# 資金決済に関する法律 / Payment Services Act — 第六十三条の十四 (Article 63-14)

- Law: 資金決済に関する法律 (Payment Services Act), 平成二十一年法律第五十九号
- English title "Payment Services 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: 第六十三条の十四 (Article 63-14)（報告書） — address `art-63-14`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/en/payment-services-act/art-63-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/421AC0000000059/art-63-14
- 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.

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### 第六十三条の十四（報告書） — (Written Reports)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-63-14 · https://japanlaw.org/en/payment-services-act/art-63-14 · https://japanlaw.org/l/421AC0000000059/art-63-14</sup>

  **第一項**  暗号資産交換業者は、事業年度ごとに、内閣府令で定めるところにより、暗号資産交換業に関する報告書を作成し、内閣総理大臣に提出しなければならない。
  <sup>art-63-14/par-1 · https://japanlaw.org/en/payment-services-act/art-63-14/par-1 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-1</sup>
  A cryptoasset exchange service provider must, pursuant to the provisions of Cabinet Office Order, prepare a written report on its cryptoasset exchange business for each business year and submit it to the Prime Minister.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第二項**  暗号資産交換業者（第二条第十五項第三号又は第四号に掲げる行為を行う者に限る。）は、前項の報告書のほか、内閣府令で定める期間ごとに、内閣府令で定めるところにより、暗号資産交換業に関し管理する利用者の金銭の額及び暗号資産の数量その他これらの管理に関する報告書を作成し、内閣総理大臣に提出しなければならない。
  <sup>art-63-14/par-2 · https://japanlaw.org/en/payment-services-act/art-63-14/par-2 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-2</sup>
  In addition to the written reports specified in the preceding paragraph, a cryptoasset exchange service provider (limited to one who engages in the act set forth in Article 2, paragraph (15), item (iii) or (iv)) must, pursuant to the provisions of Cabinet Office Order, prepare a written report on the amount of users' money and the volumes of users' cryptoassets under the management in connection with the cryptoasset exchange services and other particulars concerning the management of these amounts for each period specified by Cabinet Office Order, and submit it to the Prime Minister.
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第三項**  第一項の報告書には、財務に関する書類、当該書類についての公認会計士又は監査法人の監査報告書その他の内閣府令で定める書類を添付しなければならない。
  <sup>art-63-14/par-3 · https://japanlaw.org/en/payment-services-act/art-63-14/par-3 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-3</sup>
  Documents concerning finance, an audit report prepared by a certified public accountant or audit corporation regarding these documents, and other documents specified by Cabinet Office Order must be attached to the written report referred to in paragraph (1).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

  **第四項**  第二項の報告書には、暗号資産交換業に関し管理する利用者の金銭の額及び暗号資産の数量を証する書類その他の内閣府令で定める書類を添付しなければならない。
  <sup>art-63-14/par-4 · https://japanlaw.org/en/payment-services-act/art-63-14/par-4 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-4</sup>
  Documents proving the amount of users' money and the volumes of users' cryptoassets under the management in connection with the cryptoasset exchange services and other documents specified by Cabinet Office Order must be attached to the written report referred to in paragraph (2).
  <sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

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## Cites
- art-63-14/par-2: 第二条第十五項第三号 → 資金決済に関する法律 第二条第十五項第三号 (Article 2, paragraph (15), item (iii)), art-2/par-15/item-3 — https://japanlaw.org/en/payment-services-act/art-2/par-15/item-3 · https://japanlaw.org/l/421AC0000000059/art-2/par-15/item-3
- art-63-14/par-2: 第四号 → 資金決済に関する法律 第二条第十五項第四号 (Article 2, paragraph (15), item (iv)), art-2/par-15/item-4 — https://japanlaw.org/en/payment-services-act/art-2/par-15/item-4 · https://japanlaw.org/l/421AC0000000059/art-2/par-15/item-4
- art-63-14/par-2: 前項 → 資金決済に関する法律 第六十三条の十四第一項 (Article 63-14, paragraph (1)), art-63-14/par-1 — https://japanlaw.org/en/payment-services-act/art-63-14/par-1 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-1
- art-63-14/par-3: 第一項 → 資金決済に関する法律 第六十三条の十四第一項 (Article 63-14, paragraph (1)), art-63-14/par-1 — https://japanlaw.org/en/payment-services-act/art-63-14/par-1 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-1
- art-63-14/par-4: 第二項 → 資金決済に関する法律 第六十三条の十四第二項 (Article 63-14, paragraph (2)), art-63-14/par-2 — https://japanlaw.org/en/payment-services-act/art-63-14/par-2 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-2

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 資金決済に関する法律 第六十三条の十四第二項（報告書） — https://japanlaw.org/en/payment-services-act/art-63-14/par-2 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-2
- 資金決済に関する法律 第六十三条の十四第三項（報告書） — https://japanlaw.org/en/payment-services-act/art-63-14/par-3 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-3
- 資金決済に関する法律 第六十三条の十四第四項（報告書） — https://japanlaw.org/en/payment-services-act/art-63-14/par-4 · https://japanlaw.org/l/421AC0000000059/art-63-14/par-4
- 資金決済に関する法律 第百九条第一項第六号 — https://japanlaw.org/en/payment-services-act/art-109/par-1/item-6 · https://japanlaw.org/l/421AC0000000059/art-109/par-1/item-6

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 資金決済に関する法律 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/421AC0000000059/20260812_508AC0000000064), retrieved 2026-10-12
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Payment Services Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4477/tb), retrieved 2026-10-12
- This site's parser, version 189 — 資金決済に関する法律 — structure, counts, cross-references and defined terms, computed 2026-10-12
