# 銀行法 / Banking Act — 第五十二条の六十の十九 (Article 52-60-19) - Law: 銀行法 (Banking Act), 昭和五十六年法律第五十九号 - English title "Banking Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五十二条の六十の十九 (Article 52-60-19)（電子決済等取扱業に関する報告書） — address `art-52-60-19` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/banking-act/art-52-60-19 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/356AC0000000059/art-52-60-19 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五十二条の六十の十九（電子決済等取扱業に関する報告書） — (Written Reports on Electronic Payment Handling Services) caption: Ministry of Justice translation — Japanese Law Translation Database System art-52-60-19 · https://japanlaw.org/en/banking-act/art-52-60-19 · https://japanlaw.org/l/356AC0000000059/art-52-60-19 **第一項** 電子決済等取扱業者は、事業年度ごとに、内閣府令で定めるところにより、電子決済等取扱業に関する報告書を作成し、内閣総理大臣に提出しなければならない。 art-52-60-19/par-1 · https://japanlaw.org/en/banking-act/art-52-60-19/par-1 · https://japanlaw.org/l/356AC0000000059/art-52-60-19/par-1 Each business year, an electronic payment handling service provider must prepare a written report on their electronic payment handling services and submit it to the Prime Minister, pursuant to the provisions of Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 前項の報告書には、財務に関する書類、当該書類についての公認会計士（公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項（外国で資格を有する者の特例）に規定する外国公認会計士を含む。）又は監査法人の監査報告書その他の内閣府令で定める書類を添付しなければならない。 art-52-60-19/par-2 · https://japanlaw.org/en/banking-act/art-52-60-19/par-2 · https://japanlaw.org/l/356AC0000000059/art-52-60-19/par-2 The written report referred to in the preceding paragraph must be attached with the documents concerning finance, an audit report prepared by a certified public accountant (including a foreign certified public accountant prescribed in Article 16-2, paragraph (5) (Special Provisions for Those Qualified in Foreign Jurisdictions) of the Certified Public Accountants Act (Act No. 103 of 1948)) or audit corporation regarding those documents, and other documents specified by Cabinet Office Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-52-60-19/par-2: 前項 → 銀行法 第五十二条の六十の十九第一項 (Article 52-60-19, paragraph (1)), art-52-60-19/par-1 — https://japanlaw.org/en/banking-act/art-52-60-19/par-1 · https://japanlaw.org/l/356AC0000000059/art-52-60-19/par-1 - art-52-60-19/par-2: 公認会計士法（昭和二十三年法律第百三号）第十六条の二第五項 → e-Gov law 323AC0000000103, 第十六条の二第五項 (Article 16-2, paragraph (5)), art-16-2/par-5 — not held in this collection ## Cited by 2 provisions cite this one. No official source publishes this direction. - 銀行法 第五十二条の六十の十九第二項（電子決済等取扱業に関する報告書） — https://japanlaw.org/en/banking-act/art-52-60-19/par-2 · https://japanlaw.org/l/356AC0000000059/art-52-60-19/par-2 - 銀行法 第六十三条第一項第一号 — https://japanlaw.org/en/banking-act/art-63/par-1/item-1 · https://japanlaw.org/l/356AC0000000059/art-63/par-1/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 銀行法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/356AC0000000059/20260812_508AC0000000064), retrieved 2026-10-11 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Banking Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4498/tb), retrieved 2026-10-11 - This site's parser, version 189 — 銀行法 — structure, counts, cross-references and defined terms, computed 2026-10-11