Financial Instruments and Exchange Act

The provisions of Article 2, paragraphs (3) and (4) and Article 4, paragraphs (1) and (3) of the Financial Instruments and Exchange Act as amended by the provisions of Article 1 (excluding the amending provisions set forth in items (ii) and (iii) of the preceding Article; the same applies hereinafter in this Article) (hereinafter in this Article and the following Article referred to as the "item (iv) New Financial Instruments and Exchange Act"), the provisions of paragraph (6) of that Article (including as applied mutatis mutandis pursuant to Article 23-8, paragraph (4) of the item (iv) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the item (iv) New Financial Instruments and Exchange Act)), and the provisions of Article 5, paragraph (2), Article 13, paragraph (1), Article 23-3, paragraph (1), Article 23-8, paragraph (1), and Article 23-13, paragraph (1) and paragraphs (4) through (6) of the item (iv) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the item (iv) New Financial Instruments and Exchange Act) apply to solicitation with a view to issuing new securities prescribed in Article 4, paragraph (2) of the item (iv) New Financial Instruments and Exchange Act or solicitation with a view to delivering existing securities prescribed in that paragraph that commences on or after the date of enforcement of the provisions set forth in item (iv) of the preceding Article (hereinafter in this Article and the following Article referred to as the "item (iv) effective date"), and the provisions then in force continue to govern solicitation with a view to issuing new securities prescribed in Article 4, paragraph (2) of the Financial Instruments and Exchange Act prior to its amendment by the provisions of Article 1 or solicitation with a view to delivering existing securities prescribed in that paragraph that commenced before the item (iv) effective date.

The provisions of Article 26-4, paragraph (1) of the item (iv) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the item (iv) New Financial Instruments and Exchange Act) apply to the specified non-financial information prescribed in Article 26-4, paragraph (2), item (ii) of the item (iv) New Financial Instruments and Exchange Act that is to be stated in a covered disclosure document (meaning the covered disclosure document prescribed in Article 26-4, paragraph (2), item (i) of the item (iv) New Financial Instruments and Exchange Act; the same applies hereinafter in this paragraph and the following paragraph) in the case where the documents on financial accounting (meaning the documents on financial accounting prescribed in Article 26-2 of the item (iv) New Financial Instruments and Exchange Act; the same applies in the following paragraph) to be stated in that covered disclosure document pertain to a business year commencing on or after the item (iv) effective date.

The provisions of Article 26-5, paragraphs (1) and (6) of the item (iv) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the item (iv) New Financial Instruments and Exchange Act) apply to the specified non-financial information prescribed in Article 26-5, paragraph (1) of the item (iv) New Financial Instruments and Exchange Act that is to be stated in a covered disclosure document in the case where the documents on financial accounting to be stated in that covered disclosure document pertain to a business year commencing on or after the item (iv) effective date.

The provisions of Article 26-21, paragraph (1) of the item (iv) New Financial Instruments and Exchange Act apply to the financial statements prescribed in that paragraph and the business report prescribed in that paragraph that pertain to a business year commencing on or after the item (iv) effective date.

The provisions of Article 26-22 of the item (iv) New Financial Instruments and Exchange Act apply to the explanatory documents prescribed in that Article that pertain to a business year commencing on or after the item (iv) effective date.

Dispositions, procedures, and other acts that were carried out under the provisions of the respective Acts prior to their amendment by this Act (including orders based on them; the same applies hereinafter in this Article) before the enforcement of this Act (for the provisions set forth in Article 1, item (iv) of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article), and for which there is a corresponding provision in the respective Acts as amended by this Act, are, except as otherwise provided for in these Supplementary Provisions, deemed to have been carried out under the corresponding provisions of the respective Acts as amended by this Act.