# 金融商品取引法 / Financial Instruments and Exchange Act — 第六条 (Supplementary Provisions, Article 6)

- 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: 第六条 (Supplementary Provisions, Article 6) — address `suppl-4101-107/art-6`
- 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-4101-107/art-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-6
- 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.

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### 第六条
<sup>suppl-4101-107/art-6 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-6 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-6</sup>

**第一項**  新証券取引法第二十四条第一項の規定は、平成十一年四月一日以後に開始する事業年度に係る同項の規定による有価証券報告書（その添付書類及びこれらの訂正報告書を含む。以下この条において同じ。）について適用し、同日前に開始した事業年度に係る旧証券取引法第二十四条第一項の規定による有価証券報告書については、なお従前の例による。
<sup>suppl-4101-107/art-6/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-6/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-6/par-1</sup>
The provisions of Article 24, paragraph (1) of the New Securities and Exchange Act apply to an annual securities report under that paragraph (including its accompanying documents and the amended reports of these; hereinafter the same in this Article) for a business year commencing on or after April 1, 1999, and the provisions then in force continue to govern an annual securities report under Article 24, paragraph (1) of the Former Securities and Exchange Act for a business year that commenced before that day.
<sup>machine translation, not official</sup>

**第二項**  前項の規定により旧証券取引法第二十四条第一項の規定による有価証券報告書を提出しなければならない会社は、平成十一年四月一日以後、同日前に開始した事業年度に係る同項の規定による有価証券報告書に代えて、新証券取引法第二十四条第一項の規定による有価証券報告書を提出することができる。
<sup>suppl-4101-107/art-6/par-2 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-6/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-6/par-2</sup>
A company that is required to submit an annual securities report under Article 24, paragraph (1) of the Former Securities and Exchange Act pursuant to the provisions of the preceding paragraph may, on or after April 1, 1999, submit an annual securities report under Article 24, paragraph (1) of the New Securities and Exchange Act in lieu of the annual securities report under that paragraph for a business year that commenced before that day.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4101-107/art-6/par-1: この条 → 金融商品取引法 附則第六条 (Supplementary Provisions, Article 6), suppl-4101-107/art-6 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-6 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-6
- suppl-4101-107/art-6/par-2: 前項 → 金融商品取引法 附則第六条第一項 (Supplementary Provisions, Article 6, paragraph (1)), suppl-4101-107/art-6/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-6/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-6/par-1

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 金融商品取引法 附則第一条第一項第二号（施行期日） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-1/par-1/item-2 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-1/par-1/item-2
- 金融商品取引法 附則第五条第一項第一号 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-5/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-5/par-1/item-1
- 金融商品取引法 附則第六条第一項 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-6/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-6/par-1
- 金融商品取引法 附則第六条第二項 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4101-107/art-6/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4101-107/art-6/par-2

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## 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-20261023T035921-029, 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
