# 金融商品取引法 / Financial Instruments and Exchange Act — 第八条 (Supplementary Provisions, Article 8) - 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: 第八条 (Supplementary Provisions, Article 8) — address `suppl-3631-75/art-8` - Text in force since: 2026-08-12 - URL (the page that opens at this provision): https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-3631-75/art-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-3631-75/art-8 - 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. --- ### 第八条 suppl-3631-75/art-8 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-3631-75/art-8 · https://japanlaw.org/l/323AC0000000025/suppl-3631-75/art-8 **第一項** 昭和六十三年十月から開始する証券会社の営業年度についての旧法第五十二条の規定の適用については、同条中「翌年九月」とあるのは、「翌年三月」とする。 suppl-3631-75/art-8/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-3631-75/art-8/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3631-75/art-8/par-1 In applying the provisions of Article 52 of the Former Act to the business year of a securities company commencing in October 1988, the phrase "September of the following year" in that Article is deemed to be replaced with "March of the following year". machine translation, not official **第二項** 証券会社の営業年度について前項の規定を適用する場合における旧法第五十七条の規定の適用については、同条中「毎決算期」とあるのは、「当該営業年度に係る決算期」とする。 suppl-3631-75/art-8/par-2 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-3631-75/art-8/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-3631-75/art-8/par-2 In applying the provisions of Article 57 of the Former Act in the case where the provisions of the preceding paragraph are applied to the business year of a securities company, the phrase "each accounting period" in that Article is deemed to be replaced with "the accounting period pertaining to that business year". machine translation, not official --- ## Cites - suppl-3631-75/art-8/par-2: 前項 → 金融商品取引法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3631-75/art-8/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-3631-75/art-8/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-3631-75/art-8/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 金融商品取引法 附則第八条第二項 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-3631-75/art-8/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-3631-75/art-8/par-2 --- ## 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-20261023T035921-024, 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