Supplementary Provisions

This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation; provided, however, that the provisions of Article 11 of the Supplementary Provisions come into effect on the date of promulgation.

In the case where, pursuant to Article 3, paragraph (1) or (2) of the Supplementary Provisions or paragraph (3) of the preceding Article, a person is able to engage in the services referred to in Article 2, paragraph (1) with respect to the financial documents of a listed company, etc., the person is deemed to be a certified public accountant or audit corporation that has received the registration under Article 34-34-2 of the New Certified Public Accountants Act, and the provisions of Article 193-2, paragraphs (1) and (2) of the Financial Instruments and Exchange Act as amended by the provisions of Article 2 apply.

Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order.

When five years have elapsed after this Act comes into effect, the Government is to examine the certified public accountant system, etc. in consideration of the status of the enforcement of this Act, changes in socioeconomic conditions, etc., and, if it finds it necessary, take required measures based on the results.