Supplementary Provisions, Article 3Transitional Measures Concerning Semiannual Securities Reports

①The provisions of Article 24-5, paragraph (1) of the item (iii) New Financial Instruments and Exchange Act (including as applied mutatis mutandis pursuant to paragraph (3) of that Article (including as applied mutatis mutandis pursuant to Article 27 of the item (iii) New Financial Instruments and Exchange Act) and as applied mutatis mutandis pursuant to Article 27 of the item (iii) New Financial Instruments and Exchange Act; the same applies in the following paragraph) apply to a semiannual securities report (meaning the semiannual securities report prescribed in Article 24-5, paragraph (1) of the item (iii) New Financial Instruments and Exchange Act; the same applies in the following paragraph) for a business year that begins on or after the item (iii) effective date, and with respect to a semiannual securities report (meaning the semiannual securities report prescribed in Article 24-5, paragraph (1) of the item (iii) Old Financial Instruments and Exchange Act) for a business year that began before the item (iii) effective date, the provisions then in force continue to govern.

②In the case where a quarterly securities report (limited to one pertaining to the first quarter of a business year and for which the period for its submission begins on or after the item (iii) effective date) is submitted on or after the item (iii) effective date pursuant to the provisions of paragraph (1) of the preceding Article, with respect to the submission of a semiannual securities report, notwithstanding the preceding paragraph, the provisions of Article 24-5, paragraph (1) of the item (iii) New Financial Instruments and Exchange Act apply from the business year to which that quarter belongs.