# 金融商品取引法 / Financial Instruments and Exchange Act — 第三十三条 (Supplementary Provisions, Article 33) - 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: 第三十三条 (Supplementary Provisions, Article 33)（証券取引法の一部改正に伴う経過措置） — address `suppl-4151-67/art-33` - 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-4151-67/art-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-33 - 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. --- ### 第三十三条（証券取引法の一部改正に伴う経過措置） — Transitional Measures Accompanying the Partial Amendment of the Securities and Exchange Act caption: machine translation, not official suppl-4151-67/art-33 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4151-67/art-33 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-33 **第一項** 附則第三十一条の規定による改正後の証券取引法（以下「新証券取引法」という。）第百九十三条の二第二項の規定（公認会計士法第二十四条の三の規定に係る部分を除く。）は、施行日以後に開始する事業年度に係る財務計算に関する書類（新証券取引法第百九十三条の二第二項に規定する財務計算に関する書類をいう。以下同じ。）について適用し、施行日前に開始した事業年度に係る財務計算に関する書類については、なお従前の例による。 suppl-4151-67/art-33/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4151-67/art-33/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-33/par-1 The provisions of Article 193-2, paragraph (2) (excluding the part pertaining to the provisions of Article 24-3 of the Certified Public Accountants Act) of the Securities and Exchange Act as amended by the provisions of Article 31 of the Supplementary Provisions (hereinafter referred to as the "New Securities and Exchange Act") apply to documents on financial accounting (meaning documents on financial accounting prescribed in Article 193-2, paragraph (2) of the New Securities and Exchange Act; the same applies hereinafter) for business years commencing on or after the effective date, and with regard to documents on financial accounting for business years that commenced before the effective date, the provisions then in force continue to govern. machine translation, not official **第二項** 新証券取引法第百九十三条の二第二項の規定（公認会計士法第二十四条の三の規定に係る部分に限る。）は、施行日以後に開始する会社の事業年度に係る財務計算に関する書類であって、公認会計士が当該会社の財務計算に関する書類について監査証明を行った事業年度以後の連続する事業年度に係る当該会社の財務計算に関する書類について適用する。 suppl-4151-67/art-33/par-2 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4151-67/art-33/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-33/par-2 The provisions of Article 193-2, paragraph (2) of the New Securities and Exchange Act (limited to the part pertaining to the provisions of Article 24-3 of the Certified Public Accountants Act) apply to documents on financial accounting of a company for business years commencing on or after the effective date, being documents on financial accounting of that company for the consecutive business years on or after the business year for which a certified public accountant conducted audit certification of the documents on financial accounting of that company. machine translation, not official --- ## Cites - suppl-4151-67/art-33/par-1: 公認会計士法第二十四条の三 → e-Gov law 323AC0000000103, 第二十四条の三 (Article 24-3), art-24-3 — not held in this collection - suppl-4151-67/art-33/par-2: 公認会計士法第二十四条の三 → e-Gov law 323AC0000000103, 第二十四条の三 (Article 24-3), art-24-3 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 金融商品取引法 附則第五十五条第一項（政令への委任） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4151-67/art-55/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4151-67/art-55/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-20261023T035921-036, 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