# 金融商品取引法 / Financial Instruments and Exchange Act — 第五条 (Supplementary Provisions, Article 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: 第五条 (Supplementary Provisions, Article 5)（課徴金に関する経過措置） — address `suppl-4171-76/art-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/suppl-4171-76/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-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.

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### 第五条（課徴金に関する経過措置） — Transitional Measures Concerning Surcharges
<sup>caption: machine translation, not official</sup>
<sup>suppl-4171-76/art-5 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5</sup>

**第一項**  新証券取引法第百七十二条の二第一項及び第二項の規定は、施行日以後に行われる有価証券報告書等（同条第一項に規定する有価証券報告書等をいう。次項において同じ。）又は半期・臨時報告書等（同条第二項に規定する半期・臨時報告書等をいう。次項において同じ。）の提出について適用する。
<sup>suppl-4171-76/art-5/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5/par-1</sup>
The provisions of Article 172-2, paragraphs (1) and (2) of the New Securities and Exchange Act apply to the submission, on or after the effective date, of an annual securities report, etc. (meaning an annual securities report, etc. prescribed in paragraph (1) of that Article; the same applies in the following paragraph) or a semiannual securities or extraordinary report, etc. (meaning a semiannual securities or extraordinary report, etc. prescribed in paragraph (2) of that Article; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第二項**  施行日から起算して一年を経過する日までの間に有価証券報告書等又は半期・臨時報告書等を提出した者が次のいずれにも該当する場合における新証券取引法第百七十二条の二第一項又は第二項の規定の適用については、同条第一項第一号中「三百万円」とあるのは「二百万円」と、同項第二号ロ中「十万分の三」とあるのは「十万分の二」と、同条第二項中「前項第一号」とあるのは「証券取引法の一部を改正する法律（平成十七年法律第七十六号）附則第五条第二項において読み替えて適用する前項第一号」と、「同項第二号」とあるのは「同条第二項において読み替えて適用する前項第二号」と、「同項第一号」とあるのは「同条第二項において読み替えて適用する前項第一号」とする。
<sup>suppl-4171-76/art-5/par-2 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5/par-2</sup>
With regard to the application of the provisions of Article 172-2, paragraph (1) or (2) of the New Securities and Exchange Act in the case where a person who has submitted an annual securities report, etc. or a semiannual securities or extraordinary report, etc. by the day on which one year elapses from the effective date falls under all of the following, the phrase "3,000,000 yen" in Article 172-2, paragraph (1), item (i) of the New Securities and Exchange Act is deemed to be replaced with "2,000,000 yen", the phrase "three one-hundred-thousandths" in item (ii), (b) of that paragraph is deemed to be replaced with "two one-hundred-thousandths", and in paragraph (2) of that Article, the phrase "item (i) of the preceding paragraph" is deemed to be replaced with "item (i) of the preceding paragraph as applied with the terms replaced pursuant to Article 5, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Securities and Exchange Act (Act No. 76 of 2005)", the phrase "item (ii) of that paragraph" is deemed to be replaced with "item (ii) of the preceding paragraph as applied with the terms replaced pursuant to paragraph (2) of that Article", and the phrase "item (i) of that paragraph" is deemed to be replaced with "item (i) of the preceding paragraph as applied with the terms replaced pursuant to paragraph (2) of that Article".
<sup>machine translation, not official</sup>

  **一**  新証券取引法第百八十五条の七第一項の決定（新証券取引法第百七十八条第一項第二号に係るものに限る。）又は新証券取引法第百八十五条の七第二項から第四項までの決定を受けたことがなく、かつ、当該有価証券報告書等又は半期・臨時報告書等の提出前に証券取引法第百九十七条第一項第一号又は第百九十八条第六号（有価証券報告書等又は半期・臨時報告書等の提出に係る部分に限る。）の罪を犯したことにより、刑に処せられ、その執行を終わり、又はその執行を受けることがなくなった日から五年を経過しない者でないこと。
  <sup>suppl-4171-76/art-5/par-2/item-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5/par-2/item-1 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5/par-2/item-1</sup>
  The person has not received a decision under Article 185-7, paragraph (1) of the New Securities and Exchange Act (limited to one pertaining to Article 178, paragraph (1), item (ii) of the New Securities and Exchange Act) or a decision under Article 185-7, paragraphs (2) through (4) of the New Securities and Exchange Act, and is not a person for whom five years have not elapsed since the day on which the person, having been sentenced to a penalty for committing, before the submission of that annual securities report, etc. or semiannual securities or extraordinary report, etc., an offense under Article 197, paragraph (1), item (i) or Article 198, item (vi) (limited to the part pertaining to the submission of an annual securities report, etc. or semiannual securities or extraordinary report, etc.) of the Securities and Exchange Act, completed the execution of the sentence or ceased to be subject to its execution;
  <sup>machine translation, not official</sup>

  **二**  当該有価証券報告書等又は半期・臨時報告書等の提出に係る事件について新証券取引法第二十六条（新証券取引法第二十七条において準用する場合を含む。）の規定による報告若しくは資料の提出又は帳簿書類その他の物件の検査が最初に行われた日の前日までに、当該有価証券報告書等又は半期・臨時報告書等の内容を訂正する新証券取引法第二十四条の二第一項（新証券取引法第二十七条において準用する場合を含む。）の規定により読み替えられた新証券取引法第七条の訂正報告書を提出していること。
  <sup>suppl-4171-76/art-5/par-2/item-2 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5/par-2/item-2 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5/par-2/item-2</sup>
  By the day before the day on which the submission of reports or materials, or the inspection of books, documents, and other articles, under the provisions of Article 26 of the New Securities and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the New Securities and Exchange Act) was first conducted in connection with the case pertaining to the submission of that annual securities report, etc. or semiannual securities or extraordinary report, etc., the person has submitted an amended report under Article 7 of the New Securities and Exchange Act as the term is replaced pursuant to the provisions of Article 24-2, paragraph (1) of the New Securities and Exchange Act (including as applied mutatis mutandis pursuant to Article 27 of the New Securities and Exchange Act), correcting the contents of that annual securities report, etc. or semiannual securities or extraordinary report, etc.;
  <sup>machine translation, not official</sup>

  **三**  重要な事項につき虚偽の記載がある有価証券報告書等又は半期・臨時報告書等の提出の再発を防止するため必要な措置を講じていること。
  <sup>suppl-4171-76/art-5/par-2/item-3 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5/par-2/item-3 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5/par-2/item-3</sup>
  The person has taken the measures necessary to prevent a recurrence of the submission of an annual securities report, etc. or a semiannual securities or extraordinary report, etc. containing a false statement regarding a material particular.
  <sup>machine translation, not official</sup>

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## Cites
- suppl-4171-76/art-5/par-1: 次項 → 金融商品取引法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4171-76/art-5/par-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5/par-2
- suppl-4171-76/art-5/par-2: 証券取引法の一部を改正する法律（平成十七年法律第七十六号）附則第五条第二項 → 金融商品取引法 附則第五条第二項 (Supplementary Provisions, Article 5, paragraph (2)), suppl-4171-76/art-5/par-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5/par-2

## Cited by

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

- 金融商品取引法 附則第五条第一項（課徴金に関する経過措置） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5/par-1
- 金融商品取引法 附則第五条第二項（課徴金に関する経過措置） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4171-76/art-5/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4171-76/art-5/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-20261023T035921-038, 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