Search

Search provisions, jump to a law or an article

3 articles

Article 24-5-2Mutatis Mutandis Application of Provisions on Confirmation Letters to Semiannual Securities Reports

第二十四条の五の二(確認書に関する規定の半期報告書への準用)

The provisions of Article 24-4-2 apply mutatis mutandis if a semiannual securities report is submitted pursuant to paragraph (1) of the preceding Article (including as applied mutatis mutandis pursuant to Article 24-5, paragraph (3)) or if an amended report is submitted pursuant to Article 7, paragraph (1), Article 9, paragraph (1), or Article 10, paragraph (1) as applied mutatis mutandis pursuant to Article 24-5, paragraph (5) following the deemed replacement of terms. In this case, in Article 24-4-2, paragraph (1), the phrase "a foreign company report" is deemed to be replaced with "a foreign company semiannual securities report", the phrase "foreign company report instead of the annual securities report, etc." is deemed to be replaced with "foreign company semiannual securities report instead of the semiannual securities report", and the phrase "the content of statements in the annual securities report" is deemed to be replaced with "the content of statements in the semiannual securities report (including any amended report in connection with this; hereinafter the same applies in this Article)"; in Article 24-4-2, paragraph (2), the phrase "together with an annual securities report" is deemed to be replaced with "together with a semiannual securities report"; in Article 24-4-2, paragraph (6), the phrase "a confirmation letter under Article 24-4-2, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (3) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (4)) or Article 24-4-2, paragraph (4))" is deemed to be replaced with "a Confirmation Letter under Article 24-4-2, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (3) (including as applied mutatis mutandis pursuant to Article 24-4-2, paragraph (4)) or Article 24-4-2, paragraph (4)) as applied mutatis mutandis pursuant to Article 24-5-2 following the deemed replacement of terms"; and any other necessary technical replacement of terms is specified by Cabinet Order.

第二十四条の四の二の規定は、前条第一項(同条第三項において準用する場合を含む。)の規定により半期報告書を提出する場合及び同条第五項において読み替えて準用する第七条第一項、第九条第一項又は第十条第一項の規定により訂正報告書を提出する場合について準用する。この場合において、第二十四条の四の二第一項中「有価証券報告書の記載内容」とあるのは「半期報告書(その訂正報告書を含む。以下この条において同じ。)の記載内容」と、「有価証券報告書等に代えて外国会社報告書」とあるのは「半期報告書に代えて外国会社半期報告書」と、「当該外国会社報告書」とあるのは「当該外国会社半期報告書」と、同条第二項中「有価証券報告書と併せて」とあるのは「半期報告書と併せて」と、同条第六項中「第二十四条の四の二第一項又は第二項(これらの規定を同条第三項(同条第四項において準用する場合を含む。)及び第四項において準用する場合を含む。)の規定による確認書」とあるのは「第二十四条の五の二において読み替えて準用する第二十四条の四の二第一項又は第二項(これらの規定を同条第三項(同条第四項において準用する場合を含む。)及び第四項において準用する場合を含む。)の規定による確認書」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

The provisions of Article 24-4-3 apply mutatis mutandis if an amended confirmation letter is submitted for a confirmation letter that has been submitted pursuant to the preceding paragraph. In such a case, the necessary technical replacement of terms is specified by Cabinet Order.

第二十四条の四の三の規定は、前項の規定により提出した確認書の訂正確認書を提出する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。

Article 24-6Submission of Reports on Repurchase

第二十四条の六(自己株券買付状況報告書の提出)

An issuer of share certificates listed in a financial instruments exchange, share certificates specified by Cabinet Order as those whose state of distribution can be regarded as being equivalent to share certificates listed in a financial instruments exchange, or other securities specified by Cabinet Order (hereinafter collectively referred to as "listed share certificates, etc." in this Article, Articles 27-22-2 through 27-22-4 and Article 167) must, when a resolution at a shareholders meeting or board of directors' meeting set forth in Article 156, paragraph (1) of the Companies Act (including as applied pursuant to the provisions of Article 165, paragraph (3) of that Act following the deemed replacement of terms) or a decision of an organization specified by Cabinet Order as being equivalent thereto is made (hereinafter referred to as the "resolution, etc." in this paragraph), submit a report which, pursuant to the provisions of Cabinet Office Order, states the particulars of the status of buyback of listed share certificates, etc. for its own shares or equity conducted based on the resolution, etc. of the shareholders meeting or board of directors' meeting or a meeting specified by Cabinet Order as being equivalent thereto (hereinafter referred to as the "shareholders meeting, etc." in this paragraph) during each month from the month which includes the day when the shareholders meeting, etc. in which the resolution, etc. was made was concluded to the month which includes the day when the period set forth in Article 156, paragraph (1), item (iii) of that Act is to expire or the day specified by Cabinet Order as being equivalent thereto (each month is referred to as the "reporting month" in this paragraph) (including the cases where no buyback is conducted) and other particulars specified by Cabinet Office Order as necessary and appropriate for the public interest or protection of investors to the Prime Minister by the 15th day of the month following each reporting month.

金融商品取引所に上場されている株券、流通状況が金融商品取引所に上場されている株券に準ずるものとして政令で定める株券その他政令で定める有価証券(以下この条、第二十七条の二十二の二から第二十七条の二十二の四まで及び第百六十七条において「上場株券等」という。)の発行者は、会社法第百五十六条第一項(同法第百六十五条第三項の規定により読み替えて適用する場合を含む。)の規定による株主総会の決議若しくは取締役会の決議又はこれらに相当するものとして政令で定める機関の決定(以下この項において「決議等」という。)があつた場合には、内閣府令で定めるところにより、当該決議等があつた株主総会若しくは取締役会又はこれらに相当するものとして政令で定める会議(以下この項において「株主総会等」という。)の終結した日の属する月から同法第百五十六条第一項第三号に掲げる期間の満了する日又はこれに相当するものとして政令で定める日の属する月までの各月(以下この項において「報告月」という。)ごとに、当該株主総会等の決議等に基づいて各報告月中に行つた自己の株式又は持分に係る上場株券等の買付けの状況(買付けを行わなかつた場合を含む。)に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書を、各報告月の翌月十五日までに、内閣総理大臣に提出しなければならない。

The provisions of Article 7, paragraph (1), Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to a report set forth in the preceding paragraph (hereinafter referred to as a "report on repurchase"), and the provisions of Article 22 apply mutatis mutandis if a report on repurchase contains a false statement regarding a material particular, lacks a statement of a material particular that is required to be stated, or lacks a statement of a material fact that is necessary to prevent it from being misleading. In this case, in Article 7, paragraph (1), the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) through (3) is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (13) changes" is deemed to be replaced with "If a material particular that is required to be stated in a report on repurchase (meaning a report set forth in Article 24-6, paragraph (1); hereinafter the same applies in this Article, Article 9, paragraph (1), Article 10, paragraph (1), and Article 22) changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the report on repurchase", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1) the phrase "the person that submitted it" is deemed to be replaced with "the person that submitted the report on repurchase" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 10, paragraph (1), the phrase "the person submitting the securities registration statement" is deemed to be replaced with "the person submitting the report on repurchase" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) through (3)" is deemed to be replaced with "to submit an amended report"; in Article 22, paragraph (1), the phrase "persons set forth in Article 21, paragraph (1), items (i) and (iii)" is deemed to be replaced with "person that, at the time of submission of the report on repurchase, is an officer of the issuer that submitted that report", and the phrase "a person that, without knowing that the statement is false or has been omitted, acquires securities issued by the person submitting the securities registration statement other than through a public offering or secondary distribution" is deemed to be replaced with "a person that, without knowing that the statement is false or has been omitted, acquires securities issued by the person submitting the report on repurchase"; and in Article 22, paragraph (2), the phrase "Article 21, paragraph (2), items (i) and (ii)" is deemed to be replaced with "Article 21, paragraph (2), item (i)" and the phrase "the preceding paragraph" is deemed to be replaced with "the preceding paragraph as applied mutatis mutandis pursuant to Article 24-6, paragraph (2)".

第七条第一項、第九条第一項及び第十条第一項の規定は前項に規定する報告書(以下「自己株券買付状況報告書」という。)について、第二十二条の規定は自己株券買付状況報告書のうちに重要な事項について虚偽の記載があり、又は記載すべき重要な事項若しくは誤解を生じさせないために必要な重要な事実の記載が欠けている場合について、それぞれ準用する。この場合において、第七条第一項中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第十三項の規定による届出書類」とあるのは「自己株券買付状況報告書(第二十四条の六第一項に規定する報告書をいう。以下この条、第九条第一項、第十条第一項及び第二十二条において同じ。)」と、「届出者」とあるのは「自己株券買付状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「自己株券買付状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「自己株券買付状況報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正報告書の提出」と、第二十二条第一項中「第二十一条第一項第一号及び第三号に掲げる者」とあるのは「当該自己株券買付状況報告書を提出した発行者のその提出の時における役員」と、「有価証券届出書の届出者が発行者である有価証券を募集若しくは売出しによらないで取得した者」とあるのは「自己株券買付状況報告書の提出者が発行者である有価証券を取得した者」と、同条第二項中「第二十一条第二項第一号及び第二号」とあるのは「第二十一条第二項第一号」と、「前項」とあるのは「第二十四条の六第二項において準用する前項」と読み替えるものとする。

The provisions of Article 6 apply mutatis mutandis if a report on repurchase is submitted pursuant to paragraph (1) and if an amended report is submitted in connection with a report on repurchase, pursuant to Article 7, paragraph (1), Article 9, paragraph (1) or Article 10, paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph.

第六条の規定は、第一項の規定により自己株券買付状況報告書が提出された場合及び前項において準用する第七条第一項、第九条第一項又は第十条第一項の規定により当該報告書の訂正報告書が提出された場合について準用する。

Article 24-7Submission of a Parent Company Status Report

第二十四条の七(親会社等状況報告書の提出)

A company that holds the majority of voting rights in a company that is required to submit an annual securities report pursuant to Article 24, paragraph (1) (but only one that is the issuer of securities set forth in Article 24, paragraph (1), item (i) or (ii); such a company is referred to as a "subsidiary company submitting an annual securities report" in paragraph (4) of this Article, paragraph (5) of the following Article, Article 27-30-10 and Article 27-30-11, paragraph (1)), or which is otherwise specified by Cabinet Order as being closely related to a company that is required to submit an annual securities report (excluding a company that is required to submit an annual securities report pursuant to Article 24, paragraph (1) (including as applied mutatis mutandis pursuant to Article 24, paragraph (5); the same applies in the items of paragraph (4) of this Article) (including a company that has submitted an annual securities report pursuant to Article 23-3, paragraph (4) or that is otherwise specified by Cabinet Office Order); hereinafter, a company that holds the majority of voting rights in, or is otherwise closely related to, such a company, is referred to as a "parent company, etc." in this Article, paragraphs (2), (4), and (5) of the following Article, and Article 27-30-11, paragraph (1)) must submit a report that, pursuant to the provisions of Cabinet Office Order, states the particulars of persons that hold shares in the parent company, etc. and other particulars that are specified by Cabinet Office Order as necessary and appropriate in the public interest or for the protection of investors, for each business year of the parent company, etc. (or for each period specified by Cabinet Office Order, if the parent company, etc. is an issuer of regulated securities; hereinafter the same applies in this paragraph and the following paragraph) (hereinafter referred to as a "parent company, etc. status report") to the Prime Minister within three months after the end of each business year (or, if the parent company, etc. is a foreign company, within the period that is specified by Cabinet Order as necessary and appropriate in the public interest or for the protection of investors); provided, however, that this does not apply if a company receives the acknowledgement of the Prime Minister, pursuant to the provisions of Cabinet Order, as a company whose non-submission of a parent company, etc. status report does not damage the public interest or result in insufficient investor protection.

第二十四条第一項の規定により有価証券報告書を提出しなければならない会社(同項第一号又は第二号に掲げる有価証券の発行者であるものに限る。第四項、次条第五項、第二十七条の三十の十及び第二十七条の三十の十一第一項において「提出子会社」という。)の議決権の過半数を所有している会社その他の当該有価証券報告書を提出しなければならない会社と密接な関係を有するものとして政令で定めるもの(第二十四条第一項(同条第五項において準用する場合を含む。第四項各号において同じ。)の規定により有価証券報告書を提出しなければならない会社(第二十三条の三第四項の規定により有価証券報告書を提出した会社その他内閣府令で定めるものを含む。)を除く。以下この条、次条第二項、第四項及び第五項並びに第二十七条の三十の十一第一項において「親会社等」という。)は、内閣府令で定めるところにより、当該親会社等の事業年度(当該親会社等が特定有価証券の発行者である場合には、内閣府令で定める期間。以下この項及び次項において同じ。)ごとに、当該親会社等の株式を所有する者に関する事項その他の公益又は投資者保護のため必要かつ適当なものとして内閣府令で定める事項を記載した報告書(以下「親会社等状況報告書」という。)を、当該事業年度経過後三月以内(当該親会社等が外国会社である場合には、公益又は投資者保護のため必要かつ適当なものとして政令で定める期間内)に、内閣総理大臣に提出しなければならない。ただし、親会社等状況報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、この限りでない。

If a company that is excluded from the application of the main clause of the preceding paragraph becomes a parent company, etc., the company that has become a parent company, etc. must submit a parent company, etc. status report to the Prime Minister without delay, pursuant to the provisions of Cabinet Office Order, for the business year immediately prior to the business year that includes the day on which the company becomes a parent company, etc.;provided, however, that this does not apply if the company has received the acknowledgment of the Prime Minister, pursuant to the provisions of Cabinet Order, as a company whose non-submission of a parent company, etc. status report does not damage the public interest or result in insufficient investor protection.

前項本文の規定の適用を受けない会社が親会社等に該当することとなつたときは、当該親会社等に該当することとなつた会社は、内閣府令で定めるところにより、その該当することとなつた日の属する事業年度の直前事業年度に係る親会社等状況報告書を、遅滞なく、内閣総理大臣に提出しなければならない。ただし、親会社等状況報告書を提出しなくても公益又は投資者保護に欠けることがないものとして政令で定めるところにより内閣総理大臣の承認を受けたときは、この限りでない。

The provisions of Article 7,paragraph (1), Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to a parent company, etc. status report. In this case, in Article 7,paragraph (1), the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) to (3) is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (13) changes" is deemed to be replaced with "If a material particular that is required to be stated in a parent company, etc. status report (meaning a parent company, etc. status report as provided for in Article 24-7, paragraph (1); the same applies hereinafter) changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the parent company, etc. status report", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1) the phrase "the person that submitted it" is deemed to be replaced with "the person submitting the parent company, etc. status report" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 10, paragraph (1), the phrase "the person submitting the securities registration statement" is deemed to be replaced with "the person submitting the parent company, etc. status report" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) to (3)" is deemed to be replaced with "to submit an amended report"; and any other necessary technical replacement of terms is specified by Cabinet Order.

第七条第一項、第九条第一項及び第十条第一項の規定は、親会社等状況報告書について準用する。この場合において、第七条第一項中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第十三項の規定による届出書類」とあるのは「親会社等状況報告書(第二十四条の七第一項に規定する親会社等状況報告書をいう。以下同じ。)」と、「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「親会社等状況報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正報告書の提出」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

A parent company, etc. that has submitted a parent company, etc. status report pursuant to the main clause of paragraph (1) or the main clause of paragraph (2), or that has submitted an amended report in connection with a parent company, etc. status report pursuant to Article 7,paragraph (1), Article 9, paragraph (1), or Article 10, paragraph (1), as applied mutatis mutandis pursuant to the preceding paragraph, must send a copy of it to the subsidiary company submitting annual securities reports without delay, and must also submit a copy of it to the person specified in the relevant of the following items for the category of securities set forth in the relevant item that were issued by the subsidiary company submitting annual securities reports:

第一項本文若しくは第二項本文の規定により親会社等状況報告書を提出し、又は前項において準用する第七条第一項、第九条第一項若しくは第十条第一項の規定により親会社等状況報告書の訂正報告書を提出した親会社等は、遅滞なく、これらの書類の写しを当該親会社等の提出子会社に送付するとともに、これらの書類の写しを次の各号に掲げる当該提出子会社が発行者である有価証券の区分に応じ、当該各号に定める者に提出しなければならない。

The provisions of Article 24, paragraphs (8), (9), and (11) through (13) apply mutatis mutandis if a parent company, etc. that is a foreign company submits a parent company, etc. status report. In this case, in paragraph (8) of that Article, the phrase "foreign company (including a foreign company that has submitted an annual securities report pursuant to Article 23-3, paragraph (4); hereinafter referred to as a 'reporting foreign company')" is deemed to be replaced with "parent company, etc. that is a foreign company (meaning a parent company, etc. as defined by Article 24-7, paragraph (1); hereinafter the same applies in this Article)", and the phrase "for which foreign disclosure is made, that is similar to an annual securities report, etc." is deemed to be replaced with "that states the particulars that are required to be stated in the parent company, etc. status report"; in paragraph (9) of that Article, the phrase "as well as documents stating the particulars not stated in a foreign company report that are specified by Cabinet Office Order as necessary and appropriate for the public interest or for the protection of investors, and other" is deemed to be replaced with "and other"; and any other necessary technical replacement of terms is specified by Cabinet Order.

第二十四条第八項、第九項及び第十一項から第十三項までの規定は、外国会社である親会社等が親会社等状況報告書を提出する場合について準用する。この場合において、同条第八項中「外国会社(第二十三条の三第四項の規定により有価証券報告書を提出したものを含む。以下「報告書提出外国会社」という。)」とあるのは「外国会社である親会社等(第二十四条の七第一項に規定する親会社等をいう。以下この条において同じ。)」と、「外国において開示が行われている有価証券報告書等に類する」とあるのは「親会社等状況報告書に記載すべき事項を記載した」と、同条第九項中「、当該外国会社報告書に記載されていない事項のうち公益又は投資者保護のため必要かつ適当なものとして内閣府令で定めるものを記載した書類その他」とあるのは「その他」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

The provisions of the preceding paragraphs apply mutatis mutandis if the parent company, etc. is a person other than a company. In this case, in paragraph (1), the phrase "A company that holds the majority of voting rights" is deemed to be replaced with "A person that is other than a company and that holds the majority of voting rights", the phrase "which is otherwise specified by Cabinet Order as being closely related to" is deemed to be replaced with "that is otherwise specified by Cabinet Order as being a person that is other than a company and that is closely related to", and the phrase "persons that hold shares in the parent company, etc." is deemed to be replaced with "equity holders in the parent company, etc. and other persons"; in paragraph (2), the term "company" is deemed to be replaced with "person that is other than a company and"; in the preceding paragraph the phrase "that is a foreign company" is deemed to be replaced with "that is a foreign person"; and any other necessary technical replacement of terms is specified by Cabinet Order.

前各項の規定は、親会社等が会社以外の者である場合について準用する。この場合において、第一項中「議決権の過半数を所有している会社」とあるのは「議決権の過半数を所有している会社以外の者」と、「密接な関係を有するものとして政令で定めるもの」とあるのは「密接な関係を有する会社以外の者として政令で定める会社以外の者」と、「親会社等の株式を所有する者」とあるのは「親会社等の出資者その他の者」と、第二項中「会社が」とあるのは「会社以外の者が」と、「会社は」とあるのは「会社以外の者は」と、前項中「外国会社である」とあるのは「外国の者である」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。

© 2026 japanlaw.orgA copy for reading and reference — not an official source, and not legal advice. Only the Japanese text published by the government has legal effect.Run by Genjido LLC (Genjido 合同会社) · contact@genjido.comContactSourcesTermsPrivacy