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Supplementary Provisions
The law as Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026) leaves it, with the words it changes marked.
The main text is read a page at a time: a chapter to a page, and a long chapter in runs of articles. The whole main text, and the supplementary provisions and appended tables this amendment changes. Those it leaves untouched are on the page for the text in force.
A person who is able to conduct cryptoasset trading services pursuant to the provisions of Article 8, paragraph (1) or (2) of the Supplementary Provisions is deemed to fall under a financial instruments business operator prescribed in Article 38-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957).
附則第八条第一項又は第二項の規定により暗号資産取引業務を行うことができる者については、租税特別措置法（昭和三十二年法律第二十六号）第三十八条の二第一項に規定する金融商品取引業者に該当するものとみなす。