# 金融商品取引法 / Financial Instruments and Exchange Act — 附　則 (Supplementary Provisions) - 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: 附　則 (Supplementary Provisions) — address `suppl-4191-99` - 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-4191-99 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4191-99 - 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. --- ## 附　則 平成一九年六月二七日法律第九九号 suppl-4191-99 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-4191-99/art-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-1 **第一項** この法律は、公布の日から起算して一年を超えない範囲内において政令で定める日（以下「施行日」という。）から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。 suppl-4191-99/art-1/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-1/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-1/par-1 This Act comes into effect as of the date specified by Cabinet Order within a period not exceeding one year from the date of promulgation (hereinafter referred to as "the effective date"); provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items. machine translation, not official **一** 第二条の規定（金融商品取引法第四十三条の二第三項及び第百九十三条の二の改正規定、同条の次に一条を加える改正規定、同法第百九十四条の七第三項の改正規定（「第百九十三条の二第五項」を「第百九十三条の二第六項」に改める部分に限る。）、同法第二百五条第五号の改正規定並びに同法第二百八条の二に三号を加える改正規定を除く。）　証券取引法等の一部を改正する法律（平成十八年法律第六十五号）の施行の日又はこの法律の公布の日のいずれか遅い日 suppl-4191-99/art-1/par-1/item-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-1/par-1/item-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-1/par-1/item-1 the provisions of Article 2 (excluding the provisions amending Article 43-2, paragraph (3) and Article 193-2 of the Financial Instruments and Exchange Act, the provisions adding one Article after Article 193-2 of that Act, the provisions amending Article 194-7, paragraph (3) of that Act (limited to the part replacing "Article 193-2, paragraph (5)" with "Article 193-2, paragraph (6)"), the provisions amending Article 205, item (v) of that Act, and the provisions adding three items to Article 208-2 of that Act): the later of the date of enforcement of the Act Partially Amending the Securities and Exchange Act, etc. (Act No. 65 of 2006) and the date of promulgation of this Act. machine translation, not official ### 第十八条（公認会計士又は監査法人による監査証明に関する経過措置） — Transitional Measures Concerning Audit Certification by a Certified Public Accountant or Audit Corporation caption: machine translation, not official suppl-4191-99/art-18 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-18 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18 **第一項** 第二条の規定による改正後の金融商品取引法（以下「新金融商品取引法」という。）第百九十三条の二第一項の規定は、施行日以後に開始する特定発行者（同項に規定する特定発行者をいう。以下この条及び次条において同じ。）の事業年度又は特定期間（新金融商品取引法第二十四条第五項に規定する特定期間をいう。以下この条及び次条において同じ。）に係る財務計算に関する書類（新金融商品取引法第百九十三条の二第一項に規定する財務計算に関する書類をいう。以下この項において同じ。）について適用し、施行日前に開始する特定発行者の事業年度又は特定期間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-4191-99/art-18/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-1 The provisions of Article 193-2, paragraph (1) of the Financial Instruments and Exchange Act as amended by the provisions of Article 2 (hereinafter referred to as the "New Financial Instruments and Exchange Act") apply to documents on financial accounting (meaning documents on financial accounting prescribed in Article 193-2, paragraph (1) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this paragraph) for a business year or specified period (meaning a specified period prescribed in Article 24, paragraph (5) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this Article and the following Article) of a specified issuer (meaning a specified issuer prescribed in Article 193-2, paragraph (1) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this Article and the following Article) that begins on or after the effective date, and the provisions then in force continue to govern documents on financial accounting for a business year or specified period of a specified issuer that begins before the effective date. machine translation, not official **第二項** 新金融商品取引法第百九十三条の二第二項の規定は、施行日以後に開始する特定発行者の事業年度に係る内部統制報告書（新金融商品取引法第二十四条の四の四第一項に規定する内部統制報告書をいう。以下この項において同じ。）について適用し、施行日前に開始する特定発行者の事業年度に係る内部統制報告書については、なお従前の例による。 suppl-4191-99/art-18/par-2 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-2 The provisions of Article 193-2, paragraph (2) of the New Financial Instruments and Exchange Act apply to the internal control report (meaning the internal control report prescribed in Article 24-4-4, paragraph (1) of the New Financial Instruments and Exchange Act; hereinafter the same applies in this paragraph) for a business year of a specified issuer that begins on or after the effective date, and the provisions then in force continue to govern the internal control report for a business year of a specified issuer that begins before the effective date. machine translation, not official ### 第十九条（法令違反等事実発見への対応に関する経過措置） — Transitional Measures Concerning Response to the Discovery of Facts of Violation of Laws and Regulations, etc. caption: machine translation, not official suppl-4191-99/art-19 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-19 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-19 **第一項** 新金融商品取引法第百九十三条の三の規定は、公認会計士（外国公認会計士を含む。）又は監査法人の施行日以後に開始する特定発行者の事業年度又は特定期間に係る財務書類の監査証明について適用する。 suppl-4191-99/art-19/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-19/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-19/par-1 The provisions of Article 193-3 of the New Financial Instruments and Exchange Act apply to audit certification of financial documents by a certified public accountant (including a foreign certified public accountant) or audit corporation for a business year or specified period of a specified issuer that begins on or after the effective date. machine translation, not official ### 第二十八条（罰則に関する経過措置） — Transitional Measures Concerning Penal Provisions caption: machine translation, not official suppl-4191-99/art-28 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-28 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-28 **第一項** この法律（附則第一条各号に掲げる規定については、当該規定。以下この条において同じ。）の施行前にした行為及びこの附則の規定によりなお従前の例によることとされる場合におけるこの法律の施行後にした行為に対する罰則の適用については、なお従前の例による。 suppl-4191-99/art-28/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-28/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-28/par-1 With regard to the application of penal provisions to acts committed before this Act (or, for the provisions set forth in the items of Article 1 of the Supplementary Provisions, those provisions; the same applies hereinafter in this Article) comes into effect and to acts committed after this Act comes into effect in the cases where the provisions then in force continue to govern pursuant to the provisions of these Supplementary Provisions, the provisions then in force continue to govern. machine translation, not official ### 第二十九条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-4191-99/art-29 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-29 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-29 **第一項** 附則第二条から第十九条まで及び前条に定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。 suppl-4191-99/art-29/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-29/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-29/par-1 Beyond what is provided for in Articles 2 through 19 and the preceding Article of the Supplementary Provisions, transitional measures necessary in connection with the enforcement of this Act are specified by Cabinet Order. machine translation, not official ### 第三十条（検討） — Review caption: machine translation, not official suppl-4191-99/art-30 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-30 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-30 **第一項** 政府は、この法律の施行後五年を経過した場合において、この法律の施行状況、社会経済情勢の変化等を勘案し、公認会計士制度及び監査法人制度等について検討を加え、必要があると認めるときは、その結果に基づいて所要の措置を講ずるものとする。 suppl-4191-99/art-30/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-30/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-30/par-1 When five years have elapsed after this Act comes into effect, the government is to, taking into consideration the status of the enforcement of this Act, changes in socioeconomic conditions, etc., review the certified public accountant system, the audit corporation system, etc., and take the required measures based on the results of the review if it finds this to be necessary. machine translation, not official --- ## Cites - suppl-4191-99/art-18/par-1: 第百九十三条の二第一項 → 金融商品取引法 第百九十三条の二第一項 (Article 193-2, paragraph (1)), art-193-2/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-193-2/par-1 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-1 - suppl-4191-99/art-18/par-1: この条 → 金融商品取引法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4191-99/art-18 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-18 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18 - suppl-4191-99/art-18/par-1: 次条 → 金融商品取引法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4191-99/art-19 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-19 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-19 - suppl-4191-99/art-18/par-1: 新金融商品取引法第二十四条第五項 → 金融商品取引法 第二十四条第五項 (Article 24, paragraph (5)), art-24/par-5 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24/par-5 · https://japanlaw.org/l/323AC0000000025/art-24/par-5 - suppl-4191-99/art-18/par-1: この項 → 金融商品取引法 附則第十八条第一項 (Supplementary Provisions, Article 18, paragraph (1)), suppl-4191-99/art-18/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-1 - suppl-4191-99/art-18/par-2: 新金融商品取引法第百九十三条の二第二項 → 金融商品取引法 第百九十三条の二第二項 (Article 193-2, paragraph (2)), art-193-2/par-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-193-2/par-2 · https://japanlaw.org/l/323AC0000000025/art-193-2/par-2 - suppl-4191-99/art-18/par-2: 新金融商品取引法第二十四条の四の四第一項 → 金融商品取引法 第二十四条の四の四第一項 (Article 24-4-4, paragraph (1)), art-24-4-4/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-24-4-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-24-4-4/par-1 - suppl-4191-99/art-18/par-2: この項 → 金融商品取引法 附則第十八条第二項 (Supplementary Provisions, Article 18, paragraph (2)), suppl-4191-99/art-18/par-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-2 - suppl-4191-99/art-19/par-1: 新金融商品取引法第百九十三条の三 → 金融商品取引法 第百九十三条の三 (Article 193-3), art-193-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-193-3 · https://japanlaw.org/l/323AC0000000025/art-193-3 - suppl-4191-99/art-28/par-1: 附則第一条 → 金融商品取引法 附則第一条 (Supplementary Provisions, Article 1), suppl-4191-99/art-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-1 - suppl-4191-99/art-28/par-1: この条 → 金融商品取引法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4191-99/art-28 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-28 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-28 - suppl-4191-99/art-29/par-1: 附則第二条から第十九条まで → 金融商品取引法 附則第十八条 (Supplementary Provisions, Article 18), suppl-4191-99/art-18 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-18 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18 - suppl-4191-99/art-29/par-1: 附則第二条から第十九条まで → 金融商品取引法 附則第十九条 (Supplementary Provisions, Article 19), suppl-4191-99/art-19 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-19 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-19 - suppl-4191-99/art-29/par-1: 前条 → 金融商品取引法 附則第二十八条 (Supplementary Provisions, Article 28), suppl-4191-99/art-28 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-28 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-28 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 金融商品取引法 附則第十八条第一項（公認会計士又は監査法人による監査証明に関する経過措置） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-1 - 金融商品取引法 附則第十八条第二項（公認会計士又は監査法人による監査証明に関する経過措置） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-18/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-18/par-2 - 金融商品取引法 附則第二十八条第一項（罰則に関する経過措置） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-28/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-28/par-1 - 金融商品取引法 附則第二十九条第一項（政令への委任） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4191-99/art-29/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4191-99/art-29/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-20261023T035921-048, 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