The Correction That Takes It Back

Thirteen companies filed a 臨時報告書の訂正報告書 between 5 and 12 August 2026 — a correction to an extraordinary report. Two of them use it to take the original report back.

One Career (4377) filed an extraordinary report because a consolidated subsidiary resolved on 31 July to pay it a dividend of ¥1.8 billion (US$11.0 million), an event material to its own accounts under 第19条第２項第12号. On 6 August the subsidiary's shareholders resolved to cancel the dividend. The correction says what follows: 当該規定に該当しないこととなりましたので、臨時報告書を取り下げるものであります — the provision no longer applies, and the report is withdrawn.

Yagi (7460) withdraws for a different reason. Its report of 24 July covered a performance share unit plan for directors and executive officers; the correction says 売出価額の総額が一億円未満であり — the total sale value came to under ¥100 million (US$611,000) — and, in its own words, 臨時報告書の提出事由に該当しないため、当該臨時報告書を取り下げるものであります. Two more name an error. Shimizu (1803) prints 2026年７月30日に提出いたしました臨時報告書について、XBRLデータの一部に誤りがありましたので — an error in part of the XBRL data — and adds that a corrected set of XBRL data is filed with it. Pharmarise Holdings (2796) prints 記載事項の一部に誤りがありましたので against a report of 30 January. The remaining nine restate the original filing and put the correction below. Nojima (7419) begins 2026年７月21日付で、金融商品取引法第24条の５第４項及び企業内容等の開示に関する内閣府令第19条第２項第２号の２の規定に基づき提出しま — on 21 July, under the Act and item 2-2 of the ordinance, we filed. Disco (6146) opens the same way with 23 July. Toyota (7203) opens with the date too — 当社は、2026年８月４日付で — and then names the plan: 株式付与ＥＳＯＰ信託を活用した, an employee stock ownership plan trust.

The form does not ask for a diagnosis. It asks for the reason the correction is being filed, and restating the original filing is a reason; the correction itself then appears below, in the pairs.

Eleven of the thirteen print pairs. （訂正前） carries the text as it stood, （訂正後） the text that replaces it, and the reader compares. Seven print one pair, two print two, two print three.

The two that print none are the two withdrawals. There is nothing to set beside anything: the document does not replace text, it removes the filing the text was in. Searching the full text of each for （訂正前）, (訂正前) and ＜訂正前＞ returns nothing.

The brackets divide three ways: eight of the eleven set the pair in full-width （ ）, two in half-width ( ), and one — 株式会社日本ピグメントホールディングス (4119) — opens with a half-width ( and closes with a full-width ）. No document in these thirteen sets the pair in the angle form ＜ ＞.

What the original reports were filed under is the more interesting column. Six of the thirteen correct a report filed under 第19条第２項第２号の２ — solicitations of shares or share-acquisition rights above ¥100 million (US$611,000) resolved by a board. That is the same item this file's earlier count found cited most often across 139 extraordinary reports in the same window.

The rest are scattered one apiece: 第３号 and 第８号の２ together at Pharmarise Holdings (2796), 第４号 with 第12号の２ and 第12号の３ at Nakabohtec (1787), 第７号 at Ichimasa Kamaboko (2904), 第９号の２ at 株式会社日本ピグメントホールディングス (4119), 第12号 at One Career. One reason line does not name a number: Shimizu's, whose subject is the XBRL data error. The numbers sit in its pair instead, in the half-width brackets counted above — (訂正前)企業内容等の開示に関する内閣府令第19条第２項第19号, (訂正後)企業内容等の開示に関する内閣府令第19条第２項第２号の２. WOWOW (4839) names three — 第15号, 第12号 and 第19号 — 647 characters into a reason line of 998, which is further in than a short extraction window reaches.

WOWOW's is the longest reason line in the set. It sets out a board resolution of 15 June, a new company to be formed, an absorption-type split by which NTT Docomo's Lemino video distribution business would move into it, the acquisition of 51 per cent of that company's shares, and a third-party allotment of new WOWOW shares to Docomo. All of that is the account of the transaction the original report described; the correction to it comes after.

So the population is 13 documents doing three different things: two withdraw the report, two correct an error in it, and nine restate the transaction and amend the text below. Only the first two change whether the original stands.

Every one of the thirteen names the Tokyo Stock Exchange under 【縦覧に供する場所】. All thirteen filers carry securities codes, and the inspection field has an exchange to answer with in every case.

Two of the thirteen appear elsewhere in this file's readings of the same week. Shimizu filed a correction to a shelf registration on the same 5 August, suspending that registration for the day. Oi Electric (6822) is correcting a report of 29 July filed under 第２号の２: its 「発行価格及び資本組入額」 and 「発行価額の総額及び資本組入額の総額」 were determined by a board resolution of 5 August, and the correction is filed under 法第24条の５第５項 to carry the determined figures. The Oi Electric reason line read in an earlier piece here, the one whose event was 発生する見込み, belongs to a different report.

On the counts. The thirteen are what EDINET's list returns for the description 訂正臨時報告書 over 5 to 13 August 2026, read on the morning of the 13th. The item numbers come from searching each reason line for 第N号 and 第N号のM and collecting all matches, so a report citing three items contributes three; the six at 第２号の２ are six separate documents.

The pair counts are occurrences of the strings （訂正前）, (訂正前) and ＜訂正前＞ in each document's full text. A flat search cannot tell a heading from the same phrase in a sentence, and I have not tried to.

This piece gives no interval between an original report and its correction. The reason lines print dates, but not always the same kind of date: some give the day the original was filed, others the day a board met or a shareholders' meeting resolved. A machine reading the first date in each line would be measuring from three different things, so no such measure appears here.

What this piece does not do: read the pairs across the nine and say what each changed. The pairs print the before and the after, and reading them tells you what changed in that block, but the reason lines do not classify the change and this piece has not read the pairs across all thirteen. The two that name an error say so because their filers wrote it; the form asks for a reason, not a diagnosis.