A transaction in which Securities prescribed in Article 119 (Acquisition Price of Shares or Public and Corporate Bonds Through Margin Transactions, etc.) of the Order are bought and sold before those Securities are issued, and which is specified by Ministry of Finance Order, is a when-issued transaction prescribed in Article 1, paragraph (2) (Definitions) of the Cabinet Office Order on Transactions Prescribed in Article 161-2 of the Financial Instruments and Exchange Act and Their Margin (Ministry of Finance Order No. 75 of 1953).
令第百十九条(信用取引等による株式又は公社債の取得価額)に規定する有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引は、金融商品取引法第百六十一条の二に規定する取引及びその保証金に関する内閣府令(昭和二十八年大蔵省令第七十五号)第一条第二項(定義)に規定する発行日取引とする。
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