# 金融商品取引法 / Financial Instruments and Exchange Act — 第百九十三条 (Article 193)

- Law: 金融商品取引法 (Financial Instruments and Exchange Act), 昭和二十三年法律第二十五号
- English title "Financial Instruments and Exchange 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: 第百九十三条 (Article 193)（財務諸表の用語、様式及び作成方法） — address `art-193`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/financial-instruments-and-exchange-act/art-193
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-193
- 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.

---

### 第百九十三条（財務諸表の用語、様式及び作成方法） — (Terms, Forms, and Preparation Methods for Financial Statements)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-193 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-193 · https://japanlaw.org/l/323AC0000000025/art-193</sup>

**第一項**  この法律の規定により提出される貸借対照表、損益計算書その他の財務計算に関する書類は、内閣総理大臣が一般に公正妥当であると認められるところに従つて内閣府令で定める用語、様式及び作成方法により、これを作成しなければならない。
<sup>art-193/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-193/par-1 · https://japanlaw.org/l/323AC0000000025/art-193/par-1</sup>
A balance sheet, profit and loss statement, or other documents related to financial accounting submitted pursuant to the provisions of this Act must be prepared in conformity with the terms, forms, and preparation methods that the Prime Minister prescribes in Cabinet Office Order in accordance with the manner generally accepted as fair and proper.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 金融商品取引法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/323AC0000000025/20260812_508AC0000000064), retrieved 2026-10-22
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Financial Instruments and Exchange Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4633/tb), retrieved 2026-10-22
- This site's parser, version 212 — 金融商品取引法 — structure, counts, cross-references and defined terms, computed 2026-10-22