# 金融商品取引法 / Financial Instruments and Exchange Act — 第八条 (Supplementary Provisions, Article 8) - 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: 第八条 (Supplementary Provisions, Article 8) — address `suppl-4201-65/art-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-8 - 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. --- ### 第八条 suppl-4201-65/art-8 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4201-65/art-8 · https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-8 **第一項** 新金融商品取引法第百七十二条の四の規定は、施行日以後に開始する事業年度を記載対象事業年度とする同条第一項に規定する有価証券報告書等、同条第二項に規定する四半期・半期・臨時報告書等又は同条第三項に規定する臨時報告書について適用し、施行日前に開始した事業年度を記載対象事業年度とする旧金融商品取引法第百七十二条の二第一項に規定する有価証券報告書等又は同条第二項に規定する四半期・半期・臨時報告書等については、なお従前の例による。 suppl-4201-65/art-8/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4201-65/art-8/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-8/par-1 The provisions of Article 172-4 of the New Financial Instruments and Exchange Act apply to an annual securities report, etc. prescribed in paragraph (1) of that Article, a quarterly, semiannual, or extraordinary report, etc. prescribed in paragraph (2) of that Article, or an extraordinary report prescribed in paragraph (3) of that Article for which the business year subject to disclosure is a business year commencing on or after the effective date, and the provisions then in force continue to govern an annual securities report, etc. prescribed in Article 172-2, paragraph (1) of the Former Financial Instruments and Exchange Act or a quarterly, semiannual, or extraordinary report, etc. prescribed in paragraph (2) of that Article for which the business year subject to disclosure is a business year that commenced before the effective date. machine translation, not official --- ## Cites - suppl-4201-65/art-8/par-1: 新金融商品取引法第百七十二条の四 → 金融商品取引法 第百七十二条の四 (Article 172-4), art-172-4 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-172-4 · https://japanlaw.org/l/323AC0000000025/art-172-4 - suppl-4201-65/art-8/par-1: 同条第一項 → 金融商品取引法 第百七十二条の四第一項 (Article 172-4, paragraph (1)), art-172-4/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-172-4/par-1 · https://japanlaw.org/l/323AC0000000025/art-172-4/par-1 - suppl-4201-65/art-8/par-1: 同条第二項 → 金融商品取引法 第百七十二条の四第二項 (Article 172-4, paragraph (2)), art-172-4/par-2 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-172-4/par-2 · https://japanlaw.org/l/323AC0000000025/art-172-4/par-2 - suppl-4201-65/art-8/par-1: 同条第三項 → 金融商品取引法 第百七十二条の四第三項 (Article 172-4, paragraph (3)), art-172-4/par-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-172-4/par-3 · https://japanlaw.org/l/323AC0000000025/art-172-4/par-3 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 金融商品取引法 附則第七条第一項 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-4201-65/art-7/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-4201-65/art-7/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-20261023T033157-062, 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