# 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-5041-41` - 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-5041-41 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-5041-41 - 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 令和四年五月一八日法律第四一号 suppl-5041-41 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41 ### 第一条（施行期日） — Effective Date caption: machine translation, not official suppl-5041-41/art-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-1 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/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から施行する。ただし、附則第十一条の規定は、公布の日から施行する。 suppl-5041-41/art-1/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-1/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/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; provided, however, that the provisions of Article 11 of the Supplementary Provisions come into effect on the date of promulgation. machine translation, not official ### 第五条（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-5041-41/art-5 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-5 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-5 **第一項** 附則第三条第一項若しくは第二項又は前条第三項の規定により上場会社等の財務書類について第二条第一項の業務を行うことができる場合においては、その者を新公認会計士法第三十四条の三十四の二の登録を受けた公認会計士又は監査法人とみなして、第二条の規定による改正後の金融商品取引法第百九十三条の二第一項及び第二項の規定を適用する。 suppl-5041-41/art-5/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-5/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-5/par-1 In the case where, pursuant to Article 3, paragraph (1) or (2) of the Supplementary Provisions or paragraph (3) of the preceding Article, a person is able to engage in the services referred to in Article 2, paragraph (1) with respect to the financial documents of a listed company, etc., the person is deemed to be a certified public accountant or audit corporation that has received the registration under Article 34-34-2 of the New Certified Public Accountants Act, and the provisions of Article 193-2, paragraphs (1) and (2) of the Financial Instruments and Exchange Act as amended by the provisions of Article 2 apply. machine translation, not official ### 第十一条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official suppl-5041-41/art-11 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-11 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-11 **第一項** この附則に規定するもののほか、この法律の施行に関し必要な経過措置（罰則に関する経過措置を含む。）は、政令で定める。 suppl-5041-41/art-11/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-11/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-11/par-1 Beyond what is provided for in these Supplementary Provisions, transitional measures necessary for the enforcement of this Act (including transitional measures concerning penal provisions) are specified by Cabinet Order. machine translation, not official ### 第十二条（検討） — Review caption: machine translation, not official suppl-5041-41/art-12 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-12 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-12 **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-5041-41/art-12/par-1 · https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-12/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-12/par-1 When five years have elapsed after this Act comes into effect, the Government is to examine the certified public accountant system, etc. in consideration of the status of the enforcement of this Act, changes in socioeconomic conditions, etc., and, if it finds it necessary, take required measures based on the results. machine translation, not official --- ## Cites - suppl-5041-41/art-1/par-1: 附則第十一条 → 金融商品取引法 附則第十一条 (Supplementary Provisions, Article 11), suppl-5041-41/art-11 — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-11 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-11 - suppl-5041-41/art-5/par-1: 金融商品取引法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-5041-41/art-5/par-1: 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 ## Cited by 1 provision cites this one. No official source publishes this direction. - 金融商品取引法 附則第一条第一項（施行期日） — https://japanlaw.org/en/financial-instruments-and-exchange-act/suppl-5041-41/art-1/par-1 · https://japanlaw.org/l/323AC0000000025/suppl-5041-41/art-1/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-20261023T035921-058, 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