Article 172-12Administrative Monetary Penalty Payment Order Issued to a Person That Conducted an Act Which Facilitates or Incites Submission of Fake Disclosure Documents
第百七十二条の十二（虚偽開示書類等の提出等を容易にすべき行為又は唆す行為をした者に対する課徴金納付命令）
When a person specified in the following items (the person is referred to as a "person submitting disclosure documents, etc." in the following paragraph) has submitted, provided, or publicized documents or information specified in any of the items (the documents and information are referred to as the "fake disclosure documents, etc." in that paragraph) and there is a person that performed a specified involvement act (hereinafter referred to as "specified involved person" in this paragraph), the Prime Minister must, in accordance with the procedures prescribed in the following Section, order the specified involved person to pay to the national treasury an administrative monetary penalty in the amount specified by Cabinet Office Order as the amount equivalent to the amount of money or the value of other assets which have been paid or is payable as the fees, remuneration, or any other consideration for the specified involvement act:
issuer:a disclosure document for offerings (meaning a disclosure document for offerings prescribed in Article 172-2, paragraph (3)), an annual securities report, etc., or a semiannual securities or extraordinary report, etc. that contains a false statement about a material particular or omits a statement as to a material particular that is required to be stated, specified information on securities, etc. that contains a falsehood, etc., or information on the issuer, etc. that contains a falsehood, etc.; and
発行者 重要な事項につき虚偽の記載があり、若しくは記載すべき重要な事項の記載が欠けている発行開示書類（第百七十二条の二第三項に規定する発行開示書類をいう。）、有価証券報告書等若しくは半期・臨時報告書等、虚偽等のある特定証券等情報又は虚偽等のある発行者等情報
tender offeror prescribed in Article 27-3, paragraph (2) (including as applied mutatis mutandis pursuant to Article 27-22-2, paragraph (2)):tender offer notification, etc. which contains any fake statement on material particulars or lacks a statement on material particulars that are required to be stated.
第二十七条の三第二項（第二十七条の二十二の二第二項において準用する場合を含む。）に規定する公開買付者 重要な事項につき虚偽の記載があり、又は記載すべき重要な事項の記載が欠けている公開買付届出書等
The term "specified involvement act" as used in the preceding paragraph means an act which facilitates the submission, provision, or public announcement of fake disclosure documents, etc. by a person submitting disclosure documents, etc. which falls under any of the following items or an act which incites the submission, provision, or publicization of fake disclosure documents, etc. by a person submitting disclosure documents, etc.:
conducting a series of acts to hide or disguise all or part of the facts that should constitute the basis for accounting procedures necessary for the preparation of the fake disclosure documents, etc. and providing advice concerning the preparation of the fake disclosure documents, etc. by the person that prepares the fake disclosure documents, etc. based on the relevant hidden or disguised facts; and
当該虚偽開示書類等の作成に必要な会計処理の基礎となるべき事実の全部若しくは一部を隠蔽し、又は仮装するための一連の行為を行い、その隠蔽し、又は仮装したところに基づき当該虚偽開示書類等を作成する者が当該虚偽開示書類等を作成することに関し、助言を行うこと。
with the knowledge that the act constitutes all or part of a series of acts to hide or disguise that are prescribed in the preceding item, perform all or part of a series of acts to hide or disguise (excluding an act for making an audit certification prescribed in Article 193-2, paragraph (1)).
前号に規定する隠蔽し、又は仮装するための一連の行為の全部又は一部であることを知りながら、当該隠蔽し、又は仮装するための一連の行為（第百九十三条の二第一項に規定する監査証明を行う行為を除く。）の全部又は一部を行うこと。
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(Administrative Monetary Penalty Payment Order Issued to a Person That Conducted an Act Which Facilitates or Incites Submission of Fake Disclosure Documents)
When a person specified in the following items (the person is referred to as a "person submitting disclosure documents, etc." in the following paragraph) has submitted, provided…
次の各号に掲げる者（次項において「開示書類提出者等」という。）が当該各号に定める書類又は情報（同項において「虚偽開示書類等」という。）を提出し、提供し又は公表した場合において、特定関与行為を行つた者（以下この項において「特定関与者」という。）があるときは、内閣総理大臣は、次節に定める手続に従い、当該特定関与者に対し…
Open this provision(Administrative Monetary Penalty Payment Order Issued to a Person That Conducted an Act Which Facilitates or Incites Submission of Fake Disclosure Documents)
The term "specified involvement act" as used in the preceding paragraph means an act which facilitates the submission, provision, or public announcement of fake disclosure documents…
前項の「特定関与行為」とは、開示書類提出者等が虚偽開示書類等を提出し、提供し若しくは公表することを容易にすべき行為であつて次の各号のいずれかに該当するもの又は開示書類提出者等が虚偽開示書類等を提出し、提供し若しくは公表することを唆す行為をいう。
Open this provision(Administrative Monetary Penalty Payment Order Issued to a Person That Conducted an Act Which Facilitates or Incites Submission of Fake Disclosure Documents)
conducting a series of acts to hide or disguise all or part of the facts that should constitute the basis for accounting procedures necessary for the preparation of the fake disclosure documents…
当該虚偽開示書類等の作成に必要な会計処理の基礎となるべき事実の全部若しくは一部を隠蔽し、又は仮装するための一連の行為を行い、その隠蔽し、又は仮装したところに基づき当該虚偽開示書類等を作成する者が当該虚偽開示書類等を作成することに関し、助言を行うこと。
Open this provision(Administrative Monetary Penalty Payment Order Issued to an Issuer That Submits Disclosure Documents for Offerings Containing a False Statement)
The term "disclosure document for offerings" as used in the preceding two paragraphs means a statement and other documents under Article 5…
前二項の「発行開示書類」とは、第五条（第二十七条において準用する場合を含む。）の規定による届出書類（第五条第四項の規定の適用を受ける届出書の場合には、当該届出書に係る参照書類を含む。）、第七条第一項…
Open this provision(Audit Certification by a Certified Public Accountant or Audit Corporation)
A balance sheet, profit and loss statement, or other documents related to financial accounting specified by Cabinet Office Order, which is submitted pursuant to the provisions of this Act by a…
金融商品取引所に上場されている有価証券の発行会社その他の者で政令で定めるもの（以下この項及び次条において「特定発行者」という。）が、この法律の規定により提出する貸借対照表、損益計算書その他の財務計算に関する書類で内閣府令で定めるもの（第四項及び次条において「財務計算に関する書類」という。）には…
Open this provision(Tender Offers for Listed Share Certificates by the Issuer)
The provisions of Article 27-2, paragraphs (2) through (6); Article 27-3 (excluding the second sentence of paragraph (1) and paragraph (2), item (ii)); Article 27-4…
第二十七条の二第二項から第六項まで、第二十七条の三（第一項後段及び第二項第二号を除く。）、第二十七条の四、第二十七条の五（各号列記以外の部分に限る。第五項及び次条第五項において同じ。）、第二十七条の六から第二十七条の九まで（第二十七条の八第六項、第十項及び第十二項を除く。）…
Open this provision(Public Notice of the Commencement of a Tender Offer and Submission of a Tender Offer Statement)
A person that issues the public notice under the preceding paragraph (hereinafter referred to as a "public notice of the commencement of a tender offer" in this Section)…
前項の規定による公告（以下この節において「公開買付開始公告」という。）を行つた者（以下この節において「公開買付者」という。）は、内閣府令で定めるところにより、当該公開買付開始公告を行つた日に…
Open this provisionissuer
「発行者」
A person who issues or intends to issue securities, or for securities a Cabinet Office Order (内閣府令) specifies, the person it specifies; for rights treated as securities under Article 2, paragraph (2), the person a Cabinet Office Order specifies for each kind of right is treated as issuing them, at the time it specifies.
Defined inArticle 2, paragraph (5)
disclosure document for offerings
「発行開示書類」
A securities registration statement and the documents filed with it under Article 5, an amended registration statement under Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1), a shelf registration statement (発行登録書) and its attachments, an amended shelf registration statement (訂正発行登録書), or a shelf registration supplement (発行登録追補書類) and its attachments, each with the reference documents (参照書類) for it, including where those provisions apply under Article 27.
Defined inArticle 172-2, paragraph (3)
annual securities report, etc.machine translation
「有価証券報告書等」
In Chapter VI-2, annual securities reports and their attached documents under Article 24, paragraph (1) or (3) (including as applied under paragraph (5) of that Article and under Article 27) and Article 24, paragraph (6), and amendment reports under Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) as applied under Article 24-2, paragraph (1).
Defined inArticle 172-4, paragraph (1)· applies only in this chapter
semiannual securities or extraordinary report, etc.machine translation
「半期・臨時報告書等」
In Chapter 6-2, a semiannual securities report (半期報告書) or extraordinary report (臨時報告書) under Article 24-5, paragraph (1) or (4), or an amended report under Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) as Article 24-5, paragraph (5) applies them (including each of these as Article 27 applies them).
Defined inArticle 172-4, paragraph (2)· applies only in this chapter
tender offer statement, etc.machine translation
「公開買付届出書等」
In Chapter 6-2, a tender offer statement (公開買付届出書) under Article 27-3, paragraph (2), an amended statement under Article 27-8, paragraphs (1) to (4), a tender offeror's answer (対質問回答報告書) under Article 27-10, paragraph (11), or an amended report for it (including each of these as Article 27-22-2, paragraph (2) applies to an issuer's tender offer for its own listed share certificates, etc.).
Defined inArticle 172-6, paragraph (1)· applies only in this chapter
specified information on securities, etc. that contains a falsehood, etc.machine translation
「虚偽等のある特定証券等情報」
In Article 172-10 and in Article 172-12, paragraph (1), Article 178, paragraph (20) and Article 185-7, paragraph (15), specified information on securities, etc. (特定証券等情報) that contains false information on a material matter or lacks information on a material matter that must be provided or published; Article 172-10 orders an administrative monetary penalty (課徴金) on an issuer that provides or publishes it and sells securities through a solicitation based on it.
Short name set inArticle 172-10, paragraph (1)· applies only in this article and in Article 172-12, paragraph (1); Article 178, paragraph (20); and Article 185-7, paragraph (15)
information on the issuer, etc. that contains a falsehood, etc.machine translation
「虚偽等のある発行者等情報」
In Article 172-11, paragraph (1) and in Article 172-12, paragraph (1), Article 178, paragraph (21) and Article 185-7, paragraph (15), information on the issuer, etc. (発行者等情報) that contains false information on a material matter or lacks information on a material matter that must be provided or published; Article 172-11 orders an administrative monetary penalty (課徴金) on an issuer that provides or publishes it.
Short name set inArticle 172-11, paragraph (1)· applies only in this paragraph and in Article 172-12, paragraph (1); Article 178, paragraph (21); and Article 185-7, paragraph (15)
specified involved person
「特定関与者」
In Article 172-12, paragraph (1), a person who has carried out a specified involvement act (特定関与行為) — helping in the ways paragraph (2) lists, or inducing, an issuer or tender offeror to submit, provide or publish disclosure documents with a false statement or a material omission — and who must pay an administrative monetary penalty (課徴金) for it.
Short name set inArticle 172-12, paragraph (1)· applies only in this paragraph
fake disclosure documents, etc.
「虚偽開示書類等」
In Article 172-12, paragraphs (1) and (2), the documents or information with false or missing statements that a person submitting disclosure documents, etc. (開示書類提出者等) submits, provides or publishes: for an issuer, disclosure documents for offerings, annual securities reports, etc. or semiannual or extraordinary reports, etc. that are false on a material matter or leave out a material matter that must be stated, or specified information on securities, etc. or issuer information that contains a falsehood, etc.; for a tender offeror, such a tender offer statement, etc.
Short name set inArticle 172-12, paragraph (1)· applies only in this provision and in Article 172-12, paragraph (2)
person submitting disclosure documents, etc.
「開示書類提出者等」
In Article 172-12, paragraphs (1) and (2), an issuer that submits, provides or publishes disclosure documents or information, or a tender offeror under Article 27-3, paragraph (2) that submits a tender offer statement, etc.; where what it submits is false or incomplete on a material matter, an administrative monetary penalty (課徴金) is ordered on anyone who carried out a specified involvement act (特定関与行為) in it.
Short name set inArticle 172-12, paragraph (1)· applies only in this provision and in Article 172-12, paragraph (2)
specified involvement act
「特定関与行為」
An act that induces a person submitting disclosure documents, etc. (開示書類提出者等) to submit, provide or publish fake disclosure documents, etc. (虚偽開示書類等), or that makes it easier for them to do so by advising the person who prepares those documents on the basis of a concealment or disguise of the facts underlying the accounting, or by knowingly carrying out any part of that concealment or disguise (other than giving an audit certification).
Defined inArticle 172-12, paragraph (2)
value
「価額」
The price at which securities were sold, etc. or bought, etc., multiplied by the quantity, as used in working out the administrative monetary penalty (課徴金) under paragraph (1) of Articles 173, 174, 174-2 and 174-3.
Defined inArticle 173, paragraph (4)
Prime Minister
内閣総理大臣
The head of the Cabinet. Designated by the Diet from among its own members, and appointed by the Emperor on that designation (Articles 67 and 6). The Prime Minister appoints and may dismiss the other Ministers of State at will, and a majority of them must be members of the Diet (Article 68). No Minister of State can be subjected to legal action while in office without the Prime Minister's consent (Article 75).
Written by AI using Constitution, Arts. 6, 67, 68, 75 and Wikipedia: Prime Minister of Japan as a reference.