Supplementary Provisions, Article 19Transitional Measures Concerning Response to the Discovery of Facts of Violation of Laws and Regulations, etc.
第十九条（法令違反等事実発見への対応に関する経過措置）
The provisions of Article 193-3 of the New Financial Instruments and Exchange Act apply to audit certification of financial documents by a certified public accountant (including a foreign certified public accountant) or audit corporation for a business year or specified period of a specified issuer that begins on or after the effective date.
新金融商品取引法第百九十三条の三の規定は、公認会計士（外国公認会計士を含む。）又は監査法人の施行日以後に開始する特定発行者の事業年度又は特定期間に係る財務書類の監査証明について適用する。
(Responses to the Discovery of a Fact That Constitutes a Violation of Laws and Regulations)
If a certified public accountant or audit corporation, in the course of the audit certification referred to in paragraph (1) of the preceding Article, discovers a fact concerning a specified issuer…
公認会計士又は監査法人が、前条第一項の監査証明を行うに当たつて、特定発行者における法令に違反する事実その他の財務計算に関する書類の適正性の確保に影響を及ぼすおそれがある事実（次項第一号において「法令違反等事実」という。）を発見したときは、当該事実の内容及び当該事実に係る法令違反の是正その他の適切な措置をとるべき旨を…
Open this provisionthe effective datemachine translation
「施行日」
The date Act No. 99 of 2007, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 1, paragraph (1)
New Financial Instruments and Exchange Actmachine translation
「新金融商品取引法」
This Act as amended by Article 2 of Act No. 99 of 2007.
Short name set inSupplementary Provisions, Article 18, paragraph (1)
specified periodmachine translation
「特定期間」
In Articles 18 and 19 of the supplementary provisions (附則) of Act No. 99 of 2007, the specified period as defined in Article 24, paragraph (5) of the Financial Instruments and Exchange Act as amended by Article 2 of that Act.
Defined inSupplementary Provisions, Article 18, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 19
specified issuer
「特定発行者」
In Articles 18 and 19 of the supplementary provisions (附則) of Act No. 99 of 2007, a specified issuer as defined in Article 193-2, paragraph (1) of the Financial Instruments and Exchange Act as amended by Article 2 of that Act.
Defined inSupplementary Provisions, Article 18, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 19