Supplementary Provisions, Article 18Transitional Measures Concerning Audit Certification by a Certified Public Accountant or Audit Corporation

①The provisions of Article 193-2, paragraph (1) of the Financial Instruments and Exchange Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Financial Instruments and Exchange Act") apply to documents on financial accounting (meaning documents on financial accounting prescribed in Article 193-2, paragraph (1) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this paragraph) for a business year or specified period (meaning a specified period prescribed in Article 24, paragraph (5) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this Article and the following Article) of a specified issuer (meaning a specified issuer prescribed in Article 193-2, paragraph (1) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this Article and the following Article) that begins on or after the effective date, and the provisions then in force continue to govern documents on financial accounting for a business year or specified period of a specified issuer that begins before the effective date.

②The provisions of Article 193-2, paragraph (2) of the New Financial Instruments and Exchange Act apply to the internal control report (meaning the internal control report prescribed in Article 24-4-4, paragraph (1) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this paragraph) for a business year of a specified issuer that begins on or after the effective date, and the provisions then in force continue to govern the internal control report for a business year of a specified issuer that begins before the effective date.