The Report a Calendar Files

Seventy-five extraordinary reports reached EDINET from investment trusts between 5 and 13 August 2026. Seventy-two of them cite the same clause, 第29条第２項第４号. Sixty-four go on to name what they are filing — 信託財産の計算に関する書類として, as a document concerning the calculation of the trust assets. The occasion is not an event. It is that a term closed.

Schroder Investment Management's, filed 13 August for シュローダーＢＩＣｓ株式ファンド, prints it plainly: ファンドの計算期間が到来したことにより — the fund's calculation period having arrived — and then the provision, 金融商品取引法第24条の５第４項および特定有価証券の内容等の開示に関する内閣府令第29条第２項第４号, filed 信託財産の計算に関する書類として, as a document concerning the calculation of the trust assets.

That clause, 第29条第２項第４号, is cited by 72 of the 75. All 75 cite the Act's Article 24-5, paragraph 4. The form is the same 臨時報告書 that operating companies file, and this piece's earlier count of those found forty-four enumerated occasions on which a company owes one. For these funds the occasion is that the calendar closed a period.

Twenty issuers filed the 75, and they arrived on six dates: 30 on the 5th, five on the 6th, 13 on the 7th, 22 on the 10th, four on the 12th and one on the 13th. BlackRock Japan filed 26, Mitsubishi UFJ Asset Management eight, Global X Japan seven, Nissay and Daiwa five each.

Seventy-one carry the words 計算期間 inside 【報告内容】, most terms set out with a 自 and a 至 and some with the two dates joined by a wave dash. Several print more than one term on the same filing, so the field is a table of closings rather than a single span.

The terms are short. Daiwa's りそなブラジル・ソブリン・ファンド（毎月決算型）tables three of them, the first, 第210計算期間, running 2026年4月28日 to 2026年5月25日 — four weeks. Schroder's runs 2026年5月1日 to 2026年7月30日, the two dates that filing prints.

Three of the 75 are where the population stops being uniform. Two cite 第29条第２項第14号 instead, the clause for beginning the procedure to terminate a trust early: Amundi Japan's for アムンディ・米国・ユーロ高利回り債ファンド and Sumitomo Mitsui DS Asset Management's for アジアＧＸ関連株式ファンド. Both print the decision, not a period. The third is Daiwa Office Investment Corporation's, filed under 第29条第１項及び同条第２項第２号 for a change in a 特定関係法人, a specified related party — the report names 大和証券リアルティ株式会社 and prints its capital as 500百万円（2026年３月末日時点）, ¥500 million (US$3.05 million), with 2026年６月１日 as the 異動の年月日. It prints no 計算期間 at all, because its occasion is not a closing.

So the shape is: 72 reports because a period closed, two because a trust is being wound up early, one because a related party changed.

The two wind-up reports are worth separating from the rest for what they do not carry. Neither prints a 計算期間, because the occasion is a decision rather than a closing. Amundi Japan's prints 信託終了（繰上償還）にかかる手続きを開始することを決定 and Sumitomo Mitsui DS Asset Management's 繰上償還にかかる手続きを開始することを決定 — in both, a decision to begin the procedure for early redemption. In a set of 75 where 72 report the arrival of a date, these two report a decision, in the word the documents themselves print: 決定.

Thirty-four of the 75 name the Tokyo Stock Exchange under 【縦覧に供する場所】, 33 print 該当事項はありません, Daiwa's five print 当該事項はありません — 当該, not 該当 — and the remaining three print 該当なし. The 34 are concentrated: 25 of BlackRock's 26 and all seven of Global X's, both of them issuers of exchange-traded funds, plus two others. The field answers when there is an exchange to answer with.

Nissay's are not alone in tabling more than one term. Under 【報告内容】 one of them runs three terms across under a single 計算期間 heading — 第155期, 第156期 and 第157期 — each with its own 自 and 至. Tokio Marine's tables terms the same way. The report is filed once and covers the terms that have closed since the last one.

That is the mechanism the whole set turns on. A fund's registration incorporates its accounts; its accounts close on the fund's own calendar; and the closing is itself a reportable occasion, which is why 72 documents cite a clause whose occasion is the arrival of a date. Thirty-one say so in words — 計算期間が到来 or 計算期間末日が到来 — and the rest cite the provision and go straight to the table.

What this count rests on. The 75 are what EDINET's list returns for the description 臨時報告書（内国特定有価証券） over those dates, read on the morning of 13 August. The clause counts come from searching each reason field for 第29条第N項第M号 and taking the first match; a document citing two clauses would be counted once, under the first.

This piece gives no span for the terms. The first version of it did, taken from the first two dates inside 【報告内容】, and that reading breaks on the filings that table several terms at once: it measures the first and reports it as the period. Nothing is measured here that a reader cannot see on the page.

This piece does not use the figures those reports print beside the dates. Most carry a distribution per ten thousand units, a net asset total, a unit count and a period return; none of those figures appears here, and the counts above would be unchanged if they did not exist.

The three that do not cite 第29条第２項第４号 are the interesting residue, and all three are legible: two wind-ups and a related-party change.

One occasion, seventy-two times, and the occasion is a date.