Supplementary Provisions

This Act comes into effect on December 1, 2005 (hereinafter referred to as "the effective date"); provided, however, that the provisions amending Article 27-2, paragraph (1) and Article 178, paragraph (2), and the provisions amending Article 198, item (vi) (limited to the part replacing ", paragraph (3) of that Article" with ", paragraph (4) of that Article") come into effect on the day on which ten days have elapsed from the date of promulgation, and the provisions amending Article 194-6, paragraph (3) come into effect on July 1 of the same year.

The provisions of Articles 24, 24-2 and 24-5 of the Financial Instruments and Exchange Act as amended by the provisions of Article 3 of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) (hereinafter referred to as the "New Financial Instruments and Exchange Act") (including the case where those provisions apply mutatis mutandis pursuant to Article 27 of the New Financial Instruments and Exchange Act) apply starting with the annual securities reports and their accompanying documents, the amended reports of those, and the semiannual securities reports and their amended reports, submitted by an issuer of securities set forth in the following items on or after the day specified in the respective items, and with regard to those submitted before the day specified in the respective items, the provisions then in force continue to govern.

The provisions of Article 24, paragraphs (8), (9), and (11) through (13) of the New Financial Instruments and Exchange Act, as applied mutatis mutandis pursuant to Article 24-7, paragraph (5) of the New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to paragraph (6) of that Article), apply starting with the parent company, etc. status reports submitted on or after the date specified by Cabinet Order within the period from the effective date to March 31, 2009.

The provisions of Article 27-2, paragraph (1) of the New Securities and Exchange Act apply to the purchase, etc. of share certificates, etc. prescribed in that paragraph that commences on or after the day on which that provision comes into effect, and with regard to the purchase, etc. of share certificates, etc. prescribed in Article 27-2, paragraph (1) of the Securities and Exchange Act before its amendment by this Act that commenced before that day, the provisions then in force continue to govern.

①The provisions of Article 172-2, paragraphs (1) and (2) of the New Securities and Exchange Act apply to the submission, on or after the effective date, of an annual securities report, etc. (meaning an annual securities report, etc. prescribed in paragraph (1) of that Article; the same applies in the following paragraph) or a semiannual securities or extraordinary report, etc. (meaning a semiannual securities or extraordinary report, etc. prescribed in paragraph (2) of that Article; the same applies in the following paragraph).

②With regard to the application of the provisions of Article 172-2, paragraph (1) or (2) of the New Securities and Exchange Act in the case where a person who has submitted an annual securities report, etc. or a semiannual securities or extraordinary report, etc. by the day on which one year elapses from the effective date falls under all of the following, the phrase "3,000,000 yen" in Article 172-2, paragraph (1), item (i) of the New Securities and Exchange Act is deemed to be replaced with "2,000,000 yen", the phrase "three one-hundred-thousandths" in item (ii), (b) of that paragraph is deemed to be replaced with "two one-hundred-thousandths", and in paragraph (2) of that Article, the phrase "item (i) of the preceding paragraph" is deemed to be replaced with "item (i) of the preceding paragraph as applied with the terms replaced pursuant to Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Securities and Exchange Act (Act No. 76 of 2005)", the phrase "item (ii) of that paragraph" is deemed to be replaced with "item (ii) of the preceding paragraph as applied with the terms replaced pursuant to paragraph (2) of that Article", and the phrase "item (i) of that paragraph" is deemed to be replaced with "item (i) of the preceding paragraph as applied with the terms replaced pursuant to paragraph (2) of that Article".

①The government is to, aiming for approximately two years, take into account the implementation status of the system pertaining to surcharges as amended by this Act, changes in socioeconomic conditions, etc., review what the system pertaining to surcharges ought to be, including the method of calculating the amount of surcharges, their level, and measures for monitoring violations, and take required measures based on the results.

②Once five years have passed after this Act comes into effect, the government is to take into account the implementation status of the provisions amended by this Act and the changes in socioeconomic conditions, review the financial system amended by this Act, and take the required measures based on the results of the review if it finds this to be necessary.