# 銀行法 / Banking Act — 第四十七条の四 (Article 47-4)

- Law: 銀行法 (Banking Act), 昭和五十六年法律第五十九号
- English title "Banking 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: 第四十七条の四 (Article 47-4)（外国銀行支店の事業年度） — address `art-47-4`
- Text in force since: 2026-08-12
- URL (the page that opens at this provision): https://japanlaw.org/ja/banking-act/art-47-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/356AC0000000059/art-47-4
- 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.

---

### 第四十七条の四（外国銀行支店の事業年度） — (Business Year of Foreign Bank Branch Offices)
<sup>caption: Ministry of Justice translation — Japanese Law Translation Database System</sup>
<sup>art-47-4 · https://japanlaw.org/ja/banking-act/art-47-4 · https://japanlaw.org/l/356AC0000000059/art-47-4</sup>

**第一項**  外国銀行支店の事業年度は、四月一日から翌年三月三十一日までの期間又は当該外国銀行支店に係る外国銀行の事業年度の期間と同一の期間（当該期間が一年であるものであつて、当該期間の開始の日が各月の初日であるものに限る。）とする。ただし、事業年度の開始の日を変更する場合における変更前の最後の事業年度については、変更後の最初の事業年度の開始の日の前日までとする。
<sup>art-47-4/par-1 · https://japanlaw.org/ja/banking-act/art-47-4/par-1 · https://japanlaw.org/l/356AC0000000059/art-47-4/par-1</sup>
The business year of a foreign bank branch office is from April 1 to March 31 of the following year, or is the same period as that of the business year of the foreign bank with which the foreign bank branch office is affiliated (limited to a business year with a period of one year, which commences on the first day of a month); provided, however, that in changing the first day of the business year, the last business year before the change runs up until the day before the first day of the first business year after the change.
<sup>Ministry of Justice translation — Japanese Law Translation Database System</sup>

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 銀行法 — the text in force from 2026-08-12 (https://laws.e-gov.go.jp/law/356AC0000000059/20260812_508AC0000000064), retrieved 2026-10-11
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Banking Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4498/tb), retrieved 2026-10-11
- This site's parser, version 189 — 銀行法 — structure, counts, cross-references and defined terms, computed 2026-10-11