第五条（課徴金に関する経過措置）
Supplementary Provisions, Article 5Transitional Measures Concerning Surcharges
The provisions of Article 172-2, paragraphs (1) and (2) of the New Securities and Exchange Act apply to the submission, on or after the effective date, of an annual securities report, etc. (meaning an annual securities report, etc. prescribed in paragraph (1) of that Article; the same applies in the following paragraph) or a semiannual securities or extraordinary report, etc. (meaning a semiannual securities or extraordinary report, etc. prescribed in paragraph (2) of that Article; the same applies in the following paragraph).
With regard to the application of the provisions of Article 172-2, paragraph (1) or (2) of the New Securities and Exchange Act in the case where a person who has submitted an annual securities report, etc. or a semiannual securities or extraordinary report, etc. by the day on which one year elapses from the effective date falls under all of the following, the phrase "3,000,000 yen" in Article 172-2, paragraph (1), item (i) of the New Securities and Exchange Act is deemed to be replaced with "2,000,000 yen", the phrase "three one-hundred-thousandths" in item (ii), (b) of that paragraph is deemed to be replaced with "two one-hundred-thousandths", and in paragraph (2) of that Article, the phrase "item (i) of the preceding paragraph" is deemed to be replaced with "item (i) of the preceding paragraph as applied with the terms replaced pursuant to Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Securities and Exchange Act (Act No. 76 of 2005)", the phrase "item (ii) of that paragraph" is deemed to be replaced with "item (ii) of the preceding paragraph as applied with the terms replaced pursuant to paragraph (2) of that Article", and the phrase "item (i) of that paragraph" is deemed to be replaced with "item (i) of the preceding paragraph as applied with the terms replaced pursuant to paragraph (2) of that Article".
施行日から起算して一年を経過する日までの間に有価証券報告書等又は半期・臨時報告書等を提出した者が次のいずれにも該当する場合における新証券取引法第百七十二条の二第一項又は第二項の規定の適用については、同条第一項第一号中「三百万円」とあるのは「二百万円」と、同項第二号ロ中「十万分の三」とあるのは「十万分の二」と、同条第二項中「前項第一号」とあるのは「証券取引法の一部を改正する法律（平成十七年法律第七十六号）附則第五条第二項において読み替えて適用する前項第一号」と、「同項第二号」とあるのは「同条第二項において読み替えて適用する前項第二号」と、「同項第一号」とあるのは「同条第二項において読み替えて適用する前項第一号」とする。
The person has not received a decision under Article 185-7, paragraph (1) of the New Securities and Exchange Act (limited to one pertaining to Article 178, paragraph (1), item (ii) of the New Securities and Exchange Act) or a decision under Article 185-7, paragraphs (2) through (4) of the New Securities and Exchange Act, and is not a person for whom five years have not elapsed since the day on which the person, having been sentenced to a penalty for committing, before the submission of that annual securities report, etc. or semiannual securities or extraordinary report, etc., an offense under Article 197, paragraph (1), item (i) or Article 198, item (vi) (limited to the part pertaining to the submission of an annual securities report, etc. or semiannual securities or extraordinary report, etc.) of the Securities and Exchange Act, completed the execution of the sentence or ceased to be subject to its execution;
By the day before the day on which the submission of reports or materials, or the inspection of books, documents, and other articles, under the provisions of Article 26 of the New Securities and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the New Securities and Exchange Act) was first conducted in connection with the case pertaining to the submission of that annual securities report, etc. or semiannual securities or extraordinary report, etc., the person has submitted an amended report under Article 7 of the New Securities and Exchange Act as the term is replaced pursuant to the provisions of Article 24-2, paragraph (1) of the New Securities and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the New Securities and Exchange Act), correcting the contents of that annual securities report, etc. or semiannual securities or extraordinary report, etc.;
The person has taken the measures necessary to prevent a recurrence of the submission of an annual securities report, etc. or a semiannual securities or extraordinary report, etc. containing a false statement regarding a material particular.
課徴金に関する経過措置
施行日から起算して一年を経過する日までの間に有価証券報告書等又は半期・臨時報告書等を提出した者が次のいずれにも該当する場合における新証券取引法第百七十二条の二第一項又は第二項の規定の適用については、同条第一項第一号中「三百万円」とあるのは「二百万円」と、同項第二号ロ中「十万分の三」とあるのは「十万分の二」と…
略称規定附則第一条第一項
この法律は、平成十七年十二月一日（以下「施行日」という。）から施行する。ただし、第二十七条の二第一項及び第百七十八条第二項の改正規定並びに第百九十八条第六号の改正規定（「、同条第三項」を「、同条第四項」に改める部分に限る。）は公布の日から…
わかりやすく言うと
この附則が属する改正法（平成十七年法律第七十六号）が施行される日のことです。