Supplementary Provisions, Article 6
第六条
The provisions of Article 193-2, paragraph (2), item (iv) of the New Financial Instruments and Exchange Act do not apply to an internal control report prescribed in Article 24-4-4, paragraph (1) of the New Financial Instruments and Exchange Act that is submitted pursuant to the provisions of Article 24-4-4 of the New Financial Instruments and Exchange Act, during the period until the day on which three years have elapsed from the effective date, by a person who submitted, or is required to submit, an internal control report prescribed in paragraph (1) of Article 24-4-4 of the Former Financial Instruments and Exchange Act pursuant to the provisions of that Article before the effective date.
新金融商品取引法第百九十三条の二第二項第四号の規定は、施行日前に旧金融商品取引法第二十四条の四の四の規定により同条第一項に規定する内部統制報告書を提出した者又は提出しなければならない者が、施行日以後三年を経過する日までの間に新金融商品取引法第二十四条の四の四の規定により提出する同条第一項に規定する内部統制報告書については、適用しない。
(Audit Certification by a Certified Public Accountant or Audit Corporation)
a listed company, etc. (limited to a listed company, etc. whose amount of capital or any other operational size falls short of the standard specified by Cabinet Office Order) submits an internal…
上場会社等（資本の額その他の経営の規模が内閣府令で定める基準に達しない上場会社等に限る。）が、第二十四条第一項第一号に掲げる有価証券の発行者に初めて該当することとなつた日その他の政令で定める日以後三年を経過する日までの間に内部統制報告書を提出する場合
Open this provision(Evaluation of the System for Ensuring the Appropriateness of Documents and Other Information Related to Financial Accounting)
For each business year, a company required to submit an annual securities report under Article 24, paragraph (1)…
第二十四条第一項の規定による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当該有価証券報告書を提出した会社を含む。次項において同じ。）のうち、第二十四条第一項第一号に掲げる有価証券の発行者である会社その他の政令で定めるものは、内閣府令で定めるところにより、事業年度ごとに…
Open this provision(Evaluation of the System for Ensuring the Appropriateness of Documents and Other Information Related to Financial Accounting)
For each business year, a company required to submit an annual securities report under Article 24, paragraph (1)…
第二十四条第一項の規定による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当該有価証券報告書を提出した会社を含む。次項において同じ。）のうち、第二十四条第一項第一号に掲げる有価証券の発行者である会社その他の政令で定めるものは、内閣府令で定めるところにより、事業年度ごとに…
Open this provisioninternal control report
「内部統制報告書」
A report, which companies a Cabinet Order (政令) specifies (such as issuers of the securities in Article 24, paragraph (1), item (i)) among those required to submit annual securities reports (有価証券報告書) must submit to the Prime Minister with that report each business year, evaluating, as a Cabinet Office Order (内閣府令) specifies, their system for ensuring that the financial documents and other information of the company and its corporate group (企業集団) are proper.
Short name set inArticle 24-4-4, paragraph (1)
New Financial Instruments and Exchange Actmachine translation
「新金融商品取引法」
This Act as amended by Act No. 44 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the effective datemachine translation
「施行日」
The date Act No. 44 of 2014, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Financial Instruments and Exchange Actmachine translation
「旧金融商品取引法」
This Act as it stood before Act No. 44 of 2014 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)