cjal-3229	436	1	july 18, 2002	DATE
cjal-3229	437	1	93	CARDINAL
cjal-3229	437	2	article 197	LAW
cjal-3229	437	3	more than three years	DATE
cjal-3229	437	4	more than three hundred thousand yen	CARDINAL
cjal-3229	437	5	2004	DATE
cjal-3229	437	6	asian	NORP
cjal-3229	438	1	article 489 of the commercial code	LAW
cjal-3229	438	2	94	CARDINAL
cjal-3229	438	3	article 290	LAW
cjal-3229	440	1	article 197-1	LAW
cjal-3229	442	1	three	CARDINAL
cjal-3229	443	1	article 193 of the securities exchange law	LAW
cjal-3229	444	1	96	CARDINAL
cjal-3229	445	1	article 1-1	LAW
cjal-3229	446	1	94	CARDINAL
cjal-3229	446	2	article 489	LAW
cjal-3229	446	3	article 486 paragraph	LAW
cjal-3229	446	4	1	CARDINAL
cjal-3229	446	5	five years	DATE
cjal-3229	446	6	three hundred thousand yen	MONEY
cjal-3229	446	7	1	CARDINAL
cjal-3229	446	8	article 168 paragraph	LAW
cjal-3229	446	9	1	CARDINAL
cjal-3229	446	10	1	CARDINAL
cjal-3229	446	11	3	CARDINAL
cjal-3229	446	12	2	CARDINAL
cjal-3229	446	13	3	CARDINAL
cjal-3229	446	14	article 293-5	LAW
cjal-3229	446	15	1	CARDINAL
cjal-3229	446	16	4	CARDINAL
cjal-3229	447	1	95	CARDINAL
cjal-3229	447	2	ministry of justice ordinance	ORG
cjal-3229	447	3	31	CARDINAL
cjal-3229	447	4	march 30, 1963	DATE
cjal-3229	448	1	96	CARDINAL
cjal-3229	448	2	article 193	LAW
cjal-3229	449	1	18:1	CARDINAL
cjal-3229	449	2	japan	GPE
cjal-3229	449	3	the securities exchange law	ORG
cjal-3229	449	4	article 285-4	LAW
cjal-3229	449	5	1 and	CARDINAL
cjal-3229	449	6	2	CARDINAL
cjal-3229	452	1	article 32-2	LAW
cjal-3229	453	1	99	CARDINAL
cjal-3229	454	1	second	ORDINAL
cjal-3229	454	2	article 489-3	LAW
cjal-3229	454	3	article 486-1	LAW
cjal-3229	455	1	article 290-1	LAW
cjal-3229	456	1	10 1	CARDINAL
cjal-3229	456	2	97	CARDINAL
cjal-3229	456	3	15	CARDINAL
cjal-3229	457	1	98	CARDINAL
cjal-3229	457	2	article 285-4	LAW
cjal-3229	458	1	2.	CARDINAL
cjal-3229	459	1	99	CARDINAL
cjal-3229	459	2	article 32	LAW
cjal-3229	460	1	100	CARDINAL
cjal-3229	460	2	article 486	LAW
cjal-3229	460	3	kabushiki-kaisha	ORG
cjal-3229	460	4	article 258	LAW
cjal-3229	460	5	2	CARDINAL
cjal-3229	460	6	article 270 paragraph	LAW
cjal-3229	460	7	1	CARDINAL
cjal-3229	460	8	article 280	LAW
cjal-3229	460	9	third	ORDINAL
cjal-3229	460	10	seven years	DATE
cjal-3229	460	11	five hundred thousand yen	MONEY
cjal-3229	461	1	101	CARDINAL
cjal-3229	461	2	article 290	LAW
cjal-3229	461	3	1	CARDINAL
cjal-3229	461	4	2	CARDINAL
cjal-3229	461	5	3	CARDINAL
cjal-3229	461	6	2004	DATE
cjal-3229	462	1	article 284-2,'	LAW
cjal-3229	462	2	2	CARDINAL
cjal-3229	463	1	article 489-3	LAW
cjal-3229	463	2	article 290	LAW
cjal-3229	463	3	article 285-4	LAW
cjal-3229	464	1	article 285-4	LAW
cjal-3229	464	2	2	CARDINAL
cjal-3229	464	3	fy98	PRODUCT
cjal-3229	465	1	un	ORG
cjal-3229	465	2	un	ORG
cjal-3229	466	1	article 32-2	LAW
cjal-3229	469	1	article 285-4	LAW
cjal-3229	470	1	article 290	LAW
cjal-3229	471	1	4	CARDINAL
cjal-3229	471	2	article 286-and	LAW
cjal-3229	471	3	article 286-3	LAW
cjal-3229	471	4	two	CARDINAL
cjal-3229	472	1	102	CARDINAL
cjal-3229	472	2	284	CARDINAL
cjal-3229	472	3	285	DATE
cjal-3229	472	4	285	CARDINAL
cjal-3229	472	5	285-3	DATE
cjal-3229	472	6	285	CARDINAL
cjal-3229	472	7	285-5	DATE
cjal-3229	472	8	285	CARDINAL
cjal-3229	472	9	285	CARDINAL
cjal-3229	473	1	18:1	CARDINAL
cjal-3229	473	2	japan	GPE
cjal-3229	473	3	article 32-2	LAW
cjal-3229	474	1	1	CARDINAL
cjal-3229	475	1	article 32-2	LAW
cjal-3229	477	1	2	CARDINAL
cjal-3229	479	1	32-2	DATE
cjal-3229	480	1	3	CARDINAL
cjal-3229	484	1	japan	GPE
cjal-3229	485	1	103	CARDINAL
cjal-3229	485	2	47	CARDINAL
cjal-3229	486	1	2004	DATE
cjal-3229	486	2	asian	NORP
cjal-3229	487	1	japan	GPE
cjal-3229	488	1	105	CARDINAL
cjal-3229	490	1	uk	GPE
cjal-3229	491	1	japan	GPE
cjal-3229	491	2	japanese	NORP
cjal-3229	492	1	10 6	CARDINAL
cjal-3229	494	1	japanese	NORP
cjal-3229	495	1	107	CARDINAL
cjal-3229	502	1	japan	GPE
cjal-3229	502	2	0 8	CARDINAL
cjal-3229	503	1	104	ORG
cjal-3229	503	2	november 3, 1946	DATE
cjal-3229	504	1	0s	CARDINAL
cjal-3229	504	2	article 31	LAW
cjal-3229	504	3	106	CARDINAL
cjal-3229	505	1	article 73	LAW
cjal-3229	506	1	108	CARDINAL
cjal-3229	506	2	45	CARDINAL
cjal-3229	506	3	april 24, 1907	DATE
cjal-3229	507	1	18:1	CARDINAL
cjal-3229	507	2	japan	GPE
cjal-3229	514	1	1	CARDINAL
cjal-3229	519	1	the day	DATE
cjal-3229	519	2	the day	DATE
cjal-3229	519	3	the day	DATE
cjal-3229	521	1	2	CARDINAL
cjal-3229	523	1	' 11	DATE
cjal-3229	524	1	'09	DATE
cjal-3229	524	2	article 38	LAW
cjal-3229	525	1	1o	CARDINAL
cjal-3229	525	2	31	CARDINAL
cjal-3229	525	3	39	CARDINAL
cjal-3229	525	4	1	CARDINAL
cjal-3229	525	5	42	CARDINAL
cjal-3229	526	1	asian	NORP
cjal-3229	526	2	article 285-4	LAW
cjal-3229	528	1	3	CARDINAL
cjal-3229	530	1	1 2	CARDINAL
cjal-3229	530	2	article 285-4	LAW
cjal-3229	531	1	article 285-4	LAW
cjal-3229	531	2	32	CARDINAL
cjal-3229	532	1	article 32-2	LAW
cjal-3229	534	1	article 32-2	LAW
cjal-3229	538	1	4	CARDINAL
cjal-3229	539	1	1 3	CARDINAL
cjal-3229	541	1	2	CARDINAL
cjal-3229	541	2	article 73	LAW
cjal-3229	542	1	113	CARDINAL
cjal-3229	542	2	42	CARDINAL
cjal-3229	543	1	18:1	CARDINAL
cjal-3229	543	2	japan	GPE
cjal-3229	544	1	more than one	CARDINAL
cjal-3229	548	1	one	CARDINAL
cjal-3229	550	1	u.s.	GPE
cjal-3229	551	1	enron	ORG
cjal-3229	551	2	arthur anderson	PERSON
cjal-3229	551	3	u.s.	GPE
cjal-3229	552	1	u.s.	GPE
cjal-3229	552	2	japan	GPE
cjal-3229	554	1	the securities and exchange commission	ORG
cjal-3229	554	2	sec	ORG
cjal-3229	555	1	sec	ORG
cjal-3229	556	1	114	CARDINAL
cjal-3229	556	2	u.s.	GPE
cjal-3229	556	3	sec	ORG
cjal-3229	557	1	11 4	CARDINAL
cjal-3229	557	2	4	CARDINAL
cjal-3229	557	3	april 1938	DATE
cjal-3229	557	4	150	CARDINAL
cjal-3229	557	5	december 1972	DATE
cjal-3229	558	1	sec	ORG
cjal-3229	558	2	101	CARDINAL
cjal-3229	558	3	second	ORDINAL
cjal-3229	558	4	robert m. trueblood	PERSON
cjal-3229	559	1	c.p.a.	ORG
cjal-3229	560	1	oct. 3, 1975	DATE
cjal-3229	561	1	asian	NORP
cjal-3229	561	2	1972	DATE
cjal-3229	562	1	fasb	ORG
cjal-3229	563	1	fasb	ORG
cjal-3229	564	1	5	CARDINAL
cjal-3229	564	2	' 115	DATE
cjal-3229	564	3	15	CARDINAL
cjal-3229	564	4	' 16	DATE
cjal-3229	564	5	fasb	ORG
cjal-3229	568	1	17	CARDINAL
cjal-3229	569	1	8 1.5	CARDINAL
cjal-3229	569	2	5	CARDINAL
cjal-3229	569	3	1975	DATE
cjal-3229	570	1	two	CARDINAL
cjal-3229	571	1	http://www.fasb.org/st/summarv/stsum5.shtml	DATE
cjal-3229	572	1	116accounting	CARDINAL
cjal-3229	572	2	15	CARDINAL
cjal-3229	572	3	1977	DATE
cjal-3229	577	1	117	CARDINAL
cjal-3229	577	2	1953	DATE
cjal-3229	577	3	arb	PERSON
cjal-3229	577	4	september 1939-january 1953	DATE
cjal-3229	577	5	chapter 3a-9	LAW
cjal-3229	580	1	18:1	CARDINAL
cjal-3229	580	2	japan	GPE
cjal-3229	581	1	annually	DATE
cjal-3229	582	1	the tax reform act	LAW
cjal-3229	582	2	1986,119	CARDINAL
cjal-3229	582	3	u.s.	GPE
cjal-3229	582	4	1	CARDINAL
cjal-3229	582	5	the most recent six years	DATE
cjal-3229	582	6	2	CARDINAL
cjal-3229	582	7	up to 0.6 percent	PERCENT
cjal-3229	582	8	year-end	DATE
cjal-3229	583	1	u.s.	GPE
cjal-3229	583	2	two	CARDINAL
cjal-3229	583	3	one	CARDINAL
cjal-3229	584	1	the tax reform act of	LAW
cjal-3229	584	2	1986	DATE
cjal-3229	584	3	u.s.	GPE
cjal-3229	584	4	each year	DATE
cjal-3229	585	1	the year	DATE
cjal-3229	586	1	114	CARDINAL
cjal-3229	586	2	1993	DATE
cjal-3229	587	1	fasb	ORG
cjal-3229	587	2	5	CARDINAL
cjal-3229	588	1	fasb	ORG
cjal-3229	588	2	15	CARDINAL
cjal-3229	589	1	118	CARDINAL
cjal-3229	590	1	1994	DATE
cjal-3229	591	1	114	CARDINAL
cjal-3229	592	1	114	CARDINAL
cjal-3229	593	1	1986	DATE
cjal-3229	595	1	99-514	CARDINAL
cjal-3229	595	2	100	CARDINAL
cjal-3229	596	1	2085	CARDINAL
cjal-3229	596	2	1986	DATE
cjal-3229	597	1	2004	DATE
cjal-3229	597	2	$500 million	MONEY
cjal-3229	598	1	2001	DATE
cjal-3229	598	2	120	CARDINAL
cjal-3229	599	1	boston chicken's	ORG
cjal-3229	600	1	the boston chicken's	ORG
cjal-3229	600	2	boston	GPE
cjal-3229	601	1	arthur andersen	PERSON
cjal-3229	602	1	boston chicken	ORG
cjal-3229	602	2	hundreds of millions of dollars	MONEY
cjal-3229	603	1	u.s.	GPE
cjal-3229	604	1	121	CARDINAL
cjal-3229	604	2	2002,122	CARDINAL
cjal-3229	605	1	asb bank	ORG
cjal-3229	605	2	asb	ORG
cjal-3229	605	3	gerald k. smith	PERSON
cjal-3229	606	1	anderson	PERSON
cjal-3229	606	2	175	CARDINAL
cjal-3229	606	3	f. supp	PERSON
cjal-3229	607	1	2d	CARDINAL
cjal-3229	607	2	1180	CARDINAL
cjal-3229	607	3	2001	DATE
cjal-3229	608	1	121shapiro	CARDINAL
cjal-3229	608	2	ujb financial corp.	ORG
cjal-3229	608	3	964	CARDINAL
cjal-3229	608	4	272	CARDINAL
cjal-3229	608	5	3rd	ORDINAL
cjal-3229	608	6	1991	DATE
cjal-3229	609	1	121	CARDINAL
cjal-3229	609	2	l. ed	PERSON
cjal-3229	610	1	2d 278	CARDINAL
cjal-3229	610	2	113 s. ct.	PERSON
cjal-3229	610	3	365	CARDINAL
cjal-3229	610	4	1992	DATE
cjal-3229	611	1	mayer v. mylod	PERSON
cjal-3229	611	2	988	CARDINAL
cjal-3229	611	3	635	CARDINAL
cjal-3229	611	4	6	CARDINAL
cjal-3229	611	5	1993	DATE
cjal-3229	612	1	122	CARDINAL
cjal-3229	612	2	united states of america	ORG
cjal-3229	612	3	ralph h. whitmore	PERSON
cjal-3229	612	4	jr.	PERSON
cjal-3229	612	5	35	CARDINAL
cjal-3229	614	1	307	CARDINAL
cjal-3229	614	2	2002	DATE
cjal-3229	615	1	18:1	CARDINAL
cjal-3229	615	2	japan	GPE
cjal-3229	616	1	asb	ORG
cjal-3229	617	1	asb	GPE
cjal-3229	617	2	whitmore	PERSON
cjal-3229	618	1	1987	DATE
cjal-3229	618	2	whitmore	ORG
cjal-3229	618	3	asb	ORG
cjal-3229	619	1	asb	ORG
cjal-3229	619	2	whitmore	PERSON
cjal-3229	619	3	1987	DATE
cjal-3229	619	4	asb	ORG
cjal-3229	619	5	vi	PERSON
cjal-3229	619	6	japan	GPE
cjal-3229	619	7	october 2002	DATE
cjal-3229	619	8	fsa	ORG
cjal-3229	619	9	japanese	NORP
cjal-3229	620	1	23	CARDINAL
cjal-3229	620	2	fsa	ORG
cjal-3229	621	1	fsa	ORG
cjal-3229	622	1	american	NORP
cjal-3229	622	2	dcf	GPE
cjal-3229	623	1	124	CARDINAL
cjal-3229	623	2	dcf	GPE
cjal-3229	624	1	fsa	ORG
cjal-3229	627	1	dcf	GPE
cjal-3229	628	1	123	CARDINAL
cjal-3229	628	2	fsa	ORG
cjal-3229	628	3	japanese	NORP
cjal-3229	628	4	1	CARDINAL
cjal-3229	629	1	124	CARDINAL
cjal-3229	629	2	dcf	GPE
cjal-3229	629	3	ross	PERSON
cjal-3229	629	4	westerfield	PERSON
cjal-3229	629	5	jaffe	PERSON
cjal-3229	629	6	7	CARDINAL
cjal-3229	629	7	t h ed	ORG
cjal-3229	630	1	2005	DATE
cjal-3229	631	1	2004	DATE
cjal-3229	631	2	asian	NORP
cjal-3229	632	1	dcf	GPE
cjal-3229	633	1	dcf	GPE
cjal-3229	633	2	japan	GPE
cjal-3229	633	3	fsa	ORG
cjal-3229	633	4	fsa	ORG
cjal-3229	634	1	dcf	ORG
cjal-3229	636	1	dcf	ORG
cjal-3229	636	2	japanese	NORP
cjal-3229	643	1	dcf	ORG
cjal-3229	645	1	dcf	GPE
cjal-3229	646	1	2002	DATE
cjal-3229	646	2	10,000	MONEY
cjal-3229	646	3	a 5 year	DATE
cjal-3229	646	4	5%	PERCENT
cjal-3229	647	1	3	CARDINAL
cjal-3229	648	1	only 5%	PERCENT
cjal-3229	648	2	500	MONEY
cjal-3229	650	1	125	CARDINAL
cjal-3229	650	2	125	CARDINAL
cjal-3229	650	3	annual	DATE
cjal-3229	650	4	18:1	CARDINAL
cjal-3229	650	5	japan	GPE
cjal-3229	650	6	only $8150.98	MONEY
cjal-3229	650	7	between the 2nd to 5th years	DATE
cjal-3229	651	1	1175.25	MONEY
cjal-3229	651	2	8150.95	MONEY
cjal-3229	652	1	11.75%	PERCENT
cjal-3229	653	1	dcf	GPE
cjal-3229	655	1	3	CARDINAL
cjal-3229	655	2	year 1	DATE
cjal-3229	655	3	2309.74	CARDINAL
cjal-3229	655	4	0.9524	CARDINAL
cjal-3229	655	5	2,199.80	CARDINAL
cjal-3229	655	6	2 2000.00	QUANTITY
cjal-3229	655	7	0.9070	CARDINAL
cjal-3229	655	8	1,814.00	CARDINAL
cjal-3229	655	9	3 1800.00	QUANTITY
cjal-3229	655	10	0.8638	CARDINAL
cjal-3229	655	11	1,554.84 4	DATE
cjal-3229	655	12	1700.00	CARDINAL
cjal-3229	655	13	0.8277	CARDINAL
cjal-3229	656	1	1,407.09	CARDINAL
cjal-3229	656	2	5 1500.00	QUANTITY
cjal-3229	656	3	0.7835	CARDINAL
cjal-3229	656	4	1,175.25	CARDINAL
cjal-3229	657	1	japan	GPE
cjal-3229	657	2	japanese	NORP
cjal-3229	657	3	japan	GPE
cjal-3229	659	1	tpv	PERSON
cjal-3229	660	1	i0	GPE
cjal-3229	660	2	ac	ORG
cjal-3229	660	3	annual	DATE
cjal-3229	661	1	10	CARDINAL
cjal-3229	661	2	today	DATE
cjal-3229	662	1	annual	DATE
cjal-3229	663	1	annual	DATE
cjal-3229	663	2	today	DATE
cjal-3229	664	1	20041	DATE
cjal-3229	664	2	asian	NORP
cjal-3229	664	3	japanese	NORP
cjal-3229	667	1	u.s.	GPE
cjal-3229	667	2	126	CARDINAL
cjal-3229	667	3	september 2002	DATE
cjal-3229	667	4	norfolk	GPE
cjal-3229	668	1	u.s.	GPE
cjal-3229	669	1	128	CARDINAL
cjal-3229	669	2	2005	DATE
cjal-3229	670	1	japan	GPE
cjal-3229	672	1	japan	GPE
cjal-3229	673	1	a.	PERSON
cjal-3229	673	2	japanese	NORP
cjal-3229	673	3	two	CARDINAL
cjal-3229	673	4	two	CARDINAL
cjal-3229	674	1	two	CARDINAL
cjal-3229	675	1	the ministry of justice	ORG
cjal-3229	675	2	fsa	ORG
cjal-3229	675	3	126	CARDINAL
cjal-3229	675	4	june 1973	DATE
cjal-3229	675	5	10	CARDINAL
cjal-3229	675	6	japan	GPE
cjal-3229	675	7	england	GPE
cjal-3229	675	8	france	GPE
cjal-3229	675	9	germany	GPE
cjal-3229	676	1	april 2001	DATE
cjal-3229	677	1	127	CARDINAL
cjal-3229	679	1	128	CARDINAL
cjal-3229	679	2	october 2002	DATE
cjal-3229	679	3	sec	ORG
cjal-3229	679	4	harry c. pitt	PERSON
cjal-3229	679	5	fasb	ORG
cjal-3229	679	6	u.s.	GPE
cjal-3229	680	1	u.s.	GPE
cjal-3229	681	1	two	CARDINAL
cjal-3229	681	2	http://www.sec.gov/news/press/2002-154.htm	ORG
cjal-3229	682	1	18:1	CARDINAL
cjal-3229	682	2	japan	GPE
cjal-3229	683	1	japanese	NORP
cjal-3229	683	2	4	CARDINAL
cjal-3229	683	3	4	CARDINAL
cjal-3229	683	4	japanese	NORP
cjal-3229	683	5	japanese	NORP
cjal-3229	683	6	1	CARDINAL
cjal-3229	683	7	1	CARDINAL
cjal-3229	683	8	japanese	NORP
cjal-3229	687	1	281	CARDINAL
cjal-3229	687	2	sec	ORG
cjal-3229	687	3	1	CARDINAL
cjal-3229	687	4	japanese	NORP
cjal-3229	688	1	ifrs	GPE
cjal-3229	689	1	2	CARDINAL
cjal-3229	689	2	2	CARDINAL
cjal-3229	689	3	only one	CARDINAL
cjal-3229	690	1	3	CARDINAL
cjal-3229	690	2	3	CARDINAL
cjal-3229	691	1	multiyear	DATE
cjal-3229	692	1	2004	DATE
cjal-3229	692	2	asian	NORP
cjal-3229	692	3	previous years	DATE
cjal-3229	693	1	single year	DATE
cjal-3229	694	1	4	CARDINAL
cjal-3229	694	2	4	CARDINAL
cjal-3229	696	1	fsa	ORG
cjal-3229	696	2	the united states	GPE
cjal-3229	697	1	' 129	DATE
cjal-3229	697	2	sec	ORG
cjal-3229	697	3	u.s.	GPE
cjal-3229	697	4	130	CARDINAL
cjal-3229	697	5	u.s.	GPE
cjal-3229	698	1	bayer	ORG
cjal-3229	698	2	german	NORP
cjal-3229	698	3	20-	QUANTITY
cjal-3229	698	4	sec	ORG
cjal-3229	698	5	the new york stock exchange	ORG
cjal-3229	700	1	the new york stock exchange	ORG
cjal-3229	701	1	fsa	ORG
cjal-3229	701	2	the business accounting council	ORG
cjal-3229	701	3	december 6,	DATE
cjal-3229	701	4	2002:131	DATE
cjal-3229	704	1	129	CARDINAL
cjal-3229	704	2	may 9, 2003	DATE
cjal-3229	706	1	130	CARDINAL
cjal-3229	706	2	1048162888717	DATE
cjal-3229	707	1	131	CARDINAL
cjal-3229	707	2	japan	GPE
cjal-3229	708	1	18:1	CARDINAL
cjal-3229	708	2	japan	GPE
cjal-3229	711	1	march 3, 2003	DATE
cjal-3229	711	2	mark norbom	PERSON
cjal-3229	711	3	president & ceo	ORG
cjal-3229	711	4	ge japan ltd.	ORG
cjal-3229	711	5	25th	ORDINAL
cjal-3229	711	6	japan	GPE
cjal-3229	711	7	japan	GPE
cjal-3229	712	1	norbom	PERSON
cjal-3229	712	2	fsa	ORG
cjal-3229	713	1	fsa	ORG
cjal-3229	714	1	13 2	CARDINAL
cjal-3229	715	1	1 33	CARDINAL
cjal-3229	715	2	132	CARDINAL
cjal-3229	715	3	1988	DATE
cjal-3229	715	4	the ministry of finance	ORG
cjal-3229	715	5	japan	GPE
cjal-3229	715	6	sec	ORG
cjal-3229	715	7	u.s.	GPE
cjal-3229	716	1	three	CARDINAL
cjal-3229	716	2	1	CARDINAL
cjal-3229	716	3	2	CARDINAL
cjal-3229	716	4	3	CARDINAL
cjal-3229	717	1	iosco	PERSON
cjal-3229	718	1	133	CARDINAL
cjal-3229	718	2	ten	CARDINAL
cjal-3229	718	3	the japan federation of economic organizations	ORG
cjal-3229	718	4	japanese institute of public accountants	ORG
cjal-3229	718	5	national securities exchange conference	ORG
cjal-3229	718	6	japan securities dealers association	ORG
cjal-3229	718	7	japanese	NORP
cjal-3229	718	8	japan	GPE
cjal-3229	718	9	general insurance association of japan	ORG
cjal-3229	718	10	japan chamber of commerce	ORG
cjal-3229	718	11	u.s.	GPE
cjal-3229	720	1	2004	DATE
cjal-3229	720	2	asian	NORP
cjal-3229	720	3	the japan federation of economic	ORG
cjal-3229	720	4	134	CARDINAL
cjal-3229	721	1	135	CARDINAL
cjal-3229	722	1	july 22, 2003	DATE
cjal-3229	722	2	david tweedie	PERSON
cjal-3229	723	1	enron	ORG
cjal-3229	723	2	u.s.	GPE
cjal-3229	723	3	asian	NORP
cjal-3229	724	1	japan	GPE
cjal-3229	728	1	nihon keizai shimbun 136	ORG
cjal-3229	728	2	134	CARDINAL
cjal-3229	728	3	1,623	CARDINAL
cjal-3229	728	4	91	CARDINAL
cjal-3229	728	5	1,306	CARDINAL
cjal-3229	728	6	japanese	NORP
cjal-3229	729	1	japan	GPE
cjal-3229	730	1	http://www.keidanren.or.ip/indexi.html	DATE
cjal-3229	730	2	135	CARDINAL
cjal-3229	730	3	april 20, 2004	DATE
cjal-3229	731	1	136	CARDINAL
cjal-3229	731	2	nihon keizai shinbun	ORG
cjal-3229	731	3	november 12, 1999	DATE
cjal-3229	732	1	18:1	CARDINAL
cjal-3229	732	2	japan	GPE
cjal-3229	732	3	japanese	NORP
cjal-3229	733	1	japanese	NORP
cjal-3229	737	1	one	CARDINAL
cjal-3229	738	1	28	CARDINAL
cjal-3229	738	2	u.s.	GPE
cjal-3229	738	3	eight	CARDINAL
cjal-3229	738	4	japanese	NORP
cjal-3229	739	1	japanese	NORP
cjal-3229	741	1	japanese	NORP
cjal-3229	742	1	japanese	NORP
cjal-3229	743	1	japan	GPE
cjal-3229	746	1	japanese	NORP
cjal-3229	751	1	japan	GPE
cjal-3229	752	1	asian	NORP
cjal-3229	753	1	japan	GPE
cjal-3229	753	2	six months	DATE
cjal-3229	753	3	u.s.	GPE
cjal-3229	754	1	u.s.	GPE
cjal-3229	755	1	japan	GPE
cjal-3229	756	1	japanese	NORP
cjal-3229	757	1	mof	ORG
cjal-3229	759	1	japanese	NORP
cjal-3229	759	2	first	ORDINAL
cjal-3229	760	1	first	ORDINAL
cjal-3229	763	1	japan	GPE
cjal-3229	763	2	the united states	GPE
cjal-3229	764	1	japan	GPE
cjal-3229	765	1	the united states	GPE
cjal-3229	765	2	japan	GPE
cjal-3229	766	1	japanese	NORP
cjal-3229	767	1	japanese	NORP
cjal-3229	768	1	japanese	NORP
cjal-3229	768	2	18:1	CARDINAL
cjal-3229	768	3	japan	GPE
cjal-3229	768	4	45	CARDINAL
cjal-3229	771	1	japanese	NORP
cjal-3229	775	1	japanese	NORP