# 金融商品取引法 / Financial Instruments and Exchange Act — 第四条 (Supplementary Provisions, Article 4) - 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: 第四条 (Supplementary Provisions, Article 4) — address `suppl-4201-65/art-4` - 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-4201-65/art-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-4 - 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. --- ### 第四条 suppl-4201-65/art-4 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4201-65/art-4 · https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-4 **第一項** 新金融商品取引法第六十条の六において準用する新金融商品取引法第四十六条の三の規定は、施行日以後に終了する同条第一項に規定する事業年度に係る同項の事業報告書について適用し、当該事業年度の開始日の前日の属する年度（四月一日から翌年三月三十一日までの期間をいう。次項において同じ。）に係る旧金融商品取引法第六十条の六において準用する旧金融商品取引法第四十六条の三第一項の事業報告書については、なお従前の例による。 suppl-4201-65/art-4/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4201-65/art-4/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-4/par-1 The provisions of Article 46-3 of the New Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 60-6 of the New Financial Instruments and Exchange Act apply to the business report under paragraph (1) of that Article for the business year prescribed in that paragraph that ends on or after the effective date, and the provisions then in force continue to govern the business report under Article 46-3, paragraph (1) of the Former Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 60-6 of the Former Financial Instruments and Exchange Act for the fiscal year (meaning the period from April 1 to March 31 of the following year; the same applies in the following paragraph) that includes the day preceding the first day of that business year. machine translation, not official **第二項** 新金融商品取引法第六十条の六において準用する新金融商品取引法第四十九条の三の規定は、施行日以後に終了する同条第一項に規定する事業年度に係る同項に規定する書類及び書面について適用し、当該事業年度の開始日の前日の属する年度に係る旧金融商品取引法第六十条の六において準用する旧金融商品取引法第四十九条の三第一項に規定する書類及び書面については、なお従前の例による。 suppl-4201-65/art-4/par-2 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4201-65/art-4/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-4/par-2 The provisions of Article 49-3 of the New Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 60-6 of the New Financial Instruments and Exchange Act apply to the documents and written materials prescribed in paragraph (1) of that Article for the business year prescribed in that paragraph that ends on or after the effective date, and the provisions then in force continue to govern the documents and written materials prescribed in Article 49-3, paragraph (1) of the Former Financial Instruments and Exchange Act as applied mutatis mutandis pursuant to Article 60-6 of the Former Financial Instruments and Exchange Act for the fiscal year that includes the day preceding the first day of that business year. machine translation, not official --- ## Cites - suppl-4201-65/art-4/par-1: 新金融商品取引法第六十条の六 → 金融商品取引法 第六十条の六 (Article 60-6), art-60-6 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-60-6 · https://japanlaw.org/l/323AC0000000025/art-60-6 - suppl-4201-65/art-4/par-1: 新金融商品取引法第四十六条の三 → 金融商品取引法 第四十六条の三 (Article 46-3), art-46-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-46-3 · https://japanlaw.org/l/323AC0000000025/art-46-3 - suppl-4201-65/art-4/par-1: 同条第一項 → 金融商品取引法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-46-3/par-1 · https://japanlaw.org/l/323AC0000000025/art-46-3/par-1 - suppl-4201-65/art-4/par-1: 次項 → 金融商品取引法 附則第四条第二項 (Supplementary Provisions, Article 4, paragraph (2)), suppl-4201-65/art-4/par-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4201-65/art-4/par-2 · https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-4/par-2 - suppl-4201-65/art-4/par-2: 新金融商品取引法第六十条の六 → 金融商品取引法 第六十条の六 (Article 60-6), art-60-6 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-60-6 · https://japanlaw.org/l/323AC0000000025/art-60-6 - suppl-4201-65/art-4/par-2: 新金融商品取引法第四十九条の三 → 金融商品取引法 第四十九条の三 (Article 49-3), art-49-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-49-3 · https://japanlaw.org/l/323AC0000000025/art-49-3 - suppl-4201-65/art-4/par-2: 同条第一項 → 金融商品取引法 第四十九条の三第一項 (Article 49-3, paragraph (1)), art-49-3/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-49-3/par-1 · https://japanlaw.org/l/323AC0000000025/art-49-3/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 金融商品取引法 附則第四条第一項 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4201-65/art-4/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-4/par-1 - 金融商品取引法 附則第四十一条第一項（政令への委任） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4201-65/art-41/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-41/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-20261023T035921-049, 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