# 金融商品取引法 / Financial Instruments and Exchange Act — 第四十六条 (Article 46) - 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: 第四十六条 (Article 46)（事業年度） — address `art-46` - 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-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/art-46 - 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. --- ### 第四十六条（事業年度） — (Business Year) caption: Ministry of Justice translation — Japanese Law Translation Database System art-46 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-46 · https://japanlaw.org/l/323AC0000000025/art-46 **第一項** 金融商品取引業者（第一種金融商品取引業を行う者に限る。以下この款において同じ。）の事業年度は、各月の初日のうち当該金融商品取引業者の選択する日から、当該日から起算して一年を経過する日までとする。ただし、事業年度の末日を変更する場合における変更後の最初の事業年度については、この限りでない。 art-46/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/art-46/par-1 · https://japanlaw.org/l/323AC0000000025/art-46/par-1 The business year of a financial instruments business operator (limited to one that is engaged in type-I financial instruments business; hereinafter the same applies in this Subsection) is from the first day of a month selected by the financial instruments business operator, to the day on which one year has elapsed since that day; provided, however, that this does not apply to the first business year after changing the last day of the business year. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 金融商品取引法 第六十五条の四第一項（内閣府令への委任） — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-65-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-65-4/par-1 - 金融商品取引法 附則第三条第一項（金融商品取引業者に関する経過措置） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4241-86/art-3/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4241-86/art-3/par-1 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch financial-instruments-and-exchange-act-20261023T035921-007, translated 2026-10-23 - This site's parser, version 212 — 金融商品取引法 — structure, counts, cross-references and defined terms, computed 2026-10-22