Article 193-3Responses to the Discovery of a Fact That Constitutes a Violation of Laws and Regulations
第百九十三条の三（法令違反等事実発見への対応）
If a certified public accountant or audit corporation, in the course of the audit certification referred to in paragraph (1) of the preceding Article, discovers a fact concerning a specified issuer which constitutes a violation of laws and regulations or any other fact that is likely to have an impact on ensuring the appropriateness of a document on financial accounting (referred to as a "fact constituting a violation of laws and regulations" in item (i) of the following paragraph), the certified public accountant or audit corporation must issue a notice in writing or by means of using an electronic data processing system or by any other means using information and communications technology that are specified by Cabinet Office Order, to the specified issuer, without delay and pursuant to the provisions of Cabinet Office Order, giving the details of that fact, as well as indicating that the specified issuer should rectify the violation of laws and regulations related to the fact and that they should take other appropriate measures.
公認会計士又は監査法人が、前条第一項の監査証明を行うに当たつて、特定発行者における法令に違反する事実その他の財務計算に関する書類の適正性の確保に影響を及ぼすおそれがある事実（次項第一号において「法令違反等事実」という。）を発見したときは、当該事実の内容及び当該事実に係る法令違反の是正その他の適切な措置をとるべき旨を、遅滞なく、内閣府令で定めるところにより、当該特定発行者に書面又は電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて内閣府令で定めるものにより通知しなければならない。
If a certified public accountant or audit corporation that has issued a notice under the preceding paragraph finds all of the following particulars apply even after the day on which the period specified by Cabinet Order has elapsed since the day of that notice, and finds it to be necessary in order to prevent the material impact provided for in item (i), the certified public accountant or audit corporation must file an opinion concerning those particulars to the Prime Minister pursuant to the provisions of Cabinet Office Order. In such a case, the certified public accountant or the audit corporation must give notice in writing or by means of using an electronic data processing system or by any other means of using information and communications technology that are specified by Cabinet Office Order to the specified issuer in advance that an opinion will be filed with the Prime Minister:
the fact constituting a violation of laws and regulations may have a material impact on ensuring the appropriateness of the documents on financial accounting of the specified issuer; and
法令違反等事実が、特定発行者の財務計算に関する書類の適正性の確保に重大な影響を及ぼすおそれがあること。
the specified issuer that has received the notice under the preceding paragraph has not taken the appropriate measures provided for in that paragraph.
A certified public accountant or audit corporation that has filed an opinion under the preceding paragraph must notify the specified issuer of the fact that the opinion has been filed and the details of the opinion, in writing or by a method using an electronic data processing system or any other method using information and communications technology that is specified by Cabinet Office Order.
Read this with the articles around it
(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(Responses to the Discovery of a Fact That Constitutes a Violation of Laws and Regulations)
If a certified public accountant or audit corporation, in the course of the audit certification referred to in paragraph (1) of the preceding Article, discovers a fact concerning a specified issuer…
公認会計士又は監査法人が、前条第一項の監査証明を行うに当たつて、特定発行者における法令に違反する事実その他の財務計算に関する書類の適正性の確保に影響を及ぼすおそれがある事実（次項第一号において「法令違反等事実」という。）を発見したときは、当該事実の内容及び当該事実に係る法令違反の是正その他の適切な措置をとるべき旨を…
Open this provision(Responses to the Discovery of a Fact That Constitutes a Violation of Laws and Regulations)
If a certified public accountant or audit corporation that has issued a notice under the preceding paragraph finds all of the following particulars apply even after the day on which the period…
前項の規定による通知を行つた公認会計士又は監査法人は、当該通知を行つた日から政令で定める期間が経過した日後なお次に掲げる事項の全てがあると認める場合において、第一号に規定する重大な影響を防止するために必要があると認めるときは、内閣府令で定めるところにより、当該事項に関する意見を内閣総理大臣に申し出なければならない。
Open this provision(Responses to the Discovery of a Fact That Constitutes a Violation of Laws and Regulations)
the fact constituting a violation of laws and regulations may have a material impact on ensuring the appropriateness of the documents on financial accounting of the specified issuer; and
法令違反等事実が、特定発行者の財務計算に関する書類の適正性の確保に重大な影響を及ぼすおそれがあること。
Open this provisionspecified issuer
「特定発行者」
In Article 193-2, paragraph (1) and Article 193-3, an issuer of securities listed on a financial instruments exchange (金融商品取引所) or another person a Cabinet Order (政令) specifies, whose financial documents filed under this Act must carry an audit certification by a certified public accountant or audit firm (監査法人) with no special interest in it.
Short name set inArticle 193-2, paragraph (1)· applies only in this paragraph and in Article 193-3
documents on financial accounting
「財務計算に関する書類」
In Article 193-2, paragraphs (1) and (4) and Article 193-3, the balance sheet, profit and loss statement and other documents on financial accounting, as specified by Cabinet Office Order (内閣府令), that a specified issuer (特定発行者) — a company whose securities are listed on a financial instruments exchange, or another person a Cabinet Order (政令) specifies — submits under this Act, and which must be audited and certified by a certified public accountant or audit firm (監査法人) with no special interest in it.
Short name set inArticle 193-2, paragraph (1)· applies only in this provision and in Article 193-2, paragraph (4); and Article 193-3
fact constituting a violation of laws and regulations
「法令違反等事実」
In Article 193-3, paragraph (2), item (i), a fact that a certified public accountant or audit firm finds while auditing a specified issuer (特定発行者): a violation of laws and regulations by the issuer, or another fact that could affect the proper preparation of its documents on financial accounting.
Short name set inArticle 193-3, paragraph (1)· applies only in this provision and in Article 193-3, paragraph (2), item (i)
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.