Supplementary Provisions, Article 33Transitional Measures Accompanying the Partial Amendment of the Securities and Exchange Act

①The provisions of Article 193-2, paragraph (2) (excluding the part pertaining to the provisions of Article 24-3 of the Certified Public Accountants Act) of the Securities and Exchange Act as amended by the provisions of Article 31 of the Supplementary Provisions (hereinafter referred to as the "New Securities and Exchange Act") apply to documents on financial accounting (meaning documents on financial accounting prescribed in Article 193-2, paragraph (2) of the New Securities and Exchange Act; the same applies hereinafter) for business years commencing on or after the effective date, and with regard to documents on financial accounting for business years that commenced before the effective date, the provisions then in force continue to govern.

②The provisions of Article 193-2, paragraph (2) of the New Securities and Exchange Act (limited to the part pertaining to the provisions of Article 24-3 of the Certified Public Accountants Act) apply to documents on financial accounting of a company for business years commencing on or after the effective date, being documents on financial accounting of that company for the consecutive business years on or after the business year for which a certified public accountant conducted audit certification of the documents on financial accounting of that company.