特定暗号資産発行者は、特定暗号資産の募集・売出しに関して第二十七条の三十九第一項本文又は第二項本文の規定により公表する特定暗号資産情報のうち、貸借対照表、損益計算書その他の財務計算に関する情報で内閣府令で定めるものについて、その者と特別の利害関係のない公認会計士又は監査法人の監査証明を受けなければならない。ただし、当該特定暗号資産の募集・売出しに応じて特定暗号資産を取得し、又は買い付ける者が払い込む額が少額であるものとして政令で定める要件を満たす場合は、この限りでない。
A specified cryptoasset issuer must receive an audit certification by a certified public accountant or audit corporation that has no special interest in it with regard to a balance sheet, profit and loss statement, or other information related to financial accounting specified by Cabinet Office Order among the information on specified cryptoassets disclosed pursuant to the provisions of the main clause of Article 27-39, paragraph (1) or the main clause of Article 27-39, paragraph (2) in connection with a public offering or secondary distribution of specified cryptoassets; provided, however, that this does not apply if the requirements specified by Cabinet Order as those under which the amount to be paid by a person that acquires or purchases specified cryptoassets in response to that public offering or secondary distribution of specified cryptoassets is small are satisfied.