# 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)（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） — address `suppl-5041-41/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-5041-41/art-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/323AC0000000025/suppl-5041-41/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. --- ### 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 --- ## Cites - 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 --- ## 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