Two states of equipoise without thought (acittakasamāpatti), i.e. an equipoise of non-conception (asaṃjñisamāpatti) and an equipoise of cessation (nirodhasamāpatti) belong to the conditioned forces dissociated from thought (cittaviprayuktasaṃskāra). There are various controversies over the two states of equipoise without thought in the Abhidharmakośabhāṣya. The Sarvastivāda-Vaibhāṣikas insist that the two states of equipoise without thought are the cessation of thought and thought concomitant (nirodhaś cittacaittānām). In contrast Bhadanta-Vasumitra insists that there is thought in the equipoise of cessation, but he is criticized by Bhadanta-Ghoṣaka. Furthermore, the Sarvastivāda-Vaibhāṣikas argue that the two states of equipoise without thought exist as a real entity (dravyatas). The Sautrantikas, however deny the real existence of the two states of equipoise without thought. This article is an annotated Japanese translation of the equipoise of non-conception and the equipoise of cessation in Vasubandhu’s Abhidharmakośabhāṣya, Yasomitra’s Sphutārthā Abhidharmakośavyākhyā and Sthiramati’s Tattvārthā Abhidharmakośat īkā. With regard to Purnavardhana’s Lakṣanānusārinī Abhidharmakośatıkā, I have noted only the passages which differ from Sthiramti’s Tattvārthā. The Current article is a sequel to“On Cittaviprayuktasaṃskāra in the Abhidharmakośa, Chapter II ―An Annotated Japanese Translation of the Abhidharmakośa and Its Commentaries (6)―,”Journal of Indian and Tibetan Studies (Indogaku Chibettogaku kenkyu), No. 16, 2012.