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Payment Services Act

資金決済に関する法律（しきんけっさいにかんするほうりつ）

Amended by

Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act

金融商品取引法及び資金決済に関する法律の一部を改正する法律

The whole text as amended, on e-Gov

The date on which the provisions listed in Article 1, item (x) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 12 of 2026) come into force. The exact day is not fixed yet.

The same amending law also changes

1 provision in the supplementary provisions

Each provision the amendment changes, before and after in one: words it removes are struck through, words it adds are highlighted. The Japanese is the law; the icon beside each English column says whose English it is.

1 change in the supplementary provisions (附則)

Supplementary Provisions, Article 11附則第十一条

Read it in the amended law
  • AddedSupplementary Provisions, Article 11, paragraph (1)

    A person who may engage in cryptoasset trading business pursuant to 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。