# 金融商品取引法 / Financial Instruments and Exchange Act — 第二十四条の四の五 (Article 24-4-5) - 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: 第二十四条の四の五 (Article 24-4-5)（訂正内部統制報告書の提出） — address `art-24-4-5` - 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-24-4-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-24-4-5 - 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. --- ### 第二十四条の四の五（訂正内部統制報告書の提出） — (Submission of an Amended Internal Control Report) caption: Ministry of Justice translation — Japanese Law Translation Database System art-24-4-5 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24-4-5 · https://japanlaw.org/l/323AC0000000025/art-24-4-5 **第一項** 第七条第一項、第九条第一項及び第十条第一項の規定は、内部統制報告書及びその添付書類について準用する。この場合において、第七条第一項中「第四条第一項から第三項までの規定による届出の日以後当該届出がその効力を生ずることとなる日前において、第五条第一項及び第十三項の規定による届出書類」とあるのは「内部統制報告書及びその添付書類」と、「届出者」とあるのは「内部統制報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第九条第一項中「届出者」とあるのは「内部統制報告書の提出者」と、「訂正届出書」とあるのは「訂正報告書」と、第十条第一項中「届出者」とあるのは「内部統制報告書の提出者」と、「訂正届出書の提出を命じ、必要があると認めるときは、第四条第一項から第三項までの規定による届出の効力の停止」とあるのは「訂正報告書の提出」と読み替えるものとするほか、必要な技術的読替えは、政令で定める。 art-24-4-5/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24-4-5/par-1 · https://japanlaw.org/l/323AC0000000025/art-24-4-5/par-1 The provisions of Article 7, paragraph (1), Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to an internal control report and accompanying documents. In this case, in Article 7, paragraph (1), the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) through (3) is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (13) changes" is deemed to be replaced with "If a material particular that is required to be stated in an internal control report or accompanying document changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the internal control report", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1), the phrase "the person that submitted it" is deemed to be replaced with "the person that submitted the internal control report" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 10, paragraph (1), the phrase "the person submitting the securities registration statement" is deemed to be replaced with "the person submitting the internal control report" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) through (3)" is deemed to be replaced with "to submit an amended report"; and any other necessary technical replacement of terms is specified by Cabinet Order. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "The provisions of Article 7, paragraph (1), Article 9, paragraph (1), and Article 10, paragraph (1) apply mutatis mutandis to an internal control report and accompanying documents. In this case, in Article 7, paragraph (1), the phrase "If, on or after the day on which a notification under Article 4, paragraphs (1) through (3) is filed and before the day on which that notification comes into effect, a material particular that is required to be stated in a statement or other document under Article 5, paragraph (1) or paragraph (13) changes" is deemed to be replaced with "If a material particular that is required to be stated in an internal control report or accompanying document changes", the phrase "the person filing the notification" is deemed to be replaced with "the person submitting the internal control report", and the term "amended statement" is deemed to be replaced with "amended report"; in Article 9, paragraph (1), the phrase "the person that submitted it" is deemed to be replaced with "the person that submitted the internal control report" and the term "amended statement" is deemed to be replaced with "amended report"; in Article 10, paragraph (1)), the phrase "the person submitting the securities registration statement" is deemed to be replaced with "the person submitting the internal control report" and the phrase "to submit an amended statement, and if the Prime Minister finds it to be necessary, the Prime Minister may order the suspension of the validity of a notification under Article 4, paragraphs (1) through (3)" is deemed to be replaced with "to submit an amended report"; and any other necessary technical replacement of terms is specified by Cabinet Order." — https://www.japaneselawtranslation.go.jp/en/laws/view/4633/tb **第二項** 第六条の規定は、前項において準用する第七条第一項、第九条第一項又は第十条第一項の規定により内部統制報告書又はその添付書類について訂正報告書が提出された場合について準用する。この場合において、必要な技術的読替えは、政令で定める。 art-24-4-5/par-2 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24-4-5/par-2 · https://japanlaw.org/l/323AC0000000025/art-24-4-5/par-2 The provisions of Article 6 apply mutatis mutandis if an amended report is submitted pursuant to Article 7, paragraph (1), Article 9, paragraph (1) and Article 10, paragraph (1) as applied mutatis mutandis pursuant to the preceding paragraph in connection with an internal control report or accompanying document. In such a case, the necessary technical replacement of terms is specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System **第三項** 第二十四条第八項、第九項及び第十一項の規定は、第一項において読み替えて準用する第七条第一項、第九条第一項又は第十条第一項の規定により外国会社が提出した内部統制報告書の訂正報告書を提出する場合について準用する。この場合において、必要な技術的読替えは、政令で定める。 art-24-4-5/par-3 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24-4-5/par-3 · https://japanlaw.org/l/323AC0000000025/art-24-4-5/par-3 The provisions of Article 24, paragraphs (8), (9), and (11) apply mutatis mutandis if an amended report is submitted in connection with an internal control report that has been submitted by a foreign company pursuant to Article 7, paragraph (1), Article 9, paragraph (1), or Article 10, paragraph (1) as applied mutatis mutandis pursuant to paragraph (1) following the deemed replacement of terms. In such a case, the necessary technical replacement of terms is specified by Cabinet Order. Ministry of Justice translation — Japanese Law Translation Database System --- ## Cites - art-24-4-5/par-1: 第七条第一項 → 金融商品取引法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-7/par-1 · https://japanlaw.org/l/323AC0000000025/art-7/par-1 - art-24-4-5/par-1: 第九条第一項 → 金融商品取引法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-9/par-1 · https://japanlaw.org/l/323AC0000000025/art-9/par-1 - art-24-4-5/par-1: 第十条第一項 → 金融商品取引法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-10/par-1 · https://japanlaw.org/l/323AC0000000025/art-10/par-1 - art-24-4-5/par-1: 第四条第一項から第三項まで → 金融商品取引法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-4/par-1 - art-24-4-5/par-1: 第四条第一項から第三項まで → 金融商品取引法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-4/par-2 · https://japanlaw.org/l/323AC0000000025/art-4/par-2 - art-24-4-5/par-1: 第四条第一項から第三項まで → 金融商品取引法 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-4/par-3 · https://japanlaw.org/l/323AC0000000025/art-4/par-3 - art-24-4-5/par-1: 第五条第一項 → 金融商品取引法 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-5/par-1 · https://japanlaw.org/l/323AC0000000025/art-5/par-1 - art-24-4-5/par-1: 第十三項 → 金融商品取引法 第五条第十三項 (Article 5, paragraph (13)), art-5/par-13 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-5/par-13 · https://japanlaw.org/l/323AC0000000025/art-5/par-13 - art-24-4-5/par-2: 第六条 → 金融商品取引法 第六条 (Article 6), art-6 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-6 · https://japanlaw.org/l/323AC0000000025/art-6 - art-24-4-5/par-2: 前項 → 金融商品取引法 第二十四条の四の五第一項 (Article 24-4-5, paragraph (1)), art-24-4-5/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24-4-5/par-1 · https://japanlaw.org/l/323AC0000000025/art-24-4-5/par-1 - art-24-4-5/par-2: 第七条第一項 → 金融商品取引法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-7/par-1 · https://japanlaw.org/l/323AC0000000025/art-7/par-1 - art-24-4-5/par-2: 第九条第一項 → 金融商品取引法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-9/par-1 · https://japanlaw.org/l/323AC0000000025/art-9/par-1 - art-24-4-5/par-2: 第十条第一項 → 金融商品取引法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-10/par-1 · https://japanlaw.org/l/323AC0000000025/art-10/par-1 - art-24-4-5/par-3: 第二十四条第八項 → 金融商品取引法 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24/par-8 · https://japanlaw.org/l/323AC0000000025/art-24/par-8 - art-24-4-5/par-3: 第九項 → 金融商品取引法 第二十四条第九項 (Article 24, paragraph (9)), art-24/par-9 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24/par-9 · https://japanlaw.org/l/323AC0000000025/art-24/par-9 - art-24-4-5/par-3: 第十一項 → 金融商品取引法 第二十四条第十一項 (Article 24, paragraph (11)), art-24/par-11 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24/par-11 · https://japanlaw.org/l/323AC0000000025/art-24/par-11 - art-24-4-5/par-3: 第一項 → 金融商品取引法 第二十四条の四の五第一項 (Article 24-4-5, paragraph (1)), art-24-4-5/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24-4-5/par-1 · https://japanlaw.org/l/323AC0000000025/art-24-4-5/par-1 - art-24-4-5/par-3: 第七条第一項 → 金融商品取引法 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-7/par-1 · https://japanlaw.org/l/323AC0000000025/art-7/par-1 - art-24-4-5/par-3: 第九条第一項 → 金融商品取引法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-9/par-1 · https://japanlaw.org/l/323AC0000000025/art-9/par-1 - art-24-4-5/par-3: 第十条第一項 → 金融商品取引法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-10/par-1 · https://japanlaw.org/l/323AC0000000025/art-10/par-1 ## Cited by 13 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第二十四条の四の五第二項（訂正内部統制報告書の提出） — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24-4-5/par-2 · https://japanlaw.org/l/323AC0000000025/art-24-4-5/par-2 - 金融商品取引法 第二十四条の四の五第三項（訂正内部統制報告書の提出） — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24-4-5/par-3 · https://japanlaw.org/l/323AC0000000025/art-24-4-5/par-3 - 金融商品取引法 第二十五条第三項（有価証券届出書等の公衆縦覧） — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-25/par-3 · https://japanlaw.org/l/323AC0000000025/art-25/par-3 - 金融商品取引法 第二十五条第六項第三号（有価証券届出書等の公衆縦覧） — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-25/par-6/item-3 · https://japanlaw.org/l/323AC0000000025/art-25/par-6/item-3 - 金融商品取引法 第二十七条第一項（会社以外の発行者に関する準用規定） — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-27/par-1 · https://japanlaw.org/l/323AC0000000025/art-27/par-1 - 金融商品取引法 第二十七条の三十の二第一項（開示用電子情報処理組織の定義） — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-27-30-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-27-30-2/par-1 - 金融商品取引法 第二十七条の三十の六第一項（金融商品取引所等に対する書類の写しの提出等に代わる通知等） — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-27-30-6/par-1 · https://japanlaw.org/l/323AC0000000025/art-27-30-6/par-1 - 金融商品取引法 第百九十七条の二第一項第二号 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-197-2/par-1/item-2 · https://japanlaw.org/l/323AC0000000025/art-197-2/par-1/item-2 - 金融商品取引法 第百九十七条の二第一項第五号 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-197-2/par-1/item-5 · https://japanlaw.org/l/323AC0000000025/art-197-2/par-1/item-5 - 金融商品取引法 第百九十七条の二第一項第六号 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-197-2/par-1/item-6 · https://japanlaw.org/l/323AC0000000025/art-197-2/par-1/item-6 - 金融商品取引法 第二百条第一項第一号 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-200/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/art-200/par-1/item-1 - 金融商品取引法 第二百条第一項第五号 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-200/par-1/item-5 · https://japanlaw.org/l/323AC0000000025/art-200/par-1/item-5 - 金融商品取引法 附則第十五条第一項 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4181-65/art-15/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4181-65/art-15/par-1 --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of paragraphs, written 2026-10-23 - 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 (金融商品取引法), Article 24-4-5, paragraph (1) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4633/tb), 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