Order for Enforcement of the Act on Special Measures for the Promotion of New Energy Use, etc. ( Cabinet Order No. 208 of June 20, 1997)

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この新エネルギー利用等の促進に関する特別措置法施行令の翻訳は, 平成二十年二月一日政令第十六号までの改正 ( 平成 20 年 4 月 1 日施行 ) について, 法令用語日英標準対訳辞書 ( 平成 20 年 3 月版 ) に準拠して作成したものです なお, この法令の翻訳は公定訳ではありません 法的効力を有するのは日本語の法令自体であり, 翻訳はあくまでその理解を助けるための参考資料です この翻訳の利用に伴って発生した問題について, 一切の責任を負いかねますので, 法律上の問題に関しては, 官報に掲載された日本語の法令を参照してください This English translation of the Order for Enforcement of the Act on Special Measures for the Promotion of New Energy Use, etc. has been prepared ( up to the revisions of Cabinet Order No.16 of February 1, 2008 ( Effective April 1, 2008)) in compliance with the Standard Bilingual Dictionary ( March 2008 edition ). This is an unofficial translation. Only the original Japanese texts of laws and regulations have legal effect, and translations are to be used solely as reference material to aid in the understanding of Japanese laws and regulations. The Government of Japan will not be responsible for the accuracy, reliability or currency of the legislative material provided on this Website, or for any consequence resulting from use of the information on this Website. For all purposes of interpreting and applying the law to any legal issue or dispute, users should consult the original Japanese texts published in the Official Gazette. Order for Enforcement of the Act on Special Measures for the Promotion of New Energy Use, etc. ( Cabinet Order No. 208 of June 20, 1997) The Cabinet hereby enacts this Cabinet Order pursuant to the provisions of Article 2, Article 12 and Article 13, paragraph ( 3 ), item ( iii) and item ( vi) of the Act on Special Measures for the Promotion of New Energy Use, etc. ( Act No. 37 of 1997 ). Article 1 ( New Energy Use, etc. ) New energy use, etc. specified by a Cabinet Order set forth in Article 2 of the Act on Special Measures for the Promotion of New Energy Use, etc. ( hereinafter referred to as the "Act") shall be as follows: () i to produce fuel from organic substances derived from plants and animals which can be used as a source of energy ( excluding crude oil, petroleum gas, combustible natural gas and coal and their products; referred to as "biomass" in the following item and item ( vi )); ( ii) to use biomass or fuel made from biomass to generate heat ( excluding those listed in item ( vi )); ( iii) to use solar thermal energy for heating water, heating and cooling space or other purposes; ( iv) to use heat from sea water, river water or other water sources utilizing a refrigeration facility; ( v) to use heat from snow or ice ( excluding ice processed utilizing refrigeration equipment) for refrigeration, cooling space or other purposes; -1-

( vi) to use biomass or fuel made from biomass to generate electric power; ( vii) to use geothermal energy to generate electric power ( limited to electric power generation using ammonia-water, pentane or other liquids with a boiling point of below 100 degrees at atmospheric pressure ); ( viii) to use wind energy to generate electric power; ( ix) to use hydraulic energy to generate electric power ( limited to electric power generation using a power generation facility which is installed in a structure used for irrigation, water-utilization, sediment control or other purposes other than electric power generation, having output capacity of 1,000 kilowatts or less) ; and ( x) to generate electricity utilizing a solar cell. Article 2 ( Scope of Small and Medium Sized Enterprise Operator) Business types, and the amount of stated capital or the total amount of contribution and the number of employees for such respective business types, specified by a Cabinet Order as prescribed in Article 13, paragraph ( 3 ), item ( iii) of the Act shall be as in the following table. Business type Amount of stated capital N u m b e r o f or total amount of employees contribution (i) rubber products manufacturing 300,000,000 yen 900 employees industry (excluding automobile or aircraft tire and tube manufacturing industry and industrial belt manufacturing industry) (ii) software service industry or 300,000,000 yen 300 employees information processing service industry (iii) hotel business industry 50,000,000 yen 200 employees ( 2) Partnerships and federations specified by a Cabinet Order set forth in Article 13, paragraph ( 3 ), item ( vi) of the Act shall be as follows: () i business cooperatives, small business cooperatives and federations of cooperatives; and ( ii) commercial and industrial associations and federations of commercial and industrial associations. Supplementary Provisions, Extract -2-

( Effective Date) This Cabinet Order shall come into force as from the day of the enforcement of the Act ( June 23, 1997 ). Supplementary Provisions ( Cabinet Order No. 386 of December 3, 1999 ), Extract This Cabinet Order shall come into force as from the day of promulgation. Article 6 ( Transitional Measures concerning Penal Provisions) With regard to the application of penal provisions to acts committed prior to the enforcement of this Cabinet Order and acts committed after the enforcement of this Cabinet Order in the case where the provisions then in force shall remain applicable pursuant to the Supplementary Provisions of this Cabinet Order, the provisions then in force shall remain applicable. Supplementary Provisions ( Cabinet Order No. 132 of March 29, 2000) ( Effective Date) This Cabinet Order shall come into force as from April 1, 2000. ( Transitional Measures) ( 2) With regard to the application of the provision of Article 4, paragraph of the Order for Enforcement of the Act on Financial Aid for Introduction of Facilities by Small Sized Enterprise Operators, etc. revised by the provision of Article 1 for the period from fiscal year 2000 until fiscal year 2003, the term "prefectural special accounting" in the same paragraph shall be deemed to be replaced with "the amount of lending of the fund for the modernization of equipment of small and medium sized enterprises prescribed in Article 2, paragraph ( 2) of the Act on Financial and Other Assistance for Modernization of Small and Medium Sized Enterprises prior to the revision by the provision of Article 4 of the Act for Partial Revision of the Acts Related to Small and Medium Sized Enterprises for the Purpose of Vitalization, etc. of Business Activities of Small and Medium Sized Enterprises ( Act No. 222 of 1999) on the settlement of the prefectural special accounting prescribed in Article 10, paragraph ( 2) of the Act on Financial and Other Assistance for Modernization of Small and Medium Sized Enterprises prior to the revision by the provision of Article 4 of the Act for Partial Revision of the Acts Related to Small and Medium Sized Enterprises for the Purpose of -3-

Vitalization, etc. of Business Activities of Small and Medium Sized Enterprises, and the prefectural special accounting." Supplementary Provisions ( Cabinet Order No. 56 of March 22, 2001 ), Extract This Cabinet Order shall come into force as from April 1, 2001. Supplementary Provisions ( Cabinet Order No. 15 of January 25, 2002) This Cabinet Order shall come into force as from the day of promulgation. Supplementary Provisions ( Cabinet Order No. 180 of April 26, 2006 ), Extract This Cabinet Order shall come into force as from the day of the enforcement of the Companies Act ( May 1, 2006 ). Supplementary Provisions ( Cabinet Order No. 16 of February 1, 2008) This Cabinet Order shall come into force as from April 1, 2008. Article 2 ( Transitional Measures concerning Application, etc. for Certification for Use Plan) With regard to the use plan prescribed in the provision of Article 8, paragraph of the Act on Special Measures for the Promotion of New Energy Use, etc. ( hereinafter referred to as the "Act") which pertains to the new energy use, etc. listed in Article 1, item () i, item ( iii ), item ( viii) to item ( x ), item ( xii) or item ( xv) of the Order for Enforcement of the Act on Special Measures for the Promotion of New Energy Use, etc. prior to the revision by this Cabinet Order ( hereinafter referred to as the "Old Order" ), for which an application was filed pursuant to the provision of Article 8, paragraph of the Act prior to the day of the enforcement of this Cabinet Order and a disposition of certification or non-certification had not been made at the time of the enforcement of this Cabinet Order, the provisions then in force shall remain applicable to the competent minister's disposition concerning said application. ( 2) With regard to the application of the provision of paragraph of the following Article, the use plan set forth in Article 8, paragraph of the Act certified in accordance with the provisions then in force pursuant to the provision of the -4-

preceding paragraph shall be deemed to be the certified use plan prescribed in Article 9, paragraph ( 2) of the Act. ( 3) With regard to the application of the provision of paragraph ( 2) of the following Article, an entity who implements the use plan set forth in the preceding paragraph shall be deemed to be the certified business operator prescribed in Article 9, paragraph ( 2) of the Act. Article 3 ( Transitional Measures concerning Entity who has Received Certification for its Use Plan) With regard to the certification for change and rescission of the certified use plan prescribed in Article 9, paragraph ( 2) of the Act which pertains to the new energy use, etc. listed in Article 1, item () i, item ( iii ), item ( viii) to item ( x ), item ( xii) or item ( xv) of the Old Order, the provisions then in force shall remain applicable. ( 2) With regard to the business of the Independent Administrative Agency, New Energy and Industrial Technology Development concerning a guarantee for the debt under Article 10, item () i of the Act with respect to the certified business operator set forth in Article 9, paragraph ( 2) of the Act who implements the use plan pertaining to the new energy use, etc. listed in Article 1, item () i, item ( iii ), item ( viii) to item ( x ), item ( xii) or item ( xv) of the Old Order, special provisions for the Small and Medium Business Investment and Consultation Companies Act ( Act No. 101 of 1963) as prescribed in Article 13 of the Act and the collection of reports prescribed in Article 14 of the Act, the provisions then in force shall remain applicable. Article 4 ( Transitional Measures concerning Penal Provisions) With regard to the application of penal provisions to acts committed prior to the enforcement of this Cabinet Order and acts committed after the enforcement of this Cabinet Order in the case where the provisions then in force shall remain applicable pursuant to the Supplementary Provisions of this Cabinet Order, the provisions then in force shall remain applicable. -5-