A cryptoasset exchange service provider must, pursuant to the provisions of Cabinet Office Order, prepare a written report on its cryptoasset exchange business for each business year and submit it to the Prime Minister.
In addition to the written reports specified in the preceding paragraph, a cryptoasset exchange service provider (limited to one who engages in the act set forth in Article 2, paragraph (15), item (iii) or (iv)) must, pursuant to the provisions of Cabinet Office Order, prepare a written report on the amount of users' money and the volumes of users' cryptoassets under the management in connection with the cryptoasset exchange services and other particulars concerning the management of these amounts for each period specified by Cabinet Office Order, and submit it to the Prime Minister.
Documents concerning finance, an audit report prepared by a certified public accountant or audit corporation regarding these documents, and other documents specified by Cabinet Office Order must be attached to the written report referred to in paragraph (1).
第一項の報告書には、財務に関する書類、当該書類についての公認会計士又は監査法人の監査報告書その他の内閣府令で定める書類を添付しなければならない。
Documents proving the amount of users' money and the volumes of users' cryptoassets under the management in connection with the cryptoasset exchange services and other documents specified by Cabinet Office Order must be attached to the written report referred to in paragraph (2).