（国際協力銀行関係の債務救済措置（債務免除を伴う債務支払猶予方式）に関する日本国政府とナイジェリア連邦共和国政府との間の交換公文） 
（訳文）                                                    
  　書簡をもって啓上いたします。本使は、二千五年十月十八日、十九日及び二十日にパリで開催されたナイジェリア連邦共和国政府の代表者と関係債権諸国政府の代表者との間の協議において到達した結論に基づき日本国政府の代表者とナイジェリア連邦共和国政府の代表者との間で行われた最近の交渉に言及する光栄を有します。本使は、更に、当該交渉において到達した次の了解を確認する光栄を有します。
Abuja, February 13, 2006

Excellency,

	I have the honour to refer to the recent negotiations between the representatives of the Government of Japan and of the Government of the Federal Republic of Nigeria that were held on the basis of the conclusions reached during the consultations between the representatives of the Government of the Federal Republic of Nigeria and of the Governments of the creditor countries concerned held in Paris on October 18, 19 and 20, 2005.  I have further the honour to confirm the following understanding reached in the course of the said negotiations:


１　債務免除方式及び債務支払猶予方式による債務救済措置が、国際協力銀行（以下「銀行」という。）により、日本国の関係法令に従ってとられることになる。
1.	A debt relief measure in the form of cancellation and deferral will be taken by Japan Bank for International Cooperation (hereinafter referred to as "the Bank") in accordance with the relevant laws and regulations of Japan.

２(1)　免除される債務及び支払を猶予される債務は、ナイジェリア連邦共和国政府が銀行に対して負う次の(a)、(b)、(c)、(d)、(e)及び(f)に規定する債務から成る。
2.	(1)	The debts to be cancelled and deferred consist of the debts referred to in (a), (b), (c), (d), (e) and (f) below which the Government of the Federal Republic of Nigeria owes to the Bank.

(a)　円借款の供与に関してナイジェリア連邦共和国政府と海外経済協力基金（以下「基金」という。）との間で二千五年十月二十日より前に締結された借款契約に基づいて支払われるべき債務は次のとおりである。
(a)	The debts payable under the Loan Agreements concluded before October 20, 2005 between the Government of the Federal Republic of Nigeria and the Overseas Economic Cooperation Fund (hereinafter referred to as "the Fund") concerning the extension of Yen Loan are as follows:

(i)　二千五年九月十四日以前に弁済期限の到来した未払の元本及び契約上の利子
(i)	the principal and contractual interest having fallen due on or before September 14, 2005 and not paid;

(ii)　(i)に規定する債務に対する遅延利子であって、二千五年九月十四日以前に生じた未払のもの
(ii)	the late interest on the debts referred to in (i) above having accrued on or before September 14, 2005 and not paid;

(iii)　二千五年九月十五日以降に弁済期限の到来したか又は到来する未払のすべての元本
(iii)	all the principal having fallen or falling due on or after September 15, 2005 and not paid; and

(iv)　(iii)に規定する債務に対する利子であって、最後の利子支払日から二千五年九月十四日まで（同日を含む。）の間に生じた未払のもの
(iv)	the accrued interest on the debts referred to in (iii) above having accrued from the last interest date up to September 14, 2005 inclusive and not paid.

(b)　千九百九十一年十月二十八日にナイジェリア連邦共和国政府と日本国政府との間で交換された債務救済措置に関する書簡に基づき行われた取極に従って、ナイジェリア連邦共和国政府と基金との間で締結された円借款の繰延契約に基づいて支払われるべき債務は次のとおりである。
(b)	The debts payable under the rescheduling agreement concluded between the Government of the Federal Republic of Nigeria and the Fund on the rescheduling of Yen Loan pursuant to the arrangements made by the Notes exchanged between the Government of Japan and the Government of the Federal Republic of Nigeria on October 28, 1991 concerning the debt relief measures are as follows:

(i)　二千五年九月十四日以前に弁済期限の到来した未払の元本及び繰延利子
(i)	the principal and rescheduling interest having fallen due on or before September 14, 2005 and not paid;

(ii)　(i)に規定する債務に対する遅延利子であって、二千五年九月十四日以前に生じた未払のもの
(ii)	the late interest on the debts referred to in (i) above having accrued on or before September 14, 2005 and not paid;

(iii)　二千五年九月十五日以降に弁済期限の到来したか又は到来する未払のすべての元本
(iii)	all the principal having fallen or falling due on or after September 15, 2005 and not paid; and

(iv)　(iii)に規定する債務に対する利子であって、最後の利子支払日から二千五年九月十四日まで（同日を含む。）の間に生じた未払のもの
(iv)	the accrued interest on the debts referred to in (iii) above having accrued from the last interest date up to September 14, 2005 inclusive and not paid.

(c)　二千三年九月十九日にナイジェリア連邦共和国政府と日本国政府との間で交換された債務救済措置に関する書簡に基づき行われた取極に従って、ナイジェリア連邦共和国政府と銀行との間で締結された円借款の繰延契約に基づいて支払われるべき債務は次のとおりである。
(c)	The debts payable under the rescheduling agreement concluded between the Government of the Federal Republic of Nigeria and the Bank on the rescheduling of Yen Loan pursuant to the arrangements made by the Notes exchanged between the Government of Japan and the Government of the Federal Republic of Nigeria on September 19, 2003 concerning the debt relief measures are as follows:

(i)　二千五年九月十四日以前に弁済期限の到来した未払の元本及び繰延利子
(i)	the principal and rescheduling interest having fallen due on or before September 14, 2005 and not paid;

(ii)　(i)に規定する債務に対する遅延利子であって、二千五年九月十四日以前に生じた未払のもの
(ii)	the late interest on the debts referred to in (i) above having accrued on or before September 14, 2005 and not paid;

(iii)　二千五年九月十五日以降に弁済期限の到来したか又は到来する未払のすべての元本
(iii)	all the principal having fallen or falling due on or after September 15, 2005 and not paid; and

(iv)　(iii)に規定する債務に対する利子であって、最後の利子支払日から二千五年九月十四日まで（同日を含む。）の間に生じた未払のもの
(iv)	the accrued interest on the debts referred to in (iii) above having accrued from the last interest date up to September 14, 2005 inclusive and not paid.

(d)　ナイジェリア連邦共和国政府によって保証されたバイヤーズ・クレジットの供与に関してナイジェリア国営石油会社と日本輸出入銀行（以下「輸銀」という。）との間で二千五年十月二十日より前に締結された借款契約に基づいて支払われるべき債務は次のとおりである。
(d)	The debts payable under the Loan Agreements concluded before October 20, 2005 between the Nigerian National Petroleum Corporation and the Export-Import Bank of Japan (hereinafter referred to as "the JEXIM") concerning the extension of Buyer’s Credit guaranteed by the Government of the Federal Republic of Nigeria are as follows:

(i)　二千五年九月十四日以前に弁済期限の到来した未払の元本及び契約上の利子
(i)	the principal and contractual interest having fallen due on or before September 14, 2005 and not paid; and

(ii)　(i)に規定する債務に対する遅延利子であって、二千五年九月十四日以前に生じた未払のもの
(ii)	the late interest on the debts referred to in (i) above having accrued on or before September 14, 2005 and not paid.

(e)　千九百九十一年十月二十八日にナイジェリア連邦共和国政府と日本国政府との間で交換された債務救済措置に関する書簡に基づき行われた取極に従って、ナイジェリア連邦共和国政府と輸銀との間で締結された円借款の繰延契約に基づいて支払われるべき債務は次のとおりである。
(e)	The debts payable under the rescheduling agreement concluded between the Government of the Federal Republic of Nigeria and the JEXIM on the rescheduling of Yen Loan pursuant to the arrangements made by the Notes exchanged between the Government of Japan and the Government of the Federal Republic of Nigeria on October 28, 1991 concerning the debt relief measures are as follows:

(i)　二千五年九月十四日以前に弁済期限の到来した未払の元本及び繰延利子
(i)	the principal and rescheduling interest having fallen due on or before September 14, 2005 and not paid;

(ii)　(i)に規定する債務に対する遅延利子であって、二千五年九月十四日以前に生じた未払のもの
(ii)	the late interest on the debts referred to in (i) above having accrued on or before September 14, 2005 and not paid;

(iii)　二千五年九月十五日以降に弁済期限の到来したか又は到来する未払のすべての元本
(iii)	all the principal having fallen or falling due on or after September 15, 2005 and not paid; and

(iv)　(iii)に規定する債務に対する利子であって、最後の利子支払日から二千五年九月十四日まで（同日を含む。）の間に生じた未払のもの
(iv)	the accrued interest on the debts referred to in (iii) above having accrued from the last interest date up to September 14, 2005 inclusive and not paid.

(f)　二千三年九月十九日にナイジェリア連邦共和国政府と日本国政府との間で交換された債務救済措置に関する書簡に基づき行われた取極に従って、ナイジェリア連邦共和国政府と銀行との間で締結された円借款及びナイジェリア連邦共和国政府によって保証されたバイヤーズ・クレジットの繰延契約に基づいて支払われるべき債務は次のとおりである。
(f)	The debts payable under the rescheduling agreement concluded between the Government of the Federal Republic of Nigeria and the Bank on the rescheduling of Yen Loan and Buyer’s Credit guaranteed by the Government of the Federal Republic of Nigeria pursuant to the arrangements made by the Notes exchanged between the Government of Japan and the Government of the Federal Republic of Nigeria on September 19, 2003 concerning the debt relief measures are as follows:

(i)　二千五年九月十四日以前に弁済期限の到来した未払の元本及び繰延利子
(i)	the principal and rescheduling interest having fallen due on or before September 14, 2005 and not paid;

(ii)　(i)に規定する債務に対する遅延利子であって、二千五年九月十四日以前に生じた未払のもの
(ii)	the late interest on the debts referred to in (i) above having accrued on or before September 14, 2005 and not paid;

(iii)　二千五年九月十五日以降に弁済期限の到来したか又は到来する未払のすべての元本
(iii)	all the principal having fallen or falling due on or after September 15, 2005 and not paid; and

(iv)　(iii)に規定する債務に対する利子であって、最後の利子支払日から二千五年九月十四日まで（同日を含む。）の間に生じた未払のもの
(iv)	the accrued interest on the debts referred to in (iii) above having accrued from the last interest date up to September 14, 2005 inclusive and not paid.

(2)(a)　(1)(a)、(b)及び(c)に規定する債務を、以下「債務Ｉ」と総称する。
(2)	(a)	The debts referred to in (a), (b) and (c) of sub-paragraph (1) above are hereinafter collectively referred to as “the Debts I”.

(b)　(1)(d)、(e)及び(f)に規定する債務を、以下「債務Ⅱ」と総称する。
(b)	The debts referred to in (d), (e) and (f) of sub-paragraph (1) above are hereinafter collectively referred to as “the Debts II”.

(3)(a)　(1)(a)(i)、(ii)、(iii)及び(iv)に規定する債務の総額は、三百三十一億六千九百十四万二百八十九円（三三、一六九、一四〇、二八九円）となる。
(3)	(a) The total amount of the debts referred to in (a)(i),(ii), (iii) and (iv) of sub-paragraph (1) above will be thirty-three billion one hundred and sixty-nine million one hundred and forty thousand two hundred and eighty-nine yen (\ 33,169,140,289).

(b)　(1)(b)(i)、(ii)、(iii)及び(iv)に規定する債務の総額は、十一億五千四百十二万五千三百八十八円（一、一五四、一二五、三八八円）となる。
(b)	The total amount of the debts referred to in (b) (i), (ii), (iii) and (iv) of sub-paragraph (1) above will be one billion one hundred and fifty-four million one hundred and twenty-five thousand three hundred and eighty-eight yen (\ 1,154,125,388).

(c)　(1)(c)(i)、(ii)、(iii)及び(iv)に規定する債務の総額は、百六十五億四千二十二万千六百十二円（一六、五四〇、二二一、六一二円）となる。
(c)	The total amount of the debts referred to in (c) (i), (ii), (iii) and (iv) of sub-paragraph (1) above will be sixteen billion five hundred and forty million two hundred and twenty-one thousand six hundred and twelve yen (\ 16,540,221,612).

(d)　(1)(d)(i)及び(ii)に規定する債務の総額は、四十億五千百三万八千七百六十六円（四、〇五一、〇三八、七六六円）となる。
(d)	The total amount of the debts referred to in (d) (i) and (ii) of sub-paragraph (1) above will be four billion fifty-one million thirty-eight thousand seven hundred and sixty-six yen (\ 4,051,038,766).

(e)　(1)(e)(i)、(ii)、(iii)及び(iv)に規定する債務の総額は、二十六億四千二十八万三千四百八十円（二、六四〇、二八三、四八〇円）となる。
(e)	The total amount of the debts referred to in (e) (i), (ii), (iii) and (iv) of sub-paragraph (1) above will be two billion six hundred and forty million two hundred and eighty-three thousand four hundred and eighty yen (\ 2,640,283,480).

(f)　(1)(f)(i)、(ii)、(iii)及び(iv)に規定する債務の総額は、三百六十八億五千七百十六万七千二百円（三六、八五七、一六七、二〇〇円）となる。
(f)	The total amount of the debts referred to in (f) (i), (ii), (iii) and (iv) of sub-paragraph (1) will be thirty-six billion eight hundred and fifty-seven million one hundred and sixty-seven thousand two hundred yen (\36,857,167,200).

(4)(a)　債務免除及び債務支払猶予の条件は、ナイジェリア連邦共和国政府と銀行との間で締結される債務繰延契約（以下「債務繰延契約」という。）であって、なかんずく次の原則を含むものにおいて規定される。
(4)	(a)	The terms and conditions of the cancellation and deferral will be stipulated in rescheduling agreements to be concluded between the Government of the Federal Republic of Nigeria and the Bank (hereinafter referred to as "the Rescheduling Agreements"), which will contain, inter alia, the following principles:

(i)　債務Ｉの一部に関し、
(i)	With regard to a part of the Debts I: 

(A)　四千六百九万八百四十五円（四六、〇九〇、八四五円）が、既に支払われたことが確認される。
(A)	it is confirmed that forty-six million ninety thousand eight hundred and forty-five yen(\46,090,845) has been already paid;

(B)　百四十億六百一万四千六十四円（一四、〇〇六、〇一四、〇六四円）が、既に支払われたことが確認される。
(B)	it is confirmed that fourteen billion six million fourteen thousand sixty-four yen (\14,006,014,064) has been already paid;

(C)　三十七億五千八百十六万三千九百九十四円（三、七五八、一六三、九九四円）が、既に支払われたことが確認される。
(C)	it is confirmed that three billion seven hundred and fifty-eight million one hundred and sixty-three thousand nine hundred and ninety-four yen (\3,758,163,994) has been already paid;

(D)　(A)及び(B)に規定する支払が行われたことを条件として、四十九億三百九十九万六千六百五十五円（四、九〇三、九九六、六五五円）が債務繰延契約の履行の日に免除される。
(D)	provided that the payments referred to in sub-paragraphs (A) and (B) above have been fully made, four billion nine hundred and three million nine hundred and ninety-six thousand six hundred and fifty-five yen (\4,903,996,655) will be cancelled on the date of the execution of the Rescheduling Agreements.

(ii)　債務Ⅱの一部に関し、
(ii)	With regard to a part of the Debts II:

(A)　五千六百二十万四千八百五十五円（五六、二〇四、八五五円）が、既に支払われたことが確認される。
(A)	it is confirmed that fifty-six million two hundred and four thousand eight hundred and fifty-five yen (\56,204,855) has been already paid;

(B)　二百三十八億九千六百四十四万九千五百八十七円（二三、八九六、四四九、五八七円）が、既に支払われたことが確認される。
(B)	it is confirmed that twenty-three billion eight hundred and ninety-six million four hundred and forty-nine thousand five hundred and eighty-seven yen (\23,896,449,587) has been already paid;

(C)　六十四億七千百九十八万三千七百七十三円（六、四七一、九八三、七七三円）が、既に支払われたことが確認される。
(C)	it is confirmed that six billion four hundred and seventy-one million nine hundred and eighty-three thousand seven hundred and seventy-three yen (\6,471,983,773) has been already paid; and

(D)　(A)及び(B)に規定する支払が行われたことを条件として、三十一億八千百三十三万三千五百十円（三、一八一、三三三、五一〇円）が債務繰延契約の履行の日に免除される。
(D)	provided that the payments referred to in sub-paragraphs (A) and (B) above have been fully made, three billion one hundred and eighty-one million three hundred and thirty-three thousand five hundred and ten yen (\3,181,333,510) will be cancelled on the date of the execution of the Rescheduling Agreements.

(b)　この書簡の利子率に関する規定に従って、この書簡の債務Ⅰ及び債務Ⅱにいかなる利子も二千五年九月十五日以降課されない。
(b)	No interest will be charged on the Debts on and after September 15, 2005, pursuant to the relevant provisions of the present Notes related to the interest rates on the Debts I and the Debts II in the present Notes.

(c)　債務繰延契約には３に規定する支払の条件も含まれる。
(c)	The Rescheduling Agreements will also stipulate the terms and conditions of the payments provided in paragraph 3.

３(1)　債務Ｉの一部に関し、
3.	(1)	With regard to a part of the Debts I:

(a)　ＩＭＦが政策支援措置（以下「ＰＳＩ」という。）の第一次審査を承認した後二十営業日以内に二百十億七千九百十二万九百四円（二一、〇七九、一二〇、九〇四円）が支払われる。
(a)	twenty-one billion seventy-nine million one hundred and twenty thousand nine hundred and four yen (\21,079,120,904) will be paid not later than twenty (20) business days after the approval of the first review under the Policy Support Instrument (hereinafter referred to as “the PSI”) by the IMF;

(b)　ＩＭＦが二千六年五月三十一日までにＰＳＩの第一次審査を承認し、かつ、２(4)(a)(i)(A)、(B)及び(C)並びに前記(a)に規定する支払が行われたことを条件として、七十億七千十万八百二十七円（七、〇七〇、一〇〇、八二七円）が免除される。
(b)	provided that the IMF has approved the first review under the PSI not later than May 31, 2006 and that the payments referred to in sub-paragraphs (4)(a)(i)(A), (B) and (C) of paragraph 2. and sub-paragraph (a) above have been fully made, seven billion seventy million one hundred thousand eight hundred and twenty-seven yen (\7,070,100,827) will be cancelled;

(2)　債務Ⅱの一部に関し、
(2)	With regard to a part of the Debts II:

(a)　ＩＭＦがＰＳＩの第一次審査を承認した後二十営業日以内に五十二億三千七百八十一万四千九百三円（五、二三七、八一四、九〇三円）が支払われる。
(a)	five billion two hundred and thirty-seven million eight hundred and fourteen thousand nine hundred and three yen (\5,237,814,903) will be paid not later than twenty (20) business days after the approval of the first review under the PSI by the IMF;

(b)　ＩＭＦが二千六年五月三十一日までにＰＳＩの第一次審査を承認し、かつ、２(4)(a)(ii)(A)、(B)及び(C)並びに前記(a)に規定する支払が行われたことを条件として、四十七億四百七十万二千八百十八円（四、七〇四、七〇二、八一八円）が免除される。
(b)	provided that the IMF has approved the first review under the PSI not later than May 31, 2006 and that the payments referred to in sub-paragraphs (4)(a)(ii)(A), (B) and (C) of paragraph 2. and sub-paragraph (a) above have been fully made, four billion seven hundred and four million seven hundred and two thousand eight hundred and eighteen yen (\4,704,702,818) will be cancelled.

４(1)　ナイジェリア連邦共和国の債務（この取極が対象とする債務を含む。）の再編に関し、ナイジェリア連邦共和国政府の代表者及び債権諸国政府の代表者が新たな結論に到達した場合には、日本国政府とナイジェリア連邦共和国政府との間でこの取極の継続又は修正について討議するための協議が行われる。
4.	(1)	If the representatives of the Government of the Federal Republic of Nigeria and the representatives of the Governments of the creditor countries come to a new conclusion in connection with reorganization of the Federal Republic of Nigeria’s debts including the debts covered by the present arrangements, consultations shall be held between the Government of Japan and the Government of the Federal Republic of Nigeria in order to discuss the matter of continuation or modification of the present arrangements.


(2)　ＩＭＦによるＰＳＩの第一次審査の承認の遅延に伴うこの取極の履行に関する技術的な修正に関し、ナイジェリア連邦共和国政府の代表者及び債権諸国政府の代表者が新たな結論に到達した場合には、この取極の３(1)(b)及び(2)(b)に規定するＩＭＦによるＰＳＩの第一次審査の承認の日に関し、日本国政府及びナイジェリア連邦共和国政府の関係当局間の同意により必要な修正を行うことができる。
(2)	If the representatives of the Government of the Federal Republic of Nigeria and the representatives of the Governments of the creditor countries come to a new conclusion regarding technical modifications regarding the implementation of the present arrangements arising from a delay of approval of the first review under the PSI by the IMF, necessary modification of the present arrangements may be made to the date of approval of the first review under the PSI by the IMF referred to in sub-paragraphs (1)(b) and (2)(b) of paragraph 3. of this Note by mutual consent between the competent authorities of the Government of Japan and of the Government of the Federal Republic of Nigeria.

５(1)　２(4)(a)(i)(B)、及び(C)並びに２(4)(a)(ii)(B)及び(C)に規定する支払は、ナイジェリア中央銀行（以下「ＣＢＮ」という。）と国際決済銀行（以下「ＢＩＳ」という。）との間で締結したＢＩＳ特別勘定合意書の条件に基づき設立、維持される特別勘定に行われた。特別勘定に支払われた額に対する利息は銀行の利益のために生じ、日本国政府はナイジェリア連邦共和国政府の事前の同意なしに、交換されたこの書簡の提示のみにより該当する額を引き出す権利を留保する。
5.	(1)	The payments referred to in sub-paragraphs (4)(a)(i)(B) and (C) of paragraph 2. and (4)(a)(ii)(B) and (C) of paragraph 2. were made to the Special Depository Account established and managed in accordance with the terms of the Depository and Escrow Agreement concluded between the Central Bank of Nigeria (hereinafter referred to as “the CBN”)and the Bank for International Settlements (hereinafter referred to as “the BIS”).  Interests on the amounts deposited on the Special Deposit Account will be accruing to the benefit of the Bank and the Government of Japan reserves the right to debit the relevant amounts, without prior consent of the Government of Federal Republic of Nigeria, upon mere presentation of the present Notes duly exchanged.

(2)　この書簡に関するすべての支出は、ＣＢＮとＢＩＳとの間で締結されたＢＩＳ特別勘定合意書の条件に基づき、ＢＩＳによって行われる。
(2)	All disbursements relating to the present Notes shall be made by the BIS in accordance with the terms of the Depositary and Escrow Agreement concluded between the CBN and the BIS.

(3)　３に規定する支払に関し、ナイジェリア連邦共和国政府は債務のうち該当する額を直接銀行の口座に支払う。
(3)	Regarding the payments referred to in paragraph 3., the Government of the Federal Republic of Nigeria will pay the relevant amount of the debts directly to the account of the Bank.

本使は、更に、この書簡及びナイジェリア連邦共和国政府に代わって前記の了解を確認される閣下の返簡が両政府間の合意を構成し、その合意が閣下の返簡の日付の日に効力を生ずるものとすることを提案する光栄を有します。
I have further the honour to propose that this Note and Your Excellency’s Note in reply confirming on behalf of the Government of the Federal Republic of Nigeria the foregoing understanding shall constitute an agreement between the two Governments, which shall enter into force on the date of Your Excellency’s Note in reply.

本使は、以上を申し進めるに際し、ここに閣下に向かって敬意を表します。
I avail myself of this opportunity to extend to Your Excellency the assurance of my highest consideration.

二千六年二月十三日にアブジャで
      
      　　　　　　　　　　　　　　　　　　　　　　　　　　　ナイジェリア連邦共和国駐在
          　　　　　　　　　　　　　　　　　　　　　　　　　　　日本国特命全権大使　田中映男
 (Signed)  Akio Tanaka
					     Ambassador Extraordinary
					   and Plenipotentiary of Japan
				      to the Federal Republic of Nigeria


ナイジェリア連邦共和国
        財務大臣　ンゴジ・オコンジョ＝イウェアラ閣下
Her Excellency
Dr. Ngozi Okonjo-Iweala
Minister of Finance
of the Federal Republic of Nigeria


（訳文）
  　書簡をもって啓上いたします。本大臣は、本日付の閣下の次の書簡を受領したことを確認する光栄を有します。
Abuja, February 13, 2006

Excellency,

	I have the honour to acknowledge the receipt of your Excellency’s Note of today’s date, which reads as follows:


本大臣は、更に、前記の了解をナイジェリア連邦共和国政府に代わって確認するとともに、閣下の書簡及びこの返簡が両政府間の合意を構成し、その合意がこの返簡の日付の日に効力を生ずるものとすることに同意する光栄を有します。
I have further the honour to confirm on behalf of the Government of the Federal Republic of Nigeria the foregoing understanding and to agree that Your Excellency’s Note and this Note in reply shall constitute an agreement between the two Governments, which shall enter into force on the date of this Note in reply.

本大臣は、以上を申し進めるに際し、ここに閣下に向かって敬意を表します。
I avail myself of this opportunity to extend to Your Excellency the assurance of my highest consideration.

二千六年二月十三日にアブジャで
      
  　　　　　　　　　　　　　　　　　　　　　　　ナイジェリア連邦共和国
        　　　　　　　　　　　　　　　　　　　　　　財務大臣　ンゴジ・オコンジョ＝イウェアラ
(Signed) Ngozi Okonjo-Iweala
						Minister of Finance
						of the Federal Republic 
						of Nigeria


　ナイジェリア連邦共和国駐在
    　　日本国特命全権大使　田中映男閣下
His Excellency
Mr. Akio Tanaka
Ambassador Extraordinary
and Plenipotentiary of Japan
to the Federal Republic of Nigeria


（商業上の債務についての債務救済措置（債務免除を伴う債務支払猶予方式）に関する日本国政府とナ　　　イジェリア連邦共和国政府との間の交換公文）

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								

							

						

						

							

								

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
訳文）
  　書簡をもって啓上いたします。本使は、二千五年十月十八日、十九日及び二十日にパリで開催されたナイジェリア連邦共和国政府の代表者と関係債権諸国政府の代表者との間の協議において到達した結論に基づき日本国政府の代表者とナイジェリア連邦共和国政府の代表者との間で行われた最近の交渉に言及する光栄を有します。本使は、更に、当該交渉において到達した次の了解を確認する光栄を有します。

							

						

						

							

								
						Abuja, February 13, 2006

Excellency,

	I have the honour to refer to the recent negotiations between the representatives of the Government of Japan and of the Government of the Federal Republic of Nigeria that were held on the basis of the conclusions reached during the consultations between the representatives of the Government of the Federal Republic of Nigeria and of the Governments of the creditor countries concerned held in Paris on October 18, 19 and 20, 2005.  I have further the honour to confirm the following understanding reached in the course of the said negotiations:


							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
１(1)　この取極は、ナイジェリア連邦共和国の政府若しくは連邦州又はナイジェリア連邦共和国の政府若しくは連邦州のいずれかによって全面的に所有されている公的団体（以下「債務者」という。）と日本国の居住者である関係債権者（以下「債権者」という。）との間で千九百八十五年十月一日より前に契約され又は一若しくは二以上の債務者によって保証され、日本国政府が保険を引き受けた弁済期間が一年を超える商業上の債務の元本、契約上の利子、繰延利子及び遅延利子であって、次に掲げるもの（以下「商業債務」という。）の総額に適用される。

							

						

						

							

								
1.	(1)	The present arrangements will apply to the total amount of the following principal of, contractual interest on, rescheduling interest on and late interest on the commercial debts with a repayment period of more than one year insured by the Government of Japan, which were contracted before October 1st, 1985 between the Government or a federated State of the Federal Republic of Nigeria or a public entity wholly owned by the Government of the Federal Republic of Nigeria or by one or some of its federated States (hereinafter referred to as “the Debtors”) on the one hand and the creditors concerned resident in Japan (hereinafter referred  to as “the Creditors”) on the other, or which were covered by the guarantee of one or several of the Debtors (hereinafter referred to as “the Commercial Debts”):

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(a)　千九百九十一年十月二十八日に日本国政府とナイジェリア連邦共和国政府との間で交換された書簡に基づき行われた取極に従って過去に繰り延べられた商業上の債務に関し、

							

						

						

							

								
(a)	For the commercial debts previously rescheduled pursuant to the arrangements made by the Notes exchanged between the Governments of Japan and of the Federal Republic of Nigeria on October 28, 1991,

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(i)　二千五年九月十四日以前に弁済期限の到来した未払の元本及び繰延利子

							

						

						

							

								
(i)	the principal and rescheduling interest having fallen due on or before September 14, 2005 and not paid;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(ii)　(i)に規定する債務に対する遅延利子であって、二千五年九月十四日以前に生じた未払のもの


							

						

						

							

								
(ii)	the late interest on the debts referred to in (i) above having accrued on or before September 14, 2005 and not paid;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(iii)　二千五年九月十五日以降に弁済期限の到来したか又は到来する未払のすべての元本

							

						

						

							

								
(iii)	all the principal having fallen or falling due on or after September 15, 2005 and not paid; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(iv)　(iii)に規定する債務に対する利子であって、最後の利子支払日から二千五年九月十四日まで（同日を含む。）の間に生じた未払のもの

							

						

						

							

								
(iv)	the accrued interest on the debts referred to in (iii) above having accrued from the last interest date up to September 14, 2005 inclusive and not paid.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(b)　二千三年九月十九日に日本国政府とナイジェリア連邦共和国政府との間で交換された書簡に基づき行われた取極に従って過去に繰り延べられた商業上の債務に関し、

							

						

						

							

								
(b)	For the commercial debts previously rescheduled pursuant to the arrangements made by the Notes exchanged between the Governments of Japan and of the Federal Republic of Nigeria on September 19, 2003,

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(i)　二千五年九月十四日以前に弁済期限の到来した未払の元本及び繰延利子

							

						

						

							

								
(i)	the principal and rescheduling interest having fallen due on or before September 14, 2005 and not paid;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(ii)　(i)に規定する債務に対する遅延利子であって、二千五年九月十四日以前に生じた未払のもの

							

						

						

							

								
(ii)	the late interest on the debts referred to in (i) above having accrued on or before September 14, 2005 and not paid;

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(iii)　二千五年九月十五日以降に弁済期限の到来したか又は到来する未払のすべての元本

							

						

						

							

								
(iii)	all the principal having fallen or falling due on or after September 15, 2005 and not paid; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(iv)　(iii)に規定する債務に対する利子であって、最後の利子支払日から二千五年九月十四日まで（同日を含む。）の間に生じた未払のもの

							

						

						

							

								
(iv)	the accrued interest on the debts referred to in (iii) above having accrued from the last interest date up to September 14, 2005 inclusive and not paid.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(2)(a)　(1)(a)(i)に規定する債務の総額は、二百三十二億七千五百八十一万九千七百六十二円（二三、二七五、八一九、七六二円）となる。

							

						

						

							

								
(2)	(a)	The total amount of the debts referred to in (a)(i) of sub-paragraph (1) above will be twenty-three billion two hundred and seventy-five million eight hundred and nineteen thousand seven hundred and sixty-two yen (\23,275,819,762). 

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(b)　(1)(a)(ii)に規定する債務の総額は、十一億三千七百九十六万五千四百七十五円（一、一三七、九六五、四七五円）となる。

							

						

						

							

								
(b)	The total amount of the debts referred to in (a)(ii) of  sub-paragraph (1) above will be one billion one hundred and thirty-seven million nine hundred and sixty-five thousand four hundred and seventy-five yen (\1,137,965,475).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(c)　(1)(a)(iii)に規定する債務の総額は、五十五億三千三十万千九百七十八円（五、五三〇、三〇一、九七八円）となる。

							

						

						

							

								
(c)	The total amount of the debts referred to in (a)(iii) of sub-paragraph (1) above will be five billion five hundred and thirty million three hundred and one thousand nine hundred and seventy-eight yen (\5,530,301,978).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(d)　(1)(a)(iv)に規定する債務の総額は、九百二十七万六千五百十三円（九、二七六、五一三円）となる。

							

						

						

							

								
(d)	The total amount of the debts referred to in (a)(iv) of sub-paragraph (1) above will be nine million two hundred and seventy-six thousand five hundred and thirteen yen (\9,276,513).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(e)　(1)(b)(i)に規定する債務の総額は、三百八十一億四千九十八万八千七百六十円（三八、一四〇、九八八、七六〇円）となる。

							

						

						

							

								
(e)	The total amount of the debts referred to in (b)(i) of sub-paragraph (1) above will be thirty-eight billion one hundred and forty million nine hundred and eighty-eight thousand seven hundred and sixty yen (\38,140,988,760).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(f)　(1)(b)(ii)に規定する債務の総額は、十九億三千百十一万千百五十九円（一、九三一、一一一、一五九円）となる。

							

						

						

							

								
(f)	The total amount of the debts referred to in (b)(ii) of sub-paragraph (1) above will be one billion nine hundred and thirty one million one hundred and eleven thousand one hundred and fifty-nine yen(\1,931,111,159).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(g)　(1)(b)(iii)に規定する債務の総額は、二千八百八十六億七千三百三十四万三千八百十四円（二八八、六七三、三四三、八一四円）となる。

							

						

						

							

								
(g)	The total amount of the debts referred to in (b)(iii) of sub-paragraph (1) above will be two hundred and eighty-eight billion six hundred and seventy-three million three hundred and forty-three thousand eight hundred and fourteen yen (\288,673,343,814).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(h)　(1)(b)(iv)に規定する債務の総額は、三十八億五千三百十九万五千九百七十二円（三、八五三、一九五、九七二円）となる。

							

						

						

							

								
(h)	The total amount of the debts referred to in (b)(iv) of sub-paragraph (1) above will be three billion eight hundred and fifty-three million one hundred and ninety-five thousand nine hundred and seventy-two yen (\3,853,195,972).

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
２　商業債務の一部に関し、これら債務の免除の条件はなかんずく次の原則を含む。

							

						

						

							

								
2.	With regard to a part of the Commercial Debts, the terms and conditions of the cancellation of these debts will contain, inter alia, the following principles:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(1)　二十億九十八万千四百八十二円（二、〇〇〇、九八一、四八二円）が、既に支払われたことが確認される。

							

						

						

							

								
(1)	it is confirmed that two billion nine hundred and eighty-one thousand four hundred and eighty-two yen(\2,000,981,482) has been already paid; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(2)　六百九十七億九千五百九万二千八百九十七円（六九、七九五、〇九二、八九七円）が、既に支払われたことが確認される。

							

						

						

							

								
(2)	it is confirmed that sixty-nine billion seven hundred and ninety-five million ninety-two thousand eight hundred and ninety-seven yen (\69,795,092,897) has been already paid; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(3)　百三十九億九千二百七十五万三千二百九十六円（一三、九九二、七五三、二九六円）が、既に支払われたことが確認される。

							

						

						

							

								
(3)	it is confirmed that thirteen billion nine hundred and ninety-two million seven hundred and fifty-three thousand two hundred and ninety-six yen (\13,992,753,296) has been already paid.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
３(1)　２(1)及び(2)に規定する支払が行われたことを条件として、九百十三億三千百八十四万八千円（九一、三三一、八四八、〇〇〇円）が、この書簡の交換の日に免除される。

							

						

						

							

								
3.	(1)	Provided that the payments referred to in sub-paragraphs (1) and (2) of paragraph 2. have been fully made, ninety-one billion three hundred and thirty-one million eight hundred and forty-eight thousand yen (\91,331,848,000) will be cancelled on the date of the exchange of the present Notes.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(2)　２(3)に規定する支払が行われたことを条件として、二千五年九月十五日からこの書簡の交換の日の前日までの間（両期日を含む。）に生じた商業債務に対する利子は、この書簡の交換の日に免除される。

							

						

						

							

								
(2)	Provided that the payment of sub-paragraph (3) of paragraph 2. has been fully made, the interest on the Commercial Debts accruing between September 15, 2005 and the previous day of the date of exchange of the present Notes, both dates inclusive, will be cancelled on the date of exchange of the present Notes. 

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
４(1)　二千五年九月十五日からこの書簡の交換の日の前日までの間（両期日を含む。）に生じた商業債務の利子率（遅延利子を含む。）は、この書簡の附属書Ｉに掲げられる。

							

						

						

							

								
4.	(1)	The rates of interest (including late interest) on the Commercial Debts accruing between September 15, 2005 and  the previous day of the date of exchange of the present Notes, both dates inclusive, are shown in ANNEX I hereto.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(2)　利子の額は、未決済の債務の額に当該債務が決済されないままに経過した日数及び一日当たりの利子率を乗じて算定される。一日当たりの利子率は、(1)に規定する利子率を三百六十五日で除して算定される。前記の算定方法を算式で表したものが、この書簡の附属書Ⅱに掲げられる。

							

						

						

							

								
(2)	The amount of interest will be calculated by multiplying the amount of the debt unsettled by the product of the number of the days the debt has not been settled and the daily interest rate. The daily interest rate is calculated by dividing the rate of interest referred to in sub-paragraph (1) above by three hundred and sixty-five (365).  The illustration in the form of numerical formula of the method of calculation mentioned above is shown in the Annex II attached hereto.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
５　償還されていない商業債務の残りの部分については、

							

						

						

							

								
5.	With regard to the remaining part of the Commercial Debts outstanding:

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(1)　ＩＭＦが政策支援措置（以下「ＰＳＩ」という。）の第一次審査を承認した日から二十営業日以内に五百二十七億三百五十五万八千三百八十四円（五二、七〇三、五五八、三八四円）が、支払われる。

							

						

						

							

								
(1)	fifty-two billion seven hundred and three million five hundred fifty-eight thousand three hundred and eighty-four yen (\52,703,558,384) will be paid not later than 20 business days after the approval of the first review under the Policy Support Instrument (hereinafter referred to as “the PSI”) by the IMF; and

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(2)　千三百二十七億二千七百七十六万九千三百七十四円（一三二、七二七、七六九、三七四円）が、免除の日まで支払いが猶予される。ＩＭＦが二千六年五月三十一日までにＰＳＩの第一次審査を承認し、かつ、２(1)、(2)及び(3)並びに前記(1)に規定する支払が行われたことを条件として、この債務（一三二、七二七、七六九、三七四円）が免除される。

							

						

						

							

								
(2)	one hundred thirty-two billion seven hundred and twenty-seven million seven hundred and sixty-nine thousand three hundred and seventy-four yen (\132,727,769,374) will be deferred until the day of the cancellation.  Provided that the IMF has approved the first review under the PSI not later than May 31, 2006 and that the payments referred to in sub-paragraphs (1), (2) and (3) of paragraph 2. and sub-paragraph (1) above have been fully made, the debts (\132,727,769,374) will be cancelled.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(3)　この書簡の交換の日から前記(2)に規定する免除の日まで（両期日を含む。）に生ずる(1)及び(2)に規定する債務に対する利子は、(2)に規定する債務の免除の際に、免除される。

							

						

						

							

								
(3)	the interest on the debts referred to in sub-paragraphs (1) and (2) above accruing between the date of the exchange of the present Notes and the day of the cancellation referred to in sub-paragraph (2) above, both dates inclusive, will be cancelled upon the cancellation of the debts referred to in sub-paragraph (2) above.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
６(1)　２(2)及び(3)に規定する支払は、ナイジェリア中央銀行（以下「ＣＢＮ」という。）と国際決済銀行（以下「ＢＩＳ」という。）との間で締結したＢＩＳ特別勘定合意書の条件に基づき設立、維持される特別勘定に行われた。特別勘定に支払われた額に対する利息は債権者の利益のために生じ、日本国政府はナイジェリア連邦共和国政府の事前の同意なしに、交換されたこの書簡の提示のみにより該当する額を引き出す権利を留保する。

							

						

						

							

								
6.	(1)	The payments referred to in sub-paragraphs (2) and (3) of paragraph 2. were made to the Special Depository Account established and managed in accordance with the terms of the Depository and Escrow Agreement concluded between the Central Bank of Nigeria (hereinafter referred to as “the CBN”) and the Bank for International Settlements (hereinafter referred to as “the BIS”).  Interests on the amounts deposited on the Special Deposit Account will be accruing to the benefit of the Creditors and the Government of Japan reserves the right to debit the relevant amounts, without prior consent of the Government of the Federal Republic of Nigeria, upon mere presentation of the present Notes duly exchanged.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(2)　この書簡に関係するすべての支出は、ＣＢＮとＢＩＳとの間で締結されたＢＩＳ特別勘定合意書の条件に基づき、ＢＩＳによって行われる。

							

						

						

							

								
(2)	All disbursements relating to the present Notes shall be made by the BIS in accordance with the terms of the Depositary and Escrow Agreement concluded between the CBN and the BIS.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(3)　５(1)に規定する支払に関し、ナイジェリア連邦共和国政府は債務のうち該当する額を直接日本国政府の関係当局の口座に支払う。

							

						

						

							

								
(3)	Regarding the payments referred to in sub-paragraph (1) of paragraph 5., the Government of the Federal Republic of Nigeria will pay the relevant amount of the debts directly to the account of the authorities concerned of the Government of Japan

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
７　支払われる利子については、ナイジェリア連邦共和国のすべての租税及び課徴金が免除される。

							

						

						

							

								
7.	The interest paid will be exempted from all taxes and duties of the Federal Republic of Nigeria.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
８　ナイジェリア連邦共和国政府は、関係する商業上の債務の決済に伴って、日本国政府の関係当局が指定する銀行口座に支払われる時までに生ずる銀行手数料を支払う。

							

						

						

							

								
8.	The Government of the Federal Republic of Nigeria will pay bank charges incidental to the settlement of the commercial debts concerned before and up to the time a payment reaches the bank account to be designated by the authorities concerned of the Government of Japan.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
９　関係する契約の条件のうちこの書簡において特に言及されていないものは、関係する契約の当事者間で別段の合意がある場合を除くほか、引き続き適用されることが確認される。

							

						

						

							

								
9.	It is confirmed that the terms and conditions of the contracts concerned not mentioned in this Note will remain applicable, unless otherwise agreed upon by the parties to the contracts concerned.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
10　ナイジェリア連邦共和国政府は、いずれかの第三国の居住者であって債権を有するものに対し債務救済措置に関して２、３又は５に規定する条件より有利な条件を与えた場合には、当該第三国の居住者であって債権を有するものに与えられる条件より不利でない条件を、債権者に直ちに与える。

							

						

						

							

								
10.	If the Government of the Federal Republic of Nigeria accords to creditors resident in any third country terms and conditions more favourable than those referred to in paragraph 2., paragraph 3. or paragraph 5. with regard to debt relief measures, the Government of the Federal Republic of Nigeria will forthwith accord to the Creditors the terms and conditions not less favourable than those accorded to the creditors resident in such third country.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
11(1)　ナイジェリア連邦共和国の債務（この取極が対象とする債務を含む。）の再編に関し、ナイジェリア連邦共和国政府の代表者及び債権諸国政府の代表者が新たな結論に到達した場合には、日本国政府とナイジェリア連邦共和国政府との間でこの取極の継続又は修正について討議するための協議が行われる。

							

						

						

							

								
11.	(1)	If the representatives of the Government of the Federal Republic of Nigeria and the representatives of the Governments of the creditor countries come to a new conclusion in connection with the reorganization of the Federal Republic of Nigeria’s debts including the Commercial Debts covered by the present arrangements, consultations shall be held between the Government of Japan and the Government of the Federal Republic of Nigeria in order to discuss the matter of continuation or modification of the present arrangements.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
(2)　ＩＭＦによるＰＳＩの第一次審査の承認の遅延に伴うこの取極の履行に関する技術的な修正に関し、ナイジェリア連邦共和国政府の代表者及び債権諸国政府の代表者が新たな結論に到達した場合には、５(2)に規定するＩＭＦによるＰＳＩの第一次審査の承認の日に関し、日本国政府及びナイジェリア連邦共和国政府の関係当局間の同意により必要な修正を行うことができる。

							

						

						

							

								
(2)	If the representatives of the Government of the Federal Republic of Nigeria and the representatives of the Governments of the creditor countries come to a new conclusion regarding technical modifications regarding the implementation of the present arrangements arising from a delay of approval of the first review under the PSI by the IMF, necessary modification of the present arrangements may be made relating to the date of approval of the first review under the PSI by the IMF referred to in sub-paragraph (2) of paragraph 5. by mutual consent between the competent authorities of the Government of Japan and of the Government of the Federal Republic of Nigeria.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
本使は、更に、この書簡及びナイジェリア連邦共和国政府に代わって前記の了解を確認される閣下の返簡が両政府間の合意を構成し、その合意が閣下の返簡の日付の日に効力を生ずるものとすることを提案する光栄を有します。

							

						

						

							

								
I have further the honour to propose that this Note and Your Excellency’s Note in reply confirming on behalf of the Government of the Federal Republic of Nigeria the foregoing understanding shall constitute an agreement between the two Governments, which shall enter into force on the date of Your Excellency’s Note in reply.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
本使は、以上を申し進めるに際し、ここに重ねて閣下に向かって敬意を表します。

							

						

						

							

								
I avail myself of this opportunity to renew to Your Excellency the assurance of my highest consideration.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
二千六年二月十三日にアブジャで
      
      　　　　　　　　　　　　　　　　　　　　　　　　　　　ナイジェリア連邦共和国駐在
          　　　　　　　　　　　　　　　　　　　　　　　　　　　日本国特命全権大使　田中映男

							

						

						

							

								
 (Signed)  Akio Tanaka
					     Ambassador Extraordinary
					   and Plenipotentiary of Japan
				      to the Federal Republic of Nigeria


							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
ナイジェリア連邦共和国
        財務大臣　ンゴジ・オコンジョ＝イウェアラ閣下

							

						

						

							

								
Her Excellency
Dr. Ngozi Okonjo-Iweala
Minister of Finance
of the Federal Republic of Nigeria


							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								

							

						

						

							

								

							

						

						

					

					
						
					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
附属書Ⅱ
  　
  　利子の額の算定方法の算式
                                   1
　　　　　　I ＝ A × D × R ×                                  365
      Ｉ：利子の額
      Ａ：未決済の債務の額
      Ｄ：債務が決済されないままに経過した日数
      Ｒ：年間の利子率
    （注）
(1)　Ｄは、各々の当初の弁済期日又は二千五年九月十五日のいずれか遅い日からこの書簡の交換の日での間（両期日を含む。）の日数に等しい。
(2)　Ｒは、附属書Ⅰに記載のとおり。

							

						

						

							

								
ANNEX II



	Numerical formula of the method of calculation of the amount of interest


I = A x D x R x 1/365


		I  :  The amount of interest

		A  :  The amount of the debt unsettled

		D  :  The number of the days the debt has not been settled

		R  :  The rate of interest (per annum)


(NOTE)

	With respect to the amount of interest:

	(1)	D is equal to the number of the days from each original due date or September 15, 2005, whichever is later, to the previous day of the date of the exchange of the present Notes, both dates inclusive.

	(2)	R is shown in Annex I.


							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（訳文）
  　書簡をもって啓上いたします。本大臣は、本日付けの閣下の次の書簡を受領したことを確認する光栄を有します。

							

						

						

							

								
Abuja, February 13, 2006

Excellency,

	I have the honour to acknowledge the receipt of Your Excellency’s Note of today’s date, which reads as follows:


							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
（日本側書簡）

							

						

						

							

								
“(Japanese Note)”

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
本大臣は、更に、前記の了解をナイジェリア連邦共和国政府に代わって確認するとともに、閣下の書簡及びこの返簡が両政府間の合意を構成し、その合意がこの書簡の日付の日に効力を生ずるものとすることに同意する光栄を有します。

							

						

						

							

								
I have further the honour to confirm on behalf of the Government of the Federal Republic of Nigeria the foregoing understanding and to agree that Your Excellency’s Note and this Note in reply shall constitute an agreement between the two Governments, which shall enter into force on the date of this Note in reply.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
本大臣は、以下を申し進めるに際し、ここに重ねて閣下に向かって敬意を表します。

							

						

						

							

								
I avail myself of this opportunity to renew to Your Excellency the assurance of my highest consideration.

							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
二千六年二月十三日にアブジャで
      
  　　　　　　　　　　　　　　　　　　　　　　　ナイジェリア連邦共和国
        　　　　　　　　　　　　　　　　　　　　　　財務大臣　ンゴジ・オコンジョ＝イウェアラ

							

						

						

							

								
(Signed) Ngozi Okonjo-Iweala
						Minister of Finance
						of the Federal Republic 
						of Nigeria


							

						

						

					

					
				
			
		
			
			
				
				

				
				
				
					

						

							

								
ナイジェリア連邦共和国駐在
    　　日本国特命全権大使　田中映男閣下

							

						

						

							

								
His Excellency
Mr. Akio Tanaka
Ambassador Extraordinary
and Plenipotentiary of Japan
to the Federal Republic of Nigeria