A specified cryptoasset issuer must, if the specified cryptoassets of that specified cryptoasset issuer fall under specified cryptoassets that were subject to the application of the main clause of Article 27-39, paragraph (1) or the main clause of Article 27-39, paragraph (2) with regard to a public offering or secondary distribution of specified cryptoassets, disclose, pursuant to Cabinet Office Order, for each business year (or, where the specified cryptoasset issuer is a person other than a company or in any other case specified by Cabinet Office Order, for a period specified by Cabinet Office Order; the same applies in Article 172-16, paragraph (1) and Article 185-7, paragraph (42)), the information set forth in Article 27-39, paragraph (1), items (i) and (iii) within three months after the end of that business year (or, if it is found that it cannot be disclosed within that period due to unavoidable reasons, within a period approved in advance by the Prime Minister pursuant to Cabinet Office Order); provided, however, that this does not apply if, pursuant to Cabinet Office Order, in consideration of the transferability of those specified cryptoassets and other circumstances, it has obtained the approval of the Prime Minister that this does not damage the public interest or result in insufficient investor protection.
特定暗号資産発行者は、当該特定暗号資産発行者に係る特定暗号資産が特定暗号資産の募集・売出しにつき第二十七条の三十九第一項本文又は第二項本文の規定の適用を受けた特定暗号資産に該当する場合には、内閣府令で定めるところにより、事業年度（当該特定暗号資産発行者が会社以外の者である場合その他内閣府令で定める場合にあつては、内閣府令で定める期間。第百七十二条の十六第一項及び第百八十五条の七第四十二項において同じ。）ごとに、第二十七条の三十九第一項第一号及び第三号に掲げる情報を、当該事業年度経過後三月以内（やむを得ない理由により当該期間内に公表できないと認められる場合には、内閣府令で定めるところにより、あらかじめ内閣総理大臣の承認を受けた期間内）に、公表しなければならない。ただし、内閣府令で定めるところにより、当該特定暗号資産の流通性その他の事情を勘案し、公益又は投資者保護に欠けることがないものとして内閣総理大臣の承認を受けたときは、この限りでない。