['diabetic nephropathy']
['cs-3150', 'placebo']

        Inclusion Criteria:

          -  Subjects with type 2 diabetes mellitus

          -  Male or female subjects aged 20 years or older at informed consent

          -  Subjects with urinary albumin to creatine ratio (UACR) ≥ 45 mg/g Cr and < 300 mg/g Cr

          -  Estimated glomerular filtration rate by creatinine (eGFRcreat) ≥ 30 mL/min/1.73 m^2

          -  Subjects treated with angiotensin-converting enzyme inhibitor (ACEi) or angiotensin
             receptor blocker (ARB) for at least 3 months prior to treatment period

        Exclusion Criteria:

          -  Type 1 diabetes

          -  HbA1c (NGSP) >=8.4%

          -  Secondary glucose intolerance

          -  Subjects diagnosed with non-diabetic nephropathy

          -  Nephrotic syndrome

          -  Secondary hypertension or malignant hypertension

          -  Serum potassium level in any of the following categories: For subjects with eGFRcreat
             of ≥ 45 mL/min/1.73 m^2, serum potassium level of < 3.5 mEq/L or ≥ 5.1 mEq/L; For
             subjects with eGFRcreat of ≥ 30 mL/min/1.73 m^2 and < 45 mL/min/1.73 m^2, serum
             potassium level of < 3.5 mEq/L or ≥ 4.8 mEq/L
      